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Now we will consider the second component of profit – expenses. As it was already noted earlier, the main item of expenditure characterizing work of shipping company is cost of works, services. The state and effective use of business assets which act as the consumed means forming cost of works, services here has also great influence on the size of this indicator. Extent of use of the fixed business assets finds the reflection in cost of works, services, in the size of depreciation charges, costs of modernization, repair and maintenance.

Thus, reduction of goods turnover caused reduction of the income by 7,4 million US dollars (212,1-204, and reduction of an average freight rate caused reduction of the income by 27,6 million US dollars (204,7-177.

ache, enterprise, investment), an economic return and so on. They characterize final results of work because their size shows a ratio with cash or the used resources more fully.

or to put the production in stocks of other enterprises. At this enterprise the investment only in stocks and other securities of other enterprises is observed. Such investment can be considered expedient if there is an increase in turnover of current assets.

Let's consider also influence of change of cost of the fixed business assets and cost of the remains of current assets at a profitability size. Influence of each element of funds on R can be expressed through a formula:

The coefficient of average daily operational speed increased on bulk fleet by 4,2%, on the combined fleet for 3,2%, and on the dry-cargo decreased by 6,2% that is connected with loss of road performance in connection with big

Thus, means needed to be put into circulation on acquisition of vessels and increase in fleet; but not short-term financial investments. Investment of capital in fleet would lead to increase in efficiency of the main production, and investments into short-term financial investments led to deterioration of indicators of work of shipping company.

Core of work of any enterprise is receiving profit. The profit in reproduction process acts as criterion of its efficiency and economic incentive of growth of this efficiency, as a financial resource of expanded reproduction, and also a source of nation-wide fund of financial resources.

One part of revolving funds of sea transport is in production stocks and is stored in warehouses, providing uninterrupted operation of process of production. Another is in direct production, i.e. is used on vessels.

On sea transport fuel, materials, a work in progress, replaceable details and spare parts, emergency and insurance stocks, the invaluable and fast-wearing-out subjects belongs to revolving funds. In revolving funds of sea transport there are no the raw materials making considerable part of revolving funds in other branches of production of goods. It is connected with features of production and production created on transport which has no material form.

Current assets find the reflection in cost of transportations in expenses on fuel and lubricants, on spare parts, the invaluable and fast-wearing-out subjects, etc. Therefore effective use of business assets conducts, finally, to decrease in cost of works, services. That is why an important analysis stage of profit is research of prime cost and the factors influencing it.

Thus, current assets – the second-large part of means which the enterprise for implementation of economic and financial activity has. However, considering distinction in terms of turnover of the fixed and current assets, for improvement of results of work of the enterprise has not less importance high efficiency of use of current assets. Therefore it is necessary to make in due time and in details the analysis effectively

Therefore it is necessary to carry out the constant analysis of profitability of fleet that in due time it was possible to make decisions on unprofitable fleet as it directly influences profit. Due to write-off of low-profitable vessels the capacity of the company, undoubtedly, will raise and will be reduced average age of vessels.