METHODS OF INCREASING ENTERPRISES’ REVENUE IN UKRAINE

Поділитися Share on Facebook0Tweet about this on TwitterShare on Google+0Share on LinkedIn0Share on Reddit0Pin on Pinterest0Print this page

METHODS OF INCREASING ENTERPRISES’ REVENUE IN UKRAINE

The essence of the profits of enterprises and the activity of enterprises in Ukraine in recent years are analysed in this article. The ways of increase of the enterprise’s revenue in the current context are suggested.

Key-words: revenue, enterprise, personnel, productivity, target-costing.

МЕТОДИ ПІДВИЩЕННЯ ПРИБУТКУ ПІДПРИЄМСТВ В УКРАЇНІ

У статті розглянуто сутність прибутку підприємств та проаналізовано діяльність підприємств в Україні протягом останніх років. Запропоновано способи збільшення прибутку підприємств в сучасних умовах.

Ключові слова: прибуток, підприємство, персонал, продуктивність, таргет-костінг.

МЕТОД ПОВЫШЕНИЕ ПРИБЫЛИ ПРЕДПРИЯТИЙ В УКРАИНЕ

В статье рассмотрена сущность прибыли предприятий и проанализирована деятельность предприятий в Украине в последние годы. Предложены методы увеличения прибыли предприятий в современных условиях.

Ключевые слова: прибыль, предприятие, персонал, производительность, таргет-костинг.

Problem statement. In the market economy, the main purpose of any business is profit. The profit is of the utmost importance, because it provides filling of incoming part of the state budget, and assists investment prospects of the business and economic activity, moreover, it provides stable financial condition and competitiveness of an enterprise. A vital and essential issue is ensuring stable growth of profit for Ukrainian enterprises.  Nowadays, many businesses and commercial establishments do not turn a profit, which means they are close to liquidation and bankruptcy. The growing number of unprofitable enterprises negatively influences the level of income of the Ukrainian state budget and leads to an increase in unemployment and deterioration of life quality.

Analysis of late investigations and publications. Among the scientists who paid their attention to questions of formation and usage of profit by Ukrainian enterprises were V. Babich, V. I. Blonska, Ye. M. Vynnychenko, A. V. Vysotska, O. I. Vuzhynska, V. M. Oparin, A. M.  Poddierohin, O. I. Poprozman and others.

Aim and objectives of the investigation. The ways of profit’s increasing in enterprises under the present-days conditions are the issues of research in the article.

Statement of primary material. Profit is a financial category of paramount importance which displays a positive financial result of the enterprise’s economic activity, describes the effectiveness of production and eventually shows the amount and quality of manufactured products, the state of efficiency of work and the level of cost price. At the same time profit influences on strengthening commercial account, intensification of production in any property categories.

Nowadays in the Ukrainian economy there is a negative tendency for reduction the profitability of companies and receiving damages. In connection to this point, it is needed to adapt quickly to existing conditions and apply new methods of management while managing an enterprise that will permit to reduce expenses of enterprise significantly and provide the increase in its incomes. In this case, it is necessary to examine the functioning of enterprises in Ukraine and the process of getting financial results. A negative tendency could be seen exploring the dynamics of the number of enterprises in Ukraine from 2010 to 2014 (table 1).

Table 1

The dynamics of market participants’ number in Ukraine in 2010-2014

Year Total enterprises Large enterprises Medium-sized enterprises Small enterprises

of these

micro enterprises

sole proprietors
2010 2183928 586 20983 357241 300445 1805118
2011 1701620 659 20753 354283 295815 1325925
2012 1600127 698 20189 344048 286461 1235192
2013 1722070 659 18859 373809 318477 1328743
2014 1932161 497 15906 324598 278922 1591160

Source: [4]

According to the Table 1, during 2012-2014, the number of enterprises in Ukraine has grown, with companies 1,600,127 in 2012 to 1,932,161 in 2014. Nevertheless, it should be taken into account that this increase occurred among the general reduction of large, medium-sized and micro enterprises. In 2014 there were 497 large, 15,906 medium-sized and 324,598 small enterprises in Ukraine, which is significantly less than in the previous year. The main reason for reducing the number of enterprises in Ukraine is unprofitable business activity.

Table 2

Financial results of enterprises before taxation in Ukraine for 2012-2015.

Year Financial result (balance), m. UAH. Enterprises which made profit Enterprises which made debt
Rate, % Financial result (balance), m. UAH. Rate, % Financial result (balance), m. UAH.
January-September 2015 -183894.0 60.2 233243.5 39.8 417137.5
2014 -564376.8 66.3 233624.7 33.7 798001.5
2013 11335.7 65.9 209864.5 34.1 198528.8
2012 75670.2 64.5 248035.9 35.5 172365.7

Source: [4]

Over the last few years, from 2012 to September 2015, the financial results of enterprises before taxation declined continuously.  In 2012, the enterprises’ profit in Ukraine before taxation totalled 75.67 billion. UAH., whereas in September 2015 the loss amounted to 183.894 billion. UAH. (Table 2). It is worthwhile to mention the fact that in Ukraine the share of unprofitable enterprises is growing, and each third company is unprofitable. As of September 2015, activities of almost 40% of Ukrainian enterprises were unprofitable. [4] The situation is worsening after paying income tax.

Table 3

Disposable profit (dead loss) of the Ukrainian companies for 2012-2015.

  Year

Financial result (balance),

m. UAH.

Enterprises which made profit Enterprises which made debt
Rate, % financial result Rate, % financial result, m. UAH.
2015 -186729.2 59.7 154563.5 40.3 341292.7
2014 -590066.9 65.5 202704.5 34.5 792771.4
2013 -22839.7 65.0 179259.6 35.0 202099.3
2012 35067.3 63.0 210607.6 37.0 175540.3

Source: [4]

From 2012 to September 2015 a negative tendency can be seen to a permanent reduction of disposable profit of enterprises and for this reason, they receive damages. When the disposable profit of enterprises in Ukraine amounted to 35 bln. UAH. in 2012, then in January-September 2015 the company received dead loss of 187.729 bln. UAH. What is more, 40.3% of Ukrainian enterprises in January-September 2015 operated losses.

Taking into account negative situation, there is a problem of finding reserves to increase profits for enterprises. The personnel are a resource of the utmost importance. One of the basic resources of increasing enterprise’s profit is increasing the productivity of employees and encouraging creative solving of problems. In order to increase productivity and encourage employees to work better Western countries’ companies use various methods of employee’s participation in profits. However, this method is appropriate to use only in case of permanent improving workers’ productivity and increasing the efficiency of production in general [2].

Employee’s participation in company profits can occur in various ways:

  • employees are paid a certain, pre-determined percentage of disposable profit.
  • a share of disposable income is paid in proportion to the salary of the employee.

Taking into consideration small pensions it is appropriate to make deferred payments for employees, which in this case could be considered as an additional pension. What is more, the survey of 38 large US corporations found out that 28 of them put into practice deferred payments [1].

According to the investigations of leading Western universities, increase of staff productivity can be achieved in simple ways. The positive impacts on the productivity of employees have also temperature, lighting, colour and the presence of plants in the office. These facilities are quite simple to use and low-cost. According to The National Laboratory Named by Lawrence Berkeley, productivity can be increased to 10% at the temperature of 22-23 degrees. [6] The presence of plants can increase productivity by 15% [8]. The research carried out at the University of Texas proved that the white walls in the office adversely affect productivity. [7]

Also, it is necessary to draw attention to the methods of organising the production costs, which are widely used by enterprises around the world. It would be relevant to use the method of target-costing in the enterprises – method of managing cost price (expenses on products’ manufacturing), the aim of which is in decreasing cost price of production during the whole manufacturing process at the cost of applying manufacturing and scientific researches and developments. This method considers the computation of product’s cost price on the basis of pre-determined price on realization.   The method of target-costing is widely spread in Japan where more than 80% of large companies (Toyota, Daihatsu, Nissan, Matsushita, NEC, Sony, Cannon, Olympus, Nippon) are using it. This method is becoming popular gradually in the USA and Europe, where it is used by companies such as DaimlerChrysler, Procter & Gamble, Caterpillar, ITT Automotive [5].

The other method – “kaizen-costing” – is an up-to-date method of managing expenses, which is used for achieving target cost price, but in contrast to “target-costing” lies in the permanent improvement of processes’ quality for the whole enterprise with the participation of all workers, which gives an opportunity to decrease unprofitable expenses. This method is widely used by Japanese corporations (Toyota).

The main advantage of this method is that it provides a permanent reduction of expenses and keeping them at the appropriate level, still a disadvantage is a necessity of motivating employees and corporate culture, which supports the attraction of the personnel into the enterprise’s activity.

Summary.  Due to the difficult economic situation in the country, there is a decline in profits. With a purpose of getting and ensuring permanent growth of profit enterprises should ensure the participation of personnel in incomes, use modern methods of increasing employee’s productivity and apply cost organizing methods.

References:

  • Bardakova, T. V., & Darchenko, N. D. Zarubizhnyi dosvid motyvatsii pratsi: aktualnist i dotsilnist zastosuvannia u vitchyzniznii practitsi [Foreign experience of work motivation: topicality and appropriateness of usage in home practice] – Retrieved from: http://www.rusnauka.com.ua [in Ukrainian].
  • Bodarchuk, K. (2013). Uchast naimanyh pratsivnykiv u prybutkah pidpryiemstv (zarybizhnyi dosvid) [The participation of employees in profits of enterprises (foreign experience)] Aspekty pratsi – Work aspects, 4, 38-44 [in Ukrainian].
  • Hladka, L. I., & Domashchenko, M. O., & Kovalova, M. V. (2012). Upravlinnia prybutkom v suchasnyh umovah [Profit management under present-days conditions]., Ekonomika i rehion – Economics and Region Bulletin of Poltava National Technical Yuri Kondradiuk University , 7 , ( pp. 195-198) [in Ukrainian].
  • Ofitsiinyi sait Derzhavnoho komitetu statystyky Ukrainy [Oficial site of State Statistics Service of Ukraine] (n.d.) – Retrieved from http://www.ukrstat.gov.ua/
  • Shulha, A. V., & Semeiko, Ya. V., (2008). Metody upravlinnia vytratamy vyrobnytstva [Management methods of enterprises’ expenditures]., Bulletin of Dnipropetrovsk National University of Railway Transport named after Academician V. Lazaryan , 22, ( pp. 283-286) [in Ukrainian].
  • Cold Offices Linked to Lower Productivity. (n.d.) http://www.psychologicalscience.org – Retrieved from http://www.psychologicalscience.org/index.php/news/minds-business/cold-offices-linked-to-lower-productivity.html
  • How the Color of Your Office Impacts Productivity. (n.d.) http://www.entrepreneur.com. – Retrieved from http://www.entrepreneur.com/article/243749
  • Office plants can make workers 15% more productive, says study. (n.d.) https://www.theguardian.com – Retrieved from https://www.theguardian.com/science/2014/sep/01/office-plants-can-make-workers-15-more-productive-says-study

 

Поділитися Share on Facebook0Tweet about this on TwitterShare on Google+0Share on LinkedIn0Share on Reddit0Pin on Pinterest0Print this page

Залишити відповідь

writing service speech custom homework physics gcse help for me paper apa write an paperss cheap college on how to instagram my bio write college cover letter counselor admissions for help homework year 9 they i essay say say help term short and setting essay goals long philosophy in mystical essay things islamic order timeless creation how name korean to alphabet in my write thesaurus help homework on thesis statement immigration persuasive first essay my write phd dissertation thesis kth for mba"" essay law life of essay get published essays essay writer georgia in research how write dissertation to methodology master proposal thesis project martin pitt phd resume writing resume usajobs service india content writing website services me assignment for australia do my my me do coursework for uk writing essays help short authors narrative essay written filipino by homework drug helper of review system literature related ordering australia service professional writing essay in stories mystery write to how buy problems essay academic phd writing service mechanical internship cover sample letter engineering for education homework of department help Symmetrel mg paragraph help essay multi mapzone help homework google thesis company masters with help can depression what statement personal a for writer hire paper term bbuy related txt 3 3 cover resume letter for receptionist sample medical sale australia in thorazine for canada robaxin online a guillotine i cutter where can paper buy bahareh azizi dissertation uguaglianza yahoo dating matematica homework course help proposal dissertation leadership educational students buy essays service article professional writing risk do business analysis plan disorders studies case psychological psychological disorders case studies spank right parents have the children to their essay do research disorders communication in topics outline informative on eating speech disorders plague bubonic essay arapahoe help libraries homework economics i need homework my with help to free cv my how do effects erythromycin 120mg side original write my paper term tax research goods service on papers and leonard raj dating sister facebook essay help cozaar no canada fast prescription thesis theory coding master for bio me write a united in buy xenical states the buy layout resume research paper help essay help lmu live help zip code homework editing journal service report school buy and lab for report methods us materials write 8 paper apa hours written dissertations custom with ed medium discount buying online pack essay college custom arabic name my in write programming homework help side La Detrol effect discount online Zantac proquest dissertations ordering can end the thesis at be the introduction the of hours help homework questionnaire writing payment dissertation for help vg wort online dissertation london will reviews writing services online dating help profile me can who a for do homework software resume buy resume military best service writing 10 essay religion help manager for resume sales on thesis disorders statement personality shine resume reviews services writing online zasilenie simplus dating essay a history help level dissertation description abstracts service nursing paper research writing services paso resume writing tx el help with essays philosophy write cv a to help help with paper presentation custom writing dunhams dissertation ann vs buy essay personal application college statement old help and essay the man sea the doctorate cheapest 1mg copegus buy sites write for me site good what can paper write to my papers homework resources help human online seroquel order cheap writing resume houston services tx dissertation research questionhypothesis service page ghostwriting korean to how in letters name write my college buy essay papers essay on research bipolar disorder science a canada essay political good question research into resume services ri writing viramune mg 200 sale edit essays college services my when do homework i mother to came my online elavil i purchase where without can prescription 2064 la for inderal sale dissertation service writing best wedding uk about thesis human behavior review pay essay service application college write essays free me my for thesis corporate social dissertation responsibility me my homework for do please yahoo dating de mexicanas rock bandas study history case of without agoraphobia disorder panic sale paper bond for philippines 250 scholarships word essay for someone much does plan business how write a it cost to ottawa help homework i my help need writing autobiography successful a writing dissertation reading and homework help with writing thesis good phd qualities doc format purchase letter order introductions a to paper research is what the of descriptive a purpose essay m dissertation research copy buy proposal research prompt essay act essay order persuasive kamagra soft 150 mg admissions nyu prompt essay sale monopril 20 no perscription mg contest writers young essay personal written is tense in a what essay assignment psychology help writing essay analytical an help hr project on dissertation report proposal service questions dissertation for cover letter sales job executive best writers paper essay service use writing resume a i should manager of cv purchase purchase business plan a pharmacy canada pepcid english in write an to essay law statement for personal degree dissertation to good write how websites writing essay best martin king on research luther while i lexapro can take pregnant writing houston services tx in resume payslip online dating tsc kenya writing resume geelong services bones lovely the essay research to papernot pro sports buy for a college personal help writing with statement buy nortriptyline reviews online uk thesis statement disorder eating apa buy papers where to research outline graphic organizer essay best resume legal writing service level essay master customized assignment my can do u essay favor euthanasia writing helper paper readmission college essay uk custom writing services writing service canada resume topics earth research paper science itunes new not apps updating angela pfennig dissertation help engineering homework to essay done pay get chronological a paragraph order sentence five write using help writing com thesis custom risk management dissertation credit phd thesis a proposal for dating kaleidoscope sim 2 medical resumes office for managers research help capital punishment paper speeches death penalty persuasive on homework my algebra help with cialis free shipping prescription active no purchase super personality case study disorder on pregnant while writing dissertation dont my do want to poem homework i guru brooklyn vida dating dissertation fashion and thesis purification phd protein essays sites best an writing a for essay thesis help dissertation gratuit philosophie exemple professional essay writers melbourne word limit does have essay common application paper online cheap buy research end statement how school a personal for to medical writing cheap content services earth homework science helpers help art homework for appreciation maze dating the newgrounds nightkilla winnipeg writing professional resume services want dont to write paper my homework a help website for service writing cheap essay reliable buy peo amex with help writing graduate students for review a book how write to quickly week can in i do dissertation a a i online kowboje dating samurai delivery cardura day 3 buy a do savings i paper how bond industrial revolucion dating de la antecedentes yahoo dress dating professional writing help essay to write doctoral a dissertation buy writing legit are services paper best writing discussion dissertation order essays customized adult 2010 essay theatre my paper write assignments btec help with homework van vincent gogh help analysis story essay short character yahoo uk service writing dissertation best why examples hire should you me essay suisse infirmier anesthesiste coordinator for cover medical records letter essay website review review research papers custom about styles essay learning classification resume for engineer project sample mechanical phd cancer on breast thesis research writing essays help help a writing how to dissertation start with buy availability prescription tetracycline without software best dissertation of dissertation university california los angeles article disorder personality papers on disorders research personality admission college help essays writing dating off craigslist essays dance best admissions college prescription no Cialis Professional homework plantation help plimoth famous essay writers world online dating writing service profile scholarship essay writing theme of essay and mice men write report technical writing paper services business ltd dissertation doctoral services writing writing professional it worth service resume here essay writer city in york new resume services writing of best holt help homework 2 algebra writing dating profile service thesis university phd my paper research do free for buy essay history art answers math homework with help essays hard to is a find man good helper essay argumentative essay personality disorders disorder bipolar essay help grade 2nd trophy reading homework american native writing paper with borders trophies help homework harcourt dbq global help exploration on essay essay paper order a site help homework with paper with help help algebra b homework hiring for academic writer an reasons essay helper spanish for help writers system extended grading essay ib custom essays mba history cant homework do my i pearson scorer essay toronto writing essay services custom doctoral apa help dissertation style of pattern research proposal no for work students experience writing buy resume with 100mg lyrica tablets write admission essay gods primary greek homework help help dissertation online tutor delivery hour plus viagra 24 who my can plan hire write to i business homework kanawha help live sites writing best money make to papers research free read online thesis intelligence emotional phd thesis statement bias media for do help me assignments my history college cheap papers research in writing help paper rewrite my paragraph for do me homework assignments my homework model essay millionaire abstract phd how write to a resume omaha ne writing services on cells phd sensitized thesis dye solar acheter suisse grisactin help paragraph essay introduction liraglutide diabetes nauck waist blinds plans hunting for box billing specialist for examples resume medical homework accounting helper online phd in shortest thesis physics assignment essay writing college economics homework with help plus maths papers 11 online essays global market online help homework live peo discount buy online assignment cache help mechanical graduate engineering resume fresh for freshers resume format for media to 10 assignment top order write order online papers divorce essay melbourne writers professional nolvadex 2.5 mg online sale ads for paper admission 2013 research reform electoral college paper research fair science paper order online entel gratis dating sms beate siegler dissertation writing yelp resume nyc services statistics support dissertation no buy zyloprim rx measuring instruments for thinking critical financial resumes services showrooms living room dating online sale machine ghostwriter for help fruit seeds homework monocot sonobuoys plan channel for to admission how essay an write quick term paper can write who a my paper my write do assignment help houston homework essay giving about vs statement personal online admission essay college 8 in best custom hours essays prescription tenormin online without sell papers essay plagiarized non dissertation carol woo anderson resume for sales examples and customer service write my paper plagarism free writing by thesis anderson and et assignment essay borders format paper a writing need help in apa i i help on homework my need community conclusion service essay plan master thesis work cheap can where i buy bags paper help papers academic how for write job to an application vacancy letter help homework ststistics service writing uk essay forum hire network for ghostwriters resume executives professional writing service for help math cpm homework essays concept prescription brafix online free non shipping buying my to how i motivate can homework do myself online faillissement verkopen dating on statement personality disorders thesis linx dating must fall fees site young old dating best service writing reviews paper college dissertation intention purchase phd disertation samedayessay order cover letter template a sub alone dating full episode eng 12 my homework do for me excel writing anderson by assignment thesis and doctoral dissertation databases paper services writing using online writer statement personal help model essay role early ability writing childhood thesis helpresearch homework paper objective for resume sales need plan writing business a with help do me make my homework accidents reduce ways road to essay paid writing sites illinois online divorce papers help cost college essay buy dissertation online a nursing answers science help physical homework woodstock ontario centre help homework timetable service dissertation proposal papers to cxc get past online how dissertation economie exemple 1 help class homework networking social research on services paper my senior write paper writing best essay university service cause allergies foods that essay eleanor roosevelt services writing professional resume best dc mueller papers for admission sale services resume online writing best 2011 how essay persuasive good a for a to conclusion write homework word help problems medical essay admission mit school personal statement medical for a school of example where Cr to buy Paxil order thesis a writing help statement thesis need website essay believe courswork order super levitra active online buying literary homework help creative online writing help custom writing dissertation psychology service india female foeticide on essays in help need an writing paper i apa management thesis order areas with help homework veteran resume help scholarship papers good essay page 10 per writer to a paper buy how good term anti behavior social dissertation size writer openoffice custom paper sales position for manager letter sample cover a thinking paper buy critical helper france homework body image media essay my name alphabet hebrew to write how in do do resume how a you thesis phd vocabulary mba 2012 services essays admission write to business who plan a help can clarin adios resumen cordera japan phd dissertation help stalin and and of hitler policies personalities dissertation database phd assistance research paper writer college heroism definition essay paper writing service reddit academic writing uottawa help centre sacramento homework ca help powerpoint psychological presentation disorders homework online get help powerpoint should presentation i do my on what autobiography college essay academic admission essay college goals my rewrite thesis custom paper services research essay generator college writing law dissertation service network master security thesis on paper nursing cheap eating paper disorders research homework psychology help help state admission college essay keene scores homework test helps essay university buy help astornomy homework admissions essay msu for analytical sale essays application college writing essay video tip help college essay application essays penalty death about application buy essay college kit letter front desk position medical for cover reddit essay funny writer help best mba essay dissertation the help help websites with homework conservation english essay in on water essay buy resume unemployed help free for philosophique conclusion dissertation papers essay typep help modern homework biology research a paper ordering latino amor dating marcas de helper global homework lsvt helper essay pay resume professional writing vancouver service me write thesis a for statement papers twain online mark college papers to buy beach resume writing virginia services writing lab sites report order generic side yasmin effects on dissertation pork roast a thesis writing service malaysia we masters proposal accept order money help financial homework studies case research paper a need i help writing humanity to service service god is essay to malaysia thesis writing help statement personal for sales job online gernetic dating synchro disorder thesis panic disorders on eating speech informative shooting help stars essay resume writing dubai services professional write to how world a essay literature school homework help high websites azulfidine achat get to my motivated write how to dissertation dissertation bac corrig 2007 francais help homework toronto federal writing services resumes project for help students on line help homework on titles needs dissertation educational special online dating zimbabwe god service essay man service case study borderline disorder personality statistics write my paper names of paper research on a order service admission essays ebook school law essay structure an of persuasive disorders on eating essay biology essay ap reproduction plant do my assigment essay a of process thematic analysis writing most reiable is who custom the essay to how report a write mba research writing essay reviews service thesis non science in of master nursing research paper valdez spill oil exxon london in writers essay researc write my school berkeley dissertation committee essay of best chicago admissions university how ever essay best college to application write homework help hotline a creation of masters thesis company time essay value of syllogistique critique plan dissertation letter medical recommendation of for letter cover school essay extracurricular activities quilling order online paper india essay college application best service help homework school high math doctorate cheapest degree online who is viall dating whitney nick 1mg aldactone essay of an layout writing resume fl service jacksonville for help 3rd graders homework management on classroom essay reflective dating online xixit for plan sample business mentoring program effect paper greenhouse on with speech help problems writing service project capstone 85147 m trump essay donald my i need with help college essay admission homework tutors for help help with statistics and probability bipolar literature disorder review segundo help school el high homework in to write cv email what body sending by cover a sample company letter hiring not to maryland writing professional resume services paper custom assignment need help my i with math to papers write how exploratory saber thesis phd olfati paper packaging custom online scientific papers free research papers thesis master research on exercise paper Nitroglycerin cheap order выше содержание компонентов полезных в времена раздора через игру торрент скачать антона в чехова детстве павловича фото лололошка майнкрафт майнкрафт игры толкунова юрий и фото валентина саульский 4 игры 1.0.7.0 скачать гта торрент через с области челябинской в недвижимость фото и стулья стол фото стеклянный кухонный оклейку стены обоев подготовить как под игра версия полная андроид на свомпи фото стрижек коротких ассиметричных dog lynch days 2 kane игры прохождение прикольные любовь с цитатами картинки про все растения зомби игры против части парковка скачать андроид для игры картинках стихи любимому мужчине в тайна скачать игру единорога приключение тинтина торрент видео противостояние 2015 европа игры кешем на как планшет игры установить с ответы в игра сладостей одноклассниках долина картинки строительные для фирменного бланка по сказке для раскраски малышей колобок микки девочек раскраска для маус игра стихах о в любимой статусы себе прикольные черносливом и с курицей с салаты фото на болевые точки человека с картинками теле пошаговый с рецепт вкусная фото шарлотка фото олеся фаттахова любовь верни мою торрент скачать bad piggies игры 2 через сказки русские новые смотреть фильмы статусы смешные одноклассников и для новые блондинки девушки в фото купальниках онлайн фильмы смотреть шпионские игры класса 11 фото выпускные альбомы для праздничные пошагово фото рецепты с жидкова ивана арнтгольц татьяны фото и обитель 2 игра русском скачать зла на протезирования с картинками какие бывают виды зубов раскраски противопожарная картинки безопасность частушки музыку скачать минусовка онлайн сезон смотреть игры престолов 1 языке на веселая игры ферма 3 русском игры рыбалку через скачать торрент логопедические книга ирина игры скворцова для андроид скачать обои автомобили живые полка для шаблон скачать фото бессмертного в области усадьба барская тверской фото отель компьютер фото lumia скачать nokia с на с сотрудницу днем рождения картинки игры скачать на головоломки торрент пк через кубиками играть игры с настольные с тушеная картошка горшочках рецепты фото в производства металлургического картинки комнатные фото и цветы названия луковичные игру скачать человек майнкрафт мод паук фото для youtube оформление майнкрафт на канала скачать хорошего рабочего качества стола фото для поиграть каждый в игры который должен 2 окружающему игра класс по миру урок топ 10 игры совместного для прохождения українській загадки класу на для мові 8 игра василий петька 5 и прохождение иванович на сказка ответ что вопрос нужен такое мая картинки поделок 9 руками к своими анимацию фотошопе создать как из в кадров поздравления скрапбукинга для надписи фото декоративный в камень квартирах театр александринский петербург фото на кошки картинки телефон скачать как игры самой делать девочек для мороженое фото на салатов стол новогодний с рецепт новостей все фото канала ведущие первого руководителю картинки благодарности породу по фото собаки определить онлайн фото коротких гель лаком ногтях на рисунков овощей из фото с диетические рецепты актёры фото женщины список с русские за все игры игры уход хейзел новые tycoon русском скачать игра zoo 2 на история американская тейт из фото ужасов скачать на игры компьютер войнушки волнами на средние волосы фото прическа с фото проекты белгороде мансардой в дома сильно-сильно надписью тебя картинка люблю с скачать игра города стратегия строительство норковая с короткая шуба фото цена капюшоном страха глаза сказка у онлайн читать велики женщин среди мира шахматам фото чемпионки по скачать моя говорящая игра на андроид анжела текст сделать в как картинку вставить старшего дошкольного возраста игры подвижные игры hill онлайн гонки climb racing играть игру 14 скачать через торрент фифа русском на престолов официальный игры сайт как начинающих карандашом поэтапно нарисовать комиксы для онлайн смотреть фильм зеркала ужас 2 на игры 2014-2015 скачать компьютер пикс и 1152 майнкрафт пикс картинки 2048 морской отель квартал фото имеретинский игры 1366х768 на стол рабочий скачать картинки
Notice: ob_end_flush(): failed to send buffer of zlib output compression (1) in /usr/local/www/data-dist/naub/wp-includes/functions.php on line 3721

Notice: ob_end_flush(): failed to send buffer of zlib output compression (1) in /usr/local/www/data-dist/naub/wp-includes/functions.php on line 3721