The textbook discusses methodological aspects statistical and economic evaluation of the enterprise, depending on the complex of interrelated factors and operating conditions. The publication covers the entire system of interrelated indicators that characterize the main areas of activity of organizations, presents methods statistical analysis and evaluation of financial, production and economic results of the enterprise, identifying factors that determine the effectiveness of work. The textbook contains many concrete examples. At the end of each chapter there are questions for self-control, final tests, as well as practical tasks allowing to check the quality of assimilation of the presented material.

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Object, subject, course structure

Economy is the science of how society uses certain limited resources to produce useful products and distributes them among various groups of people. That's why enterprise economy is the science of how this phenomenon is carried out within the framework of a single enterprise. As the title of the course suggests, object learning is an enterprise. An enterprise, in accordance with the current Russian legislation, is understood as an organization that uses a variety of resources, processes them appropriately and receives marketable products, provides certain services or performs any work for the purpose of subsequent sale of the finished product on the market. At the same time, the enterprise must build its activities in such a way as to receive a certain profit (for commercial organizations) or meet the public or personal needs of people (for non-profit organizations). Currently, 95% are commercial organizations. Subject course studies are industrial and economic and organizational and economic social relations that develop in the enterprise in the process of its functioning.

The course includes a number of blocks:

Block of resources, which studies issues related to the nomenclature, resources used, their quantity and range, how resources are used, the search for more rational substitutes, the use of production waste.

Block of organization and management at enterprises: rational organization of production, effective production management, the possibility of rationalizing the above.

Block of finished products: product quality, quality management system, innovative processes and their impact on production results.

Block of final results: profit, profitability.

The discipline "Economics of Organizations" is closely related to such disciplines as "Economics of Entrepreneurship", "Marketing", "Accounting and Analysis of Economic Activities" and others.

2. The structure of the national economy: spheres, complexes, industries

If the enterprise is a complex system, then the national economy is the most complex. Under structure national economy understands the structure of the economy, the ratio of its subsystems and links, the proportions and relationships between them. The main conditional structural units of the national economy include: spheres, complexes, industries, enterprises.

In order to successfully manage the national economy, it is conditionally divided into spheres. At the same time, production, commercial, financial, and managerial spheres are distinguished.

Sphere- this is the result of the general division of labor, it is a certain part of the enterprises that function according to some criteria.

The shares of the listed spheres in the national economy, where the latter is taken as 100%, is structure of the national economy.

In addition to spheres, there is the concept of complexes. complexes built on the basis of the raw materials used, finished products or technologies used in production. This is a set of enterprises united by one of the above characteristics.

The result of the differentiation of complexes is the industry. Industry- the result of a private division of labor. In practice, 16 complex industries are distinguished, representing essentially large groups of industries. An industry is a collection of entities economic activity regardless of their departmental affiliation, forms of ownership, developing or manufacturing products (performing work and providing services) of certain types that have a homogeneous consumer or functional purpose.

Industries, in turn, are made up of individual enterprises. The enterprise is the main link of the market economy and the fundamental element of the national economy.

Lecture 2. Enterprise and entrepreneurship in a market economy

Basic concepts about the enterprise. Organizational-legal and organizational-economic forms of organizations.

Company represents an economic category, it is a separate technical, economic and social complex that uses its material and information resources to produce benefits useful to society.

The main features of the enterprise:

Production and technological unity. By this it should be understood that the enterprise has a single plan for all its divisions, they are engaged in the production of single-profile products and jointly use the property assigned to the enterprise by the charter.

Organizational and managerial unity, which means the consistency of the management process in time in all departments of the enterprise and the coordination of all areas of its activities.

Economic unity, which implies a single goal of activity, a single financial plan, general principles incentives for members labor collective etc.

The implementation of a business involves 3 stages:

Purchase of factors of production (F), for a certain amount of money (M f).

Transformation of resources, production of products.

Selling goods (C) and receiving money in return (M c).

The basic condition is that M c > M f .

The profit of the enterprise is the main goal of the functioning and the main result of the activity of the enterprise.

An enterprise can be formed in various organizational and legal forms, as an individual or a legal entity.

Enterprises of various organizational and legal forms are characterized by their own functioning features, they have certain advantages and disadvantages.

The main organizational and legal forms of commercial organizations in the Russian Federation in the form of a legal entity:

1. Business partnerships (full and limited);

2. Business companies ( joint-stock companies: open and closed; limited liability companies; additional liability companies; production cooperatives; state and municipal unitary enterprises: on the right of economic management and on the right of operational management).

In addition to organizational and legal forms, there are organizational and economic forms. The most common include:

Concerns

Associations

Consortia

Syndicates

• Financial and industrial groups (FIGs), etc.

Capital and property of enterprises.

Capital(from lat. Capitalis - the main amount, the main property). In economic theory, there is no concept that would be used so often and at the same time so ambiguously. However, all researchers agree that capital is a good, the use of which allows you to make a profit.

It is customary to distinguish:

Main capital is the monetary value of the company's fixed assets.

Working capital- these are funds invested in working capital and circulation funds.

There is also a division of capital into own and borrowed.

Equity - These are funds that are constantly at the disposal of the enterprise and are formed at the expense of its own resources. It is calculated as the difference between the total assets of the company (total balance sheet assets) and its liabilities. Equity includes:

Retained earnings of the enterprise (in general terms: the revenue of the enterprise minus the cost of production).

Amortization fund (formed at the expense of monthly depreciation deductions for the restoration of fixed assets).

Authorized capital(the sum of the contributions of the owners, recorded in the constituent documents of the company).

Additional capital (increase in the value of non-current assets identified as a result of their revaluation, property received by an enterprise from other enterprises and persons free of charge, for joint-stock enterprises - these are the sums of the difference between the selling and nominal value of shares.

Reserve capital (insurance capital of the enterprise, intended to compensate for possible losses from economic activity, as well as to pay income to investors and creditors if the enterprise's profit is not enough for these purposes). The source of the formation of this capital is the net profit of the enterprise.

The main feature of an enterprise is the presence in its ownership, economic management or operational management of separate property, which provides the enterprise with the material and technical possibility of functioning and economic independence.

The property owned by the organization is divided into:

Immovable (land plots, subsoil, forests, buildings, i.e. objects firmly connected with the land, the movement of which, without disproportionate damage to their purpose, is impossible).

Movable (everything that is not related to real estate, including money and securities).

In addition to dividing property into movable and immovable property, it is subdivided into current and non-current assets, which differ from each other not only in physical form, but also in their role, place in the production process.

Fixed assets characterized by a long life cycle(at least one year), which causes a long depreciation process and a low rate of their turnover. Hence the name non-current or low-speed. They are also called immobilized funds. AT various organizations the composition and structure of non-current assets varies significantly, however, the main component for most of them are long-term immobilized funds, and among them fixed assets (part of the property used as means of labor).

current assets are also company property. They are a collection revolving funds and circulation funds. Circulating production assets, in turn, are part of the means of production, the material elements of which in the labor process, unlike fixed assets, are completely spent in each production cycle, and their value is transferred to the product of labor entirely and immediately. Circulation funds are all funds that are used in the sphere of circulation.

Organizations of various organizational-legal and organizational-economic forms cannot carry out their activities without certain property.

Ministry of Education of the Saratov Region

GOU SPO "Bazarnokarabulak technical school of agribusiness"

Lectures on the discipline: Economics of the organization (enterprise)

Specialty: 080114 "Economics and accounting (by industry)"

Compiled by: Garanova O.V. - Lecturer of SEI SPO "Bazarnokarabulak technical school of agribusiness"

2011



Table of contents

 LECTURE 1. Entrepreneurship as the main link in the market economy

 1. The structure of the national economy

 2. Concept and features entrepreneurial activity

 3. Stages of entrepreneurship development

 4. Formation of enterprise development goals and means of their implementation

 5. Functions of entrepreneurship

 6. Sphere of entrepreneurship

 7. Types of entrepreneurial activity

 8. Market infrastructure

 9. Manufacturing enterprise as the basis of the economy

 LECTURE No. 2. The enterprise, its essence, types, functions

 1. Classification of enterprises

 2. Structure and infrastructure of enterprises

 3. Internal and external environment enterprises

 4. Organization of the production process at the enterprise

 5. Business rights and company responsibilities

 6. Classification of business participants in accordance with the Civil Code of the Russian Federation

 7. Commercial and non-profit organizations

 8. Small and large enterprises, their interaction

 9. Business associations and unions

 LECTURE No. 3. Fixed assets of the enterprise

 1. Basic production and non-production assets. Fixed capital of the enterprise

 2. Types of accounting and methods for assessing fixed capital, indicators of its use

 3. Depreciation and reproduction of the main production assets. Depreciation

 4. Efficiency of fixed capital use

 LECTURE No. 4. Current assets of the enterprise

 1. Essence and structure working capital

 2. Sources of working capital formation

 3. Circulation and turnover rates working capital

 4. Calculation of norms and standards of working capital for the main elements

 5. Use of production waste

 LECTURE No. 5. Personnel of the enterprise

 1. Human Resources

 2. "Workforce" in production. Structure work force

 3. Labor market

 4. State regulation labor market

 5. Recruitment of labor force

 6. Labor productivity

 7. Organization, regulation and remuneration of labor

 8. Labor motivation

 LECTURE No. 6. Costing

 1. The essence of the cost and its economic importance

 2. Classification of costs that form the cost of production, and methods for their calculation

 3. Constants, variables and total costs production

 4. Determining the marginal cost of production

 5. Cost estimate and costing certain types products

 LECTURE No. 7. Goods, money and pricing in the enterprise

 1. Goods. Commodity policy

 2. Money and its functions

 3. Pricing methods

 4. Types of prices

 LECTURE 8. Property and profit of the enterprise

 1. Authorized capital and property of enterprises

 2. Financial resources of the enterprise

 3. Income and expenses of the enterprise

 5. Essence of profit, its structure

 6. Sources of formation and directions of use of profit

 LECTURE No. 9. Investments and innovations

 1. The concept of investment

 2. Reproductive structure of investments

 3. Sources of investment

 4. Credit provision of investments

 5. Calculation of investment efficiency

 6. Concept and classification of innovations

 7. Subjects innovation activities

 LECTURE No. 10. Strategy and risk in the enterprise

 1. The essence of the strategy, resources and capabilities of the enterprise

 2. Risk in the activity of the enterprise

 3. Establish strong and weaknesses enterprise activities

 LECTURE No. 11. Planning the activities of the enterprise

 1. Essence of planning

 2. Types of plans

 3. Normative base planning

 4. Theory of optimal output

 6. Methodology and order of planning

 7. Main indicators of the production plan

 8. Development production program enterprises. Stages of development of the production program

 9. Planning production capacity enterprises

 10. Preparation of new production

 11. ​​Goals of development and structure of the business plan of the enterprise

 LECTURE No. 12. Enterprise competitiveness

 1. The concept of competition

 2. Methods for assessing competitiveness

 3. The concept of factors affecting competitiveness and their classification. Domestic and external factors enterprise competitiveness

 LECTURE No. 13. Logistics at the enterprise

 1. Definition, concept, tasks and functions of logistics

 2. Factors and levels of development of logistics

 LECTURE No. 14. The performance of the enterprise and its economic growth

 1. The performance of the enterprise and the criteria for its evaluation

 2. The most important factors economic growth enterprises (external and internal), organizational and economic factors

 3. Quality, quality standards

 LECTURE No. 15. Efficiency and its evaluation

 1. Performance indicators of the enterprise and the method of their calculation

 2. Evaluation of the efficiency of economic activity and the state of the balance

 3. Ways to improve the efficiency of the enterprise

LECTURE 1. Entrepreneurship as the main link in the market economy

1. The structure of the national economy

National economy of the state- a set of reproduction proportions that must be observed for the dynamic and efficient functioning of the state system.

If the harmonious correlation of economic sectors is violated, shifts occur in all the main areas of the national economy and the natural mechanism for regulating proportions is disrupted. As a result, this leads to negative phenomena of national economic system- an increase in unemployment, inflation, a crisis of overproduction, i.e., a violation of market conditions, etc.

The economy of any country consists of material production and non-material spheres.

To non-material production can be attributed primarily to industry, agriculture, trade, construction and other activities of the sphere of material production.

To non-productive sphere should include health care, education, passenger transport, culture, art, etc.

The main structural elements of the national economy are spheres, sectors, complexes and branches of the national economy. The relationships between these structural elements are called economic structure.

Industry- a set of enterprises producing the same or similar product.

At the same time, this set may include various enterprises that produce a product from beginning to end at a given enterprise, and organizations that each carry out their own activities, but in the end produce a whole product (automotive industry).

Complex- a set of enterprises or industries that together fully provide the national economy with any product or service. Complexes can develop within the same industry or between different industries. For example, the fuel and energy complex includes enterprises various industries those who extract, process, supply and sell oil, gas, and other types of fuel; generate and transport electrical energy.

The agro-industrial complex also includes both enterprises in the branches of agriculture (plant growing, animal husbandry, etc.) and enterprises Food Industry(which process the bulk of agricultural products), light industry(processing the rest of agricultural products), chemical industry (fertilizers).

Sector- a large structural unit of the national economy. Usually there are two sectors - public and private. For example, the sector public institutions, business sector, household sector.

Sphere- association of enterprises according to their products, according to the activities they are engaged in, for example, banking, trade, etc. At the same time, the use of the expressions "banking sector", "trading sector", "oil sector" is not entirely correct.

The division of the economy into the listed structural units is conditional. The main and basic unit of the economy is the enterprise, regardless of which industry, area or sector it belongs to.

2. The concept and features of entrepreneurial activity

In a market economy, any enterprise engaged in production or other activities is essentially an entrepreneur. Entrepreneurs are business entities whose functions are the implementation of innovations, the implementation of new combinations.

Closely related to the concept of "entrepreneur" is the concept of "entrepreneurship". Entrepreneurship- activities carried out by individuals, entrepreneurs or organizations for the production, provision of services or the purchase and sale of goods in exchange for other goods or money for the mutual benefit of the persons or enterprise concerned.

Company is an independent economic entity established in accordance with the legislation of the Russian Federation for the production of products, the performance of work or the provision of services in order to make a profit and meet the needs of society.

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. Carrying out activities without registration is prohibited.

Entrepreneurial activity can be carried out with or without education legal entity. Entrepreneurial activity without the formation of a legal entity is carried out by a citizen - individual entrepreneur who do not employ hired labor.

To the most important business features should include:

1) independence and independence of business entities. Any entrepreneur is free to make a decision on a particular issue, of course, within the framework of legal norms;

2) economic interest. the main objective Entrepreneurship is about maximizing profits. At the same time, pursuing his purely personal interests in obtaining a high income, the entrepreneur also contributes to the achievement of the public interest;

3) economic risk and liability. No matter how carefully calculated, uncertainty and risk remain.

The main task of entrepreneurial activity in the field of production is to satisfy the demand for goods and services by manufacturing and selling these products in order to make a profit.

An entrepreneur can organize production himself or act as an intermediary, he can be the owner of the enterprise or a hired manager.

But in any case, the entrepreneur is an active agent of the market, who develops production and establishes market relations.

Entrepreneurship is influenced by a number of factors:

1) economic conditions- this is primarily the supply of goods and the demand for them;

2) social conditions- this is primarily the desire of buyers to purchase goods that meet certain tastes and fashion;

3) legal conditions - the existence of laws regulating entrepreneurial activity and creating the most favorable conditions for its development.

3. Stages of entrepreneurship development

With the rise of capitalism, the desire for wealth leads to the desire for unlimited profits. The actions of entrepreneurs are taking on a professional and civilized character.

Consider main steps the emergence of entrepreneurship in Russia.

I stage- the emergence of entrepreneurship in the field of crafts and trade (until the 15th century).

II stage(XV century - early XIX century) - the formation of a community of entrepreneurs, consisting of artisans, merchants, usurers, etc. At this time, the term "entrepreneurship" appears, which refers to all persons engaged in activities aimed at developing production, trade and receiving income.

The greatest development of entrepreneurship occurred during the years of government Peter I(1689–1725). At this time, manufactories were being created in Russia, such industries as mining, weapons, cloth, and linen were booming.

II stage(second half of the 19th century). Here we can note the new methods of corporate financing, which contributed to the formation of business alliances. In these unions, the capitalists did not always act as entrepreneurs, and the entrepreneurs were not always capitalists. A serious stimulus for the development of entrepreneurship was the abolition of serfdom in 1861.

Construction begins railways, shareholder activity is being revived. The emergence of foreign capital contributes to the development and restructuring of industry. At the beginning of the XX century. Entrepreneurship is becoming a mass phenomenon in Russia, the entrepreneur is formed as an owner.

IV stage(since October 1917) - the establishment of a state monopoly and the centralization of the economy, which deprived producers of economic independence and eliminated competition between them. During this period, a course was taken to eliminate market economic ties.

Stage V- the period of the new economic policy. This policy provided for the formation of entrepreneurship in the form of mixed and private concessions, joint-stock companies. Private enterprise was represented by such organizational forms like leases, cooperatives, joint-stock companies, partnerships.

VI stage(end of 1920 - the second half of the 1980s) is characterized by the transfer of entrepreneurial activity from a legal to an illegal position (service, service) and the shadow economy.

Shadow economy is a certain part of the illegally operating economy, which shows the totality of industrial relations and whose actions are not subject to recording in official financial statements.

The main source of the shadow economy was the shortage of goods, which was determined by the disproportions between growing needs and limited production opportunities, between supply and demand, between service and production.

VII stage(1980s) - the task was set to form economic thinking on the basis of socialist entrepreneurship. Within the framework of the planned model of the economy, such forgotten forms of management as contracts, leases, and cooperation were revived.

Stage VIII(1990s) - characterized by a transition to market economy, which radically changed the attitude towards private property, competition, entrepreneurship. Entrepreneurship is an integral and basic component of a market economy.

4. Formation of enterprise development goals and means of their implementation

Goals– final result to which the organization strives in the process of business. Goals must be realistic (based on the capabilities of the company itself) and realizable from the point of view of the company's personnel.

The highest goal of entrepreneurial activity is the excess of results over costs, that is, the achievement of the greatest possible profit or the highest possible profitability.

Enterprise goals:

1) common goals flow from the fundamental principles of governance and consist in the implementation of these principles for the benefit of society and each individual;

2) specific goals are determined by the scope and nature of the business;

3) strategic - determine the nature of the activities of firms for a long period of time. Achieving these goals requires large resources. This requires a deep study of possible options for the strategy and a thorough justification of the chosen alternative. AT strategic goals reflects the essence of the company's management, its social significance, the degree of focus on meeting the needs of the company's personnel and society;

4) current - are determined on the basis of the company's development strategy and are implemented within the framework of strategic ideas and current settings.

Strategic goals express quality parameters functioning of the company, current - quantitative for a certain period. An organization always has at least one common goal.

Organizations that have several interrelated goals are called complex organizations.

Goals that are less priority in relation to the main goal of production (profit making) can be called the following:

1) increasing the volume of output of products, works, services;

2) using the achievements of scientific and technological progress and ensuring, on this basis, a high level of production and products (services);

3) maneuverability and mobility of activity, i.e. the ability to as soon as possible re-profile production from one product to another or produce them in parallel, depending on the emerging market conditions, competition in terms of product quality;

4) flexible pricing policy;

5) rational use of all resources, cost reduction and high production efficiency;

6) full use of production waste;

7) creation of prerequisites and opportunities for the participation of employees in the management of production, prompt resolution of labor conflicts between the administration of the enterprise and employees;

8) ensuring optimal working conditions and social development production participants;

9) environmental friendliness of all types of production and economic activities.

Each of these goals is a means to achieve the main goal of production.

To achieve these goals, enterprises must:

1) produce high-quality products, systematically update them and provide services in accordance with demand and available production capabilities;

2) develop a strategy and tactics for the behavior of the enterprise and adjust them in accordance with changing circumstances;

3) ensure the competitiveness of the enterprise and products.

5. Functions of entrepreneurship

Entrepreneurship can manifest itself in any economic organization. It can even be at a state enterprise.

However, here the initiative of the head of the economy can be suppressed by the framework of strict orders and instructions (instructions) from higher authorities. In market conditions, success brings a completely different type of entrepreneurship. For a businessman, the freedom of his economic activity to fulfill certain goals is important.

Functions of an Entrepreneur

The first function is resource. Any economic activity requires material factors (means of production) and workers with sufficient knowledge and skills. Cash savings are also required.

The second function is organizing. Its essence is to ensure such a combination of factors of production, which the best way will help achieve the goal.

Third function– creative, it is associated with organizational and economic innovation. The importance of this function for business has increased dramatically in the context of modern scientific and technological progress and the development of non-price competition. Now the decisive conditions for the competitiveness of business are entrepreneurship, initiative, innovation.

Improved information service entrepreneurship, i.e. access to the latest information in government bodies, a network of banking information data accumulated with the help of electronic computers is developing, etc.

The most important personal qualities for an entrepreneur are the following:

1) search for opportunities and initiative (ready for repeated efforts to overcome obstacles, changes the intended course of action in order to achieve the goal);

2) readiness for risk (prefers moderate risk);

3) focus on efficiency and quality (finds ways to make products better, faster and cheaper);

4) involvement in the activities of the team (gets down to business together with employees or instead of them);

5) purposefulness;

6) desire to be informed;

7) systematic (constantly repeating) planning and observation;

8) the ability to convince and establish business and personal connections;

9) self-confidence.

According to their personal psychological and other qualities, absolutely not all people are able to be successful entrepreneurs.

As world experience shows, about one tenth of all employees become such businessmen.

6. Sphere of entrepreneurship

most attractive spheres From an entrepreneur's point of view:

1) production;

2) commerce;

3) finance;

4) intellectual complex.

AT different time each of these areas of activity can bring different income, but the main one is production. It is in the sphere of production that the material goods necessary for human life are created.

Science, culture, commerce, finance exist only because the people who are engaged in these activities are provided with everything necessary, have goods to sell and money to buy them; therefore, the economy, politics, defense capability and culture of a country are determined by the amount of high-quality products that is produced per capita. Therefore, the sphere of material production throughout history in any country has been given paramount importance.

Production- the most dynamic field of activity, characterized by continuous changes and improvements.

Therefore, the demand for entrepreneurial initiative is very high, however, as is the risk. The development of production is based on the latest results of scientific and technical developments requiring investment.

The actual effect of these developments may differ significantly from what is expected - hence the risk that almost always involves entrepreneurship.

The manufacturing sector includes:

1) industry;

2) agriculture, fishing, forestry;

3) public and industrial transport;

4) services of an industrial nature (for example, repair work).

Trade- the transfer of goods for money from the supplier to the consumer, including within the production itself. If pig iron is smelted from ore at a combined metallurgical enterprise, steel is obtained from pig iron in another shop, and then it is transferred to a rolling shop, then all these operations for transferring products from shop to shop belong entirely to the sphere of production. If, on the other hand, blast-furnace production, where pig iron is smelted, steel-smelting, where steel is obtained from pig iron, and rolling, are independent specialized enterprises, then the transfer of products from one production link to another in this case belongs to the sphere of commerce.

Marxists believe that commercial capital is a separate part of industrial capital. To the same extent, finance, science, education, medicine, and even literature and art could be attributed to the sphere of production.

If trade, finance and science directly serve production, then the so-called non-production sphere directly related to production. It depends on production, however, it is most correct to refer to the production sphere those industries where material goods are created.

The capital invested by the entrepreneur in trade, finance, or the sphere of intellectual labor brings income to the same extent as that invested in production. But the income received will make sense if it reflects real values ​​and it is possible to fully purchase all the real items that are needed with the profit received.

7. Types of entrepreneurial activity

Manufacturing entrepreneurship- activities aimed at the production of products, the performance of works and services, the collection, processing and provision of information, the creation of spiritual values ​​and other things that are subject to subsequent sale to consumers.

The desire to get as much profit as possible with less risk involves the implementation of appropriate technology for doing business.

The starting element of technology is the choice core business. Its content is defined financial resources and personal inclinations of the entrepreneur.

The choice of the type of activity involves conducting preliminary marketing, studying how much the proposed product or service is necessary for the consumer, whether the demand for them is stable, its magnitude and development trend in the future, what are the possible selling price of a unit of goods, the costs of its production and sale, the estimated sales volumes.

The result of industrial entrepreneurial activity- the production of a product that requires its implementation.

Trading business. Its content is made up of commodity-money relations, trade and exchange operations. Unlike industrial entrepreneurial activity, there is no need for significant production resources associated with the production of products.

As initial stage of technology there is a choice - what to buy, what to resell and where. In resolving these issues, they are guided by the fact that the selling price of the goods should be significantly higher than the purchase price; the demand for the proposed product must be sufficient to sell it on the planned scale of the transaction.

To be sure of the feasibility of these conditions, the entrepreneur must conduct a thorough marketing aimed at analyzing the market for a number of goods and services and at developing a predictive assessment of the market situation, that is, to determine which goods and services will be in greatest demand, what will be the purchase prices and implementation.

financial entrepreneurship is a variety commercial entrepreneurship, since its object of sale is a specific product: money, currency, securities (stocks, bonds, bills), i.e., one money is sold for another.

The technology of a financial entrepreneurial transaction is similar to the technology of a commercial transaction, with the only difference being that the commodity is financial assets.

Form of financial entrepreneurship- securities (own shares, bonds, credit notes, commercial valuable papers). An entrepreneur sells securities, places them on certain conditions and obligations as a “financial product”.

The most common form is the purchase of securities by the entrepreneur himself. Its essence is that an entrepreneur buys money, currency, securities for a certain amount, and then sells them to another buyer for a large amount.

When conducting a financial and credit transaction, he provides the consumer with his money, currency, securities on credit, and after a certain time he receives a larger amount by a certain percentage.

8. Market infrastructure

Market infrastructure includes a standard set of components, without which the functioning of the market would be impossible or at least very difficult. Organizational-legal and economic market infrastructure components:

1) legal framework;

2) credit, banking, tax, insurance, customs systems;

3) exchanges: commodity, stock, currency, labor;

4) transport and communications.

Legal framework there is no market as an integral, connected complex of codes. The basis of the legal framework of the market are Civil Code Russian Federation and the Tax Code of the Russian Federation. The first of them regulates all aspects of the company's activities, and the second - the relationship with the state.

Concerning banking and credit component, then both individual banks and banking organizations (unions) and funds, which are also engaged in lending activities, are actively participating in the market.

Customs system represented on the market by customs organizations of individual countries or groups of countries (European Union).

Tariff regulation is carried out through the classical instrument of foreign trade policy - customs duties and customs tariffs. Customs duty rates are set at the national level.

Exchanges are a very important, weighty element of the market infrastructure.

Huge quantities of commodities are sold on large exchanges of world importance, but more importantly, on large world exchanges (commodity, currency, commodity, stock) prices are set that participants in the corresponding markets around the world have to reckon with, the market situation, the state of affairs depend on them. within countries.

Prices for oil and other resources, materials and raw materials, exchange rates, securities quotes are set on major world exchanges (London, New York and other exchanges). Without them in modern world the functioning of the economy and enterprises is practically impossible.

Transport- the first element of the infrastructure that appeared. Transport links are an important and indispensable component of the functioning of economic relations between enterprises. Vehicles ensure the movement of goods and services from the supplier to the consumer. Functionally, transport directly serves the process of circulation, merging with it completely.

Outside of transport services, it is difficult to imagine the process of circulation of goods and services. Economic relations determine the huge flows of movement of goods from one firm to another. The transport network is formed within the framework of national economic systems.

All types of transport (with the exception of maritime transport) have, first of all, on-farm purposes for their functioning. However, they also serve international transport. As it expands and deepens international trade international transport links are also developing. The most important factors of their constant growth and qualitative improvement are:

1) rates and volumes of foreign economic activity;

2) scientific and technological progress, the use of the achievements of which directly affects the quality of vehicles.

9. Manufacturing enterprise as the basis of the economy

Manufacturing enterprise is the only real basis for the functioning of the economy. It is due to the presence of enterprises in the sphere of production that all other spheres and sectors of the economy exist:

1) the market itself;

2) market infrastructure;

3) service sector enterprises, etc.

A manufacturing enterprise creates real, not fictitious, capital.

Fictitious capital- a special type of self-increasing cost of economic goods, in which the increase in value occurs without its creation (due to market mechanisms redistribution of the cost of economic resources through pricing) - capital circulating in trade.

Real capital- the process of increasing the value of capital through its creation.

Extractive industries are, of course, necessary for the functioning of the national economy, but the product of their activities is not fully real - they only produce for the national economy what is available on its territory.

They are a necessary link in the economy, but by no means should they become the main one. Only processing industry enterprises bring real added value to their products and can thus contribute to the growth of national income and national wealth, the well-being of all citizens of the country.

Manufacturing enterprises should make up a large share among enterprises in the manufacturing sector, since they are exclusively the most important link in the entire economic system, the basis of the national economy.

Other industries have historically emerged as essential tool servicing the activities of a manufacturing enterprise in order to provide an opportunity to specialize exclusively in its activities.

The market appeared as a necessary tool for the sale of manufactured products; enterprises and organizations of market infrastructure are designed to provide enterprises in the manufacturing sector financial means(banks and credit organizations), transport and communications. Service sector enterprises allow the production sector enterprise not to be distracted, for example, by repairing fixed assets, cleaning the premises, providing household services for their employees (canteen, laundry, etc.).

In this way, manufacturing enterprise is the backbone of the economy. Without manufacturing enterprises, the functioning of the economy (at least a closed economy) is completely impossible; and in an open (world) economy, such a national economy would be exceptionally weak.

LECTURE No. 2. The enterprise, its essence, types, functions

1. Classification of enterprises

There are several types of business classifications.

Main signs of classification enterprises are:

1) industry and subject specialization;

2) the structure of production;

3) the size of the enterprise.

The main ones are industry differences manufactured products. According to this classification businesses are divided into:

1) industrial;

2) agricultural;

3) enterprises of transport, communications, construction.

Industry traditionally divided into two large industry groups: mining and processing industry. In turn, the processing industry is divided into branches of light, food, heavy industry, etc.

In practice, there are rarely enterprises whose industry affiliation can be clearly defined. Typically, most of them have intersectoral structure. In this regard, enterprises are divided into:

1) highly specialized;

2) multidisciplinary;

3) combined.

highly specialized enterprises that manufacture a limited range of products of mass or large-scale production are considered. To multidisciplinary companies that manufacture products a wide range and various purposes - most often found in industry and agriculture. Combined enterprises are most often found in the chemical, textile and metallurgical industries, and in agriculture. The essence of combining production is that one type of raw material or finished product at the same enterprise is transformed in parallel or sequentially into another, and then into the next type.

The most complex form of combining production is the complex use of raw materials for the manufacture of products that differ in structure and chemical composition when, on the basis of the same raw material, the enterprise produces products that differ in characteristics, purpose and manufacturing technology.

Grouping companies by enterprise size received the most widespread use. As a rule, all enterprises are divided into three groups: small (up to 50 employed), medium (from 50 to 500 (rarely up to 300)) and large (over 500 employed). When assigning an enterprise to one of the groups, the following can be used indicators:

1) the number of employees;

2) the cost of manufactured products;

3) the cost of fixed production assets.

There is no single international standard for differentiating enterprises, dividing them into small, medium and large ones. Everything depends on the specific situation, the level of development, the type of economy, its sectoral structure. Basically, a classification is applied according to the number of employees with differentiation by sectors of the economy.

Small enterprises in industry, construction and transport began to include enterprises with up to 100 employees, in agriculture - up to 60 people, in retail and consumer services- up to 30 people, in other industries - up to 50 people. At the same time to average annual number workers are added average headcount employees who are not employed by the company. These criteria (taking into account world practice) are conditional criteria for dividing enterprises by size.

By field of activity subdivided into industrial and non-industrial enterprises.

By the nature of the raw materials consumed they are divided into mining enterprises and manufacturing enterprises.

By type of ownership enterprises are divided into state, municipal, private, cooperative, etc.

By scale of business enterprises can be divided into the following types:

1) individual enterprise: any creative activity of one person and his family;

2) collective enterprise.

Hours of operation throughout the year subdivided into year-round enterprises, seasonal enterprises.

By level of specialization companies are divided into:

1) specialized - these enterprises produce a certain range of products;

2) universal - these enterprises produce a wide range of products;

3) mixed - these enterprises occupy an intermediate position between specialized and universal enterprises.

According to the degree of production automation enterprises are divided into automated, partially automated, mechanized, partially mechanized, machine-manual and manual.

By nature of activity enterprises are:

1) non-commercial - not related to the sale of products for the sake of enrichment (charitable activities);

2) commercial - enterprises that generate income. This type of activity is called business.

2. Structure and infrastructure of enterprises

Company structure- this is the composition and ratio of its internal links: workshops, departments, laboratories and other components that make up a single economic object.

The structure of the enterprise is determined by the following main factors:

1) the size of the enterprise;

2) industry;

3) the level of technology and specialization of the enterprise.

There is no stable standard structure. It is constantly being adjusted under the influence of production and economic conditions, scientific and technological progress and socio-economic processes.

The structure of an enterprise is branch and production. Industry affiliation almost always in one way or another affects the structure of the enterprise and its size. The structure of the enterprise is directly formed under the influence of industry production technology. The higher the difficulty technological process, the more branched and cumbersome is the structure of the enterprise (and its size).

The scale of the enterprise has a direct impact on the structure of the internal divisions of the enterprise. To perform a variety of duties in large and medium-sized enterprises, special structural units departments, workshops. At small enterprises, these responsibilities are distributed among the staff by mutual agreement.

circuit diagram enterprise structures includes:

1) main production shops;

2) auxiliary and service shops, warehouses;

3) functional departments (laboratories, other non-production services);

4) other organizations (auxiliary, domestic);

5) enterprise management bodies.

The main workshops can be divided into groups (preparation, processing, assembly, finishing, etc.). Departments and laboratories are also directly classified depending on specific tasks.

The governing bodies, as it were, connect all the structural links of the enterprise.

Unlike large enterprises the functions of the structural units of small enterprises are not differentiated, but on the contrary, they are sometimes integrated to such an extent that the director can simultaneously perform the functions of a chief accountant or foreman.

To main production shops include shops in which products are directly manufactured, intended for sale to consumers.

All other structural divisions belong to internal infrastructure(infrastructure of the enterprise), as they help the implementation of the direct activities of the enterprise.

To the task service shops includes ensuring the normal, uninterrupted operation of the main workshops. These are workshops for the manufacture, repair, sharpening, setting up tools, inventory and other things, for the supervision and repair of equipment, machines, buildings and structures, for the provision of electricity and heat, for the transportation of raw materials, finished products and waste, for cleaning and cleaning, warehouses of the enterprise. Auxiliary shops not directly related to production - procurement and storage of raw materials, materials, waste and garbage disposal. To auxiliary production can include buffets and canteens, first-aid posts, recreation centers, etc. Side shops produce products that are not directly related to the main purpose of the enterprise, this is the processing of waste from the main production.

There are three types production structure enterprises:

1) with the subject structure, the main workshops of the enterprise, their sections are built on the basis of the manufacture by each of them of either a certain product, or any of its parts, or a group of parts. The subject structure simplifies and limits the production relationships between workshops, shortens the path of movement of product components, reduces the cost of inter-shop and workshop transport;

2) the technological structure defines a clear technological isolation. This type of production structure simplifies the management of the workshop, allows you to maneuver the placement of people, and facilitates the restructuring of production from one product to another. Negative features: difficulties in the relationship between workshops and route movements, long equipment readjustment;

3) a mixed structure is characterized by the presence of workshops or departments in the same enterprise, formed both by subject and by technological structure.

Abstract

Economic theory and mathematical modeling

Economics of the organization as an academic discipline. Organization in a market economy. Fixed assets of the organization: types, composition and structure. The concept, composition and structure of working capital. The essence and classification of the personnel of the enterprise. The concept and types of the production program ...




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