In modern market conditions constantlythere are certain risks in commercial, economic and production activities. For example, in the production of a certain product, there is a probability of insufficient demand for it, and, consequently, loss of profit and bankruptcy. When striving for maximum reduction in the degree of risk, it is necessary to conduct careful economic calculations of the results of the business entity's activities in various areas of activity, with their subsequent analysis and assessment. The main economic indicators presuppose the existence of certain evaluation criteria, and appropriate calculation and generalization techniques are used to determine them.
A variety of indicators is associated with the samea variety of features and properties of the company's commercial and production activities. At the same time, specialists have proved that the main economic indicators do not have absolute universality, and can be used only in a complex. That is why in practical activity a system of such criteria is used which are interrelated and reflect many aspects of the activity of the economic entity.
Basic economic indicators of the enterpriseare general, group and individual. Based on the analysis purposes, these parameters can be expressed in absolute, relative or average value. The indicator itself is such only in the case when it has qualitative certainty. Otherwise, this is a prime number that does not indicate anything.
Twenty years ago in Russia were completelyformed the main economic indicators with their calculation methodology, but they were oriented to a centralized planned economic system. Already in the process of political reforms in the country, the specified system of criteria began to undergo certain changes and adapt to the new economic conditions. For example, with a planned type of management, the main performance indicators consisted in analyzing characteristics such as the output volume and the fulfillment of the plan. Under market conditions, the main criteria for the success of an enterprise are the following: profitability, sales volume and, of course, profit.
The main economic indicators are based on market requirements and are divided into:
- evaluation, which gives a description of the achieved level of development of the enterprise;
- Expensive, which reflect the amount of costs for the implementation of the core activities of the subject.
This classification can be considered conditional anddepending on the goals in the analysis. For example, the criterion "production costs" can be considered as an assessment, characterizing the level of costs, and can be as costly, since it allows you to determine the amount of costs when providing services.
A similar point of view is held by scientists andbuilding indicators by significance. For example, the profit for its importance to the business entity may leave the lessor absolutely indifferent to it, which is more interested in the liquidity of the company. Shareholders also show the greatest interest in the size of dividends and the stock price.
Based on the above, we can formulate such basic economic indicators:
- volume of sales of the enterprise;
- gross and net profit;
- profit after payment of various interests accrued on loans and other loans;
- net profit received after all deductions in the form of taxes and other additional payments;
- productivity of the enterprise as a whole, and its specific elements;
- liquidity of assets.
