Conducting business activities of the organization. Management of cash flows of the organization in the activities of the organization. How is the economic activity of the enterprise regulated at the state level
Economic activity of the enterprise is the production of products, the provision of services, the performance of work. Economic activity is aimed at making a profit in order to satisfy the economic and social interests of the owners and the workforce of the enterprise. Economic activity includes the following stages:
- Scientific research and development work;
- production;
- auxiliary production;
- maintenance of production and sales, marketing;
- sales and after-sales support.
Analysis of the economic activity of the enterprise
Makes the FinEkAnalysis program.
Analysis economic activity enterprises this is a scientific way of understanding economic phenomena and processes, based on the division into component parts and the study of the variety of connections and dependencies. This is an enterprise management function. Analysis precedes decisions and actions, justifies scientific management production, increases objectivity and efficiency.
Analysis of the economic activity of the enterprise consists of the following areas:
- The financial analysis
- Analysis of solvency, liquidity and financial stability,
- Management analysis
- Evaluation of the place of the enterprise in the market of this product,
- Analysis of the use of the main factors of production: means of labor, objects of labor and labor resources,
- Evaluation of the results of production and sales of products,
- Making decisions on the range and product quality,
- Development of a strategy for managing production costs,
- Determination of the pricing policy,
Indicators of economic activity of the enterprise
The analyst, according to the specified criteria, selects indicators, forms a system from them, and makes an analysis. The complexity of the analysis requires the use of systems, rather than individual indicators. The indicators of economic activity of the enterprise are divided into:
1. value and natural, - depending on the underlying meters. Cost indicators - the most common type of economic indicators. They generalize heterogeneous economic phenomena. If an enterprise uses more than one type of raw materials and materials, then only cost indicators can provide information on the generalized amounts of receipts, expenditures, and the balance of these items of labor.
natural indicators are primary, and cost - secondary, since the latter are calculated on the basis of the former. Economic phenomena such as production costs, distribution costs, profit (loss) and some other indicators are measured only in cost terms.
2. quantitative and qualitative, - depending on which side of phenomena, operations, processes is measured. For results that can be quantified, use quantitative indicators. The values of such indicators are expressed as some real number that has a physical or economic meaning. These include:
1. All financial indicators:
- revenue,
- net profit,
- fixed and variable costs,
- profitability,
- turnover,
- liquidity, etc.
2. Market indicators:
- volume of sales,
- market share,
- size/growth of the customer base, etc.
3. Indicators characterizing the efficiency of business processes and activities for training and development of the enterprise:
- labor productivity,
- the production cycle,
- lead time,
- staff turnover,
- number of employees trained, etc.
Most of the characteristics and results of the work of the organization, departments and employees are not amenable to strict quantitative measurement. They are used to evaluate qualitative indicators. Qualitative indicators are measured with the help of expert assessments, by monitoring the process and results of work. These include, for example, indicators such as:
- relative competitive position of the company,
- customer satisfaction index,
- staff satisfaction index,
- command at work
- the level of labor and performance discipline,
- quality and timeliness of submission of documents,
- compliance with standards and regulations,
- execution of orders of the head and many others.
Qualitative indicators, as a rule, are leading, as they affect the final results of the organization's work and "warn" about possible deviations of quantitative indicators.
3. Volumetric and specific- depending on the application of individual indicators or their ratios. So, for example, the volume of output, sales volume, production cost, profit are volume indicators. They characterize the volume of this economic phenomenon. Volumetric indicators are primary, and specific indicators are secondary.
Specific indicators calculated on the basis of volume indicators. For example, the cost of production and its cost are volume indicators, and the ratio of the first indicator to the second, that is, the cost per ruble of marketable products, is a specific indicator.
Results of economic activity of the enterprise
Profit and income- the main indicators of the financial results of the production and economic activities of the enterprise.
Income is the proceeds from the sale of products (works, services) minus material costs. He is monetary form net production of the enterprise, i.e. includes wages and profits.
Income characterizes the amount of funds that the company receives for the period, and minus taxes is used for consumption and investment. Income is sometimes subject to taxation. In this case, after tax is deducted, it is subdivided into consumption, investment and insurance funds. The consumption fund is used for remuneration of personnel and payments based on the results of work for the period, for a share in the authorized property (dividends), financial assistance etc.
Profit- part of the proceeds remaining after reimbursement of production and marketing costs. In a market economy, profit is the source of:
- replenishment of the revenue part of the state and local budgets,
- enterprise development, investment and innovation activities,
- satisfaction of the material interests of the members of the labor collective and the owner of the enterprise.
The amount of profit and income is influenced by the volume of products, assortment, quality, cost, improvement of pricing and other factors. In turn, profit affects the profitability, solvency of the enterprise and others. The value of the gross profit of the enterprise consists of three parts:
- profit from the sale of products - as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;
- profit for sale material assets and other property (this is the difference between the sale price and the cost of acquiring and selling). Profit from the sale of fixed assets is the difference between the proceeds from the sale, residual value and the cost of dismantling and implementation;
- profit from non-sales operations, i.e. transactions not directly related to the main activity (income from securities, from equity participation in joint ventures, leasing property, exceeding the amount of fines received over those paid, etc.).
Unlike profit, which shows the absolute effect of activity, profitability- a relative indicator of the efficiency of the enterprise. AT general view it is calculated as the ratio of profit to costs and is expressed as a percentage. The term is derived from the word "rent" (income).
Profitability indicators are used for a comparative assessment of the performance of individual enterprises and industries that produce different volumes and types of products. These indicators characterize the profit received in relation to the spent production resources. Product profitability and production profitability are often used. There are the following types of profitability:
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- Methodology for express analysis of the results of a commercial organization
This paper provides the content of the first stage of the methodology focused on a comprehensive assessment of the effectiveness of the economic activity of enterprises. Emphasis is placed on the evaluation criteria and the issue of methodological support for calculating the economic consequences - Methodological provisions for assessing the financial condition of enterprises and establishing an unsatisfactory balance sheet structure
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In this paper, there was an attempt to build an economic and mathematical model, which is a mathematical description of the economic activity of an enterprise with the aim of researching and successfully managing a company. 11 The constructed economic and mathematical model includes - Development of methods of economic analysis of working capital
The complex of indicators of economic activity of the enterprise includes indicators of a direct or indirect time factor, the period of repayment of accounts receivable and accounts payable. - Gross income
The solution of this problem ensures the self-sufficiency of the current economic activity of the enterprise. A certain part of the gross income of the enterprise is a source of profit formation, due to which - Methods of regression analysis in planning and forecasting the need for working capital
The need for forecasting and planning working capital is determined by the special significance of this economic category for the economic activity of the enterprise. The advanced nature of working capital is the need to invest costs in them until economic - Comprehensive analysis of the effectiveness of the use of intangible assets
The current trend suggests that complex analysis efficient use of intangible assets should be integral part a comprehensive analysis of the economic activity of the enterprise The study showed that methodological foundations analysis of the effectiveness of the use of intangible assets were - Anti-crisis financial management policy
They are based on the consistent definition of models management decisions selected in accordance with the specifics of the economic activity of the enterprise and the scale of crisis phenomena in its development In the system of crisis financial management
The level of efficiency of the economic activity of the enterprise is largely determined by the purposeful formation of its capital. The main goal of the formation of the capital of the enterprise- Financial analysis of the enterprise - part 5
Among the performance criteria, priority should be given to such parameters of the system for managing the financial resources of an enterprise as providing - determining the real volume of available funds of financial resources - determining optimal sizes funds of monetary resources, their division and use, taking into account the needs of enterprises, the economic feasibility of expenses, as well as their impact on the final results of the production and economic activities of the enterprise - control over the rational use of resources of production assets by the implementation of planned tasks continuity - Management analysis as a function of management
I Analysis of the economic activity of enterprises operating in a centrally planned economy A powerful theoretical and methodological apparatus of analysis developed by - Rent
The main advantages of lease leasing are an increase in the market value of the enterprise by obtaining additional profit without acquiring fixed assets into ownership an increase in the volume and diversification of the economic activity of the enterprise without a significant increase in the volume of financing of its non-current assets significant savings in financial resources - Topical issues and modern experience in analyzing the financial condition of organizations
This stage characterized by active differentiation of analysis by sectors of the national economy by turning the analysis financial condition to a comprehensive analysis of all aspects of the economic activity of enterprises and the determination of its impact on the final results of work. In addition, this period - Financial analysis of the enterprise - part 2
In the course of economic activity, the enterprise provides a trade credit for consumers of its products, i.e. there is a gap in - Fixed assets
Non-current long-term assets of the enterprise are characterized by the following positive features they are not subject to inflation and therefore are better protected from it lower financial risk of losses in the course of business activities of the enterprise protection against dishonest actions of partners in business operations ability to generate stable profits
Any society to ensure a normal (quite comfortable) level of his life activity, he performs many types of specific labor. For this purpose, certain organizations are created that jointly carry out a particular mission and operate on the basis of certain rules and procedures. An enterprise (organization) is an organizationally separated and economically independent main (primary) link in the production sphere of the national economy that manufactures products, performs work or provides services.
In the practice of management, each enterprise, as a complex production and economic system, carries out many specific activities. Each enterprise independently plans its activities and determines the prospects (strategy) of development, based on the demand for manufactured products (work, services performed) and the need to constantly increase its own profits, and also provides logistics for production.
The functioning of the enterprise is accompanied by a continuous circulation of funds, carried out in the form of resource costs and income generation, their distribution and use.
Every business has a specific goal. There may be several goals, they are usually set by the owners, and to achieve them, material and human resources are used, with the help of which financial and economic activities are carried out. That is, in essence, financial and economic activity is a tool for achieving hierarchical, economic and other goals facing a particular enterprise.
Financial and economic activity is a purposefully carried out process of practical implementation of the functions of an enterprise related to the formation and use of its financial resources to ensure economic and social development. It is carried out at all stages life cycle enterprise: from the moment of its birth to the moment of its liquidation as an independent business entity. The process of carrying out the financial and economic activities of an enterprise is characterized by a wide range of its financial relations with various subjects of the country's financial system.
The financial and economic activity of the enterprise is characterized, first of all, by the number and range of products, as well as the volume of its implementation. The volume of products produced directly depends on the availability and quality production capacity, the availability of the necessary raw materials, materials or components, personnel of appropriate qualifications, markets for the sale of products.
In turn, the volume of manufactured products affects all other aspects of the financial and economic activities of the enterprise - the cost of products, the amount of profit received, profitability production, the financial condition of the enterprise.
The financial and economic activity of enterprises is a purposeful activity based on decisions made, each of which is optimized based on intuition or calculations. The risk of making a decision is understood as the probability that the results of the implemented decision do not correspond to the set goals.
There are a lot of factors influencing the financial and economic activity of an enterprise or organization. Not all of them can be analyzed. The most important are the available resources - financial, material, personnel.
Purpose of financial and economic activity- getting the best possible results. The tasks that are solved when the goal is achieved are: providing the production process with resources and managing them; organization of the production and technological process; generating positive results. The objectives of the management of financial and economic activities are: planning, control, adjustment, analysis, efficiency improvement.
Financial and economic activity acts as an activity, first of all, about its basis - the finances of the enterprise. However, the effectiveness of the organization of finance acts as the financial condition of the enterprise. The latter depends on the effective organization of the entire cash flow. Therefore, financial and economic activity as a concept covers a wide range of activities within the enterprise, consisting of control over the provision of cash settlements, the receipt of cash income and expenses, the formation and distribution of cash savings and financial resources.
The diverse financial and economic activities of the enterprise are carried out on the basis of planned and forecast current and operational financial documents. The objects of planning, regulation and control in them are monetary and financial relations, materialized in the corresponding indicators. The main objects of financial and economic activity are those diverse monetary and financial relations of enterprises that constitute the content of enterprise finance.
The efficiency of the financial and economic activity of an enterprise should be understood as its result, obtained or potentially possible in the process of converting certain resources into final product(work, service). The level of efficiency of the financial and economic activities of the enterprise is characterized by the level of its costs, results and financial condition. That is why, in order to determine the level of efficiency of the financial and economic activities of an enterprise, it is necessary to calculate a set of indicators characterizing its cost intensity, performance and financial condition.
To determine the essence of the financial and economic activities of the enterprise, it is necessary to define the main components of its elements. Such elements are: the finances of the enterprise, the structure of the enterprise's funds, the structure of the enterprise's property, the goals of financial analysis, the subjects of analysis.
Savitskaya G.V. writes that under market conditions, the finances of enterprises are of particular importance. The growing role of enterprise finance should be seen as a worldwide trend.
The main goal of assessing the financial and economic activities of an enterprise, according to Strazhev V.P., is to obtain a small number of key (most informative) parameters that give an objective and accurate picture of the financial condition of the enterprise, its profits and losses, changes in the structure of assets and liabilities, in settlements with debtors and creditors, which will be discussed in the next paragraph of the final qualifying work.
Introduction
The transition to a market economy requires enterprises to increase production efficiency, competitiveness of products and services through the introduction of scientific and technological progress, effective forms of management and production management, overcoming mismanagement, enhancing entrepreneurship, and initiative.
Limited Liability Company "Construction Company" is a legal entity and carries out the following activities: construction, preparation of a construction site, installation of buildings and structures, production of concrete and reinforced concrete works, production of finishing and plastering works, manufactures and sells products building materials using local and imported raw materials.
The goal is a comprehensive analysis of the marketing activities of Construction Company LLC, an analysis of the management of the marketing system. The main objective of the report is to find ways to improve the efficiency of the enterprise, including improving the financial condition of the enterprise, reducing the cost of production, improving the work of the marketing service, and increasing the motivation of employees.
With the help of the analysis of the financial activity of the enterprise, a strategy and tactics for the development of the enterprise are developed, plans and management decisions are justified, their implementation is monitored, reserves for increasing production efficiency are identified, and the performance of the enterprise, its divisions and employees is evaluated.
The first chapter of the report provides a description of the economic activity of Construction Company LLC. Study of the production and economic activities of the enterprise.
The second chapter describes the analysis of the competitive position of the enterprise. Determination of the strengths and weaknesses of the enterprise, analysis of the competitive position of the product.
1. Characteristics of the economic activity of the enterprise
1.1 Systematized list of internal reports that are used in the diagnosis of the enterprise
In 2003, Construction Company LLC was established on the basis of the Moscow Rental Enterprise of Industrial Housing Construction. Registered on October 23, 2003 by the decision of the meeting of the founders of a limited liability company with an authorized capital in the amount of 3,000,000 thousand rubles.
The company carries out the following activities: construction, preparation of a construction site, installation of buildings and structures, production of concrete and reinforced concrete works, production of finishing and plastering works, manufactures and sells building materials using local and imported raw materials.
Geographically, the sales market for the company's products is concluded within the city of Moscow and the Moscow region; as individual orders can be placed from customers in other areas. The boundaries of the market have developed taking into account economic ties, as well as the specifics of manufactured products, due to the impossibility of warehousing and storage.
The economic activity of the company is aimed at making a profit to meet socio-economic interests, as well as to meet public needs for products, works and services. In 2009, it is planned to maintain the current structure of production and the main directions of the company's activities. LLC "MoskProlmStroy" includes: mortar-concrete shop, reinforcing shop, reinforced-concrete shop, woodworking shop. The total production capacity of the plant is 100 m3 of precast concrete and concrete, 200 m3 of ready-mixed concrete, mortar.
In social terms, it is planned to maintain the existing number of jobs and the achieved level of directors' well-being with its gradual increase. The purpose of the enterprise is to achieve economic stabilization and create conditions for the resumption of economic growth.
The main measures to achieve stabilization of the financial and economic condition of the enterprise are:
Competitive prices and product quality;
Technical re-equipment of production and improvement of technological processes;
Mobilization of internal reserves.
The need for raw materials and supplies, sources of supply for the implementation of the planned production program of the enterprise for 2008, the need for raw materials will be:
Sand - 120000 m3,
Crushed stone is cut - 73000 m3,
Dolomite - 35000 tons,
Fuel oil - 2000 tons,
Bitumen - 15000 tons,
Bituminous varnish - 200 tons,
Gasoline - 3.5 tons.
Diesel fuel - 20.0 tons.
The main source of supply of raw materials to the enterprise are:
For the supply of bitumen and fuel oil: the concern, Belneftekhim,
For the supply of sand: "Nerudprom";
For the supply of crushed stone: Production Association "Granit";
For the supply of dolomite: PA "Dolomite";
For the supply of bituminous varnish: OAO Lesohimik.
Construction Company LLC produces the following main types of products:
1. Hot asphalt mixes:
including:
Sandy v. D m 3,
Fine-grained t. B m 2,
Fine-grained, porous
2. Calcined sand.
3. Roofing and waterproofing mastics.
4. Insulation of steel pipes.
5. Production of compressed air.
In 2009, it is planned to receive 1,717.8 million rubles of balance sheet profit at projected prices for 2009. The profit remaining at the disposal of the enterprise will be 1,118.9 million rubles, including the following items:
Accumulation fund - 45% - 503.5 million rubles.
Consumption fund - 39% - 436.4 million rubles.
Charitable purposes - 1% - 11.22 million rubles.
Dividend payment - 10% - 111.9 million rubles.
Reserve fund - 5.5% - 55.9 million rubles.
Total: 1116.9 million rubles
Introduction
1.3 Management cash flows organization in the activities of the organization
Chapter 2. Investment and financial activities of enterprises
2.1 Features of investment activity
2.2 Financial activities as one of the main activities of the organization
Conclusion
List of used literature
Introduction
Relevance. An enterprise is an independent economic unit that operates on the territory of a given state and is subject to the laws of this state.
The administrative and economic independence of an enterprise is determined by law and means that the enterprise independently decides how much to produce and how to sell it, how to distribute the income received.
The main characteristic features of the enterprise are production and technical unity, expressed in the commonality of production processes; organizational unity - the presence of a single leadership, plan; economic unity, manifested in the community of material, financial resources, as well as economic results of work.
The Civil Code of the Russian Federation considers an enterprise as a single property complex, including all types of property intended for carrying out activities: land, buildings, structures, equipment, inventory, raw materials, products, rights of claim, debts, as well as rights to a company name, trademarks and service marks and other exclusive rights. It may be state or municipal property or belong to a commercial organization established in the form of a business company or partnership, production cooperative or a non-profit organization that carries out entrepreneurial activities in accordance with the law and its charter (for example, property used by a garage cooperative for car repairs, its rights and obligations related to this activity).
A property complex owned by an individual entrepreneur or members of a peasant (farm) economy can also act as an enterprise.
Traffic Money The company is engaged in three types of activities:
current (main, operational) activity;
· investment activities;
· financial activities.
Purpose of the study- to analyze the types of activities of the enterprise.
Research objectives :
1. Consider the main activities of the enterprise.
2. Analyze the essence and goals of operational activities.
3. Determine the features of investment activity.
4. Justify the importance of the financial activities of the enterprise.
Object of study- the fundamental characteristics of the economic activity of the enterprise. Subject of study- definition of features of types of activity of the enterprise.
Work structure: the work consists of an introduction, two chapters, a conclusion and a list of references.
Theoretical basis This work was served by the works of such authors as: Vasilyeva N.A., Mateush T.A., Mironov M.G., Zabrodskaya N.G. and others.
Chapter 1. Fundamentals of the economic activity of the enterprise
1.1 Main activities of the enterprise
Current (main, operating) activity - the activity of an organization that pursues profit making as the main goal, or does not have profit making as such in accordance with the subject and goals of the activity, i.e., the production of industrial, agricultural products, the implementation construction works, sale of goods, provision of catering services, procurement of agricultural products, leasing of property, etc.
Inflows from current activities:
receipt of proceeds from the sale of products (works, services);
Receipts from the resale of goods received by barter;
Receipts from the repayment of receivables;
advances received from buyers and customers.
Outflows from current activities:
payment for purchased goods, works, services;
Issuance of advances for the purchase of goods, works, services;
payment of accounts payable for goods, works, services;
· salary;
payment of dividends, interest;
· payment according to calculations on taxes and fees.
Investment activity - the activity of an organization related to the acquisition of land plots, buildings, other real estate, equipment, intangible assets and other non-current assets, as well as their sale; with the implementation of own construction, expenses for research, development and technological development; with financial investments.
Inflows from investment activities:
receipt of proceeds from the sale of non-current assets;
receipt of proceeds from the sale of securities and other financial investments;
income from the repayment of loans granted to other organizations;
receiving dividends and interest.
Outflows from investment activities:
payment for acquired non-current assets;
payment of acquired financial investments;
· issuance of advances for the acquisition of non-current assets and financial investments;
granting loans to other organizations;
· Contributions to authorized (share) capitals of other organizations.
Financial activity - the activity of the organization, as a result of which the value and composition of the organization's own capital, borrowed funds change.
Cash inflows from financing activities:
Receipt from the issue of equity securities;
income from loans and credits provided by other organizations.
Outflows from financial activities:
repayment of loans and credits;
Repayment of financial lease obligations.
1.2 The essence and objectives of operating activities
Enterprises operate in the market in a highly competitive environment. Those who lose in this struggle become bankrupt. In order not to go bankrupt, business entities must constantly monitor changes in the market environment, develop methods to counter negative factors in order to maintain their competitiveness.
In the process of managing the profit of the enterprise, the main role is given to the formation of profit from operating activities. Operational activity is the main activity of the enterprise, for the purpose of which it was created.
The nature of the operating activity of the enterprise is determined primarily by the specifics of the sector of the economy to which it belongs. The basis of the operating activities of most enterprises is production, commercial or trading activities, which are complemented by their investment and financial activities. At the same time, investment activity is the main one for investment companies, investment funds and other investment institutions, and financial activity is the main one for banks and other financial institutions. But the nature of the activities of such financial and investment institutions, due to its specificity, requires special consideration.
The current activity of the enterprise is aimed primarily at extracting profit from the assets at its disposal. When analyzing this process, the following quantities are usually taken into account:
added value. This indicator is calculated by subtracting from the company's revenue for the reporting period the cost of consumed material assets and services of third-party organizations. For further use of this indicator, it is necessary to deduct value added tax from it;
· Gross result of exploitation of investments (BREI). It is calculated by subtracting from the value added the cost of wages and all taxes and mandatory contributions, except for income tax. BREI represents earnings before income tax, interest on borrowings and depreciation. BREI shows whether the enterprise has enough funds to cover these costs;
Earnings before income tax and interest, EBIT (Earnings before Interest and Taxes). Calculated by subtracting depreciation charges from BREI;
· economic profitability, or income generation ratio (ERR), already mentioned earlier in the section on analysis using financial ratios. Calculated as EBIT divided by the total assets of the enterprise;
commercial margin. It is calculated by dividing EBIT by revenue for the reporting period and shows how much profit before taxes and interest each ruble of the company's turnover gives. In financial analysis, this ratio is considered as one of the factors affecting economic profitability (ER). Indeed, BEP can be thought of as the product of commercial margin times asset turnover.
Achieving a high rate of economic profitability is always associated with the management of its two components: commercial margin and asset turnover. As a rule, an increase in asset turnover is associated with a decrease in commercial margin and vice versa.
Both the commercial margin and asset turnover are directly dependent on the company's revenue, cost structure, pricing policy and the overall strategy of the company. The simplest analysis shows that the higher the price of products, the higher the commercial margin, but this usually reduces the turnover of assets, which greatly restrains the increase in economic profitability.
Section 2. Organization of economic activity
In this section of the textbook, the study of the system of economic relations continues. After considering the subsystem of socio-economic relations, we will now understand the subsystem of organizational and economic relations, without which economic activity cannot exist and develop. This will allow us to find out how production is organized, by whom it is managed, and in what organizational, economic and legal forms it achieves its intended goals.
Topic 4. Enterprises and organizations in the economy
4.1. Economic and legal characteristics of the enterprise
The primary link in the system of social production is the enterprise (firm). Company is an independent economic entity created to produce products, perform work and provide services in order to meet social needs and make a profit.
A manufacturing enterprise is characterized by production, technical, organizational, economic and social unity.
Production and technical unity is determined by a complex of means of production that have technological unity and interconnection of individual stages of production processes, as a result of which the raw materials and materials used at the enterprise are converted into finished products. They also allow you to provide services and perform certain work in order to make a profit.
organizational unity is determined by the presence of a single team and a single leadership, which is reflected in the overall and organizational structure of the enterprise.
economic unity is determined by the generality of the economic results of work - the volume of products sold, the level of profitability, the mass of profits, the funds of the enterprise, etc., and, most importantly, profit making acts as the main goal of the activity.
However, the enterprise, first of all, is not a production, not an economic, but a social unit. An enterprise is a team of people of various qualifications, connected by certain socio-economic relations and interests, and making a profit serves as the basis for meeting the needs (both material and spiritual) of the entire team. Therefore, the most important tasks of the enterprise are: payment of socially fair wages to personnel, which would ensure the reproduction of the labor force; creation normal conditions work and leisure, opportunities for professional growth, etc.
An enterprise is not only an economic entity, but also entity . A legal entity is an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court. Legal entities must have an independent balance or estimate.
A legal entity is subject to state registration and acts either on the basis of a charter, or a constituent agreement and a charter, or only a constituent agreement.
The charter reflects: organizational and legal forms of the enterprise (firm); Name; mailing address; the subject and purpose of the activity; statutory fund; the procedure for distributing profits; control bodies; list and location of structural units that are part of the company; terms of reorganization and liquidation.
Firm - legally independent business unit. It can be both a large enterprise or organization, and a small company. A modern firm usually includes several enterprises. If the firm consists of one enterprise, both terms coincide. In this case, the enterprise and the firm designate the same object of economic activity. The firm in relation to its constituent production units is a body of entrepreneurial management. Usually, it is the firm, and not the enterprise, that acts as an economic entity in the market, implements a pricing policy, competes, participates in the distribution of profits, sets the pace and determines the direction of scientific and technological progress.
A variety of enterprises operate in the economy. They differ from each other in a number of ways: industry affiliation; sizes; the degree of specialization and the scale of production of the same type of products; methods of organizing production and the degree of its mechanization and automation; organizational and legal forms, etc.
Signs industry affiliation enterprises serve: the nature of the raw materials consumed in the manufacture of products; purpose and nature of the finished product; technical and technological community of production; operating time throughout the year. Thus, enterprises and organizations in our country are distributed in statistics, primarily into three groups of production sectors (parts of the national economy):
mining;
processing;
distributing electricity, gas and water.
The importance of these sectors can be judged by general economic indicators (number of organizations, volume of shipped goods and financial result) - table 8.
Table 8
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1. Key performance indicators of mining, manufacturing and distribution of electricity, gas and water in 2007 |
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Number of operating organizations: | |
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extracting minerals | |
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Manufacturing | |
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Production and distribution of electricity, gas and water | |
|
The volume of shipped goods of own production, performed works and services on their own, billion rubles: | |
|
Mining | |
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Manufacturing industries | |
|
Production and distribution of electricity, gas, water | |
|
balanced financial results(profit minus loss), billion rubles | |
|
2. Agriculture has the following structure (according to 2008 data, as a percentage of the total) |
|
|
Agricultural organizations | |
|
Households of the population | |
|
Peasant (farming) households | |
|
3. In construction in 2008, there were: |
|
|
Construction organizations | |
|
The volume of work performed (in actual prices in 1995, billion rubles) | |
By appointment finished products All enterprises are divided into two large groups: producing means of production and producing consumer goods.
By sign technological community distinguish between enterprises with continuous and discrete production processes, with a predominance of mechanical and chemical production processes.
By working hours during the year Distinguish between year-round and seasonal enterprises.
By sign enterprise size are divided into large (with more than 500 employees), medium (with 101 to 500 employees) and small (up to 100 employees). The main criterion for attributing an enterprise to one of these groups is not only the number of employees, but also the amount of allowable cash flow.
By specialization and scale of production enterprises of the same type are divided into specialized, diversified and combined.
It is possible to single out enterprises on other grounds. For example, depending on different types of economic and legal relations and the nature of production activities, such enterprises differ, for example:
rental which manufactures products, performs work and provides services using property on the basis of a lease agreement (for a certain period);
venture- a small enterprise in science-intensive sectors of the economy, carrying out scientific research, engineering development and the introduction of innovations of a risky nature;
closed(in some countries), which has an agreement that only members of a union or those who wish to join a union will be employed in this enterprise;
open in which both members of the trade union and non-members of the trade union are employed;
collective, which is created either upon redemption state enterprise or upon acquisition of the property of the enterprise by the labor collective.
The classification of enterprises is important in the development of standard documentation for homogeneous enterprises, the application of standard design and technological solutions, production structure and other purposes.
In accordance with the forms of ownership, enterprises can be state, municipal, private, and may also be owned by public organizations.
by an enterprise like object of rights recognized Property Complex, which is generally real estate. This complex includes all types of property intended for its activities, including: land plots; building; equipment; inventory; raw materials; products.
In addition, this complex includes claims, debts, as well as designations that individualize the enterprise, its products, works and services (company name, trademarks, service marks), and other exclusive rights.
The enterprise operates in industry, agriculture, construction, transport, communications and informatics, science and scientific services, trade, logistics, culture, education, services and other sectors of the national economy. An enterprise can simultaneously conduct several types of economic activity.
