Economic analysis of the economic activities of the organization. History and prospects for the development of economic analysis of enterprises’ activities in the context of strengthening market relations

In the distant past (over 10 thousand years ago), people practically did not engage in production, but only took everything they needed from nature. Their activities consisted of hunting, fishing and gathering. Over time, humanity has greatly changed and improved activities.

From this article you will learn what economic activity is and what types of economic activity there are.

So, farming refers to the production by people of everything that is necessary to meet needs and improve living conditions. In other words, economic activity is a set of industries that are interconnected.

These industries include:

• Agriculture;
• industry;
• services sector;
• transport;
• trade;
• science and education;
• healthcare;
• construction.

It is engaged in providing the population with food and supplying raw materials for some industries. The development of agricultural production depends mainly on natural conditions. The degree of development of agriculture, in turn, has a great influence on the economy and political situation of the state, as well as on its food independence.

The most important areas of this industry are animal husbandry and crop production. Animal husbandry deals with keeping and breeding farm animals to produce food (eggs, cheese, milk), raw materials (wool) and organic fertilizers. It includes cattle breeding, poultry farming, sheep breeding, pig breeding, etc.

The objective of crop farming is to grow various agricultural crops, which are then used as food, animal feed and raw materials. The branches of crop production include vegetable growing, potato growing, horticulture, grain farming, etc.

Enterprises that produce tools and are engaged in the extraction of materials, raw materials, fuel, as well as the processing of industrial or agricultural products. Industry is divided into mining and manufacturing. The mining industry specializes in the extraction of raw materials, oil, coal, ores, peat, and the manufacturing industry specializes in the production of ferrous and non-ferrous metals, machinery, equipment, and building materials. Industry includes the following sectors:

• fuel industry;
• light industry;
• food industry;
• forest industry;
• non-ferrous metallurgy;
• ferrous metallurgy;
• mechanical engineering and other industries.

Services sector

This industry is designed to provide the population with material and intangible (spiritual) services. Material services include consumer services, communications, and transportation. Intangible ones - healthcare, trade, public services. There are also market and non-market services. Market services mean those services that are sold on the market at prices that are significant from an economic point of view. Transport, paid education and healthcare are examples of typical market services. Non-market services include science, defense and free health and education services, that is, everything that has no economic significance.

A means of meeting the needs of the population for the transportation of goods and passengers. This industry expands the scale of production and consumption, as it literally connects these two processes. However, transport is highly dependent on external conditions, because transportation is often carried out over long distances. However, the transport industry is considered quite profitable in market conditions, not to mention the monopolization of transport.

Human activities that are associated with acts of purchase and sale and a set of operations intended to carry out the exchange process. There are two types of trade: wholesale and retail. In wholesale trade, the purchase of goods occurs in large quantities, since they are purchased for the purpose of further use. Retail, on the contrary, carries out acts of purchase and sale directly to end consumers.

Education includes preschool and general secondary education, as well as personnel training. Education includes such sectors as transport, natural science, psychological, radio engineering, mathematics, construction and other types of education. The goal of science is to obtain scientific knowledge as the results of research. Science is very difficult to overestimate: its contribution to the development of the state’s economy, increasing the efficiency of material production and protecting the state’s information resources is very great.

The industry involved in organizing and ensuring public health protection. To preserve and maintain physical and mental health, as well as to provide assistance in case of deterioration of health, special social institutions are created.

This industry ensures the commissioning of new ones, as well as the reconstruction and repair of facilities for both production and non-production purposes. The main role of this industry is to create conditions for the dynamic pace of development of the state’s economy. In addition, this industry is directly involved in the creation of fixed assets (along with the building materials industry, metallurgy and some other sectors of the economy), which are intended for all sectors of the national economy.

Accounting

Topuzova Anna Nikolaevna.

Textbooks: Roibu A. V. Accounting uch. Manual (exmo 2005); Kondrakov N.P. accounting textbook (infram 2007); Lishilenko A.V. (center for educational literature, 2011)

Periodicals: Main Accountant magazine; Russian newspaper; Referent

Regulatory framework: 1. Federal Law on Accounting No. 129 FZ dated November 21, 1996, as amended and supplemented as of November 28, 2011; 2. “Regulations on accounting and accounting in the Russian Federation” order of the Ministry of Finance of the Russian Federation No. 34n dated July 29, 1998.

The essence of accounting.

Accounting– a system for collecting registration and summarizing information in monetary terms about the property and obligations of the organization through continuous continuous and documentary accounting of all business operations. Accounting is carried out by all legal entities located on the territory of the Russian Federation, as well as branches and representative offices of foreign organizations on the basis of primary documents in the currency of the Russian Federation, unless otherwise provided by international treaties. The subject of accounting is the economic activities of the organization, namely economic operations that have a monetary value.

A business operation is a fait accompli, documented.

Objects of economic activity of the organization.

I. Facilities supporting economic activity:

Household means:

A) Fixed assets. OS - property of the organization, which is used in kind for more than 12 months and in amount exceeds 10000 rubles

B) Intangible assets – financial investments of an organization aimed at acquiring rights to use land, natural resources, copyrights, trademarks, patents, licenses, etc.

C) Inventory (inventory) – are working capital, which includes:

1) Materials are part of the organization’s property that are used in one production cycle and fully transfer their value to the products produced

2) Finished products

3) Goods in warehouses (1,2,3 – goods and materials – inventory items)

4) Cash and securities

5) Funds in settlements and receivables

6) Diverted funds (funds)

The enterprise's household assets are asset on its balance sheet

II. Objects that make up economic activity

A) Procurement process (supply)

B) The process of production of products, works, services

B) Product sales process

Sources of funds formation form balance sheet liability

1. Own funds:

A) Authorized capital is the total contribution of the founders/shareholders made by them when registering a new enterprise to ensure its initial activities. The amount and procedure for the formation of the authorized capital are regulated by law and constituent documents.

B) Retained earnings (TR-TC). Part of the profit is transferred to the budget in the form of a tax, and the remaining net profit is used at the discretion of the enterprise.

C) Reserve capital - is formed through deductions from profits in case of repayment of loss or debt during the liquidation of the organization.

D) Additional capital - is formed due to the revaluation of property, or share premium.

D) Targeted funds and targeted financing - are supplied to the enterprise from outside on a free basis for the implementation of specific programs.

E) Savings Fund for the Social Sphere

2. Borrowed funds:

A) Bank loans

B) Borrowed funds

C) Accounts payable (if you use it, but have not yet paid)

D) Distribution obligations - include debts to workers and employees for wages and social insurance authorities, as well as payments to the budget. These debts are formed due to the fact that at the time the debt arises there is no payment.

All funds and sources of funds are in constant motion as a result of economics. Activities.

Accounting tasks:

1. Ensuring control over the availability and movement of property obligations, as well as the use of resources by the enterprise.

2. Formation of complete and reliable information about the organization’s economic activities and its financial results

3. Providing information to internal and external users of accounting reports

4. Identifying reserves for efficient use of resources and preventing negative results

Analysis of financial and economic activities plays an important role in increasing the economic efficiency of the organization, in its management, and in strengthening its financial condition. It is an economic science that studies the economics of organizations, their activities from the point of view of assessing their work in implementing business plans, assessing their property and financial status and in order to identify untapped reserves for increasing the efficiency of organizations.

The adoption of justified, optimal ones is impossible without first conducting a comprehensive, in-depth economic analysis of the organization’s activities.

The results of the economic analysis are used to establish reasonable planning targets. Business plan indicators are set based on the actual achieved indicators, analyzed from the point of view of opportunities for their improvement. The same applies to rationing. Norms and standards are determined on the basis of previously existing ones, analyzed from the point of view of the possibilities of their optimization. For example, standards for the consumption of materials for the manufacture of products should be established taking into account the need to reduce them without compromising the quality and competitiveness of products. Consequently, analysis of economic activity helps to establish reasonable values ​​for planned indicators and various standards.

Economic analysis helps to increase the efficiency of organizations, the most rational and efficient use of fixed assets, material, labor and financial resources, the elimination of unnecessary costs and losses, and, consequently, the implementation of a savings regime. An immutable law of management is to achieve the greatest results at the lowest cost. The most important role in this is played by economic analysis, which allows, by eliminating the causes of unnecessary costs, to minimize and, therefore, maximize the amount received.

The analysis of economic activity plays a great role in strengthening the financial condition of organizations. The analysis makes it possible to determine the presence or absence of financial difficulties in an organization, identify their causes and outline measures to eliminate these causes. The analysis also makes it possible to state the degree of solvency and liquidity of the organization and predict the possible bankruptcy of the organization in the future. When analyzing the financial results of an organization's activities, the causes of losses are established, ways to eliminate these causes are outlined, the influence of individual factors on the amount of profit is studied, recommendations are made for maximizing profits through the use of identified reserves for its growth, and ways of using them are outlined.

The relationship of economic analysis (analysis of economic activity) with other sciences

First of all, the analysis of financial and economic activities is related to. Among all the information used in conducting business, the most important place (more than 70 percent) is occupied by information provided by accounting and. Accounting forms the main indicators of the organization’s activities and its financial condition (, liquidity, etc.).

Analysis of economic activity is also associated with statistical accounting (). The information provided by statistical accounting and reporting is used to analyze the organization's activities. In addition, economic analysis uses a number of statistical research methods. Economic analysis is interrelated with auditing.

Auditors carry out verification of the correctness and validity of the organization’s business plans, which, along with accounting data, are an important source of information for conducting economic analysis. Further, auditors carry out a documentary check of the organization’s activities, which is very important to ensure the reliability of the information used in economic analysis. Auditors also analyze the profit, profitability and financial condition of the organization. Here audit comes into close interaction with economic analysis.

Analysis of economic activity is also associated with intra-farm planning.

Business analysis is closely related to mathematics. Research is widely used in this process.

Economic analysis is also closely connected with the economics of individual sectors of the national economy, as well as with the economics of individual industries (mechanical engineering, metallurgy, chemical industry, etc.

Analysis of economic activity is also interconnected with such sciences as , . In the process of conducting economic analysis, it is necessary to take into account the formation and use of cash flows, the peculiarities of the functioning of both own and borrowed funds.

Economic analysis is very closely related to the management of organizations. Strictly speaking, the analysis of the activities of organizations is carried out with the aim of implementing, on the basis of its results, the development and adoption of optimal management decisions that ensure increased efficiency of the organization's activities. Thus, economic analysis contributes to the organization of the most rational and effective management system.

Along with the specific economic sciences listed, economic analysis is certainly associated with. The latter sets out the most important economic categories, which serves as a methodological basis for economic analysis.

Goals of analyzing financial and economic activities

In the process of conducting economic analysis, it is carried out identifying improvements in the efficiency of organizations and ways of mobilization, that is, the use of identified reserves. These reserves are the basis for the development of organizational and technical measures that must be carried out to activate the identified reserves. The developed measures, being optimal management decisions, make it possible to effectively manage the activities of the objects of analysis. Consequently, analysis of the economic activities of organizations can be considered as one of the most important management functions or, as the main method of justifying decisions on the management of organizations. In the conditions of market relations in the economy, the analysis of economic activity is designed to ensure high profitability and competitiveness of organizations both in the near and longer term.

The analysis of economic activity, which arose as balance sheet analysis, as balance sheet science, continues to consider as the main direction of research precisely the analysis of the financial condition of the organization on the balance sheet (using, of course, other sources of information). In the context of the transition to market relations in the economy, the role of analysis of the financial condition of the organization increases significantly, although, of course, the importance of analysis of other aspects of their work is not diminished.

Methods for analyzing economic activity

The method of analyzing economic activity includes a whole system of methods and techniques. providing the opportunity for scientific research of economic phenomena and processes that make up the economic activities of the organization. Moreover, any of the methods and techniques used in economic analysis can be called a method in the narrow sense of the word, as a synonym for the concepts “method” and “technique”. Analysis of economic activity also uses methods and techniques characteristic of other sciences, especially statistics and mathematics.

Method of analysis is a set of methods and techniques that provide a systematic, comprehensive study of the influence of individual factors on changes in economic indicators and the identification of reserves for improving the activities of organizations.

1. The use of tasks (taking into account their validity), as well as standard values ​​of individual indicators as the main criterion for assessing the activities of organizations and their financial condition;
2. The transition from assessing the organization’s activities based on the overall results of the implementation of business plans to detailing these results according to spatial and temporal characteristics;
3. calculating the influence of individual factors on economic indicators (where possible);
4. Comparison of the indicators of this organization with the indicators of other organizations;
5. Integrated use of all available sources of economic information;
6. Generalization of the results of the economic analysis and a summary calculation of identified reserves for improving the organization’s activities.

In the process of analyzing economic activity, a large number of special methods and techniques are used, in which the systematic, complex nature of the analysis is manifested. Systemic nature of economic analysis is manifested in the fact that all economic phenomena and processes that make up the activities of the organization are considered as certain aggregates, consisting of individual components connected with each other and with the system as a whole, which is the economic activity of the organization. When carrying out the analysis, the relationship between the individual components of these aggregates, as well as these parts and the aggregate as a whole, is studied, and finally, between the individual aggregates and the activities of the organization as a whole. The latter is considered as a system, and all of its components listed are considered as subsystems of various levels. For example, an organization as a system includes a number of workshops, i.e. subsystems, which are aggregates consisting of separate production areas and workplaces, that is, subsystems of the second and higher orders. Economic analysis studies the interrelations of the system and subsystems of various levels, as well as the latter among themselves.

Analysis and assessment of business performance

Analysis of the financial and economic activities of an enterprise makes it possible to assess the effectiveness of the business, that is, to establish the degree of efficiency of the functioning of this enterprise.

The main principle of business efficiency is to achieve the greatest results at the lowest cost. If we detail this situation, we can say that the effective operation of an enterprise occurs when the cost of producing a unit of product is minimized in conditions of strict adherence to technology and production and ensuring high quality and quality.

The most general performance indicators are profitability, . There are private indicators that characterize the effectiveness of individual aspects of the functioning of an enterprise.

• efficiency of use of production resources available to the organization:
  • fixed production assets (here the indicators are , );
  • (indicators - personnel profitability, );
  • (indicators - , profit per one ruble of material costs);
• efficiency of the organization's investment activities (indicators - payback period of capital investments, profit per one ruble of capital investments);
• efficiency of use of the organization's assets (indicators - turnover of current assets, profit per one ruble of the value of assets, including current and non-current assets, etc.);
• efficiency of capital use (indicators - net profit per share, dividends per share, etc.)

Actually achieved private performance indicators are compared with planned indicators, with data for previous reporting periods, as well as with indicators of other organizations.

We present the initial data for analysis in the following table:

Indicators characterizing certain aspects of the financial and economic activities of the enterprise have improved. Thus, capital productivity, labor productivity and material productivity have increased, therefore, the use of all types of production resources available to the organization has improved. The payback period for capital investments has decreased. The turnover of working capital has accelerated due to increased efficiency of their use. Finally, there is an increase in the amount of dividends paid to shareholders per share.

All these changes that took place compared to the previous period indicate an increase in the efficiency of the enterprise.

As a general indicator of the effectiveness of the financial and economic activities of an enterprise, we use the level as the ratio of net profit to the amount of fixed and current production assets. This indicator combines a number of private performance indicators. Therefore, changes in the level of profitability reflect the dynamics of the efficiency of all aspects of the organization’s activities. In the example we are considering, the level of profitability in the previous year was 21 percent, and in the reporting year it was 22.8%. Consequently, an increase in the level of profitability by 1.8 points indicates an increase in business efficiency, which is expressed in the comprehensive intensification of the financial and economic activities of the enterprise.

The level of profitability can be considered as a general, integral indicator of business efficiency. Profitability expresses a measure of the profitability of an enterprise. Profitability is a relative indicator; it is much less susceptible to the influence of inflation processes than the absolute profit indicator and therefore more accurately shows the efficiency of the organization. Profitability characterizes the profit received by the enterprise from each ruble of funds invested in the formation of assets. In addition to the profitability indicator under consideration, there are others, which are covered in detail in the article “Analysis of Profit and Profitability” of this site.

• general economic factors. These include: trends and patterns of economic development, achievements of scientific and technological progress, tax, investment, depreciation policies of the state, etc.
• natural-geographical factors: location of the organization, climatic features of the area, etc.
• Regional factors: economic potential of a given region, investment policy in this region, etc.
• industry factors: the place of a given industry within the national economic complex, market conditions in this industry, etc.
• factors determined by the functioning of the analyzed organization - the degree of use of production resources, compliance with the cost-saving regime for the production and sale of products, the rationality of organizing supply and marketing activities, investment and pricing policy, the most complete identification and use of on-farm reserves, etc.

Improving the use of production resources is very important for increasing the efficiency of the enterprise. Any of the indicators we named that reflect their use ( , ) is a synthetic, generalizing indicator that is influenced by more detailed indicators (factors). In turn, each of these two factors is influenced by even more detailed factors. Consequently, any of the general indicators of the use of production resources (for example, capital productivity) characterizes the efficiency of their use only in general.

In order to reveal true effectiveness, it is necessary to carry out more detailed measurements of these indicators.

The main private indicators characterizing the efficiency of the enterprise should be considered capital productivity, labor productivity, material productivity and working capital turnover. Moreover, the latter indicator, compared to the previous ones, is more generalizing, directly related to such performance indicators as profitability, profitability, profitability. The faster the working capital turns over, the more efficiently the organization functions and the greater the amount of profit received and the higher the level of profitability.

Acceleration of turnover characterizes the improvement of both the production and economic aspects of the organization’s activities.

So, the main indicators that reflect the effectiveness of an organization are profitability, profitability, and level of profitability.

In addition, there is a system of private indicators that characterize the effectiveness of various aspects of the organization’s functioning. Among the private indicators, the most important is the turnover of working capital.

Systematic approach to the analysis of financial and economic activities

Systems approach to the analysis of the financial and economic activities of the enterprise assumes her study as a certain totality, as a single system. The systems approach also assumes that an enterprise or other analyzed object must include a system of various elements that are in certain connections with each other, as well as with other systems. Consequently, the analysis of these elements that make up the system should be carried out taking into account both intra-system and external connections.

Thus, any system (in this case, the analyzed organization or other object of analysis) consists of a number of subsystems interconnected. At the same time, this same system, as a component, as a subsystem, is included in another system of a higher level, where the first system is in interconnection and interaction with other subsystems. For example, the analyzed organization as a system includes a number of workshops and management services (subsystems). At the same time, this organization as a subsystem is part of any branch of the national economy or industry, i.e. higher level systems, where it interacts with other subsystems (other organizations included in this system), as well as with subsystems of other systems, i.e. with organizations from other industries. Thus, the analysis of the activities of individual structural divisions of the organization, as well as individual aspects of the latter’s activities (supply and sales, production, financial, investment, etc.) should not be carried out in isolation, but taking into account the relationships existing in the analyzed system.

In these conditions, economic analysis must, of course, be systematic, complex and multifaceted.

The economic literature discusses the concepts of “ system analysis" And " comprehensive analysis" These categories are closely interrelated. In many ways, systematicity and complexity of analysis are synonymous concepts. However, there are also differences between them. Systematic approach to economic analysis involves an interconnected consideration of the functioning of individual structural divisions of the organization, the organization as a whole, and their interaction with the external environment, that is, with other systems. Along with this, a systematic approach means an interconnected consideration of various aspects of the activity of the analyzed organization (supply and sales, production, financial, investment, socio-economic, economic-ecological, etc.). Systematic analysis is a broader concept compared to its complexity. Complexity includes the study of individual aspects of the organization’s activities in their unity and interconnection. As a result, complex analysis should be considered as one of the fundamental parts of systems analysis. The generality of the complexity and systematic analysis of financial and economic activities is reflected in the unity of the study of various aspects of the activities of a given organization, as well as in the interconnected study of the activities of the organization as a whole and its individual divisions, and, in addition, in the use of a general set of economic indicators, and, finally, in integrated use of all types of information support for economic analysis.

Stages of analysis of the financial and economic activities of an enterprise

In the process of conducting a systematic, comprehensive analysis of the financial and economic activities of an enterprise, the following stages can be distinguished. At the first stage The analyzed system should be divided into separate subsystems. It should be borne in mind that in each individual case the main subsystems may be different, or identical, but having far from identical content. Thus, in an organization that manufactures industrial products, the most important subsystem will be its production activity, which is absent in a trading organization. Organizations providing services to the public have so-called production activities, which are sharply different in essence from the production activities of industrial organizations.

Thus, all functions performed by a given organization are performed through the activities of its individual subsystems, which are identified at the first stage of a systemic, comprehensive analysis.

At the second stage a system of economic indicators is being developed that reflects the functioning of both individual subsystems of a given organization, that is, the system, and the organization as a whole. At the same stage, criteria for assessing the values ​​of these economic indicators are developed based on the use of their normative and critical values. And finally, at the third stage of a systematic, comprehensive analysis, the relationships between the functioning of individual subsystems of a given organization and the organization as a whole are identified, and the economic indicators that express these relationships are determined and are influenced by them. For example, they analyze how the functioning of the labor and social affairs department of a given organization will affect the cost of production, or how the investment activities of the organization affected the amount of balance sheet profit it received.

Systems approach to economic analysis provides an opportunity for the most complete and objective study of the functioning of this organization.

In this case, one should take into account the materiality and significance of each type of identified relationships, the specific weight of their influence on the overall amount of change in the economic indicator. If this condition is met, a systematic approach to economic analysis provides opportunities for the development and implementation of optimal management decisions.

When conducting a systematic, comprehensive analysis, it is necessary to take into account that economic and political factors are interconnected and have a joint impact on the activities of any organization and its results. Political decisions made by legislative bodies must necessarily be in accordance with legislative acts regulating economic development. True, at the micro level, that is, at the level of individual organizations, it is very problematic to give a reasonable assessment of the influence of political factors on the performance of an organization and to measure their influence. As for the macro level, that is, the national economic aspect of the functioning of the economy, here it seems more realistic to identify the influence of political factors.

Along with the unity of economic and political factors, when conducting a system analysis, it is also necessary to take into account the interconnectedness of economic and social factors. Achieving the optimal level of economic indicators is currently largely determined by the implementation of measures to improve the socio-cultural level of the organization's employees and improve their quality of life. In the process of analysis, it is necessary to study the degree of implementation of plans for socio-economic indicators and their relationship with other performance indicators of organizations.

When conducting a systematic, comprehensive economic analysis, one should also take into account unity of economic and environmental factors. In modern conditions of enterprise activity, the environmental side of this activity has acquired very important importance. It should be borne in mind that the costs of implementing environmental protection measures cannot be considered only from the standpoint of short-term benefits, since the biological damage caused to nature by the activities of metallurgical, chemical, food and other organizations may in the future become irreversible, irreparable. Therefore, during the analysis process, it is necessary to check how plans have been implemented for the construction of treatment facilities, for the transition to waste-free production technologies, for the beneficial use or implementation of planned returnable waste. It is also necessary to calculate reasonable amounts of damage caused to the natural environment by the activities of this organization and its individual structural divisions. The environmental activities of the organization and its divisions should be analyzed in connection with other aspects of its activities, with the implementation of plans and the dynamics of key economic indicators. At the same time, cost savings on environmental protection measures in cases where it is caused by incomplete implementation of plans for these measures, and not by more economical expenditure of material, labor and financial resources, should be recognized as unjustified.

Further, when conducting a systematic, comprehensive analysis, it is necessary to take into account that obtaining a holistic view of the organization’s activities can only be achieved by studying all aspects of its activities (and the activities of its structural divisions), taking into account the interrelations between them, as well as their interaction with external environment. Thus, when carrying out the analysis, we fragment the holistic concept - the activities of the organization - into separate component parts; then, in order to check the objectivity of analytical calculations, we carry out algebraic addition of the results of the analysis, that is, individual parts that together should form a holistic picture of the activities of this organization.

The systematic and comprehensive nature of the analysis of financial and economic activities is reflected in the fact that in the process of its implementation, a certain system of economic indicators is created and directly applied, characterizing the activities of the enterprise, its individual aspects, and the relationships between them.

Finally, the systematic and comprehensive nature of economic analysis is expressed in the fact that in the process of its implementation the entire set of information sources is used in an integrated manner.

So, the main content of the systems approach in economic analysis is to study the influence of the entire system of factors on economic indicators based on the intra-economic and external connections of these factors and indicators. In this case, the analyzed organization, that is, a certain system, is divided into a number of subsystems, which are separate structural units and individual aspects of the organization’s activities. In the process of analysis, the entire system of sources of economic information is used comprehensively.

Factors for increasing the efficiency of an organization's activities

Classification of factors and reserves for increasing the efficiency of an organization’s economic activities

The processes that make up the financial and economic activities of an enterprise are interconnected. In this case, the connection can be direct, immediate, or indirect, mediated.

The financial and economic activities of the enterprise, its effectiveness are reflected in certain. The latter can be generalized, that is, synthetic, as well as detailed, analytical.

All indicators expressing the financial and economic activities of the organization are interconnected. Any indicator and a change in its value are influenced by certain reasons, which are usually called factors. So, for example, the volume of sales (realization) is influenced by two main factors (they can be called first-order factors): the volume of output of commercial products and the change in the balance of unsold products during the reporting period. In turn, the magnitudes of these factors are influenced by second-order factors, that is, more detailed factors. For example, the volume of output is influenced by three main groups of factors: factors associated with the availability and use of labor resources, factors associated with the availability and use of fixed assets, factors associated with the availability and use of material resources.

In the process of analyzing the activities of an organization, it is possible to identify even more detailed factors of the third, fourth, and also higher orders.

Any economic indicator can be a factor influencing another, more general indicator. In this case, the first indicator is usually called a factor indicator.

Studying the influence of individual factors on economic indicators is called factor analysis. The main types of factor analysis are deterministic analysis and stochastic analysis.

Analysis of the financial and economic activities of an enterprise using the example of OJSC "Voronezh Machine Tool Plant"

practice report

Analysis of the financial and economic activities of the enterprise

The main source of information for financial analysis is financial (accounting) reporting.

Accounting statements are a unified system of data on the property and financial position of an organization and the results of its economic activities, compiled on the basis of financial accounting data in order to provide external and internal users with generalized information about the financial position of the organization in a form that is convenient and understandable for these users to accept certain business decisions.

The organization must prepare interim financial statements for the month, quarter, on an accrual basis for the reporting year, unless otherwise established by the legislation of the Russian Federation.

When forming financial reporting indicators, you must be guided by:

* Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ;

* Accounting Regulations “Accounting Statements of an Organization” PBU 4/99, approved by order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n;

* by order of the Ministry of Finance of the Russian Federation dated July 22, 2003. No. 67n “On the forms of financial statements of an organization.”

This block of regulatory documents is related to the implementation of the Accounting Reform Program in accordance with international financial reporting standards.

The financial statements of an organization (except for budgetary, insurance organizations and banks) consist of:

Balance sheet (form No. 1) - appendices - 1, 4, 7.

Profit and loss statement (form No. 2) - appendices - 2, 5, 8.

Statement of changes in capital (form No. 3) - appendices - 3, 6, 9.

Cash flow statement (form No. 4);

Appendixes to the balance sheet (form No. 5);

Explanatory note;

An audit report confirming the reliability of the organization’s financial statements, if they are subject to mandatory audit in accordance with federal laws.

The organization prepares monthly, quarterly and annual financial statements. In this case, the first and second financial statements are interim.

The reporting year for all organizations covers the period from January 1 to December 31 of the calendar year inclusive. The first reporting year for newly created organizations is considered to be from the date of their state registration to December 31; for organizations created after October 1 - from the date of state registration to December 31 of the following year inclusive.

Accounting (financial) statements serve as the basis for analyzing the financial position of an enterprise.

The purpose of financial analysis is to evaluate the information contained in the statements, compare existing information and create new information on their basis, which will serve as the basis for making certain decisions.

The choice of the depth and scale of analysis, as well as specific parameters and tools (set of methods) of analysis depends on the specific tasks that the user sets for himself in order to obtain the maximum possible information useful to him. To analyze (interpret) indicators of accounting (financial) statements, generally accepted techniques are used:

Reading reports;

Vertical analysis;

Horizontal analysis;

Trend analysis;

Calculation of financial indicators.

Reading statements - informational familiarization with the financial position of the subject of analysis according to the balance sheet, appendices to it and the profit and loss statement. Reading the reports is the initial stage during which the user first gets acquainted with the enterprise. Based on the financial statements, the user judges the property status of the enterprise, the nature of its activities, the ratio of funds by type in the composition of assets, the amount of equity and borrowed funds, etc.

Let's consider certain techniques for analyzing accounting (financial) statements using the example of the enterprise OJSC "Machine Tool Plant", which produces various types of equipment.

We will analyze the property status of the organization and assess the efficiency of using its resources using the balance sheet (Form No. 1) and the profit and loss statement (Form No. 2). The balance sheet characterizes in monetary terms the financial position of the organization as of the reporting date. The balance sheet characterizes the state of inventories, settlements, availability of funds, and investments.

Balance sheet data is necessary for owners to control invested capital, for the management of the organization in analysis and planning, for banks and other creditors to assess financial stability.

The Concept of Accounting in the Russian Market Economy provides definitions of assets, liabilities and capital.

Assets are considered to be economic assets over which an organization has gained control as a result of accomplished facts of its economic activity and which should bring it economic benefits in the future.

A liability is considered to be the organization's debt existing at the reporting date, which is a consequence of completed projects of its economic activity and settlements for which should lead to an outflow of assets.

Capital represents the investments of owners and profits accumulated over the entire period of the organization’s activities.

In accordance with PBU 4/99, the balance sheet combines assets in the following sections:

"Fixed assets",

"Current assets"

and the sources of formation of these funds by section:

"Capital and reserves",

"Long term duties",

"Short-term liabilities".

Each section of the balance sheet combines a group of items.

According to current regulatory documents, the balance is currently compiled in a net assessment. The balance sheet total gives an approximate estimate of the amount of funds at the disposal of the enterprise. This estimate is accounting (balance sheet) and does not reflect the actual amount of money that can be obtained for the property, for example, in the event of liquidation of the enterprise. The current “price” of assets is determined by market conditions and can deviate in any direction from the accounting value, especially during periods of inflation.

Characterizing the balance sheets of JSC VSZ for the period 2003-2005 (Appendix 1, 4, 7), it can be noted that over the three-year period of its activity, the authorized capital of the organization remained constant and amounts to 46,750 thousand rubles. At the beginning of 2003, the company's assets were represented by unfinished construction. As part of the funds available to the enterprise, at the beginning of 2004, non-current assets slightly exceeded current assets, and by the end of 2004, non-current assets began to significantly exceed the amount of current assets. At the end of 2005, the largest share was occupied by working capital.

The sources of funds for this organization are the authorized capital and short-term liabilities, which are represented by loans and credits, as well as accounts payable. By the end of 2005, short-term accounts payable had increased significantly compared to 2003 and 2004 and began to constitute the largest portion of short-term liabilities.

It should also be noted that the company has an uncovered loss, which increased throughout 2004 and 2005.

When analyzing accounting (financial) statements, it is necessary to determine the liquidity of the balance sheet. Balance sheet liquidity is defined as the degree to which an organization's liabilities are covered by its assets, the period of conversion of which into money corresponds to the period of repayment of obligations.

The liquidity of assets is defined as the reciprocal of the time required to convert them into cash. The shorter the time it takes for a given type of asset to turn into money, the higher its liquidity.

Analysis of balance sheet liquidity consists of comparing funds for assets, grouped by the degree of their liquidity and arranged in descending order of liquidity, with liabilities for liabilities, grouped by their maturity dates and arranged in ascending order of maturity.

Depending on the degree of liquidity, i.e. the rate of conversion into cash, the assets of the enterprise are divided into the following groups:

The most liquid assets (A1) - these include all items of the enterprise’s funds and short-term financial investments (securities). This group is calculated as follows:

Cash + Short-term financial investments or line 250 + line 260.

Quickly realizable assets (A2) - accounts receivable, payments for which are expected within 12 months after the reporting date.

Short-term accounts receivable or p.240.

Slowly selling assets (A3) - items in section II of the balance sheet asset, including inventories, value added tax, receivables (payments for which are expected more than 12 months after the reporting date) and other current assets. Inventories + Long-term accounts receivable + VAT + Other current assets or line 210 + line 220 + line 230 + line 270.

Hard-to-sell assets (A4) - items in section I of the balance sheet asset - non-current assets. Non-current assets or page 190.

Balance sheet liabilities are grouped according to the degree of urgency of their payment:

The most urgent obligations (P1) - these include accounts payable. Accounts payable or line 620.

Short-term liabilities (P2) are short-term borrowed funds, debt to participants for payment of income, and other short-term liabilities. Short-term borrowed funds + Debt to participants for payment of income + Other short-term liabilities or line 610 + line 630 + line 660.

Long-term liabilities (P3) are balance sheet items related to sections IV and V, i.e. long-term loans and borrowed funds, as well as deferred income, reserves for future expenses and payments. Long-term liabilities + Deferred income + Reserves for future expenses and payments or line 590 + line 640 + line 650.

Constant liabilities (P4) are items in Section III of the balance sheet “Capital and Reserves”. Capital and reserves (organization's own capital) or p.490.

To determine the liquidity of the balance sheet, you should compare the results of the given groups for assets and liabilities.

The balance is considered absolutely liquid if the following ratios (inequalities) are met:

The first three inequalities mean the need to comply with the constant liquidity rule - the excess of assets over liabilities. The data in Table 1 allows us to characterize the degree of liquidity of current assets and their parts. To calculate the data in Table 1, balance sheets are used (Appendix 1, 4, 7).

Table 1. Comparison of results for assets and liabilities of VSZ OJSC for

2003-2005

Analyzing the calculations for 2003, we can say that the first ratio is not met, which indicates a lack of quickly realizable assets to repay short-term accounts payable. The second and third inequalities are satisfied, that is, quickly realizable and slowly realizable assets significantly exceed the short-term and long-term liabilities of the enterprise. The fourth inequality also holds. This means that the enterprise had enough funds in 2003 not only to form non-current assets, but also to cover the need for current assets.

Analysis of calculations for 2004 and 2005 shows that non-compliance with the first inequality is increasing, because the most liquid assets in both 2004 and 2005, respectively, were 159 and 168 times less than the amount of the most urgent liabilities. Comparison of assets and liabilities on the balance sheet in 2004 in the second and third proportions indicates that the enterprise will be able to cover its short-term and long-term liabilities through quickly and slowly sold assets. In 2005, there is a discrepancy in the second inequality, which indicates a shortage of quickly marketable assets. Compliance with only the third inequality in 2005 suggests that the excess of slowly realized assets will make it possible to cover long-term liabilities. In 2004 and 2005, the fourth inequality is not observed, i.e. the presence of hard-to-sell assets exceeds the cost of equity capital, and this in turn means that there is not any of it left to replenish working capital, which will have to be replenished mainly by delaying the repayment of accounts payable in the absence of own funds for these purposes.

Studying the profit and loss statement allows you to see the procedure for forming the final financial result of the enterprise, the magnitude of this result both from the sale of goods, products, works, services, and from other operations, the amount of payments due to the budget for income tax and other taxes from net profit, as well as the amount of net profit remaining at the disposal of the enterprise. All this data is presented to the user for the reporting and previous years, which also provides the opportunity to compare the corresponding indicators for two years.

Net profit in 2003 was obtained from income from ordinary activities, which covered expenses from non-operating operations. And in 2004 and 2005, losses were incurred, which were formed due to losses from financial and economic activities and other expenses. This indicates negative changes in the core activities of the enterprise compared to 2003.

Vertical (structural) analysis is the presentation of accounting (financial) statements in the form of relative values ​​that characterize the structure of the final indicators. Vertical analysis can be carried out based on original reporting or aggregated reporting. The benefits of this type of reporting analysis are also obvious when comparing reports.

All balance sheet items in vertical analysis are given as a percentage of the balance sheet total. Structural analysis of the balance sheet allows us to consider the ratio of current and non-current assets of the enterprise, as well as the structure of non-current and current assets; determine the share of equity and borrowed capital, the structure of capital by type.

A vertical analysis of the balance sheets of JSC VSZ for 2003-2005 is presented in Table 2.

Table 2. Vertical analysis of the balance sheets of JSC VSZ for 2003-2005,%

Vertical analysis of balance sheets allows you to clearly determine the significance of the assets and liabilities of the balance sheet. Non-current assets in 2003 amounted to 52.13% of all funds, and in 2004 their share increased by 9.01 points, and in 2005 there was a decline of 16.25 points compared to 2004. Working capital in 2003 amounted to 47.87% of all funds, the predominant part of current assets is represented by accounts receivable. In 2004, working capital decreased and inventories began to occupy the predominant part of funds (64%). Comparing 2004 and 2005, we can say that working capital in 2005 increased and amounted to 55.11%, and inventories also increased (86%), which began to occupy the bulk of working capital.

In 2003, the authorized capital and retained earnings (uncovered loss) accounted for 61.24% of the enterprise’s sources of funds. Throughout 2004 and 2005, the authorized capital and retained earnings (uncovered loss) are reduced and in 2005 they amounted to 33.66%. This indicates that the company has more borrowed funds than its own. Borrowed capital is represented by short-term loans and credits, and short-term accounts payable. It should also be noted that every year there is an increase in loans and accounts payable. In 2003, loans amounted to 6.94%, accounts payable - 31.82%. In 2005, short-term loans more than doubled, and accounts payable began to occupy more than half of all sources of the enterprise.

All indicators of the profit and loss statement when conducting structural analysis are given as a percentage of the total revenue from product sales.

Horizontal analysis consists of constructing one or more analytical tables in which absolute balance sheet indicators are supplemented by relative growth (decrease) rates. A horizontal analysis of the balance sheet of JSC VSZ is presented in Table 4.

The results of horizontal balance sheet analysis show changes in the main balance sheet items. In 2004, there was an increase in fixed assets by 4.14%, industrial inventories increased almost threefold. This increase was due to an increase in raw materials by 113.34%, costs in work in progress by 63.59% and finished goods by more than eight times. Accounts receivable decreased by 73.15%, cash by 67.44%, other current assets by 29.15%, and short-term financial investments are almost zero.

Table 4. Horizontal analysis of the balance sheet of JSC VSZ for 2003-2005

In general, for the balance sheet assets for 2004, we can say that non-current assets increased by 8.19%, and current assets decreased by 25.13%. When comparing 2003 and 2004, it can be noted that in 2004, capital and reserves decreased by 11.48%, but short-term loans and credits increased by 11.94% and short-term accounts payable decreased slightly. The company's balance sheet during this period decreased by 7.76%. Comparing 2004 and 2005, it is clear that in 2005 there was a reduction in fixed assets by 9.64 points, but due to an increase in other balance sheet items, non-current assets increased by 3.32 points. The current assets of the enterprise almost doubled, due to production inventories more than two and a half times, cash more than twice. The growth of current assets was negatively affected by a reduction in accounts receivable by 11.69 points.

In the liabilities side of the 2005 balance sheet, there was a reduction in capital and reserves by 19.41 points, but an increase of more than two and a half times in short-term loans and credits and more than doubling of short-term accounts payable allowed the balance to increase by almost one and a half times.

Analyzing 2005 with 2003, we can say that the balance sheet assets show an increase in non-current and current assets by 11.78 points and 49.4 points, respectively. A decrease in fixed assets by 5.9 points had a negative impact on the increase in non-current assets, and an increase in current assets - accounts receivable and cash.

The results of the horizontal analysis of the profit and loss statement of JSC VSZ are reflected in Table 5.

Table 5 shows that in 2004, revenue from product sales decreased to 89.56%. Compared to 2003, in 2004 income decreased by 6.91 points. The cost of goods sold has a negative impact on the organization's profit, since it decreases at a slower pace than revenue. The increase in non-operating income in 2004 by almost seven and a half times and the increase in operating income does not allow covering the organization's expenses and, consequently, increasing profits.

Compared to 2003, in 2005 there was a decrease in income by 9.47 points. Analyzing 2004 and 2005, we can say that in 2005 there was a decrease in sales revenue by 12.22 points and cost of goods sold by 15.02 points. Revenues in 2005 decreased by 2.75 points. Revenues were positively impacted by other operating income, which increased more than eightfold. The negative impact was caused by an increase in other operating expenses by more than twelve times, non-operating expenses by almost two times and a reduction in non-operating income by 86.69%.

Table 5. Horizontal analysis of the income statement

JSC "VSZ" for 2003-2005

In 2004 and 2005, no income tax was charged because the company had a pre-tax loss in 2004 that amounted to 777.65%. Compared to 2004, the loss in 2005 increased by almost one and a half times.

Based on the balance sheet data (Appendix 1, 4, 7), the calculation of financial stability indicators is presented in Table 6.

Table 6.

Indicators of financial stability of JSC VSZ for 2003-2005.

* OZ - optimal value.

Indicators of the financial stability of an enterprise characterize the structure of the capital used by the enterprise from the standpoint of its solvency and financial stability of development. These indicators make it possible to assess the degree of protection of investors and creditors, as they reflect the company’s ability to repay long-term obligations. This group of indicators is also called indicators of capital structure and solvency or coefficients for managing sources of funds.

The data in Table 6 shows that the autonomy coefficient in 2003 was 0.61, and in 2004 and 2005 it decreased and in 2005 it was 0.34. Thus, most of the company's assets are formed from borrowed capital. The value of the 2005 coefficient is below the optimal value, therefore, the enterprise does not have sufficient independence and capabilities to pursue an independent financial policy.

The coefficient of financial dependence in 2004 increased compared to 2003 by 0.07 and amounted to 0.7, and in 2005 it increased almost three times compared to 2004. This means that for one ruble of equity capital the company attracted 63 kopecks in 2003, in 2004 - 70 kopecks, in 2005 1 ruble 97 kopecks, i.e. There is an increase in creditors to participate in financing the enterprise. The dependence of this enterprise on external sources is high.

The equity financing ratio for debt capital in 2003 and 2004 turned out to be higher than the optimal value, because the debt capital mainly included accounts payable, which, if used wisely, can be completely “free”. In 2005, there is a sharp decrease in the financing ratio to 0.51 and this leads to the fact that borrowed and attracted funds significantly exceed equity capital, which ensures the unsustainable development of the organization.

The coefficients given in Table 7 characterize the efficiency of the enterprise's use of its total assets or any type thereof. They show how much revenue each ruble of assets provides, how quickly assets turn over in the course of the enterprise’s activities.

Table 7.

Indicators of business activity of JSC VSZ for 2003-2005.

The asset turnover ratio reflects the turnover rate of the organization's entire capital or the efficiency of using all available resources, regardless of their sources. The data in Table 7 shows that during the studied period this indicator decreased. This means that the organization completed the full cycle of production and circulation, bringing profit, more slowly. Since the company is experiencing unfavorable dynamics of this ratio, therefore, it is necessary to increase the volume of sales of its services, analyze the composition of assets and get rid of unnecessary assets, as well as look for other ways to increase capital productivity. Capital productivity in 2003 was 3.54, in 2004 it decreased to 1.55, and in 2005 it was 1.4.

The inventory turnover ratio at this enterprise in 2003 was 22.35. In 2004, there is a sharp drop in this indicator to 5.67, and in 2005 it decreases by another 3.9. A low value of the ratio confirms the unfavorable characteristics of the financial condition of the organization. The lower this indicator, the greater the overstocking, the slower you can pay off debts.

The turnover of accounts receivable in 2003 was 5.98, and its circulation time was 61 days. That is, the average period of time required for an enterprise to receive money after selling products (services) is 61 days. In 2004, the receivables turnover ratio decreases by 1.76, and the circulation time increases to 86 days, and in 2005 there is a tendency to increase the receivables turnover ratio and reduce the circulation period to 39 days. About the accounts payable turnover ratio, we can say that it decreases every year, and the debt circulation time increases. So in 2005, the coefficient remained 1.49, and the circulation time was 244 days. To maintain its solvency, a company must strictly control accounts receivable.

The stability of the organization's financial position and its business activity are characterized by the ratio of receivables and payables. At JSC VSZ, accounts payable predominates over receivables, and this predominance increases every year. In 2003, the ratio of accounts receivable to accounts payable was 0.96, in 2004 - 0.27, and in 2005 - 0.11.

The finished product turnover ratio shows how many times a year finished products are circulated. In 2003, finished products were handled 147 times a year, and in 2004 and 2005 there was a sharp decrease in this figure. So in 2005, the finished product ratio was 4.54. Working capital turnover in 2003 was 3.84, i.e. each type of current assets was consumed and renewed again almost 4 times a year. In 2004, renewal occurs about twice a year, and in 2005 it tends to one. The rate of return on equity reflects the active use of funds. The low value of this indicator indicates the inactivity of part of the company's own funds. At JSC VSZ this figure in 2003 was 1.51, in 2004 it decreased to 1.42, and in 2005 it increased slightly.

The intensity of use of enterprise resources, the ability to generate income and profit are judged by profitability indicators. These indicators reflect both the financial position of the enterprise and the efficiency of management of economic activities, existing assets and capital invested by the owners. The indicators of this group, as well as indicators of business activity, are of interest to all users.

Profitability ratios show how profitable the organization's activities are and are calculated by the ratio of the profit received to the sources of funds used. These ratios include: return on assets, return on equity, return on operating costs and others.

The calculation of profitability indicators according to the accounting (financial) statements is given in Table 8.

Table 8.

Profitability indicators of JSC VSZ for 2003-2005,%

According to the reporting data, VSZ OJSC does not use its existing assets and share capital effectively enough, since the return on its assets in 2003 was 0.9%, and in 2004 and 2005 the coefficient had negative values ​​that were increasing. In 2004 and 2005, all profitability indicators have negative values, since the company had a loss from its core activities. Return on equity in 2003 was 1.43%, then in 2004 and 2005 there was a sharp decrease in this indicator. So in 2005 it was equal to minus 24.09%. Return on equity should ensure the return on investment in the enterprise, but since the indicator is negative, therefore, the return on investment is not ensured. In 2003, the profitability of sales shows that 2% of profit falls on a unit of products sold. Gross profitability for 2003 reflects that each ruble of products sold represents 2.05% of gross profit. The profitability of current costs shows that in 2003, 2.04% of profit accounted for one ruble of costs. Since in 2004 and 2005 this coefficient takes negative values ​​for the enterprise, therefore, it is necessary to revise prices or strengthen control over the cost of production.

Financial stability is a goal-setting property of financial analysis, and the search for intra-economic opportunities, means and ways to strengthen it has a deep economic meaning and determines the nature of its implementation and content.

The ratio of the value of either all assets of the organization, or current assets or their main component - inventories and costs (3) with the amount (cost) of equity and/or borrowed capital as the main sources of formation determine the degree of financial stability. The provision of at least only reserves and upcoming costs (p. 210 f.1) with sources of their formation expresses the essence of financial stability, while solvency is its external manifestation. Sources of coverage and increase (growth) of inventories and costs are:

equity capital (SC) (line 490), adjusted by the amount of targeted funds for revenues and financing (line 450);

short-term credits and loans (KKZ), p. 610;

accounts payable (AC), line 620;

debt to participants (founders) for the payment of income (the reimbursement period for which has not yet arrived) (ZU), line 630;

other short-term liabilities (P KO), line 660.

The choice of specific sources of coverage from all those mentioned above is the prerogative of the business entity.

Funds from long-term loans and borrowings (DO), line 590 f.1 are spent, as a rule, on replenishing non-current assets, although the organization can partially use them in some cases to cover the lack of working capital. Having such information according to the Balance Sheet, it is possible to identify the types of financial stability of the organization.

Absolute financial stability (rarely found in modern Russian practice): when< (СК - ВА) + ККЗ + КЗ, или стр.210 < строки 490 - 190 + 610 + 620.

Normal stability, which is guaranteed by its solvency: when 3 = (SK - VA) + KK3 + K3, or line 210 = lines 490 - 190 + 610 + 620.

An unstable financial condition, in which there are failures in solvency, but there is still an opportunity to restore it: when 3 = (SK - VA) + KK3 + K3 + SKOS, where SKOS is a special part of equity capital intended to service other short-term obligations, restraining financial tension (lines 630 + 660), or p.210 = lines 490 - 190 + 610 + 620 + 630 + 660.

Crisis financial condition, or crisis financial instability: when 3 > (SK - VA) + KK3 + K3 + SKOS, or line 210 > lines 490 - 190 +.610 + 620 + 630 + 660.

The definition of the type of financial stability of JSC VSZ in the period from 2003 to 2005 is presented in Table 9.

Table 9.

Type of financial stability of JSC VSZ for 2003-2005.

A quadruple inequality, when even only reserves and costs are greater than all possible sources of their formation, indicates an extremely critical financial situation of an organization that is on the verge of bankruptcy.

According to Table 9, it is clear that in the period from 2003 to 2005 the first inequality is fulfilled, therefore, JSC VSZ has absolute financial stability. The financial condition of this organization allows us to be confident in the timely fulfillment of obligations in accordance with contracts. Consequently, JSC VSZ has a rational structure of property and its sources.

The solvency of an enterprise is the ability to repay its financial obligations in a timely manner and in full.

Liquidity is the ability of certain types of property assets to be converted into cash without loss of their book value.

The concepts of solvency and liquidity are similar in content, but not identical. With a sufficiently high level of solvency of the enterprise, its financial position is characterized as stable. At the same time, a high level of solvency does not always confirm the profitability of investing in current assets; in particular, excess inventory, overstocking of finished products, and the presence of bad receivables reduce the level of liquidity of current assets.

The stable financial position of an enterprise is the most important factor in its insurance against possible bankruptcy. From this perspective, it is important to know how solvent the enterprise is and what is the degree of liquidity of its assets.

The liquidity of assets is their ability, under certain circumstances, to be converted into monetary form (cash) to reimburse liabilities. Of all the assets of the organization, the most liquid are current assets, and of all current assets, cash, short-term financial investments (securities, deposits, etc.), as well as non-overdue receivables that have become due for payment, or bills accepted to pay.

The other part of current assets cannot with great confidence be called highly liquid assets (for example, inventories, overdue accounts receivable, debt on advances issued and funds on account). However, under certain conditions and competent methods of working with debtors-clients, this debt will still be returned, and inventories will be sold. However, it should be borne in mind that certain types of non-current assets (transport, buildings, modern equipment, computers, etc.) can also, if necessary, be sold even more successfully than, for example, some stocks, and obtain the required cash if this in the interests of the organization.

Solvency and liquidity ratios reflect the ability of an enterprise to pay off its short-term obligations with easily realizable funds. A high value of these ratios indicates a stable financial position of the enterprise, a low value indicates possible problems with cash flow and difficulties in further operating activities. At the same time, a very large value of the coefficients indicates an unprofitable investment in current assets.

In domestic and foreign practice, various liquidity ratios of current assets and their elements are calculated. The most important liquidity indicators in terms of economic essence and practical relevance are:

The absolute liquidity ratio is calculated based on data from sections II and IV of the balance sheet using the formula:

where DS is cash; KFV - short-term financial investments;

KO - short-term liabilities.

Current liabilities include: debt on short-term loans and borrowings; accounts payable; debt to participants (founders) for payment of income; other short-term liabilities.

The critical liquidity ratio or “intermediate liquidity” is calculated using the formula:

where DZ is accounts receivable; POA - other current assets.

The current liquidity ratio is calculated for a general assessment of the liquidity of current assets:

where OA are current assets.

This indicator characterizes the degree of provision (coverage) of short-term liabilities with all current assets.

The excess of current assets over short-term liabilities by more than twice is not desirable for the organization, because such a situation rather indicates an irrational investment of funds in replenishing current assets and their ineffective use.

The current values ​​of these liquidity indicators according to the data of JSC VSZ for 2003-2005 are presented in Table 10.

Table 10.

Liquidity indicators of JSC VSZ for 2003-2005.

Analyzing the critical liquidity ratio, it is clear that compared to 2004, in 2005 it decreased by 0.21 points and amounted to 0.09. This indicates that the enterprise can repay only a small share of short-term obligations with the funds at its disposal, financial investments and receivables attracted for repayment. The value of the current ratio in 2004 and 2005 shows that the company has less working capital than short-term liabilities. In 2004, this coefficient was 0.94, and in 2005 it decreased to 0.81.

Solvency is characterized by the degree of liquidity of current assets and indicates the financial capabilities of the organization (cash and cash equivalents, accounts payable) to fully pay off its obligations as the debt matures.

To assess the solvency of the organization, the indicators are used, which are presented in table 11. When calculating the indicators, data from the balance sheet (Appendix 1, 4, 7), profit and loss statement (Appendix 2, 5, 8) and cash flow statement (Appendix) are used 3, 6, 9).

“The economic activities of religious organizations in general and the Russian Orthodox Church in particular are a little studied, but, from a scientific point of view, a remarkably interesting sphere of economic relations. This area attracts particular interest due to the fact that in the organization and activities of the church there is initially a certain duality, a certain irremovable contradiction.

It is well known that the church is called upon to carry out an invisible spiritual connection between fellow believers, as well as between believers and the Absolute. But at the same time, the church is a completely visible self-governing social organization (“visible body”, according to the terminology accepted in theology), having both a horizontal and vertical hierarchical structure, which is both a subject of law, including property rights, and , which is especially important for us, the subject of economic relations.

It is clear that the church as an economic entity cannot exist without a certain budget, calculated in money. It would seem that the simplest and most obvious way to replenish the budget revenue is through voluntary donations from the flock. And if the church’s budget were formed from donations alone, it would not be of any special interest to us, having found its place among other organizations whose funds are formed through charity, through membership fees, or come in the form of transfers (for example, children's institutions, professional associations, pension funds, etc.). However, the church not only spends the donated money, but also supplements the revenue side of its budget in various ways through various economic activities. In particular, the church produces and sells certain services and goods and thus receives income and calculates profits.

What are the goods that the church puts on the market? They can be both material objects necessary for performing religious rituals (for example, candles), and the very performance of the ritual by the priest (for example, baptism of infants, funeral services for the dead, consecration of buildings, etc.). But if material objects of purchase and sale can be habitually described in terms of economic theory, starting from factors of production and ending with market conditions, then the services of a priest are a very specific product. The very principles of economic relations here come into conflict with the principles of religious behavior. This fundamental conflict is so obvious and so deep that it allows us to talk about completely different, in some sense opposite, archetypal models: in the first case, about the model of contractual, mutually beneficial relationships, in the second, about the act of unconditional “surrender of oneself.” In the commercialization of the services of a priest, the invisible spiritual principle of the church in the most bizarre way collides and interfaces with the crude evidence of its everyday economic existence.

It is known that where economic relations are concerned, the concept of greater or lesser benefit is always present. Since the church is built on the principle of a hierarchy of statuses, it becomes possible to consider each level of this hierarchy, each status from the point of view of the economic benefit of its owner, which, in turn, allows us to talk not only about the economics of relations between the clergy and the flock, but also about known commercialization of intra-church relations.

These theoretical paradoxes are all the more interesting because the economy into which the Russian Orthodox Church is integrated as an economic entity is the economy of modern Russia, where shadow, illegal relations in general and corruption in particular are very widespread. The Church is no exception from the number of other market agents - as we will see from the materials of this publication, some of its economic ties extend very far beyond the limits permitted by law and are very deeply immersed “in the shadows.” Certain additional opportunities to operate in the shadow sphere arise for the organizers of the church economy due to the special position that the church occupies in the state and society and which is determined by a certain reverence of society for its invisible, spiritual essence. Moreover, being an active operator of shadow markets, the church may well be used by criminal structures to launder “dirty money” - at least theoretically, such a possibility cannot be rejected.

When considering the economic activity of the church, one must not lose sight of its moral aspect. Any economic activity presupposes the establishment of a certain set of ethical standards that determine the relationships between participants in market exchanges. To a large extent, these norms themselves and the degree of their observance depend on the level of public morality, which, in turn, relies on the public manifestation of religious consciousness. As is known, Max Weber directly linked the development of the regulatory framework of modern economic institutions with the Protestant ethic.

In Russia, where Orthodoxy occupies a dominant position among other religions, the question naturally arises of how “Orthodox ethics” influences and how it will influence the structure and content of economic practice. Not only the future position of the church in the life of society, but also the economic, and at the same time the historical fate of Russia as a whole, may depend on the answer to this question.

This publication is intended to be purely scientific, and any free journalistic interpretation of the materials contained in it strongly contradicts our intention. The main body of the brochure consists of two articles, the authors of which demonstrate slightly different approaches to the same subject. If M. Edelshtein’s efforts are focused mainly on studying the lower level of the church economy and he is meticulously accurate in the selection and presentation of empirical material, then N. Mitrokhin’s work is characterized by its coverage of a wider range of problems and a greater degree of generalization of the data at his disposal.

Paying tribute to everyone who, at different stages, in one way or another - by deeds or kind words - took part in the work on this brochure, I would like to especially note that the very idea of ​​​​the publication belongs to Nikolai Aleksandrovich Mitrokhin. Moreover, without his comprehensive knowledge of this subject, the idea could not be realized.

Lev Timofeev,

director of the Center for the Study

illegal economic

activities (RGGU)"

With the permission of Mikhail Edelstein, we are publishing a study that analyzes the economic situation of a number of parishes, monasteries and dioceses of several regions of Russia, as well as their relationship with the authorities. Since the study, the scope of the ROC MP’s activities has only expanded.

"Church economy of central Russia: parish, monastery, diocese

Research methodology

This work is based on data obtained during conversations with clergy of three dioceses of the Russian Orthodox Church of the Moscow Patriarchate - Ivanovo, Kostroma and Yaroslavl - in 1998–2000. All three regions are typical regions of Central Russia, which also affects the religious situation in them. By far the dominant religion here is Orthodoxy, and by far the dominant jurisdiction is the Russian Orthodox Church. In each of the described dioceses today there are about 150–200 churches and 10–15 monasteries. About 70% of churches and all monasteries were opened during the perestroika and post-perestroika period. According to sociological surveys, the majority of the population of the Ivanovo, Kostroma and Yaroslavl regions consider themselves Orthodox. Other confessions are Old Believers, Baptists, Islam, etc. - are not comparable with the dominant one both in the number of believers and in the overall influence on the life of the regions.

Ivanovo, Kostroma, and Yaroslavl are located within a radius of 250–350 km northeast of Moscow. The largest region in terms of territory and at the same time the most sparsely populated region is Kostroma. On an area of ​​60.2 thousand square meters. km, just under 800 thousand people live here, of which about 300 thousand live in the regional center. More than 1,260 thousand people live in the Ivanovo region (in Ivanovo itself there are about 470 thousand inhabitants); area of ​​the region - 21.8 thousand square meters. km. Just under 1 million people live in Yaroslavl. This is almost two-thirds of the region’s total population, approaching 1.5 million. At the same time, the territory of the Yaroslavl region is only 36.4 thousand square meters. km.

The economic situation in the described areas is very different. The Ivanovo region, with its unprofitable hypertrophied textile monoproduction, is today one of the poorest regions of Russia. The situation in the Kostroma region is somewhat better, and the Yaroslavl region, with its highly profitable oil refineries and machine-building plants, can be classified more as a relatively rich industrial region. However, as we will see below, the economic situation of a diocese does not always directly depend on the level of development of the region.

In total, we interviewed several dozen clergy, from rectors of rural churches to members of the episcopate. All of them were asked a series of questions that required both a story about the economic activity of a specific object or a number of objects, and a general assessment of the financial and economic situation of the diocese. As an additional source, we used publications in the secular and church press, as well as information received from persons who, by the nature of their activities, have certain information on issues of interest to us (dealers of church goods, state or municipal employees, representatives of human rights organizations, employees of diocesan enterprises etc.).

Most official church documents related to the financial side of the activities of a parish, monastery or diocesan administration remain difficult to access for independent researchers. Not all interviewees agreed to disclose specific amounts of income of a particular object, much less provide the interlocutor with documentary evidence of the economic activities of church structures. For these reasons, the documentary base of the study is obviously incomplete and limited to those materials that one way or another fell into the hands of the author ( reports on financial and economic activities, treasury reports, etc.). Naturally, we pay special attention to those objects for which we were able to obtain documentary evidence of economic activity.

Today, the Russian Orthodox Church remains a fairly closed structure, whose representatives do not always strive to overcome this closedness. The reasons for this, in our opinion, are primarily psychological. For a significant part of the clergy, intra-church relations seem immeasurably more important than any contacts with the “outside world.” Only a few of the clergy we know are ready to take any action to form a positive image of their monastery or diocese in the eyes of the secular public. Moreover, it should be noted that while representatives of the lower echelons of the church hierarchy, for example, rectors of rural churches, speak quite openly about their activities, then higher-level interviewees more often use figures of silence in their answers. In addition, our experience shows that different dioceses have different levels of openness. The most open for researchers from the dioceses we are considering (perhaps because the poorest) is, in our opinion, Ivanovo, the most closed is Yaroslavl. We regret to note that Archbishop Mikhei (Kharkharov) of Yaroslavl and Rostov refused to provide the information we were interested in, explaining that he reports on economic issues only to the Patriarchate.

All of the above explains why references to one or another source of information, with the exception of materials published in the open press, are mostly omitted from the text of the work. Without being able to name those who collaborated with him in the process of creating this research, the author expresses sincere gratitude to all those without whose help this work would not exist in its present form. We are especially grateful to those representatives of the Yaroslavl clergy who agreed to provide us with information about the economic life of the diocese.

Economy of the parish

It must be remembered that when speaking about the economic activity of a parish in general (or a church in general - in the future these concepts are in most cases used as synonyms), we are resorting to an unacceptably high degree of generalization. An undifferentiated description of the temple as a subject of economic activity is simply impossible, and an attempt at such a description would lead to serious distortions of the real picture. There is a huge difference between a rural and an urban parish, between a church in a regional center and a cathedral in a diocese. Moreover, this difference concerns not only the amount of money turnover, but also its structure. Therefore, later in our study, when speaking about the economy of a parish, we will constantly stipulate what type of parish we are talking about in this context.

Naturally, rural churches are in the most difficult economic situation. A regular Sunday service brings such a church no more than $10 in ruble equivalent. You can get several times more during the holiday service. The annual income of a rural church, as a rule, does not exceed 25–30 thousand rubles, i.e. ranges from 1 thousand to 1.2 thousand dollars. Candles, flour for making prosphora, wine for the Eucharist are purchased from these funds, and salaries are given to the rector and everyone working in the church. Rural parishes receive financial assistance from the diocesan administration or government structures relatively rarely. The material well-being of such a church and its rector almost to a decisive extent depends on the personal activity of the priest, on his ability to find sponsors, establish relations with the chairman of the nearest collective farm or state farm, etc.

Let us note that the financial situation of the rural parish has seriously deteriorated since the crisis of August 17, 1998. During this period, prices for basic goods and services in rural churches remained virtually unchanged, ruble turnover increased slightly, but in dollar terms, at the same time , fell several times.

The revenue part of the budget of such a temple is 60–70% made up of funds received from the sale of candles. Most churches purchase candles from the diocesan warehouse, but some parishes seek to establish their own contacts with candle manufacturers or distributors in order to avoid paying the diocesan markup on the goods supplied. Often, representatives of several nearby parishes agree to travel together to buy candles, which allows them to save on transportation costs. In addition, sometimes merchants of church goods themselves travel around parishes, offering candles, lamp oil, incense, wine, and utensils. From time to time, the leadership of some dioceses, using various administrative methods, the threat of punishment or indoctrination, tries to increase the number of parishes purchasing goods from the diocesan warehouse, but such campaigns usually do not bring tangible results and therefore quickly fade away.

Another important source of income for a rural church is services and commemorations. They form, as a rule, 20–30% of the parish budget. Other income, including from the sale of utensils and books and plate and mug collection (i.e. donations during the service), usually amount to no more than 10–15%.

It is obvious that the rural church has enough funds, at best, for routine repairs, the purchase of priestly vestments, and liturgical books. There is no money left for the purchase of so-called “long-term utensils” (chandelier, metal throne, etc.), much less for major repairs. Meanwhile, the overwhelming majority of rural churches returned to the Church over the past ten years are today in a destroyed or dilapidated state. Those churches that were not closed under Soviet rule also generally have not been repaired for decades, and their restoration requires the investment of serious funds, which the parish does not have.

Let us give just one example that is quite indicative, in our opinion. A major overhaul of the temple roof, which involves covering its wooden base, erecting new domes, covering the domes and roof with galvanized iron, costs about 400 thousand rubles. (slightly less than 16.2 thousand dollars), which exceeds ten average annual budgets of a rural parish. Complete restoration of the temple costs two to three times more. Therefore, the repair of such a temple turns into a permanent process that lasts for years.

The rural parish does not have enough money to ensure at least relative safety of the temple: purchasing metal doors, metal shutters, installing security alarms. Therefore, temples are constantly being robbed. Recently, many churches in the dioceses of Central Russia have been robbed more than once. Naturally, robbers try to take away all the most valuable things - ancient icons, items made of precious metals, etc. The parish is forced to purchase new items to replace the stolen ones, and thus the robbery deals a serious blow to the temple budget. It turns out to be a kind of vicious circle: the inability to raise funds for the protection of the temple in a timely manner results, in addition to the moral and legal side of the matter, in significant financial losses.

A direct consequence of poverty is the difficult environmental situation in many parishes. Wax candles are very expensive, so the vast majority of churches sell and use cheaper paraffin candles. Meanwhile, paraffin - a waxy substance obtained from oil - is harmful to the ecology of the temple, primarily to the icons located in it. In churches that are jointly managed by the Patriarchate and the Ministry of Culture, the use of paraffin candles is prohibited. For example, in the Holy Trinity Ipatiev Monastery in Kostroma, according to an agreement between the diocese and the department of culture, only wax candles are used.

Problems related to the ecology of the temple are not limited to candles. Due to the use of metal stoves in temples, unfavorable temperature conditions are created. Often, instead of special charcoal, ordinary charcoal is placed in the censer, which also negatively affects the condition of the temple. In many churches, instead of expensive lamp oil, various machine oils are used, which is harmful not only for icons and utensils, but also for the health of clergy and parishioners.

The income of an urban temple differs significantly from the income of a rural temple, both in volume and in structure. The revenue portion of the annual budget of the Resurrection Church in Vichuga, Ivanovo Region, amounted to 60 thousand rubles in 1999. ($2.4 thousand) is the average income level for churches in regional centers. At the same time, sending the requirements brought in about 28 thousand rubles. (1.1 thousand dollars), or 46.7% of income, and the sale of candles - 15 thousand rubles. ($550), or 25%. Let us note that the income of the same temple for 1998 was a little more than 22 thousand rubles. (2.2 thousand dollars), i.e. actually did not exceed the income of the average rural parish. However, the Vichuga church managed in 1999 to almost triple its ruble turnover and thus maintain the pre-crisis level of income in dollar terms - a very rare phenomenon among parishes known to us.

As a rule, churches in regional centers operate a general education or Sunday school, an Orthodox gymnasium, a kindergarten, a charity canteen, or some other Orthodox social infrastructure facility. Supporting such facilities is usually the main expense for churches in small towns. In addition, often, using the budget of the city parish and the donations it collects, a church in one of the nearby villages is restored, which also requires significant expenses.

The monetary turnover of churches in large cities is many times greater than the amounts discussed in connection with rural parishes and churches in regional centers. The income of a cathedral or a comparable temple can reach several million rubles. However, even here it is very difficult to talk about any average values. For example, the income of the Transfiguration Cathedral of Ivanovo in 1998 amounted to 1 million 124 thousand rubles. ($114.7 thousand), and the income of the Church of the Resurrection on Debra, which existed until the early 1990s. Kostroma Cathedral, which to this day retains its popularity among parishioners, over the same period turned out to be five times less (212 thousand rubles, or 21.6 thousand dollars). Taking into account subjective factors, one can at the same time assume that the above figures to some extent illustrate the existing relationship between the income of the city church and the number of parishes in the city. In Kostroma there are 25 churches for 300 thousand inhabitants, while in Ivanovo there are only 10 for 470 thousand. If we still talk about some average level of income of a large city church in Central Russia, then it is certainly closer to the income of the Transfiguration Cathedral than the Church of the Resurrection on Debra.

The larger the temple, the greater the share of needs in its total income. In the same Transfiguration Cathedral in 1998, revenues from the sale of candles amounted to 35.5% of temple income (400 thousand rubles, or 40.8 thousand dollars), and from performing services and commemorations - 51% (573 thousand . rub., or 58.5 thousand dollars). This radical change in proportions compared to rural temples is due to several reasons. Firstly, prices for candles in the city and in the countryside differ insignificantly, while candles in large cities are much more expensive than in rural areas. Secondly, in the minds of many people there is an idea of ​​​​the comparative prestige of a particular temple. A person who is not a regular parishioner of a particular church is more likely to go to a cathedral or large church in the city center to get married or have a child baptized than to a rural parish or a church on the outskirts of the city.

The price range for requirements is generally quite wide. Very significant differences exist not only between urban and rural churches, but also between neighboring dioceses and even neighboring parishes. So, if a wedding in the Epiphany Cathedral of Kostroma in January 2000 cost 200 rubles. (7.4 dollars at the rate of 27 rubles per 1 dollar), then in the Yaroslavl Cathedral of the Feodorovskaya Mother of God - 400 rubles. ($14.8), and in the Yaroslavl Holy Cross Church - 500 rubles. ($18.5). At the same time, in the center of Yaroslavl there are churches where the price of a wedding is half as much. Prices for other requirements vary equally significantly. The cost of baptism ranges from 50 rubles. ($1.9) in Ivanovo churches up to 100 rubles. in Yaroslavl; The funeral service in the Kostroma Cathedral costs 70 rubles. ($2.6), and in the Yaroslavl Holy Cross Church - 350 rubles. ($13).

The most common requests are prayer services (about 2.5 thousand per year in a large city church), funeral services and baptism (1.5–2 thousand per year). There are usually about a hundred weddings. The volume and structure of income from services, naturally, varies significantly in churches of different dioceses, depending on the cost of services. In the Ivanovo Transfiguration Cathedral in 1999, almost half of the total income from services came from funeral services (the situation is quite typical for churches in Central Russia). The amount received from the funeral service was about 230 thousand rubles. (9.3 thousand dollars), and about 90% of this amount was raised for funeral services in absentia, which cost slightly less than funeral services. The income from baptisms (slightly less than 100 thousand rubles, or 4 thousand dollars) and weddings (about 40 thousand rubles, or more than 1.6 thousand dollars) is also quite significant here. The remaining services (prayer services, memorial services, unctions, etc.), although ordered no less frequently, brought significantly lower income, which is due to their relative cheapness. Also relatively significant in the parish budget is the income received from one-time commemorations, sorokousts (commemorations performed within forty days from the moment of death) and especially from annual commemorations.

Profits from the sale of candles in urban churches are also much higher than in rural ones. This is due not only to the number of candles sold, but also to the difference in the structure of candle turnover. In rural churches, the vast majority of parishioners buy the thinnest and, accordingly, cheap candles, while in the city thicker and more expensive candles are also sold quite well.

In general, the net profit of any temple from trading candles is very large. As we have already said, most parishes purchase candles at the diocesan warehouse at prices ranging from 25 (in Kostroma) to 40 rubles. (in Ivanovo) ($0.9–1.5 at the exchange rate as of January 1, 2000) for a standard two-kilogram pack. The thinnest candles (No. 140) are sold in Ivanovo, Kostroma and Yaroslavl churches, as a rule, for 50 kopecks. There are 705 such candles in a pack, therefore, the income profit from the sale of one pack of candles ranges from 900 to 1400%. Slightly thicker candles (No. 120) usually cost about 1 rub. There are 602 candles in a pack, and the profit already exceeds 1500% for Ivanovo churches and 2400% for Kostroma churches. The maximum profit is brought by the so-called “medium” candles (No. 100–60). Candles No. 100, of which there are 507 in a pack, are sold at retail for 1.5–2 rubles, and the profit from their sale can reach up to 4000% per pack. The so-called “eightys” (candles No. 80) in the temple cost 2–3 rubles. There are 396 such candles in a pack, and the profit from them reaches 3000-4750%. Almost the same profit is brought by candles No. 60, of which there are 300 pieces in a pack and the price of which in the temple is 3–4 rubles. Candles with numbers from 40 to 20 are traditionally classified as “thick”. There are 200 candles No. 40 in a standard pack; they cost 4 to 5 rubles in the church. The average retail price of candles No. 30 is about 5 rubles, and candles No. 20 is about 7 rubles. In a two-kilogram pack there are 154 and 102 such candles, respectively. The profit limit from trading “thick” candles in churches in Central Russia is 3000–4000%. In addition, in the Kostroma and Yaroslavl dioceses, some churches also sell larger and more expensive locally produced wax candles. The standard retail price of such candles is from 10 to 30 rubles. The profit from their sale is also very significant, although the cost of production, and therefore the selling price of wax candles, is approximately five times higher than paraffin candles.

Other traditional sources of parish income today do not play such a significant role in the budget of the city church as prayers and candles. In 1998, in the Transfiguration Cathedral of Ivanovo, a collection of plates and mugs brought in about 35 thousand rubles. (3.6 thousand dollars), i.e. a little more than 3% of the temple’s total income, and the sale of utensils and books is 30 thousand rubles. (3.1 thousand dollars), i.e. slightly less than 3%. In churches that have a wide range of goods, the share of income from “non-candle” trade may be slightly higher, sometimes reaching 10-15% of the total turnover of the parish. However, in any case, candles and prayers remain the main sources of temple income.

Naturally, any actions by the church administration that could lead to a decrease in church income are viewed with extreme caution by parishes. This also applies to attempts being made in some dioceses to make religious services more accessible to the poorest segments of the population. Thus, Archbishop Ambrose of Ivanovo and Kineshma sent out a circular letter to the rectors of churches back in 1991, which actually introduced free prices for services in the dioceses. According to this circular, the price lists posted in churches are only advisory in nature, and the priest performing the request can charge as payment only the amount that the customer deems possible to deposit into the church treasury. Naturally, the implementation of the provisions of this letter in practice should have led to a fairly sharp reduction in parish income. However, this did not happen, since the bishop’s order was completely ignored by the diocesan clergy. In none of the churches of the Ivanovo diocese known to us is there any indication that poor parishioners can order the required service for an amount less than that written in the price list.

It is also easy to explain the desire of priests to protect the financial interests of their churches, protecting them from competition from neighbors. We know, for example, of several cases where priests forbade their parishioners to come to services with candles purchased outside the church.

Sometimes defensive tactics of competition can be replaced by offensive ones. Ivanovo priests talk about their colleague who, taking advantage of friendly relations with the management of the local funeral services bureau, managed to practically monopolize the “funeral services market” in the regional center. Representatives of the Ivanovo clergy, dissatisfied with this state of affairs, tried to change the situation, but this struggle was not crowned with success. The same problem exists in other dioceses. In Yaroslavl, on November 17, 1999, a meeting of the diocesan council was held, at which the issue of the practice of funeral services in funeral bureaus was considered. As a result, Archbishop Micah of Yaroslavl and Rostov was forced to issue a special circular to prohibit funeral services in funeral bureaus and threaten violators of this order with disciplinary measures.

From time to time, competition in the church environment can take rather eccentric forms. For example, there are known cases of fights between representatives of various churches and monasteries of the Ivanovo diocese, who fought for more advantageous places for collecting donations in the area of ​​the central market of the regional center.

The main expenditure item in the budget of a large city church consists, as a rule, of the amounts spent on the salaries of the clergy, choristers headed by the regent, members of the parish council, service personnel and other people working in the church. In 1998, a total of almost 388 thousand rubles were allocated from the budget of the Transfiguration Cathedral of Ivanovo for the maintenance of these categories of persons. (39.6 thousand dollars), i.e. about 36% of all expenses of the temple, amounting to 1 million 78 thousand rubles. ($110 thousand). The amounts allocated today by large city churches, which were not closed during the Soviet period, for repair and restoration work are relatively small. For the same Transfiguration Cathedral in 1998, repairs and restoration cost 106 thousand rubles, or 10.8 thousand dollars (less than 10% of the total expenses of the temple).

When analyzing parish financial reports, one should not forget that double-entry accounting occurs in almost any church, and the figures indicated in official documents are obviously inaccurate and incomplete. The relative and absolute amount of income diverted into the shadows depends entirely on the authors of the report - the rector and accountant of the temple.

The basis of the shadow side of the parish economy is unregistered donations and income from unaccounted for needs. Here, the priest’s possibilities are almost limitless - up to 90% of the demands performed can be taken into the shadows. True, some of our interlocutors expressed the opinion that the percentage of “left-wing” demands today is generally somewhat lower than in the Soviet era, when not only the performer, but also the customer was interested in concealing the fact of baptism or wedding. However, even today in some dioceses there are rural parishes where, according to official statistics, neither weddings nor funeral services took place during the year.

There are other ways to divert a significant part of the temple’s income into the shadows. The financial statement preparer may show inflated amounts allegedly paid for repairs performed. You can underestimate either the number of candles sold or their selling price. The first option is especially convenient for parishes that purchase a certain part of candles not through the diocesan warehouse. However, accountants of those churches that buy candles from the diocese often resort to it - the figures indicated in the reports on financial and economic activities are practically not verified. In general, there are a lot of ways to hide “candlestick” profits, and almost all the clergy with whom we had to talk on this topic agree that it is not difficult to do this.

The income hidden in this way is distributed differently. They can be spent on church needs or serve as an additional source of income for the priest or members of the parish council. The official salary of a clergyman is usually small. The specific amount is established by the parish council, the chairman of which is most often the rector of the temple. It is hardly possible to talk about any average relationship between a priest’s salary and his real income - the “human factor” plays too big a role here. In addition, we must not forget that a significant part of the income of a clergyman, especially a rural one, comes from food brought by parishioners to the temple or to him personally. In relatively wealthy parishes, the natural component of a cleric’s income can be more than twice his official salary.

An additional source of income for the temple and its rector can be profit from commercial activities carried out by some parishes. For example, at the cemetery Cosmodamian Church in the city of Galich, Kostroma region, there is a workshop for the production of tombstones, at the Resurrection Cathedral in the city of Tutaev, Yaroslavl region, there is a production of casting bells, at one Kineshma and at least two Yaroslavl churches there is a candle production, etc. Income from this type of activity, as a rule, is not included in the reports and, accordingly, the diocesan administration does not receive any deductions from the profits of a particular parish.

In some cases, parish commerce may not be entirely legal, and sometimes even downright criminal. Thus, in February 1999, on the territory of the already mentioned Vichuga Church of the Resurrection, known in the city as the “Red Church,” law enforcement agencies discovered a large underground vodka production workshop. It is extremely difficult to talk about the prevalence of such phenomena and the temple’s income from illegal business, but we can say with confidence that the Vichuga episode is not an isolated example of this kind. However, the scale of commercial activity of individual parishes, as a rule, is not comparable with the scale of entrepreneurship of large monasteries and diocesan departments.

Economy of the monastery

It is quite difficult to study the economic life of the monastery for at least two reasons. Firstly, monastery abbots, as a rule, talk about economic topics much less willingly than parish priests or even representatives of the diocesan administration. Secondly, compared to other church structures, monasteries stand out for their relatively low share of cash in real turnover. Nevertheless, the monastic economy differs so significantly from the parish economy that we considered it necessary to devote a special section to its description.

First of all, it should be noted that of the two main sources of parish income, the monastery only has the candle trade. According to church rules, funeral services, baptisms, and weddings, i.e., cannot be held in the monastery. precisely those requirements that constitute the main source of income for almost any temple. Nevertheless, the turnover of a large monastery is at least as large as the budget of a city church. How does the monastery manage to compensate for the loss of income from services? This occurs due to significant cost savings, on the one hand, and attracting additional sources of income, on the other.

However, a fundamental remark must be made here. As in the case of the parish, the description of the monastery as a subject of economic activity requires internal differentiation. There is a huge difference between the financial situation of a large monastery, usually located in a city or close to it, and a monastery located in a rural area with no more than 10-20 inhabitants. The largest monasteries opened in the early 1990s are in the most favorable economic position today. and having one or more farmsteads.

The courtyard - a kind of “branch” of the monastery - most often represents agricultural land cultivated by the monastery inhabitants. The metochion provides the monastery with food supplies and, thus, allows the monastery to save on the purchase of food. In a rural monastery, the role of a farmstead can be played by a plot of land adjacent to the monastery.

In addition to agricultural production, the monastery can also engage in other activities that allow it to reduce costs. Thus, on the territory of the Ivanovo St. Vvedensky Convent there is a sewing workshop that provides the nuns and monastery clergy with vestments. Let us add that, according to the existing tradition, in most monasteries no one, including the monastery clergy and the abbot, receives a salary, which also allows the monastery to significantly save money. It should also be taken into account that most of the construction, repair, and restoration work carried out by the monastery is carried out by the inhabitants themselves, who, thus, are a fairly serious resource of free labor.

Donations from individuals or commercial organizations, often provided in the form of goods or services, play a significant role in the monastery budget. Almost every monastery today carries out repair and construction work, so the main part of the donations is building materials. Transfers of budget funds to monasteries are also common, but in terms of their volume, such payments are usually not comparable with the help of private benefactors.

The choice of objects of budget subsidies is determined both by the real state of affairs and by the personal relationships of high-ranking representatives of government structures with the abbot of a particular monastery. A clear illustration of the last thesis can be the history of payments from the reserve fund of the head of Ivanovo in 1999. Twice during the year, on August 11 and September 22, money was transferred from this fund to the Nikolo-Shartomsky Monastery, located in the village of Vvedenye, Shuisky district, i.e. . far beyond the boundaries of the regional center (respectively, 3 thousand rubles ($120) “for filming a film” and 12 thousand rubles ($485) “for the needs of the monastery”). This fact is easily explained if we take into account the friendly relations between the head of the city of Ivanovo, V. Troeglazov, and the rector of the Nikolo-Shartomsky Monastery, Archimandrite Nikon (Fomin).

Large monasteries may also have individual additional sources of income. Thus, most of the budget of the Ivanovo St. Vvedensky Monastery comes from the sale of books (mainly editions of sermons and conversations) of its rector, Archimandrite Ambrose (Yurasov), a popular preacher and confessor of the Radonezh society. The circulation of some of these publications reaches 300 thousand copies, and the “book” income of the monastery significantly exceeds the “candle” income.

It is almost impossible to establish the exact budget of the monastery. Financial reports of monasteries, as a rule, have even less relation to reality than similar documents of parishes. This is due, firstly, to the already noted circumstance that a significant part of the donations is provided to the monastery in the form of goods or services. Secondly, in a number of dioceses large monasteries are “enclaves” leading an independent existence. It is very difficult to control their income, and such attempts are made extremely rarely.

The monetary turnover of a large monastery is comparable to the turnover of a cathedral. It is known, for example, that the income of the Yaroslavl Tolga Convent of the Holy Vvedensky - one of the largest in Russia - in 1998, according to official data, was about 400 thousand rubles. (just over 40 thousand dollars). However, we repeat once again that the real income of most monasteries undoubtedly significantly exceeds the figures indicated in the financial reports.

Economy of the diocese

1. Internal sources of financing

When we talk about the economy of the diocese, we mean first of all the budget of the diocesan administration. It is formed from deductions from the income of churches and monasteries of the diocese, income from the diocesan warehouse from the trade in candles and utensils, as well as profits from the commercial activities of the diocese. In addition, almost any diocese receives direct or indirect financial support from government agencies, local governments, commercial organizations and private donors. The relative and absolute value of each of the main sources of diocesan income directly depends on the specifics of the diocese and the administrative abilities of its leadership. Will the ruling bishop, vicar or secretary of the diocesan administration be able to streamline the payments of parishes to the diocesan budget? Will they be able to convince or force the rectors of churches and monasteries to purchase goods necessary for holding church services (primarily candles) from the diocesan warehouse? What percentage will the diocese receive from the sale of this product? How successful will the diocese's commercial projects be? Will the leadership of the diocese be able to find a common language with representatives of government agencies and the business world? The size of the diocesan administration’s budget depends on the answers to these and similar questions.

Mandatory regular contributions by churches and monasteries of certain sums of money to the diocesan budget would have to represent the main source of income for any diocese. However, today in the vast majority of dioceses the situation in this area is very far from ideal. This problem is quite acute, and church authorities at various levels are showing a certain concern about this. Here is what Archbishop Ambrose of Ivanovo and Kineshma said about this at one of the last diocesan meetings:

Of course, it is very difficult to find funds. And today an accountant will speak, speaking about the need to receive contributions. Contributions must be made, because they are needed not only for the maintenance of the Diocesan Administration itself, but the Patriarchate also requires us to send a certain amount of money to the Patriarchate. And it is impossible to disobey in this regard. This is the blessing of His Holiness and it must be fulfilled. Many parishes fall behind in contributions. Of course, I understand that renovations are underway everywhere, but while doing one thing, we should not forget the other. We know that the Cathedral is under renovation, and a lot of money is spent on this, but, nevertheless, the Cathedral still finds the opportunity to transfer some amounts of money to the diocese. Also, great thanks to Father Alexy - the second Cathedral. I know that Fr. Alexia has a lot of problems. The marvelous bell tower requires a lot of attention and wonderful buildings that I want to preserve, but despite this, dear Father Alexy still understands that contributions to the diocesan administration are necessary. And there are never any problems with cathedrals. However, in some churches it is felt that there is money, but it is hidden, and none of it goes to the Diocesan Administration. We must live as one family, because it is not me or the Secretary who needs this, but the Church and, of course, in order to fulfill obedience to the Patriarchate, the blessing of His Holiness."

The above quote requires some comments. The parishes of the Ivanovo diocese must annually transfer 12% of their monetary turnover to the diocesan administration. Diocesan tax benefits are officially provided only to churches that have been opened for less than one year. However, about 30% of the churches of the diocese do not pay the diocesan tax at all, and the rest do not pay in full. We had occasion to talk with church rectors who not only did not pay diocesan dues, but also did not know what percentage of the parish’s cash turnover they should deduct to the diocese. The monasteries located on its territory more or less clearly fulfill their obligations to the diocese, although they also try to avoid direct cash payments, preferring “in-kind” supplies (most often the responsibilities of the monasteries include food provision for theological seminaries, colleges, Orthodox schools, etc. ). Cathedrals, with which, according to the archbishop, “there are never problems,” contribute about half of the established amount to the diocesan administration. Thus, diocesan contributions to the Ivanovo Transfiguration Cathedral in 1998 amounted to about 7.5% of the temple’s monetary turnover (85 thousand rubles, or 8.7 thousand dollars). The fact that even this level of payments evokes special gratitude from the bishop and deserves special mention in his speech clearly indicates the state of payment discipline in the diocese.

The contributions received by the Ivanovo diocesan administration, according to the order of Archbishop Ambrose, should be distributed as follows: "20% - contributions to the Patriarchate, 65% - the maintenance of the diocesan administration, 12% - the maintenance of the diocesan Theological School, 3% - the maintenance of the diocesan Orthodox school." In reality, however, there is only enough money in the diocesan budget to maintain the administration itself (pay for utilities, pay salaries to employees) and to replenish working capital for the purchase of candles and utensils for the diocesan warehouse. The theological school, which will be discussed below, exists due to sponsorship, and the Ivanovo diocese, like the Kostroma diocese, has not been paying contributions to the Patriarchate for several years, so the above words of Archbishop Ambrose about the impossibility of disobeying in this matter The patriarch seems to be a bit of an exaggeration.

In addition to the general twelve percent diocesan tax in the Ivanovo diocese, there are a number of additional targeted contributions, for example, for publishing activities or for an Orthodox school (the latter for churches in the regional center). These payments are made by parishes as irregularly as the payment of the main diocesan tax. In part, apparently, this is explained by the general underdevelopment of the administrative vertical in the diocese. For example, the institution of deans, who are directly responsible for the timely transfer of parish dues, practically does not work.

As we have already said, the leadership of the Ivanovo diocese from time to time demonstrates some concern about the problem of non-payment of parishes, but does not make any real attempts to solve it. Circular letters from Archbishop Ambrose devoted to this issue almost verbatim repeat similar calls from Patriarch Alexy II of Moscow and All Rus' addressed to diocesan administrations. However, neither at the level of the diocese nor at the level of the Patriarchate are any administrative or disciplinary measures applied to defaulters. Moreover, the Patriarch regularly imposes favorable resolutions on the annual reports of the Ivanovo diocese. All this allows us to consider both episcopal circulars and patriarchal calls as a kind of ritual gestures that do not have any practical content.

Wealthier dioceses can afford to be even more relaxed about this issue. In the Kostroma and Yaroslavl dioceses there is no single percentage rate of diocesan tax. By decision of the diocesan council, an order signed by the ruling bishop is sent to the parish to transfer to the diocese a certain amount, determined on the basis of the financial report submitted by the parish. At the same time, in the Yaroslavl diocese, the level of diocesan tax collection is practically no different from that of Ivanovo. Every year the diocese manages to receive 60–70% of the planned amount. In the Kostroma diocese, only churches in regional and district centers actually pay the diocesan contribution. The rector of one of the rural churches of the Kostroma diocese told us how several years ago he brought the required amount to the diocesan administration, but the accounting staff, having found out the volume of the parish budget, did not take the money, inviting the priest to spend it on the needs of his church. The total amount of parish contributions received in 1999 by the Kostroma diocesan administration amounted to 30 thousand 400 rubles. ($1,230), which approximately corresponds to the average budget of a rural church.

In a situation of systematic non-payments by parishes, the activities of the diocesan warehouse acquire special significance for the formation of the diocese budget. The profit of the diocese from the goods sold is small compared to the similar profit of churches and monasteries, but, given the volume of sales, it can be stated that it is, nevertheless, expressed in quite significant amounts.

The utensils for the Ivanovo diocesan warehouse are purchased mainly from Sofrino, although, for example, some icons are purchased from private manufacturers. They prefer to buy candles for storage not from Sofrino, but from private enterprises in Moscow. The wholesale price of a standard two-kilogram pack of Sofrinsky-made candles is 35 rubles. ($1.3 at the exchange rate as of January 1, 2000). Representatives of the Ivanovo diocese buy candles for 33 rubles. per pack ($1.2). These candles are sold from the diocesan warehouse for 40 rubles, and thus the markup here is slightly more than 21%. In addition, it must be taken into account that a certain number of candles are donated to the diocese by various donors, i.e. arrives at the diocesan warehouse free of charge.

The Kostroma diocese mainly buys cheaper candles made in Yaroslavl for 25 rubles. per pack (less than $1 at the exchange rate as of January 1, 2000). Utensils for the warehouse are purchased at Sofrino. The markup on utensils and books in the diocesan warehouse is 10%, and candles, previously sold at the same markup, have recently been sold to parishes at the purchase price. Newly opened rural churches, according to the testimony of the secretary of the diocesan administration Oleg Ovchinnikov, can receive everything necessary for the celebration of the liturgy (the Gospel, Eucharistic vessels, tabernacle, etc.) from the diocese for free.

The Yaroslavl diocesan administration, as far as we know, prefers to purchase candles within the diocese. The markup at the diocesan warehouse here is slightly higher than in neighboring dioceses (unfortunately, we were unable to obtain more accurate information on this issue). This prompts the rectors of some churches to establish direct contacts with candle manufacturers, bypassing the diocese.

Thus, the share of candles purchased by the dioceses of Central Russia from Sofrino workshops is extremely small. Preference, as a rule, is given to cheaper candles (preferably locally produced, which also saves on transportation costs). Some dioceses specially purchase Sofrino candles once a year in order to thus demonstrate their loyalty to the Patriarchate. It should be noted that within the dioceses themselves there are some kind of ideological oppositionists, sometimes quite high-ranking ones, who condemn such procurement policies and consider them unacceptable. Supporters of this point of view consider it unacceptable to encourage semi-legal candle production, because this undermines the economic base of Sofrino, and consequently the Moscow Patriarchate. But in practice, economic considerations usually take precedence over ideological ones.

The third source of income for the diocesan administration is commercial activity. It is simply impossible to try to talk about some average indicators in this regard, without taking into account the specifics of a particular diocese. In some dioceses, various types of business projects are the main source of income, while in others there is virtually no centralized entrepreneurial activity. The current status of the Church in society allows it to quite freely seek government support in the form of budget subsidies, tax and other benefits, long-term loans, etc. Therefore, even in those regions where the diocese itself does not conduct commercial activities, parachurch entrepreneurs often seek to solve their own problems with the help of diocesan structures.

An example is the Ivanovo businessman Nikolai Gridnev, the former leader of the brotherhood of St. Nicholas, created several years ago at the Holy Dormition Church (now the Holy Dormition Monastery) for missionary activities. In 1995, the rector of the Holy Dormition Church, secretary of the Ivanovo diocesan administration, Archimandrite Zosima (Shevchuk), sent a letter to the head of the regional administration requesting a loan for Gridnev to carry out engineering and repair work in the monastery. The governor ordered to provide Gridnev with city budget obligations in the amount of 200 million rubles. (about 48.2 thousand dollars). “After the audit established that the allocated amounts were spent by the entrepreneur for his own needs, and the prosecutor’s office took up the matter, a visit from one of the leaders of the diocese followed to the head of the Administration, and the matter was hushed up.” After the scandal, the brotherhood was dissolved, but in October 1998, Archbishop Ambrose asked the city duma to transfer one of the Ivanovo buildings to the Mary Magdalene Charity Foundation. After it became clear that the head of the Foundation was the same Gridnev, the Duma refused the archbishop’s request.

The Kostroma diocese conducts much more serious commercial activity. Of course, the project for the production and sale of “Holy Spring” mineral water, carried out by the Kostroma diocese together with foreign partners, can be considered one of the most famous pages in the modern history of the church economy. From 1994 to 1999, the diocese's profit from participation in this project amounted to about $1.5 million.

"Holy Spring" is the most famous and most profitable, but not the only commercial project of the Kostroma diocese. On May 5, 1993, even before the start of the diocesan enterprise for the production of mineral water, the Kostroma diocese was one of the founders of the limited liability partnership (LLP) "Stratilat". Its second founder, Mikhail Chernikov, became the general director of Stratilat. The LLP was engaged in repair and construction work and the production of building materials, using woodworking machines donated to the diocese by German partners. Currently, Stragilat has actually ceased its activities, and its functions have been transferred to the existing carpentry workshop at the diocese.

On November 23, 1998, a limited liability company (LLC) "Manufact" was created, the founder of which was also the Kostroma diocese. It was assumed that Manufact would produce containers for the Holy Source, but at the beginning of 2000 the company had not yet actually started production activities.

2. External sources of financing

When describing the sources of diocesan income, we must not forget about the various assistance provided to the Church by state authorities and local governments. Thus, in Ivanovo, by order of the mayor dated September 14, 1998, each parish is assigned a curator from among the responsible employees of the city administration for the “effective and prompt solution of economic issues”, the city education department acts as a co-founder of the Orthodox school, land plots and city buildings are transferred to the diocese free of charge long-term or perpetual lease, etc. Let us add to this that the Ivanovo, Kostroma, and Yaroslavl dioceses, which enjoy federal tax benefits along with other religious structures, have been exempt from paying local taxes for the past several years.

In addition to indirect subsidies, local authorities provide direct financial support to dioceses. Thus, in 1999, in Ivanovo, several thousand rubles were allocated from the city budget for diocesan publishing programs (in particular, the city duma financed the publication of Alexei Fedotov’s book “The Archpastor” - a biography of Archbishop Ambrose), and from the regional budget - 100 thousand rubles. (about 4 thousand dollars) for the construction of a new diocesan administration building. “With the financial and organizational support of the city administration,” churches are being built and restored. It must be remembered that we are talking about one of the poorest Russian regions, in which the desire of state authorities and local governments to provide material assistance to the Church is significantly limited by the capabilities of local budgets. In relatively prosperous regions, this assistance can be expressed in larger amounts. For example, in Yaroslavl in 1996, a special line in the regional budget provided for the allocation of 500 million rubles. ($99.1 thousand) for “expenses for the transfer of religious property to religious associations” (purchase of building materials, tools and equipment for restoration work, purchase of items necessary for worship, installation of a security alarm, as well as compensation payments to the former owners of the premises transferred to the Church ) . In the same year, 640 million rubles were allocated from the regional budget. ($126.7 thousand) for the restoration of historical and cultural monuments belonging to the Church. In addition, during 1996, the government of the Yaroslavl region transferred certain amounts of money to individual churches and monasteries of the diocese. The Pereslavl Nikitsky Monastery was allocated 40 million rubles. (about 8 thousand dollars), Spaso-Gennadiev Monastery of the Lyubimsky district - 20 million rubles. (4 thousand dollars), Pokrovsky Convent of the Nekouzsky district - 15 million rubles. (3 thousand dollars), to the Pereslavl St. Nicholas Convent - 10 million, assistance can be expressed in larger amounts. For example, in Yaroslavl in 1996, a special line in the regional budget provided for the allocation of 500 million rubles. ($99.1 thousand) for “expenses for the transfer of religious property to religious associations” (purchase of building materials, tools and equipment for restoration work, purchase of items necessary for worship, installation of a security alarm, as well as compensation payments to the former owners of the premises transferred to the Church ). In the same year, 640 million rubles were allocated from the regional budget. ($126.7 thousand) for the restoration of historical and cultural monuments belonging to the Church. In addition, during 1996, the government of the Yaroslavl region transferred certain amounts of money to individual churches and monasteries of the diocese. The Pereslavl Nikitsky Monastery was allocated 40 million rubles. (about 8 thousand dollars), Spaso-Gennadiev Monastery of the Lyubimsky district - 20 million rubles. (4 thousand dollars), Pokrovsky Convent of the Nekouzsky district - 15 million rubles. (3 thousand dollars), to the Pereslavl St. Nicholas Convent - 10 million, assistance can be expressed in larger amounts. For example, in Yaroslavl in 1996, a special line in the regional budget provided for the allocation of 500 million rubles. ($99.1 thousand) for “expenses for the transfer of religious property to religious associations” (purchase of building materials, tools and equipment for restoration work, purchase of items necessary for worship, installation of a security alarm, as well as compensation payments to the former owners of the premises transferred to the Church ). In the same year, 640 million rubles were allocated from the regional budget. ($126.7 thousand) for the restoration of historical and cultural monuments belonging to the Church. In addition, during 1996, the government of the Yaroslavl region transferred certain amounts of money to individual churches and monasteries of the diocese. The Pereslavl Nikitsky Monastery was allocated 40 million rubles. (about 8 thousand dollars), Spaso-Gennadiev Monastery of the Lyubimsky district - 20 million rubles. (4 thousand dollars), Pokrovsky Convent of the Nekouzsky district - 15 million rubles. (3 thousand dollars), Pereslavl Nikolsky Convent - 10 million rubles. (2 thousand dollars), Trinity Church with. Verkhne-Nikulskoye, Nekouzsky district - 35 million rubles. (about 7 thousand dollars), Resurrection Church with. Vyatskoye - 10 million rubles. (2 thousand dollars), Smolensk Church of the Danilovsky district - 5 million rubles. ($1 thousand). 80 million rubles were allocated separately. (15.8 thousand dollars) for the repair of the religious school. Already in 1999, a chapel in the name of the icon of the Mother of God “Unexpected Joy” was opened in Yaroslavl, built with funds allocated by the city administration. In addition, the Yaroslavl mayor's office subsidizes the publication of the diocesan newspaper.

The Church often provides reciprocal services to benefactors. Thus, Archbishop Alexander of Kostroma and Galich and the head of Kostroma self-government Boris Korobov back in November 1995 signed an “Agreement on Cooperation for the Revival of the Spiritual Culture of the City of Kostroma”, according to which the city administration pledged to provide financial assistance to the Church, as well as to assist in the construction and restoration of temples The administration regularly fulfills its obligations under the agreement. In September 1998, the Fund for the Revival of the Assumption Cathedral was created in Kostroma, the founders of which were the city administration, OJSC Kostroma Telephone Network and the Kostroma Diocese. Earlier, the head of the Kostroma self-government initiated the construction of a cemetery church in the name of the icon of the Mother of God “Joy of All Who Sorrow.” In turn, the leadership of the diocese actively supported Korobov in the mayoral elections, which took place a month after the signing of the cooperation agreement.

The administrative talent of the diocesan leadership is manifested not only in the ability to create a successfully operating commercial enterprise, but also in the ability to maintain such an enterprise under the control of the diocese. There are often cases when an entrepreneurial structure created by a diocese after some time becomes virtually independent of its creators. Thus, the “School of the Yaroslavl Icon”, established by the Yaroslavl diocese, does not deduct a penny from its profits to the Church, while continuing to occupy a building belonging to the diocese.

On August 24, 1997, a “Joint Commission to consider issues related to the spiritual and cultural revival of the ancient Kostroma region, the preservation and use of monuments of Orthodox church culture” was created in Kostroma. The co-chairs of the commission were Archbishop Alexander and the head of the regional administration, Viktor Shershunov. According to the conclusion of the Russian Thought correspondent, the commission was created to “justify budgetary injections into diocesan needs.” The commission decided to invest funds from the regional budget in the construction of the diocesan international center, in organizing the celebration of the 250th anniversary of the Kostroma Theological Seminary, in the creation of Orthodox scout camps, etc. However, as far as we know, the planned expenditures were never made, primarily due to the active resistance of a number of deputies of the regional Duma.

Let us note that both high-ranking clergy and ordinary representatives of the Orthodox community in public speeches systematically point out the need to increase the volume of assistance provided by government structures to church institutions. Thus, Archbishop Ambrose of Ivanovo and Kineshma, opening the diocesan congress on November 9, 1999, stated: “The Holy Church cannot exist normally without the support of the state.” Somewhat earlier, the director of the Ivanovo Orthodox school, Alexander Ogloblin, criticized the existing Russian legislation: “Unfortunately, the legislative framework in our country is such that legal formalities sometimes limit the desires of local authorities to help the Orthodox Church.” At a meeting of representatives of the clergy with the mayor of Yaroslavl, Viktor Volonchunas, the vice-rector of the local religious school, Archpriest Mikhail Peregudov, “pointed out that believers make up the majority of the residents, it is not a sin to spend more money on the needs of the Church from the city budget.” Some representatives of government structures share the same point of view. For example, the mayor of Ivanovo, in his article published in the local diocesan newspaper, wrote: “Currently, the Church in Russia is separated from the state, the legislative framework for interaction between the Church and local governments ... is poorly developed, the financial capabilities of the city leadership are extremely limited - all this makes implementation difficult sincere desire to take the most active part in the revival of Orthodoxy... Do I dare to ask forgiveness for the fact that not all petitions of the Ivanovo Diocese have been satisfied?” . Let us add that many clergy consider it desirable and even necessary to return, at least partially, to the model of church-state relations that developed in pre-revolutionary Russia. This refers to state funding of church structures, budgetary remuneration of clergy, exemption of personal income of clergy and clergy and their real estate from taxation, etc.

Significant assistance in the implementation of diocesan projects is often also provided by commercial structures and private donors. In May 1999, Archbishop Alexander of Kostroma and Galich addressed Kostroma residents with an appeal to help the charitable programs of the diocese. According to Archbishop Alexander, diocesan charitable projects “are carried out with donations and funds transferred by the Rehabilitation and Mercy Foundation.” Later, the Rehabilitation and Mercy Foundation was abolished, and in its place arose the diocesan department for church charity and social service, accumulating donations from citizens and businesses.

The diocese, like the monastery, receives a certain part of the donations in the form of goods or services. Several illustrative examples illustrating this thesis were given by Archbishop Alexander in one of his interviews: “The village of Ostrovskoye is very meager, 5.5 thousand people live in it. The forest workers allocated 200 cubic meters of timber for free, the carpenters did not take a penny. So they built it peacefully. wooden, for 200 people, temple. Another example. In Kostroma, in the Davydovsky microdistrict, we are building a church. How? The director of the plant came and helped with bricks. A private company gave 200 bags of cement. The director of one enterprise provided a crane, the cost of which was 1 million rubles a day, and he will be busy at a construction site for two months. The businessman - the owner of all gas stations in the city - gave him gasoline."

Opened in 1999, the Ivanovo Theological School, without receiving money from the diocesan budget, was able to begin its activities thanks to the sponsorship of such enterprises as Slavneft-Ivanovonefteprodukt, House-Building Company, Ivanovofurniture, Ivanovoglasnab. In turn, the diocese almost openly supported the president of the oil and gas company Slavneft Vasily Duma and the general director of the House Construction Company OJSC Vasily Bobylev in the parliamentary elections in December 1999 (both entrepreneurs ran for the State Duma in the Ivanovo single-mandate constituency). The November and December issues of the Ivanovo Diocesan Bulletin for 1999 actually represent election leaflets for Bobylev and the Duma, respectively, and the president of Slavneft, who, according to Archbishop Ambrose, provides the greatest assistance to the diocese, was, in addition, invited to the presidium of the diocesan congress , which took place in early November. It is characteristic that at the same time, some clergy of the Ivanovo diocese publicly expressed support for those candidates who contributed to the implementation of their own projects. Thus, the rector of the Nikolo-Shartomsky monastery, Archimandrite Nikon (Fomin), participated in the campaign campaign of the candidate from the Fatherland - All Russia bloc, Moscow businessman Pavel Pozhigailo, who helped the construction of the Church of Sorrows, which was carried out by this monastery.

Conclusion

All of the above allows us to draw some conclusions. First of all, it should be noted that any discussions about the economic situation of the Russian Orthodox Church remain completely pointless if it is not specified exactly what level of the church structure we are talking about. It is not possible to unambiguously define the economic situation of the modern Church as “prosperous” or “unfavorable”. Income in the Church today is distributed very unevenly: there are colossal differences between the standard of living of the rector of the cathedral or the secretary of the diocesan administration, on the one hand, and lower-ranking clergy, on the other.

In addition, it can be stated that the well-being of the diocese does not depend directly on the economic situation of the region. Much more important are the administrative and business abilities of the diocesan leadership - the ruling bishop, vicar, secretary of the diocesan administration. The most typical example in this regard is the relatively wealthy Kostroma diocese, while the Kostroma region can hardly be classified as a prosperous region.

An analysis of the relationship between the Church and power structures allows us to assert that the Russian Orthodox Church, as an economic entity, enjoys most favored nation treatment in Central Russia today. However, paradoxically, serious restrictions on the economic development of the Church are imposed by intrasystem factors, primarily psychological. The economic ideas of a significant part of the clergy, especially the older generation, remain very archaic. Commercial activity seems to many leaders at the diocesan level to be incompatible with the traditional understanding of the role and place of the Church in society. As a result, despite the fact that almost the majority of rectors of churches and monasteries conduct economic activities in one form or another, only a few dioceses are centrally engaged in business.

The economic initiative of individual clergy, including fairly high-ranking ones, often causes opposition from their immediate superiors.

Another serious problem facing the Russian Orthodox Church today is the relative weakness of the internal church administrative vertical. In the economic field, this is manifested primarily in the inability of the Patriarchate (diocese) to ensure the timely receipt of obligatory diocesan (parish) payments. As a result, today the Church is not so much a single economic structure as a collection of relatively sovereign economic entities (this primarily applies to monasteries). Needless to say, any attempts to strengthen governance within the diocese encounter active resistance from the abbots of churches and monasteries and are fraught with serious conflicts with unpredictable outcomes.

However, all this does not contradict the main conclusion that can be drawn based on the presented material. It is obvious that the economic activity of the Russian Orthodox Church is constantly growing. The traditional idea of ​​the Church primarily as an ideological system is certainly correct, but it does not negate the possibility of other approaches. Today, the Russian Orthodox Church of the Moscow Patriarchate is a multi-level, branched and difficult to describe (including due to internal closedness) economic structure that requires further study."

Notes

One of the most striking examples of this kind is the story of the transfer of the former bishop of Pereslavl-Zalessky, vicar of the Yaroslavl diocese Anatoly (Aksenov) to the Magadan see. The abbot of the Pereslavl Nikitsky Monastery, Archimandrite Anatoly, was appointed Yaroslavl vicar at the end of 1997. In a short time, Bishop Anatoly managed to find sponsors who agreed to invest money in the Nikitsky Monastery and in the Yaroslavl Theological School, of which he had by that time become the rector. However, when, when compiling the diocesan report for 1998, it became clear that the budgets of the Nikitsky monastery and theological school significantly exceeded the budget of the diocesan administration, Archbishop of Yaroslavl and Rostov Micah, whose tense relationship with the vicar was known before, sent to the Synod a request to transfer Bishop Anatoly to another diocese and the appointment of a new vicar in his place. - Alexandra Sokolova