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Expenditure of non-profit enterprises
In accordance with the article 2 of the Federal law as of 12.01.1996 №7-FL, non-profit enterprises are not created to make profit. This fact gives no opportunity to use the profitability criterion as an essential for evaluation of activity of an enterprise.
The analysis of the total expenditure is another way, which allows evaluating the ranges of an enterprise’s activity and effectiveness of its work in comparison to profit.
Information agency Credinform represents a ranking of non-profit enterprises in Russia. The enterprises (TOP-10 and TOP-1000) with the largest total expenditure were selected for the ranking, according to the data from the Statistical Register and Federal Tax Service for the latest available accounting periods (2017 – 2019). Then they were compared to the net profit (loss) values (Table 1). The selection and analysis were based on the data from the Information and Analytical system Globas.
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 the combination of financial indicators and company’s ratios.
| Name, INN, region, type of activity | Total expenditure, million RUB | Net profit (loss), million RUB | Solvency index Globas | ||||
| 2017 | 2018 | 2019 | 2017 | 2018 | 2019 | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| The Roscongress Foundation INN 7706412930 Moscow, organisation of conventions and trade shows |
9 772,9 |  6 371,4 |
 11 829,6 |
573,0 | 352,7 |
661,4 |
196 High |
| SPSnabK SPSSPK EKOPTITSA INN 4813014007 Lipetsk region, manufacture and preserving of poultry meat |
5 656,8 | 7 041,4 |
8 076,3 |
23,8 | 124,5 |
-9,2 |
281 Medium |
| ANO KIT KI INN 7734266656 Moscow, research and experimental development on social sciences and humanities |
1 082,9 | 5 688,8 |
4 478,3 |
11,6 | 2,9 |
19,8 |
271 Medium |
| POLICLINIC OF OAO GAZPROM INN 7728159705 Moscow, general medical practice activities |
3 620,3 | 3 866,9 |
4 106,2 |
-270,3 | -331,4 |
-446,0 |
248 Strong |
| MOSCOW UNIVERSITY FOR INDUSTRY AND FINANCE SYNERGY INN 7729152149 Moscow, higher education |
2 727,9 | 3 481,3 |
4 039,1 |
41,2 | 33,3 |
43,2 |
248 Strong |
| MOSCOW SCHOOL OF MANAGEMENT SKOLKOVO INN 5032180980 Moscow region, higher education |
2 484,6 | 2 951,7 |
3 803,1 |
-15,4 | -129,2 |
-446,0 |
296 Medium |
| ANO SBERBANK UNIVERSITY INN 7736128605 Moscow, other professional education |
3 698,3 | 3 462,2 |
3 561,2 |
68,9 | 20,8 |
34,4 |
249 Strong |
| PO STUPINSKOE RAIPO INN 5045018663 Moscow region, retail sale in non-specialised stores with food, beverages or tobacco predominating |
3 772,2 | 3 577,8 |
3 363,8 |
-15,4 | 70,1 |
-43,1 |
304 Adequate |
| ChU NEFROSOVET INN 7730184402 Moscow, human health activities |
2 488,7 | 2 684,0 |
2 648,1 |
5,2 | -116,2 |
7,0 |
280 Medium |
| ChU CHUZ KB RZHD-MEDITSINA G. CHELYABINSK INN 7451207988 Chelyabinsk region, hospital activities |
1 803,2 | 2 037,8 |
2 519,7 |
39,0 | 93,5 |
27,7 |
218 Strong |
| Average value for TOP-10 | 3 710,8 | 4 116,3 |
4 842,5 |
61,6 | 12,1 |
17,5 |
|
improvement compared to prior period, decline compared to prior period
Seven enterprises increased their total expenditure in 2019 comparing to the prior period. Four enterprises showed losses in 2019.
Picture 1. Total expenditure and net profit (loss) of TOP-10 non-profit enterprisesDuring 6 years, the average industry values of the total expenditure had a trend to increase (Picture 2).
Picture 2. Change of average values of total expenditure of TOP-10 non-profit enterprises in 2014 – 2019