How to arrange a production internship sample. How to write a practice report yourself. Study practice report

While studying at a university or college, students are required to undergo an internship in order to consolidate their knowledge and gain practical work skills. During the period of study, students undergo educational, industrial and pre-graduation internships. After completing each internship, you must provide a report to the department, which includes a diary and a description from the place of practice.

We invite you to take a closer look at each type of practice.

Educational practice (introduction, practice to obtain primary professional skills at a university)— student’s first practice. The purpose of educational practice is to consolidate general theoretical knowledge and general ideas about the chosen specialty. As a rule, students educational practice They are assigned to give lectures and watch the work of employees who are already working in the specialty you have chosen.

Industrial practice (technological, performing, professional, scientific - research, scientific - pedagogical practice). It takes place in 3-4 courses and is already aimed at consolidating, expanding, deepening and systematizing knowledge in the chosen specialty. The trainee gets acquainted with the work of all departments and services of the organization, takes direct part in the work of the enterprise, and studies materials on its activities for further use in future work.

And finally, pre-graduation practice, a report on which is submitted already in the final course. Often, the pre-diploma report is the second chapter of the diploma, therefore, based on the information received at the enterprise, the student will need to reveal the topic of the thesis. Progress report pre-graduate practice reveals the analysis of the enterprise.

Below we will visually consider the main parts of the student practice report.

• Front page drawn up according to the model from the methodological recommendations. Each educational institution has its own requirements for registration.

Sample title page

• Schedule(sometimes included in a diary) is compiled for the period of practice, in which planned enterprises and deadlines are prescribed.

An example of a calendar (individual) plan for a practice report

• Practice diary- similar to a calendar plan, drawn up in the form of a table, in which the student intern writes down the completed tasks of the internship program and the deadlines for completion.

An example of filling out a diary, a report on educational practice

• Characteristics for the student is compiled by the internship supervisor. The characteristics indicate the student’s personal data, leadership qualities, information about the level of training and acquired professional knowledge.

Example of characteristics for a student

• Contents (table of contents) of the report contains all the necessary points, according to the structure of the practice.

Example of the content of a report on a student's educational practice

• Introduction of the report contains:

— goals and objectives of practice;

— place of practice;

— questions that will be examined about the report;

— assessment of the current state of the enterprise, etc.

An example of introducing a report on educational practice

Conclusion written based on the material studied. Contains answers about completed tasks. Includes all findings obtained in the main part. It would be good to write personal recommendations for improving the activities of the enterprise.

List of used literature contains all the sources used in writing the work. Prepared in accordance with the requirements of the manual.

Applications include any data that can be referred to when writing a paper. This could be: financial statements, tables, questionnaires, tests, questionnaires, charts, federal laws, articles, own developments, drawings, etc. Everything that helped you when writing the report and was not included in the report itself.

Examples and samples of reports on production, pre-diploma and technological practice.

All reports can be downloaded.

1. Report on completing pre-diploma economic practice at JSC Moldtelecom, Comrat branch

I. General position and characteristics of the enterprise

II. Main technical and economic indicators of the enterprise and their analysis
III. Organization of the production process and accounting
3.1. Enterprise activity planning
3.2. Norms and standards used in developing plans, personnel structure
3.3. Financial department and organization of accounting at the enterprise.
3.4. Repair facilities
3.5. Transport industry
IV. Enterprise management
4.1. Enterprise management and staff availability
4.2. Communication process
4.3. Decision making process
4.4. Control in management
4.5. Computerization
V. Commercial service and marketing activities of the enterprise
VI. Personnel policy enterprises
Conclusions and suggestions
Literature
Applications

I. General position and characteristics of the enterprise.

The enterprise JSC Moldtelecom operates throughout the entire Republic of Moldova and has branches under its control located in all regional centers, with the exception of the regions of Transnistria.

Joint Stock Company "Moldtelecom" Comrat branch was registered as a JSC (with a 100% stake of the state) on January 5, 1999 on the basis of the Resolution of the Parliament of the Republic of Moldova No. 1288 of July 23, 1997 "On the reorganization of the State Enterprise "Moldtelecom" into JSC "Moldtelecom"" and Order of the Department of Privatization of the Republic of Moldova No. 1075/03 dated December 21, 1998 (Certificate series A No. 169061, date of issue 04/03/2002) and operates as a branch of Moldtelecom JSC.

From 03/31/93 to 01/05/99 this enterprise was state-owned, and until 1993 it was called the Moldtelecom branch Comrat telecommunications center.

JSC Moldtelecom branch Comrat is located in the mun. Comrat, on the street. Pobeda, 46 and operates in the Comrat region, having its own structural divisions in the district center and rural populated areas district.

Conclusions and suggestions

Having analyzed the economic and organizational activities JSC Moldtelecom branch Comrat, we can conclude that the company operates quite stably.

All plans are developed at the enterprise, there is always a development forecast for future periods, everything is done according to standards. One drawback is that the standards are already outdated.

JSC Moldtelecom provides the Comrat region with telecommunications and Internet services. But it remains very important question: How do consumers pay for services provided?

This entails an increase in tariffs that will cover the cost of unpaid services and disconnection of telephones due to large debts.

A very positive thing about Moldtelecom JSC Comrat branch is that they are making capital investments in production.

Using the example of JSC Moldtelecom fil. Comrat, you can be convinced that thanks to investments in the amount of 62,037.5 thousand lei, there was a sharp increase in the volume of products (services), as a result of which the cost of the services provided decreased, and there was a large increase in the profit of the enterprise. Labor productivity also increased due to the commissioning of a new, more modern, less energy-intensive, high-tech (digital) station.

I would like to draw your attention to the fact that due to the introduction of a new digital, high-tech, less labor-intensive telephone exchange, jobs were not freed up. The company creates a work front for these employees so that these specialists will work in their specialty in the future. There are both pros and cons to this. The downside is that this increases the wage fund, which increases the costs of the enterprise, correspondingly reducing their income. The advantage is that the company will need these specialists in the near future, and in order not to collect and search for them later, the company keeps them in reserve. This indicates the promising development of the enterprise.

Personnel selection at the enterprise is carried out in accordance with all regulations; there is no principle of “nepotism”. Very high potential from specialists. 80% of management staff specialists are specialists with higher education.

Download the report in text format Report on completing pre-diploma economic internship at Moldtelecom JSC

2. An example of industrial practice on the analysis of economic activities and audit of private enterprise “Chateau”

Introduction………………………………………………………………………………………...3

Characteristics of natural and economic conditions Private enterprise “Chateau”, its size, structure and specialization……………………………………………………….…4 4

1. Analysis economic activity enterprises

1.1. Analysis of the structure and specialization of the enterprise, its
production resources……………………………………………………...…..5 7

1.2. Analysis of economic activities in crop production…………..…12 8 9

1.3. Sales of agricultural products…………………….….17 9

1.4. Analysis of the formation and placement of capital…………………….…19

2. Audit of accounting (financial) statements of an enterprise 10

2.1. Organization of accounting at the enterprise………………….24

2.2. Organization of internal control and materials from previous
inspections at the enterprise……………………………………………………...…26 10

2.3. General audit of financial statements according to the form………………….28 10

2.4. Verification of financial statements by content…………………...29 11

2.5. Checking the consistency of financial reporting indicators......30 11

2.6. Individual task…………………………………………….31

Conclusion on the production report…………………………………….40 19 21

Conclusion on production practice…………………………………..42

Appendix 1. Questionnaire for studying the accounting system 22

Appendix 2. Sheet for assessing the inherent risk and risk of inconsistency of internal control 23

Appendix 3. Report on verification of financial statements in Form 24

Appendix 4. Summary sheet for checking the balance in the General Ledger 24

Appendix 5. Summary statement of verification of compliance of the General Ledger data with financial reporting data

Appendix 6. Certificate of verification of consistency of financial reporting indicators

Appendix 7-8. Independent auditor's report

Introduction

The object of the practical training was the private enterprise "Chateau". The land use of the enterprise is located in the village. Malaya Kakhovka, Kakhovsky district, Kherson region. Legal address – Novaya Kakhovka, Dneprovsky Ave., 97.

During the internship, the following tasks were identified:

§ Acquisition of practical skills in mastered theoretical disciplines;

§ Study of modern applied methods for organizing economic analysis of enterprises’ activities;

§ Identification of reserves for increasing the efficiency of the enterprise;

§ Analysis of the current economic situation of the enterprise and search for ways to improve it;

§ Studying the financial statements of the enterprise and establishing its completeness, reliability and compliance with regulatory documents;

§ Checking the financial statements of the enterprise in form and content, as well as establishing the relationship between indicators of different forms of financial statements;

§ Conducting a detailed audit on an individual basis.

The purpose of undergoing practical training is to conduct an analysis of the economic and financial activities of the enterprise, analyze economic activities in the main sectors of the economy, conduct an audit of financial statements and checks on individual topic, identifying shortcomings in the organization of accounting and internal control at the enterprise.

Conclusion from an example of a practice report

4th year student of the Faculty of Accounting and Finance Gavrilenko N.A. based on the results of industrial practice

During my internship, I acquired practical skills in the theoretical disciplines I studied - “Analysis of Economic Activity” and “Organization and Audit Methodology”, studied modern applied methods for organizing economic analysis of an enterprise’s activities, mastered the procedure for analyzing the current economic situation and methods for finding ways to improve the situation and identifying enterprise reserves. An audit of the enterprise’s financial statements in form and content was also carried out, checking the consistency of the indicators reflected in the enterprise’s reporting.

In addition, an audit was conducted on an individual topic - accounting for current biological assets of crop production, and developed methodological recommendations enterprise on this topic.

In general, as a result of my internship at the Chateau Private Enterprise, I gained invaluable experience that will be useful in my future professional activities.

Download an example of an industrial practice report - An example of an internship report on the analysis of business activities and audit of the private enterprise "Chateau"

3. An example of a report on practice at the State Veterinary Hospital

Introduction from the report

The first stage of industrial practice took place in the urban settlement. Kirovskoe, in the Kirov District State Hospital veterinary medicine, Kirovsky District Public Administration veterinary medicine, laboratory of veterinary and sanitary examination in the market of the city of Stary Krym, dairy shop of the peasant farm "SOVLUG", Dumpling shop of the private enterprise Krushelnitsky, Fish-smoking shop of the private enterprise Kasatkin, slaughter point of the DP "Ilyich-Agro-Crimea" Agroworkshop No. 66, artificial insemination point of the DP "Ilyich-Agro-Crimea" Agricultural workshop No. 66, Nizhnegorsk interdistrict state laboratory veterinary medicine from January 12 to March 13, 2009.

During the period of practice, I became familiar with the structure of veterinary medicine in the Kirov region of the Autonomous Republic of Crimea, the peculiarities of the work of veterinary medicine specialists, the specifics of conducting veterinary and sanitary examinations on the market, participated in the preparation of documents, the reception of sick animals, laboratory research, and also became familiar with the work of veterinary specialists in a dairy workshop Peasant farm "SOVLUG", Dumpling shop of private enterprise Krushelnitsky, Fish-smoking shop of private enterprise Kasatkin, slaughter point of DP "Ilyich-Agro-Crimea" Agroworkshop No. 66, artificial insemination point of DP "Ilyich-Agro-Crimea" Agroworkshop No. 66.

Download the entire practice report - An example of a practice report at the State Veterinary Medicine Hospital.

4. An example of a report on practical training in land management and geodesy

3. Conclusions (general impression of the practice, brief description of the most interesting points in the work, other impressions).

During the period from June 18 to July 20, 2007, during my practical training, I took part in 38 geodetic surveys necessary for further work on the preparation of technical documentation for land management in terms of drawing up documents certifying private property rights. In addition, she took part in a tacheometric survey of a territory with a total area of ​​10 hectares. A more complete list of work performed can be viewed in the attached production practice diary.

All data obtained during geodetic measurements were processed, cadastral plans and coordinate catalogs were submitted. Projects were created to divide the territory with a total area of ​​10 hectares into land plots.

5. Example of a report on technological practices in forestry

1.1. Introduction

Production practice at an enterprise is the missing part of complete knowledge that follows theoretical material completed during the study period. Thanks to this practice, knowledge and skills in organizing the work of an enterprise or their divisions in the forestry industry are consolidated.

I did my practical training at the Crimean mountain and forest research station. It is located in the southeastern part of the Autonomous Republic of Crimea on the territory of the city of Alushta.

Address: 98500 Crimea, Alushta lane. Factory 7.

The station is developing scientific foundations for proper forestry management in the mountain forests of Crimea. Conducts environmental monitoring under the European program and monitoring of diseases and pests in the forests of Crimea. The office of the Alushta forestry enterprise is located on the territory of the station. It was organized in 1932 and reorganized in 1960. The forestry enterprise itself is located on the territory of the Belogorsk, Simferopol and Sudak administrative districts. It includes Zaprudnenskoye, Alushtinskoye, Solnechnogorskoye and Privetninskoye forest districts. Total area The forestry area is 30,238 hectares.

The first forest inventory was carried out in 1890, and the last one in 2001. The forest inventory was carried out using the method of ground-based inventory with the widespread use of measurement inventory methods: measuring the sums of cross-sectional areas, cutting and measuring model trees, laying out trial plots. The length of taxation tracks per 1000 hectares was 96 km.

Crimean GLOS, depending on the characteristics of the growing conditions, the characteristics of the plantings and the degree of disturbance of the habitat, systematized tables were compiled for establishing EF and directions for forestry and forest reclamation measures were given, which were used in the design of all forestry activities.

General conclusions from the sample practice report

In general, in recent years, we can say that the plant’s species structure has improved and the area of ​​coniferous plantations has increased. Carrying out a fairly significant amount of sanitary felling and other forest protection measures contributed to the improvement of the sanitary condition of the plantations. The forestry enterprise paid great attention to fire safety issues, as evidenced by the lack of damage from fires. The negative side of forestry management would include the insufficient provision of forest protection means of communication and the insufficient effectiveness of measures to improve hayfields. The cuttings were carried out quite efficiently and efficiently, as evidenced by the absence of old dead wood, as well as a significant improvement in sanitary conditions.

An analysis of sources on environmental and recreational aspects shows their close relationship and the need to solve the problem of forests performing these two functions in full. A factor that influences the decline in the potential of forest ecological function is the increase in recreational use. The mountain forests of Crimea are particularly complex ecosystems, therefore vulnerable to anthropogenic impact, so I propose to find a balance between recreational requirements and opportunities natural area, that is, a combination of recreational activities with the environmental capabilities of a certain territory.

When assessing methods for cutting and transporting wood, one should take into account not only operational erosion (mechanical removal of soil by logs), but also the volume of soil removed by water erosion in recent years. Clear cutting leads to a violation of the water-regulating role of the forest, therefore, it is advisable to apply the principle of group-selective felling, but always in the presence of good natural regeneration and the destruction of the growth for the first two years after cutting. Sanitary felling improves the condition of the stand, but worsens the conditions for natural oak regeneration due to the development of second-tier species. Carrying them out slightly changes the water-regulating capacity (VE).

In low-value plantings, a complex of reconstruction works should be carried out, rather than individual measures, as this would make it possible to form plantings of the required composition and quality in the shortest possible time. It is also necessary to plant damaged specimens of undergrowth on the stump and constantly maintain the planting. In low-grade and low-density plantings growing on slopes up to 12°, one should not carry out continuous uprooting over large areas and create pure crops of Crimean pine, as this leads to an increase in forest fires and the cost of reconstruction.

Forests, which occupy the largest area overall among other land use groups and activities, play a large role in changing the surface of watersheds. Any type of economic activity within a specific catchment area will first of all directly affect the same catchment area.

The organization of watershed management should be based on a number of fundamental approaches. One of them is taking into account and observing natural boundaries - watersheds. When dividing forest areas into economic blocks, it is necessary to give preference to natural division along watersheds. It is advisable to classify forest areas within the drainage basin to one forestry enterprise, and, if possible, to the structural part - forestry, bypass (Levchuk O.I. 2003).

To increase forest productivity, it is necessary to protect soils from damage and destruction during wood skidding, as well as take measures to regenerate forests after thinning. The occurrence of brown soils on slopes requires the use of measures to combat water erosion. To increase fertility, organic and mineral fertilizers should be applied.

The adverse effect of fires affects the physical properties of the soil in combination with high recreational loads, since after the fire physical properties The surface layer of soil and ground cover deteriorate, which means that the recreational use of forest areas after fires should be strictly prohibited. Depending on the progress of natural regeneration in forests, it is necessary to carry out measures to promote this regeneration. Thus, it is necessary to create forest crops in burned areas of the forest in the first years after the fire.

Download the report in text format - Example of a report on technological practices in forestry

6. An example of a report on practice at an enterprise in economics at JLLC “Krymteplitsa”

8. Conclusions and suggestions

Based on the results of industrial economic internship as a student intern at the enterprise JLLC "Krymteplitsa" of the Simferopol region of the Autonomous Republic of Crimea, all the goals of the internship were achieved, the activities of the enterprise were studied, labor and professional practical skills of working as an economist were obtained, and an analysis was carried out economic indicators the entire enterprise and its individual branches.

JLLC "Krymteplitsa" is one of the largest producers of greenhouse vegetables in Crimea and Ukraine, it works efficiently, increases production and sales volumes and profitability levels.

All vegetable products sold by JLLC “Krymteplitsa” comply with Ukrainian GOSTs and standards, which is confirmed by Ukrainian certificates of quality conformity and certificates of recognition.

The quality of the products produced by the plant is under the constant vigilant control of the agrochemical laboratory, the only one among agricultural producers in Crimea that has passed accreditation and has the full right to issue certificates for products.

Productivity of grain and leguminous crops in 2009 amounted to 28.83 c/ha, which is 3.98 c/ha below the 2007 level. In percentage terms, the yield of this type of crop decreased by 12.1%. Sunflower yield decreased slightly by 0.12 c/ha and in 2009. is 11.35 c/ha. The yield of greenhouse vegetables has a steady upward trend throughout the analyzed period. Over the entire period, the increase in yield is 2.59 kg/m2, or 7.0% in 2009. is 39.74 kg/m2.

In JLLC "Krymteplitsa" of the Simferopol region, the efficiency of crop production is high throughout 2007-2009. tends to increase.

The enterprise operates a number of ancillary auxiliary production facilities: a machine shop and repair shops, a car garage, a tractor brigade, a sorting and sales workshop, and boiler houses.

The enterprise JLLC "Krymteplitsa" in addition to its main activity - production of agricultural products - provides motor transport services, both freight and passenger.

The company employs 492 people, staff turnover is minimal. All employees have high professional qualifications. The company employs 72 people with higher education, 87 people with secondary education special education. Agronomists underwent internships in Russia, Holland, Poland, and exchanged experience with agronomists from other leading greenhouse enterprises in Ukraine. Team leaders periodically improve their qualifications.

The company pays a lot of attention to sports.

On the initiative of the director of JLLC “Krymteplitsa” Alexander Modestovich Vasiliev, the football club “Krymteplitsa” was created in 1999. In 2003, a stadium with 2,700 seats was built, with all the infrastructure: two standard-sized fields, a tennis court, a hotel, a sauna, a gym, and an artificial turf field.

An analysis of the vegetable market shows that Krymteplitsa JLLC ranks first in Crimea and a leading place in Ukraine in terms of sales volumes of grown products.

There are more than 60 greenhouse plants operating in Ukraine. The main competitors in this industry for the analyzed enterprise are:

1) OJSC "Combine" Teplichny", 48.5 hectares, Kiev region;

2) CJSC “Zmievskaya Vegetable Factory”, 23 hectares and 24 hectares of film, Kharkov region;

3) Agricultural complex “Pushcha Voditsa”, 20 hectares, Kyiv region;

4) Greenhouse plant “Provesin”, 18 hectares, Lviv region;

5) Uman greenhouse plant, 28 hectares, Cherkasy region.

During my internship, I carried out work to study the activities of JLLC “Krymteplitsa” in all its areas. I took an active part in considering production problems and solving problems set by management, helped accounting employees in preparing accounting and tax reporting, and calculated financial plan indicators.

Based on the results of the industrial practice, I compiled a report that reflects the results of its completion at JLLC “Krymteplitsa”.

Download the entire report on practice at the enterprise in text format- Example of a report on economic practice

Sample practice report - 3.2 out of 5 based on 18 votes

What exactly needs to be reflected in the accounting practice report? Let us present some variants of such a conclusion.

1 version of the conclusion on accounting practice

As a result of the internship, I was familiarized with new accounting provisions arising from modern regulatory materials: regulations, instructions, methodological instructions on accounting and reporting. I studied the regulations on the accounting policy of the organization, which regulates the methodological and organizational principles of accounting and reporting at Obuv Rossii LLC. I became familiar with primary documents (accounting registers and reporting) and their processing.

When carrying out accounting at Obuv Rossii LLC, there is a high degree of participation of computer equipment; programs such as 1C: Enterprise, Consultant Plus, BukhSoft, Client-Bank, Taxpayer are used.

Completing an accounting practice at Obuv Rossii LLC strengthened and deepened my knowledge and practical skills in accounting in a trade organization.

Option 2 of the conclusion on accounting practice

During the internship in accounting, the following took place:

Study of the preparation and use of financial statements;

Formation of financial results based on the results of the enterprise’s economic activities;

An analysis of the financial condition of the enterprise was carried out;

The composition of profit, its structure, dynamics for the period under study were studied, and also factor analysis financial results of the enterprise, etc.

As a result of these activities, a diary of industrial practice was kept and a report was compiled on the practice of drawing up and using financial statements, which formulate the financial result based on the results of business activities.

3 version of the conclusion on practice in accounting

The effective functioning of an enterprise is impossible without appropriate organization of accounting. Accounting is a type of activity whose purpose is to organize information flows for use of information in management decisions and archival preservation.

Having studied the components of the subject of the study (the organization of accounting at the Facade LLC enterprise and the reflection of the obtained results of economic activity in the reporting), we can conclude that accounting is kept in accordance with the standards approved by the Ministry of Finance of the Russian Federation. The enterprise has an accounting policy consisting of two sections: for accounting and for tax accounting.

Accounting at the enterprise is carried out automatically, using the 1C Enterprise accounting system, which generates accounting registers for synthetic and analytical accounting. The formation of the final financial indicators of the Balance Sheet is carried out on the basis of the General Ledger data.

During the internship, material was collected to conduct a financial analysis of the enterprise’s economic activities. Based on the results of the analysis, the results were obtained that the enterprise is sufficiently liquid and solvent, however, in the reporting year there was a decrease in the efficiency of the enterprise.

In addition, material was collected and data on inventory accounting at the enterprise was systematized.

4 version of the conclusion on accounting practice

Based on the results of the practice, the following conclusions can be drawn:

Accounting in an organization is carried out on the basis of primary documents drawn up in the prescribed manner.

At OJSC "Company" M. Video”, according to the adopted accounting policy, an automated accounting form is used using 1C “Accounting”. Income accounting is carried out on the basis of PBU 9/99 “Income of the organization” (approved by Order of the Ministry of Finance of the Russian Federation No. 32n dated May 6, 1999).

Income, depending on their nature, conditions of receipt and areas of activity of the Company, is divided into:

Income from ordinary activities;

Other income.

Accounting for expenses is carried out on the basis of PBU 10/99 “Expenses of the organization” (approved by Order of the Ministry of Finance of the Russian Federation No. 33n dated May 6, 1999).

The Company's expenses are divided into:

Expenses for ordinary activities;

Other expenses.

Preparation of financial statements is the final stage of the entire accounting process at an enterprise.

Annual accounting (financial) statements consist of:

Balance sheet;

Statement of financial results;

And applications to them.

Particular attention in given to work paid to accounting for sales and financial results of the organization’s activities, as well as drawing up a report on the financial results of activities.

5th version of the conclusion on practice in accounting

During practical training at the company "Name" LLC, professional accountant skills were acquired.

During the internship, the constituent documents of the LLC, the Regulations on the accounting service of the enterprise, the accounting policies of the organization for the purposes of accounting and tax accounting for the current year, and job descriptions were studied.

The accounting service of an enterprise includes a chief accountant, accountants and a cashier.

The main tasks of the accounting service are maintaining records of financial and economic activities, monitoring the safety of property, and the correct expenditure of funds and material assets.

The accounting policy for the purposes of accounting and tax accounting of LLC “Name” was drawn up in one order.

The company uses the accrual method: income and expenses are recognized in the reporting period in which these expenses arise based on the terms of transactions and the principle of uniform and proportional formation of income and expenses.

The company applies common system taxation and pays the following taxes: value added tax, profit tax, property tax, insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory medical insurance funds of the Russian Federation. In addition, the organization, in accordance with the Tax Code of the Russian Federation, performs the functions of a tax agent for the payment of personal income tax. The organization's financial statements consist of: balance sheet; profit and loss statement; statement of changes in capital; cash flow statement.

Thus, the goals set before the start of the practice were achieved.

Based on the presented examples of conclusions on practice in accounting, you can easily draw up a conclusion for your report. If you have any difficulties, contact the Authors on our exchange.

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REPORT ON PRODUCTION PRACTICES AT THE ENTERPRISE

LLC "FIRM"

Introduction

In market conditions, the stability of the position of an economic entity in a competitive environment depends on its financial stability, which is achieved by increasing production efficiency based on the economical use of all types of resources in order to reduce costs. At the same time, economic analysis allows us to develop a specific strategy and tactics for the development of the organization, identifying existing reserves for increasing production and increasing profits.

The relevance of the financial and economic analysis of an enterprise is determined, first of all, by the need to ensure the survival of the enterprise in modern conditions. Management personnel need to be able to realistically assess the financial condition of both their enterprise and existing potential competitors.

In modern economic conditions, the activities of each economic entity are the subject of attention of a wide range of participants in market relations interested in the results of its functioning.

To ensure the survival of an enterprise in modern conditions, management personnel must, first of all, master the basics of economic analysis and be able to realistically assess the financial condition of both their enterprise and existing potential competitors.

Industrial practice is a form of training in organizations of various forms of ownership and organizational and legal forms.

Purpose of industrial practice:

– application and consolidation of theoretical knowledge acquired during the learning process in practice;

– acquiring practical work skills in the financial service of an enterprise;

– directing students to make independent decisions on financial problems of enterprise development in the conditions of the formation of a market-type economy.

The object and base of the study is the enterprise OJSC Sberbank.

Objectives of industrial practice:

1. Acquaintance with the enterprise Sberbank OJSC. Familiarity with the structural divisions of the enterprise, its main departments, services, determine the main areas of activity.

2. Contact with the financial services of the enterprise. Study of the main functions performed by various departments.

3. Elaboration and filling out settlement documents.

4. Familiarity with the company's cash book.

5. Study of the financial statements of the enterprise.

6. Analysis of the financial statements of the enterprise.

7. Conclusions about the financial and economic activities of the enterprise.

8. Generalization and processing of collected materials.

The relevance of the chosen topic is caused by the growing attention of the state to the problem of ensuring maximum efficiency in the functioning of the real sector of the economy, which is a priority link in the functioning of the national economy.

The information base for writing the work is methodological instructions, teaching aids, data from the financial statements of Sberbank OJSC: Form No. 1 “Balance Sheet”, Form No. 2 “Profit and Loss Statement”.

1. Brief description of the enterprise Sberbank OJSC

A limited liability company (hereinafter referred to as the company) is a business company established by one or several persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents; The participants of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of the contributions made by them

Commercial organizations (business partnerships and societies, production cooperatives, state and municipal unitary enterprises) - organizations pursuing profit as the main goal of their activities

The place of internship was the Limited Liability Company "Sberbank".

The main goal of the company, in accordance with the Charter of Sberbank OJSC, is to expand the market for goods and services, as well as to make a profit.

The company is engaged in the following activities:

– sale and assembly of computers and components;

– sale of office equipment;

– maintenance, modernization, delivery;

– sale, repair and maintenance of copying equipment.

Legal address: 450000, Ufa, st. Sorge, 9/6.

The Company independently concludes and monitors the execution of business and other contracts with all types of organizations, enterprises and institutions, as well as individuals.

The highest governing body of the company is the Meeting of Founders. It meets regularly once a year to approve the financial statements, director’s report, report of the company’s chief accountant, distribution of net profit, election of the executive body, decisions

strategic issues of the company's activities.

The operational activities of the company are managed by the sole executive body - the director.

Organizational structure the enterprise looks like this:

Fig. 1 Organizational structure of Sberbank OJSC

Sberbank OJSC sells only certified products (goods, works, services) in accordance with current legislation and is responsible for the sale of products (goods, works, services),

causing harm to consumers.

Let us characterize the organizational structure of the accounting department of Sberbank OJSC (see Fig. 2).

Fig.2. Organizational structure of accounting

The accounting structure is of a linear type, i.e. All accountants report directly to the chief accountant. The chief accountant is responsible for organizing accounting at the enterprise, developing accounting policies, maintaining records of fixed assets, taxes, and also preparing financial statements of the enterprise.

Payroll accountant – calculates wages to employees of the enterprise, accrues vacation pay and sick leave. In addition, he is responsible for correct and timely deductions to social insurance funds.

Accountant cashier - maintains accounts for recording funds in the current account and in the cash register. In addition, he performs the functions of the company's cashier, issues and receives cash at the cash register.

Production and costing group - deals with calculations

standards and calculation of product costs. Also this group takes into account deviations from the norms and identifies the causes of these deviations.

Accountant of the material table - carries out accounting of the production inventories of the enterprise and accounting for the release of finished products.

Accountant for accounting of settlements - maintains all accounts for accounting of settlements, except for tax and salary accounts. Such accounts include accounts with suppliers, customers, other debtors and creditors, etc.

This company uses the 1C - Accounting program.

The initial data for accounting are the transactions entered into the business transactions journal. Based on the entered transactions, the program automatically generates a balance.

1. Assessment of the property status of an enterprise

Analysis of the property status of an enterprise allows you to assess the value of property and trace its dynamics, determine the structure of assets and liabilities, the ratio of non-current and current assets, own and borrowed funds, identify the “problem points” of the enterprise, compare the dynamics of the balance sheet currency and the dynamics of sales volume and profit. An analytical balance was prepared for the analysis (see Appendix 2, Table 1), which includes a number of indicators of structure and dynamics.

2.1 Asset structure assessment

For the analyzed period from 01/01/08 to 01/01/09. The balance sheet currency in the asset structure increased by 5,477 thousand rubles (2.71%), which is a positive point, indicating an increase in the organization’s property and the growth of its business activity.

The growth of assets in the balance sheet structure by 24.25% was caused by an increase in non-current assets and a 75.75% increase in current assets. The share of non-current assets in the balance sheet currency decreased by 1.04% and amounts to a significant share of 62.49%.

Non-current assets increased by 1,328 thousand rubles in absolute terms (1.03% in relative terms compared to the previous period). Investments in permanent assets are a positive development for an enterprise, allowing it to increase production. The largest part of the funds is invested in non-current assets, which reduces the investment of own funds in current assets, which in turn leads to an increase in the financial dependence of the organization. The reduction in the share of this article is a positive thing.

The share in the balance sheet currency increased by 1.04% and reached a value of 37.51%; accordingly, the share of non-current assets is reduced. The growth rate of current assets exceeds the growth rate of non-current assets, which is characterized by a positive aspect.

Current assets increased by 4,149 thousand rubles in absolute terms (5.63% in relative terms compared to the previous period). The growth of current assets, together with the growth of sales revenue, is a positive thing, which indicates an increase in the organization’s business activity.

The enterprise's fixed assets increased by 1,128 thousand rubles (0.93%), which indicates an increase in the enterprise's production capacity, allowing it to increase production. The share in the asset is 58.94%, i.e. decreased by 1.04%, which is a positive development, which in turn indicates a decrease in the rate of investment in fixed assets. Excessive investments in non-current assets, without a simultaneous increase in working capital and sales revenue, can lead to irrational use of funds, i.e. to their freezing.

Construction in progress increased by 1,729 thousand rubles (26.51%), which indicates an increase in costs for this balance sheet item.

The share of construction in progress in the balance sheet currency increased by 0.75% and reached a value of 3.97%. Excessive growth without a corresponding increase in sales revenue and attraction of long-term borrowed funds is a negative aspect that diverts funds from economic turnover.

Long-term financial investments have not changed and amount to 496 thousand rubles, their specific gravity is 0.25%. The invariance of this article has a negative aspect, which indicates that the enterprise does not have free funds for additional long-term investments in the authorized capital of other organizations, in securities of other organizations, as well as loans provided to other organizations.

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AUTONOMOUS NON-PROFIT EDUCATIONAL ORGANIZATION OF HIGHER EDUCATION

CENTRAL UNION OF THE RUSSIAN FEDERATION

RUSSIAN UNIVERSITY OF COOPERATION

BASHKIR COOPERATIVE INSTITUTE (BRANCH)

DIARY

undergoing practical training

Student(s)_______________ course _____________________________________group

Direction 38.03.02 Management

Profile Human Resource Management

(last name, first name, patronymic)

Place of internship: _______________________________________

(name of organization)

____________________________________________________________________

Internship dates: November 14, 2016 – November 26, 2016

PRACTICE SCHEDULE

1. Student ________________________________ _____________

(signature)

2. Head of practice from the institute

3. Head of practice from the enterprise (organization)

__________________________ ______________________ ___________

(position) (full name) (signature)

STUDENT DAILY ENTRIES

Date	Contents of the work	Evaluations, comments from the practice manager

REVIEW

about internship

__________________________________________________________________

(last name, first name, patronymic of the student)

directions _____

(code, name of specialty)

Course ________________ groups__________________________________________

during pre-graduation practice from November 14, 2015 to November 26, 2016 on ____________________

(name of enterprise)

under the leadership of ________________________________________________

(last name, first name, patronymic of the manager)

student ________________________________________________________________ during the internship showed initiative and interest in work, showed a good level of theoretical preparation, the ability to qualitatively apply and use the knowledge acquired at the institute to solve practical problems assigned to him. She studied financial and economic activities and participated in management decision-making.

The degree of mastery of practical skills in the specialty is high.

He has proven himself to be a conscientious, competent and proactive worker, demonstrated professional competence in his duties, and strictly complied with the rules of internal labor regulations and discipline. Established good, smooth relationships within the team.

The internship program has been completed in full; the trainee’s work ________________________________ deserves a good grade.

Head of practice from the enterprise

________________________ _______________________

(full name) (signature)

CONCLUSION ABOUT THE STUDENT'S PRACTICE

In the process of completing pre-graduation practice, student Ivanov I.I. fully completed the internship program, became familiar with the constituent and regulatory documents regulating the work of the organization, studied the structure and activities of the economic, financial, personnel services of the organization, its statistical, accounting, personnel reporting, according to which an economic analysis of the organization’s activities was carried out, and research was carried out on the topic of the final qualifying work.

Student Ivanov I.I. carefully and responsibly carried out the instructions of the practice manager in the context of job responsibilities economist of various structural divisions organization, regularly reported on the results of the work performed.

In the process of completing pre-graduation practice, student Ivanov I.I. showed a desire to improve his qualifications, a polite and correct attitude towards people, the ability to find a common language with them, and rational use of his working time.

During the internship, student Ivanov I.I. fully demonstrated the knowledge, skills and abilities acquired by him in the process of studying in the direction of training 03.38.02 Management (qualification (degree) “Bachelor”), the ability to conduct scientific research, business qualities of a future competent specialist, readiness to perform key types of professional activities of an economist - calculation and economic, analytical and organizational and managerial.

Head of practice from the department,

Candidate of Economic Sciences, Associate Professor Baygildina A.U.

"___"________________2016

Practice credit ________________________________________