Financial statements of the travel agency for the last 3 years. Evaluation of the financial results of the travel agency. Improving the structural structure of the travel agency

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8469 Words | 34 Page

Analysis of the financial condition of the tourist company "Aurora"

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6198 Words | 25 Page

The system of taxation of the results of financial and economic activities of enterprises in tourism

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8399 Words | 34 Page

Accounting for fixed assets in a travel agency

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5722 Words | 23 Page

report on practice in a travel agency

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6416 Words | 26 Page

Travel agency report

FIRMS…………………12-14 3.2 PAYMENT AND MOTIVATION OF EMPLOYEES…………………….14-15 4. ACTIVITIES OF THE ORGANIZATION TO PROVIDE SERVICES…………….15-16 5. ANALYSIS OF THE INTERNAL ENVIRONMENT OF THE ORGANIZATION……………...……………16-20 6. ASSESSMENT OF THE IMAGE TRAVEL COMPANIES …………………………………………….20-22 CONCLUSION…………………………………………………………………….23 LITERATURE USED………………………………………………..24-25 APPENDICES FEEDBACK OF THE PRACTITION MANAGER FROM THE ORGANIZATION ON THE QUALITY OF IMPLEMENTATION...

3768 Words | 16 Page

financial services for enterprises

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6132 Words | 25 Page

"Analysis of the effectiveness of the commercial activities of the company and ways to improve it (on the example of the travel agency LLC Rusalka-Tour)"

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8903 Words | 36 Page

Basics of financial activity

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18678 Words | 75 Page

Report on production and economic practice in a travel agency

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2575 Words | 11 Page

Travel agency report

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Voyage travel agency report

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6009 Words | 25 Page

Report on practice in a travel agency

organizational structure analysis travel agencies ; 4. analysis of personnel qualifications, information on advanced training, on passing training of personnel in measures to ensure the safety of the consumer of services; 5. checking the availability of the necessary regulatory and technological documentation; 6. analysis of the range of services provided and the availability of the necessary licenses for the provision of services; 7. checking the accounting of claims and wishes of tourists and response procedures travel agencies to customer comments regarding...

4895 Words | 20 Page

Travel agency finance

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4259 Words | 18 Page

Travel agency analysis

Report on undergraduate practice at OOO Mir from 01/19/08 to 03/08/08 1. Organizational structure of the enterprise Each of the employees travel agencies performs certain functions, guided by job descriptions. The following functions are assigned to the travel agent: 1. Establishing business contacts between buyers and sellers of goods. 2. Ensuring the fulfillment of the conditions stipulated by the concluded agreements. 3. Provision of commercial services. 4. Registration of documentation. 5. Escort...

5960 Words | 24 Page

Analysis of the external environment of the travel agency

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5697 Words | 23 Page

report on practice in a travel agency

INDICATORS OF THE ENTERPRISE. 28 3.1. Fixed and working capital of the enterprise. 28 3.2. Organization of wages. 30 3.3. Financial reporting . 30 3. 4. Consulates and representative offices of the Republic of Kazakhstan abroad 30 CONCLUSION. 32 INDIVIDUAL TASK. 34 INTRODUCTION In accordance with the curriculum, I have been practicing since May 24, 2017. to June 24, 2017 in a limited liability company Travel agency -a plus". Internship is an important element in the preparation of a specialist. Practice gives the student the opportunity to...

2679 Words | 11 Page

Anti-crisis strategy of an enterprise on the example of a travel agency

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11999 Words | 48 Page

Travel agency

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3604 Words | 15 Page

Industrial and professional practice in a travel agency

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11431 Words | 46 Page

Teamwork Drawing up a business plan for the creation of a travel agency.

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1686 Words | 7 Page

Report on practice in a travel agency

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3886 Words | 16 Page

Travel agency

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11822 Words | 48 Page

Report on practice in a travel agency

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3794 Words | 16 Page

Travel agency

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6249 Words | 25 Page

Travel agency practice report

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3949 Words | 16 Page

Report on practice in a travel agency

practical skills in the field of collecting, systematizing and analyzing data - characterizing various aspects of the activity of enterprises in the tourism industry and hospitality. Main part. 1. General characteristics of the enterprise. Travel agency LLC "Orbita Tour" is a limited liability company, which began its work in 2006. The General Director is represented by Neveykin P.V. Despite its little experience, the travel company works closely and offers...

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Report on practice in a travel agency

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Report on the practice of travel agency Dionis

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Methods for analyzing the current state of a travel agency and their application in strategic management

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13976 Words | 56 Page

Sales Policy of the Travel Agency

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7220 Words | 29 Page

Improving the structural structure of the travel agency

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6761 Words | 28 Page

Modeling the activity of a travel agency

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5334 Words | 22 Page

promotion of the image of the travel agency

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17523 Words | 71 Page

Improving strategic planning in a travel agency

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Analysis of the activities of the travel agency

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7714 Words | 31 Page

Practice in a travel agency

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3947 Words | 16 Page

strategic development of the travel agency

tourism product. 14. Ensuring the competitiveness of tourism services based on their differentiation (for example travel agencies ...) 15.Quality management in the tourism industry (on the example travel agencies ...) 16. Formation of non-price competitive advantages of the tourist product. 17. Innovative technologies for improving the quality of tourist services (for example travel agencies ...) 18. Strategic development travel agencies as a key factor in its competitiveness. 19. Increasing the competitiveness of tourism services based on ...

2522 Words | 11 Page

Competitive policy of the travel agency

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4373 Words | 18 Page

Undergraduate practice in a travel agency

enterprise; * study of legislative acts and regulatory documents on tourism activities, instructions, regulations and other documents, by which enterprises are guided in their activities. * study and analysis of production, financial , commercial activities of a tourist enterprise; * study of the organization of the marketing service and marketing activities of a tourist enterprise; * study of the characteristics of a tourism enterprise for professional training ...

7946 Words | 32 Page

Analysis of the competitiveness of travel agencies in the city of Voskresensk

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Coursework - Business plan of the Helavisa travel agency

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4719 Words | 19 Page

Report on practice in a travel agency

travel company "Karavella", learn the specifics of the work travel agencies ; identify the necessary documents for the functioning of the company in our republic; determine the requirements for an office worker travel agencies . B) The objects of this practical work are travel agencies and tourism workers. C) The relevance of practice is to apply their theoretical knowledge in work in their specialty. In order for tourism in the Republic of Bashkortostan to succeed, travel agencies the public and private sectors need to...

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Full name: LLC "Travel agency "Tourism Council"

TIN: 7841449397

Type of activity (according to OKVED): 79.11 - Activities of travel agencies

Form of ownership: 16 - Private property

Legal form: 12300 - Limited liability companies

Reporting is done in thousand rubles

See detailed verification of the counterparty

Accounting statements for 2014-2018

1. Balance sheet

Name of indicator	The code	#DATE#
ASSETS
I. NON-CURRENT ASSETS
Intangible assets	1110	#1110#
Research and development results	1120	#1120#
Intangible search assets	1130	#1130#
Tangible Exploration Assets	1140	#1140#
fixed assets	1150	#1150#
Profitable investments in material values	1160	#1160#
Financial investments	1170	#1170#
Deferred tax assets	1180	#1180#
Other noncurrent assets	1190	#1190#
Total for Section I	1100	#1100#
II. CURRENT ASSETS
Stocks	1210	#1210#
Value added tax on acquired valuables	1220	#1220#
Accounts receivable	1230	#1230#
Financial investments (excluding cash equivalents)	1240	#1240#
Cash and cash equivalents	1250	#1250#
Other current assets	1260	#1260#
Total for Section II	1200	#1200#
BALANCE	1600	#1600#
LIABILITY
III. CAPITAL AND RESERVES
Authorized capital (share capital, authorized fund, contributions of comrades)	1310	#1310#
Own shares repurchased from shareholders	1320	#1320#
Revaluation of non-current assets	1340	#1340#
Additional capital (without revaluation)	1350	#1350#
Reserve capital	1360	#1360#
Retained earnings (uncovered loss)	1370	#1370#
Total for Section III	1300	#1300#
IV. LONG TERM DUTIES
Borrowed funds	1410	#1410#
Deferred tax liabilities	1420	#1420#
Estimated liabilities	1430	#1430#
Other liabilities	1450	#1450#
Total for section IV	1400	#1400#
V. SHORT-TERM LIABILITIES
Borrowed funds	1510	#1510#
Accounts payable	1520	#1520#
revenue of the future periods	1530	#1530#
Estimated liabilities	1540	#1540#
Other liabilities	1550	#1550#
Section V total	1500	#1500#
BALANCE	1700	#1700#

Brief balance sheet analysis

Graph of changes in non-current assets, total assets and capital and reserves by years

1 excluding the debt of the founders on contributions to the authorized capital

2. Profit and loss statement

Name of indicator	The code	#PERIOD#
Revenue	2110	#2110#
Cost of sales	2120	#2120#
Gross profit (loss)	2100	#2100#
Selling expenses	2210	#2210#
Management expenses	2220	#2220#
Profit (loss) from sales	2200	#2200#
Income from participation in other organizations	2310	#2310#
Interest receivable	2320	#2320#
Percentage to be paid	2330	#2330#
Other income	2340	#2340#
other expenses	2350	#2350#
Profit (loss) before tax	2300	#2300#
Current income tax	2410	#2410#
including permanent tax liabilities (assets)	2421	#2421#
Change in deferred tax liabilities	2430	#2430#
Change in deferred tax assets	2450	#2450#
Other	2460	#2460#
Net income (loss)	2400	#2400#
FOR REFERENCE
Result from the revaluation of non-current assets, not included in the net profit (loss) of the period	2510	#2510#
Result from other operations, not included in the net profit (loss) of the period	2520	#2520#
Cumulative financial result of the period	2500	#2500#

Brief analysis of financial results

Schedule of changes in revenue and net profit by years

4. Cash flow statement

Name of indicator	The code	#PERIOD#
Cash flows from current operations
Income - total	4110	#4110#
including: from the sale of products, goods, works and services	4111	#4111#
lease payments, license payments, royalties, commissions and other similar payments	4112	#4112#
from the resale of financial investments	4113	#4113#
other supply	4119	#4119#
Payments - total	4120	#4120#
including: to suppliers (contractors) for raw materials, materials, works, services	4121	#4121#
in connection with the remuneration of employees	4122	#4122#
interest on debt obligations	4123	#4123#
corporate income tax	4124	#4124#
other payments	4129	#4129#
Balance of cash flows from current operations	4100	#4100#
Cash flows from investment operations
Income - total	4210	#4210#
including: from the sale of non-current assets (except for financial investments)	4211	#4211#
from the sale of shares of other organizations (participatory interests)	4212	#4212#
from the return of loans granted, from the sale of debt securities (rights to claim funds from other persons)	4213	#4213#
dividends, interest on debt financial investments and similar income from equity participation in other organizations	4214	#4214#
other supply	4219	#4219#
Payments - total	4220	#4220#
including: in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets	4221	#4221#
in connection with the acquisition of shares of other organizations (participation interests)	4222	#4222#
in connection with the acquisition of debt securities (the rights to claim funds from other persons), the provision of loans to other persons	4223	#4223#
interest on debt obligations included in the cost of an investment asset	4224	#4224#
other payments	4229	#4229#
Balance of cash flows from investment operations	4200	#4200#
Cash flows from financial transactions
Income - total	4310	#4310#
including: obtaining credits and loans	4311	#4311#
cash deposits of owners (participants)	4312	#4312#
from issuance of shares, increase in participation	4313	#4313#
from the issuance of bonds, bills of exchange and other debt securities, etc.	4314	#4314#
other supply	4319	#4319#
Payments - total	4320	#4320#
including: owners (participants) in connection with the redemption of shares (participatory interests) of the organization from them or their withdrawal from the membership	4321	#4321#
to pay dividends and other payments	4322	#4322#
on the distribution of profits in favor of the owners (participants) in connection with the redemption (repurchase) of bills of exchange and other debt securities, the return of loans and borrowings	4323	#4323#
other payments	4329	#4329#
Balance of cash flows from financial operations	4300	#4300#
Balance of cash flows for the reporting period	4400	#4400#
Balance of cash and cash equivalents at the beginning of the reporting period	4450	#4450#
Balance of cash and cash equivalents at the end of the reporting period	4500	#4500#
The magnitude of the impact of changes in the foreign exchange rate against the ruble	4490	#4490#

6. Report on the intended use of funds

Name of indicator	The code	#PERIOD#
Balance at the beginning of the reporting year	6100	#6100#
Funds received
Entry fees	6210	#6210#
Membership fee	6215	#6215#
earmarked contributions	6220	#6220#
Voluntary property contributions and donations	6230	#6230#
Profit from income-generating activities of the organization	6240	#6240#
Other	6250	#6250#
Total funds received	6200	#6200#
Funds used
Expenses for targeted activities	6310	#6310#
including:
social and charitable assistance	6311	#6311#
holding conferences, meetings, seminars, etc.	6312	#6312#
other events	6313	#6313#
The cost of maintaining the administrative apparatus	6320	#6320#
including:
payroll expenses (including accruals)	6321	#6321#
payments not related to wages	6322	#6322#
travel and business travel expenses	6323	#6323#
maintenance of premises, buildings, vehicles and other property (except for repairs)	6324	#6324#
repair of fixed assets and other property	6325	#6325#
others	6326	#6326#
Acquisition of fixed assets, inventory and other property	6330	#6330#
Other	6350	#6350#
Total funds used	6300	#6300#
Balance at the end of the reporting year	6400	#6400#

No data for this period

Name of indicator	The code	Authorized capital	own shares, purchased from shareholders	Extra capital	Reserve capital	Undestributed profits (uncovered loss)	Total
The amount of capital on	3200
Per Capital increase - total:	3310
including: net profit	3311	X	X	X	X
property revaluation	3312	X	X		X
income attributable directly to capital increases	3313	X	X		X
additional issue of shares	3314				X	X
increase in the par value of shares	3315				X		X
	3316
Decrease in capital - total:	3320
including: lesion	3321	X	X	X	X
property revaluation	3322	X	X		X
expenses attributable directly to depreciation of capital	3323	X	X		X
depreciation of shares	3324				X
reduction in the number of shares	3325				X
reorganization of a legal entity	3326
dividends	3327	X	X	X	X
Change in additional capital	3330	X	X				X
Change in reserve capital	3340	X	X	X			X
The amount of capital on	3300

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* An asterisk indicates indicators that are adjusted in comparison with Rosstat data. The adjustment is necessary to eliminate obvious formal inconsistencies in reporting indicators (difference in the sum of lines with the final value, typos) and is carried out according to an algorithm specially developed by us.

Reference: The financial statements are presented according to Rosstat data, disclosed in accordance with the legislation of the Russian Federation. The accuracy of the given data depends on the accuracy of the data submission to Rosstat and the processing of these data by the statistical agency. When using this reporting, we strongly recommend that you check the figures with the data of the paper (electronic) copy of the reporting posted on the official website of the organization or received from the organization itself. The financial analysis of the presented data is not part of the Rosstat information and is performed using a specialized

Introduction

Russia has a huge potential, both for the development of domestic tourism and for the reception of foreign travelers. It has everything you need - a huge territory, a rich historical and cultural heritage, and in some regions - untouched, wild nature.

Currently, the tourism industry is one of the most dynamically developing forms of trade in services. In many countries of the world, tourism is developing as a system that provides all the opportunities to get acquainted with the history, culture, customs, spiritual and religious values of a given country and its people. A lot of individuals and legal entities, one way or another connected with the provision of tourist services, also work in this area. In addition to a significant source of income, tourism is also one of the powerful factors in strengthening the prestige of the country, the growth of its importance in the eyes of the world community and ordinary citizens.

Analysis of the financial and economic activities of a tourist organization is one of the most effective tools for accounting and monitoring the level of use of material, labor and financial resources, which is determined by the practical use of its results in production planning and evaluation of efficiency and quality of work. An analysis of the financial and economic activities of a tourism organization is designed to characterize changes in the material and technical base of the organization and performance indicators, to provide a deep economic justification for decisions through which management functions are implemented. The analysis reveals the effectiveness of the use of the resources placed at the disposal of the tourist organization, the reserves for further growth in labor productivity, reducing the cost of the tourist product and increasing the profitability of activities. In our time, when a huge number of Russian tourist organizations are in a difficult financial situation, the improvement of the financial condition of a tourist organization is of great importance.

It is the relevance of this problem that determines the choice of the topic of the work.

The research objectives are as follows:

1) consider the essence and legal regulation of the financial condition of the tourist organization;

2) to consider a system of indicators characterizing the system of indicators of a tourism organization;

3) analyze the financial condition of the tourist organization under study, in particular, conduct a vertical and horizontal analysis of the balance sheet, calculate and analyze the coefficients of financial stability, business activity, liquidity and solvency, consider the probability of bankruptcy of the tourist organization;

4) develop ways to improve the activities of the tourist organization under study.

The object of the study is Sputnik Limited Liability Company (Sputnik LLC).

The work consists of an introduction, three chapters, a conclusion, a list of references and applications.

and financial analysis of its indicators

1.1. Indicators of economic activity of a travel company

One of the main requirements for the functioning of tourism organizations and their associations in a market economy is the break-even of economic and other activities, the reimbursement of expenses by their own income and the provision of a certain amount of profitability, profitability of management. The main task of tourist organizations is economic activity aimed at making a profit to meet the social and economic interests of members of the workforce and the interests of the owner of the property of the enterprise. The main indicators characterizing the results of the commercial activities of tourism organizations are gross income, other income, distribution costs, profit and profitability.

The purpose of the analysis of volumetric indicators of the activities of tourism organizations is to identify, study and mobilize reserves for income growth, profits, increase profitability while improving the quality of customer service for tourism organizations. In the process of analysis, they check the degree of fulfillment of plans for income, costs, profits, profitability, study their dynamics, determine and measure the influence of factors on the results of the commercial activities of tourism organizations, identify and mobilize reserves for their growth, especially forecast ones. One of the main tasks of the analysis is also to study the economic feasibility and efficiency of the distribution and use of profits.

To achieve these goals, tourism organizations must solve the following tasks:

Evaluate the extent to which profit maximization was ensured;

in cases of unprofitable work, the reasons for such management are identified and ways out of the current situation are determined;

· consider incomes on the basis of their comparison with expenses and reveal profit from realization;

· study trends in income changes for the main groups of tourism products and in general from the activities of a tourism organization;

· identify what part of the income is used to reimburse costs, taxes and generate profits;

· calculate the deviation of the amount of balance sheet profit compared to the amount of profit from sales and determine the reasons for these deviations;

· investigate various indicators of profitability for the reporting period and in dynamics;

· identify reserves to increase profits and increase profitability and determine how and when it is possible to use these reserves;

· study the directions of use of profits and assess whether financing is provided at the expense of own funds for the development of economic activity.

In practice, external and internal analysis is used.

External analysis is based on published reporting data and therefore contains a limited part of information about the activities of tourism organizations. aim its is to assess the profitability of the tourism organization, the efficiency of capital use. The results of this assessment are taken into account in the relationship of the tourist organization with the founders, creditors, tax authorities and serve as the basis for determining the position of this enterprise in the market, in the industry and in the business world. Naturally, the published information does not affect all areas of the enterprise, contains aggregated data, mainly on their financial activities of tourism organizations, and therefore has the ability to smooth out and veil the negative phenomena that take place in the activities of tourism organizations.

Of greatest importance in evaluating the performance of tourism organizations and determining measures to increase profits and increase profitability is internal analysis. It is based on the use of the whole complex of economic information, primary documents and analytical, statistical, accounting and reporting data. The analyst has the opportunity to realistically assess the state of affairs in the enterprise. He can obtain from the primary source reliable information about the pricing policy of the enterprise and its income, about the formation of profit from sales, about the structure of costs and other expenses, assess the position of the enterprise in the markets of tourist services, about gross (balance sheet) profit, etc.

An integrated approach to the study of the final results of the commercial activities of tourism organizations allows you to make informed management decisions in the course of current activities, contributes to the choice of the best options for action in the future.

To analyze the efficiency of production and the financial condition of the enterprise, various methods and indicators are used. First of all, this is a system of indicators that characterizes the efficiency of the use of resources, their return; profitability indicators.

Profitability is one of the generalizing indicators characterizing the economic efficiency of the economic activity of any organization.

Profitability indicators characterize the efficiency of the enterprise as a whole, the profitability of various areas of activity (entrepreneurial, investment), cost recovery, etc. They reflect the final results of management more fully than profit, because their value shows the ratio of the effect to the cash or resources used. They are used to evaluate the activities of the enterprise and as a tool in investment policy and pricing.

Profitability indicators can be combined into several groups:

1) indicators characterizing the payback of costs and investment projects,

2) indicators characterizing the profitability of sales,

3) indicators characterizing the profitability of capital and its parts.

All indicators can be calculated on the basis of gross profit, profit from sales and net profit.

Profitability is measured mainly by two indicators.

The first is determined by the ratio of profit from sales to the full commercial cost, expressed as a percentage. This indicator characterizes how much profit falls on 1 ruble of sales, i.e. characterizes the payback of all current costs.

R 3 \u003d P rp / Z rp (1)

R 3 \u003d PE / Z rp (2)

It shows how much the company has profit from each ruble spent on the sale of the tourist product. It can be calculated as a whole for the enterprise, its individual divisions and types of goods (works, services).

The second indicator of profitability characterizes the effectiveness of the use of funds. It is defined as the ratio of profit from sales to the average annual cost of fixed and circulating production assets.

P total \u003d P b / (O s + O b) (3)

Thus, both indicators of profitability (the level of profitability) characterize the payback of both current costs and all material resources.

Profitability of sales (turnover) - the ratio of profit from sales or net profit to the amount of revenue received:

R 3 \u003d P rp / V (4)

R 3 \u003d CHP / V (5)

R p \u003d Profit / Sales (6)

It characterizes the effectiveness of entrepreneurial activity: how much profit the company has from the ruble of sales. This indicator is widely used in a market economy. It is calculated as a whole for the tourism organization and for certain types of goods (works, services).

In addition, the return on fixed capital is calculated:

Р sk \u003d Profit / Fixed capital (7)

And return on equity

Rsk \u003d Profit / Equity (8)

The return on equity characterizes the effectiveness of the use of capital invested in the economic activity of the tourist organization at the expense of its own sources of financing.

In the process of analysis, the dynamics of the listed profitability indicators is studied, the implementation of the plan in terms of their level, and inter-farm comparisons are made with competing enterprises.

1.2. The role of economic analysis in improving efficiency

economic activities of a travel company

Financial analysis is a method of understanding the financial mechanism of an enterprise, the processes of formation and use of financial resources for its operational and investment activities. The result of financial analysis is an assessment of the financial well-being of the enterprise, the state of its property - assets and liabilities of the balance sheet, the rate of turnover of all capital and its individual parts, the profitability of the funds used. From the standpoint of the financial activities of any commercial organization, the need to solve two main tasks is inherent:

1) maintaining the ability to meet current financial obligations;

2) ensuring long-term financing in the desired volumes and the ability to painlessly maintain the existing or desired capital structure.

These tasks are formed in terms of characterizing the financial condition of the enterprise from the perspective of the short and long term, respectively.

The fundamental concepts in this section of the analysis methodology are "liquidity" and "solvency".

The liquidity level of an enterprise is assessed using special indicators - liquidity ratios based on a comparison of working capital and short-term liabilities.

Solvency means the availability of funds and their equivalents sufficient to settle accounts payable requiring immediate repayment. Thus, the main signs of solvency are: the presence of sufficient funds in the current account; no overdue accounts payable.

The liquidity analysis of a travel organization is an analysis of the liquidity of the balance sheet and consists in comparing the funds for an asset, grouped by the degree of liquidity and arranged in descending order, with liabilities for liabilities, combined by maturity in ascending order.

Depending on the degree of liquidity, i.e. the speed of conversion into cash, the assets of a tourism organization are divided into the following groups:

The most liquid assets A 1:

amounts for all items of funds that can be used for settlements immediately (line 260);

short-term financial investments (securities) (line 250)

A 1 = line 260 + line 250 (9)

Quickly realizable assets A 2 - assets that require a certain time to turn into cash, -

receivables (payments for which are expected within 12 months after the reporting date) (line 240);

other receivables (line 260):

A 2 = line 240 + line 270 (10)

Slowly realizable assets А 3 – nominal liquid assets –

stocks, except for the line "Calculations of future periods" (line 210);

value added tax on acquired valuables (line 220);

receivables (payments for which are expected more than 12 months after the reporting date) (line 230);

other inventories (line 217).

A 3 \u003d line 210 + line 220 + line 230 - line 217 (11)

Hard-to-sell assets A 4 - all articles of section 1 of the balance sheet "Non-current assets" (line 190):

A 4 = line 190 (12)

These assets are intended to be used in economic activities for a sufficiently long period of time.

The first three groups of assets may change constantly during the business period and refer to the current assets of the tourism organization. They are more liquid than the rest of the firm's assets.

The organization's liabilities (balance sheet liabilities) are also grouped into four groups and arranged according to the degree of urgency of their payment.

The most urgent obligations P 1:

accounts payable (line 620);

debt to participants (founders) for the payment of income (line 630);

other current liabilities (line 660);

P 1 = line 620 + line 630 + line 660 (13)

Short-term liabilities R 2 –

short-term loans and credits (line 610);

P 2 = line 610 (14)

Long-term liabilities P 3:

long-term loans and borrowings, items in section 4 of the balance sheet (line 590).

P 3 = line 590 (15)

Permanent liabilities P 4:

articles of section 3 of the balance sheet "Capital and reserves" (line 490);

separate articles of section 5 of the balance sheet "Current liabilities" that were not included in the previous groups (line 217);

deferred income (line 640);

reserves for future expenses (line 650).

To maintain the balance of assets and liabilities, the total of this group should be reduced by the sum under the item "Deferred expenses".

P 4 \u003d line 490 + line 640 + line 650 - line 217 (16)

An organization is considered liquid if its current assets exceed its current liabilities. The real degree of liquidity and its solvency can be determined on the basis of the liquidity of the balance sheet.

At the first stage of the analysis, these groups of assets and liabilities are compared in absolute terms. The balance sheet is considered liquid, subject to the following ratios of groups of assets and liabilities:

A 3 ≥ P 3 (17)

If three conditions are met (A1 ≥ P1, A2 ≥ P2, A3 ≥ P3), i.e. current assets exceed the external liabilities of the organization, then the last condition is also fulfilled: A4 ≤ P4 (it confirms that the organization has its own working capital and means compliance with the minimum condition for financial stability).

Failure to fulfill one of the first three inequalities indicates a violation of the liquidity of the balance sheet. At the same time, the lack of funds in one group of assets is not compensated by their excess in another group, since compensation can only be in terms of cost; in a real payment situation, less liquid assets cannot replace more liquid ones.

Comparison of slow-moving assets with long-term liabilities shows prospective liquidity, i.e. organization solvency forecast.

The above coefficients make it possible to diagnose the results of the financial and economic activities of a tourism organization, to establish and evaluate its financial position, to understand why this situation arose, to develop ways to improve the efficiency, solvency and financial stability of a tourism organization.

status of the travel company Sputnik LLC

An analysis of the current situation of the tourist organization under study should be supplemented by a forecast for the operation of the enterprise, which should determine the prospects for its improvement or deterioration in case of:

maintaining existing trends;

probable changes in the external environment of the enterprise;

· minor adjustments in domestic policy without the use of significant external sources of support;

implementation of various possible investment projects.

Forecast based on current trends can be short-term and medium-term, the methods of such analysis require separate consideration. Such a forecast should show the degree of danger of the prevailing negative and, perhaps, not too noticeable trends, the probable strengthening of the still inconspicuous positive trends.

The forecast of the external environment of a tourism organization in terms of the financial parameters of the enterprise should pose and solve the following problems:

• expected government measures in the field of taxation, budget, investment, etc.;

· the expected dynamics of macroeconomic parameters that can affect the fate of certain industries, regions, enterprises;

the expected strategy of competitors and its impact on the performance of the enterprise we are considering;

expected results of scientific and technological progress, trends in the field of ecology, safety, quality, etc.

Subsequent forecasting actions should show the possibility and, conversely, the impossibility, given the emerging external trends and the potential of the enterprise, to count on the improvement of the enterprise by using only internal resources and without a significant restructuring of the enterprise.

The logic behind this prediction is as follows:

· according to the current dynamics of balance sheet items of assets and liabilities in relation to the income and expenses of the enterprise or on the basis of expert assessments, it is necessary to evaluate the expected effectiveness of assets;

Comparison of the expected efficiency of assets with the expected value of liabilities will show the development potential of the enterprise, the dynamics of the market price of its shares;

· if unfavorable trends are detected, it is necessary to pay attention to the use of reserves that are not taken into account in balance sheets and reports - the presence of unrealized scientific and technical developments, rationalization proposals, special rights and privileges.

If it is impossible to recover through a smooth reform and taking into account the presented options for the company's strategy, the question is raised about possible financial recovery projects, including partial or complete restructuring of the enterprise's production facilities.

A tourism organization's financial recovery business plans are descriptions of a financial recovery strategy. Their task is to determine the main areas of work and the expected overall effectiveness. For potential investors, such business plans serve as guidelines for choosing investment objects; for corporations themselves, they serve as the basis for developing more specific planning documents: marketing plans, production plans, work schedules, etc.

The development of business plans for the financial recovery of a tourist organization is similar to the well-known task of determining the strategy of an enterprise, but in specific conditions, when negative trends were not detected in a timely manner and neutralized in any way, as a result of which the corporation fell into a debt hole, and the negative aspects of various aspects of the enterprise's activities were launched.

Stabilization of the activities of a tourism organization during a crisis period is a necessary condition for its withdrawal from the crisis, at this stage it is necessary to localize and minimize the possible consequences of a risky borrowing policy, which led to a poor quality of financial condition. The stabilization process (Fig. 2) is a set of measures to reduce the credit burden.

As the analysis shows, the main reasons for the deterioration in the quality of the financial condition of a tourism organization are:

· uncontrolled growth of debts of the enterprise;

deterioration in the quality of receivables;

Wrong assortment policy and lack of demand for sold tourist products and services;

increase in company costs, etc.

In accordance with the identified reasons that affect the deterioration of the quality of the financial condition of the enterprise, measures are taken to fix and minimize them. Let's take a look at these events in the order they are listed.

Rice. 2. The process of stabilizing the financial condition of the enterprise

With an uncontrolled increase in the debts of a tourist organization, measures are taken to close loan agreements, and under existing agreements, debt restructuring is carried out using the following procedures:

assignment of claims;

· re-registration of debts into bills of exchange with a fixed date of repayment.

After the application of these measures, the burden of servicing enterprise loans is reduced and stretched for a longer period.

If the quality of receivables deteriorates, the following measures can be used:

factoring with the bank - the account holder of the enterprise - the debtor;

Obtaining rights to use the dealer and retail network of the debtor enterprise;

· re-registration of receivables into bills of exchange with the possibility of their subsequent transfer to creditors of the enterprise.

If there is a lack of demand for tourism products sold by a tourist organization, various marketing moves can be used, as well as radical measures to reorient the assortment policy, however, such events are costly, so their implementation needs a clear feasibility study.

An increase in the costs of a tourist organization often indicates a low organization of financial flows within the enterprise. One of the most acceptable ways to streamline financial flows within an enterprise is the budgeting of production processes.

In addition to preliminary measures in a crisis situation of a tourism organization, a monitoring procedure can also be applied.

Thus, the strategy for the financial recovery of a tourist organization includes both a plan for fundamental changes in the activities of the enterprise (partial or complete restructuring) and a solution to the problem of accumulated debt obligations.

But today the tourism potential of Russia is not fully utilized. Over the past three years, the annual income from international tourism has amounted to only 70-75 million dollars. Although under certain conditions, according to the most conservative estimates of experts, this figure can be up to 400-500 million dollars a year.

The main goal of developing the tourism sector should be to form a modern competitive tourism complex that meets the needs of both Russian and foreign citizens, as well as creates conditions for the sustainable development of tourism in Russia. It is necessary to strive to create a sustainable, environmentally and socially oriented, highly profitable tourism industry that brings stable foreign exchange earnings and creates new jobs. To achieve this goal, it is necessary to solve the following tasks: to form a modern strategy for promoting the tourism product in the domestic and international markets, to create conditions for the development of domestic and inbound tourism, and, of course, to improve the quality of tourism services.

The purpose of the study was to analyze the financial and economic activities of the tourist organization and its financial condition, the development of measures to improve it in modern conditions.

In accordance with the goal, the following tasks were solved in the work:

1) the essence and fundamentals of the analysis of the financial condition of a tourist organization are considered;

2) a system of indicators characterizing the system of indicators of a tourism organization is considered;

3) the financial condition of the tourist organization under study was analyzed, in particular, a vertical and horizontal analysis of the balance sheet was carried out, the coefficients of financial stability, business activity, liquidity and solvency of the tourist organization were calculated and analyzed;

4) developed ways to improve the activities of the tourist organization under study.

The object of study in the work is the limited liability company "Sputnik" (LLC "Sputnik").

LLC "Sputnik" offers services for organizing excursions, compiled on topics of interest to tourists, provides transport services and catering services. The seasonal nature of the tourism business makes it necessary to develop other types of activities - servicing businessmen who need to organize travel arrangements; organization of so-called shopping tours.

Based on the results of the study, the following conclusions were drawn. Revenue from the sale of Sputnik LLC increased by 88.41% over the period under study. At the same time, the growth rate of the cost of goods sold (works, services) is higher than the growth rate of sales proceeds (the cost price increased by 106.93%), which led to the fact that the profit from sales increased by only 25.82%.

Summarizing the above analysis, we can say that at this enterprise during the study period there was an increase in the property potential of the enterprise. In order to talk about the effectiveness of this potential, it is necessary to analyze this company for liquidity and solvency and find out whether the company will be able to repay all its short-term obligations without violating the maturity dates, and whether the company has a sufficient amount of cash and cash equivalents sufficient to settle accounts payable requiring immediate repayment.

If we take into account the fact that the enterprise in question is capital-intensive and the turnover of assets for the reporting period increased, but if we take into account the fact that the value of the absolute liquidity ratio has a very low value at the end of the reporting period (0.006 at the end of 2009), we can say that this trend can lead an enterprise to the brink of bankruptcy if several large loans simultaneously require urgent repayment of debts.

2. Civil Code of the Russian Federation Part 2, Federal Law of January 26, 1996 No. 14-03 (as amended of December 17, 2002 No. 213-FZ).

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4. Federal Law of October 26, 2002 N 127-FZ "On Insolvency (Bankruptcy)" (as amended on August 22, December 29, 31, 2008, October 24, 2007, July 18, December 18, 2009 , February 5, April 26, July 19, 2007)

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Financial analysis of the enterprise on the example of a travel agency

Introduction

1. Travel companies, their economic activities and financial analysis of their displayabodies

1.1 Indicators of economic activity of a travel company

1.2 The role of economic analysis in improving the efficiency of economic activityabouttravel agency

2. Analysis of the financial condition of the travel company LLC "Satellite»

2.1 Indicators and types of services provided by the travel company LLC "Satellite»

2.2 Analysis of the property status and financial resources of the travel company LLC "Satellite»

2.3 Analysis of the financial condition of the travel company LLC "Satellite»

3. Development of measures to improve the financial condition of the travel company LLC "Satellite»

Conclusionse

List of used literature

Introduction

It is the relevance of this problem that determines the choice of the topic of the work. travel company financial fortune

The research objectives are as follows:

1) consider the essence and legal regulation of the financial condition of the tourist organization;

2) to consider a system of indicators characterizing the system of indicators of a tourism organization;

4) develop ways to improve the activities of the tourist organization under study.

The object of the study is Sputnik Limited Liability Company (Sputnik LLC).

The work consists of an introduction, three chapters, a conclusion, a list of references and applications.

1. Travel companies, their economic activity and financial analysis of its indicators