Enterprise (organization) as an economic entity. Organization (enterprise) as an economic entity of a market economy Organization as an economic entity and legal entity
The most important subject market economy are organizations engaged in the production of goods and services and (or) their sale. In this regard, the organization is the general name of any economic production unit: firms, enterprises. And since, in its structure, a firm can consist of both one enterprise and include a number of enterprises, it will be incorrect in all cases to use the concepts of “firm” and “enterprise” as synonyms. This is justified only in the case when a firm is understood as an independent production unit consisting of one enterprise. But only. When does a company mean large corporation, which is a complex of a number of enterprises, the independence of which, although limited, is preserved, then the identification of the concepts of "firm" and "enterprise" is unacceptable.
The production of goods and services for which there is demand is carried out by a variety of enterprises (firms).
An enterprise (firm) is an economic unit that owns or has economic possession and operational management of separate property and has rights that allow it to perform specific functions for the production and (or) sale of goods and services under its property responsibility for the purpose of making a profit or providing social significant services. Depending on the purpose of functioning, enterprises (firms) are divided into commercial, striving to maximize profits, and non-commercial, functioning to provide various kinds of socially significant services available to the general population, regardless of their income (education, healthcare, culture, urban passenger transport, etc.). etc.).
An enterprise (firm) as a form of organization of production economic activity is the main production and economic link of the economy, since it is it that is engaged in the creation economic benefits and/or their implementation. As a production and economic link, an enterprise (firm) is characterized by technical, industrial and organizational unity. On the one hand, an enterprise (firm) is a complex of means of production with technological unity, adapted to create certain economic benefits. On the other hand, an enterprise (firm) is a team of workers connected with each other in the production process by labor cooperation and common economic interests. Within the framework of this technical, production and organizational unity, an enterprise (firm) acts as an economically separate business entity.
Economic isolation is the most important feature of the enterprise. It is due to the essential nature of the enterprise as a commodity producer, carrying out its individual reproduction. The economic isolation of the enterprise is manifested in the isolation of the resources of the enterprise and their independent movement in the process of reproduction; in the implementation of this reproduction due to the results of management on the principles of self-sufficiency; in the presence of their specific interests and their purpose of management. The economic isolation of an enterprise implies economic independence, the degree of which to a certain extent depends on the place of the enterprise in the system of property relations, on what appropriation functions (possession, disposal and use) are implemented by the entities engaged in economic activities at the enterprise. Along with the form of ownership within which the enterprise operates, the degree of its economic independence is determined by regulations relevant superstructural institutions that regulate the activities of the enterprise. The target orientation of such acts, for example, in relation to large and small, public and private enterprises can be very different. And therefore, the degree of their economic independence will also be different.
In a market economy there are many various enterprises(firms), which requires their classification depending on certain criteria. These may be the type of activity, industry, or products; organizational and legal form; dimensions; form of ownership, etc.
Organizational and legal forms of enterprises. Any enterprise, in order to be able to engage in entrepreneurial activities, must be registered with the relevant legal form. Depending on the legal form, sole proprietorship is distinguished ( individual entrepreneurship) and association of entrepreneurs.
Sole proprietorship is literally the independent conduct of business in one's own interests. The owner has the material resources and capital equipment necessary for economic activities, and personally controls these activities, while unlimited liability on their obligations.
Association of entrepreneurs is carried out in the form of partnerships (partnerships) and companies. A partnership (partnership) is a form of business organization in which two or more individuals agree on the ownership and management of the enterprise. They usually combine their financial resources and business skills. In a similar way, they share risks, as well as profits or losses that may fall to their share, while bearing unlimited property liability for the obligations of the firm. Society with limited liability- this is such a legal form of association of capital investors, in which the participants are liable for the obligations of the company only with their contribution. The contribution made gives the right to receive part of the profit in the form of dividends and the right to vote. The leading form of limited liability companies is a joint-stock company - a corporation. A corporation is an association of capital investors - shareholders, but such an association in which the property of the corporation is completely separated from the property of shareholders. In the event of a company's insolvency, shareholders are not liable for its obligations to creditors, but only risk a possible depreciation of shares.
Business entity conducts economic activities, it is an independent participant in economic processes, which include, in particular, the exchange of goods, services and money. In addition to organizations, economic entities include households and individuals.
Organizational and legal forms of commercial organizations
civil law Russian Federation for economic entities provides quite a lot of organizational and legal forms (Fig. 1.2):
Rice. 1.2. Organizational and legal forms of commercial organizations
The most common of these are the following three forms:
Limited Liability Company (LLC);
Open Joint Stock Company (OJSC);
Closed Joint Stock Company (CJSC).
A limited liability company (LLC) is created (established) by one or more partners, which can be both individuals and legal entities. An LLC is a typical partnership in which each partner owns a share of the organization in proportion to his contribution to the organization's property, valued in money.
If an LLC is created by one individual, then it will turn out very similar to individual private enterprise. In the Russian Federation, an individual private enterprise is more in line with the form of doing business, which is called individual entrepreneur(IP). Any capable adult citizen of the Russian Federation can do business by registering as an individual entrepreneur.
concept limited liability, included in the name of the legal form of LLC, is the most important principle of organizing relationships between the organization and its owners. Limited liability means that the owners are financially and property liable only to the extent of their contributions to the property of the organization. Organizing new business and creating new organization, the owners risk only the money they invest in this organization.
Open Joint Stock Company (OJSC)- a joint-stock company whose shares are open for sale to everyone. A shareholder of an OJSC has the right to sell his shares to anyone. OJSC is the most common organizational and legal form for large companies.
Closed Joint Stock Company (CJSC)- a joint-stock company, whose shares can be sold to a specific individual or legal entity only with the consent of the majority of shareholders. That is, a CJSC is a kind of association of people who know each other, in which outsiders are reluctantly admitted. According to the meaning of a CJSC, it is an intermediate organizational and legal form between an LLC and an OJSC.
concept "limited liability" applies to both OJSC and CJSC, although it itself is not included in the names of these organizational and legal forms. The owners of joint-stock companies - shareholders, are responsible for the activities of their companies only within the limits of their contributions.
By buying a share of the company, the shareholder invests his money in this business. At the same time, in the event of bankruptcy of a joint-stock company, he risks only the money spent on the purchase of shares. But business partners of a bankrupt joint-stock company have no right to present any financial and property claims.
Now let's focus on other organizational and legal forms that are less common in the Russian Federation.
General partnership an organization is recognized, the participants of which are liable for its obligations with all their property. Members' liability is not limited to their contributions to the organization.
Obviously, there are not so many people willing to voluntarily expand their responsibility to such limits. Usually a general partnership is created by organizations whose organizational and legal forms provide for limited liability.
partnership on faith or limited partnership) an organization is recognized, some of whose participants are liable for the obligations of the partnership with all their property (such participants are called full partners), and some of the participants agree to answer only within the limits of their contributions (such owners are called investors or limited partners). Thus, a limited partnership is an intermediate organizational and legal form between a general partnership and a limited liability company.
Society with additional responsibility This is an extended version of a limited liability company. The responsibility of the owners of such an organization exceeds the size of their contributions by a certain number of times, and the owners decide how much when creating the organization.
Production cooperative (artel) a voluntary association of citizens who are also employees is recognized. This legal form of organizations evolved from work teams and artels and still corresponds to some types of commercial activities.
State and municipal unitary enterprises- These are enterprises, the sole owner of which is a state body or local authority. Owner unitary enterprise provides him with the necessary property. A unitary enterprise does not have the right of ownership to the property transferred to it. In this, it radically differs from all other organizational and legal forms of enterprises presented in Fig. 1.2.
Organizational and legal forms non-profit organizations
Non-profit organizations are created for purposes other than making a profit. However, they are entitled to entrepreneurial activity, but corresponding only to the purposes for which they were created (Fig. 1.3):
Rice. 1.3. Organizational and legal forms of non-profit organizations in the Russian Federation
consumer cooperative is a voluntary association of citizens and legal entities in order to meet their material and other needs.
The simplest example of a consumer cooperative is a horticultural partnership or a dacha cooperative. The owners of dacha plots unite in a cooperative to solve common problems (maintaining order in the common area, protecting dacha plots, supplying plots with electricity and water, interacting with local authorities, etc.). A consumer cooperative exists at the expense of contributions from its members.
Public and religious organizations (associations) Voluntary associations of citizens are recognized on the basis of their common interests to meet spiritual or other non-material needs. This category of non-profit organizations includes the Russian Orthodox Church, religious sects, and political parties. Public and religious organizations (associations) exist at the expense of contributions and donations from members and sympathetic citizens.
To charities and other foundations include non-profit organizations without membership, established by citizens or legal entities on the basis of voluntary property contributions. Foundations pursue social, charitable, cultural, educational or other socially beneficial goals. For example, the specific purpose of the fund may be to support young talents by providing them with good scholarships for the period of study.
institution- an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature and financed by him in whole or in part, for example, kindergarten at a large industrial enterprise, a public hospital or an organ government controlled having the rights of a legal entity.
Common to all considered organizational and legal forms is that accounting in them can be kept in the manner established for organizations of all forms of ownership, except for credit and budgetary ones, with some exceptions.
1. The organizational and legal form of a credit organization (in particular, a bank) may be the same limited liability company or an open joint stock company. However, accounting in a credit institution is maintained in the manner prescribed for credit institutions.
2. The organizational and legal form of an organization supported by the state may be an institution. Accounting in it is kept in the manner provided for budgetary organizations. If the institution is funded by state budget(like, for example, a kindergarten of an industrial enterprise), then accounting in it should be kept in the manner prescribed for organizations of all forms of ownership, except for credit and budget ones.
The more owners an organization has, the more complex their relationship with each other and with employees. The most complex structure of relationships in a joint-stock company (both open and closed).
Firm as a form of business organization
4.1.1. A distinction must be made between an enterprise and a firm.
4.1.2. The firm as an economic entity.
4.1.3. The firm as an economic organization.
The institutional nature of the firm consists in the pooling of economic resources under the authority of the entrepreneur, who organizes their use in the interests of the production of goods and services.
It is necessary to distinguish between the enterprise and the firm
This division in economic theory is done in order to separate the production-technical and technical-economic problems of production, which are the subject of specific economic disciplines, from the problems of making economic decisions related to production, and the principles of the relationship of the subjects that accept them.
Enterprises
- these are special production units, which are characterized by: the performance of one or more functions for the production and distribution of goods and services; concentration of specialized means of production and labor in one place; specialized methods of organizing the production process. IT - factories, plants, mines, farms, shops, etc. They are technological links production system society.
From the point of view of the relations that develop between the owners of the factors involved in the production of enterprises, they can take different forms. For example, in the Soviet economy, the pooling of resources for production was a function of the state. The form of the enterprise was a "socialist enterprise", subordinate to the center, which makes decisions about the volume of production and the range of output. In a market economy, the decision to combine resources for production, on the volume of output, is made by the entrepreneur, who acts independently and bears economic responsibility for his decisions. The company operates like a firm.
Firm
is an organization formed and managed for the purpose of making a profit by its owners through the production of one or more goods for sale on the market.
A firm may consist of one or several enterprises.
Firm - This name under which the entrepreneur conducts his business.
Firm - this is an organization registered in the appropriate legal form.
The firm as an economic entity
The firm as a business entity, has a special purpose of activity and its own economic interest, organizes production at enterprises at your own expense, on your risk and bears property responsibility based on performance results. Signs of the company as an economic unit, leading commercial activity, are:
1. Availability responsible owner, conducting business on this enterprise, which determines the purpose of its activities, the direction of development and is responsible for the results of decisions made. In the Russian Federation, the problem of the emergence of a responsible owner in the 1990s was solved in the course of corporatization, privatization, the establishment of a system of state property management, and the formation of a system of owner responsibility for the results of activities. To date, this task has not been finally resolved, the institution of ownership is blurred, the rights of the owner are poorly protected both by law and informal norms.
2. The firm is economically independent It makes independent decisions about what, how and for whom to produce. Russian enterprises have never before dealt with actual "proprietary problems" associated with the economic choice of areas of activity: the search for a market niche, the choice of an assortment of production, an independent search for a partner, marketing problems, etc. At present time is running development of market principles of independent and independent management.
3. The company operates under the conditions "hard budget" constraints. Independent management assumes that the company measures its planned costs and sources of income. stands out four rules budget constraints: the buyer fulfills the agreements concluded and pays for the goods received; the borrower does not violate the provisions of loan agreements and pays his debts; taxpayer pay taxes; companies cover their expenses from their income. In the Russian Federation, there is still a problem of non-separation of enterprise finances from state finances: direct state financing; breach of credit agreements; non-payments to the state; non-payments of enterprises along the production chain.
transformation Russian enterprise to the firm is thus not completed. There are a sufficient number of loopholes through which it can shift its costs to counterparties. This reduces its interest in the rational use of resources and leads to a decrease in the efficiency of the distribution of resources in society.
Organization as a subject of economic relations.
In any form of management, organizations play a crucial role in the economy of the state. From a macroeconomic standpoint, organizations are the basis for:
Increase in national income, gross domestic product, gross national product;
The possibility of the existence of the entire state and the performance of its functions. This is due to the fact that a significant part of the state budget is formed at the expense of taxes and fees from organizations;
Ensuring the defense capability of the state;
Simple and extended reproduction;
Development of national science and acceleration of scientific and technological progress (STP);
Increasing the material well-being of all sections of the country's citizens;
Development of medicine, education and culture;
Solutions to the problem of employment;
Many other solutions social problems. Organizations will fulfill this role only if they function effectively.
An organization is an independent economic entity that produces products, performs work and provides services in order to meet social needs and make a profit.
From another point of view, an organization is an association of people who jointly implement a certain program or achieve a certain goal and act on the basis of certain procedures and rules. In a general sense, organization refers to ways of ordering and regulating the actions of individuals and social groups. Organization as a management system is one of the key concepts of organization theory, which is associated with:
Functions;
process management;
Qualifications and competencies of managers;
Distribution of powers to achieve certain goals.
The hallmarks of an organization are:
1. the presence of at least one goal that unites the members of the organization. The officially declared goal gives meaning to the existence of the enterprise and determines the main direction of its activities. One of the main goals of any commercial organization is to make a profit;
2. isolation lies in isolation internal processes and the presence of boundaries separating this organization from external environment. Borders can be both material - in the form of walls and fences, and intangible - in the form of prohibitions, restrictions, rules;
3. the division of labor implies that the members of the organization perform various functions;
4. the existence of links between the elements of the organization helps to ensure their mutual support. The links between the elements of the organization are economic, technological, informational, social and managerial;
5. self-regulation is the ability of an organization to independently resolve issues of internal life, taking into account the prevailing situation and external instructions. This activity is implemented by an external center, the purpose of which is to coordinate the efforts and work of people to achieve the integrity of the organization;
6. organizational culture- this is a system of values, symbols, patterns of behavior and beliefs that determine the nature of the relationship and the line of behavior of employees both within the enterprise and at the external level.
The goals of the organizations are:
Receiving a profit:
Meeting the needs of society.
The tasks of the organization include:
Production quality goods(works, services) in accordance with demand and available production capabilities;
Rational use production resources;
Development of a strategy and tactics of the enterprise's behavior and their adjustment in accordance with changing conditions;
Systematic implementation of the achievements of scientific and technical progress in production, as well as the use of best practices in the organization of labor and management;
Improving the living standards of workers, improving their skills, providing career development, creating a favorable psychological climate in the team;
Ensuring the competitiveness of the enterprise and products, maintaining business reputation;
Conducting a flexible pricing policy.
The concept of a legal entity. Organizational and legal forms of a legal entity.
Organization as entity- is a business entity that meets certain criteria, established by law countries. Signs of a legal entity include: the presence of its own property; independent property liability; the right to acquire, use and dispose of property, as well as to carry out other actions permitted by law on its own behalf; the right to be a plaintiff and defendant in court and arbitration on its own behalf, to have an independent balance sheet, settlement and other bank accounts.
IN Civil Code RF classification of legal entities is based on three main criteria:
1) on the right of founders (participants) in relation to legal entities or property;
2) for the purpose of economic activities of legal entities;
3) on the organizational and legal form of legal entities.
Depending on the purpose of the activity, any legal entity belongs to one of two categories:
Commercial organizations;
non-profit organizations.
Commercial organizations recognized as legal entities pursuing profit as the main goal of their activities.
Non-Profit Organizations- organizations that do not have profit making as the main goal of their activities and do not distribute the profits received among the participants. The public nature of activity is the main feature of non-profit organizations, which distinguishes them from other economic entities.
Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical education and sports, meeting the spiritual and other non-material needs of citizens, as well as for other purposes aimed at achieving public benefits.
Non-profit organizations can carry out entrepreneurial activities only insofar as it serves the achievement of the goals for which they were created, and corresponding to these goals.
Law N 7-FZ defines the following forms of non-profit organizations:
1) public organizations(associations);
2) religious organizations (associations);
3) state corporation;
5) institutions;
6) autonomous non-profit organizations;
7) social funds; charitable foundations;
9) associations of legal entities (associations and unions).
In addition, federal legislation may provide for other forms of non-profit organizations:
1) consumer cooperatives (Civil Code of the Russian Federation);
2) homeowners associations (” housing code RF");
3) territorial public self-government(Federal Law of October 6, 2003 N 131-FZ “On general principles organizations of local self-government in the Russian Federation” (hereinafter referred to as Law N 131-FZ));
4) charitable organizations (Federal Law of August 11, 1995 N 135-FZ “On charitable activities And charities”(Law N 135-FZ));
5) trade unions (Federal Law of January 12, 1996 N 10-FZ “On trade unions, their rights and guarantees of activity”).
In accordance with the Civil Code of the Russian Federation, commercial organizations can be created in the following organizational and legal forms:
Economic partnerships and companies;
Production cooperatives;
State and municipal unitary enterprises.
The characteristics of the organizational and legal forms of commercial organizations are presented in Table. 1.1.
Table 1.1. - Comparative characteristics organizational and legal forms of commercial organizations
| Organizational and legal form | Constituent documents | Members (founders) | Formation authorized capital | Member Responsibility | Distribution of profits (losses) | Control order | |||
| General partnership | The memorandum of association is signed by all members | Participants economic partnership may be individual entrepreneurs and legal entities. A general partnership must have at least two participants. | The share capital is formed at the expense of the shares (deposits) of the participants. | Participants in a general partnership are fully liable for its obligations. Risk of personal property. | The management of the activities of a general partnership is carried out by common agreement of all participants. | ||||
| Faith partnership | The memorandum of association is signed by the general partners | Individual entrepreneurs and legal entities may be participants in a business partnership. A limited partnership must have at least 2 general partners and one contributor (limited partner) | Share capital is formed at the expense of shares (deposits) of participants | The partner in faith bears the risk of loss within the amount of the contribution and is not liable for the obligations of the partnership. General partners bear full responsibility for its obligations. Risk of personal property. | Profits (losses) are distributed in proportion to contributions (shares). | The management of the activities of a limited partnership is carried out by full partners by common consent of all full partners. | |||
| Limited Liability Company | The authorized capital is formed from the shares (contributions) of participants. Minimum size authorized capital 10 thousand rubles. | Participants are not liable for the obligations of the company, bear the risk of losses within the value of the deposit | Profits (losses) are distributed in proportion to contributions (shares). | ||||||
| Additional Liability Company | Memorandum of association and articles of association approved by the founders | The number of participants in the company is not more than 50 persons. Society can be created by one person. | The authorized capital is formed at the expense of shares (contributions). The minimum amount of the authorized capital is 10 thousand rubles. | The founders bear joint and several subsidiary liability in a multiple of the value of their contribution | Profits (losses) are distributed in proportion to contributions (shares). | The supreme governing body - general meeting founders. Executive agency– director or board of directors | |||
| Joint-Stock Company | Agreement on the establishment of a joint-stock company and articles of association | In an OJSC, the number of shareholders is not limited, in a CJSC there are no more than 50 persons. Society can be created by one person. | The authorized capital is divided into a certain number of shares of par value acquired by the shareholders. For an OJSC, the minimum authorized capital is 100,000 rubles; for a CJSC, the minimum authorized capital is 10,000 rubles. | Shareholders are not liable for the obligations of joint-stock companies. Risk of loss within the value of shares. | Earnings on shares are paid out in the form of dividends | The supreme management body is the general meeting of shareholders. Executive body - director or board of directors | |||
| Production cooperative | Charter approved by the general meeting of members of the cooperative | The number of members of the cooperative is at least 5 persons | Unit trust formed by contributions | The founders bear subsidiary liability for the obligations of the cooperative | Profit is distributed according to labor participation | The supreme governing body is the general meeting of members of the cooperative. Executive body - chairman of the cooperative | |||
| Unitary enterprises established on the basis of the right of economic management | Charter, approved government bodies or municipal authorities | Created by decision of state bodies or municipal bodies | The statutory fund is formed at the expense of the owner and is indivisible, cannot be distributed among deposits, share contributions, shares. The minimum size of the authorized capital is 100 thousand rubles. A unitary enterprise does not have the right of ownership of the property assigned to it by the owner. | Unitary enterprises are independently responsible for their obligations with all their property. The owner of the property of the enterprise is not responsible for the obligations of the enterprise established on the basis of the right of operational management. | The owner has the right to receive a part of the profit of the enterprise from the use of property under the economic management of the enterprise | ||||
| Unitary enterprises established on the basis of the right of operational management (state-owned enterprises) | Charter approved by the Government of the Russian Federation | Created by decision of the Government of the Russian Federation | The authorized capital is formed at the expense of the owner and is indivisible, cannot be distributed among deposits, share contributions, shares. The minimum size of the authorized fund is 500 thousand rubles. A unitary enterprise does not have the right of ownership of the property assigned to it by the owner. | Unitary enterprises are independently responsible for their obligations with all their property. The owner of the property of the enterprise bears subsidiary liability for the obligations of the state-owned enterprise | The procedure for distributing the income of a state-owned enterprise is determined by the owner of the property of the enterprise. | The management body of a unitary enterprise is the head appointed by the owner or a body authorized by the owner. The manager is accountable to the owner. | |||
Table 2.2. - Classification of fixed assets by functional purpose
| fixed assets | |
| Main production assets | Fixed non-productive assets |
| fixed assets that are directly involved in the production process, create conditions for its normal implementation and serve to store and move objects of labor | fixed assets that are not directly involved in the production process, but are managed by enterprises. |
| These include: machinery and equipment, industrial buildings and structures, electrical networks, production and household equipment, vehicles etc. | These include: residential buildings, catering facilities, kindergartens, hospitals, etc. |
According to the degree of participation in the production process, the main production assets are divided into active and passive parts (Table 2.3.)
Table 2.3. - Classification of fixed assets according to the degree of participation in the production process
Highest value for the organization has active part fixed assets, since the productivity of labor in the organization, the cost of production and its quality and competitiveness, the financial results of the organization's activities depend on the efficiency and quality of these objects.
To general indicators of the efficiency of the use of fixed assets include the following indicators: capital productivity; capital intensity; return on equity; capital-labor ratio.
The method for determining general indicators of the efficiency of the use of fixed assets is presented in table 2.10.
Table 2. 10. - The main indicators characterizing the efficiency of the use of fixed assets of the organization
| Name of indicator | Method of calculation | Conventions | Economic essence of the indicator |
| Capital productivity, rub. prod. / rub. OS | Fo = Qp: Fsr | Fo - return on assets, rub. prod. / rub. OS; Qp - sales volume (revenue), thousand rubles; Фср - the average annual cost of fixed assets. | Shows how many rubles of production (revenue) brings the organization 1 ruble of fixed assets |
| Capital intensity, rub. OS / rub. prod. | Fe = Fsr: Qp | Fe - capital intensity, rub. OS / rub. prod.; Qp - sales volume (revenue), rub.; Fsr - the average annual cost of fixed assets, rub. | Shows how many rubles of fixed assets the organization needs to receive one ruble of products (revenue) |
| Capital-labor ratio, rub. OS / pers. | Fv \u003d Fsr: n cf | Fv - capital-labor ratio, rub. OS/ person; Фср - the average annual cost of fixed assets, rubles; n cf - the average number of employees of the enterprise, people. | Shows how many rubles of fixed assets account for one employee of the organization; characterizes the technical potential of the organization |
| Capital profitability (profitability of fixed assets), % | Fr = (Mon: Fsr) × 100 | Fр – capital return, %; Mon - profit before tax, rub. Fsr - the average annual cost of fixed assets, rub. | Shows how much profit the organization receives from one ruble of fixed assets |
For rate efficient use of the active part of fixed assets the following indicators are used:
- coefficient of extensive use (Ke), which characterizes the level of use of the active part of the BPF in time:
Ke = Actual Working hours of machines and equipment / Regime fund of working hours of machines and equipment
- coefficient intensive use (Kn), which characterizes the level of use of machinery and equipment by capacity:
Kn = Actual performance of machines and equipment / Possible performance of machines and equipment.
- integral coefficient (Kint), which characterizes the level of use of machinery and equipment both in time and in terms of power and is determined by the formula:
Kint \u003d Ke * Kn
Among the most important indicators characterizing the level of use of the BPF over time is shift ratio(Ksm). It can be determined by the formula
Kcm=(MC1+MC2+MC3)/Nset
MC1 - The number of machine shifts of equipment operation in only 1 shift;
MC1 - Number of machine shifts of equipment operation only in two shifts;
MC1 - Number of machine shifts of equipment operation only in three shifts;
Nset - The number of installed equipment.
Fixed assets (fixed capital) are the most important factor of production, and in a market economy and the acceleration of scientific and technological progress, the role of this factor in national economy increases significantly.
Figure 2.1. – Stages of circulation of working capital
The cycle can be conditionally divided into three stages:
D, D* - monetary stage;
P - production stage;
T - commodity stage.
First comes the advance Money in the acquisition of stocks of raw materials, materials, costs of work in progress (the cash stage is replaced by the production stage of the circuit). Then the production process begins, the result of production is finished products intended for sale (the production stage of the circuit is replaced by the commodity stage). after sale finished products the organization receives the funds (revenue) necessary to advance into the production of products (the commodity stage is replaced by the cash stage, and the circuit is repeated again)
Necessary condition the effectiveness of the organization:
D > D*.
The amount of proceeds received must exceed the amount of funds advanced into the production process.
Wherein:
DS`=DS+ DS
where DS is the increase (decrease) in the amount of funds advanced into current assets.
With DS< 0 предприятие убыточно. При ДС >0 working capital is increased by the amount of profit.
The completion of one circuit means for the organization the completion of the process of cost recovery for the production and sale of products, that is, the receipt of revenue and profit (losses).
For the normal operation of the enterprise, working capital must be at all stages of the production cycle (the time of storage of inventories, the duration of the production process, the period of storage of finished products in a warehouse) and in all forms (monetary, productive and commodity). The absence of any element of current assets at one of the stages leads to a stop in production.
By functional purpose, working capital is divided into:
Revolving production assets (funds advanced in the production process);
Circulation funds (serve the process of commodity-money circulation)
According to the method of planning, working capital is divided into:
Normalized working capital (the amount of working capital is planned, the need for raw materials, materials, fuel, etc. is determined);
Non-standardized working capital (it is impossible to determine the organization's need for certain types of working capital, it is impossible to accurately plan their amount)
Usage level material resources largely determined by the state of the regulatory framework at the enterprise. Under regulatory framework is understood as the whole set of norms and standards that is used at the enterprise for planning and analyzing the consumption of material resources.
Rationing of working capital - determination of the organization's need for working capital in order to ensure the continuity of production and sale of products.
The rationing process is part of the current planning of the organization's activities and is carried out in two stages:
Determination of working capital stock norms;
Determination of the standard of the stock of working capital.
To indicators of the efficiency of the use of working capital include the following indicators:
turnover ratio;
load factor;
Duration of one turn;
The methodology for their determination is presented in the following table.
Table 2.12. - Indicators of the effectiveness of the use of working capital
| Name of indicator | Method of calculation | Conventions |
| Turnover ratio (turnover rate), turnover 1. Shows how many turnovers make working capital for the reporting period. 2. Shows how many rubles of products (proceeds from sales) brings to the enterprise 1 ruble of working capital cf. | Kob \u003d Qp: SOav or Kob \u003d 1: Kz | Cob - turnover ratio, turnover; Qp - sales volume (revenue), rub.; SOav - average balance of working capital, rub.; Kz - load factor. |
| The load factor Shows how many rubles of working capital the company needs to receive one ruble of products (sales proceeds) | Kz \u003d SOav: Qp or Kz \u003d 1: Kob | Kz - load factor; Qp - sales volume (revenue), rub.; SOav - average balance of working capital, rub.; Cob - turnover ratio, turnover. |
| Duration of one revolution, days Shows how many days one turnover of working capital lasts. | To = (SOav ∙ Tk) : Qp, or To =Tk ∙ Kob, or To =Tk ∙ Kz. | To is the duration of one revolution, days; Tk - calendar period of time, expressed in days; Kz - load factor; Qp - sales volume (revenue), rub.; SOav - average balance of working capital, rub.; Cob - turnover ratio, turnover. |
The acceleration of capital turnover contributes to a reduction in the need for working capital (absolute release, savings), an increase in production volumes ( relative release, saving money) and, therefore, increasing profits. As a result, the financial condition of the organization improves, solvency is strengthened.
The slowdown in turnover requires the attraction of additional funds to continue the economic activity of the organization, at least at the level of the previous period.
Table 3.2. - Factors of labor productivity growth
| Groups of factors affecting labor productivity |
| 1. Logistical factors |
| level of applied technology; mechanization and automation production processes; used raw materials and materials, their specific consumption; design and specifications products. |
| 2. Social factors: |
| cultural and technical level of personnel, their qualifications; household maintenance; moral and psychological climate; initiative and creativity. |
| 3. Organizational factors: |
| improvement of production management; reduction of loss of working time; reduction of losses from marriage; increase in norms and service areas, etc. |
| 4. Economic factors: |
| change in production volumes; relative decrease in the number of personnel; change specific gravity semi-finished products and cooperative deliveries, etc. |
1. Production cost. Classification of costs included in the cost of production. Sources and factors of cost reduction.
Production cost- these are the current costs of the enterprise for the production and sale of products (works, services) expressed in monetary terms.
Depending on their economic content, costs are grouped into the following categories: economic elements:
Labor costs;
Deductions for social needs;
Depreciation deductions;
Other costs.
This classification serves to determine the reserves to reduce the cost of production, calculate the need for working capital, cost estimate calculation, business case investment.
To determine the cost of individual types of products, the costs are grouped by calculation items (Table 4.1.). In this classification, costs are grouped according to their place of origin and purpose. As a result, three types of costs are distinguished:
shop cost represents the cost of the shop associated with the production of products.
, in addition to the costs of workshops, includes general production and general business expenses.
Full cost reflects all costs for the production and sale of products, it consists of the production cost and commercial expenses (expenses for containers and packaging, transportation of products, other expenses).
Costing is the calculation of the unit cost of production.
Table 4.1. - Classification of costs by calculation items
| Expenditures | Cost types | ||
| 1. Main and auxiliary raw materials and materials minus returnable waste | shop cost | Production cost | Full cost |
| 2. Purchased products, semi-finished products, production services of third-party enterprises (organizations) | |||
| 3. Fuel and energy for technological purposes | |||
| 4. Wages of production workers | |||
| 5. Deductions for social needs | |||
| 6. Costs for preparation and development of production | |||
| 7. Costs for the maintenance and operation of equipment | |||
| 8. Other shop expenses | |||
| 9. General production costs | |||
| 10. Loss from marriage | |||
| 11. Commercial (non-production) expenses |
Costs are classified according to other criteria (Table 4.2.)
Table 4.2. - Classification of production costs
| Sign of classifications | Cost classification |
| By economic role in the production process | 1. The main costs are directly related to technological process production (expenses for raw materials, materials, process fuel and energy; wage production workers, equipment depreciation) |
| 2. Overhead costs - are formed in connection with the organization, maintenance of production and production management (general production and general business expenses) | |
| In relation to the volume of production | 1. Semi-fixed costs - costs that do not change or change slightly depending on changes in production volumes (depreciation, rent, time wages, costs of managing production and the enterprise as a whole, etc.) |
| 2. Conditionally variable costs - costs that change in direct proportion to changes in production volumes (costs for raw materials, materials, process fuel and energy; piecework wages) | |
| By way of inclusion in the cost of production | 5. Direct costs - can be attributed to the cost of a particular product. |
| 6. Indirect costs are included in the cost of the entire output. |
The main sources of production cost reduction are:
1) an increase in the volume of production due to a more complete use of the capacity of the enterprise;
2) reducing production costs by increasing the level of labor productivity, economic use raw materials, materials, equipment, prevention of unproductive costs, manufacturing defects, etc.
In a market economy, the role and importance of the cost of production for the enterprise increases dramatically. From an economic and social standpoint, the value of reducing the cost of production for an enterprise is as follows:
In the increase in profits remaining at the disposal of the enterprise, and consequently, in the emergence of opportunities not only in simple, but also in expanded reproduction;
In the emergence of greater opportunities for material incentives for employees and the solution of many social problems of the enterprise team;
in improvement financial condition enterprises and reduce the risk of bankruptcy;
In the possibility of reducing the selling price of their products, which can significantly increase the competitiveness of products and increase sales;
In reducing the cost of production in joint-stock companies, which is a good prerequisite for paying dividends and increasing their level.
Table 4.5. – Types of profit
| Name of indicator | Method of calculation | Conventions | |
| Gross profit, rub. | Profit.shafts = Revenue - Sebest | ||
| Revenue from sales | Ppr \u003d B - C - Ru - Rk | Ppr - profit from sales, rub.; B - revenue, rub.; C - cost of sales, rub.; Ru - administrative expenses; Рк - commercial expenses | |
| Profit before tax | Mon \u003d P pr + (D pr - R pr) | Pn - profit before taxation, rub.; Ppr - profit from sales, rub.; D pr - other income, rubles; Р pr - other expenses. | |
| Net profit | Pch \u003d Mon + (ON - NO) - T | Pch - net profit, rub.; NA – deferred tax assets, rub.; BUT - deferred tax liabilities; rub.; T - current income tax | |
When distributing the profits of an organization, it is necessary to take into account the basic principles of distribution, which can be formulated as follows:
1) profit received by the organization as a result of production, economic and financial activities, is distributed between the state and the organization as an economic entity;
2) profit is accumulated in the relevant budgets (currently in local budgets) in the form of income tax, the procedure for calculating and paying it to the budget is established by law and the rate of which cannot be arbitrarily changed;
3) the amount of the organization's profit remaining at its disposal after paying taxes should not reduce its interest in increasing the volume of production and improving the results of production and economic activities;
5) the distribution of net profit should reflect the process of formation of funds and reserves of the organization to finance the needs of production and the development of the social sphere.
4) the profit remaining at the disposal of the organization, first of all, should be directed to capitalization, ensuring its further development, and only in the rest - to consumption;
Profit capitalization is the transformation of financial resources into capital. The net profit of organizations is directed: to finance research and development, as well as work on the creation, development and implementation of new technology; to improve technology and organization of production; for the modernization of equipment; improvement of product quality; technical re-equipment, reconstruction of existing production. Net profit is a source of replenishment of working capital.
Along with the financing of production development, the profit remaining at the disposal of the organization is directed to meet social needs. Thus, one-time incentives and benefits for those retiring, as well as supplements to pensions, are paid out of this profit; dividends on shares and contributions of members labor collective in the property of organizations. Paying expenses incurred additional holidays in excess of the statutory duration, housing is paid, material assistance is provided.
Table 2.13. – Classification of investments
By the nature of the participation of owners of funds invested in the implementation investment projects, investments are divided:
to straight lines- direct financial investments
Enterprises and organizations are the object of microeconomic statistics. Both of these concepts are interrelated and do not contradict each other. Let us consider how the concept of "enterprise" was formed in statistics.
In statistics, great importance is attached to the description of the observed object, process, phenomenon. In this regard, there is the concept of a unit of observation. The unit of observation is the primary object, the features of which are subject to description in the process statistical observation. The choice of the unit of observation depends on the purpose of the study. For example, an employee of an enterprise as a carrier of certain characteristics (specialty, education, etc.) can be a unit of observation. Employees may have different specialties, levels of education, and wages. However, the reporting unit will be the enterprise. Often, an enterprise is both a unit of observation and a reporting unit (when studying investment activity).
In the process of formation and development of domestic statistics, the concept of an enterprise was refined to collect and process statistical data on various sectors of the economy. In pre-revolutionary Russia, an independent enterprise was considered such a production unit that belonged to one owner (legal entity), all parts of which were located on one land plot and were served by a single source of energy, which was taken into account in the censuses. For example, the industrial census of 1900 covered enterprises subordinate to the factory inspection. The census program highlighted next questions: the amount of production, the main products, the cost of domestic and imported equipment, labor personnel by sex and age, the number of working hours and engine power. Since the late 1920s, when defining the concept of an enterprise, the signs of “administrative and economic isolation due to the production unity of all components” were taken into account. This approach combines the production-technical and organizational-economic aspects of the enterprise.
In connection with the reform Russian economy the enterprise began to be regarded as a subject of law, as an economic category.
An enterprise as an economic category is understood as economic agents or persons operating in a market economy, engaged in the production and (or) sale of goods and market services for the purpose of making a profit. In this interpretation, we meet the concept of "goal", which brings us closer to understanding the enterprise as an organization. The hallmarks of an organization are:
The presence of at least two people who consider themselves part of this group;
The presence of a common goal for all members of this group;
Achieving a common goal based on the division of labor.
Thus, an organization is a group of people whose activities are coordinated to achieve a common goal. An enterprise as an organization is a set of individuals united to realize the organization's mission on the basis of the division of labor. The organization has at least one common goal recognized by all members of the organization. However, organizations rarely have only one purpose. This is typical for simple organizations. Complex organizations may have a set of interrelated Goals and consist of many independent enterprises.
An example of such organizations are corporations and other subjects of a market economy. Complex organizations are not only groups that are purposeful in their activities, but also have General characteristics. To be successful, an organization must be managed.
Any organization must have the resources to deliver results. This - human resources, capital, materials, technologies and information.
Enterprises (organizations) are completely dependent on the external environment (in terms of resources, consumers, economic conditions, legislation, etc.). Environmental factors affect the processes associated with the forms of division of labor:
Horizontal separation when constituent parts general activities are divided into components;
A vertical division of labor that separates the work of coordinating actions from the actions themselves.
Management is an essential activity for any organization. Management work should be separated from non-managerial work. Organizations appoint managers and define their duties and responsibilities.
The company produces goods, provides services to meet public needs. The enterprise has administrative and economic independence, i.е. the rights of a legal entity, organizational and technical unity, common goals of activity.
In a market economy, production is any type of activity that generates income.
As a legal entity, an enterprise owns, manages or manages separate property and is liable for its obligations with this property. An enterprise may, on its own behalf, acquire or exercise property and personal non-property rights, be liable, act as a plaintiff and defendant in court.
The company may have representative offices and branches. Both representative office and branch separate divisions enterprise as a legal entity. They are located outside the location of the enterprise, are not independent legal entities (they cannot be a party to the contract, acquire and exercise property and personal non-property rights on their own behalf, incur obligations, be a plaintiff and defendant in court, do not have the right to conclude an agreement with the person who created them organization). Representative offices and branches are endowed with property by the legal entity that created them. The head of a branch (representative office) acts on the basis of a power of attorney.
The functions of representative offices and branches, as well as the powers of the head of the branch (representative office) related to their performance, are determined by the relevant regulation. The regulation reflects the features of their accounting and reporting.
The representative office represents the interests of the enterprise as a legal entity and protects them; promotes the organization of exhibitions, the conclusion of contracts, performs other functions related to the promotion of the company's products to the market.
A branch can perform the functions of an enterprise as an economic entity, but it can also perform representative functions. A branch performs broader functions than a representative office, it can have its own revenue, costs and financial results.
Representation is a costly unit.
Branches and representative offices can be allocated to a separate balance sheet, which is used for management purposes and for the preparation of consolidated financial statements.
An enterprise that has permanent place stay in this country, is a resident. Russian organization(resident) are any organization registered and operating in Russia, including those owned by a foreign owner, as well as a joint venture. A non-resident organization is an organization (including branches and subsidiaries of Russian legal entities) registered and operating abroad. As a rule, non-residents are organizations that pay taxes on activities in favor of a foreign state.
The enterprise carries out:
Current activities (manufacturing of products, provision of services, leasing of property, etc.), the main purpose of which is to make a profit;
Investment activities (capital investments in the acquisition land plots, buildings and other real estate, equipment, intangible assets and other non-current assets, as well as their sale; making long-term financial investments in other organizations, issuing bonds and other long-term securities);
Financial activities (short-term financial investments, issuance of bonds and other short-term securities, etc.).
Enterprises operate in various sectors of the economy.
Depending on the average headcount employees of the enterprise can be: small, medium, large, super-large.
In accordance with federal law"ABOUT state support small business in the Russian Federation” dated May 12, 1995 No. 88-FZ, small business entities include commercial organizations (legal entities) in which the number of employees is over reporting year(period - for newly created), including those working under civil law contracts and part-time jobs, does not exceed: in industry, construction and transport - 100 people; V agriculture and scientific and technical sphere - 60 people; V retail, non-production types of consumer services for the population - 30 people; V wholesale trade, in other industries and in the implementation of other activities - 50 people.
At the beginning of 2002, there were 843 thousand small enterprises in Russia, of which 14.8% were in industry, 14.5% in construction, 46% in trade and catering.
In national and international statistical practice, enterprises with an average headcount of employees not exceeding 5,000 people are classified as medium enterprises.
To large enterprises in accordance with national qualification statistics and foreign - with an average payroll of up to 10,000 people.
Super-large (giants) include enterprises with an average headcount of more than 10,000 people.
Statistical observations are based on the application of the qualification approach.
Large and medium-sized enterprises are covered by complete reporting; small enterprises are subject to selective observation with subsequent dissemination of the results to the entire set of small enterprises. This approach imposes certain requirements on the formation of the observed population, i.e., the determination of the number of small enterprises and the subsequent selection of objects included in the sample survey.
When analyzing the number of small enterprises, two figures characterizing different values should be distinguished: the number of registered and the number of operating enterprises. The number of operating small enterprises serves as the basis for creating a general population of objects of statistical observation and the subsequent selection of enterprises included in the sample survey. The number of registered determines the number to which the results of sample observations apply.
The success of an enterprise is largely determined by the validity organizational structure and schemes of management, management system and marketing. Of particular importance in a market economy is a quality management system based on process approach to enterprise management and ensuring the supply of products to the consumer, taking into account his requirements.
Large economic objects with a complex structure may consist of a frequently changing large number of legal entities engaged in heterogeneous activities, structurally located in different geographical areas. Increasingly strong positions in the economy are being won by corporate associations, in which diversification processes are intensively developing.
Currently, there are several types of statistical units. The most important among them are:
Company;
Unit of activity;
Local unit (territorially separate subdivisions);
Local unit of activity.
The basis for organizing and conducting state statistical observations is the Unified State Register of Enterprises and Organizations (USRE).
Unified state register of enterprises and organizations - state Information system, consisting of an organizationally ordered set of documents and information technologies, providing accounting and identification of economic entities passing state registration on the territory of the Russian Federation.
The Unified State Register of Enterprises and Organizations represents the general set of objects of statistical observation (operating legal entities, their representative offices and branches), contains information about the main type of activity and general economic indicators.
The purpose of creating the USREO is to accumulate and use in the public interest accounting and statistical data reflecting the creation and development throughout life cycle enterprises and organizations that are characterized by a standard set of details.
The Unified State Register of Enterprises and Organizations makes it possible to uniquely identify business entities and their main characteristics; to form a general population (GS) of objects of statistical observation for the organization of statistical observations.
When forming the general population of objects of statistical observation, first of all, attention is paid to the fact that the enterprises included in it are active. In the event of liquidation of accounting entities, their exclusion from the registers is envisaged. However, a certain number of enterprises are liquidated without deregistration in the statistical authorities.
The distribution of enterprises and organizations registered in the USREO by sectors of the economy is carried out according to the type of activity declared first in founding documents enterprises and organizations.
At the beginning of 2003, there were 3845.3 thousand enterprises and organizations in Russia, of which 421.1 thousand were in industry, 1389.2 thousand were in trade and public catering, and 78.7 thousand were in management.
Important feature modern entrepreneurship- this is the instability of the life cycle, i.e., an extremely strong susceptibility to the processes of emergence and liquidation of enterprises.
To study these processes, attempts are being made to use the methods, concepts and indicators used in demography, in particular the survival and mortality rates. The essence of the demographic approach is that the set is divided into a number of subsets based on the corresponding characteristics of the subjects. In demography, there are such features as gender, nationality, marital status, place of residence, etc. In our case, the relevant features are the main economic activity, the size of the enterprise, the legal status, and the nationality of the owners.
To organize the monitoring of changes in the statistical population of enterprises, it is necessary to clarify what should be considered the birth and death of an enterprise.
For example, entry into the aggregate may be due to the emergence of new, separation, selection, transformation existing businesses, and exit from the aggregate may be associated with liquidation, merger, accession, change in the main economic activity, size, relocation to another region.
The solution to the above problems is ambiguous and will always be conditional. For their practical solution, the statistical authorities need to develop a special instruction, despite the fact that the Civil Code of the Russian Federation in Article 57 defines the reorganization of a legal entity.
First of all, it is necessary to substantiate the essential characteristics of the company, by which it is possible to judge its changes (for example, to talk about the emergence of a new unit, which was preceded by the liquidation of the existing unit or the continuation of the activities of the previously existing unit), and also in each specific case to assess the weight of each characteristics. The amount of weight depends on the size of the enterprise. Thus, a change of ownership for a small business will result in the loss of the identity of the business, while for large enterprises this factor is usually not significant.
Of great practical interest is the determination of such indicators as the average life expectancy of an enterprise, the average number of changes by enterprises in their main economic activity during their existence, etc.
Longitudinal analysis, or the cohort method, can be used to study these processes. Events that occur with enterprises are described and analyzed in cohorts, i.e., aggregates that simultaneously entered into any state (for example, entities that began their activities in the same year). Each year, a cohort record can be kept of how many active businesses remain.
Information resources of the Goskomstat of Russia are formed on the basis of more than 200 forms of federal statistical observation with different frequency (annual, quarterly, monthly). Once every few years, one-time surveys are carried out. Overall volume input information is about 186 thousand indicators.
Let us consider the main forms of organization of statistical observation in microeconomic statistics.