Анализ финансового состояния организации

Автор работы: Пользователь скрыл имя, 09 Ноября 2011 в 06:57, курсовая работа

Краткое описание

Основными задачами анализа финансового состояния предприятия являются:

Оценка динамики состава и структуры активов , их состояния и движения.

Оценка динамики состава и структуры источников собственного и заемного капитала , их состояния и движения .

Анализ абсолютных относительных показателей финансовой устойчивости предприятия оценка изменения ее уровня.

Анализ платежеспособности предприятия и ликвидности активов его баланса.

Содержание работы

Введение.........................................................................................................3

1. Роль экономического анализа в управлении организацией:


Содержание анализа финансового состояния организации................5


Экспресс-анализ бухгалтерской отчетности........................................11

2. Комплексная оценка финансового состояния организации:

2.1 Анализ текущей ликвидности и платежеспособности........................13


Анализ финансовой отчетности............................................................16


Анализ вероятности банкротства..........................................................17

3. Оценка результативности финансово-хозяйственной деятельности организации:


Анализ прибыльности............................................................................18


Анализ деловой активности...................................................................21

4. Составление и анализ прогнозной бухгалтерской отчетности.............23

Заключение.....................................................................................................27

Список литературы........................................................................................28

Содержимое работы - 1 файл

Эконом.анализ.doc

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2223  
 

30,93  
 
 

2579  
 

34,9  
 
 
 

2. Коэффициент текущей ликвидности  
 
 

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1,07  
 
 

1,15  
 
 
 

3. Коэффициент финансовой активности  
 
 

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

2,23  
 
 

1,87  
 
 
 

4. Доля собственных оборотных средств в общей сумме источников, в %  
 
 

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339  
 

4,72  
 
 

720  
 

9,74  
 
 
 

5. Коэффициент покрытия запасов  
 
 

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0,39  
 
 

0,67  
 
 
 
 

Таблица 4. Оценка прибыльности  
 

Показатель  
 
 

Комментарии  
 
 

Предш. год  
 
 

Отч. год  
 
 
 

1. Прибыль от продаж, тыс.руб.  
 
 

ф.2 с.050  
 
 

915  
 
 

922  
 
 
 

2. Прибыль до налогообложения  
 
 

ф.2 с.140  
 
 

312  
 
 

356  
 
 
 

3. Рентабельность продаж, в %  
 
 

ф.2  

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17,76  
 
 

13,59  
 
 
 

4. Рентабельность основной деятельности, в %  
 
 

ф.2  

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

21,6  
 

4237  
 
 

15,73  
 

5863  
 
 
 
 

Таблица 5. Оценка эффективности использования экономического потенциала субъекта хозяйствования, в %.  
 

Показатель  
 
 

Комментарии  
 
 

Отчетный год  
 
 
 

1. Чистая прибыль, в тыс.руб.  
 
 

ф.2 с.190  
 
 

271  
 
 
 

2. Рентабельность активов, в %  
 
 

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

3,72  
 
 
 

3. Рентабельность собственного капитала, в %  
 
 

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

11,29  
 

Вывод: при первом чтении баланса видно, что баланс в предыдущем и в отчетном годах является «здоровым», безубыточным. Имущество предприятия в динамике возрастает, что свидетельствует о расширении хозяйственной деятельности предприятия. Величина основных средств в общей сумме активов за анализируемый период снизился с 1,78% до 1,39%, что говорит о ддостаточно «легкой» структуре. На конец анализируемого периода в источниках не преобладают собственные средства, т.е. организация не может считаться достаточно финансово устойчивой. Организация обладает собственными оборотными средствами, т.е. способна часть оборотных активов профинансировать за счет собственных источников.  
 

2. Комплексная оценка финансового состояния организации  
 

2.1 Анализ текущей ликвидности и платежеспособности  
 

Структура активов должна отражать аспект инвестирования. В западной аналитической практике активы предприятия принято располагать по убывания ликвидности.  
 

Группировка активов по степени ликвидности и мобильности средств:  
 

Информация о работе Анализ финансового состояния организации