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The Analysis of a Wholesale Company's Economic Efficiency

Student: Shvechkova Anastasiia

Supervisor: Alexandra Koptelova

Faculty: St.Petersburg School of Economics and Management

Educational Programme: Management (Bachelor)

Year of Graduation: 2017

This bachelor's work is devoted to the analysis of the economic efficiency of wholesale companies operating within the Russian market. The urgency of this problem is due to the fact that in Russia the narrow focus of effectiveness evaluation is poorly developed. The object of this research is wholesale companies. The subject of research in this paper is the economic efficiency of companies. The purpose of this work is to analyze the features of assessing the efficiency of wholesale companies and develop recommendations for improving it. The information base of the research was theories, concepts and conclusions of domestic and foreign researchers on the topic of assessing economic efficiency, accounting and management accounting, as well as economic and econometric analyzes. The main source of accounting data is SBC - the System of Accounting and Warehousing, the data in which are systematically updated and verified. From it we needed: the balance sheet (form 1) and the financial results report. When analyzing the existing data, we used economic and statistical research methods. A sample of eighty wholesale companies of the Russian market was selected, for which data of financial statements for the year 2015 was collected. To process econometric data, the statistical package STATISTICA was used.

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