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Table of contents

1. The structure of the national economy (The concept of the structure of the national economy. Spheres and sectors of the economy. Branches of the economy and intersectoral complexes. Improving the structure of the Russian economy)
2. An enterprise is the main link in the economy (The concept, characteristics and tasks of an enterprise in a market economy. Types of enterprises. Structure of an enterprise. Organization of the production process at an enterprise. External and internal environment of an enterprise)
3. Enterprise and entrepreneurship in a market environment (Essence and evolution of entrepreneurship. Types and forms of entrepreneurship. Organizational and legal forms of enterprises in the Russian Federation. Small business and features of its functioning in the country's economy)
4. Fixed capital of an enterprise (Economic essence, classification and valuation of fixed assets in an enterprise. Depreciation, depreciation and reproduction of fixed assets. Indicators and ways to improve the use of fixed assets in an enterprise)
5. Working capital of an enterprise (The concept, classification and structure of working capital. Rationing of working capital. Indicators of the efficiency of the use of working capital and ways to accelerate turnover)
6. Labor resources of the enterprise (Labor market. Composition and structure of the personnel of the enterprise. Personnel management of the enterprise. Organization and regulation of labor. Remuneration of personnel)
7. Enterprise development strategy (The essence of an enterprise strategy. Economic and functional strategies. Development of a marketing and product strategy for an enterprise. Pricing policy in various markets)
8. Product quality and enterprise competitiveness (The concept and indicators of product quality. Quality standards and systems. Enterprise competitiveness: concept, factors and reserves)
9. Planning activities at the enterprise (Production planning: principles, methods. Types of plans. Production program and capacity. Preparation of new production. Business plan of the enterprise)
10. Production costs and production costs (Essence and classification of costs. Estimation and costing. The theory of optimal output volume. Determination of marginal production costs. Directions for reducing production costs)
11. Evaluation of the efficiency of economic activity and the state of the balance (Profit of the enterprise: essence and types. Profitability of the enterprise and its types. Financial condition of the enterprise)
12. Types of activity of the enterprise in a market economy (Investment and innovation policy of the enterprise. Foreign economic activity of the enterprise. Environmental activities of the enterprise)

1.1. The concept of the structure of the national economy. Spheres and sectors of the economy

The economy of any state is a single system of interconnected industries. In a market economy, an enterprise is the main economic unit, which is characterized by a certain industry affiliation and occupies a special place in the system of the national economy. The country's economy is a complex and dynamic organism. It can be represented by various structures, due to the diversity of the production process. The structure reflects the structure of the economy, the ratio of its subsystems and links, the proportions and relationships between them (the emergence of new industries and the withering away of old ones). The study of various structures is connected with the elucidation of the place and role in the national economy of its constituent complexes and the optimization of structures.

When considering the national economy, various studies usually use such concepts as sphere, industry, sector of the economy.

From the standpoint of creating the total social product and national income in social production, two large areas are distinguished: material production and the non-productive sphere.

Material production includes: industry;

- agriculture and forestry;

- freight transport;

- communication (serving material production);

- construction;

- trade;

- public catering;

- information and computing services;

- other activities of material production.

The non-manufacturing area includes:

- Department of Housing and Utilities;

- passenger transport;

- communications (serving organizations of the non-productive sphere and the population);

- healthcare;

- physical culture;

- social Security;

- public education;

- culture and art;

- science and scientific service;

- lending and insurance;

- activities of the administrative apparatus.

At present, this system of structures includes hundreds of thousands of associations, enterprises and organizations in the industrial and non-industrial spheres.

In foreign countries, for a generalizing characteristic of economic processes, the constituent elements of the economic complex are grouped into large sectors of the economy.

Under sector refers to a set of institutional units that have similar economic goals, functions and behavior.

Allocate sectors of enterprises, government agencies, households and the external sector.

The enterprise sector includes the non-financial enterprise sector and the financial enterprise sector. The sector of non-financial enterprises includes both commercial enterprises that produce goods (services) for the purpose of making a profit, and non-profit organizations that do not pursue the goal of making a profit. Depending on who controls their activities, they are in turn divided into state, private and foreign non-financial enterprises. The financial enterprise sector covers commercial and non-profit organizations engaged in financial intermediation and insurance, as well as ancillary activities in this area. These include: the Bank of Russia, commercial banks, investment and innovation funds, charitable and sponsorship firms, leasing organizations, stock exchanges, insurance corporations and pension funds.

The government sector is a collection of legislative, judicial and executive bodies, social security funds and non-profit organizations controlled by them. It has federal, regional and local levels.

The household sector includes mainly consuming units, i.e. households and the enterprises formed by them. This sector consists of several sub-sectors. Farms are divided according to occupation, branch of labor, education and qualifications of the person recognized as its head. Depending on the type of income (the largest source of income), the following subsectors can be distinguished: employers working for hire, recipients of income from property. A subsector can group households by total income, number of members, or location.

The external sector, or the "rest of the world" sector, is a set of institutional units - non-residents of a given country (i.e., located outside the country) with economic ties, as well as embassies, consulates, military bases, international organizations located on the territory of this countries.

There are also public and private sectors. The first unites enterprises, organizations and institutions that are state-owned and managed by state bodies. The private sector is not subject to state control.

In relation to the market, it is possible to distinguish market and non-market sectors of the economy. The market sector is the production of goods and services intended for sale on the market at prices that affect demand, as well as the exchange of goods and services through barter, stocks of finished products, and wages in kind. The non-trading sector includes the production of products and services that are used directly by producers or business owners, or that are given to other consumers free of charge or at prices that do not affect demand.

Sectors of the economy, in turn, are made up of homogeneous types of economic activity - industries. According to international statistics, the economy is usually divided into industries that produce goods and industries that provide services.

The former include industry, agriculture, construction and other branches of material production (publishing, recycling of secondary raw materials, collection of wild mushrooms and berries, etc.). The second group includes education, transport, trade, healthcare, general public administration, defense, etc. In all developed countries, there is a tendency to increase the share of the service sector in the structure of GDP.

1.2. Sectors of the economy and intersectoral complexes

Spheres of the economy, as already noted, are divided into specialized industries. The sectoral division of the economy is the result of the historical process of development of the social division of labor. It is expressed in three forms:

- general;

- private;

- singular.

The general is expressed in the division of social production into large spheres of material production: industry, agriculture, construction, and transport.

The private is manifested in the isolation of individual branches and industries within industry, agriculture and other branches of material production.

The individual is reflected in the division and organization of labor directly at the enterprises.

The production of one or another product becomes an independent branch or independent production, provided that there are a number of homogeneous enterprises specially engaged in the manufacture of certain types of products. An industry can be considered as a set of business entities, regardless of their departmental affiliation and forms of ownership, developing and (or) producing products (performing work and providing services) of certain types that have a homogeneous consumer or functional purpose. In addition to the commonality of manufactured products and the needs met, enterprises of the same industry are characterized by a common production technology, fixed assets, and professional training of workers.

In this way, industry - a set of enterprises and organizations characterized by a common field of activity in the system of social division of labor, products, production technology, use of resources (raw materials, fixed assets, professional skills of workers).

Currently, there are more than 350 industries and types of industries. Dynamics of the distribution of enterprises and organizations in the main sectors of the economy from 1998 to

2002 is given in Table. 1. In 2002, in the country's economy, the largest share in the total number of enterprises were enterprises and organizations operating in trade and public catering - 35,4% (where a significant share is occupied by small enterprises), in industry - 11,2%, in agriculture - 8,7%, in construction - 9,5%.

One of the goals of dividing the national economy into sectors is the comparability of statistical information at the international level. In this regard, from January 1, 2003, the All-Russian Classifier of Types of Economic Activities (OKVED) was put into effect, providing for the classification of types of economic activity adopted in the European Economic Community.

The development of the economy, the further deepening of specialization leads to the formation of new industries and types of production, at the same time there are processes of cooperation and integration. This leads to stable ties between industries, to the creation of mixed industries and intersectoral complexes.

Table 1

Distribution of enterprises and organizations by sectors of the Russian economy, thousand (as of January 1)

Intersectoral complex - an integration structure that characterizes the interaction of various industries and their elements, various stages of production and distribution of the product.

Intersectoral complexes arise within individual sectors of the economy and between different sectors. For example, such complexes as fuel and energy, metallurgical, machine-building, etc. function as part of industry. The construction and agro-industrial complexes, which unite different sectors of the national economy, are distinguished by a more complex structure.

Intersectoral national economic complexes are divided into target and functional ones.

The basis of target complexes is the reproductive principle and criterion of participation in the creation of the final product, for example, the fuel and energy and agro-industrial complex, the transport complex, etc. ).

Complexity, that is, the unity of growing diversity, is a consequence of the qualitative growth of the social character of production, its socialization. Russian industries are united in the following complexes!:

1) fuel and energy;

2) metallurgical;

3) machine-building;

4) chemical-forest;

5) agro-industrial;

6) social (production of consumer goods in light industry);

7) building complex (building materials industry).

Let's take a closer look at some of these complexes. The fuel and energy complex is an integrated system of coal, gas, oil, peat, shale industries, energy, industries for the production of energy and other types of equipment, united by a common goal of meeting the needs of the national economy in fuel, heat, and electricity. It includes more than 2000 enterprises and joint-stock companies. Russia is the only large industrialized country that fully provides itself with fuel and energy from its own natural resources and exports fuel and electricity in significant volumes. The share of exports of fuel and energy products is about 50% of the country's export potential, tax revenues from fuel and energy complex structures reach 55-65% of the total tax collection, although their share in the gross product is about 15%. However, in our country the most economical and rational use of fuel and energy resources, like all other types of material resources, is of particular national economic importance. This must be taken into account when considering the reserves for improving the efficiency of enterprises.

The agro-industrial complex differs from other intersectoral complexes in that it includes sectors of the economy that are heterogeneous in their technology and production orientation. The agro-industrial complex includes agriculture, processing industries, agricultural engineering, engineering for light and food industries, production of mineral fertilizers, plant protection products, veterinary drugs; construction of industrial facilities, including reclamation and water management. About 80 industries are directly or indirectly involved in the activities of the agro-industrial complex. The sectors included in the agro-industrial complex are united by a common final function - supplying the country with food and agricultural raw materials. Ensuring food security is the main task of the agro-industrial complex.

In the practice of planning and accounting, the sectoral structure is determined, that is, finding the share of individual sectors in the total volume of production or in the total value of fixed production assets, or in the total number of employees.

1.3. Improving the structure of the Russian economy

The structure of the national economy is not permanent. It can change spontaneously or under the influence of the regulatory activities of the state. The change in the structure of the national economy, its sectors, industries occurs under the influence of both external and internal factors. External factors are considered to be competition from foreign manufacturers and foreign economic conditions - the state of world markets for certain types of goods, including world oil prices. Internal factors include: the competitiveness of products, investment activity, production potential, as well as the level of solvent demand.

The main methods of state structural policy include state target programs, state investments, purchases and subsidies, various tax incentives for individual enterprises, regions, and groups of industries. The need for structural adjustment in Russia is due to the change of priorities in the economy during the transition from the administrative-command system to market relations. The former structure reflected a high level of nationalization and monopolization of production, the priority of extractive industries and the military-industrial complex to the detriment of industries that provide the consumer market. The planned structural shifts in industry provide for a decrease in the share of extractive industries (from 16% in 1995 to 10% in 2010) with a corresponding increase in the share of processing industries.

For the period up to 2010, a state program of strategic development has been developed for individual industries and production groups. Thus, in the oil industry, the main direction will be the continuation of the creation of vertically integrated formations that carry out not only oil production, but also oil refining. At ferrous metallurgy enterprises, the main direction of improving the structure is to expand the range and improve the quality of rolled metal. This requires technical re-equipment through the use of advanced technologies and equipment, since the predicted growth in world metal prices will increase the attractiveness of this industry for investors, which will contribute to the financial recovery of these enterprises.

For sectors with a high scientific and technical level (rocket and space production, nuclear industry, heavy machine tool building, biotechnology, etc.), direct state support is expected in the form of state investments, purchases and subsidies, and export credits. The main directions of structural adjustment in Russia are the curtailment and re-profiling of incapacitated enterprises, an increase in the output of products that are in demand in the domestic and foreign markets, and the creation of conditions for the development of promising types of activities that form the real economic potential of the country.

The presence in our country of rich natural resources, high scientific, technical and human potential allows us to solve the problems of structural adjustment in accordance with modern requirements. These include, for example, the global trend of outstripping growth in the share of manufacturing industries compared to extractive industries. However, in the structure of the domestic industry, this direction is still being implemented very slowly. Russia in the international arena is still a supplier of fuel and raw materials and a consumer of finished industrial products. Deep structural restructuring (sectoral, regional, technological, organizational, managerial, social) should contribute to sustainable economic growth and, on this basis, ensure a high standard of living for the Russian population.

Conclusions

1. The national economy is divided into various spheres and sectors. Depending on participation in the formation of GDP, the sphere of material production and the non-productive sphere are considered. For a generalized description of economic processes in world practice, division into sectors is used (the sector of non-financial enterprises and financial enterprises, the sector of government institutions, the household sector and the external sector).

2. Depending on the form of ownership in the economy, public and private sectors are distinguished; in relation to the market, there are market and non-market sectors. The structure of the national economy is the ratio between its components: between individual areas, sectors, industries.

3. The sectoral division of the economy is the result of the development of the social division of labor. An industry is a set of enterprises and organizations with a common field of activity, products, technologies and factors of production used.

4. Intersectoral complexes can arise both within the industry (for example, the fuel and energy complex - within the industry), and combine different industries (the agro-industrial complex includes agriculture and industries). Intersectoral complexes are divided into functional and sectoral.

5. The change in the structure of the national economy occurs under the influence of market mechanisms and under the influence of state structural policy. The processes taking place in the economy must be taken into account when developing the prospects for the development of an enterprise in order to increase its competitiveness.

Topic 2. ENTERPRISE - THE BASIC LINK OF THE ECONOMY

2.1. The concept, features and tasks of an enterprise in a market economy

Any economic system exists on the basis of the interaction of three economic entities: enterprises, the state and households. The leading link in the economy, its basis are enterprises that produce products and services, concentrate most of the social capital in their ownership, determine the business activity of the economy, provide employment for the population, and form the country's budget.

Company is an independent economic entity created by an entrepreneur or an association of entrepreneurs to produce products, perform work and provide services in order to meet public needs and make a profit.

The characteristic of an enterprise involves the definition of its main features that make it an independent subject of market relations:

- organizational unity implies the presence in the enterprise of a team organized in a certain way with its own internal structure and management procedure;

- production and technical unity lies in the fact that the enterprise combines economic resources for the production of goods and services, that is, it has a specific set of means of production, capital, technology;

- the presence of separate property, which the enterprise independently uses for certain purposes;

- property liability: the enterprise bears full responsibility with its property for obligations arising in the course of its activities;

- operational-economic and economic independence is expressed in the fact that the enterprise itself carries out various kinds of transactions and operations, itself receives profit and incurs losses.

In accordance with the Civil Code of the Russian Federation, the main goal of a commercial enterprise is to achieve greater profits or greater profitability, that is, the excess of results over costs. Since the economy is a complex system, along with the main goal, each enterprise has a whole range of multi-level goals that determine the strategy of activity and make up the "tree" of the goals of this enterprise.

The functioning of enterprises in market conditions involves the solution of a number of tasks, the most important of which include the following:

- uninterrupted and rhythmic release of high-quality products in accordance with existing production capabilities;

- satisfaction of public needs for products, full consideration of consumer requirements, the formation of an effective marketing policy;

- efficient use of production resources (fixed capital, material, financial and labor resources), increasing production efficiency;

- development of strategy and tactics of enterprise behavior in the market;

- ensuring the competitiveness of the enterprise and products, maintaining a high image of the enterprise;

- improvement of the organization of production, labor and management; use of the latest achievements of scientific and technical progress in production;

- ensuring the social efficiency of production (increasing the qualifications and greater content of the labor of workers, raising their standard of living, creating a favorable moral and psychological climate in the workforce).

The tasks of the enterprise are determined by the interests of its owners, potential and other factors of the external and internal environment. In modern conditions, many domestic enterprises often face completely different goals and objectives. So, the main goal may not be making a profit, but, for example, ensuring the stable operation of the enterprise, conquering the market, uninterrupted sales of products or timely payment of decent wages to employees.

2.2. Enterprise types

One of the methods of cognition of processes and phenomena is classification, i.e., the division of the totality into groups according to various characteristics. In economic theory and practice, there are various classifications according to which enterprises are divided into types. The main features of the classification of enterprises are:

- industry affiliation;

- structure of production;

- used resources;

- appointment of finished products;

- dimensions;

- type of ownership;

- organizational and legal form;

- technological and technical community;

- operating time during the year.

The most important characteristic of an enterprise is its industry affiliation, according to which all enterprises are grouped in accordance with the classification of industries adopted in the All-Russian Classifier of Industries of the National Economy (OKONH) (industrial, agricultural enterprises, construction industry enterprises, etc.). However, in practice it is not always possible to accurately determine the sectoral affiliation of an enterprise, since most of them have an intersectoral structure of production. Therefore, according to the structure of production, enterprises are divided into highly specialized (they produce a limited range of products of mass or large-scale production), diversified (produce products of a wide range and purpose) and combined (aimed at the integrated use of raw materials: one type of raw material at the same enterprise is converted in parallel or sequentially into another, and then into a third type; most often found in the chemical, textile and metallurgical industries).

Depending on the resources used, enterprises are divided into:

- enterprises that use mainly labor resources (labor-intensive);

- enterprises that intensively use the means of production (fund-intensive);

- enterprises that intensively use materials (material-intensive).

According to the purpose of the finished product, enterprises are classified into enterprises producing means of production (machinery, equipment, transport) and enterprises producing consumer goods (food, clothing, etc.).

Depending on the capacity of the production potential (size), enterprises are divided into large, medium and small. Currently, in Russia there are two criteria for classifying enterprises as small businesses: industry affiliation and the maximum allowable number of employees (in industry, construction and transport - 100 people, in the scientific and technical field - 60, in wholesale trade - 50, in retail trade and consumer services - 30, in other industries - 50 people).

According to the form of ownership, private, state, municipal enterprises are distinguished.

According to the legal form, in accordance with the Civil Code of the Russian Federation, enterprises are divided into business partnerships (general partnership and limited partnership), business companies (limited liability company, additional liability company, joint-stock company), state and municipal unitary enterprises and production cooperatives .

According to the nature of the raw materials consumed, all enterprises are grouped into enterprises of the extractive industry (oil and coal mining enterprises) and enterprises of the manufacturing industry (engineering, metalworking).

On the basis of technical and technological community, four types of enterprises are distinguished:

- with a continuous production process (the enterprise operates 24 hours a day, for example, a bakery);

- with a discrete (discontinuous) production process;

- with a predominance of mechanical production processes (furniture, light industry enterprises);

- with a predominance of chemical production processes (pharmaceutical, chemical industries).

Depending on the time of work during the year, enterprises of seasonal action and enterprises of year-round action are distinguished.

2.3. Company structure

The most important factor determining the final results of the enterprise and its efficiency is its structure. The structure of an enterprise is the composition and ratio of its internal links (shops, sections, departments, services) and the forms of their relationship in the course of the enterprise's activities. Distinguish between the general, production and organizational structure of enterprise management.

The general structure of an enterprise is understood as a complex of production and non-production units, their connections and ratios in terms of the number of employees, area, and throughput.

At the same time, production units include workshops and sections in which the main products, materials, semi-finished products, spare parts are manufactured, various types of energy are produced, and various types of repairs are carried out. Non-production units include units serving the employees of the enterprise: canteens, canteens, first-aid posts, dispensaries, clubs, housing and communal departments, etc.

In contrast to the general structure, the production structure of an enterprise is a form of organization of the production process, which refers to the composition of production shops, sections and services and the forms of their interaction in the production process. Thus, the production structure characterizes the division of labor between the divisions of the enterprise and their cooperation. The production structure is formed under the influence of many factors. The main ones include the range of products, their design features and manufacturing technology; labor intensity and scale of production; organization of production service; the level of specialization and cooperation in the enterprise.

The main structural unit of a large enterprise is considered to be a workshop - an administratively separate subdivision where the main, auxiliary or servicing production processes are performed. The main ones are workshops in which any stages of the technological process are directly carried out for the transformation of raw materials and materials into finished products, in which this enterprise specializes. Auxiliary workshops include workshops that ensure the normal functioning of the production process (tool, repair, model, energy, steam power, etc.). Service shops are engaged in providing various services to production (transport, storage, sanitary facilities, telephone, central factory laboratories). Side shops are engaged in the processing of waste and by-products of the main production, and in the auxiliary shops, activities are carried out that are not related to the production profile of the enterprise (production of containers, bricks, agricultural products).

Large workshops consist of production sites. The site is the smallest administrative and production unit where a team of workers performs the same type of technological operations or various operations for the manufacture of the same type of product. Depending on the nature of participation in the production process, the sections are divided into main and auxiliary. The main sites can be organized according to the technological or subject principle. Each production site is a collection of jobs. A workplace is a zone of application of labor of one or more employees, determined on the basis of labor and other applicable standards and equipped with the necessary means.

In the practice of enterprises, the concept of infrastructure also stands out! enterprise, which is understood as a material and material complex that creates conditions for the effective operation of the enterprise. The enterprise infrastructure includes two components:

production, which consists of service and auxiliary industries that provide the main production process with raw materials, materials, fuel, energy, tools, and also maintain equipment in working condition;

non-production, i.e., social facilities that are on the balance sheet of the enterprise, functioning to serve the employees of the enterprise or provide services to the side.

The production structure of the enterprise is not constant. It should be improved along with changes in the range and range of products, volume of production, scientific and technical progress and other factors. The main ways of improving the production structure are the further improvement of the division and cooperation of labor (deepening of the specialization of production units, improvement of intershop communications, rational combination of production); centralization of support services of large enterprises; transfer of support functions to specialized organizations in small enterprises; the concentration of the main production in large workshops with the subsequent transition to the highest level of production automation - flexible production systems.

Types and types of production structure. The main workshops of an enterprise can be formed according to two principles: on the basis of the commonality of technological processes (technological form of specialization) or on the basis of the commonality of the processed objects of labor (subjective form of specialization). In accordance with them, three types of production structure are distinguished: technological, subject and mixed.

The technological type of the production structure is characterized by the fact that equipment designed to perform homogeneous operations is concentrated in separate production units (workshop, site). On one site, products with any technological route can be manufactured without changing the location of the equipment. The main advantages of the technological structure are the ability to apply progressive technological processes; the ability to make the most of the equipment and materials; simplification of technical management, especially when developing new products and expanding the range of manufactured products. The main disadvantage of the technological type is the complication of inter-shop cooperative relations, as a result of which the need for inter-operational control increases, the duration of the production cycle increases, and transportation costs increase.

The subject type of the production structure is characterized by the specialization of workshops in the manufacture of a limited range of products, and production sites - in the performance of certain groups of operations. The subject type of the production structure compared to the technological one has the following advantages: it reduces and simplifies intershop cooperative communications; increases the responsibility of departments for the quality and timing of the release of the nomenclature assigned to them; reduces the duration of the production cycle; simplifies planning. The disadvantage of the subject type is that in subject-specific production units, progressive processes of development of technology and technology are hampered due to the inability to produce too large a range of products.

Both subject and technological structures in their pure form are rare. At most enterprises, a mixed (subject-technological) structure prevails, when procurement shops and sections are built according to the technological principle, and processing and assembly - according to the subject.

Types of production structure. Depending on the forms of administrative and economic separation of the divisions of the enterprise, the production structure can be of various types. The most common shop structure. In addition to the workshop, other types of production structure are being formed in the industry: shopless, hull (block), combine.

A non-shop production structure is formed at small and some medium-sized enterprises, where workshops or production sites are created instead of workshops, usually subject-closed. The workshopless structure makes it possible to simplify the enterprise (production unit) management apparatus, bring management closer to the workplace, and increase the role of the foreman.

With a hull (block) structure, groups of workshops, both main and auxiliary, are combined into blocks. Each block of workshops is located in a separate building. With a corps structure, the need for territory is reduced and the costs of its improvement are reduced, transport routes and the length of all communications are reduced. It is especially effective to combine workshops that are related in terms of the technological process or have close and stable production ties.

The combine structure is used in those industries where multiple, or complex, processing of mineral or organic raw materials is carried out on a large scale, i.e., where the predominant type of production enterprise is a combine (chemical and petrochemical industry, metallurgy, timber processing, light and food industry). At the same time, production units are organized on the basis of rigid technological links, which are continuous technological flows. All structural subdivisions are located on the same site and represent a single production, technological and territorial complex of specialized industries, strictly proportional to each other in terms of capacity (throughput).

The organizational structure of enterprise management is an ordered set of management services, characterized by certain relationships and subordination. The group of managers and specialists, which is responsible for the development and implementation of management decisions, constitutes the enterprise management apparatus.

2.4. Organization of the production process at the enterprise

The production process is a set of interrelated techniques and methods for the rational combination of living labor with the means of production, as a result of which material wealth is created. The main elements of the production process are labor, means of labor and objects of labor.

The total production process for manufacturing products consists of heterogeneous partial production processes, each of which covers a technologically separate part - a stage or phase. All partial processes are divided into two groups: main and auxiliary. The main ones are the processes during which the products intended for sale are manufactured. Auxiliary processes - the manufacture of products or the provision of services - are not implemented, but are used within the enterprise to meet their own needs.

Any production process consists of operations and involves the presence of jobs. An operation is a part of the production process for processing an object of labor at one workplace without readjusting equipment by one worker (or a team of workers) using the same tools. In accordance with the grouping of production processes, operations are also divided into main and auxiliary. When performing basic operations, the subject of processing changes its external and internal properties (shape, color, chemical composition). When performing auxiliary operations, the subject of processing does not change either externally or internally (operations for moving objects of labor, laying products, quality control).

The main and auxiliary operations, depending on the degree of participation of the worker in the production process, are divided into manual (laying bricks), machine-manual (turning a part on a machine), mechanized (performed using a machine, the worker performs limited functions, for example, installing a part on a machine), automated (without the participation of a worker - processing of parts on automatic machines) and instrumental (performed in special devices in which the object of labor is affected by electrical or other energy - thermal, galvanic processes).

The condition for the optimal organization of the production process is its rational distribution in jobs and in time. The main concept here is the concept of the production cycle, which characterizes the calendar period of time during which the object of labor undergoes all operations for the transformation into finished products. It is measured in minutes, hours, days. The composition and time ratio of the individual elements of the production cycle to each other represent its structure. At the same time, different products have a different structure of the production cycle. So, in conditions of continuous production, there are no breaks in the production cycle. In most industries with a discontinuous nature of production (engineering, instrumentation) there are no natural processes.

The main ways to reduce the duration of the production cycle are considered to be: increasing the level of integrated mechanization and automation of production processes; reducing the time of auxiliary operations; rational use of intra-shift breaks (combination of operations); centralized provision of workplaces with materials, tools and technological equipment.

The type of production serves as an organizational, technical and economic characteristic of production in terms of the level of its specialization, the composition and range of products, the scale and repeatability of products in production. The type of production predetermines the production structure of the enterprise and its workshops, the nature of the loading of jobs and the movement of objects of labor in the production process. Each type of production is characterized by certain features of the organization of production, labor, the composition of equipment, the applied technological processes, the composition and qualifications of personnel.

There are the following types of production: mass, serial, single. In turn, serial production is divided into small-, medium- and large-scale. The type of production is usually characterized by the coefficient of specialization of workplaces, or serialization coefficient (Kc), which is determined by the number of detail operations performed on average at one workplace:

Kc \uXNUMXd r n: p,

where p is the number of jobs;

r is the average number of operations that are performed in the manufacture of each part;

n is the number of items that are processed by this group of workplaces.

The coefficient of serial production of mass production is I-3, large-scale production - 4-40, medium-scale production - 11-20, small-scale production - more than 20.

A single type of production is characterized by the variability of the nomenclature and a small volume of output. At the same time, the proportion of original non-unified parts is large.

Features:

- the predominance of technological specialization of shops, sections, jobs and the lack of permanent assignment of certain products to them;

- the use of universal equipment and rigging, its placement in the same type of groups;

- a relatively large proportion of manual operations and a long production cycle;

- Availability of highly skilled general workers.

The disadvantage is the limitation of the possibilities of using standardized design and technological solutions.

The products of a single type of production include unique machine tools, turbines, rolling mills, nuclear reactors, as well as most construction projects (except for standard housing construction).

Serial production is characterized by the fact that objects of labor are delivered to the workplace not one or two pieces, as in a single production, but periodically structurally identical batches (series).

Features:

- a relatively large range of products, but much smaller than with a single type;

- depending on the scale of serialization, special and universal equipment is used, as well as fast-changing machine tools and automatic machines;

- the manufacture of a significant part of the products is periodically repeated over the course of a year or a number of years, which makes it possible to organize production in technologically specialized areas.

Mass production is characterized by a narrow specialization of jobs focused on the performance of one or two constantly repeating detail operations (in most cases Kc = 1).

Features:

- production of a large volume of homogeneous products for a relatively long period;

- limited range of manufactured products (one or two items);

- detailed development of technological processes;

- the use of special high-performance equipment and automation;

- high proportion of highly skilled workers (automatic adjusters).

Advantages:

- a significant scale and constancy of the nomenclature make it possible to use expensive productive equipment;

- Favorable conditions are created for the deepening of specialization, the growth of labor productivity and the reduction of production costs;

- a high level of equipment utilization (without readjustment), the establishment of a clear rhythm of work, a shorter production cycle and fewer interruptions in the production process.

Despite the obvious advantages of mass and large-scale production, they are also characterized by significant disadvantages: focusing not on a specific consumer with his individual needs, but on average standards, as well as the rigidity of the technology, which makes it difficult to restructure production due to the presence of a significant amount of special equipment and tooling. .

2.5. External and internal environment of the enterprise

Any enterprise is located and operates in a certain environment, and each of its actions is possible only if the environment allows it. The enterprise is in a state of constant exchange with the external environment, thereby providing itself with the possibility of survival, since the external environment serves as a source of production resources necessary for the formation and maintenance of production potential. Environmental factors are uncontrollable by the enterprise and its services. Under the influence of events occurring outside the enterprise, in the external environment, managers have to change the internal organizational structure, adapting it to the changed conditions.

The external environment of the enterprise is all the conditions and factors that arise independently of the activities of the enterprise and have a significant impact on it. External factors are usually divided into two groups: direct impact factors (the immediate environment) and indirect impact factors (macro environment).

Factors of direct impact include factors that have a direct impact on the activities of the enterprise: resource suppliers, consumers, competitors, labor resources, the state, trade unions, shareholders (if the enterprise is a joint-stock company).

In the conditions of Russia's transitional economy, it is the state that largely determines the efficiency of enterprises, primarily the creation of a civilized market and the rules of the game in this market.

The main functions of the state:

- creation of a legal basis for the life of the country, including the development, adoption and organization of the implementation of economic legislation;

- Ensuring law and order in the country and its national security;

- stabilization of the economy (primarily reducing unemployment and inflation);

- ensuring social protection and social guarantees;

- protection of competition.

Factors of indirect impact do not have a direct effect on the activities of the enterprise, but their consideration is necessary to develop the right strategy.

The most significant indirect impact factors include:

- political factors - the main directions of state policy and methods of its implementation, possible changes in the legislative and regulatory framework, international agreements concluded by the government in the field of tariffs and trade, etc.;

economic factors - the rate of inflation or deflation, the level of employment of labor resources, the international balance of payments, interest and tax rates, the value and dynamics of the gross domestic product, labor productivity, etc. a threat, the other sees it as an opportunity. For example, the stabilization of purchase prices for agricultural products for its producers is seen as a threat, and for processing enterprises - as a benefit;

social factors of the external environment - the attitude of the population to work and quality of life; customs and traditions existing in society; values ​​shared by people; the mentality of society; level of education, etc.;

technological factors, the analysis of which makes it possible to foresee the opportunities associated with the development of science and technology, to timely adjust to the production and sale of a technologically promising product, to predict the moment of abandonment of the technology used.

The analysis of the external environment of the enterprise is hampered by the fact that the main characteristics of the external environment are its uncertainty, complexity, mobility, as well as the interconnectedness of its factors. The environment of modern enterprises is changing at an ever-increasing rate, which imposes ever-increasing demands on the analysis of the external environment and the development of a strategy that would take into account all the opportunities and threats of the external environment to the maximum extent.

The internal environment of the enterprise determines the technical and organizational conditions of the enterprise and is the result of management decisions. The purpose of the analysis of the internal environment of the enterprise is to identify the strengths and weaknesses of its activities, since in order to take advantage of external opportunities, the enterprise must have a certain internal potential. At the same time, it is necessary to know the weaknesses that can aggravate the external threat and danger.

The internal environment of organizations includes the following main elements: production, finance, marketing, personnel management, organizational structure.

The significance of the analysis of the internal environment is explained by the following circumstances:

- information about the internal environment is necessary in order to determine the internal capabilities, the potential that the company can count on in the competition to achieve its goals;

- analysis of the internal environment allows you to better understand the goals and objectives of the organization.

The main elements of the internal environment of the enterprise are:

- production (in foreign economic literature - operations management): volume, structure, production rates; product range; availability of raw materials and materials, the level of stocks, the speed of their use; the available fleet of equipment and the degree of its use, reserve capacities; production ecology; quality control; patents, trademarks, etc.;

- personnel: structure, qualifications, number of employees, labor productivity, staff turnover, labor costs, interests and needs of employees;

- organization of management: organizational structure, management methods, level of management, qualifications, abilities and interests of top management, prestige and image of the enterprise;

- marketing, covering all processes related to production planning and product sales, including: manufactured goods, market share, distribution and marketing channels for products, marketing budget and its execution, marketing plans and programs, sales promotion, advertising, pricing;

- Finance - a kind of mirror, which reflects all the production and economic activities of the enterprise. Financial analysis allows you to reveal and evaluate the sources of problems at a qualitative and quantitative level;

- culture and image of the enterprise - poorly formalized factors that create the image of the enterprise; a high image of an enterprise allows attracting highly qualified employees, encouraging consumers to buy goods, etc.

Conclusions

1. The main link in the economy is an enterprise - an independent economic entity created to produce products for the purpose of making a profit and meeting social needs. The enterprise is characterized by a number of features, has its own goals and objectives, which are determined primarily by the state of the internal and external environment.

2. The entire set of enterprises operating in the economy can be classified according to a number of criteria (by sectoral affiliation, production structure, resources and products, by organizational, legal and technological features).

3. The efficiency of the enterprise is largely determined by its structure - the composition and ratio of its internal links. In the economy, there are three types of production structure (technological, subject and mixed), as well as several of its types. The parameters of the production structure depend on the range and characteristics of products, the scale of production, the level of specialization and cooperation.

4. The production process at the enterprise involves the combination of living labor with the means of production. The condition for the optimal organization of the production process is its rational distribution in jobs and in time. The organization of the production process is closely related to the type of production.

5. The enterprise operates in an external environment, the factors of which are uncontrollable by the enterprise. An analysis of the external environment is necessary to develop an enterprise development strategy that takes into account the complexity, uncertainty and mobility of the environment.

Topic 3. ENTERPRISE AND ENTREPRENEURSHIP IN THE MARKET ENVIRONMENT

3.1. Essence and evolution of entrepreneurship

Law of the Russian Federation of December 25.12.90, 445 No. 1-XNUMX "On Enterprises and Entrepreneurial Activities" defines entrepreneurship as an initiative independent activity of legal entities and citizens aimed at making a profit and carried out on their own behalf, at their own risk and under their property responsibility.

An entrepreneur can engage in any kind of activity, if they are not prohibited by law. Subjects businesses can be citizens of the Russian Federation; citizens of foreign states and stateless persons; associations of citizens.

The status of an entrepreneur is acquired after state registration. Entrepreneurial activity can be carried out with or without the formation of a legal entity. Entrepreneurial activity without the formation of a legal entity is carried out by a citizen - an individual entrepreneur who does not use hired labor.

The most important features of entrepreneurship are: economic independence and independence of economic entities;

- economic interest;

- economic (entrepreneurial) risk;

- personal responsibility for the results of their activities;

- mobility and dynamism of entrepreneurial activity.

The main task of entrepreneurship in the sphere of production is to satisfy the demand for goods and services by manufacturing and selling these products in order to obtain profit. An entrepreneur can organize production himself or act as an intermediary, he can be the owner of the enterprise or a hired manager. In any case, the entrepreneur acts as an active agent of the market, which develops production and establishes market relations.

Usually, in practice, everyone who is engaged in business is called entrepreneurs, which, however, is not entirely true. An entrepreneur in the full sense of the word is an enterprising person engaged in constant creative search, taking an active part in the activities of the enterprise, effectively organizing the work of personnel, using constantly emerging new business opportunities. That is, entrepreneurs are business people whose behavior in the market is characterized by a search character, who are the source and leaders of the creative initiative and enterprise employees.

The history of Russian entrepreneurship goes back over a thousand years.

The following stages of development of entrepreneurship in Russia can be distinguished:

#8594; at the first stage, entrepreneurship was manifested mainly in the field of trading activities. In the XI-XII centuries. the first merchant companies began to form. Before the Mongol-Tatar invasion, crafts and trade flourished in the country, which ensured high international prestige;

#8594; at the second stage (XV century), entrepreneurship passed into a new quality - the organization of production, one's own business in order to extract profits that go to the further development of production. During this period, communities of entrepreneurs were formed, consisting of artisans, merchants, usurers, etc. At this time, the term "entrepreneurship" appeared, which applied to all persons engaged in activities aimed at developing production, trade and generating income;

#8594; the third stage (the second half of the 1917th century) was associated with the development of capitalism in Russia and the formation of business unions. However, capitalism in Russia did not pass the stage of free competition and did not lead to the creation of a class of owner-entrepreneurs, since starting from October 4, a state monopoly and centralization of the economy were established, which deprived producers of economic independence and eliminated competition between them (stage XNUMX);

#8594; the fifth stage is the period of the New Economic Policy, associated with the formation of entrepreneurship in the form of mixed and private concessions, joint-stock companies;

#8594; the sixth stage was characterized by the transfer of entrepreneurial activity from the legal sector to the illegal one.

In the 1980s the task was set to form economic thinking on the basis of socialist enterprise. Within the framework of the planned model of the economy, such forms of management as contracts, leases, and cooperation were revived. Since the 1990s a variety of forms of ownership and organizational and legal forms of enterprises appeared, there was a fundamental change in attitudes towards entrepreneurship, which is considered an integral and main component of a market economy.

3.2. Types and forms of entrepreneurship

The process of social reproduction includes four stages: production, distribution, exchange and consumption. In accordance with this, any entrepreneurial activity is to some extent connected with the main phases of the reproduction cycle. Therefore, it is customary to distinguish between the following types of entrepreneurship: industrial, commercial and financial. In recent decades, in countries with developed market economies, another type of entrepreneurship has been distinguished - advisory.

Industrial entrepreneurship is an activity aimed at the production of products, the performance of work, the provision of services subject to subsequent sale to consumers. The function of production in this type of business is the main one.

The choice of the field of activity of industrial entrepreneurship is determined by the financial resources and personal inclinations of the entrepreneur. A preliminary marketing research is carried out, the market is studied, it turns out how much the consumer needs the proposed product, what is the level and dynamics of demand, what are the factors affecting the level of demand, what are the estimated costs and sales volumes.

Industrial business provides, as a rule, 10-12% of the profitability of the enterprise.

Varieties of industrial entrepreneurship are the production of goods, the provision of services, innovative, scientific, technical and information entrepreneurship.

Commercial entrepreneurship is an activity based on commodity-money relations and trade and exchange operations, i.e., the resale of goods and services. Unlike production and entrepreneurial activity, there is no high need for production resources here; working capital prevails in the structure of capital.

Before carrying out entrepreneurial activity, an analysis of the market situation is carried out in order to subsequently ensure that the sale price of the goods exceeds its purchase price.

Commercial entrepreneurship is considered effective if the net profit from the transaction is 20-30% of the costs.

Varieties of commercial entrepreneurship are trade, trade and purchasing, trade and intermediary business and the activities of commodity exchanges.

Financial entrepreneurship is a kind of commercial entrepreneurship, since the object of its sale and purchase is a specific product: money, currency, securities (stocks, bonds, bills). Financial activity is associated with both production and commercial activities, but it can also be independent: banking, insurance, etc.

The technology of a financial business transaction is similar to the technology of a commercial transaction. A financial transaction is considered appropriate if the net profit is 5% for short-term transactions and 10-15% for long-term ones.

Varieties of financial entrepreneurship are banking, insurance, auditing, leasing business and the activities of stock exchanges.

Consulting entrepreneurship - the activity of providing paid consultations on management issues. The technology of consulting entrepreneurship includes problem diagnosis, development of solutions (project), implementation of solutions (project).

The form of entrepreneurship is a system of norms that determines the internal relations between partners in the enterprise, as well as the relations of this enterprise with other enterprises and government agencies. The specific form of entrepreneurship is determined by the state of the market and the availability of capital from the entrepreneur.

There are the following forms of entrepreneurship: individual, collective, corporate, which in turn are classified into large, medium and small.

Individual forms of entrepreneurship occupy an insignificant place in the manufacturing sector, having more social significance than economic. They are represented by enterprises without forming a legal entity. The capital of the entrepreneur is not allocated from his personal property, which is subject to the risk of loss. Such enterprises, as a rule, do not use progressive technologies, but are based on low-productive means of labor and manual labor.

Collective entrepreneurship has received special development in the XX century. and currently occupies a dominant position in both small and large-scale businesses. It can exist in the following forms: business partnerships, business companies, associations, unions, cooperatives.

Corporate entrepreneurship is the association of enterprises without loss of independence, reducing production costs and making a profit. The main forms of corporate entrepreneurship are concerns, associations, consortiums, syndicates, cartels and financial and industrial groups.

3.3. Organizational and legal forms of enterprises in the Russian Federation

Organizational and legal form is a form of business organization, fixed in a legal way. It defines responsibility for obligations, the right to deal on behalf of the enterprise, the management structure and other features of the economic activity of enterprises. The system of organizational and legal forms used in Russia is reflected in the Civil Code of the Russian Federation, as well as in the regulations arising from it. It includes two forms of unincorporated entrepreneurship, seven types of commercial organizations and seven types of non-profit organizations.

Let us consider in more detail the organizational and legal forms of legal entities that are commercial organizations. Legal entity - an organization that owns, manages and manages separate property, is liable for its obligations with this property and can acquire and exercise property rights and incur obligations on its own behalf.

Commercial organizations are called organizations that pursue profit as the main goal of their activities.

A business partnership is an association of persons directly involved in the activities of the partnership, with the share capital divided into shares of the founders. The founders of a partnership may be members of only one partnership.

A partnership is recognized as full, the participants of which (general partners) are engaged in entrepreneurial activities on behalf of the partnership. If the property of the partnership is insufficient to pay off its debts, creditors have the right to demand satisfaction of claims from the personal property of any of its participants. Therefore, the activity of the partnership is based on the personal and trusting relationships of all participants, the loss of which entails the termination of the partnership. The profits and losses of the partnership are distributed among its participants in proportion to their shares in the share capital.

A limited partnership is a kind of general partnership, an intermediate form between a general partnership and a limited liability company. It consists of two categories of participants:

- general partners carry out entrepreneurial activities on behalf of the partnership and bear full and joint liability for obligations with all their property;

- investors make contributions to the property of the partnership and bear the risk of losses associated with the activities of the partnership within the limits of the amounts of contributions to the property.

A business company, unlike a partnership, is an association of capital. The founders are not required to directly participate in the affairs of the company, members of the company can simultaneously participate in property contributions in several companies.

A limited liability company (LLC) is an organization created by agreement between legal entities and citizens by combining their contributions in order to carry out business activities. Mandatory personal participation of members in the affairs of the LLC is not required. Members of an LLC are not liable for its obligations and bear the risk of losses associated with the activities of the LLC to the extent of the value of their contributions. The number of participants in an LLC should not be^1be more than 50.

An additional liability company (ALC) is a type of LLC, therefore all the general rules of an LLC apply to it. The peculiarity of the ALC is that if the property of this company is insufficient to satisfy the claims of its creditors, the participants in the company can be held liable, and jointly and severally with each other.

Joint stock company (JSC) - a commercial organization, the authorized capital of which is divided into a certain number of shares; JSC participants are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares. An open joint stock company (OJSC) is a company whose members may alienate their shares without the consent of other members of the company. Such a company has the right to conduct an open subscription for shares issued by it in cases established by the Charter. Closed Joint Stock Company (CJSC) - a company whose shares are distributed only among its founders or other specific circle of persons. CJSC is not entitled to conduct an open subscription for its shares or otherwise offer them to an unlimited number of persons.

A production cooperative (artel) (PC) is a voluntary association of citizens for joint activities based on their personal labor or other participation and the association of property shares by its members. The profit of the cooperative is distributed among its members in accordance with their labor participation, unless otherwise provided by the charter of the PC.

A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it. The property is indivisible and cannot be distributed among contributions (shares, shares), including between employees of the enterprise. It is respectively in state or municipal ownership and is assigned to a unitary enterprise only on a limited property right (economic management or operational management).

Unitary enterprise on the right of economic management - an enterprise that is created by decision of a state body or local government. The property transferred to the unitary enterprise is credited to its balance sheet, and the owner does not have the rights of possession and use in relation to this property.

A unitary enterprise with the right of operational management is a federal state-owned enterprise, which is created by decision of the Government of the Russian Federation on the basis of property that is in federal ownership. State-owned enterprises are not entitled to dispose of movable and immovable property without special permission from the owner. The Russian Federation is liable for the obligations of a state-owned enterprise.

3.4. Small business and features of its functioning in the country's economy

The efficient functioning of the economy requires an optimal combination of large, medium and small businesses. One of the areas of economic reforms in Russia, aimed at creating a competitive market environment, de-monopolization of the economy, rational use of scientific and technical potential and creation of new jobs, was the development of small business.

The role of small enterprises in the country's economy is determined by their performance of a number of economic and social functions. economic functions include the production of products, works and services, the provision of jobs and thereby reducing tension in the labor market, participation in the formation of budgets at all levels, etc. Social functions include the realization of the creative potential of workers, the use of labor of socially unprotected groups of the population, satisfaction communication needs of people.

The experience of countries with developed market economies shows that there is no universal criterion for classifying an enterprise as small. For example, in France, enterprises are considered very small if the number of employees is up to 10 people, small - from 10 to 100, medium - from 100 to 500, large - over 500 people. In Russia, the maximum number of employees of a small enterprise does not exceed 100 people in industry, construction and transport, 60 in the scientific and technical sphere, 50 in wholesale trade, 30 in retail trade and consumer services, and 50 people in other industries. However, despite the widespread use of the criterion for the number of employees, its imperfection is obvious (primarily for enterprises with a high technical and technological level of production, where integrated automation and mechanization leads to a reduction in the number of employees with an increase in production volume).

Small business has a number of specific features that distinguish it from medium and large-scale entrepreneurship. these include: the unity of ownership and management of the enterprise, relatively small markets for resources and sales, the personalized nature of relations within the enterprise, the specific nature of financing, a high share of working capital compared to the main one. These features largely determine the ability of small businesses to compete with large businesses.

The following are the advantages of small business:

- economic maneuverability, adaptability and efficiency in making managerial decisions, quick response to a constantly changing market situation;

- increased rate of capital turnover;

- a simpler management structure, leading to a reduction in indirect costs;

- more economical use of resources.

In addition to the advantages, small businesses also have significant disadvantages, the main of which is the small amount of capital and focus mainly on self-financing, as a result of which the instability of small businesses is manifested.

The experience of countries with developed market economies shows that due to objectively higher production costs in small enterprises, state regulation and support for small businesses are necessary to ensure their survival and stable operation. Without the help of the state, small enterprises cannot successfully compete with large ones.

In Russia, state regulation of small business is based on the Law of the Russian Federation "On State Support for Small Business in the Russian Federation". In accordance with the Law, the government is obliged to annually develop a program of state support for small business and submit it for discussion to the State Duma (similarly, at the regional level). The state guarantees simplified registration for small businesses, preferential starting conditions, a number of tax benefits, and the provision of statistical and accounting reports in a simplified manner. It also defines the procedure for granting benefits to financial institutions providing credit and investment services to small businesses. In addition, the Law determines that at least 15% of government orders must be placed on a mandatory basis at small enterprises.

However, due to the underdevelopment of market relations in Russia, many measures are not implemented, and in the process of production and economic activities, small enterprises face a number of organizational, technical, financial and economic difficulties:

- imperfection of the regulatory framework, insufficient funding for small business development programs;

- lack of financial and, as a result, material and technical resources, associated primarily with difficulties in obtaining borrowed funds (credit institutions finance mainly small enterprises with a rapid turnover of capital and less risk, operating in trade, catering);

- lack of information, experience and qualified personnel;

- Insufficient pace of small business infrastructure creation (there is no risk insurance system, road network and communications).

Conclusions

1. Entrepreneurship is an integral and main component of a market economy and is an initiative independent activity of legal entities and citizens aimed at making a profit and carried out on their own behalf, at their own risk and under their own property responsibility.

2. Entrepreneurial activity may be carried out in the form of industrial, commercial, financial and consulting entrepreneurship. The main forms of entrepreneurship are individual, collective and corporate.

3. The form of organization of entrepreneurial activity, fixed in a legal way, characterizes the organizational and legal form of the enterprise. In accordance with the Civil Code of the Russian Federation, commercial organizations may exist in the form of business partnerships, business companies, production cooperatives, state and municipal enterprises.

4. Small business in any country is an important market sector; the importance of small business is determined by the limitation of monopoly, the saturation of the market with consumer goods, and the creation of additional jobs. Due to the higher level of costs and risk, small enterprises need support from the state.

Topic 4. FIXED CAPITAL OF THE ENTERPRISE

4.1. Economic essence, classification and valuation of fixed assets at the enterprise

The implementation of the production process at the enterprise involves the interaction of three factors of production: fixed assets (means of labor), objects of labor and labor.

The fixed capital of an enterprise is the monetary value of its fixed assets. Fixed assets are means of labor that repeatedly participate in the production process, while retaining their natural-material form and transferring their value to manufactured products in parts as they wear out in the form of depreciation.

The criteria for classifying the means of labor as fixed assets are the period and purpose of their use. In accordance with the legislation, fixed assets are considered to be means of labor with a service life of more than one year, intended for production use.

For the organization of primary accounting, statistical reporting, evaluation and analysis, fixed assets are classified according to a number of criteria:

- according to the natural-material composition, fixed assets are divided into the following groups: buildings, structures, transmission devices, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, worker and productive livestock, perennial plantations, on-farm roads, etc. This grouping is of great importance for calculating depreciation, calculating indicators for the use of fixed assets, as well as for studying their dynamics and structure;

- according to the functional purpose, fixed assets are divided into production and non-production. Production fixed assets are the means of labor that are directly involved in the production process or create conditions for its normal implementation (machines, equipment, buildings, etc.) and make up the material and technical base of the enterprise. Non-productive fixed assets carry a social burden and do not directly participate in the production process. these include healthcare facilities, education, physical culture, public catering and housing and communal services, which are on the balance sheet of the enterprise and are designed to meet the various needs of employees;

- depending on the degree of participation in the production process in the practice of planning and economic analysis, the main production assets are divided into active and passive. The active part of the funds affects the volume of production and its quality, directly affecting the object of labor (machinery and equipment). Passive fixed assets do not directly affect the object of labor, but create conditions for the normal functioning of production (buildings, structures, etc.). A favorable trend for the enterprise is considered to be an increase in the share of the active part in the structure of fixed production assets, since this is one of the factors for increasing the economic efficiency of the enterprise.

An analysis of the availability and use of fixed assets in an enterprise, their qualitative state and reproduction is impossible without determining their structure. each enterprise should strive to achieve the optimal species, age and technological structure of fixed assets.

The specific (production) structure of fixed production assets is characterized by the share of each group of funds in terms of natural-material composition in their total average annual value. The production structure depends on many factors, including the sectoral affiliation of the enterprise, the geographical location of production, the size of the enterprise, the technical level of production and the rate of PTP, the level of concentration, specialization, cooperation, combination and diversification of production.

The age structure of fixed production assets is the ratio of individual age groups of assets in their total value. In the economic analysis, the following distribution of funds by age is accepted: up to 5 years; from 5 to 10; from 10 to 15; from 15 to 20; over 20 years. The age structure makes it possible to calculate the average age of fixed assets as a weighted average.

The technological structure of the main production assets reflects their distribution among the structural divisions of the enterprise and the share of the funds of each division in their total value.

Accounting and evaluation of fixed assets is carried out in physical and monetary terms. Patural indicators provide data for calculating production capacity, equipment balance, technical level of production. They are calculated for each group of fixed assets according to their physical composition. A valuation is necessary for accounting, analysis and planning, to determine the dynamics and structure of fixed assets, depreciation, performance indicators for the use of fixed assets, as well as to calculate the volume and structure of investments.

The valuation of fixed assets is carried out in the following areas.

Initial cost of fixed assets. Allows you to set the amount of costs for their purchase or construction and is the basis for their registration and determination of depreciation for renovation (full restoration). It includes all costs for the construction (construction) or acquisition of fixed assets, including delivery and installation costs, as well as other costs necessary to bring this facility to a state of readiness for operation as intended (with the exception of PDS). Methods for the initial assessment of fixed assets largely depend on the source of receipt of fixed assets for the enterprise. Paprimer, the initial cost of fixed assets contributed by the founders to the authorized capital of the enterprise is determined by agreement of the parties; the initial cost of fixed assets manufactured at the enterprise itself, as well as purchased for a fee from other enterprises - based on the actual costs incurred for the construction (construction) or acquisition of these objects, including delivery, assembly and installation costs. If fixed assets that were in operation are received free of charge, they are usually valued at residual value.

The fixed assets of an enterprise can be created and acquired at different times, so their initial assessment may not be comparable with the real conditions. As a result, fixed assets at the enterprise are valued at replacement cost, which is understood as the cost of their reproduction in modern conditions. The deviation of the replacement cost of fixed assets from the original cost depends mainly on the rate of inflation and scientific and technical progress. The replacement cost is determined as a result of the revaluation of fixed assets.

Revaluation of fixed assets (determination of their real value) allows you to objectively assess the true value of fixed assets; more correctly and accurately determine the costs of production and sale of products, as well as the amount of depreciation charges sufficient for simple reproduction of fixed assets; objectively set the sale prices for the fixed assets being sold and the rent (in the case of leasing them). During the period of transition to a market economy, which was accompanied by high rates of inflation, fixed assets were revalued six times: as of July 1, 1992; as of January 1, 1994; as of January 1, 1995; as of January 1, 1996; January 1 and January 1997, 1 (optional).

The residual value is the difference between the original, or replacement, cost and the depreciation amount, i.e., this is that part of the value of fixed assets that has not yet been transferred to manufactured products. The determination of the residual value is necessary, first of all, to assess the qualitative state and plans for the reproduction of fixed assets, as well as to draw up a balance sheet.

The enterprise can also determine the liquidation value of fixed assets, which is set by subtracting the proceeds from the sale of worn-out or decommissioned fixed assets and the cost of their dismantling.

4.2. Depreciation, depreciation and reproduction of fixed assets

One of the features of the fixed assets of the enterprise is their multiple use in the production process. However, over time, fixed assets lose their original characteristics due to operation and natural wear and tear.

Distinguish between physical and moral depreciation of fixed assets.

Physical wear and tear is understood as the loss by means of labor of their original production and technical qualities in the process of their use. Distinguish between complete physical depreciation, which leads to the liquidation or replacement of fixed assets with new ones (capital construction), and partial, which is compensated by repair. In addition, wear and tear can occur as a result of the use of a fixed asset (wear and tear of the first kind) and as a result of natural adverse effects, such as, for example, oxidation (physical wear of the second kind).

The level of physical depreciation of fixed assets depends on the initial quality of the latter, the degree of their operation, the level of aggressiveness of the environment in which the fixed assets operate, the skill level of maintenance personnel, the timeliness of repairs, etc.

To analyze the degree of physical depreciation of fixed assets, the following indicators are used:

1) coefficient of physical depreciation of fixed assets:

where I - the amount of depreciation of fixed assets (accrued depreciation for the entire period of operation);

PS - the initial, or replacement, cost of fixed assets.

Physical wear can also be determined by the service life:

where Тf is the actual service life of the object;

Tn - standard service life of the object;

2) the coefficient of validity of fixed assets, characterizing their physical condition on a certain date, is calculated by the formula:

the service life coefficient can also be determined on the basis of the physical wear coefficient:

Along with physical depreciation, fixed assets undergo obsolescence (depreciation). It manifests itself in the fact that there is a decrease in the efficiency of the use of fixed assets in production due to the fact that the means of labor depreciate, lose their value until they are physically worn out, until the end of their physical service life. Obsolescence is a direct consequence of scientific and technical progress and is expressed in two forms. The first form of obsolescence is that there is a depreciation of machinery and equipment due to the reduction in the cost of their reproduction in modern conditions. The second form of obsolescence is due to the introduction into production of more technically advanced, productive and economical machines, as a result of which there is a depreciation of old machines that are still physically fit.

Some economists single out a third type of depreciation - social, when there is a discrepancy between the social characteristics of an object of fixed assets (safety, the level of harmful emissions, illumination) with their normal level in society.

The volume and quality of products, its competitiveness, the level of production costs and the efficiency of the enterprise directly depend on the degree of depreciation of the fixed production assets of the enterprise. Therefore, one of the most important tasks of management is to control the state of fixed assets in order to prevent their excessive physical and moral deterioration.

For economic compensation of depreciation of fixed assets, their cost in the form of depreciation deductions is monthly included in the cost of production. Depreciation is the gradual transfer of the value of fixed assets to newly created products.

Depreciation deductions are made by enterprises on a monthly basis based on the depreciation rates and book value of fixed production assets for individual groups or inventory items on the balance sheet of the enterprise.

The depreciation rate represents the established annual percentage of repayment of the value of fixed assets and sets the amount of annual depreciation charges. The methodology for determining depreciation rates is the same for all enterprises, regardless of ownership and organizational and legal forms, and provides for the establishment of rates based on the classifier of fixed assets. According to the classifier, all depreciable property is divided into depreciation groups depending on the useful life. Thus, the first depreciation group includes all non-durable fixed assets with a useful life of one to two years, and the tenth depreciation group includes property with a useful life of over 30 years. The useful life within the specified boundaries is determined by the enterprise independently on the date of commissioning of an object of fixed assets.

For depreciation of fixed assets, one of the following methods can be used:

the straight-line method assumes that depreciation is charged evenly, based on the initial cost of an item of fixed assets and the depreciation rate calculated based on the useful life of this item. This method is applied to buildings, structures, transmission devices included in the eighth - tenth depreciation groups;

reducing balance method. Depreciation is charged on the basis of the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate established on the basis of the useful life of this object;

method of writing off the cost by the sum of the numbers of years. The calculation of the amount of depreciation is based on the initial cost of the fixed asset and the annual ratio, where the numerator is the number of years remaining until the end of the life of the facility, and the denominator is the sum of the numbers of years of the life of the facility;

method of writing off the cost in proportion to the volume of production. Depreciation is charged based on the natural indicator of the volume of production in the reporting period and the ratio of the initial cost of the fixed asset object and the estimated volume of production for the entire useful life of the object.

The application of one of the methods for a group of homogeneous fixed assets is carried out during the entire period of its useful life.

To determine the amount of depreciation for the planned period, you must:

- group the existing fixed assets at the beginning of the planning period according to a single classifier and calculate their cost (excluding fully depreciated ones);

- find the average annual cost of fixed assets for each group;

- calculate the amount of depreciation charges for the planned period for each group of fixed assets by multiplying the average annual cost by the depreciation rate;

- set the amount of depreciation for the planned period.

Depreciation on fixed assets newly put into operation begins on the first day of the month following the month of their putting into operation, and on retired fixed assets it stops on the first day of the month following the month of retirement.

In addition to the above methods, in order to increase the interest of enterprises in the accelerated renewal of fixed capital, accelerated depreciation of the active part of fixed assets is also allowed. When introducing accelerated depreciation, enterprises apply a uniform method of its accrual, while in the first year of operation, up to 50% of the value of the fixed asset is written off as expenses. The method applies only to the active part of fixed assets, the life of which exceeds three years. Accelerated depreciation allows the enterprise to speed up the process of updating fixed assets, accumulate funds for technical re-equipment and reconstruction, and avoid moral and physical depreciation of labor equipment.

The reproduction of fixed assets is a continuous process of their renewal through the acquisition of new ones, reconstruction, technical re-equipment, modernization and overhaul. Its main goals are to replace worn-out fixed assets, increase the mass of fixed assets, provide enterprises with them in accordance with the production program and maintain them in working order.

There are two types of reproduction of fixed assets. Simple reproduction provides for the renewal of fixed assets on an unchanged scale by replacing obsolete means of labor and overhaul. Expanded reproduction involves the renewal of fixed assets in an increasing volume, i.e., increasing their physical volume through new construction, expansion of existing enterprises, reconstruction and technical re-equipment, and equipment modernization.

In a market economy, the process of reproduction of fixed assets can be carried out at the expense of various sources. Fixed assets for reproduction come from contributions to the authorized capital; at the expense of the profit remaining at the disposal of the enterprise; as a result of a gratuitous transfer; by rent.

Analysis of the process of reproduction of fixed assets provides for the calculation of the following indicators:

1) the coefficient of renewal of fixed assets:

where Kobn is the renewal coefficient, %;

Фк - cost of fixed assets at the end of the year, rub.;

Fv - the cost of fixed assets put into operation during the year, rub.

2) the coefficient of retirement of fixed assets:

where Fl - the cost of fixed assets liquidated during the year, rub.;

Fn - the cost of fixed assets at the beginning of the year, rub.

The excess of the value of the renewal coefficient over the value of the retirement coefficient indicates that the company is in the process of updating fixed assets.

One of the important tasks of the production and economic activities of the enterprise is to maintain the equipment used in good technical condition. This problem is solved, on the one hand, by strict observance of the rules for the operation of the equipment, on the other hand, by organizing the repair service of the equipment, including maintenance and repair.

Maintenance of equipment is a set of works to maintain the operability of equipment during storage, transportation, preparation for use and operation.

Repair - a set of technical, economic and organizational measures related to the maintenance and partial (or complete) restoration of the consumer value of fixed assets or objects of labor.

Enterprises carry out two types of repair of fixed assets: scheduled, carried out according to a pre-planned schedule, and unscheduled, carried out when equipment stops or breaks or in an emergency condition of the passive part of fixed assets.

The system of preventive maintenance (PPR) is a set of organizational and technical measures for the care, supervision of equipment, maintenance and repair to keep it in good working condition, ensure maximum productivity and increase service life.

According to the volume of work performed and sources of financing, planned repairs can be divided into three categories: current, medium, capital. The current repair is the minimum in terms of the amount of work, in which the replacement or restoration of wear parts and the regulation of mechanisms achieve normal operation of the equipment until the next scheduled repair. Medium repair - repair performed to restore serviceability and partial restoration of equipment resources with the replacement or restoration of components of a limited range and control of the technical condition of the components. Overhaul - a type of scheduled repair carried out in order to restore the resource of equipment with the replacement or restoration of any of its parts (including basic ones) and their adjustment.

The cost of repairs is included in the cost of production and sale of products. They depend on the degree of physical depreciation of fixed assets, the quality of repairs carried out and the skill level of personnel servicing machinery and equipment. Among the ways to reduce repair costs, one can note timely and high-quality scheduled preventive repairs, an economic justification for overhaul, restoration of worn parts directly at the enterprise.

Modernization is a technical improvement of the BPF in order to eliminate obsolescence and improve technical and economic indicators to the level of the latest equipment.

4.3. Indicators and ways to improve the use of fixed assets in the enterprise

An analysis of the effectiveness of the use of fixed assets in an enterprise is carried out in order to identify the most important factors affecting the level of use of labor tools, as well as to determine the reserves for their use. The information base of the analysis is made up of accounting and statistical reporting data, primary materials, materials of individual special studies.

The main indicators of the efficiency of the use of fixed assets can be combined into four groups.

1. General indicators of the use of fixed assets.

Return on assets (Fo) - an indicator of output per one ruble of the value of fixed assets; is defined as the ratio of the actual volume of output to the average annual cost of fixed production assets:

where Vf - the cost of marketable or normative-clean products produced in a year, rub.;

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

The greater the value of return on assets, the more efficiently the fixed assets of the enterprise are used. The following factors influence the level of return on assets: the share of the active part of the funds, the level of specialization and cooperation, the level of prices for products, as well as the use of equipment in terms of time and power.

Capital intensity (Fe) is the reciprocal of capital productivity; shows the share of the cost of OPF attributable to each ruble of output.

The profitability of fixed production assets (Jopf) characterizes the amount of profit per one ruble of funds:

where P - profit, rub.;

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

The level of provision of employees with fixed assets is determined by the index of capital-labor ratio. Capital-labor ratio is the ratio of the cost of fixed production assets to the number of employees:

However, the capital-labor ratio is not an indicator of the efficiency of the use of fixed assets in full, since the calculation of any efficiency indicator involves comparing the result (effect) with the costs that caused it.

2. Indicators of extensive use of fixed assets reflect the level of their use over time.

The coefficient of extensive use of equipment (Кext) is defined as the ratio of the actual number of hours of operation of the equipment (Тf) to the number of hours of operation according to the norm (Тn):

The equipment shift coefficient (Ksm) is the ratio of the total number of machine-shifts worked out by the equipment (Dstsm) to the number of machines that worked in the largest shift (n):

Equipment load factor (Кzagr) - the ratio of the actual shift ratio of work to the planned shift of equipment:

3. Indicators of intensive use of fixed assets reflect the level of their use in terms of power.

Equipment intensive use coefficient (Kint) - the ratio of the actual equipment performance (Pf) to the standard or production capacity (Pn):

4. Indicators of integral use, taking into account the combined influence of extensive and intensive factors.

Integral utilization factor equipment (Kintegrr) comprehensively characterizes its operation in terms of time and power and is the product of the coefficients of extensive and intensive use of equipment:

K integr \uXNUMXd Kext K int

Ways to improve the use of fixed assets in the enterprise:

#8594; increase in shift work, reduction of intra-shift and whole-day downtime of equipment, as well as the number of idle equipment;

#8594; improving the organization of auxiliary and servicing production of the enterprise, ensuring the centralization of repair services (where appropriate);

#8594; timely and high-quality carrying out of scheduled preventive and major repairs, improving the skill level of maintenance personnel;

#8594; timely renewal of the BPF, especially the active part, in order to prevent excessive physical and obsolescence;

#8594; improving the quality of preparation of raw materials and materials for the production process;

#8594; improving technological processes, increasing the level of mechanization and automation of production, ensuring the fund-saving development of the enterprise;

#8594; improvement of the organization of production, labor, logistics and tactical planning.

Conclusions

1. Fixed assets - means of labor that repeatedly participate in the production process and transfer their value to products in parts as they wear out. They are classified according to their natural composition, functional purpose and degree of participation in the production process. The valuation of fixed assets involves the determination of the initial, replacement, residual and liquidation value.

2. Fixed assets are subject to physical and moral wear and tear over time. One of the most important tasks of the enterprise is to prevent excessive wear of the material and technical base.

3. The cost of fixed assets is transferred to manufactured products in the form of depreciation charges. The depreciation policy of the enterprise directly affects the reproduction of fixed assets.

4. The efficiency of the use of the fixed capital of an enterprise can be determined by calculating the indicators of the use of fixed assets.

5. Analysis of the effectiveness of the use of fixed assets at the enterprise allows you to outline ways to improve their use, the implementation of which leads to a reduction in the cost of materialized labor per unit of output and an increase in production efficiency.

Topic 5. WORKING CAPITAL OF THE ENTERPRISE

5.1. The concept, classification and structure of working capital

Any production process in an enterprise is the result of a combination of labor force with the means of production, which are represented by fixed and circulating capital. Working capital is the most important element of production, providing it with the necessary financial resources and determining the continuity of the enterprise.

Working capital is the amount of money advanced to create working capital assets and circulation funds.

Circulating production assets are a part of the means of production that once participates in the production process, immediately and completely transfers its value to the manufactured products and in the production process changes (raw materials) or loses (fuel) its natural-material form. These include: raw materials, basic and auxiliary materials, components, unfinished products, fuel, packaging, workwear, deferred expenses, etc.

Circulation funds include funds servicing the process of selling products (finished products in stock; goods shipped to customers but not yet paid for by them; funds in settlements; cash in the company's cash desk and in bank accounts). They do not participate in the production process, but are necessary to ensure the unity of production and circulation.

The share of working capital and circulation funds in the structure of working capital depends on the sectoral affiliation of the enterprise, the duration of the production cycle, the level of specialization and cooperation, and other factors.

Current assets of the enterprise are in constant motion and function simultaneously in two areas: the sphere of production and the sphere of circulation. During the production cycle, they go through three stages of the circuit:

#8594; the first stage (supply) involves spending money and supplying objects of labor. At this stage, there is a transition of working capital from the monetary form to the commodity;

#8594; at the second stage (production), working capital enters production, eventually turning into finished products;

#8594; the third stage (sales) occurs when the finished product is sold to consumers. Circulating assets move from the sphere of production to the sphere of circulation and again change their form - from commodity to monetary.

Thus, the funds make one turn, then everything repeats again: the funds from the sale of products are directed to the purchase of new objects of labor, etc.

In the process of movement, working capital is simultaneously at all stages and in all forms, as a result of which the continuity and rhythm of the production process at the enterprise is achieved. The duration of working capital at each stage of the cycle is not the same and depends on the technological properties of raw materials and finished products, the duration of the production cycle, the characteristics of logistics and sales of products. So, for example, the seasonality of the receipt of raw materials in some industries (fruit and vegetable industry) causes a delay in working capital at the first stage of the circulation; in industries with a long production cycle (shipbuilding) there is a delay in working capital at the second stage of the circulation in the form of work in progress; uneven sales of products causes the accumulation of funds in the third stage of the cycle.

In the practice of economic work, to study the composition and structure, working capital is classified according to several criteria.

According to the spheres of turnover (according to economic content), working capital is divided into circulating production assets (sphere of production) and circulation funds (sphere of circulation).

Separate parts of working capital have different purposes and are used in different ways in production and economic activities, so they are classified according to the following elements.

Revolving funds:

production stocks - raw materials, basic and auxiliary materials, purchased semi-finished products, fuel, containers, spare parts;

- work in progress and semi-finished products of own production;

- Future expenses. Funds of circulation:

- finished products in warehouses;

- Products shipped but not paid for;

- funds in settlements;

- cash on hand and in accounts.

The cost of work in progress consists of the cost of consumable raw materials, basic and auxiliary materials, fuel, energy, water, the part of the cost of the OPF transferred to the product, as well as wages accrued to employees. the size of the backlog of work in progress depends on the duration of the production cycle and the size of the batch.

Expenses for the development of new products, preparatory and other work, designed for a long time, are deferred expenses and are written off to the cost of production in the future. Their necessity is caused by the work related to the financing of promising changes in the structure of products, technology, etc.

According to the scope of normalization, working capital is divided into normalized and non-standardized. For standardized working capital, standards are established, that is, minimum sizes (working capital in stocks of inventory items). The amount of non-standardized working capital is controlled not according to the standards, but according to actual data (accounts receivable, funds in settlements, cash on hand and on the accounts of the enterprise).

According to the sources of formation, working capital is divided into own and borrowed. Own - this is the working capital that is in constant use of the enterprise. These include the funds that the company is endowed with during its organization (authorized capital), deductions from profits, stable liabilities (for example, wage arrears to staff). However, in the process of production and economic activity, for various reasons, an enterprise often has an additional need for financial resources, which is covered by borrowed funds (for example, bank loans).

The presence of own and borrowed funds in circulation is explained by the peculiarities of the organization of the production process. Each enterprise is faced with the task of maintaining the optimal proportion between own and borrowed funds, which characterizes the financial stability of the enterprise. It is believed that a constant minimum amount of funds to finance the needs of production is provided by own working capital. Temporary need for funds arising under the influence of reasons dependent and beyond the control of the enterprise is covered by borrowed funds.

Under the structure of working capital refers to the ratio of their individual elements in the totality. It depends on the sectoral affiliation of the enterprise, on the level of specialization and cooperation, on the quality and competitiveness of the products, the duration of the production cycle, the pace of scientific and technological development of the enterprise. At enterprises with a long production cycle (for example, in heavy engineering, shipbuilding), the share of work in progress is large; in the light and food industries, where the production cycle is relatively short, the structure of working capital is dominated by inventories with a low share of work in progress; there is no unfinished product in the electric power industry at all; at the enterprises of the mining industry, a significant share of deferred expenses.

An analysis of the structure of working capital in an enterprise is of great importance, since it is a kind of mirror that reflects the financial condition of the enterprise. Thus, an excessive increase in the share of receivables, finished products, work in progress indicates a deterioration in the financial condition. Accounts receivable characterizes the diversion of funds from the turnover of the enterprise and their use by debtors in their turnover. The unsatisfactory organization of the marketing of finished products leads to an increase in the share of finished products in the warehouse (overstocking), the diversion of a significant part of working capital from circulation, a decrease in sales volume, and, consequently, profit. On the contrary, a well-organized system of marketing products, the release of goods on consumer orders, and an established shipping mechanism do not allow working capital to linger at this stage of the cycle.

The organization of working capital at the enterprise includes determining the need for working capital, their structure, sources of formation of working capital and managing the use of working capital (increasing their turnover).

5.2. Rationing of working capital

From the point of view of production efficiency, the volume of working capital should be optimal, that is, sufficient to ensure an uninterrupted production process, but at the same time minimal, not leading to the formation of excess stocks, freezing funds, and increasing production and sales costs. The need to form working capital in the optimal amount is due to the fact that there is a time lag between the time of consumption of material resources in production and the receipt of sales proceeds, which depends on many internal and external factors. The amount of working capital sufficient for the normal functioning of the process of production and sale of products is established by normalizing working capital, which is the basis for their rational use.

Rationing of working capital is the process of determining the minimum, but sufficient for the normal course of the production process, the amount of working capital in the enterprise.

In a market economy, the value of working capital rationing is very high: enterprises must independently establish and control the working capital standard, since in the end, the efficiency of the enterprise and its financial position (solvency, stability, liquidity) depend on it. Understating the amount of working capital entails an unstable financial situation, interruptions in the production process and, as a result, a decrease in production volume and profitability. On the contrary, an overestimation of the size of working capital freezes funds in any form (warehouse stocks, suspended production, excess raw materials and materials), thereby preventing investments in the expansion and renewal of production.

In the practice of intra-production planning, enterprises use the following methods of normalizing working capital.

The analytical method involves the calculation of the need for working capital in the amount of their actual average balances, taking into account the growth in production in the planned period. A detailed analysis of the effectiveness of the use of working capital in the base period is preliminary carried out, factors and reserves for accelerating their turnover are identified. It is used at enterprises, in the structure of working capital of which a large share is occupied by inventories.

The coefficient method is based on dividing the elements of working capital into two groups depending on the change in the volume of production. The current assets included in the first group depend on the volume of production. The calculation of the need for them is carried out by the analytical method based on their size in the past period and the expected growth in production volume (raw materials, materials, finished products, work in progress). the second group includes deferred expenses, spare parts, low-value and wearing items, that is, all types of working capital, the value of which does not depend on changes in the volume of production. Rationing of working capital of the second group is made on the basis of actual average balances for the previous period.

The direct account method consists in calculating the need for normalized working capital for each of their elements. The advantage of this method lies mainly in the fact that it allows you to accurately determine the need for working capital. However, it is quite laborious, requires highly qualified economists, and is mainly used with a narrow range of material resources. The method is used to clarify the need for working capital of an existing enterprise or when organizing a new enterprise, when there are no statistical data, no rhythmically operating production, or a formed production program yet.

The method of direct counting requires the determination of stock rates and average daily consumption for certain types of working capital. When normalizing working capital, it is necessary to take into account the dependence of norms and standards on the duration of the production cycle, the conditions of logistics (intervals between deliveries, the size of the supplied lots, the remoteness of suppliers, the speed of transportation) and the conditions for the sale of products.

The methodology for calculating the need for working capital using the direct account method is presented below.

The general norm of working capital is the sum of private norms:

Ntot = Np. h + Hn. n + Hg. n + Nb. R,

where Npz - the standard of industrial stocks;

Nn. n is the standard for work in progress;

Ng. p - standard of finished products;

Nb. p is the standard for deferred expenses.

all components of the general norm of working capital must be presented in monetary terms.

The standard of production stocks is determined by the formula:

Np. h \uXNUMXd Qday N,

where Qday is the average daily consumption of materials, rub.;

N - stock rate for this element of working capital, days.

The working capital stock rate is the period (number of days) during which working capital is diverted into production stocks. The reserve rate consists of the current, preparatory, insurance, transport and technological reserves:

N = Nt. h + Np. h + Nstr + Ntr + Ntechn.

The current stock is the main type of stock that ensures the continuity of the production process. The size of the current stock is affected by the frequency of deliveries under contracts and the volume of consumption of materials in production. It is usually accepted at the level of half of the average interval between deliveries. The average interval between equal deliveries (supply cycle) is determined by dividing 360 days by the number of planned deliveries.

An insurance, or guarantee, stock is needed in case of unforeseen circumstances (for example, in case of short supply of raw materials) and is set, as a rule, in the amount of 50% of the current stock, but may be less than this value depending on the location of suppliers and the likelihood of interruptions.

The transport stock is created only in case of exceeding the terms of the cargo turnover in comparison with the terms of the document circulation. Document flow - the time for sending settlement documents and handing them over to the bank, the time for processing documents in the bank, the time for the postal run of documents. In practice, the transport stock is determined on the basis of actual data for the previous period.

A technological reserve is created during the preparation of materials for production, including analysis and laboratory testing. The technological reserve is taken into account only if it is not part of the production process.

The preparatory stock is set on the basis of technological calculations or by means of timing and refers to materials that cannot immediately go into production (wood drying, grain processing).

In a number of cases, a seasonal reserve norm is also established, when the seasonal nature is the type of harvested resources (sugar beet) or the method of delivery (water transport).

The working capital ratio for work in progress is determined by the formula:

Nn. n = Vd. Tts. Book. h,

where Vday - the planned average daily volume of output at production cost;

TC - the duration of the production cycle, days;

Knz - the coefficient of increase in costs.

At enterprises with uniform output, the cost increase coefficient can be determined by the formula:

where a - costs incurred at a time at the beginning of the production process (raw materials, basic materials, semi-finished products);

c - subsequent costs until the end of the production of finished products (for example, wages, depreciation).

The working capital ratio for deferred expenses is determined by the formula:

Nb. p \uXNUMXd P + P - C,

where P is the carryover amount of deferred expenses at the beginning of the planned year (taken from the balance sheet);

P - deferred expenses in the coming year (determined on the basis of the plan for the scientific and technical development of the enterprise);

C - deferred expenses to be written off to the cost of production of the coming year in accordance with the planned cost estimate for production.

Working capital ratio for stocks of finished products:

Ng. p \uXNUMXd Vday (Tf. p + To. d),

where Tfp - the time required to form a batch to send the finished product to the consumer, days;

Tod - the time required to complete the documents for sending the goods to the consumer, days.

As mentioned above, the total standard of working capital at the enterprise is equal to the sum of the standards for all elements. The general norm of all working capital in days is established by dividing the general norm of working capital by the average daily output of marketable products at production cost.

5.3. Indicators of the effectiveness of the use of working capital and ways to accelerate turnover

The efficiency of the use of working capital is characterized by a system of indicators. The most important criterion for the intensity of the use of working capital is the speed of their turnover. The shorter the period of turnover of funds and the less they are at various stages of turnover, the more efficiently they are used, the more money can be directed to other purposes of the enterprise, the lower the cost of production.

The efficiency of the use of working capital is characterized by the following indicators.

The turnover ratio of working capital (Cob) shows the number of turnovers made by working capital for the analyzed period (quarter, half year, year). It is calculated as the ratio of the volume of products sold to the average balance of working capital for the reporting period:

The higher the turnover ratio, the more efficiently the company uses working capital.

It can be seen from the formula that an increase in the number of turnovers indicates either an increase in the volume of sales with a constant balance of working capital, or the release of a certain amount of working capital with a constant sales volume, or characterizes a situation where the growth rate of sales exceeds the growth rate of working capital. Acceleration or deceleration of the turnover of working capital is determined by comparing the actual turnover ratio with its value according to the plan or for the previous period.

The duration of one turnover in days shows how long working capital makes a complete turnover, i.e., they return to the enterprise in the form of proceeds from the sale of products. is calculated by dividing the number of days in the reporting period (year, half year, quarter) by the turnover ratio:

Substituting its formula instead of the turnover ratio, we get:

in the practice of financial calculations, for simplification, when calculating the duration of one turnover, the number of days in a month is assumed to be 30, in a quarter - 90, in a year - 360.

The utilization factor of funds in circulation characterizes the amount of working capital advanced for one ruble of proceeds from the sale of products. By analogy with the capital intensity of fixed assets, this indicator represents the working capital intensity, i.e. the cost of working capital (in kopecks) per one ruble of sold products:

The load factor is the reciprocal of the turnover rate, which means that the lower the load factor of funds in circulation, the more efficiently working capital is used at the enterprise.

In addition to the considered general indicators of turnover of working capital, in order to identify specific reasons for the change in total turnover, indicators of private turnover are determined, which reflect the degree of use of working capital at each stage of the circulation and for individual elements of working capital (calculated similarly to the above formulas).

Efficient use of working capital consists not only in accelerating their turnover, but also in reducing the cost of production and sales of products due to the saving of individual elements of working capital (raw materials, materials, energy). The most important generalizing indicator of the efficiency of the use of material resources in an enterprise is considered to be the material consumption of products (Me) - the ratio of the amount of material costs to the volume of output or sales of products:

Particular indicators of material intensity are raw material intensity, metal intensity, electrical intensity, fuel capacity and energy intensity; when calculating them, the numerator reflects, respectively, the amount of consumed raw materials, metal, electricity, fuel and energy of all types in kind or value terms.

The inverse indicator of material consumption is material return, which is determined by the formula:

The better raw materials, materials, semi-finished products, energy are used, the lower the material intensity and the higher the material yield.

Based on the analysis of the effectiveness of the use of working capital, ways are outlined to accelerate

niya of their turnover. The acceleration of turnover is achieved by various activities at the stages of formation of inventories, production and sale of finished products.

Management of the use of working capital involves the implementation of the following ways to accelerate turnover:

#8594; intensification of production processes, reduction of the duration of the production cycle, elimination of various kinds of downtime and interruptions in work, reduction of the time of natural processes;

#8594; economical use of raw materials and fuel and energy resources: the use of rational norms for the consumption of raw materials and materials, the introduction of waste-free production, the search for cheaper raw materials, and the improvement of the system of material incentives for saving resources. All of the above measures will reduce the material consumption of products;

#8594; improvement of the organization of the main production: acceleration of scientific and technological progress, the introduction of advanced technology and technology, improving the quality of tools, equipment and fixtures, the development of standardization, unification, typification, optimization of forms of organization of production (specialization, cooperation, rationalization of interfactory relations);

#8594; improvement of the organization of auxiliary and service production: complex mechanization and automation of auxiliary and service operations (transport, storage, loading and unloading), expansion of the warehouse system, the use of automated warehouse accounting systems;

#8594; improving work with suppliers: bringing suppliers of raw materials, materials and semi-finished products closer to consumers, reducing the interval between deliveries, speeding up workflow, using direct long-term relationships with suppliers;

#8594; improvement of work with consumers of products: bringing consumers of products closer to manufacturers, improving the settlement system (dispensing products on a prepaid basis, which will reduce accounts receivable), increasing the volume of products sold due to the fulfillment of orders through direct communications, careful and timely selection and shipment of products by batches and assortment , reduction of stocks of finished products due to improved planning of the shipment of finished products;

#8594; the use of logistics approaches in procurement management, organization of production, in the field of marketing of finished products, which will reduce the duration of the circulation of working capital and reduce production and sales costs.

Conclusions

1. Working capital is an important part of the enterprise's capital and ensures the smooth functioning of the production process. They are constantly in motion, successively passing through the stages of circulation and changing their form.

2. Working capital is classified according to a number of criteria: by sphere of turnover, by elements, by belonging, by standardization coverage, by sources of formation.

3. The basis for the rational use of working capital is considered to be their rationing - the determination of the minimum necessary, but sufficient for an uninterrupted production process.

4. The criterion for the effectiveness of the use of working capital is their turnover. The faster working capital goes through all stages of circulation and returns to the enterprise in the form of sales proceeds, the more efficiently they are used.

5. Management of the use of working capital involves a constant search for factors and reserves to accelerate their turnover.

Topic 6. WORK RESOURCES OF THE ENTERPRISE

6.1. Labor market

Labor market is a system of economic relations regarding the purchase and sale of labor. As in other markets (capitals, goods, securities), the law of supply and demand operates on it: demand exists in the form of a need for labor, and supply exists in the presence of labor that wants to change its condition. A distinctive feature of the labor market is the voluntariness of the employee and the employer and the provision of state social guarantees.

The size of the labor market depends on labor resources and the scale of development of productive forces. Under labor resources is understood the economically active, able-bodied population, i.e., the part of the population that has the physical and spiritual abilities to participate in labor activity. In Russia, these are men aged 16 to 59 and women aged 16 to 54 (except for non-working disabled people of groups I and II and non-working people receiving a pension on preferential terms), as well as actually working pensioners and teenagers.

In developed countries, there are two models of the labor market: external (or professional) and internal. The external labor market is based on the movement of labor between firms, the internal one is based on the movement of personnel within the enterprise: this is the movement of an employee to a new workplace, similar in function and nature of work to the previous place, or to higher positions and ranks. The external labor market is characterized by a higher turnover of personnel compared to the internal labor market, where the movement of personnel is carried out mainly within the enterprise.

There are many factors due to which there is a continuous dismissal of employees, their movement from one workplace, enterprise, industry to another. Among them, social factors can be distinguished, such as the changing needs of workers throughout their working lives in working conditions, working hours, career growth, etc. The international labor market expands the opportunities for an employee in search of work conditions that satisfy him.

Employment of the population is an indicator of the provision of its able-bodied part with work, the implementation of which generates income, i.e. wages, business profits, etc. In accordance with the Law of the Russian Federation dated 20.04.96 No. "Employed persons include persons working under an employment contract (contract), as well as those who have other paid work; engaged in entrepreneurial activities; self-employed; performing work under civil law contracts. Persons performing military service and service in the internal affairs bodies, as well as full-time students of vocational training and persons who are absent from the workplace for a good reason (vacation, disability, retraining) are also considered employed.

There are the following types of employment:

- full employment is the state of the greatest involvement in socially useful activities;

- with part-time employment, only a certain part of the economically active population is engaged in socially useful work;

- with hidden employment, a part of people who are on leave without pay or unemployed are engaged in the shuttle and trade business, providing various services to the population (repair, construction) outside the framework of registration as employed;

- seasonal employment - the involvement of the able-bodied population in socially useful activities in certain geographical conditions;

- pendulum employment is associated with geographically large and long-term periodically reciprocating movements during the period of socially useful activity (geologists, pilots, drivers of long-distance auto flights);

- with periodic employment, there is an alternation of periods of socially useful activity with uniform periods of rest (watches of oil and gas producers).

Unemployment is a socio-economic situation in which part of the active, able-bodied population cannot find work that these people are ready to perform. The unemployment rate is defined as the share of the unemployed in the economically active population. Moderate (normal) unemployment in most countries of the modern world ranges from 3 to 7%.

The unemployed include able-bodied citizens who are looking for work, registered at the labor exchange and do not have a real opportunity to get a job in accordance with their education, profile, work skills. Unemployment leads to the incomplete use of the economic potential of society, to the loss of qualifications by workers during prolonged unemployment; to lower the living standards of the population and undermine the mental health of the nation.

There is a difference between natural and involuntary unemployment. Natural unemployment includes those forms that are irremovable and correspond to the long-term equilibrium of the labor market, while forced unemployment includes forms of unemployment that exist in addition to natural and increase the overall level of unemployment.

Natural unemployment includes such types as frictional, institutional and voluntary. Frictional (or current) unemployment is caused by staff turnover, layoffs from enterprises in most cases of their own free will. Institutional unemployment is generated by legal norms, peculiarities of the structure of the labor market, factors affecting its supply and demand. Voluntary unemployment is observed when a part of the able-bodied population for some reason does not want to work.

Involuntary unemployment includes technological, structural, regional and hidden forms of unemployment. Technological unemployment is observed in developed countries, where scientific and technological progress is combined with a high level of income. Such job cuts are cost-effective and permanent. Structural unemployment is also associated with scientific and technological development, as a result of which new industries appear, and old ones are reduced. This leads to constant professional retraining of released personnel who do not immediately find work due to ongoing structural changes. Regional unemployment is due to an excess of labor in areas that are relatively unfavorable for economic activity. Hidden unemployment is typical for the Russian economy, when enterprises, in the face of reduced production, do not fire workers, but send them on forced unpaid leave or transfer to a reduced working time (part-time or weekly). The hidden unemployed also include those who have lost their right to benefits and are not registered at labor exchanges.

Unemployment is an integral feature of a market economy, but it must not go beyond certain limits in order to maintain a regime of economic stability and optimal growth. Therefore, state regulation of the labor market is necessary in the form of programs to increase the number of jobs, to train and retrain personnel, and stimulate employment growth.

6.2. The composition and structure of the personnel of the enterprise

Of all the resources of the enterprise, a special place belongs to labor resources. They connect the material and financial factors of production and at the level of the enterprise act as its personnel. Personnel (kadryg) of an enterprise is a set of individuals connected by a contract of employment with the enterprise as a legal entity. It consists of employees of various professions and specialties employed at the enterprise and included in its payroll. The payroll includes all employees hired for permanent, temporary and seasonal work related to both core and non-core activities.

The number of employees of the enterprise is the most important indicator characterizing the state of production personnel. It is concretized in the form of the payroll number of employees, attendance and average payroll number. The headcount is given as of a certain date according to the list, taking into account the employees hired and retired on this date. The turnout number shows the number of employees who came to work on a certain date. The average number is determined for a certain period. For a month, it is calculated as the sum of the number of employees on the payroll for each day of the month, divided by the number of calendar days of the month. At the same time, the number of employees on non-working days (holidays and weekends) is taken equal to the number for the previous working day. The average headcount for the year is determined by summing the average headcount for all months of the reporting year and dividing the resulting amount by 12. The average headcount is used to calculate labor productivity, average wages, staff turnover rates and a number of other indicators.

For analysis, planning, accounting and personnel management in the enterprise, all employees of the enterprise are classified according to a number of criteria. Depending on the participation in the production process, all personnel are divided into two large categories:

industrial production personnel (PPP), which includes employees directly related to production and its maintenance, are employees of the main, auxiliary, auxiliary and maintenance shops, plant management with all departments and services, as well as services for the overhaul and maintenance of equipment and transport funds of your enterprise. This also includes employees of design, technological organizations and laboratories that are on the balance sheet of the enterprise;

non-industrial personnel, which include: employees of trade and public catering of housing and communal services, children's, educational, cultural and medical institutions that are on the balance sheet of the enterprise.

In turn, industrial and production personnel, depending on the functions they perform, are divided into the following categories:

workers - employees directly involved in the creation of material values ​​and the provision of production, transport and other services.

Workers, in turn, are divided into main and auxiliary.

The main workers directly create marketable (gross) output and are employed in technological processes. Auxiliary workers maintain equipment and jobs in production shops or work in auxiliary shops and farms (see the production structure of the enterprise);

specialists and managers are employees holding the positions of heads of enterprises, their structural divisions, i.e., empowered to make management decisions and organize their implementation (for example, a director, managers, chief accountant, chief mechanic, etc.), as well as specialists who organize the production process and manage it. Specialists can be engaged in engineering, technical and economic work (engineers, rate-setters, economists, accountants);

employees - employees involved in the preparation and execution of documents, as well as accounting, control, housekeeping and other operations (cashiers, accountants, clerks, secretaries, etc.).

The assignment of employees of an enterprise to one or another group is regulated by the All-Russian Classifier of Occupations of Workers, Positions of Employees and Wage Categories.

The indicator of the personnel structure at the enterprise is defined as the ratio of each category of employees to the total number of employees. The share of a particular category is established based on the characteristics of each industry. For example, in the food industry, where the share of work on the acceptance of raw materials, their sorting, storage and transportation is high, the share of auxiliary workers will be much higher than in mechanical engineering. In addition, the personnel structure can be considered separately for each division, as well as on such grounds as gender, age, education, profession, etc.

Under profession understand the type of human activity that requires special theoretical knowledge and practical skills to perform a certain type of work. For example, the professions of a turner, a locksmith, an economist are distinguished. The complex of knowledge within a particular profession characterizes the specialty: toolmaker, fitter; economists (profession) are divided into marketers, financiers, etc.

The degree of a person's mastery of any profession or specialty is established by assigning him the appropriate qualification. The level of qualification of workers is characterized by the categories that they are assigned depending on their theoretical and practical training. For specialists and employees, the level of qualification is determined, as a rule, on the basis of the level of special education, with subsequent adjustment based on the results of the assessments. Specialists are divided into qualification categories: specialist of the 1st, 2nd, 3rd category and without a category.

To characterize the use of the enterprise's personnel, a system of indicators is used. The first group of indicators characterizes the presence and movement of personnel in the enterprise:

The movement of personnel at the enterprise is characterized by the following indicators:

the attrition rate is defined as the ratio of the number of employees laid off for all reasons for a given period of time to the average number of employees for the same period;

the recruitment rate is set as the ratio of the number of employees hired for a given period of time to the average number of employees for the same period;

the staff turnover rate is calculated as the ratio of the number of employees who quit voluntarily and for violation of labor discipline for a given period of time, to the average number of employees for the same period.

The main indicator of the effectiveness of the use of the enterprise's personnel is labor productivity, which shows the effectiveness of the labor process, the effectiveness of human activity in the field of material production. The economic content of increasing labor productivity is to increase output or the volume of work performed with the same amount of living labor or, what is the same, to reduce the amount of labor spent per unit of output.

In the first case, labor productivity is characterized by output per unit of time, in the second case, by the labor intensity of manufacturing a unit of output.

B = A: T;

Te = T: A,

where B is the output per unit of time; Te - the complexity of the product; A - the volume of production of the product; T - labor costs.

Depending on the method of expressing the volume of the product, there are three main methods for determining labor productivity: natural, labor, cost.

With the natural method, labor productivity is defined as the ratio of the volume of the product in natural or physical units (tons, cubic meters, etc.) to the number of industrial and production personnel. This method is quite simple and corresponds to the very essence of labor productivity, as it shows the amount of product produced by one worker per unit of time. However, the practical use of this method is limited to objects that produce homogeneous products. The range of products manufactured by most enterprises is quite wide. In addition, this method does not take into account the quality of products, since quality is usually taken into account through prices.

With the labor method, the volume of production is calculated in standard hours. The labor method meets the basic requirement of the indicator of labor productivity, i.e., the comparison of labor costs for the production of various types of products. However, the effectiveness of this method can only be ensured under the condition of a high level of labor rationing and a developed regulatory framework. Therefore, this method can be used only with a certain productivity of the main production workers, since their work is almost always standardized.

The most universal is the cost method, in which the level of labor productivity is determined by dividing the volume of production in monetary (value) terms by the number of industrial and production personnel. The advantages of this method are in its simplicity, the possibility of generalizing heterogeneous products, and its acceptability for calculating summary indicators for the industry as a whole. However, this indicator has several disadvantages:

the valuation of the volume of production is largely influenced by the share of past labor costs in total costs;

prices in which the volume of production is calculated are subject to change;

prices do not always adequately reflect the quality of products. Therefore, enterprises are often interested in producing more expensive, but profitable products to the detriment of cheap, albeit necessary ones.

Factors for increasing labor productivity can be represented by several groups:

1) factors that create conditions for the growth of labor productivity:

the level of development of science;

organization of social production;

strengthening labor discipline;

increasing the professional and qualification level of employees of the enterprise, etc.;

2) factors contributing to the growth of labor productivity:

stimulation of employees of the enterprise;

improving the organization of labor, production and management;

rational distribution and cooperation of labor;

rational construction of the labor process;

proper placement of equipment and workforce;

effective organization of workplaces;

improvement of labor rationing;

3) factors that directly determine the level of labor productivity:

automation and mechanization of the production process;

the introduction of new, more advanced machines and equipment;

improving the quality of the raw materials used;

downtime reduction;

increasing the intensity of labor (up to normal limits);

elimination of marriage, etc.

6.3. Enterprise personnel management

Personnel management is part of enterprise management as a whole, but occupies a special position in it due to the specifics of this factor of production. Personnel management at the enterprise - this is an activity performed in an organization that allows you to implement and generalize a wide range of issues of accounting for the personal factor in the enterprise management system.

Personnel management has two main aspects: functional and organizational. With a functional approach in the personnel management system, the main elements are distinguished:

! determination of the overall strategy, personnel planning, recruitment, selection and evaluation of personnel, advanced training and retraining of personnel, determination of working conditions, development of a personnel wage policy. Therefore, each enterprise should develop a personnel policy, which includes:

selection and promotion of personnel;

personnel training and their continuous education;

the procedure for hiring employees;

placement of workers in accordance with the established system of production;

labor stimulation;

improvement of labor organization; creation of favorable conditions for employees of the enterprise.

The structure of the personnel management service is largely determined by the nature of the activity and the size of the enterprise, the characteristics of the products manufactured and other factors. In small and medium-sized enterprises, many personnel management functions are performed mainly by line managers, while in large enterprises, independent structural units are created to perform these functions.

Summarizing the experience of foreign and domestic enterprises, we can formulate the following goals of the personnel management system:

- staffing;

- organization of their effective use;

- professional training;

- social development of the team.

In accordance with these goals, the personnel management system of the enterprise is being formed. Various methods can be used as a basis for its construction. Personnel management methods are ways of influencing teams and individual workers in order to coordinate their activities in the production process. There are administrative, economic and socio-psychological methods.

Administrative methods are focused on such motives of behavior as awareness of the need for labor discipline, a sense of duty, a person’s desire to work in certain organizations, etc. These methods are distinguished by the direct nature of their impact, that is, any regulatory or administrative act is subject to mandatory execution. These methods are also characterized by their compliance with legal norms in force at a certain level of government, as well as acts and orders of higher authorities.

Economic methods are used through the implementation of material stimulation of the collective and individual workers, that is, they are based on the use of the economic mechanism.

Socio-psychological methods consist in the application of a social mechanism - a system of relationships in a team, social needs, etc.

Common to economic and socio-psychological methods is the indirect nature of their impact, so you can not count on the automatic action of these methods and it is very difficult to determine the strength of their impact on the final result.

Personnel management also includes the regulation of the regime of work and rest, which is understood as the routine established at the enterprise that regulates the rational alternation of work and rest time during the work shift, week, month and year in order to ensure the most complete use of the means of production, high efficiency of the workforce and recovery performance during rest.

The mode of operation1 at the enterprise is determined by the internal labor regulations approved by the administration in agreement with the elected trade union body, taking into account the specifics of work, the opinion of the workforce and subject to the established length of the working week. The intra-shift regime of work and rest includes a lunch break and short rest breaks. The time of short breaks, unlike the lunch break, is part of the working time and is taken into account when rationing labor, that is, these breaks are regulated. Weekly regimes of work and rest take into account the time of work during the week and on weekends, the annual regime also provides for vacation time.

Working conditions are a set of factors in the working environment that affect the health and performance of a person in the process of work. They are determined by natural, socio-economic and organizational and technical factors and have a significant impact on production costs and the competitiveness of the enterprise. In accordance with the current sanitary and hygienic assessment criteria, working conditions are divided into four classes: optimal, permissible, harmful and dangerous (extreme). Working conditions at the enterprise are subject to state regulation. Ensuring healthy and safe working conditions is the responsibility of the administration of enterprises and organizations.

An important function of personnel management is considered to be the ability to manage conflicts in the workforce. A conflict is a clash of opposing goals, interests, opinions of two or more people. By direction, conflicts are divided into horizontal and vertical. The first, unlike the second, does not affect people who are subordinate to each other. The solution to the conflict can be the elimination of the causes that gave rise to it, or a change in the goals of the participants in the conflict.

6.4. Organization and regulation of labor

The organization of labor is a set of methods for the most rational connection of the labor force with the means of production in order to achieve high labor productivity and preserve the health of workers. At the enterprise, it is carried out in order to solve economic, psychophysiological and social problems. In the economic sphere, this is an increase in labor productivity, the rational use of resources, an increase in the volume of production and an increase in its quality. The solution of psychophysiological problems should ensure the least expenditure of physical and nervous energy of a person in the labor process, social problems - increasing the attractiveness and content of labor, developing the creative initiative of workers.

The main directions for improving the organization of labor:

- improvement of forms of division and cooperation of labor;

- rationalization of methods and methods of work;

- improving the organization and maintenance of workplaces;

- improvement of labor rationing;

- improving the training and advanced training of employees;

- strengthening labor discipline;

- improvement of labor motivation;

- improvement of working conditions.

Labor rationing - determination of the necessary costs of working time to perform a certain amount of work in specific organizational and technical conditions. It is an effective element of management, with the help of which planning, organization, management and control over the available resources (human, material, financial) are carried out. This is a means of increasing labor productivity at an enterprise or in a subdivision that does not require significant capital investments.

Working hours - the duration of the working day (working week) established by law, during which the worker performs the tasks assigned to him. All working time contains two parts: the time associated with the execution of the task (normalized time), and the time of losses (non-standardized time). Thus, all working hours are divided into normalized and non-standardized. Normalized time (Nvr) consists of preparatory and final time (Tpz), operational work time (Top), workplace maintenance time (Tom), breaks for rest and personal needs (Totl), breaks for organizational and technical reasons (Tpt). In turn, the operational time (T) consists of the main (technological) (To) and auxiliary time (Tv). The workplace maintenance time is also divided into organizational maintenance time (Too) and maintenance time (Tto). In general, the value of the norm of time is calculated by the formula:

Hvr \uXNUMXd Tpz + Top + Volume + Totl + Tpt,

where Tpz - is normalized with the help of standards or special studies by photographing the working day. Its composition and duration directly depend on the type of production;

Top - used directly to perform a given job;

Tom - used by the worker to take care of his workplace and maintain it in working condition throughout the shift. It is usually expressed as a percentage of the operating time;

Totl - consists of a rest break time, which is included in the norm in accordance with existing standards, depending on fatigue factors, as well as a break time for personal needs (usually 8-10 minutes per shift, at construction sites - 15 minutes), which in all cases included in the norm of time;

Тpt - breaks associated with the repair of mechanisms according to the schedule, waiting for service due to the coincidence of the worker's employment on another machine, the time spent on manufacturing products that were rejected through no fault of the worker.

Methods for studying working time are ways to obtain information about the state of using the working time fund, the rationality of performing a production operation in order to increase labor productivity. The main types of study of the cost of working time include: timing, photography of the working day (FRD), photography by the method of momentary observations and photo timing.

Timing - measuring the cost of working time for operations by measuring the costs of performing their individual elements. Working day photography (FRD) studies and captures all the costs of working time that occur at the workplace during a shift or part of a shift. It applies to workers and employees, to managers and specialists. The FRD consists of four parts: preparation for observation, direct observation, processing and analysis of observational data, development of measures to eliminate the loss of working time. When taking a self-photograph of a working day, the worker himself writes down on a special card the size of the loss of working time, indicating the reasons that caused them.

The method of momentary observations is also applicable to both workers and employees. Momentary observations are carried out in the process of walking, when the observer, following a certain route, fixes in the form of a point, line or index what is happening at a given workplace at the time of his visit.

Photochronometry is a combined study of operations, when both FRD and timing are carried out simultaneously in one measurement.

The regulation of labor is a necessary condition and the most important means of organizing labor and production.

It is necessary to distinguish between the concept of "norm" and "standard for labor regulation". The norm is the quantitative size of the maximum allowable consumption of elements of the production process or the minimum required result of using these resources.

The standards for labor rationing are the initial values ​​used to calculate the duration of the performance of individual elements of work under specific organizational and technical conditions of production. Thus, the time standards establish the necessary time spent on the implementation of individual elements of the technological (and labor) process.

The method of labor rationing is understood as a method of research and design of the labor process to establish labor cost standards.

There are two main types of methods for normalizing the cost of working time: total and analytical. In the first case (experimental, experimental-statistical methods and the method of comparison), they involve the establishment of time standards for the operation as a whole (in total), and not for its constituent elements. In the second (research, calculation and mathematical-statistical) they analyze a specific labor process, divide operations into elements (techniques and labor movements), and set time standards for them. The latter method is more labor intensive.

6.5. Remuneration of staff

Wages are a form of remuneration for work and an important incentive for employees. It performs the following functions:

reproductive - provides the possibility of reproduction of the labor force;

stimulating (motivational) - aimed at increasing the interest of workers in the development of production;

social - contributes to the implementation of the principle of social justice;

accounting - characterizes the measure of participation of living labor in the process of formation of the price of the product, its share in the total production costs.

The basic principles of organizing remuneration at the enterprise include:

accounting for the amount of the minimum wage established by the state;

payment according to the final results of production and depending on the quantity and quality of labor expended;

a systematic increase in real wages, i.e., the excess of the growth rate of nominal wages over the rate of inflation;

the excess of the growth rate of labor productivity over the growth rate of average wages.

According to the method of formation of the basic salary, tariff and non-tariff systems of remuneration are distinguished. Tariff makes it possible to measure various specific types of labor, taking into account their complexity and conditions of performance, i.e., the quality of labor. It consists of the following elements:. tariff scale, tariff rates, tariff-qualification directories, with the help of which you can determine the category of work and work in accordance with the tariff scale. The minimum size of the tariff hourly rates of the 1st category are established on the basis of the minimum wage and the average length of working time.

The most common forms of remuneration in the practice of enterprises are piecework and time, which are reflected in the varieties of remuneration systems. With piecework, the following varieties are distinguished: direct piecework, piecework-premium, piecework-progressive, indirect piecework, chord and chord-premium.

With a piecework form of remuneration, the employee's earnings are directly dependent on the quantity and quality of manufactured products or the amount of work performed. The basis of piecework wages is the piecework rate per unit of production, work, and services. With direct piecework piecework earnings (Zsd) is determined by the formula:

Zsd \uXNUMXd Red V,

where Red - price per unit of production (works, services); B - the number of products (works, services).

With piece-bonus payment in excess of earnings at direct piece rates, a bonus is paid for the fulfillment and overfulfillment of pre-established quantitative and qualitative indicators of work.

With piece-progressive - payment at piece rates within the established norm, and above the norm - at progressively increasing piece rates.

Indirect piecework wages are usually used for auxiliary workers serving the main production (crane operators, adjusters, etc.). Their wages depend on the work of the main workers, and not on personal output.

With the chord system, the total amount of earnings is determined before the start of work according to the current norms and prices. If a bonus is paid for early or high-quality performance, then the system is called a chord-bonus system. The chord system stimulates the execution of work with a smaller number and in a shorter time.

Time wages are applied when it is impossible or inappropriate to establish quantitative parameters of labor. With time wages, employees are paid at the established tariff rate or salary for the time actually worked in production.

Its use is most appropriate:

if the worker cannot directly influence the increase in output, which is determined primarily by the productivity of the machine, apparatus or unit;

in areas and workplaces where ensuring high quality products and work is the main indicator;

when performing maintenance work on equipment, as well as on conveyor lines;

subject to the correct application of labor standards.

Time wages are divided into two types: simple time wages and time-bonus wages. With simple time-based work, the hours worked are paid first, taking into account the level of qualification. Specialists and employees receive an official salary, and workers receive a tariff rate, which can be hourly, daily, monthly.

With time-bonus payment, an employee can receive a bonus for achieving certain quantitative and qualitative indicators in addition to salary and tariff wages.

In addition to these two types, with time wages, a salary system of wages is established. The salary system is used for managers, specialists and employees. This system of remuneration may include elements of bonuses for quantitative and qualitative indicators (from the profit of the enterprise according to the provisions adopted by the enterprise). At enterprises, staffing tables must be approved by the management, which indicate the positions of employees and their corresponding monthly salaries.

Currently, tariff-free systems are widely used! wages, while the employee's earnings completely depend on the final results of the entire team where the employee works (taking into account the CTU, earnings are distributed). Contractual wages can also be classified as tariff-free: when an employer, hiring an employee, agrees with him on a specific amount of payment for a specific job.

In market conditions, approaches to remuneration are fundamentally changing, not costs are paid, but the results of labor, profit becomes the highest criterion for assessing the quantity and quality of labor. Therefore, there is no strict regulation in remuneration, each entrepreneur can apply various remuneration options that correspond to the goals of the enterprise.

Conclusions

1. The labor market as a socio-economic category is a complex and dynamic phenomenon associated with both the macroeconomic development of the country and the motivation of the worker himself. An integral part of the market economy is unemployment. Regulation of the labor market includes a system to stimulate the development of the productive forces of society and a system of social protection.

2. Labor resources at the enterprise level act as its personnel. Industrial and production personnel is divided into categories: workers, managers, specialists and employees. Labor productivity is the most important indicator of the effectiveness of the use of the enterprise's personnel.

3. Personnel management includes the selection and placement of personnel, their training and retraining, moral and psychological impact and conflict resolution in the team in order to ensure highly efficient work. In this case, administrative, economic and socio-psychological methods are used.

4. The organization of labor is a set of measures that provide for the most rational connection of the labor force with the means of production. Labor rationing can be carried out by analytical and summary methods.

5. Wages perform the following functions: reproductive, stimulating (motivational), social, accounting. In modern conditions, both tariff and non-tariff wages are used. There are two forms of wages: piecework and time, which are reflected in the varieties of wage systems.

Topic 7. STRATEGY OF DEVELOPMENT OF THE ENTERPRISE

7.1. Essence of enterprise strategy

In a market economy, an enterprise is constantly forced to adapt to the increasing instability of the external environment and, first of all, to fight with competitors that produce similar products. This objectively requires that each enterprise develop and look for its own development path in accordance with market requirements, i.e., in order to be financially stable, it is necessary to grow, find new forms of capital use, new cost-effective production technologies, new forms of bringing products to the market. The strategy is a set of long-term plans and tasks that must be completed in order to achieve the goals.

Goals are the key results that the company strives for in its activities. The strategy is designed to ensure the adaptation of the enterprise to a rapidly changing environment, so it should answer the following questions:

what, in what quantity and what quality to produce;

how and in what markets to work;

what actions, how and why should be carried out in the first place.

Thus, the implementation of the strategy can ensure the constant strengthening of the economic power of the enterprise, increasing the competitiveness of its goods and services.

In general, all approaches to developing a development strategy are based on the need to find the optimal state between the resources available at the enterprise and the possibilities for their use, on the one hand, and meeting the needs and requirements of the market, on the other. This implies a good knowledge of the capabilities of the enterprise in technical, industrial, organizational and economic terms. The resources and capabilities of an enterprise usually include human, material, technological, organizational, informational and financial. The totality of resources at the disposal of the enterprise is called its potential. Factors of production are not only scarce, but also quite expensive, so how they are used is decisive from the point of view of efficiency. Much depends on the scale of production, as well as on the conformity of equipment, technology, and the level of qualification of the enterprise's employees with the ability to produce those goods that the buyer needs.

The sequence of the strategy development process can be displayed as a chain: analysis of the external and internal environment - development of the mission and goals of the enterprise - selection of a specific development strategy - implementation of the strategy. First, the internal state and external environment of the enterprise, its position in the market, the dynamics of development, potential, the behavior of competitors, the characteristics of products, the state of the economy, the cultural environment, etc. are analyzed. Key factors are analyzed using the SWOT method (Strengths, Weakness, Opportunities, Threats - strengths and weaknesses, opportunities and dangers). SWOT is divided into an analysis of the internal factors of the enterprise (strengths and weaknesses) and external factors (opportunities and dangers).

The results of the assessment of external opportunities and dangers can be expressed through the impact of groups of factors: economic, political, market, competitive, international, social, production and technological. Among the factors of the last group, one should single out the state of production in the sections of technological chains external to the enterprise, the level of technology of competitors, and the possibilities of new technological developments.

Further, it is determined to what extent the enterprise has internal forces to take advantage of external opportunities, and also identifies internal weaknesses that can complicate problems associated with external hazards. It considers the structure and organizational potential of the enterprise, the use of existing production potential, the state of distribution channels and after-sales service networks.

As a result of the analysis, the strategy is developed on the basis of strengths (while adding weaknesses), while taking into account external sources of opportunities and dangers.

After analyzing the external and internal environment, the mission and goals of the enterprise are developed. The mission is a business concept, which briefly outlines the main purpose of the enterprise for a fairly long period of its existence. It should be simply and clearly formulated in order to be understandable to both your employees and consumers. The mission can change in accordance with the requirements of the market, as it primarily involves meeting the needs of consumers. After formulating the mission, the long-term and short-term goals of the enterprise are determined.

The process of choosing a strategy includes the development of several options for strategies aimed at achieving the goals.

When choosing a strategy, the decisive factor is its effectiveness. As a result of the implementation of the strategy, an indicator can be:

economic effect (growth in mass and rate of return, net profit, payback period of investments, sales volume);

social effect (improvement of working conditions, its attractiveness, development of culture and education);

technical effect (improving the quality and competitiveness of products);

ecological effect (decrease in the degree of environmental pollution, the complexity of the use of natural resources).

The decision on the choice of the most expedient strategy is made after the analysis and evaluation. Then the chosen strategy of the enterprise is implemented taking into account the requirements of the market.

Depending on the level of management, there are: a portfolio strategy - for the level of a large corporation and a business (competitive) one - at the level of an enterprise that is part of the corporation. "Portfolio" in this case represents a portfolio of securities owned by a corporation with which the corporation manages its businesses. All types business strategies can be divided into three groups: offensive (or breakthrough strategy), defensive (or survival strategy) and the strategy of reducing and changing types of business.

More attractive to the enterprise may be an offensive strategy, or a breakthrough strategy, the purpose of which is to gain a certain market share. This strategy, based on the achievements of scientific and technological progress, allows you to take a leading position in the market or industry, but it requires significant investment and has a high degree of risk, but if successful, all costs will pay off and the enterprise can get high profits.

A defensive strategy, or survival strategy, is used by an enterprise that wants to maintain its own position in the market. This strategy is chosen if the company is satisfied with its market share or does not have enough funds to pursue an active offensive strategy. However, in this case, it is necessary to especially carefully monitor competitors who can undermine his position by applying an offensive strategy.

The company is forced to apply the strategy of reducing and changing types of business when a regrouping of forces is necessary after a long period of growth or in connection with a structural adjustment that causes global changes in the economy.

Among offensive strategies, a group of strategies under the general name "growth strategy" has become widespread, which involves changing the product and (or) market. This group may include the following strategies: a deep market penetration strategy, a market development strategy, a product development strategy, and a diversification strategy (in the latter case, it enters a new market with a new product).

Enterprises can simultaneously implement not one, but several strategies. So, diversified companies for one type of product can develop a strategy of deep market penetration (winning the best positions in this market), for another, choose a market development strategy (entering the developed market with a new product), etc. The task of management is to in order to comprehensively take into account the specific conditions and goals of the business when choosing a strategy.

7.2. Economic and functional strategies

The activity strategy is developed and implemented as a whole for the enterprise. However, each enterprise is a complex multifunctional system, therefore, the economic strategy of the enterprise, which can otherwise be called the general strategy, is detailed using functional strategies that reflect specific ways to achieve the specific goals of the enterprise facing its individual divisions and services. Thus, the functional strategy is one of the types of strategy depending on the level of management, in this case it is the level of individual departments and services, i.e. the hierarchical chain is closed: "portfolio strategy" - the level of large corporations - "business strategy (competitive)" - enterprise level - "functional (working) strategy" - subdivision level.

Each functional strategy has a specific object to which it is directed. In this regard, the following functional strategies can be developed: financial strategy, production strategy, organizational change strategy, marketing strategy, etc.

The set of functional strategies at a particular enterprise is determined by the composition of the specific goals that the management of the enterprise sets for itself.

For example, a financial strategy is developed to achieve the goals in the field of financial management of the enterprise. An analysis of the factors for the effective use of financial resources in the long term serves as the basis for developing a financial strategy. Goals are also taken into account. The goals in this case can be: maximizing profits while minimizing costs, optimizing the structure of the enterprise's assets, ensuring the financial stability of the enterprise in the future.

The main goal of the enterprise is divided into main functional goals, the means of implementation of which are functional development programs (functional strategies).

Functional strategies for their implementation predetermine tactical goals, the implementation of which takes place with the help of organizational and technical measures (mini-projects). To set tactical goals, the management technology for divisions and services, the composition and nature of tactical management decisions taken at different levels of management are analyzed. The scheme of application of the functional-program approach is shown in the figure.

functional goals determine the key activities of the enterprise. Each of them is linked to the functions of specific senior and middle managers. They are also responsible for the implementation of functional strategies. For example, let's cite several functional programs (strategies) of one of the research and production associations (NGOs) (Table 2).

Table 2

Characteristics of functional development programs (strategies)

As can be seen from the table, each functional program is revealed through criteria indicators that are under the control of individual functional units.

7.3. Development of marketing and product strategy of the enterprise

As market relations develop, the role of marketing in the economy and enterprise management increases. This is due to the fact that there is a transition from the "seller's market" to the "buyer's market", i.e., the main thing on the market is not the producer-seller, but the consumer-buyer, it is his requests that determine the quantity and quality of products that will be sold on the market . Marketing, studying the needs of the market and promoting the manufactured products to the market, is designed to adapt the means of production to the requirements of the market. Thus, marketing determines not only the marketing sphere of the enterprise, but also acts as a strategic marketing.

A marketing strategy is a way of acting in the market, guided by which an enterprise chooses goals and determines the most effective ways to achieve them, which are formed by choosing strategic development directions and strategic business zones - market segments.

A marketing strategy may include several functional blocks, including:

- analysis of markets and market opportunities;

- segmentation, selection of target markets and positioning;

- pricing strategy and policy;

- commodity strategy.

Before implementing a marketing strategy, an enterprise needs to identify its target consumers and determine what influences they make their choice. There are four groups of factors that influence the behavior of the buyer when choosing a product: these are factors of a cultural level, social, personal and psychological order. The task of the market researcher is to understand the various participants in the buying process and understand the factors that influence buying behavior. This allows you to develop an effective marketing strategy for your target market.

The development of a marketing strategy includes the following steps:

#8594; a comprehensive study of the state and dynamics of consumer demand for a product (service);

#8594; maximum adaptation of production to market requirements;

#8594; impact on consumer demand by various means (advertising);

#8594; organization of delivery of goods in the required quantity, of the appropriate quality, at the right place and time for the consumer;

#8594; timely release to the market of new high-quality products.

The implementation of these stages will make it possible to achieve in the future the expansion of sales and the conquest of the market, which is the basis for the sustainable development of the enterprise in modern conditions.

There are several areas of marketing strategy:

- mass marketing - when an enterprise decides on the mass production of one product, its mass distribution and tries to attract the attention of buyers of all possible groups to it;

- product-differentiated marketing - when an enterprise plans to produce two or more products with different properties, in different designs, of different quality, in different packaging in order to offer the market a greater variety of goods compared to competitors;

- target marketing - when the manufacturer seeks to distinguish between different groups of consumers that make up the market, and develop appropriate products and marketing mixes for each target market.

In industrialized countries, there is currently a transition from mass and product-differentiated marketing to target marketing. This is more helpful in identifying market opportunities and creating products that best meet the needs of individual target markets. The main activities of targeted marketing include market segmentation, selection of selected segments and positioning of the product in the market.

Market segmentation is the division of the market into homogeneous parts in order to focus the company on the needs of specific customer groups and develop a specific marketing policy for them. The criteria for classifying consumers as homogeneous groups are income, education, family composition, gender, age, marital status, etc. Product positioning - determining its place among analogue products in order to clearly present its position in the competition. To analyze the positioning of goods, there are a number of computer programs that can be used to study many factors, but, as practice has shown, consumers evaluate no more than seven product properties.

Commodity strategy, being an integral part of the economic and marketing strategy, is a set of measures to develop the range, create new products and exclude products that have lost consumer demand from the production program, improve product packaging, and develop its brand.

Orientation to the real requirements and wishes of consumers is the main principle of developing both marketing and product strategies.

Promotion of goods on the market is one of the elements of the product strategy. It includes:

#8594; sales promotion is a variety of short-term means of influencing the buyer or seller (coupons, bonuses, competitions, purchase credits) designed to stimulate consumer markets, the trade sector and the company's own sales staff;

#8594; advertising is the use by the seller of paid means of disseminating information to communicate information about goods and services. Advertisers must clearly define the objectives of their advertising;

#8594; propaganda - get free editorial space and time. This strategy has great potential, but is not used often enough;

#8594; personal selling is carried out by traveling salesmen and is used by many businesses despite its high cost. Some enterprises give them a leading role in their product strategies.

Forecasting sales of products can be carried out by several methods, the most common among which are:

- expert - the conclusion of a group of experts (heads of services and departments of the enterprise);

- generalized method - summing up the opinions of sales agents of the enterprise and heads of sales departments;

- a method based on the past volume of sales of products;

- a method built on the basis of correlation analysis (the relationship between the most significant factors affecting the sale of products);

- a method based on the indicator "market share";

- trial marketing method;

- a method of analysis of the range of manufactured goods.

An assortment is a group of goods that are closely related to each other by the similarity of their functioning. Each product line requires a different strategy, which is why most businesses assign a separate person to work with each product line. Over time, the product range is updated and saturated with new products, which enables the company to receive additional profit by satisfying the emerging need.

When an enterprise produces several assortment groups of goods, then we are talking about a product range, which is a combination of all assortment groups and commodity units offered to buyers by the seller. The number of assortment groups indicates the breadth of the product range. The company can increase sales by expanding the product range by including new product groups.

The choice of a distribution channel by an enterprise is an element of product policy. The traditional chain of distribution of goods: manufacturer - wholesaler - retailer - consumer. But there may be other possibilities for the distribution of goods, depending on the chosen sales policy, the properties of the product itself, as well as additional requirements related to the procedure for the sale, storage and maintenance of this product.

Directions for the organization of commodity policy include:

! organizing a product strategy:

- definition of the purpose of the production and marketing program;

- research of the commodity market;

- assessment of the resource base;

- calculation of the rate of product renewal;

! formation of the assortment and nomenclature of products:

- determination of the composition of products by types, types, varieties, brands, articles;

- systematization of products by groups, subgroups and positions in physical terms;

! mastering the production of new products:

- calculation of the preliminary economic effect;

- assessment of the life of new products;

- preparation of specifications based on customer requirements;

- organizing the development of new products.

Thus, product policy is a multidimensional, complex area of ​​activity that requires decisions on specific features of the product range, product range, use of brand names, packaging, services, and product distribution channels.

7.4. Pricing policy in various markets

In a market economy, the goal of any commercial organization is to receive profit. The price factor has a significant impact on this indicator, therefore, enterprises pay great attention to the development of a pricing policy that allows increasing the competitiveness of products and effectively selling goods on the market. However, the pricing policy does not always correspond to the trends of the market where the manufactured products are sold, therefore, enterprises need to take into account the peculiarities of pricing in individual markets when developing their pricing strategy. There are four types of markets that are fundamentally different from each other in the field of pricing - this is the market of perfect competition, monopolistic competition, oligopoly and pure monopoly.

perfect competition market characterized by the presence of a large number of sellers. At the same time, the share of each in the total volume of products sold is so small that the decision of any seller to change the price does not affect the market equilibrium price in any way. The price of a commodity depends only on aggregate supply and demand. Products sold on the market are standardized (homogeneous) and can be interchanged with different sellers, there is no non-price competition, marketing strategies are practically not used: the role of advertising and other forms of sales promotion is minimal. The conditions for entering the market are very easy. A typical representative of such a market is the agricultural sector of the economy. Taking into account pricing in the market of perfect competition, the manufacturer-seller seeks to minimize costs (including advertising) and use his own resources more efficiently: land, labor, capital.

As in a perfectly competitive market, in a monopolistic competition market there are many producers-sellers and buyers, however, unlike the previous market, prices for products vary widely. This is because sellers can offer buyers a large selection of goods that differ in appearance, quality, etc. (but sometimes the differences are imaginary), and buyers are willing to pay different prices. An example of such a market can be markets for consumer goods: shoes, clothes, household appliances, where the buyer can refuse to buy at a high price from one seller and buy a similar product from a competitor at a lower price or buy a lower quality, and therefore cheaper product . Thus, the effective demand in the market of monopolistic competition is more elastic than in the market of perfect competition.

Distinctive features of the market of monopolistic competition:

- products are characterized by a large assortment;

- prices are controlled, but poorly;

- it is relatively easy to enter the market with your product;

- non-price competition is present only in the form of advertising, personal selling, the use of trademarks and signs, since due to the large number of sellers, other methods do not significantly affect the sales of individual enterprises.

In conditions of monopolistic competition, the price of products from manufacturers depends on their own costs, on the prices of competitors, as well as on consumer demand.

oligopoly market characterized by a small number of manufacturers-sellers who follow the pricing policy of competitors. They cannot predict with certainty how competitors will react to changes in price or output. Typically, there are two to ten large manufacturers on the market, which control about half of total sales. Such markets include the production of steel, automobiles, agricultural machinery, etc. Distinctive features of this market:

- entering the market of new manufacturers is difficult due to the resistance of powerful competitors-oligarchs;

- products can be homogeneous (steel) or differentiated (cars, agricultural machinery);

- in the case of a change in prices by one producer, a change is possible by others, prices are "rigid", they change less often than in perfect competition and monopolistic markets;

- Methods of non-price competition are widely used, especially when producing high-quality products, and marketing strategies (with a differentiated product).

On the pure monopoly market there is only one seller: it can be a state organization, a private regulated or unregulated monopoly. In each case, the price policy pursues different goals. Setting a price below cost is possible with a state monopoly if the product is socially significant, and consumers cannot purchase it at full price. In other situations, the price is determined taking into account cost coverage or average profit. In some cases, a very high price is set when they want to reduce the consumption of a certain product (for example, alcohol or tobacco products).

For a regulated monopoly, the state may allow a "normal" rate of return to not only maintain production, but also to conduct expanded reproduction. An unregulated monopoly can dictate its price to the market, but usually does not set its maximum level, firstly, in order not to attract competitors, secondly, in order to increase sales due to lower prices, and thirdly, because of the fear of state regulation.

Features of the pure monopoly market:

- entering the market of other enterprises producing similar products is impossible;

- usually the monopolist's products have a unique character;

- Antimonopoly law restricts full control over the price;

- advertising activities are mainly aimed at supporting public relations; marketing research is limited to analysis of the elasticity of demand for manufactured products.

In the real conditions of the functioning of enterprises, it is difficult to single out any of the listed types of market in its pure form: an enterprise with some product can enter the market of perfect competition, and with another - in the market of pure monopoly. Within an oligopoly, both monopoly and free competition are possible.

During the existence in a market economy, enterprises can begin to function in the market of perfect competition, and then move on to any other market. Therefore, they need to know pricing in different types of markets.

Conclusions

1. The strategy is the setting of goals and the development of an appropriate policy to achieve them. In modern conditions, the most important strategy is to ensure the adaptation of the enterprise to a rapidly changing external environment. When choosing a strategy, the potential and capabilities of the enterprise are linked to the goals set. The mission reflects the main purpose of the enterprise for the long term. An enterprise can simultaneously implement several strategies.

2. Functional strategies are strategies at the level of individual divisions of the enterprise. They are linked to economic strategy and include functional strategic goals. The set of functional strategies in the enterprise is determined by the composition of specific goals set by the management of the enterprise.

3. Marketing strategy is a system for organizing the activities of an enterprise for the development, production and marketing of goods, taking into account the needs of consumers. The development of a marketing strategy is based on forecasts regarding the long-term prospects for the development of the market and the potential of the enterprise. The introduction of a marketing strategy is carried out through the use of a product strategy, which is part of the economic policy of the enterprise.

4. The pricing policy of the enterprise is directly dependent on the type of market (perfect competition, monopolistic competition, oligopoly and pure monopoly), where it sells its products. The differences between market types relate to the conditions for entering the market, the ability to influence prices and other indicators.

Topic 8. PRODUCT QUALITY AND COMPETITIVENESS OF THE ENTERPRISE

8.1. The concept and indicators of product quality

Quality is a philosophical category. It is believed that it was first analyzed by Aristotle as early as the XNUMXrd century BC. BC e., who under the quality understood the difference between objects on the basis of "good - bad".

There is, for example, a philosophical definition of quality given by Hegel: "Quality is, first of all, a certainty identical with being, so that something ceases to be what it is when it loses its quality."

The famous Japanese scientist K. Ishikawa understood quality as a property that actually satisfies consumers.

J. Juran considered the concept of "quality" from two sides: from the objective side, quality - suitability for use (suitability for purpose); on the subjective side, quality is the degree of consumer satisfaction (in order to realize quality, the manufacturer must find out the requirements of the consumer and make his product such that it satisfies these requirements).

GOST 15467-79 interpreted product quality as a set of product properties that determine its suitability to meet certain needs in accordance with its purpose.

In 1986, the International Organization for Standardization (ISO) formulated quality terms for all branches of business and industry. Quality is a set of properties and characteristics of a product or service that gives it the ability to satisfy stated or implied needs.

In 1994, the terminology was clarified. The following definition of quality has been standardized: quality is a set of characteristics of an object related to its ability to satisfy stated and implied needs.

Thus, we see that in the literature the concept of quality is interpreted in different ways. However, the main difference in the concepts of quality lies between its understanding in the conditions of a command-administrative and market economy. So, in a command-administrative economy, quality is interpreted from the position of a producer, while in a market economy it is considered from the position of a consumer.

At the same time, quality cannot be considered in isolation from the positions of the producer and the consumer. The quality of an object, as a rule, is not reduced to its individual properties, but is associated with the object as a whole, covering it completely. Product quality has internal and external components. the internal components of quality are the characteristics inherent in the manufactured product: service life, absence of defects, technical characteristics, design. external components - compliance of the product with the needs of the buyer, competitiveness.

The Dutch scientists J. Van Etinger and J. Sittig developed a special field of science - qualimetry. Qualimetry is the science of how to measure and quantify quality indicators. Qualimetry proceeds from the fact that quality depends on a large number of properties of the product in question. In order to judge the quality of a product, data on its properties is not enough. It is also necessary to take into account the conditions in which the product will be used. According to J. Van Etinger and J. Sittig, quality can be expressed in numerical terms if the consumer is able to group properties in order of their importance. They believed that quality is a measurable quantity, and, therefore, the non-conformity of a product with the requirements placed on it can be expressed through some constant measure, which is usually money.

It is known that 13 properties of five groups of industrial products are standardized in modern qualimetry. In accordance with this classification, the following indicators of product quality can be distinguished:

- functional suitability. Indicators characterize the areas of application of products and the functions that they are intended to perform. According to them, one can judge the content of the beneficial effect achieved through the use of this product in specific conditions of consumption;

- reliability. Indicators characterizing the ability of products to maintain their consumer properties.

The following reliability indicators are distinguished:

- reliability;

- durability;

- persistence;

- maintainability;

- ergonomics. Indicators that characterize products in terms of their compliance with the properties of the human body when performing labor operations or consumption.

Ergonomic indicators are divided into four main groups:

- hygienic (illuminance, temperature, humidity, pressure, etc.);

- anthropometric (correspondence of the design of the product to the dimensions of the human body and its individual parts, compliance of the design of the product with the distribution of the mass of the human body, etc.);

- physiological and psychophysical (correspondence of the design of the product with the power, speed, auditory, visual, psychophysical characteristics of a person);

- psychological (compliance of the product with the possibilities of perception and processing of information, compliance with fixed and newly formed human skills when using the product);

- aesthetics. The parameters that characterize informational expressiveness (rationality of form, integrity of composition, perfection of production performance of products and stability of presentation) model the external perception of products and reflect precisely such external properties that are most important for the consumer. They are ranked according to the degree of importance for a particular type of product;

- manufacturability. Indicators characterizing the progressiveness of technical solutions used in the development and manufacture of products.

This group is divided into indicators:

- manufacturability in production;

- manufacturability in the application;

- resource consumption;

- security. Indicators that ensure the vital activity of a person when consuming or using the product;

- environmental friendliness. Indicators characterizing the level of harmful effects on the environment in the course of production;

- classification. Indicators characterizing the belonging of products to a certain class.

8.2. Standards and quality systems

With the development of economic reforms in Russia, more and more attention is paid to quality. At present, one of the serious problems for Russian enterprises is the creation of a quality system that makes it possible to ensure the production of competitive products. The quality system is understood as a set of organizational structure, methods, processes and resources necessary for the implementation of general quality management (administrative quality management).

The most characteristic representatives of the system organization of work are considered to be:

- Saratov system of defect-free manufacturing of products and its delivery to the QCD and the customer from the first presentation (BIP);

- the KANARSPI system (quality, reliability, resource from the first products), developed by a number of design organizations of the Gorky region;

- Yaroslavl NORM system (scientific organization of work to increase motor resources);

- Lviv integrated product quality management system (CS UKP), etc.

At the enterprises of the Soviet Union, a systematic approach began to be applied in the 1940s-1950s, that is, 20 years after the organization of product technical control departments (OTC).

In the course of the work of the quality control department, it became clear that they had turned from active bodies for the prevention and prevention of marriage into departments of elementary "sorters" of manufactured products. There was a need to switch to a decentralized quality control system for manufactured products, which forced the labor collectives to search for new methods of quality assurance.

In the 1950s the BIP system has become widespread.

The purpose of the system is to create production conditions that ensure the production of products by workers without deviations from technical documentation. Thus, a mechanism was found to activate the participants in the production process, stimulating them to identify and eliminate not defects, but the causes of defects.

The main criterion used to quantify the quality of the worker's work was the percentage of products delivered from the first presentation, which is calculated as the percentage of the number of batches accepted from the first presentation to the total number of batches made by the worker and handed over to the Quality Control Department.

The material and moral incentives of the performer depended on the percentage of delivery of products from the first presentation on a certain scale. So, for example, after the second presentation, the worker lost his bonus.

The introduction of the BIP system allowed:

- ensure strict implementation of technological operations;

- increase the personal responsibility of workers for the quality results of their work;

- more efficient use of moral and material incentives for workers for the quality of their work.

Despite the positive aspects, the system for organizing defect-free manufacturing of products also had a number of disadvantages:

- it had a limited scope: it applied only to the workers of the main production shops;

- worked on the principle "there is a defect - there is no defect", not taking into account the variety of shortcomings and the varying degree of their influence on the quality of products.

The principle of the organization system of defect-free manufacturing of products formed the basis of the system of defect-free labor (SBT).

The system of defect-free labor was first developed and implemented at the Lviv Telegraph Equipment Plant in the early 1960s. The main goal of the defect-free labor system was to ensure the production of products of excellent quality, high reliability and durability by increasing the responsibility and incentives for each employee of the enterprise and production teams for the results of their work.

The main criterion characterizing the quality of labor and determining the amount of material incentives was the coefficient of labor quality, which was calculated for each employee of the enterprise for a specified period of time by taking into account the number and significance of production violations. A classifier of the main types of production violations is installed in the system. The maximum assessment of the quality of work and the maximum amount of the bonus are given to those employees and teams that did not have a single violation during the reporting period.

The introduction of SBT allowed:

- quantitatively evaluate the quality of work of each employee, each team;

- increase the interest and responsibility of each employee, each team for the quality of their work;

- improve the labor and production discipline of all employees of the enterprise;

- involve in the competition for improving the quality of products of all employees of the enterprise;

- reduce losses from marriage and claims, increase labor productivity.

In 1957-1958. at the machine-building enterprises of the city of Gorky (Nizhny Novgorod), the CANARSPI system was first developed and implemented. It provided for a wide, stable and constant interaction between the experimental design bureau and the factory carrying out mass production. One of the main tasks of using the CANARSPI system was to identify and eliminate possible causes of defects at the pre-production stage and in the process of preparing the production of new products. In this regard, pilot production, standardization and unification, as well as general technical standards systems, such as the Unified System for Design Documentation (ESKD), the Unified System for Technological Preparation of Production (ESTPP), have received significant development.

The CANARSPI system was designed to practically eliminate the refinement of the product and technology during mass production. To this end, the following activities were envisaged:

- careful and deep research, design and experimental work when creating a product;

- accelerated and special tests for the reliability and durability of units and components of the product;

- wide application of methods of full-scale, model and mathematical modeling of the behavior of the product, its components and assemblies in conditions close to operation;

- full implementation of work on the technological preparation of serial production.

It should be noted that the principles of defect-free labor and defect-free manufacturing of products were widely used in the CANARSPI system.

Thus, the main positive aspect characteristic of the CANARSPI system is that it goes beyond the production stage and covers many types of work at the research and design stage and at the operational stage.

In the mid 1960s. At the Yaroslavl motor plant "Avtodiesel" the NORM system was introduced, the main purpose of which was to increase the reliability and durability of the engines produced.

The NORM system is based on the principle of consistent and systematic monitoring of the motor resource level and its periodic increase on the basis of increasing the reliability and durability of parts and assemblies that limit the motor resource. The main indicator in the system is the engine resource before the first overhaul. Therefore, special attention was paid to the development of design and technology to improve the technical level and quality of the engine.

In the first half of the 1970s. as a result of a joint scientific and production experiment of the enterprises of the Lvov region, the All-Russian Research Institute of Standardization of the State Standard of the USSR and the scientific and production association "System", the CS UKP was developed and tested. In 1975 at the leading enterprises of the Lvov region complex systems of product quality management appeared. The main goal of the UKP CS was to create products that correspond to the best world analogues and the achievements of science and technology.

This goal is achieved through:

- creation and development of new high-quality types of products;

- timely launch of new products;

- removal from production of obsolete products;

- improving the quality indicators of manufactured products by improving and modernizing them.

In this system, the organization of work on quality is carried out by forming the functions and tasks of quality management, their careful and coordinated distribution among the enterprise management bodies.

In connection with the introduction of CS UKP at enterprises, quality groups were developed, quality programs began to be developed at enterprises and associations, product certification was introduced, a network of head and base organizations was widely developed, as well as a network of institutions for advanced training of specialists in the field of product quality management.

Over the past decade, with the help of CS UKP, it has been possible to manufacture and successfully sell competitive products, increase the share of products of the highest quality category, and significantly reduce losses from defects and claims. At the same time, in many enterprises, when creating quality management systems, the basic principles of an integrated systematic approach were violated, which led to formalism in this work and, in essence, to the absence of a system. The main reason for the emergence of such a situation can be called the economic disinterest of enterprises in improving the quality of products.

Currently, the most advanced experience in the field of product quality and the application of a systematic approach to product quality management has been accumulated in various companies in industrialized countries.

In the history of the development of a systematic approach to quality management, five stages can be distinguished:

#8594; product quality as compliance with standards; product quality as compliance with standards and process stability;

#8594; quality of products, processes, activities as compliance with market requirements;

#8594; quality as meeting the requirements and needs of consumers and employees;

#8594; quality as meeting the requirements and needs of society, owners (shareholders), consumers and employees.

The beginning of the formation of a systematic approach to quality management in the United States was laid by the Taylor system. It included the concepts of upper and lower quality limits, tolerance fields, introduced such measuring tools as templates and gauges (through and non-through gauges).

In addition, in order to ensure the successful functioning of the Taylor system, the need to introduce an independent position of quality inspector was justified. The basis of motivation was a system of fines for defects and marriage, as well as the dismissal of an employee. The training system was reduced to vocational training and training to work with measuring and control equipment.

Thus, all the features of the Taylor system noted above made it a quality management system for each individual product. However, it soon became clear that since any production is primarily a process, it is necessary to manage processes.

The second stage in the formation of a systematic approach to quality management is the introduction of statistical methods of quality control. Control charts appeared, selective methods of product quality control and process control were substantiated. In 1924, a group was created under the leadership of Dr. R.L. Jones, which laid the foundations of statistical quality management. These were control charts made by W. Shewhart, the first concepts and sampling quality control tables developed by X. Dodge and X. Romig. Quality systems have grown in complexity as they have included services using statistical methods. The tasks in the field of quality solved by designers, technologists and workers have become more complicated. A new specialty has emerged - a quality engineer who must analyze the quality and defects of products, build control charts, etc. Thus, the emphasis was shifted from inspection and detection of defects to their prevention by identifying the causes of defects and eliminating them based on the study of processes and managing them.

As a result of the introduction of the above innovations at the enterprise, the process of complicating labor motivation takes place. Training in statistical methods of analysis, regulation and control was added to professional training.

The third stage in the formation of a systematic approach to quality management is associated with the promotion of the concept of total (universal) quality management, the author of which was the American scientist A. Feigenbaum. He developed a model of a product quality management system. The Feigenbaum model is a triangle with sides divided into five parts by horizontal lines, each part, in turn, is subdivided by vertical lines, which forms a total of 17 functions (sections) in all five parts, which are practically based only on product quality control.

At this stage, documented quality systems appeared that establish responsibilities and authorities, as well as interaction in the field of quality of the entire management of the enterprise, and not just specialists from quality services. More attention in motivation began to be paid to the human factor, i.e., the importance of moral stimulation increased.

The main motives for high-quality work were recognized as teamwork, recognition of achievements by colleagues and management, concern for the future of the employee, his insurance and support for his family. Quality requirements in contracts have become more serious, guarantees for their implementation have become more responsible.

In 1970-1980. the system of total quality management is being replaced by the system of total quality management, with the formation of which the fourth stage of development of quality management systems is associated.

The Total Quality Management System is a comprehensive system focused on continuous quality improvement, minimization of production costs and just-in-time delivery. The main slogan of the total quality management system is based on the principle: there is no limit to improvement.

With regard to quality, there is a target setting - the desire for the absence of defects, for costs - the absence of unproductive costs, for deliveries - just in time. At the same time, it is realized that it is impossible to achieve these limits, but one must constantly strive for this and not stop at the achieved results.

One of the key features of the system is the use of collective forms and methods of searching, analyzing and solving problems, constant participation in improving the quality of products of the entire team. During the same period, two monographs by E. Deming were published in the USA: "Quality, Productivity and Competitiveness" and "Out of the Crisis". They set out the philosophy of Deming, the famous "14 points", which formed the basis of universal (total) quality.

Thus, the main goal of quality systems built on the basis of ISO 9000 series standards was to ensure the quality of products required by the customer, and to provide him with evidence of the ability of the enterprise to do this, which was an undoubted advantage of this system. However, the negative aspects of the latter include a weakly expressed target setting for economic efficiency.

The development of the fifth stage in the formation of a systematic approach to quality management begins in the 1990s. In this period, there is an increase in the influence of society on enterprises, and enterprises have begun to take into account the interests of society more and more. This led to the emergence of ISO 14 standards, which set out requirements for management systems in terms of environmental protection and product safety. ISO 000 quality system certification is becoming as popular as ISO 14 certification.

The attention of business leaders to meeting the needs of their staff is increasing.

In 1990, the Big Three American automotive companies developed the OS-9000 "Requirements for Quality Systems" standard. Although it is based on the ISO 9001 standard, its requirements are reinforced by industry (automotive) as well as the individual requirements of each of the members of the Big Three and the five largest truck manufacturers.

The main achievement of this stage in the formation of a systematic approach to quality management was the introduction of ISO 14 and OS-000 standards.

Standard - a normative document on standardization, developed, as a rule, on the basis of consent, characterized by the absence of objections on significant issues from the majority of interested parties and approved by a recognized body (or representative), in which rules, general principles, characteristics can be established for general and repeated use. , requirements and methods relating to certain objects of standardization, and which aims to achieve the optimal degree of streamlining in a particular area.

The standards are based on the generalized results of science, technology and practical experience and are aimed at achieving the optimal benefit to society.

Normative documents on standardization in the Russian Federation are divided into the following categories:

- state standards of the Russian Federation - GOST R;

- industry standards - OST;

- technical conditions - TU;

- enterprise and association standards - STP;

- standards of scientific, technical and engineering societies - SRT.

Depending on the specifics of the object of standardization and the content of the requirements established for it, standards of the following types are developed:

- fundamental standards;

- standards for products, services;

- process standards;

- standards for control methods (tests, measurements, analysis).

Depending on the scale of distribution of standards, they are divided into:

- national - standards adopted by the national standardization body of one country;

- regional - standards adopted by the regional international organization for standardization;

- interstate - standards adopted by the states that have joined the agreement on conducting a coordinated policy in the field of standardization, metrology and certification, and directly applied by them;

- international - standards adopted by the International Organization for Standardization (ISO).

Distinctive features of the Russian standardization system are: maximum convergence of the requirements of domestic and international standards; maintaining the mandatory requirements of state standards only for that part of the indicators that are subject to legislative regulation throughout the world (for example, indicators of safety for humans and the environment).

8.3. Competitiveness of an enterprise: concept, factors and reserves

Increasing the level of competitiveness of enterprises of any form of ownership, optimizing their functioning and elementary survival in a market environment is a fundamental problem of the modern economy. The quality of reproduction processes, the profitability of enterprises, their adaptation to market conditions and subsequent economic growth largely depend on its solution.

It is necessary to distinguish between the concepts of enterprise competitiveness and product competitiveness.

The competitiveness of an enterprise is understood as the ability to profitably produce and sell products at a price no higher and no worse in quality than any other counterparties in its market niche.

The competitiveness of a product is understood as a combination of its quality and cost characteristics, which ensures the satisfaction of the specific needs of the buyer and favorably differs from similar competing products for the buyer.

The main differences between these concepts are as follows:

- the competitiveness of an enterprise is applicable to a sufficiently long period of time, while the competitiveness of a product can be determined in any short period of time from an economic point of view (month, week, day);

- the assessment of the activity of the enterprise is given not only by the consumer, but also by the entrepreneur himself;

- the competitiveness of the enterprise is long-term, the competitiveness of products is short-term.

Competitiveness factors can be understood as those phenomena and processes of the production and economic activity of an enterprise and the socio-economic life of society that cause a change in the absolute and relative value of production costs, and as a result, a change in the level of competitiveness of an enterprise. Factors influence both in the direction of increasing the competitiveness of the enterprise, and in the direction of its decrease.

Since the classification of enterprise competitiveness factors is quite extensive, we will consider their most important classification. The activity of any enterprise is under the influence of both factors that arise in the closed contact of the subject of the economy and the managerial task, and factors that arise in the open interaction of the enterprise with the external environment in solving the same problem. Therefore, the whole set of factors of competitiveness of the enterprise can be divided into:

- external;

- internal.

Internal factors are objective criteria that determine the ability of an enterprise to ensure its own competitiveness.

Internal factors include:

- potential of marketing services;

- scientific and technical potential;

- production and technological potential;

- financial and economic potential;

- personnel potential (structure, professionally qualified composition);

- the effectiveness of advertising and sales promotion;

- the level of logistics;

- conditions of storage, transportation, packaging of products;

- the level of loading and unloading operations and transport services carried out in accordance with the requirements;

- preparation and development of production processes, selection of the optimal production technology;

- efficiency of production control, tests, surveys;

- the level of maintenance in the post-production period;

- the level of service and warranty service.

External factors - socio-economic and organizational relations that allow the company to create products that are more attractive in terms of price and non-price characteristics.

External factors are:

- measures of state influence:

- economic nature (depreciation, tax, financial and credit policy, investment policy, participation in the international division of labor);

- administrative nature (development, improvement and implementation of legislative acts, de-monopolization of the economy, the state system of standardization and certification, legal protection of consumer interests);

- the main characteristics of the market itself of the activity of this enterprise (its type and capacity, the presence and capabilities of competitors);

- activities of public and non-state institutions;

- the activities of political parties, movements, blocs that shape the socio-economic situation in the country.

Before proceeding to the consideration of the reserves of competitiveness of the enterprise, it is necessary to consider what is meant by the concept of "reserve". There are two main concepts of reserves allocated in the economic literature:

- reserves as reserves, the presence of which is necessary in production and circulation, is necessary for the continuous development of production both at the level of any business entity and at the macroeconomic level. Reserves as unused opportunities for the development of business entities by the most economic methods. It is these reserves, due to the improvement of technology, technology, human labor, the efficient use of raw materials, materials, the ability to make the most of the market situation and formal conditions, that are of particular interest;

- reserves of competitiveness should not be confused with reserves as inventories necessary for the production of competitive products. There are five enlarged groups of reserves of enterprise competitiveness:

1) reserves for the use of the market situation;

2) reserves for the use of the organizational potential of the enterprise;

3) reserves for the use of the production and technological potential of the enterprise;

4) reserves for the use of the financial and economic potential of the enterprise;

5) reserves for the use of the personnel potential of the enterprise.

The group of reserves of the market situation includes reserves related to the extent to which the enterprise effectively and fully uses the formal rules of activity established by the state. For the efficient operation of an enterprise, it is also important to determine the target market of its activities based on an analysis of the relevant indicators of markets or their segments, where it can ensure the highest profitability and to which it will focus its production program.

In modern conditions, when industry markets are divided among participants, it is of greatest interest to study individual segments and identify reserves of competitiveness through a clear target orientation of production to the requirements of specific consumers. Along with the correct choice of the target market and its segment, in our opinion, an assessment of the conditions of activity in this market is important. The associated reserves of competitiveness can be identified when making objective forecasts of economic, political, technical and technological conditions, which make it possible to determine and extrapolate trends in demand, competition and profitability.

This group of reserves for the use of the market situation also includes reserves that depend on how effectively the enterprise uses the opportunities to increase its competitiveness through the maximum use of formal business rules established by the state. These are the reserves:

- associated with the introduction of various tax incentives for certain areas of activity;

- reserves for the use of the system of state subsidies, subsidies, investments, loans; activity insurance;

- reserves arising from the implementation of state programs to improve the competitiveness of enterprises;

- reserves of competent accounting and use of the legislative and regulatory framework for management.

The group includes reserves of competitiveness associated with the use of the organizational potential of the enterprise.

Reserves for the use of the scientific and technical potential of the enterprise are realized through:

- increasing the level of patent and legal work;

- provision of technical, economic and quality indicators that determine the priority of the company's products on the market;

- changing the quality of the product, its technical and economic parameters in order to take into account the requirements of the consumer and his specific requests;

- increased attention to product reliability;

- identification and provision of product advantages in comparison with its substitutes;

- identifying the advantages and disadvantages of analogue products produced by competitors, and the appropriate use of these results in your enterprise;

- studying the activities of competitors to improve similar products with which they are on the market, and developing measures that give advantages over competitors;

- determination of possible modifications of the product by improving the quality characteristics, such as durability, reliability, cost-effectiveness in operation, improvement of external design (design);

- finding and using possible priority areas of application of products, especially new ones.

This group of reserves also includes reserves for increasing the effectiveness of advertising. Advertising should be considered as an integral part of a large organic unity of society and the enterprise system. Certification reserves are closely related to advertising reserves. The certificate acts as one of the methods of competition, especially if it is issued by a prestigious, world-famous certification center.

Of great importance recently are the reserves for increasing competitiveness at the stage of product operation, since these reserves are associated with the expansion of the network of post-production, service and warranty maintenance of their products by manufacturing enterprises; increase in the volume and terms of warranty and service maintenance, etc.

The third group of reserves for increasing the competitiveness of an enterprise is characterized by the use of reserves of the production and technological potential of an enterprise. If we consider this group of reserves in more detail, we can distinguish the following elements in it:

- reserves for the use of fixed assets (reserves for the use of production areas, the fund for the operating time of equipment, tools and fixtures);

- reserves for updating the structure of fixed assets;

- reserves for improving production technology (reserves for improving technological continuity, intensification of technological processes, reduction of technological preparation of production);

- reserves for improving the material and technical support of production;

- reserves for improving installation, commissioning and loading and unloading operations and transport services.

The fourth group of reserves for increasing the competitiveness of an enterprise is the reserves of its financial and economic potential. The following groups of reserves included in this group are distinguished:

- reserves of financial stability of the enterprise (reserves for the use of equity capital, reserves for attracting borrowed capital);

- reserves of investment attractiveness of the enterprise;

- reserves for the use of price factors for increasing competitiveness, including those used by competing firms (price discounts, terms and volumes of guarantees).

The fifth group of reserves for increasing the competitiveness of an enterprise is the reserves of its human resources. Despite the importance of all the above groups of reserves, a special role at the present stage of development of industrial production should be given to this particular group of competitiveness reserves. This fact is explained by the fact that the technical and economic development of an enterprise in today's rapidly changing technological world largely depends on the quality of its labor resources and investments in human capital in order to improve this quality and increase people's interest in creativity, innovation and adaptation to new technologies. Among the main reserves of this group are:

- reserves for reducing losses of working time (reduction of all-day losses of working time; reduction of intra-shift losses of working time);

- reserves for advanced training of personnel;

- reserves for increasing the creative activity of personnel.

The considered classification of reserves for increasing the competitiveness of an industrial enterprise is an enlarged one. It can be detailed depending on the specific market conditions and the characteristics of the activity of the subject of the economy.

Conclusions

1. Quality is a set of characteristics of an object related to its ability to satisfy stated and implied needs. The main indicators of quality are: functional suitability, reliability, ergonomics, aesthetics, manufacturability, resource consumption, safety, environmental friendliness.

2. Quality system - a set of organizational structure, methods, processes and resources necessary for the implementation of general quality management.

Standard - a normative document on standardization, characterized by the absence of objections on significant issues from the majority of interested parties and approved by a recognized body, in which rules, general principles, characteristics, requirements and methods regarding certain objects of standardization can be established for general and repeated use.

3. The competitiveness of an enterprise is the ability to profitably produce and sell products at a price no higher and no lower in quality than any other counterparties in its market niche.

Competitiveness factors can be understood as those phenomena and processes of the production and economic activity of an enterprise and the socio-economic life of society that cause a change in the absolute and relative value of production costs, and as a result, a change in the level of competitiveness of an enterprise.

Reserves for increasing the competitiveness of an enterprise are unused opportunities for the development of business entities by the most effective economic methods.

Topic 9. PLANNING ACTIVITIES IN THE ENTERPRISE

9.1. Production planning: principles, methods. Types of plans

Production planning is an integral part of enterprise management. It can be defined as the ability to foresee the goals and results of the actions of an economic entity (enterprise) and determine the resources necessary to achieve specific goals.

Any production plan must be based on a set of scientific principles. Under these principles understand the basic theoretical provisions that guide the enterprise, its employees in the planning process. They predetermine the direction and specific content of planned work at the enterprise.

The principle of the need for planning means the universal and mandatory use of plans in the performance of any type of labor activity, since its absence is accompanied by erroneous maneuvers, an untimely change of orientation, which are the cause of the poor state or collapse of the enterprise.

The principle of continuity lies in the fact that, firstly, planning at the enterprise should be carried out constantly, without interruptions, and, secondly, that the plans being developed should organically replace each other. In particular, medium and long-term plans should be systematically reviewed and adjusted to reflect changing circumstances, and annual plans should be coherent, i.e. derived from medium-term plans.

The principle of unity states that planning in an enterprise should be systematic. The concept of a system implies the existence of a set of elements, the relationship between them, the existence of a single direction for the development of system elements focused on common goals. In other words, the principle of unity involves the development of a consolidated plan for the socio-economic development of an enterprise, which is based on separate plans for its services and divisions, consistent with the general plan.

The principle of flexibility is associated with continuous^1planning and consists in giving plans and the entire planning process the ability to change its direction due to the occurrence of unforeseen changes of an internal or external nature (fluctuations in demand, changes in prices, tariffs).

The principle of accuracy boils down to the fact that the plan being developed should be drawn up with such a degree of accuracy that is available to the enterprise at the moment and which is sufficient to solve emerging problems. The lower the level of planning, the higher the degree of accuracy.

The principle of participation means that each element of production activity, each division of the enterprise becomes a participant in planning, regardless of the function it performs, that is, the planning process involves all those whom it directly affects.

The principle of justification of goals and focus on the final result of activity focuses on the fact that, based on the systemic nature of planning, all parts of the enterprise have a single ultimate goal, the implementation of which is a priority. At the same time, the enterprise must choose the leading links that have a greater influence on the final result, and strive to implement them in the first place.

In planning, general principles are also widely used, such as science, consistency, complexity, optimality, priority, objectivity, specificity.

To the main methods development plans include the following.

The normative method, the essence of which lies in the fact that the enterprise uses a unified system of norms and standards in the planning process (rates of consumption of raw materials and materials, norms for production and maintenance, labor intensity, norms for the number of employees, norms for the use of machinery and equipment, norms for organizing the production process, duration production cycle, stocks of raw materials, materials and fuel, work in progress, financial standards, etc.).

The balance method of planning ensures the establishment of links between the needs for resources and the sources of their coverage by compiling balances of production capacity, working time, material, energy, financial and others, as well as between sections of the plan (for example, the balance method links the production program with the production capacity of the enterprise, labor intensity production program - with the number of employees).

The calculation-analytical method is used to calculate the indicators of the plan, analyze their dynamics and factors that provide the required quantitative level. Within the framework of this method, the basic level of the main indicators of the plan and their changes in the planning period are determined due to the quantitative influence of the main factors, indices of changes in the planned indicators are established compared to the base level.

Economic and mathematical methods make it possible to develop economic models of the dependence of indicators on the basis of identifying changes in their quantitative parameters compared to the main factors, prepare several plan options and choose the optimal one.

The graphic-analytical method makes it possible to depict the results of economic analysis by graphic means. With the help of graphs, a quantitative relationship is revealed between related indicators, for example, between the rate of change in capital productivity, capital-labor ratio and labor productivity. A variety of graphic-analytical methods are network graphs, which simulate the parallel execution of work in space and time on complex objects, such as the reconstruction of a workshop, the development and development of new equipment, etc.

Program-target methods help to draw up a plan in the form of a program, that is, a set of tasks and activities united by one (general) goal and timed to specific dates. The program is characterized by a focus on achieving final results with the help of specific executors who are provided with the necessary resources.

As a rule, when planning at an enterprise, not just one method is used at the same time, but their entire complex.

Depending on what horizon (period) of time the plans of the enterprise cover, the following are distinguished: types of planning.

Long-term planning covers a period of 10 to 25 years and has a problem-target character. It formulates the economic strategy of the enterprise for a long period, taking into account the expansion of the boundaries of existing sales markets and the development of new ones. The number of indicators in the plan is limited. The goals and objectives of the long-term plan are specified in the medium-term plan.

Medium-term plans are drawn up for two to three years. The objects of medium-term planning are the organizational structure, production capacities, capital investments, financial requirements, research and development, etc.

Short-term plans are drawn up for a year (rarely - for two years) and include specific ways of using resources in the enterprise. These plans are detailed by quarters, months, decades.

These three types of planning must be consistent with each other and not contradict each other.

Depending on the content and importance of planning in the process of planning activity, three types of planning are distinguished: strategic, tactical, and operational.

Strategic planning is a set of procedures and decisions by which an enterprise strategy is developed to achieve the goals of its functioning. A strategy is understood as a plan for the most efficient allocation of resources to achieve goals.

The process of strategic planning includes defining the mission of the enterprise, formulating the goals and objectives of the functioning of the enterprise, assessing and analyzing the external and internal environment (opportunities and potential of the enterprise), developing and analyzing strategic alternatives (how the enterprise will achieve its goals), choosing the best option for the strategic plan.

In conditions of uncertainty of the external and internal environment, strategic planning in time is mainly medium or short-term.

Tactical planning is the process of creating prerequisites for the implementation of new opportunities, i.e. strategic plans. The tactical plans reflect measures for expanding production and raising the technical and economic level, updating and improving the quality of products, and making the fullest use of the achievements of scientific and technological progress. On the basis of these plans, links are established between the structural divisions of the enterprise, estimates are developed by type of activity and control over their use. as a result of tactical planning, a plan is drawn up for the socio-economic development of the enterprise, which is a comprehensive program of its production, economic and social activities for the corresponding period. Tactical planning covers the medium and short term.

Operational planning is the process of implementing tactical planning. It is the final stage in business planning. Its task is to specify the indicators of the tactical plan in order to organize the daily work of the enterprise and its divisions. in the process of operational planning, the time for performing individual operations, the manufacture of individual units of products is determined, the terms for transferring products, semi-finished products from one workshop to another or to the buyer are established; operational preparation of production is carried out (delivery of raw materials, tools to the workplace, etc.); systematic control, accounting, analysis and regulation of the production process is carried out. Operational planning allows you to reduce interruptions in production, ensure uniform loading of equipment and space, respond in a timely manner to deviations in the technological process and ensure the efficient operation of departments. Operational planning links all elements of the enterprise into a single production organism - from the technical preparation of production to the sale of products.

9.2. Production program and capacity

The production program (production plan) of an enterprise is a certain volume and range of products of appropriate quality, reflecting the demand for these products and the real possibilities of production to meet this demand. It is the most important section of the business plan. The indicators of the production program characterize the rate of growth in the production of marketable (gross) products, the production of the most important types of products in physical terms (indicating "including products for export"), including the indicator of product quality. The content of the production program is determined by the strategic goals of the enterprise in the planning period. It is formed on the basis of market research data, the size of the state order, the already formed portfolio of orders, as well as existing restrictions on all types of resources.

The production program includes the following sections:

- production plan in physical terms;

- production plan in value terms.

The basis for determining the volume of production in value terms is the production plan in physical terms. Targets for the production of goods in physical terms are set in units of measurement that take into account the specifics of the consumption of certain types of products. Such units can be, for example, tons, pieces, etc. In planning practice, natural and conditionally natural units of measurement are used. The nature of natural indicators depends on the specifics of the product. Thus, in the oil industry, the unit of measurement is a ton, in the electric power industry - a kilowatt-hour, in timber processing - a cubic meter, in the jewelry industry - grams and carats.

Relative-natural units are used in cases where the types of products that are identical in purpose have different use values ​​or the output products (for example, machines, mechanisms) are not the same in terms of power and productivity. So, coal can be of various caloric content, products of the canning industry are produced in cans of various capacities. Therefore, in practice, fuel extraction is usually planned in conventional tons, and the production of canned food - in thousands of conventional cans, etc. An integral part of the production plan in physical terms is the task of further improving product quality. The quality of the most important types of products must meet, in terms of their technical, technological and economic indicators, the highest achievements of domestic and foreign science at all stages of designing and manufacturing products. Accordingly, these requirements provide for the replacement and removal from production of obsolete products or the modernization of obsolete products, the improvement of the basic technological characteristics of products, compliance with the requirements of standards, technological conditions and other documentation.

Production planning in physical terms does not always make it possible to determine the total volume of production, its growth rate and structure. Therefore, the formation of a production plan in terms of value is of great importance - these are the volumes of gross, marketable, net and sold products.

Important cost indicators used to determine the volume of industrial production, its structure, growth rates, labor productivity, capital productivity and other technical and economic indicators of the enterprise's activity are the volumes of marketable and gross output.

The volume of gross output (GP) includes the entire scope of work scheduled for implementation in a given period, and is calculated by the formula:

VP \u916d TP ± # XNUMX; WIP,

where VP is the volume of gross output; TP - the volume of marketable products;

#916; WIP - the difference in the balance of work in progress at the beginning and end of the planning period.

The volume of sold and marketable products is determined in the plan in the current wholesale prices of the enterprise.

The volume of marketable products (Tp) in the plan includes the cost of: finished products intended for sale; semi-finished products of own production; products of auxiliary and ancillary industries, intended for release to the side; the cost of industrial work performed on orders or from outside, or non-industrial divisions of the enterprise itself.

The volume of net output is equal to the volume of marketable output minus depreciation and material costs. The use of this indicator makes it possible to eliminate the repeated counting of products, to more accurately determine the contribution of the teams of enterprises to the achievement of final indicators.

The volume of sold products is determined as the cost of finished products intended for delivery and payable in the planned period, semi-finished products of own production, industrial work for the side, etc. The volume of sales according to the plan (Rp) can be found by the formula:

Rp \u1d Tp + Onp 2 - Onp XNUMX,

where Tp is the volume of marketable products according to the plan;

ONP 1 - balances of unsold products at the beginning of the planning period;

Onp 2 - the same at the end of the planning period.

To justify the production program of the enterprise, it is necessary to have calculations for production capacity.

The production capacity of the enterprise is the maximum possible output of products per unit of time in physical terms in the nomenclature and assortment established by the plan, with full use of production equipment and space, taking into account the use of advanced technology, improving the organization of production and labor, ensuring high quality products.

Production capacity characterizes the work of fixed assets in such conditions under which you can fully use the potential inherent in the means of labor.

Production capacities are measured, as a rule, in the same units in which it is planned to manufacture this product in physical terms.

For products with a wide assortment scale, production capacities can be expressed in conditionally natural units. If an enterprise produces several types of different products, then production capacities are established for each type separately.

The production capacity of an enterprise is determined by the capacity of the leading production shops, sections or units, that is, by the capacity of the leading industries. The workshop, production site, line that perform the main and most massive operations for the manufacture of products and in which the predominant part of the equipment is concentrated are considered to be the leading ones.

When developing a production program, it may turn out that individual industries (auxiliary or even main ones) lag behind the leading ones. In such cases, organizational and technical measures are developed to eliminate "bottlenecks": the redistribution of work between performers, an increase in shift work, the introduction of a scientific organization of labor, the redistribution of equipment between workshops, the deepening of specialization and cooperation, the improvement of the technical equipment of production, the modernization and replenishment of the equipment fleet.

The main elements that determine the value of the production capacity of the enterprise are:

- composition of equipment and its quantity by type; technical and economic indicators of the use of machinery and equipment;

- equipment operating time fund;

- production area of ​​the enterprise (main workshops);

- the planned nomenclature and assortment of products that directly affect the labor intensity of products with a given composition of equipment.

It should be noted that when calculating the power value, equipment downtime is not taken into account, which may be caused by shortages of labor, raw materials, fuel, electricity or organizational failures, as well as loss of time associated with the elimination of product defects. The production capacity of an enterprise is not a constant value. With the use of new technology, the introduction of progressive technology, materials, the development of specialization and cooperation, the improvement of the structure of production, the improvement of the qualifications of workers, the improvement of the organization of production and labor, production capacities change. Therefore, they are subject to periodic review.

When planning and analyzing the production and economic activities of an enterprise, as well as when compiling a balance of production capacities, a distinction is made between input, output and average annual production capacity.

The input (output) production capacity of the enterprise is the capacity at the beginning (end) of the corresponding planning period. Output power is calculated as the algebraic sum of input power, new power introduced during a given period, and power retired in the same period.

To determine the compliance of the production program with the available capacity, the average annual production capacity (Mavg) is calculated, which the enterprise has on average per year. It is found by adding to the capacity at the beginning of the year the average annual input of capacity and subtracting its average annual disposal. To calculate, use the formula:

where Мng - power at the beginning of the year;

Mvved - commissioning of capacities during the year;

Мvyb - disposal of capacities during the year;

n1,n2 - the number of full months from the moment the capacities are put into operation until the end of the year and, accordingly, from the moment the capacities are retired until the end of the year.

In order to link the planned volumes of production with the necessary production capacities, enterprises develop balances of production capacities for the production or processing of products.

The balance of production capacity can be expressed by the following formula:

M2 = M1 + Mo. t + Mt ± Mn. a - Mv,

where M2 - production capacity at the end of the planning period (output capacity);

M1 - the same at the beginning of the period (input);

Mot - an increase in production capacity in the planned period due to ongoing organizational and technical measures;

Mt - increase in capacity due to expansion, technical re-equipment and reconstruction of the enterprise;

Mna - an increase (+) or a decrease (-) in power due to a change in the range and range of products;

Мв - decrease in production capacity caused by the disposal of fixed assets.

The production capacity and the balance of the production capacity of the enterprise are calculated in the same units in which the production of industrial products (works, services) is planned and taken into account.

To determine what reserves are available at the enterprise, there is a production capacity utilization factor.

The production capacity utilization factor (Qm) can be planned or actual, depending on whether the volume of production - planned or actual - is calculated. It is determined by dividing the volume of output produced by the enterprise for a given period by the average production capacity in a given period:

Qm = (V: Mc) 100%,

where V is the volume of production for the period; MS - average power for the period.

9.3. Preparation of new production

Preparation of new production can be at the time of the formation of the enterprise or during the transition to the production of new products. The release of new products is a necessary condition for the survival of enterprises in a competitive environment. Technical preparation of production is a set of interrelated processes that ensure the design and technological readiness of an enterprise for the production of a new product of a given quality level at a specified time, output volume and costs.

The life cycle of a new product can be represented by the following stages:

#8594; research work, including fundamental, theoretical, applied;

#8594; experimental design, represented by design documentation, prototypes and test work;

#8594; technological preparation, which includes the design and development of technological processes, the design and development of technological equipment, organizational preparation of production, the calculation of the duration of cycles, the size of the batch, backlogs;

#8594; production of products, which provides for saving materials and fuel and energy resources, reducing labor intensity, improving product quality, improving the design of the product and its manufacturing technology;

#8594; operation of products, taking into account the extension of the service life of the product, reducing the cost of operating the product and obtaining an economic effect;

#8594; recycling of products, including reducing the cost of recycling products and protecting the environment.

Based on the given stages of the life cycle of a new product, the preparation of a new production may include the following operations:

- conducting applied research related to the improvement of technology, technology, the composition of the materials used, the organization of production;

- designing new products and developing a new technological process for manufacturing products;

- material and technical support of new production, including the purchase of special equipment;

- training, retraining and advanced training of personnel;

- development of norms and standards, production and organizational structure of management, information support.

The above elements of preparation reflect three stages of the development of a new production: design, technological and organizational and economic preparation.

Design preparation consists of the development of a design assignment and a draft design; production and testing of a prototype; development of technical and working projects; production and testing of pilot batches; fine-tuning designs based on test results; clarification of the working draft and its transfer to the technological preparation services.

Technological preparation is the development of a technological process (technology), which is a consistent change in the shape, size, properties of the source material in order to obtain a product in accordance with specified technical requirements. Production technology - these are methods, technical means and methods for manufacturing products or performing an established type of work (for example, transportation), manufacturing a product under specific conditions.

The organization of technological preparation at the enterprise is entrusted to the department of the chief technologist (CDP) and the technological bureaus of the workshops; their functions vary depending on the degree of centralization of the system of technological preparation of production. Thus, under a centralized system, the CDP performs all types of work on technological preparation, and technological bureaus only implement the designed technological processes. With a decentralized system, the CDP performs only work of a general methodological nature, and the technological bureau, in addition to implementing the designed technological processes, performs all types of work on the technological preparation of production. With a mixed system, CDP, in addition to the general methodological guidance, carries out the typing of technological processes and the unification of equipment, and the technological bureau is engaged in the regulation of the labor intensity of operations, the material consumption of parts, the manufacture of special equipment and equipment, and the development of route and technological maps.

In parallel and in close connection with the design and technological preparation, the organizational and economic preparation of new production is being carried out. It provides for the development of a project for organizing the main and auxiliary production, labor and wages, as well as standards for planning design and technological preparation. It also develops a cost estimate for preparing the production of a new product.

At each enterprise, the process of mastering new competitive products is constantly going on, which is a necessary condition for the survival of an enterprise in a market economy. Therefore, a lot of attention is paid to the preparation of new production and a thorough economic justification of the effectiveness of the proposed solutions is carried out, which is also reflected in the business plan of the enterprise.

9.4. Enterprise business plan

Business plan - this is a concise, accurate, accessible and understandable description of the proposed business, an important tool when considering a large number of different situations, making it possible to choose the most promising solution and determine the means to achieve it.

The business plan serves as a document that allows you to manage a business, so it can be presented as an integral element of strategic planning and as a guide for execution and control.

A business plan is one of the elements of strategic planning; it covers a fairly long period - usually three to five years or more. However, there are a number of differences between a business plan and a strategic plan:

- unlike the strategic plan, the business plan does not include the entire set of general goals of the company, but only one of them, the one that is associated with the creation and development of a definitely new business;

- a strategic plan is usually a plan with a growing time horizon (as the next annual plan is completed, its results are analyzed, adjusted or revised). The business plan has a clearly defined time frame, after which certain goals and objectives must be met;

- in the business plan, functional elements are of much higher importance than in the strategic plan, and are equal parts of the structure of the business plan.

The main purpose of developing a business plan is to plan the economic activities of the enterprise for the near and long term in accordance with market needs and the possibilities of obtaining the necessary resources.

The objectives of a business plan may be:

- attracting loans or investments;

- determination of the degree of reality of achieving the intended results;

- proof of the feasibility of reorganizing the work of an existing enterprise or creating a new one;

- Persuasion of the company's employees in the possibility of achieving the initial and final indicators of the planned projects.

The business plan performs the following functions:

1) provides the opportunity to use for the development of a business strategy;

2) allows you to evaluate the prospects for the development of a new direction of activity, as well as control the processes within the company;

3) contributes to attracting additional funds;

4) allows you to involve in the implementation of plans potential partners who wish to invest their own capital in production;

5) makes it possible to involve all employees in the process of drawing up a business plan, coordinate their efforts and distribute responsibilities.

There is no rigidly regulated structure and content of a business plan, but it usually includes a title page and the sections below.

The title page of a business plan should be concise and attractive. It indicates the name of the enterprise, its location, the name of the business plan, the date of compilation, as well as the data of the addressee to which it is sent.

1st section. A resume is a concise overview of the information about the intended business. It contains the essence of the project (the main advantages and uniqueness of the proposed business, prospects for its development), the purpose and objectives of the business plan, the economic justification and effectiveness of the project (financial results and predicted efficiency for the investor and for the manufacturer), information about the enterprise (date of creation, legal form, capital structure, bank where accounts are opened, specialization and development history of the enterprise, main consumers), management team (enterprise management, qualifications, education, work experience), action plan (long-term and short-term strategies of the enterprise), financing (the need for investments, directions for their use, proposed sources, risk of financing), a plan for the return of borrowed funds (the term of the guaranteed return of the loan, investment conditions), guarantees for the return of investments.

2nd section. Description of the enterprise and branch. The description of the enterprise includes its name, address, legal form, distribution of shares, authorized capital, a brief history, as well as the type of business (main activities), location (availability of labor, proximity to raw materials, customers, suppliers), etc. When characterizing the industry, the specifics of the industry, the current state and prospects for its development, technological variability, knowledge intensity, capital intensity, the level of monopoly, industry market trends are reported.

3rd section. Characteristics of products (services). Here is a description of products from the standpoint of the consumer and their comprehensive assessment is given. For this purpose, the following information is provided: the needs satisfied by the product; quality indicators; economic indicators (consumption price); external design; comparison with other similar products; patent protection; main directions of product improvement, etc.

4th section. Research and analysis of markets and competition. When analyzing sales markets, the demand and capacity of each specific market for each type of product, the presence of competitors on it are determined, the company's capabilities to participate in competition are analyzed, target segments are selected (the most attractive for the enterprise at the moment), market positioning is performed (identification of the position of the product on individual market segments) and sales forecast.

5th section. Marketing plan. When developing a marketing plan, it is necessary to ensure the maximum adaptation of production to market requirements, to actively influence consumers through advertising, pricing, quality. Therefore, the section may include the following components: marketing strategy; commodity policy (assortment policy, creation of new products, quality strategy); pricing policy that determines the pricing method; communication policy, the tools of which (advertising, sales promotion, personal selling, direct marketing, sponsorship) are used to form and maintain the image of the enterprise.

6th section. Production plan. In this section, the production program of the enterprise is determined, a detailed description of the production process is given, indicating the "narrow" places from the technological and organizational points of view and ways to overcome them. An important aspect of this section is the precise determination of the cost of production. The description of the technological process indicates: the required production capacity, the need and conditions for the acquisition of technological and other equipment; the need for raw materials, materials; requirements for energy sources and their availability; pre-production; product quality control; requirements for qualifications and availability of the necessary personnel.

7th section. Organizational plan. It reveals the organizational and legal form, substantiates the organizational structure of the enterprise and provides performance indicators for the latter.

8th section. The risk plan contains a list of risks (social, financial, economic, technological, political), from which the most important for this project are selected. Particular attention is paid to financial and economic risks (instability of demand, emergence of an alternative product, price reduction, increase in production volumes of competitors, lack of working capital, etc.).

9th section. Financial plan. It summarizes all previous materials. The financial plan is presented in the form of financial statements and cost indicators. The section combines two areas: financial and economic results of the enterprise (financial statements of the enterprise, analysis of the financial and economic condition of the enterprise) and planning of the main financial indicators (preparation of planning documents, forecast of balance sheet assets and liabilities, profit and loss forecast, cash flow forecast, financial project evaluation and forecast of financial safety margins).

The business plan differs from other planning documents of the enterprise in that it takes into account not only the internal goals of the enterprise, but also the goals of external parties that may be useful to the new project. In addition to investors, interested parties are potential consumers and suppliers of the enterprise. In addition, the business plan focuses on marketing, financial and economic aspects, while scientific, technical and social aspects are presented in less detail.

Conclusions

1. In a market economy, planning is a prerequisite for the effective operation of an enterprise. Depending on the time horizon, long-term, medium-term and short-term plans are distinguished, and depending on the content, strategic, tactical and operational planning are distinguished.

2. Production program - a system of planned targets for the production of products of established nomenclature, assortment and quality. It includes natural and cost indicators, among which an important place is occupied by gross, marketable and sold products.

Production capacity is characterized by the maximum amount of products of the appropriate quality and range that can be produced per unit of time with full use of fixed assets under optimal operating conditions.

3. The preparation of a new production includes design (implementation of experimental design), technological (ensuring the manufacturability of the product and the development of technological processes) and organizational and economic (development of a regulatory framework and cost estimates) preparation of production.

4. A business plan is a document that addresses the main aspects of entrepreneurial activity. Its goals may be planning the economic activity of the enterprise in accordance with the needs of the market and the possibilities of obtaining the necessary resources. Therefore, often a business plan is developed to attract investors or obtain loans.

Topic 10. PRODUCTION COSTS AND COST OF PRODUCTS

10.1. Essence and classification of costs

Economic and production activities at any enterprise are associated with the consumption of raw materials, materials, fuel, energy, with the payment of wages, the deduction of payments for social and pension insurance of employees, the calculation of depreciation, as well as a number of other necessary costs. Through the circulation process, these costs are constantly reimbursed from the company's proceeds from the sale of products (works, services), which ensures the continuity of the production process. The costs of acquiring the factors of production used are called production costs. Costs are the expenditure of resources in their physical, in-kind form, and costs are the valuation of the costs incurred.

The economic understanding of costs is based on the problem of limited resources and the possibility of their alternative use. The use of resources in this production process excludes the possibility of their use for another purpose. For example, wood used in the construction industry cannot be used in the manufacture of furniture, matches, and other goods. The choice of certain resources for the production of any product means the impossibility of producing some alternative product. The economic or imputed cost of any resource chosen for use in the production process is equal to its value at the best of all possible uses.

From the point of view of an individual firm, economic costs are those costs that a firm must bear in favor of a supplier of resources in order to divert these resources from their use in alternative industries. These costs can be both external and internal.

External, or explicit, costs are the costs in cash that the company makes in favor of suppliers of labor services, fuel, raw materials, auxiliary materials, transport and other services. At the same time, resource providers are not the owners of this firm.

At the same time, the firm can use its own resources. In this case, too, costs are inevitable. The costs of own and independently used resource are unpaid, or internal (implicit) costs. The firm considers them as the equivalent of those cash payments that would be received for a self-used resource with its most optimal use. These costs include the normal profit, the minimum payment required to keep someone in the business.

From the standpoint of the accounting approach, production costs should include all real, actual costs incurred in cash. These may be the wages of workers; rent for buildings, structures, machine tools, equipment; payment of transport costs; payment for services of banks, insurance companies, etc.

From the standpoint of the economic approach, production costs are considered to be not only the actual costs incurred in cash, but also the costs not paid by the company, the costs associated with the missed opportunity for the most optimal use of their resources. According to this approach, production costs must take into account all costs - both external and internal, including the latter and normal profit.

There are a significant number of classifications of production costs. We will consider the most significant classifications.

From the point of view of an individual entrepreneur (firm), there are:

- individual costs, which are the costs of a particular business entity;

- social costs - the costs incurred for the production of a certain volume of some product, from the standpoint of the entire national economy, there are social costs.

Distinguish:

- production costs;

- distribution costs.

Production costs are the costs directly associated with the production of goods or services.

Distribution costs - the costs associated with the sale of manufactured products. They are subdivided into additional and clean distribution costs. The former include the costs of bringing the manufactured products to the direct consumer (storage, packaging, packaging, transportation of products), which increase the final cost of the goods; the second - the costs associated with changing the form of value in the process of buying and selling, converting it from commodity to monetary (wages of sales workers, advertising costs, etc.), which do not form a new value and are deducted from the value of the goods.

Different types of resources transfer their value to finished products in different ways. In accordance with this, in theory and practice, consider:

- fixed costs of production;

- Variable production costs.

Fixed costs of production are those costs that do not change with the volume of production. They must be paid even if the enterprise does not produce products (deductions for depreciation, rental of buildings and equipment, insurance premiums, payment of top management personnel, etc.).

Under the variables understand the costs, the total value of which is directly dependent on the volume of production and sales, as well as their structure in the production and sale of several types of products. These are the costs of raw materials and materials, fuel, energy, transport services, most of the labor resources, etc.

By the nature of participation in the creation of products (works, services), they distinguish:

- the main costs directly related to the manufacturing process of products, in particular, the costs of raw materials, basic materials and components, fuel and energy, the wages of production workers, etc.;

- overhead costs, i.e., the costs of managing and servicing production (shop, general factory, non-production, losses from marriage).

According to the method of attribution to production, costs are divided into:

- direct, which can be directly attributed to a given type of product (work, service);

- indirect, associated with the production of many products, as a rule, these are all other costs of the enterprise.

To calculate the amount of all expenses of the enterprise, they are brought to a single indicator, presenting for this in monetary terms. This indicator is the cost. In the regulation on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits, the cost of products (works, services) is a cost estimate of the used in the process of production of products (works, services) of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale.

The following types of costs are distinguished by the volume of costs taken into account:

- technological, which includes the costs of the implementation of the technological process for the production of products;

- workshop cost, which consists of the costs of manufacturing products within the workshop, in particular, direct material costs for the production of products, depreciation of workshop equipment, wages of the main production workers of the workshop, social security contributions, maintenance and operation of workshop equipment, general workshop expenses;

- production cost (the cost of finished products), in addition to the shop cost, consists of overhead costs (administrative, managerial and general business costs) and auxiliary production costs;

- full cost, or cost of sold (shipped) products, - an indicator that combines the production cost of products (works, services) and the costs of its implementation (commercial costs, non-production costs).

In addition, a distinction is made between planned and actual cost. The planned cost price is set at the beginning of the planned year based on the planned expenditure rates and other planned indicators for a specific period. The actual cost is determined at the end of the reporting period based on accounting data on actual production costs. The planned cost and the actual cost are calculated according to a single methodology and for the same cost items, which is necessary for comparing and analyzing cost indicators.

Systematic cost reduction is the main means of increasing the profitability of the company. In a market economy, when financial support for unprofitable enterprises is not the rule, but the exception, as it was under the administrative-command system, the study of problems of reducing production costs, the development of recommendations in this area is one of the important problems of the entire economic theory.

10.2. Estimate and costing

Generally accepted is the grouping of costs by types of costs, including classifications by economic elements and costing items.

The grouping of costs by economic elements reflects their distribution according to economic content and is used in the preparation of cost estimates for the production of products for the enterprise as a whole. The estimate is needed for:

cost savings by item; ^ compilation of material balances;

normalization of working capital;

development of financial plans.

This classification of costs includes five main groups of costs:

- material costs;

- labor costs;

- deductions for social needs;

- depreciation of fixed assets;

- other costs (taxes, fees, etc.).

It should be noted that the structure of costs grouped by economic elements is not the same for different industries.

The classification of costs by economic elements allows you to determine the cost structure, which can largely determine the policy for saving production costs.

The second classification of costs (according to cost items) is used in the preparation of estimates (calculation of the unit cost of production), which allow to determine what the unit of each type of product costs the enterprise, the cost of certain types of work and services. The grouping of costs by costing items reflects their composition depending on the direction of the costs (for example, for production or its maintenance) and the place of their occurrence (main, auxiliary production, etc.). The need for this classification is due to the fact that the calculation of the cost of the above cost elements does not allow taking into account where and in connection with what the costs were incurred, as well as their nature. At the same time, the definition of costs by costing as a way of grouping them relative to a specific unit of production allows you to track each component of the cost of products (works, services) at any level.

Calculation happens:

- planned, which is compiled for the planned period on the basis of progressive norms of labor costs and means of production;

- reporting, which is calculated on the basis of accounting data and shows the actual level of costs;

- normative, which is based on current norms that characterize the achieved level of costs.

As a rule, the following costing items are distinguished:

raw materials and materials; fuel and energy;

basic and additional wages of production workers;

social security contributions;

expenses for the preparation and development of production;

expenses for the maintenance and operation of equipment;

shop expenses;

general factory expenses;

other production expenses;

non-production (commercial) expenses, etc. The fundamental difference between grouping costs by item

calculation from the grouping by economic elements is the presence in it of complex articles that combine elements that are heterogeneous in their economic content, according to the principle of purpose (main costs and expenses for maintenance and management), the way they are distributed between individual types of products (direct and indirect) and depending on the change in the volume of production (constant and variable).

There are four main methods of product costing:

- simple;

- normative;

- ordered;

- transverse.

Downtime is used in enterprises that produce homogeneous products that do not have semi-finished products and work in progress.

At these enterprises, all production costs for the reporting period are the cost of all manufactured products. The cost of a unit of production is calculated by dividing the amount of production costs by the number of units of production.

The standard is used in enterprises with mass and serial production. A prerequisite for its application is the preparation of a normative calculation according to the norms in force at the beginning of the month and the subsequent systematic identification in the current order of deviations from these norms (savings and overspending) at the end of the month.

The order-based accounting method is used at enterprises of individual and small-scale production, where production costs are accounted for by individual orders for a product or work. Here, the actual cost is determined at the end of the completed order. The entire amount of costs will be its cost.

The cross-cutting method is used at enterprises where the raw materials and materials in the production process go through a number of limits, stages (brick, textile), or where different types of products are obtained from the same raw materials in one technological process of production. With the perepredelnoy method, the cost of all products is first determined, and then the cost of its unit.

10.3. The theory of the optimal volume of output. Definition of marginal cost of production

The optimal volume of production is such a volume that ensures the fulfillment of concluded contracts and obligations for the production of products on time with a minimum of costs and the highest possible efficiency.

The optimal production volume can be determined by two methods:

- method of comparison of gross indicators;

- method of comparison of limit indicators.

The following assumptions apply when using these methods:

the company produces and sells only one product;

the purpose of the enterprise is to maximize profits in the period under review;

only the price and volume of production are optimized, since it is assumed that all other parameters of the enterprise's activity remain unchanged;

the volume of production in the period under review is equal to the volume of sales.

However, despite the rigid framework of the above assumptions, the use of these methods greatly increases the likelihood of making the right decisions.

Consider the example of determining the optimal volume of production by the above methods.

In table. 3 shows the initial data for determining the optimal volume of production.

Table 3

The volume of sales of products and the costs of its production

The application of the method of comparing gross indicators to determine the optimal volume of production involves the following sequence of actions:

- the value of the volume of production is determined, at which zero profit is achieved;

- set the volume of production with maximum profit.

Consider the volume of sales of products (Table 4)

Table 4

The volume of sales of products with maximum profit

Based on the data in the table, we can draw the following conclusions:

- zero profit is achieved with the volume of production and sales in the range from 30 to 40 thousand pieces. products;

- the maximum amount of profit (1140 thousand rubles) is obtained with a volume of production and sales of 90 thousand pieces, which in this case is the optimal volume of production.

The method of comparing marginal indicators allows you to establish to what extent it is cost-effective to increase production and sales. It is based on a comparison of marginal cost and marginal revenue. In this case, the rule applies: if the value of marginal revenue per unit of output exceeds the value of marginal cost per unit of output, then the increase in production and sales will be cost-effective.

Before moving on to determining the optimal volume of production using the method of comparing marginal indicators, one should consider such a concept as marginal cost. When forming the production plan of an enterprise, it is important to establish the nature of the increase in production volumes when adding additional production variable factors to the already available fixed resources, and how, in this case, the total costs of production and sales will be formed. The answer to this question is the law of diminishing returns. Its essence lies in the fact that, starting from a certain moment, the successive addition of units of a variable resource (for example, labor) to an unchanged fixed resource (for example, fixed assets) gives a decreasing additional, or marginal, product per each subsequent unit of the variable resource. Consider this statement with an example (Table 5).

Table 5

Dynamics of performance indicators of the enterprise

The table shows that the more additional workers are involved, the more products are produced. However, each time the attraction of another additional worker gives an unequal increase in the increase in output. This increase is the marginal product of the labor of one worker. It is calculated by simply subtracting the level of production in question from the subsequent increase in output. In our example, the marginal product per additional worker raised increases to a third worker and then starts to fall. This change in the growth of marginal product is explained by the decrease in the growth of average labor productivity per worker. This is due to the fact that with an increase in the number of employees, fixed assets remain unchanged.

Based on the situation under consideration, one should not make hasty conclusions about the cessation of production of additional products, since a decrease in the value of the increase in production volumes for each one employee involved does not yet indicate that the production of additional units of output is unprofitable. It all depends on whether profit increases when hiring another employee. For example, if the price of a product in the market is unchanged, then the enterprise will receive income as a result of the fact that it has more products to sell, provided that the amount of additional costs associated with hiring an additional worker is less than the price of the product.

From the above example, it can be assumed that the cost of a unit of output produced with the help of attracting additional labor decreases to a certain point, and then starts to rise again. The fall or rise in the cost of each additional unit of output is called the marginal cost.

The concept of marginal cost is of great practical importance, since it shows the costs that an enterprise will have to incur in the event of an increase in production by one unit. However, at the same time, this concept shows the costs that the company will "save" in the event of a reduction in production by this last unit. Thus, the costs of production in the conditions of market relations should be considered not just as the costs incurred for the acquisition of everything necessary for the production of products and their manufacture, but also as the establishment of the best opportunity for their use, i.e., in other words, it is necessary to form such costs, which give the best result.

Let us return to the determination of the optimal volume of production by the method of comparing marginal indicators. The calculation of the optimal volume of production is presented in table. 6.

Table 6 Calculation of the optimal volume of production by comparing marginal indicators

In our case, the marginal revenue per unit of output is the market price of the unit. Marginal cost is the difference between the next total cost and the previous total cost (see Gross Comparison Method) divided by the output. Marginal profit is found as the difference between marginal revenue and marginal cost.

Thus, based on the data in the table, the following conclusions can be drawn:

- expansion of production volumes efficiently (profitably) up to 90 thousand units;

- any increase in production volumes over 90 thousand units. production at a constant price will lead to a decrease in gross profit, since the amount of additional costs will exceed the amount of additional income per unit of output.

10.4. Directions for reducing production costs

Before considering the main directions of cost savings, it should be noted that the activities of the enterprise to achieve cost savings, as a rule, in most cases require labor, capital and finance. Cost saving costs are effective when the increase in the beneficial effect exceeds the cost of saving. Naturally, another variant is also possible, when the reduction of production costs of the product does not change its useful properties, but allows to reduce the price in the competitive struggle. In modern conditions, it is typical not to preserve consumer qualities, but to save on costs per unit of useful effect or other characteristics that are important for the consumer.

The following main directions for reducing production costs in all spheres of the national economy can be distinguished:

use of achievements of scientific and technological progress;

improvement of the organization of production and labor;

state regulation of economic processes.

The implementation of the achievements of the NTP is as follows:

- more complete use of production capacities, raw materials and materials (reducing the cost of production by optimizing the purchased raw materials, observing savings regimes: economical use of raw materials, materials, electricity, fuel);

- creation of new efficient machines, equipment, new technological processes, development of low-waste, resource-saving technologies.

The creation of low-waste and resource-saving technologies in industry in our country has been carried out by research organizations for about 20 years. It should be noted a certain progress in their work in the early 1990s, when it was of a program-targeted nature. With the transition to market relations and in connection with the current difficult financial situation of research organizations and industrial enterprises, the introduction of the developed technologies slowed down and stopped. The transformation of traditional technologies into low-waste and resource-saving ones will make it possible to move from open production systems (obtaining the target product requires significant resources and is accompanied by the formation of a large amount of waste) to semi-open, and then to closed-type systems with complete processing of all resources and waste disposal.

As for the improvement of the organization of production and labor, this process, along with cost savings due to the reduction of losses, in almost all cases ensures an increase in labor productivity, i.e., savings in the cost of living labor. At the current stage of economic development, the economy of living labor in comparison with the economy of social labor gives more significant results, as evidenced by studies of economic growth based on the use of the production function.

Under the planned management of the economy under the conditions of the command-administrative system, the technical, technological, and economic side of the production process was described in detail, but the human factor was practically not considered. The transition to a market economy has transformed many economic categories, in particular the management of human resources. A new technological revolution associated with the use of complex technical and economic systems is fundamentally changing the position of man in production. It is increasingly being squeezed out of direct participation in the technological process, being both an object and a subject of regulation. From this, his role in the final result of the work immeasurably increases. Calculations by specialists have shown that further growth in labor productivity depends on 40% of the improvement of technology and 60% on the activation of the human factor.

In a market economy, it becomes necessary to correctly determine the conditions for encouraging personnel, to create conditions under which it is unprofitable for an employee to work inefficiently and without initiative, not to mention conscious work to the detriment of the enterprise. The American sociologist E. Mayo believed that social needs underlie the motivation of any human activity. Mayo's Hawthorne experiment, conducted in 1924-1936, is widely known. at the Western Electric plant in Hawthorne, Illinois, who showed that informal relationships in the production process are more important than favorable working conditions or encouraging high labor productivity with financial incentives. Moral stimulation in modern conditions should be based on the rule formulated by D. Carnegie: "Inspire your interlocutor with the consciousness of his significance and do it sincerely." Modern researchers argue that social significance for a person is important in itself. And if it is supplemented by the ability to create, to perform the actions people need, determined by their own choice, then the reserve for increasing labor productivity without material costs is clearly visible. This type of incentive is especially important for the category of workers for whom their work is a vocation.

But, as you know, people are driven by interests, both moral and material. It should not be forgotten that during the transition to market relations, the main requirement for the organization of wages at the enterprise is to ensure the necessary growth of wages while reducing its costs per unit of output and guaranteeing an increase in the wages of each employee as the efficiency of the enterprise grows.

The main significance of the state in a market economy is the creation of conditions for the development of private entrepreneurship and the regulation of its activities. An important task is to intensify state intervention in the economy at all levels, due to the need for its presence as an effective guarantor of economic rights and obligations.

In reducing production costs, a significant role belongs to state programs in the field of scientific and technical progress and state standards. The most striking example of state intervention in this area can be considered numerous public and private scientific and technical programs, the creation of which is due to a significant increase in the cost of the fuel and energy component of costs (caused by the oil crisis of the 1970s in the United States and other developed countries whose national economies consume large volumes of oil), thanks to them it was possible to largely offset the increase in oil prices.

Conclusions

1. Costs of production are the costs of acquiring the applied production factors. Costs are the expenditure of resources in their physical, in-kind form, and costs are the valuation of the costs incurred.

2. The cost of products (works, services) is a valuation of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale, used in the production process of products (works, services).

3. The generally accepted grouping of costs by types of costs is their classification by economic elements and costing items.

4. The optimal volume of production is such a volume that ensures the fulfillment of concluded contracts and obligations for the production of products on time with a minimum of costs and the highest possible efficiency.

5. Marginal cost - the cost that the company will have to incur in the event of an increase in production by one unit, or the cost that the company will "save" in the event of a reduction in output by this last unit.

6. The main directions for reducing production costs in all areas of the national economy are: using the achievements of scientific and technical progress; improvement of the organization of production and labor; state regulation of economic processes.

Topic 11. EVALUATION OF ECONOMIC ACTIVITIES AND BALANCE STATE

11.1. Enterprise profit: essence and types

Profit is one of the forms of net income, expressing mainly the value of the surplus product; also includes a portion of the cost of the required product.

Thus, to identify the financial result, it is necessary to compare revenue with production and sales costs, which take the form of product costs. When revenue exceeds cost, the financial result indicates a profit. If the revenue is equal to the cost price, then it was only possible to reimburse the costs of production and sales of products. When implemented without loss, there is no profit as a source of production, scientific, technical and social development. With costs exceeding revenue, the company receives losses - a negative financial result, which puts it in a rather difficult financial situation, which does not exclude bankruptcy.

The essence of profit as an economic category is manifested in its functions.

Profit functions:

- characterizes the economic effect obtained as a result of the activity of the enterprise. But it is impossible to evaluate all aspects of the enterprise's activity with the help of profit. Such a universal indicator cannot exist. That is why when analyzing the production, economic and financial activities of an enterprise, a system of indicators is used;

- profit has a stimulating function. Its content is that it is both the financial result and the main element of the financial resources of the enterprise. The actual provision of the principle of self-financing is determined by the profit received. The share of net profit remaining at the disposal of the enterprise after paying taxes and other obligatory payments should be sufficient to finance the expansion of production activities, scientific, technical and social development of the enterprise, material incentives for employees;

- Profit is one of the sources of formation of budgets of different levels. It enters the budgets in the form of taxes and, along with other revenues, is used to finance the satisfaction of joint public needs, to ensure that the state performs its functions, state investment, production, scientific, technical and social programs.

The following sources of income can be distinguished:

the first - is formed due to the monopoly position of the enterprise for the production of a particular product or the uniqueness of the product. Maintaining this source at a relatively high level involves continuous product updates;

the second is directly related to production and entrepreneurial activities. The effectiveness of its use depends on the knowledge of market conditions and the ability to adapt the development of production to this constantly changing environment. The amount of profit in this case depends on:

1) the correctness of the choice of the production direction of the enterprise for the production of products (the choice of products that are in stable and high demand);

2) creating competitive conditions for the sale of their goods and services (price, delivery time, customer service; after-sales service, etc.);

3) production volumes (the larger the production volume, the greater the mass of profit);

4) structures to reduce production costs;

the third - stems from the innovative activity of the enterprise. Its use involves the constant updating of products, ensuring their competitiveness, growth in sales volumes and an increase in the mass of profits.

Considering profit as an economic category, we speak about it abstractly. But when planning and evaluating the economic and financial activities of the enterprise, the distribution of profits remaining at the disposal of the enterprise, specific indicators are used. The most important indicators of the financial performance of the organization include:

- balance sheet profit;

- taxable income;

- net profit, etc.

A capacious informative indicator is the balance sheet^1l. The balance sheet profit is the sum of profits (losses) of the enterprise both from the sale of products and income (losses) not related to its production and sale. Under the sale of products is understood not only the sale of manufactured goods that have a natural-material form, but also the performance of work, the provision of services. Balance profit as the final financial result is revealed on the basis of accounting of all business operations of the enterprise and assessment of balance sheet items.

The use of the term "balance sheet profit" is due to the fact that the final financial result of the enterprise is reflected in its balance sheet, compiled at the end of the quarter, year.

Balance sheet profit includes the following aggregated elements:

- gross profit;

- profit (loss) from the sale of products, performance of work, provision of services;

- profit (loss) from the sale of fixed assets, their other disposal, the sale of other property of the enterprise;

- financial results from non-sales operations. Let us consider in detail all the components of the balance sheet profit.

Gross profit is the financial result obtained from the main activity of the enterprise, which can be carried out in any form, fixed in its charter and not prohibited by law. It is established as the difference between the proceeds from the sale of products (works, services) without value added tax and excises and production and sales costs included in the cost of products (works, services). The financial result is determined separately for each type of activity of the enterprise related to the sale of products, the performance of work, the provision of services. It is equal to the difference between the proceeds from the sale of products (works, services) at current prices and the costs of its production and sale.

Revenue is taken into account without value added tax and excises, which, being indirect taxes, go to the budget. The amount of mark-ups (discounts) that goes to trade and supply and distribution enterprises participating in the sale of products is also excluded from the proceeds. Enterprises exporting products also exclude export tariffs directed to the state revenue. At the same time, cash receipts associated with the disposal of fixed assets, tangible (current) and intangible assets, the sale value of currency values, securities are not included in the revenue.

The composition of the costs for the production and sale of products (works, services) included in the cost price is regulated by law.

Profit (loss) from the sale of products (works, services) is defined as the difference between gross profit and commercial and administrative expenses.

Profit (loss) from the sale of fixed assets, their other disposal, the sale of other property of the enterprise is a financial result that is not related to the main activities of the enterprise. It reflects profits (losses) on other sales, which include the sale to the side of various types of property listed on the balance sheet of the enterprise. This property includes buildings, structures, equipment, vehicles and other fixed assets, material assets obtained in the process of demolition and dismantling of buildings, structures, sale of individual objects, inventory and other types of property (raw materials, materials, fuel, spare parts , intangible assets, currency values, securities).

Financial results from non-sales operations are profits (losses) on operations of a different nature that are not related to the main activity of the enterprise and are not related to the sale of products, fixed assets, other property of the enterprise, the performance of work, the provision of services.

Non-operating income of the enterprise is considered to be:

- income from long-term and short-term financial investments. Long-term financial investments are understood as the costs of an enterprise for investing in the authorized capital of other enterprises (partnerships, joint-stock companies, joint ventures, subsidiaries), acquiring shares and other securities, and lending funds for a period of more than a year. The forms of short-term financial investments include the acquisition of short-term treasury bills, bonds and other securities, the provision of loans for a period of less than a year;

- Income from leasing property (they are included in non-operating profits, if leasing property is not the main activity of the enterprise);

- profit of previous years, revealed in the reporting year (for example, amounts received from suppliers for recalculations for services and material assets received and spent last year; amounts received from buyers, customers for recalculations for products sold last year, etc. );

- income from revaluation of goods;

- receipt of amounts on account of repayment of receivables written off in previous years at a loss;

- positive exchange rate differences on foreign currency accounts and operations in foreign currency;

- interest received on funds on the accounts of the enterprise.

Non-operating expenses and losses include:

- losses on operations of previous years, identified in the reporting year, from the markdown of goods, write-off of uncollectible receivables;

- shortages of material assets found during the inventory;

- costs for canceled production orders and for production that did not produce products, excluding losses reimbursed by customers (the cost of material assets used is deducted);

- negative exchange rate differences on foreign currency accounts and operations in foreign currency;

- uncompensated losses from natural disasters, taking into account the costs of preventing or eliminating the consequences of natural disasters (this excludes the cost of received scrap metal, fuel, and other materials);

- uncompensated losses as a result of fires, accidents, other emergency events caused by extreme situations;

- the costs of maintaining mothballed production facilities and facilities, with the exception of costs reimbursed from other sources;

- court costs and arbitration fees, etc.

Non-operating profits (losses) also include the balance of received and paid fines, penalties, forfeits and other types of sanctions (except for sanctions paid to the budget and a number of extra-budgetary funds in accordance with the law); other income and expenses (losses, losses).

The profit received by the enterprise is subject to distribution. Its distribution is understood as the direction of profit to the budget and according to the items of use in the enterprise. Legislatively, the distribution of profits is regulated in that part of it that goes to the budgets of different levels in the form of taxes and other obligatory payments. The profit remaining at the disposal of the enterprise after paying taxes and other obligatory payments is called net profit and is also subject to distribution.

The distribution of net profit reflects the process of formation of funds and reserves of the enterprise to finance the needs of production and the development of the social sphere.

In modern economic conditions, the state does not establish any standards for the distribution of profits, but through the procedure for granting tax benefits, it stimulates the direction of profits for capital investments of an industrial and non-productive nature, charitable purposes, financing of environmental protection measures, expenses for the maintenance of objects and institutions of the social sphere, etc.

The procedure for the distribution and use of profits at the enterprise is fixed in the charter of the enterprise and is determined by the regulation, which is developed by the relevant divisions of economic services and approved by the governing body of the enterprise. In accordance with the charter, enterprises can draw up cost estimates financed from profits, or form special purpose funds:

accumulation fund (production development fund or production and scientific and technical development fund, social development fund);

consumption fund (material incentive fund).

The costs associated with the development of production include:

expenses for research, design, engineering and technological work;

financing the development and development of new types of products and technological processes;

costs of improving technology and organization of production, upgrading equipment;

costs associated with technical re-equipment and reconstruction of existing production, expansion of enterprises;

expenses for repayment of long-term bank loans and interest on them;

costs for environmental protection measures, etc.

The distribution of profits for social needs includes expenses for the operation of social and amenity facilities that are on the balance sheet of the enterprise, financing the construction of non-production facilities, organizing and developing subsidiary farming, holding recreational, cultural events, etc.

The costs of material incentives include one-time incentives for the performance of particularly important production tasks; payment of bonuses for the creation, development and implementation of new technology; expenses for the provision of material assistance to workers and employees; lump-sum allowances for labor veterans retiring; pension supplements; compensation to employees of the rise in the cost of food in canteens, buffets of the enterprise due to price increases, etc.

Thus, all profit remaining at the disposal of the enterprise is divided into two parts: the first increases the property of the enterprise and participates in the process of accumulation; the second characterizes the share of profit used for consumption.

11.2. Profitability of the enterprise and its types

The indicators of financial results considered by us before characterize the absolute efficiency of managing the enterprise. Relative characteristic of financial results and efficiency of the enterprise is profitability. Profitability indicators determine the relative profitability of the enterprise, measured as a percentage of the cost of funds or capital from various positions. To assess the level of efficiency of the enterprise, the result (gross income, profit) is compared with the costs or resources used. Comparing profits with costs means profitability, or, more precisely, rate of return.

Among the main indicators of profitability are the following:

return on assets;

profitability of current assets;

return on equity;

profitability of fixed production assets;

product profitability;

profitability of sales (sales);

profitability of long-term financial investments.

The return on assets is the percentage of the balance sheet profit (or net profit) of the enterprise to the value of its assets (fixed and current assets). Shows how many rubles of profit brings one ruble invested in the assets of the enterprise.

The profitability of current assets indicates the efficiency of the use of current assets. It is calculated as the ratio of the balance sheet profit (or net profit) of the enterprise to the value of its current assets.

The return on equity allows you to determine the effectiveness of the use of equity capital, to compare with the possible income from investing these funds in other securities. In Western countries, it significantly affects the level of quotation of the company's shares. The indicator means how many monetary units of net profit each monetary unit invested by the owners of the enterprise earned. It is defined as the ratio of profit to equity capital.

The profitability of fixed production assets show the efficiency of the use of fixed assets and other non-current assets. The indicator is calculated as the ratio of the balance sheet profit (or net profit) of the enterprise to the value of fixed assets and other non-current assets.

Profitability of sales (sales) makes it possible to find out how much profit falls on a unit of sold products. This indicator is defined as the ratio of gross profit (or net profit) to sales proceeds. The first method reflects changes in the pricing policy and the ability of the enterprise to control the cost of sales, that is, that part of the funds that is necessary to pay current expenses. The dynamics of the coefficient may indicate the need to revise prices or strengthen control over the use of inventories. When calculating the indicator for net profit, it is established how many monetary units of net profit each unit of sold products brought.

The profitability of products can be calculated for all products sold and for its individual types. In the first case, it is defined as the ratio of profit from the sale of products to the costs of its production and sale. The profitability of all sold products is also calculated as the ratio of profit from the sale of marketable products to the proceeds from the sale of products.

Profitability indicators of all sold products give an idea of ​​the efficiency of the current costs of the enterprise and the profitability of products sold.

In the second case, the profitability of individual types of products is calculated. It depends on the price at which the product is sold to the consumer, and the cost for this type of product.

The profitability of long-term financial investments shows the effectiveness of the company's investments in the activities of other organizations. It is calculated as the ratio of the amount of income from securities and equity participation in other enterprises to the total volume of long-term financial investments. It is interesting to compare the result obtained with the profitability of production assets. In some cases, it may be higher than the profitability of production assets.

The above indicators depend on many factors and vary significantly for trading enterprises of various profiles, size, structure of assets and sources of funds.

When analyzing profitability indicators in the space-time aspect, it is necessary to take into account three key features of these indicators that are essential for drawing conclusions:

the first is related to the time aspect of the enterprise. Since the profitability ratio of products is determined by the performance of the reporting period, it does not reflect the probabilistic and planned effect. When an enterprise makes a transition to new promising technologies or types of products that require large investments, the value of profitability indicators may temporarily decrease. But if the strategic reorganizations are chosen correctly, i.e., the costs incurred are paid off, then the decrease in profitability cannot be considered only as a negative trend;

The second feature is determined by the problem of risk. Many management decisions are associated with the problem of choosing between two alternatives: either high profits with a high degree of risk, or small profits, but no risk. One of the indicators of the riskiness of a business is the coefficient of financial dependence - the higher its value, the more risky, from the position of shareholders and creditors, is the enterprise;

- the third feature depends on the evaluation problem, since the numerator and denominator of the return on equity are expressed in monetary units of different purchasing power. The numerator of the indicator (profit) is dynamic, it reflects the results of operations and the prevailing level of prices for goods and services, mainly for the past period. The denominator of the indicator (own capital) was formed over a number of years. It is expressed in the book (accounting) estimate, which may differ significantly from the current estimate, since not everything can be reflected in the balance sheet; for example, the prestige of the company, the trademark, cutting-edge technologies, cool management personnel do not have a monetary value in the reporting.

11.3. Financial condition of the enterprise

Under the financial condition of the enterprise refers to the ability of the enterprise to finance its activities. It is characterized by the availability of financial resources necessary for the normal functioning of the enterprise, the expediency of their placement and efficiency of use, financial relationships with other legal entities and individuals, solvency and financial stability.

Consider the most important indicators for assessing the financial condition of the enterprise.

Financial stability indicators characterize the state and structure of assets, the level of borrowed capital and the organization's ability to service this debt. Among the indicators indicating the financial stability of the organization, we can distinguish the coefficients:

- autonomy;

- financial stability;

- security of own working capital;

- maneuverability;

- the ratio of borrowed funds and equity capital;

- security of material reserves with own working capital.

The coefficient of autonomy shows what part of the total capital is own funds, i.e., the independence of the enterprise from borrowed sources of funds. The higher the value of this indicator, the more financially stable, stable and independent of external creditors the organization is.

The financial stability ratio expresses what part of the total capital is borrowed funds. The growth of this indicator in dynamics means an increase in the share of borrowed funds in the financing of the enterprise. If its value drops to one, this indicates that the owners are fully financing their enterprise.

The coefficient of security with own working capital indicates the extent to which the financing of working capital depends on borrowed sources.

The coefficient of maneuverability shows what part of the enterprise's own funds is in a mobile form (in the form of current assets) and allows them to freely maneuver. The optimal value of this indicator largely depends on the nature of the enterprise's activity: in capital-intensive industries, its normal level should be lower than in material-intensive ones.

The ratio of borrowed funds to equity makes it possible to see what proportion of borrowed funds covers equity. Growth of the indicator means increased dependence on external investors. The permissible level of dependence is determined by the operating conditions of each enterprise and, first of all, by the speed of turnover of working capital.

The ratio of the provision of inventories with own working capital shows the extent to which inventories are covered by their own working capital. The level of the indicator is estimated primarily depending on the state of inventories. If their value is much higher than the reasonable need, then own working capital can cover only a part of inventories, i.e., the indicator will be less than one. On the contrary, if the enterprise does not have enough material reserves for the uninterrupted implementation of production activities, the indicator may be higher than one, but this will not be a sign of a good financial condition of the enterprise.

Calculation and standard values ​​of indicators of financial stability of the organization are presented in table. 7.

Table 7 Calculation and normative values ​​of indicators of financial stability of the organization

It should be emphasized that the normative criteria for the considered indicators are largely conditional. They depend on the sectoral affiliation of the enterprise, the principles of lending, the current structure of sources of funds, the turnover of working capital, the reputation of the enterprise and other factors.

One of the main indicators characterizing the financial stability of an enterprise is its liquidity and solvency.

The liquidity of an asset is understood as its ability to be transformed into cash, and the degree of liquidity is determined by the length of the time period during which this transformation can be carried out. The shorter the period, the higher the liquidity of this type of assets. When they talk about the liquidity of an enterprise, they mean that it has working capital in an amount that is theoretically sufficient to repay short-term obligations, even if they do not meet the maturity dates stipulated by contracts.

It is necessary to distinguish between the concepts of asset liquidity and balance sheet liquidity.

Balance sheet liquidity is defined as the extent to which an organization's liabilities are covered by its assets, the maturity of which is equal to the maturity of the liabilities. While the liquidity of assets means the reciprocal of the time required to turn them into cash. The liquidity of the company's balance sheet is closely related to its solvency.

Solvency means that the enterprise has cash and cash equivalents sufficient to pay for accounts payable requiring immediate repayment. Thus, the main signs of solvency are:

availability of sufficient funds in the current account;

no overdue accounts payable.

The need to determine the liquidity of the balance sheet arises in connection with the need to determine the assessment of the solvency of the enterprise, i.e. its ability to pay off all its obligations in a timely and complete manner. Analysis of the liquidity of the balance sheet consists in comparing the funds of the asset, grouped by the degree of their liquidity and arranged in descending order of liquidity, with the liabilities of the liability, grouped by their maturity and arranged in ascending order of maturity.

According to the degree of liquidity of the property of the enterprise can be divided into four groups:

- the most liquid funds (cash and short-term financial investments);

- easily marketable assets (accounts receivable, finished products and goods);

- slow-moving assets (inventory, low-value and wearing items (IBE), work in progress, distribution costs);

- hard-to-sell or illiquid assets (intangible assets, fixed assets and equipment for installation, capital long-term financial investments).

Liabilities according to their maturity are divided into:

- the most urgent liabilities (accounts payable; loans not repaid on time);

- short-term liabilities (short-term bank loans);

- long-term and medium-term liabilities (long-term and medium-term bank loans);

- permanent liabilities (sources of own funds).

The balance is considered absolutely liquid if the following ratios take place:

- the most liquid funds are greater than or equal to the most urgent liabilities;

- easy-to-sell assets are greater than or equal to short-term liabilities;

- slow-moving assets are greater than or equal to long-term and medium-term liabilities;

- hard-to-sell, or illiquid, assets are greater than or equal to permanent liabilities.

If at least one inequality is violated, then the liquidity of the balance sheet is considered insufficient.

As part of a more detailed analysis of liquidity, a set of the following indicators is used:

- the value of own working capital, which characterizes that part of the enterprise's own capital, which serves as a source of coverage for current assets. Ceteris paribus, the growth of this indicator in dynamics is regarded as a positive trend. The main and constant source of increasing own working capital is profit;

- maneuverability of functioning capital. It characterizes the part of own working capital, which is in the form of cash with absolute liquidity. For a normally functioning enterprise, this indicator varies from zero to one. As a rule, the growth of the indicator in dynamics is considered as a positive trend. An acceptable indicative value of the indicator is set by the enterprise independently and depends, for example, on how high the daily need of the enterprise for free cash resources is;

- coverage ratio (general) gives a general assessment of the liquidity of assets, showing how many rubles of the company's current assets account for one ruble of current liabilities. Since the company repays short-term liabilities mainly at the expense of current assets, then, therefore, if current assets exceed current liabilities in value, the company is considered to be successfully functioning. The value of the indicator can vary greatly by industry and type of activity, and its reasonable growth in dynamics is usually perceived as a favorable trend. In Western accounting and analytical practice, the critical lower value of the indicator is given - 2; however, this is only an indicative value;

quick liquidity ratio. This indicator is similar in meaning to the coverage ratio; however, it is calculated for a narrower range of current assets (the least liquid part of them - inventories) is excluded from the calculation. The logic of such an exception is that the cash that can be obtained in the event of a forced sale of inventories may be significantly lower than the cost of acquiring them. In a market economy, a typical situation is when, during the liquidation of an enterprise, they receive 40% or less of the book value of inventories. According to international standards, the level of the indicator should exceed 1. In Russia, its optimal value is defined as 0,7-0,8, however, this assessment is conditional;

absolute liquidity ratio (solvency) shows what part of short-term debt obligations can be repaid immediately if necessary. In international practice, it is believed that its value should be greater than or equal to 0,2-0,25;

the share of own working capital in covering stocks is an indicator that characterizes that part of the cost of stocks that is covered by own working capital. The recommended lower limit of the indicator is 50%;

reserve coverage ratio. The indicator is calculated by correlating the value of "normal" sources of coverage of stocks (own working capital, short-term loans and borrowings, trade payables) and the amount of stocks. If the value of this indicator is less than one, then the current financial condition of the enterprise is considered as unstable.

The calculation of the above liquidity indicators of the organization is given in table. eight.

Table 8 Calculation of liquidity indicators of the organization

Conclusions

1. Profit is one of the forms of net income, expressing mainly the value of the surplus product; also includes a part of the cost of the required product. The essence of profit as an economic category is manifested in its functions.

2. Relative characteristic of the efficiency of the enterprise is profitability. To assess the level of efficiency of the enterprise, the result (gross income, profit) is compared with the costs or resources used.

3. Such an enterprise is considered financially stable, which covers the funds invested in assets at its own expense, does not allow unjustified receivables and payables, and pays its obligations on time.

Topic 12

12.1. Investment and innovation policy of the enterprise

The most important elements of the development strategy of any enterprise are investment and innovation policy.

Investments are long-term investments of capital with the aim of making a profit. Investments are the basis for ensuring expanded reproduction at the enterprise, improving product quality, accelerating PTP, creating new jobs and balanced development of sectors of the national economy.

In a broad sense, investments are considered to be all types of material and intellectual values ​​invested in entrepreneurial activity (buildings, equipment, know-how, cash and other values). In economic theory and practice, the concepts of "investment" and "capital investment" are usually distinguished. Capital investments are a narrower concept, since they involve investing only in the fixed capital of an enterprise (costs for new construction, expansion, reconstruction, purchase of equipment, etc.).

Investment Policy an enterprise is defined as a set of strategic management decisions concerning ways to attract and spend resources for investment purposes. The characteristics of the main types and directions of the investment strategy are based on the classifications of investment sources and areas of investment activity.

Each of the possible sources of financing investment activities has features that make it attractive (or unattractive) for the enterprise. The attractiveness criteria, as a rule, are the reality of using the source (its availability); potential capacity of the source; the economic efficiency of use and the level of risk of using the source (in terms of requirements for the return of funds used or the possible loss of control over the enterprise).

The maximum availability is characterized by the company's own funds (depreciation, part of the net profit allocated for accumulation), which focuses the company on the maximum economic efficiency of their use. The level of risk of loss of control over assets is low. This source, as the most natural, should be in first place in a number of options for a fundraising strategy.

The use of credit resources also orients the enterprise towards the implementation of effective projects, however, the low value of the availability criterion crosses out the very attractive values ​​of other criteria: virtually unlimited potential source capacity and low risk of losing control over the rights and assets of the enterprise.

If the enterprise is a joint-stock company, then such a source of investment as the issue of securities may be involved. It focuses the company on the high efficiency of financed projects, since for an investor one of the main motives for acquiring securities is their profitability. The source has a significant potential capacity, however, for its implementation, shareholders need to be convinced of the expediency of investing in planned projects, justifying the reliability and feasibility of the planned investments. The risk of loss of control can be minimized by providing a capital structure that does not include major shareholders.

A potential source of investment for the enterprise is public investment. The potential capacity of this source is very large, but its availability is usually regulated by non-economic factors.

The second component of the investment policy of the enterprise is the actual investment, that is, the expenditure of funds for the implementation of investment projects. The main parameters that determine the feasibility and effectiveness of an investment project are considered to be the degree of compliance of the project with the commodity market strategy; the scale of the project, i.e. its price; duration of the project; payback period of investments, including the preparatory period - the development of the necessary documentation, organizational efforts, etc.

In order to survive in a competitive market, an enterprise must constantly innovate in all areas of its activities. Therefore, research and development and their implementation in production are now becoming an important element of entrepreneurial activity, and innovation is an essential condition for the effective development of an enterprise.

Innovative activity is a process aimed at introducing the results of scientific research and development into entrepreneurial activities. This process can go in the following directions:

modernization of manufactured products and development of new types of products;

- introduction of new progressive technologies, equipment, materials into production;

- introduction of information technologies into production and management;

- application of new methods and means of organizing production, labor and management.

In general, the innovation process consists of four stages: the first stage consists in conducting fundamental scientific research and obtaining an invention, in the second stage, applied research is carried out, in the third - experimental development, and the fourth, final stage involves the commercialization of the obtained invention (starting from the launch in the production of innovations).

The investment and innovation policy of an enterprise are interrelated and interdependent, since the implementation of innovations necessarily involves determining the sources of their financing, that is, part of the investment resources is directed to innovation.

The development of innovative processes in an enterprise is influenced by economic, technological, social, legal and other factors. One of the factors determining the innovative activity of enterprises is the state support for innovative activity. In Russia, it is designed to ensure an increase in GDP through the development of new products and technologies, an increase in the competitiveness of domestic goods and the expansion of sales markets on this basis, and the development of scientific and technical potential. The main directions of the innovation policy of the Russian Federation are considered to be:

- improvement of the regulatory framework for innovation activity, mechanisms for its stimulation, protection of intellectual property;

- development of the innovation process infrastructure;

- creation of a system of integrated support for innovation activities;

- development of small innovative entrepreneurship, etc.

12.2. Foreign economic activity of the enterprise

Foreign economic activity (Foreign economic activity) is an economic entrepreneurial activity in the field of international exchange of goods, services, movement of material, financial and intellectual resources. In other words, this is a set of methods and means of trade, economic, scientific and technical cooperation, monetary and financial and credit relations with foreign countries.

Enterprises, public organizations and associations can act as subjects of foreign economic activity. According to the legislation of the Russian Federation, they can independently carry out foreign economic operations, however, the state reserves the right to regulate the most important aspects of this activity. Legislative acts defining the foundations of state regulation of foreign economic activity are Federal Law No. 13.10.95-FZ of October 157, 21.05.95 "On State Regulation of Foreign Trade Activities", the Customs Code of the Russian Federation, Federal Law No. 5003-1 of May XNUMX, XNUMX "On Customs Tariff".

State regulation of foreign economic activity is based on certain methods, which can be divided into tariff and non-tariff.

Tariff methods are aimed at regulating export and import operations to protect the domestic market and stimulate structural changes in the economy and involve the use of import-export tariffs.

A customs tariff is a system of customs duty rates that are levied on imported or exported goods. The customs tariff ensures the implementation of the protectionist policy, the replenishment of the state budget and has an impact on the restructuring of the country's economy.

In Russia, there are two types of customs tariff: export and import. The export customs tariff is applied to a certain number of goods for which there is a gap between prices within the country and on the world market (for example, gas, oil). The import customs tariff provides for three levels of customs duties: basic (for goods originating from countries with which the most favored nation treatment is in force), maximum (for goods originating in countries for which the most favored nation treatment is not applied or whose country of origin is unknown) and minimum (for goods from developing countries).

Non-tariff methods of state regulation of foreign economic activity include technical, administrative measures, measures to protect the environment and public health. These include quotas and licensing. Quotas are applied when there is a sharp increase in the volume of imported goods and a threat to national production; is a prohibition and restriction of export or import. Licensing involves the issuance of special permits for the import or export of goods (licenses). Licensing applies to quota goods, specific goods, dual-use goods, the monopoly on trade of which is established by the state.

The legal basis for foreign economic operations is the institutions of international commercial transactions - a set of civil law norms governing the procedure and forms of transactions with a foreign partner. In foreign economic activity, export, import, re-export and counter transactions are distinguished.

Export is the export of goods from the territory of the country abroad without the obligation to re-import them and the possible provision by foreign persons of services and rights to the results of intellectual property. Import - the purchase of goods from a foreign seller, its importation into the customs territory of the buyer's country. Re-export - the purchase of goods from a foreign seller, its importation into the territory of the buyer's country, the resale of this product in its original form abroad to a foreign buyer. Counter transactions are export-import operations where the exporter undertakes to accept all or part of the cost of the buyer's counter-imported goods as payment for the cost of his goods (for example, barter cooperation based on the exchange of goods).

Each foreign economic transaction is accompanied by the conclusion of a foreign trade contract - a document that fully reflects the terms of sale between the importer and exporter. The foreign trade contract includes the following sections: the subject of the contract, the quality of the goods, the price and total amount of the contract, the delivery time, the terms of payment, the delivery and acceptance of the goods, packaging and labeling, sanctions, arbitration, force majeure, the legal addresses of the parties.

12.3. Environmental activities of the enterprise

Recently, the development of social production has been carried out at a high pace, which leads to the expansion of the negative impact of society on nature, adverse environmental changes, pollution with substances harmful to living organisms, and disruption of the dynamic balance of natural systems. Environmental (environmental) activity occupies an important place at all levels of economic management: it is an integral part of state policy and is increasingly taken into account in the economic mechanisms of the functioning of enterprises.

The main analytical and coordinating center of environmental activities in the Russian Federation is the State Committee for Environmental Protection, the main activities of which are: integrated management of environmental activities in the country; coordination of activities of authorities in this area; approval of norms, rules and standards for regulating the use of natural resources and protecting the environment from pollution, etc.

To varying degrees, environmental functions are performed by the Ministry of Natural Resources of the Russian Federation, the State Committee of the Russian Federation for Land Resources and Land Management, the State Committee of the Russian Federation for Standardization, Metrology and Certification, the Federal Service of the Russian Federation for Hydrometeorology and Environmental Monitoring, the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Elimination of Consequences of Natural Disasters, the Ministry of Health of the Russian Federation and other government organizations.

Within the framework of a particular enterprise, environmental protection activities should be included in the scope of the production and economic activities of the enterprise. The effect of environmental protection activities of each specific enterprise is determined on a national scale.

The fundamental principles of the environmental activities of enterprises are:

- rational use of natural resources and the maximum possible reduction of waste;

- introduction of closed technological cycles, energy-saving technologies, recycling of materials in the production process;

- reduction of emissions of harmful substances at all stages of the production cycle.

One of the forms of compensation for the environmental hazard of enterprises is considered to be payment for environmental pollution, as well as payments for the use of natural resources. The main purpose of establishing pollution charges is not only to stimulate the rational use of natural resources, but also to create a system of environmental funds, the funds of which are used to improve the environmental situation.

The amount of payment for environmental pollution is made up of pollution costs, which include the total (current and capital) costs of enterprises for environmental protection measures (they are reflected in benefits when paying payments) and the region's costs for compensating the negative consequences of environmental pollution. Calculation of payments for pollution is carried out by enterprises independently on the basis of unified standards for payments for emissions (discharges, disposal) of harmful substances. The company's payments for environmental pollution are adjusted taking into account the funds spent on environmental protection measures.

In addition to mandatory payments for environmental pollution, an enterprise can make voluntary contributions to the city reserve fund for nature protection. At the same time, investing additional funds in environmental protection measures means that the enterprise is committed to the principles of social responsibility to society.

The growing interest of society in the issues of environmental safety of enterprises has necessitated the development of a new line of activity - environmental management. The introduction of environmental management systems involves the identification of environmental aspects and impacts, the expression of their significance, the definition of the environmental policy and environmental program of the enterprise, the formation of organizational structures for managing the environmental activities of enterprises (personnel, distribution of functions and responsibilities).

The preliminary stage of the implementation of the environmental management system is an environmental audit. As part of an environmental audit, the initial state of the enterprise's environmental management system is assessed, and its compliance with the requirements of ISO 14 001 is analyzed. Based on the results of the analysis, recommendations are developed on the formation of an environmental management system or improving its efficiency.

Conclusions

1. Investment policy is an integral part of the enterprise's strategy and involves, on the one hand, the search for reliable sources of financing, on the other hand, their effective use to ensure expanded reproduction in the enterprise.

2. The innovative policy of the enterprise is aimed at introducing innovations in business activities in order to obtain competitive advantages and increase profitability.

3. In modern economic conditions, an important role is played by the foreign economic activity of enterprises, that is, economic entrepreneurial activity in the field of international exchange. It is carried out by enterprises independently, but its most important aspects are regulated by the state.

4. Environmental activity is of high importance at all levels of the national economy and aims to reduce the adverse impact of society on nature. At the enterprise level, a form of compensation for environmental hazards is payment for environmental pollution and payments for the use of natural resources.

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Author: Vasilyeva N.A., Mateush T.A., Mironov M.G.

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