Compiled by:

Candidate of Economics, Associate Professor NIKONOVA S.A.

Candidate of Economics, Associate Professor Lozhkin A.G.

Ph.D., Art. teacherAbelguzin N.R.

assistantADEEVA L.N.

Topic 1. Enterprise as the basis of the economy

The primary link in the system of social production is the enterprise (firm).

Company - subject entrepreneurial activity who, at his own risk, carries out independent activities aimed at systematically deriving profit from the use of property, the sale of goods, the performance of work or the provision of services, and who is registered in this capacity in accordance with the procedure established by law.

Firm - legally independent business unit. It can be both a large concern and a small company. A modern firm usually includes several enterprises. If the firm consists of one enterprise, both terms coincide. In this case, the enterprise and the firm designate the same object of economic activity.

Manufacturing enterprise characterized by production, technical, organizational, economic and social unity.

An enterprise is not only an economic entity, but also entity. The legal entity is subject to state registration and acts on the basis of the charter, or the memorandum of association and the articles of association, or only the memorandum of association.

The internal environment of an enterprise (firm) is people, means of production, informationtion and money. The result of the interaction of the components of the internal environment is the finished product (work, services).

The basis of an enterprise (firm) is people who are characterized by a certain professional composition, qualifications, and interests. These are managers, specialists, workers. The results of the enterprise work depend on their efforts and skills. They need means of production: the fixed assets with which the products are manufactured, and the working capital from which these products are created. To pay for the supply of necessary materials, equipment, energy resources, to pay wages to employees and make other payments, the company needs money, which are accumulated on his current account in the bank and partly in the cash desk of the enterprise. Important for the operation of the enterprise is information - commercial, technical and operational.

External environment, which directly determines the efficiency and feasibility of the enterprise, is, first of all, the consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise. Population, in the interests and with the participation of which the enterprise is created, is the main factor external environment. The population is also the main consumer of products and supplier work force.

To the number suppliers enterprises should include credit institutions - banks that supply financial resources, as well as scientific and design organizations that prepare the necessary scientific and technical information for enterprises and project documentation. Control over the implementation of laws is carried out by the government and local authorities. In the external environment, competitors are also active, ready at any time to fully or partially take the place of the enterprise in the market.

To the most important tasks operating enterprise (firm) include:

Reimbursement of costs and receipt of income by the owner of the enterprise (among the owners may be the state, shareholders, private individuals);

Prevention of disruptions in the work of the enterprise (including disruptions in deliveries and the release of low-quality defective products, a sharp reduction in production and income of the enterprise);

Providing consumers with the company's products in accordance with contracts and market demand;

Ensuring the payment of wages to the personnel of the enterprise, normal working conditions and opportunities for professional growth of employees;

Creation of jobs for the population living in the vicinity of the enterprise;

Environmental protection (land, air and water basins);

Stable increase in the growth rate of production volume and income of the enterprise.

To main functions manufacturing company include:

Manufacture of products for industrial and personal consumption in accordance with the profile of the enterprise and market demand;

Sale and delivery of products to the consumer;

After-sales service of products;

Material and technical support of the production process at the enterprise;

Management and organization of work of personnel at the enterprise;

Improving the quality of products;

Decrease in specific costs and increase in production volume at the enterprise;

Entrepreneurship;

Paying taxes, making mandatory and voluntary contributions and making payments to the budget, etc.;

Compliance with applicable standards, regulations, state laws.

Enterprises can be classified according to various quantitative and qualitative parameters. The main quantitative parameters are the number of employees and the annual turnover of capital.

In accordance with the criterion of the number of employees, the following are distinguished:

Small enterprises, or small businesses (up to 100 people);

medium enterprises, or medium business(up to 500 people);

large enterprises, or big business(over 500 people).

It should be noted that it is small business that plays a significant role in the economy of almost all developed countries; it employs up to half of the working population. The term "small enterprise" characterizes only the size of the company, but does not give an idea of ​​the organizational and legal form of the enterprise (private, state, and other enterprises can be small).

Among the qualitative parameters of the classification of enterprises are the following: type of ownership (private or public); the nature and content of the activity; product range; ways and methods of conducting competition; the way of entering various unions and associations; organizational and legal forms of entrepreneurial activity.

Activity commercial organization is aimed at making profit, which is its main goal.

According to the organizational and legal form, legal entities that are commercial organizations, in accordance with the Civil Code of the Russian Federation, are classified as follows:

Business partnerships - full partnership, limited partnership (limited partnership);

Business companies - limited liability companies, additional liability companies, joint-stock companies(open and closed types);

Unitary enterprises - based on the right of economic management, based on the right of operational management;

Production cooperatives (artels).

Business partnerships. A business partnership is a form of entrepreneurship carried out by the joint efforts of two or more persons (individuals or legal entities), each of which has rights and is responsible depending on the share invested in the authorized capital, as well as the place occupied in the management structure. A business partnership owns the authorized capital, divided into shares (contributions). Depending on the type of property liability of their participants, partnerships are divided into two main types: a general partnership and a limited partnership (limited partnership).

General partnership a partnership is recognized, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property. Profits and losses of a general partnership are distributed among its participants in proportion to their shares in the share capital. To determine the amount of taxes, each participant adds his share of the profit to his available income and pays taxes on this amount.

Limited partnership (limited partnership) a partnership is recognized in which, along with the participants engaged in entrepreneurial activities on behalf of the partnership and liable for the obligations of the partnership with their property (general partners), there are one or more contributors (limited partners) who bear the risk of losses associated with the activities of the partnership, within the limits amounts of contributions made by them and do not take part in the entrepreneurial activities of partnerships. A limited partnership, like a general partnership, is created on the basis of a memorandum of association, which is signed by all general partners.

Economic companies. Business companies are commercial organizations founded by one or more individuals or legal entities with the contribution of shares (or the full amount) of the authorized capital.

Society with limited liability(OOO) a company founded by one or more persons is recognized, the authorized capital of which is divided into shares in accordance with founding documents; participants in a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their contributions. It is in this sense that society's responsibility is limited. At the same time, the company itself, as a legal entity, is liable to its creditors for obligations with all its property.

The founding documents of a limited liability company are the memorandum of association signed by its founders and the charter approved by them. If a company is founded by one person, its founding document is the charter.

The company has its own governing bodies - the general meeting of participants (the highest body) and the executive body (sole or collegiate) for the current management of the company.

Additional Liability Company , like an LLC, it is established by one or more persons and has an authorized capital divided into shares determined in the constituent documents. Members additional liability companies jointly and severally answer for its obligations with their property in the same for all multiples of the value of their contributions, determined by the constituent documents of the company. In case of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the other participants in proportion to their contributions.

joint stock company (JSC) a company is recognized, the authorized capital of which is divided into a certain number of shares; participants of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their shares. A joint stock company is created on the basis of an agreement between legal and individuals(including foreign ones) to meet public needs and make a profit. It carries out any activities not prohibited by law, and is created without limitation of validity.

Joint-stock companies can be open and closed. Members Open joint-stock company may alienate their shares without the consent of other shareholders. Such a joint-stock company may conduct an open subscription for shares issued by it and their free sale. At the same time, it is obliged to annually publish for general information the annual report, balance sheet, profit and loss account.

AT closed joint stock company(CJSC) shares are distributed only among its founders or other predetermined circle of persons. Such a company is not entitled to conduct an open subscription for shares issued by it. Shareholders of a CJSC have a pre-emptive right to acquire shares sold by its other shareholders.

The constituent document of both open and closed joint-stock companies is the charter approved by the founders.

The Civil Code defines subsidiaries and dependent companies.

Subsidiary a business company is recognized if another (main) business company or partnership, by virtue of its predominant participation in its charter capital or otherwise, has the ability to determine decisions made by such a company. A subsidiary company is not liable for the debts of the main company (partnership). At the same time, the parent company (partnership) is jointly and severally liable with the subsidiary company for transactions concluded by the latter in pursuance of its instructions.

A slightly different economic status dependent business company. An economic company is recognized as dependent if another, dominant or participating, company has more than 20% of the voting shares of a joint-stock company, or 20% of the authorized capital of an LLC.

unitary enterprise a state or municipal commercial organization is recognized that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. The founding document of a unitary enterprise is the charter. The property of a unitary enterprise is respectively in state or municipal ownership and belongs to such an enterprise on the basis of the right of economic management or operational management (federal state enterprise). A unitary enterprise is liable for its obligations with all its property, however, it is not liable for the obligations of the owner of the property.

Production cooperatives (artels) are voluntary associations of citizens for joint production and economic activity by creating a commercial organization with the right of a legal entity. Membership in a production cooperative is based on personal labor or other participation, as well as on the pooling of property shares. The number of members cannot be less than five. Decisions are made on the principle of “one member - one vote, regardless of the size of the individual share. Members of a cooperative bear subsidiary liability for its obligations. Production cooperatives have become widespread in trade, the service sector, small-scale industrial production, and construction.

Non-Profit Organizations are created in the form of: consumer cooperative; public and religious organizations(associations); funds; institutions; associations of legal entities (associations and unions).

consumer cooperative a voluntary association of citizens and legal entities on the basis of membership is recognized in order to meet the material and other needs of participants and make property share contributions. The founding document in the creation of a consumer cooperative is the charter. Members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the contributed part of the contribution of each of the members of the cooperative. Income received by a consumer cooperative from entrepreneurial activities carried out by the cooperative is distributed among its members.

Public and religious organizations (associations) are recognized as voluntary associations of citizens who, in the manner prescribed by law, have united on the basis of their common interests to satisfy spiritual or other non-material needs. They have the right to carry out entrepreneurial activities only to achieve the goals for which they were created, and corresponding to these goals. Participants (members) of public and religious organizations do not retain the rights to the property transferred by them to these organizations in ownership, including membership fees. They are not liable for the obligations of public and religious organizations in which they participate as their members, and these organizations are not liable for the obligations of their members.

Fund a non-profit organization without membership is recognized, established by citizens and / or legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals. The property transferred to the foundation by its founders (founder) is the property of the foundation. The founders are not liable for the obligations of the fund they have created, and the fund is not liable for the obligations of its founders.

institution an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part is recognized. The institution is responsible for its obligations with the funds at its disposal. In case of their insufficiency, the owner of the respective property bears subsidiary liability for obligations.

For the purpose of coordinating their entrepreneurial activities, as well as providing and protecting public interests, commercial organizations may, by agreement among themselves, create associations in the form associations or unions, being non-profit organizations.

Theoretical questions for the exam in the discipline "Economics of the organization" for technical specialties

1. Economics as a science of economic activity. Basic questions of economics. The value of economic disciplines.
2. public production. factors of production.
3. Market. Character traits market. Market functions and types of markets.
4. Economic fundamentals of the market. The mechanism of the functioning of a market economy. Advantages and disadvantages of the market mechanism.
5. Market valuable papers. Types of securities, their features. Return on securities.
6. The law of supply and demand. elasticity of demand. Market price. Calculation of the equilibrium price.
7. Organizational and legal forms of enterprises. Classification of forms of enterprises.
8. Business partnerships. Features of the distribution of income and responsibility.
9. Society. Essence, advantages and features various types societies.
10. The production structure of the organization, its elements and factors that determine it.
11. Life cycle organizations. Stages of functioning of the organization.
12. Enterprise as an economic entity. The mechanism of the functioning of the enterprise.
13. Essence and signs of entrepreneurship. Conditions for the development of entrepreneurship. Subjects and types of entrepreneurial activity.
14. Small business. Signs of a small business. State support for small business.
15. Production types. Single, serial and mass production, their features.
16. The production cycle, its structure, duration and ways to reduce it.
17. Capital and property of the organization (enterprise).
18. The concept and classification of fixed assets. Valuation of fixed assets. Reproduction of fixed assets.
19. The production capacity of the enterprise.
20. Indicators effective use fixed assets.
21. Intangible assets, their classification, essence and value.
22. Concept, composition, structure and classification working capital.
23. Usage performance indicators working capital.
24. Innovative activity of the organization, its content.
25. Investment policy of the enterprise. Essence and types of investments.
26. Capital investments: structure, sources of financing and performance indicators. Capital investments in energy.
27. The composition and structure of the organization's personnel. Personnel planning and selection.
28. Labor productivity - concept and meaning. Methods for measuring labor productivity. Labor productivity indicators.
29. Forms and systems of remuneration. Tariff wage system: its essence, composition and content.
30. Forms and systems of remuneration. Tariff-free wage system.
31. The concept and composition of production costs and product sales.
32. Expenses. Classification of costs by items and elements.
33. cost structure. The value of the cost and ways to optimize it.
34. Price. Economic content of the price. Price types. Market pricing mechanisms
35. Goals and stages of pricing. Methods and stages of pricing. Price policy organizations.
36. The profit of the organization is the main indicator of the results of economic activity. The essence of profit, its sources and types.
37. Functions and role of profit. Distribution and use of profit.
38. Profitability - an indicator of the effectiveness of the organization. Types and indicators of profitability.
39. Types of plans. Principles and methods of planning. Stages of planning. plan indicators.
40. Planning of economic activity of the enterprise. Development of the organization's goals, mission and objectives.
41. Business plan. Structure, purpose and content of the business plan.
42. Enterprise finance. Functions of finance. financial planning at the enterprise.
43. Financial resources, their composition and purpose. The main financial documents of the company. Financial strategy of the enterprise.
44. Enterprise funds. credit system. Types of loans.
45. Tax system. Tax elements. Types of taxes payable to the budget.
46. Enterprise budget. Types of budgets of various levels.
47. Advertising in the enterprise, its role, types and significance.
48. Organization of sales and distribution of goods through wholesale and retail trade; sales promotion.
49. The value of foreign economic relations for the economy of the industry. Types of foreign economic cooperation. Types of transactions in foreign economic activity. Currency operations.
50. Indicators of the use of material, labor and financial resources enterprises.

Practical tasks for the exam in the academic discipline "Economics of the organization" for technical specialties

1. Calculate the duration of the production cycle, if you want to process a batch consisting of 3 products (n = 3), while the number of processing operations m = 4, the time norm for operations: t 1 = 10 min; t 2 = 40 min; t 3 \u003d 20 min; t 4 \u003d 10 min. Processing is carried out by one worker.

3. Calculate the return on assets of the enterprise's OPF, if 22,000 units were produced per year. products that were sold at a price of 726 rubles for each. The average annual cost of the main production assets of the enterprise is 500,000 rubles.

4. In the 1st quarter, the enterprise sold products worth 25 million rubles, the average quarterly balances of working capital amounted to 5 million rubles. In the 2nd quarter, the volume of sales increased by 10%, and the time of one turnover of working capital will be reduced by one day. Determine the turnover ratio of working capital and the duration of one turnover in days in the 1st and 2nd quarter.

5. Determine the number of workers by profession. Initial data:

6. What is the capital-labor ratio at the end of the year for an LLC if the number of its employees is 500 people. The cost of fixed production assets at the beginning of the year amounted to 24,000,000 rubles. The cost of retired meters ashi n amounted to 6,000,000 rubles.

7. In the reporting year, the output of marketable products amounted to 260 million rubles; the average number of industrial and production personnel of the enterprise (PPP) is 120 people. In the planned year, the volume of marketable products will amount to 280 million rubles, and the number of PPPs has decreased by 10 people. Determine the labor productivity of one employee in the reporting and planning periods, as well as the growth in labor productivity in the planned year.

8. The annual volume of sales of products according to the plan is 2.0 million rubles, in fact, products were produced in the amount of 2.3 million rubles. The planned cost of annual output was planned in the amount of 1.7 million rubles, in fact it decreased by 8%.
Determine the planned and actual profit.

9. For the past period, the enterprise received revenue from its main activity in the amount of 2,200,000 rubles, production costs amounted to 1,600,000 rubles, property was sold in the amount of 300,000 rubles, rental income amounted to 300,000 rubles, losses from non-operating activities amounted to 220 000 rub. Determine the amount of income tax.

10. Hourly tariff rate worker -150 rubles. The production rate is 3 parts per hour. The worker made 480 parts. Determine wages and taxes .

11. The cost of fixed assets is 180,000 rubles, the useful life is 5 years. Determine the annual depreciation amounts using the straight-line method.

12. The company purchased equipment worth 140,000 rubles. Depreciation rate 20% per year. Determine the residual value of the equipment 3 years after purchase using the straight-line method.

13. The hourly tariff rate of a worker is 180 rubles. The production rate is 4 parts per hour. The worker made 680 parts. Determine wages and taxes .

14. In 3 years, the enterprise will need funds in the amount of 1,800,000 rubles for modernization. The bank offers 10% per annum with quarterly capitalization. Determine the amount of the initial deposit.

15. Build a graph of supply and demand and determine the equilibrium price.

16. Calculate the retail price. The free selling (wholesale) price for the goods is 120 rubles, VAT - 18%. The goods enter the trading network through one intermediary, the supply and marketing allowance is 10%, the trade allowance is 30%.

17. The cost of an item of fixed assets is 600,000 rubles, the useful life is 8 years. Determine the annual depreciation amounts using the straight-line method. Determine the residual value after 5 years.

18. In 4 years, the enterprise will need funds in the amount of 2,600,000 rubles for modernization. The bank offers 14% per annum with capitalization. Determine the amount of the initial deposit

19. The company took a loan from the bank 13,000,000 rubles. for 3 years at a simple interest rate of 20% per annum. Determine the accumulated amount that the company must return to the bank.

20. The company purchased a car for 550 thousand rubles. After 5 years, it was sold at a residual value for 100 thousand rubles. Calculate the depreciation rate and the amount of annual depreciation charges.

21. The enterprise for the past period received revenue from its main activities in the amount of 4,200,000 rubles, production costs amounted to 2,600,000 rubles, property was sold in the amount of 500,000 rubles, rental income amounted to 600,000 rubles, losses from non-operating activities amounted to 220 000 rub. Determine the amount of income tax.

23. In the 1st quarter, the enterprise sold products worth 20 million rubles, the average quarterly balances of working capital amounted to 2 million rubles. In the 2nd quarter, the volume of sales increased by 10%, and the time of one turnover of working capital will be reduced by one day. Determine the turnover ratio of working capital and the duration of one turnover in days in the 1st and 2nd quarter.

24. The annual volume of sales of products according to the plan is 2.6 million rubles, in fact, products were produced in the amount of 2.8 million rubles. The planned cost of annual output was planned in the amount of 2.3 million rubles, in fact it decreased by 8%. Determine the planned and actual level of product profitability.

25. Determine the capital-labor ratio of the joint-stock company "Aril", if the number of its workers is 300 people. The cost of fixed production assets at the beginning of the year amounted to 21,000,000 rubles. The cost of the retired cars was 6,000,000 rubles.

CRITERIA FOR ASSESSING STUDENT KNOWLEDGE

• an “excellent” mark is given if the student builds the answer logically, reveals a deep knowledge of the basic concepts and fully reveals the content of the questions. Confidently answers additional questions. When answering correctly uses scientific vocabulary. The student successfully copes with the practical task;
• the grade “good” is given if the student builds the answer in accordance with the plan, reveals a good knowledge of the basic concepts and fully reveals the content of the questions. The answer contains a number of minor inaccuracies. There is some uncertainty or inaccuracy when answering additional questions. Speech is literate with the use of scientific vocabulary. The student successfully copes with the practical task or makes minor mistakes;
• a “satisfactory” grade is given if the student's answer is not logically built. A weakness is found in the detailed disclosure of substantive issues, although the basic concepts are revealed correctly. There is a strong degree of uncertainty when answering additional questions. Scientific vocabulary is used to a limited extent. The student successfully copes with the practical task or makes significant mistakes;
• the “unsatisfactory” mark is given if the student is unable to correctly reveal the content of the basic concepts. Shows a desire to replace the scientific substantiation of the problem with the reasoning of the everyday plan. The answer contains a number of serious inaccuracies. Household vocabulary prevails. The student is unable to complete the practical task.

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

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

 1. Structure national economy

 2. The concept and features of 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 of the enterprise

 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-commercial commercial organizations

 8. Small and large enterprises, their interaction

 9. Business associations and unions

 LECTURE No. 3. Fixed assets of the enterprise

 1. The main production and 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 fixed production assets. Depreciation

 4. Efficiency of fixed capital use

 LECTURE No. 4. Current assets of the enterprise

 1. Essence and structure of working capital

 2. Sources of working capital formation

 3. Circulation and indicators of working capital turnover

 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. Labor force structure

 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. Fixed, variable and total production costs

 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 the production capacity of the enterprise

 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 of industries Agriculture(plant growing, animal husbandry, etc.) and food industry enterprises (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 government sector, the enterprise sector, the 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, performance of work or 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 the formation of a 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 sphere 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 are 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 stages 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- this 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 a market economy, which radically changed the attitude towards private property, competition, and 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. The strategic goals reflect 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-profiling production from one product to another or releasing them in parallel, depending on the emerging market conditions, competition in terms of product quality;

4) flexible pricing policy;

5) rational use all resources, reducing costs and ensuring 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 state bodies is expanding, 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 that require 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, but 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 side is determined by the 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 kind of trading business, since its object of sale is a specific product: money, currency, securities (stocks, bonds, bills), that is, 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 securities). 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 in debt, and after a certain time 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 amounts 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 stock exchanges (London, New York and other stock 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 consumers. 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 transportation. 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 industry enterprises, of course, are necessary for the functioning of the national economy, but the product of their activity 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 resources(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.).

Thus, 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 the average annual number of employees, 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 complexity of the 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, 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 of production structure of the enterprise:

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 some of its parts, or a group of parts. The subject structure simplifies and limits the production relationships between shops, shortens the path of movement of product components, reduces the cost of inter-shop and shop 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.

The textbook discusses methodological aspects statistical and economic evaluation activity 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 tutorial contains many specific 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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GBPOU

Moscow Police College

Lectures

in the discipline "Economics of the organization"

(for free software)

Lecturer GBPOU Moscow Sergeeva I.A.
Lectures on the discipline Economics of the organization (enterprise)
Introduction
basis modern society, covering almost all of its sides, is the economy, which serves as a source of emergence and satisfaction of our material and spiritual goods and needs.

In the classical definition, economics is the science of how a society uses certain, limited resources to produce goods and services and distributes them among various groups of people.

Depending on the level of economic problems under consideration, it is divided into macroeconomics (the science of studying the process of formation of national income, government budget policy, monetary policy of the Central Bank, the study of inflation, unemployment, economic growth) and microeconomics (the science of studying market entities (enterprises , sectors of the economy, financial markets, banks, etc.)). The field of study of the latter includes the economics of organizations (enterprises).

Enterprise economy is a science that studies and reveals the socio-economic and administrative-economic mechanism of the process of creating material goods that people need at the enterprise level. On the other hand, the economy of the enterprise is the activity of economic entities in the creation and distribution of useful products in society.

In conditions market system management, the enterprise becomes the main link in its implementation. The enterprise not only produces products, but also creates jobs, calculates wages, pays federal and local taxes, thereby participating in the maintenance government agencies and financing of social programs.

The company independently decides on the production of goods, the distribution of income received. The interests of the enterprise is to ensure the standard of living ( wage, the level of social benefits) for their employees, the development of the production base, the payment of taxes, etc. The degree of satisfaction of these interests depends on the results of the economic activity of the enterprise.

Subject this discipline are the processes and phenomena that arise in the implementation of economic activities of enterprises or organizations. These are the processes of production of products, their distribution and exchange on the market, settlements with suppliers and buyers, relations with the state and banks, financing and hiring labor, marketing and management.

AT tasks disciplines include determining the place of an enterprise in the modern economy and knowing the basics of entrepreneurial activity, studying the external environment and operating conditions of an enterprise, characterizing production factors and financial resources, calculating the cost and other technical and economic performance indicators, implementing marketing mix and enterprise development planning.

Lecture number 1.

The concept of organization. Organization in a market economy.

2. Classification of enterprises (organizations)

1. Enterprise (organization) as the primary link in the economy.

An enterprise is an economic unit of the country's economic system. The exceptional versatility of the enterprise allows us to consider only a certain (limited) number of basic features and external relations, structural characteristics, the processes taking place in it and the active participants.

The enterprise is the main link of the national economy, an independent economic statutory entity that has the rights of a legal entity and carries out production, research and commercial activities in order to obtain the appropriate profit (income).

Initially, in domestic politics, the emphasis was placed on the concept of an enterprise as an economic unit. Currently, the enterprise is considered as an economic entity, and the statistics show groupings by sectors of the economy. We must not forget the need to take into account the type of activity of the enterprise.

According to the above provisions, an enterprise is an economic entity that owns, manages or manages separate property and is liable for its obligations with this property.

When characterizing the concept of an enterprise, it is important to take into account the purpose of its activities. Article 50 of the Civil Code of the Russian Federation states: “Legal entities may be organizations pursuing profit making as the main goal of their activities (commercial organizations), or not having profit making as such a goal and not distributing the profit received among the participants ( non-profit organizations)».

2Classification of enterprises (organizations)

Each company has the following main features:

- organizational unity is an organized team with its own internal structure and management order;

- property isolation - the presence of a balance sheet;

- property liability - the company bears full responsibility with all its property for various obligations;

- own name, under which the enterprise acts in economic circulation;

- operational, economic and economic independence - the enterprise itself carries out various kinds of transactions and operations, it itself receives profit or incurs losses, at the expense of profit it ensures a stable financial position and further development of production.

The main features of the classification of enterprises are:

- branch and subject specialization. By industry, enterprises are divided into: enterprises of industry, agriculture, construction, transport, trade, Catering etc.;

- structure of production. According to the structure of production, enterprises are divided into highly specialized, diversified, combined, as well as vertically integrated, horizontally integrated and diversified;

- the size of the enterprise. By size, all enterprises are divided into three groups: small, medium and large enterprises;

- organizational and legal form. Legal form enterprise is a set of legal and economic norms that determine the nature, conditions and methods of formation of legal and economic relations between employees and the owner of the enterprise, between the enterprise and other economic entities and bodies external to it state power. These legal norms regulate internal and external relations, the order of organization and the activities of enterprises.

Russian legislation recognizes, along with individual entrepreneurship, such forms as commercial organizations in the form of business partnerships(full and limited), companies (limited liability, joint stock), production cooperatives, state and municipal unitary enterprises.

3. Factors affecting the effective functioning of the enterprise (organization)

In a market economy, a variety of factors affect the efficiency of an enterprise (in this text, the word “factor” refers to the driving force that affects the efficiency of an enterprise in a market environment). They can be classified according to a variety of criteria.

Depending on the direction of impact, all factors can be grouped into two groups: positive and negative. Positive - these are factors that have a beneficial effect on the activities of the enterprise, and negative - on the contrary.

Depending on the place of occurrence, all factors can be classified into internal and external. Internal factors depend on the activities of the enterprise itself, i.e. the enterprise itself generates them. External factors are factors related to changes in market conditions, the political situation in the country and, on a more global scale, related to the activities of the state. In a word, external factors do not depend on the activity of the enterprise itself, but influence its activity.

In addition, all internal factors can be divided into objective and subjective. Objective - these are factors, the occurrence of which does not depend on the subject of management. More subjective factors, and they make up the vast majority, are completely dependent on the subject of management, and should always be in the field of view and analysis.

Lecture 2

Production structure of the organization

3. Production structure organizations (enterprises)

1. Types, forms and methods of organizing production

Production is the process of creating material goods necessary for the existence and development of society. The content of production determines labor activity which implies labor itself, objects and tools of labor. The product of material production is a material good, which is a combination of the substance of nature and labor.

Properly organized production is based on the following basic principles: specialization, proportionality, parallelism, continuity, directness and rhythm.

Under type production organizations understand the complex characteristics of the characteristics of the organization and the technical level industrial production. The type of organization of production is influenced by a number of factors: the scale of production, the level of specialization, the complexity and stability of the manufactured product range, due to the size and repeatability of production. The following types of production should be distinguished: mass, serial, single and mixed. In turn, serial production is divided into small-batch, medium-batch and large-batch.

There are the following forms organization of production: specialization, cooperation, combination. Specialization is the concentration (concentration) of homogeneous production, which by its type is mass or large-scale. Specialization of production can be: subject (by type of product); technological (according to production stages); production (by type of activity).

Cooperation - direct production links between enterprises participating in the joint production of certain products. Distinguish cooperation according to sectoral and territorial principles. Cooperation according to the branch principle is divided into intra-branch and inter-branch, and according to the territorial principle - into intra-district and inter-district.

Combination is a technological combination of interconnected heterogeneous productions of one or different industries within the framework of one enterprise-combine. There are three forms of combination: a) sequential processing of raw materials up to the receipt of finished products; b) the use of production waste for the development of other types of products; c) complex processing of raw materials (production from one type of raw material various kinds products).

2. The concept of the production process.

The production process is a purposeful, step-by-step transformation of raw materials and materials into a finished product of a given property, suitable for consumption or further processing. In other words, the production process is the purposeful actions of the personnel of the enterprise, which, using the means at its disposal, produces products that are in demand.

Production processes in the enterprise are divided into two types: main and auxiliary. The main ones include processes directly related to the transformation of the object of labor into finished products. Auxiliary processes only contribute to the flow of the main processes, but do not directly participate in them.

The production process is heterogeneous. It breaks down into many elementary technological procedures that are performed in the manufacture of the finished product. These individual procedures are called operations.

An operation is an elementary action (work) aimed at transforming the object of labor and obtaining a given result. Usually it is performed at one workplace without readjustment of equipment and is performed using a set of the same tools.

Operations like production processes are divided into main and auxiliary. During the main operation, the subject of processing changes its shape, size and quality characteristics, while during the auxiliary operation, this does not happen. Auxiliary operations only ensure the normal flow and performance of the main operations.

Depending on the type and purpose of the product, the degree of technical equipment and the main profile of production, manual, machine-manual, machine and hardware operations are distinguished.

3. Production structure of the organization (enterprise)

Production structure about organization (enterprise) is the composition and ratio of its internal links: workshops, departments, laboratories and other components that make up a single, economic object. It consists of main and auxiliary divisions, servicing farms and non-production divisions. The workshops of the main production include the workshops in which the products intended for sale to consumers are directly manufactured. Auxiliary and service shops include shops whose task is to ensure the normal, uninterrupted operation of the main shops (repair, control, transport, cleaning, warehouses).

Lecture 3

Fixed assets of the enterprise

2. Composition and structure of fixed production assets, methods of their evaluation.

1. The concept and essence of the main production assets of the enterprise.

The main production assets (OPF) of an enterprise are the means of labor used repeatedly in the production process, not modified in the production process, gradually transferring their value to products.

Fixed assets (in-kind - fixed assets, fixed capital) - a part of property used as means of labor in the production of products, performance of work or provision of services for a period exceeding 12 months, or a normal operating cycle, if it exceeds 12 months. Items used for a period of less than 12 months, regardless of their value, items valued at the date of acquisition of no more than one hundred times the legal minimum monthly wage per unit, regardless of their useful life , and other items established by the organization, based on the rules of the provisions on accounting(see PBU 6/97).

The role of fixed assets in the labor process is determined by the fact that in their totality they form the production and technical base (and in trade - the material and technical base) and determine the production capacity of the enterprise.

Grouping fixed assets by industry feature(trade, industry, etc.) allows you to get information about their value in each industry, study the features of the structure, etc.

Depending on the purpose in the production and economic activities fixed assets are divided into: production (machines, machine tools, apparatus, tools, buildings of the main and auxiliary workshops, departments, services, buildings for the sale of products in the form of warehouses, vehicles, etc.) and non-production (fixed assets of housing and communal services , clinics, clubs, stadiums, kindergartens, etc.).

Depending on the specific features of participation in the production process fixed assets are divided into active (machinery, equipment, vehicles) and passive, i.e., creating conditions for the production process.

By type fixed assets are divided into: buildings (industrial and technical, service, etc.), structures (engineering and construction facilities serving industrial and water supply, hydraulic (etc.), transmission devices (electricity networks, heating networks, pipelines, etc. .), machinery and equipment (tools that change the properties, shape or state of the material), vehicles, tools, production equipment and accessories, household equipment, working and productive livestock, perennial plantations, capital expenditures for land improvement, other fixed assets, capital investments in leased objects related to fixed assets.

By degree of use fixed assets are divided into those that are: in operation; in stock (reserve); in the stage of completion, additional equipment, reconstruction and partial liquidation; on conservation.

Depending on the existing rights fixed assets are subdivided into: fixed assets belonging to the organization on the basis of ownership (including those leased out); fixed assets held by the organization in operational management or economic management; items of fixed assets received by the organization on lease.

Enterprises use a single standard classification of fixed assets, according to which these assets are grouped according to their industry, purpose, type, ownership and use.





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