Types of production and economic activity of the enterprise. Analysis of the economic activity of the enterprise: the main stages. What indicators are used to evaluate the results of economic activity of the enterprise

20.09.2019

Page 1

The production and economic activity of the enterprise must be carried out in accordance with the plan-order and the development plan of the enterprise. Based on the need identified by it for products (works, services) produced by the enterprise for state needs, the fulfillment of the state order and concluded contracts, the authorized executive body of the federal government, three months before the planned period, brings to the enterprise the mandatory and agreed upon with the Ministry of Economic Development and Trade of the Russian Federation and the Ministry of Finance of the Russian Federation plan-order, taking into account the development plan of the enterprise.

The production and economic activity of an enterprise naturally causes changes in the composition and size of its fixed and working capital. As a result, the size of the authorized capital also changes.

The production and economic activity of the enterprise is carried out in accordance with the requirements of the austerity regime, which is one of the basic principles of socialist management. The essence of the austerity regime consists in saving working time, material and monetary resources in all enterprises and institutions in the interests of the whole society.

The production and economic activity of enterprises and industries is evaluated by indicators of profit and profitability, established in a centralized manner. The profitability of oil refineries and petrochemical enterprises varies widely, which is caused by the difference in the structure of products produced, technological scheme, degree of cooperation and price system. In any case, at enterprises, the level of profitability and profits are sufficient to pay for the funds and form economic incentive funds.

The production and economic activity of the enterprise is carried out in accordance with the plan, on the basis of cost accounting.

The production and economic activity of the enterprise is carried out in accordance with the plan, on the basis of cost accounting. Economic accounting is a method of managing the economy of socialist state enterprises, in which the enterprise, fulfilling the production plan, must cover its expenses with income and receive a certain profit.

The production and economic activity of an enterprise is characterized by information in a documented or other form. Documents are the main carrier of information in the enterprise.

The production and economic activity of an enterprise is a complex and multilateral process, covering the supply, production, marketing of products, organization of production, technology, use of equipment, labor and material resources.

The production and economic activity of the enterprise is very multifaceted. It covers production, technical, supply, marketing, financial and other activities.

The production and economic activity of an enterprise (association) is continuous, and the level of product quality is discrete. The process of formation of the quality level begins with the decision on the quality level of the products intended for release. Therefore, the Standard takes into account that the decision itself is the result of an examination by industry management of the needs National economy, on the one hand, and the technical and economic possibilities of achieving a given level of product quality in specific production conditions in the industry, on the other.

The production and economic activity of enterprises is ensured not only through the use of material, labor and financial resources, but also at the expense of fixed assets - the means of labor and the material conditions of the labor process.

The production and economic activities of enterprises and organizations of the oil supply system are regulated by planned targets that determine the main directions of their activities. The content of planned indicators must correspond to the nature of the work performed by oil supply enterprises and organizations, take into account the peculiarities of their activities and meet the requirements of the main task assigned to the oil supply system - uninterrupted supply the national economy with oil products at the lowest possible distribution costs, the rational and economical use of oil products and obtaining the greatest economic effect.

The production and economic activity of the enterprise needs its organization. Under the conditions of the socialist mode of production, this activity is consciously directed Communist Party and the Soviet government, therefore, the organization of the production and economic activities of the enterprise acquires a planned character, based on the planned management of the economy, on the planning of both the national economy as a whole and the planning of the activities of each individual enterprise.

The production and economic activity of the enterprise needs its organization. Under the conditions of the socialist mode of production, this activity is constantly directed by the Communist Party and the Soviet government. Therefore, the organization of the production and economic activities of an enterprise acquires a planned character, based on planned management of the economy, on planning both the national economy as a whole and the planning of the activities of each individual enterprise.

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For each of them, PCB is formed, represented by a variety of organizational forms in various conditions by types, types, in relation to ownership. Since there is no universal consumer and universal producer in society, and they are represented by a large number of subjects, then their possibilities are finite, not unlimited - limited. That is why the division of labor arose as a way to streamline the relationship between PCB subjects. The concept of economic and industrial relations as elements of the production system that ensures its integrity also arose. In fact, this is an artificial division of huge economic mechanisms that are continuously rebuilt and improved by society.
All considered processes of life support are interconnected in the surrounding material and spiritual world.

1 - resources; 2 - waste; 3 - the need for technology; 4 - the need for production;
5 - the need to work; b - recognition; 7 - incentives; 8 - interests; 9 - spiritual
and intellectual needs; 10 - technologies; 11 - designs and methods of use
following; 12 - the need for the rule of law; 13 - organizational forms; fourteen -
ideas and goals of the development of society; 15 - directions of development.

Man (society) mediates his existence in nature with the help of technology.
Technique is the material means created by the person used for the purpose of expansion of its functionality.
in various fields of activity to meet material and spiritual needs.
Three types of contradictions serve as the source of the development of technology:
. human needs and production possibilities;
. the needs of new technology and the needs of existing technology;
. the need to improve the efficiency of technology and its energy capabilities.
The structure of the life support system shown in the figure does not reveal the full variety of connections and is simplified.
But it reflects an approach to considering the life support system of a person (society) in the material and spiritual world based on the allocation of epistemological categories:
. material and spiritual;
. connections and relationships;
. structure and elements;
. state and process;
. strategy and tactics;
. objective and subjective.
These categories are important for understanding the essence of life support processes and building a control system for them.
Let's take an example from life, how life support processes mutually influence in the case of the federal postal service: “It's amazing, new economic trends have slowed down the work of not only industrial enterprises, but also mail. Unusually empty (5-6 clients) looks like the operating room of the central building of the federal post office. There are also few visitors in the branches. And it can be seen with the naked eye that the volume of work, and, accordingly, income, have fallen. The postal workers live, of course, by increasing the prices of tariffs and at the expense of related services. If 5-6 years ago the average family received 6-8 newspapers, now - among the inhabitants of the village - there is only one subscriber to the newspaper Izvestia. It is delivered to him by taxi. The counter of the car on such days winds up an amount that exceeds the cost of the publication itself. The delivery department is unusually empty - the postmen have gone to the stations. The bag of labor veteran Sapronova AL has significantly “lost weight” over the past two years. And she does not know whether to rejoice at this or be upset ... "
For a manager, it is important to be able to independently isolate in the reality surrounding him and study in detail the logic of the development of such phenomena as continuously developing processes, which is necessary to manage these processes.
However, the manager must also be aware that no examples from management theory can replace the whole variety of social practice. They will not be like their previous manifestations. Since all processes and types of PCBs in nature and society are closely interrelated, it is possible to make following conclusions:
. the development of PCBs by any subject of activity is impossible without the participation of other subjects, without the integration of PCBs;
. new technology cannot be raised to a high level without a new external environment, since it requires new components, pure raw materials, ceramics, semiconductors, varnishes, paints, coatings.
In order to take into account all the links in PCB, the manager needs to define "coupling circles" that reflect the hierarchy of interaction between economic entities in sectoral and intersectoral structures of productive forces. They are essential in PCB planning processes in order to understand upcoming activities and linkages, to avoid failures in their implementation, and to estimate how much unaccounted for events will cost. As a rule, developers reach the I-II level of interface, which is necessary for investment and organization of PCBs. At the same time, it should be taken into account that the PCB of society is subject to many random phenomena.

C, - - PCB subject, / - subject index on the "conjugation circle", j - index
"pairing circle"

Random phenomena in nature cause instability and destruction. Droughts, floods, epidemics, frosts, snowfalls, fires,
tornadoes, winds, landslides cause damage.
The disorganization of production reflects the random processes taking place in society. They may be:
. deliberate, caused by contradictions of a political nature;
. unintentional, inflation-driven, non-payment, failure to adapt, structural adjustment, technical
retrofitting, etc.;
. sabotage, caused by economic sabotage, unhealthy competition, crime factors.
The study of the relationship of production processes, as well as the need to manage them, is inevitably associated with the creation of tools for the redistribution of the results of labor and the created value between PCB subjects, the acquisition of rights to carry out the activity itself.

The concept of PCB, its content and forms

Since the activity of society in the creation of material wealth is represented by a variety of processes that have different meanings.
importance and methods of implementation, they are divided into main (production) and auxiliary (economic).

The purpose of economic activity is to create conditions for the main production activity. The purpose of production activity is to ensure the creation of material goods (products, works, services) for their implementation in society.

These types of PCBs each have their own organizational design.
The result of the PCB society is the total national product, which is sold on the market and redistributed by the authorities government controlled in the interests of society.
The content of production activities are activities determined by the specialization of the enterprise, for example:
ammonia production, electric motor assembly, pulp bleaching, blast furnace operation, power generation
etc.
The content of economic activity can be the repair of equipment and instruments, transportation of goods, loading and unloading, container or warehouse production, wastewater treatment, marketing, energy supply. According to its role in the production cycle, each element of activity is important and from time to time comes to the fore. For example, in one case, a failure in the water supply system can cause a stop in production, and in another case, a stop in production occurs due to the lack of free storage space.
production with a decrease in demand for it.
PCB society is divided into two types: individual and collective. This division is not absolute; it reflects the presence of a declared socially significant economic activity carried out by individuals independently or in the structure of an enterprise, an organized system of collective labor.
All PCB subjects as systems belong to larger systems, participate in intersystem relations different levels system hierarchies. To distinguish between their activities, the concept of status and legal form is used.
Each enterprise, as a PCB subject, is formed in society, declares itself by registering, declaring types of activities, as a result of which it is endowed with rights and responsibility for the results of its activities, recognizing the rights of a legal entity, according to the laws of the country, for the collective activities of workers. The status of an enterprise as the level of powers and opportunities, the rights and obligations granted to it by law, is determined by the types of PCBs.
The concept of the organizational and legal form of PCB is not among the achievements of legislative practice, since the enterprise
itself takes on a certain form in the process of its organization in order to be able to participate in civil circulation. In essence, "forms" refers to their types. This concept was included in the legislation of the Russian Federation (clause 5 of article 58 of the Civil Code of the Russian Federation) and by the way, otherwise we would have to operate with other categories (type, group, set). The choice of the organizational and legal form of PCB is possible from those established by law, and for commercial organizations - directly named (clauses 2, 3 of article 50 of the Civil Code of the Russian Federation).
A market economy, no less than a planned one, requires clear and logically justified organizational and legal forms of entrepreneurial activity.
The content of the organizational and legal form of the enterprise is based on a combination of three features:
. the corporate or unitary nature of a commercial organization determines whether it is an association of persons or is an indivisible whole formation, in the property of which the constituent parts (deposits, shares, shares, shares) that form it are not indicated. In this case, a corporation is understood as an association of persons;
. civil liability to creditors-counterparties and third parties;
. open or closed subject composition of the enterprise

The property acquired by the enterprise in the process of organization and PCB constitutes its authorized capital. Some features of the formation of the authorized capital of enterprises various types are listed in Table.

Almost every commercial organization, sooner or later, undergoes a reorganization of its activities. In other words, repeat
organization in the new environment.
Reorganization is a way to terminate the activities of the "old" form in one of the well-known ways: liquidation, self-dissolution,
sale, reorganization.
There are reorganizations:
- voluntary - in order to develop the organization itself;
- obligatory - for the reasons specified in the laws of the country (including in changes, additions).
During the reorganization, the rights and obligations of enterprises do not stop, but are transferred to the successor, newly created on its basis
(property).
There are five types of reorganization (Article 58 of the Civil Code of the Russian Federation): merger, accession, division, separation, transformation. The specificity of the reorganization of PCB lies precisely in the succession of its duties in new forms of its implementation.

The structure of the PCB process is a set of stages of preparation for production, manufacture of the product, ensuring its storage, marketing, shipment and sale.
Distinguish structure:
. technological, that is, the sequence of stages;
. production - according to the loads on the stages, expressed in cost and natural indicators relative to the entire technological
logical cycle;
. financial, reflecting the property value of processes and technologies involved in PCBs.
The initial stage is the analysis and formation of the initial factors of production, which include: labor (personnel), capital
(fixed and current assets), land.
An example of the PCB process structure is shown in fig.

Each stage has a more detailed technological structure. Let us consider the content of the stages in more detail:
1. Registration of an enterprise, coordination of activities.
Functions of state regulation (taxes, social protection, benefits, law enforcement, courts, etc.).

2. Preparation of constituent documents, formation of relations with authorities: land acquisition, registration, determination of payments to the local budget, ecology, actions in emergency situations.
3. Formation of authorized capital, issue of shares, loans, credits, savings, deposits, receiving benefits, receiving orders from the state budget, etc.
4. Determination of development paths, design, construction, reconstruction, modernization, reduction of production costs.
5. Calculation of regulations, supply, accumulation of stocks, design of units and parts (non-standard), installation, adjustment, training of personnel, calculation of time schedules of the technological cycle and consumption rates.
6. Warehousing (loading fronts, transport mechanisms).
7. Calculations of the cost price, maintenance of the rhythm of production, compliance with safety regulations and fire safety, product quality control.
8. Provision of own economic needs: working conditions, office technologies, transport, communications, heating, lighting, employee incentives.
9. Packing, container, marking, coding, accompanying documents, advertising.
10. Fronts of shipment, destinations, coordination of shipment lots, interaction in transport.
11. Calculation of prices, tariffs, duties, discounts, surcharges, exchange rates, direct sales, contracts with sellers, intermediary
kami, dealers.
12. PCB management: planning, analysis, forecast, accounting, personnel management, operational accounting of production; financial accounting, etc.
An example of the formation of the structure of the enterprise's finances is shown in fig. In reality, it represents a more complex scheme of financial flows.

Driving forces for the development of PCB enterprises

In the conditions of market relations driving forces development of PCB enterprises are targeted efforts that orient and encourage production teams to achieve socially recognized development goals.
The guidelines for the development of PCBs are as follows:
. economic accounting in the implementation of the mechanism of supply and demand (management mechanism);
. competition in the development of proposals (opportunities) - the initiation system (irritant);

Glasnost is an internal regulator of relations;
. democracy is an external regulator of the norms of the law of producers, consumers, owners in choosing the terms of a transaction and partners.

The enterprise organizes its activities on the basis of cost accounting. Economic accounting is a method for implementing PCBs.
It is based on the correlation of income and expenses and is aimed at ensuring the break-even, profitable operation of the enterprise.
The essence of economic accounting is the comparison of income and expenses, life according to work and means. Everything that is good for cost accounting is good for society. The basic principles of cost accounting are: self-sufficiency, self-financing, self-government.
Self-sufficiency means that the costs incurred by enterprises will definitely pay off (return). Self-sufficiency is the initial element of self-supporting relations, since only reimbursing what has been spent is not enough for full self-supporting.

Self-financing is not only self-sufficiency, but also securing the received proceeds for the enterprise. In contrast to self-sufficiency, self-financing provides for the formation of profit that remains at the disposal of the enterprise after payments to the state budget, banks, suppliers, partners in the amount necessary for the development of the enterprise.
To implement self-financing, it is necessary that the enterprise has real opportunities to influence:
- calculation of costs and production costs;
- the price level of their products;
- distribution of profits, settlements with the budget;
- incentives to work, forms and amount of payment;
- selection of partners in PCB;
- choice of depreciation policy;
- forms of labor relations.

Self-management means having rights and regulators of the impact on PCBs of the enterprise, ensuring the adjustment internal environment production structures and their external influence, respectively external environment.
The rights of business entities are enshrined in the normative acts of external (laws, government decrees, acts of territorial authorities) and internal (instructions, regulations, orders) actions.
Regulators of the interests of the state and many subjects of PCBs, stimulating the development of areas national economy, are the composition and size of taxes, the size state fees and tariffs, the size of the norms of the authorized capital and reserve funds, the level of the minimum wage, the priorities for the development of targeted programs financed from the budget. The state is not liable for the obligations of the enterprise, the enterprise is not liable for the obligations of the state, as well as other enterprises, organizations and institutions.
Accidents are inevitable in PCB management processes, throwing production out of balance. These include: accidents natural disasters, epidemics, scientific and technical novelties, fashion, weather conditions, social stresses (strikes and mass layoffs, etc.). Therefore, the system of the economic mechanism must be very flexible, self-adjusting in each of its links.
Cost accounting is the basis for the self-tuning of the social economic mechanism. Economic content and forms of implementation
principles of cost accounting are disclosed in more detail in Table.

All relations (attributes) of cost accounting must take place. folk wisdom says: if one button is not buttoned correctly, then all the others are also wrong. Often, the absence of economic accounting elements in the economy is replaced by administrative pressure. But, as practice shows, administrative responsibility cannot replace the material interest of PCB subjects in the results of their activities.

Economic content and forms of implementation of the principles of cost accounting

Competition (from Lat. - clash) is a mechanism of free (spontaneous) regulation of social production in conditions of equiprobable possibility of selling products on the market.
Competition methods include:
. economic suppression of the rival (price competition);
. monopoly prices;
. deprivation of the manufacturer of the buyer in the form of trade organizations;
. deprivation of the credit manufacturer;
. difficulties with transport;
. price maneuvering (discounts, concessions against those announced, weight loss);
. sales at reduced prices;
. achievement technical superiority, high quality and reliability of products;
. innovations.

Competition can be:

For commodity producers with an excess of goods (leads to lower prices and progress in production);
. for consumers of goods with a lack of goods (leads to speculation, price increases, inflation).
Price competition changes the price level, commodity competition changes the quality of goods.
Glasnost is one of the main means of organizing market relations.
It is achieved by equipping PCB subjects with means of informing buyers about prices and sales through stock exchanges, price guides and product characteristics, exhibitions, joint testing of equipment, advertising of consumer properties of products, competitions, contests, presentations.
Depending on the means used, concepts arise: black market, muddy market, gray market, transparent market.

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Report

Production and economic activity of the enterprise

Introduction

should be carried out in accordance with the plan-order and the development plan of the enterprise. Based on the need identified by it for products (works, services) produced by the enterprise for state needs, the fulfillment of the state order and concluded contracts, the authorized executive body of the federal government, three months before the planned period, brings to the enterprise the mandatory and agreed upon with the Ministry of Economic Development and Trade of the Russian Federation and the Ministry of Finance of the Russian Federation plan-order, taking into account the development plan of the enterprise.

Production and economic activity of the enterprise causes, of course, changes in the composition and size of its fixed and circulating assets. As a result, the size of the authorized capital also changes.

Production and economic activity of the enterprise is carried out in accordance with the requirements of the austerity regime, which is one of the basic principles of socialist economic management. The essence of the austerity regime consists in saving working time, material and monetary resources in all enterprises and institutions in the interests of the whole society.

Production and economic activity of the enterprise carried out in accordance with the plan, on the basis of cost accounting.

1. Production and economic activity of the enterprise

Production and economic activity of the enterprise- This is a complex and multilateral process, covering the supply, production, marketing of products, organization of production, technology, use of technology, labor and material resources.

Industrial and economic activity of enterprises It is provided not only through the use of material, labor and financial resources, but also through fixed assets - means of labor and material conditions of the labor process.

In concept production and economic activity of the enterprise includes the process of making a product, extracting a product, or carrying out a certain kind works, as well as the economic activity of the enterprise.

Production activity is dual in nature: on the one hand, it reflects the technological purpose associated with the manufacture of products that meet market requirements in terms of quantity, quality and delivery time, and on the other hand, it must ensure the implementation of the above requirements while minimizing production costs.

The main thing in this model is manufacturing process, since the success of the implementation of the purpose of the enterprise depends on it.

Setting up and launching this process, which would be able to produce products required by the market, is the prerogative of current production and technological activities.

In solving this problem, an important role is played by such factors as the state of the production base, the sufficiency of production capacities, its technical and organizational level, and the degree of progressiveness in the organization of production and labor.

The area of current production activities includes: inventory management, planning of repair and replacement of equipment, design and implementation of the most productive and resource-saving technologies, regulation of the quality and quantity of products, scheduling production progress, etc.

The economic aspect of production activity is set by the marketing department and economic services. It is they who inform the department (service) of production what and how much to produce, what quality, in what time frame and at what price to produce products.

A positive result of the production and economic activities of the enterprise should be considered the fulfillment of the profit plan. The main profit at the enterprise is formed from the sale of products.

The activity of any enterprise is connected not only with organizing production, providing it with the necessary resources, but also with constantly monitoring the current activities of the enterprise, making adjustments to management decisions in order to achieve planned results. All this implies a constant comparison of the main economic and financial actual results of the enterprise with pre-calculated and planned indicators.

Among these key indicators, which are accepted and set per unit of time, are:

Revenue from the sale of goods and specified services;

The total cost of carrying out the production activities of the enterprise;

Balance sheet profit of the enterprise;

capital intensity;

return on assets;

Profitability of production;

Gross income;

The level of remuneration of employees;

Cash on the current account of the enterprise;

Accounts payable of the enterprise;

Receivables.

2. Production calculation- hoeconomic indicators

1. Sales proceeds:

B \u003d V r * C r, where

B-revenue

Vr - the number of products sold

Pr - the price of products sold

2. Total costs

TC=VC+FC, where

TC - total costs

VC - variable costs

FC - fixed costs

3. Balance sheet profit

Balance sheet profit \u003d sales revenue + operating income + non-operating income - operating expenses - non-operating expenses.

4. Capital intensity

Fe \u003d Fsr / TP,

where Fe - capital intensity;

Фср - the average annual cost of fixed production assets, rub.;

TP - the volume of production and sales of products, rub.

The capital intensity indicator characterizes the level of funds invested in fixed assets for the production of products of a given value.

5. Return on assets

Fo \u003d TP / Fsr,

where Fo - return on assets; TP - the volume of production and sales of products, rub.; Fsr - the average annual cost of fixed assets of the enterprise, rub.

The return on assets shows the total return on the use of each ruble spent on fixed production assets, that is, the effectiveness of this investment.

6. Profitability

7. Gross income

qty*price-costs= gross income

8. Wage level

Salary = salary / number of working days per month * number of days worked

9. Accounts payable = the sum of all debts of the organization to third parties

10. Accounts receivable = the amount of debts due to an enterprise, firm, company from other enterprises, firms, companies, as well as citizens who are their debtors, debtors.

Conclusion

profitability profit balance sheet revenue

On the basis of production and economic indicators, an economic and financial analysis of the enterprise is carried out, it is determined whether the company should continue to function or not. Also, on the basis of these indicators, the accounting and financial statements of the enterprise are compiled, from which the attraction of investors and, accordingly, capital to the company is curled.

Bibliography

1. Novitsky N.I. Fundamentals of management: Organization and planning of production. - M.: Finance and statistics, 2008. - 208 p.

2. Organization and planning of machine-building production (production management): Textbook / K.A. Gracheva, M.K. Zakharova, L.A. Odintsova and others; Ed. Yu.V. Skvortsova, L.A. Nekrasov. - M.: Higher. school, 2009. - 470 p.

3. Entrepreneurship. Textbook / Ed. M.G. Lapusty. - M.: INFRA_M, 2007. - 520 p.

4. Khungureeva I.P., Shabykova N.E., Ungaeva I.Yu. Enterprise economy: Tutorial. - Ulan-Ude, ESGTU Publishing House, 2004. - 240 p.

5. Economics and statistics of the enterprise. / Ed. Ilyenkova S.D., Sirotina T.P., Moscow, - 2008

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Forms of economic activity

Definition 1

The form of economic activity is a system of norms that determines the internal relations of the partners of the enterprise, as well as the relationship of this enterprise with other counterparties and government agencies.

There are several forms of economic activity:

Individual form;
collective form;
corporate form.

Under individual form of economic activity refers to an enterprise whose owner is either an individual or a family. The functions of the owner and entrepreneurs are combined in one entity. He receives and distributes the income received, and also bears the risk from the implementation of his economic activities and has unlimited property liability to his creditors and third parties. As a rule, such enterprises are not legal entities. The owner of this enterprise can attract additional hired labor, but in a rather limited amount (no more than 20 people).

If speak about collective form of economic activity, then there are three types of them: business partnerships, business companies, joint-stock companies.

Business partnerships can be in the form of: full partnership and limited partnership. A general partnership is an organization based on collective ownership. It is usually a combination of several individuals or legal. All participants in this type of partnership bear full unlimited liability for all obligations of the partnership. The property of a full partnership is formed at the expense of the contributions of its participants and the income received in the course of carrying out their activities. All property belongs to a participant in a general partnership on the basis of shared ownership.

A limited partnership is an association where one or more of its owners are fully liable for all the obligations of the partnership, the remaining investors are liable only to the extent of their capital.

To business companies include: limited liability company, additional liability company. A limited liability company is an enterprise that is created by combining the contributions of legal entities and individuals. At the same time, the number of participants in a limited liability company cannot exceed the established limit, otherwise, within a year this society will be converted into a shareholder.

Additional Liability Company is an organization whose authorized capital is divided into shares, the size of which is determined in advance. This type of company is formed by one or more persons. For all obligations of the company, all its founders bear subsidiary liability in the amount that is a multiple of the value of the contribution to the authorized capital.

Joint-stock company is a form of economic activity, all the funds of which are formed by combining the capital of the founders, as well as the issuance and placement of shares. Members joint-stock company are liable for all obligations of the company in an amount equal to the contributions.

In order to protect their commercial interests and increase the efficiency of using the capital of an enterprise, various organizational and legal forms can be combined into so-called corporate forms of entrepreneurship. These include: concerns, consortium, intersectoral and regional unions.

Concern is an association of organizations that carry out joint activities voluntarily. As a rule, concerts have scientific and technical functions, production and social development, functions foreign economic activity and etc.

Consortium- association of the organization for the solution of certain problems, created for a while. In our country, a consortium is being created to implement state programs by the forces of organizations of any form of ownership.

Industry and regional unions are an association of organizations on contractual terms. These unions are created to carry out one or more production and economic functions.

Organization of economic activity

The organization of economic activity goes through three stages:

Stage 1 - opportunity assessment. Initially, an objective assessment should be made of all the resources necessary for the production process. For these purposes, it is advisable to use scientific developments. The main advantage of this stage is that it helps to give a preliminary assessment of the potential for production of products precisely in those volumes and under those conditions that will be investigated, and on the basis of which the decision to launch the production of a particular product will be approved. After the production potential of the organization has been studied, the production line is launched within the framework of the formed plan.
Stage 2 - launch of ancillary production. The implementation of this stage takes place only if there is a need. Ancillary production is quite a necessary measure, since it helps to develop new market segments and increase the chance of the organization's financial development being effective. The organization can be serviced on your own and through the involvement of third-party organizations and resources. At this stage, services are used to optimize the activities of production and evaluate the potential costs of funds. At the next stage, work is carried out aimed at studying the sales market and the possibilities of selling products.
Stage 3 - marketing of products. All stages affecting the sale of products are monitored. At the same time, a record of sold products is kept, forecasts are compiled and studied, which allow making competent decisions by the management of the organization. There are situations when it is necessary to develop a methodology for after-sales service. For example, when establishing a warranty period for their products.

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PRODUCTION AND ECONOMIC ACTIVITIES OF THE ENTERPRISE

Introduction

Settlement part

1.3 Human resources

Conclusion

Introduction

production finance entrepreneurship

Over the past decade and a half, the process of formation of market relations has been intensively going on in Russia. Entrepreneurial activity contributes to their best development. The firm is the main link in the market economy, since only with the help of firms is there an intensive functioning and development of market relations. The behavior of the firm in the market is great importance not only for the entrepreneur and employees of the company, but also for other groups of subjects. The study of the behavior of firms is a necessary condition for the development of adequate decisions by economic agents both at the micro and macro levels. The firm as an economic phenomenon integrates and organizes the economy at the micro level. The totality of firms determines the efficiency of the national, regional and world economy as a whole. The firm always stands at the center of a market economy, and its functioning directly affects market relations.

The purpose of this work is to study the production activities of the enterprise, the acquisition of skills in calculating various indicators of the production and economic activity of the enterprise.

Settlement part

1. Production resources of the enterprise and its potential for the production of products

1.1. Fixed assets of the enterprise.

Let's calculate the average annual cost by groups of fixed production assets in the current year. The calculation is made according to the formula

OPFsr \u003d OPFng + (OPFvv * FM) / 12 - [OPFselect (12 - M)] / 12,

Where OPFkg - the cost of fixed assets at the end of the year;

OPFng - cost of fixed assets at the beginning of the year

OPFvv - the cost of fixed assets introduced during the year

OPFvyb - the cost of fixed assets retired during the year

FM - the number of months of operation of the introduced fixed assets;

F l - liquidation value;

M - the number of months of operation of retired fixed assets.

The results of calculating the average annual cost of the OPF are shown in Table 1-r.

We will calculate depreciation for the year and month using the straight-line method of depreciation.

The calculation of depreciation deductions for groups of fixed assets per year is based on the average annual cost of fixed assets, useful life, taking into account the liquidation value according to the formula

Agod \u003d (OPFsr - L) / C, where

L - liquidation value, thousand rubles,

C - useful life, years.

The liquidation value is determined

L \u003d OPFav * l / 100,

wherel - liquidation value, %

Depreciation deductions per month are determined

Am = Agod / 12

The results of depreciation calculations are presented in Table 2-r.

Table 1-r

Groups and types of OPF

Useful life (years), Tpi

Liquidation value (in%), L

Annual depreciation rate (%) N a

The cost of the OPF at the beginning of the year, thousand rubles

Average annual cost, rub.

Amount of annual depreciation charges, thousand rubles

introduced OF

Write-off OF

of all OPF group 4 + group 5-group 6 Csg

structure

annual Ag

monthly Aezh

Structures

Machinery and equipment, power machines and equipment

a) a tractor

Working machines and equipment:

a) metal cutting equipment

b) hoisting and transport and loading and unloading machines and equipment

c) machines and equipment for electric welding and cutting

d) computer technology

Other machines and equipment

Vehicles

a) buses

Instruments

Production and household equipment and accessories

Let's calculate the annual depreciation for metal-cutting equipment using the declining balance method.

In this case, an increase factor is applied to calculate depreciation. Let's take it equal to 2. In this case, the annual depreciation rate will be 22%. The calculation is made taking into account the residual value at the end of the period.

The calculation of annual depreciation charges is presented in table 2-p.

Table 2-r

		Annual depreciation, thousand rubles








9 (half a year)

Calculation of depreciation deductions using the declining balance method is convenient to use for small enterprises that have recently opened, the duration of which is unknown. This method accounting helps to write off most of the cost during the first years of operation of the enterprise.

Calculate the annual depreciation expense for vehicles write-off method based on the sum of the number of years of useful life.

The sum of the number of years for vehicles 1 + 2 + 3 +… +16 + 17 = 153

Then in the 1st year 17/153 of 125.3 thousand rubles is written off, in the 2nd year 16/153 of 125.3 thousand rubles, and so on. The calculation results are presented in Table 12.

Table 3-r

Residual value at the beginning of the year	Annual depreciation, thousand rubles	Cumulative depreciation	Residual value at the end of the year

Writing off depreciation charges using the useful life method also allows you to write off most of the value of fixed assets in the first years.

1. Production resources of the enterprise and its potential for the production of products

1.1 Calculation of production capacity and actual output

Let's calculate the production capacity of the PM enterprise

The number of calendar days is 365.

Number of weekends and holidays - 108 days

Maximum possible number of working days = 365 - 108 = 257 days

The number of working days, taking into account planned downtime = 257 * (1 - 0.1) = 231.3 days

Working time including downtime = 231.3 * 8 = 1850.4 hours

Number of pieces of metal-cutting equipment = cost of metal-cutting equipment / unit price of metal-cutting equipment = 275 / 5 = 55 pieces.

The maximum possible output (production capacity) = 55 * 1850.4 / 49.2 = 2068.5? 2068 units

The actual number of products produced = 2068 * 0.82 = 1695.76 units. ? 1696 units

1.2 Raw and material resources

We will calculate the material costs for the production of products (MZ). The results of calculations of raw materials and materials are presented in table 4-r.

The results of calculations of components and semi-finished products are presented in table 5-r.

Table 4-r

Assembly and part number	Number of parts per item	Waste (column 3-column 4)	Price for 1 kg	Cost, rub.
				materials	materials
					per knot (group 3x group 6)	per set (group 8x group 2)	per knot (group 5x group 7)	per set (column 10x gr.2)

Table 5-p

Name of components and semi-finished products	Consumption rate	Selling price of the product, rub. cop.	The cost of components for the product, rub./cop.
electric motor
Electric generator
Speedometer
pressure gauge

Bearing




Drive belts

Transport and procurement costs (TZR) are calculated by the formula:

TZR \u003d Z cm x K 1 + Z pf x K 2,

Where 3 cm is the cost of raw materials and materials per set (total of column 9, table 4-P),

Z pf - the cost of purchased semi-finished products per set (total gr. 6, table 5-P),

TZR \u003d 19,625.4 * 0.11 + 5826.5 * 0.04 \u003d 2391.85 rubles.

MZ units \u003d Z cm + Z pf + TZR \u003d 19 625.4 + 5826.5 + 2391.85 \u003d 27843.75 rubles.

Material costs for the entire volume of output are determined taking into account the calculated actual output.

MZ \u003d MZ unit x V f \u003d 27843.75 * 1696 \u003d 47,223,000 rubles. = 47,223 thousand rubles.

1.3 Human resources

Calculate the labor costs for the production of products. The calculation results are presented in table 6-p

Table 6-r

The number of the assembly unit and the parts included in it	Number of parts per item and assembly	normalized salary
		per item	per set

Normalized wage for one product is 352.69 rubles.

Under the basic salary it is customary to understand:

- payments for hours worked, for the quantity and quality of work performed with time-based, piecework and progressive pay;

– surcharges in connection with deviations from normal working conditions, for overtime work, for work at night and during holidays and etc.;

– payment for downtime through no fault of the employee;

- bonuses, bonuses, etc.

In this course work, the basic wages of production workers include:

a) normalized salary for a set (product) (Z n),

b) premium (Prem),

c) Ural coefficient (K y).

The basic salary can be determined by the formula:

Z o \u003d Z n + Prem + K y

a) The normalized salary for the product (Z n) is determined by the total of gr. 4 tab. 6-P "Calculation of normalized wages for one product."

b) The bonus can be conditionally accepted in the amount of 50% of the normalized salary:

P \u003d Zn * 50% / 100% \u003d 352.69 * 0.5 \u003d 176.35 rubles.

c) The Ural coefficient is set by law in the amount of 15% of the amount of the normalized salary and bonus:

Ku \u003d (Zn + P) * 15% / 100% \u003d (352.69 + 176.35) * 0.15 \u003d 79.35 rubles.

Zo \u003d 352.69 + 176.35 + 79.35 \u003d 608.39 rubles.

Additional wages are accrued to employees not for the time actually worked or work performed, but in accordance with applicable law. These include:

– payment of regular vacations of employees;

– payment of preferential hours for teenagers;

– payment for the time of fulfillment of state and public duties, etc.

It is included in the cost of the calculation method in proportion to the basic salary or by creating reserves.

The additional salary (Sd) is usually around 10% of the basic salary.

Zdop \u003d Zo * 10% / 100% \u003d 608.39 * 0.1 \u003d 60.84 rubles.

In addition to the basic and additional wages, the prime cost also includes social expenses that are part of the Unified Social Tax. Deductions for social needs include deductions: Pension Fund, obligatory medical insurance fund, social insurance fund. Deductions for social needs are made from the sum of the basic and additional wages;

Social insurance contributions (O sn) currently amount to about 26% of (S basic + S d).

Main \u003d (608.39 + 60.84) * 0.26 \u003d 174 rubles.

Thus, the labor costs included in the cost of the product will be:

TZ unit \u003d Z o + Z d + O sn \u003d 608.39 + 60.84 + 174 \u003d 843.23 rubles.

Where TK units - labor costs;

Z about - the salary of the main production workers;

З d - additional salary;

About sn - the amount of deductions for social needs.

2. Current costs of production and sales of products

1) Calculate the total cost of a unit of production.

Costing is a system of calculations that determines the cost of all commercial products and their parts, the cost of specific types of products, the amount of costs individual divisions enterprises for the production and sale of products.

Costing is necessary to determine the price of a unit of production, to compare the costs of the enterprise with the results of its production and economic activities, to determine the level of efficiency of the enterprise and other purposes

To calculate the cost of a unit of production, the costs are classified by expense items.

The calculation is presented in table 7-p.

Table 7-p

	Item of expenses	Amount RUB
	Raw materials (3 cm)
	Purchased and component products and semi-finished products (Z pf)
	Returnable waste (deductible)
	Transport and Procurement Costs (TZR)
	TOTAL material costs(str1 + str2 - str3 + str4) (MZ unit)
	Basic wages of production workers (Z o)
	Additional wages for production workers (W d)
	Deductions for social needs (About sn)
	TOTAL labor costs (line 6 + line 7 + line 8) (TK units)
	Expenses for preparation and development of production (7%)
	Equipment maintenance and operation costs (70%)
	Workshop expenses (110%)
	TOTAL shop cost (line 5 + line 9 + line 10 + line 11 + line 12)
	Factory overhead (130%)
	Other operating expenses (0.5%)
	TOTAL Production cost (line 13 + line 14 + line 15) (S ex. unit)
	Non-manufacturing expenses (2%)
	TOTAL Total cost (line 16+line 17) (S full units)
	profit (20%)
	Selling price

	Trade margin
	Retail price

Costs for individual articles calculations are defined in the following order:

a) Direct costs (which include items 1-9) are calculated using the standard method. In the calculation, they are filled in according to the calculations performed in sections 1.3 and 1.4 of the course work.

b) Indirect costs (which include items 10 - 12, 14, 15 and 17) are allocated to the cost various methods proportional to some conditional base. Indicative distribution standards for the relevant items are given in Table. 9-R.

As a conditional base in the course work is taken for articles 10-14 - the basic wages of production workers, for article 15 - shop cost, for article 17 - production cost.

The cost structure suggests that this type of product is material-intensive - material costs account for 88.6% of the total cost of the product. In this regard, the real cost reduction reserve is the reduction of consumption rates for raw materials and materials by reducing waste.

2) The full cost (S full) of the annual volume of production is calculated as the product of the total cost of a unit of production and the actual volume of output, defined in paragraph 1.2 of task 1.

S full \u003d S full. unit x V f.

Sfull = 30,787.16 * 1696 = 52,215,023.36 rubles = 52,215.02 thousand rubles

3) The sales price of products by the cost method can be determined by the full cost method, the standard cost method and the direct cost method. In the course work, it is advisable to use the full cost method.

The full cost method is a method of pricing based on all costs that are written off per unit of a particular product and to which the profit necessary for the enterprise is added. The method is used by enterprises whose position is close to monopoly and the sale of products is practically guaranteed.

The selling price per unit of production (P otp) can be defined as:

Ts otp \u003d S full unit + P,

Where S is full - the total cost of the product, rub.;

P - profit, rub.

Profit (P) is calculated by multiplying the total cost by a given level of profitability for a given product. The level of profitability that satisfies the enterprise is set at the enterprise independently, taking into account the costs that the enterprise must make from profits, the price level of competitors and the market situation for this product. The paper proposes to establish a level of product profitability of 20% of the total cost.

Retail price (P r) is determined by the formula:

C r \u003d C otp + VAT + TN,

Where VAT - value added tax - 18% of (C otp - MZ), rub.,

TN - trade markup -15% of (C otp + VAT), rub.

RP \u003d C otp x V f.

3. The need for working capital of the enterprise

The working capital ratio (N ob.sr.) is the minimum required amount of funds to ensure the continuity of the enterprise. The general standard of working capital, or the total need for working capital of an enterprise, is defined as the sum of private standards calculated for individual elements of working capital.

The calculation is carried out according to the formula:

N ob.sr \u003d N pz + N nzp + N gp + N other,

Where N pz - the standard of working capital in inventories;

N nzp - the standard of working capital in work in progress;

N gp - the standard of working capital in finished products;

N so on - the standard of working capital in other stocks.

The OS standard in inventories is determined by the formula:

Npz \u003d M / 360 * n \u003d 47,223 / 360 * (28 + 5 + 8) \u003d 5378.18 rubles.

Where M / 360 is the average daily consumption of raw materials and materials, rub.,

n - stock rate, days.

The norm of the stock of working capital for a group of materials takes into account the time spent in the current, insurance and transport stocks.

The OS standard in work in progress is determined by the formula:

Nnsp \u003d Spr / 360 * Tc * Knz \u003d 51 191.2 / 360 * 26 * 0.6 \u003d 2218.3 rubles.

Where Spr / 360 - production cost per day, rub.,

Tts - the duration of the production cycle, days,

Knz - the coefficient of increase in costs.

The OS standard in finished products is determined by the formula:

Ngp \u003d Stot / 360 * t \u003d 52 215.03 / 360 * 6 \u003d 870.25 rubles.

Where Sfull / 360 is the total cost of production per day, rub.

t - stock rate of finished products, days.

The standard of working capital in other stocks can be determined by the formula:

Nproch \u003d PrZ / 360 * k \u003d 4600 / 360 * 39 \u003d 498.33 thousand rubles.

Where PrZ / 360 - one-day consumption of other reserves, rub.

k - stock rate of other stocks, days.

The calculation results are summarized in Table 9-P.

Table 9-R. Calculation of the need for working capital

	Working capital ratio	Amount, thousand rubles
	The standard of working capital in inventories
	Working capital ratio in work in progress
	The standard of working capital in finished products
	Working capital ratio in other inventories
	General working capital ratio

4. Financial results of the enterprise

The financial results of the enterprise are characterized by the amount of profit received or losses incurred. The proceeds from the sale of products and the cost of goods sold are calculated in task 2. Other income and expenses received and incurred by the enterprise are presented in Table. 8-I. Take the income tax rate equal to 24%. All profits received by the enterprise are subject to taxation. Profit (loss) of the reporting period (balance sheet profit) of the enterprise P b is defined as:

P b \u003d P r + P pr + P vd,

Where P r - profit (loss) from the sale of products, thousand rubles,

П pr - profit (loss) from other sales, thousand rubles,

P vd - profit (loss) from non-operating activities, thousand rubles.

P p \u003d RP - S full

P pr \u003d D pr - R pr,

where D pr - other operating income, thousand rubles,

Р pr - other operating expenses, thousand rubles.

P vd \u003d D vd - R vd,

Where D vd - non-operating income, thousand rubles,

R vd - non-operating expenses, thousand rubles.

Income tax N p is calculated by the formula:

Where P n - taxable profit, thousand rubles. (in our case P n \u003d P b),

C np - income tax rate, %

Net profit (Ph) is defined as:

P h \u003d P b - N p.

The results of the calculations are summarized in Table. 10-R.

Table 10-R. Financial results of the enterprise

	Name	Amount, thousand rubles
I. Income and expenses from ordinary activities (production and sale of products)
	Revenue (net) from the sale of goods, products, works, services (excluding VAT)
	Cost of sold goods, products, works, services
	Profit (loss) from sales (sales of products)
II. Operating income and expenses (other sales)
	Other operating income (income from other sales)
	Other operating expenses (expenses from other sales)
	Profit (loss) from other sales
III. Non-operating income and expenses (non-operating activities)
	Non-operating income
	non-operating expenses
	Profit (loss) from other non-operating activities)
Total for the reporting period
	Profit (loss) of the reporting period (balance sheet profit)
	income tax
	Net profit (profit remaining at the disposal of the enterprise)

5. Business risk

The risk assessment of entrepreneurial activity is carried out within the framework of the theory operating lever.

The concept of operating leverage is based on the fact that there are fixed costs that do not change over a fairly wide range of changes in production volumes, and variable costs that are directly proportional to this volume. When increasing or decreasing production volumes, the ratio between variable and fixed costs (operating leverage) changes, and as a result, profit increases or decreases disproportionately to the change in the volume of activity. The study of the effect of operating leverage consists in assessing the impact on profit of a change in sales volume.

1) To determine the amount of fixed and variable current production costs, classify the items of expenditure shown in Table. 6-P, into conditionally constant and conditionally variable.

According to the degree of dependence on the volume of production, costs are divided into conditionally variable and conditionally fixed.

Conditionally variable (proportional) - these are costs, the amount of which depends directly on changes in the volume of production (wages of production workers, costs of raw materials, materials, etc.).

Conditionally fixed (disproportionate) - these are costs, the absolute value of which, with a change in production volume, does not change or changes slightly (depreciation of a building, fuel for heating, energy for lighting rooms, salaries of management personnel).

2) Critical production volume (break-even point)

The break-even point is the volume of product sales at which the income received provides reimbursement for all costs and expenses, but does not make it possible to make a profit, in other words, this is the lower limit of output at which profit is zero. The break-even point is characterized by the following indicators:

– critical sales volume, pcs.

– profitability threshold, rub.

– margin of financial strength, rub.

The critical volume of product sales Qcr is the volume of sales at which profit is zero and is determined from the condition

VP \u003d RP - S full \u003d 0

according to the formula:

Where And post - fixed production costs for the actual output;

And lane - variable production costs per unit of output.

Threshold of profitability, rub. - this is such sales revenue at which the company no longer has losses, but still does not receive profit:

P rent \u003d Q cr * C otp

The margin of financial safety is the amount by which the company can afford to reduce revenue without leaving the profit zone.

According to the value of the relative indicator of the financial safety margin, one can judge the entrepreneurial risk of incurring a loss. The higher positive value this indicator, the lower the entrepreneurial risk. Entrepreneurial risk in the region of the zero value of the indicator corresponding to the critical point becomes large.

In relative terms, the financial safety margin is defined as:

The strength of operating leverage (COP is determined by the ratio of gross margin (VM) and gross profit (GP):

This indicator is more adapted to serve as a measure of entrepreneurial risk. Its value increases very rapidly as the actual volume of sales of products approaches the break-even point.

Negative values of the financial safety margin and the strength of the operating lever indicate that the actual volume of production, the price and the level of current costs are such that they cannot lead to a profit.

Calculations to assess the change in these indicators with the full and estimated use of production capacity, as well as with a critical volume of production (break-even point) should be presented in Table 11-P.

Table 11-R. Business risk

Name of indicator	Indicator values

	With actual production volume	With full use of PM	At a critical production volume
1. Sales volume (production volume), pcs.
2. Unit price, rub
3. Gross revenue, thousand rubles
4. Gross costs, thousand rubles
5. Fixed costs, thousand rubles
6. Variable costs, thousand rubles
7. Specific variable costs, rub
8. Break-even point, pcs
9. Gross margin, thousand rubles
10. Gross profit, thousand rubles
11 Force of operating leverage
12 Financial safety margin

The capacity utilization rate is high, so the financial safety margin is quite high.

6. Efficiency of production and financial activities

The concept and performance indicators of an enterprise are built on the basis of comparing the results of its activities with the resources attracted (expended) by it or with the costs incurred by it.

The production and financial results of the enterprise, the resources expended by it and the costs incurred by it can be judged from the data and results of calculations carried out earlier.

All calculations of performance indicators are summarized in Table. 12-R

Table 12-P. Enterprise performance

	Name of indicator	Formula for calculation	Indicator value
1. Efficiency in the use of fixed assets
	return on assets
	capital intensity
	Profitability of fixed assets
2. Efficiency in the use of material resources
	Material return
	Material consumption
3. Efficiency of current production costs
	Costs per 1 rub. marketable products
	Product profitability
	Profitability of sales
4. Efficiency in the use of current assets
	Turnover ratio
	Fixing factor
	The duration of one turnover of current assets

Conclusion

In general, the production activity of the enterprise can be assessed as successful - the activity of the enterprise makes a profit, the profitability of production is 44.5%. The enterprise has a solid margin of financial strength, the actual volume of production is much higher than the critical one.

Also, the company has high rates of return on fixed assets and high rates of turnover of working capital.

The activity of the enterprise is profitable and successful, and it is difficult to give specific recommendations for improving its activity.

List of used literature

working capital finance entrepreneurship

1. Volkov O.I. Economics of the enterprise: a course of lectures: textbook. allowance for universities / O.I. Volkov, V.K. Sklyarenko. - M.: INFRA-M, 2009. - 280 p.

2. Safronov N.A. Economics of the organization (enterprise): textbook. for avg. prof. education / N.A. Safronov. - 2nd ed., with rev. - M.: Master, 2008. - 256 p.

3. Economics of the organization (enterprises, firms): textbook. for universities / ed. B.N. Chernysheva, V.Ya. Gorfinkel. - M.: Vuzovsky textbook, 2008. - 536 p.

4. Economics of the enterprise (firm): textbook. for universities / ed. O.I. Volkova, O.V. Devyatkin. - 3rd ed., revised. and additional - M.: INFRA-M, 2008. - 604 p.

5. Economics of the firm: textbook. allowance / ed. A.N. Ryakhovskaya. - M.: Master, 2009. - 26 p.

6. Economics of the firm: textbook. allowance / ed. T.V. Muravieva. - 4th ed., erased. - M.: Academy, 2008. - 400 p.

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Introduction

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Settlement part

1. Production resources of the enterprise and its potential for the production of products

1.1. Fixed assets of the enterprise.

Let's calculate the average annual cost by groups of fixed production assets in the current year. The calculation is made according to the formula

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