Audit and economical analysis

Table 84

Sales analysis

Indicators	Cost at base price			Absolute change (+, -)
	2015 y	2016y	2017 y		2016  y 2015 compared to year	2017  y 2016 years	2017 y compared to 2015 years
The product is at the beginning of the period, mln. UZS	25640	2   0600	84500		+4960	+63 900	+58860
Production volume, mln. UZS	282792	442606	532036		+159814	+89430	+249244
The product remained at the end of the period, mln. UZS	20600	84500	124702		+63900	+40202	+104102
Volume of goods sold	308432	37   8706	491834		+ 70274	+113128	183402

Sales analysis shows the effectiveness of contractual obligations for products sold, works and services. These direct contractual relationships allow payments to comply with the law, preventing various losses.

Table 85

Analysis of the performance of contractual obligations

Indicators	Plan	In fact
1	2	3
1. The volume of goods sold in thousands of UZS	480600	491834
2. The volume of unprocessed goods in thousands of soms under contractual obligations	x	22600
3. The volume of goods sold by industry, mln. UZS		11234
4. Completion of the plan,%	x	102.36
5. The volume of sales, taking into account contractual obligations in thousands of UZS	x	469234
6. Fulfillment of sales plan taking into account contractual obligations,%	x	97.6

The corporate sales plan was executed with a surplus of 102.3 percent. The cost of goods sold amounted to more than 11234 million UZS. However, contractual obligations amounted to 469234 million UZS. This resulted in a 97.6% sales plan with contractual commitments.

Evaluation of the effectiveness of the company's operating activities (labor productivity, capacity utilization, innovative products, export volume)
The most interesting process of analyzing this is the issue of work efficiency. Assess the level of resource utilization in operational efficiency.

The effectiveness of venture activities is characterized by the fact that raw materials and supplies are delivered to production, the advantages of production and sale of products at the expense of competitors with low cost.

The overall operating efficiency is based on the cost of sales of sales at the selling price.

Ko = St / Mt

St-sales - net income

Mt - manufacture of leather goods

In evaluating the effectiveness of operating activities, indicators of assets derived from economic benefits (tangible, intangible, intellectual property), which are included in the product development as single indices, are taken into account.

In assessing the effectiveness of operating activities:

-   the cost of material resources;

-   labor force (productivity);

-   labor productivity , use (production) of production capacity ;

- innovative product (competitiveness);

-   special attention will be paid to exported goods (export potential).