Анализ основных технико-экономических показателей деятельности строительной организации
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МИНИСТЕРСТВО ОБРАЗОВАНИЯ, НАУКИ И КУЛЬТУРЫ КЫРГЫЗСКОЙ РЕСПУБЛИКИ
Кыргызский Государственный Университет Строительства Транспорта и
Архитектуры
Кафедра Бухгалтерского Учета и Аудита
Тема: «Анализ основных технико-экономических показателей деятельности строительной организации».
выполнил: студент гр. ИСЭ-2-99
Ф. И. О.
проверила: Бегалиева Г. Т.
Бишкек - 2003
Содержание.
Введение ………………………………………………….…4
Исходные данные ……...………………………………………………5
Анализ выполнения плана по объему СМР ……………………5
1. Анализ фонда заработной платы ………………………………….8
2. Анализ ОПФ ……………………………………………………..10
3. Анализ выполнения плана и динамики прибыли и уровня рентабельности СМР
………………………………………………11
4. Анализ соблюдения сроков продолжительности строительства …14
5. Анализ использования фонда заработной платы …………….17
6. Анализ накладных расходов ………………………………………..20
Заключение ………………………………………………22
Список литературы ………………………………………...24
Introduction
In conditions of transition to the market attitudes the analysis of
economic activity gets the increasing value. For realization of the
analysis it is necessary complex to study work of the enterprise with the
purpose of an objective rating of results and revealing of opportunities of
the further increase of efficiency of managing. The achieved results are
estimated from the point of view of their conformity to the requirements of
the objective laws of market economy, and also economic tasks facing
investigated object in the analyzed period. The formation of market economy
causes development of the analysis first of all on micro a level - at a
level of the separate enterprises and their internal structural divisions, as these lower parts make a basis of market economy.
During the economic analysis the economic processes of the enterprises, socio economic efficiency and final financial results of their activity
developing under influence of the objective and subjective factors, receiving reflections through system of the economic information are
studied. It is necessary to allocate study influence of the objective
external factors. Constantly influencing on economic activity, they
reflect, as a rule, action of economic laws.
By value, contents and subject of the economic analysis are defined and
tasks, facing to them. To number of major of them it is necessary to
attribute:
- increase of scientific - economic validity of the developed plans
and specifications;
- objective and all-round research of performance of the put tasks;
- definition of an economic efficiency of use labour, material and
financial resources (separately and in aggregate);
- the control above realization of the requirements of commercial
account;
- test of an optimality of the administrative decisions.
The general approach to study of a subject of the economic analysis leans
on dialectic and historical material.
As method of the analysis the way of system complex study, measurement and
generalization of influence of the separate factors on performance of the
economic plans and on dynamics of economic development carried out refers
to as by processing by special receptions of parameters of the plan, account, reporting and other sources of the information.
The method of the analysis is realized through his scientific device
representing set of receptions of research, from which many are applied not
only in the analysis, but also in other sciences. The basic receptions are
the following: reception of comparison, grouping, allocation of
"bottlenecks" and conducting parts, reception of chain substitutions.
Введение
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