Introduction

Satisfaction of the population with housing conditions and the quality of public services are an important incentive to increase the productive forces of society, therefore, the tasks of successfully implementing 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 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 sector is due to the social significance of the products being created, which gives a special character to the relationship of economic entities in this sector with consumers and municipal governments, 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 of housing stock management with a market-oriented one aimed at demonopolizing housing management and maintenance processes. 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 of paying for housing for the population, improving 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 the territories. To date, the regulatory framework has not been sufficiently 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 makes it impossible to create full-fledged institutional conditions for reforming the housing sector in 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.

The thesis is devoted to the study of the problem of housing and communal services, the 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 "ZHKH" in the village of Metlino ZATO Ozersk, Chelyabinsk region.

The purpose of the thesis is to analyze the financial and economic activities of MUP "ZHKH".

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

1. Make a literary review on the problems of the housing and communal sector of the economy;

2. Collect the necessary analytical data on the enterprise;

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

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

5. To identify the causes of the main problems in the activities of MUP "ZHKH";

6. Develop the main measures to optimize the activities of the enterprise.

The thesis will consider such issues as the essence of housing and communal services, the problem of housing and communal services in Russia in modern conditions, the methodology for assessing the economic situation of an enterprise, analysis of the economic situation of an enterprise, the impact 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 products of the activities of the housing and communal services sectors are services. Services must be reproduced as the process of their consumption takes place. 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. Hidl, has become widespread.

A service is a change in the state of a person or product belonging to an economic unit, resulting from 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 a service: a service is a type of entrepreneurial activity carried out in order to satisfy a variety of non-production and production needs.

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

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

As a good, a service has a dual structure:

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

2. Cost (embodiment in the service of socially necessary labor).

The service sector itself reproduces the fund of its existence and development. The 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 that affect it:

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

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

3. Significantly affect the quantity and reliability in the application of original design solutions and modern technology;

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

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

Housing services are the main element of the whole 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 place of human habitation. They are ongoing, while many of the services a person receives can be episodic. Speaking about the permanence of housing services, one must keep in mind those services that are provided to people to ensure their living, namely water supply, electricity, gasification, sewerage. These services largely depend on the state of the engineering infrastructure of the house, residential area, and at present, the duration of these services is also determined by the general situation in the country. Housing services are mass services, which are determined by the very personality of the consumer. The range of housing services is diverse, but it is inferior to the range of services related to consumer goods, which number hundreds of thousands. In general, there is a tendency to increase 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 value.

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

For heat supply: air temperature in residential premises, subject to the implementation of measures for the insulation of premises in accordance with applicable norms and regulations;

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 of childbirth 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 estimated water flow at the point of analysis;

Sewerage: sewage disposal.

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

2. For utilities;

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

Thus, two new components should be reflected in the structure of housing payment by the population:

1. Rental fee paid by the employer as a separate payment;

2. Compensation for the cost of repairs, 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

The market economy focuses enterprises on meeting the demand and needs of the market, on the needs of specific consumers and organizing the production of only those types of products that will be in demand, provided with solvent demand and 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 enterprise and its divisions; require constant adjustments of short-term and medium-term goals and objectives for the implementation of long-term goals and the 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 the housing and communal services enterprise and 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 in the analysis of the financial condition is the balance sheet. The study of the balance sheet of an enterprise makes it possible to assess the dynamics of changes in individual indicators of financial activity, to trace the main directions of changes in the structure of the balance sheet, to compare the data obtained during the analysis with similar indicators of other enterprises in the industry.

External financial analysis consists in assessing the financial condition and financial performance of organizations. It is carried out by external users of information about the activities of the organization and is possible only on the basis of financial statements. Financial analysis is based on estimates, first of all, of solvency, liquidity, market stability of the organization; use of own capital and borrowed funds; absolute and relative indicators of profit. There is no single method of financial analysis. Various methods and methods of analysis are used with the use of 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, the following are evaluated:

Profitability;

The 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 the 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. In calculating the profitability, this indicator is not used due to the fact that the amount of the tax should not distort the size of the main result of the organization's activities. However, the "Profit and Loss Statement" contains several indicators of profit before tax, which are involved in the assessment of profitability. In the Profit and Loss Statement, the indicators are reflected in the amount prevailing for the reporting period, and in the balance sheet - in the amount as of the reporting date, i.e. at the same time, therefore, balance 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 by the formula:

where is the average value of equity capital.

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

3. Sales profitability ratio is calculated by the formula:

where C is the cost of producing sold products.

Shows how much profit falls on each ruble of costs.

Solvency is a characteristic of the organization's ability to pay current debts in a timely manner, which is achieved by matching means of payment with payment obligations. The means of payment include cash (DS), short-term receivables (DZ), short-term financial investments (F k), stocks (Z).

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

The following are used as indicators of solvency:

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

(1.7)

Shows the extent to which 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 analyzing financial stability is to assess the structure of liabilities, independence for individual elements of assets.

Coefficients for which restrictions are established, under which the organization is considered financially independent, have become widespread. These include the following.

1. The coefficient of financial independence, determined by the ratio:

(1.8)

Shows the share of own funds in the total amount of funding sources, i.e. degree of independence from borrowed sources. The normal limit is 0.4 ≤ K1 ≤ 0.7, which means that the share of own funds in the sum of funding sources should be at least 40%, but not more than 70%. Such restrictions are rather conditional and follow from the following reasoning: if all creditors of the organization present debts for collection in full, 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. The coefficient of financial stability, determined by the ratio:

Shows the value of the organization's own funds attributable to each ruble of borrowed funds. The normative value of K3 ≥ 0.7, the optimal value of K3=1.5. this means that for the sufficiency of the financial stability of the organization, it is necessary that for each ruble of borrowed funds there are at least 70 kopecks of own funds, and for financial independence it is necessary that for each ruble of borrowed funds there are 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.

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

The business commercial activity of the organization characterizes the effectiveness of its activities, which is manifested in an increase in sales volume, the speed of turnover of funds. The analysis is based on the study of the level and dynamics of turnover indicators. The solvency and financial stability of the organization depend on the speed of the turnover of funds, since the faster the funds turn around, the faster the 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, separate parts of current assets, own, borrowed funds. The turnover of funds is characterized by two types of indicators:

The rate of turnover, indicating the number of revolutions that the funds make during the period (the ratio of revenue to funds);

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

The following can be used as indicators of business activity:

1. The coefficient of the general turnover of property is characterized by the use of property, the speed of its turnover for a certain period:

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

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

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

10. The period of repayment of debts to suppliers shows the average period of repayment of 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. Studying the structure of the relevant profit indicators and its changes compared to the same period;

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

4. Research of 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 hot topics on the pages of newspapers, magazines, television and radio broadcasts. The technical condition of the industry's fixed assets, which have repeatedly exceeded the depreciation periods, cannot ensure the reliable operation of life support systems. The depreciation of fixed assets, according to experts, exceeds the 60 percent limit. Scheduled preventive maintenance has given way to emergency recovery work. Accounts receivable amount to billions of rubles. One way out is to attract private investment and develop competition in the public utilities sector.

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

The success of the reform largely depends on how small businesses can be involved. And small enterprises are still very reluctant to enter the housing and communal services sector. Studies have shown that profitability in this area is 2 times lower than the average for the small business sector. The modernization of fixed assets requires, according to various estimates, from 800 billion to 1.5 trillion rubles a year. The population pays 200-220 billion.

Where to get the rest of the money? During the round table in the Federation Council, a proposal was made for state subsidies up to three-quarters of the interest rate, if the loan is taken by institutions for the repair of housing and communal services. Part of the gold and foreign exchange reserves, which is currently excessive and exceeds $50 billion, can be used for housing and communal services. 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 by the population's money, but by the employer's money.

But there are far more questions than definitive answers. Even such a small question about at whose expense accounting 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, 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 complex indicates that the priorities of its reform need serious rethinking and refinement today 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 inefficient management, paying not only for consumed services, but also for excess losses. According to the Gosstroy of Russia, in all federal districts of the country, the average value of heat losses in engineering heat supply systems is more than 2 times higher than the norm.

Let us dwell on two problems, without the solution of 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 the reform of housing and communal services is the most important task facing the Russian economy. But this task is lost among others, no less important. As is known from the theory, at the macro level, there are three approaches to managing the economy: sectoral, territorial, and program-targeted.

The latter approach becomes effective only when 5-6 priority areas are identified in economic policy, on which it is necessary to concentrate the main resources and solve tasks of strategic importance within a certain time frame. We have experienced an emasculation of the program-target 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 reform of housing and communal services. It is simply lost among the abundance of multi-level, unrelated regulatory legal acts. Therefore, it is necessary to develop a development strategy for Russia for a 20-year period, which would have the status of a law. And already in the development of the priorities defined in this law, it would be necessary to adopt federal target programs with reasonable 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, and on this basis the improvement of the quality of public services, the reduction of tariffs for the population, the creation of new organizational and financial schemes and modern energy-saving technological solutions should be based. The latter include apartment heating and hot water supply with gas equipment with high efficiency, heat supply from gas-piston mini-CHPs and a number of others.

An integrated approach should be based on the interests of the person - meeting his need to live in environmentally friendly, relatively inexpensive and energy-efficient housing.

2. Analysis of the financial and economic activities of MUP "ZhKH" p. Metlino ZATO Ozersk, Chelyabinsk region

2.1 General characteristics of the economic activity of MUP "ZhKH"

The housing and communal services enterprise (hereinafter referred to as the "Enterprise") is a municipal unitary enterprise to which property belongs on the basis of economic management, has all the features of a legal entity.

"Enterprise" is created for the purpose of maintaining and servicing landscaping facilities, housing stock, external engineering communications, facilities and the social sphere of the village, providing services to the population.

"Enterprise" is responsible for the fulfillment of obligations to the customer, the budget, the bank: it independently carries out its economic activities, based on the concluded agreements 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 "ZHKH". Legal address of the "Enterprise": 456786, Metlino settlement, 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 heating 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 outdoor lighting systems;

10. Operation of storm sewers;

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, transfer of economic - drinking water to consumers;

14. Collection of sewage from the consumer and their removal;

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

16. Conducting supervision over the construction and installation work performed by specialized organizations at the facilities of the village;

17. Extraction of groundwater by artesian wells;

18. Acceptance for operation of the housing stock of the village and settlement in accordance with the current legislation;

19. Exercising control over the prevention of unauthorized conversion of residential and non-residential premises, issuing permits for the production of conversion and reconstruction that do not contradict building and fire safety standards;

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

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

23. Implementation of technical supervision during the current overhaul of improvement facilities, housing stock, external engineering communications, structures and the social sphere;

25. Conducting trade and retail activities;

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

27. Provision of ritual services;

28. Provision of transport services;

32. Planting trees and shrubs;

33. Installation and repair of lawns;

34. Installation and repair of gardening and park equipment;

35. Decoration of the center of the village for the holidays;

36. Provision of services to the population for the maintenance of vegetable gardens, orchards, 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 MUP "ZhKH"

The reasons for the increase or decrease in the property of enterprises are established in the course of studying changes in the composition of financial resources. Receipt, acquisition, creation of property of the enterprise can be carried out at the expense of own and borrowed capital, the ratio of which reveals the essence of the financial situation. The 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 hand, an active redistribution of income from creditors to the enterprise - the debtor.

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

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

During the analysis it is necessary:

1. To study the composition, structure and dynamics of the sources of formation of the capital of the enterprise;

2. To establish the factors of change in their value;

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 (the ratio of debt and equity capital);

5. Assess the changes that have occurred in the liabilities side of the balance sheet in terms of increasing the level of financial stability of the enterprise;

6. Substantiate the optimal variant of the ratio of own and borrowed capital.

Rice. 2.1. The composition of the equity capital of the enterprise

Capital - These are the funds that a business entity has to carry out its activities with the aim of making a profit.

The capital of the enterprise is formed both at the expense of its own (internal) and borrowed (external) sources.

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

Rice. 2.2. Debt capital classification

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).

Let's start 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 expanding its 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 associated with an increase in the scope 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 on which are expected within twelve months after the reporting date. This indicates the deteriorating position of the enterprise.

The property structure is shown in Table 2.2

Table 2.2 - Property structure of MUE "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 elimination of construction in progress.

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

The share of current assets respectively increased 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 by +26%. There was also a change in the structure of the balance sheet. Non-current assets for 2003 occupied 90%, 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 receivables from 57.5% to 70.8%.

The structure of the sources of funds of CJSC "InfoLink97" 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.

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%, 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 insignificantly.

Thus, the property is provided by more than 83% at the expense of own funds.

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

Figure 2.3 shows a block diagram that reflects the relationship between the solvency, liquidity of the enterprise and the liquidity of the balance sheet. The liquidity of the balance sheet 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, it is easier for it to maintain its liquidity.

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

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

1. Absolute liquidity ratio, equal to the ratio:

3. The coefficient of general liquidity (general solvency), equal to the ratio:

5. The coefficient of financial stability, determined by the ratio:

7. Capitalization ratio determined by the ratio:

Table 2.4 - Analysis of solvency and liquidity

Funds practically do not have absolute liquidity. Only 0.5% of liabilities can be repaid immediately.

Only 13% of current debts are covered by quickly liquid assets, and 55% by current assets.

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 own funds, funded 93% and 95% of liabilities in 2003 and 2004, respectively.

For each 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 own.

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

Analysis of the liquidity of the balance sheet consists in comparing the funds for the asset, grouped by the degree of decreasing liquidity (table), with short-term liabilities for liabilities, which are grouped by 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 fast-moving assets: finished products, goods shipped and receivables. The liquidity of this group of current assets depends on the timeliness of the shipment of products, the execution of bank documents, the speed of payment documents in banks, the demand for products, their competitiveness, the solvency of buyers, forms of payment, etc.

A much longer time will be needed to turn inventories and work in progress into finished goods and then into cash. Therefore, they are assigned to the third group of slow-moving assets (A 3).

The fourth group (A 4) is hard-to-sell assets, which include fixed assets, intangible assets, long-term financial investments, construction in progress (tab. 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 period of which has 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 (tab. 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 to be partially liquid, as liquidity conditions are not fully met.

The enterprise has accounts receivable and accounts payable, which must be analyzed (tab. 2.7).

Table 2.7 - Balance of receivables and payables

The balance sheet shows that accounts payable are greater than accounts receivable by 1977 tr. Unjustified receivables are characterized by unpaid on time and overdue payment for work. Accounts payable is characterized by the company's debt to suppliers and contractors for shipped products. At the same time, accounts receivable increased by 5151 tr, and accounts payable increased by 3174 tr, 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 (rubles)

The main creditor enterprises of MUP "ZhKH" are the enterprises presented in Figure 2.4.

Fig.2.4. The main creditors of MUP "ZHKH".

As can be seen from the figure, the main creditor is FSUE PO "Mayak" in Ozersk. Accounts payable for this enterprise is more than 22 million rubles.

The dynamics of accounts receivable is shown 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 slightly decreased.

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

Table 2.8 - Business activity ratios of MUE "ZhKH"

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

The main data on the results of the activities of the enterprise MPU "ZHKH" 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 household payments by 13% and enterprise payments by 9%. Expenditure also rose by 13% with services to the public up by 31%, but the volume of services provided to businesses decreased by 6%.

The enterprise works according to the estimate, as it is a municipal one, therefore it is also necessary to analyze the execution of the cost estimate for the current year and compare it with the previous year.

Table 2.10 - Analysis of the execution of cost estimates

As can be seen from Table 2.10, according to the plan for 2004, an increase in revenues as a whole by 4,714.8 thousand rubles was provided, in fact there was an increase by 1,429.8 thousand rubles. Although the sales proceeds according to the plan were included in the amount of 16174.3 thousand rubles, in fact there was a decrease by 346.3 thousand rubles. But compared to 2003, the growth amounted to 5709.6 thousand rubles. Significantly increased the volume of other income. Compared with 2003, by 1,564 thousand rubles (these incomes were not included in the plan). The subsidy was reduced by 1,129 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 supposed to reduce expenses for the clinic by 303.7 thousand rubles, but in fact there was an increase in expenses by 2411.7 thousand rubles. The payroll fund increased by 382.5 thousand rubles compared to the plan 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), consumption of fuel and lubricants decreased, although it was 1,468.7 thousand rubles higher than planned. Building materials exceeded the planned level by 98.2 thousand rubles, spare parts increased significantly (by 472.8 thousand rubles).

The depreciation of fixed assets increased both in comparison with 2003 and in comparison with the plan.

The volume of consumption of cold drinking water decreased, while prices remained at the level of 2003, electricity consumption also decreased, but the price increased compared to 2003, although less than planned. Transportation costs increased, while 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 income from sales, we will analyze the implementation of the plan for the sale of services for 2004.

Table 2.11 - Implementation of the implementation plan by types of services for 2004

As can be seen from the table, revenues 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 3,016.6 thousand rubles.

There was a decrease in revenues by 510.1 thousand rubles in the power sector (but compared to 2003, revenues increased by 583.2 thousand rubles). According to the ZhREU, incomes decreased by 98.2 thousand rubles, with an increase in comparison with 2003 by 1023.6 thousand rubles. 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 the financing of MUP "Housing and Public Utilities"

Traditionally, funding for the operation of housing and communal services is carried out 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 presence of numerous benefits for the population and a number of social organizations, the budget provides for subsidies directed 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 government bodies, consumers and organizations of the housing sector of financial, credit, fund, investment and other resources.

Consumers pay for services and works provided by housing and repair organizations. But the main consumer, the population, pays at reduced tariffs, which 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.

Budget 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 grant is carried out in the form of transfers directed to the housing and communal sector to compensate for shortfalls in income due to low tariffs set 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 sector.

Let's analyze two components of financing of MUP "ZHKH".

Let us first analyze the payment for services by the population. The table presents data on the calculation of appropriations for the maintenance of the housing stock.

Table 2.12 - Calculation of appropriations for the maintenance of the housing stock of MUP "ZhKH"

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

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

Table 2.13 - Heating supply of municipal housing stock

As can be seen from the table, heating costs increased by 6% compared to 2003, household payments increased significantly by 78%, and subsidies decreased by 37%. Expenditure on payment of chemical warfare increased by 35%, payment by the population increased by 213%, and the subsidy decreased by 42%. This indicates that the burden of the population on 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 the payment of the population and the budget will allocate 3023 and 534 thousand rubles, which is 33.5% of the total cost.

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

Rice. 2.6. Dynamics of payments by the population for heat and CWA services (%)

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

Table 2.14 - Water supply and sanitation of municipal housing stock

The data in the table show that the cost of water supply and sewerage increased by 2.5%, the payment of the population increased by 125%, and the subsidy decreased by 43% in 2004 compared to 2003.

MUP "ZHKH" receives subsidized support from the budget. We will analyze subsidized support and identify the main trends.

Fig2.7. Dynamics of payment by the population for water supply and water branch services.

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

The figure shows that in 2003 the population paid for these services at a rate of 26%, and in 2004 the share of payment increased to 57% and will slightly decrease under 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 financing limit for 2004 (rubles)

Table 2.15 shows that subsidized financing covers the difference in tariffs in the amount of 9445 thousand rubles. The following items are also financed: heat was financed by 5,252 thousand rubles, cold drinking water and water supply by 1,080 thousand rubles, housing maintenance by 3,113 thousand rubles, landscaping by 2,593 thousand rubles, maintenance of a polyclinic by 1,871 thousand rubles and 169 thousand rubles. The funding structure can be seen in Figure 2.8

Fig.2 8. Structure of the funding limit

A large share of funding falls on heat, which occupies 37%, then the maintenance of the housing stock is in second place - 22.1%, and the maintenance of landscaping is in third place - 18.4%.

2.4 Influence of the regional tariff-price policy on the economic situation of the Municipal Unitary Enterprise "Housing and Public Utilities".

The economic activity of enterprises-producers of services and these services themselves are characterized by the following features:

1 irreplaceable.

Consumers cannot replace, refuse or significantly reduce the consumption of services when tariffs are increased on them. Currently, the vast majority of producers of basic housing and communal services occupy a dominant position in the market of goods (services), which gives 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 of a product (service) that has no substitute. In accordance with 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 in the market of a certain product, which makes them local monopolies.

2. Continuity and reliability

Restricting the availability of services when tariffs are changed turns tariffs into an instrument of social discrimination, which is in conflict with the social orientation of the state's economic policy declared by the Constitution.

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

The cost basis of pricing for 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 the costs incurred by him, regardless of their effectiveness, which leads to a lack of incentives to reduce the cost of production. The price, deprived of the function of regulation, becomes a tool for the struggle between the interests of producers and consumers of services. This leads to the need to create mechanisms that can balance these interests in order to counter both unreasonable cost increases and infringement of the interests of resource and energy producers and operating organizations.

The arbitrators 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 self-government (price regulation bodies).

In order to pursue 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 the 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 decree of the head of the city of Ozersk in accordance with Article 15 of the Law of the Russian Federation "On the Fundamentals of the Federal Housing Policy", Decrees of the Government of the Russian Federation of February 17, 2004 No. sphere of housing and communal services", dated July 30, 2004 No. 392 "On the procedure and conditions for payment by citizens of housing and utilities, dated August 26, 2004 No. 441" On federal standards for payment for housing and utilities and the procedure for reimbursement of expenses for capital repairs of housing for 2005”, Decree of the Ozersk Council of Deputies dated November 24, 2004 No. 135 “On assigning the functions of a regulatory body to the city administration”, Decree of the State Committee “Unified Tariff Authority of the Chelyabinsk Region” dated December 28, 2004 No. 17/81 “On harmonization of prices for housing and Utilities rendered to residents of ZATO Ozersk”.

Those who are accustomed to clearly control the contents of the family wallet, usually wait for January with apprehension. New year, new rates. 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, as inflationary processes, rising energy costs, the need to index the wages of people working in this area require adjustments in 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 of the services residents have paid so far and to what extent this figure will increase.

Table 2.16 - Share of cost of services

And now a few brief explanations for 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 full improvement. The total cost increase will be 22% (from 4.53 m3 day/person to 5.53 m3 day/person). An economically justified tariff will increase by 17%. The population will pay 65.1% instead of 65.1%.

The third position is sewerage. The overall 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 cost increase will be 25%, the economically justified tariff -21% The share paid by the population will increase by 2% and will amount to 60%.

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

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

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

The Government Decree of August 2, 1999 No. 887 “On Improving the System of Payment for Housing and Utilities and Measures for the Social Protection of the Population” (paragraph 8) states: 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 if an examination has not been carried out.

The tariff approval process usually goes like this:

1. A housing and communal services enterprise comes up with an initiative to change tariffs due to a significant change in prime cost. Economists of the enterprise draw up a justification document confirming the increase in cost.

2. The document is submitted for consideration to the city administration, which decides on the need to accept 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, which is 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 on the adoption of new tariffs, after which the tariffs are put into effect.

As you know, the tariff for housing and communal services is defined 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 are reduced both to the actual cost price, and to identifying the internal reserves of enterprises or to determining shortfalls in income in order to maximize the financial stability of the enterprise and minimize the amount of budget funding.

What makes goods affordable is their price, more precisely the “price-income” ratio, which each buyer of a particular product in a competitive market seeks to optimize for himself. The presence of goods 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 is ultimately 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 communal market is deprived of all this.

In the field of communal activities, legislators decided that since the usefulness of services for all people is the same, then their price should be the same for all consumers.

3. Optimization of the activities of housing and communal enterprises

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

One of the main tasks of reforming the housing and communal services is the creation of a competitive environment in the housing sector. To do this, it is necessary to carry out the separation of functions and the formation of contractual relations between homeowners, management companies and contractors.

The local self-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;

Ensuring the necessary level of financing for the maintenance of his real estate;

Conclusion of contracts for social hiring, hiring or leasing residential and non-residential premises in the housing stock belonging to him;

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

Ensuring systematic control over the implementation of agreements on the performance of the 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:

Maintenance in proper condition and modernization on the basis of modern technologies and materials of the property accepted from the owner for management in accordance with the requirements of the owner and state standards for the quality of housing and communal services provided;

Selection of a contractor for the performance of work and the supply of resources;

Conclusion of contracts with contractors for the performance of work and the provision of 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 communal services.

At present, it is planned to perform on a competitive basis all contract work for the maintenance of municipal housing stock in regional centers and cities with a population of more than 200 thousand people.

The introduction of principles based on the development of competition in the management of the housing stock and the provision of housing and communal services creates the prerequisites for the privatization of municipal housing enterprises. The first step should be corporatization. Most of the municipal enterprises that manage the municipal housing stock are expected to be corporatized during the 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 of contracting organizations for obtaining 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 variety of associations of homeowners. The creation of homeowners associations within the boundaries of a single complex of real estate (condominium), which includes a land plot and a residential building located on it, can become 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 complex based on modern technologies and materials is carried out in two directions.

1. Urgent attraction of budgetary resources and resources of international credit institutions under the guarantees of the Russian Federation, constituent entities of the Russian Federation and local authorities to finance the most priority and effective investment projects in the housing and communal sector. Co-financing of these projects from the enterprises is supposed;

2. Creation of financial mechanisms to minimize the risks of attracting private capital through debt financing and direct investment in the housing and communal sector, creating 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 investments is that local authorities involve a private organization to perform one or more specific works. Such contracts are concluded for short periods depending on the scope of work, usually no more than 1-2 years.

The peculiarity of service contracts is that, as a rule, they have a small scale of actions and the contractor needs a small capital investment. They do not cover upgrading or replacing equipment.

2. Leasing contract is a contract whereby a private company leases equipment from a state-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 major 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. At the same time, the city remains the owner. Contract term - from 5 years. A variation of this agreement is a trust management agreement, when the firm that won the tender not only operates and maintains the enterprise, but also finances its restoration, equipment modernization and replacement of obsolete equipment.

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

5. Contract type "BOOT" - 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 you 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 MUP "ZHKH".

1. Energy of the enterprise

Activities for the energy department:

Rational distribution of electricity between consumers, increasing 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 (shrink sleeves)

Installation of metering devices at the borders of electricity supply.

Activities for the boiler room:

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

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

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

Garage Activities:

Continued minimization of the company's transport (replacement of the auto-tractor fleet by selling old equipment with new, more economical and mobile equipment. For example, replacing a dump truck based on ZIL 130 with small-scale mechanization such as tractors T-16, T-25).

Measures for the heat and water sewerage section:

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

Use of advanced technologies

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

Acquisition of a plasma welding unit "Multiplaz -2500" to replace electric and gas welding machines (planned).

The use of contact digital thermometers for the operational measurement of air temperature, coolant.

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

Acquisition of a device for spot cleaning of batteries "Typhoon"

Acquisition of a device for automatic measurement of water alkalinity.

2. Improving the efficiency of the use of municipal property

Transfer free of charge the traffic police checkpoint to federal ownership, in accordance with Decree No. 1957 of 06/27/2003

Transfer the polyclinic building in the village of Metlino to the balance of TsMSCh-71

In order to save material resources (building materials) for the maintenance and current repair of the eastern village, raise the problem of housing accidents before the Head of Ozersk.

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

Due to the partial comprehensive adjustment and reconstruction of thermal units of consumers, 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 works, specifically in 2002 for the same period, gas consumption was 190-200 N.m.3, and in October 2003 168 N.m.3, November 165 N.m. .m.m3.

3. Measures to prevent bankruptcy of the enterprise.

1. Work with debtor enterprises:

Over the past period, the case for the return of the debt from KIO "Invest" was won, the case for Reurs is being considered, a package of documents for the MSHP "Ozerskoye" is ready.

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

Growth of payments to the main creditor FSUE PO "Mayak" is noticeable. In comparison with 2001, it amounted to 27% of the amount presented, in 2002 - 37%, for 9 months of the current year - 62%. At the same time, it should be noted that there is no debt on other payments (natural gas, its transportation, CA and P services, and other services). Nevertheless, the problem remains at the enterprise - the energy imbalance, which is reduced with the installation of metering devices.

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

Table 3.1 - Evaluation of the effectiveness of the proposed recommendations for the Municipal Unitary Enterprise "Housing and Public Utilities".

This table 3.1 contains the 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. Reducing 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 for 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 so much controversy and judgments as housing and communal services. There are a lot of white spots in its development.

Many of the problems that are typical for the industry as a whole are also typical for a separate housing and communal services enterprise.

Some of the problems were considered in the presented thesis.

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

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

The work considered the question concerning the methodology for conducting financial and economic analysis. During the analysis, the following indicators were proposed for calculation:

Profitability;

The 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 topical issues. An analysis of the current state of the Russian housing and communal complex indicates that the priorities of its reform need serious rethinking and refinement today from the standpoint of Russia's strategic development. Therefore, in the thesis, a question was raised regarding the problems of this sector of the economy and it is shown how the situation as a whole is reflected in a particular enterprise.

The second chapter of the thesis work was devoted to the analysis of the activities of MUP "Housing and Communal Services".

The characteristic is given to the enterprise of housing and communal services, which is a municipal unitary enterprise with all the features of a legal entity.

The analysis of the financial condition consisted in the analysis of the balance sheet, the calculation of the main financial indicators and the main results of the activity of the 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 a large short-term receivables and an increase in borrowed capital in the absence of long-term liabilities.

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, funded 95% of liabilities in 2004.

Accounts payable also increased. The main creditor is FSUE PO "Mayak" in Ozersk.

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

As for the economic activity of the enterprise, the main indicators of the enterprise's activity were analyzed, the implementation of the estimate. The analysis showed that the total amount of income increased by 11% (due to household payments by 13% and enterprise payments 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 upon the subsidized support of the enterprise. It was revealed that the share of expenses paid by the population is increasing, but this did not affect the decrease in expenses and the amount of subsidies is also increasing. The main articles of subsidized support of the enterprise were considered.

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

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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24. Yasin E.G. non-market sector. Structural reforms and economic growth. –M.: Foundation "Liberal Mission", 2003

25. Charter of the enterprise MUP "ZHKH"

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)