Introduction

The population's satisfaction with housing conditions and the quality of provision of utility services are an important incentive to increase the productive forces of society, therefore the tasks of successful implementation of reforms in the housing and communal services over the past 10 years have been identified as priority socio-economic transformations in Russia. Market transformations in the economy, including in housing and communal services, have significantly changed the structure of production and socio-economic relations in the housing sector. The specificity of activities in the housing and communal services industry is determined by the social significance of the products created, which gives a special character to the relationships of economic entities in this sector with consumers and municipal authorities, which also needs to be taken into account in the process of transforming the management system of this industry.

The main housing and communal services reforms proposed at the government level involve replacing the old administrative-command system for managing the housing stock with a market-oriented one, aimed at demonopolizing the processes of managing and maintaining housing. In this regard, the content of housing and communal services is changing, as well as the forms of supply and demand for these services in relation to their volume and quality component. At the same time, the issues of forming a policy for paying for housing for the population, increasing the efficiency of management and maintenance of the housing stock, aimed at increasing the productive forces of society, are of particular importance.

In general, the conditions for the development of housing and communal services are complex and closely related to the social development of territories. To date, the regulatory framework is insufficiently developed, as well as the lack of systematic and comprehensive research on the problem of managing the housing stock of various forms of ownership, which does not make it possible to create full-fledged institutional conditions for carrying out reform in the housing sector of Russia.

The issues of forming a management system for the housing sector are relevant both for the largest cities and for small towns and villages. The budget of small towns bears a significant burden of subsidized support for housing and communal services enterprises.

The thesis is devoted to the study of the housing and communal services problem, analysis of the current situation of the enterprise and the development of practical recommendations for the transformation and optimization of the financial and economic activities of the municipal unitary enterprise "Housing and communal services" in the village of Metlino ZATO Ozersk, Chelyabinsk region.

The purpose of the thesis is to analyze the financial and economic activities of the Municipal Unitary Enterprise "Housing and Communal Services".

To achieve the goal of the thesis, it will be necessary to solve the following tasks:

1. Make a literature review on the issues of the housing and communal services sector of the economy;

2. Collect the necessary analytical data on the enterprise;

3. Make a financial and economic analysis of the enterprise’s activities based on the collected data;

4. Identify the main trends in the activities of the enterprise;

5. Identify the causes of the main problems in the activities of the municipal unitary enterprise "Housing and Communal Services";

6. Develop basic measures to optimize the enterprise’s activities.

The thesis will examine such issues as the essence of housing and communal services, the problem of housing and communal services in Russia in modern conditions, methods for assessing the economic situation of an enterprise, analysis of the economic situation of an enterprise, the influence of regional tariff and pricing policy on the economic situation.

1. Housing and communal sector of the economy

1.1 The essence of housing and communal services and their role in the national economy

The product of activity of the housing and communal services industries is services. Services must be reproduced as the process of their consumption occurs. Moreover, this reproduction must be constant, otherwise it will negatively affect the entire process of social reproduction, both personal and material factors.

In recent years, the following definition of services, given by the American specialist T. Hidle, has become widespread.

A service is a change in the state of a person or a product belonging to an economic unit that occurs as a result of the activities of another economic unit with the prior consent of the first. This definition allows us to consider services as a specific result of economically useful activity.

There is another definition of service: service is a type of business activity carried out to satisfy various needs of a non-productive and production nature.

The types of services are extremely diverse: they can be industrial in nature, or satisfy personal needs, can be the result of unskilled labor, or require a very high level of qualification of the performer. The service sector ranges from trade and transport to financing, insurance and intermediation of all kinds, including employment.

Despite all their diversity, services have some common characteristics that distinguish them from goods. Firstly, the intangibility of the service; secondly, the continuity of production and consumption of services; thirdly, service variability; fourthly, the inability of the service to store, if the demand for services becomes greater than the supply, then this cannot be corrected by taking the goods from the warehouse.

As a product, a service has a dual structure:

1. Specific consumer value (useful effect of living labor);

2. Cost (embodied in the service as socially necessary labor).

The service sector itself reproduces the fund of its existence and development. Labor expended in this area is a source of income for participants in the production of services.

The cost of the service depends on a number of factors influencing it:

1. All taxes, fees and duties paid, as well as the terms of credits provided by sellers, are taken into account;

2. Labor costs, including costs of transportation, installation, operation, repair, maintenance, supply of spare parts, personnel training, insurance premiums;

3. Quantity and reliability in the application of original design solutions and modern technology are significantly influenced;

4. Effective customer service has a significant impact, which increases the reputation and prestige of the company or simply facilitates business relationships;

5. An important factor is the personnel of the enterprise, which can enter into relationships with consumers of services.

Housing services are the main element of the entire service system, which has recently developed rapidly. Housing services have common features with all other types of services and at the same time have their own specifics.

These are services related to the functioning of housing as a human habitat. They are permanent in nature, while many services a person receives may be episodic. When talking about the constancy of housing services, we must keep in mind those services that are provided to people to ensure their accommodation, namely water supply, electricity, gasification, and sewerage. These services largely depend on the state of the engineering infrastructure of the house, residential area, and currently the duration of these services is determined by the general situation in the country. Housing services are mass services that are determined by the individual consumer. The range of housing services is diverse, but it is inferior to the range of services related to consumer goods, the number of which is hundreds of thousands. In general, there is a tendency towards an increase in the volume and range of housing services. The number of services may vary depending on the ongoing physical and moral aging of housing. The more wear, the more services.

Since housing and communal services take a commodity form, we must talk about consumer value and cost.

Consumer properties and the mode of provision of material services must comply with established standards:

For heat supply: air temperature in residential premises, subject to the implementation of measures to insulate the premises in accordance with current standards and regulations;

For energy supply: parameters of electrical energy according to the current standard;

For cold water supply: hygienic requirements for the properties and composition of the supplied water, as well as the estimated flow rate at the point of analysis;

For hot water supply: hygienic requirements for composition, properties for the heating temperature of the supplied water, as well as the calculated water consumption at the point of analysis;

By sewerage: wastewater disposal.

The cost of housing and communal services is regulated by methodological guidelines for calculating rental rates and deductions for major repairs of residential premises, included in the rate of payment for the maintenance and repair of housing in municipal and state housing stock. A new structure of payments for the population has been provided. It is established that the tenant must make three payments:

2. For utilities;

3. Payment for renting housing to compensate for the costs of its construction and reconstruction.

Thus, the structure of housing payments by the population should reflect two new components:

1. Rental payment made by the tenant as a separate payment;

2. Compensation for repair costs, included in the tenant’s payment for the maintenance and repair of housing.

1.2 Methodology for assessing the economic situation of a housing and communal services enterprise

A market economy focuses enterprises on meeting the demand and needs of the market, on the requests of specific consumers and organizing the production of only those types of products that will be in demand, provided with effective demand and will bring profit. Market relations are characterized by a constant desire to improve production efficiency; involve decision-making by those who are responsible for the final results of the activities of the enterprise and its divisions; require constant adjustments to short-term and medium-term goals and objectives to implement the long-term goals and mission of the enterprise, depending on the state of the market for a specific period of time.

The main goal of economic analysis is to obtain a real picture of the state of affairs at a housing and communal services enterprise and to develop specific proposals for improving its financial and economic condition. The financial condition is characterized by a system of indicators reflecting the availability, placement, use of financial resources and all production and economic activities of the enterprise. The main form when analyzing financial condition is the balance sheet. Studying the balance sheet of an enterprise makes it possible to assess the dynamics of changes in individual indicators of financial activity, trace the main directions of changes in the structure of the balance sheet, and compare the data obtained during the analysis with similar indicators of other enterprises in the industry.

External financial analysis consists of assessing the financial condition and financial performance of organizations. It is carried out by external users of information about the organization’s activities and is possible only on the basis of data from financial statements. Financial analysis is based on assessments, first of all, of the solvency, liquidity, and market stability of the organization; use of equity capital and borrowed funds; absolute and relative profit indicators. There is no single methodology for financial analysis. Various methods and methods of analysis are used using both absolute and relative indicators. However, the most widely used are financial ratios obtained by comparing various items of financial statements, and first of all, the balance sheet. During the analysis process, the following are assessed:

Profitability;

Solvency of the organization;

Financial stability;

Business activity.

Profitability is a relative indicator of profit, i.e. the amount of profit related to the value of an indicator measuring investments, costs or other similar indicator. In the balance sheet, profit is shown as the amount of retained (net) profit remaining after paying income tax. This indicator is not used in calculating profitability due to the fact that the amount of tax should not distort the size of the main result of the organization’s activities. However, the Income Statement contains several indicators of profit before tax, which are involved in assessing profitability. In the “Profit and Loss Statement”, the indicators are reflected in the value established for the reporting period, and in the balance sheet - in the value as of the reporting date, i.e. simultaneously, therefore, balance sheet indicators are taken into account on average (as the sum of the indicator at the beginning of the period and at the end, divided by 2).

Profitability is assessed using several indicators, among which the following are common.

1. The return on assets ratio is calculated using the formula:

where is the average equity capital.

Shows the amount of profit for each ruble of equity capital. The value of K is assumed to be equal to the total of section 3 of the balance sheet.

3. The return on sales ratio is calculated using the formula:

where C is the cost of production of sold products.

Shows how much profit is generated for each ruble of costs.

Solvency is a characteristic of an organization’s ability to timely pay current debts, which is achieved by correlating means of payment with payment obligations. Means of payment include cash (DS), short-term accounts receivable (DS), short-term financial investments (F k), inventories (Z).

Since individual components of means of payment can be converted into cash at different speeds, they speak of varying degrees of liquidity of assets and, in connection with this, solvency is sometimes called liquidity. Payment obligations are short-term liabilities (Kk) due to be repaid within 12 months, including short-term loans and credits and accounts payable. Payment instruments are reflected in section II, and payment obligations in section IV of the balance sheet.

The following indicators of solvency are used:

Shows the extent to which current debts are covered by quickly liquid assets.

(1.7)

Shows to what extent current debts can be covered by current assets, which are means of payment.

Financial stability characterizes the independence of the organization from a financial point of view, i.e. independence from external sources of financing. The task of financial stability analysis is to assess the structure of liabilities and independence of individual elements of assets.

Ratios for which restrictions have been established, subject to which the organization is considered financially independent, have become widespread. These include the following.

1. Financial independence coefficient, determined by the ratio:

(1.8)

Shows the share of own funds in the total amount of financing sources, i.e. degree of independence from borrowed sources. The normal limit is 0.4 ≤ K1 ≤ 0.7, meaning that the share of own funds in the amount of funding sources should be at least 40%, but not higher than 70%. Such restrictions are quite conditional and follow from the following reasoning: if all creditors of the organization present debts in full for collection, then the organization will be able to repay them by selling 40% of its property formed from its own sources, even if the remaining part of the property turns out to be illiquid.

2. Financial stability coefficient, determined by the ratio:

Shows the amount of the organization's own funds per each ruble of borrowed funds. Standard value of K3 ≥ 0.7, optimal value of K3 = 1.5. this means that for the financial stability of an organization to be sufficient, it is necessary that for every ruble of borrowed funds there should be at least 70 kopecks of own funds, and for financial independence it is necessary that for every ruble of borrowed funds there should be 1.5 rubles of own funds.

4. Capitalization ratio, determined by the ratio:

This indicator indicates what part of current assets is financed from own sources.

Normal limit K5 ≥ 0.5, i.e. it is necessary that current assets are covered by at least 50% of its own sources, otherwise the organization is considered financially unstable.

The business commercial activity of an organization characterizes the effectiveness of its activities, manifested in an increase in sales volume and the speed of turnover of funds. The analysis is based on studying the level and dynamics of turnover indicators. The solvency and financial stability of the organization depend on the speed of turnover of funds, since the faster the funds turn around, the faster real money will be received.

The turnover of funds is determined by the ratio of proceeds from sales (turnover) and the amount of funds. It can be calculated in relation to current assets as a whole, individual parts of current assets, own and borrowed funds. Fund turnover is characterized using two types of indicators:

Turnover rate, indicating the number of turnovers that funds make during a period (the ratio of revenue to funds);

Turnover period, indicating the average period for which funds previously invested in business processes are returned to the organization’s disposal (the ratio of funds to revenue multiplied by the duration of the analyzed period; in calculations of the turnover period, the indicated duration is taken for a year as 360 days, for a quarter as 90 days, per month 30 days).

The following indicators of business activity can be used:

1. The total property turnover ratio is characterized by the use of property and the speed of its turnover for a certain period:

3. The material assets turnover ratio shows the number of material assets turnover:

5. The receivables turnover period indicates the average repayment period of receivables:

8. The accounts payable turnover ratio reflects the degree of commercial credit provided to the organization:

10. The period for repaying debts to suppliers shows the average period for repaying debts to suppliers and contractors:

When analyzing financial results based on financial statements, the following tasks are set:

1. Study of changes in each component of profit for the analyzed period;

2. Study of the structure of relevant profit indicators and its changes compared to the same period;

3. Calculation of relative profit indicators and assessment of their changes;

4. Study of the influence of factors on profit.

1.3 The problem of housing and communal services in Russia in modern conditions

The crisis state of housing and communal services has become in recent years, along with terrorism, one of the current topics on the pages of newspapers, magazines, and in television and radio broadcasts. The technical condition of the industry's fixed assets, which have exceeded depreciation periods many times over, cannot ensure the reliable operation of life support systems. The depreciation of fixed assets, according to experts, exceeds 60 percent. Planned preventative repairs gave way to emergency restoration work. Accounts receivable amount to billions of rubles. One way out is to attract private investment and develop competition in the public utilities sector.

To restore the normal functioning of the housing and communal services enterprise, large amounts of financing are needed. World practice defines the optimal model for financing the utility industry as a reasonable combination of funds from state budgets and funds received by the enterprise for the services provided, that is, through payments from consumers - the population, enterprises and organizations.

The success of the reform largely depends on how small businesses can be involved. And small businesses are still very reluctant to enter the housing and communal services sector. Research has shown that profitability in this area is 2 times lower than the average for the small business sector. To modernize fixed assets, according to various estimates, from 800 billion to one and a half trillion rubles per year is required. The population pays 200-220 billion.

Where can I get the rest of the money? During a round table in the Federation Council, a proposal was made for state subsidies of up to three-quarters of the interest rate if institutions take out loans for housing and communal services repairs. Part of the gold and foreign exchange reserves, which are currently excessive and exceed $50 billion, can be used for the housing and communal services sector. Another interesting proposal was made - the money should be given not by budgets, but by employers who still do not pay extra to the employee. So the current state subsidy should be replaced not with the money of the population, but with the money of the employer.

But there are far more questions than definitive answers. Even such a minor question as to at whose expense metering meters should be installed has not been resolved.

Today it is clear to everyone that without financial support from the state and modernization of the equipment of housing and communal services enterprises, the industry is doomed and even 100 percent payments from the population will not be able to revive it.

An analysis of the current state of the Russian housing and communal services complex indicates that the priorities of its reform today need serious rethinking and refinement from the standpoint of Russia’s strategic development. The poverty threshold, which has long been exceeded in our country, is one of the most important indicators of economic security. The population, which is one of the main consumers of heat and electricity, should not be responsible for ineffective management, paying not only for the services consumed, but also for excess losses. According to the State Construction Committee of Russia, in all federal districts of the country, the average heat loss in engineering heat supply systems is more than 2 times higher than the standard value.

Let us dwell on two problems, without solving which the implementation of housing and communal reform in the interests of the population becomes impossible.

The first is a strategy for the further development of Russia. Carrying out housing and communal services reform is the most important task facing the Russian economy. But this task is lost among others that are no less important. As is known from theory, at the macro level there are three possible approaches to economic management: sectoral, territorial and program-targeted.

The latter approach becomes effective only when economic policy identifies 5-6 priority areas on which it is necessary to concentrate the main resources and solve problems of strategic importance within a certain time frame. We have had an emasculation of the program-targeted approach. Hundreds of federal programs are being adopted, almost all of them do not have an implementation mechanism and usually come down to the development of some kind of regulatory legal acts. As a rule, programs are underfunded from the state budget.

The situation is exactly the same with the housing and communal services reform. It is simply lost among the abundance of multi-level, unrelated normative and legal acts. Therefore, it is necessary to develop a development strategy for Russia for a 20-year period, which would have the status of law. And in order to develop the priorities defined in this law, it would be necessary to adopt federal target programs with justified indicators, with the calculation of commercial, budgetary and national economic efficiency, with guaranteed financial support and a system for monitoring the implementation of programs.

The second problem is the need to apply an integrated approach to reforming the housing and communal services sector, and on this basis there should be an improvement in the quality of public services, reduction of tariffs for the population, creation of new organizational and financial schemes and modern energy-saving technological solutions. The latter include apartment heating and hot water supply using gas equipment with high efficiency, heat supply from gas piston mini-CHPs and a number of others.

The basis of an integrated approach should be the interests of the person - satisfying his need to live in environmentally friendly, relatively inexpensive and energy-efficient housing.

2. Analysis of the financial and economic activities of the Municipal Unitary Enterprise "Housing and Communal Services" of Metlino ZATO Ozersk, Chelyabinsk Region

2.1 General characteristics of the economic activities of the Municipal Unitary Enterprise “Housing and Communal Services”

The housing and communal services enterprise (hereinafter referred to as the “Enterprise”) is a municipal unitary enterprise to which the property belongs by right of economic management and has all the characteristics of a legal entity.

The “enterprise” is created for the purpose of maintaining and servicing improvement facilities, housing stock, external utilities, structures and the social sphere of the village, and providing services to the population.

The “Enterprise” is responsible for fulfilling obligations to the customer, the budget, and the bank: it independently carries out its economic activities based on concluded contracts and real demand within the limits of the activities provided for by the Charter.

Full name of the “Enterprise”: municipal unitary enterprise “Housing and Communal Services”. Abbreviated name of the “Enterprise”: MUP “ZhKKH”. Legal address of the “Enterprise”: 456786 Metlino village, Ozersk, Chelyabinsk region, Mira street, 15

The main activities of the enterprise are:

1. Operation of municipal housing stock and non-residential premises;

3. Operation of external power supply systems with voltage up to 35 kV;

4. Operation of internal power supply systems;

5. Operation of internal heat supply systems;

6. Operation of external water supply and sanitation systems;

7. Operation of steam boilers and economizers;

8. maintenance and repair of gas equipment of the boiler room;

9. Operation of external lighting systems;

10. Operation of storm drainage;

11. Generation of thermal energy in hot water, steam and its supply to consumers;

12. Reception, distribution and transmission of electricity to consumers;

13. Reception and transfer of utility and drinking water to consumers;

14. Collection of sewage from the consumer and its disposal;

15. Supervision over the rational use of energy resources by consumers;

16. Supervising construction and installation work carried out by specialized organizations at village facilities;

17. Extraction of groundwater by artesian wells;

18. Acceptance of the village’s housing stock into operation and occupancy in accordance with current legislation;

19. Monitoring the prevention of unauthorized conversion of residential and non-residential premises, issuing permits for conversion and reconstruction that do not contradict construction and fire safety standards;

21. Ensuring trouble-free, reliable and safe operation of main and auxiliary electrical and thermal mechanical equipment, buildings, structures, power plants, heating, water supply and drainage networks, instrumentation and automation systems;

22. Increasing the technical level of operation of power equipment and rational use of energy resources, materials and spare parts;

23. Carrying out technical supervision during ongoing major repairs of improvement facilities, housing stock, external utilities, structures and the social sphere;

25. Conducting trade and retail activities;

26. Carrying out, by agreement with the city administration, the functions of the customer for major repairs with the right to conclude agreements with contractors;

27. Provision of funeral services;

28. Provision of transport services;

32. Planting trees and shrubs;

33. Construction and repair of lawns;

34. Installation and repair of gardening equipment;

35. Decorating the village center for the holidays;

36. Providing services to the population for maintaining vegetable gardens, orchards, and personal subsidiary plots;

37. Provision of all types of services related to the life of the village.

2.2 Analysis of the economic situation of the Municipal Unitary Enterprise "Housing and Communal Services"

The reasons for the increase or decrease in the property of enterprises are established during the study of changes in the composition of financial resources. The receipt, acquisition, and creation of property of an enterprise can be carried out at the expense of own and borrowed capital, the ratio of which reveals the essence of the financial position. An increase in the share of borrowed capital, on the one hand, indicates an increase in the financial instability of the enterprise and an increase in the degree of its financial risks, and on the other, an active redistribution of income from creditors to the debtor enterprise.

The management of the enterprise must have a clear idea from what sources and resources it will carry out its activities, and in what areas of activity it will invest its capital. Taking care of providing a business with the necessary financial resources is a key point in the activities of any enterprise.

Therefore, analysis of the availability of sources of formation and placement of capital is of great importance.

During the analysis process it is necessary:

1. Study the composition, structure and dynamics of the sources of capital formation for the enterprise;

2. Establish factors for changing their magnitude;

3. Determine the cost of individual sources of capital, its weighted average price and factors of change in the latter;

4. Assess the level of financial risk (ratio of debt and equity capital);

5. Assess the changes that have occurred in the balance sheet liabilities from the point of view of increasing the level of financial stability of the enterprise;

6. Justify the optimal ratio of equity and debt capital.

Rice. 2.1. Composition of the enterprise's own capital

Capital - These are the means that a business entity has at its disposal to carry out its activities in order to make a profit.

The enterprise's capital is formed both from its own (internal) and from borrowed (external) sources.

The main source of financing is equity capital (Fig. 1). It includes authorized capital, accumulated capital (reserve and added capital, retained earnings) and other income (targeted financing, charitable donations, etc.).

Rice. 2.2. Classification of debt capital

Borrowed capital (Figure 2) is loans from banks and financial companies, loans, accounts payable, leasing, commercial paper, etc. It is divided into long-term (more than a year) and short-term (up to a year).

We begin the analysis of the financial condition of the enterprise with an analysis of the balance sheet presented in Table 2.1

Table 2.1 – Balance sheet of the enterprise (at the end of the year)

The largest part of non-current assets is represented by fixed production assets, which reflects the direction of the enterprise to create material conditions for the expansion of core activities.

An increase in the value of current assets by 27% from a financial point of view indicates an increase in the mobility of property.

The increase in inventories by 6.4% is due to an increase in the volume of work.

Increase in cash by 135 thousand rubles. indicates, as a rule, a strengthening of the financial situation, but their amount does not ensure the repayment of all priority payments.

The amount of accounts receivable for 2003-2004. increased by 57% due to an increase in accounts receivable, payments for which are expected within twelve months after the reporting date. This indicates the deteriorating situation of the enterprise.

The property structure is shown in table 2.2

Table 2.2 - Property structure of MUP "ZhKH"

The property is represented by non-current and current assets, adjusted for the amount of long-term receivables.

The largest share in the property structure is occupied by non-current assets, which in 2003-2004. decreased by 1.9% due to the liquidation of unfinished construction.

The main share of non-current assets consists of fixed assets (98% of total property), which decreased by 2% during the period under review.

The share of current assets increased accordingly by 27%, due to an increase in inventories by +6.5%, short-term receivables by +57%, due to an increase in the share of cash by +37% (from 1.5% to 3%) and VAT at +26%. There has also been a change in the structure of the balance sheet. Non-current assets accounted for 90% in 2003, and in 2004 their share decreased to 88%. The share of current assets decreased from 12% to 10%, mainly due to an increase in the share of accounts receivable from 57.5% to 70.8%.

The structure of sources of funds of InfoLink97 CJSC is presented in Table 2.3

Table 2.3 - Structure of sources of funds

Sources of funds are represented by the amount of capital and reserves, as well as borrowed funds.

The largest share is occupied by own funds. All borrowed funds are represented by short-term liabilities, including accounts payable. The share of long-term liabilities is zero.

In sources increased by 0.8% due to an increase in borrowed funds by 11.6% (the increase was due to an increase in accounts payable by 11.7%). At the same time, equity capital decreased by 1.3%, own working capital decreased by 1.1%, and deferred income decreased by 85.7%.

There have also been changes in the structure. The share of borrowed capital increased significantly from 16.7 to 18.5%. The share of other sources changed slightly.

Thus, the property is provided by more than 83% from own funds.

In modern conditions, analysis of the solvency of organizations has become extremely important.

Figure 2.3 shows a block diagram reflecting the relationship between solvency, enterprise liquidity and balance sheet liquidity. Balance sheet liquidity is the basis of the solvency and liquidity of the enterprise. In other words, liquidity is a way to maintain solvency. But at the same time, if an enterprise has a high image and is constantly solvent, then it is easier for it to maintain its liquidity.

Fig.2.3. The relationship between indicators of liquidity and solvency of an enterprise.

Solvency is assessed according to the balance sheet based on the liquidity of working capital. Assessing the liquidity of an enterprise involves comparing assets with the repayment of liabilities, for which the corresponding liquidity ratios are calculated.

1. Absolute liquidity ratio equal to the ratio:

3. Total liquidity ratio (total solvency), equal to the ratio:

5. Financial stability coefficient, determined by the ratio:

7. Capitalization ratio, determined by the ratio:

Table 2.4 - Analysis of solvency and liquidity

The funds have virtually no absolute liquidity. Just 0.5% of liabilities can be repaid immediately.

Current debts are only covered by 13% by quickly liquid assets, and by current assets by 55%.

The share of own funds in the total amount of funding sources is 82% for 2003 and 83% for 2004, i.e. the enterprise is practically independent of borrowed sources. Although the standard value of the coefficient is exceeded.

Sustainable, long-term sources, including our own, financed 93% and 95% of liabilities in 2003 and 2004, respectively.

For every ruble of borrowed funds there are 4.98 and 4.41 rubles of own funds, although the optimal value of K3 = 1.5.

Borrowed funds account for each ruble of the organization's own funds 0.2 and 0.23, respectively, i.e. borrowed funds do not exceed equity.

In 2003, 73% of current assets were financed from own sources, and in 2004 – 52%.

Analysis of balance sheet liquidity consists of comparing funds for assets, grouped by the degree of decreasing liquidity (table), with short-term liabilities for liabilities, which are grouped according to the degree of urgency of their repayment.

The first group (A 1) includes absolutely liquid assets, such as cash and short-term financial investments.

The second group (A 2) includes quickly realizable assets: finished products, shipped goods and accounts receivable. The liquidity of this group of current assets depends on the timeliness of shipment of products, execution of bank documents, speed of payment document flow in banks, demand for products, their competitiveness, solvency of buyers, payment forms, etc.

A much longer period will be required to transform inventories and work in progress into finished goods and then into cash. Therefore, they are classified in the third group of slowly selling assets (A 3).

The fourth group (A 4) is difficult-to-sell assets, which includes fixed assets, intangible assets, long-term financial investments, and construction in progress (Table 2.5).

Table 2.5 - Grouping of current assets by degree of liquidity

Accordingly, the obligations of the enterprise are divided into four groups:

P 1 - the most urgent obligations (accounts payable and bank loans, the repayment terms of which have come),

P 2 – medium-term liabilities (short-term bank loans),

P 3 – long-term bank loans and loans,

P 4 – own (share) capital, which is constantly at the disposal of the enterprise (Table 2.6).

Table 2.6 - Grouping of liabilities by degree of liquidity

The balance is considered absolutely liquid if:

A1>=P1, A2>=P2, A3>=P3, A4<=П4

A1<П1;А2>P2;A3>P3;A4>P4 A1< П1;А2>P2;A3>P3;A4>P4

The balance is considered partially liquid, because liquidity conditions are not fully met.

The enterprise has receivables and payables that need to be analyzed (Table 2.7).

Table 2.7 - Balance of receivables and payables

The balance sheet shows that accounts payable exceed accounts receivable by 1977 rubles. Unjustified accounts receivable are characterized by unpaid and overdue payments for work. Accounts payable are characterized by the enterprise's debt to suppliers and contractors for shipped products. At the same time, accounts receivable increased by 5,151 thousand rubles, and accounts payable increased by 3,174 thousand rubles, which indicates negative aspects in the activities of the enterprise.

The structure of accounts payable is shown in Figure 2.4

Fig.2.3. Structure of accounts payable as of 2004 (rub.)

The main creditors of the municipal unitary enterprise "Housing and Communal Services" are the enterprises presented in Figure 2.4.

Fig.2.4. The main creditors of the Municipal Unitary Enterprise "Housing and Communal Services".

As can be seen from the figure, the main creditor is the Federal State Unitary Enterprise PA "Mayak" in Ozersk. Accounts payable for this enterprise amount to more than 22 million rubles.

The dynamics of accounts receivable are presented in Figure 2.5.

Fig.2.5. Dynamics of accounts receivable for 2003 – 2004 (thousand rubles)

As can be seen from the figure, the debt of enterprises consuming utilities has increased, while the debt of the population has decreased slightly.

The stability of the financial position of an enterprise in a market economy is determined mainly by its business activity. The main criteria for the business activity of the enterprise were calculated as follows:

Table 2.8 - Business activity coefficients of the municipal unitary enterprise "Housing and communal services"

The business activity rates presented in Table 2.8 show an overall decline in business activity. The turnover of indicators of both receivables and payables decreased, but the turnover period of accounts payable (from 620 days to 1017 days) and the period of receivables increased significantly, although to a lesser extent (from 208 days to 507 days). The return on equity decreased from 0.12 to 0.074. In general, we can talk about a negative trend and a deterioration in the financial and economic situation of the enterprise.

Basic data on the results of the activities of the MPU "Housing and Communal Services" enterprise for 2003 are presented in Table 2.9

Table 2.9 - Key performance indicators of the enterprise

As can be seen from the table, the total amount of income increased by 11% due to payments from the population by 13% and payments from enterprises by 9%. Expenditures also rose 13%, with residential services up 31%, but services to businesses down 6%.

The company works according to estimates, since it is municipal, so it is also necessary to analyze the implementation of the cost estimate for the current year and compare it with the previous year.

Table 2.10 - Analysis of cost estimate execution

As can be seen from Table 2.10, according to the 2004 plan, an increase in income was envisaged in general by 4714.8 thousand rubles; in fact, there was an increase of 1429.8 thousand rubles. Although sales revenues according to the plan were included in the amount of 16,174.3 thousand rubles, in fact there was a decrease of 346.3 thousand rubles. But compared to 2003, the increase amounted to 5,709.6 thousand rubles. The volume of other income increased significantly. Compared to 2003 by 1,564 thousand rubles (this income was not included in the plan). The subsidy was reduced by 1129 thousand rubles.

It was planned to increase expenses by 1,861.2 thousand rubles compared to 2003, but in fact they increased by 1,431.8 thousand rubles compared to the plan.

According to the plan, it was planned to reduce costs for the clinic by 303.7 thousand rubles, but in fact there was an increase in costs by 2411.7 thousand rubles. The wage fund increased compared to the plan by 382.5 thousand rubles and exceeded the 2003 level.

Costs for materials amounted to 7,915 thousand rubles, which is 909.8 thousand rubles more than planned (prices and volumes of gas consumption increased), fuel consumption decreased, although it was 1,468.7 thousand rubles higher than planned. Construction materials exceeded the planned level by 98.2 thousand rubles, spare parts increased significantly (by 472.8 thousand rubles).

The depreciation of fixed assets has increased both compared to 2003 and compared to the plan.

The volume of cold drinking water consumption decreased, and prices remained at the 2003 level, electricity consumption also decreased, but the price increased compared to 2003, although less than planned. Transportation costs increased, and third-party services increased by 358.9 thousand rubles, taxes increased by 166.4 thousand rubles.

As a result, the financial result was a budget deficit (-2 thousand rubles).

Since there was a decrease in sales income, let us analyze the implementation of the plan for the sale of services for 2004.

Table 2.11 - Implementation of the implementation plan by type of service for 2004

As can be seen from the table, income from the sale of boiler house services decreased by 264 thousand rubles, especially for heat by 324.5 thousand rubles. But compared to 2003, there was an increase in income by 3016.6 thousand rubles.

For the energy sector, there was a decrease in income by 510.1 thousand rubles (but compared to 2003, income increased by 583.2 thousand rubles). For housing and communal services, income decreased by 98.2 thousand rubles, with an increase of 1023.6 thousand rubles compared to 2003. Income from the garage decreased by 31.2 thousand rubles, and from the bathhouse by 12.4 thousand rubles.

The increase occurred only in other income by 415.7 thousand rubles.

2.3 Analysis of financing of municipal unitary enterprise "Housing and communal services"

Traditionally, financing for the operation of housing and communal services comes from two sources: consumer payments and budget subsidies. Consumer payments, in turn, are divided into two groups: payments from the population and other users of the housing stock. Due to low tariffs and the availability of numerous benefits for the population and a number of social organizations, the budget provides for subsidies allocated to the housing sector to cover shortfalls in income. In addition, it is necessary to take into account the possibility of attracting additional funds by management bodies, consumers and organizations of the housing sector of financial, credit, stock, investment and other resources.

Consumers pay for services and work provided by housing and repair organizations. But the main consumer, the population, pays at reduced rates that do not cover the real costs of producers. In addition, a significant part of the population has benefits for paying for housing and communal services, which significantly reduce the actual receipt of funds from the population.

Budgetary subsidies for the maintenance of housing and communal services are provided for in the budgets of all levels of government, but their allocation to the housing sector is made directly at the local level. The subsidy is carried out in the form of transfers sent to the housing and communal services sector to compensate for lost income due to low tariffs established for the population, as well as to cover existing benefits.

The amount of subsidies from the federal budget is determined on the basis of approved federal standards for covering losses in the housing and communal services sector.

Let's analyze two components of financing for the municipal unitary enterprise "Housing and Communal Services".

First, let's analyze the payment for services by the population. The table presents data on the calculation of allocations for the maintenance of housing stock.

Table 2.12 - Calculation of allocations for the maintenance of the housing stock of the Municipal Unitary Enterprise "Housing and Communal Services"

As can be seen from the table, almost all indicators increased in 2004 compared to 2003, while collection fell by 26%. The amount of payments by the population for services increased by 30%, losses increased by 30% and subsidies increased by 85%.

In 2004, accrued rent increased by 82%, but paid rent increased by only 34%.

Table 2.13 - Cogeneration of municipal housing stock

As can be seen from the table, heating costs increased by 6% compared to 2003, payments by the population increased significantly by 78%, and subsidies decreased by 37%. Expenses for paying for hazardous chemicals increased by 35%, payments by the population increased by 213%, and subsidies decreased by 42%. This indicates that the population’s burden of paying for housing and communal services has increased.

According to the project for 2005, the costs of paying for heat and cold water will also not be fully covered by payments from the population and the budget will allocate 3,023 and 534 thousand rubles, which is 33.5% of the total costs.

The dynamics of payment by the population for services can be traced in Figure 2.6, the data of which clearly reflects that in 2003 the population paid 37% for heat, and 30% for cold water, and in 2004-2005 the share of payment increased to 70% and still does not cover the losses of the enterprise . The service remains subsidized.

Rice. 2.6. Dynamics of payment by the population for heating and chemical waste services (%)

We will consider the subsidy for water supply and sewerage in the following table.

Table 2.14 - Water supply and sanitation of municipal housing stock

The table data shows that costs for water supply and sewerage increased by 2.5%, payments to the population increased by 125%, and subsidies decreased by 43% in 2004 compared to 2003.

Municipal Unitary Enterprise "Housing and Communal Services" receives subsidized support from the budget. We will analyze subsidized support and identify the main trends.

Fig2.7. Dynamics of payments by the population for water supply and sanitation services.

The dynamics of payment by the population for water supply and sanitation services was presented in Figure 2.7.

The figure shows that in 2003 the population paid for these services in the amount of 26%, and in 2004 the share of payment increased to 57% and will slightly decrease according to the 2005 project to 51%. But still the service remains subsidized.

The second component of financing is subsidized support.

The use of the budget funding limit is presented in Table 2.15.

Table 2.15 - Budget funding limit for 2004 (rub.)

Table 2.15 shows that subsidized funding covers the difference in tariffs in the amount of 9,445 thousand rubles. The following items are also financed: heat was financed for 5.252 thousand rubles, cold drinking water and water supply for 1080 thousand rubles, maintenance of housing for 3113 thousand rubles, maintenance of landscaping for 2593 thousand rubles, maintenance of a clinic for 1871 thousand rubles and 169 thousand rubles. The financing structure can be seen in Figure 2.8

Fig.2 8. Financing limit structure

A large share of financing falls on heat, which takes up 37%, then in second place is the maintenance of the housing stock - 22.1%, and in third place is the maintenance of amenities - 18.4%.

2.4 The influence of regional tariff and pricing policy on the economic situation of the municipal unitary enterprise “Housing and Communal Services”.

The economic activities of enterprises producing services and these services themselves are characterized by the following features:

1 Indispensability.

Consumers cannot replace, refuse or significantly reduce the consumption of services if their tariffs increase. Currently, the vast majority of producers of basic housing and communal services occupy a dominant position in the product (service) market, giving them the opportunity to exert a decisive influence on the level of tariffs. The dominant position of these economic entities is characterized by a share exceeding 35 percent in the market for a product (service) that has no substitute. In accordance with the Decree of the Government of the Russian Federation of February 19, 1996 No. 154, many enterprises and organizations of the housing and communal services are included in the register of economic entities that have a 35 percent share of the market for a certain product, which makes them local monopolists.

2. Continuity and reliability

Limiting the availability of services when tariffs change turns tariffs into an instrument of social discrimination, which contradicts the social orientation of the state’s economic policy declared by the Constitution.

Taking into account the above, it should be recognized that today there is no condition for free pricing for housing and communal services. Therefore, the cost of services is determined by the sum of the costs (expenses) of their production and a certain amount of profit.

The cost basis for pricing housing and communal services should be considered as an objective feature inherent in this area.

At the same time, it is obvious that the use of the cost method guarantees the manufacturer compensation for all costs incurred, regardless of their effectiveness, which leads to the absence of incentives to reduce the cost of production. Price, deprived of the function of regulation, becomes an instrument of struggle between the interests of producers and consumers of services. This leads to the need to create mechanisms by which these interests can be balanced in order to counter both unreasonable increases in costs and infringement of the interests of resource and energy producers and operating organizations.

The arbiters in the struggle of these interests are the state (its authorized bodies, including the Federal Energy Commission), the authorities of the constituent entities of the Russian Federation (regional energy commissions) and local governments (price regulation bodies).

In order to implement a unified state policy in the field of pricing in the Chelyabinsk region, the State Committee “Unified Tariff Authority of the Chelyabinsk Region” (hereinafter referred to as the UTO) was created. The activities of the ETO are regulated by Decree of the Governor of the Chelyabinsk Region dated May 6, 2003 No. 186.

For the population living in the village of Metlino, tariffs for housing and communal services are approved by a resolution of the head of the city of Ozersk in accordance with Article 15 of the Law of the Russian Federation “On the Fundamentals of Federal Housing Policy”, Resolutions of the Government of the Russian Federation dated February 17, 2004 No. 89 “On approval of the principles of pricing in sphere of housing and communal services”, dated July 30, 2004 No. 392 “On the procedure and conditions for citizens to pay for housing and utilities, dated August 26, 2004 No. 441 “On federal standards for paying for housing and utilities and the procedure for reimbursement of expenses for major housing repairs in 2005”, Resolution of the Ozersk Council of Deputies dated November 24, 2004 No. 135 “On assigning the functions of a regulatory body to the city administration”, Resolution of the state committee “Unified Tariff Authority of the Chelyabinsk Region” dated December 28, 2004 No. 17/81 “On the coordination of prices for housing public services provided to residents of the ZATO city of Ozersk.”

Those who are accustomed to strictly control the contents of the family wallet usually wait for January with caution. New year - new tariffs. Regulation of tariffs for electricity, gas, heat, water is determined by the subject of the federation (Unified Tariff Authority of the Chelyabinsk Region), but a number of tariffs are under the jurisdiction of local governments. They are reviewed annually, since inflation processes, rising energy costs, and the need to index the wages of people working in this area require adjustments to the tariffs. On the other hand, the reform of the country's housing and communal services involves a gradual transition to 100 percent payment for these services by the population. Pay attention, looking at the table, what share of the cost of each service residents have paid so far and to what extent this figure will increase.

Table 2.16 - Share of cost of services

And now some brief explanations to table 2.16.

The first position is housing maintenance. The overall increase in the cost of the service will be 50% (from 4.06 rubles per m2 per 1 person to 6.09 rubles per m2 per 1 person). The share paid by the population will increase by 20% and the population will pay 100%.

The second position is water supply in houses with complete amenities. The overall cost increase will be 22% (from 4.53 m3 day/person to 5.53 m3 day/person). The economically justified tariff will increase by 17%. The population will pay 65.1% instead of 65.1%.

The third position is sewerage. The total cost increase will be 55%, the economically justified tariff will increase by 9%. The share paid by the population will be 100% (increase from 70.7%).

The fourth position is heating. The total increase in cost will be 25%, the economically justified tariff - 21% The share paid by the population will increase by 2% and amount to 60%.

The fifth position is power supply. The overall cost increase will be 40% (from 0.57 person/month to 0.8 person/month). The population already pays 100% in 2004.

The sixth position is gas supply. The total cost increase will be 63%. The population already pays 100% in 2004.

The seventh position is garbage removal. The total cost increase will be 8%. The population already pays 100% in 2004.

Government Decree No. 887 of August 2, 1999 “On improving the system of payment for housing and utilities and measures for social protection of the population” (clause 8) states: “The decision to revise the rates and tariffs for housing and communal services must be preceded by an ongoing mandatory examination of the economic feasibility of tariffs for goods, works and services taken into account when paying for the relevant services.”

In other words, no one can change the housing and communal services tariff unless an examination has been carried out.

The tariff approval process typically goes like this:

1. A housing and communal services company comes up with an initiative to change tariffs due to a significant change in costs. The enterprise's economists draw up a justification document confirming the increase in costs.

2. The document is submitted for consideration to the city administration, which decides on the need to make changes. But to confirm the correctness of the calculation, an examination must be carried out. In this regard, an agreement is concluded with an expert organization.

3. The expert organization checks and makes a conclusion about the correctness of the calculation. A conclusion is drawn up and submitted to the city administration and the management of the enterprise.

4. The city administration draws up a conclusion on tariffs, confirmed by an expert opinion, which is considered at the conciliation commission and at a meeting of the city or regional Duma.

5. The Duma decides to adopt new tariffs, after which the tariffs are put into effect.

As is known, the tariff for housing and communal services is determined as the cost increased by the established level of profitability. The cost price is determined on the basis of accounting data. The conclusions of the examination come down to both the actual cost and the identification of internal reserves of enterprises or the determination of lost income to maximize the financial stability of the enterprise and minimize the amount of budget financing.

What makes goods accessible is their price, or more precisely the price-income ratio, which every buyer of a particular product in a competitive market seeks to optimize for himself. The presence of goods that are similar in their consumer properties contributes to the formation of a wide range of prices and the independent formation of a consumer basket by each buyer. Therefore, the price of a competitive product ultimately turns out to be the result of an individual assessment by the consumer. The price becomes individual in the sense that the consumer forms his own price scale based on the desire to optimize his budget and his needs. The consumer of the utility market is deprived of all this.

In the public utility sector, legislators decided that since the utility of services is the same for all people, their price should be the same for all consumers.

3. Optimization of the activities of housing and communal services enterprises

3.1 Prospects for the development of housing and communal services in Russia

One of the main objectives of housing and communal services reform is to create a competitive environment in the housing sector. To do this, it is necessary to separate functions and form contractual relations between homeowners, management companies and contractors.

The local government body, as the owner of the housing stock, must ensure:

Compliance with regulatory and technical requirements for the maintenance and use of housing and communal infrastructure;

Providing the necessary level of financing for the maintenance of real estate owned by him;

Conclusion of social tenancy agreements, hiring or rental of residential and non-residential premises in the housing stock owned by him;

Concluding an agreement with an organization selected on a competitive basis or created for the management of the municipal housing stock, as well as the provision of services for organizing accounting and monitoring the consumption of energy resources;

Ensuring systematic monitoring of the implementation of contracts on the implementation of necessary work to ensure the safety of the housing stock, compliance with the volume and quality of housing and communal services provided.

The management company must ensure:

Maintaining in proper condition and modernizing, based on modern technologies and materials, the property accepted from the owner for management in accordance with the requirements of the owner and state quality standards for the provided housing and communal services;

Selecting a contractor to perform work and supply resources;

Concluding contracts with contractors to perform work and provide resources of the required volume, quality and cost;

Implementation of a system of control over the implementation of contracts; organizing the collection of payments for housing and utility services.

Currently, it is expected that all contract work for the maintenance of municipal housing stock in regional centers and cities with a population of more than 200 thousand people will be carried out on a competitive basis.

The introduction of principles of housing management based on the development of competition and the provision of housing and communal services creates the prerequisites for the privatization of municipal housing enterprises. The first stage should be corporatization. Most of the municipal enterprises performing work on managing the municipal housing stock are expected to be corporatized during the implementation period of the program.

Property reform in the housing sector will lead to the development of competition in two directions:

Competition in the field of real estate management for obtaining an order from the owner to manage the housing stock;

Competition between contractors to receive an order for the provision of housing and communal services from the management company.

The impetus for the development of competition in these areas should be the formation of a diversity of homeowners' associations. The creation of homeowners' associations within the boundaries of a single real estate complex (condominium), which includes a land plot and a residential building located on it, can be one of the effective ways to protect the rights of homeowners and organize the management of an apartment building with different owners of individual premises.

State support for the modernization of the housing and communal services complex based on modern technologies and materials is carried out in two directions.

1. Urgent attraction of budgetary resources and resources of international credit organizations under guarantees of the Russian Federation, constituent entities of the Russian Federation and local governments to finance the highest priority and effective investment projects in the housing and communal services complex. It is expected that these projects will be co-financed by enterprises;

2. Creation of financial mechanisms to minimize the risks of attracting private capital through debt financing and direct investment in the housing and communal services complex, creation of a system for refinancing loans by attracting funds from secondary investors and other mechanisms under state and municipal guarantees.

What are the options for attracting investment in housing and communal services?

1. A service contract is the most common option for attracting the private sector to the housing and communal services sector. The mechanism for attracting investment is that local authorities attract a private organization to perform one or more specific works. Such contracts are concluded for short periods depending on the volume of work, usually no more than 1-2 years.

The peculiarity of service contracts is that they usually have a small scale of action and the contractor requires small capital investments. They do not apply to upgrading or replacing equipment.

2. A lease-out contract is an agreement in which a private company leases equipment from a government-owned enterprise. In this case, the company is responsible for the administration, operation and maintenance of the equipment. The enterprise remains state-owned, performing the functions of capital repairs, debt service and tariff changes.

3. Management contract - an agreement for the right to manage an enterprise. The conditions for the competition are very strict. In this case, the city remains the owner. The contract term is from 5 years. A variation of this agreement is a trust management agreement, when the company that wins the competition not only operates and maintains the enterprise, but also finances its restoration, modernization of equipment and replacement of obsolete equipment.

4. Concession is an agreement under which the owner of a utility transfers it to a private person or a state company for management, maintenance and operation. The concessionaire ensures the functioning of the enterprise at his own risk. The term of such contracts is from 15 to 20 years.

5. A “BOOT” type contract is a form of agreement with a private company that receives a loan from a bank or uses its own funds to design, build and operate an enterprise for a period of time that allows it to return the invested funds and the percentage of profit specified in the agreement, and then transfers the enterprise to the city .

3.2 Proposals to improve the economic situation of the Municipal Unitary Enterprise "Housing and Communal Services".

1. Enterprise energy

Activities in the energy department:

Rational distribution of electricity between consumers, increased control over the use of electricity by consumers

Reducing interruptions in the supply of electricity to consumers in emergency situations through the use of new materials (heat-shrinkable couplings)

Installation of metering devices at the boundaries of electricity supply.

Boiler room activities:

Reducing the cost of production of GCL due to the correct use of production products, partial changes in the processes of chemical water treatment and laboratory analysis and replacement of laboratory analysis from manual to an electronic-automatic system.

Reducing heat loss by replacing old pipelines with new ones, updating thermal insulation on heating networks, as well as by restoring house thermal insulation and thermal circuits inside.

Continuation of comprehensive adjustment of heating networks, heating units and reconstruction of heat supply schemes for consumers.

Garage activities:

Continuing to minimize the enterprise's transport (replacing the vehicle fleet through the sale of old equipment with new, more economical and mobile ones. For example, replacing a dump truck based on the ZIL 130 with small mechanization such as T-16, T-25 tractors).

Activities for the heat and water drainage section:

Installing a water meter on the main pipeline will lead to actual actual indicators of water consumption and will provide savings, according to our calculations, of 120-150 thousand cubic meters per year (560 thousand rubles)

Use of advanced technologies

Replacement of sulfa coal with newer cations with a 2-fold increased service life (planned)

Purchase of a “Multiplaz-2500” plasma welding installation to replace electric and gas welding machines (planned).

Use of contact digital thermometers for operational measurement of air and coolant temperatures.

Purchase of a compact electrohydropulse unit ZEVS-241 for cleaning pipes from scale and deposits with a diameter of up to 150 mm.

Purchase of a device for spot cleaning of batteries “Typhoon”

Purchasing a device for automatically measuring the alkalinity level of water.

2. Increasing the efficiency of use of municipal property

Transfer the traffic police checkpoint free of charge into federal ownership, in accordance with Resolution No. 1957 of June 27, 2003

Transfer the building of the clinic in the village of Metlino to the balance of TsMSCH -71

In order to save material resources (building materials) for the maintenance and ongoing repairs of the eastern village, raise the problem of housing breakdown to the Head of Ozersk.

Reflection of production indicators in the financial and economic activities of the enterprise.

Due to partial comprehensive adjustment and reconstruction of consumers' heating units, as well as strengthening control over compliance with the heat supply schedule of third-party enterprises, the installation of a gas meter in 2003 significantly reduced the level of gas consumption. The past two months since the beginning of the heating season - October, November - may already be indicative. Previously, before the above work was carried out, specifically in 2002, during the same period, gas consumption was 190-200 n.m.m3, and in October 2003 168 n.m.m3, November 165 n.m.m3 with the established norm of 168 n.m. .m.m3.

3. Measures to prevent bankruptcy of the enterprise.

1.Working with debtor enterprises:

Over the past period, the case for debt repayment with KIO Invest has been won, the Reurs case is being considered, a package of documents has been prepared for the Ozerskoe MSHP.

A lot of work is being done with the population; at this stage, rent collection is on average 92.9%.

There has been a noticeable increase in payments to the main creditor of FSUE PA Mayak. Compared to 2001, it amounted to 27% of the amount presented, in 2002 - 37%, for 9 months of the current year - 62%. It is worth noting that there is no debt on other payments (natural gas, its transportation, CS and P services, and other services). Nevertheless, the enterprise remains a problem - energy imbalance, which is reduced with the installation of metering devices.

In this direction, the final step remains to install a metering device on the main water supply from South Asia. The measures taken by the enterprise over the last 1.5 years should have been put into effect over the last 5-6 years, so at this stage the enterprise is at a low economic level.

Table 3.1 - Assessment of the effectiveness of the proposed recommendations for the municipal unitary enterprise "Housing and Communal Services".

This table 3.1 contains a calculation of the necessary costs and the expected effect of measures that will improve the activities of the enterprise. In addition, it is necessary to introduce a new financing system, which involves the following transformations:

1. Gradual transition to economically justified tariffs for the use of housing and communal services;

2. Reduction of budget subsidies to the housing sector as consumer payments increase and the population’s ability to fully pay for services expands;

3. Active implementation of measures to save energy and resources, reduce the cost of services;

4. Expanding the opportunities of the housing sector to receive additional financial resources by entering the financial, credit and stock markets

Conclusion

Today it is difficult to find an industry that would cause as much controversy and judgment as housing and communal services. There are a lot of blind spots in its development.

Many problems that are characteristic of the industry as a whole are also characteristic of an individual housing and communal services enterprise.

Some problems were considered in the presented thesis.

The first chapter examined the main theoretical issues relating to the services provided by housing and communal services enterprises. Basic definitions are given and the structure and features of the reproduction of these services are considered.

For the normal functioning of an enterprise, it is necessary to conduct an economic analysis, which provides complete comprehensive information to managers about the current situation and makes it possible to predict future directions of activity and develop specific proposals for improving its financial and economic condition.

The work examined the issue regarding the methodology for conducting financial and economic analysis. During the analysis process, the following indicators were proposed for calculation:

Profitability;

Solvency of the organization;

Financial stability;

Business activity.

The crisis state of housing and communal services has become in recent years, along with terrorism, one of the current topics. An analysis of the current state of the Russian housing and communal services complex indicates that the priorities of its reform today need serious rethinking and refinement from the standpoint of Russia’s strategic development. Therefore, the thesis raised questions regarding the problems of this sector of the economy and showed how the situation as a whole is reflected in a particular enterprise.

The second chapter of the thesis was devoted to an analysis of the activities of the Municipal Unitary Enterprise "Housing and Communal Services".

The characteristics of the housing and communal services enterprise, which is a municipal unitary enterprise that has all the characteristics of a legal entity, are given.

The analysis of the financial condition consisted of analyzing the balance sheet, calculating the main financial indicators and the main results of the activities of MPU "Housing and Communal Services" No.

Analysis of the balance sheet showed that the company has a significant share of fixed assets, a small share of working capital with large short-term receivables and an increase in borrowed capital in the absence of long-term liabilities.

An analysis of solvency and liquidity showed that the company does not have absolute liquidity, but the company is practically independent of borrowed sources. Sustainable, long-term sources, including our own, financed 95% of obligations in 2004.

Accounts payable also increased. The main creditor is the Federal State Unitary Enterprise PA "Mayak" in Ozersk.

The stability of the financial position of an enterprise in a market economy is determined mainly by its business activity. As calculations showed, there was a general decline in business activity.

As for the economic activity of the enterprise, the main indicators of the enterprise's performance and implementation of the estimate were analyzed. The analysis showed that the total amount of income increased by 11% (due to payments from the population by 13% and payments from enterprises by 9%.) Expenses also increased by 13% due to services to the population by 31%, but the volume of services provided to enterprises decreased by 6 %.

The analysis also touched on subsidized support for the enterprise. It was revealed that the share of expenses paid by the population is increasing, but this did not affect the reduction of expenses and the amount of subsidies is also increasing. The main articles of subsidized support for the enterprise were considered.

An analysis of the impact of regional tariff policy showed that a transition is being made to 100% payment for services by the population, which has led to a decrease in payment collection.

In general, the work showed a number of problems that the enterprise will have to solve in the near future in the light of new legislation and housing and communal reform.

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Annex 1

Balance sheet for 2004 (thousand rubles)

Continuation of Appendix 1

Appendix 2

Profit and loss statement as of 01/01/05 (thousand rubles)