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From the calculation given above it is visible that the planned ratio between parts of profit the enterprise is completely observed. At the disposal of the enterprise it is necessary to carry out 75,2% of profit that gives the chance at its rational use expansion, modernization of production and financing of social programs.

As the balance of the enterprise contains two articles distorting results of the analysis (losses and use loan, it is necessary to modify such balance: to reduce the size PIIIA by these articles, in a passive respectively to reduce the size of reserve fund and long-term borrowed funds. As in balance of the analyzed enterprise these articles are absent (i.e. losses and use of borrowed funds was not), this balance is balance net.

Having assumed that the output (sales) is equal to work of output in kind on the price per unit of output, and variable expenses are equal to product cost (udelna expenses, we will receive

Note: the interest rate on is small so much, and the reserve of increase in the income on is huge because of not joining of F1 and F2 (on postmazherny circumstances) so much; discount rate of refinancing of NBU in the account does not undertake.

For the analyzed period the property of the enterprise increased by 6561,1 thousand UAH. It occurred at the expense of increase in the sum of current assets by 4287,5 thousand UAH and the sum of fixed assets by 2273,6 thousand UAH. Accumulation of property by the enterprise testifies to existence of material values for providing a loan. The share of current assets decreased on 2,9%p., generally due to change in structure of balance of the enterprise, a share of stocks and expenses, and also money, calculations and other assets. From the point of view of increase of solvency of the enterprise for the analyzed period the structure of property of the enterprise worsened since the specific weight of the most mobile part of current assets decreased.

Profitability of production – shows, on the property of the enterprise how many is productively used, is defined as percentage of balance profit to the average annual cost of OPF and the sum of current assets.

At the analyzed enterprise the calculated indicators of profitability of the realized production tend to increase, therefore, it is possible to draw a conclusion on increase of competitiveness of this production or on rather great demand on production of this enterprise (in overwhelming weight the enterprise makes alcohol ethyl and rectified alcohol ethyl). The indicator of profitability of production rather high also tends to growth. Thus, it is rather favorable to invest money in such production.

In a reserve of increase in outputs accept negative influence on factors: change of the fulfilled man-days; change of number of the fulfilled man-hours; change of hourly average development of one worker.

In the analysis of turnover of current assets the average duration of their circulation measured by the speed of return to a monetary form of the sum of enterprise assets, average for the reporting period, as a result of product sales is defined.

This conclusion is confirmed by that the enterprise has for the end of the reporting period surplus of own current assets of 4375,2 thousand UAH that provides excess of the recommended level by 26,89 times. Level of safety of means makes 2,86 times that is also rather high. Therefore it is expedient to reconsider structure of means for financing of the fixed and working capital and to rationalize it.

The quantitative analysis of structure of the income consists in determination of specific weight of separate articles of the income in their total amount. The generalized quantitative analysis 35353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535353535.