Analysis of innovative activities at JSC DSU. Report on the practice of improving cash management using the example of OJSC "Stupino DSU". List of sources used

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru

Introduction

Highways are vital arteries, without the development of which it is impossible to boost the economy of the region, and, consequently, the successful implementation of economic reforms. This truth does not require proof and is confirmed practical experience previous years.

In the complex of the national economy, highways belong to the life support systems of the region and are of great importance for its social and economic development, since automobile transport is the only transport in the area.

Taking into account the importance of developing a network of highways in the area, the Special attention for construction, reconstruction, repair and maintenance. The settlements of the region are connected to each other by paved roads, including about 50% with improved surfaces.

State Unitary Enterprise "Bashkiravtodor" is the largest road construction enterprise in the Republic of Bashkortostan. Today it has 59 branches throughout the republic, including the road construction department, the production and technological equipment department, and the Ufa plant for repairing construction and road machines "Remstroydormash".

In this practical work A complete and detailed technical and economic analysis of the activities of the Zelenchuk branch of the State Unitary Enterprise Bashkiravtodor will be considered.

The purpose of the internship at the Zelenchuk branch of the State Unitary Enterprise "Bashkiravtodor" is to become familiar with the production and economic activities of the organization.

The objective of the internship was to:

Collect financial and economic documentation;

Assess the economic situation at the enterprise and its activities according to plan;

Assess the investment, innovation, marketing, external and internal processes of the enterprise;

Conduct an analysis of the enterprise's situation;

Acquire knowledge for use in practice in managerial activities.

When preparing the report, the following documentation was used: Regulations on the Zelenchuksky DRSU, Explanatory Note to annual report for 2005, a plan for the implementation of construction and installation works for 2005, an enterprise development program, information on the costs of production and sales of products (works, services), etc.

1. General characteristics of Zelenchukskoye DRSU State Unitary Enterprise "Bashkiravtodor"

Zelenchuk Road Repair and Construction Department is a separate division State unitary enterprise for contract construction, repair and maintenance of highways of the Republic of Bashkortostan “Bashkiravtodor” without the rights of a legal entity.

Zelenchuksky DRSU was created with the aim of satisfying public needs in the results of its activities and making a profit.

To achieve these goals, Zelenchuksky DRSU carries out the following activities:

· construction, reconstruction, repair and maintenance of highways, public roads, road structures, road construction mechanisms, components and assemblies, bases, asphalt concrete plants and gas stations, as well as industrial buildings, structures, housing;

· production and sale of construction and road construction materials building materials, parts and structures, road signs;

· production, sale and repair of road-building mechanisms, attachments and spare parts for special Vehicle, used in road construction;

· design and survey work related to the use of subsoil, drawing up projects for the construction and repair of highways, as well as industrial and non-industrial facilities;

· production and sale of products from asphalt concrete plants, crushing plants, quarries, woodworking shops, etc.

Zelenchuksky DRSU has the right, by proxy, of the State Unitary Enterprise "Bashkiravtodor" to carry out foreign economic activities.

Foreign economic transactions with goods (types of work, services), the export and import of which are regulated by the state, are carried out with a special permit (license) obtained in the manner established by current legislation.

Zelenchuksky DRSU services 482.4 km of roads, of which 252.7 km are with asphalt concrete, 198.4 km are gravel, and 31.3 km are unpaved.

All funds allocated in 2005 under the territorial order for road maintenance in the amount of 15,857 thousand rubles were fully utilized.

On the balance sheet of Zelenchuksky DRSU there are:

An asphalt concrete plant with two asphalt mixing plants, brand DS-117, which has been in operation since 1983 and DS-158 since 1992.

Typical repair shop for 8 conventional units.

Auto garage for 22 units.

Boiler room running on gas fuel.

The DRSU has 35 vehicles on its balance sheet; the availability rate in 2005 was 0.87 and the fleet utilization rate was 0.72.

There are 24 units of road construction equipment, the technical readiness coefficient of which is 0.87 and the fleet utilization coefficient is 0.55.

Available vehicles on average since 1992-1993, average wear and tear is 63.1%, incl. dump trucks have even more; out of 14 operating dump trucks, 12 have completely reached the end of their service life.

For road construction equipment, the average wear is 67.3% of the two operating asphalt mixing plants, one brand DS-117, built in 1983, reached its service life back in 1993. It will be possible to count quite a lot of such mechanisms and road construction equipment: motor graders, loaders, rollers, tractors of various brands, etc.

Security production base is 29%.

To ensure compliance production program For the construction, repair and maintenance of highways, teams and units have been organized, which are provided with the necessary trained personnel, including:

Team for production and laying of asphalt concrete mixture;

Road maintenance and repair team;

Procurement of all basic construction materials is mainly carried out through the UPTK State Unitary Enterprise "Bashkiravtodor" (crushed stone, ASG, oil bitumen, pipes, reinforced concrete, etc.). The quality of building materials is checked both in our laboratory and in the central construction laboratory of State Unitary Enterprise BAD. A laboratory that has a certificate is provided with everything necessary equipment, which allows all types of work to control the quality of incoming material to be carried out on site.

The quality of the produced asphalt concrete mixture is ensured by performing such types of work, preliminary dosing of inert materials supplied to the installations (there is an underground gallery with four chutes), and strict control over the temperature regime of the prepared bitumen for supply to the installation.

The composition of the mixture is selected daily according to the passports issued by the central construction laboratory of the State Unitary Enterprise "Bashkiravtodor".

The asphalt concrete mixture laying team is equipped with all the necessary mechanisms and tools, which allows the work to be carried out at the proper level.

The state of occupational health and safety is under constant control of the administration and the trade union committee. All types of briefings and training of employees are carried out in a timely manner. Responsible persons have been appointed for compliance with equipment and fire safety.

During the reporting year 2005, significant work was carried out on landscaping and landscaping of the territory, thanks to which the company took an honorable second place in the competition for landscaping, landscaping and sanitary cleaning in the regional center among organizations.

2. Technical and economic part of the Ilishevsky DRSU State Unitary Enterprise "Bashkiravtodor"

2.1 Economic planning

Current economic plans (annual, quarterly, monthly) specify in detail the goals and objectives set by the long-term plan. Current economic plans (production business plans) include information about orders, their availability material resources, load levels production capacity, provision of industrial and production personnel. They also contain calculations of production costs, calculations of profit, profitability, costs for the reconstruction of the production and technical base of the enterprise.

The main indicators of road work for 2005 on the territorial road network are characterized by the following data:

Table 1

Types of jobs	Plan for 2005	Fact. completed in 2005	% completed
1. Road repair
2. Disaster response

4. Work for external customers

For development economic plan The main measures are taken aimed at the further development of the Ilishevsky DRSU reform processes for 2005-2006 and giving effects, namely:

· new labor organization,

· new types of products,

· construction,

· reconstruction,

· refurbishment,

· introduction of cost accounting,

· new types of services cost reduction,

· control,

· new systems wages,

· development of an economic corner,

· economic studies,

· seeking additional income and others.

The main reason, factor influencing the content and preparation of the plan for production, finance, and economics is the lack of funding for the volume of work performed by the State Unitary Enterprise "Bashkiravtodor" and the UDS of the Ministry of Construction of the Republic of Belarus, which amounted to about 1.7 million as of January 1, 2005. rubles Such a negative phenomenon will lead DRSU to a further deterioration of the economy and finances, a reduction in the volume of work, the condition of equipment and roads in the region as a whole.

2.2 Operational and production planning

Operational and production planning is making decisions about how the organization's resources should be distributed to achieve strategic goals.

Operational and production planning usually covers short term, that is, it is the subject of concern for middle and lower management.

Operational and production planning is the planning of individual operations in the general economic flow in a short period, for example, production planning, marketing planning, etc. Under operational planning understand also the preparation of an organization's budget.

To ensure the implementation of the operational production plan for the construction, repair and maintenance of highways, teams and units have been organized that are provided with the necessary trained personnel, including:

Team for production and laying of asphalt concrete mixture,

Road maintenance and repair team,

A team for the repair and maintenance of road construction machines, etc.

2.3 Financial activities of the enterprise

The financial condition of the Ilishevsky DRSU depends on the results of its production, commercial and financial activities. Difficulties with the implementation of completed construction and installation works lead to a decrease in the flow of funds into the accounts of the enterprise, as a result of which its solvency deteriorates. There is also Feedback, since the lack of funds can lead to interruptions in the supply of material resources, and consequently, in the production process.

Financial activities should be aimed at ensuring systematic receipt and effective use financial resources, compliance with settlement and credit discipline, achieving a rational ratio of own and borrowed funds, financial stability for the purpose of effective functioning of the enterprise. Analysis plays a significant role in achieving a stable position.

The enterprise carries out internal and external analysis of its financial condition.

The financial condition of an enterprise is characterized by the placement and use of funds (assets) and the sources of their formation (liabilities).

The main factors determining the financial condition are, firstly, the implementation of the financial plan and replenishment as the need arises for one’s own working capital due to profit and, secondly, the turnover rate of working capital (assets). The signal indicator in which the financial condition is manifested is the solvency of the enterprise, which means its ability to timely satisfy the payment requirements of suppliers of equipment and materials in accordance with business contracts, repay loans, pay staff, and make payments to the budget. Since the implementation of the financial plan mainly depends on the results of production and economic activity in general, we can say that the financial situation is determined by the entire set of economic factors and is the most general indicator.

After general characteristics financial condition and its changes during the reporting period, the next important task of analyzing the financial condition is the study of absolute indicators of the financial stability of the enterprise.

Profitability in 2005 totaled 24.3% versus 20.3% in 2004: for repairs - 19.9%, for maintenance - 20.1%.

Formed:

a) the consumption fund, which as of 01/01/06. is - 309.0 tr.

b) accumulation fund --1407.0 t.r.

Wage arrears as of 01/01/05. - 102.0 tr.

Accrued in 2005 - 5264.9 tr.

Average monthly salary - 4618.0

Repaid in 2005:

A) in cash- 4666.5 tr.

b) goods and food products - 355.4 tr.

c) services provided - 119.4 tr.

d) taxes - 662.4 tr.

Total: - 5803.9 tr.

Debt as of 01/01/06. - 353.0 tr.

In order to maintain a stable financial condition of the organization, measures were taken to conclude contracts with external customers, who were able to timely pay for the volume of work performed in a total amount of 9420.0 tr.

Accounts receivable as of 01/01/06. is - 4706.0 tr., including State Unitary Enterprise BAD - 4527.0 tr., buyers and customers - 179.0 tr.

Accounts payable as of 01/01/2006 -1622.0 tr.

Debt to the budget and extra-budgetary funds as of 01/01/06. is - 503.0 tr.

In general, the indicators of financial and economic activity of the Ilishevsky DRSU are quite stable. Maintained sufficiently for further development level of production profitability.

2.4 Innovation activities

production receivable payable

Innovation is the main means of ensuring the competitiveness of the activities of the Ilishevsky DRSU and ensuring the sustainability of the enterprise’s success in the road construction industry as a whole. Because of this, innovation management is integral part and one of the main directions of strategic enterprise management.

Strategy innovation activity enterprise is focused on scientific and technical progress(NTP), to use its results to improve production efficiency and ensure the competitiveness of services and the enterprise as a whole. This is achieved by detailed development of the goals of the enterprise's innovation activities.

During the reporting year, at the Ilishevsky DRSU, the production of high-performance snow dumps, blades for graders and bulldozers, certified road signs on the basis of a branch of the Remdorstroymash plant, the production of steel fiber reinforced concrete and new pavilions was mastered. Today, KDM equipment for KAMAZ vehicles is being mastered, as well as equipment for transporting and laying cast asphalt.

Usage modern technologies, materials and equipment - at the Ilishevsky DRSU - this is an opportunity to further improve safety on the roads of the Republic of Bashkortostan.

In general, the innovative receptivity at the Ilishevsky DRSU is positive.

2.5 Work motivation

A modern enterprise management system is not considered effective if it does not put the “human factor” first. The success of any production and commercial activities primarily depends on effort labor collective, professionalism of management subjects, their interest in the results of their work. For this purpose, an incentive system is widely used in management activities. Based on this characteristic, the enterprise’s costs are divided into mandatory ones associated with the implementation of basic labor responsibilities, and incentives aimed at achieving high quality indicators.

Ilishevsky DRSU pays great attention to the social security of its employees, organizing their recreation and treatment. Last year, the Berkut holiday home was opened, created on the territory of the Yangan-Tau resort specifically for employees of the Ilishevsky DRSU.

Staff turnover in the Ilishevsky DRSU is minimal. Wage here it is issued on time. Therefore, labor productivity is growing every year. This year it increased by 4 percent.

2.6 Supply and distribution activities

Supply and sales activities in the Ilishevsky DRSU have changed compared to last year - the volume of repairs and maintenance of roads across the territory of the Republic of Bashkortostan has increased.

Posted on Allbest.ru

1 Finance of road enterprises as an integral part of the state financial system

1.1 Organizational and legal basis for the activities of road enterprises

The existing roads in our country are divided into public and departmental roads. The former account for 90% of all roads. Public roads, according to their national economic significance, are divided into national, republican, regional and local.

National roads connect the most important economic regions and major administrative, industrial and cultural centers of the country. Depending on the traffic intensity, they belong to the first or second category of roads (1st category - over 6 thousand cars per day, 2nd - from 3 to 6 thousand).

Conclusion

The network of public roads is an integral part of a single transport system Russian Federation, ensuring the constitutional right of citizens of the Russian Federation to freedom of movement. Highways, serving national and regional needs, largely determine economic development countries and regions.

The problems of road development for our country are obviously relevant, given modern level motorization and the state of road communications. Unfortunately, all issues related to the effect of the development of highways and investments in them are very difficult to account for. The most striking indicator of the development of the road network is the speed of transportation. The optimal speed of traffic flow is about 70 km/h. According to expert calculations, when it decreases to 20 km/h, the cost of transportation increases by 1.5-1.6 times. This is very significant, especially for countries with large territories and long distances for average cargo transportation. Idle traffic jams cause even more damage. The cost of transportation significantly depends on the evenness of the coating. Thus, according to expert calculations, when moving from a high-quality highway to a gravel road, it increases by 1.5-1.7 times. The greatest damage is felt by the agro-industrial complex, in the cost of production of which the share of the transport component in some cases exceeds 50%. All this eloquently confirms that the level of development of road transport has a noticeable impact on the general economic climate in the country.

Until 2001, road funding came from road funds. Sources of income were strictly assigned to them, including, as a rule, a tax on the sale of fuels and lubricants (fuels and lubricants), some types of excise taxes, and fees from road users. The funds accumulated in such funds were specifically allocated to the road sector, which was supposed to guarantee stable and predictable financing of the national road network at an acceptable level. Funds received by the fund were typically placed at the disposal of an independent government agency.

However, over time, the activities of these funds began to cause dissatisfaction, since they did not provide a solution to the task for which they were created - complete and timely financing of the road sector. Growing criticism of targeted road funds has caused institutional changes in a number of countries, expressed in the liquidation of targeted road funds and the consolidation of funds received by them in the revenue side of the budget and, accordingly, expenses in the expenditure side. In particular, Russia followed this path in 2001, abandoning the targeted road fund.

The object of the diploma research is the State Unitary Enterprise of the Jewish Autonomous Region for the repair, construction and maintenance of highways “Road Repair and Construction Department-1”.

The analysis showed that DRSU is in a state of crisis, which is typical for the industry as a whole, which is primarily due to insufficient funding for the road sector.

As of January 1, 2005, the total debt to the budget and extra-budgetary funds amounted to 9.3 million rubles. The tax situation is similar today at many road enterprises.

An analysis of the presented reporting indicators of the DRSU revealed the illiquidity, insolvency and lack of creditworthiness of the enterprise. This is due to existing violations in the financing of working capital, since the only source of their financing is borrowed short-term loans and borrowings.

A study of business activity indicators showed a decrease in 2004 compared to 2003. The values of financial stability coefficients indicate non-independent financing of current assets. The company does not have own funds, which indicates that the company is bankrupt.

Reducing sources of funding for the road sector poses a threat to the industry. But for their growth, it is economically correct to increase the tax burden only on those business entities and citizens who directly use roads.

Over the decade of the existence of road funds, it was possible to maintain the integrity of the industry, but the quality of work has decreased, and economic efficiency has not been ensured. Therefore, the first place should be placed not on the growth of sources of financing and not on the creation of state-owned enterprises on the basis of federal state unitary enterprises and/or their privatization, but on a holistic systemic reorganization of the road sector, clarification within its framework of the economic basis, goals and criteria for the industry. Affiliation between the customer and the contractor is unacceptable here: without this, privatization and/or the creation of state-owned enterprises can complicate the situation.

It is advisable to take measures to increase economic literacy in the road sector and organize modern business processes, on this basis, including Russian roads in international transport corridors, and attracting domestic, foreign and international financial institutions to this.

It is necessary to speed up the development of the law “On Highways and Road Activities,” which could well become the basis for this systemic reorganization.

List of sources used

1. Civil Code Russian Federation // Consultant Plus

2. Tax Code of the Russian Federation, part 1 of the Federal Law of July 31, 1998, No. 146-FZ // Consultant Plus

3. Tax Code of the Russian Federation, part 2 of the Federal Law of August 5, 2000, No. 117-FZ // Consultant Plus

4. Federal Law of November 14, 2002 N 161-FZ “On State and Municipal unitary enterprises"(as amended and supplemented on December 8, 2003) // Consultant Plus

5. On the basics of the tax system of the Russian Federation: Law of the Russian Federation dated December 27, 1991 // Consultant Plus

6. Abryutin M.S. and others. Analysis of financial and economic activity of the enterprise / M.S. Abryutin, A.V. Grachev. - M.: Business and Service, 1998. - 180 p.

7. Alekseeva M.M. Planning the activities of a company: educational manual / M.M. Alekseeva - M.: Finance and Statistics, 1997. - 248 p.

8. Analysis of economic activity: Textbook / I.A. Belobzhetsky, V.A. Beloborodova, M.F. Dyachkov and others; Ed. V.A. Beloborodova, 2nd ed., revised. and additional – M.: Finance and Statistics, 2002. – 352 p.

9. Analysis of economic activity in industry: Textbook / L.A. Bogdanovskaya, G.G. Vinogorov, O.F. Migun et al.; Under general ed. IN AND. Strazheva. - 2nd ed., stereotype. – Mn.: Vysh.shk., 2003. – 363 p.

10. Balabanov I.T. Fundamentals of financial management. How to manage capital / I.T. Sakers. - M.: Finance and Statistics, 1995. - 354 p.

11. Balabanov I.T. Financial analysis and planning of a business entity, 2nd edition / I.T. Sakers. – M.: Finance and Statistics, 2002. – 124 p.

12. Balabanov I.T. Fundamentals of financial management". How to manage capital? / I.T. Sakers. - M.: Finance and Statistics, 2001. – 175 p.

13. Batrakova L. G. Economic analysis activities of a commercial bank: a textbook for universities / L. G. Batrakova. – M.: “Logos”, 1999. – 78 p.

14. Bernstein L.A. Analysis of financial statements: Per. from English / L.A. Bernstein. - M.: Finance and Statistics, 1996. – 89 p.

15. Blank I.A. Fundamentals of financial management / I.A. Blaek. – K: Nika – Center, 1999. – 158 p.

16. Business plan: Methodological materials/Ed. prof. R.G. Manilovsky. - M.: Finance and Statistics, 1994. - 80 p.

17. Vokulenko T.G. etc. Analysis of accounting (financial) statements for adoption management decisions/ T.G. Vokulenko, A.F. Fomina. – M.: Publishing House“Gerda”, 2001. – 124 p.

18. Gerchikova I.N. Financial management. Textbook / I.N. Gerchikova. – M.: UNITY, 2001.- 97 p.

19. Glukhov V.V. and others. Financial management / V.V. Glukhov, Yu.M. Barkhamov. - St. Petersburg: Special literature, 1995. – 130 p.

20. Grachev A.V., Analysis and management of the financial stability of an enterprise / A.V. Grachev. - M.: "DIS" - 2002. - 208 p.

21. . Grisimova E.N. Taxation: tutorial/ E.N. Grisimova. – St. Petersburg: St. Petersburg Publishing House. University, 2000. – 264 p.

22. Gutzeit E.M. Management tasks financial companies/ EAT. Gutzeit //Finance. – 1997. - No. 1. – 51 p.

23. J. C. Van Horn Fundamentals of financial management / J. C. Van Horn. - M.: Finance and Statistics 2001. – 98 p.

24. Druzhinin A.I. and others. Financial stability management / A.I. Druzhinin, O.N. Dunaev. - Ekaterinburg: IPK USTU, 1998. - 113 p.

25. Dukanich L.V. Taxes and taxation / L.V. Dukanich. – Rostov n/d: Phoenix, 2000. - 416 p.

26. Problems of financial management / Ed. L.A. Muravya, V.A. Yakovleva. - M.: Finance - Unity, 1998. - 258 p.

27. Kalanov A.N. Corporate income tax: commentary on Chapter 25 of the Tax Code of the Russian Federation. Reflections and recommendations for use / A.N. Kalanov. – M.: ID FBK.-PRESS, 2002. – 344 p.

28. Kolchin S.N. Taxes in the Russian Federation: textbook for universities / S.N. Kolchin. – M.: UNITY-DANA, 2002. – 254 p.

29. Comments on the Tax Code of the Russian Federation, part one (item-by-item) / Comp. and ed. comments by S.D. Shatalov: textbook. – M.: MCFR, 1999. – 638 p.

30. Kurakov L.P. and others. Lyanunov S.I. Business plan: foreign and domestic experience. New practice development and documentation / L.P. Kurakov, S.I. Lyanunov. - M.: Finance and Statistics, 1995. – 214 p.

31. Lipatova I.V. Analysis of enterprise profitability / I.V. Lipatova // Finance. – 2004. - No. 12. – 17 p.

32. Lipsits I.V. Business plan - the basis of success: a practical guide. 2nd ed., revised. and additional / I.V. Lipsitz. - M.: Delo, 1994. - 112 p.

33. Melnikov Yu.V. Article-by-article commentary to Chapter 25 of the Tax Code of the Russian Federation “Organizational Profit Tax” / Yu.V. Melnikov. – M.: ZAO “Izd. house “Glavbukh”, - 2002. – 240 p.

34. Methodological provisions for assessing the financial condition of enterprises and establishing an unsatisfactory balance sheet structure. – Order of the Federal Fund for Social Affairs dated August 12, 1994. No. 31-r.

35. Taxes and taxation / Ed. M.V. Romanovsky, O.V. Vrublevskaya. – St. Petersburg: Peter, 2000. – 528 p.

36. Taxes, taxation and tax law/ Ed. E.N. Evstegneeva. – St. Petersburg: Peter, 2000. – 320 p.

36. Taxes and taxation: textbook for universities / Ed. prof. G.B. Pole, prof. A.N. Romanova. – M.: UNITY-DANA, 2002. – 399 p.

37. Pavlova L.P. Financial management: textbook / L.P. Pavlova. - M.: INFRA-M, 2001. – 242 p.

38. Polyak G.B. Financial management: a textbook for universities / G.B. Pole. - M.: Finance, UNITY, 1997. – 421 p.

39. Raevsky V.A. Analysis of economic and financial activities of enterprises / V.A. Raevsky. – M.: INFRA-M, 2000. – 258 p.

40. Rodionova V.M. Finance: textbook / V.M. Rodionova. - M.: Finance and Statistics, 1995. – 187 p.

41. Savitskaya G.V. Analysis of economic activity: textbook / G.V. Savitskaya. – M.: Infra-M, 2003. – 169 p.

42. Directory of an enterprise financier / Ed. E.N. Evstegneeva. - M.: INFRA-M, 1996. – 285 p.

43. Stoyanova E.S. Financial management, textbook / E.S. Stoyanova. - M.: Perspective, 2003. – 458 p.

44. Enterprise management and analysis of its activities / Ed. V.N. Titaeva. - M.: Finance and Statistics, 1998. - 420 p.

45. Fashchevsky V.N. On the solvency of enterprises / V.N. Fashchevsky // Finance. 1997. - No. 3. - 33 p.

46. Finance and management: theory and practice / Ed. Stoyanova E.A. Textbook - M: Perspective, 1997 - 212 p.

47. Enterprise finance: textbook. allowance / N.E. Zayats, M.K. Fisenko, T.N. Vasilevskaya and others - Mn.: Higher school, 1995. - 256 p.

48. Finance: textbook. allowance / Ed. prof. A.M. Kovaleva. - M.: Finance and Statistics, 1996. – 247 p.

49. Financial analysis: A short course / Ed. V.V. Bocharova. - St. Petersburg: “Peter”, 2001 - 240 p.

50. Sheremet A.D. Methodology financial analysis: textbook, 3rd edition / A.D. Sheremet. – M.: Infra-M, 2000. - 139 p.

51. Shotin E.I. Financial management: textbook / E.I. Shotin. - M.: IDFBK-Press, 2003. - 42 p.

Our specialists will advise or provide tutoring services on topics that interest you.
Submit your application indicating the topic right now to find out about the possibility of obtaining a consultation.

2.4. Innovation activities

Innovation is the main means of ensuring the competitiveness of the activities of the Ilishevsky DRSU and ensuring the sustainability of the enterprise’s success in the road construction industry as a whole. Because of this, innovation management is an integral part and one of the main directions of strategic enterprise management.

The enterprise's innovation strategy is focused on scientific and technological progress (STP), on using its results to improve production efficiency and ensure the competitiveness of services and the enterprise as a whole. This is achieved by detailed development of the goals of the enterprise's innovation activities.

The use of modern technologies, materials and equipment at the Ilishevsky DRSU is an opportunity to further improve safety on the roads of the Republic of Bashkortostan.

In general, the innovative receptivity at the Ilishevsky DRSU is positive.

Business planning of innovative activities at IP "DP-Druk Service"

The innovative activity of an enterprise is manifested, first of all, in the development and implementation of an innovation strategy and innovation policy...

Innovation policy of the enterprise and its impact on the competitiveness of products

After the collapse of the USSR, many Belarusian industrial enterprises experienced difficult times. The Minsk Tractor Plant was no exception. However, in this regard, the Belarusian enterprise suffered less...

Marketing and innovation policy of enterprises

Marketing innovation as one of the most important areas of innovation policy

The basis and essence of the economic and cultural life of people is the production of goods, services, information and their subsequent sale in the relevant markets. Products, services, information create benefits...

Passage report industrial practice at JSC SANTIZ

02.13.-02.16.2003 Head of VET Kulagina N.S. 5. Strategic management at the enterprise 02/17/2003 Head of OMTS V.I. Kashcheev...

Estimates and forecasts of authorized management bodies of an enterprise using the example of Trest Kamdorstroy OJSC

The innovative activities of the enterprise Trest Kamdorstroy OJSC are aimed at ensuring competitiveness and long-term success. The innovative activity of the enterprise consists in creating a development fund at the enterprise...

Development of franchising in Russia

Development marketing strategy

Development of functional enterprise strategies

In accordance with Federal law dated July 21, 2011 No. 254-FZ, innovation means a new or significantly improved product (product, service) or process introduced into use...

Strategic plan production company marketing lighting fixtures

To increase sales volumes, the company needs to constantly improve its product range. At the same time, the main thing is to predict the desires of consumers by offering them new products...

Textile Holding "Yakovlevsky"

Innovation is the main means of ensuring the competitiveness of products in the Yakovlevsky Textile Holding and ensuring the sustainability of the enterprise’s success in the market as a whole...

Product policy

A company engaged in the production and marketing of goods must have a clear, targeted product policy...

Product policy of the company (using the example of ZAO Alexandria)

Totality management methods, providing acceleration of integration processes of all types of innovations (for goods, organizational structure, sales methods, markets, etc.) and creating a favorable climate in the company...

Analysis of innovative activities at JSC DSU. Report on the practice of improving cash management using the example of OJSC "Stupino DSU". List of sources used

Send your good work in the knowledge base is simple. Use the form below

Similar documents

Send your good work in the knowledge base is simple. Use the form below

Similar documents

1 Finance of road enterprises as an integral part of the state financial system

1.1 Organizational and legal basis for the activities of road enterprises

List of sources used

Similar documents

2.4. Innovation activities