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Introduction

Car service occupies an important place in the complex sector of the economic life of the population, which is motorization. The Russian car market has become part of the global consumer-oriented market, and everything that is beneficial to customers is already being implemented by those enterprises that want to grow and develop. Activities in the field of trade in cars and spare parts, maintenance and repair of cars now have great opportunities. Thousands of enterprises in the world are engaged in this business.

The growth of the car park determines increased requirements for the functioning and development of the car service system. The increasing complexity of the design of cars, an increase in the number of people who are not always competent in the technical operation of their cars. This direction goes beyond the traditional concepts of the field of consumer services due to the specific features associated with the operation and maintenance of the car.

The concept of "car service" reflects the constant desires of car owners in various types of standardized maintenance and repair services.

Requirements for service are becoming more stringent. Now the client dictates the terms of this type of activity. The consumer needs a working car, and he buys it where they offer fast and quality after-sales service, and there is a guarantee of spare parts availability. After-sales service plays an important role in customer satisfaction, it once again shows the consumer that the manufacturer cares about its customers.

Over the past decade, the market for the sale of cars and their maintenance has changed dramatically. The changes are both quantitative and qualitative. In addition to Russian cars, a significant number of foreign cars appeared. Requirements for maintenance services have changed. It is necessary not only to repair the car at any cost, but to do it quickly, cheaply and at a high technical level. Previously, the automotive market was focused more on the car than on the person with the car, and therefore its organization, production processes have been significantly changed in relation to demand. The conditions of the market economy have transformed the relationship between buyer and seller. The transition to the market was for road transport the beginning of a new stage in its development: new types of activities and forms of maintenance are being introduced.

Foreign cars and Russian cars sooner or later face the need for repair. The choice of service place today is large and varied, signs: "Car service", "Car repair", "Auto repair", etc. can be found everywhere. Car maintenance, especially foreign cars, is considered a profitable business. Today they earn both branded service centers, certified by the automaker, and service stations (STO), specializing in the repair of several brands of foreign cars or even servicing individual components (automatic gearboxes, engine control systems, etc.) or performing one type of work, for example: body repair, body painting, overhaul engines, etc. At the same time, repair work is provided by many private mechanics who work in workshops of two or three people at garage cooperatives (often in an ordinary garage box).

However, the growth in the number of car service workers, as the practice of the last 20 years has shown, has worsened its quality side. People without education - self-taught people got into the sphere of car service. Parts of dubious quality appear on the market that do not have a manufacturer's certificate. "Gray" service stations because of the large lineup cars can not provide the entire range of spare parts, do not have a special tool, trained specialists. These violations pose a threat to the population, because the vehicle continues to be an object of increased danger.

The prevailing tendencies of auto maintenance during the period of their massive development in Russia explained the emergence of a number of major technical, social, law enforcement and other problems. The development of the country's car service system in the future will be the more intensive and effective, the more the organization of the car service will rely on:

Development of automation, mechanization of repair processes;

Advanced experience and achievements of scientific and technological progress;

Innovations in the technology of car repair and maintenance;

Improvement and development of methods and forms of organization of labor and production processes;

Implementation of computer support.

Each of the above areas has its own technical, economic and social significance for the development of car service.

The modern car service business takes an important place in the economy and contributes to meeting the needs of the population. The development of the car service business is possible only with the effective use of material, labor and financial resources, namely, the level of efficiency of using all the resources at the disposal of the service determines the degree of successful business.

Ikhteon LLC explains the relevance of the topic of the effectiveness of financial and economic activities of a car service by the need to study theoretical and methodological aspects, analyze the financial condition in order to increase the efficiency of the enterprise.

The purpose of the diploma project is to develop measures to improve the efficiency of the financial and economic activities of Ikhteon LLC.

The research objectives are:

Research of theoretical aspects and methods for assessing the effectiveness of financial and economic activities;

Analyze the financial and economic activities of the Ikhteon LLC auto service;

Propose measures to improve the efficiency of financial and economic activities of the car service of LLC "Ikhteon";

Conduct an economic assessment of the proposed activities.

The object of research in the thesis project is Ikhteon Limited Liability Company.

The subject of the research is the efficiency of financial and economic activities.

In the process of writing the graduation project, textbooks and teaching aids on the theory of financial analysis were used. Articles in leading accounting and financial publications, open publications from various Internet sites.

The thesis project consists of an introduction, four chapters, a conclusion, a list of used sources and applications.

financial economic economic car service

1. Theoretical aspects of the efficiency of financial and economic activities

1.1 Concept, tasks of assessing the financial and economic activities of the enterprise

The content of the assessment of financial and economic activities consists in a comprehensive study of the technical level of production, the quality and competitiveness of products, the provision of production with materials, labor and the efficiency of their use. This analysis is based on a systematic approach, an integrated account of various factors, a qualitative selection of reliable information and is an important management function.

The purpose of the analysis of the financial and economic activities of the enterprise is to increase the efficiency of its functioning on the basis of a systematic study of all types of activities and substantiation of their results.

The objectives of the efficiency of the financial and economic activities of the enterprise are:

Identification of the real state of the analyzed object;

Investigation of the composition and properties of an object, its comparison with known analogs or basic characteristics, standard values;

Forecast of the main trends;

Revealing changes in the state of the object in the spatio-temporal context;

Establishing the main factors that caused changes in the state of the object, and taking into account their influence.

The subject of the efficiency of the financial and economic activity of the enterprise is the analysis of production and economic results, the state and use of fixed assets, the cost of selling services.

The object of the analysis of the financial and economic activities of the enterprise is the work of the enterprise as a whole and its structural divisions (workshops, brigades, sections), and the subjects are centers, public organizations, analytical services of enterprises.

The functions of assessing the financial and economic activities of the enterprise are: control, organizational, accounting, stimulating and indicative.

When assessing financial and economic activities, it is necessary to be guided by certain principles and rules developed by science and practice: objectivity, complexity, consistency, mass character, efficiency, regularity, efficiency, efficiency.

To manage production processes, you need to have complete and truthful information about the progress of the production process, about the progress of plans. Therefore, one of the functions of production management is accounting.

Understanding information is achieved through economic analysis. Based on the analysis results, management decisions are developed.

Results in any area of \u200b\u200bbusiness depend on the efficiency of the use of financial resources, which are equated to the “circulatory system” that ensures the life of the enterprise. Therefore, taking care of finances is the starting point and end result of the activities of any business entity. To determine the essence of the analysis of the financial and economic activities of an enterprise, it is necessary to define its main elements. These elements are: enterprise finances, the structure of enterprise funds, the structure of enterprise property, subjects of analysis.

In the conditions of market relations, the finances of enterprises are becoming especially important. The growing role of business finance should be seen as a worldwide trend.

The finances of enterprises are a system of relations that are associated with their cash payments and arise in the process of individual circulation of funds of enterprises. The financial processes of enterprises are in the formation of their cash income and expenses.

Financial relationships take place between:

Enterprises when paying for various supplies, works, services, sales of products, payment and collection of penalties;

Enterprises with mutual financial investments (equity participation, purchase of securities, provision of loans);

Enterprises and individual shareholders when distributing shares and paying dividends on them;

Enterprises and labor collectives in the process of payroll settlements;

Enterprises and accountable persons, personnel of enterprises for operations not related to payroll payments, as well as various debtors and creditors;

Enterprises, tenants, superior organizations for rent payments;

Enterprises and the state budget in the calculation and payment of taxes and sanctions, targeted budget financing, the provision of tax incentives;

Enterprises and social insurance bodies, extra-budgetary funds in the calculation and payment of insurance contributions, contributions to the Pension Fund, etc .;

Enterprises and banks in the process of lending and repayment of loans, in the payment of interest, in the implementation of other types of banking services. The finances of enterprises serve the continuous circulation of the enterprise's funds and the sources of their formation, which consists in supplying, producing, marketing, receiving and distributing financial results (revenue, profit). In the process of circulation, there is a continuous change in the structure of the enterprise's funds and their sources, defined as the ratio between the elements of property and the elements of the capital that forms it.

The structure of enterprise assets is formed as a proportion between the value of fixed assets, stocks and costs, cash, settlements and other current assets. The structure of the sources of property of the enterprise is the proportion between the value of the sources of own funds, long-term loans and borrowings, short-term loans and borrowings. Each of the listed aggregates, respectively, has its own structure, determined by smaller elements.

The ratio of the structure of enterprise funds and the structure of sources of their formation at each fixed point in time sets the financial condition of the enterprise, the stability of which is one of the most important tasks of financial analysis. Operations carried out in the course of the financial and economic circulation and constituting the content of the supply, production, and sales processes. Continuously change the financial condition of the enterprise. The aggregate of homogeneous business transactions form business processes. Their influence on the dynamics of the financial condition and financial results of the enterprise, reflected in specific systemic economic models, should be the subject of research in financial theory. Only on the basis of such financial models can an objective, correct complexities of the financial and economic circulation of an enterprise be built a method of financial analysis.

The main purpose of assessing the financial and economic activities of an enterprise is to obtain a small number of key parameters that give an objective and accurate picture of the financial condition of the enterprise, its profits and losses, changes in the structure of assets and liabilities, in settlements with debtors and creditors.

Evaluation of the financial and economic activities of an enterprise is a way of accumulating, transforming and using information of a financial nature, with the goal of:

Assess the current and future financial condition of the enterprise;

Assess the possible and reasonable rates of development of the enterprise;

Identify available sources of funds and assess the possibility and feasibility of their mobilization;

Predict the position of the enterprise in the capital market.

The main tasks of the analysis of financial and economic activities are:

Assessment of the dynamics, composition and structure of assets, their condition and movement;

Assessment of the dynamics, composition and structure of sources of equity and debt capital, their condition and movement;

Analysis of absolute and relative indicators of the financial stability of the enterprise and assessment of changes in its level;

Analysis of the solvency of a business entity and the liquidity of its balance sheet assets.

Requests of users (investors, partners) of analytical information to assess the real financial condition of the enterprise;

The expediency of the most complete disclosure of available information on the financial stability of the organization in an effort to make it the most "open" ("transparent");

The need for practice in the calculation of new indicators for assessing the financial situation of economic entities, adequate to the modern system of economic relations and the conditions for the formation of the information base of the analysis;

Production and financial necessity in connection with the promotion of goods and services to the domestic and international markets;

The need for additional information about the financial condition of economic entities (the so-called "analytical") based on multivariate analysis data for the development and substantiation of optimal management decisions by external and internal users.

Analysis of financial and economic activity acts not only as the main component of any of the management functions (forecasting and business planning, regulation, accounting and control; incentives; assessment of business conditions, etc.), but is itself a type of management activity that contributes to the adoption of management decisions to keep the business at the right level. This active role of analysis poses important tasks for it, including:

1. Free interaction of market actors, competition intensified by forensic tendencies and the oppression of monopolies, commercial risk and uncertainty of obtaining the expected economic benefits, the likelihood of expected damage or obtaining a result below the required value, highlight the problem of choice. Hence, for the analysis, the task of substantiating the choice of optimal options for business decisions from the available alternatives becomes very urgent.

2. The task is not only to maximize profit, but also to successfully eliminate the influence of uncertainty and risk; not only ensuring liquidity and profitability, but to a greater extent - achieving “well-being of shareholders” taking into account commercial risks, which will further ensure the necessary financial stability.

3. By means of financial analysis, a business entity considers a wide range of tools and means to achieve the desired results (for example, minimizing costs, maintaining a balance between profitability and financial stability, preventing economic crises) and developed methods for diagnosing the likelihood of bankruptcy.

4. The developed system of financial analysis and assessment of the activities of economic entities allows you to identify and systematize the solution of the most complex and frequent economic situations and develop the most effective recommendations for their elimination.

5. Business practice requires the use in the analysis of accounting for the solution of social, environmental and humanitarian problems, problems of using net profit and its capitalization.

6. Improving the methods of studying the market and partners in it can be considered as an important independent task of analysis.

7. The task of increasing the active role of the analysis of the financial and economic activities of the enterprise as an information base for making optimal business decisions, along with the traditional task of improving all sources of information, including increasing the similarity of accounting, reporting, regulatory and other information.

8. The implementation of traditional tasks of economic analysis, such as mobilizing the identified reserves for increasing production efficiency and strengthening its intensification, in the current economic situation is complicated by the need to take into account uncertainty and commercial risks, the probabilistic nature of events and their assessments, inflationary processes, modern characteristics the cost of cash flows. All this requires improving the methodology of financial analysis, without which it is impossible to strengthen its role in business management.

1.2 Methodology for assessing the financial and economic activities of the enterprise

The method of analysis of financial and economic activity is a set of analytical procedures used to determine the financial and economic condition of an enterprise. Experts in the field of analysis provide different methods for determining the financial and economic condition of an enterprise. However, the basic principles and sequence of the procedural side of the analysis are practically the same with some discrepancies. Detailing the procedural side of the methodology for analyzing financial and economic activities depends on the goals set and various factors of information, methodological, personnel and technical support... Thus, there is no generally accepted methodology for analyzing the financial and economic activities of an enterprise, however, in all significant aspects, the procedural aspects are similar.

Its information support is of great importance for analysis. This is due to the fact that in accordance with the Law of the Russian Federation "On Informatization and Protection of Information", an enterprise may not provide information containing commercial secrets. But usually for making many decisions by potential partners of the firm, it is sufficient to conduct an express analysis of financial and economic activities. Even for a detailed analysis of financial and economic activities, information constituting a commercial secret is often not required. To conduct a general detailed analysis of the financial and economic activities of the enterprise, information is required on the established forms of financial statements, namely:

Form No. 1 Balance sheet

Form No. 2 Profit and loss statement

Form No. 3 Statement of capital movement

Form No. 4 Cash flow statement

Form No. 5 Appendix to the balance sheet

This information, in accordance with the Decree of the Government of the Russian Federation of December 5, 1991. No. 35 "On the list of information that cannot constitute a commercial secret" cannot constitute a commercial secret.

The analysis of the financial and economic activities of the enterprise is carried out in three stages.

At the first stage, a decision is made on the expediency of analyzing the financial statements and their readiness for reading is checked. The task of the expediency of the analysis allows you to solve the familiarization with the auditor's report. There are two main types of audit reports: standard and non-standard. The standard auditor's report is a unified summarized document containing a positive assessment of the audit firm about the reliability of the information presented in the report and its compliance with applicable regulatory documents. In this case, the analysis is advisable and possible, since the reporting in all material aspects objectively reflects the financial and economic activities of the enterprise.

A non-standard auditor's report is drawn up in cases where the audit firm is unable to draw up a standard auditor's report due to a number of reasons, namely: some errors in the company's financial statements, various financial and organizational uncertainties, etc. In this case, the value of the analytical conclusions drawn up on these statements is reduced. Checking the readiness of reports for reading is of a technical nature and is associated with a visual check of the availability of the necessary reporting forms, details and signatures on them, as well as a simple counting check of subtotals and balance sheet currency.

The purpose of the second stage is to familiarize yourself with the explanatory note to the balance sheet, this is necessary in order to assess the operating conditions of the enterprise in this reporting period and to take into account the analysis of the factors, the impact of which led to changes in the property and financial position of the organization and which were reflected in the explanatory note.

The third stage is the main one in the analysis of economic activity. The purpose of this stage is to assess the results of economic activity and the financial condition of an economic entity. It should be noted that the degree of detail in the analysis of financial and economic activities may vary depending on the goals. At the beginning of the analysis, it is advisable to characterize the financial and economic activities of the enterprise, indicate the industry affiliation and other distinctive features. If there are amounts under these items, it is necessary to study the reasons for their appearance. Sometimes information in this case can only be provided by further analysis and final conclusions can be made later.

The analysis of the financial and economic condition of the enterprise consists, in general, of the following main components: Analysis of property status, analysis of liquidity, analysis of financial stability, analysis of business activity, analysis of profitability.

These components are closely interconnected with each other and their separation is necessary only for a clearer separation and understanding of the conclusions on analytical procedures for analyzing the financial and economic activities of the organization.

The analysis of property status consists of the following components: analysis of assets and liabilities of the balance sheet, analysis of indicators of property status.

When analyzing the assets and liabilities of the balance sheet, the dynamics of their state in the analyzed period is traced. It should be borne in mind that in conditions of inflation, the value of analysis in terms of absolute indicators is significantly reduced and to neutralize this factor, an analysis should also be carried out in terms of relative indicators of the balance sheet structure. When assessing the dynamics of property, the state of all property is traced as part of immobilized assets (section I of the balance sheet) and mobile assets (section II of the balance sheet - stocks, receivables, other current assets) at the beginning and end of the analyzed period, as well as the structure of their growth (decrease).

The analysis of indicators of property status consists in the calculation and analysis of the following main indicators:

The amount of household assets at the disposal of the enterprise. This indicator provides a generalized value estimate of the assets on the balance sheet of the enterprise.

The share of the active part of fixed assets. The active part of fixed assets should be understood as machines, machine tools, equipment, vehicles, etc. The growth of this indicator is seen as a positive trend.

Wear factor. It characterizes the degree of depreciation of fixed assets as a percentage of the original cost. Its high value is an unfavorable factor. The addition of this indicator to 1 is the expiration factor.

Renewal ratio - shows how much of the existing fixed assets at the end of the period are new fixed assets.

Retirement rate - shows what part of fixed assets retired from economic circulation during the reporting period due to depreciation reasons.

Analysis of the company's liquidity is based on the calculation of the following indicators:

Maneuverability of functioning capital. It characterizes that part of own circulating assets, which is in the form of cash, i.e. funds with absolute liquidity. For a normally functioning enterprise, this indicator usually varies from zero to one. All other things being equal, the growth of the indicator in dynamics is regarded as a positive trend. An acceptable approximate value of the indicator is set by the enterprise independently and depends, for example, on how high the enterprise's daily need for free cash resources is.

Current liquidity ratio. Gives an overall assessment of the liquidity of assets, showing how many rubles of the current assets of the enterprise fall on one ruble of current liabilities. The logic of calculating this indicator is that the company pays off short-term liabilities mainly at the expense of current assets; therefore, if the current assets exceed the current liabilities, the enterprise can be considered as successful (at least in theory). The amount of excess is set by the current liquidity ratio. The value of the indicator can vary by industry and type of activity, and its reasonable growth in dynamics is usually viewed as a favorable trend. In Western accounting and analytical practice, the critical lower value of the indicator is -2; however, this is only an indicative value, indicating the order of the indicator, but not its exact standard value.

Quick ratio. In terms of semantic purpose, the indicator is similar to the current liquidity ratio; however, it is calculated for a narrower range of current assets, when the least liquid part of them - production inventories - is excluded from the calculation. The logic behind such an exclusion consists not only in a significantly lower liquidity of stocks, but, much more importantly, in the fact that cashthat can be obtained in the event of the forced sale of inventories may be significantly lower than the cost of their acquisition. In particular, in a market economy, a typical situation is when, upon liquidation of an enterprise, 40% or less of the book value of stocks is gained. Western literature provides an approximate lower value of -1, but this estimate is also conditional. In addition, when analyzing the dynamics of this coefficient, it is necessary to pay attention to the factors that caused its change.

The ratio of absolute liquidity (solvency). It is the most stringent criterion for the liquidity of an enterprise; shows what part of short-term debt obligations can be repaid immediately, if necessary. The recommended lower limit of the indicator given in the Western literature is -0.2. In domestic practice, the actual average values \u200b\u200bof the considered liquidity ratios, as a rule, are significantly lower than the values \u200b\u200bmentioned in Western literary sources. Since the development of sectoral standards for these coefficients is a matter of the future, in practice it is desirable to analyze the dynamics of these indicators, supplementing it with a comparative analysis of the available data on enterprises with a similar orientation of their economic activities.

Share of own circulating assets in covering stocks. It characterizes that part of the inventory value that is covered by its own circulating assets. Traditionally it is of great importance in the analysis of the financial condition of trade enterprises; the recommended lower limit of the indicator in this case is -50%.

Inventory coverage ratio. It is calculated by correlating the value of "normal" sources of coverage of reserves and the amount of reserves. If the value of this indicator is less than one, then the current financial condition of the enterprise is considered unstable. One of the most important characteristics of the financial condition of an enterprise is the stability of its activities in the light of a long-term perspective. It is associated with the general financial structure of the enterprise, the degree of its dependence on creditors and investors. Financial stability in the long term is characterized, therefore, by the ratio of equity and borrowed funds. However, this indicator provides only a general assessment of financial stability. Therefore, in the world and domestic accounting and analytical practice, a system of indicators has been developed.

Equity capital concentration ratio. It characterizes the share of enterprise owners in the total amount of funds advanced for its activities. The higher the value of this ratio, the more financially stable, stable and independent of external loans the company. An addition to this indicator is the concentration ratio of attracted (borrowed) capital - their sum is equal to 1 (or 100%).

Financial dependence ratio. It is the inverse of the equity concentration ratio. The growth of this indicator in dynamics means an increase in the share of borrowed funds in the financing of the enterprise. If its value decreases to one (or 100%), this means that the owners are fully financing their enterprise.

Equity capital flexibility ratio. Shows what part of equity capital is used to finance current activities, that is, invested in working capital, and what part is capitalized. The value of this indicator can vary significantly depending on the capital structure and industry sector of the enterprise.

Long-term investment structure coefficient. The calculation logic for this indicator is based on the assumption that long-term loans and borrowings are used to finance fixed assets and other capital investments... The coefficient shows what part of fixed assets and other non-current assets is financed by external investors, that is, (in a sense) belongs to them, and not to the owners of the enterprise.

The ratio of equity and borrowed funds. Like some of the above indicators, this ratio gives the most general assessment of the financial stability of the enterprise. It has a fairly simple interpretation: its value of 0.25 means that for every ruble of own funds invested in the assets of the enterprise, there are 25 kopecks. Borrowed money. The growth of the indicator in dynamics indicates an increase in the dependence of the enterprise on external investors and creditors, that is, a slight decrease in financial stability, and vice versa.

Business activity group indicators characterize the results and efficiency of the current core business.

The generalizing indicators for assessing the efficiency of using the resources of an enterprise and the dynamism of its development include the indicator of resource productivity and the coefficient of sustainability of economic growth. Resource efficiency (advance capital turnover ratio). It characterizes the volume of products sold per ruble of funds invested in the activities of the enterprise. The growth of the indicator in dynamics is considered as a favorable trend.

Economic growth sustainability coefficient. Shows the average rate at which an enterprise can develop in the future, without changing the already established relationship between various sources of funding, capital productivity, profitability, etc.

The detailing of the procedural side of the methodology for assessing the financial and economic condition depends on the goals set, as well as on various factors of information, temporary and technical support and is carried out in two stages: preliminary assessment, that is, express analysis, detailed analysis of the financial condition. Therefore, the main purpose of the express analysis is a clear and simple general assessment of the financial situation and the dynamics of the economic development of the enterprise. The meaning of this analysis is to select a small number of significant and relatively easy-to-calculate indicators and constantly monitor them over time. Its quality depends on the applied method of financial analysis, the reliability of the accounting data, as well as on the competence of the person making the managerial decision.

A detailed analysis of the financial condition is a more detailed description of the property and financial situation of an economic entity, the results of its activities in the past reporting period, as well as the prospects for the development of an economic entity. It concretizes, supplements and expands certain procedures of express analysis, and also makes it possible to carry out forecasts of the financial condition.

Assessment of the financial condition of an enterprise in a market economy and the achievement of the goals of financial analysis is carried out using a certain method. The method of financial analysis is a system of theoretical and cognitive categories, scientific tools and regulatory principles for studying the activities of business entities, that is, a triad:

Method \u003d (K, I, P), (1)

where K is the system of financial categories;

I - scientific financial instruments;

P is a system of regulatory financial principles.

The first two elements characterize the static component of the financial analysis method, the last element - its dynamics.

Financial analysis categories are the most general, key concepts of this science. Among them: factor, model, rate, interest, discount, cash flow, risk, etc. Scientific tools of financial analysis are a set of general scientific and specific scientific methods of studying the financial activities of business entities.

The main element of the method of any science is its scientific apparatus. At present, it is practically impossible to isolate the techniques and methods of any science as inherent exclusively to it - there is an interpenetration of scientific instruments of various sciences. In financial analysis, various methods can also be applied that were originally developed in the framework of a particular economic science. There are various classifications of methods of economic analysis. The first level of classification of methods of classification of financial analysis distinguishes non-formalized and formalized methods.

Formalized methods include methods of analysis, which are based on fairly strict analytical relationships between financial indicators. They constitute the second level of classification and include:

Classical methods of economic activity analysis and financial analysis: chain substitutions, arithmetic differences, balance, isolation of the isolated influence of factors, differential, integral, simple and compound interest, discounting;

Mathematical and statistical methods for studying relationships: correlation analysis, regression analysis, analysis of variance, factor analysis, principal component analysis, covariance analysis, cluster analysis, etc.;

Non-formalized methods of financial analysis and assessment of the financial condition of an enterprise are based on the description of analytical procedures at the logical level, and not on strict analytical dependencies of the analyzed economic indicators. These include methods: expert assessments, psychological, morphological, constructing systems of financial indicators, analytical tables, etc. The application of these methods in economic analysis is characterized by a certain subjectivity, since the analyst's intuition, experience and knowledge are of great importance.

Formalized methods include methods of analysis, which are based on strict analytical relationships between financial indicators. They constitute the second level of classification and include:

Classical methods of economic activity analysis and financial analysis: chain substitutions, balance, isolation of the isolated influence of factors, percentage numbers, differential, logarithmic, integral, simple and compound interest, discounting;

Mathematical and statistical methods for studying relationships: correlation analysis, regression analysis, analysis of variance, factor analysis, principal component analysis, covariance analysis, cluster analysis;

Traditional methods of economic statistics: average and relative values, groupings, graphical research, index method, elementary methods of processing time series;

Econometric methods: matrix methods, harmonic analysis, spectral analysis, methods of the theory of production functions, methods of the theory of input-output balance;

Operations research and decision theory methods: graph theory methods, tree method, Bayesian analysis method, game theory, queuing theory, network planning and management methods.

Not all of the listed methods are directly applied in the framework of financial analysis and assessment of financial condition, but some of their elements are already used in practice. In particular, this applies to methods of discounting, machine simulation, factor analysis, processing of series of dynamics. Detailing the procedural aspect of the methodology for analyzing the financial condition depends on the goals set, as well as on various factors of information, temporary, personnel and technical support.

V.I. Makarieva proposes to add to this structure a spatial analysis - a comparative analysis of the consolidated financial indicators of financial statements by constituent elements, that is, indicators of reporting of subsidiaries, structural divisions, workshops and sections. On the contrary, O.V. Efimova together with M.V. Melnik give the predominant role to the balance method and other identical methods used in modern practice of economic analysis.

Since financial analysis is associated with a logical process, its relative importance in making investment decisions changes depending on the circumstances prevailing in the market. Its importance is always greater when the analysis is aimed at assessing risk, identifying bottlenecks and potential problems, which also takes into account the fact that the solution includes a very large set of factors, that is, industry characteristics, leadership abilities and qualifications, economic conditions. Analytical viewing of financial reporting data should reproduce all the main aspects of economic activity and transactions performed in a generalized form, that is, with the degree of aggregation necessary for analysis.

The main results of effective analysis and financial management are formed using special financial ratios. The practice of financial analysis has developed a methodology for the analysis of accounting financial statements. Among them, there are six main methods:

Vertical analysis - determining the structure of the final financial indicators and identifying the impact of each reporting item on the result as a whole;

Horizontal analysis - comparison of each financial statement position with the previous period and determination of dynamic changes;

Analysis of relative indicators - calculating the relationship between individual items of the financial statement and determining the relationship of indicators;

Trend analysis - comparing each reporting item with a number of previous periods and determining a trend, that is, the main trend of the indicator's dynamics, cleared of random influences and individual characteristics of individual periods. The trend is used for predictive analysis;

Comparative analysis - on-farm analysis of the financial indicators of structural units and inter-farm analysis of the indicators of a given enterprise with the financial indicators of competitors;

Factor analysis - analysis of the influence of individual factors on the performance indicator using deterministic or stochastic techniques.

The main tool for analyzing the financial condition is to determine the relative values \u200b\u200bof the dynamics and structure:

Relative values \u200b\u200bof dynamics - characterize the change in the process over time, show how many times the level of the studied indicator has increased or decreased, compared with the previous period of time;

dynamics coefficient \u003d P1 / P0 (2)

growth rate,% \u003d P1 / P0 x 100% (3)

growth rate,% \u003d (P1 / P0 x 100%) - 100% (4)

where P0 is the value of the absolute indicator in the base period;

P1 is the value of the absolute indicator in the reporting period;

The relative values \u200b\u200bof the structure - characterize the share of a separate part in the total volume of the population:

specific gravity,% \u003d Pi / Pn x 100% (5)

where Pi is the value of a separate part of the population;

Пn- the whole set, that is, a single whole.

The vertical analysis is based on a different presentation of reporting - in the form of relative values \u200b\u200bthat characterize the structure of summary indicators. An obligatory element of the analysis is the time series of these values, which allows you to track and predict structural changes in the composition of household assets and sources of their coverage. Horizontal analysis allows you to identify trends in individual items or their groups that are part of the financial statements. This analysis is based on the calculation of the basic growth rates of balance sheet items or items in the income statement.

1. Analysis of liquidity. The indicators of this group allow us to describe and analyze the company's ability to meet its obligations. The algorithm for calculating these indicators is based on the idea of \u200b\u200bcomparing current assets with short-term debt. As a result of the calculation, it is established whether the enterprise is sufficiently provided with circulating assets necessary for settlements with creditors, according to current operations... Since different types of working capital have different degrees of liquidity, several liquidity ratios are calculated.

The current liquidity ratio (Ktl) shows the payment capabilities of the enterprise, assessed subject to timely settlements with debtors and favorable sale of goods, but also the sale of other elements of material working capital. It characterizes the expected solvency for a period equal to the average turnover duration.

The critical value of the lower limit is as follows: Ktl\u003e \u003d 2

The critical liquidity ratio (KL) reflects the projected payment possibilities, subject to timely settlements with debtors. It characterizes the expected solvency for a period equal to the average duration of one turnover of accounts receivable.

The estimate of the lower normal bound is as follows: Kcl not less than 1.

The absolute liquidity ratio, (Cal) is the most stringent criterion for the liquidity of an enterprise. Shows what part of short-term debt obligations, if necessary, can be repaid immediately.

The normal limitation of this indicator is as follows: Cal\u003e \u003d 0.2-0.3

3. Analysis of financial stability. With the help of these indicators (coefficients of autonomy (financial independence), financial stability, financial dependence, financing), the composition of funding sources is assessed, and the dynamics of the ratio between them, the analysis is based on the fact that sources of funds differ in the level of cost price, degree of availability, level of reliability, degree risk, etc. To assess the dynamics of the capital structure, the following financial ratios are calculated:

The coefficient shows in what share the company's assets are financed from its own sources of funds. The opposite of this indicator is the financial dependence ratio:

Taken together, these ratios characterize the capital structure, as well as the claims of creditors regarding the property of the enterprise. Therefore, a decrease in the level of the first and, accordingly, an increase in the second coefficient, indicates an increase in the financial risk of the organization. The permissible values \u200b\u200bof these coefficients in different areas of activity are ambiguous, which, first of all, depends on the ability of individual enterprises to form a sufficient amount of funds to service creditors. The modification of the considered indicators is the financial leverage ratio:

Shows how much borrowed funds are attracted to the ruble of the organization's equity capital and is most often used to justify management decisions to optimize the structure of sources of funds in order to obtain additional profit directed to the growth of equity capital.

To characterize the provision of assets with long-term sources of financing, the financial stability ratio is calculated:

The value of the coefficient should be sufficiently high, since the financial condition of the enterprise will be considered stable if investments in non-current assets and current assets belonging to the third class of liquidity are fully covered by long-term sources.

3. Analysis of current activities. From the point of view of the circulation of funds, the economic activity of any enterprise is a process of continuous transformation of some types of assets into others:

DS \u003d\u003e SS \u003d\u003e NP \u003d\u003e GP \u003d\u003e SR \u003d\u003e DS, (9)

where DS is cash;

CC - raw materials in stock;

NP - work in progress;

GP - finished products;

СР - means in calculations.

The effectiveness of current activities can be assessed by the length of the operating cycle, depending on the turnover of funds in different types assets. All other things being equal, an acceleration in turnover indicates an increase in efficiency. Therefore, the main indicators of this group are indicators of the use of material, labor and financial resources: production, capital productivity, turnover rates.

4. Analysis of the situation and activity in the capital market. As part of this analysis, space-time comparisons of indicators are performed that characterize the position of an enterprise on the securities market: dividend income, earnings per share, share value. This piece of analysis is carried out mainly in companies listed on stock exchanges and selling their shares there. Any company that has temporarily free funds and wants to invest them in securities are also guided by the indicators of this group.

Predictive models are predictive, predictive models. They are used to predict the income of a company and its future financial condition. The most common of them are: calculating the point of critical sales volume, building predictive financial reports, dynamic analysis models (rigidly deterministic factor models and regression models), situational analysis models. The relationship between the break-even analysis can be expressed by the formula:

ВР \u003d ПЗ + ФЗ + П, (16)

where ВР is the volume of production or sales proceeds;

ПЗ - total variable costs of the enterprise;

ФЗ - total fixed costs of the enterprise;

P is the profit of the production activity of the enterprise.

The analysis of values \u200b\u200bat the critical point is based on the relationship "volume - cost - profit". A critical point is the point at which the total sales revenue is equal to the total cost.

5. Analysis of profitability. Indicators of this group are intended to assess the overall efficiency of investment in a given enterprise. In contrast to the indicators of the second group, here they differ from specific types of assets, and analyze the return on capital of the enterprise as a whole. The main indicators, therefore, are the return on capital advanced and the return on equity.

Return on equity characterizes in what part the equity capital increases due to the profit remaining at the disposal of the company after taxes and can be used to pay dividends and increase the assets of the organization.

Return on assets reflects the efficiency of current activities related to the production and sale of products and the efficiency of using total assets, and the relationship can be represented in the formulas:

The change in the value of own working capital should correspond to an increase or decrease in the volume of production and sales of products.

Regulatory models... Models of this type allow you to compare the actual results of the activities of enterprises with the expected ones calculated according to the budget. These models are used primarily in internal financial analysis. Their essence boils down to the establishment of standards for each item of expenditure for technological processes, types of products, centers of responsibility, and to the analysis of deviations of actual data from these standards. The analysis is largely based on the use of rigidly deterministic models.

Decision-making using the above methods, models, assessments is carried out as a result of analysis of alternative solutions, taking into account the trade-off between the requirements of liquidity, financial stability and profitability. Assessment of the financial condition of the enterprise covers a large number of interrelated issues and factors that ultimately determine the final results of the economic activity of the enterprise in modern conditions of economic development. Financial analysis is the basis on which the development of a promising financial policy of the enterprise is based.

The analysis of the financial condition is based on the indicators of quarterly and annual financial statements, when it is still possible to change a number of balance sheet items, and is needed to draw up an explanatory note to the annual report. Based on the data of the final financial analysis, the development of almost all areas of organization of the company's finances is carried out, and the effectiveness of the management decisions taken depends on how well it is carried out. The quality of assessing the financial condition depends on the methodology used, the reliability of the reporting data, as well as on the competence of the person who makes the decision in the field of financial policy.

...

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A customer's contact with a car service, as a rule, begins with a telephone conversation. Car service workers introduce themselves to a potential client, politely answer all questions, without rushing, without getting irritated and not ending the dialogue first. If the customer is only able to describe the external manifestations of malfunctions in his car (knocks, leaks, does not work, etc.), but does not know what to do, the engineer enters the conversation. In most cases, it is difficult to determine the cause of the malfunction by phone, so the car owner is invited to diagnose the car at a car service.

The visit time (several options) is offered by a car service worker - this is evidence of rhythmic work, normal workload of car service production, a clear acceptance schedule. This means that the customer will not need to wait in line, which is inevitable if they are allowed to come “at any time convenient for you”. In addition, sometimes such a wording is a sign of the downtime of a car service. Then the client is reminded of the address of the car service, a diagram of the entrance is recommended. In addition, they call the name of the master (inspector, consultant) who will "drive" the car, warn about the undesirability of delays, the approximate duration of acceptance and advise to formulate wishes and prepare questions - this is another confirmation that the SP car service appreciates the time and the customer, and your own.

The car service sign is visible from afar. Near the car service building there is a parking lot, signs of parking places and taking orders. There is no queue or bustle in the office; car service employee, if the customer arrived a little earlier, notifies the master (receiver).

The solidity of the enterprise is confirmed by licenses posted in a conspicuous place, qualification certificates of car service workers, an order authorizing inspectors to sign documents on behalf of the company, information about the movement of cars at work stations of a car service in accordance with the technological cycle of repair or maintenance.

Placards with names and positions on the uniform of employees make it easier for the customer to communicate with them. The cleanliness of the premises of the car service, equipment, overalls of mechanics, the seats covered with a protective film and the steering wheels of cars testify to the accuracy of the car service personnel. But the main thing is the friendly, calm, business atmosphere prevailing in the car service.

The acceptance area of \u200b\u200bthe car service is separated from the repair one and is equipped with diagnostic equipment so that the inspector does not interrupt the work of mechanics from other areas and does not wait with the customer for the release of the lift or stand. In addition, it contains information about the services provided by the car service (prices, guarantees, names of regulatory documents according to which work is performed, etc.). Acceptance (and fault diagnosis at the same time) at the car service center is unhurried and takes at least 20 minutes. In fact, this is a dialogue between two people interested in quality cooperation. One highly qualified car service specialist communicates with the car owner. Indeed, in most cases, the client wants to do exactly what he asks for, on time and not more expensive than what was promised when accepting a car service. Therefore, the fewer people in contact with him, the better.

At the appointed time, the car service master invites the customer and clarifies the problem from his words, along the way asking questions. Then a short (ten minutes) trip and a verdict on the essence of the client's concern. The car owner should not neglect checking the car on the move, even if there are no complaints about its behavior. The absence of comments from the owner of the car is not a fact of the complete serviceability of the car, and additional advice from a car service specialist will not hurt. Then the car is washed and lifted on a lift in the acceptance area of \u200b\u200bthe car service. During this forced break, the car service inspector, in order not to waste time, begins to calculate the cost at his workplace necessary work and spare parts.

After examining the car from below, the car service technician finishes the calculation. The car service checks the car for free, regardless of whether the owner will repair it now and here or at another time and in another place. By the way, sometimes you need to “disassemble half of the car” to eliminate a minor malfunction. In this case, a car service specialist recommends combining the work: to do something "ahead of time", using partial disassembly of the machine (unit), or, conversely, to postpone the planned maintenance - this reduces the time spent (paid standard hours), respectively, reducing the total cost repair. In addition, the customer can save money by bringing their own spare parts. But he must confirm their quality to the car service, that is, compliance with the established technical requirements. The master of the car service must warn about this, explaining what documents are required: a check from a trusted and known car service store, a copy of the quality certificate for a batch of oil, the number of which is on the package, the manufacturer's passport for the unit (for example, for a shock absorber with an identification number), etc. P.

After the diagnosis, the client, if he wants, is given a break to think over the situation, consult in another car service, correct his plans or to save money for repairs.

If the client decided to repair the car in the SP car service, the car service master invites the customer to the stand reflecting the current workload of the mechanics and agrees on the time of receiving the finished car. Then he draws up a work order in writing. They try to use terms that are understandable to the client, the text is in Russian. In the purchase order, in addition to information about the car and the details of the parties, it is necessary to indicate: the services provided (work performed), spare parts and materials provided by the car service, their cost and quantity; spare parts and materials provided by the customer; car price determined by agreement of the parties; the cost of the services rendered by the car service (work performed) and the procedure for their payment; terms of performance of works by a car service; conditions for guaranteeing a car service for the results of work; features related to the specifics of the repair or the experience of communicating with the company with clients, for example, additional payment for storing a finished car, the owner of which did not pay the car service on time for the work performed.

When the client leaves the car at a car service, the contractor, simultaneously with the contract, draws up an acceptance certificate indicating the completeness of the car, visible external damage and defects, information about the customer's provision of spare parts and materials.

It is unacceptable for a car service to do additional paid work without the client's consent or to make the provision of some services dependent on the mandatory order of others. For short-term work (tire inflation, selective maintenance operations, washing, etc.), which are done in the presence of the client in the auto service, the individual entrepreneurs issue receipts, coupons, etc.

Car service workers give the client the opportunity to observe the repair of the car, for example, from the waiting area in the workshop or from the gallery above it. When it is necessary (an additional malfunction was detected, the customer wanted to warn the car service technician about the features of his car or check the progress and quality of work, etc.), the owner of the car is taken to the work station. The mechanic is not distracted by receiving spare parts and materials, and everything he needs is delivered from the warehouse on time.

In the SP car service, it is unacceptable for the repairmen to sit in the “smoking room” for a long time, walk around the shop or constantly borrow tools from each other.

When the car is left in a car service, the customer can find out by phone how things are going. If at this moment the car service master is busy, he will call back. In any case, the client is immediately notified of the deficiencies identified during the repair that threaten traffic safety, suspending the work. If the car owner does not agree to their correction (for additional costs) or they are unrecoverable, this is recorded in all copies of the acceptance certificate.

When the finished car is handed over to the customer, the master, who received the car, brings the owner to him, shows the results of work and the replaced parts. In addition, it provides recommendations for the operation of the vehicle. After clarifying all the issues, eliminating the comments (if any), the car service inspector escorts the customer to the cashier - the car is handed out after full payment for the work.

After two or three days, the foreman asks the client by phone if he has any wishes or the car has a problem.

Professional guys work in the company! He got into an accident, applied for an independent examination, since the insurance company was closed, the documents were needed for PCA, Sergey immediately got his bearings, suggested what and how, Victor arrived the next day, photographed everything to the smallest detail, after a week the examination was ready, in two weeks it was received compensation in full and the cost of the assessment ... So if anyone needs it, feel free to contact! Recommend😉

Anatoly S.

Got into an accident, the insurance experts came for an inspection twice (external damage, then hidden), as a result, they paid the amount that was clearly not enough to restore the car, turned to the guys, everything was done at the highest level! Very quickly and, most importantly, I myself did not go anywhere, examined the car in the service, made up and sent a claim to the insurance company ourselves! I just had to wait for the payment) I recommend! The guys work professionally, quickly, for VERY reasonable money! 👍🏼👍🏼👍🏼

Sergey S.

I liked the company. Without pouting, pathos and blah-blah .. All in essence. They work quickly. Prices are within limits. No prepayments. The impressions are very positive.

Andrey Sh.

The guys are professionals with a capital letter, special thanks to Alexey. I was in litigation with Rosgosstrakh for about a year, and at the last meeting, thanks to our professionalism and knowledge of our business, we won the court. I will recommend it to my family and friends. Thanks for the qualified help.

Natalia M.

I have a car over 10 years old. After the accident, the insurance company paid out under OSAGO less than half of the amount required for repairs in the cheapest place. I had little hope that I would be able to get any more money from the insurance. The SC-Evaluation representative was very patient and professional in answering all my questions (possibly stupid). When inspecting the car, he immediately indicated that the insurance company had not assessed it so well and what could be expected. The examination was done quickly, a day later the conclusion was in the insurance company and after another 10 days the money was transferred. The examination itself was cheaper than in other places (I found out). I'm very happy with how it went. Without any show-off, but in all positions it turned out to be better than I expected. I recommend to everyone.

Dmitry M.

Got into an accident, the insurance company Ingosstrakh made a calculation for the repair in 2 times lower than the actual cost of refurbishment according to RSA, the car service refused to repair it without additional payment. I turned to SK-Appraisal, there they promptly (the next day) examined the car, consulted, and told the nuances of interaction with the insurance company. A couple of days later I received an independent examination report, all supporting documents, a claim to the insurance company. And again the insurance company refused to pay. Alexey (thank you very much) went with me to the insurance office and got the agreement on the payment of monetary compensation signed. After 7 days I received the full amount, including compensation for the examination. I recommend SK-Appraisal, because their employees really root for your right to receive a fair insurance compensation.

The volume of the market for services for the maintenance and repair of vehicles is rightfully considered inexhaustible. Every year the number of new cars, registered by happy car owners, is growing. The volume of the market should be supplemented by the turnover of cars from the secondary segment, which requires more serious service. Adjustment of the volume of services provided by car services occurs only at the time of disposal of vehicles under state programs and during the period of trade-in registration.

📊Dynamics of market capacity

According to the data published by the agency "Autostat", as of January 1, the number of cars registered in the records of the state traffic safety inspection is approaching 45 million. This is not counting truckswho also need timely and quality service.

In the context of the existing park passenger cars one tenth is represented by transport not used for its intended purpose. Approximately one fifth of vehicles are used periodically - they are pensioners and others who are heavily dependent on the budget for the maintenance of movable property. Three-fourths - the prevailing part of the car fleet is always on the move, it is for this category that they are expected in car services in 2019.

👥Market participants in 2019

The expected re-grading of performers of the will of car owners for 2018 can be considered complete. Service customers are becoming more discerning. Leaving after the end of the warranty in private enterprises can be considered a foregone conclusion, since the cost of spare parts and the repair itself at dealerships leaves much to be desired. Sales in official centers for 2019 are expected to reach 43 billion rubles against 49 and 46 billion in 2017 and 2018, respectively.

Leaving for alternative services does not in any way affect the market capacity; the volume is shifted to independent service stations and private garage zones. Consumer choice is forcing authorized dealers to reconsider their business policy. The overwhelming majority of companies "win back" losses by reducing staff, imputing additional services. An example of a smart, customer-centric program is Mitsubishi's filing, offering measurable reductions in parts and service prices. True, the general trend in sales continues - for the whole of 2019, an increase has already been announced by all factories without exception.

💰Sales by segment

While official dealers are losing their customers, tired of overpriced prices, car owners are turning to the middle segment of the market - independent companies. The level of service, convenience and the average bill quickly determine the choice of the owner, especially since at such service stations you can choose components, a list of works.

Despite the existing pressure in the industry, dealers continue to receive updated prices due to the latest increase in value added tax. In this regard, the average check in the middle and junior market segments continues to grow.

As long as the perturbation continues in the market sector, the market potential remains in the zone of neglect. Aggressive marketing, which consists in a guaranteed service, no longer helps, the consumer spends on service exactly as much as he considers necessary, often preferring an exchange of cars in the secondary market to an expensive service. The only hope of official and independent service stations remains the provision of a unique service associated with the need to perform high-precision work that requires highly qualified personnel and specialized equipment. And today, 95 percent of all automotive products are equipped with specific electronics.

🥇The leaders of the car sales market in 2018 - the target of car services for 2019

In order to show high sales volumes, auto repair operators need to understand the market and its structure. Following the data of new car sales, the aftermarket is also starting to activate, where the most popular and practical car brands circulate.

The first place according to the results of sales in 2018 for KIA RIO, - more than 100 thousand brand new cars went outside the gates of dealerships. This number includes the X Line assemblies, which won the hearts of domestic users with the image of a crossover. The figure is quite logical, especially since only a thousand less cars were sold last year.

The second and third places remain for the Hyundai brand that has become popular for Russia - these are Creta and Solaris, respectively. In 2018, more than 65 thousand of both brands were sold, although in the last reporting period, skilled marketers managed to transplant the adherents of the Korean car industry to a crossover platform.

The situation for 2019, according to analysts' forecasts, looks ambiguous. In an effort to transfer car owners from sedans to more high ground clearance manufacturers are slightly carried away by prices. It is possible that in anticipation of consumers looking to change cars, there will be a boom for the more budget segment. These are analogs of the once popular small cars Getz and Picanto.

The real potential for underestimation is seen behind the bottom line of the TOP-10 Renault Sandero.

📈 Growth Outlook for 2019

The car service market will continue to take on an impressive share of consumption this year. Service maintenance, repair and replacement of parts, refurbishment after road accidents, tuning and other popular services remain in the focus of car owners. Combining the service with parking, car washes, tire fitting, cafes and a children's area will certainly increase the attendance of the centers.

On the part of the consumer, the main thing in the range of services is the quality and optimal cost of services, combined with a minimum expectation. The behavior of car owners often results in the search for a reliable and reliable service station, regardless of belonging to a particular market segment. In the meantime, the quality of the manufacturer and service remains at the proper level, because some car models continue to be used for more than 20 years.

Despite the abundance of car services and craftsmen in every city, none of them is sitting without work: the domestic demand for car repair services remains open. The number of machines is growing, both new and serviced, and they all require technical support.

In such conditions, opening a service station seems to be a profitable direction for investment. In this material, we will provide a detailed business plan for a car service center from scratch, talk about the stages of development and give an approximate calculation of payback.

Description of the car service project

You can really make money at a car service. Despite the high competition in the market, the demand for auto repair services remains high and continues to grow along with the growth of the car fleet in Russia.

You can get started in different formats; This car service business plan considers the idea of \u200b\u200bopening a multifunctional car service center, which will offer a wide range of services, from repairs to washing. This will allow you to reach as many clients as possible and increase revenue.

It is necessary to warn that it is better to open this business for a person with experience in car services or with the support of such an expert.

The case will require a fairly large investment, more than 10 million rubles. You can implement a project by your own efforts or with the help of franchisors.

The relevance of the auto repair business

The number of vehicles in Russia is growing every year. As of the beginning of 2019, the country's automotive fleet totaled almost 52 million units, 84% of which were passenger cars.

This directly affects the capacity of the car service market, because every car needs those. service. In value terms, the market capacity is about 600 billion rubles. in year. There is potential for further expansion due to the growth of the vehicle fleet and the deterioration of transport.

The following services are in high demand:

• car wash;
• body repair;
• tire fitting.

Other services of Car Services are also in demand: no one is insured against breakdowns. Car owners do not like to postpone repairs, and on occasion they immediately contact the workshops.

Market situation

Competition is high on the road transport maintenance market: in the regions of the country, there are many single, networked services and individual craftsmen.

Independent services (single or network) account for more than half of the market. Individual auto repair shops (including the "garage" type) account for about a quarter of the market capacity. Authorized dealerships account for about 12-15%.

But the existing supply does not meet all the demand for those. service. The Russian economy is in crisis, which leads to a decrease in the income of citizens. This encourages people to save money and buy used cars that require more repairs a priori.

Market and competitor analysis

There is a clear trend in the market, indicating an outflow of car owners from official service centers to private companies (network and single). This is evidenced by the decline in sales from "officials" from 49 billion rubles. in 2017 to RUB 46 billion. in 2018 In 2019 it is expected to decrease to 43 billion rubles.

Several large network companies operate in Russia, which have opened their branches in dozens of Russian cities. There are services specialized in trucks (for example, "TRUCK CENTER"), although most of the service stations are aimed, of course, at category B vehicles.

The network companies have their own clientele, but for the most part, Russians prefer to make repairs in cheaper single services or at individual craftsmen. The auto service market in Russia is considered opaque: unregistered "garage" enterprises are very common (and popular) throughout the country.

Varieties of service stations

The types of auto repair shops differ both in the types of repair services and in specific specialization. Service types can be grouped into 4 categories.

1. Official dealers. These are network services that serve vehicles of a particular brand. They are not so common in Russia; demand for the services of such dealers is moderate, also due to high prices.
2. Service stations serving vehicles of one manufacturer or a specific model. Working in this niche is risky because the business is limited to a specific group of consumers.
3. Single service stations with or without accreditation. The demand for such services is high, the prices for services are much more acceptable in comparison with the official centers.
4. Car services in the garage. In unregistered service stations operating underground, inexpensive repairs can be made, but the professionalism of workers is often not very high.

Choosing the main line of business

Before you open the station of those. service, it is necessary to carefully analyze the market situation, the ratio of Russian and foreign cars, the competitive environment, their focus, opportunities and prices.

Most of the Russians who bought new car, after the expiration of the warranty, they go to alternative services that offer good quality work for more low prices... And the owners of used cars do not apply to official centers.

This business plan considers the project of opening a single service station with the following list of services:

• tire fitting. Work with wheels: balancing, rubber replacement, tire repair, etc .;
• diagnostics and repair. Avtocepvis will work with cars of different brands. Most of the work is associated with the engine and chassis;
• carriage works. Body repair: welding, painting, straightening;
• car wash.

What do you need to get started?

Opening a modern service station will require a fairly large investment. The item "equipment and inventory" is especially highlighted - the purchase of high-quality equipment will require additional investments. It is necessary to create a stock of consumables and raw materials, but it must be remembered that many parts are ordered from external services at the expense of the client.

Table 1. The amount of initial costs for opening a car service.

Work and sales are supposed in a city with a population of 1.5-2 million people. Additional expenses include the costs of utility bills, promotion, preparation of premises, etc. The amount of tax deductions is not included in the calculation.

Legal issues

First you need to choose the organizational and legal form: individual entrepreneur (individual) or LLC (legal entity).

When registering, OKVED-2 codes are indicated, the main ones are:

• 45.3 "Top head of car parts, components and accessories";
• 45.20 "Maintenance and repair of vehicles";
• 45.20.3 "Washing of vehicles, polishing and provision of analogous services".

Part of the work does not require a license. For example, washing and lubrication works. For control and diagnostic work, painting, repair of brake control, glass tinting, etc. certification is required. For normal operation, the workshop must obtain the necessary permits. The full list of services subject to certification is specified in OKUN.

It is necessary to obtain permits from the Fire Service, Sanitary and Epidemiological Station.

Accreditation rules

If it is planned to open a car service with a technical inspection point, you will need to obtain accreditation from the state.

Accreditation rules for station tech. services are listed below.

1. Availability of facilities and facilities required for technical diagnostics.

2. The ability to transfer information about the results of the maintenance carried out into a single automated system.

3. Availability of at least one technical expert.

To obtain accreditation, you must have sufficient material and technical resources and understand a variety of regulations. It will take at least 4-6 months to launch such a service station. During this time, it is necessary to obtain all documents and permission from the state (PCA), purchase and install equipment, employ technical personnel, including a certified specialist, create a system for documenting and transferring data.

Room selection

To open a multifunctional car service, an area of \u200b\u200b800-1000 sq. m. In addition to working, warehouse and administrative premises, it is useful to equip a place for a small cafe, where customers can relax, buy drinks and snacks.

You need to choose a room based on the requirements of the SES:

• the minimum distance to residential buildings, public buildings, water bodies - 10-50 m;
• availability of all communication systems (water supply and sewerage, ventilation, heating, electricity, lighting);
• equip a changing room for staff, a shower and a toilet;
• when finishing the workspace, use oil-resistant materials;
• cover the inspection hole and 2/3 of the wall (from the floor) with ceramic tiles or oil paint;
• lay out the floor with tiles.

The nuances of the location of the service station

Where is it profitable to place a car service?

First, in places close to major highways and highways. There is a greater flow of cars here, that is, a higher probability of an influx of new customers. Proper placement of advertising in such places will ensure high traffic.

Secondly, near gas stations. Service in such a place will attract the attention of drivers. You can cooperate with a gas station, use it to promote your service station.

Thirdly, nearby or directly in garage complexes, where the density of cars and potential customers is high.

Fourth, not far from megamols, large shopping centers, etc. You can even agree to use part of the parking lot of the shopping center to create a service station.

It is useful to choose a location near large transport hubs where there are no competitors (in the immediate vicinity). Car service needs to be equipped with parking.

Equipment

The service station purchases the equipment necessary to provide the entire list of repair services:

• diagnostic stand with computer equipment, scanner;
• wheel alignment stand with sensors;
• tire fitting equipment;
• welding equipment;
• motor tester;
• equipment for straightening;
• spray gun;
• lifts;
• jacks, etc.

All necessary hand tools, consumables, work uniforms and personal protective equipment are prepared.

You will need office equipment, a cash register, furniture (including a waiting area). It is useful to purchase special software for organizing all types of accounting, monitoring the repair process for each car.

With the specified equipment, you can open a multifunctional car service center. The approximate cost will be 10 million rubles.

Search for suppliers of spare parts

Every customer expects his car to be repaired as quickly as possible. However, there are a lot of auto parts, and it is almost impossible to stock up on them all. This means that there is only one way out - to take a specific part under the order. This will require a reliable supplier who has the right products and who can deliver them on time.

Secondly, you should choose your supplier wisely. This can be a local store and / or a large federal chain. It is useful to establish contact with the supplier of spare parts without unnecessary intermediaries.

Thirdly, you need to cooperate with delivery services. Of course, this is additional money, but it can be added to the client's account.

Staff

Different personnel are required to open a business. The working team will consist of:

• auto mechanics;
• minders;
• tire changers;
• bodyworkers;
• painters;
• welders;
• administrator for working with clients;
• auxiliary workers.

The services of an accountant can be ordered by outsourcing in an accounting office. Marketing promotion tasks can be delegated to advertising agencies. You also need to order security services from a specialized company.

It is important to find highly skilled workers; less qualified employees should make repairs under the supervision of more experienced colleagues. Recruiting must be taken very seriously.

The staff is rather big - it consists of 17 people, it is possible to combine several positions by the same specialists. The wage fund will be about 500 thousand rubles.

Marketing plan and effective advertising methods

If the service station works efficiently, people will gradually learn about it, and word of mouth will do its job - service customers will tell their friends about the place, and this is how their own client base will appear.

However, at the first stage, in order to more actively attract new people, it is necessary to actively act in the field of marketing. Several methods are summarized below.

1. Brand creation with all the attributes.
2. Installation of outdoor advertising, signs on the roads, in areas with high traffic, especially near the very center.
3. Publication of announcements in the media.
4. Website development and promotion on the Internet, group management social networksadvertising on city forums.
5. Affiliate marketing with car dealerships, catering establishments, etc.

Profitability and return on business

Initial costs - RUB 12.675 million.

When calculating revenue, we will proceed from the market average dynamics of attendance at service stations - 15-20 cars per day. The average check (excluding car wash) is 3.5 thousand rubles. And also at the car wash you can earn about 15 thousand rubles. per day (450 thousand rubles per month).

The monthly turnover will amount to 2.025-2.55 million rubles.

The total amount of monthly expenses is 1.8 million rubles.

Net profit (in the developed state) - 225-750 thousand rubles.

With this calculation, the car service center will pay off in 1.5-4.5 years.

Table 2. Business case for a business idea.

Business pros

In the context of an increase in the vehicle fleet, the idea of \u200b\u200bopening a car service seems to be very promising. Several advantages of this business:

• constant demand for auto repair services (in a broad sense). You need to take care of the car, troubleshoot in time. On russian roads there are plenty of cars in need of repair;
• high markup for services. You can even earn money from providing small services, and more serious repairs often cost car owners a round sum;
• thanks to this, the business is able to pay off quickly enough;
• regular customers of a car service are excellent word of mouth - they themselves will tell their friends about a high-quality service station, that is, they will contribute to advertising and promotion.

Cons and risks

First, skilled workers are not easy to find. The personnel involved in the direct repair must be well versed in the mechanics, performance and work processes of vehicles. Any mistake during the repair will lead to problems for the service itself and its position in the market, at least, or to more serious damage, if not an accident.

Secondly, in addition to finding good employees, they still need to be retained. It is necessary to create favorable working conditions, including providing a good salary. All these are additional costs, especially at the beginning of work.

Third, there is high competition. To attract a clientele, you will have to put in additional efforts in advertising and marketing promotion.

Fourth, seasonality. The season for service station services opens in early autumn and closes in mid-spring. In summer, demand, although it remains, drops to a minimum.

Business development options

Even when the business gains a foothold and begins to generate a steady income, you should not stop there.

You need to monitor the situation on the market and competitors, analyze their work, prices, take this into account when building your marketing policy and proposals.

It is possible to continue working without expanding the business, but this approach can lead to negative consequences in the future. If you do not look for new opportunities, they will be found and implemented by someone else, which can weaken the position of the car service in the market.

Several expansion options:

• engage in trade, for example, open a small auto parts store on the territory of the service station, lubricants, special liquids, etc .;
• open new centers independently or in partnership with other service stations;
• offer franchising services;
• expand to a cargo car service, etc.

Franchise autocepvica

For those with sufficient capital, you can take a simpler path - take a ready-made business model as an example by opening a franchise business.

Well-known Russian companies act as franchisors, and for a set fee they help start-up entrepreneurs in opening car services. Moreover, support is provided at all stages of business development. In fact, a franchisee entrepreneur acts according to a step-by-step scheme developed by specialists and gets the opportunity to work under the already famous brand... If he has any questions, he can contact the franchisor's support service or personal curator for support.

The scheme is attractive, but you have to pay for it. First, make a one-time payment, and second, regularly pay royalties (monthly payments), a certain percentage of the proceeds. Naturally, you need to have a certain amount of initial investment.

Franchising services for russian market offered by several companies, let's highlight the main ones:

• "White Service";
• Bosch Car Service;
• Wilgood;
• "Remik"
• Fit Service;

Summing up the article, we can say: to accelerate the payback, you need active advertising. Than faster people will recognize and appreciate the new service, become its regular customers, the faster the business will go to zero. Therefore, the entrepreneur is advised to increase the amount to be spent on marketing in advance.

The ready-made car service business plan given in the article is available for free download.