Any organization sooner or later faces the problem of increasing production efficiency. And it is not always about the economic component.

What methods to prefer when organizing such work is decided by the management of the enterprise. Based on the knowledge of the internal and external environment, the features of production processes, it is possible to develop a plan that will lead to the achievement of the intended goal.

What is meant by performance efficiency?

Enterprise efficiency is an economic category. This concept means the performance of the company, which can be expressed in:

• growth in production rates;
• reducing costs, tax burden;
• reducing the amount of emissions into the environment;
• increasing labor productivity, etc.

There are also scientific works that define the effectiveness of an organization as the effectiveness of an operation or project, in which the resulting product or new action brings more money than was spent. Or these manipulations save a certain amount of resources, which also exceeds the costs of the work associated with their implementation.

Efficiency Conditions

In most cases, in an effort to improve the efficiency of the organization, management expects to get a certain financial result. But this does not always reflect the strategic future of production. Therefore, it is believed that it is more correct to achieve growth rates. We can say that it was possible to achieve economic efficiency of production if:

• the resulting financial result is higher than that of competitors;
• the organization allocates sufficient resources to carry out production or management changes;
• growth rates of financial indicators will be higher in the short term than those of competitors.

This approach constantly motivates the search for solutions that increase the competitiveness of production. This is important in order to carry out work aimed at strategic development.

It is also important that each structural unit of the organization should be concerned about finding ways to increase its economic efficiency. After all, if one of them does not work well, the organization will not be able to improve its performance as a whole.

Tools for increasing efficiency

Ways to improve the efficiency of the enterprise are very diverse. The main ways to increase the profit of the organization are as follows:

• cost reduction, which can be achieved by reducing the price conditions for purchases, optimizing production, reducing staff or wage levels;
• modernization of processes or the entire production, which allows to achieve an increase in labor productivity, a decrease in the volume of processed raw materials, waste, automation of most operations;
• changes in the organizational system that can affect the management structure, principles of customer service, communication, etc.;
• strengthening marketing communications, when the task is to maximize the growth of sales of goods, changing attitudes towards the organization, finding new opportunities for production.

Each of these areas can be detailed and has its own methods of work. The entire management system in the company must be set up so that at any level, employees take the initiative, leading to increased economic efficiency.

Often, a set of measures that should increase the efficiency of work affects all blocks of activity at once. Such a systematic approach allows you to use a synergistic effect.

Factors Affecting Efficiency

If the management of the enterprise is interested in achieving improved results, it must analyze information about the state of the external and internal environment. Then it will be clear which of the existing factors should be used for the benefit of future strategic development. These include:

• Minimum resource usage. The less technology, equipment, personnel are used while maintaining the volume of output, the more effective the organization.
• Increasing the efficiency of personnel by optimizing the structure, improving qualifications and training, searching for more competent personnel, changing the motivation system.
• Increasing the efficiency of personnel by improving their health and improving working conditions. Measures aimed at solving these problems lead to a reduction in the number of sick days (savings in the employer's funds), increased productivity and employee loyalty.
• Strengthening socio-psychological factors. The use of decentralization tools in management can be a good impetus for development.
• Application of the results of scientific and technological progress. Ignoring modern technologies or excuses from their implementation due to the need for investment leads to a decrease in competitiveness and possible liquidation later. Fearing an unfavorable economic situation in the current period, companies often block their way to development in the future.
• The use of diversification, cooperation and other strategies that allow the use of existing resources in different projects.
• Attraction of investment capital and other mechanisms of third-party financing. Even privatization can open up ways to improve the efficiency of an enterprise.

All these factors lead not only to the growth of economic, but also managerial efficiency. In order to track the effectiveness of the work being done, it is necessary to outline the timing of the control and the indicators that will be checked.

Separately, we will dwell on the factor of improving the health of employees - for the reason that few employers have so far paid due attention to this. Meanwhile, taking care of the team directly affects the company's profits. For example, according to a study conducted as part of the HR Lab. – Laboratory of HR Innovations”, a smoking employee spends 330 working (!) hours per year on smoke breaks. If his salary is 50,000 rubles a month, then it turns out that in a year the company loses up to 100,000 rubles in wages, plus about 40,000 rubles in taxes and social contributions; plus the cost of sick leave, which smokers, according to statistics, take more often. And if the employee's salary is higher, then the costs are even higher. And if there are dozens, hundreds of such employees in the company?

In order to eliminate this extra cost item and increase the efficiency of smoking workers, companies can be advised. (At the link you will find a calculator with which you can calculate how much your company will save if employees stop smoking.)

Where to start?

To understand what work needs to be done to improve production efficiency, a thorough analysis should be carried out. The head of the company must have a rationale for future management decisions, therefore, it is required:

• collect statistics for previous years on product output, its sales, the number of employees in the state, wage fund, profitability, etc.;
• find out industry averages or competitors' performance;
• to compare the economic performance of the enterprise and other market participants;
• depending on which indicator is more behind, analyze the factors that led to such a result;
• identify responsible persons for the development of measures that should change the situation, and the time frame for achieving new indicators.

It is possible that management will have to make many decisions about itself. For example, to transform the functions and style of management, the distribution of responsibilities, the amount of delegated authority, the methods of working with personnel and the transfer of information within the company.

What can hinder efficiency gains?

Even if the management sees the point in the changes that should lead to an increase in the efficiency of the company, the results may not be. Oddly enough, the problems lie in the psychological perception of managerial changes, as well as in their legal support.

For example, the introduction of new technologies and the installation of equipment almost always results in a reduction in staff. Naturally, the employees of the enterprise do not want to be left without work. Their task is to delay such changes as much as possible. They can also resort to economic arguments, saying that the reinstallation of equipment for some time will require the cessation of work.

From the point of view of legislation, the process of dismissal of employees is strictly regulated. If procedures are violated, the enterprise is doomed to incur additional costs, which reduces economic performance.

In order to overcome all these resistances, it is necessary to think over a system for notifying employees about changes, demonstrating the positive aspects of implementing changes.

Additional difficulties may be related to:

• with a lack of funding or the inability to access investment sources;
• with the lack of competencies of the employees of the enterprise, which does not allow the implementation of the plans;
• with the lack of a strategic planning system in the organization and analytics for previous years of work.

To achieve economic efficiency, systematic and large-scale work will be required. We cannot exclude the need to involve third-party specialists who can save time on implementing changes.

In general, with a competent approach and the use of reasonable measures, it is possible to increase the efficiency of each enterprise, regardless of the situation and at what stage of its development it is.

INSTITUTE OF ECONOMY AND TRADE

TAJIK STATE UNIVERSITY OF COMMERCE

Department of Economics and Entrepreneurship

Subject "Economics of trade and public catering"

COURSE WORK

on the topic:“Improving the efficiency of a trading enterprise

Completed by: 4th year student

full-time education

Sobirov S

Head: Khomutova L.F.

Introduction

1. The purpose and objectives of financial analysis in modern conditions

1.2 Analysis of indicators of the retail turnover of the enterprise

1.3 Analysis of costs and profits of a trading enterprise

2. Analysis and evaluation of the financial and economic activities of the trade enterprise "Sitora"

2.1 General characteristics of the trade enterprise "Sitora", Khujand

2.2. Analysis of indicators of retail turnover of the trade enterprise "Sitora"

2.3 Cost-benefit analysis of Sitora Trade Enterprise

2.3.1 Distribution costs of the trade enterprise "Sitora"

2.3.2 Profit, profitability and performance of the trade enterprise "Sitora"

3. Improving the efficiency of the trade enterprise "Sitora"

Conclusion

Bibliography

Introduction

The market economy offers the formation and development of enterprises of various organizational and legal forms based on different types of private property, the emergence of new owners, both individual citizens and labor collectives of enterprises.

There was such a type of economic activity as entrepreneurship - this is an economic activity, i.e. activities related to the production and sale of products, the performance of work, the provision of services or the sale of goods needed by the consumer. It has a regular character and is distinguished, firstly, by freedom in choosing directions and methods of activity, independence in decision-making (of course, within the framework of the law and directed norms), and secondly, by responsibility for the decisions made and their use. Thirdly, this type of activity does not exclude risk, losses and bankruptcy. Finally, entrepreneurship is clearly focused on making a profit, which, in conditions of developed competition, is also the satisfaction of social needs. This is the most important prerequisite and reason for interest in the results of financial and economic activity. The implementation of this principle in practice depends not only on the independence granted by the enterprise and the need to finance its expenses without state support, but also on the share of profit that remains at the disposal of the enterprise after paying taxes. In addition, it is necessary to create an economic environment in which it is profitable to produce goods, make a profit, and reduce costs.

Therefore, for making certain decisions in enterprise management, it becomes important to conduct various types of economic analysis. The analysis is connected with the daily financial and economic activities of the enterprise, their teams, managers, owners.

So, successful financial management is aimed at:

Survival of the enterprise in a competitive environment;

Avoid bankruptcy and credit financial failures;

Leadership in the fight against competitors;

Acceptable growth rates of the economic potential of the enterprise;

Growth in volumes and sales;

Profit maximization;

Cost minimization;

Ensuring the profitable operation of the enterprise.

This term paper on the topic "Improving the efficiency of the trading enterprise "Sitora" is relevant, because. its purpose is to study and apply in practice theoretical knowledge, modern methods of researching the financial condition of an enterprise and analyzing the results of financial and economic activities. And also, the use of analysis data to recommend the adoption of practical measures in order to improve the efficiency of the enterprise.

The object of the course work is the trading enterprise "Sitora". The enterprise is located in the city of Khujand, Sughd region. The main objective of the enterprise is the sale of household chemicals, perfumes and cosmetics and linen knitwear.

1. The purpose and objectives of financial analysis in modern conditions

The main goal of a trading enterprise in modern conditions is to maximize profits, which is impossible without effective capital management. The search for reserves to increase the profitability of the enterprise is the main task of the manager.

Obviously, the result of the enterprise as a whole depends entirely on the effectiveness of managing financial resources and the enterprise. If the business goes by itself, and the style of management in the new market conditions does not change, then the struggle for survival becomes continuous.

To manage production, you need to have an idea not only about the progress of the plan, the results of economic activity, but also about the trends and nature of the ongoing changes in the economy of the enterprise. Comprehension, understanding of information is achieved with the help of economic analysis.

Analysis of the financial and economic activity of an enterprise is one of the most effective methods of management, the main element in the justification of management decisions. In the conditions of the formation of market relations, it aims to ensure the sustainable development of profitable, competitive production and includes various areas - legal, economic, production, financial, etc.

The content of the analysis of the financial and economic activity of the enterprise involves a comprehensive study of the technical level of production, the quality and competitiveness of products, the security of production with material, financial and labor resources. It is based on a systematic approach, comprehensive consideration of various factors, high-quality selection of reliable information and is an important management function.

The main task of financial and economic analysis is to identify opportunities to improve the efficiency of the functioning of an economic entity with the help of a rational financial policy.

The main result of the enterprise's activities are products, costs; the difference between them is profit, which is a source of replenishment of the enterprise's funds, the final and initial stage of a new round of the production process.

The evaluation of the results of the financial and economic activity of the enterprise is carried out within the framework of financial analysis, the main purpose of which is to provide the management of the enterprise with information for making decisions on the management of financial resources.

With the help of financial analysis, it is possible to objectively assess the internal and external relations of the analyzed object: to characterize its solvency, efficiency and profitability of the enterprise, development prospects, and then make informed decisions based on its results. Financial analysis is a process based on the study of data on the financial condition of the enterprise and the results of its activities in the past in order to assess future conditions and results of its activities. Thus, the main task of financial analysis is to reduce the inevitable uncertainty associated with making future-oriented economic decisions.

Financial analysis makes it possible to evaluate:

The property condition of the enterprise;

The degree of entrepreneurial risk, in terms of the possibility of repaying obligations to third parties;

Capital adequacy for current activities and long-term investments;

The need for additional sources of funding;

Ability to increase capital;

Rationality of attraction of borrowed funds;

Validity of the policy of distribution and use of profits;

The expediency of choosing investments, etc.

In a broad sense, financial analysis can be used as a tool to justify short-term and long-term decisions, the feasibility of investments; as a means of assessing the skill and quality of management; as a way to predict future results.

Retail turnover is a quantitative indicator that characterizes the volume of sales. It expresses the economic relations that arise at the final stage of the movement of goods from the sphere of circulation to the sphere of consumption by exchanging them for cash income.

Analysis of retail turnover is carried out in order to study the possibilities of its increase and profit maximization.

The main tasks of the analysis of retail turnover are as follows:

Checking the fulfillment of plans (forecasts) of turnover, meeting the demand of buyers for individual goods, determining trends in the socio-economic development of a commercial enterprise;

Study, quantitative measurement and generalization of the influence of factors on the implementation of the plan and the dynamics of retail turnover, a comprehensive assessment of the trading activities of the enterprise;

Identification of ways and opportunities for the growth of trade turnover, improving the quality of customer service, the efficiency of using the economic potential (all types of resources);

The analysis of retail turnover is carried out in actual and comparable prices in the following sequence:

The volume of retail trade turnover is studied in comparison with the plan and in dynamics;

The structure of retail trade turnover as a whole for a trading enterprise and in the context of individual divisions, in terms of assortment, methods of sale;

graduate work

1.3 Ways to improve the efficiency of the commercial activities of a trading enterprise

To obtain the maximum effect from the activities of the company, it is important to constantly work to improve commercial activities. The development of improvement measures should be based on the results of evaluating the effectiveness of commercial work in all its areas.

Measures to improve information security should become basic, since the effective implementation of commercial activities is impossible without detailed, reliable and timely information. To this end, it is advisable for any organization to keep a computer account of goods in stock, counterparties, to have information databases (legal, accounting, etc.). It is important to be able to quickly receive information for making managerial decisions regarding the areas of commercial activity. In this case, it will be effective to create linked databases for all areas of commercial activity.

To ensure effective contractual work in an organization, it is necessary to correctly draw up contracts, both with suppliers and with buyers, i.e. conclusion of contracts on the most favorable terms for the company. Favorable terms of the contract may be the following:

Delivery/pickup of goods by the other party, i.e. when the supplier/buyer bears the transportation costs;

Favorable distribution of risk in case of force majeure;

It is also necessary to control the execution of contracts separately for each counterparty, including control over the fulfillment of their contractual obligations. This work will allow to quickly carry out measures to accelerate the turnover of receivables, reduce accounts payable, as well as avoid fines and penalties for overdue obligations. One of such activities is the provision of discounts for prepayment for goods. Thus, the organization releases its working capital, which makes it possible to repay its obligations to creditors.

In the direction of the formation of the assortment, it is possible to increase the efficiency of activity by expanding and deepening the assortment. However, first it is necessary to study the demand of buyers, their desire and willingness to purchase these goods. Depending on the specifics of the organization's activities, it may be appropriate to create a narrower, but deeper assortment; replacement of obsolete, slow-moving goods with new ones.

To ensure the effectiveness of inventory management activities, it is advisable to apply logistics principles when determining the need for purchased goods, use various systems for monitoring the state of stocks (operational management systems, uniform delivery, replenishment to the maximum level, with a fixed order size with periodic or continuous verification of the actual level stock, etc.).

Effective inventory management involves minimizing the cost of transporting and storing goods. In the case when, under the contract, the purchasing organization is the customer of the transport, it needs to determine what is more profitable: to involve a third-party organization for the transportation of goods or to use its own transport? In making this decision, the firm must take into account lot size, order frequency, and comparative cost analysis of both options. If the company nevertheless delivers goods by its own transport, it must work on optimizing routes in order to save fuel and the time the car spends on the road.

Efficient selection of suppliers, cooperation with which provides maximum benefit and minimum risk, will contribute to increasing the efficiency of commercial activities in the procurement of goods. To this end, the commercial service of a trade organization should conduct a comparative description of suppliers according to the most important criteria (they may be different for each organization). It is also necessary to determine whether to purchase goods from the manufacturer or from an intermediary. Naturally, the manufacturer's price will be lower, then the main criterion will be costs.

Increasing the efficiency of commercial activities for the wholesale of goods is ensured by improving the pricing policy of the company, as well as the use of advertising and sales promotion tools.

The pricing policy will be more effective when using differentiated prices. This involves the provision of various types of discounts for customers: discounts for the purchase of a certain number of units of goods or for a certain amount, discounts for prepayment, discounts for retail organizations for promoting goods, etc.

The use of discounts has a stimulating effect on buyers. Granting a deferred payment has the same effect, but this is unprofitable for the seller, and it is advisable only if the buyer purchases a sufficiently large lot, as well as to attract new and encourage regular customers. In any case, the decision to use this method of payment can be made only after studying reliable information about the solvency and financial condition of the buyer.

There are also non-price means to attract buyers and stimulate sales. In wholesale trade, such means include: organizing stands of a trade organization at specialized exhibitions, advertising in specialized print media in the form of small articles with information about the product offered, the product is new, the provision of additional services, etc.

The effectiveness of the sale of goods depends not only on the size of the organization's gross income, but also on its structure: the growth in the amount of gross income should be caused by a higher rate of profit growth compared to the growth rate of distribution costs. Therefore, a trade organization must constantly work to optimize and reduce the share of costs associated with the sale of goods.

The development and application of certain measures to improve the efficiency of commercial activity is determined by the specific conditions (internal and external) in which the trade organization operates. Just as there are no two identical people in the world, so there are no two organizations that could follow the same path, increasing the efficiency of their activities. The study of the theoretical aspects of the commercial activities of a trade organization and the evaluation of its effectiveness only gives specialists in this field a certain base of concepts, techniques and methods for their practical activities.

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In market conditions of management, each economic entity should strive to maximize its own profit. Due to this, the company's capabilities and its competitiveness are increased. It is due to profit indicators that the enterprise has the opportunity to expand the volume of its own working capital, and, accordingly, the range of products sold.

By accelerating the turnover of receivables, the company gets the opportunity not to freeze its working capital.

The most effective way to maximize profits is to cut costs. But in the structure of this direction, one of the components can be distinguished as an increase in the share of the most profitable goods in the revenue structure.

Performance indicators (success factors) reflect the company's "way of progress" towards its goals, being a link between the company's goals and business processes leading to their achievement. Performance indicators are a kind of conditions for achieving the goal, and business processes show how these conditions are met. Control over whether the goal is achieved or not is carried out through performance criteria, which, in fact, are indicators of the attainability of goals. Criteria quantify performance indicators, they can be given formulas or other methods of calculation.

Possible goals of Ak Bars Torg LLC and indicators for each projection are presented in Table 3.1.1

Table 3.1.1. Organizational goals in the balanced scorecard

Projection		Indicator
	Increasing the profitability of products Increasing return on equity Increase in net profit	Profitability of sales Return on equity Net profit
	Satisfaction of customers due to the ratio "price-quality" Market share in the target segment Acquisition of new customers Position of the preferred supplier	Customer rating Market share Number of new buyers Share of sales to regular customers
Business processes	Development of the regional market Reduced network/production line failures Improved project management process Service quality improvement	Number of new customers in the regional market Number and frequency of network/production line failures Number of successfully completed projects (on time, on budget, etc.) Number of customers / growth in sales
Learning and growth	Satisfaction and retention of employees Staff development IT performance	Employee Satisfaction Index Number of completed trainings per employee The speed of obtaining and completeness of the information necessary for the adoption of SD

There is a causal relationship between the indicators and goals of all four projections. For example, an increase in profit from the sale of products can be achieved by increasing customer loyalty and attracting new customers, which in turn is associated with increased work with customers due to improved quality of services, which is again determined by the growth of staff qualifications. Causal relationships follow from the company's strategy and take into account the time factor in decision making and the proportional relationship between parameters.

In order to optimize working capital, as well as to increase its turnover, it is necessary to manage inventory resources more efficiently. Due to the fact that the analyzed enterprise invests in the formation of stocks, storage costs are associated not only with the maintenance of storage facilities, but also with the risk of damage and obsolescence of inventory and material resources, as well as with the time value of assets, i.e. with the normative value of the profit that the enterprise could receive as a result of certain investments with a similar degree of risk.

The economic and financial results of holding a certain type of this category of assets are specific. A large amount of inventory in warehouses (not related to standard values) reduces the possibility of a shortage of material resources in case of certain changes in the market.

Increasing the turnover of current assets allows you to identify the results and costs that are associated with the storage of stocks of material resources, and the formation of a reasonable amount of stocks and costs. To speed up the processes of turnover of current assets in business entities, it is advisable:

planning the volume of purchases of inventory items;

use of modern warehouses;

improving demand forecasting;

fast delivery of goods to customers (both wholesale and retail).

The emphasis on cause-and-effect relationships when compiling a "balanced scorecard" also contributes to the understanding of the company's strategy by the company's employees, their tasks and their impact on the overall result.

In general, the use of the Balanced Scorecard allows managers to manage such important strategic management processes as translating the vision of the strategy and bringing it to all levels of the management system, communication and communication, business planning, feedback, training and ongoing monitoring of the implementation of the strategy. The BSC acts as "a tool for achieving goals that allows you to link strategic management with operational management based on key performance indicators and cause-and-effect relationships between them."

Increasing the profit level in Ak Bars Torg LLC should be based on the following principles:

1) Retention of occupied market segments, including:

maintaining mutually beneficial relations with the largest consumers, taking into account the terms and conditions of order fulfillment when determining the “premium” for a long-term guarantee of placed order volumes;

orientation of the manufactured product range to the demand from large consumers;

promotion of products, expansion of occupied market segments due to new large consumers.

• 2) Maintaining the loyalty of strategic partners in the long term is a higher priority than maximizing profits in the short term.
• 3) The marketing policy for consumers who are not strategic partners (large consumers) is based on the principles of maximizing short-term profits.
• 4) The activities of Ak Bars Torg LLC must ensure the profitability necessary to ensure expanded reproduction and fulfill the social obligations of society.

The reduction of costs attributable to the cost of the analyzed enterprise can be formulated in the following areas:

more rational placement of structural divisions of the enterprise in relation to suppliers of marketable products, taking into account consumer demand, which will help minimize transportation costs;

improvement of logistics in the field of organization of cargo transportation, which will reduce transportation costs, search for transport companies with the lowest tariffs and rates for the provision of transport services;

reduction of commodity stocks;

better spending on advertising campaign;

reduction of losses of marketable products;

increasing the productivity of personnel, improving the technical equipment of trade and technological processes in the implementation of commodity circulation.

The main directions for improving the efficiency of Ak Bars Torg LLC can be concluded as follows:

• 1) formation of directions for maximizing the profit of an enterprise that correspond to the resource potential of an economic entity and market conditions. This task can be realized by optimizing the resource composition of the enterprise and ensuring more efficient use of the resource base;
• 2) providing quantitative and qualitative directions in the use of resources to maximize profits. In the process of carrying out the financial and economic activities of the enterprise, when generating profits, the enterprise should use the reserves for increasing it by increasing the efficiency of the property complex and real investment, which ensures an increase in financial indicators and is aimed at creating promising areas for the development of the enterprise. When carrying out operating activities, the main attention should be paid to ensuring the improvement of the financial condition by expanding the core business and developing new promising areas of activity;
• 3) ensuring the formation of the necessary resource base in the implementation of plans to increase the indicators of financial condition through the process of investing capital to the owners of the enterprise. In this case, the growth of own capital with the effective operation of the enterprise should provide an average rate of return in the capital market, and in some cases, compensation for the growth of entrepreneurial risk associated with specific areas of the enterprise's activities should be provided;
• 4) ensuring the optimal proportional components between the indicators of financial stability and the acceptable level of risk. This level is determined on the basis of the policy for the implementation of the main activities or the implementation of financial and economic operations. Depending on the goals of the enterprise, one can single out an aggressive, moderate or conservative financial policy. Based on a certain level of financial risk, in the process of managing financial resources, it is necessary to maximize financial indicators. The main goal in this case is to ensure the solvency of an economic entity;
• 5) ensuring sustainable growth of the market value of an economic entity. The growth rate of market value is largely determined by the level of capitalization of the enterprise and its profit, which was received by the economic entity in the study period. Each organization must independently determine a system of criteria for directions that will help optimize the ways of distributing the resource base into the saved and consumed parts, based on the conditions of a changing market and the tasks set in the implementation of business activities by the enterprise;
• 6) ensuring the formation of a sufficient amount of financial resources at the expense of profit. Since the profit of the enterprise is the main internal source of the formation of the financial resources of the enterprise, its size allows us to determine the potential possibility of creating development funds, reserve and other special funds that provide the process of expanded reproduction and are aimed at the future development of the enterprise;
• 7) It is necessary to form a sufficient amount of financial resources in commercial enterprises based on the identified needs in order to carry out effective financial and economic activities. This task can be implemented by identifying and calculating the need for the required amount of financial resources of the enterprise for the planned financial year, approving the sources of formation of financial resources in the required amount, in order to reduce the cost of attracting borrowed funds to the enterprise.
• 8) Optimization of the process of distributing the existing profit of the enterprise, formed by types of financial and economic activities and main areas of use. When performing this task, it is necessary to ensure appropriate proportionality in the field of positive and negative cash flows of the enterprise in order to develop its operating, investment and financial activities. In this case, within each area of ​​the main activity, the most significant areas are selected to ensure a more efficient use of financial resources, which will allow achieving higher final results of financial and economic activities.
• 9) Maintaining a sufficiently high level of financial stability of a commercial enterprise in the process of carrying out its main activities and its development. A high level of financial stability of a commercial enterprise can be ensured through the formation of a rational structure of attracted sources of funds, and, first of all, due to the optimal ratio of the volume of attracted funds and the enterprise's own sources of financing, by optimizing the funds raised by maturity, by forming a sufficient the level of monetary resources that are attracted on a long-term basis; restructuring of existing liabilities in the event of a crisis in the conduct of financial and economic activities.
• 10) Ensuring the solvency of a commercial enterprise. This problem can be solved on the basis of effective profit management, ensuring a sufficient level of their insurance part, a more uniform flow of profit to the enterprise due to the formation of positive cash flows while ensuring synchronism in the formation of incoming and outgoing cash flows; choosing more efficient means of payment when making settlements with creditors.
• 11) Ensuring the maximum level of profit, which allows you to achieve the specified pace of development of a commercial enterprise through self-financing. The implementation of this task can be achieved on the basis of a balanced cash flow of a commercial enterprise, which generates the largest amount of profit through operating, investment and financial activities; choosing the most effective depreciation policy; sale of unused assets in the process of financial and economic activities; investing temporarily free funds for the development of your own enterprise.
• 12) Reducing profit losses in the implementation of business operations at the enterprise. Profit can lose value due to factors such as time, inflation, risk, etc. In this regard, when organizing the main activity at a commercial enterprise, it is necessary to avoid creating a large level of inventory, distribute the directions and forms of use of monetary assets, reduce the level of financial risks or carry out risk insurance.

All of the above directions of increasing the level of the financial condition of the enterprise are interconnected, however, some of them are quite multidirectional, and in the process of financial and economic activities, individual areas must be synchronized with each other.