Information agency Credinform represents a ranking of the largest employers in Russia. Using the Information and Analytical system Globas, the experts of the Agency have selected TOP-10 of companies with the highest number of employees and the highest profit per employee, as well as found out in which company the labor resources are used most effectively.

• Revenue per employee helps to assess the level of labor productivity.
• Profit per employee allows to assess the effectiveness of human resource management.

Table 1. TOP-10 companies of Russia by the number of employees and figures per employee

№	Name	The number of employees, thousand employees	Revenue per employee, thousand RUB	Profit per employee, thousand RUB	Industry
1	Russian Railways	711,6	2534,2	134,7	Passenger transportation
2	RUSSIAN POST	277,2	214,7	0,8	Information and communication
3	MAGNIT	239,0	5843,3	75,3	Trade
4	ROSTELECOM	130,8	2357,0	-24,7	Information and communication
5	SURGUTNEFTEGAZ	101,1	15294,2	1212,2	Oil and gas
6	FEDERAL PASSENGER COMPANY	54,3	4061,7	155,4	Passenger transportation
7	LENTA	42,9	10176,3	263,3	Trade
8	AVTOVAZ	36,2	8007,3	-1,0	Car manufacturing
9	DIKSI YUG	34,3	8168,1	23,2	Trade
10	URALVAGONZAVOD	30,1	2718,7	104,8	Military industrial complex

Russian Railways lead by the number of employees. The company confirms the status of the systemically important enterprise in Russia, since over 711 thousand people are employed in its structure.

It is noteworthy that the ranking includes three food retailers: MAGNIT, LENTA and Дикси. The companies are the largest federal retail chains, which have 27 thousand stores and employ about 316 thousand people throughout Russia.

The highest revenue and profit per employee was recorded for the oil company SURGUTNEFTEGAZ. One employee brought the organization 15,2 million RUB of revenue and 1,2 million RUB of net profit. Surgutneftegaz is not only the largest employer in Russia, but also the most efficient company in term of the labor management.

The lowest revenue per employee was recorded for state postal network RUSSIAN POST (214,7 thousand RUB), and ROSTELECOM and AVTOVAZ have a loss per employee.

The ranking showed that the largest amount of revenue and net profit per employee is accounted for by food retail and oil and gas companies.

Information agency Credinform presents a ranking of the Russian builders of engineering constructions. Industry players (TOP-10) with the largest annual revenue were selected for the ranking, according to the data from the Statistical Register and the Federal Tax Service for the latest available accounting periods (2018 - 2019). Then the enterprises were ranked by the return on costs ratio (Table 1). The analysis was based on the data from the Information and Analytical system Globas.

Return on costs (%) is calculated as the relation of profit before taxation to the sum of costs for production and sale of products and reflects the amount of income from one spent ruble.

In order to get the most comprehensive and fair picture of the financial standing of an enterprise, it is necessary to pay attention to all combination of financial indicators and ratios.

Table 1. Revenue, net profit, return on costs ratio, solvency index Globas of the largest builders of engineering constructions in Russia (TOP-10)

Name, INN, region	Revenue, million RUB		Net profit (loss), million RUB		Return on costs, %		Solvency index Globas
	2018	2019	2018	2019	2018	2019
1	2	3	4	5	6	7	8
RENAISSANCE HEAVY INDUSTRIES LLC INN 7802772445 Moscow	37 661,9	42 884,2	4 732,3	2 078,5	17,70	11,33	245 Strong
AO VAD INN 7802059185 Vologda region	81 703,5	89 676,7	4 005,1	6 728,6	7,02	10,41	180 High
OOO OSK 1520 INN 7701753020 Moscow	29 002,8	43 257,3	2 194,7	2 662,3	10,74	8,55	185 High
CJSC STROYTRANSNEFTEGAZ INN 7714572888 St. Petersburg	186 530,4	164 178,8	6 755,2	5 359,5	5,47	5,64	236 Strong
AO DSK AVTOBAN INN 7725104641 Moscow	45 609,8	47 173,4	3 233,6	2 257,1	10,60	5,23	207 Strong
JSC MOSTOTREST INN 7701045732 Moscow	133 320,5	77 298,2	2 991,7	1 732,1	2,81	2,32	235 Strong
JSC STROYGAZMONTAZH INN 9729299794 Moscow	304 102,8	193 609,7	9 865,6	366,0	4,89	1,30	283 Medium
JSC CONCERN TITAN-2 INN 7827004484 Moscow	37 699,2	47 626,6	8,7	276,9	1,06	0,10	206 Strong
LLC GAZPROM INVEST INN 7810483334 St. Petersburg	67 854,4	48 407,9	-15,1	-1 380,8	0,56	-3,02	309 Adequate
JSC LENGAZSPETSSTROY INN 7806027191 St. Petersburg	53 152,5	35 632,7	32,6	-6 825,0	0,10	-18,76	290 Medium
Average value for TOP-10	97 663,8	78 974,6	3 380,4	1 325,5	6,10	2,31
Average industry value	170,3	166,6	1,8	-0,1	1,90	0,66

improvement compared to prior period, decline compared to prior period

Average value of return on costs ratio of TOP-10 is higher than the average industry value. Just one company has improved its values in 2019 comparing to the previous period.

Picture 1. Return on costs ratio and revenue of the largest builders of engineering constructions in Russia (TOP-10)

During 4 years, the average industry values of the return on costs ratio had a trend to decrease (Picture 2).

Picture 2. Change in the average values of the return on costs ratio of the largest builders of engineering constructions in Russia in 2016 - 2019