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LIMITED LIABILITY COMPANY "MAGNESIT MONTAZH SERVIS"

Archival extract

OGRN	1067417002124
TIN	7417013654
OKPO	78844727
OKATO	75448000000
Date of registration	February 15, 2006
Registrar	Interdistrict Inspectorate of the Federal Tax Service No. 8 for the CHELYABINSK Oblast
Ownership type	Private property
Organizational and legal form	Limited liability companies
Revenues for 2018	RUB 1,363,489,000
Expenses for 2018	RUB 1,340,012,000
Authorized capital	50 000 rub.
CEO	Golovin Maxim Alexandrovich

Mini-information about LLC "MAGNESIT MONTAGE SERVICE"

OOO "MAGNESIT MOUNTING SERVICE", Satka, date of registration - February 15, 2006, registrar - Interdistrict Inspectorate of the Federal Tax Service No. 8 for the CHELYABINSK Oblast. Full official name - LIMITED LIABILITY COMPANY "MAGNESIT MONTAZH SERVIS". The organization was assigned PSRN 1067417002124 and TIN 7417013654. Legal address: 456910, CHELYABINSK Oblast, SATKA, st. Solnechnaya, 32. The main activity is: "Provision of services for the installation, repair and maintenance of furnaces and furnaces." The company is also registered in such categories as: "Purchase and sale of own non-residential buildings and premises", "Rent of cars", "Manufacture of machinery and equipment for metallurgy". General Director - Golovin Maxim Alexandrovich. The legal form (OPF) LLC "MAGNEZIT MONTAGE SERVICE" is a limited liability company. The type of property is private property.

Taxes and fees for 2017

Paid organization OOO "MAGNESIT MOUNTING SERVICE"(TIN 7417013654) taxes and fees for 2017, according to the Federal Tax Service:

Transport tax	RUB 271,509
NON-TAX INCOME administered by the tax authorities	0 rub.
income tax	0 rub.
Corporate property tax	RUB 67,210
Insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood	RUB 2,258,733
Insurance premiums for compulsory health insurance of the working population credited to the budget of the Federal Compulsory Medical Insurance Fund	RUB 21,141,456
Debts and recalculations on CANCELED TAXES and fees and other obligatory payments (except for UST, insurance contributions)	0 rub.
Insurance and other contributions for compulsory pension insurance credited to the Pension Fund of the Russian Federation	RUB 111,899,168
value added tax	RUB 122,994,100

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Management of the process of formation, distribution and use of enterprise profits. Economic content and essence of profit. Analysis of profit and profitability. Ways to increase profits, measures aimed at reducing receivables.

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FINAL QUALIFICATION WORK

Profit of the enterprise (on the example of Magnezit Montazh Service LLC, Satka)

Chelyabinsk - 2012

INTRODUCTION

The importance of economic analysis of such important indicators as the profit and profitability of the enterprise can hardly be overestimated, because it is profit that is the final financial result of the enterprise, which serves as a source of replenishment of the financial resources of the enterprise. To characterize the efficiency of the enterprise as a whole, the profitability of various activities (economic, financial, entrepreneurial) in economic analysis, indicators of profit and profitability (profitability) are calculated.

The first of them, in fact, is the purpose of the enterprise, the second indicator - the profitability indicator allows you to accurately assess the level of development of the enterprise, both as a whole and from various angles.

Profit in market conditions is one of the main goals of entrepreneurship and a criterion for production efficiency. Profit and profitability management of an enterprise allows to identify a large number of development trends, indicates errors in economic activity, and also reveals reserves for profit and profitability growth, which, ultimately, allows the enterprise to more successfully carry out its activities, this determined the relevance of this work.

consider the essence of profit and the process of managing the profit of an enterprise;

evaluate the profitability of the enterprise;

analyze the profit and profitability of Magnezit Montazh Service LLC;

The object of the research is the enterprise Limited Liability Company "Magnezit Montazh Service" (abbreviated corporate name of the company - OOO "Magnezit Montazh Service").

The subject is the profit of Magnezit Montazh Service LLC.

The final qualifying work consists of an introduction, three chapters, a conclusion, a bibliographic list and applications.

The total amount of work is 85 pages.

The final qualifying work is illustrated with 13 figures, 22 tables, 1 application. The bibliographic list includes 63 sources.

The information base is financial statements, namely Form No. 1 "Balance Sheet" and Form No. 2 "Profit and Loss Statement" for the 2010-2011 reporting years.

The final qualifying work consists of an introduction, three main chapters, and a conclusion. The first chapter introduces the basic concepts of the study, the methodology used in the analysis of profit and profitability.

In the second chapter, directly, an analysis of profit and profitability is presented using the chosen methodology, a brief description of Magnezit Montazh Service LLC is presented.

The last chapter proposes measures to improve the financial condition of the enterprise.

1. ECONOMIC CONTENT OF PROFIT OF THE ACTIVITY OF THE ENTERPRISE

1.1 The essence of the profit of the enterprise

The profit of an enterprise is the most important economic category and is traditionally considered the main goal of any enterprise.

At the same time, such an interpretation of the role of profit is currently not the only one. From the point of view of the modern Anglo-American financial school, which has gained recognition in many countries of the world, the priority in the activities of the enterprise is not so much profit as its derivative - maximizing the income of the owners of the enterprise. A characteristic of the growth in the income of the owners of the enterprise is the size of their current and deferred income on invested capital, the source of which is profit. Such a target setting is due to the fact that an enterprise can ensure profit growth, for example, by saving costs for maintenance of production or training, but in the future this may lead to a decrease in the efficiency of its functioning due to a high level of depreciation of fixed assets or a low level of management at the enterprise. Therefore, in the current conditions of the financial crisis, we should talk not only about the formation of the financial resources of the enterprise, but also about such directions of their distribution and use that would allow the enterprise to maximize its market value and, accordingly, ensure the growth of the owners' income. The ability to self-increase the cost of capital is provided by capitalizing a part of the profit received by the enterprise, i.e. its direction to increase assets. The higher the amount and level of capitalization of the profit received by the enterprise, the more the value of its net assets increases, and, accordingly, the market value of the enterprise as a whole. However, without optimizing the profit of the enterprise, these goals cannot be achieved.

Profit is the simplest and at the same time the most complex category of the market economy. Its simplicity is determined by the fact that it is the core and the main driving force of the economy, the main motive for the activities of entrepreneurs in a market-type economy. At the same time, its complexity is determined by the variety of essential aspects that it reflects, as well as the variety of guises in which it appears.

Profit characterizes the economic effect obtained as a result of the activities of any business entity. Profit at the enterprise means that the income received exceeds all expenses associated with its activities. In other words, in quantitative terms, profit is a residual indicator, which is the difference between total income and total costs in the process of carrying out the activities of the enterprise.

Profit has a stimulating function. This is due to the fact that profit is at the same time not only a financial result, but also the main element of the financial resources of the enterprise. Therefore, the enterprise is interested in obtaining maximum profit, as this is the basis for expanding production activities, scientific, technical and social development of the enterprise, material incentives for employees. The profit of the enterprise is a criterion for the effectiveness of a particular operating activity. The individual level of profit of an enterprise in comparison with the industry level characterizes the degree of ability (preparedness, experience, initiative) of managers to successfully carry out economic activities in a market economy, and even more so in a financial crisis.

Profit is one of the most important sources of formation of budgets of different levels, which allows the state to perform the functions assigned to it. The mechanism of redistribution of enterprise profits through the tax system makes it possible to "fill" the revenue part of state budgets of all levels.

Profit is the most important source of meeting the social needs of society. The social role of profit is manifested, first of all, in the fact that the funds transferred to the budgets of different levels in the process of its taxation serve as a source for the implementation of various national and local programs. In addition, this role is manifested in the satisfaction, at the expense of the enterprise's profits, of a part of the social needs of its personnel.

Profit is the main protective mechanism that protects the enterprise from the threat of bankruptcy. The company is much more successful out of the crisis with a high potential for generating profits. Due to the capitalization of the received profit, solvency can be quickly restored, financial stability is increased, and appropriate reserve financial funds are formed.

As a financial result, profit appears in the following main types: gross, taxable and net profit.

The balance (gross) profit is the total, total profit of the enterprise received for a certain period from all types of production and non-production activities of the enterprise, recorded in its balance sheet. This includes: profit from the sale of products (works, services); income from the sale of fixed assets and other material assets of the enterprise; income from non-sales operations, reduced by the amount of expenses on these operations.

As a rule, the main element of balance sheet profit is profit from the sale of products, performance of work or provision of services. Profit from the sale of products depends on internal and external factors:

internal factors include: the acceleration of scientific and technological progress, the level of management, the competence of management and managers, the competitiveness of products, the level of organization of production and labor, etc.

external factors that do not depend on the activities of the enterprise include: market conditions, the level of prices for consumed material and technical resources, the useful life of assets, the taxation system, etc.

Taxable profit is the profit that is determined by reducing the company's adjusted gross income by the amount of the company's gross expenses and the amount of depreciation.

Net profit is the profit remaining at the disposal of the enterprise after paying income tax.

In the system of internal sources of formation of financial resources, profits play a dominant role. The higher the level of profit generation of the enterprise in the course of its economic activity, the less its need to attract financial resources from external sources and the higher the level of its self-financing of its development, ensuring the implementation of the strategic goals of this development, increasing the competitive position of the enterprise in the market.

Each enterprise should provide for planned activities to increase profits. In general terms, these activities can be of the following nature:

increase in production volume;

improvement of product quality;

sale or lease of surplus equipment and other property;

reduction of production costs due to more rational use of material resources, production capacities and areas, labor force and working time;

diversification of production;

expansion of the sales market, etc.

From this list of activities it follows that they are closely related to other activities at the enterprise aimed at reducing production costs, improving product quality and using production factors.

The essence of profit is most fully expressed in its functions.

The main three profit functions are shown in Figure 1.

Figure 1 - Profit functions

The profit function, which characterizes the economic effect of the enterprise, is the result of the activity of an economic entity, which depends on the level of cost, quality and quantity of products, labor productivity, the degree of use of production assets, management organization, logistics and other income, and most importantly - on how this product satisfies the needs of the consumer, that is, whether it has a demand. The amount of profit is formed under the influence of many factors and reflects almost all aspects of the activity of an economic entity. It is necessary, however, to emphasize the inconsistency of profit as a generalizing indicator of activity. Both domestic and foreign practice shows that profit growth can be not only a consequence of economic activity. Profit growth can be achieved, for example, due to the monopoly position of the manufacturer.

The stimulating function of profit is manifested not only in the direction of part of it for economic stimulation, but is associated with the entire process of formation, distribution and use of profit. At the same time, profit serves as a “node” for the interconnection of the interests of society, the organization and individual employees. An interest in profit growth means, therefore, an interest in the integrated use of all directions and methods for improving the results of economic activity, reducing production costs, saving living and materialized labor, and in a more complete mobilization of internal reserves. In addition, it is of interest not just in the production of products with the lowest possible individual costs, but in those products that satisfy the needs of society in it, there is a demand. That is, the more efficient economic activity, the greater the profit and, therefore, the more funds can be used to finance expanded reproduction, social development and material incentives for participants in economic activity.

The reproductive function of profit acts as one of the main sources of resources for expanded reproduction. Disclosure of the economic nature of profit, objective general economic laws and prerequisites for its formation and existence is necessary, but not enough to understand the mechanism of corporate profit formation in modern conditions.

1.2 Enterprise Profit Management Process

The profit formation mechanism is one of the components of the economic mechanism operating in society at a certain historical stage of its development. The economic mechanism determines the conditions for the functioning of economic entities in society and, thus, the conditions and general procedure for the formation of the financial results of their activities. The scheme of formation of the profit of the enterprise is shown in Figure 2.

Figure 2 - Scheme of formation of profit of the enterprise

Thus, the concept of profit as a financial result of activity expresses a certain form of implementation of economic relations regarding the formation, distribution and use in monetary form of a part of the value of the surplus product that has developed at a certain stage in the development of society, in a certain economic system, and is realized through the economic mechanism created in it. .

This approach makes it possible to distinguish between the concept of profit as an economic category and as a financial result of the activities of an economic entity.

From the point of view of management and, first of all, the functions of analyzing financial and economic activity, such a distinction between concepts makes it possible to clearly understand not only the objective foundations of the flow of profit formation processes, but also the specific form of their organization. It becomes possible not only to determine the factors influencing the process of formation of financial results, but also the boundaries of their controllability, which makes it possible to distinguish among them dependent and independent of the economic entity, production and non-production, etc.

From the understanding of financial results as a dynamic phenomenon that depends on the economic mechanism, it follows, and the practical need to take into account changes in the methods of determining profit to ensure comparability of financial results in different periods of time.

The distribution and use of profits is an important process that provides both the needs of the development of the enterprise and the formation of state budget revenues.

The mechanism for distributing profits must be constructed in such a way as to contribute in every possible way to increasing the efficiency of production and to stimulate the development of new forms of management.

One of the most important problems of profit distribution is to ensure the optimal ratio of the share of profit accumulated in budget revenues and remaining at the disposal of an economic entity. The enterprise has the right to use the received profit at its own discretion, except for that part of it, which is subject to mandatory taxation and other areas in accordance with the current legislation. Consequently, there is an objective need for an optimal system of profit distribution, first of all, at the stage preceding the formation of net profit, i.e. profit remaining at the disposal of the enterprise.

An economically justified system of profit distribution should first of all guarantee the fulfillment of financial obligations to the state and provide the needs of the enterprise with financial resources to the maximum. The general scheme of profit distribution in the enterprise is shown in Figure 3.

Figure 3 - Distribution of net profit

The profit remaining at the disposal of the enterprise is used by it independently, the state does not have the right to interfere in the process of using net profit.

Market conditions of management determine the priority areas for the use of profits. The development of competition necessitates the expansion of production, its improvement, and the satisfaction of the material and social needs of labor collectives. In accordance with this, net profit is directed to:

to finance R&D;

modernization of production;

improving product quality;

technical re-equipment and reconstruction of production.

Along with the financing of production development, the profit remaining at the disposal of the enterprise is directed to meet consumer and social needs. So, from the profits are paid:

one-time allowances;

remuneration;

dividends on shares and contributions of members of labor collectives, etc.

The profit remaining at the disposal of the enterprise serves not only as a base for financing industrial and social development, but also as a source for paying various fines and sanctions paid by the enterprise in case of violation of the current legislation.

With the development of the enterprise, the growth of its profitability, part of the net profit can be directed to the expansion of sponsorship, charitable needs.

So, the growth of net profit, which creates conditions for the economic development of the enterprise, is the most important factor in strengthening entrepreneurial activity.

The development of an effective profit management mechanism at enterprises, including analysis, planning and control, will make it possible to fully implement the goals and objectives facing the enterprise, and will also contribute to the development and adoption of effective management decisions.

Consider the process of managing the profit of the enterprise. The high role of profit in the development of the enterprise and ensuring the interests of its owners determine the need for effective and continuous management of it in each enterprise.

Profit management is the process of developing and making managerial decisions on all major aspects of its formation, distribution and use in the enterprise.

Ensuring effective profit management of the enterprise determines a number of requirements for this process, the main of which are:

integration with the overall enterprise management system;

the complex nature of the formation of management decisions;

high dynamism of management;

multi-variant approach to the development of individual management decisions;

focus on the strategic goals of the enterprise development.

The main goal of profit management is to maximize the welfare of the company's owners in the current and prospective period. This main goal is designed to simultaneously ensure the harmonization of the interests of the owners with the interests of the state and the personnel of the enterprise.

Based on the main goal, the profit management system is designed to solve the following main tasks:

ensuring the maximization of the amount of generated profit, corresponding to the resource potential of the enterprise and market conditions.

This task is realized by optimizing the composition of enterprise resources and ensuring their efficient use. The main natural limiters of the size of profits are the maximum possible level of use of the resource potential and the current situation in the commodity and financial markets.

Ensuring optimal proportionality between the level of generated profit and the acceptable level of risk.

Between these two indicators there is a directly proportional relationship. Taking into account the attitude of managers to economic risks, their acceptable level is formed, which determines an aggressive, moderate or conservative policy for the implementation of certain types of activities or individual business operations. Based on a given level of risk in the management process, the corresponding level of profit should be maximized.

In the process of forming the profit of an enterprise, the reserves of its growth should be realized first of all through operating activities and real investment, which provide the basis for the long-term development of the enterprise. As part of operations, the focus should be on achieving profit growth through the expansion of the scope of work.

This level, with the successful operation of the enterprise, should not be lower than the average rate of return on the capital market, if necessary, compensate for the increased entrepreneurial risk associated with the specifics of the enterprise, as well as inflationary losses.

ensuring the formation of a sufficient amount of financial resources at the expense of profit in accordance with the objectives of the development of the enterprise in the coming period.

Since profit is the main internal source of formation of the financial resources of the enterprise, its size determines the potential possibility of creating production development funds, reserve and other special funds that ensure the future development of the enterprise. At the same time, the leading role should be assigned to the development of the enterprise in self-financing.

This task is designed to ensure the maximization of the welfare of owners in the long term. The growth rate of the market value is largely determined by the level of capitalization of the profit received by the enterprise in the reporting period. Each enterprise, based on the conditions and tasks of economic activity, itself determines a system of criteria for optimizing the distribution of profits for the capitalized and consumed part of it.

The program of personnel participation in profits, designed to harmonize the interests of the owners of the enterprise and its employees, should, on the one hand, effectively stimulate the labor contribution of these employees to the formation of profits, and on the other hand, provide a fairly acceptable level of their social protection.

All the considered tasks of profit management are closely interconnected, therefore, in the process of profit management, individual tasks must be optimized among themselves.

Like every management system, profit management realizes its main goal and main tasks through the implementation of certain functions.

Building a profit management system requires the formation of a systematic list of objects of this management. Such a systematization of management objects should, on the one hand, reflect the functional orientation of this management, and, on the other hand, its various levels. Consider the functions of profit management for enterprises, as well as their types in the figure. 4.

Figure 4 - Profit management functions

profit profitability accounts receivable

Each of these macro-objects of profit management is subdivided into objects of a lower order, forming a certain hierarchical system.

The process of enterprise profit management is based on a certain mechanism. The structure of the profit management mechanism includes the following elements:

State and regulatory regulation of issues of formation and distribution of enterprise profits.

Legislative and regulatory framework of the economic policy of the state regulate the formation and distribution of profits of enterprises in various forms: tax regulation; regulation of the depreciation mechanism for fixed assets and intangible assets; regulation of the size of profit deductions to the reserve fund; regulation of minimum wages.

Market mechanism for regulating the formation and use of enterprise profits.

Demand and supply in the commodity and financial markets form the level of prices for products (services), the cost of attracting loans, the average rate of return on capital. As market relations deepen, the role of the market mechanism for regulating, generating and using profits will increase.

An internal mechanism for regulating certain aspects of the formation, distribution and use of profits.

This regulation is formed within the enterprise, regulating management decisions by the charter, targeted profit management policy or internal regulations on the formation, distribution and use of profits.

The system of specific methods and techniques for the implementation of profit management.

In the process of analysis, planning and control of the formation and use of profits, an extensive system of methods is used. The main ones include: the method of technical and economic calculations, balance sheet, economic and statistical comparisons, etc.

An effective profit management mechanism, including analysis, planning and control of the formation and use of profits, makes it possible to fully realize the goals and objectives facing the enterprise, and contributes to the effective implementation of the functions of this management.

An important part of the profit management mechanism of the enterprise is the analysis. Profit analysis - the process of studying the conditions and results of its formation and use in order to identify reserves for further improving the efficiency of profit management in an enterprise.

In the practice of profit management, the following main systems for conducting analysis in an enterprise are distinguished.

Horizontal (trend) profit analysis is based on the study of the dynamics of its individual indicators over time. In the process of using this system of analysis, the growth rates (growth) of certain types of profit are calculated, and general trends in its change are determined. All types of this profit analysis are supplemented by a study of the influence of individual factors on the change in the relevant indicators. The results of such a study make it possible to build the corresponding factor models, which are then used in the process of planning individual profit indicators.

The vertical analysis of profit is based on the structural decomposition of aggregated indicators of its formation, distribution and use. In the process of applying this system of analysis, the specific weights of the individual structural components of the aggregate profit indicator are calculated.

Comparative analysis of profit is based on comparing the values of individual groups of indicators with each other. In the process of using this system of analysis, the sizes of absolute and relative deviations of the compared indicators are calculated.

The analysis of the level of risks is inseparable from the analysis of the level of profit in operations of all areas of the enterprise - production, investment and financial. This is due to the need to determine the measure of risk when determining the measure of profit for its individual operations.

The analysis of the coefficients is based on the calculation of the ratio of various absolute indicators to each other. In the process of using this system of analysis, various relative indicators are determined that characterize certain aspects of the formation, distribution and use of the enterprise's profit.

Integral analysis of profit allows you to get the most generalized characteristics of the conditions for its formation.

The basis of the mechanism for managing the profit of an enterprise is the systems and methods of its planning. Profit planning is the process of developing a system of measures to ensure its formation in the required volume and effective use in accordance with the objectives of the development of the enterprise in the coming period.

Profit planning in an enterprise is based on the use of its three main systems, which are shown in Table 1.

Table 1 - Enterprise profit planning systems and forms of implementation of its results

Profit planning systems	Profit planning implementation forms
1. Forecasting the formation and distribution of profits	Development of a policy for the formation and distribution of enterprise profits
2. Current planning of the formation, distribution and use of profits	Development of current financial plans for all major aspects of the formation, distribution and use of enterprise profits
3. Operational planning for the formation and use of profits	Development and communication to budget executors on all major issues of the formation and use of enterprise profits

The forecasting system for the formation and distribution of profits involves the development of an enterprise profit management policy for a number of years to come. The policy includes the definition of a system of long-term goals for the formation and distribution of profits in accordance with the objectives of the development of the enterprise and the choice of the most effective ways to achieve them. The development of a profit management policy allows you to make effective management decisions on all the main aspects of its formation, distribution and use in the current planning process.

The current planning system for the formation, distribution and use of profits is based on the profit management policy and consists in the development of specific types of plans. The initial prerequisites for the development of such ongoing plans are:

targets developed in the process of forming the profit management policy;

planned volumes of production, investment and financial activities of the enterprise;

a system of norms and standards for the costs of hotel types of resources developed at the enterprise;

the current system of tax payment rates;

results of profit analysis for the previous period.

The system of operational planning for the formation and use of profits is to develop a system of budgets. Budget - an operational financial plan for the short term, reflecting the costs and receipts of funds in the process of implementing specific types of economic activity. It details the indicators of current plans and is the main planning document brought to responsibility centers of all types.

The budgets used in the process of operational planning, formation and use of profits are classified according to a number of criteria.

The use of systems and methods of profit planning allows you to increase the efficiency of its management in the enterprise.

As part of the mechanisms for managing the profit of an enterprise, an important role is given to systems and methods of its control. Profit control is the process of checking and ensuring the implementation of all management decisions in the field of its formation, distribution and use in the enterprise.

The creation of control systems is an integral part of building the entire enterprise management system in order to ensure its effectiveness.

Currently, the profit control of enterprises is carried out by the following control systems:

internal control;

controlling.

Internal control is a set of organizational structure, methods and procedures adopted by the management of an economic entity as a means for the orderly and efficient conduct of business activities.

Profit controlling is an internal control system that ensures the concentration of control actions in the most priority areas of the formation and use of the enterprise's profit, the timely identification of actual results from those envisaged and the adoption of operational management decisions to fulfill the established tasks.

In any of these profit control systems at the enterprise, certain requirements are taken into account, the main of which are:

The focus of the control system on the implementation of the profit management policy developed at the enterprise;

Ensuring the multifunctionality of profit control;

Orientation of profit control to quantitative standards;

Compliance of control methods with the specifics of profit analysis and planning methods;

Timeliness of control operations;

Flexibility of building control;

Ease of building control;

Economy of control.

Taking into account the above requirements, profit control at the enterprise is built on the following main stages:

Definition of the object of control.

The object of profit control is management decisions on the main aspects of its formation, distribution and use in the enterprise.

Definition of types and scope of control.

In accordance with the construction of the control system, it is divided into strategic, current and operational. Each of the species must correspond to its specific scope and frequency of implementation of its functions. The characteristics of individual types of profit control are presented in table 2.

Table 2 - Characteristics of individual types of profit control

Formation of a system of priorities for controlled indicators.

The entire system of indicators included in the scope of each type of profit control is ranked by importance. The most important ones are selected into the system of priorities of the first level, then the system of priorities of the second level is formed, the indicators of which are in a factorial relationship with the indicators of the priorities of the first level, then the system of priorities of the subsequent levels is formed. Such an approach to the formation of a system of controlled indicators facilitates the approach to their decomposition with the subsequent explanation of the reasons for the deviation of the actual values from those provided for by the corresponding tasks.

Development of a system of quantitative control standards.

After determining and ranking the list of controlled indicators, it becomes necessary to establish quantitative standards for each of them. The standards are the target indicators of the profit management policy, the indicators of current plans and budgets, the system of state or developed by the enterprise norms and standards.

Building a monitoring system for indicators included in profit control.

The monitoring system is a mechanism developed at the enterprise for continuous monitoring of the controlled indicators of its formation and use, determining the size of deviations of actual results from those envisaged and identifying the causes of these deviations.

Formation of a system of action algorithms to eliminate deviations.

This stage of profit control at the enterprise is the final one and consists in decision-making by enterprise managers in three algorithms:

“Do nothing” - when the amount of negative deviations is significantly lower than the provided “critical” criterion.

"Eliminate deviation" - provides for the procedure for searching and implementing reserves to ensure the implementation of target, planned or standard indicators.

“Change the system of planned or standard indicators - is undertaken in cases where the possibilities for normalizing certain aspects of profit formation are limited or non-existent. In this case, proposals are made to adjust the system of target standards of the profit management policy, indicators of current financial plans or individual budgets.

Despite the fact that profit is the most important economic indicator of the enterprise, it does not characterize the efficiency of its work. To determine the effectiveness of the enterprise, it is necessary to compare the results (in this case, profit) with the costs or resources that provided these results. Various indicators of profitability serve as a criterion for the efficiency of the enterprise.

1.3 Profitability of the enterprise

Profitability is a relative indicator of production efficiency that characterizes the level of return on costs and the degree of use of resources. The basis for constructing profitability ratios is the ratio of profit (most often, net profit is included in the calculation of profitability indicators) either to the funds spent, or to sales proceeds, or to the assets of the enterprise. Thus, the profitability ratios show the degree of efficiency of the company.

The growth of the noted indicators in dynamics is a positive trend and characterizes an increase in the efficiency of the enterprise.

The main ways to increase profitability at the enterprise are:

reducing the cost of production and sales of products;

increasing production volumes;

rising prices for products as a result of improving their quality;

improving the use of production assets;

improvement of the capital structure and sources of its formation;

increasing the level of organization of production and management, etc.

The main factors that have a direct impact on increasing the level of profitability at the enterprise include: an increase in the volume of production, a decrease in its cost, a reduction in the turnover time of fixed production assets and working capital, an increase in the mass of profit, a better use of funds; pricing system for equipment, buildings and structures and other carriers of fixed production assets; establishment and compliance with the norms of stocks of material resources, work in progress and finished products. To achieve a high level of profitability, it is necessary to systematically and systematically introduce advanced achievements in science and technology, to effectively use labor resources and production assets.

Methods for determining profitability clearly show that the level of profitability and its change are directly related to prices for industrial products. Therefore, an objective pricing system is an important prerequisite for determining a reasonable level of profitability, which at the same time can affect the change in the price level for products. Thus, reasonable methods for establishing and planning profitability are closely related to the pricing system. The amount of profit, and, consequently, the level of profitability, primarily depends on changes in product prices and its cost

In the concept of profitability of production, the accumulations created in the process of manufacturing products are compared with the production funds originally allocated to this enterprise. The profitability of production serves as a measure of the effectiveness of the use of funds at the disposal of the enterprise.

The economic meaning of the profitability of production is not limited to reducing the cost of living and materialized labor for the production of a unit of output. The mass of funds involved in the production process differs significantly from their quantity, which is included in the amount of costs associated with the manufacture of products. The production process involves a huge amount of fixed assets materialized in buildings, structures, equipment and inventory. The costs of production include their depreciation, i.e. the share of their value, transferred in a given period of time to the cost of production. The cost of working capital is included in production costs only in the amount spent in the manufacture of products.

To increase the profitability of production, various means are used. One of the main sources of growth in the profitability of production is an increase in the amount of profit received by the enterprise. This growth is achieved as a result of reducing production costs, changing the structure of products and increasing the scale of production, while maintaining the amount of profit received from the sale of a unit of each type of product, the total amount of profit received increases.

The main driver of profit growth is the reduction of production costs. However, a number of other factors influence the amount of balance sheet profit: changes in product prices, the amount of the balance of unsold products, sales volume, production structure, etc. The first factor is taken into account only in cases where there are sufficiently good reasons to believe that there will be a change prices (their increase due to improved product quality or decrease due to aging of certain types of products, saturation of the consumer market with certain products or in connection with the transition to new equipment and production technology). Increasing the profitability of production means an increase in the return on each ruble of advanced funds and, thereby, their more efficient use.

Profitability indicators are relative characteristics of the financial results and performance of the enterprise. They measure the profitability of an enterprise from various positions and are grouped according to the interests of the participants in the economic process, market exchange.

Profitability indicators are important characteristics of the factor environment for the formation of profit (and income) of enterprises. For this reason, they are mandatory elements of comparative analysis and assessment of the financial condition of the enterprise. When analyzing production, profitability indicators are used as an instrument of investment policy and pricing.

The variety of profitability indicators determines the alternative search for ways to increase it. Each of the initial indicators is decomposed into a factor system with a different degree of detail, which sets the boundaries for identifying and evaluating production reserves.

When analyzing ways to increase profitability, it is important to separate the influence of external and internal factors. Indicators such as the price of a product and a resource, the volume of resources consumed and the volume of production, profit from sales and profitability (profitability) of sales are closely functionally related to each other.

The profitability of most of the country's industrial enterprises (both in terms of funds and in terms of cost) is falling noticeably. Moreover, the profitability of funds falls much faster than this figure, calculated in relation to the cost. This situation is explained by the fact that the cost of fixed assets, which represent the determining part in the denominator of the formula for the level of profitability to funds, is growing at a faster rate than the cost of production. The lower growth rates of prime cost as compared to the cost of fixed assets are also determined by the fact that the increase in prime cost is compensated to a certain extent by an increase in labor productivity.

The growth of profitability objectively indicates an increase in the efficiency of the enterprise, an increase not only in the amount of profit received, but also in a relative increase in income for each ruble of costs.

To increase profitability, two main directions are possible: profit growth and reduction of production costs. In other words, achieving positive results is possible by reducing costs or by increasing product prices. The main source of profitability growth should be considered a reduction in production costs, production costs. Reducing the cost of production can be achieved mainly by increasing the efficiency of fixed assets, saving material resources, and increasing labor productivity.

The growth of any indicator of profitability is due to positive economic phenomena and processes. This is first of all:

Improving the production management system in a market economy based on overcoming the crisis in the financial, credit and monetary systems;

Increasing the efficiency of the use of resources by enterprises based on the stabilization of mutual settlements and the system of settlement and payment relations;

Indexation of working capital and a clear definition of the sources of their formation.

An important factor in the growth of profitability is the work of enterprises to save resources, which leads to a reduction in costs, and, consequently, an increase in profits. The fact is that the development of production by saving resources at this stage is much cheaper than the development of new technologies and the involvement of new resources in production.

Reducing the cost should be the main condition for the growth of profits and profitability of production.

2. PROFIT AND PROFITABILITY ANALYSIS OF MAGNESIT INSTALLATION SERVICE LLC

2.1 Brief description of the enterprise and analysis of the financial condition

Date of foundation of Magnezit Montazh Service LLC February 15, 2006. Direction of activity - production of refractory works, assembly and dismantling works. Currently, the company employs 437 highly skilled workers. Of these, 146 are refractory workers, 99 are repairmen, 80 are electric and gas welders, 25 are drivers, and 87 are administrative staff.

Magnezit Montazh Service LLC has a powerful industrial, technological, unique school of industry specialists and strong friendly relations with most customers, based on a successful and long history of cooperation.

Magnezit Montazh Service LLC is a subsidiary of Magnezit Group LLC. Magnezit Montazh Service LLC has two branches located:

In the city of Novokuznetsk;

In the city of Chelyabinsk.

Magnezit Group is an integrated company that provides a full cycle of production and sale of refractory products for all types of thermal units, as well as the provision of engineering and maintenance services.

As part of the Magnezit Group:

2 largest deposits of the mineral magnesite in the Russian Federation:

Satkinskoye deposit of magnesian ores in the Chelyabinsk region;

The Blue deposit in the Krasnoyarsk Territory;

8 manufacturing plants:

OJSC “Combine “Magnezit” (Russia);

OOO Kyshtym Refractory Plant (Russia);

OOO Magnezit-Shotcrete-Massy (Russia);

Siberian Magnezit LLC (Russia);

- "Feuerfest Siegburg GmbH" (Germany);

- "Slovmag" Slovakia;

- Yingkou Dalmond Refractories Co., Ltd. (China);

- Wuxi Nanfang Dalmond Refractories Co., Ltd. (China).

2 sales structures that supply products in the domestic and foreign markets:

LLC "Group" Magnezit "

- "Dalmond Refractory Materials"

service center for maintenance of thermal units:

Magnezit Montazh Service LLC

a wide network of sales offices that exist in each region where consumer enterprises are located:

Central region: Moscow;

Ural region: Satka (Chelyabinsk region); Yekaterinburg city; Chelyabinsk; city of Magnitogorsk; city of Orsk;

North-West region: St. Petersburg;

Southern region: Taganrog;

Siberian region: Novokuznetsk.

Ukraine:

Dnepropetrovsk city;

Krivoy Rog;

Donetsk.

Belarus:

Kazakhstan:

Pavlodar city;

Alma-Ata city;

Uzbekistan:

Tashkent city;

city of Bekabad;

Slovakia:

city of Kosice;

Germany:

Düsseldorf;

United Arab Emirates:

Today Magnezit Montazh Service LLC offers a full range of works:

development of lining schemes;

leveling work;

refractory work of any complexity (masonry, concrete work, gunning);

assembly and dismantling works.

The work is carried out both from customer-supplied materials, and from materials of the Magnezit Group holding and from materials purchased from other enterprises.

The company is forced to work in a difficult market environment, which prevents the rapid growth of the volume of services provided and limits the profitability of the business.

The organizational structure of Magnezit Montazh Service LLC is presented in the Appendix.

Consider the main performance indicators of the enterprise presented in table 3.

Table 3 - Key performance indicators of Magnezit Montazh Service LLC for 2010 - 2011

The name of indicators	Deviation	Rate of change, %

Revenue from the sale of goods, thousand rubles
Cost of goods sold, thousand rubles
Cost per 1 ruble of revenue, rub.
The average annual cost of fixed production assets, thousand rubles.
Capital productivity, rub.
Capital intensity, rub.
Net profit, thousand rubles

In general, the proceeds from the sale of goods at the enterprise in 2011 compared to 2010 increased by 59.7%. The cost of goods sold increased by RUB 102,329 thousand.

The return on assets of fixed production assets increased by 6.9 rubles. or 71.1%, and capital intensity decreased by 4 kopecks. This indicates that the company is effectively using fixed assets.

The company in the reporting year received a loss, which is a negative characteristic of the company.

Let's analyze the property status of Magnezit Montazh Service LLC for 2010-2011, presented in table 4.

Table 4 - Analysis of qualitative changes in the property status of Magnezit Montazh Service LLC for 2010 - 2011

The property of the enterprise increased by 20,924 thousand rubles, to a greater extent due to the growth of current assets by 18,205 thousand rubles. (87%). Which increased, in turn, due to an increase in reserves by 15,007 thousand rubles. (71.7%).

Consider the balance sheet structure of Magnezit Montazh Service LLC, presented in Table 5.

Table 5 - The structure of the balance sheet of Magnezit Montazh Service LLC for 2010 - 2011

		Change

	Amount, thousand rubles		Amount, thousand rubles	Amount, thousand rubles

I. Non-current assets:
fixed assets
Deferred tax assets
II. Current assets:

Accounts receivable
Short-term financial investments
Cash



III. Capital and reserves
IV. long term duties
V. Current liabilities

From the data in Table 6 it follows that in recent years the balance sheet has increased by 20,924 thousand rubles. Including the value of non-current assets increased by 2,719 thousand rubles, but in relation to the balance sheet decreased by 5.1%. And current assets increased by 18,205 thousand rubles. and 5.1% against the balance sheet.

General scheme

Wall decoration and installation of partitions

1. Longitudinal top profile;
2. Longitudinal floor profile;
3. Horizontal profile
4. Vertical profile
5. Self-tapping screw
6. Anchor
7. Magnesite slab
8. Concrete base (for moisture resistance)

Frame mounting technology

Draw guides.
Use a dowel or anchor to fix the top and bottom longitudinal profiles under the ceiling and on the floor
Install the vertical profiles (610mm apart), and install the horizontal profiles.

Plate mounting technology

Cut the slab to the required size, which is 10 mm less than the height of the wall.
The plates are fixed on the profiles with self-tapping screws (at a distance of 150-200 mm from each other). The head of each self-tapping screw must be recessed by 0.5 mm. The distance from the edge to the screw is 15-20 mm.
It is worth fixing the plates starting from the center, then fixing around the perimeter. You cannot fix a slab in multiple places without deforming it.
Please leave a gap of 4 mm between the boards.
Before fixing the slab, place the fireproof material in the profile frame to increase the sound absorption and fireproof effect.
Drill a hole in the surface of the board to place a screw in. The screw must be recessed into the plate by 1 mm. Self-tapping screws can be screwed directly into the plate.
when installing external partitions, first install the profiles according to the drawing. The rough surface looks outward when you fasten the board to the profiles. Finally, smooth the surface with 2 cm of plaster (cement ratio 1:2).
Evenly fill the space between the two boards with putty, then glue a strip of fiberglass tape and press it evenly.
Glue a layer of blotting paper onto the dried putty.
Cover the plaster with paper tape or fiberglass tape with a 150 mm wide squeegee.
After the top plaster has dried, cover everything with a thin layer. The thickness of the plaster is on average less than 2 mm.
After the plaster is completely dry, set the #2 sandpaper in the sander and level the surface of the wall.

Installation of suspended ceilings

1. Arrow
2.Profile holder
3.Profile holder
4. Profile C connector
5.U profile connector
6. Bearing profile
7.Auxiliary profile
8.Horizontal profile

Mounting technology

Draw guide lines to determine the fixing point, the distance between the carrier profiles is 1200 mm.
Use the hook to connect the boom and carrier profile. Keep the carrier profile in a horizontal position.
Use the holder to vertically fix the auxiliary profile on the carrier. Distance between auxiliary profiles 612 mm.
If necessary, arrange horizontal profiles at a distance of 1224 mm from each other.
Attach the plate to the auxiliary profiles with self-tapping screws and check the reliability and tightness of the connection.

MAGNESITE PLATE PROCESSING

The great advantage of magnesite plates is the convenience and ease of processing, which does not require special tools and fixtures. Cutting these plates can be done in the same way as drywall.

For fixing the Magnesite plate, no pre-drilling of holes in the sheets is required. Self-tapping screws designed for drywall boards are used.

For painting and gluing magnesite slabs, glues and paints used with any decorative materials are used. Paints are applied in one or several layers, depending on the type of paint and the customer's wishes, on a dry, primed sheet surface.

Magnesite boards can be laminated with PVC, paper, wood and other finishing materials. After priming the sheets and filling the formed seams, the working surface is directly pasted with wallpaper, using glue and the technology of wallpaper manufacturers.
The surface of magnesite slabs can be easily plastered and tiled with ceramic tiles.

Magnesite slabs are easy to install. A frame is assembled from standard profiles or wooden beams.

The plates are attached to the frame with self-tapping screws (without pre-drilling holes). When making a frame from wooden boards and slats, before starting work, it is necessary to accurately calculate the dimensions of the frame: it is important that at the joints of dry plaster sheets the width of the frame slats be at least 7.5 cm.

Vertical boards or slats are nailed to the wall with nails at least 7-10 cm long. If it is difficult to break through the wall, you will have to drill holes and insert plugs, and drive nails into them at a distance of no more than 50 cm from each other. Magnesite plates are nailed to the prepared frame so that there is a space of 4-5 mm between them for subsequent finishing of the seams.

Between the plates and the wall, in turn, there is also an empty space of about 20 - 25 mm, which creates additional thermal insulation. But the plates do not have to be nailed to a wooden frame, thereby taking away such precious centimeters from your living space.

You can simply glue the sheets to the wall using the so-called gypsum test-mastic, consisting of building gypsum and a 2% solution of bone glue (glue is necessary so that the gypsum does not harden in the same minute). After preparing the mastic, throw it on the wall with tubercles using a spatula within the size of the magnesite slab at a distance of 35 - 40 cm from each other.

Place the mastic along the edges of the sheet not with tubercles, but with a continuous bed. Having sketched out mastic tubercles, immediately press a magnesite slab against the wall and tap on it, leveling the surface.

Line the corners of the room without leaving seams. If you happen to trim any ledge, be sure to glue the junction of the external seams with strips of gauze and carefully putty. You can also close the outer corners with wooden or plastic corners. Fill the seams between the sheets with plaster dough and putty.

Magnesite slab is the best base for wallpaper. They can be glued without any pre-treatment, the only thing to do is to seal the seams. Moreover, repeated gluing and removal of wallpaper is allowed without the risk of damaging the front side of the slab"

The undoubted achievement of the construction industry in recent years is the widespread introduction of "dry construction" technologies.

These technologies involve the exclusion of the use of water, such as, for example, in wooden, prefabricated-panel and frame housing construction, structural insulation, curtain facade technologies and roofing systems.

Methods of "dry" construction using magnesite slabs are used to level the surfaces of walls, ceilings, and interior partitions.

The magnesite plate is a sheet with a thickness of 3 to 20 mm and a size of 1220x2440 mm or 915x1830 mm. Both planes of the sheet are reinforced with a fiberglass mesh, which, while maintaining the lightness of the material, gives it strength. Magnesite is used as a filler with special additives (plasticizers and modifiers) necessary to give it the required functional characteristics.

Magnesite is a non-combustible and fire-resistant material, completely odorless and electrically neutral, besides it does not contain toxic elements or substances. A particularly important property of magnesite boards is moisture resistance. The plates do not deform, do not soften, do not melt or loosen under the influence of water, steam and humidity. Due to the low level of expansion under the influence of moisture and temperature, the board does not lose or change its shape.

The technology of "dry" construction is extremely simple and quickly mastered. It begins with marking according to the drawing and installing the frame, to which magnesite plates are attached with self-tapping screws (without pre-drilling holes). The seams are puttied, the necessary communications, electrical wiring and mineral wool for sound insulation can be laid in the interior space. When assembled, the walls have a perfectly flat surface and are ready for painting, wallpapering, and ceramic tiling. Moreover, wall finishing with ArmoPlate plates allows you to start painting the wall surface immediately after finishing the puttying work without priming the surface. Reusable gluing and removal of wallpaper is allowed without the risk of damage to the front side of the plate.

The advantage of structures made of magnesite slabs is the ease of use with various heat and sound insulating materials for external and internal insulation of walls, roofs and floors.

Partitions made of magnesite boards effectively withstand random loads (impacts of a hard or soft body, etc.), provide a higher (almost 2 times higher) level of sound insulation, and retain their shape under the influence of moisture or an open flame. All kinds of communications (electrical, plumbing, etc.) are easily hidden in walls and ceilings, and access to them is simplified as much as possible. At the same time, systems made of magnesite slabs are light in weight and do not create a significant load on the floors, like brick partitions. Consequently, the frame of the house and the foundation can be made lightweight, which significantly reduces the cost of construction. There is practically no construction waste requiring removal and disposal.

Another advantage of magnesite boards is their resistance to environmental influences. Magnesite slabs are not sensitive to the "hardships of the road", which facilitates the conditions for transporting and storing the material."

Specialists choose magnesite plates for their excellent technological properties. When using them, uncomfortable "wet" processes that create uncomfortable conditions at the facility are excluded, labor productivity increases significantly, which means that time and nerves of the customer are saved. Carrying out repairs in an apartment or office, you will avoid construction debris and dirt.

So, magnesite slab is a composite material in the form of sheets, the length of which is 1.83 - 2.44 m, the width is 0.915 - 1.22 m and the thickness is 3-12 mm.

In terms of its physical and hygienic properties, magnesite board is ideal for residential premises. It is an environmentally friendly material that does not contain toxic components and does not have a harmful effect on the environment, which is confirmed by hygiene and radiation certificates.

Magnesite is an energy-saving material that also has good soundproofing properties, non-combustible and fire resistant.

An invaluable quality of the material is its moisture resistance. The plates do not deform, do not soften, do not melt or loosen under the influence of water, steam and humidity. Due to the low level of expansion under the influence of moisture and temperature, the board does not lose or change its shape.

Source:

Magnesite slab is a combined system of magnesium oxide, carnallite and other compounds produced by waterless method. The surface of the magnesite plate is coated on both sides with special glass fiber. Due to its qualities and various applications, this board is an excellent alternative for plasterboard, CSP, chipboard, OSB, fiberboard, moisture-resistant plywood, flat slate, therefore, magnesite board can be used not only for indoor work, but also for outdoor work. that do not require additional protective treatment. The magnesite slab has a rather low cost, which makes it affordable for everyone.

Magnesite board is an environmentally friendly building material. Magnesite boards belong to the group of building materials that are used directly in the technology of rapid construction and dry installation. This type of material is characterized by stability, sufficiently high strength, high-quality performance and is widely used in the construction of residential, industrial and office buildings.

Magnesite slabs can be used as:

interior partitions;
for the manufacture of ceilings and floors;
for facing internal and external walls of buildings;
for the manufacture of roof structures;
to close building openings
for the manufacture of billboards and formwork panels;
for fencing various construction sites;
for facing of rooms of pools, saunas and directly bathrooms.

Advantages of magnesite board

As for the advantages of magnesite slabs, first of all, they should include their resistance to moisture and fire resistance, so they can be used for special structures, the structures of which are subject to high requirements for fire safety, as well as resistance to the effects of the surrounding atmospheric environment. Including magnesite slabs are endowed with excellent sound and heat insulation properties, therefore, they can also be used for the manufacture and cladding of facades, ceilings, floors, interior partitions. This material has good frost resistance, and also meets all high environmental standards, namely, magnesite slabs do not contain formaldehyde, asbestos and other harmful substances. Another of the properties of magnesite plates is their lightness, which in turn allows you to quickly and easily mount a variety of structures that do not require lifting mechanisms in their installation, due to this, the weight of the structure is significantly reduced, and during the installation itself, fewer workers work on one sheet. .

A rather big advantage of magnesite slabs is that they are convenient and easy to process, and do not require special tools and tools.

Consumer properties of magnesite plates:

Fire resistance. Magnesite slab does not burn and does not emit smoke when open fire.
Moisture resistance. Under the influence of humidity, dampness or steam, this board does not soften, deform or rot.
Ease. The magnesite plate has a density of 0.85-1.27 g / cm?, easy to install.
Strength. This material has low rates of deformation under the influence of dryness, moisture, heat, is endowed with shockproof properties and is durable in operation.
Thermal insulation. The coefficient for this material is - 0.216 W/m sq.
Sound insulation - with a thickness of 6 millimeters is 29 dB.
Frost resistance - more than 50 cycles.
Environmental friendliness. It does not contain harmful substances, it is absolutely safe for people and food.
anti-corrosion. Magnesite plates retain anti-corrosion properties at a temperature of -40 degrees Celsius. It can be used for the ceiling and walls of freezers.
Magnesite slabs are highly manufacturable and easy to work with.

Due to the antiseptic property of the materials that make up the magnesite board, the appearance of fungi and mold is prevented.
Magnesite board can be painted, drilled, sawn, glued, nailed. Due to the fact that it is easy to process, the wear of tools is reduced, during installation there are no such problems as fastening with screws, self-tapping screws and building brackets.

Magnesite board can be cut under the most common conditions, as it does not require specialized equipment. When cutting magnesite board, there is no need to use dust extraction devices, since it does not emit a large amount of dust.

As for the drilling of the slab, it can be done using ordinary drills, without using metal drills with victorious tips for this, as required by some types of materials.

For fixing the magnesite slab, pre-drilling of holes is not required, since self-tapping screws are used for this, which are intended for plasterboard slabs.

For gluing and painting magnesite slabs, you can use glues and paints that are used with any decorative materials. The paint can be applied both in one layer and in several, it directly depends on the type of paint and your immediate desire.

Magnesite board can be laminated with paper, PVC, wood or other material. When decorating the premises, preference is given to the use of glass and vinyl wallpaper. In such cases, after the slabs and work surface are primed, glue and technology according to the manufacturer are applied to the wallpaper. The surface of the magnesite slab lends itself perfectly to plastering and facing it with ceramic plates.

Technology of installation of magnesite plates

For repair and construction work, specialists choose magnesite slabs due to their excellent technological properties. Using this material, not very convenient wet processes are excluded, which in turn create uncomfortable conditions at the facility, when working with magnesite plates, labor productivity increases, therefore, time and nerves of customers are saved. Using this material for repair work at home or in the office, you will avoid deposits of construction debris and dirt.

The magnesite slab is a composite material in the form of sheets, the width of which is 0.915–1.22 meters, the length is 1.83–2.44 meters, and the thickness is 3–12 mm.

Given the hygienic and physical qualities of the magnesite board, it is ideal for living spaces. As mentioned earlier, this is an environmentally friendly material, therefore, it does not emit harmful substances into the environment, this is confirmed by radiation and hygiene certificates.

wall decoration

Installation of magnesite plates is quite simple. In this case, it is necessary to assemble a frame from wooden beams or standard profiles. Magnesite plates are attached to the frame by means of screws - self-tapping screws; no pre-drilling of holes is necessary. Before you start making a frame from wooden boards and slats, you need to accurately calculate the dimensions of the frame, it is important to take into account the fact that at the joints of dry plaster sheets, the width of the frame slats was at least 7.5 centimeters.

Vertical slats or boards must be nailed to the wall with nails having a length of at least 7-10 centimeters. In cases where the wall breaks through with difficulty, it is necessary to drill holes and insert plugs, and then drive nails into them, the distance between them should be no more than 50 centimeters. Magnesite slabs are nailed to the already prepared constructed frame in such a way that there is a space of 4-5 millimeters between them, this is necessary for the subsequent finishing of the seams.

There is an empty space between the wall and the slabs, approximately equal to 20-25 millimeters, which in turn creates additional thermal insulation. But in order to take away such precious centimeters from the living space, magnesite slabs do not have to be attached to a wooden frame.

Magnesite slabs can be glued directly to the wall itself, this is done using a gypsum mastic test, which consists of building gypsum and a 2% solution of bone glue, and the glue in this case is needed so that the gypsum does not immediately harden. Having prepared this mastic, it must be thrown onto the wall with tubercles using a spatula for this, this should be done within the size of the magnesite slab at a distance of 35-40 centimeters from each other.
Along the edges of the sheet, the mastic should be applied not with tubercles, but with a continuous ridge. After the mastic is sketched. You should immediately press the magnesite slab against the wall and knock on it, thereby leveling the surface.

The corners of the room should be lined without leaving seams. If you need to trim any ledge, then the junction of the external seams must be glued with strips of gauze and carefully puttied. Including external corners can be fixed with wooden or plastic corners. The seams that are between the sheets must be filled with plaster dough and puttied.

Magnesite board is an excellent base for wallpapering. You can glue them without any pre-treatment of the plate, the only thing you need to do is seal the seams before gluing. It is also permissible to repeatedly stick and remove wallpaper without the risk of damaging the front side of the magnesite slab.

The use of magnesite slabs in the technology of "dry construction"

One of the achievements in the field of construction in recent years has been the introduction of "dry construction" technologies.

Technologies of this type completely exclude the use of water, as, for example, in wooden, frame and prefabricated-panel housing construction, insulation of structures, in roofing systems and curtain facade technologies.

The method of "dry construction" when using magnesite slabs is used directly for leveling ceilings, wall surfaces, and interior partitions.

The magnesite slab is a sheet that has a thickness of 3 to 20 millimeters and measures 1220x2440 millimeters or 915x1830 millimeters. Both walls of the sheet are reinforced with fiberglass mesh, which in turn, while maintaining the lightness of the material, gives it strength. Magnesite with special additives (modifiers and plasticizers) is used as a filler, it is necessary to give it the required functional characteristics.

It is also worth noting that magnesite is a fire-resistant and non-combustible material, absolutely odorless and electrically neutral.

As for the technology of "dry construction" itself, it is quite simple and mastered quickly enough. It begins directly with the marking according to the drawing and the installation of the frame, to which, in turn, magnesite plates are attached by means of screws - self-tapping screws. The seams must be puttied, as for the internal space, all the necessary communications, electrical wiring and mineral wool for sound insulation can be laid there. Having assembled this frame, the walls will have a perfectly flat surface and are ready for further processing, wallpapering, painting, ceramic tiling, etc.

The advantages of structures made of magnesite slabs also lie in the fact that they can be used with a variety of heat and sound insulating materials for both external and internal insulation of roofs, walls and floors directly.

Partitions made of magnesite boards quite effectively withstand random loads, for example, soft or hard body impacts, etc., provide significantly greater sound insulation (almost twice as high), and retain their shape under the influence of an open flame or moisture. Various communications are perfectly hidden in walls, ceilings, etc., and access to them is simplified as much as possible. With all this, systems made of this material are light in weight, which in turn does not create a large load on the floors. It follows from this that the foundation and frame of the house can be made lightweight, and this will greatly reduce the cost of construction. When using magnesite slabs, there is practically no construction waste that would require removal and disposal.

Another advantage of magnesite slabs is that they are resistant to various environmental influences.