Аннотация: Данная курсовая работа н

Аннотация: Данная курсовая работа называется «Значение средних общих издержек фирмы: оценка потенциальной прибыли при открытии нового бизнеса»
Тема достаточно актуальна на сегодняшний день, так как каждая фирма, предприятие, организация задумывается о прибыли еще с создания бизнеса.
цель исследования данной курсовой работы – исследовать сущность, как прибыли, так и потенциальной прибыли, издержек производства, их структуру и минимизацию, провести анализ деятельности предприятия.
Так анализ показал, что в фирме в 2014 г. товарооборот вырос по сравнению с предшествующим годом на 77584 тыс. руб. (182842 - 105258), т.е. темп роста - 174 %. При этом план товарооборота был перевыполнен на 100,85 %. Рост товарооборота сопровождался, соответственно, ростом валового дохода и издержек обращения. Однако, темп роста валового дохода (178 %) опережал темп роста издержек обращения (139 %). Эти два фактора обеспечили соответствующий темп роста прибыли от реализации товаров (234 %). Детальный анализ издержек в курсовой работе позволил установить резервы повышения прибыли.
Проведенный анализ позволил нам сделать некоторые выводы и подготовить рекомендации по планированию и прогнозированию прибыли ООО «СервисПром» на будущее, то есть на 2015 г.
В результате проведенного факторного анализа прибыли были выявлены резервы ее повышения, что позволило разработать план по прибыли на следующий 2015 год.
На основе расчета плана прогноза по товарообороту, валовым доходам, издержкам обращения, спрогнозировано увеличение прибыли в 2009 г. на 7668 тыс. руб. (за счет снижения издержек обращения на 6667 тыс. руб. и за счет перевыполнения плана товарооборота на 2182 тыс. руб.). При этом соответственно прогнозируется повышение рентабельности продаж фирмы до 6,85 %.
Расчеты плана прогноза на 2015 г. позволяют определить резервы увеличения прибыли, получить дополнительную прибыль в сумме 2182 тыс. руб. за счет прироста товарооборота на сумму 76709 тыс. руб. Прирост товарооборота в ООО «СервисПром» прогнозируется за счет повышения объемов продаж. Для этого фирма ищет новые пути сбыта товаров, привлекает частных предпринимателей, другие торговые фирмы, организации общественного питания (столовые, рестораны, кафе, буфеты).
ООО «СервисПром» в 2015 г. планирует организовать торговлю продуктами питания в торговых палатках и павильонах на рынках московской области.
При подготовке материалов для анализа финансово - хозяйственной деятельности ООО «СервисПром» были использованы данные бухгалтерского баланса за 2012-2014 гг. с приложениями и другие документы.

Результаты (английский) 1:

Abstract: This thesis called "the value of the average total costs of the firm: an assessment of potential profit when opening new businesses» The topic is relevant enough for today, because each firm, company, organization thinking about profit even with the creation of a business. the purpose of the study this course work-explore the essence of how profit and profit potential, production costs, their structure and minimize, to undertake an analysis of the activity of the enterprise.So the analysis showed that the firm in 2014 g. turnover grew compared to the previous year on 77584 thous. rub. (182842-105258), i.e. a growth rate of-174%. The plan overfulfilled turnover at 100.85%. The growth of trade was accompanied by, respectively, increase revenue and costs. However, the growth rate of gross income (178%) outstripped that of costs (139%). These two factors provided the corresponding growth rate of profits from realization of goods (234%). A detailed analysis of costs in coursework revealed reserves increase profits. The analysis allowed us to draw some conclusions and recommendations for planning and forecasting profits of the LLC «ServisProm» for the future, i.e., 2015.A factor analysis of the profits to increase reserves were discovered that allowed us to develop a plan to profit the next year 2015. On the basis of the plan forecast turnover, gross income, costs of treatment predicted profit increase in 2009 on 7668 thous. rub. (by reducing costs on 6667 thousand roubles and at the expense of the overfulfillment of the plan sales 2182 thous. roubles). Projected respectively increased profitability of sales firm to 6.85 percent. Calculations of the plan forecast to 2015 g. allow you to define reserves increase profits, gain additional profit in the amount of 2182 thous. rub. due to the increase in turnover in the amount of 76709 thou. rub. The growth of turnover in LLC "ServisProm" is projected by increasing sales volumes. For this company is looking for new ways to market goods, attracts private entrepreneurs, other trading firms, catering (restaurants, canteens, cafes, buffets). LLC «ServisProm» in 2015, plans to organize a trade food in stalls and pavilions on the markets of Moscow region. When preparing materials for analysis of financial-economic activities of LLC «ServisProm» have been used balance sheet data for 2012-2014 years. with applications and other documents.

Результаты (английский) 2:

Abstract: This course is called the "average total cost value of the company: evaluation of the potential profit when opening a new business"
theme quite relevant today, since each firm, enterprise, organization thinks about profit since the creation of the business.
research objective of this course work - explore the essence of how profit and revenue potential, production costs, their structure and minimize, to analyze the activity of the enterprise.
So the analysis has shown that the company in 2014, the turnover increased in comparison with the previous year to 77,584 thousand. rub. (182842 - 105258), ie, growth rate - 174%. This plan of turnover was exceeded by 100.85%. The growth of turnover was accompanied by a respective increase of the gross revenue and distribution costs. However, the growth rate of the gross income (178%) outpaced the growth rate of distribution costs (139%). These two factors provide a corresponding growth rate of profits from the sale of products (234%). Detailed analysis of the costs in the course work has allowed to establish reserves to increase profits.
The analysis allowed us to draw some conclusions and make recommendations for planning and forecasting earnings of "ServisProm" for the future, ie for 2015
As a result of factor analysis revealed profits of its reserves increase that allowed the development of a plan to return on the following in 2015.
On the basis of the calculation of the plan forecast for turnover, gross revenues, costs, predicted an increase in profits in 2009, 7668 th. rubles. (Due to lower distribution costs for 6667 thousand. Rub. And due fulfillment of the plan for turnover in 2182 thousand. Rub.). At the same time, respectively, is projected to increase the profitability of the sales of the company to 6.85%.
The calculations of the forecast plan for 2015 allow us to determine the reserves to increase profits, gain additional profit in the amount of 2182 thousand. rub. due to the increase in turnover in the amount of 76,709 thousand. rub. The increase in turnover of "ServisProm" predicted by increasing sales volumes. To this end, the firm is looking for new ways of selling goods, attracts entrepreneurs, other trading companies, catering (cafeterias, restaurants, cafes, coffee shops).
LLC "ServisProm" in 2015 plans to organize food trade stalls and pavilions in the markets Moscow region.
In the preparation of materials for the analysis of financial - economic activity of LLC "ServisProm" used data from the balance sheet for 2012-2014 years. applications and other documents.

Результаты (английский) 3:

Keywords: This heading the work is called the "Value medium-sized common costs firms: an assessment of the potential profits when you open a new business"
Theme sufficiently relevant to date, as each firm,The enterprise, the organization begin to profit even with the establishment of business.
the purpose of the study this course work - explore the substance, as well as profit, and profit potential, production costs,Their structure and to minimize, to undertake an analysis of the business.
so the analysis has shown that, in the firm in 2014. turnover has increased in comparison with the preceding year to 77584 thousand roubles. (182842 - 105258), i.e. growth rate - 174 %.When this plan was projected turnover at 100.85 %. Growth in trade has been accompanied by, respectively, the increase in gross income and costs of treatment. However,Rate of growth gross income (178 %) outstrip growth rate costs of treatment (139 % ). These two factors have provided the corresponding revenue growth from the realization of the goods (234 % ).A detailed cost analysis heading the work has allowed to establish reserves to increase profits.
The analysis has allowed us to draw some conclusions and to prepare recommendations for the planning and forecasting profit LLC "СервисПром" in the future, that is, for the year 2015 Mr..
As a result of the capital profit analysis were identified reserves its increase, that would make it possible to develop a plan to return on the next year 2015.
On the basis of the computation plan forecast for this discordance,Gross income, costs of treatment, foreseen increase in profitability in 2009. The 7668 thousand roubles. (by reducing costs of treatment at the 6667 thousand roubles. And at the expense plan are richer! turnover at 2182 thousand. rub. ).With the projected increase profitability sales firms up to 6.85 %.
Calculations plan forecast for the year 2015. allow you to determine reserves increase profits, to gain additional revenue in the amount of $2182.Rub. by increase in turnover in the amount of $76709 thousand roubles. growth in turnover in the company СервисПром" is projected at the expense increase sales. For this firm is looking for new ways to marketing of goods,Drew private entrepreneurs, other trading firms, the organization of the public power supply (canteens, restaurants, cafes, bars).
OOO "СервисПром" in 2015.Plans to organize in food in trade tents and pavilions in the markets of Moscow.
In the preparation of materials for the analysis financial - business activities the Company СервисПром" data were used accounting balance for 2012-2014 with applications and other documents.