Remember that the analysis of activity of the enterprise is used the principle of efficiency of management, including the achievement of the maximum result at the lowest cost. The most generalizing indicator of efficiency is profitability. To her private indicators include:
- the efficiency of labor (return of personnel, labor productivity), fixed assets (capital intensity, capital productivity), material resources (material, materialattach);
- efficiency of investment activity of the enterprise (return on capital investments);
- effective use of assets (turnover ratios);
- efficiency of use of capital.
After calculating the odds of financial-economic activity of the enterprise to map the planning, regulatory, and industry benchmarks. This will allow us to conclude about the effective functioning of the organization and its place in the market.
To make a General conclusion about the effectiveness of the company, calculate the level of profitability representing the ratio of the profits of the enterprise to the value of fixed and current assets. This indicator combines a number of factors (return on equity, sales, merchandise, etc.). Profitability – is an integral indicator of efficiency of the business. It shows a measure of profitability, its attractiveness to investors.
In the analysis of activity of the enterprise note that a more detailed study of its condition it is necessary to conduct factor analysis of the obtained results. After all, every indicator of capacity utilization, is influenced by other indicators.