Economic activity- an activity that is aimed at the production or exchange of goods, tangible and intangible benefits. There are several types of economic activity, each of which arose at different times and had its own development path.

Agricultural activity

Agriculture is to meet the food needs of the population. Agriculture can be divided into two branches: animal husbandry and crop production. Crop production originated when a person realized that food can not only be obtained by developing more and more new territories, but also to cultivate food crops. Animal husbandry, in turn, appeared at the moment when man began to domesticate wild animals in order to obtain milk, meat and wool.

Rice. 1. Agriculture.

Land is the main means of agricultural production.

Industry

This area of ​​activity includes the mining and manufacturing industries. The formation of industry took place in the era of the primitive communal system. It was inseparable from subsistence farming. Later, industry becomes a completely independent industry, which is developing rapidly, especially during the formation and birth of capitalism. In the industrial sector, one can single out the fuel, light, food, timber industries, as well as ferrous and non-ferrous metallurgy.

Rice. 2. Mining.

Transport economy

For the stable operation of agricultural and industrial enterprises, stable operation of transport is necessary.
Transportation can be divided into 3 types:

Each production is opened to perform specific tasks, usually it is to generate income, provide new jobs, improve any industry. During the workflow, various events, activities, actions that are directly related to production take place. The sum of these events is called the economic activity of the enterprise.

Economic activity of the enterprise- this is an activity to create goods, provide services, perform all kinds of work, which is aimed at generating income in order to meet the needs of the management and working staff of the enterprise.

The economic activity of the enterprise consists of several stages:

• scientifically based research and developments of designers;
• production of products;
• additional production;
• maintenance of the enterprise;
• marketing, sales of products and its subsequent service.

Economic processes that make up the economic activity of the enterprise:

1. The use of means of production - the main assets of the enterprise, technical equipment, depreciation, that is, those elements that are involved in the process of generating income.
2. Using Items labor activity enterprises are raw materials, materials, the consumption of which should be minimal and normalized, then this can have a fruitful effect on financial results enterprise activities.
3. Exploitation of labor resources - the availability of highly qualified specialists, an acceptable ratio of the exploitation of the working time of personnel and wages.
4. Manufacture and sale of goods - indicators of the level of product quality, time frames its sales, volumes of deliveries of products to the market, .
5. Indicators of the cost of goods - when calculating it, it is necessary to take into account all the expenses incurred in the manufacture and sale of products.
6. Indicators of profit and profitability - indicators of the results of the labor activity of the enterprise.
7. The financial position of the enterprise.
8. Other business activities.

All of these processes are related to the concept of economic economic activity enterprises and constantly interact with each other, and therefore need a systematic analysis.

All economic activity of the enterprise is divided into two groups: processes associated with the production of products (production), and other processes (non-production).

Manufacturing processes dedicated to the production of goods. As a result, there is a change material form raw materials and increases the price of the original raw material by changing its type, combination or transformation. This cost is referred to as the "form value". A variety of manufacturing processes can be referred to as mining, analytical, production and assembly processes.

Non-manufacturing processes- provision of various services. These processes can perform actions that are different from the transformation material form raw materials. Important processes include warehousing of products, various kinds of trade and many other services.

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Why do you need an analysis of the economic activity of the enterprise

Analysis of the economic activity of an enterprise (AHD) is a natural scientific method for studying economic processes and phenomena, which is based on dividing them into parts and studying their interaction with each other. This is the main function of managing the economic activities of the enterprise. Analysis helps to approve decisions and implement actions, contributes to their justification and is the foundation of the scientific management of the enterprise, ensuring its effectiveness.

What functions are pursued by the analysis of the economic activity of the enterprise:

• study of directions and patterns of economic processes and phenomena, taking into account the laws of the economy in specific situations, the implementation of economic activities at the level of one enterprise;
• analysis of the results of the economic activity of the enterprise in relation to resource capabilities, assessment of the effectiveness of the activities of various departments of the enterprise, taking into account planned indicators;
• analysis of ways to increase the efficiency of the economic activity of the enterprise on the basis of modern international experience in the field of scientific and technological progress;
• identification of reserves for increasing the volume of products, carrying out measures for the rational use of production potential;
• a scientific approach to all plans available at the enterprise (perspective, current, operational, etc.);
• tracking the implementation of the tasks approved in the plans for the efficient use of resources in order to realistically assess and the possibility of influencing the workflow of the enterprise;
• development of solutions for the management of the economic activity of the enterprise on the basis of scientific research, selection and analysis of the economic reserve for increasing the efficiency and profitability of production.

Analysis and diagnostics of the economic activity of the enterprise is divided into several areas.

Analysis of financial and economic activity:

• analysis of the level of profitability of the enterprise;
• analysis of the payback of the enterprise;
• analysis of the use of own financial resources;
• analysis of solvency, liquidity and financial stability;
• analysis of the use of financial loans;
• assessment of economic value added;
• analysis business activity;
• analysis of the movement of finance;
• effect calculation financial leverage.

Management analysis of economic activity:

• finding out the place of the enterprise in its sales market;
• analysis of the exploitation of the main factors of production: means of labor, objects of labor and labor resources;
• outcome evaluation production activities and marketing of goods;
• approval of decisions to increase the range and improve the quality of goods;
• formulating a methodology for managing financial expenses in production;
• approval of pricing policy;
• analysis of profitability of production.

Comprehensive analysis of economic activity enterprises - a study of primary accounting documentation and reports for several past reporting periods. Such an analysis is necessary for a full-fledged study of the financial position of the enterprise, the results of the analysis are used in improving business processes. It should be noted that a comprehensive analysis is an important event when transforming, changing the form of ownership, in order to attract serious investments for the implementation of new business projects.

Based on the results of the reporting period, an assessment of the effectiveness of the economic activity of the enterprise is given, it is necessary to select and change the main development strategy, to improve production processes. Such an event should be held when you have planned to implement serious investment projects.

Analysis of the economic activity of the enterprise: the main stages

Stage 1. Analysis of the profitability of the enterprise.

At this stage, all sources that generate income are analyzed and allow us to trace the picture of profit formation - the main result of the company's activities.

Stage 2. Analysis of the payback of the enterprise.

This stage consists in the study of payback by comparing various indicators, data is also collected in order to assess the payback of the enterprise.

Stage 3. Analysis of the use of financial resources of the enterprise.

This stage consists in analyzing where the company's own financial resources are spent, by examining documentation and generating reports for the further development of production.

Stage 4. Analysis of the financial capabilities of the enterprise.

This stage consists in finding opportunities for the use of invested funds, for the analysis of various obligations. This stage provides the enterprise with the opportunity to decide on a development strategy for the future, to draw up a scheme for the application of investments.

Stage 5. Liquidity analysis.

At this stage, a study of the company's assets and their structuring takes place in order to find out the level of liquidity of the economic activity of the enterprise.

Stage 6. Analysis of the financial stability of the enterprise.

At this stage, the strategy of the enterprise is determined, with the help of which the financial stability of the enterprise is achieved, and the degree of dependence of the company on borrowed capital and the need to attract financial resources are revealed.

Stage 7. Analysis of the use of borrowed capital.

At this stage, it is necessary to find out how borrowed capital is used in the activities of the enterprise.

Stage 8. Economic value added analysis.

Based on the results of the analysis of economic value added, the volume of the company's expenses for the production of products, the real cost of goods, as well as the degree of justification of this cost, are determined, and ways to reduce it are found.

Stage 9. Analysis of business activity.

At this stage, the activity of the enterprise is monitored by examining completed projects, increasing the volume of sales of products to the market and entering the level of international trade.

Also, the diagnostics of the economic activity of an enterprise includes an analysis of the movement of finances (various operations with financial resources, paperwork for various transactions, etc.) and the calculation of the effect of financial leverage (impact on the level of financial resources through the approval of economic decisions).

What is business planning

stable financial position companies, modernization and promotion of production can be guaranteed if you are engaged in planning the economic activities of the enterprise.

Planning is the development and adjustment of a plan that includes foresight, justification, concretization and description of the basics of the enterprise's economic activity for the next and distant perspective taking into account the situation in the product sales market at the maximum exploitation of the enterprise's resources.

The main tasks of business planning:

1. Study of demand for the company's products.
2. Increasing the level of sales.
3. Maintaining a balanced growth in production.
4. Increasing income, payback of the production process.
5. Minimizing the cost of the enterprise by applying the strategy of rational development and increasing production resources.
6. Strengthening the competitiveness of goods by improving their quality and reducing cost.

There are two key types of planning: operational and production planning and technical and economic planning.

Technical and economic planning aimed at creating a system of standards for improving the technical equipment and financial affairs of the enterprise. In the process of this type of planning, the acceptable volume of products manufactured by the enterprise is determined, the necessary resources for the production of goods are selected, the optimal indicators of their use are calculated, and the final financial and economic standards for the functioning of the enterprise are established.

Operational and production planning aimed at concretizing the technical and economic plans of the company. With the help of it, production goals are formed for all departments of the enterprise and tasks for the production of products are adjusted.

Main types of planning:

1. Strategic planning - a production strategy is formed, its main tasks are developed for a period of 10 to 15 years.
2. Tactical planning - confirmation of the main goals and resources of the enterprise needed to solve strategic objectives for short or medium term.
3. Operational planning - ways to achieve strategic goals are selected that are approved by the management of the enterprise and are typical for the economic activity of the enterprise (work plans for the month, quarter, year).
4. Normative planning - the selected methods for solving strategic problems, goals of the enterprise for any period are justified.

Each enterprise experiences difficulties in attracting private investment, since its own financial resources are often not enough, the enterprise needs loans, therefore, in order to combine the possibilities of private investors, loans are provided, which are formed by the enterprise's business plan.

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

Business plan features:

1. Forms ways of development of the enterprise and ways of selling goods.
2. Carries out planning activities of the enterprise.
3. Helps to get extra loans, which gives a chance to buy new developments.
4. Explains the main directions, changes in the structure of production.

The program and volume of the business plan depend on the volume of production, the scope of the enterprise, and its purpose.

• Performance indicators - the main sensors of the company

Organization of economic activity of the enterprise: 3 stages

Stage 1. Opportunity assessment

At the initial stage, it is necessary to assess the resources for the implementation of the production process, for this it will be necessary to involve scientific developments and the work of designers. This stage will help to assess the potential for the production of goods in the volume and under the conditions that the owner of the company wants to explore in order to approve the final decision to start production. After exploring potential opportunities and implementing a series of actions, the production line is launched within the boundaries of the formulated plan. Each stage of production is monitored using various tools.

Stage 2. Launch of auxiliary production

If there is a need, then the next stage is the development of additional (auxiliary) production. This may be the production of another product, for example, from the remnants of raw materials from the main production. Additional production is a necessary measure that helps to develop new market segments, increase the chances effective development financial activities of the company.

Maintenance of the enterprise can be carried out both on its own and with the involvement of specialists and resources from outside. This includes the maintenance of production lines, the implementation repair work which are necessary for the organization of uninterrupted labor activity.

At this stage, it is possible to use the services of delivery companies (for transporting products to warehouses), the services of insurance companies for insuring the property of the enterprise, and other services that optimize production activities and assess potential financial costs. At the next stage, marketing work is carried out, aimed at researching the market, opportunities for selling products that will help organize uninterrupted sales of goods. Applies marketing scheme, which helps to establish the process of marketing and delivery of products. This process is also needed when assessing the potential for the production of goods in the quantity that will be sold on the market with a minimum level of financial costs for an advertising campaign, delivery of products and at the same time will be able to attract the maximum number of buyers.

Stage 3. Sales of products

The next stage is the sale of the finished product within the framework of the developed plan. Each stage of the sale of products is monitored, accounting for the sold goods is carried out, forecasts are made and research is carried out to approve competent decisions to manage the future activities of the enterprise. In some situations, it is necessary to formulate a methodology for after-sales service (if the manufacturer has established a warranty period for products).

The economic activity of the enterprise within the framework of the approved development plan makes it possible to assess the economic situation of the company, the reserves of resources for the production of products, to investigate the impact of factors on the performance of sales of products, on the level of quality of goods. When conducting an analysis of the economic activity of an enterprise, indicators of profitability, payback, and the potential for increasing the volume of production are studied.

Enterprise business management: features and mechanisms

The main condition for effective work company is to organize its business activities in such a way that its preferred factors are taken into account with the utmost accuracy and the consequences of negative factors are minimized.

Solving the difficulties of effective management of the organization requires the development of the latest methods for the implementation of the financial and economic activities of the enterprise. With the help of such methods, it is necessary to formulate a strategy for the development of the organization, justify decision-making on the management of the enterprise, control their timely implementation, evaluate the results of the economic activity of the enterprise.

The principles of managing the economic activity of an enterprise are a set of principles, methods, indicators and actions taken to organize the work of an enterprise. The main task Such management is the fulfillment of the tasks set, namely, the manufacture of goods that can satisfy the needs of customers.

The main success factor in managing the economic activities of an enterprise is consistency at all levels and stages of management, at which decisions are approved and implemented - from the moment of acquiring resources, raw materials, their preparation for use in the working process of the enterprise until the sale of finished goods to customers .

The experience of managing the economic activities of the enterprise of many companies, as a rule, is chaotic, which is caused by the ineffective work of state and commercial companies, the fragmentation of their actions, the lack of education of business leaders, the poor level of development of their entrepreneurial ethics.

The main condition for raising the level of management efficiency in the process of economic activity of the enterprise can be called the use of various management methods aimed at maximizing the use of the hidden capabilities of the enterprise. They are a multi-level system of resource, financial and production possibilities, each of which is used at some stage of the economic activity of the enterprise, guaranteeing the achievement of a positive result.

Evaluation of the economic activity of the enterprise: highlights

• Report development

The results of the economic activity of the enterprise based on the results of the reporting time period are recorded in the format of a detailed report. Highly qualified employees of the enterprise are allowed to draw up reporting documentation; if necessary, access to secret data is opened. The results of the report are published if required by law. In some situations, the information remains classified and is used to develop a new direction for the development of the enterprise, to improve efficiency. You need to know that the evaluation of the results of economic activity of the enterprise consists of the preparation, research and analysis of information.

• Forecast development

If necessary, you can make a forecast for the development of the enterprise in the future. To do this, it is necessary to provide free access to all information related to the financial activities of the enterprise for a certain number of reporting periods in order for the forecast to be as accurate as possible. At the same time, it is necessary to take into account the fact that the information recorded in the reporting documentation must be true. In this case, the data provided will help to detect problems of financing, distribution of funds among various departments of the enterprise. As a rule, the results of the economic activity of the enterprise are evaluated according to the results of the reporting period, which is one year.

• Accounting

All business activities of the company without fail should be taken into account. For this, automated programs for accounting and processing primary accounting documents are used. Regardless of how the accounting of the economic activity of the enterprise is carried out, a report is formed based on the results of its study. Accounting is carried out strictly according to accepted standards; if the company also operates in international markets, then its documentation must comply with international standards.

Maintenance and formation of reporting documentation is carried out either by your own specialists working at your enterprise, or by specialized employees of another organization on a contractual basis. The results of the report are used to calculate the amounts of tax deductions that must be paid during the reporting period. Reporting documentation must take into account the specifics of the company's activities.

• Document flow in the organization: when everything is in its place

How the main indicators of the economic activity of the enterprise are determined

The main indicators of the economic activity of the enterprise, which are used in business projects, are divided into two groups:

1. estimated indicators - income, turnover of the company, cost of goods, etc.;
2. indicators of production costs - payment of wages to personnel, depreciation of equipment, energy and material resources, etc.

The most important estimated indicators of economic activity:

• turnover (sales volume) of the enterprise;
• gross income;
• conditionally net profit, production;
• income after deductions of interest on credit loans;
• income after payment of taxes;
• profit after payment of other payments;
• liquidity after the implementation of financial investments in the improvement of production;
• liquidity after payment of dividends.

All these criteria are necessary for managing processes within the company for effective control over the production of products, for the financial stability of the enterprise, as well as for the formulation of new management decisions.

With the help of these criteria, the head of the enterprise receives data. This information is the basis for developing solutions that can improve the situation in production. Some indicators perform an important function in the development of a methodology for motivating staff.

• Company turnover

With the help of the first evaluation criterion of the economic activity of the enterprise, the turnover of the organization is revealed.

It is calculated as total sales, that is, the value of products and services that were provided to customers. When calculating the company's turnover, the period for which it is determined (month, decade, year, etc.) plays an important role, since this criterion is greatly affected by the processes associated with inflation.

It is more convenient to calculate this indicator using constant prices, but if accounting calculations and further planning are necessary, the turnover can be determined at current prices.

Such an estimate of turnover is a priority for budget companies and firms that are not yet making a profit.

In the field of trade and in the sales departments of enterprises, the volume of trade is the foundation for setting the sales rate of products, and also plays an important role in motivating staff.

With a stable level of sales, the salary of staff, as a rule, depends on the goods sold. The seller receives a management-approved percentage of the cost of each item they sell. The greater the turnover rate of finances and the number of completed transactions for a specified period, the greater the salary the employee will receive.

It is sometimes quite difficult to determine the turnover, especially in associations of enterprises or in branches of huge companies. In the last example, there are difficulties with intra-company turnover - turnover between departments of the company on the basis of transfer funds. If we remove the price of purchased resources, raw materials, other expenses from the turnover of the enterprise, then the output is another indicator of the economic activity of the enterprise - gross income (profit). This criterion can be calculated in the departments of large corporations.

• Gross profit

In business management, gross profit is the most used evaluation criterion. The indicator of gross profit is common in those areas of business and industry where fixed costs are at a low level. For example, in the field of trade.

In the process of short-term planning, the use of the gross profit indicator is more rational than the use of the company's turnover indicator. The indicator of gross profit is used in those areas of production where the percentage of variable expenses, material and energy costs in the cost of goods is high. But this indicator cannot be used in capital-intensive areas of production, where the amount of income is calculated by the volume of operation of the technical equipment of production, the level of organization of the labor process. In addition, the gross profit indicator can also be used in companies with a changing structure of production costs, prime cost. The main hurdle in calculating gross profit is determining inventory and work in progress. Taking into account inflation, these factors significantly distort the value of this criterion in organizations.

• Conditionally net profit

If you subtract overheads and depreciation costs from gross profit, you get the company's "notional net" income, or income before interest on loans and tax payments. This criterion of the economic activity of the enterprise is used in the conduct of almost all business projects. But in small projects, this criterion is often confused with the entrepreneurial profit of the owner of the firm.

The net profit indicator is the basis for calculating the staff bonus fund. IN international practice the level of bonuses to the chief executives of enterprises is also set depending on the level of profits received.

• Conditionally pure products

Adding to the value of conditionally net income the cost of paying salaries to staff, we get the indicator of conditional net production. The value of this indicator can be formulated as the difference between the goods sold and the amount of costs for its production (raw materials, costs for the repair and maintenance of equipment, services of contractors, etc.). The growth of conditional net profit is a criterion for the effectiveness of the company's activities, regardless of the scale of the inflation process.

In practice, it is applied similarly to the gross profit indicator. But the most convenient industry for its implementation is the implementation and consulting business.

The conditional net profit indicator is an effective tool for management control in areas and organizations that have a stable system of production costs. But this criterion is not suitable for evaluating the results of the work of conglomerates, organizations with the production of different kind. The indicator is the basis for calculating the payroll, especially in areas where the number of staff, labor costs and labor costs are difficult to control.

• Profit before tax

If we subtract wage payments and interest on loans from the indicator of conditionally net production, then income before tax is obtained. This indicator cannot serve as an estimate for newly opened enterprises that have not yet gained momentum in production and sales of products, as well as for enterprises that use serious financial investments with a long payback period. It can't be used in the home service industry.

Scope of use of the rest performance indicators limited solely to the needs of accounting.

• Strategic Indicators

Together with the indicators that are necessary for the implementation of the current planning and management of the enterprise, there are criteria for strategic management.

Main strategic indicators:

• the volume of the sales market controlled by the enterprise;
• product quality standards;
• customer service quality indicators;
• indicators that relate to the training and professional development of the company's personnel.

All these indicators are associated with an increase in the volume of profit received by the enterprise. For example, an increase in the volume of deliveries to the sales market leads to an increase in the income that the company will bail out. This dependence is especially clear in the sphere of capital-intensive production. It should also be noted that the increase in income is only achieved on a prospective basis and cannot be determined using criteria that are used for current planning and management needs only for specific time periods.

If it is not difficult to calculate the sales market share, then the criterion of product quality is a very difficult concept to define. As a rule, for requirements within production, the failure rate is used as a percentage of a batch of goods using statistical quality control, that is, by choosing, the failure rate in a particular batch per thousand pieces of products is found out. This indicator is not so much aimed at reducing costs production process how much aims to maintain the level of your company in the market. Outside the company or production, indicators of product quality are: the percentage of products returned by buyers for service under warranty, the percentage of goods returned by buyers to its manufacturer, in the volume of products sold.

• Organizational cost management, or How to create a minimum cost system

Expert opinion

Performance indicators in online trading

Alexander Sizintsev,

CEO online travel agencies Biletix.ru, Moscow

In business projects that operate online, performance is analyzed using different methods compared to offline companies. I will talk about the main criteria that are used in evaluating the effectiveness of the project. By the way, the Internet project Biletix.ru began to pay for itself only after two years.

1. The level of sales is increasing at a faster pace than the market. We analyze the effectiveness of our project in the context of the market situation. If the statistics show that passenger transportation has increased by 25% in a year, then our sales volume should also increase by 25%. If the situation is not so good for us, then we must understand that our level of efficiency has decreased. In this situation, we urgently need to take a number of measures to promote the site and increase traffic. At the same time, we must improve the quality of customer service.
2. Increasing the volume of goods with a high level of profitability in the volume of total sales of the company. The percentage of such products in different fields of activity can have striking differences. For example, one of the most profitable activities is a service for the provision of hotel room reservation services. And the lowest margin is the sale of air tickets. The difference between them can reach up to 12%. It is natural that reliance should be placed on the room reservation service. Over the past year, our team was able to increase this level to 20%, but the percentage of total sales still remains low. Based on this, we set ourselves the goal of reaching a 30% level of all sales of the company - this is a standard indicator of the organization's performance in foreign business projects that are identical to our company.
3. Increase sales through the most profitable channels. The main indicator of the effectiveness of our business project is the increase in sales through certain promotion channels. The website of our project is the most profitable channel, we directly contact our potential clients. This figure is approximately 10%. The percentage from the sites of our partners is several times lower. It follows from this that the site of our business project is the most important indicator of the effectiveness of the project.
4. Increasing the number of buyers who are interested in your products or services, and also make purchases. To study the level of efficiency, you need to correlate the share of your regular customers with the entire customer base of the company. We can also increase profits by repeat orders. That is, the customer who will purchase products from us repeatedly is the most profitable client of the project. It is necessary to take a number of measures that increase the profitability of buyers, and not extend to reduce the cost of goods. For example, to increase one-time profits, many projects launch all kinds of promotions and discounts. If your buyer once purchased a product at a discount, then the next time he will not want to buy it at full price and will look for other online stores that have promotions at the moment. From this we understand that this method will not be able to increase the income of the project constantly, which means that it is inefficient. If we talk about numbers, then the percentage of regular customers should be approximately 30% of the total number of customers. Our business project has already achieved such a performance indicator.

What indicators are used to evaluate the results of economic activity of the enterprise

Income- profit from the sale of goods or from the provision of services, less financial costs. It is the cash equivalent of the company's net product, that is, it consists of the amount of funds spent on its production and the benefits after its sale. Income characterizes the total amount of financial resources of the company, which enters the organization for some a period of time and minus tax deductions can be applied to consumption or investment. In some cases, the income of the enterprise is taxed. In such a situation, after the process of deducting tax payments, income is divided among all sources of its consumption (investment fund and insurance fund). The consumption fund is responsible for the timely payment of salaries to the personnel of the enterprise and for deductions based on the results of work, as well as for the interest in statutory property, for material support, etc.

Profit- this is the percentage of the total income that the enterprise has left after the financial costs of the production process and its sale. In a situation market economy profit is the main source of savings and increasing the revenue side of the state and local budgets; the main source of development of the company's activities, as well as the source by which the needs for financial resources of the personnel of the enterprise and its owner are satisfied.

The volume of profit can be influenced both by the volume of goods produced by the enterprise, and its diversity, the level of product quality, the cost of production, etc. And income can affect such indicators as the payback of products, the financial capabilities of the company, etc. The total amount of profit enterprises is called gross profit, and it is divided into three parts:

1. Income from the sale of goods is the difference between earnings from the sale of goods, excluding value added tax, and the cost of goods sold.
2. Income from the sale of material assets of the enterprise, from the sale of the property of the enterprise - the difference between the funds received from the sale and the funds spent on the purchase and sale. Income from the sale of fixed assets of the enterprise is the difference between the profit from the sale, the residual price and the financial costs of dismantling and selling.
3. Income from additional activities of the enterprise - profit from sales valuable papers, from investing in business projects, from renting out premises, etc.

Profitability- a relative indicator of the effectiveness of the organization's labor activity. It is calculated as follows: the ratio of profit to expenses, reflected as a percentage.

Profitability indicators are used to evaluate the performance of various enterprises and entire areas of activity that produce different volumes of products and a different range. These indicators characterize the amount of profit received in relation to the resources spent by the enterprise. The most commonly used indicators of profitability of goods and the profitability of its production.

Types of profitability (payback):

• payback from product sales;
• payback of invested funds and expended resources;
• financial payback;
• the amount of net payback;
• payback of labor activity of production;
• payback of the personal capital of the enterprise;
• profitability time frame own investments;
• payback of permanent investments;
• overall return on sales;
• return on assets;
• payback of net assets;
• return on investment borrowed;
• payback of working capital;
• gross margin.

How is the efficiency of the economic activity of the enterprise determined?

The efficiency of the economic activity of the enterprise directly depends on its results. The absolute criterion that characterizes the result of the company's work process in the financial (monetary) assessment is called "economic effect".

For example, an organization has acquired new technical equipment for its production and, thanks to this, has increased the level of income of the enterprise. In such a situation, an increase in the level of income of the enterprise means the economic effect of the introduction of new technologies. At the same time, increasing profits can be achieved in different ways: improving the technology of the workflow, purchasing modern equipment, advertising campaign etc. In such a situation, the efficiency of the economic activity of the enterprise will be determined by economic efficiency.

The efficiency of the economic activity of an enterprise is a changing indicator that measures the achieved result with the financial resources or other resources spent on it.

• Efficiency= result (effect) / costs.

The formula indicates that the best efficiency is achieved if the result is aimed at the maximum level, and the costs - at the minimum.

• Cost reduction in the enterprise: the most effective methods

Expert opinion

How to spot signs of poor business performance

Alexey Beltyukov,

Senior Vice President for Development and Commercialization of the Skolkovo Foundation, Moscow

Analysis of the effectiveness of the economic activity of the enterprise consists of a study of the financial level, as well as existing risks.

1. The main indicator is set.

In each area of ​​activity, you can find some basic financial criterion that can display the effectiveness of a business project. For example, we will consider organizations that provide mobile services. Their main criterion is the average level of the organization's profit per month per user. It is called ARPU. For services involved in the repair of cars, this is the setting of an indicator for 1 hour on one operating lift. For the real estate industry, this is the level of profitability per square meter. meter. You need to opt for an indicator that clearly characterizes your business project. In parallel with the establishment of the indicator, it is necessary to study information about your competitors. From my own experience, I can say that getting this information is not difficult at all. Based on the results of the work done, you will be able to assess the state of your business project in comparison with other companies in the industry in which you operate. If a study of the effectiveness of the economic activity of your enterprise has revealed a level of performance higher than that of organizations competing with you, then it makes sense to think about developing the capabilities of your enterprise; if the level is lower, then your the main objective– identify the reasons for the low level of performance. I am sure that in such a situation it is necessary to conduct a detailed study of the process of formation of the value of products.

2. Research of the value formation process.

I solved this problem like this: I identified all financial indicators and supervised the formation of the value chain. Tracked financial expenses in the documentation: from the purchase of materials for the creation of products to their sale to customers. My experience in this area indicates that by applying this method, you can find many ways to increase the level of efficiency of the economic activities of the enterprise.

In the economic activity of the enterprise, two bad indicators of efficiency can be found. The first is the presence of a large area of ​​warehouses with semi-finished products; the second is a high percentage of defective goods. In financial documentation, indicators of the presence of losses can be called a high level working capital and high spending on one product name. If your organization is engaged in the provision of services, then the low level of efficiency can be tracked in the workflow of employees - as a rule, they talk to each other too much, do unnecessary things, thereby reducing the effectiveness of the service.

How is the economic activity of the enterprise regulated at the state level

Legal regulation- this is the activity of the state, aimed at social relations and carrying out its actions with the help of legal instruments and ways. Its main goal is to stabilize and put in order relationships in society.

There are two types of legal regulation of various types of activity: directive (also called direct) or economic (also called indirect). The legal documentation contains rules in relation to various types of activities. Direct regulation, which is carried out by state bodies, can be divided into several lines:

• formulating the conditions that will apply to the economic activity of the enterprise;
• approval of restrictions on various manifestations in the conduct of business activities of the enterprise;
• application by the state of penalties in case of non-compliance with established standards;
• entering amendments into the documentation of the enterprise;
• formation of business entities, their restructuring.

The legal regulation of the economic activity of an enterprise occurs when using the norms of labor, administrative, criminal, tax, corporate law. It is necessary to know that the norms prescribed in legislative documents are constantly subject to changes, taking into account the current situation in society. If the business activities of the enterprise are carried out without taking into account the established standards, then an unpleasant situation may arise for the owner of the enterprise - he will be held administratively or criminally liable or receive penalties.

In practice, very often, company managers sign contracts without really studying and analyzing all the information. Such actions can negatively affect the final result. The client has the right to use such omissions for his own purposes - he can terminate the contract. In this case, your company will suffer huge financial losses and all sorts of costs. For this, there is a definition of “legal regulation of the economic activity of an enterprise”. The head of the organization needs to keep a large number of issues under personal control. A lot of excitement for the management personnel of the enterprise also brings inspections government bodies control.

Most of the entrepreneurs in our country are accustomed to impunity, especially in those moments that relate to labor relations. As a rule, violations are discovered in the process of dismissal of staff. IN modern society employees have learned to stand up for their rights. The head of the enterprise must keep in mind that the employee who was fired in an illegal way may return to his workplace by court order. But for the owner of the company, such a return will result in financial costs, including salary deductions for the employee for all the time he did not work.

The legal regulation of the economic activity of the enterprise includes legislative, regulatory and internal documentation, which is approved by the organization independently.

• Compensation upon dismissal: how to pay off an employee

Information about experts

Alexander Sizintsev, CEO of online travel agency Biletix.ru, Moscow. CJSC "Vipservice" Field of activity: sale of air and railway tickets, as well as the provision of tourism and related services (Biletix.ru agency - a b2c project of the Vipservice holding). Number of personnel: 1400. Territory: central office - in Moscow; more than 100 points of sale - in Moscow and the Moscow region; representative offices - in St. Petersburg, Yekaterinburg, Irkutsk, Novosibirsk, Rostov-on-Don and Tyumen. Annual sales: 8 million air tickets, more than 3.5 million railway tickets.

Alexey Beltyukov, Senior Vice President for Development and Commercialization of the Skolkovo Foundation, Moscow. The Skolkovo Innovation Center is a modern scientific and technological complex for the development and commercialization of new technologies. The complex provides special economic conditions for companies operating in the priority sectors of the modernization of the Russian economy: telecommunications and space, medical equipment, energy efficiency, Information Technology and nuclear technology.

Under economic activity The Commercial Code refers to the activities of economic entities in the field of social production, aimed at the manufacture and sale of products, the performance of work or the provision of services of a value nature that have price certainty (part 1, article 3 of the HC).
Law of Ukraine "On foreign economic activity" economic activity- this is any activity, including entrepreneurial, associated with the production and exchange of tangible and intangible goods, acting in the form of a commodity.
A ZU dated June 1, 2000 "On licensing certain types of economic activity" under economic activity understands any, including entrepreneurial, legal entities, as well as individuals-subjects entrepreneurial activity associated with the production (manufacturing) of products, trade, provision of services, performance of work.
Based on the content of Art. 3, 42, 52 HC general types of economic activity can be grouped in this way:
1) commercial economic activity(entrepreneurship) - economic activity carried out to achieve economic and social results and for the purpose of making a profit; Economic commercial activity (entrepreneurship) is carried out by an enterprise (entrepreneur) as an independent, proactive, systematic activity at its own risk in order to achieve economic and social results and make a profit (Article 42 of the HC).
2) non-commercial economic activity- economic activity carried out without the purpose of making a profit; According to Part 1 of Art. 52 HC non-commercial management is an independent systematic economic activity carried out by business entities aimed at achieving economic, social and other results without the goal of making a profit.
3) economic support for the activities of non-economic entities- activities of non-economic entities aimed at creating and maintaining the necessary material and technical conditions for their functioning, which is carried out with or without the participation of entities.
It should be noted that exhaustive list types of economic activity subject to licensing (namely, 45 types of economic activity), establishes the Law of Ukraine "On Licensing Certain Types of Economic Activities" dated 01.06.2000.
However, according to Art. 259 HC type of economic activity takes place in the case of combining resources (equipment, technological means, raw materials and materials, work force) to create the production of certain products or services. separate view activities may consist of a single simple process or cover a number of processes, each of which is included in the appropriate category of the classification.
Based on the provisions of Ch. 6, VII XK can be distinguished the following types economic activity:
1. Economic and trading activities- activities carried out by business entities in the field of commodity circulation, aimed at the sale of industrial and technical products and consumer goods, as well as ancillary activities that ensure their implementation through the provision of appropriate services.
Economic and trading activities are mediated by economic contracts for the supply, contracting of agricultural products, energy supply, purchase and sale, rent, exchange (barter), leasing and other contracts.
2. Agency activity- commercial intermediation, which consists in the provision of services by a commercial agent to business entities in the course of their economic activities through mediation on behalf, in the interests, under control and at the expense of the entity he represents. Commercial mediation is an entrepreneurial activity.
A commercial agent can be a business entity (citizen or legal entity), which, under the authority based on an agency agreement, carries out commercial mediation.
Entrepreneurs acting, although in the interests of others, are not commercial agents, but on their own behalf.
3. Cargo transportation- economic activity associated with the movement of products for industrial purposes and consumer goods railways, roads, water and air routes, as well as transportation of products by pipelines.
The subjects of relations for the carriage of goods are carriers, consignors and consignees.
Carriage of goods is carried out by freight rail transport, road freight transport, maritime cargo transport and cargo inland fleet, air cargo transport, pipeline transport, space transport, other modes of transport.
4. Capital construction- construction of industrial and other facilities, preparation of construction sites, work on equipping buildings, completion of construction, applied and experimental research and development, etc., which are carried out by business entities for other entities or on their order and are carried out on a contract basis .
5. Innovation activity - activities of participants in economic relations, which is carried out on the basis of the implementation of investments in order to implement long-term scientific and technical programs with long payback periods and the introduction of new scientific and technological achievements in production and other areas of public life.
Financial activities includes monetary and other financial intermediation, insurance, as well as ancillary activities in the field of finance and insurance.
6. Financial intermediation- activities related to the receipt and redistribution of financial resources, except as provided by law. Financial intermediation is carried out by banks and other financial and credit organizations.
Business insurance- this is an activity aimed at covering the long-term and short-term risks of business entities with the use of savings through the credit and financial system or without such use.
Ancillary activities in the field of finance and insurance are non-state management of financial markets, exchange transactions with stock values, other activities (mediation in lending, financial consulting, activities related to foreign exchange, cargo insurance, assessment of insurance risk and losses, other types of ancillary activities ).
7. Commercial concession- under a commercial concession agreement, one party (right holder) undertakes to grant to the other party (user) for a period or without a fixed term the right to use in the user's business activities a set of rights belonging to the right holder, and the user undertakes to comply with the conditions for the use of the rights granted to him and pay the right holder the remuneration stipulated by the contract .
The commercial concession agreement provides for the use of a set of rights granted to the user, business reputation and commercial experience of the right holder in full, with or without indication of the territory of use in relation to a certain area of ​​business activity.
8. Foreign economic activity- economic activity, in the course of which property and / or labor force cross the customs border of Ukraine.

Types of economic activity

There are several types of business activities:

• A household is a household run by a group of people living together.
• A small enterprise is an economic unit, engaged in the manufacture of a relatively small amount of goods. The owner of such an enterprise can be one person or several. As a rule, the owner uses his own labor or employs a relatively small number of workers.
• Large enterprises are enterprises that produce goods in bulk. As a rule, these enterprises are formed by combining the property of the owners. An example of which enterprise is a joint-stock company.
• The national economy is the unification of economic activity throughout the country. To a certain extent, this activity is directed by the state, which, in turn, is trying to ensure the sustainable growth of the country's economy and thereby increase the welfare of the entire population.
• The world economy is an economic system in which there are interconnections between different countries and peoples.

Forms of economic activity

Definition 1

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

There are several forms of economic activity:

• Individual form;
• collective form;
• corporate form.

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

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

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

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

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

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

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

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

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

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

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

Organization of economic activity

The organization of economic activity goes through three stages:

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

Any entrepreneurship, to one degree or another, is associated with the main phases of the reproduction cycle - the production of products, the performance of work and the provision of services, the exchange and distribution of goods, their consumption. In this regard, the types of entrepreneurial activity are distinguished.

In the educational literature on entrepreneurship, there are different views on the classification of types of entrepreneurial activity, the most common is the division of entrepreneurship into such main types:

1) production Entrepreneurship is the activity of producing products and providing services of a material nature. For example, the activities of enterprises in the engineering industry, food industry, construction, transport;

2) trading entrepreneurship - activity in the sphere of commodity circulation, aimed at the sale of products, as well as ancillary activities that ensure its implementation through the provision of appropriate services. For example, in the field of commercial business include trading houses, wholesale depots, retail trade enterprises; commodity exchanges; activities of a traveling salesman, distributor, broker, dealer on the commodity exchange, commission agent, exporter;

3) financial business associated with the circulation of values. The financial activities of economic entities include monetary and other financial intermediation, insurance, as well as ancillary activities in the field of finance and insurance. For example, this area includes commercial banks, stock, currency exchanges, investment, insurance, audit firms.

in Lately distinguish information entrepreneurship as a separate type (engineering, consulting (consulting) activities, conducting marketing research, services using computer technology, e-business).

Figure 2.1-

A promising type of entrepreneurship is the provision of a variety of services to both entrepreneurs and the public. In industrialized countries, the service sector employs up to 75-80% of the able-bodied population, in Ukraine - 12.5%.

Being relatively independent, the types of entrepreneurial activity are mutually intertwined and complement each other. At the same time, priority should be given to industrial entrepreneurship. This activity is carried out by enterprises that produce a variety of products, perform construction, repair and other work. These enterprises can sell their products themselves, but their main function is production.

Manufacturing entrepreneurship is the most important, defining, leading type of entrepreneurial activity. It is also the most difficult business, because it requires premises, production equipment, reliable suppliers of raw materials and materials, workers with appropriate qualifications, significant start-up capital. Therefore, a significant part of domestic entrepreneurs prefers trade and financial entrepreneurship. However, without industrial entrepreneurship, trading business at the national level there would be no material basis, only the opportunity to trade in imported goods would remain. Industrial entrepreneurship is closely connected with the business in the sphere of circulation, contributes to it. Goods that are produced must be sold, exchanged for money or other goods. From the history of the development of entrepreneurship, it can be seen that the business in the field of crafts gave rise to merchant business (commercial entrepreneurship). At the same time, production did not always take an active position. Commercial business, in particular trade, which had a demand for goods, significantly intensified manufacturing entrepreneurship.

The greatest development in the period of transition to the market in Ukraine received trading business. When doing business in the field of trade, there is no need to buy expensive production equipment, have at your disposal appropriate manufacturing technologies and skilled workers, and spend a certain time on the production cycle of manufacturing a product. The capital invested in trading operations quickly turns around and makes a profit. Therefore, it is here that many energetic, enterprising people directed their efforts.

Business entities can carry out different kinds economic activities, the features of which are taken into account in legal regulation activities and in the implementation of public administration.

In accordance with the Economic Code of Ukraine, the type of economic (economic) activity takes place in the case of combining resources (equipment, technological means, raw materials and materials, labor) to create the production of certain products or provide services. A single activity may consist of one simple process, or it may cover a number of processes, each of which falls into the appropriate category of the classification.

The totality of all production units that carry out predominantly the same or similar activities is industry. The general classification of branches of the national economy is integral part unified system classification and coding of technical, economic and statistical information.

spheres of material production include industries that are defined by activities that create, restore or find material goods (products, energy, natural resources), as well as continue production in the sphere of turnover (sales) by moving, storing, sorting, packaging products or other activities. This area includes business entities in industries, agriculture, forestry, construction, trade, transport, communications and other industrial services.

All other activities in the aggregate constitute the sphere of intangible production (non-production area)(Figure 2.2).

Figure 2.2 -

In the branches of material production, the production of material goods is carried out, intended both for use in the sphere of production as a means of production (products for industrial purposes) and for use in the sphere of personal consumption (consumer goods).

The central executive body for standardization approved state standard Ukraine - Classification of economic activities (KVED). The classification of economic activities was created on the basis of NACE (Rev. 2), implemented by Regulation (EC) of the European Parliament and of the Council of December 20, 2006 N 1893/2006.

The objects of classification in KVED are the types of economic activities of legal entities, separate subdivisions legal entities and individual entrepreneurs that they are grouped into areas at the highest levels of classification.

The most generalized groupings of types of economic activity at the level of OKVED sections make it possible to single out the main sectors of the economy. But some of them combine several industries.

KVED is built according to a hierarchical coding system using an alphanumeric code. Letter designations sections are used as a rubricator and are not used in encoding. Further detailing of the KVED sections - section, group, class - is indicated by digital codes.

The structure of the code designation of the KVED object

where Y - section (letters of the Latin alphabet from A to U) XX - section XX.X - group XX.XX - class

KVED is harmoniously at the Y XX level (section) with the International Standard Industrial Classification of all types of economic activities (ISIC, Rev. 4 - 2008) and at the Y XX.XX level (class) - according to the EU Classification of Economic Activities (NACE, Rev. 2 - 2006). The main purpose of KVED is to identify and code the main and secondary types of economic activity of legal entities, separate divisions of legal entities, individual entrepreneurs.

To assign a business entity to the appropriate category of accounting, the main, secondary and auxiliary types of economic activity are determined.

Principal economic activity - the type of activity of the statistical unit, which accounts for the largest contribution to gross value added (or another criterion is defined). Secondary economic activities are any other (other than the main) economic activities of an enterprise for the production of goods or the provision of services.

Auxiliary types of economic activity are types of activities that are performed mainly in the service sector, and their results are used by the entity itself to service the main and secondary types of economic activity (enterprise management, accounting, transportation, warehousing, purchase, sale, repair, maintenance and etc.).

Classifier of types of economic activity adopted in 2005 year, valid until January 1 2012year, then the new KVED DK comes into force 009:2010 .

Below are (sections) KVED DK 009:2010:

Section A - Agriculture, forestry and fisheries

Section B - Mining and quarrying Section C - Processing industry

Section B - Supply of electricity, gas, steam and air conditioning

Section E - Water supply; sewerage, waste management Section B - Construction

Section B - Wholesale and retail; repair of motor vehicles and motorcycles

Section H - Transport, warehousing, postal and courier activities

Section I - Temporary accommodation and catering Section i - Information and telecommunications Section K - Financial and insurance activities Section b - Real estate operations Section M - Professional, scientific and technical activities Section N - Administrative and support services activities

Section O Public Administration and Defense; compulsory social insurance

Section D - Education

Section 0 - Health care and provision of social assistance Z Section - Arts, sports, entertainment and recreation Section 8 - Provision of other types of services Section T - Household activities Section s - Activities of extraterritorial organizations and bodies The classification of economic activities is important because KVED codes are actually present in all databases of Ukrainian authorities. OKVED is used when registering legal entities, individuals - entrepreneurs.

The number of business entities according to the Unified state register enterprises and organizations of Ukraine (EDRPOU) and the State Statistics Committee of Ukraine is shown in Table 2.1.

Table 2.1 - Number of EDRPOU entities by type of economic activity.

The ratio of volumes of sold products (works, services) by type of economic activity in 2010 is shown in fig. 2.3. As you can see, the largest share is the volume of sales of industry and trade.