BUSINESS ACTIVITY ANALYSIS OF PUBLIC CATERING ENTERPRISES IN IVANOVO
Abstract
The analysis of the enterprise efficiency is based on its business activity. This indicator represents the ability of an enterprise to maintain a stable position in a competitive market and achieve the result of labor with minimal expenditure of resources. In a market economy, business activity analysis becomes one of the most relevant areas of the company's activities analysis. This article provides an analysis of the business activity of public catering enterprises of Ivanovo, which are in the greatest demand. The results of the enterprises' work during the operational cycle are analyzed. Three companies of the city were selected for the analysis: Ogonek LLC, Shesh-Besh LLC, LAVASH LLC. Various indicators were used to assess their liquidity, financial stability, profitability and turnover. Accounting (financial) statements, including the balance sheet and the statement of financial results, were taken as the main source of information. From the analysis, conclusions were drawn about the state of assets and liabilities of companies, the profitability level, the capital use efficiency, and the absolute financial stability of all objects of research was determined. The resources with the best turnover were identified, as well as resources with a high turnover duration. In conclusion, the financial condition compliance of the studied enterprises with their competitive positions among the best public catering enterprises of Ivanovo was determined. The information obtained as a result of the business activity analysis of a commercial organization is the basis for making managerial decisions both at the level of business entities and making forecasts of business development, and at the regional level.
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