Audit and economical analysis

Table 86

Analysis of material resources and their use

Indicators	Years				Absolute change (+, -)
	2015 y	2016y	2017 y	2016  y 2015 compared to year		2017  y 2016 years	2017 compared to 2015 years
Volume   products,   million sums	241950	358353	718470	116403		360117	476520
Net sales of goods, million. Sum
Gross profit , billion sums	26145	21333	31632	-4812		10299	5487
The cost of material resources , million. Sum	35529	46101	56454	10572		10353	2092
Profitability of material resources, million. Sum	6.81	7,778	12.73	0.96		4.95	5.92
Volume of material resources	0.15	0.13	0.08	-0.02		-0.05	-0,07
The turnover period of material resources, days	52,8	46.33	28.27	-6,53		-18,6	-24,29
Profitability   material resources ,%	73.59	46.27	56.03	-27.31		9.76	-17,56

Conclusion:   The production volume at the enterprise in 2017 increased by 360 117 thousandUZS compared to 2016 and by 2015 to 476520 thousand UZS. The cost of material resources in 2017 increased by 2,019,000 UZS compared with 2016 and by 547,000 UZS compared with 2015.

The lowest return on material resources, the lowest material capacity, was observed in 2017.

The effectiveness of the return on material resources was the opposite. The highest result was achieved in 2015.

Table 87

Workforce and Performance Analysis

Indicators	Years				Absolute variation, ( +, -)				Growth rate ,%
	2015 y	2016y	2017 y	2016  y 2015 compared to year		2017 y 2016 years	2017 y  compared to 2015 years	2016  y 2015 compared to year		2017  y 2016 years	2017 y  compared to 2015 years
Revenue from product sales , mln. Sum	241950	358353	718   470	116403		360117	476520	48.11		100.49	196.9 5
Average number of employees , one person	1293	1381	1364	88		-17	71	6.81		-1.23	5.49
Average number of employees , one person	750	731	+748	-19		17	-2	-2,53		2.33	-0,27
Employee Membership Chest	0.580	0.529	0.54	-0,051		0,0198	-0,032	-8.74		3615	-5.45
Foundation " Business and Care " Day	251	251	251	0		0	0	0		0	0
Duration of the working day , hours	7.213	7.00	6,904	-0.20		-0,101	-0,309	-3.27		1.0	-4.29
Average annual income per capita , thousand UZS	187.12	259 , 49	526.74	72.37		267.25	335.61	38.67		102.99	181.49
Average annual production per employee , thousand UZS	322.60	490.22	960.52	167.62		470.30	637.92	51.9		95.94	197.74
Average daily production , thousand UZS	1285.26	1953.08	3826.78	667.82		1873.70	2541.52	51.9		95.94	197.74
Production volume per hour per hour , thousand UZS	178.18	278.79	554.27	100.61		275.4	376,10	56,47		98816	211.0

Conclusion:   You can draw the following conclusions on the analysis of labor resources and their productivity in the enterprise:

- the highest level of availability of resources in 2016, the company employs 1381 people;

- the average number of registered people in 2015 is the highest (750 people);

- the share of personnel in the personnel structure was the highest in 2015;

- the lowest unit duration of this working day is observed in 2017 (6.904 hours);

- one employee, one employee per day, average daily and average hourly labor productivity reached the highest level in 2017 (526.74 thousand UZS, 960.52 million UZS, 3826.78 thousand UZS, 554.27 thousand UZS).

Table 88

Analysis of labor resources and their effective use

Indicators	Years			Absolute change (+, -)
	2015 y	2016y	2017 y	2016  y 2015 compared to year	2017 y 2016 years	2017 y compared to 2015 years
Volume of production, million Sum	241950	358353	718470	116403	360117	476520
Net sales of goods, million sums
Gross profit, billion sums	26145	21333	31632	-4812	10299	5487
The average annual value of fixed assets, mln. Sum	35529	46101	5645 4	10572	10353	2092
The average annual value of active assets, mln. Sum	18993	28761	41109	97688	1234	2211
Total revaluation of fixed assets, thousand sums	6.81	7,778	12.73	0.96	4.95	5.92
Return of funds for assets, thousand UZS.	12.74	12.4	17.4	-0,2	5.02	4.74
Total capacity of fixed assets, thousand UZS	0.15	0.13	0.08	-0.02	-0.05	-0,07
The profitability of fixed assets,%	73.59	46.27	56.03	-27.31	9.76	-17,56

Conclusion:   The following conclusions can be drawn on the company's key tools and their effective use:

- the average annual cost of production and sales of goods, gross profit and fixed assets has increased dramatically over the years.

- the highest level of profitability of the main instruments, depending on the production capacity, is the lowest in 2017.

- the worst result for the profitability of the main tools was observed in 2015.

As can be seen, the effectiveness of the basic tools is enhanced, as well as their efficiency and profitability. Due to the fact that the business is connected with more external factors, the company needs to overestimate its pricing policy and its marketing functions.

Analysis of operating leverage
Of course, every enterprise will finance to benefit from it. The process of managing assets based on assets is determined by the loan category in financial management.

A shoulder is a certain force that can literally change heavy things that can carry relatively large loads in place. When introduced into the economy, a small change is seen as a factor that can drastically change the outcome.

The main elements of the cost of the product are fixed and variable costs. The difference between them may be different. This difference is directly related to the technical and technological policy of the company. Changes in the value of goods will lead to changes in total net profit. Funding for fixed assets will lead to continuous growth and reduced variable costs. However, this variation does not appear on the line. Therefore, an optimal continuous and continuous point is required. This link is a production lever.

Operational mobilization is a potential opportunity to influence gross profit due to changes in the cost and production volumes of a product.

Operation leveridj care preparation and production pinch      d   produced by levirdji   h   am with reference.

The value of borrowed capital is calculated by the following formula.

OR = V / P;