Enterprise activities. Economic activity of the enterprise

20.09.2019

The activities of organizations (enterprises) are carried out in three main areas: production, commercial, financial, which are independent species activities that complement each other.

Manufacturing entrepreneurship- this is an activity aimed at the production of products, the provision of services, the performance of work, the collection, processing and provision of information to be subsequently sold to consumers. Its implementation requires financial and material resources. The initial element of the technology for the implementation of this type of entrepreneurship is the choice of the main field of activity. The choice of the type of activity involves marketing research: how much the product or service is needed by the buyer (client), the demand for this species product, its size and development trends, what is the possible selling price, production and sales costs, estimated sales volumes.

The result of this type of entrepreneurship is the production of a product that must be sold. The efforts of the entrepreneur should be focused on concluding a deal for the supply of the manufactured product before the start of its production in order to reduce the risk of bankruptcy. It is necessary to monitor the conjuncture in order to respond in a timely manner to changes in demand, which leads to the individualization of goods (services) and pricing.

commercial entrepreneurship characterized by the fact that its content is commodity-money, trade and exchange operations, i.e. resale. As the initial stage of technology is the choice of what to buy, what to resell and where the selling price should be higher than the purchase price, the demand for the intended product should be sufficient. To do this, a marketing plan is developed, which determines the measures for conducting a sale and purchase transaction, determines the funds for advertising, transportation costs, the cost of processing commercial documents, the cost of renting premises, forms of sale of goods, justifies the receipt of loans, taxes are calculated. A carefully drawn up marketing plan allows you to evaluate the profitability or unprofitability of the transaction.

financial entrepreneurship is a kind of commercial enterprise, an object of sale, a specific product acts: money, currency, securities.

The entrepreneur can act as a seller, usurer, representing money, currency and securities to the consumer on loan for a certain fee or at a certain percentage.

An important form of financial entrepreneurship is the issue of securities. The entrepreneur sells them, places them on certain conditions and obligations as a “financial product”. If there is no money to buy securities, an entrepreneur can buy them on credit.

Financial entrepreneurship needs well-delivered information. In this transaction, special attention is paid to checking the financial solvency of the buyer, the establishment of a guarantor who guarantees the buyer.

A financial transaction is considered successful if its estimated profit is at least
5% of the cash proceeds (volume of the transaction), with long-term transactions this percentage rises to 10-15%.

PRODUCTION PLANNING AND BUSINESS PLAN OF ORGANIZATIONS

Essence and principles of production planning

Production planning- this is a production management function, including: evaluation of alternative options for achieving production goals, development and implementation of a production plan. Maintenance plans can be problematic, complex or local; strategic, tactical (as a rule, annual) or operational.

Here are the main tasks of planning the activities of a production system (firm):

1) the choice of the optimal strategy of the company for the future based on forecasts of alternative options strategic marketing;

2) ensuring the sustainability of the functioning and development of the company;

3) shaping with application scientific approaches an optimal portfolio of innovations and innovations in terms of nomenclature and assortment;

4) structuring the goals of innovation;

5) comprehensive support for the implementation of plans;

6) formation of organizational, technical and socio-economic measures that ensure the implementation of plans;

7) coordination of the implementation of plans for tasks, performers, resources, terms, place and quality of work;

8) stimulating the implementation of plans.

The main principles of planning include:

a) continuity of strategic and tactical plans;

b) social orientation of the plan;

c) ranking of planning objects according to their importance;

d) the adequacy of planned indicators;

e) consistency of the plan with the parameters external environment control systems;

e) plan variability;

g) the balance of the plan (subject to the provision of a reserve for the most important indicators);

h) the economic feasibility of the plan;

i) automation of the planning system;

j) provision feedback planning systems.

Let us briefly consider the content of the listed planning principles. The continuity of the strategic and current plans provides that the composition of the current plans or sections of the business plan should repeat the main sections of the company's strategy. The number of planned indicators in sections of the business plan should be greater than in sections of the company's strategy. The shorter the planning horizon, the more number planned indicators. The indicators of the business plan should not contradict the approved indicators of the company's strategy, they can only be more stringent and beneficial to the company at the current moment.

The social orientation of the plan provides for the solution (along with technical and economic problems) of the problems of ensuring compliance with international requirements for environmental friendliness, safety and ergonomics of manufactured goods and the functioning of the company, as well as indicators of the social development of the team.

Ranking of planning objects according to their importance must be carried out for the rational distribution of available resources. For example, if manufactured goods have approximately the same level of competitiveness, then it is first necessary to direct resources to increase the competitiveness of the product that has the largest share (by value of sales) in the company's program. With a different level of competitiveness of goods, the priorities for the allocation of resources are determined according to the methodology outlined in the course "Strategic Management".

The adequacy of planned indicators of reality is ensured, firstly, by an increase in the number of factors taken into account when forecasting alternative planned indicators, and secondly, by reducing the approximation error or increasing the accuracy of forecasts.

The consistency of the plan with the parameters of the external environment of the control system is established by analyzing the dynamics of environmental factors and studying the influence of these factors on planned indicators.

The variability of the plan is associated with the development of at least three alternative options for achieving the same goal and the choice of a rational option that ensures the achievement of the planned goal at the lowest cost.

The balance of the plan is ensured by the continuity of the balance of indicators along the hierarchy, for example, the functional model of the object, the cost model (when conducting a functional cost analysis), the balance of receipt and distribution of resources, etc. At the same time, it is planned to create a reserve for the most important indicators.

The economic feasibility of the plan is one of the most important principles of planning. The final choice of a variant of planned indicators should be carried out only after a system analysis, forecasting, optimization and economic justification of alternative options. This principle of planning is discussed in detail in the course "Development of a management decision".

Automation of the planning system is one of the methods of planning that requires the use of modern information technologies and computer technology, providing information coding based on its classification, unity and consistency of information by stages. life cycle planning object, operational processing, reliable storage and transmission of information.

The principle of planning - providing feedback to the planning system - implies the possibility for the plan executor (the output of the planning system) to submit proposals for changing (adjusting) the plan to its developer.

It is very difficult to apply all the considered planning principles. This is only possible for large firms with qualified personnel, modern information technologies and the necessary resources. Therefore, the number of applied planning principles is determined by the complexity and quantity of goods and services produced, the position and stability of the firm. It should be noted that in the conditions of fierce competition, the trends in planning are as follows: reducing the time for developing plans while maintaining or increasing the lead time (forecasts), improving the quality of plans by increasing the number of applied planning principles, implementing modern methods optimization and marketing concept.

Unlike planning, design provides the creation of concrete patterns for the future. Design- the process of creating a project. economic project- a program of actions, measures to implement a specific, substantive socio-economic plan, for example, to upgrade production, release and sell new goods, etc. Project management stands out as a special kind of activity.

Projects can be global, national, local. Investment projects are the main form of planning for national and local economic growth.

Forms of production planning and types of plans

Planning as a form of state influence on the economy exists in almost all countries. It organically fits into the market mechanism of management. It is important to determine what and how the state should plan, and what - the business entities themselves. To solve this problem, it is necessary to consider the types of planning.

1. From the point of view of the obligatory planning tasks - directive and indicative planning.

Directive planning is a decision-making process that is binding on planning objects. The entire system of socialist national economic planning had an exclusively directive character. Therefore, for non-fulfillment of planned targets, the heads of business entities were subject to disciplinary and sometimes even criminal liability. Directive plans are, as a rule, targeted and characterized by excessive detail.

Directive planning can serve effective tool solving many economic problems of national importance, for example, in the field of environmental protection, defense, social policy, economic restructuring, etc. Planners point out that while directive planning is an alternative to market bootstrapping, it is not the antithesis of the market. This is its product and an important element practiced not only by the state, but also by business itself.

Indicative planning - the process of making decisions that are advisory in nature for planning objects. It is the most common form of government planning for macroeconomic development worldwide. Indicative planning is the opposite of directive planning, because the indicative plan is not binding. As part of the indicative plan, there may be mandatory tasks, but their number is very limited. In general, it is guiding, recommendatory in nature.

As a management tool, indicative planning is most often used at the macro level. The tasks of the indicative plan are called indicators. These are parameters that characterize the state and directions of economic development, developed by government bodies in the course of the formation of socio-economic policy and establish measures of state influence on economic processes in order to achieve these parameters.

As indicators, indicators are used that characterize the dynamics, structure and efficiency of the economy, the state of finance, money circulation, the securities market, price movements, employment and quality of life of the population, foreign economic relations etc. The main task of the indicative plan is not only to give a quantitative assessment of these indicators, but also to ensure the interconnection and balance of all indicators of economic development. Therefore, the role of the indicative plan is to identify those parameters of the economy that can be adjusted by the state if economic development does not follow a favorable scenario.

Indicative planning is also applied at the micro level. Moreover, when drawing up long-term plans, indicative planning is used, and in current planning, directive planning. Many foreign researchers note the need to clearly distinguish between obligations and plans. Unlike a plan (indicator), an obligation (directive) is associated with the adoption of a decision on specific actions.

Indicative and directive planning should complement each other and be organically linked.

2. Depending on the period for which the plan is drawn up, and the degree of detail of planned calculations, it is customary to distinguish between long-term (long-term), medium-term and short-term (current) planning.

forward planning- the process of developing plans that define the long-term strategy of the enterprise and cover a period of more than 5 years (for example, 10, 15 and
20 years). Such plans are designed to determine the long-term strategy of the enterprise, including social, economic, scientific and technological development.

Forward planning should be distinguished from forecasting. In form they represent the same process, but in content they differ. Forecasting- this is a process of foresight, built on a probabilistic, scientifically based judgment about the prospects for the development of an object in the future, its possible state. Forecasting allows you to identify alternative options for the development of the planned process or object and justify the choice of the most appropriate option. In this sense, forecasting is one of the stages advanced planning. Without this attribute, forward planning would be guesswork, not scientific foresight.

However, in a number of socio-economic processes, forecasting can act as an independent management function. Forecasts of socio-economic development, compiled in the process of state management of the national economy at the level of the country and regions, can serve as an example. In addition, some processes and phenomena do not lend themselves to planning at all, but require their consideration in management (for example, demographic processes, spiritual life).

At the macroeconomic level, the subject of the forecast can be: gross domestic and gross national products; labor resources; labor productivity; production funds; capital expenditures; current consumption of the population; financial flows
and etc.

At the micro level, i.e. in economic entities, when drawing up strategic and technical and economic plans, the following can be predicted: price level; labor cost; sales volume and market share; profit and profitability; main competitors; scientific and technical research and development; required capital investments; risk etc.

Medium-term planning is carried out for a period of 1 to 5 years. At some enterprises, medium-term planning is combined with the current one. In this case, a so-called rolling five-year plan is drawn up, in which the first year is detailed to the level of the current plan and is essentially a short-term plan. Drawing up a business plan for the year is called annual planning.

Current planning- the process of creating enterprise plans for a period of up to 1 year, including semi-annual, quarterly, monthly, weekly (ten-day) and daily planning.

Strategic planning- the process of creating plans focused on the long term and defining the main directions of development of an economic entity. Through strategic planning, decisions are made about how to expand business activities, create new areas of business, stimulate the process of satisfying customer needs, what efforts should be made to meet market demand, which markets are best to operate, what products to produce or what services to provide, with what partners to do business with, etc.

The main goal of strategic planning is to create the potential for the survival of the enterprise in a dynamically changing external and internal environment that generates uncertainty in the future. As a result of strategic planning, the enterprise sets long-term goals and develops means to achieve them.

Tactical planning. If strategic planning is considered as a search for new enterprise opportunities, tactical planning should be considered the process of creating prerequisites for the implementation of these new opportunities, and operational-calendar planning - the process of their implementation.

The technical and economic plans reflect measures for expanding production and raising its technical level, updating and improving the quality of products, making the fullest use of scientific and technological achievements, etc. As a result of tactical planning, a plan is drawn up for the economic and social development of the company, which represents a comprehensive program for the production, economic and social activities of the company for the corresponding period.

The development of a plan for the economic and social development of an enterprise (association) is preceded by a deep and comprehensive analysis of its activities, the purpose of which is to assess the achieved organizational and technical level of production and identify intra-economic reserves.

Tactical planning allows you to realize hidden reserves, which can be expressed in increasing production volumes, reducing costs, improving product quality, increasing labor productivity, and reducing the need for capital expenditures.
etc.

Based on the technical and economic plan, links are established between the structural divisions of the enterprise, scientifically based proportions in production, budgets (estimates) are developed for the main types of activities, as well as control over their implementation.

Today, budgets are the main means of planning and control in both business and public administration. Firm budget- This is a plan that covers all aspects of business operations for a certain perspective period and reflects the goals and policies of the company established by top management for the enterprise as a whole and for each of its divisions.

Especially widely budgets are used in foreign management practice. In general, they perform three main functions, partially overlapping each other: planning, coordination and control. Therefore, a well-planned plan provides the basis for coordination, and effective control cannot be achieved without planning and coordination.

Tactical planning, as a rule, covers the short and medium term, while strategic planning is effective in the long and medium term. As for the objects and subjects of tactical planning, they can be very diverse. One rule to remember here is that the only way to make the tactical planning process controllable is to plan only the main types of products and costs, the most important functions. However, with a different structure of plans, the dependence "costs - output - profit - price" must be observed. Otherwise, tactical planning becomes impractical.

Operational scheduling (OKP)- current production, financial and performance planning for short periods of time, focused on supplementing, detailing, making adjustments to previously planned plans and work schedules. Operational-calendar planning is the final stage in the planning of the company's business activities. The main task of the OKP is to specify the indicators of the tactical plan in order to organize the daily systematic and rhythmic work of the enterprise and its structural divisions.

The following planned functions are performed in the OKP process:

The time for performing individual operations for the manufacture of parts of assembly units of products and products as a whole is determined by establishing the associated deadlines for the transfer of objects of labor by workshops-suppliers to their consumers;

Operational preparation of production is carried out by ordering and delivering to the workplace materials, blanks, tools, fixtures and other equipment necessary to fulfill the production plan;

Systematic accounting, control, analysis and regulation of the course production process preventing or eliminating its deviations from the planned schedule.

Ultimately, OKP allows:

Reduce interruptions in the movement of objects of labor at individual stages of production;

Ensure the uniformity and complexity of loading equipment and areas;

Clearly respond to any deviations that occur during the production process, and thereby create the prerequisites for the rhythmic and efficient operation of the enterprise and its divisions.

Operational scheduling links all elements of an enterprise into a single production organism, including technical training and logistics of production, creation and maintenance of the necessary stocks of material resources, marketing of products, etc.

The specifics of the OKP are closely related to the features of production technology, organization of production, labor and management. With this in mind, it is customary to single out typical OKP systems: custom, incomplete, detailed.

4. In the theory and practice of planning, other types of planning can also be distinguished, covering both the main and secondary aspects of this process.

In particular, planning can be classified according to the following criteria:

a) by degree of coverage:

General planning covering all aspects of the problem;

Private planning covering only certain areas and parameters;

b) by planning objects:

Target planning, relating to the definition of strategic and tactical goals;

Means planning, referring to the determination of the means to achieve the set goals (planning of such potentials as equipment, personnel, finance, information);

Program planning, relating to the development and implementation of specific programs, such as production and marketing programs;

Action planning, such as special sales, recruitment;

c) by areas of planning:

Sales planning (sales goals, action programs, marketing costs, sales development);

Production planning (production program, production preparation, production progress);

Personnel planning (needs, hiring, retraining, dismissal);

Acquisition planning (needs, purchases, disposal of surplus stocks);

Planning of investments, finances, etc.;

d) by depth of planning:

Aggregate planning, limited to given contours, for example, planning a workshop as the sum of production sites;

Detailed planning, for example, with a detailed calculation and description of the planned process or object;

e) to coordinate private plans in time:

Sequential planning, in which the process of developing various plans is one long, coordinated, sequentially implemented process, consisting of several stages;

Simultaneous planning, in which the parameters of all plans are determined simultaneously in one single planning act;

f) accounting for data changes:

Rigid planning;

Flexible planning;

g) in order in time:

Ordered (current) planning, in which, upon completion of one plan, another plan is developed (plans alternate sequentially one after the other);

Rolling planning, in which, after a certain scheduled period, the plan is extended for the next period;

Extraordinary (eventual) planning, in which planning is carried out as needed, for example, during the reconstruction or rehabilitation of an enterprise.

In practice, enterprises use various types of planning, and most often their combination. Aggregate various kinds planning, applied simultaneously on a particular business entity, is called form of planning.

The choice of one or another form of planning depends on many factors. The dominant position among them is occupied by the specifics of the enterprise. For example, a clothing manufacturing company plans to release its products for no more than 1-2 years, and a shipyard - for at least 5-10 years.

Among the many factors influencing the form of planning, three main ones can be distinguished:

a) factors determined by the specifics of the firm, such as the concentration of capital, the level of mechanization and automation of the management of the firm, geographical location firms, etc.;

b) environmental factors, for example, the nature of state regulation of the economy, the level and nature of competition, etc.;

c) criteria determined by the specifics of the planning process itself, for example, completeness, detail, accuracy, clarity, elasticity and flexibility, efficiency and usefulness of planning, etc.

Organization of the development of a business plan of activity industrial enterprise

In the matter of effective management of the process of improving the economic and financial condition of an industrial enterprise, an integrated approach is very important. Economic science and practice have proven that this approach is best implemented through the development and organization of the implementation of a business plan by enterprises.

Business plan- a plan, a program for the implementation of a business operation, the company's actions, containing information about the company, product, its production, sales markets, marketing, organization of operations and their effectiveness.

The business plan is designed to assess the feasibility of introducing a particular event. This is especially true for innovations that require large investments for their implementation.

The business plan of the investment project is developed to justify:

Current and long-term planning of the development of the enterprise, development (selection) of new types of activities;

Opportunities for obtaining investment and credit resources, as well as the return of borrowed funds;

Proposals for the creation of joint and foreign enterprises;

The expediency of providing measures of state support.

The development and implementation of a business plan in Russia requires taking into account some features:

Crisis situation and ever-changing economic relations put the head of the enterprise before the need to calculate future steps himself and learn to fight with competitors;

There is a new generation of leaders who were not leaders commercial organizations and poorly represent the whole circle of those waiting for them economic problems. The country has not organized a system for improving the qualifications of entrepreneurs and specialists;

In business plans Russian entrepreneurs must learn to justify their applications, proving to investors that they can calculate all aspects of the use of investments without worse than businessmen other countries;

Operating conditions Russian enterprises are very complex - there is no information necessary for managing the activities of the enterprise, it is not possible, due to differences in accounting and reporting, to use effective methods analysis and planning of indicators, etc.

To understand the essence of a business plan, it is necessary to clearly understand its functions. It's about about using a business plan to develop general concept, the general strategy for the development of the enterprise. Its other function is to evaluate and control the main performance indicators of the enterprise based on a comparison of actual data with business plan indicators. The business plan is also used to attract Money from the outside (it is becoming increasingly difficult to get loans, banks give preference to those who have a calculated business plan). With the help of this important document, enterprises solve the issues of involving partners in the implementation of plans. It is difficult to overestimate the role of the business plan as a mechanism for overcoming the crisis and strengthening the financial condition of the enterprise.

The business plan should provide for the comprehensive development of the enterprise's activities for the coming year and for a period of at least three years. The main indicators for the next two years should be developed on a quarterly basis (if possible, and by months), and only starting from the third year can be limited to annual indicators.

A business plan has advantages over other types of plans. Many industrial enterprises develop plans for individual indicators without taking into account their relationship, give preference to a production plan, do not take into account the state of commodity markets, etc.

A distinctive feature of the business plan of an industrial enterprise is not only its complex nature (it interconnects indicators characterizing the economic state of the enterprise, their resource, including financial security, calculations of financial results are given and an assessment is given of what will be, after the implementation of the business plan, the financial condition of the enterprise), but also what is of exceptional importance, namely: its focus on existing and new product markets or their individual segments.

The business plan includes the following sections:

- characteristics of an industrial enterprise, assessment of its strengths and weaknesses in comparison with competing enterprises, financing of the enterprise in the past and at present, organizational structure and staffing, what customer needs the enterprise provides, what is the company's market share and what are the trends, opportunities to strengthen its position in the market, main competitors and their strengths, technology level and production cost analysis;

- types of products in comparison with the products of other enterprises, indicating competitive advantages, substantiating the pricing policy, calculating optimal orders, characterizing the forms of remuneration, assessing the level of stocks and presenting the production concept;

- the main link in the business plan system are sections, in which the sales markets for goods, works and services are determined, an assessment of competition in the commodity markets is given, and a plan and results of marketing research are outlined to justify sales opportunities. The marketing plan is devoted to assessing the market opportunities of the enterprise: the volume of sales of the company's products and services. From the point of view of forecasting, these are the most important and complex indicators, since the study of the existing market and the formation of the level and structure of demand for products determine the results of the investment project. Market research data is also the basis for the development of a long-term strategy and current policy of the enterprise and determines its needs for material, human and financial resources. An important place in this regard is the description of the pricing strategy of the enterprise. The determination of the initial price is based on the results of the analysis of the demand for competitors' prices, the assessment of the costs of production and sale of products.

This section needs consider the global market, if the company's products have the ability to compete with similar ones in the world market. It is worth reflecting here what volume of sales of products of this type was on the world market for each year of the last five years. It is better to indicate this by geographical areas or countries. It should indicate what, in the opinion of the drafters of the business plan, there will be sales in the world market in each year of the next five years, what share of the world market the company's products will be in each year of the next five years, and why.

It should be described separately what factors will affect the market, such as legislation, policies, demographics, etc. What measures are needed to strengthen (increase) the sales of the company's products in conditions of changes, for example, in prices, accelerating inflation, some kind of legislative restrictions on the export of capital or on the import of products, etc.

Based on the results of the analysis of the state and development trends of the market, one of the main indicators of the business plan is formed - sales plan (implementation) of products and services. Sections of the business plan, such as production plan, investment and organizational plans, legal support of the enterprise, risk assessment and insurance. All these sections characterize and determine the economic condition of the enterprise. On their basis, when developing a business plan, enterprises substantiate such sections as financial plan, and a strategy for financing all areas of development.

The business plan of an industrial enterprise is a quantitative and financially defined expression of the marketing and production plans necessary to achieve the goals. In order for this plan to become a guide to action and real, it is necessary to constantly compare actual data with its indicators, analyze deviations, strengthen favorable and reduce unfavorable factors, and constantly improve the methodology for substantiating all sections of the plans. Negative impact on economic and financial performance is provided by ignorance of expected sales volumes due to ignorance of its customers and product markets. Therefore, the central link of the business plan is the rationale for the expected sales volumes. Correct forecasts and sales plans will allow the enterprise to avoid losses or minimize them and make the business plan a document for managing the activities of the enterprise.

The reality of the business plan should be determined on the basis of an analysis of the possibilities for achieving the set goals and assessing the profitability of achieving these goals for the enterprise.

As the business plan is being implemented (quarterly), it is necessary to make adjustments to it, if necessary, based on express diagnostics of the state of the enterprise.

Each enterprise has the opportunity to greatly facilitate express diagnostics, a comprehensive analysis of all major aspects of activity and business plan justification based on the use of modern computer technologies, and constantly conduct scenario analysis (what will happen if ...). Of particular importance in this case are the competent setting of tasks and the qualifications of users. To do this, it is necessary to establish continuous training of specialists not only in working with a computer, but also in new methods of analysis, planning, accounting and control.

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Topic 6. The results of the enterprise. Enterprise profit.

The results of the enterprise.
The structure of the financial results of the enterprise

1. The results of the enterprise
The results of the enterprise's work are evaluated by a system of economic indicators, such as the volume of gross and marketable output, the number of products sold, and profit. The most generalizing indicator is the financial result of the activity of an economic entity - profit. Profit is the excess of a company's income over its associated costs.
Profit is the result of the activity of the enterprise, which depends on the level of competitiveness of products, the value of the cost, the quality and quantity of products, labor productivity, the degree of use of production assets. The amount of profit is formed under the influence of many factors and reflects almost all aspects of the activity of an economic entity.
The basis for determining profit in accordance with NP(S)BU No. 3 is the classification of the activities of the enterprise. The most general concept is the ordinary activities of the enterprise, which includes the main activity and the operations that support it or arise as a result of its implementation.
The main activity consists of operating, investment, financial and other activities. Operational activity - the main activity of the enterprise, as well as other activities that are not investment or financial activities (Fig. 3).
This classification is the basis for the construction of the Statement of Financial Results. In the statement of financial results, the income and expenses from the respective types of activities are determined, they are compared and the result for the period is obtained as a result of this comparison. When determining and analyzing profit, it must be taken into account that income and expenses in NP(S)BU 3 have nothing to do with gross income and gross expenses in the terminology of the Profit Taxation Law.
Thus, the statement of financial results contains all the main indicators characterizing the efficiency of the economic process: the volume of turnover (income), the cost of production, the total costs of the enterprise, income from other operations and profit, the value of which is the main financial result of the enterprise.
In the process of analyzing the implementation of the profit plan, the tension and degree of implementation of the plan are checked, the factors influencing the deviation from the plan are identified, their magnitude and direction are determined, measures are developed to identify and use internal reserves to increase the profit of the enterprise.

Fig.3. Types of activity of the enterprise

2. The structure of the financial results of the enterprise

Analysis of the total profit of the enterprise includes an assessment of the magnitude and dynamics of the profit (loss) indicator at the following successive levels:

Gross profit from sales is a new indicator for financial reporting, which is defined as the difference between net income from sales and cost of sales. The economic meaning of this indicator is that it demonstrates the efficiency of the enterprise's production activities, giving information about the availability of sources for the enterprise to maintain the administrative apparatus, make investments and conduct promotional activities.
The financial result from operating activities is defined as the difference:
(gross profit from sales + other operating income) -
(administrative expenses + marketing expenses + other operating expenses)
The financial result from ordinary activities before tax is defined as
(financial result from operations + equity income + other financial income + other income) –
(financial costs + equity losses + other costs)
Equity income (loss) represents the financial result from investments made in associates, subsidiaries or joint ventures and accounted for using the equity method.
Net income is defined as:
(financial result from ordinary activities after tax + extraordinary income) –
(extraordinary loss + extraordinary income tax amount)
In the process of structure and dynamics net profit the specific weight of each of its elements in the total amount is determined. Then, by comparing the actual share with planned indicators or indicators for previous periods, deviations and the reasons that caused them are revealed.
The largest share in the structure of the net profit of an industrial enterprise, as a rule, has a gross profit from the sale of products.
Gross profit from the sale of products in general for the enterprise depends on four factors: the volume of sales of products, its structure, cost and the level of average selling prices.
The calculation of the influence of these factors on the amount of profit is carried out using the method of chain stands.

For reference
The procedure for calculating indicators for the use of working time

Fund of working hours worked by employees	people hours
Fund of unused working time due to all-day downtime	people hours
Fund of unused working time due to the absence of employees for work for good reasons	people hours
Fund of unused working time due to holidays and weekends	people hours
Calendar fund of working time	people hours	FRV + FTP + + FNR + FPV
Coefficient of use of calendar working time		FRV/KFRV*100
Time utilization rate		PDF/(KFRV-RFV)*100
Utilization rate of the maximum possible working time		PDF/(KFRV- FPV-FNR)*100

Manufacturing is the main pillar of any world economy. States that have departed from this simplest and unshakable principle, preferring to buy cheap imported goods, have in fact lost their independence long ago. Of course, the basis of the foundations of any production are enterprises. These are absolutely independent subjects of economic interaction, which are created to produce something or to provide some services to citizens or legal entities. A prerequisite is making a profit.

Each such subject must undergo a procedure state registration, get status legal entity, and only after that the enterprise can participate in economic relations both within the country and abroad.

Enterprise features

Like any participant in the economic process, each enterprise has a number of distinctive features by which it can be easily identified. Let's list them in more detail. Firstly, enterprises are the owners of some property, which must be under their control. It is with this property that they provide all theirs if any arise.

As an independent participant in trade turnover, enterprises act solely on their own behalf, and therefore have the right to conclude any contract both with other legal entities and with citizens. Due to its independence, such a subject of economic activity can be a defendant or a plaintiff in a court of any instance.

Of course, the activities of the enterprise must be fully reflected in the detailed financial statements, upon request, provided for verification by state regulatory structures. In addition, each subject must have a special name, which facilitates its identification.

Classification

In general, they are divided according to a whole range of features. So, according to the direction of activity, enterprises can be divided into those that produce consumer goods, as well as those that produce means of production. The production itself can be either continuous or discrete (interrupted for a certain period).

As for the focus, they can be divided into specialized, combined and universal.
They can be divided into small, medium and large sizes.
In addition, enterprises can produce serial, piece and experimental products (the latter types most often work for the military industry);
There are industrial, transport, trade varieties.
There are private, collective and

Organizational forms

Currently, societies, cooperatives, as well as state and municipal unitary complexes operate on the territory of our country. Of course, the activities of the enterprise, the property at its disposal and other factors largely depend on organizational forms.

Let's start the consideration of the activities of enterprises with business partnerships. Among them are distinguished:

Full partnership.
Command variant (on faith).
LLC and a company with additional liability.
OJSC and CJSC (an example of an enterprise of the latter type is practically all large domestic holdings engaged in the extraction of minerals).

How does the activity of all these varieties differ? General partnership

In accordance with the contract, they are engaged in full-fledged entrepreneurial activity without any restrictions, but for emerging risks they can answer with all their property. Thus, in a full partnership there is unlimited liability in relation to all its members. General funds enterprises in this case do not matter. Even without being a member of the board, any member is liable with all his property. Leaving the enterprise, he will be responsible for all obligations assumed at the time of joining the partnership for two years.

Faith partnerships

In this case, the "core" of the enterprise are all the same participants who bear unlimited liability for all emerging risks. In addition to them, there are also commandists. In fact, they are contributors. They also have some responsibility, but it is limited to the size of their investments in the general capital of the enterprise. That is why such organizations are in many ways similar to LLCs, which we will discuss below.

OOO

This form of enterprise is organized by several persons (or one founder), and the risks are limited to the authorized capital. The size of its share is rigidly fixed. Accordingly, the participants are liable in proportion to the volume of their contributions to authorized capital subject of economic activity. All work of the enterprise is tightly controlled by its founder: without a meeting of board members, not a single significant decision is made.

In turn, they are divided into the following varieties:

Having the right of economic management.
Enterprises based on the principle of operational management.

In case of economic ownership, the board of the entity can manage the enterprise within the limits prescribed in the relevant laws. Approximately within the same boundaries, the disposal of property can also be carried out during operational management, but in this case, both the task of the owner and the main focus of the enterprise as a whole are taken into account. Thus, in the case of operational management, the owner (tenant) of a unitary enterprise has much broader powers.

However, the manager still cannot sell production assets using securities, cash or non-cash funds.

Trade enterprises

It stands apart. The main occupation of such organizations is the purchase of goods from manufacturing firms. Speaking from an accounting point of view, maintaining reporting documentation much easier in this case. After all, the transformation of some types of goods into others does not occur at such enterprises. Instead of all the components that form the basis of production complexes, they operate here exclusively with goods.

They can be divided into wholesale and retail varieties.

If we talk about the wholesale type, then it includes trading houses and bases, warehouses and other institutions. Wholesalers can either sell goods to retailers or send them to the industry. An example is intermediary firms that purchase high-precision instruments from abroad.

Accordingly, retail establishments are understood as ordinary stores.

How are businesses formed and liquidated?

Any organization of an enterprise must begin with state registration. From the moment of acquiring the corresponding package of documents, the subject receives the status of a legal entity. In order to be registered in such an incarnation, the applicant must submit the following package of documents to the registration authorities:

Declaration of intent to establish a company. It is written by the founder (founders) in a completely arbitrary form.
In addition, a memorandum of association will be required, in which all the nuances will be spelled out.
The charter, which must be signed by all persons who will be on the board.
All receipts from banks and other financial documents that could confirm that the applicants have at least 50% of the amount of the proposed share capital.
Payment receipt state duty in the amount prescribed by law.
In addition, you need to get a certificate from the antimonopoly committee, which must agree to the organization of your enterprise.

What should be in a memorandum of association?

This document must contain the exact and full name of the enterprise. It is necessary to include in the contract its location, information about the founders and authorized capital, the distribution of equity parts, and so on.

The charter should include the organizational and legal form of the newly organized economic entity, the procedure for its organization and possible liquidation, as well as duplicate all financial questions covered in the previous document. If a manufacturing enterprise unitary, then many details do not need to be entered. This is due to the fact (as we have already said) that the owner of all the assets of the organization is a third party, and therefore the management of the company is carried out in a significantly "reduced" version.

Registration must be carried out within three days (from the date of submission of all documents), or within thirty calendar days, which is counted from the date of the postmark on the documents sent by mail. Registration can be denied only if any of the documents you provide do not meet the official requirements enshrined in law. Attention! Any management of an enterprise that is carried out before its official registration is an administrative offense.

When does a business terminate?

If such a decision was made by the board of the organization.
After the expiration of the period for which the subject was created.
Due to the fact that all the goals for the implementation of which the institution was created were fulfilled. For example, financial enterprises created to collect aid for those affected by the disaster.
In a judicial proceeding, if the illegality of the registration of the institution is proved or some gross violations are revealed in the previously submitted documents.
Again, in a judicial proceeding, if the facts of illegal and illegal activities carried out under the guise of a manufacturing enterprise are proven.
If the institution is declared bankrupt in the manner prescribed by law.
In addition, catering establishments are very often closed due to the discrepancy between the quality of products and the regulations existing in the state.

Highly important point is to provide information to the Federal Tax Service about the closure of an enterprise, as well as information about the closure of a current account. In general, one should interact as closely as possible with this service at any stage, since penalties are provided for almost any deviation from the accepted procedure.

Thus, enterprises are strictly organized structures that are subject to many rules and laws.

And social tasks and enterprise goals. operational planning closely links all the links production process. At the same time, the production department develops production plan , implementation plan(sales plan), investment plan, logistics plan production (if it is not integral part production plan), plan scientific research and development (if any are carried out in the department), financial plan and other types of plans.

We can single out two most general classes of problems to which this method could in principle be applied if it were not for the "curse of dimensionality". (In fact, on such problems, taken in an extremely simplified form, so far it has only been possible to demonstrate the general foundations of the method and analyze economic and mathematical models.) First grade - planning tasks activities economic object(enterprises, industries, etc.) with taking into account changes product needs over time. Second class - optimal resource allocation between different directions in time. This includes, in particular, such an interesting problem as how to distribute the grain harvest of each year for food and seeds, so that in total for a number of years to get the largest amount of grain.

The solution of short-term and current problems requires the development of accounting, tax and credit policy of the enterprise, as well as policies working capital management, creditor and accounts receivable, enterprise costs, including the choice of depreciation methods. Combining the interests of the development of the enterprise, the presence of a sufficient level Money for these purposes and maintaining its solvency is possible only if the strategic and tactical tasks, which are formalized in financial planning. Financial plan formulates goals and criteria enterprise performance evaluation, gives the rationale for the chosen strategy and shows how to achieve the goals. Depending on the goals, strategic, short-term and operational types can be distinguished. financial planning.

Most of the phenomena and processes in the economy are in constant mutual and all-encompassing objective connection. Dependency research and relationships between objectively existing phenomena and processes plays an important role in the economy. It makes it possible to better understand the complex mechanism of cause-and-effect relationships between phenomena. To study the intensity, type and form of dependencies, it is widely used correlation-regression analysis, which is a methodological tool for problem solving forecasting, planning and business analysis enterprises.

Activity planning industries, associations and enterprises includes prospective, current and operational-calendar. These types of planning with different tasks and content, they have unity, expressed in their continuity and general orientation. In all three types of planning comply with the rule of substantiating the value of the established planned indicators technical specification used means, tools and objects of labor, technology and production organization, as well as calculation of economic efficiency accepted plans.

A project is a set of tasks or activities related to the achievement of a planned goal, which is usually unique and non-repetitive. Almost all managers, at least from time to time, are assigned to lead projects. This need arises, for example, when creating new production capacity or technological processes. In companies focused on performance of work in the form of projects, for example, in construction companies, firms developing software , project management represents the main form of planning and current firm's activities. This form of management often finds application in other areas as well. activities of organizations and not just in manufacturing. For example, in marketing, projects include analysis consumer demand, implementation new product to the market, a campaign to increase sales.

Development process under conditions APCS tasks perspective development enterprise includes the following 1) definition of the range of problems to be solved and the desired results 2) system localization, i.e., the definition of the complex of its constituent objects and the links of the system under consideration with the industry and national economy 3) period selection planning 4) type selection extremal problem depending on the nature of the problems being solved, the specifics of the system being optimized, period duration planning, etc. 5) establishing optimality criterion 6) determination of possible options for the development of individual objects of the system - prospects for the reconstruction or modernization of existing enterprise facilities, possibility enterprise expansion at the expense building new objects of the main and auxiliary production, options technology improvements etc. 7) formulation of the conditions under which the activity of the entire system under consideration and its individual objects, including its external and internal connections, is carried out 8) formalization of the task, i.e. a description of the conditions for the operation of the system and objective function in the form 9) preparation of background information, definition of numerical values of parameters economic and mathematical model 10) solution of emerging extreme tasks finding the best option system development using mathematical programming methods and computer I) ana-. lysis of the results obtained 12) issuance of the necessary background information, including the results of the calculations performed in the automated control system, to solve a complex problem on an industry scale.

The most important indicator of the technical and financial plan is profit. By means of profit, the results of financial and economic activity in the reporting or planning period of the enterprise, management and the industry as a whole are evaluated. At the same time, it should be taken into account that in the gas supply system, profit largely depends on the price of gas, as well as on the cost of transport, storage and sale of this type of product. One of planning tasks arrived - identification of reserves cost reduction for the production and delivery of gas to consumers in order to increase the profitability of the industry and its constituent elements. The profit plan is closely linked to the sale of gas. The higher volume of sales products, ceteris paribus, the more enterprise profit. At cost reduction delivery of gas to consumers profits also increased. Consequently, the profit plan is closely related to the planning of distribution costs. Accordingly, the initial indicators of the profit plan and distribution costs plan are the basis for developing a financial plan.

For more high levels management hierarchy is more typical strategic management associated with planning and forecasting. For problem solving strategic management, as a rule, a complex economic analysis and prospective (forecast) activity analysis enterprises. These types of analysis we have already mentioned.

So the feature financial planning, is that in financial terms all are reflected activities enterprises in their monetary value. It becomes obvious if you start from the plan. sales of products. The latter, as is known, under conditions market relations(departure from production orientation to product marketing on the basis of finding needs and satisfying them, which is quite convincingly proved in Chap. 27) becomes basic in defining tasks for others activities and their monetary value. Based on sales plan ( product range , volume of sales, sales proceeds, etc.) a plan for the costs and cash receipts of the enterprise is developed, as well as production plan, on the basis of which the cost of manufacturing products is calculated.

A variety of types of enterprises, their goals and objectives, manufactured products (services) gives rise to a variety of approaches to planning organizations marketing activities.

At the same time, the task of ensuring effective interaction at different levels organizational hierarchy main traditional management functions(planning, organization, control, motivation) and marketing as a specific management activities to ensure a stable position of the enterprise on its target market. Under these conditions, the importance competition for the consumer, in connection with which a key role in improving efficiency enterprise activities acquires stimulation of production of new types of products and improvement of their production and marketing.

One type of joint logistics service can be an intercompany logistics group (MLG), which should be directly subordinate to higher governing bodies uniting their business activities. Being structural unit , main task which is to provide integrated planning, organization, management and control activities of enterprises based on the principles of logistics integration, the MLG should coordinate the activities organizational and functional structural divisions enterprises (joint or separate) responsible for procurement, marketing, warehousing, transportation and other logistics processes.

It is not the intention of the handbook to detail the current instructions, model provisions and other documents, it is not possible to give quantitative values and other characteristics of certain economic indicators. Readers should also be aware that there will be various economic experiments and related modification calculation methods, planning, standardization, etc. Therefore, when using the directory, it is necessary to take into account possible additions and changes in the organization economic activity enterprises (associations), which may take place as the scale of implementation expands full cost accounting and accumulation of work experience by labor collectives in conditions of self-financing, self-sufficiency and self-government.

Planning at the enterprise is divided into two main types of technical and economic and operational production. task feasibility planning is to determine the directions of production economic activity enterprises and workshops for the planned period, as well as ensuring organic unity enterprise plan With national economic plan. Technical and economic planning divided into prospective and current. In close connection with feasibility planning forecasting of the development of the enterprise is carried out.

Management as a specific type of social activity, based on financial, raw materials and other material resources, includes three main components, or three areas 1) planning, i.e. setting goals and tasks of the enterprise and any other organization, as well as ways to implement them 2) an organization that streamlines and regulates the activities of people, and 3) personnel management. The last of these components - personnel management - has key value for the success of any business. It is estimated that, on average, a manager spends up to 80% of his working time on managing employees - personnel, or personnel.

Transformation activities forms of ownership, primarily the privatization of commercial enterprises, should provide for the solution of not only organizational issues, that is, how and to whom to transfer a store or cafe, but also economic ones, aimed at creating accounting, control, analysis and planning systems that meet the new requirements. At the same time, it should be taken into account that the commercial activities any enterprise in the conditions emerging market, and presumably, in the future - and this was shown by the experience of creating cooperatives, small businesses, partnerships and companies with limited liability- there will be universalization activities, and hence also economic management. This, of course, should be reflected in both structure of marketing services, as well as within functional tasks all commercial activities trade enterprises, of course, with sufficient commodity supply.

Definition of all types of work that need to be done to solve specific tasks aimed at achieving enterprise goals. This activity is also closely related to the implementation planning functions and is aimed primarily at clarifying the specific content of the ongoing (planned) work and their specialization.

Profit is the most important indicator of tehpromfinplan. In the new conditions of planning and economic incentives profit becomes a directive (approved by a higher organization) indicator. By means of profit are evaluated financial results -economic activity in the reporting or planning period of the enterprise, management and the industry as a whole. At the same time, it should be taken into account that in the oil and gas supply system, profit largely depends on the price of oil, oil products and gas, as well as on the cost of transport, storage and sale of these types of products. the most important planning task profit is to identify available reserves cost reduction for the production and delivery of oil products and gas to consumers in order to increase the profitability of the industry and its constituent elements.

However, the choice of one strategy or another does not guarantee the receipt of the predicted effect (income) due to the influence external factors and in particular, financial market, tax and short period of time. But the urgent is not always the most important, perhaps, the main thing is to determine the general direction of the organization, its main goals, long-term tasks. Therefore, the manager must be able set priorities and to separate the really important from the urgent, current, and sometimes just fleeting. Many managers refer to the lack of time, which does not allow them to engage in planning, including long-term planning. “If we devote too much time to planning,” they say, “we will not be able to effectively manage and organize work in the company itself ". This is not entirely true. Internal planner A. Akoff calculated the time required for the top manager to participate in planning (i.e., the maximum time required for planning). In accordance with his findings, one manager can simultaneously control no more than 7-11 activities. Assume that the manager is a member of 10 planning committees that exist in his enterprises. Each committee meets for approximately 4 hours per month. Then the time spent by the manager to participate in the planning of activities will be 4 x 10 = 40 hours per month, i.e. no more than 25% of the total working time. This value (1/4 working time) confirms that planning is one of the four management functions, and the function is very important and weighty.

In practical activities, when planning the development of an enterprise, it is advisable to develop various types of planning documents spaced apart in time (short-term, medium-term and long-term). Each of them must ensure the continuity of various types of planning and contribute to the possibility of fulfilling not only tactical tasks to increase labor productivity and systematic. reduce the cost of production. P.-e. about. responsible for the state and continuous increase in the level of economic. work at the enterprise, conducts, with the involvement, if necessary, i.-i. org-tion, economic. research, develops and implements activities that contribute to the achievement of the greatest results in lowest cost, ensures continuity in intra-factory planning, organizes work to identify and use internal reserves to fulfill and overfulfill plans for production and reduce production costs makes detailed standard cost estimates for the main types of products, designs selling prices on the new products, submits for approval and approval in accordance with the established procedure, the current ontoVele (sales) prices for products manufactured by the plant and for services to other organizations develops and systematizes in-plant price tags on products and on the consumption of raw materials, materials, tools, steam, water and all types of energy for all production units. An important task of P. - e. about. is the definition of saving, the effectiveness of the introduction of booty technology and org.-tokhnich. activities in the enterprise. To do this, the department systematically monitors the correctness of the application of the current methodology by the workshops and services of the plant. efficiency calculation org.-technical activities, inventions and rationalization proposals, and proposals for improvement are submitted to the higher organization calculation methods economical efficiency of new technology.

It is trivial that one who seeks to manage the achievement of goals must first develop them. AT general view A goal is a description of the desired state of something in the future. This state can be expressed in words (deliver our products to customers within short period time) or specify the wording with the help of indicators and their target values ( delivery time less than 36 hours). Definition and goal setting- is the key management task. Goals, both for leaders and subordinates, are a kind of guiding force. Accordingly, the concept of goal-oriented management is one of the most common in the literature on management. Goal-oriented management involves planning and coordination enterprise activities