Audit and economical analysis

Table 65

Material resources and indicators of their effective use

№	Indicators	Determination of indicators	Character description
1	Material Resource Rationing (Tmr)	Tmr=Mrx / Mrz	Providing realistic resources Demand for material resources
2	Material Resistance Capacity (Smr)	Smr=X / Mx	Im - production area X-The maximum number of employees
3	Return to material	Qmr=MMx / X
4	Financing Coefficient (Km1, Km2) of material resources (at own expense and debt)	Km1=O‘MM-UMA / Mr Km2=QM-O‘MM / Md	O`MM- source of funds O`MA- Current assets QM- Loans
5	Coefficient of emissions from material resources (MRch)	MRch=Mrch / MRs	Mrch- leakage of industrial property Mrs-Consumption of material resources
6	Material Reversibility Ratio (MRa)	MRa=ST / Mrq	St- sale proceeds Mr- balance of material resources
7	The share of imported raw materials in the structure of material resources (MRi)	MRi=Mri / Mrj	Mrj-value of imported material resources Mrj-total of material resources
8	The share of localized material resources (MRm)	MRm=Mrm / Mrj	Mrm- the value of localized material resources
9	The share of out-of-production use of material resources (MRt)	MRt=Mrt / Mru	Mrt- the value of material resources used outside production Mru- value of material resources used
10	The share of material resources in INVENTORY(MRz)	MRz=Mr / INVENTORY	INVENTORY- branded material reserves Mr-cost of material resources

Analysis of labor resources and their effective use

The factor in the enterprise's business is crucial. Work is a rational and conscious activity that satisfies the needs of the individual and society.

Labor resources are a layer of labor-intensive population aged between 16 and 55 and men aged between 16 and 60 years.

The company employs labor resources: employee, employee, employee categories.

All content occupied by the worker, directly involved in the manufacture of work products, physical labor, is the service of the employees, except for physical labor.

Table 66