After reading this article you will learn how to write a conclusion.

You have written and you need to write a conclusion. Read on to find out how to do this...

The first thing to note is that general rule The optimal length of the conclusion is 2-3 pages.

You should start with this phrase: The goal and objectives set in the work have been fulfilled. In particular(further we write the goal and objectives that were defined in the introduction). ( For example: The purpose and objectives set in course work, are completed. The concept and features of civil legal relations are studied, the elements of civil legal relations are considered, the features of the classification of civil legal relations are studied, property and personal, relative and absolute, proprietary and obligatory legal relations are revealed. Brief conclusions).

So, we can conclude that...

The conducted research allows us to conclude...

So, to summarize, we can state the following: ....

In conclusion, we note that...

To summarize, we can say...

Summing up the analysis, it should be noted...

From all that has been said, it follows that...

Thus, we can conclude...

Therefore, we come to the conclusion...

...the work allows us to conclude that...

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- Deductive Reasoning- this is the ability to come to a conclusion from the general to the specific. In deductive reasoning, if you follow a logical sequence, the argument will be correct, as will the conclusion, if all the points were also true. For example, if “all men are mortal” is the main premise, then “Socrates is a man” is an additional premise, then the true conclusion would be: “Socrates is mortal,” which must be true if previous points were truthful. The deductive method is compared with the inductive one.

- Inductive Reasoning- this is the ability to come to a conclusion from the particular to the general, and is most often used in deriving theories. In the inductive method, particular facts do not necessarily entail a general conclusion. For example, if you put your hand into a bag of stones of an unknown color and all the stones you take out white, you can assume that all the stones in the bag are white. This may or may not be true. Your theory will be disproved if the next stone is not white. The more facts you collect, the larger the size of the stones, the closer to the truth the conclusions will be, which can be called guess. Your conclusion that the stones in the bag are white will be truer if you take out a thousand stones rather than ten. Collecting such data is statistical inference or probability.

- Abductive reasoning- this is the ability to come to a conclusion or give an argument, choosing the best explanation, for example in a medical diagnosis, which also applies to the inductive method, since conclusions in an abductive argument are not derived from unnoticed facts. Abduction differs from other forms of inference in attempting to select the advantage of one hypothesis over another, attempting to pick up an alternative false explanation and choosing the one with a higher probability. For example: “This patient exhibits (certain symptoms), they may be due to various causes, but (the presumptive diagnosis) is preferred over others because it is more likely...” The concept of abduction was introduced into modern logic by the philosopher Charles Sanders Peirce Peirce says “I imagine abduction, when I express in a sentence everything that I see... not a single step forward can be made by simple observation, unless abduction is used.” The abductive method is also used to explanation of the conclusion or consequences. “The grass is wet, which means it must have been raining.” Detectives, as well as diagnostics, are often associated with this ability to draw conclusions.

- Analogical reasoning- this is the ability to compare, directly or indirectly drawing an analogy. This is a form of logical inference that draws conclusions from similarities in one aspect based on their similarities between issues in other aspects. The concept of analogy is attributed to Samuel Johnson: “Dictionaries are like watches. Even the worst are better than none, and even the best cannot be expected to be absolutely accurate.”

In the reporting year, there was an increase in the volume of product sales by 19,776 thousand rubles. or 5.2%, as well as an increase in the total cost of production by 20,544 thousand rubles. or 5.5%. However, the rate of increase in cost exceeds the rate of increase in sales volume by 0.3%, therefore, an increase in cost leads to a decrease in the amount of profit.

In the reporting year, there was a decrease in profit from product sales by 768 thousand rubles. or 7.4% compared to the base.

Also in the reporting year, there was a decrease in the number of employees at the enterprise by 20 people. A decrease in the number of employees at an enterprise is accompanied by an increase in output. Output per worker increased by 86 thousand rubles. or 110%. At the same time, output per worker increased by 112 thousand rubles. or 111%. This indicates that the efficiency of using labor resources at the enterprise has increased.

Cost indicator per 1 rub. sales volumes in the reporting year increased by 1 kop. This indicator characterizes the efficiency of the enterprise, because shows the amount of costs contained in 1 rub. revenue. Therefore, an increase in this indicator by 1 kopeck. will lead to a decrease in profit in each ruble of revenue by 1 kopeck.

Profitability reflects the final results of the enterprise. The level of overall profitability in the reporting year decreased by 0.4%. This indicates that the enterprise is at the level of self-sufficiency.

To analyze the effectiveness of using OPF, the dynamics of such indicators as: capital productivity, capital intensity, capital profitability, capital-labor ratio were analyzed.

Return on assets shows how many rubles of revenue the enterprise received from each ruble invested in the production of the OPF. In the reporting year, financial income increased by 0.92 rubles. This indicates a slight increase in the efficiency of using OPF.

Capital intensity shows how much OPF was spent to get 1 ruble. revenue. There were no changes in the reporting period.

Capital return characterizes the amount of profit that an enterprise receives from 1 ruble. OPF. In the reporting year it decreased by 12.5%. This indicates a decrease in the efficiency of using OPF.

The capital-labor ratio characterizes what part of the general fund in value terms is accounted for by 1 employee. In the reporting period, the PV increased by 2.2 thousand rubles. per person. FV is greater than FO, therefore, the enterprise has unused equipment, which means there are reserves for improving the use of OPF.

For characteristics of use working capital The following indicators were analyzed at the enterprise: turnover ratio, load factor, duration of turnover of working capital.

The turnover ratio is used mainly to determine the amount of asset turnover over a certain period of time. An increase in this indicator in the reporting period compared to the base period by 3.64 revolutions indicates an increase in the rate of turnover of fixed assets.

In the reporting period, the duration of 1 revolution decreased by 17.3 days. This indicates that the OS is used effectively in the enterprise. At effective use The OS turnover ratio should increase over time, and the duration of the OS turnover should decrease.

In the reporting year, compared to the base year, more equipment was received by 5,261 thousand rubles. and by 8294 thousand rubles. active part of the OPF. At the same time, there was no decrease in the share of the active part. And more equipment was retired in the base year than in the reporting year by 13,591 thousand rubles. and 339 thousand rubles. active part. And in the reporting year, less equipment was retired than the growth rate.

This situation is typical for enterprises expanding their activities.

At this enterprise, the structure of the OPF can be considered progressive, because the share of the active part is >50% and continues to increase in dynamics. In the reporting year, there was a slight increase in this indicator. From 0.62% in the base year, it reached 0.87% in the reporting year. Increasing this indicator in dynamics is one of the progressive directions of technical development of the enterprise.

Consequently, the enterprise has unused equipment, which means there are reserves for improving the use of OPF.

The actual availability of technological equipment in the reporting year corresponds to the planned requirement.

In the reporting period, there was an increase in potential EF by 3.2 thousand rubles / person. or 5%. And PV of machinery and equipment (actual) for 19.0 thousand rubles/person. or 48%.

The degree of equipment used is optimal, since the share of equipment accepted for operation and the utilization rate of available equipment are equal to 1. Consequently, all equipment available at the enterprise is involved in the technological process.

In the reporting year, the financial tax increased by 1 rub. This means that the enterprise’s revenue received from each ruble invested in the production of OPF increased by 92 kopecks.

This indicates an increase in the efficiency of using OPF.

The intangible assets of an enterprise include objects of intellectual property, and in particular this is the exclusive right of the copyright holder to computer programs and databases. They make up 100% of the total volume.

There were no changes in intangible assets during the reporting year.

This type of intangible asset does not bring additional income. Therefore, it is impossible to evaluate the effectiveness of using intangible assets.

Actual receipt inventory in the base year and the reporting year corresponds to the planned need for them, since deviation from this equality may cause excessive accumulation of inventory in warehouses, which will ultimately lead to a slowdown in the turnover of working capital. The decrease in the receipt of inventory was caused by the disposal of some stores during the period of reconstruction and cosmetic repairs after the fire.

Inventory consumption increased in the reporting year. Bread began to be used 1% more; confectionery by 1.%; milk and dairy products by 13.0%; egg by 3%; flour by 20.3%; tea by 9.0%; vegetable oil by 14.0% This increase in inventory consumption is due to a change in plan.

In general, the amount of material costs has increased. But the calculated data show the following.

In the reporting year, there was an increase in the amount of material costs per 1 ruble. volume of production. This is evidenced by the fact that in the base year costs were 5 kopecks, and in the reporting year they increased by 1 kopeck. and amounted to 6 kopecks.

The volume of production per each rub. material resources invested in production also decreased in the reporting year. From 18.6 rub. up to 16.5 rubles, i.e. by 2.1 kop.

MOv ME^ - this is an indicator of inefficient use of material resources.

The actual number of employees corresponds to the planned demand. In the category “core personnel” there is a shortage of 20 people, while in the categories “support personnel” and “administrative and managerial personnel” it remains unchanged. There was also a deviation in the “core personnel” category in the base year.

Therefore, we can conclude that the company does not need labor resources because this is due to the disposal of a certain number of stores.

The largest share in the total number working at the enterprise is the main personnel - 83.7%. The share of administrative and management personnel is 14.0%, the share of support staff is 2.3%

Since the largest share falls on the main personnel, the management structure can be considered effective

The average number of personnel in the reporting year decreased by 20 people. compared to the baseline. This was mainly due to an increase in the turnover ratio for personnel departures by 0.3%. The permanent staff has decreased by 20 people. and therefore the staff retention rate decreased by 0.1% in the reporting year.

This indicates a deterioration in the efficiency of use of labor resources.

In the reporting year, the number of main workers at the enterprise remained unchanged. At the same time, output per worker increased by 112 thousand rubles. or 111%. And the volume of product sales increased by 19,776 thousand rubles, which amounted to 105.2%.

This indicates that the efficiency of using labor resources at the enterprise has increased. And the result was an increase in labor productivity. And this, in turn, is accompanied by an increase in sales volume.

In the reporting year, labor costs increased by 6,526 thousand rubles. or 114%. Costs for core personnel increased by 5,128 thousand rubles. or 113%. For administrative and management increased by 1199 thousand rubles. or 120%. And for support staff for 199 thousand rubles. or 119%.

It can be concluded that the increase in costs was mainly due to increased costs for administrative, management and support personnel.

The largest share in the payroll is paid to the wages of key workers: 84.4% in the base year and 83.6% in the reporting year. In second place are the costs of paying administrative and managerial personnel: 13.4% in the base year and 14.1% in the reporting year. Support personnel are allocated 2.2% in the base year and 2.3% in the reporting year.

In the reporting year, there was a decrease in the share of labor costs for support personnel by 0.1% and administrative and managerial personnel by 0.7%, and a decrease in the share of labor costs for key personnel by 0.8%.

The constant part is 99.4% in the base year and 99.97% in the reporting year. At the same time, in the reporting year there was an increase in the share of the permanent part by 15.1% and an increase in the permanent part itself by 6776.3 thousand rubles.

Premiums and other payments in the base year amounted to 0.6%, and in the reporting year 0.03%, i.e. there was a decrease in the share by 94.1%.

The size of the payroll in the reporting year increased by 114.4%, i.e. by 6526 thousand rubles. Consequently, the size of the average wages 1 working. Namely, 22.2 thousand rubles. or 122.2%. The average output of 1 worker increased by 110.2%, which is 89 thousand rubles per person.

We can conclude that the growth rate of labor productivity is faster than the growth rate of average wages. This helps to reduce production costs and, as a result, increase profits.

When recalculating the volume of sales of products of the reporting year at prices of the base year, you can see a decrease in volume by 23,206 rubles. or by 6.1%.

This suggests that if there had been no increase in prices in the reporting year, the revenue would have been 23,206 rubles. less.

The largest share is retail 95.8%, and the smallest small wholesale 0.3%. There were no changes in the reporting year.

The company has minor seasonal fluctuations in the volume of sales of services.

Both in the base year and in the volume of sales of services fluctuates at almost the same level.

A coefficient of variation equal to 0.01 in the base year shows that the enterprise’s workload varies within acceptable levels by month, because does not far exceed the value of 0.50. In the reporting year, the coefficient of variation remained unchanged.

Such a low value of the coefficient of variation indicates that seasonality has absolutely no effect significant influence on the activities of the enterprise.

Material costs and labor costs are the two main elements that make up the cost of production.

Material costs account for 46.9% of cost in the base year and 45.3% in the reporting year. At the same time, in the reporting year there was a decrease in the share of material costs in the cost of production by 1%.

Labor costs amount to 12.2% in the base year and 13.3% in the reporting year. Their share in production costs increased by 1.1%.

The smallest percentage in the cost falls on the amount of accrued depreciation: 0.6% in the base year and 0.7% in the reporting year.

In general, the cost of production for the year increased by 720,544 thousand rubles. This increase occurred due to an increase in material costs.

Cost indicators per 1 rub. sales in the reporting year increased by 1 kopeck, including by 1 kopeck. by reducing total costs

It can be concluded that the increase in costs occurred mainly due to changes in product prices.

Profit from sales of products decreased by 768 thousand rubles. and amounted to 9659 thousand rubles. The balance of other income and expenses is negative, i.e. represents a loss, which in the reporting year decreased by 3,865 thousand rubles. and amounted to 4527 thousand rubles. Taxable profit decreased by RUB 2,873 thousand. and amounted to 3027 thousand rubles.

The loss as a result of the influence of the physical volume of sales decreased by 729.9 thousand rubles. The change in loss as a result of changes in prices for services amounted to +42982 thousand rubles. And as a result of changes in cost, the loss decreased by 46,511 thousand rubles. In general, the loss increased by 768 thousand rubles, but the enterprise remained self-sustaining.

Profitability decreases compared to the base period economic activity, return on sales, assets and capital, which indicates a decrease in the efficiency of the enterprise.

Decrease in profit by 768 thousand rubles. in the reporting year led to a decrease in economic profitability by 0.2%. Due to an increase in cost by 20,544 thousand rubles. led to a decrease in economic profitability by 0.1%.

The profitability level decreased by 0.3%. This indicates that the enterprise has not moved from the level of self-sufficiency to the level of self-financing.

Non-current assets increased by 10,338 thousand rubles. and amounted to 43,732 thousand rubles; current assets for 16461 thousand rubles. and amounted to 53952 thousand rubles; capital and reserves for 1001 thousand rubles. and amounted to 4674 thousand rubles; a significant increase is observed in section IV “Long-term liabilities” by 49,091 thousand rubles, which amounted to 50,012 thousand rubles; There is also a decrease in short-term liabilities by 23,293 thousand rubles.

Based on this form, it is possible to assess the optimality of the balance structure according to formal criteria.

When assessing the balance structure according to formal criteria, this balance structure cannot be considered optimal, since none of the inequalities of the criteria are satisfied.

The structure of assets at this enterprise is presented in the following percentage terms: intangible assets - 0.04% in the base year and 0.02% in the reporting year (decrease in share by 0.02%); fixed assets - 18.4% in the base year and 20.3% in the reporting year (increase in share by 1.9%); other current assets - 28.7% in the base year and 24.4% in the reporting year (decrease in share by 4.3%); inventories of material resources - 0.9% in the base year and 0.7% in the reporting year (decrease in share by 0.2%); work in progress - 0.1% in the base year and 0.04% in the reporting year (decrease in share by 0.06%); finished products and goods for resale - 28.1% in the base year and 26.7% in the reporting year (decrease in share by 1.4); accounts receivable - 16.0% in the base year and 14.5% in the reporting year (decrease in share by 1.5%); cash - 5.2% in the base year and 7.6% in the reporting year (increase in share by 2.4%); other current assets - 2.6% in the base year and 5.7% in the reporting year (increase in share by 3.1%)

The data shows that the most significant item in the composition of non-current assets is “fixed assets” - 18.4% in the base year and 20.3% in the reporting year and others fixed assets- 28.7% in the base year and 24.4% in the reporting year. And as part of current assets - finished products and goods for resale - 28.1% in the base year and 26.7% in the reporting year, accounts receivable - 16.0% in the base year and 14.5% in the reporting year.

An increase in the turnover ratio in the reporting period compared to the base period by 3.64 turns indicates an increase in the rate of turnover of fixed assets. And the decrease in the duration of 1 revolution by 17.3 days in the reporting period indicates that the operating systems are used effectively at the enterprise. There was a decrease in the load factor in the reporting period by 0.05 rubles. An increase in turnover and a decrease in load factor indicate an overexpenditure of working capital.

The structure of liabilities at this enterprise is presented in the following percentage terms: 0.8% and 1.1% - invested capital (share increase by 0.3%); 4.4% and 3.7% - retained earnings (decrease in share by 0.7%); 0.7% and 51.2% - long-term loans and borrowings (share increase by 50.5%); 0.6% and 0.01% - other long-term liabilities (decrease in share by 0.59%); 32.9% and 0.01% - short-term loans and borrowings (decrease in share by 32.89%); 28.3% and 23.6% - accounts payable to suppliers and contractors (decrease in share by 3.7%); 4.4% and 3.4% - accounts payable to the personnel of the enterprise (decrease in share by 1.0%); 0.4% and 0.5% - accounts payable to the budget (share increase by 0.1%); 27.5% and 16.5% - other accounts payable (decrease in share by 11.0).

Based on the results of the ratio of groups of assets and liabilities, the following conclusion can be drawn: at the beginning of the year 3 inequalities do not coincide and at the end of the year 1 inequality does not coincide, and since if at least one of the inequalities does not coincide, then the enterprise is either limited in its ability to cover debt obligations assets, or does not have this opportunity. Based on this, the liquidity of Mosprodtorg OJSC can be characterized as insufficient.

Based on the results of the solvency of the enterprise in the short term, we can conclude that the absolute liquidity ratio at the beginning of the year was 0.1 and at the end 0.2. In the reporting year, an enterprise can cover its accounts payable by 20% with cash.

The quick liquidity ratio at the beginning of the year was 0.2%, and at the end of the year 0.4%, which is below the standard value. Consequently, the company may not pay current obligations not only for cash, but also for expected receipts for services rendered.

The current liquidity ratio at the beginning of the year was 0.6%, and at the end 1.3%. Therefore, this coefficient does not correspond to the standard value

The results of the analysis show that the company is not able to cover its short-term obligations current assets, therefore, it is insolvent.

Based on the results of the analysis of the solvency of the enterprise in the long term, it can be seen that the autonomy coefficient is equal to 0.05% at the beginning of the year and 0.05% at the end, which is much lower than the standard value, therefore, the share of equity capital is insufficient in the total value of the enterprise’s property.

The financial stability ratio reaches the standard 0.6 at the end of the year. This was due to an increase in long-term liabilities. The share of funding sources that an enterprise can use in its activities for a long time, is 60%.

The coefficient of dependence on long-term liabilities is 0.2% at the beginning and 0.9% at the end of the year. The value of this coefficient exceeds the standard value, which means that the enterprise depends on long-term obligations.

The financing ratio at the beginning of the year is 0.05% at the beginning and end of the year, which means that the financing ratio is less than 1, which indicates a significant financial risk.

The long-term structure ratio is 9.1 at the beginning of the year and 9.4 at the end. The value of this coefficient also does not correspond to the standard value. This means that the non-current assets of the enterprise are formed at the expense of long-term capital. Based on the results obtained, we can conclude that the company is insolvent in the long term.

Good afternoon, dear reader.

In this article, using examples, we will look at how to write conclusions to chapters, sections and paragraphs of an economist’s thesis.

Are conclusions needed for paragraphs and chapters (sections) of the WRC and to what extent?

Each chapter (also called section) in the final qualifying work must end with a conclusion

Every paragraph in every chapter should end with a conclusion.

Consequently, at the end of the last paragraph of each chapter there will be 2 conclusions - about this paragraph itself and about the chapter as a whole.

The volume of output per paragraph is usually 1-2 paragraphs or a third of a page.

If the paragraph contains tables, it is advisable to use conclusions from tables ().

The volume of output for the chapter is also 1-2 paragraphs or a third of a page.

If each output starts on a new line, less text will be required. In addition, you can number them - it will look better.

Output template for paragraphs of the thesis

What to write in the paragraph output:

This paragraph of the work required studying [paragraph title]. During the study, the following conclusions were made [a few of your thoughts].

On the one hand, the following picture is observed [several of your thoughts], and on the other hand, we can note that [several of your thoughts].

Output template for chapters (sections) of the WRC

What to write in the conclusion of the chapter of the final qualifying work:

This chapter covered [chapter title]. This study allowed us to draw a number of conclusions.

[We take a couple of main thoughts from the conclusion of the first paragraph of the chapter and, changing it a little, write it here]

[We take a couple of main thoughts from the conclusion of the second paragraph of the chapter and, changing it a little, write it here]

[We take a couple of main thoughts from the conclusion of the third paragraph of the chapter and, changing it a little, write it here]

Thus, we can conclude that [chapter title] is a complex multifaceted concept, which is characterized on the one hand by [the main idea from the previous paragraph], and on the other hand by [the second main idea from the previous paragraph].

What is the difference between the conclusions on the theoretical, analytical and design parts of the research project?

Chapters thesis differ in nature. Therefore, the conclusions about them are also different.

What do the conclusions from the theoretical review (first part) of the WRC look like?

1. Conclusions on the theoretical chapter () are theoretical in nature. You can point out a couple of points of view of scientists and write that there are contradictions.

They usually say that you need to write “your opinion.” But during the defense it may turn out that one of the commission members really doesn’t like your “own opinion”. Therefore you can write like this:

“There is inconsistency between different points of view, which requires a cautious approach to further research and taking into account the characteristics of the [object] and [subject of research] in this work.”

Object and subject - take from the introduction ().

What do the conclusions from the analysis (second part) of the WRC look like?

2. Conclusions on the analytical chapter () - contain conclusions from the analysis.

You can scroll through the second chapter and write one short sentence for each table or calculation. And conclude the conclusion to the second chapter with a general conclusion about how everything is changing.

You might write that the organization (or the thing you're researching) has a number of challenges that need to be addressed or reduced in the next chapter.

What do the conclusions on the project (third part) of the WRC look like?

3. Conclusions on the project chapter () - contain information about how you propose to solve the organization’s problems or reduce their negative impact ().

Here you write that during the research certain problems were identified, you propose measures, describe how to implement them, evaluate economic parameters, implementation algorithm, as well as indicators of the effectiveness of implementing measures.

Materials for final qualification (diploma, bachelor's, master's), coursework and practice reports in economics, financial management and analysis:

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