Thesis: Report on pre-diploma practice at Progress LLC. Sample report on pre-diploma audit practice

Everyone knows that students encounter practice many times throughout their studies. Typically, internships are completed several times in the summer and once before the final qualifying work. After each pass, most universities require you to prepare a practice report. Such work may differ depending on what kind of internship you completed - pre-graduation, industrial, or summer orientation

Any type of practice has its differences and some nuances that are worth paying attention to. For example, educational or introductory practice must be completed before the last year and at least twice during the entire period of study. Typically, during an educational internship, a student is not involved in participating in the work of the enterprise, but is more involved in observation and note-taking.

Industrial practice, or technological practice in other words, is more complicated. Here the student is already required to participate in the activities of the enterprise, albeit minimally. Of course, no one will burden the trainee with responsible work. Usually they give a job that does not imply much responsibility and, of course, someone will definitely look after the student.

Pre-graduation practice is probably the most serious type of practice. Everything here is already adult-like. Completing a pre-diploma internship implies that the student is already ready to professionally perform the assigned duties. And at least there is still the opportunity to find a job, if, of course, the student is happy at the place of internship. In addition, all the information material that will be collected and expressed in the pre-graduation report will be used when writing the final work

Despite the apparent differences, in general the goals pursued by the practice are all approximately equal:

Assessment of knowledge gained as a result of internship;
Learn to apply the received theory;
Application of practical knowledge in real work;
Understanding what you will encounter in practice in real conditions;
Analysis of the organization's activities during activities in practice.

The end result should definitely be a written report on the practice. Those. the result of the internship is always expressed in a text document that reflects the knowledge acquired by the student and, in fact, what exactly the student learned as a result of the internship at the enterprise. To what extent the student’s studies contributed to professional growth and whether he can independently work for enterprises in a given specialization.

The most common option for practice is to immerse the student in real conditions that are familiar to people who have already completed their studies, but are unusual for a typical student who has never worked. Well, accordingly, to write “beautiful” i.e. a clear report will have to fully understand all the features of the enterprise’s activities, on what regulatory framework the features of the organizational structure and document flow are based.

You will have to describe what exactly the student did during the internship, and even if, as usual, he was not allowed anywhere, you will have to look at what he could hypothetically do there and describe it all correctly.

How to start writing a report on internship (industrial, pre-graduation)

Writing a practice report is not at all difficult, the main thing is to know where to start. And the beginning is very simple - you need to take a practice assignment from an educational institution, receive methodological instructions and, preferably, take a peek, if of course there is an opportunity to see how reports were written at your university before you.

Manuals usually live in departments or with fellow students who have already become confused. This super-important reading will contain all the requirements for what to write and how to format it.

The basis for preparing a practice report will be the plan (content). The plan will display all the questions and tasks that must be addressed by the student. The plan usually includes 3 to 5 basis points.

A good, high-quality report, which teachers usually like, includes not only bare water, but also analytics, some virtual recommendations regarding business processes in the enterprise. You can, of course, not attend and just make up everything; it’s unlikely that anyone will check your visit to the practice. But if everything is done correctly, then at a minimum you need to visit the place of pre-graduation or industrial practice and see what is there and how.

Let's consider the case when you are doing the practice for real, i.e. We decided to take this seriously and thought - let it come in handy. First, you need to take notes on everything you had to deal with, but only as much as necessary - and you don’t need to describe every step you took in production. It’s better to approach the practice manager and clarify what information is best saved for the report, and what may be superfluous.

As soon as you have all the necessary information for the enterprise - at least an organizational form, organizational structure, some kind of reporting and analytics - you can begin processing and studying.

After you have completed studying the information available about the enterprise, you can safely begin to create a report base. Distribute all the text into logical chapters and slowly bring your report into a readable structured form.

The structure of the practice report may vary, but there is always a structured format that is familiar to everyone, similar to any publication. Preamble, ambulatory and conclusion. Or in scientific terms - logical sequence. Those. standards for structuring information that everyone is accustomed to.

Practice report structure and content

Typically, in a typical non-Harvard university, the structure of a practice report looks like this:

Title page, . Typically, the title page contains the following information: the name of the educational institution and specialty, the topic and type of the practice report, the surname and initials of the teacher checking the report and the student completing it, the name of the group in which the student is studying, the name of the enterprise where practical classes are held , the city in which the educational institution is located and the year the practice report was written.
Report plan (contents) with all chapters and subsections.
Introduction, which indicates the goals and objectives of the practical training. As a rule, they are already given in the methodological recommendations for writing a report. In addition, the introduction indicates the expected outcome of the internship.
Main part. This section must be divided into theoretical and practical parts. In addition, the theoretical part should be divided into sections, and the practical part - at the discretion of the educational institution. In this part, all calculations are made, the activities of the enterprise are described, all the necessary information about the organizational structure is provided, and analysis and comparative characteristics are provided.
The conclusion is perhaps the main section of the practice report. The conclusion includes all conclusions made by the student during practical training. Your own work is immediately assessed, and the efforts made are adequately assessed. In addition, in the conclusion you must give your recommendations on how to improve the professional activities of the enterprise.
Attachments - not always, but sometimes especially experienced teachers will forgive you to attach something. If the report was written in the field of accounting, then attach the balance sheets of the enterprise, and so on, depending on the specialization.

Different types of practice reports in writing may have some differences, but usually they are not significant.

Types and types of practice reports

Study practice report

As we have already written, educational practice is not particularly labor-intensive and one cannot expect that the work should contain deep analytics and a detailed practical part..

In general, to put it simply, in educational practice you just need to pour a lot of water and all sorts of “blah blah blah” about the process and place of the internship. There is no need for any detail on how things are done at the enterprise. In the introduction we write that we are undergoing educational practice in order to consolidate knowledge and study the subject area in practice, and a plus about the place of training itself. In conclusion, we state that we completed the practice and consolidated our knowledge.

Industrial Practice Report - Main Differences

Industrial practice - what is it and conceptual differences? Yes, in fact, it is no different; it’s just that back in the USSR, this name was applied to almost all reports, since almost all students of that time worked in production. Now the concept is rarely used and the design of such a report is no different from the standard one.

The main thing is not to forget that industrial practice is still designed for independent work and the trainee’s own thoughts, hence, at a minimum, your ideas and value judgments about the place of passage should be present in the report.

Report on pre-diploma practice - emphasis and nuances

Pre-graduation practice is not just some kind of writing; it is already a possible foundation for your diploma project. Typically, the basis of a thesis can be based on information and analytics prepared as part of a report on pre-graduation practice. However, in order for the report to go further into the basis of the diploma, the topic must correspond, i.e. for example, they had an internship in accounting, the report included elements of accounting at an enterprise, but the topic of the diploma should also be related to this.

This is very useful advice! When you already have the topic of your thesis project in hand, write a report within the framework of this topic, i.e. start writing your thesis and submit two chapters of this work as a report.

Also, before writing a report, look for samples (examples) on this site, we have a lot of free reports and there is something to download. Well, if it’s completely unclear or you don’t want to bother, it’s easier to order!

Each type of report must be accompanied by certain documents. This is a mandatory rule for every educational institution. The documents are usually a practice diary, a description from the place of practice and an explanatory note.

How to prepare an explanatory note for an internship report

In essence, an explanatory note is an abbreviated summary of the internship report prepared by the intern. The note usually describes step-by-step the student’s workday and the general content of the internship completed.

An explanatory note is rarely required and only in the most sophisticated universities. All the same, the report is not a graduation project and it is not entirely clear what else can be explained within the framework of the written report.

But if required, an explanatory note is usually written on one sheet of paper and includes a summary of the report plus some terms and definitions that appear in the report.

I almost always require a description for a practice report.

Characteristics for the internship report are asked to be provided from the place of internship. Characteristics are usually needed only for a report on pre-graduation or industrial practice

In your characteristics, your practice manager describes your useless time during the internship extremely well. And usually, the less of you were hanging around at the enterprise, the better the description they will write. But you will most likely be asked to prepare a text about how great you are, which will then be signed by the practice manager.

To be honest, no one reads the characteristics in an educational institution, at least because the majority of students do internships at enterprises through acquaintances and they will write anything there, but no one has abolished this bureaucracy.

Very important - Internship Diary

Without a diary, the report will definitely not be accepted. The diary usually records the student’s visits to practice. The diary form is provided in the university manual or I suggest you write it in any form.

After completing the pre-diploma internship, the student must submit a report containing the results of his research into the activities of a particular enterprise. How to write a report on pre-graduation practice? This is done in strict accordance with the requirements of the Federal State Educational Standard.

Structure and content of the report on pre-graduate practice

According to the requirements of the Federal State Educational Standard, your report must contain:

annotation: A brief summary of the report.
Title page, filled out in accordance with the requirements of the department.
Table of Contents, which provides a numbered list of key points in the report. The report itself has continuous numbering.
Introduction. Here you need to explain the relevance of the chosen topic, determine the purpose of the practice and list the main tasks that you solved during its completion. It is also noted which materials you reviewed and analyzed, which stages of practice caused difficulties and which were completed successfully.
Main part. Usually consists of 3 sections (chapters) with subsections. The first section contains a brief description of the enterprise and information about its activities. The second section outlines the main methods of analysis and the analysis of the internal and external environment of the enterprise, as well as the assessment of the financial condition. The third section should include your own developments of measures that will improve economic activity. The need for these measures should be based on the economic performance of the enterprise.
Conclusion. It outlines the results of practice, an assessment of one’s own activities and conclusions about the identified problems and the possibilities for solving them.
Bibliography information materials used.
Applications, including tables, drawings, diagrams, drawings, as well as regulatory and reference documentation of the enterprise corresponding to the year of internship.

Along with the report, you are required to submit a testimonial and a practice diary signed by the head of the enterprise and the stamp of the organization.

A sample report on pre-diploma practice can be viewed.

Do not forget that pre-graduate practice differs significantly from production practice. Its goal is to collect information necessary specifically for final qualifying work, and not just to acquire professional skills.

Preparation of a report on pre-graduation practice

Federal State Educational Standard requirements for reporting:

Volume: 25-30 sheets of A4 format.
Font: Times New Roman, font size 14. Section headings - font size 16, bold. Headings of subsections (subparagraphs) - 14 point, regular or bold font.
Line spacing: one and a half. Single spacing is acceptable in figure titles and table headings.
Margins (indents): bottom and top - 20 mm, right - 10 mm, left - 25 mm. Paragraph indent - 5 characters. The text must be justified. Heading alignment is centered.
Section and subsection headings are separated from the main text by double spacing. Punctuation at the end of headings has been omitted. Word hyphens are not allowed. Headings cannot be underlined. Tables must be labeled at the top, drawings must be labeled at the bottom.
Page numbering: continuous, in Arabic numerals, centered at the bottom. Figures and tables are also numbered end-to-end or by sections (in this case - 1.1, 1.2, 1.3...).
We start each section/chapter (but not subsections or paragraphs) on a new page! The distance between the main text and the heading is 3 intervals (skip three lines).
Format of footnotes: square brackets, the number of the source in the bibliographic list is indicated on its page (7, p. 12). Footnotes (under the line at the bottom of the pages) contain the name of the author (last name and initials), name of the source (book or magazine), name of the publisher, date of issue, number of pages.

Registration of the bibliographic list:

Sources are listed in the following order: regulatory and legal documents; books, magazines; website addresses.
All titles are listed in alphabetical order (Russian authors first, followed by foreign ones).
List item type: Kiushkina A. L. Methods of teaching mathematics to first-graders. - M: AST, 2011. - 215 p. If the surnames of the authors are the same, they are placed according to the alphabetical order of the initials - Kiushkina A. L., Kiushkina T. R.
If the source used is a journal article, it should look like this in the list: Kiushkina A. L. Methods of teaching mathematics to first-graders // Questions of pedagogy. - 2011. No. 1. - P. 22-28.

Writing a report on pre-diploma practice and its design also depend on your specialization and the chosen enterprise. In addition, each university may have additional design standards.

Dip24 specialists are ready to help you!

A report on pre-graduation practice is an analytical work that shows both the level of your knowledge and your readiness for independent work. Therefore, it is no less important than completing pre-diploma internship.

If you need a custom practice report, contact our professionals. How to write a report on pre-graduate practice using our portal? Complete the online application. The manager will calculate the individual cost of the service, and our promotions will help you choose the most inexpensive and suitable option for you.

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MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE

NATIONAL METALLURGICAL ACADEMY OF UKRAINE

REPORT

ON PRE-GRADUATE PRACTICE

For example activities of a private entrepreneur Petrenko F.V. in the trade pavilion "Borisfen"

Completed: art. gr. EK-98-4V Dybner. M.F.

Checked: Yarmolenko. L.I.

Dnepropetrovsk

Introduction	3
1.	a common part
1.1.	Characteristics of the enterprise	5
1.2.	Analysis of the existing enterprise management system	8
2.	Special part
2.1.	The economic essence of the task of accounting and analyzing orders for goods	11
2.2.	Analysis of methods and algorithms for solving the problem of accounting and analyzing orders for goods	13
2.3.	Analysis of the information system for solving the problem of accounting and analyzing orders for goods	14
3.	Occupational Health and Safety	18
4.	Environmental protection	21
Conclusion	22
Literature	23
Applications	-

Introduction

Currently, the development of the economy and the country as a whole is a very important aspect of the functioning of business activities. The development of small and medium-sized businesses is also important. The current economic conditions in which entrepreneurs start or continue to work are very cruel and require constant changes. Therefore, the rapid development of market relations significantly increases the responsibility and independence of entrepreneurs in choosing management decisions regarding ensuring the efficiency of financial activities, settlement transactions with counterparties, when much attention is paid to relationships with suppliers and contractors, buyers and customers, with various debtors and creditors.

Management and control over any enterprise, or an individual and his property, require constant updating of information about ongoing business processes, their volume, the availability of material and financial resources, their use, and financial results. 2002 - made changes to the legislative framework, which entailed changes in taxation. Therefore, it is important to have information about such indicators as the timing of orders and the missing quantity of goods, the quality of products provided by suppliers, etc. in order to control the situation and timely take the necessary measures to solve the problems of orders for finished products.

Therefore, the topic of the diploma project is: “Development of an automated system for recording and analyzing orders for goods” using the example of the activities of a private entrepreneur Petrenko F.V.

The purpose of pre-diploma practice is to study all aspects of entrepreneurial activity, the possibilities of information processing, study of technical means that are used for processing information, etc. Taking into account the goal, the following tasks must be completed during pre-diploma practice: reveal the economic and information essence of the task; explore methods and algorithms for solving this problem; analyze information flows and the state of the technological solution to the problem of accounting and analysis of orders for goods; identify bottlenecks and draw conclusions on the technology for solving the problem.

The object of the study is the accounting and analysis of orders for goods, data processing and control over their passage

The sources of information for conducting the research are: applications for ordered goods; agreements with suppliers; other information.

1 General part.

1.1. Characteristics of the enterprise

Private entrepreneur Petrenko. F.V. is a business entity and operates on the basis of certificate No. 13372032 on state registration of business entities dated October 27, 1993, carries out its activities in accordance with the Constitution of Ukraine, the Civil and Economic Codes of Ukraine, the laws of Ukraine “On Entrepreneurship”, “On Enterprises in Ukraine” ", "On property" and other regulations.

A private entrepreneur is also an individual and, in order to carry out his activities, submits the following documents to the registration authority:

Registration card, which is also an application for state registration;

Two photos;

A copy of the certificate of inclusion in the State Register of individuals - payers of taxes and other obligatory payments;

A document confirming payment of the state registration fee.

The main activity of the entrepreneur is to carry out retail trade in food products, tobacco and alcoholic beverages, on the basis of registration of permitting licenses with the State Tax Administration of Ukraine in order to make a profit. We are actively working with product suppliers; orders for goods are constantly being formed for their further acquisition and sale.

The rule on the right of everyone to entrepreneurial activity not prohibited by law is proclaimed in Article 42 of the Constitution of Ukraine. The criteria for classifying an activity as entrepreneurial are determined by Article 1 of the Law of Ukraine “On Entrepreneurship” dated February 7, 1991 No. 698-12 (as amended and supplemented). Currently, anyone who still believes that the only type of activity of private entrepreneurs is retail trade on the market is mistaken. Today, entrepreneurs keep pace with many enterprises and organizations in terms of the volume of business transactions and financial turnover.

In order for an activity to be considered entrepreneurial, it must be:

Independent;

Initiative;

Systematic;

Activity at your own risk;

Activities for the production of products, performance of work, provision of services and trade;

Activities for the purpose of making a profit.

After receiving a registration certificate, the applicant receives the right to carry out business activities without creating a legal entity. An individual who carries out entrepreneurial activities, being the owner of the results of his activities, is liable for the obligations assumed as a result of such activities with all his property, which, in accordance with the law, can be seized at the request of creditors.

If a private entrepreneur conducts his activities on a serious basis, has business partners, and works constantly, he must comply with the requirements of current legislation. This means that a private entrepreneur who is a VAT payer is required to have his own seal. This is stated in the Instruction on the procedure for issuing permits for processing applications for the production of seals and stamps, approved by order of the Ministry of Internal Affairs of Ukraine No. 643 dated 10.18.93 with amendments and additions. Therefore, private entrepreneur Petrenko F.V. has his own seal and stamp; the seal indicates a 10-digit identification number, which is also his individual VAT payer tax number.

Currently, cash transactions are regulated by the Procedure for conducting cash transactions in national currency in Ukraine, approved by the resolution of the Board of the National Bank of Ukraine as amended by the resolution of the Board of the National Bank of October 13, 1997 No. 334, taking into account changes and additions, and its provisions are mandatory for implementation. This fully applies to entrepreneurs. They must have a bank account and are also required to keep their funds in the bank. All cash payments of individual entrepreneurs between themselves and enterprises, as well as with citizens, are made both from funds received at the bank’s cash desk and from proceeds received from the sale of goods, in the absence of debt to the budget.

An entrepreneur carries out his activities in order to satisfy the demand for food, alcoholic beverages and tobacco products on the basis of making a profit. For eleven years, the entrepreneur has been successfully introducing his activities into the market. And from this it follows that:

Covering material costs;

Costs of paying for the work;

Payment of interest on bank loans;

Payment of taxes and other payments provided for by the legislation of Ukraine into the budget.

The procedure for distributing net profit and covering losses is determined by the entrepreneur

1.2 Analysis of the existing enterprise management system

A work collective is a community of people organized for joint work, having common goals, common interests, and the presence of a management organization. The main features of the work collective: unity of purpose and means of achieving it, communication over a relatively long time, joint socially useful activities associated with the division of cooperation of labor and personnel qualifications, a clear organized structure of functions, spiritual and emotional impact because has the property of great dynamism.

Personnel selection is carried out in the following stages: organization and composition of the workforce, unification of the team within one organization, selection of personnel (advertising, announcements), reception, placement of personnel in accordance with their characteristics, ensuring the interrelation of personnel activities, determining the rules of life of personnel.

At this enterprise, the composition of personnel is determined depending on the scope of work and the functions required to perform these works, i.e. The staffing includes: the head of the enterprise, an accountant, an assistant accountant, four sellers, a forwarder, two security guards.

An employment contract is concluded between an individual and an employee, which specifies the responsibilities of the parties. An individual, for his part, is obliged to provide safe and harmless working conditions to fulfill the obligations assumed by the worker, arrange the workplace in accordance with the rules of regulations on labor protection, provide the necessary equipment, work clothes, as well as other social guarantees. They include social and medical insurance and social security in accordance with current legislation (Article 9 of the Law of Ukraine “On Entrepreneurship”). And, the employee, for his part, must comply with all safety rules in the workplace, fire safety, and perform his work in accordance with the working time schedule. The work schedule is from 8 a.m. to 5 p.m., with a break from 12 p.m. to 1 p.m.

These documents are agreed upon with the chief accountant and approved by the director. Changes in staffing levels are made by order of the director.

Wages are calculated in accordance with the salary sheet, and are also an integral part of the employment contract, which specifies the amount of wages.

Thus, citizens who have concluded an employment contract with a private entrepreneur receive an identification code and work books are kept using them. The length of service of an employee who is employed by a private entrepreneur is calculated on the basis of a certificate from the Pension Fund about the payment of insurance fees. Such a certificate is submitted to the social protection authorities or pension recalculation authorities.

Statement

payroll for January 2004 (example)

Total amount – 300 UAH.

Director: Petrenko F.V.

The structural divisions of a private entrepreneur are presented in the diagram.

Let us take a closer look at the functions of individual employees of a private entrepreneur.

Director - performs the functions of a leader, gives orders, resolves all organizational issues, and exercises control over their progress.

Chief accountant – maintains the “Book of Entrepreneur’s Income and Expenses”, works with suppliers, studying contracts for the supply of food, alcoholic beverages and tobacco products, maintains the “Book of Purchase of Goods”, “Book of Sales of Goods”, fills out income and tax declarations for added value, “Book of accounting of settlement transactions” (cash receipts).

Assistant accountant - prepares reports to the Pension Fund, Employment Center, Labor Protection Fund against Industrial Accidents, as well as a full list of reports submitted to the tax office.

Sellers – sell food products, including alcoholic beverages and tobacco products, comply with all rules of the sanitary and epidemiological station in accordance with the requirements.

Forwarder - carries out trips to the legal addresses of suppliers, takes samples of standard contracts, product names and quality certificates and submits them to the director for approval.

Security guards - perform security functions in accordance with instructions, monitor order in retail premises.

Structural division diagram by management

2 Special part

2.1 The economic essence of the problem of accounting and analysis of orders for goods.

The economic essence of the task is to reflect the fulfillment of obligations to supply products according to orders from suppliers to customers.

List of tasks to be solved:

Planning orders for products;

Accounting for the fulfillment of orders as a whole for the volume of deliveries, indicating time, quality, detailed nomenclature (what, how much, to whom), deviations from the planned delivery schedule. Here, the search task of operational control of orders, incl. on separate orders.

The purpose of solving problems is to provide personnel with information about the availability of orders and the status of their implementation. The goal is realized by organizing information processing and solving problems regarding incoming orders and actual shipment of these goods. The ordered products are supplied by suppliers under supply agreements.

This entrepreneur Petrenko F.V. concludes agreements with suppliers, which define: the subject of the agreement, terms, conditions and procedure for the supply of goods, assortment, requirements for the quality and completeness of goods, price, payment procedure, amount of the agreement (but not always), delivery terms, procedure for acceptance of goods, liability parties, final provisions, additional conditions and legal addresses of the parties. . In particular, suppliers are enterprises or private entrepreneurs such as: suppliers of bakery products (Novomoskovsk), suppliers of alcoholic beverages, low-alcohol and non-alcoholic drinks, tobacco products, as well as suppliers of various food products, etc.

The composition and progress of documents in any activity, as well as document flow, reflect the state of the flow of inventory. For example, sales documents for receipts at trade pavilions (purchase). Documents and operations with them are unambiguous for all entrepreneurs, standardized in form and content, there are only some differences in the forms of presentation and information processing technology related to the specifics of the activities of each entrepreneur.

Today, the problem of automation of manual labor is extremely important. Therefore, for a modern entrepreneur, working without a computer is simply impossible, since the absence of such an information processing system will entail a huge expenditure of working time, and the processing process itself will take a long time, while with the help of an automated system this can be done much faster and more efficiently. This follows from the fact that in this retail space, documentation is practically carried out manually, which makes work very difficult.

Initial information comes from customers in the form of orders, contracts, agreements with specifications for the required products.

The question of the need to acquire this or that property for carrying out business activities is decided by a private entrepreneur. In this case, expenses include only expenses directly related to the generation of income. Private entrepreneurs whose volume of taxable transactions for the sale of goods during any period of the last twelve calendar months exceeded 1,200 tax-free minimum incomes of citizens (20,400 UAH). Costs are taken into account in two ways: either they are documented, or the standard is changed. You cannot combine these options in one reporting period. The State Tax Administration of Ukraine gives a clear answer. If the costs of a private entrepreneur are taken into account according to the norm, then the net income for calculating contributions to the Pension Fund of Ukraine must be determined as the difference between gross income and the amount of costs accrued according to the norm from gross income. That is, you can use the formula:

Taxable income = Gross income - Pension fund collection - Costs

Let us remind you once again that the costs include all the entrepreneur’s expenses associated with making a profit. Such as:

Labor costs;

Costs for the purchase of technical equipment - EKKA, computer, printer, freezing units, air conditioning, etc.;

Electricity costs, etc.

2.2 Analysis of methods and algorithms for solving the problem of accounting and analysis of orders for goods.

Statement of a problem is a characteristic of the organizational and economic essence of the task, its relationship with other tasks.

The organizational essence of a problem is the way of organizing the solution of a problem. Here it is indicated: the purpose of solving the problem, for which department it is intended, the user and for what purposes the output information is used; source of initial information and methods of its preparation and transmission; place, frequency and time of decision. If several tasks are stated, then first a list of these tasks is given in tabular form. Then the statement of each problem is stated.

The goal of solving the problem is to create a program to facilitate the work of ordering goods. This program will significantly reduce manual labor costs, reduce the time spent on routine, repetitive operations, reduce economic costs and increase overall work efficiency. Orders for goods are formed based on the remaining products that are in stock - this is a very labor-intensive job that can be simplified by automating the necessary calculations. To do this, let us consider in more detail the scheme of settlements with suppliers in order to have an idea of the task at hand, since settlements with suppliers are an integral part of standard contracts, and, consequently, orders for goods under them.

Settlements with suppliers for the delivered goods are carried out in cash at the cash desk and by bank transfer by transferring funds to the Supplier's bank account within seven banking days from the date of delivery, or by prepayment. Payments for goods are made upon delivery; packaging must be returned or paid for immediately. The goods must be delivered to the buyer within two days from the date of receipt of the order. Basically, payments are made in cash, because the supply amounts are not very large and this discourages many suppliers. The next order for the goods must be formed in the absence of debt to the supplier, because the order will not be accepted and will not be delivered, which will entail a disruption in the entrepreneur’s trading activities.

From this situation we can formulate the composition of documents for our task. That is, in the next paragraph we will consider the composition of incoming and outgoing documents, their relationship and circulation.

2.3 Analysis of the problem solving information system

An automated workplace is organized for the chief accountant of the entrepreneur, since he carries out the main work with suppliers under concluded contracts, forms orders for goods based on the balances available in the trade pavilion.

At the moment, the composition of the output and source documents is being determined. Requirements for documents in form and content, methods of preparation and presentation are developed, the composition and purpose of reference books and coding systems are determined, and masks of source, reference and output documents are developed, the relationship of their details and methods for generating indicators of output documents are determined, then a logical model of information is built relationships and the catalog of requirements is supplemented. Based on the materials of the object research, we draw up a diagram of information flows for the movement of individual documents (by task), subsequently combining them into a model of information flows for complexes of interrelated tasks. We determine the sources of information, users, the procedure for using information, and operations with data. We formulate the functional purpose of the system and model the document flow. We determine the composition of the tasks of the information system.

List and characteristics of output information

List and characteristics of initial information

Documents are attached as appendices.

The output information is presented as documents, frames on the monitor and files. It must contain: an order for goods, a specification. The order must include:

- order number;

Name of consumer and supplier;

Consumer details (postal address, transport address, general details);

Input information should contain:

Shipping order with actual data;

Product invoices;

Invoice issued for payment;

Quality certificates.

Any source document must reflect the date and invoices. Each source document must be described in terms of methods of preparation and its formation, methods of controlling the content and volumes of processed information. On weekends, information is characterized by the composition of the content of delivery methods or presentation methods, document forms (standard), time, frequency. Files of source documents of orders and, accordingly, cumulative files and output files after information processing are in constant motion, i.e. the information in them periodically changes due to:

The onset of new orders;

Changes to upcoming orders.

Arrays of consumer orders are generated. The following are formed in the database: an array of orders containing consumer details, an array of specifications. An example of placing an array of orders.

Array of orders

"Order header"

Requisites

1.Order number;

2.Date(...);

3.Name of the consumer (full);

4.Name of consumer (abbreviated);

5. Postal code;

6.Transport details;

7. Product type.

BOM array

Requisites

1.Order number;

2.Specification No.;

3. Order change number;

4.type of product;

5.Item number;

6.product name;

7.brand, type, GOST or TU;

8.[Dimensions];

9.packaging, labeling;

10.quantity [year, quarter, month];

11.product name;

12.details (clause 7-10)

In the specification array details, the quantity is detailed by month of the year, while it is advisable in the same structure to have a free quantity for each month of the year to record data on the actual receipt of the goods.

This structure of arrays of “headers” of orders and details for each item, order specifications allows you to solve the problems of accounting, control and analysis of the fulfillment of consumer deliveries, planning deliveries taking into account the current state, generating payment documents and accounting and control of payment for products.

Rice. 1.1 Document flow diagram for recording and analyzing orders for goods.

3 Occupational health and safety

Occupational safety and health is a socio-technical science that identifies and studies all kinds of hazards and occupational hazards, and also develops methods for their prevention or mitigation in order to eliminate them. The main task of organizing occupational health and safety is to prevent accidents, diseases, injuries, etc. The main goal of occupational health and safety is to prevent the occurrence of these hazards.

Possible dangers in enterprises and other workplaces: injuries, occupational diseases, general diseases. The main reasons influencing injuries and illnesses: technical reasons associated with malfunction of technical equipment, including lack of equipment grounding, work without safety devices, ignorance or violation of safety rules, unexpected stoppage of equipment, lack of main exits.

An automatic fire alarm with the necessary fire sensors is installed in this commercial premises in accordance with agreement No. 4 dated January 12, 2004 between private entrepreneur F.V. Petrenko. and the State Fire Supervision of the Magdalinovsky District on conducting an examination of the fire safety of facilities. Fire extinguishing agents include carbon dioxide fire extinguishers. The luminaires and lamps are equipped with protective solid glass, the electrical network has been tested for insulation resistance, and instructions on fire safety measures have been developed and posted in a visible place.

An electrical grounding circuit has been installed, which has the following design. An iron strip is fixed along the wall of the room where the technical equipment is located, to which technical equipment, including a computer, is connected through a socket (third contact). The strip is brought outside the building and lowered along the wall into the ground, where corners are welded to it. The dimensions of the strip, corners, their number and grounding depth are selected on the basis that the total resistance of the grounding device should not be more than 4 Ohms. A strip is needed to connect the corners. Its dimensions (width, length, depth) are taken in accordance with the selected grounding length.

Calculation of resistance of grounding devices

Main indicators and method of calculation	Index
Main indicators and method of calculation	Index	Meaning
1.Number of connection points	N	8
2.Soil resistivity	P	10
3. Angle length	t	1,85
4. Angle width	b	0,09
5. Depth of corner	h	1,95
6. Width of connecting strip	bi	0,05
7.Length of strip	ti	6,2
8. Depth of placement	hi	0,75
9.Number of ground electrodes	-	10
10. Shielding coefficient of corners and strips	hen	0,42
11.Coefficient of shielding of corners	hekr	0,56
12.Resistance of the grounding device	Rtr	20,19
13. Connecting strip resistance	Rн	1,96
14. Resultant resistance	Rres	3,72

To protect against sudden voltage surges, stabilizers and transformers, as well as surge protectors, are installed.

The room temperature is 20-23 degrees in winter and 20-25 degrees in summer. An air conditioner is installed to ventilate the room air. For our trading area, one air conditioner is installed, taking into account: the number of computers, the area of the working room, the total power of equipment, the total power of lamps, the number of simultaneously working people, the maximum temperature difference between air and supply air, heat input from equipment, heat input from people, heat input from lighting fixtures, general excess heat in the room.

Relative humidity is 65% +/- 5%. Wet cleaning is done 2-3 times a day.

Responsibilities of the manager to personnel regarding health and safety:

Organize activities and training on occupational health and safety during the hiring process;

Organize general and introductory training directly at the workplace with further knowledge testing, which is carried out once every six months.

Organize monitoring of health and safety conditions through periodic monitoring (once a month);

Create a commission to investigate accidents and their causes if they occur.

4 Environmental protection

We all know very well how important the environment is for us, with its ecology and atmosphere in which every person would feel comfortable. Therefore, every member of society should strive to preserve and increase the natural capabilities and resources that our planet possesses.

By studying the activities of an entrepreneur in the Borisfen trade pavilion, environmental problems arising in connection with the activities were studied.

This is the recycling of waste paper from appropriate containers, removal of recyclable materials and spoiled products to appropriate and designated places. Also an important problem is the emission of exhaust gases from suppliers' vehicles. Their emissions into the atmosphere must meet CO standards, which will significantly improve the cleanliness of our air. If problems of this scale are not given adequate attention, then even seemingly insignificant dimensions of these problems can develop into global ones, which will entail an environmental disaster.

CONCLUSION

This report reflects the results of the internship. The practice began with the collection and analysis of all necessary materials about the activities of a private entrepreneur. The materials reflect: general business activity, place and role in the structure of the region, the main goal of the activity, the main problems, negative performance indicators. Particular attention was paid to the study and analysis of the existing management system. Also, special attention is paid to materials on the study and collection of information for the automation object. In this case, the object is the workplace of the chief accountant, who conducts the main work with suppliers under contracts concluded with them. It also generates orders that require an automated information processing system.

At the internship site, the technology for solving problems is studied in detail: solution modes, timing, form of presentation of input and output information, methods and methods of transmitting information, control methods, accuracy of the solution, sequence of solution stages. The collected analytical material gives an idea of the formation of conclusions and propositions of the existing information processing system, the economic efficiency of automation, namely: the possibility of obtaining additional profit by reducing labor-intensive work, by reducing costs when switching to automated information processing.

To study the economic part of the report, information was collected on the existing cost of information processing (remuneration of employees who process information, data on the cost of the technical means used).

During the internship, the organization and methods of occupational safety and health of employees, the causes of injuries, the permits of fire supervision and electrical networks were studied. After completing the internship, the principles of doing business were thoroughly studied, which can facilitate the student’s further work in a particular field of activity.

LITERATURE

1. Magazines “Bulletin of the Tax Service of Ukraine” No. 60-65, 2003.

2. Practical business “For a private entrepreneur about taxes”, publishing center “Gala-Capital”, 2002.

3.Valley P. A Safety Guide. M.: Energoatomizdat 1994 - 824 p.

Hello, dear reader.

This article consists of the following sections:

How to count the days of practice
Then an example of filling out a pre-diploma practice diary
Lots of items to use when filling out your diary
Some important questions at the end of the article

If you don’t want to fill out the pre-diploma practice diary yourself - you can always order it at any student exchange - this is a fairly inexpensive job that will be done for you in a very short time.

To order a practice diary, I can recommend you to use any student work exchange, for example, author24 - simply because there are the most performers: https://author24.ru/

How to fill out a diary of pre-graduate (or industrial) practice as an economist? To fill it out you need to follow several steps:

Determine how many days the practice lasts (This is written in the training manual or in the order for practice, options: 2 weeks, 4 weeks, 8 weeks)
Put dates in your diary - from the first day to the last (except weekends).
Dates can be viewed using this service: .
That is, for each week in practice you will have 5 lines in your diary (Monday, Tuesday, Wednesday, Thursday, Friday).
Opposite each day you will need to write several tasks that you did. You will get something similar to the picture below. The supervisor will mark the completion. Usually the word “completed” is written there.
If in reality you were not in practice at all, you will have to invent points. There should be 3-5 of them in each cell.

I think the logic of filling out the diary is already clear to you. Below is a list of possible points and some important questions.

Getting to know the company as a whole
Getting to know the management of the enterprise and your immediate supervisor
Meeting the practice manager
Preparation of documents for arrival to practice
Signing an order for access to the enterprise
Completing safety training
Familiarization with the provisions on trade secrets
Signing documents on trade secrets
Corporate conduct training
Meeting the organization's employees
Familiarization with the organizational structure of the organization
Drawing up an organizational chart for company management
Familiarity with the activities of the organization as a whole
Assessing the scale of the company's work
History of the creation and development of the enterprise
Drawing up a brief description of the enterprise
Familiarization with the industry of the enterprise in Russia
Studying the legal aspects of the organization's activities
Study of regulations governing the operation of the enterprise
Drawing up an agreement for the provision of consulting services to a company client
Copying sales contracts and adjusting them for new clients
Answering telephone calls and providing telephone consultations
Accepting requests for service
Filling out invoices
Filling out invoices
Collection of reports on the operating activities of the organization
Studying the organization's archives
Copying and filing organization documents for archiving
Attendance at negotiations with suppliers
Participation in an operational meeting
Reconciliation of settlements with counterparties based on financial statements
Making changes to counterparties in the 1C: Enterprise program
Studying theory on the topic of work and report
Selecting sources for analysis
Listing applications
Compiling a bibliography
Preparation of applications with reporting
Drawing up tables with general indicators of the organization
Preparation and analysis of accounting documents
Preparing a financial analysis structure
Selecting sections for financial status
Checking collected documents for typos and other errors
Assessment of the dynamics and structure of the company’s property
Assessing the dynamics and structure of the company's capital
Main indicators of the economic condition of the organization
Main indicators of the organization's economic results
Assessment of key indicators of economic condition and economic results
Study of technical and economic indicators of the enterprise
Preparation of materials for analysis
Drawing up an analysis scheme
Selecting Analysis Sections
Studying the reporting forms used by the organization
Preparation of management reporting for analysis
Analysis of indicators of financial and economic activity of the enterprise
Assessment of the economic security of an enterprise
Analysis of the enterprise's marketing activities
Conducting an analysis of competitors' prices and drawing up an explanatory note for the manager
Conducting analysis of cash flow, credit and settlement transactions
Studying the staffing table of the enterprise and the organizational objectives of the company
Conducting analysis of finished products and inventories
Conducting an analysis of fixed assets and intangible assets
Conducting labor efficiency analysis and payment calculations
Estimation of depreciation of equipment at the enterprise
Participation in checking the completion of enterprise reporting
Preparation of initial data for an individual task
Communication with the manager about the mission and objectives of the organization
Study of the organization, main activities, composition and structure of the organization.
Study of normative documents regulating the activities of the organization, types and contents of constituent documents, organizational and legal form of the enterprise, forms of ownership, types of statutory activities.
Constituent documents and main legal acts
Studying the responsibilities and job descriptions of the organization's employees.
Study of technical and economic indicators.
Familiarization with the accounting procedures.
Study of the organization of the system of payment and labor incentives.
Study of the organization's sales plans, study of planning standards, orders for organizing planning in the organization, methodological recommendations and orders.
Study of the main indicators used to evaluate the activities of the organization.
Assessment of the enterprise’s balance sheet (dynamics of accounts payable and receivable, inventories, finished products in the warehouse, balance sheet currency, etc.)
Analysis of accounts receivable, study of own and borrowed funds, analysis of the formation of the organization's working capital.
Analysis of the organization's accounts payable.
Study of the procedure and mechanism of pricing (determining the cost) of goods sold.
PCs, programs and office equipment used in the work of the institution.
Work in the program “1C Enterprise 8.0” and “Client-Bank”.
Conducting an analysis of the financial stability of the enterprise
Assessing the liquidity of an enterprise
Conducting an assessment of the organization's solvency.
Studying the practice of relationships between the organization and banks and other credit institutions.
Study of payment and settlement procedures in force in the organization
State of settlement and payment discipline.
Study of payment forms used by the organization.
Participation in the preparation of primary documents (invoices, delivery notes)
Studying relationships with tax institutions, budgets of various levels, extra-budgetary funds.
Studying relationships with clients (suppliers and customers or buyers).
Participation in payment and settlement work.
Studying the procedure for the formation, development and approval of a product range
Studying the sources of goods receipt
Analysis of product range. Working with price lists.
Familiarization with the procedure for acceptance and delivery of goods, their documentation and types of vehicles used.
Participation in the preparation of primary documents.
Participation in the preparation of applications for the import of products from suppliers.
Studying work with suppliers to determine the price level for supplied goods.
Familiarization with the advertising activities of the enterprise
Participation in ordering promotional products, business cards, souvenirs for customers, etc.
Study of the organization of financial responsibility.
Studying the procedure for conducting inventories, collecting losses and shortages.
Conducting an assessment of the economic situation.
Income Statement Analysis
Analysis of the organization's equity.
Study of contracts between suppliers and buyers.
Work with primary documents and correspondence.
Studying the requirements for report formatting
Creating a report template
Drawing up the contents of the report
Preparation of a report on the internship
Checking the findings and official documents of the organization
Preparation of conclusions based on the analysis performed
Preparation of charts and graphs for the report
Determining areas for improving performance
Studying similar situations in other companies
Offering recommendations for improving the company's activities
Proposal of improvement measures
Preparation of a draft practice report
Filling out a practice diary
Obtaining characteristics of the practice manager from the enterprise
Submitting a report to the practice manager for review
Preparation of a final version of the practice report
Drawing up a practice report and submitting it to the practice manager for review.
Collection of documents, signatures and seals

Now a few important questions that arise when filling it out.

Is the practice diary strictly checked? No, not strictly. It simply describes what the trainee does every day at the internship site. What to check there. Check the practice report in more detail (more on that).
Is it possible to write immediately in it, without drafts? Yes, you can. Some students fill out this diary immediately before taking the test. Although if you have doubts, you can do it on a draft first. But this doesn’t make much sense.
And if every Monday an economist does the same thing, then you can write like this - the same thing every Monday? You can do the same thing, as long as it doesn’t catch your eye: use synonyms, change the order of points, and so on
Is it possible to write the same thing if it really is so? In principle, the same thing is possible. But, again, it’s better to be a little unique. For example: analysis of plan implementation = assessment of achievement of turnover goals.
Where to put stamps on the practice diary (Inzhekon). It is necessary to put three round seals of the company (as of spring 2013): on the title page(over the words “Head of practice from the enterprise”); in the description of a student from the internship site(in the lower right corner); in the review of the practice manager from the organization(also in the lower right corner).

You can ask your questions about pre-graduation practice for economic specialties in the comments to this post or in contact.

Introduction………………………………………………………………………………………...3

1. General characteristics of Progress LLC…………………………………......5

2.Analysis of the financial position of Progress LLC…………………………10

3. Proposals for optimizing the financial and economic situation

LLC "Progress"…………………………………………………………………………………16

Conclusion………………………………………………………………………………..20

Diary of pre-diploma practice……………………………………………..21

Final feedback from the practice manager from the organization......................23

Appendix 1……………………………………………………………..............24

Appendix 2…………………………………………………………..25

Introduction

The relevance of pre-graduation practice is due to the need to generalize, systematize, consolidate and deepen the theoretical knowledge acquired during training at the Branch of the State Educational Institution of Higher Professional Education of MSUTU in Cheboksary, and apply it in practical activities in relation to the specialty and profile of the future profession.

The purpose of pre-diploma practice is to analyze the financial and economic indicators of the enterprise, as well as to identify and substantiate areas for increasing the efficiency of financial and economic activities.

The object of the study is Progress LLC.

The subject of the study is the accounting (financial) statements and economic activities of the enterprise, on the basis of which the analysis of financial and economic indicators will be based.

To achieve this goal, it is necessary to complete the following tasks:

Study the functioning and development of an enterprise as a management system;

Collect information characterizing the main directions of production, economic and financial activities of the enterprise;

Review and summarize information related to the external and internal environment of the object being studied;

Collect and analyze the financial statements of the enterprise;

Develop proposals for improving and improving the system of indicators of financial and economic activities of Progress LLC.

During the practice, the following methods were used: analytical method, method of calculating indicators, grouping method, comparison and comparison method.

The practical significance of the work done is determined by the fact that during the internship, information was collected that characterizes the organizational and economic parameters of the activities of Progress LLC. In addition, information characterizing the main directions of production, economic and financial activities of the enterprise was studied. Experience has been gained in using such work methods as the analytical method, the method of calculating indicators, the grouping method, the method of comparison and comparison, directly according to the profile of the future profession. Experience has been gained in analyzing the financial and economic activities of an enterprise and developing proposals for optimizing financial and economic performance indicators. Of fundamental importance is the fact that during the internship, practical material was collected for preparing and writing a final qualifying thesis.

1. General characteristics of Progress LLC

Limited Liability Company "Progress", a small enterprise for the production of bread and flour confectionery products for non-durable storage.

The company was established at the beginning of 2006 and has been carrying out its financial and economic activities to the present time. Location of Progress LLC: Chuvash Republic, Shumerlinsky district, 62nd quarter of the Mysletsky forestry of the Torkhanskoye rural settlement, no. 2.

According to the Charter of Progress LLC, the enterprise is the legal successor of all rights and obligations of the affiliated Shumerlinsky Production Plant Chuvashpotrebsoyuz LLC.

The history of the creation and operation of the enterprise is relatively short; Progress LLC began its business activities at the beginning of 2006. The main goal of the enterprise is to make a profit and expand the market for goods and services.

The organizational management structure of Progress LLC is shown in Figure 1.

Figure 1 - Organizational structure of Progress LLC

The organizational structure of the enterprise as a whole corresponds to the scale and nature of the financial and economic activities of the enterprise

The production structure of Progress LLC is presented in Figure 2.

Figure 2 - Production structure of Progress LLC

The enterprise employs an average of 63 people, with an average monthly salary of 20.4 thousand rubles. For the Mysletsky forestry of the Torkhansky rural settlement, this is a high level of wages, as a result of which there are no problems with labor resources. If there is a slight staff turnover, it is due to reasons such as workers moving to other cities, going on maternity leave, etc.

In the economy of the Mysletsky forestry of the Torkhansky rural settlement, Progress LLC plays an important role, because There are few enterprises engaged in production activities here. In addition, Progress LLC operates not only in the local market, but also at the regional level.

The company is obliged to maintain accounting records and provide financial statements in the manner established by the legal acts of the Russian Federation. Responsibility for the organization, condition and reliability of accounting in the Company, timely submission of the annual report and other financial statements to the relevant authorities, as well as information about the Company’s activities provided to creditors and the media, rests with the manager in accordance with the legal acts of the Russian Federation.

The external environment of Progress LLC is presented in Figure 3.

Figure 3 - External environment of Progress LLC

Let's consider the property structure of Progress LLC at the present time (Figure 4).

Figure 4 - Property structure of Progress LLC as of 01/01/2010, thousand rubles.

At the beginning of 2009, the shares of non-current assets and current assets in the property structure were 38.5% and 61.5%, respectively, and at the end of 2009. – 40.5% and 59.5%, respectively. The structure of the property corresponds to the area of activity of Progress LLC, i.e. production.

Figure 5 shows the dynamics of revenue for ordinary activities, i.e. from the sale of bread and flour confectionery products with non-durable storage for the period since 2006. to 2009

Figure 5 – Dynamics of revenue from the sale of bread and non-perishable flour confectionery products, thousand rubles.

The dynamics of sales revenue indicate that the company has been operating quite successfully in the market for the sale of bread and flour confectionery products during 2006 - 2008. revenue is constantly calculated. Income from the production and sale of bread and flour confectionery products decreased only in 2009, and then only relative to 2008. The reason for this is not the global financial and economic crisis, since bread is an inelastic product in demand; it has no substitute goods. The reason for this is the pricing policy of the enterprise, since Progress LLC made a slight reduction in prices for flour confectionery products in order not to lose customers. Bread prices remained at the 2008 level, because... changing them would not lead to people eating more or less bread than usual.

The dynamics of net profit from sales corresponds to the dynamics of sales revenue (Figure 6).

Figure 6 – Profit dynamics of Progress LLC for the period 2006 – 2009, thousand rubles.

2.Analysis of the financial position of Progress LLC

The financial block (or financial condition analysis) of the process of assessing the financial and economic condition of an enterprise is a set of universal indicators calculated on the basis of the main forms of financial statements.

The main aspects of this performance analysis that need to be assessed include:

Analysis of liquidity and solvency;

Financial stability analysis;

Analysis of business activity;

Analysis of the efficiency of the enterprise.

The basis for the analysis of the financial position of Progress LLC was the following forms of accounting (financial) statements:

Balance sheet (form No. 1) as of 01/01/2008. and Income Statement for 2007;

Balance sheet (form No. 1) as of 01/01/2009. and Income Statement for 2008;

Balance sheet (form No. 1) as of 01/01/2010. and Profit and Loss Statement for 2009.

In tabular form, the indicators of these forms of financial statements are presented in Appendix 1 and Appendix 2 of this report on pre-diploma practice.

Figure 7 shows the structure of the company's current assets as of January 1, 2010, where it is clearly visible that most of the assets are concentrated in short-term accounts receivable. Approximately equal shares of assets (32% and 27%) are concentrated in cash and inventories. Such a picture of the structure of working capital may already indicate an excess amount of cash.

Figure 7 - Structure of current assets of Progress LLC as of 01/01/2010, in%

The calculation of liquidity and solvency indicators of Progress LLC is presented in Table 1.

Table 1

Calculation of liquidity and solvency indicators of Progress LLC

Indicator name	Calculation method based on aggregate balance data	Calculation method according to accounting reporting lines	Normal limit	Calculation of indicators
Indicator name	Calculation method based on aggregate balance data	Calculation method according to accounting reporting lines	Normal limit
1. General indicator of solvency	(A1+0.5A2+0.3A3)/ (P1+0.5P2+0.3P3)	page 250 + page 260 + 0.5 x (page 240) + 0.3 x (page 210 + page 220 + page 230 + page 270) / page 620 + 0.5 x (page 610 + page 630 + page 660) + 0.3 x (page 590 + page 640 + page 650)	> either = 1
2. Absolute liquidity ratio		(page 250 + page 260) / (page 610 + page 620 + page 630 + page 660)	from 0.2 to 0.5
3.Critical (intermediate) liquidity ratio	(A1+A2)/(P1+P2)	(p. 250 + p. 260 + p. 240) / (p. 610 + p. 620 + p. 630 + p. 660)
4.Current ratio	(A1+A2+A3)/ (P1+P2)	(p. 290) / (p. 610 + p. 620 + p. 630 + p. 660)

The dynamics of liquidity and solvency indicators are shown in Figure 8.

Figure 8 - Dynamics of liquidity and solvency indicators of Progress LLC for 2006 – 2009.

The dynamics of the coefficients is not entirely unambiguous, but in general shows an increase over the period of time under consideration.

An assessment of these ratios suggests that Progress LLC has excessively excess liquidity of funds. In general, the enterprise is solvent, as evidenced by the values of the general solvency indicator. The company is able to pay off its short-term obligations (and it does not have long-term obligations, judging by its financial statements) at the expense of its current assets.

Despite the fact that the current financial and economic crisis in Russia is often called a liquidity crisis, it is clear that it did not affect Progress LLC, since at the end of 2009. there were so many funds in the company’s accounts (633 thousand rubles) that it was able to more than pay off all its financial obligations (490 thousand rubles).

The values of liquidity and solvency indicators most likely indicate poor quality cash management.

The calculation of financial stability indicators is presented in Table 2.

table 2

Calculation of financial stability indicators of Progress LLC

Indicator name	Calculation method	Normal limit	Actual value of indicators
Indicator name	Calculation method	Normal limit
1.Capitalization ratio	(p.590+p.690)/p.490	not higher than 1.5
2.Ratio of availability of own sources of financing	(p.490-p.190)/p.290	> 0.1; optimal >or =0.5
3.Financial independence coefficient	p.490/p.700
4.Financing ratio	p.490/ (p.590+p.690)	>either = 0.7; optimal =1.5
5.Financial stability coefficient	(line 490+line 590)/ Balance currency	> or =0.6

The values of the calculated indicators significantly exceed the necessary optimal limits, which, on the one hand, indicates ultra-high financial stability, on the other hand, it is alarming: what is the reason for this state of affairs?!

Firstly, the enterprise has more than enough of its own working capital, as evidenced by the values of the ratios of its own sources of financing, the values of which range from 0.65 to 0.75 during 2006 - 2009.

In the structure of Progress LLC's liabilities, its own sources of financing significantly predominate, as evidenced by the values of the financial independence indicator, which during 2006–2009. did not fall below 0.8. The company is not financially dependent on external sources of financing.

For a comprehensive analysis of the financial situation, an analysis of the property turnover of Progress LLC is also necessary (Table 3).

Table 3

Business activity indicator system Progress LLC

Index		Actual value of indicators: number of revolutions (Turnover rate in days)
Index
Asset turnover ratio	(Sales revenue – Indirect taxes)/ (0.5 (Non-current and current assets at the beginning of the year + non-current and current assets at the end of the year))
Turnover ratio of current assets	(Sales revenue - Indirect taxes)/(0.5 (Current assets at the beginning of the year + Current assets at the end of the year))
Equity capital turnover ratio	(Sales revenue-Indirect taxes)/(0.5(Capital and reserves + Deferred income + Reserves for upcoming expenses at the beginning of the year + Capital and reserves + Deferred income + Reserves for upcoming expenses at the end of the year))
Inventory turnover ratio	Cost of work performed/(0.5(Inventories at the beginning of the year + Inventories at the end of the year))
Receivables turnover ratio	Sales revenue/(0.5(Accounts receivable at the beginning of the year + Accounts receivable at the end of the year))

Business activity indicators indicate a fairly high turnover of funds at Progress LLC. On average, the property of an enterprise turns over 4.4 times a year or 82 days, i.e. During this period of time, all funds invested in the turnover are scrolled through, and the company receives income.

Accounts receivable turn over on average in 26 days. Own capital turns over on average 66 days.

The values of turnover ratios of Progress LLC indicate a high level of business activity of the enterprise.

However, it should be noted that during 2008 there was an increase in the level of business activity, and in 2009. There was a slight decrease in the rate of turnover of the enterprise's property. Probably the reason for this is the general economic crisis situation in the country, which cannot affect economic entities.

Table 4

Assessment of enterprise performance efficiency, %

Indicator name	Calculation formula
Return on assets based on net profit	Net profit /(0.5(Non-current and current assets at the beginning of the year + non-current and current assets at the end of the year))
Return on equity on net profit (retained)	Net profit/(0.5(Equity capital at the beginning of the year+Equity capital at the end of the year))
Return on sales at cost of sales	Net profit/(Cost of sales)
Return on sales based on net profit	Net profit/(Revenue-VAT)

The company is characterized by low profitability of financial and economic activities. In 2008, there was an increase in operating efficiency; in 2009, there was a decrease in profitability indicators relative to 2008, but they did not fall below the values of these coefficients in 2007.

Overall in 2009 Progress LLC:

From 1 ruble invested in the property (assets) of the enterprise, 11.1 kopecks of net profit were received;

From 1 ruble invested in the enterprise’s own capital, 13.4 kopecks of net profit was received;

From 1 ruble spent on expenses for the production and economic activities of the enterprise, 2.8 kopecks of net profit were received;

From 1 ruble invested in the turnover (income) of the enterprise, 2.6 kopecks of net profit were received.

In general, we can talk about the well-being of the financial and economic condition of Progress LLC, although it would not be superfluous to take a number of measures aimed at increasing the economic efficiency of activities and optimizing liquidity and solvency indicators.

3. Proposals for optimizing the financial and economic situation of Progress LLC

The identified surplus of liquid funds is an undesirable phenomenon; its presence is evidence of the insufficiently effective use of Progress LLC's temporarily free cash and other current assets.

It is assumed that the higher the current liquidity ratio, the more reliable the position of the creditors, since in the event of failure to fulfill loan agreements, the borrower will be able to satisfy the creditors' claims due to the excess of current assets over short-term debt.

The growth of this ratio is facilitated by the growth of long-term sources of financing for inventories and a decrease in the level of short-term liabilities.

At the same time, the too high current liquidity observed at Progress LLC, from the point of view of the actions of the organization’s management, is a sign of insufficiently effective operational management of the assets entrusted to them by the owners of the organization. It indicates funds stuck in bank accounts and not involved in economic turnover, a level of inventory that has become excessive compared to the real needs of the organization, and an incorrect credit policy.

LLC "Progress" needs to use the excess funds accumulated in bank accounts and in the cash register of the enterprise for the development of production activities, possibly for the expansion of technological processes.

Due to the low profitability of the production and economic activities of Progress LLC, the company faces the urgent task of optimizing costs by choosing the most rational and effective methods of accounting and cost control.

In conditions of market relations and competition, the most progressive is the normative method of cost accounting, which is a set of procedures for planning, rationing, releasing materials into production, drawing up internal reporting, calculating the cost of products, carrying out economic analysis and control based on cost standards. Therefore, Progress LLC can be recommended to fully use the standard cost accounting method.

The effectiveness of this method is also evident in the fact that it involves timely intervention in the formation of production costs and strict adherence to technological and production discipline. Essentially, this is a method of daily ongoing monitoring and identification of new savings reserves, which serves as a way to reduce production costs and increase the profitability of a business entity.

The main advantage of the system of regulatory accounting and control is the prompt identification of deviations of actual costs from the current norms for the consumption of raw materials and materials, wages and other production costs, their causes and impact on the cost of production.

The basic principles of the standard cost accounting method are as follows:

1) preliminary preparation of standard cost calculations for each type of services provided based on the standards and estimates in force at the enterprise; keeping records of changes in current standards during the month to adjust the standard cost, determining the impact of these changes on the cost and effectiveness of the measures that caused their changes;

2) accounting of actual costs during the month, dividing them into costs according to norms and deviations from norms;

3) identification and analysis of the causes, as well as the conditions for the occurrence of deviations from the norms in the places of their occurrence;

4) determination of actual cost as the sum of standard cost, deviations from standards and changes in standards.

A reserve for increasing the profitability of manufactured and sold products (goods) can also be a reduction in the volume of work in progress balances. During the period under review, according to the balance sheet data, a significant increase in the structure of non-current assets in the value of work in progress is clearly visible: from 5 thousand rubles. in 2007 up to 353 thousand rubles. in 2009

Work in progress includes products that have not passed all stages (phases, repartitions) of processing provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance. But the profile of Progress LLC is bread and flour confectionery products with short shelf life. Therefore, increasing the amount of work in progress can generally lead to serious sales problems in the future, if this process is not intensified today. Thus, Progress LLC needs to focus its efforts on reducing the amount of work in progress.

The enterprise has a huge amount of additional capital. In particular, in 2006 additional capital amounted to 2036 thousand rubles, in 2009. its value was 2410 thousand rubles.

The sources of formation of additional capital of Progress LLC are:

Amounts of additional valuation of fixed assets and intangible assets;

The excess of the value of the participant’s contribution to the authorized capital of the limited liability company over the nominal value of the share paid by the participant;

Additional contributions to the company's property.

Since the amounts credited to account 83 “Additional capital”, as a rule, are not written off, Progress LLC can recommend the following options for its use:

Increasing the authorized capital due to additional capital amounts;

Payments to participants when the authorized capital is reduced.

Thus, the implementation of the above proposed measures will allow Progress LLC to maintain a high level of solvency, overcome excess liquidity, expand the turnover of production and economic activities, optimize costs and increase the efficiency of financial and economic activities. In general, the enterprise will strengthen its financial and economic position in today’s unstable business conditions.

Conclusion

In the process of completing pre-graduation internship at Progress LLC as an analytical economist, the opportunity was realized to consolidate the theoretical knowledge acquired during training at the Branch of the State Educational Institution of Higher Professional Education of Moscow State Technical University in Cheboksary, and to use it in practical activities in relation to the specialty and profile of the future profession.

To achieve this goal, the following tasks were completed during the internship:

The functioning and development of an enterprise as a management system has been studied;

Information has been collected characterizing the main directions of production, economic and financial activities of the enterprise;

Information related to the external and internal environment of the object under study, namely Progress LLC, was reviewed and summarized;

Collected and analyzed the financial statements of the enterprise;

Instructive and regulatory documents regulating the indicators of liquidity and financial stability of the enterprise, as well as the procedure for its functioning as an economic entity, have been studied;

An analysis of the financial condition of Progress LLC was carried out based on financial reporting data, in particular forms No. 1 “Balance Sheet”, No. 2 “Profit and Loss Statement” for 2007 - 2009;

Proposals have been developed to improve the efficiency of the financial and economic activities of Progress LLC.

Annex 1

Data from the balance sheets of Progress LLC, thousand rubles.

	End of 2007	End of 2008	End of 2009

I. NON-CURRENT ASSETS
Intangible assets
Fixed assets
Construction in progress
Long-term financial investments
Deferred tax assets
Other noncurrent assets
TOTAL for section I
II. CURRENT ASSETS
Reserves, incl.
raw materials, supplies and other similar assets
costs in work in progress
finished products and goods for resale
goods shipped
Future expenses
Value added tax on purchased assets
Accounts receivable (payments for which are expected more than 12 months after the reporting date)
Accounts receivable (payments for which are expected within 12 months after the reporting date), including:
buyers and customers
Short-term financial investments
Cash
Other current assets
TOTAL for section II
BALANCE (sum of lines 190 + 290)
	End of 2007	End of 2008	End of 2009
III. CAPITAL AND RESERVES
Authorized capital
Extra capital
Reserve capital
Retained earnings of the reporting year
TOTAL for section III
IV. LONG TERM DUTIES
Loans and credits

Other long-term liabilities
TOTAL for section IV
V. SHORT-TERM LIABILITIES
Loans and credits
Accounts payable, including:
suppliers and contractors
debt to the organization's personnel
debt to the government off-budget funds
debt on taxes and fees
other creditors
revenue of the future periods
Other current liabilities
TOTAL for Section V
BALANCE (sum of lines 490 + 590 + 690)

Appendix 2

Data from the profit and loss statements of Progress LLC, thousand rubles.

Indicator name

Income and expenses from ordinary activities
Revenue (net) from the sale of goods, products, works, services (less value added tax, excise taxes and similar mandatory payments)
Cost of goods, products, works, services sold
Gross profit
Business expenses
Administrative expenses
Profit (loss) from sales (lines (010 - 020 - 030 - 040))
Other income and expenses
Interest receivable
Percentage to be paid
Income from participation in other organizations
Other income
other expenses
Profit (loss) before tax
Deferred tax assets
Deferred tax liabilities
Current income tax
Other payments to the budget
Net profit (loss) of the reporting period
Permanent tax liabilities (assets)
Basic earnings (loss) per share
Diluted earnings (loss) per share