ECONOMIC EFFICIENCY EVALUATION OF THE COMMERCIAL ACTIVITIES OF CONFECTIONARY UNION "NESTLE-RUSSIA"


Gordeeva S.E., Sosunova L.A.

For the evaluation of economic efficiency of commercial activity of "Confectionary Union Nestle - Russia" the financial analysis of the main indicators of its financial activity was made, which allowed to characterize the level of stability of its development. To make a more detailed economic evaluation of the companys activity there was made the factor analysis of profitability, which helped to identify the percentage relations between this indicator and the factors of profit and production costs. In addition to the economic analysis, the forecast of profit for 2012 was made by analyzing the trend of moving averages, which allowed to reveal possible problems of the further development and to propose variants of its solving.

Svetlana E. Gordeeva, a post-graduate student; Liliana A. Sosunova, Doctor of Economics, Professor. – Samara State University of Economics.


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