Assessment of the economic efficiency of the use of financial resources (on the example of PJSC VimpelCom)
| Jazyk: | ruština |
|---|---|
| Rok vydání: | 2022 |
| Předmět: | |
| DOI: | 10.18720/spbpu/3/2022/vr/vr22-1965 |
| Popis: | Тема вÑпÑÑкной квалиÑикаÑионной ÑабоÑÑ: «ÐÑенка ÑкономиÑеÑкой ÑÑÑекÑивноÑÑи иÑполÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑинанÑовÑÑ ÑеÑÑÑÑов (на пÑимеÑе ÐÐР«ÐÑмпелÐом»)». ÐÐ°Ð½Ð½Ð°Ñ ÑабоÑа поÑвÑÑена изÑÑÐµÐ½Ð¸Ñ Ð¾ÑобенноÑÑей ÑпÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑинанÑовÑми ÑеÑÑÑÑами пÑедпÑиÑÑиÑ, ÑÑÑноÑÑи ÑинанÑовÑÑ ÑеÑÑÑÑов и оÑобенноÑÑей ÑÑÑекÑивноÑÑи иÑполÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑинанÑовÑÑ ÑеÑÑÑÑов коÑпоÑаÑии. ÐадаÑи, коÑоÑÑе ÑеÑалиÑÑ Ð² Ñ Ð¾Ð´Ðµ иÑÑледованиÑ: 1. ÐзÑÑение ÑеоÑеÑиÑеÑÐºÐ¸Ñ Ð¾Ñнов ÑÑÑекÑивноÑÑи иÑполÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑинанÑовÑÑ ÑеÑÑÑÑов. 2. Ðнализ деÑÑелÑноÑÑи ÐÐР«ÐÑмпелÐом» и оÑенка его имÑÑеÑÑвенного и ÑинанÑового положениÑ. 3. ÐÑенка ÑÑÑекÑивноÑÑи иÑполÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑинанÑовÑÑ ÑеÑÑÑÑов на базе ÑÑадиÑионнÑÑ Ð¾ÑноÑиÑелÑнÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°Ñелей. 4. РазÑабоÑка меÑодологии оÑенки ÑÑÑекÑивноÑÑи иÑполÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑеÑÑÑÑов коÑпоÑаÑии и ÑкономиÑеÑÐºÐ°Ñ Ð¾Ñенки иÑполÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑинанÑовÑÑ ÑеÑÑÑÑов ÐÐР«ÐÑмпелÐом». ÐÑÑледование пÑоводилоÑÑ Ð½Ð° базе ÐÐР«ÐÑмпелÐом». ÐÐ»Ñ Ð°Ð½Ð°Ð»Ð¸ÑиÑеÑкой и ÑаÑÑеÑной ÑаÑÑи вÑпÑÑкной ÑабоÑÑ Ð¸ÑполÑзовалÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· внÑÑÑÐµÐ½Ð½Ð¸Ñ Ð¿ÑоÑеÑÑов компании и обÑабоÑка ÑÑаÑиÑÑиÑеÑÐºÐ¸Ñ Ð´Ð°Ð½Ð½ÑÑ Ð¸Ð· бÑÑ Ð³Ð°Ð»ÑеÑÑкой оÑÑеÑноÑÑи компании. ÐÑл пÑоведен анализ, в Ñ Ð¾Ð´Ðµ коÑоÑого вÑÑвлено Ñнижении вÑÑÑÑки Ð¾Ñ Ð¿Ñодаж и оÑÑиÑаÑелÑÐ½Ð°Ñ Ð²ÐµÐ»Ð¸Ñина ÑобÑÑвенного обоÑоÑного капиÑала, коÑоÑÐ°Ñ Ð¿ÑÐ¸Ð²Ð¾Ð´Ð¸Ñ Ðº недоÑÑаÑÐºÑ ÑеÑÑÑÑов Ð´Ð»Ñ ÑинанÑиÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð´ÐµÑÑелÑноÑÑи. РаÑÑеÑÐ½Ð°Ñ ÑаÑÑÑ Ð±Ñла поÑвÑÑена деÑалÑÐ½Ð¾Ð¼Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ñ ÑÑÑекÑивноÑÑи иÑполÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑинанÑовÑÑ ÑеÑÑÑÑов коÑпоÑаÑии. РпеÑвой ÑаÑÑи анализа вÑÑвлена ÑинанÑÐ¾Ð²Ð°Ñ Ð½ÐµÑÑÑойÑивоÑÑÑ, наÑÑÑение ÑÑловий ликвидноÑÑи и Ð½ÐµÑ Ð²Ð°Ñка ÑобÑÑвеннÑÑ Ð¾Ð±Ð¾ÑоÑнÑÑ ÑÑедÑÑв. ÐÑоÑÐ°Ñ ÑаÑÑÑ Ð±Ñла поÑвÑÑена Ð°Ð½Ð°Ð»Ð¸Ð·Ñ Ð¸ÑполÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑинанÑовÑÑ ÑеÑÑÑÑов по ÑеоÑии коÑпоÑаÑивнÑÑ ÑинанÑов. Ðз негаÑивнÑÑ Ð¼Ð¾Ð¼ÐµÐ½Ñов бÑла вÑÑвлена оÑÑиÑаÑелÑÐ½Ð°Ñ ÑкономиÑеÑÐºÐ°Ñ Ð¿ÑибÑлÑ, ÑÑо говоÑÐ¸Ñ Ð¾ болÑÑÐ¸Ñ Ð¾Ð±ÑÐµÐ¼Ð°Ñ Ð¸Ð·Ð´ÐµÑжек на пÑедпÑиÑÑии и о неÑÑÑекÑивном иÑполÑзовании капиÑала. ÐоложиÑелÑнÑм моменÑов ÑвлÑеÑÑÑ Ð¿Ð¾Ð»Ð¾Ð¶Ð¸ÑелÑÐ½Ð°Ñ Ð²ÐµÐ»Ð¸Ñина Ñвободного денежного поÑока, Ñак как неÑмоÑÑÑ Ð½Ð° ÑÑ ÑдÑÐµÐ½Ð¸Ñ Ð¼Ð½Ð¾Ð³Ð¸Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°Ñелей, ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ Ð¸Ð·Ð²Ð»ÐµÐºÐ°ÐµÑ Ð¸Ð· деÑÑелÑноÑÑи ÑиÑÑÑй денежнÑй поÑок. The topic of the final qualifying work: "Assessment of the economic efficiency of the use of financial resources (on the example of PJSC VimpelCom)". This work is devoted to the study of the features of the management of financial resources of the enterprise, the essence of financial resources and the features of the efficiency of the use of financial resources of the corporation. Tasks that were solved during the study: 1. Study of the theoretical foundations of the efficiency of the use of financial resources. 2. Analysis of the activities of PJSC VimpelCom and assessment of its property and financial situation. 3. Assessment of the effectiveness of the use of financial resources based on traditional relative indicators. 4. Development of a methodology for assessing the efficiency of the use of the corporation's resources and economic assessment of the use of financial resources of PJSC VimpelCom. The study was conducted based on PJSC VimpelCom. For the analytical and calculation part of the final work, the analysis of the company's internal processes and the processing of statistical data from the company's accounting statements were used. An analysis was carried out, during which a decrease in sales revenue and a negative amount of own working capital were revealed, which leads to a lack of resources to finance activities. The calculation part was devoted to a detailed analysis of the efficiency of the use of financial resources of the corporation. The first part of the analysis revealed financial instability, violation of liquidity conditions and lack of own working capital. The second part was devoted to the analysis of the use of financial resources on the theory of corporate finance. Of the negative aspects, negative economic profit was identified, which indicates large volumes of costs at the enterprise and inefficient use of capital. The positive aspect is the positive value of free cash flow, since despite the deterioration of many indicators, the company extracts net cash flow from its activities. |
| Databáze: | OpenAIRE |
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