An enterprise is an independent economic entity created in accordance with the procedure established by law for the production of products and the provision of services in order to meet social needs and make a profit. The main features of the enterprise:

• organizational unity: an enterprise is a team organized in a certain way with its own internal structure and management procedure. Based on the hierarchical principle of organizing economic activity;
• a certain set of means of production: an enterprise combines economic resources to produce economic benefits in order to maximize profits;
• separate property: the enterprise has its own property, which it independently uses for certain purposes;
• property liability: the enterprise bears full responsibility with all its property for various obligations;
• the enterprise assumes one-man management, is based on direct, administrative forms of management;
• acts in economic circulation on its own behalf (name);
• operational - economic and economic independence: the enterprise itself carries out various kinds of transactions and operations, it itself makes a profit or bears losses, at the expense of the profit ensures a stable financial position and further development of production.

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

The external environment, which directly determines the efficiency and feasibility of the enterprise, is, first of all, consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise.

The objectives of the operating enterprise are:

• receipt of income by the owner of the enterprise (among the owners may be the state, shareholders, individuals);
• providing consumers with the company's products in accordance with contracts and market demand;
• providing the personnel of the enterprise with wages, normal working conditions and the possibility of professional growth;
• creation of jobs for the population living in the vicinity of the enterprise;
• environmental protection: land, air and water basins;
• prevention of disruptions in the operation of the enterprise (disruption of delivery, release of defective products, a sharp reduction in production volumes and a decrease in profitability).

The tasks of the enterprise are determined by:

• the interests of the owner;
• the size of the capital;
• the situation within the enterprise;
• external environment.

The main functions of the enterprise include:

• production of products for industrial and personal consumption in accordance with the profile of the enterprise;
• sale and delivery of products to consumers;
• after-sales service;
• material and technical support of production;
• management and organization of personnel work at the enterprise;
• improving product quality, reducing unit costs and increasing production volumes;
• entrepreneurship;
• payment of taxes, as well as mandatory and voluntary contributions and payments to the budget and other financial bodies;
• compliance with applicable standards, regulations, government laws.

The functions of the enterprise are concretized and refined depending on:

• the size of the enterprise;
• industry affiliation;
• degrees of specialization and cooperation;
• availability of social infrastructure;
• forms of ownership;
• relationships with local authorities.

Existing and operating enterprises differ from each other by the organizational and legal structure, scale, profile of activities, etc. they are different in terms of conditions, goals and nature of their functioning. For a deeper study of entrepreneurial activity, enterprises are usually classified according to the following main characteristics:

By the type and nature of the activity.

First of all, enterprises differ from each other by industry. They are subdivided into enterprises of the production and non-production spheres, then into smaller subdivisions (industrial, agricultural, credit and financial, transport, etc.). Based on the type or type of products or services produced by an enterprise, it is possible to distinguish between the industry-specific and sub-industry types of enterprises (for example, automotive, coal mining, insurance, etc.).

By the size of the enterprise.

As a rule, on this basis, enterprises are classified as follows:

• small - up to 50 employees;
• medium - from 50 to 500 (sometimes up to 300);
• large - over 500, including
• especially large - over 1000 employed.

By ownership.

Ownership forms the basis of the legal status of an enterprise. By forms of ownership, they are distinguished:

• state;
• municipal;
• private;
• cooperative enterprises;
• enterprises owned by public organizations;
• and, in other forms of ownership (including mixed ownership, property of foreign persons, citizens and stateless persons).

State-owned enterprises are understood to be both purely state-owned and mixed, or semi-state. In purely state-owned enterprises, the state usually owns all the share capital obtained as a result of nationalization or newly created. In mixed public-private companies, the state, represented by a ministry or company, can own a significant part of the block of shares (more than 50%), and then it, as a rule, exercises control over their activities. By ownership of capital.

By ownership of capital and, accordingly, by control over the enterprise, national, foreign and joint (mixed) enterprises are distinguished. Enterprises whose capital belongs to the entrepreneurs of their country is called national. Nationality is also determined by the location and registration of the parent company. Foreign enterprises are called enterprises, the capital of which belongs to foreign entrepreneurs, in whole or in a certain part, ensuring their control. Foreign enterprises are formed either through the creation of a joint stock company or through the purchase of controlling stakes in local firms, leading to the emergence of foreign control.

Enterprises whose capital belongs to entrepreneurs of two or more countries are called mixed in capital. Registration of a mixed enterprise is carried out in the country of one of the founders on the basis of the legislation in force in it. Mixed enterprises are one of the varieties of the international entanglement of capital. Mixed capital enterprises are called joint ventures when the purpose of their creation is to carry out joint business activities.

Enterprises whose capital belongs to entrepreneurs of several countries are called multinational. By organizational and legal forms.

1. Business partnerships and companies

2. General partnership

3. Limited partnership (limited partnership)

4. Limited Liability Company (LLC)

5. Additional Liability Company (ALC)

6. Joint Stock Company (JSC)

7. Production cooperatives (artels)

8. Unitary enterprise (federal state enterprise).

Source - Khungureeva I.P., Shabykova N.E., Ungaeva I.Yu. Enterprise Economics: Textbook. - Ulan-Ude, VSGTU Publishing House, 2004 .-- 240 p.

Federal State Budgetary Educational

institution of higher professional education.

Moscow State Agrarian University V.P. Goryachkina (RGAUMSKhA)

Faculty of Distance Education

Department: Economic Theory

By discipline: "Microeconomics"

On the topic: "An enterprise in a market economy"

Completed: 1st year student of FZO, 17 - eq. R. V. Kryuchkov

Checked by: Galanov Victor Vyacheslavovich

Moscow, 2014

Introduction

Enterprise in a market economy

1Competition

2 Characteristics of the enterprise by size

How does an enterprise behave in a market economy

1Efficiency of the enterprise in a market economy

Conclusion

Bibliography

Introduction

At all stages of economic development, the main link is the enterprise. It is at the enterprise that the production of products is carried out, various types of services are provided, there is a direct connection between the employee and the means of production. An independent enterprise is understood as a production unit that has production and technical unity, organizational, administrative and economic independence. The enterprise independently carries out its activities, disposes of the manufactured products, the profit received, which remains at its disposal after paying taxes and other mandatory payments.

The key figure in market relations is the entrepreneur.

In this case, the subject of entrepreneurial activity can be either an individual citizen or an association of citizens.

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

The purpose of the enterprise is to meet social needs and make a profit. In pre-reform Russia, the main goal of the enterprise was considered to be the satisfaction of social needs. Is it possible today, in a market economy, to discard, exclude this goal and leave the only goal to obtain the maximum possible profit? No.

.Enterprise in a market economy

A modern enterprise is a complex organizational structure.

In market conditions, the importance of three main directions of organizing an industrial enterprise is increasing:

scientific organization of production;

scientific organization of labor;

scientific management organization.

The scientific organization of production has the goal of creating an optimal technical and technological system at the enterprise. These are reliably and efficiently functioning production equipment and technology, well-ordered technical and organizational relationships of workers.

The task of the scientific organization of labor (STO) is to build healthy formal relations in a team of workers, including a system of measures to create conditions for highly productive, effective creative work. But the capabilities of NOT are limited by the technical and technological state of the enterprise, its financial and economic assets.

The scientific organization of management is a system of technical, economic and humanitarian means that ensure the purposefulness of the impact on the material and human subsystems of the enterprise. It promotes their interaction in order to achieve the best material, technological and economic effect.

At the initial stage of creating a new enterprise, the composition of the founders is determined and the constituent documents are developed: the charter of the enterprise and the agreement on the creation and activities of the enterprise, indicating its organizational and planning form. Along with this, minutes No. 1 of the meeting of the participants of the enterprise being created on the appointment of the director and chairman of the audit commission is drawn up. Then a temporary bank account is opened, where at least 50% of the authorized capital must be received within 30 days after the registration of the enterprise. Further, the company is registered at the place of its establishment with the local government. For state registration, the following documents are submitted to the relevant authority:

application of the founder (or founders) for registration;

company charter;

the decision to establish an enterprise (as a rule, the resolution of the meeting of founders);

the agreement of the founders on the establishment and operation of the enterprise;

certificate of payment of the state fee.

If the established procedure for creating an enterprise is violated or the necessary constituent documents are missing, or the documents submitted do not meet the requirements of the law, the applicant is given the right to apply to the court, which will make the final decision. When the registration is completed and the registration certificate is received, all information about the new enterprise is transferred to the Ministry of Finance of the Russian Federation for inclusion of the enterprise in the State Register of Enterprises. Here the enterprise is assigned codes of the All-Russian Classifier of Enterprises and Organizations. The final stages of creating a new enterprise are coming. Participants make their full contributions (no later than a year after registration), open a permanent bank account, the company is registered with the district tax office, orders and receives a round seal and a corner stamp. From that moment on, the enterprise begins to function as an independent legal entity.

In modern conditions of economic development, any entrepreneur, and even more so an entrepreneur engaged in production activities. The first of them is to find yourself in the economic space, or, as they say, your own economic niche. The entrepreneur will have to study the state of the market, supply and demand for certain goods in the industry or region of interest to him. Possible obstacles or limitations should be envisaged. It is necessary to study the possibility of obtaining benefits - borrowed, tax, etc. and, thus, to determine the general conditions for investing funds.

Having determined his economic niche, an entrepreneur can decide on the specialization of his enterprise. It will be necessary to assess the capabilities of future consumers, find out all possible information about competitors, decide on the technique and technology with which the products will be manufactured. Of no small importance is the choice of the form of entrepreneurship - individual or collective. Choosing an individual form, the entrepreneur acts at his own peril and risk. His enterprise is private, it belongs to him on the basis of ownership or to members of his family on the basis of joint ownership, and in case of failure, the owner bears full responsibility for the obligations of the enterprise and pays with his own funds and his property. Having made a choice in favor of the collective form, the entrepreneur shares responsibility with his partners in the enterprise. This form allows you to reduce risk and attract additional resources.

The next step is the formation of a production base. The entrepreneur will have to purchase or lease production and storage facilities, equipment, machines, tools, purchase raw materials and materials, semi-finished products, components, attract labor. In this regard, the company enters into relations with equipment manufacturers, suppliers of raw materials and materials, with intermediary firms. Workers are hired at the labor exchange, through press advertisements and in other ways.

An important stage is the attraction of funds. As a rule, an entrepreneur or his partners do not have enough own funds to start and develop a business. The cash deficit can be overcome by issuing shares, i.e. partially transferring the rights to participate in the capital and profits of the enterprise, own debt obligations, as well as receiving loans from commercial banks.

The company enters into relationships with legal entities and individuals purchasing its shares or debt obligations, as well as with commercial banks. Bank loans are divided into short-term, medium-term and long-term.

The specificity of the transition period to the market, which has now developed in our country, has led to the fact that short-term loans are of the greatest interest to both parties (both the enterprise and the bank).

They are issued by banks, as a rule, for 30, 60 and 90 days, i.e. up to three months. The provision of loans by banks to enterprises is often accompanied by various insurance operations. Buildings, stocks of material assets, etc. may be subject to insurance. In this case, enterprises enter into business relationships with insurance companies. By issuing shares, bonds, other securities or purchasing them, enterprises turn to the stock market, i.e. the securities market. Here, the list of organizations with which enterprises enter into relationships is quite large. These are stock exchanges, credit and financial institutions, investment funds, individual investors, etc. This is not a complete list of production and market relations of the enterprise. With the further development of market relations, this list will be expanded and supplemented.

1.1 Competition

The most important factor in the market environment is competitiveness.

It largely determines the forms of economic activity of people. The most striking manifestation of rivalry is competition.

Competition is the economic competition between manufacturers of the same product in the marketplace to attract as many customers as possible and thereby maximize the benefits.

Competition is an important control in the market system.

The market mechanism of supply and demand brings the wishes of consumers to the enterprises - manufacturers of products, and through them - to the suppliers of resources. However, it is competition that forces the manufacturer and resource suppliers to properly satisfy the wishes of consumers. Competition causes an expansion of production and a decrease in the price of a product to a level corresponding to production costs.

In the classical economic literature (in particular, in the works of A. Smith) there is the term "invisible hand". Its essence is. that manufacturers and suppliers of resources, seeking to increase their own benefits and operating within the framework of a highly competitive market system, at the same time, as if directed by an “invisible hand,” contribute to ensuring state and public interests. Under the existing competitive environment, enterprises use the most economical combination of resources for the production of a given volume of products, since this corresponds to their private benefit. At the same time, such use of resources is also in the interests of society. As a result, the concept of the "invisible hand" leads to the fact that if enterprises maximize their profits, then the social product is also maximized.

1.2Characteristics of the enterprise by size

The characteristics of the enterprise in terms of size is of great importance, since in most countries the state, in order to maintain competition, provides assistance to small and medium-sized enterprises, as a rule, which are not part of any monopolistic association.

Small businesses are not a special type of entrepreneurial activity. A small enterprise can be of any form of ownership or organizational and legal form; such enterprises operate in any sphere of the economy. The separation of small business into an independent form of entrepreneurship is associated, on the one hand, with the place and role of small enterprises in the modern economy and, secondly, with the attitude of the state towards them.

Small enterprises, as the most mobile form of business, quickly respond to changes in the market environment, facilitate the rapid saturation of the market with goods, the rapid development of the achievements of scientific and technological progress, create new jobs, and create a competitive environment. That is why all states provide support to small businesses, providing them with tax incentives, providing credit, financial, organizational, scientific and technical assistance.

Currently, small businesses occupy a very high share in the economy of most countries.

Thus, in the United States there are about 20 million small and medium-sized enterprises, which employ more than 50% of the workforce, and the share of these enterprises in the country's GDP exceeds 50%. There are about 6.5 million small and medium enterprises in Japan, which provide jobs for 78% of the employed and create more than 52% of GDP. In the EU, the share of workers in small and medium-sized enterprises is 72%, the share of which in GDP exceeds 65%.

As of January 1, 2002, there were 843 thousand small enterprises operating in Russia, employing 6 million people (less than 10% of the total number of employees). The number of small businesses is significantly less than the "critical mass" required to create a competitive environment.

If we proceed from international practice, according to which one small enterprise should account for 30-50 inhabitants, then in Russia it is necessary to have 3.5-5 million small enterprises. In recent decades, small business has begun to actively introduce itself into innovative processes and perform the functions of a "pioneer" in the scientific and technical sphere. The so-called venture (from the English adventure - adventure, bold enterprise) enterprises began to emerge and actively develop. A venture capital enterprise is a small enterprise engaged in scientific research, experimental design, engineering development, the introduction of innovations, as well as providing various kinds of engineering services (engineering and consulting services for the preparation and maintenance of the production process and sales of products), etc. A feature of venture capital enterprises is their focus on the implementation of "risky projects". Ventures are often set up to test large, capital-intensive new product projects. Statistics show that, for example, in the United States, 20% of venture capital firms then turn into large corporations, 60% are taken over by larger companies, 20% go bankrupt.

Of particular interest is such a form of small business organization as franchising (from franchise - preferential) - a system of small firms that conclude an agreement on the right to use the trademark of a large firm. Small firms become retailers for large companies. Such contracts are mutually beneficial, since small firms receive benefits in the form of discounts on prices, assistance in delivering goods, purchasing equipment, and obtaining loans.

Thus, in a developed market economy, it is legitimate and effective for the existence of large firms that have the ability to finance research and development, implement large projects with long periods of implementation and payback, as well as small and medium-sized enterprises. The coexistence of firms of different sizes enables a market economy to effectively meet the diverse needs of society.

2.How does an enterprise behave in a market economy

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

The basis of the enterprise is made up of personnel, which is characterized by a certain professional composition, qualifications, interests. These are managers, specialists, workers. The results of the enterprise depend on their efforts and skills. Of course, they need the means of production: the fixed assets with which the products are manufactured, and the circulating assets from which these products are created. For settlements for the supply of the necessary materials, equipment, energy resources, for the payment of wages to employees and for making other payments, the enterprise needs money, which is accumulated in its current account with the bank and partially in the cash desk of the enterprise. In the absence of a sufficient amount of its own money, the company resorts to loans.

Information is important for the operation of an enterprise: commercial, technical and operational. Commercial information answers the questions: what products and in what quantities need to be made; at what price and to whom to sell it; what expenses will be required for its production. Technical information gives a comprehensive description of the product, describes the technology for its manufacture, establishes from which parts and materials each product must be produced, with the help of which machines, equipment, tools and techniques, in what sequence the work should be carried out. On the basis of operational information, tasks are issued to personnel, their arrangement is carried out in workplaces, control, accounting and regulation of the course of the production process are carried out, as well as adjustment of managerial and commercial operations. With the help of information, all the components of an operating enterprise are connected into a single synchronously functioning complex aimed at producing a given type of product, of an appropriate quantity and quality.

The external environment, which directly determines the efficiency and feasibility of the enterprise's work, is, first of all, consumers of products, suppliers of production components, as well as government bodies and the population living in the vicinity of the enterprise The population, in the interests and with the participation of which the enterprise is created, is the main factor of the external environment. The population is also the main consumer of products and the supplier of labor. Obviously, the number of suppliers of the enterprise should include credit institutions - banks that supply financial resources, as well as scientific and design organizations that prepare the necessary scientific and technical information and project documentation for enterprises. All activities of manufacturing enterprises are based on the legal framework. Implementation and control over the implementation of laws is the responsibility of the government and local authorities. Thus, the enterprise occupies a central place in the national economic complex.

The objectives of the operating enterprise are:

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

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

providing the personnel of the enterprise with wages, normal working conditions and the possibility of professional growth;

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

environmental protection: land, air and water basins;

prevention of disruptions in the operation of the enterprise (disruption of delivery, release of defective products, a sharp reduction in production volumes and a decrease in profitability).

The tasks of the enterprise are determined by:

the interests of the owner;

the size of the capital;

the situation within the enterprise;

external environment.

The most important task of the enterprise is to generate income through the sale of manufactured products to consumers. On the basis of the income received, the social and economic needs of the labor collective and the owners of the means of production are satisfied. The above tasks can be solved by enterprises only if in their work they adhere to certain principles and perform the necessary functions.

1The efficiency of the enterprise in a market economy

In a market economy, the efficiency of an enterprise is influenced by various factors that are classified according to certain criteria.

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

Depending on the place of origin, all factors can be classified into internal and external.

Internal factors depend on the activities of the enterprise itself, and they are so numerous and diverse in their purpose and content that they can be conditionally grouped into the following groups:

Factors of resource provision of production. These include production factors (buildings, structures, equipment, tools, land, raw materials and materials, fuel, labor, information, etc.), that is, everything without which the production of goods and the provision of services in quantity and quality is unthinkable. required by the market. The peculiarity of resource provision is that it at its cost makes up more than 90% of the property and funds of the enterprise, and also transfers its value to the finished product either in parts (fixed assets) or completely (objects of labor, labor). Hence the various requirements for their provision. For example, fixed assets, due to their high cost and duration of use, should have high productivity, efficiency in use, versatility, reliability in work, and the objects of labor, in terms of their quantitative and qualitative composition, should be sufficient for the production of the necessary products and at the same time minimal, not leading to an increase in production costs due to the formation of excess

stocks. But this is only one side of the issue, the other is the need for rational use of available production resources, which will require, first of all, consideration of the content of such economic categories as cost, profit, profitability, pricing in market conditions.

Factors ensuring the desired level of economic and technical development of the enterprise (scientific and technical progress, organization of labor and production, professional development, innovation and investment, etc.).

Factors that ensure the commercial efficiency of the production and economic activities of the enterprise (the ability to conduct highly efficient commercial and supply activities). At the same time, in terms of the degree of impact on production, they are different. So, the first group of factors determines the resources of the enterprise, its capabilities, and the degree of implementation of these capabilities depends on the use of the second group. The emergence of the third group of factors is directly related to market relations. Their implementation is aimed at:

ensuring the rhythm of production by providing the enterprise with all the necessary resources for the production of goods in quality and quantity, allowing to meet the requirements of the market;

reducing production costs or keeping them at a certain level through effective commercial work;

making a profit in the amount that ensures the technical and economic development of the enterprise.

This classification is purely conditional, and it does not reflect the entire variety of factors, but allows a more detailed presentation of internal factors and show their influence on production efficiency.

In addition, all internal factors can be divided into objective and subjective. Objective factors are such factors, the occurrence of which does not depend on the subject of management, for example, the deterioration of mining and geological conditions at a mining enterprise or natural disasters. Subjective factors, and they constitute the absolute majority, completely depend on the subject of management, and they should always be in the field of vision and analysis.

The efficiency of an enterprise in a market environment largely depends on external factors, which can be classified into the following groups:

associated with changes in the conjuncture of the domestic and world markets. This is mainly manifested in changes in supply and demand, as well as in price fluctuations;

associated with changes in the political situation both within the country and on a more global scale;

inflationary processes;

related to the activities of the state.

Conclusion

Preparing an enterprise for work in a market economy implies improving the production structure of the enterprise, which should:

.Be flexible, dynamic and constantly in line with the changing goals of the enterprise;

.Quickly adapt to unexpected changes in external conditions;

.Have the ability to effectively self-organize production units as the tasks assigned to the enterprise change.

The market economy is able to signal changes in consumer tastes and cause a corresponding reaction from the enterprise through the guiding price function.

The market economy through competition stimulates the technical progress of the enterprise. If the company uses new technologies, it reduces production costs and, as a result, receives additional profits.

In a market economy, there is no administrative control over production and consumption. The control function is performed by competition.

Thus, we can conclude that in its activities the company is oriented towards the market. How much and what goods to produce, at what price to sell them, where to invest capital.

For the enterprise, the main goal is to maximize profits from doing business, as well as to meet the constantly growing needs of society.

Bibliography

competition market economy industrial

1.Enterprise Economics - edited by Professor V.Ya. Gorfinkel, Professor V.A. Schwander's - fourth edition. Unity. Moscow, 2007 (p. 8, p. 10-12, p. 15-18)

.Economics - study guide. E.G. Efimova. Moscow, 2005 (pp. 112-113).

.Enterprise economics - study guide. I.P. Khungureeva, N.E. Shabykova, I. Yu. Ungaeva. VSSTU. Ulan-Ude, 2004 (pp. 10-13, pp. 16-19).

Introduction ………………………………………………………………………… 3

1. Features and mechanism of enterprise functioning in a market economy …………………………………………………………… 5

1.1. The main functions and goals of the enterprise (organization) in the conditions

market ……………………………………………………………………… 5

1.2. Features of the enterprise in the market conditions ……………… ... 10

1.3. The mechanism of enterprise functioning in a market

economy ………………………………………………………………… 18

2. The efficiency of the enterprise (organization) in the conditions of market relations ……………………………………………………………………… ..24

2.1. Economic efficiency of production at the enterprise and its determining factors ............................................................. 24

2.2. Basic reserves and ways to improve production efficiency in a market economy ..................... 30

3. Analysis of economic efficiency in the collective farm "Plemzavod Rodina" for 2006-2008 ……………………………………………………………………… ..35

3.1. Brief description of the Collective farm "Plemzavod Rodina" …………… ... 35

3.2. Calculation of indicators of economic efficiency of production in the collective farm "Plemzavod Rodina" for 2006-2008 ……………………………… ... 39

Conclusions and proposals ……………………………………………………… 44

List of used literature …………………… .. …………………… 46

INTRODUCTION

The market economy dictates to the commodity producer specific conditions under which production relations are based on the principles of the law of value, supply and demand, competition, taking into account the interests, first of all, of the buyer, who, through the sale and purchase, dictates his conditions to the quality and quantity of the goods. Moreover, under market relations, expanded reproduction of an enterprise and any entrepreneurial activity should be carried out mainly through self-financing, own savings, and profit.

The market economy is in essence a means of stimulating the growth of labor productivity, an all-round increase in production efficiency. However, even in these conditions, it is important to determine the main directions of increasing production efficiency, the factors that determine the growth of production efficiency, methods of its determination.

Economic efficiency - the effectiveness of the economic system, expressed in relation to the useful end results of its functioning to the resources expended. The efficiency of the economic system depends on the efficiency of production, the social sphere (education systems, health care, culture), and the efficiency of public administration. The effectiveness of each of these areas is determined by the ratio of the results obtained to the costs and is measured by a set of quantitative indicators. To measure the efficiency of production, indicators of labor productivity, capital productivity, profitability, payback, etc. are used. With their help, various options for the development of production and the solution of its structural problems are compared.

The efficiency of an enterprise is characterized by the production of goods or services at the lowest cost. It is expressed in its ability to produce the maximum amount of products of acceptable quality at the lowest cost and sell these products at the lowest cost. The economic efficiency of an enterprise, in contrast to its technical efficiency, depends on how its products meet the market requirements and consumer demands.

The main goal of the course work is to study the concept of economic efficiency and factors influencing it, to determine the economic efficiency of production on the example of a specific enterprise - the collective farm "Plemzavod Rodina" in the Vologda region. The main tasks are to track the work of the enterprise by analyzing the main indicators of its economic activity. In conclusion, the work contains the main conclusions on the efficiency of the enterprise.

The work uses such general scientific research methods as monographic, the method of analysis and synthesis, and specific scientific - computational-constructive, statistical.

This course work will first consider the criteria and indicators of economic efficiency, general and comparative economic efficiency of costs, and then the main ways to improve production efficiency.

1. FEATURES AND MECHANISM OF FUNCTIONING OF THE ENTERPRISE IN THE CONDITIONS OF THE MARKET ECONOMY

MAIN FUNCTIONS AND OBJECTIVES OF THE ENTERPRISE IN MARKET CONDITIONS

An enterprise is an independent economic entity created in accordance with the procedure established by law for the production of goods and the provision of services in order to meet social needs and make a profit.

The main features of the enterprise:

organizational unity: an enterprise is a team organized in a certain way with its own internal structure and management procedure. Based on the hierarchical principle of organizing economic activity;

a certain set of means of production: an enterprise combines economic resources to produce economic benefits in order to maximize profits;

separate property: the company has its own property, which it independently uses for certain purposes;

property liability: the enterprise bears full responsibility with all its property for various obligations;

the enterprise assumes one-man management, is based on direct, administrative forms of management;

acts in economic circulation on its own behalf (name);

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

The internal environment of an enterprise is people, means of production, information and money. The result of the interaction of the components of the internal environment is the finished product (work, services) (Fig. 1).

Fig. 1. Manufacturing enterprise.

The basis of the enterprise is made up of personnel, which is characterized by a certain professional composition, qualifications, interests. These are managers, specialists, workers. The results of the enterprise depend on their efforts and skills. Of course, they need the means of production: the fixed assets with which the products are manufactured, and the circulating assets from which these products are created. For settlements for the supply of the necessary materials, equipment, energy resources, for the payment of wages to employees and for making other payments, the enterprise needs money, which is accumulated in its current account with the bank and partially in the cash desk of the enterprise. In the absence of a sufficient amount of its own money, the company resorts to loans.

Information is important for the operation of an enterprise: commercial, technical and operational. Commercial information answers the questions: what products and in what quantities need to be made; at what price and to whom to sell it; what expenses will be required for its production. Technical information provides a comprehensive description of the product, describes the technology for its manufacture, establishes from which parts and materials each product must be produced, with the help of which machines, equipment, tools and techniques, in what sequence the work should be carried out. On the basis of operational information, tasks are issued to personnel, their arrangement is carried out in workplaces, control, accounting and regulation of the course of the production process are carried out, as well as adjustment of managerial and commercial operations. With the help of information, all the components of an operating enterprise are linked into a single synchronously functioning complex aimed at producing a given type of product, of an appropriate quantity and quality.

The external environment that directly determines the efficiency and feasibility of the enterprise is primarily the consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise (Fig. 2).

Rice. 2. The external environment of the manufacturing enterprise.

The population, in the interests and with the participation of which the enterprise is created, is the main factor of the external environment. The population is also the main consumer of products and the supplier of labor.

Obviously, the number of suppliers of the enterprise should include credit institutions - banks that supply financial resources, as well as scientific and design organizations that prepare the necessary scientific and technical information and project documentation for enterprises. All activities of manufacturing enterprises are based on the legal framework. Implementation and control over the implementation of laws is the responsibility of the government and local authorities. Thus, the enterprise occupies a central place in the national economic complex.

The objectives of the operating enterprise are:

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

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

providing the personnel of the enterprise with wages, normal working conditions and the possibility of professional growth;

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

environmental protection: land, air and water basins;

prevention of disruptions in the operation of the enterprise (disruption of delivery, release of defective products, a sharp decrease in production volumes and a decrease in profitability).

The tasks of the enterprise are determined by: the interests of the owner, the size of capital, the situation within the enterprise, the external environment.

The most important task of the enterprise is to generate income through the sale of manufactured products to consumers. On the basis of the income received, the social and economic needs of the labor collective and the owners of the means of production are satisfied.

The above tasks can be solved by enterprises only if in their work they adhere to certain principles and perform the necessary functions.

The following principles of enterprise management are distinguished:

profitability;

financial stability;

The principle of economy requires that, firstly, a certain result is achieved at the lowest cost - the principle of minimization; and, secondly, for a given amount of costs, the greatest result is the principle of maximization, in other words, the principle of economy puts forward a requirement - not to waste production resources, i.e. work "economically".

The principle of financial stability means such an enterprise's activity, in which it could at any time pay off its debts or its own funds, or by postponement, or by obtaining a loan.

The highest goal of entrepreneurial activity is the excess of results over costs, i.e. achieving the highest possible profit or the highest possible profitability. The ideal situation is when maximizing profits ensures higher profitability. In a market economy, there are three main sources of profit.

University of the Russian Academy of Education

Faculty of Economics and Business

Enterprise in a market economy

Performed: Bychkova Ekaterina

IV course, Group of Economics and Management

Moscow 2008

Introduction

Chapter 1. Enterprise in a market economy.

1.1. General characteristics of the enterprise

1.1.1. The concept of an enterprise, goals and directions of activity

1.1.2. Classification of enterprises (associations)

1.2. Management and structure of the enterprise

1.2.1. Concept, principles, functions and methods of management

1.2.2. Production and general structure

1.2.3. Organizational structure of management

Chapter 2. Enterprise resources.

2.1. Enterprise personnel

2.2. Production assets

2.3. Intangible resources and assets

2.4. Financial resources of the enterprise

2.4.1. Sources of formation of financial resources of the enterprise

2.4.2. Working capital of the enterprise

2.4.3. Investments: essence, types and directions of use

Chapter 3. Organization of the enterprise.

3.1. The production process and its organization

3.1.1. The structure and principles of the organization of the production process

3.1.2. Production organization methods

3.2. Enterprise infrastructure, its types and significance

3.3. Enterprise innovation processes

3.3.1. General characteristics of innovative processes (innovations)

3.3.2. Enterprise technical development

Chapter 4. Results and efficiency of the enterprise.

4.1. Enterprise products, their quality

4.1.1. Quality assurance methods

4.2. Production cost

4.3. Financial results

4.3.1. Profit and income of the enterprise

4.3.2. Profitability of resources and products

4.3.3. Assessment and diagnostics of the financial condition of the enterprise

Conclusion

Bibliography

Introduction

The enterprise occupies a central place in the national economic complex of any country. This is the primary link in the social division of labor. This is where the national income is created. The enterprise acts as a manufacturer and ensures the reproduction process based on self-sufficiency and independence.

The volume of the created gross national product, the socio-economic development of society, the degree of satisfaction with the material and spiritual benefits of the country's population depend on the success of individual enterprises.

The enterprise is the main production link of the economy. If we imagine the economy as a building made up of separate blocks, such blocks are enterprises in the broadest sense of the word.

To create any economic product, you need to use production resources: labor, fixed assets, raw materials, materials, information, money. Consequently, enterprise management includes the management of employees, means of production, material resources, finances. For production to function at an enterprise, it must receive raw materials and sell the manufactured products. This implies the need to manage supply and sales, to have appropriate services at the enterprise.

The totality of all types and forms of enterprise management is usually referred to that part of management, which is called management, and those who manage the activities of enterprises are called managers. Of course, the leading role in the management of the enterprise belongs to its owner, the owner. But private owners, owners, do not always manage all the affairs of the enterprise themselves. And they prefer to hire qualified, experienced managers, who are transferred to many of the functions of operational management.

All aspects of management are important in the management of an enterprise, but the leading place, undoubtedly, belongs to personnel and personnel management. Therefore, management can rightfully be called "the art of getting the right things by managing people."

It is generally accepted that the optimal sizes are those that provide the most favorable conditions for using the achievements of science and technology at minimum production costs and at the same time efficient production of high-quality products is achieved.

By means of agreement between buyers and sellers (supply and demand) in each of these markets, the market economy simultaneously solves all three problems:

1) what to produce? is determined every day by voting by means of money (by choosing a product by the buyer and buying it);

2) how to produce? determined by competition between manufacturers, everyone seeks to use the latest technologies, win price competition and increase profits, reduce production costs;

3) for whom to produce? is determined by the ratio of supply and demand in the markets, factors of production (labor and means of production).

These markets determine the level of wages, rent, interest and profit, that is, the sources of income. The manufacturer sets his prices by moving his capital into high-profit industries and leaving the production of goods unprofitable. All this determines what to produce. Profit here is a decisive factor in the functioning of the market economy.

Chapter 1. Enterprise in a market economy.

1.1. General characteristics of the enterprise

1.1.1. The concept of an enterprise, goals and directions of activity

In the conditions of market relations, the enterprise is the main link in the entire economy, since it is at this level that the products necessary for society are created, the necessary services are provided.

An enterprise is an independent, organizationally separate economic entity of the production sector of the national economy that produces and sells products, performs industrial work or provides paid services.

Any enterprise is a legal entity, has a complete accounting and reporting system, an independent balance sheet, settlement and other accounts, a seal with its own name and a trademark (brand).

Each enterprise is a complex production and economic system with multifaceted activities. The most clearly highlighted areas that should be attributed to the main:

1) comprehensive market research (marketing activities);

2) innovative activity (research and development, implementation of technological, organizational, managerial and other innovations in production);

3) production activities (manufacturing of products, performance of work and provision of services, development of a range and range of products adequate to market demand);

4) the commercial activity of the enterprise on the market (organization and promotion of sales of manufactured products, services, effective advertising);

5) material and technical support of production (supply of raw materials, materials, components, provision of all types of energy, machinery, equipment, packaging, etc.);

6) the economic activities of the enterprise (all types of planning, pricing, accounting and reporting, organization and remuneration of labor, analysis of economic activities, etc.);

7) after-sales service of products for industrial and technical and consumer purposes (commissioning, warranty service, provision of spare parts for repairs, etc.);

8) social activities (maintaining the working and living conditions of the labor collective at an appropriate level, creating the social infrastructure of the enterprise, including its own residential buildings, canteens, medical and health-improving and preschool institutions, vocational schools, etc.).

1.1.2. Classification of enterprises (associations)

The classification of enterprises can be given using a number of characteristics.

According to the purpose and nature of the activity, two types of enterprises can be distinguished: entrepreneurial (commercial)

Non-entrepreneurial (non-commercial), the existence of which is ensured by budgetary financing of the state.

In accordance with the organizational and legal forms of ownership:

State-owned enterprises

Municipal enterprises

Public associations enterprises

Consumer cooperation enterprises

Individual (family)

Private enterprises (employing hired labor)

Enterprises in the form of an open joint stock company

Enterprises in the form of a closed joint stock company

Partnerships

Production cooperatives

Rental companies

Limited liability company

Fiduciary Companies

Enterprises differ in terms of ownership of capital:

National

Foreign (capital is the property of foreign entrepreneurs who control their activities)

Mixed.

By technological (regional) integrity and degree of subordination:

Head

Subsidiaries

Branches.

The parent enterprises control the activities of subsidiaries and branches.

The subsidiary is legally independent and organizationally separate, independently carries out commercial operations and compiles the balance sheet, but the parent company owns a controlling stake.

Unlike subsidiaries, a branch does not enjoy legal and economic independence, does not have its own charter and balance sheet, and acts on behalf of and on behalf of the parent company. Almost all of the share capital of the branch belongs to the parent company.

According to the functional and sectoral type of activity, the following types of enterprises are distinguished: industrial, agricultural, transport, trade, construction, innovation and implementation, leasing, banking, insurance, travel, communications, etc.

In accordance with the volume of the economic turnover of the enterprise and the number of its employees, the enterprise can be classified as small, medium and large.

Enterprises can merge into:

- associations - contractual associations created for the constant coordination of economic activities, but only in the area to which the association is related;

- corporations - contractual associations created on the basis of a combination of industrial, scientific and commercial interests, with the delegation of individual powers of centralized regulation of the activities of each of the participants;

- consortia - temporary statutory associations of industrial and banking capital to achieve a common goal. After completing the tasks, the consortium ceases to exist;

- concerns - statutory associations of industrial enterprises, scientific organizations, transport, banks, trade, etc. on the basis of complete financial dependence on one or a group of entrepreneurs;

- cartels - contractual associations of enterprises of the same industry for the implementation of joint commercial activities;

- syndicates - a kind of cartel agreement, involving the sale of products through a single joint sales body or an existing sales network of one of the participants in the association;

- trusts - a monopolistic association of enterprises previously owned by different entrepreneurs into a single production and economic complex. Since all areas of activity are integrated here, such enterprises completely lose their legal and economic independence;

- holdings - specific organizational forms of capital pooling. Such associations are formed when a joint-stock company (partnership) itself does not directly engage in production activities, but only uses its financial resources to acquire controlling stakes in other joint-stock companies in order to financially control their work and generate income on capital invested in shares;

- financial groups (financial and industrial groups) - associations of legally and economically independent enterprises of different sectors of the national economy, in the formation of which the main task is to combine banking capital and production potential. The financial group is headed by one or several banks that manage the capital of the enterprises that make up the association, coordinate all areas of their activities. At the same time, the main income of the bank's activities should be dividends from improving the efficiency of enterprises, and not interest on a loan.

1.2. Management and structure of the enterprise

1.2.1. Concept, principles, functions and methods of management

Management is a centralized impact on a team of people in order to organize and coordinate their activities in the production process. The need for management is associated with the processes of division of labor in the enterprise.

The main task management is to ensure the growth of production efficiency on the basis of continuous improvement of the technical level, forms and methods of management, increasing labor productivity as the most important conditions for obtaining and increasing the income of the enterprise.

At the heart of enterprise management are the principles by which it is customary to understand the guidelines and rules that form the basis for solving problems related to management. The principles show the most stable features of the objective laws of management.

The most important principles for organizing production management are:

1) The principle of target compatibility and focus. It consists in creating a purposeful management system focused on solving a common problem - organizing the production of the products that the consumer needs at a given time;

2) The principle of continuity and reliability. Means the creation of such production conditions under which stability and continuity of a given mode of the production process is achieved;

3) The principle of planning, proportionality and dynamism. Aims the management system to solve not only current, but also long-term tasks of enterprise development with the help of long-term, current and operational planning;

4) The democratic principle of the distribution of management functions. It is based on the methods and rules of the social division of labor, according to which a certain part of management work is assigned to each functional unit of the enterprise.

5) The principle of scientific validity of management. Proceeds from the fact that the means and methods of management should be scientifically grounded and verified in practice.

6) The principle of management efficiency. Assumes the rational and efficient use of production resources, the release of competitive products;

7) The principle of compatibility of personal, collective and state interests. Determined by the social nature of production;

8) The principle of control and verification of the implementation of decisions. It involves the development of specific measures to uncover deficiencies that interfere with the implementation of production targets.

Common control functions include:

Planning is the formation of a management goal, the choice of ways and methods to achieve this goal;

Organization is about creating an optimal management structure. The manager selects workers for a specific job, delegating tasks or powers to them, or the right to use the resources of the enterprise;

Motivation (activation) is a set of methods that stimulate employees to work most efficiently;

Control and accounting is a system for regulating the activities of employees to perform work of a certain quantity and quality.

The modern management apparatus has in its arsenal management methods:

Economic (planning, labor organization, financing, lending, etc.)

Organizational and administrative (administrative) (regulations, instructions and other official documents defining the functions, rights and personal responsibility of officials and production teams, are the norms of administrative impact.)

Socio-psychological (methods of persuasion, moral and moral impact on the psychology of people)

1.2.2. Production and general structure

Company structure- this is its internal structure, which characterizes the composition of units and the communication system, subordination and interaction between them. Distinguish between the concepts of production, general and organizational management structures.

The totality of production units (workshops, sections, service farms and services) directly or indirectly involved in the production process, their number and composition determine the production structure of the enterprise.

The factors that affect the production structure of an enterprise include the nature of the product and its manufacturing technology, the scale of production, the degree of specialization and its cooperation with other enterprises, as well as the degree of specialization of production within the enterprise.

Depending on which subdivision is the main structural production unit of the enterprise, there is a workshop, non-workshop, hull and integrated production structure.

Shop- This is a technologically and administratively separate unit of the enterprise, in which one or another product is completely manufactured or a certain finished stage of product development is performed.

By the nature of their activities, the workshops are subdivided into:

Basic, manufacturing products that determine the main purpose of the enterprise;

Auxiliary (power, repair, instrumental, etc.), ensuring uninterrupted and efficient operation of the main shops;

Service shops and farms that carry out operations for the transportation and storage of material and technical resources and finished products;

Side shops that manufacture products from the waste of the main production or utilize them;

Experimental (research) shops engaged in the preparation and testing of new products, the development of new technologies.

There are three types of production structure of an enterprise.: subject, technological and mixed (subject and technological).

A sign of the subject structure is the specialization of workshops for the manufacture of a specific product or a group of similar products, assemblies, parts (workshops for the manufacture of engines, rear axles, bodies, gearboxes at an automobile plant).

A sign of a technological structure is the specialization of the workshops of the enterprise in the implementation of a certain part of the technological process or a separate stage of the production process. For example, the presence of a foundry, forging and pressing, stamping, mechanical and assembly shops at a machine-building plant.

In practice, it is often found mixed production structure in which part of the shops is specialized technologically, and the rest - in detail.

In enterprises with a simple production process, it is used shopless production structure, the basis for the construction of which is a production site - a set of geographically separate workplaces where technologically homogeneous work is performed or the same type of product is manufactured.

At hull production structure the main production unit of a large enterprise is the building, in which several workshops of the same type are combined.

At enterprises with multi-stage production processes and complex processing of raw materials (metallurgical, chemical, textile industries), it is used combine production structure... It is based on subdivisions that manufacture the technologically complete part of the finished product (cast iron, steel, rolled metal).

The general structure of an enterprise is represented by the totality of all production, non-production (servicing employees and their families) and management divisions of the enterprise.

1.2.3. Organizational structure of management

The organizational structure of management is a management system that determines the composition, interaction and subordination of its elements.

There are connections between the elements of the control system, which are divided into:

1) line connections arise between divisions of different levels of management, when one manager is administratively subordinate to another (director - primary workshops - foreman);

2) functional links characterize the interaction of managers performing certain functions at different levels of management, between which there is no administrative subordination (the head of the planning department - the head of the shop);

3) cross-functional communication take place between subdivisions of the same management level (the head of the main department - the head of the transport department).

There are several types of organizational management structures:

Linear control - the most simplified system, between the elements of which there are only single-channel interactions. Each subordinate has only one leader, who alone gives orders, controls and directs the work of the executors. The advantages of linear management are: efficiency, clarity of relationships, consistency of teams, an increase in the degree of responsibility of managers, and a decrease in the cost of maintaining management personnel. But a manager cannot be a universal specialist and take into account all aspects of a complex object. Therefore, linear control is used in small enterprises with the simplest production technology and in the lower tier of large enterprises - at the level of the production site brigade.

Line-staff management used in the management of workshops and departments. One-man management remains, but the head prepares a decision, orders and tasks for executors with the help of staff specialists who collect information and analyze it and develop drafts of the necessary administrative documents.

Functional management provides for the division of management functions between separate divisions of the management apparatus, which allows to disperse administrative and managerial work and entrust it to the most qualified personnel. However, this leads to the need for complex agreements between functional services when preparing an important document, reduces the efficiency of work, and lengthens the time for making decisions.

Divisional management allows you to centralize the strategic general corporate management functions (financial activities, development of the company's strategy, etc.), which are concentrated in the highest levels of the corporation's administration and decentralize the operational management functions that are transferred to production units. This leads to a flexible response to changes in the external environment, quick adoption of managerial decisions and an increase in their quality, but at the same time - to an increase in the number of the management apparatus and the cost of its maintenance.

Matrix control allocates temporary subject-specific links - project teams, which are formed from specialists from permanent functional departments. However, they are only temporarily subordinate to the project manager. And after the completion of work on the project, they return to their functional divisions. Benefits: Extremely flexible control system and innovation orientation.

Chapter 2. Enterprise resources.

2.1. Enterprise personnel

2.1.1. Classification and structure of the company's personnel

Distinguish between the concepts of "labor resources" and "personnel" of the enterprise.

Labor resources - this is a part of the working-age population with the necessary physical development, knowledge and practical experience to work in the national economy. The labor force includes both employed and potential employees.

Enterprise personnel (personnel, labor collective) is a set of employees included in its payroll.

All employees of the enterprise are divided into two groups:

Industrial production personnel engaged in production and maintenance;

Non-industrial personnel employed mainly in the social sphere of the enterprise.

By the nature of the functions performed, the industrial production personnel (PPP) is divided into four categories: workers, managers, specialists and technical executors (employees).

Workers- these are workers directly involved in the production of products (services), repair, movement of goods, etc. They also include cleaners, janitors, cloakroom attendants, security guards.

Depending on the nature of participation in the production process, workers, in turn, are divided into main (producing products) and auxiliary (servicing the technological process).

Leaders- employees holding positions of heads of enterprises and their structural divisions (functional services), as well as their deputies.

Specialists- workers performing engineering, economic and other functions. These include engineers, economists, accountants, sociologists, legal advisers, rationers, technicians, and others.

Technical performers(employees) - employees involved in the preparation and execution of documents, economic services (clerks, secretaries-typists, timekeepers, draftsmen, copyists, archivists, agents, etc.).

Depending on the nature of labor activity, the personnel of the enterprise are divided by professions, specialties and qualifications.

Profession- a certain type of activity (occupation) of a person, due to the totality of knowledge and work skills acquired as a result of special training.

Speciality- type of activity within a particular profession, which has specific characteristics and requires additional special knowledge and skills from employees. For example: economist-planner, economist-accountant, economist-financier, economist-labor worker within the framework of the profession of economist. Or: fitter, fitter, fitter, plumber in the framework of the working profession of a locksmith.

Qualification- the degree and type of professional training of the employee, his knowledge, skills and abilities necessary to perform work or functions of a certain complexity, which is displayed in qualification (tariff) categories and categories.

2.2. Production assets

The means of labor (machines, equipment, buildings, vehicles), together with the objects of labor (raw materials, materials, semi-finished products, fuel) form the means of production. Expressed in value terms, the means of production are the production assets of enterprises. Distinguish between fixed and circulating funds.

Basic production assets are means of labor that take part in the production process for a long time and at the same time retain their natural form. Their cost is transferred to finished products in parts, as the use value is lost.

Revolving funds- these are the means of production that are completely consumed in each new production cycle, completely transfer their value to the finished product and do not retain their natural form during the production process.

Along with production there are non-production fixed assets - social property. These are residential buildings, children's and sports institutions, canteens, recreation centers and other objects of cultural and everyday services for workers, which are on the balance sheet of enterprises and do not directly affect the production process.

2.3. Intangible resources and assets

Intangible resources

Intangible resources- this is a part of the potential of the enterprise, bringing economic benefits over a long period and having an intangible basis for generating income. These include objects of industrial and intellectual property, as well as other resources of intangible origin.

Industrial property- the concept used to denote the exclusive right to intangible assets: inventions, industrial designs, utility models, trademarks and service marks, trade names and indications of origin or appellations of origin, as well as the right to suppress poor-quality competition.

Intellectual property- a legal concept covering copyright and other rights related to intellectual activity in the field of production, science, software, literature and art.

Characteristics of industrial property objects:

1) an invention is a new and significantly different technical solution to a problem in any area of ​​the national economy, which gives a positive effect. The right to an invention is certified by an inventor's certificate or patent;

2) industrial design - a new artistic and design solution of a product that determines its appearance, meets the requirements of technical aesthetics, is suitable for industrial implementation and gives a positive effect.

There are two forms of industrial design protection: certificate and patent.

3) utility models are new in appearance, shape, placement of parts or in the structure of the model. Any changes, even in the spatial layout of the model, are sufficient to register a utility model;

4) trademarks - a designation (name, sign, symbol or a combination of them) placed on a product or its packaging to identify it and the manufacturer. If services are provided under a trademark, it is called a service mark.

The main requirements for trademarks are their individuality, recognition, attractiveness to consumers and protectability, i.e. the possibility of their official registration.

Intellectual property objects related to the information system and information activities of the enterprise. These include: software (a set of programs used in the operation of a computer); data bank (a set of software, organizational and technical means intended for the centralized accumulation and use of information); knowledge base (a set of systematized fundamental information related to a specific branch of knowledge and stored in the computer memory).

Other intangible resources:

1) know-how- production technology, scientific and technical, commercial, organizational and managerial knowledge necessary for the functioning of production. Unlike production secrets, "know-how" is not patented, since in its considerable part it consists of certain techniques, skills, etc. The know-how is disseminated primarily through the conclusion of licensing agreements.

2) rationalization proposal- this is a technical solution that is new and useful for the enterprise to which it is submitted and provides for a change in the design of products, production technology and equipment used or a change in the composition of the material. Its author is issued a special certificate - the basis of the right to authorship and remuneration.

3) appellation of origin of goods. Reflects the name of the country (or area) to designate the exceptional properties of the product caused by natural conditions, human factors, national characteristics characteristic of a given region.

4) goodwill- determines the image (reputation) of the enterprise (firm).

Intangible assets

Intangible assets are the rights to use intangible resources. The owners of industrial property objects receive the exclusive right to use them through patents.

Patent- a document certifying the state recognition of a technical solution as an invention and securing an exclusive right to an invention for the person to whom it was issued.

The patent includes a patent letter of a single sample with the disclosure of the name of the invention and the date of its priority, the author's surname, as well as a patent inventory - a description of the technical solution. A patent is valid for an average of 15-20 years. At this time, the access of competing firms to the patented novelty is excluded and conditions are provided for obtaining additional profits until the new equipment becomes the property of many enterprises in the industry.

For utility models no patent certificate is issued. The model is entered into a special register, which is published in the official publication, and the applicant receives a certificate of the exclusive right to the utility model for a period of 5 years.

Legal protection trademark also carried out on the basis of its state registration.

Per product intellectual property is established by copyright- a system of legal norms that determine the position of authors of scientific publications, literary and artistic works, computer software and their relationship with other counterparties.

Legal protection of the place of origin of goods arises based on its registration.

Know-how, rationalization proposals, goodwill are the property of the enterprise and do not have special legal protection, therefore they are an integral part of the so-called commercial secrets of the enterprise.

The implementation of the ownership right to intangible resources is possible through their use by the owner himself or by granting (with his consent) such a right to another interested party in the form of a license agreement.

License- permission of the licensor to use his industrial property rights (for an invention, industrial design, trademark), issued to another person (licensee) under certain conditions. These conditions (term, volumes, remuneration) constitute the content of the license agreement concluded by them.

2.4. Financial resources of the enterprise

2.4.1. Sources of formation of financial resources of the enterprise

Financial resources- this is the funds at the disposal of the enterprise and intended to ensure its efficient operation, to fulfill financial obligations and economic incentives for employees.

Financial resources are formed at the expense of own and borrowed funds.

The starting source of financial resources at the time of the establishment of the enterprise is the authorized (share) capital - property created from the contributions of the founders (or proceeds from the sale of shares).

The main source of financial resources of an operating enterprise is income (profit) from the main and other types of activities, non-sales transactions. It is also formed at the expense of stable liabilities, various targeted receipts, shares and other contributions of members of the labor collective. Stable liabilities include statutory, reserve and other capitals, long-term loans and accounts payable that are constantly in the turnover of the enterprise.

Financial resources can be mobilized in the financial market through the sale of stocks, bonds and other types of securities issued by an enterprise; dividends on securities of other enterprises and the state; income from financial transactions; credits.

Financial resources can come in the order of redistribution from associations and concerns, to which they belong, from higher organizations while maintaining industry structures, from insurance organizations.

In some cases, an enterprise may be provided with subsidies (in cash or in kind) at the expense of the state or local budgets, as well as special funds. Distinguish:

Direct subsidies - state capital investments in facilities that are especially important for the national economy, or in low-profit, but vital;

Indirect subsidies from tax and monetary policy, for example through tax breaks and concessional loans.

It is customary to subdivide the aggregate of financial assets of an enterprise into working capital and investments.

2.4.2. Working capital of the enterprise

Working capital- This is a set of funds of the enterprise necessary for the formation and maintenance of the circulation of production working capital and circulation funds.

Circulation funds- these are the funds of the enterprise invested in stocks of finished products, goods shipped but not paid for, as well as funds in settlements and cash in the cash desk and on accounts.

Circulation funds are associated with servicing the process of circulation of goods; they do not participate in the formation of value, but are its carriers. After the manufacture of products and their sale, the cost of working capital is reimbursed as part of the proceeds from the sale of products (works, services). This contributes to the constant renewal of the production process, which is carried out through the continuous circulation of the enterprise's funds. In its movement, circulating assets go through three stages: monetary, production and commodity.

To ensure uninterrupted production and sale of products, as well as for the effective use of working capital at enterprises, their regulation is carried out.

In practice, three methods of rationing current assets are used:

1) analytical - provides for a thorough analysis of cash inventories with the subsequent extraction of excess from them;

2) coefficient - consists in clarifying the current standards for own circulating assets in accordance with changes in production indicators;

3) direct counting method - scientifically grounded calculation of standards for each element of standardized working capital.

Working capital ratio in production stocks (for raw materials, materials, fuel) determined by multiplying the average daily consumption in value terms by the stock rate in days.

The working capital ratio in work in progress is determined by multiplying the average daily output at its production cost by the average duration of the production cycle in days and by the rate of increase in costs (cost) of work in progress.

The standard of the company's working capital in future costs is calculated based on the balance of funds at the beginning of the period and the amount of costs during the settlement period minus the amount of subsequent repayment of costs at the expense of the cost of production.

The norm of working capital in the balances of finished products is determined by multiplying the cost of one-day production of finished products by the rate of their stock in the warehouse in days.

The aggregate working capital ratio is the sum of the working capital standards calculated for individual elements.

Ways to improve the efficiency of using working capital: optimization of resource stocks and work in progress; reduction in the duration of the production cycle; improving the organization of material and technical support; acceleration of sales of commercial products, etc.

2.4.3. Investments: essence, types and directions of use

Investments is a long-term capital investment in objects of entrepreneurial and other types of activity in order to generate income (profit).

Distinguish between internal (domestic) and external (foreign) investment.

Domestic investments are subdivided into:

Financial investments are the acquisition of stocks, bonds and other securities, investing money in deposit accounts with banks at interest, etc.;

Real investment (capital investment) is an investment of money in capital construction, expansion and development of production;

Intellectual investments - training of specialists, transfer of experience, licenses, know-how, etc.

External investments are divided into:

Direct, giving the investor full control over the activities of a foreign enterprise;

Portfolio, providing the investor with the right to receive only dividends on the acquired shares of foreign enterprises.

The objects of investment activity are: fixed capital (newly created and modernized), working capital, securities, targeted cash deposits, scientific and technical products, intellectual values.

One of the most important economic problems that enterprises must solve is a profitable investment of monetary resources in order to obtain maximum income. The investment policy determines the most priority areas of capital investment, on which the efficiency of economic activity depends, ensuring the greatest increase in production and income for each ruble of costs.

In the absence of a capital investment project, the best way is to keep money in the deposits of a reliable bank or to acquire a controlling stake in a promising enterprise, so that you can directly influence the operation of this enterprise and direct its investments to your own benefit.

Chapter 3. Organization of the enterprise.

3.1. The production process and its organization

3.1.1. The structure and principles of the organization of the production process

The process of interaction of production factors at an enterprise, aimed at converting raw materials (materials) into finished products suitable for consumption or for further processing, forms a production process or production.

The main elements of the production process are labor (human activity), objects and means of labor. Many industries use natural processes (biological, chemical).

The largest parts of the production process are main, auxiliary and secondary production.

TO the main refers to those processes, the direct result of which is the manufacture of products that make up the marketable product of this enterprise, and to subsidiary- those in the course of which intermediate products for the main production are created, as well as work is performed that ensure the normal course of the main processes. By-production covers the processes of processing waste of the main production or their disposal.

With the flow of time production processes are divided into discrete (discontinuous) and continuous, caused by the continuity of the technological process or the needs of society.

By the degree of automation processes are distinguished: manual, mechanized (performed by workers using machines), automated (performed by machines under the supervision of a worker) and automatic (performed by machines without the participation of a worker according to a pre-developed program).

The process of main, auxiliary and secondary production consists of a number of production stages.

Stage- This is a technologically finished part of production, which characterizes the change in the subject of labor, passing from one qualitative state to another.

The production stage is divided, in turn, into a number of production operations, which are the primary link, the elementary, simplest component of the labor process. A production operation is performed at a separate workplace, by one or a group of workers, over the same object of labor, using the same means of labor.

By designation, production operations are divided into:

Technological (basic), as a result of which qualitative changes are made in the objects of labor, its condition, appearance, shape and properties;

Transport, changing the position of the object of labor in space and creating conditions for continuous production;

Maintenance, providing normal conditions for the operation of machines (cleaning, lubrication, cleaning of the workplace);

Control, contributing to the correct performance of technological operations, compliance with the specified modes (control and regulation of the process).

For the normal organization of the production process, the following principles must be observed:

1) principle of specialization- this is the assignment of a technologically homogeneous group of works or a strictly defined range of products to each workshop, production site, workplace;

2) process continuity principle means ensuring the movement of the object of labor from one workplace to another without delays and stops;

3) proportionality principle implies consistency in the duration and productivity of all interconnected production units;

4) parallelism principle provides for the simultaneous execution of individual operations and processes;

5) direct flow principle means that objects of labor in the process of processing must have the shortest routes through all stages and operations of the production process;

6) rhythm principle consists in the regularity and stability of the course of the entire process, which ensures the production of the same or evenly increasing amount of products for equal periods of time;

7) principle of flexibility requires quick adaptation of the production process to changes in organizational and technical conditions associated with the transition to the manufacture of new products, etc.

3.1.2 Methods of organization of production

There are two methods of organizing production: in-line and non-flow production.

Non-flow production used mainly in single and serial production. Its signs: workplaces are located by the same type of technological groups without connection with the sequence of operations, they process objects of labor that are different in design and manufacturing technology, which move in the process of processing by complex routes, creating long breaks between operations.

In the conditions of unit production, the non-flow method is carried out in the form of a unit-technological method (the processed objects of labor are not repeated).

In batch production, the non-flow method takes two forms:

1) batch-technological method (objects of labor are processed in batches, which are periodically repeated);

2) the subject-group method (the entire set of objects of labor is divided into technologically similar groups).

The number of equipment (N) in non-flow production is calculated for each technologically similar group of machines:

where n is the number of objects of labor processed on this equipment;

t - the norm of time for processing objects of labor;

T is the planned fund of operating time of a piece of equipment for a year;

K c.n. - coefficient of fulfillment of time norms.

In-line production ensures strictly coordinated execution of all operations of the technological process in time and space, it is characterized by the following main features:

The specialization of each workplace to perform a specific operation;

Coordinated and rhythmic performance of all operations on the basis of a single calculated rate of work;

Placement of workplaces in strict accordance with the sequence of the technological process;

Transfer of the processed material or products from operation to operation with minimal interruptions using a conveyor (conveyor).

The main structural link of the flow production is the flow line - a series of interconnected workstations arranged in the order of the sequence of the technological process and united by a common rate of productivity for all (it is determined by the leading machine of the flow).

The flow method is typical for mass and large-scale production.

Production flows can be classified according to a number of characteristics:

By the number of lines - into single-line and multi-line;

According to the degree of production coverage - into divisional and through;

By the way of maintaining the rhythm - with free and regulated rhythms;

According to the degree of specialization - multi-subject and one-subject;

By the degree of continuity of the process - discontinuous and continuous.

For the production line, its main parameters are calculated:

1) beat (rhythm) of the production line (r) - the time interval between the release of two consecutive finished products or batches of finished products:

where T is the planned fund of the line operating time for the billing period, min;

P is the volume of production for the same period in physical terms.

With rhythmic production, the same equal amount of product is produced over a certain period of time.

2) the number of jobs (N) is calculated for each operation:

where t c is the duration of the working cycle.

The production flow is designed on the basis of production volumes, working time fund, cycle (rhythm) of the production line, the number of jobs on the conveyor and the length of the working part of the conveyor.

3.2. Enterprise infrastructure

Enterprise infrastructure- this is a set of workshops, sections, farms and services of an enterprise that have a subordinate auxiliary character and provide the necessary conditions for the operation of the enterprise as a whole.

Distinguish between industrial and social infrastructure and capital construction, serving both areas.

The production infrastructure of an enterprise is a set of subdivisions that are not directly related to the production of products.

Their main purpose is the maintenance of the main production processes. These include auxiliary and service shops and farms engaged in the movement of objects of labor, provision of production with raw materials, fuel, all types of energy, maintenance and repair of equipment and other means of labor, storage of material values, sale of finished products, their transportation and other processes intended for creating normal conditions for conducting production.

Social infrastructure- is a set of divisions of the enterprise that ensure the satisfaction of the social, household and cultural needs of the workers of the enterprise and their family members.

The social infrastructure consists of catering units (canteens, cafes, canteens), health care (hospitals, clinics, first-aid posts), preschool institutions (kindergartens, nurseries), educational institutions (schools, vocational schools, refresher courses), housing and communal services (own residential buildings), consumer services, recreation and cultural organizations (libraries, clubs, boarding houses, summer camps for schoolchildren, sports complexes), etc.

3.3. Enterprise innovation processes

3.3.1. General characteristics of innovative processes (innovations)

Achievements of scientific and technological progress are disseminated in production in the form of innovations.

Innovation means a new order, a new method, a new product or technology, a new phenomenon.

The process of using an innovation, associated with its receipt, reproduction and implementation in the material sphere of society, is an innovation process. Innovative processes originate in certain branches of science, and end in the sphere of production, causing progressive, qualitatively new changes in it.

Innovation can relate both to technology and technology, and to the forms of organization of production and management. All of them are closely interconnected and are qualitative steps in the development of productive forces, increasing production efficiency.

Taking into account the subject of innovation, the following types are distinguished:

- technical and technological innovation are manifested in the form of new products, technologies for their manufacture, means of production. They are the basis of technological progress and technical re-equipment of production;

- organizational innovations- these are the processes of mastering new forms and methods of organizing and regulating production and labor, as well as innovations that involve changes in the ratio of spheres of influence (both vertically and horizontally) of structural units, social groups or individuals;

- management innovations- a purposeful change in the composition of functions, organizational structures, technology and organization of the management process, methods of operation of the management apparatus, focused on replacing the elements of the management system (or the entire system as a whole) in order to accelerate, facilitate or improve the solution of the tasks assigned to the enterprise;

- economic innovation at the enterprise can be defined as positive changes in its financial, payment, accounting areas of activity, as well as in the field of planning, pricing, motivation and remuneration and performance assessment;

- social innovation are manifested in the form of activating the human factor through the development and implementation of a system for improving personnel policy; systems of professional training and improvement of employees; systems of social and professional adaptation of newly recruited persons; systems of remuneration and performance evaluation. It is also about improving the social and living conditions of workers, labor safety and health conditions, cultural activities, organization of free time;

- legal innovation- these are new and amended laws and regulations that define and regulate all types of activities of enterprises;

- environmental innovations- changes in the technology, organizational structure and management of the enterprise, which improve or prevent its negative impact on the environment.

3.3.2. Enterprise technical development

Enterprise technical development- the process of forming and improving the technical and technological base of the enterprise, focused on the final results of its economic activity through technical and technological innovations.

The goals of technical and technological innovation are:

Reducing the design and technological complexity of manufactured products due to design innovations;

Reducing the material consumption of products due to the use of new materials;

Comprehensive mechanization and automation of technological processes;

Application of robotics, manipulators and flexible automated systems;

Reducing the technological labor intensity of products and the cost of manual labor by increasing the technical level and quality of technological equipment, tools, devices, scientific organization of labor;

Comprehensive automation and regulation of production management processes based on electronics and computer technology, etc.

The development of the technical and technological base is carried out through the modernization of equipment, technical re-equipment, reconstruction and expansion, new construction.

The choice of a specific direction of the technical development of the enterprise is carried out on the basis of the results of the diagnostic analysis and assessment of the technical and organizational level of production.

The main indicators of this assessment:

The degree of coverage of workers with mechanized and automated labor;

Technical equipment of labor (capital-labor ratio and energy-labor ratio);

The share of new technologies in the volume or labor intensity of products;

Average age of the applied technological processes;

The utilization rate of raw materials and materials (output of finished products from a unit of raw materials);

Equipment power (performance);

The share of progressive equipment in its total fleet;

Average life of equipment;

Equipment physical wear factor;

The share of technically and economically obsolete equipment in its total number;

The coefficient of technological equipment of production (the number of devices, equipment and tools used per one workplace in the main production);

Waste utilization rate, etc.

Enterprise technical development management should include: setting goals and identifying their priorities; choice of directions for technical development; assessment of the effectiveness of possible solutions; drawing up a technical development program; adjusting the plan and monitoring the implementation of the measures provided for in the program.

Chapter 4. Results and efficiency of the enterprise.

4.1. Products of the enterprise, its quality and methods of provision.

The result of labor often appears in material form - in the form of products. The products manufactured at the enterprise at different stages of the technological process are in the form of a work in progress, a semi-finished product or a finished product (products).

Finished products- these are products of an industrial enterprise that are completed by production, comply with state standards or technical specifications, are accepted by the technical control department, supplied with documents certifying quality and are intended for sale to the outside.

Semi-finished products- these are semi-products, the technical processing of which is completed in one of the production facilities (workshops) of the enterprise, but requires revision or processing in an adjacent production (another workshop) of the same enterprise or that can be transferred for further processing to other enterprises.

Unfinished production- these are products that have not received a finished look within the production, as well as products that have not been checked by the Quality Control Department and have not been delivered to the finished product warehouse.

The products of labor are broken down into means of production (means of labor and objects of labor) and articles of consumption (food and non-food products).

The degree of satisfaction of market needs characterizes the volume of goods of a certain nomenclature and assortment.

Nomenclature- this is an enlarged list of products manufactured by the enterprise, and the assortment - characterizes its composition by types, types, grades and other signs.

The volume of production in value terms is determined by the indicators:

Marketable products are the cost of products intended for sale (finished products, semi-finished products, works and services of an industrial nature);

Gross production is the sum of the cost of all types of products produced by the enterprise and, in addition to the elements that make up the marketable product, includes the change in the balance of work in progress during the billing period, the cost of raw materials and materials of the customer and some other elements;

Net production characterizes the newly created value as a result of the industrial and production activities of the enterprise for a certain period. It is determined by subtracting material costs and the amount of depreciation deductions from the volume of gross production;

Products sold is the cost of products sold to the side and paid by the buyer in the reporting period.

Quality assurance methods.

The main elements of the product quality management mechanism at the enterprise are:

Product standardization and certification;

Internal quality systems;

State supervision over the observance of standards, norms and rules; in-house and technical quality control.

Standardization- This is the establishment and application of rules in order to streamline activities in a particular industry.

Standardization covers the establishment of:

Units of measurements, terms and designations;

Requirements for the quality of products, raw materials, materials and production processes;

Unified system of indicators of product quality, methods of testing and control;

Requirements to ensure the safety of work and life of people, as well as the safety of material assets;

Unified systems of classification and coding of products, information carriers, forms and methods of organizing production, etc.

Standards and specifications are the basis for standardization.

The standard is called a regulatory and technical document that establishes requirements for groups of homogeneous products, and, if necessary, for specific products, rules that ensure its development, production and application.

Depending on the scope, content and level of approval, regulatory and technical documents are divided into: state standards (GOST), industry standards (OST), standards of scientific and technical and engineering partnerships, enterprise standards (JV), as well as international standards (ISO) ...

Technical conditions- a regulatory and technical document that establishes requirements for specific products (models, brands).

Certification- This is the establishment of the conformity of products to specific standards (mainly international - ISO 9000 series) or technical specifications and the issuance of a corresponding document (certificate).

Certification is the most important factor in improving products, an effective mechanism for managing its quality, which makes it possible to objectively assess its competitiveness, suitability, and compliance with environmental friendliness requirements.

Intra-production technical control at the enterprise is carried out by the technical control department (QCD), the main task of which is to ensure the required level of quality, fixed in the regulatory and technical documents, by directly checking each product and purposefully influencing the conditions and factors that form it.

The main tasks of product quality management at the enterprise at the present stage are:

Systematic bringing the level of product quality to the existing, emerging or predicted market needs, as well as purposeful impact on the development of needs;

Ensuring the competitiveness of products in the domestic and foreign markets;

Definition of tasks for the modernization of products and the creation of new types of products;

Determination of the composition of target quality programs, etc.

4.2 Cost of production

Production cost- This is the monetary expression of the direct costs of the enterprise for the production and sale of products.

The cost of production is a synthetic, generalizing indicator characterizing all aspects of an enterprise's activities, as well as reflecting the effectiveness of its work.

The cost of production includes the following costs:

Preparation of production and mastering the release of new types of products, start-up work;

Market research;

Directly related to the production of products, due to the technology and organization of production, including management costs;

To improve the technology and organization of the production process, as well as to improve the quality of manufactured products;

Sales of products (packaging, transportation, advertising, storage, etc.);

Recruitment and training of personnel;

Other cash costs of the enterprise associated with the release and sale of products.

There is the following classification of costs:

1) according to the degree of homogeneity- elemental (homogeneous in composition and economic content - material costs, wages, deductions from it, depreciation deductions, etc.) and complex (different in composition, covering several cost elements - for example, the cost of maintaining and operating equipment);

2) in relation to the volume of production- constant (their total value does not depend on the amount of manufactured products, for example, the cost of maintaining and operating buildings and structures) and variable (their total amount depends on the volume of manufactured products, for example, the cost of raw materials, basic materials, components). Variable costs, in turn, can be divided into proportional (change in direct proportion to the volume of production) and disproportionate;

3) by the method of attributing costs to the cost of individual products- direct (directly related to the manufacture of certain products and refer to the cost of each of them in a direct way) and indirect (associated with the production of several types of products, they are distributed among them according to some attribute).

It is also necessary to distinguish between total costs (for the entire volume of production for a certain period) and costs per unit of production.

4.3 Financial results

4.3.1 Profit and income of the enterprise

Profit and income are the main indicators of the financial results of the production and economic activities of the enterprise.

Income- this is the proceeds from the sale of products (works, services) minus material costs.

It represents the monetary form of the enterprise's net output, i.e. includes wages and profits.

Income characterizes the total amount of funds that comes to the enterprise for a certain period and, net of taxes, can be used for consumption and investment. Income is sometimes subject to taxation. In this case, after deducting tax, it is divided into consumption funds, investment and insurance. The consumption fund is used to pay staff salaries and payments based on the results of work for a certain period, for a share in the authorized property (dividends), material assistance, etc.

Profit- This is a part of the proceeds remaining after the reimbursement of all production and marketing costs.

In a market economy, profit is one of the main sources of accumulation and replenishment of the revenue side of the state and local budgets; the main financial source for the development of the enterprise, its investment and innovation activities, as well as a source of satisfying the material interests of the members of the labor collective and the owner of the enterprise.

The amount of profit (income) is significantly influenced by both the volume of products and their assortment, quality, cost, improvement in pricing and other factors. In turn, the profit affects such indicators as profitability, solvency of the enterprise and others.

The total profit of the enterprise (gross profit) consists of three parts:

Profits from the sale of products - as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;

Profits for the sale of tangible assets and other property (this is the difference between the price of their sale and the cost of their acquisition and sale). The profit from the sale of fixed assets will represent the difference between the proceeds from the sale, the residual value and the costs of dismantling and selling;

Profits from non-operating transactions, i.e. operations not directly related to the main activity (income from securities, from equity participation in joint ventures; leasing property; excess of the amount of received fines over paid, etc.).

4.3.2 Profitability of resources and products

Unlike profit, which shows the absolute effect of activity, there is a relative indicator of the efficiency of the enterprise - profitability. In general terms, it is calculated as the ratio of profit to costs and is expressed as a percentage.

There are the following types of profitability:

1) profitability of production (profitability of production assets) - P p, calculated by the formula:

,

where P is the total (gross) profit for the year (or other period);

OFP - the average annual cost of fixed assets;

NOS - the average annual balance of the normalized working capital.

2) the profitability of equity capital P k, which is characterized by the size of the authorized capital (share capital);

where P is the net profit (taking into account the payment of interest on the loan),

K c - equity capital, the value of which is taken according to the balance sheet and is equal to the amount of assets minus debt obligations.

The return on equity ratio is of interest to all shareholders, since defines the upper limit of dividends;

3) the profitability of total assets R a - characterizes the efficiency of the use of all available property of the enterprise:

where K a - the average amount of assets of the balance sheet of the enterprise;

4) the profitability of products P prod. characterizes the cost-effectiveness of its production and marketing:

where P p - profit from the sale of products (works, services);

С р - the total cost of goods sold;

5) the profitability of a separate type of product P in:

where C in and C in - respectively the price and the total cost of a unit of a certain type of product;

6) profitability of sales P p - shows the share of profit attributable to one monetary unit of sales (cost of products sold V p):

4.3.3. Assessment and diagnostics of the financial condition of the enterprise

Profit and profitability do not fully characterize the financial condition of the enterprise and its trends. It depends on certain financial proportions, which are analyzed according to the balance sheet data.

The relationship between individual elements of assets and liabilities of the balance is used to assess and diagnose the financial condition of the enterprise. In this case, the following main indicators are calculated:

- debt degree (ratio)(Kzad) - is determined by dividing debt obligations by the assets of the enterprise. If Kzad> 0.5, then the risk of non-payment of debts will increase;

- debt security ratio(Co.d) - is determined by the ratio of equity to the amount of debt obligations. If Co.d.> 1, then this means that the company can pay debts with its own capital;

-current liquidity ratio(CT.L.) - is determined by the ratio of current assets and short-term liabilities. If CT.L.<2 , то платежеспособность невысокая и предприятие имеет определенный финансовый риск;

- quick ratio(Kc.l.) is the ratio of high liquidity assets (for example, securities, money in bank accounts and on hand, accounts receivable) to short-term liabilities. If Kc.l.> 1, then short-term liabilities are secured and debts can be quickly paid.

The financial activity of an enterprise is characterized by the following indicators:

The average period of payment of accounts receivable by buyers of the company's products;

The average period of payment of the accounts payable of the enterprise to suppliers;

Inventory turnover (as the ratio of sales to inventory).

Conclusion

A company is an integrated whole in which people, mechanisms, materials are united by common activities. What are they needed for? The answer is simple: for the general good. Companies arise to jointly do what a person cannot do alone, through cooperation to achieve higher results than separately. Companies are created to achieve specific goals.

An enterprise is any organization that produces goods, services, information, knowledge, and carries out economic activities in the most diverse forms. An enterprise can be a plant, a factory, a construction plant, a car park, repair shops, a collective farm, a state farm, a shop, atelier, stock exchanges, etc.

The forms and methods of management, the structure of the management bodies of the enterprise significantly depend on its scale and profile. Each enterprise carries out a certain basic activity, this is its main goal, the meaning of existence. It follows from this that at the forefront of enterprise management is the management of the production process, regardless of what exactly the enterprise produces.

An enterprise is a form of economic organization in which an individual consumer and a producer interact through the market in order to solve three main economic problems: what, how and for whom to produce. At the same time, none of the entrepreneurs and organizations is consciously engaged in solving this triad of economic problems.

In a market system, everything has a price. Various types of human labor also have a price level of wages, tariffs for services. A market economy for the unconscious coordination of people and businesses through a system of prices and markets. If we take all the various markets, then we get a broad system that spontaneously ensures the equilibrium of prices and production through trial and error.

Bibliography:

1.Economics of the enterprise: Textbook / Edited by prof. O.I. Volkova. - M .: INFRA-M, 2005

2.Economics of the enterprise: Textbook / Edited by prof. V.Ya. Gorfinkel, prof. EAT. Kupryakov. - M .: Banks and exchanges, UNITI, 2005

3. Textbook "Economics of the organization" edited by Gruzinov.-M: UNITI. 2007

4. Textbook "Enterprise Economics" edited by Schwander. –M: Vershina, 2007

5.Practicum on the economics of the enterprise, edited by Schwander. –M: Vershina, 2007

6. T. O. Solomanidina, V. G. Solomanidin “Personnel motivation management. In tables, diagrams, tests, cases. Study guide. "- M: Human Resources Journal, 2005

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8. "Economic analysis" Savitskaya.-M: Alfa-Press, 2007

Introduction

At all stages of economic development, the main link is the enterprise. It is at the enterprise that the production of products is carried out, various types of services are provided, there is a direct connection between the employee and the means of production. An independent enterprise is understood as a production unit that has production and technical unity, organizational, administrative and economic independence. The enterprise independently carries out its activities, disposes of the manufactured products, the profit received, which remains at its disposal after paying taxes and other mandatory payments.

The key figure in market relations is the entrepreneur.

In this case, the subject of entrepreneurial activity can be either an individual citizen or an association of citizens.

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

The purpose of the enterprise is to meet social needs and make a profit. In pre-reform Russia, the main goal of the enterprise was considered to be the satisfaction of social needs. Is it possible today, in a market economy, to discard, exclude this goal and leave the only goal to obtain the maximum possible profit? No.

Enterprise in a market economy

A modern enterprise is a complex organizational structure.

In market conditions, the importance of three main directions of organizing an industrial enterprise is increasing:

* scientific organization of production;

* scientific organization of labor;

* scientific management organization.

The scientific organization of production has the goal of creating an optimal technical and technological system at the enterprise. These are reliably and efficiently functioning production equipment and technology, well-ordered technical and organizational relationships of workers.

The task of the scientific organization of labor (STO) is to build healthy formal relations in a team of workers, including a system of measures to create conditions for highly productive, effective creative work. But the capabilities of NOT are limited by the technical and technological state of the enterprise, its financial and economic assets.

The scientific organization of management is a system of technical, economic and humanitarian means that ensure the purposefulness of the impact on the material and human subsystems of the enterprise. It promotes their interaction in order to achieve the best material, technological and economic effect.

At the initial stage of creating a new enterprise, the composition of the founders is determined and the constituent documents are developed: the charter of the enterprise and the agreement on the creation and activities of the enterprise, indicating its organizational and planning form. Along with this, minutes No. 1 of the meeting of the participants of the enterprise being created on the appointment of the director and chairman of the audit commission is drawn up. Then a temporary bank account is opened, where at least 50% of the authorized capital must be received within 30 days after the registration of the enterprise. Further, the company is registered at the place of its establishment with the local government. For state registration, the following documents are submitted to the relevant authority:

* application of the founder (or founders) for registration;

* company charter;

* the decision to establish an enterprise (as a rule, the resolution of the meeting of founders);

* agreement of the founders on the establishment and operation of the enterprise;

* certificate of payment of the state fee.

If the established procedure for creating an enterprise is violated or the necessary constituent documents are missing, or the documents submitted do not meet the requirements of the law, the applicant is given the right to apply to the court, which will make the final decision. When the registration is completed and the registration certificate is received, all information about the new enterprise is transferred to the Ministry of Finance of the Russian Federation for inclusion of the enterprise in the State Register of Enterprises. Here the enterprise is assigned codes of the All-Russian Classifier of Enterprises and Organizations. The final stages of creating a new enterprise are coming. Participants make their full contributions (no later than a year after registration), open a permanent bank account, the company is registered with the district tax office, orders and receives a round seal and a corner stamp. From that moment on, the enterprise begins to function as an independent legal entity.

In modern conditions of economic development, any entrepreneur, and even more so an entrepreneur engaged in production activities. The first of them is to find yourself in the economic space, or, as they say, your own economic niche. The entrepreneur will have to study the state of the market, supply and demand for certain goods in the industry or region of interest to him. Possible obstacles or limitations should be envisaged. It is necessary to study the possibility of obtaining benefits - borrowed, tax, etc. and, thus, to determine the general conditions for investing funds.

Having determined his economic niche, an entrepreneur can decide on the specialization of his enterprise. It will be necessary to assess the capabilities of future consumers, find out all possible information about competitors, decide on the technique and technology with which the products will be manufactured. Of no small importance is the choice of the form of entrepreneurship - individual or collective. Choosing an individual form, the entrepreneur acts at his own peril and risk. His enterprise is private, it belongs to him on the basis of ownership or to members of his family on the basis of joint ownership, and in case of failure, the owner bears full responsibility for the obligations of the enterprise and pays with his own funds and his property. Having made a choice in favor of the collective form, the entrepreneur shares responsibility with his partners in the enterprise. This form allows you to reduce risk and attract additional resources.

The next step is the formation of a production base. The entrepreneur will have to purchase or lease production and storage facilities, equipment, machines, tools, purchase raw materials and materials, semi-finished products, components, attract labor. In this regard, the company enters into relations with equipment manufacturers, suppliers of raw materials and materials, with intermediary firms. Workers are hired at the labor exchange, through press advertisements and in other ways.

An important stage is the attraction of funds. As a rule, an entrepreneur or his partners do not have enough own funds to start and develop a business. The cash deficit can be overcome by issuing shares, i.e. partially transferring the rights to participate in the capital and profits of the enterprise, own debt obligations, as well as receiving loans from commercial banks.

The company enters into relationships with legal entities and individuals purchasing its shares or debt obligations, as well as with commercial banks. Bank loans are divided into short-term, medium-term and long-term.

The specificity of the transition period to the market, which has now developed in our country, has led to the fact that short-term loans are of the greatest interest to both parties (both the enterprise and the bank).

They are issued by banks, as a rule, for 30, 60 and 90 days, i.e. up to three months. The provision of loans by banks to enterprises is often accompanied by various insurance operations. Buildings, stocks of material assets, etc. may be subject to insurance. In this case, enterprises enter into business relationships with insurance companies. By issuing shares, bonds, other securities or purchasing them, enterprises turn to the stock market, i.e. the securities market. Here, the list of organizations with which enterprises enter into relationships is quite large. These are stock exchanges, credit and financial institutions, investment funds, individual investors, etc. This is not a complete list of production and market relations of the enterprise. With the further development of market relations, this list will be expanded and supplemented.