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

1.Features and mechanism of functioning of the enterprise in the conditions 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………………...10

1.3. The mechanism of the functioning of the enterprise in a market

economics…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

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. The main reserves and ways to increase production efficiency in a market economy………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

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

3.1. a brief description of 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 suggestions…………………………………………………………44

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

INTRODUCTION

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

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

Economic efficiency - the effectiveness of the economic system, expressed in relation to the useful final results of its functioning to the resources expended. The efficiency of the economic system depends on the efficiency of production, social sphere(education, healthcare, culture), efficiency government controlled. 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 the 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 minimal cost and sell these products at the lowest cost. The economic efficiency of the enterprise, in contrast to its technical efficiency depends on how its products meet the requirements of the market, the needs of consumers.

The main goal of the course work is to study the concept of economic efficiency and the factors influencing it, to determine the economic efficiency of production on the example of a particular enterprise - the collective farm "Plemzavod Rodina" of 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 methods of research as monographic, the method of analysis and synthesis, and specific scientific methods - calculation-constructive, statistical.

In this course work, we will first consider the criteria and indicators of economic efficiency, the overall and comparative economic efficiency of costs, and then the main ways to improve production efficiency.

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

1.1 MAIN FUNCTIONS AND OBJECTIVES OF THE ENTERPRISE IN MARKET CONDITIONS

An enterprise is an independent economic entity established in the manner prescribed by law to produce products and provide 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 order. Based on the hierarchical principle of economic activity organization;

a certain set of means of production: an enterprise combines economic resources for the production of economic goods in order to maximize profits;

Separate property: the enterprise has its own property, which independently uses for certain purposes;

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

The enterprise assumes unity of command, is based on direct, administrative forms management;

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

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

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

Fig.1. Manufacturing enterprise.

The basis of the enterprise is the personnel, which is characterized by a certain professional composition, qualifications, interests. These are managers, specialists, workers. The results of the enterprise work depend on their efforts and skills. Of course, they need the means of production: the basic means by which products are made, and working capital from which this product is made. To pay for the supply of necessary materials, equipment, energy resources, to pay wages to employees and make other payments, the enterprise needs money that accumulates on its bank account and partially in the cash desk of the enterprise. In the absence of a sufficient amount of own money, the company resorts to loans.

Important for the operation of the enterprise is information: commercial, technical and operational. Commercial Information answers the questions: what products and in what quantity it is necessary to produce; at what price and to whom to sell it; what costs will be required for its production. Technical information gives a comprehensive description of the product, describes the technology of 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 given to personnel, they are placed in jobs, control, accounting and regulation of the production process are carried out, as well as adjustment of managerial and commercial operations. With the help of information, all components of an operating enterprise are connected into a single synchronously functioning complex aimed at producing a given type of product, of the appropriate quantity and quality.

The external environment, which 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, - main factor external environment. The population is also the main consumer of products and the supplier of labor.

The number of suppliers of the enterprise should obviously include credit institutions - banks that supply financial resources, as well as scientific and design organizations who prepare the necessary scientific and technical information and project documentation for enterprises. All activities manufacturing enterprises based on legislative framework. Implementation and control over the execution of laws rests with the government and local authorities. Thus, the company takes central location in the national economy.

The tasks of the operating enterprise are:

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

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

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

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

security environment: land, air and water basins;

Prevention of failures in the work of the enterprise (disruption of supply, 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 amount of capital, the situation within the enterprise, external environment.

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

The tasks listed above, enterprises can only solve if they adhere to certain principles in their work and perform the necessary functions.

The following principles of enterprise management are distinguished:

economy;

· financial stability;

· profit.

The principle of economy requires that, firstly, a certain result be 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 the requirement - not to waste production resources, i.e. work economically.

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

higher goal 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 the maximum profit provides a higher profitability. In the conditions of market relations, there are three main sources of profit.

The first - due to the monopoly position of the enterprise for the production of products.

The second one is directly related to production and commercial activities (the vast majority of enterprises). The amount of profit in this case depends on:

From the right production orientation (selection of products that are in high and stable demand);

From the degree of competitiveness of products (price, delivery time, service, etc.);

Volumes of manufactured products;

From the structure of cost reduction.

Third - from innovation activities. Getting profit from the enterprise directly

connected with the system of taxes and their size, so the size of the tax should encourage enterprises to expand their production activities.

The nature of price formation and their regulation by the state also affects the amount of profit.

The body that formulates and specifies any economic task is obliged to take into account the real conditions for its implementation, taking into account the functions performed by the enterprise.

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 the consumer;

· after-sales service;

· material and technical support of production;

management and organization of work of personnel 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 authorities;

Compliance with applicable standards, regulations, state laws.

The functions of the enterprise are concretized and refined depending on: the size of the enterprise, industry affiliation, degree of specialization and cooperation, availability of social infrastructure, form of ownership, relationships with local authorities.

1.2. FEATURES OF THE WORK OF THE ENTERPRISE IN THE MARKET CONDITIONS

At all stages of economic development, the main link is the enterprise. It is at the enterprise that production is carried out, there is a direct connection between the worker and the means of production. The enterprise independently carries out its activities, disposes of the products produced, the profit received, which remains at its disposal after paying taxes and other obligatory payments.

In the conditions of market relations key figure entrepreneur is acting. The status of an entrepreneur is acquired through state registration enterprises. In this case, the subject of entrepreneurial activity can be both an individual citizen and an association of citizens. Thus, an enterprise is an independent economic entity created by an entrepreneur or an association of entrepreneurs to produce products, perform work and provide services in order to meet social needs and make a profit.

The term “firm” is often used in economic turnover, which is understood as an economic entity engaged in various types activities and economic independence. Otherwise, a firm is an organization that owns and conducts business activities in an enterprise.

According to the form of ownership, enterprises are divided into:

Private, which can exist either as completely independent, independent firms, or in the form of associations and their constituent parts. Private firms can also include those firms in which the state has a share of the capital (but not the predominant one);

State, which is understood as both purely state (including municipal), where capital and management are wholly owned by the state, and mixed, where the state owns most of the capital or plays a decisive role in management.

By size, enterprises are divided into small, medium and large, based on two parameters - the number of employees and production volume.

The classification of enterprises by the nature of their activities (industrial and non-industrial) implies their division into those producing material goods and services.

The classification of enterprises on the basis of the dominant factor of production provides for labor-intensive, capital-intensive, material-intensive, knowledge-intensive enterprises.

By legal status distinguish, first of all, business partnerships and companies; production cooperatives; state and municipal unitary enterprises; individual entrepreneurs.

Business partnerships. The association of participants in entrepreneurial activity, partners for a joint business is called a partnership. The participation of partners in a partnership is usually secured by a written agreement, or contract. For the purpose of a closer and more lasting union, the partnership is formalized as an enterprise. The partnership allows you to combine not only the efforts, but also the capital of its participants. Persons who create a business partnership are called its founders. Each of them makes a certain contribution to the partnership and becomes its participant. The initial contribution is called the authorized or share capital.

Members business partnerships the right to participate in the management of affairs, receive information about the activities of the partnership, get acquainted with its documentation, take part in the distribution of profits, receive, upon liquidation of the partnership, part of the property remaining after settlements with creditors, or the cash equivalent of the value. At the same time, participants in economic partnerships bear a number of obligations to the organizations of which they are members.

Depending on the type of property liability, participants in a partnership are divided into two main types: a general partnership and a limited partnership. One of characteristic features a full partnership is a high degree and measure of the property responsibility of its participants for the fulfillment of their obligations.

An intermediate form between a general partnership, the participants of which bear full property liability, and a partnership with limited liability was called a partnership in faith. Such partnerships are also called limited partnerships. A limited partnership, like a general partnership, is an association of several citizens or legal entities on the basis of an agreement between them for the purpose of conducting a joint economic activity. But fundamental difference limited partnership from a full partnership consists in the fact that only a part of its members, called general partners, is fully liable for the obligations of the partnership with all their property. The other part in the form of member-contributors bears limited liability and is liable for obligations only by its share contribution to the company.

Limited liability companies. The main feature that determined the name and is one of the most important advantages of a limited liability company is that the participants in a limited liability company are liable for the obligations assumed by such a company only within the limits of their contributions to the capital of the company. It is in this sense that society's responsibility is limited. The constituent documents of such a company are the charter and the memorandum of association.

A limited liability company is entity, acts in accordance with the charter and constituent agreement adopted by its participants, has its own name with the obligatory indication of the organizational and legal form in it.

The advantages of limited liability companies include a relatively low minimum allowable size authorized capital. This makes it possible to start your own business even with a small start-up capital. Limited liability companies are created as associations of business partners, individuals and organizations between which there is constant business contact and mutual interest in common success. In this regard, limited liability companies are very suitable for organizing family businesses, firms that unite constantly cooperating entrepreneurs.

Joint stock companies. Joint stock is called economical society whose authorized capital is divided into a certain number of shares. Participants in an open joint stock company may sell or transfer their shares without the consent of other shareholders of this company. In a closed joint-stock company, shares are distributed only among the founders or other predetermined circle of persons. The main feature of an open joint-stock company is that its property and money capital is formed by open, free sale of its shares. Joint stock companies open type represent one of the most common and civilized forms of organizing a collective business.

Large, medium and small enterprises can exist in the form of joint-stock companies. The creation of joint-stock companies usually involves the involvement of a significant number of participants. The joint-stock company is the sole sovereign owner of the property complex belonging to it, that is, material, informational and intellectual values. Shareholders are the owners of only securities that give them the right to receive a certain share of the company's income in the form of interest, called dividends.

Thus, the objects of ownership of the shareholders and the joint-stock company do not coincide. The shareholder disposes of his share as a security. The property is managed only by the company represented by its representative management bodies.

Of course, the shareholder is able to influence the use of the property complex and its activities in general, participating in the management. This right is realized, first of all, due to the fact that ordinary share(as opposed to privileged, which gives the right to a fixed percentage of dividends) provides the opportunity to vote at shareholders' meetings, to elect the board. At the same time, the principle “one share - one vote” is implemented. It is possible to have a significant impact on the course of events only if you have a solid block of shares, preferably a controlling one.

cooperatives and small businesses. The property of cooperatives is formed on a shared basis at the expense of the contributions of its members, made in monetary and material forms. The products of the cooperative and the income received from its sale also serve as sources for the formation of property. The supreme governing body of the cooperative is general meeting. The executive bodies are represented by a board headed by a chairman.

Since the beginning of the economic reform in Russia, such a type of economic structure as a small enterprise has become widespread. Small enterprises are capable of high dynamism of development, are independent in choosing a development strategy and its implementation, have a simplified organizational structure, and are serviced by a relatively small number of employees. Small enterprises can be created in various organizational and legal forms. The choice of the most appropriate organizational and legal form of a small enterprise is usually carried out by its founders - individuals and legal entities.

Business associations. Large-scale business is characterized by forms of organization, which are based on the unification of enterprises, firms into aggregate structures. These are collective associative forms. Consider the individual types of associative organizational structures most common in the economies of developed countries.

A corporation is a joint-stock company that combines the activities of several firms to achieve their common goals or protect privileges. As a legal entity, the corporation is liable for debts and taxes for all its constituent enterprises and acts as an independent business entity.

Economic associations - contractual associations of enterprises and organizations created for the joint performance of homogeneous functions and coordination general activities. Associations are one of the mildest forms of associations, minimally limiting the actions of their member associations. Association members have the right to be members of any other associations.

Concerns are a form of contractual large associations, usually of a monopoly type, which makes it possible to use the possibilities of large-scale production, combination, and cooperation, due to the presence of production and technological ties. The emergence of concerns in countries with developed market economies has historically been primarily due to the concentration of capital, its overaccumulation with individual producers. Thus, the participants in concerns are interdependent not by contract, but by the essence of economic relations.

Holding companies characterized by the fact that they have control over other companies or through the ownership of their shares and money capital or in connection with the right to appoint directors of controlled companies. The decision-making mechanism in joint-stock companies allows the holding to influence the economic, commercial decisions of enterprises that are part of the holding association. While these businesses remain legal relation independent, the holding is able to direct them towards the interests of a large company as a large integral structure.

A consortium is a temporary voluntary association of enterprises, organizations, formed to solve specific problems and problems, to carry out major investment, scientific, technical, social, environmental projects. The consortium may include both large and small enterprises that wish to take part in the implementation of a project or other business idea, but do not have the independent ability to implement it. The consortium represents a potentially effective organizational and structural way of temporal integration of personnel, capacities, material and financial resources.

In the market conditions, the enterprise solves two problems - to produce products and sell them. Depending on the solution of these problems, the enterprise will flourish or become insolvent. In order to know what needs to be produced - what assortment, in what quantity - an enterprise must study the market, that is, engage in marketing. Moreover, marketing must be dealt with constantly - both before the launch of products into production, and after, in the process of selling products.

Characteristics of the goods: whether they are end-use goods or intermediate, finished products or semi-finished products, whether a service is required or not, whether the price is acceptable to the consumer, what are the prices of competitors;

General characteristics of the market: a large or small number of consumers, ways of buying goods, the attitude of buyers to goods, to the conditions and terms of delivery, terms of sale from competitors;

Channels for the distribution of goods: the presence of intermediaries between producers and consumers, their number;

The specific state of the market: the nature and degree of competition, whether there is competition between manufacturers of goods and what is its level;

Legislative restrictions: Are there any legal restrictions that may prevent marketing activities;

Levels management activities in the field of marketing: long-term goals of the company, taking into account the situation in the domestic and foreign markets and trends in its development; financial, material and other resources necessary to achieve these goals.

In the production of a product and the implementation of a marketing policy, it is necessary to take into account life cycle product on the market, which includes a number of stages:

Implementation that requires high costs, therefore, trade in goods at this stage is usually unprofitable;

Growth as a result of consumer acceptance of a product and a rapid increase in demand for it. With an increase in sales and, accordingly, profits, advertising costs will stabilize;

Maturity is characterized by the fact that the majority of buyers have already purchased the product, so the sales growth rate, having reached a maximum, begins to fall, profits also begin to decline due to an increase in advertising and other marketing activities;

Saturation, in this period, despite the measures taken, sales growth is no longer observed. Profit from trading continues to increase due to lower production costs;

A recession is a period of sharp decline in sales and then profits;

An input enterprise consumes resources of a certain type, so that later, as a result of the production process, the output will receive transformed resources, resources of a different consumer value. The ratio of output resources is the content of such a subject as the economics of the enterprise. She is interested in the ratio in the use of resources, which implies an excess of revenue over expenditure.

Economic resources are all natural, human and man-made resources that are used to produce goods and services. The whole variety of resources can be classified according to different approaches: material resources - land, or raw materials, and capital; human resources - labor and entrepreneurial activity.

Making a profit is the immediate goal of the enterprise. But an enterprise can make a profit only if it produces products or services that are sold, i.e. satisfy social needs. The subordination of these two goals - satisfaction of needs and profit - is as follows. It is impossible to make a profit without studying the needs and without starting to produce the product that satisfies the needs. It is necessary to produce a product that will satisfy needs and, moreover, at a price that would satisfy solvent needs. And an acceptable price is possible only when the enterprise maintains a certain level of costs, when the resources consumed, their costs are less than the revenue received, i.e. when it is profitable. In this case, it is said that profit is the immediate goal of the functioning of the enterprise and at the same time it is the result of its activities. If an enterprise does not fit into the framework of such behavior and does not receive profit from its production activities, it is forced to leave the economic sphere and declare itself bankrupt.

Factors affecting the effective functioning of the enterprise

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 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 occurrence, all factors can be classified as 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 combined into the following groups:

1. Factors of resource support for production. These include factors of production(buildings, structures, equipment, tools, land, raw materials, fuel, labor, information, etc.), that is, everything without which the production of products and the provision of services in the quantity and quality required by the market is unthinkable.

2. Factors that ensure the desired level of economic and technical development of the enterprise. (NTP, organization of labor and production, advanced training, innovation and investment, etc.).

3. 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, they differ in terms of the degree of impact on production. Thus, the first group of factors determines the resources of the enterprise, its capabilities, and the degree of realization 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 necessary resources for the production of goods in a quality and quantity that allows to satisfy the requirements of the market;

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

Receiving 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 whole variety of factors, but allows us to present internal factors in more detail and show their impact 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, are completely dependent on the subject of management, and they should always be in the field of view 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 domestic and world market conditions. 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;

Associated with inflationary processes;

associated with the activities of the state.

At present, the economic efficiency of agricultural enterprises is mainly determined by the factors of the 1st group. As for the enterprise under study, the Kolkhoz “Plemzavod Rodina”, like other farms, it has problems. This is due to the influence of both internal and external factors of the efficiency of the enterprise. Of the internal factors, it is worth noting the great impact of negative ones, such as the wear and tear of buildings, structures, equipment, the high purchase price for fuel, spare parts. Personnel shortage of qualified employees due to the outflow of the rural population to the city (suburban area). But, at the same time, it is worth paying attention to positive internal factors. We note the introduction of new modern technologies, purchases of new equipment, attraction of qualified personnel, payment for training for employees.

Among the external factors of influence, we note low purchase prices for manufactured products, high inflation, instability of the economy in the context of the global economic crisis, low profitability of the industry as a whole, insufficient attention to the situation in the industry by the state.

1.3. MECHANISM OF THE OPERATION OF THE ENTERPRISE IN THE CONDITIONS OF A MARKET ECONOMY

The socio-economic role of the enterprise in market conditions is changing significantly in a number of areas:

The main requirement that the market puts forward for an enterprise is to work in such a way that the result of the activity is not only the release of products or services, but also making a profit, i.e. there should always be an excess of income over expenses, expended resources, and the greater this excess, the more profitable the enterprise works;

To replace the release requirement as much as possible more products, since the socialist economy was permanently in deficit in one or another range of products, there comes a demand not only to produce products, but also to sell them, to sell them. Further increase in volumes is expedient only in conditions of guaranteed sales of the latter;

The existing restrictions on the part of higher authorities are being replaced by the independence of enterprises in many aspects of its activities, but as a price for this independence - the possibility of insolvency and bankruptcy, i.e. an enterprise can be withdrawn from the economic sphere, since it could not work in the market conditions and was forced to leave it. Consequently, the behavior of the enterprise in market conditions of management is modified, and this change concerns many issues of the enterprise's activities.

Any enterprise, regardless of its organizational and legal form, form of ownership, industry affiliation, manufactured products or services, is open economic system schematically shown in Fig. 1 where:

block 1 - an enterprise whose main task is the transformation of resources;

block 2- input resources - labor, material, financial;

block 3 - output resources, i.e. converted resources - finished products, production waste, profit, cash;

block 4 - social environment with which the enterprise interacts - the state, municipal bodies, legislation;

block 5- natural environment - consumption natural resources, minerals, air, water;

block 6 - relationship with the market, marketing, and this block interacts both at the input of resources and at the output;

block 7 - the ratio of resources at the input to the resources at the output forms economic work in the enterprise, the economics of the enterprise.

5.Natural environment

Fig.1 Market model of the enterprise.

Consider the diagram in Fig. 1 in more detail. It has already been noted above that in market conditions an enterprise solves two problems - to produce products and sell them. Depending on the solution of these problems, it will flourish or become insolvent. In order to know what needs to be produced - what assortment, in what quantity - an enterprise must study the market before it begins to expend resources for manufacturing specific products, i.e. do marketing. Moreover, marketing must be dealt with constantly - both before the launch of products into production, and after, in the process of selling products. Therefore, the diagram shows marketing before the start of production and after its completion.

To make decisions, it is necessary to collect and analyze reliable information which includes:

Characteristics of the goods: whether they are end-use goods or intermediate, finished products or semi-finished products, whether a service is needed or not, whether the price is acceptable to the consumer, what are the goals of competitors;

General characteristics of the market: a large or small number of consumers, ways of buying goods, the attitude of buyers to goods, terms and conditions of delivery, terms of sale from competitors;

Channels for the distribution of goods: the presence of intermediaries between producers and consumers, their number;

The specific state of the market: is there competition between manufacturers of goods and what is its level;

Legislative restrictions: are there any legal restrictions that may hinder marketing activities;

Levels of managerial activity in the field of marketing: long-term goals of the company (for 10-15 years), taking into account the situation in the domestic and foreign markets and its development trends;

Financial, material and other resources necessary to achieve these goals;

Long-term (up to 5 years) goals of the company, the tasks that arise in this case and the provision of them with the necessary resources;

Operational, current goals and objectives set by market conditions that do not contradict long-term strategic goals.

In product manufacturing and implementation marketing policy it is necessary to take into account the life cycle of a product in the market, which includes a number of stages:

introduction, requiring high costs, therefore, trade in goods at this stage, as a rule, is unprofitable;

growth as a result of the recognition by the buyer of the product and the rapid increase in demand for it. With an increase in sales and, accordingly, profits, advertising costs will stabilize;

maturity it is characterized by the fact that most buyers have already purchased the product, so the sales growth rate, having reached a maximum, begins to fall, profit also begins to decline due to an increase in advertising and other marketing activities;

saturation: in this period, despite the measures taken, sales growth no longer occurs. Profit from trading continues to increase due to lower production costs;

recession represents a period of sharp decline in sales, and then profits.

Let's return to block 2 in Fig. 1. At the input, the enterprise consumes resources of a certain type, so that later, as a result of the production process, at the output it will receive transformed resources, resources of a different use value.

The ratio of resources at the input and output is the content of such a concept as enterprise economy. For the economy of the enterprise, the product produced, the chosen production technology, the composition and qualification level of personnel are indifferent to a certain extent. The only thing that interests her is the ratio in the use of resources, which implies the excess of the revenue side over the expenditure side (profitable operation of the enterprise), the excess of the expenditure side over the revenue side (unprofitable operation of the enterprise) and, finally, the equality of the revenue and expenditure parts (the operation of the enterprise under conditions self-sufficiency).

How an enterprise operates - profitably, unprofitably, or within the framework of self-sufficiency - largely depends on the forms and methods of transformation and can be determined by a number of both private and general performance indicators.

What is hidden in the box behind the resource conversion process? In order for the transformation of resources within the enterprise, it must have a certain structure, certain processes must take place on it, it must perform certain functions for managing and organizing production.

An important element production process in the enterprise is the selected technology option. It is the chosen technology that determines the composition and the required amount of resources at the entrance to production system. A change in technology leads to a change in the professional and qualification composition necessary for the production of personnel, technological equipment, Vehicle, tools up to changes in the types of raw materials, materials, semi-finished products, components used. An enterprise, depending on the nature of its products, the scale of its investment opportunities, chooses one or another technology. The selected technology is closely related to two indicators of the enterprise: the price of products and the level of its quality. At the same time, these two factors form the competitiveness of products, more often the preference is given to the second indicator.

2. EFFICIENCY OF THE ENTERPRISE IN THE CONDITIONS OF MARKET RELATIONS

2.1.ECONOMIC EFFICIENCY OF PRODUCTION AT THE ENTERPRISE AND ITS DETERMINING FACTORS

Production efficiency is a comprehensive reflection of the final results of the use of all production resources for a certain period of time. Production efficiency characterizes the increase in labor productivity, the most complete use of production capacity, raw materials and material resources, achieving the greatest results at the lowest cost.

The level of efficiency is determined by comparing two values ​​- economic effect(result) and the cost of resources with which it was achieved:

Efficiency=

Under the results of production understand its useful final result in the form of:

1) the materialized result of the production process, measured by the volume of products in natural and value forms;

2) the economic result of the enterprise, which includes not only the quantity of manufactured products, but also covers its consumer value.

The end result of the production and economic activities of the enterprise for a certain period of time is net production, i.e. newly created value, and the final financial result commercial activities- profit.

Production efficiency can be classified according to individual criteria into the following types:

· on consequences - economic, social and ecological;

· at the place of obtaining the effect - local (self-supporting) and national economic;

By the degree of increase (repetition) - primary (one-time effect) and multiplier (multiple-repeating);

for the purpose of definition - absolute (characterizes overall value effect or per unit of costs or resources) and comparative (when choosing the best option from several options for economic or other decisions).

All types of efficiency taken together form the overall integrated efficiency of the enterprise.

At the enterprise level, profit maximization can serve as a form of a single criterion for the effectiveness of its activities.

Production efficiency finds a specific quantitative expression in an interconnected system of indicators characterizing the efficiency of using the main elements of the production process. The system of indicators of economic efficiency of production must comply with the following principles:

Ensure the interconnection of the criterion and the system of specific indicators of production efficiency;

Determine the level of efficiency in the use of all types used in the production of resources;

Provide measurement of production efficiency on different levels management;

Stimulate the mobilization of intra-production reserves for increasing the efficiency of production.

To assess and analyze the economic efficiency of production, differentiated and generalizing performance indicators are used. The efficiency of using any one type of costs and resources is expressed in a system of differentiated performance indicators. These include: labor productivity or labor intensity, material productivity or material intensity of products, capital productivity or capital intensity, capital productivity or capital intensity. Differentiated performance indicators are calculated as the ratio of output to certain types costs or resources, or vice versa - costs or resources to output.

The main generalizing criterion of economic efficiency social production is the level of productivity of social labor. Labor productivity means the fruitfulness of people's productive activity and is determined by the amount of expenditure of living and materialized labor per unit of output. Hence, the growth of labor productivity reflects the use of only consumed resources (current costs), while the increase in production efficiency characterizes the use of all resources, including current and one-time costs.

The productivity of social labor is measured by the ratio of the produced national income to the average number of workers employed in the branches of material production:

Ptot \u003d ND / hm (2.1)

The most important indicators of the economic efficiency of social production are labor intensity, material intensity, capital intensity and capital intensity.

One of the indicators of the economic efficiency of production is the labor intensity of products - the reciprocal of the productivity of living labor is defined as the ratio of the amount of labor expended in the sphere of material production to the total volume of output:

T is the amount of labor expended in the sphere of material production;

Q is the total volume of manufactured products (usually gross output).

The material consumption of a social product is calculated as the ratio of the costs of raw materials, materials, fuel, energy and other objects of labor to the gross public product. The material intensity of the products of the industry (associations, enterprises) is defined as the ratio of material costs to the total volume of manufactured products:

where m is the level of material consumption of products;

M - the total amount of material costs for the production of products in value terms;

Q - the total volume of manufactured products (usually gross).

The capital intensity of production is calculated as the ratio of the average cost of fixed production assets of the enterprise to the total volume of manufactured products:

where f is the capital intensity of products;

F - the average cost of fixed production assets of the enterprise;

Q is the total volume of manufactured products (usually gross output).

In the national economy, in its individual sectors, for example, in industry, the capital productivity indicator is widely used, which is the opposite of the capital intensity indicator:

Fod=Q/F, (2.5)

The most important indicators of final results and overall production efficiency in a market economy are profit and profitability(profitability). [p120; №1] Profitability management (planning, justification and analysis-control) are at the center of economic activity of enterprises operating on the market. The level of profitability depends primarily on the amount of profit and the amount of costs and resources used. Profit in market conditions is the ultimate goal and driving motive of production in the enterprise. The optimal addition to the profit indicator would be the allocation, among other things, of the specific weight of the increase in profits received by reducing the cost. It should also be noted that as civilized market relations are formed, the enterprise will have only one way to increase profits - increasing the volume of output, reducing the cost of its production.

When assessing the amount of profit, gross (balance sheet) profit, profit from the sale of products, and net (estimated) profit are distinguished.

Gross (balance sheet) profit is determined based on the results of all production and economic activities on the basis of the balance of income and expenses as an algebraic sum of profit from the sale of products of the main activity; profits (losses) from other sales of goods and services, auxiliary products Agriculture, implementation of redundant inventory valuables, as well as the implementation of works and services of a non-industrial nature (vehicles, logging, sales to the side of electricity, etc.); profits (losses) from non-sales transactions - fines, penalties, forfeits, losses from writing off bad debts, natural disasters, etc.; income from the sale of securities (shares, bonds).

Profit from the sale of products is calculated as the difference between the amount of products sold at current wholesale prices and the costs of its production and sale, included in the cost.

The net (estimated) profit remaining at the disposal of the enterprise is determined as the difference between the balance sheet profit or profit from sales minus rent, taxes and interest on a long-term loan.

A comprehensive, integral indicator of the economic efficiency of the production and economic activities of an enterprise is profitability.

Profitability expresses the absolute or relative (as a percentage) amount of profit per 1 ruble of current costs or 1 ruble of resources used (fixed production assets, working capital, equity and borrowed capital).

First of all, there are general (cumulative) and estimated profitability. The overall profitability is defined as the ratio of the balance sheet (gross) profit to the cost of production resources (fixed production assets and normalized working capital), the estimated profitability - as the ratio of net (estimated) profit to the sum of fixed production assets and normalized working capital. In addition, when planning, evaluating and analyzing the efficiency of production, the profitability of current costs, the profitability of used (accumulated) production resources is calculated.

For a complete picture of the overall cost effectiveness, a generalized description of cost and natural indicators is needed. This goal is served by overall and comparative cost-effectiveness.

In planning and design overall economic efficiency is defined as the ratio of the effect to capital investments, and comparative- as the ratio of the difference in current costs to the difference in capital investments by options. At the same time, the overall and comparative efficiency complement each other. The overall economic efficiency of costs is calculated taking into account the place of application of costs.

The level of economic efficiency depends on a variety of interrelated factors. For each industry, due to its technical and economic features, specific efficiency factors are characteristic.

The whole variety of efficiency growth factors can be classified according to three criteria:

1) sources of efficiency improvement, the main of which are: reduction of labor, material, capital and capital intensity of production, rational use of natural resources, saving time and improving product quality;

2) the main directions of development and improvement of production, which include: accelerating scientific and technological progress, raising the technical and economic level of production; improvement of the structure of production, introduction of organizational management systems; improvement of forms and methods of organization of production, planning, motivation, labor activity and etc.;

3) the level of implementation in the production management system, depending on which factors are divided into:

a) internal (intra-production), the main of which are: the development of new types of products; mechanization and automation; introduction of progressive technology and the latest equipment; improving the use of raw materials, materials, fuel, energy; improvement of management style, etc.;

b) external is improvement industry structure industry and production, state economic and social policy, the formation of market relations and market infrastructure and other factors.

The level of economic and social efficiency of production (activity) depends on many factors. Therefore, for the practical solution of performance management problems, it is important to classify the factors of its growth according to certain criteria, including:

types of costs and resources (sources of increase);

directions of development and improvement of production (activity);

place of implementation in the production (activity) management system.

The grouping of factors according to the first attribute allows to clearly identify the sources of efficiency increase: the growth of labor productivity; reduction of capital intensity, material intensity and wage intensity of products (saving materialized and living labor), as well as the rational use of natural resources (saving social labor costs). The active use of these sources of increasing the efficiency of production (activity) provides for the implementation of a set of measures that, in terms of content, characterize the basis for the direction of development and improvement of the production and commercial activities of business entities (the second classification feature). The defining directions are: 1) acceleration of scientific, technical and organizational progress (increasing the technical and technological level of production; improving the structure of production, organizational management systems, forms and methods of organizing activities, its planning and motivation); 2) improving the quality and competitiveness of products (services); 3) comprehensive development and improvement foreign economic activity business entities. In practice, the classification of efficiency factors at the place of implementation in the activity management system (the third sign of grouping factors) should be considered the most important. Particularly important is the allocation of internal (intraeconomic) and external (national economic) factors.

Only the skillful and integrated use of the entire system of the factors mentioned above ensures sufficient rates of growth in production efficiency. At the same time, the obligation to take into account external factors is not as strict as internal factors of performance.

2.3. MAIN RESERVES AND WAYS TO INCREASE PRODUCTION EFFICIENCY IN A MARKET ECONOMY

The transition to market relations requires profound shifts in the economy - a decisive area human activity. It is necessary to make a sharp turn towards the intensification of production, to reorient each enterprise, organization, and firm towards the full and priority use of qualitative factors of economic growth. There must be a transition to an economy of higher organization and efficiency, with comprehensively developed productive forces and production relations, and a well-functioning economic mechanism. To a large extent the necessary conditions for this creates a market economy.

When substantiating and analyzing all indicators of economic efficiency, factors of increasing production efficiency in the main areas of development and improvement of production are taken into account. These areas cover complexes of technical, organizational and social economic measures, on the basis of which the economy of living labor, costs and resources is achieved, the quality and competitiveness of products are improved. The most important factors for increasing production efficiency here are:

· Acceleration of scientific and technological progress, raising the technical level of production, manufactured and mastered products (improving its quality), innovation policy;

Structural restructuring of the economy, its focus on the production of goods consumer goods, the conversion of defense enterprises and industries, the improvement of the reproductive structure of capital investments (the priority is the reconstruction and technical re-equipment of existing enterprises), the accelerated development of high-tech, high-tech industries;

Improving the development of diversification, specialization and cooperation, combination and territorial organization production, improvement of the organization of production and labor at enterprises and associations;

· Denationalization and privatization of the economy, improvement of state regulation, economic accounting and the system of motivation for work;

strengthening of socio-psychological factors, activation of the human factor on the basis of democratization and decentralization of management, increasing the responsibility and creative initiative of employees, comprehensive development of the individual, strengthening the social orientation in the development of production (improving the general educational and professional level of employees, improving working conditions and safety, increasing culture of production, improvement of ecology).

Among all the factors for increasing efficiency and strengthening the intensification of production, a decisive place belongs to scientific and technical progress and activation of human activity, strengthening the personal factor (communication, cooperation, coordination, commitment), increasing the role of people in the production process. All other factors are interdependent on these decisive factors.

Depending on the place and scope of implementation, ways to increase efficiency are divided into national (state), sectoral, territorial and intra-production. AT economics countries with developed market relations, these paths are divided into two groups: intra-production and external or factors influencing the change in profits and controlled by the firm and uncontrollable factors to which the firm can only adjust. The second group of factors is specific market conditions, prices for products, raw materials, energy, exchange rates, bank interest, the system of government orders, taxation, tax incentives, etc.

Managing the efficiency and profitability of production in market conditions involves both the development and implementation of current plans, and the development of forecasts, control and analysis of their implementation. At the same time, it is important to take into account the time factor: the time it takes for a new product or service to enter the market; the time required for the development and implementation of new ideas, inventions and rationalization proposals, development of production new products and its removal from production and replacement with new or significantly upgraded products.

The transition to a market economy introduces a number of significant adjustments to the theory and practice of assessing economic efficiency, selection and implementation best options production and economic decisions.

First, the economic responsibility for the adopted production and economic decisions in comparison with the rationale for the effectiveness of decisions made in the conditions of total nationalization of the economy, when gratuitous financing of capital investments prevailed and enterprises essentially did not bear material responsibility for the reliability of the assessment and the actual effectiveness of technical and organizational measures, the correspondence between design and actual efficiency.

The situation is completely different in a market economy, when the owner of the funds bears the full liability for the final financial results of production activities, i.е. there is a personalization of material and financial responsibility. Under these conditions, the calculations and justification of economic efficiency are no longer of a formal nature, as was the case in a centrally controlled economy, when, as a rule, the design and actual efficiency of the decisions made did not coincide.

Secondly, the increased responsibility for decisions being made is closely related to the increased risk in investment activities and the development of production, when market relations are mainly the regulator of production, here a whole system of insurance, independent examination of projects, and the use of consulting firms are needed.

Thirdly, given the dynamism of production and investment, the importance of assessing the time factor in substantiating and achieving financial results based on discounting (compound interest formulas) is increasing.

Fourthly, in contrast to the command-administrative management system in the conditions of market relations and a variety of forms of ownership, instead of uniform, centrally approved economic norms and efficiency standards, individual standards are applied that are formed under the influence of the market. At the same time, individual norms are very dynamic, they change over time under the influence of the market. They are taken into account when business case the effectiveness of decisions made (rates of profit for enterprises, depreciation rates, consumption rates of raw materials and materials).

Thus, summing up all of the above, we present all the main ways to increase efficiency in the form of a diagram:

Scientific and technological progress has been and remains the most important factor in increasing the efficiency of social production and ensuring its high efficiency. Until recently, scientific and technical progress proceeded evolutionarily. The advantage was given to the improvement of existing technologies, partial modernization of machinery and equipment. Such measures gave a certain, but insignificant return. There were insufficient incentives for the development and implementation of measures for new technology. In modern conditions of the formation of market relations, revolutionary, qualitative changes are needed, the transition to fundamentally new technologies, to technology subsequent generations- radical re-equipment of all industries National economy based the latest achievements science and technology. The most important directions of scientific and technical progress:

Widespread development of advanced technologies

Production automation

Creating the use of new types of materials

In the context of the transition to a market economy, its initial stage, scientific and technical measures are very important. The collectives of enterprises and their leaders pay the main attention to the material stimulation of labor. Most of the after-tax profits go to the consumption fund. This situation is not normal. Obviously, as market relations develop, enterprises will begin to pay due attention to the development of production in the future and will allocate the necessary funds for new equipment, the renewal of production, and the development and production of new products.

In addition, it is necessary to create organizational prerequisites, economic and social motivations for the creative work of scientists, designers, engineers, and workers. Fundamental changes in engineering and technology, the mobilization of all, not only technical, but also organizational, economic and social factors, will create the prerequisites for a significant increase in labor productivity. To be implemented latest technology and technology, widely apply progressive forms in production scientific organization labor, improve its rationing, strive for the growth of production culture, strengthening order and discipline, stability labor collectives. Although all of the above is extremely important and necessary for modern enterprises but you need to take into account the realities of today's life. Such measures will probably be introduced very slowly and very few enterprises due to the current and recently aggravated economic and social crisis.

One of the important factors of intensification and increase of production efficiency is the mode of economy. Resource conservation must become a decisive source of meeting the growing demand for fuel, energy, raw materials and materials. Industry plays an important role in addressing all these issues. It is necessary to create and equip the national economy with machines and equipment that will ensure high efficiency the use of structural and other materials, raw materials and fuel and energy resources, the creation and application of highly efficient low-waste and waste-free technological processes. That is why the modernization of domestic mechanical engineering is so necessary - a decisive condition for accelerating the scientific and technical progress, the reconstruction of the entire national economy. We must not forget about the use of secondary resources.

3. ANALYSIS OF THE ECONOMIC EFFICIENCY OF PRODUCTION IN THE COLLECTIVE FARM "BREEDING PLANT RODINA"

3.1. BRIEF DESCRIPTION OF THE COLLECTIVE FARM "THE PLEMZAVOD RODINA"

The collective farm "Plemzavod Rodina" was organized in 1930, at that time the livestock numbered approximately 1,400 heads, including 680 cows. Now the collective farm is one of the largest manufacturers milk in Russian Federation and has a powerful production base of 9 dairy farms, 8 calves, 3 grain dryers, 2 feed shops. The main activity of the farm is dairy farming. Since 1975, the collective farm has been a breeding plant for breeding black-and-white cattle. As of January 1, 2009, the collective farm had 4,700 heads, including 1,721 cows. Much attention is paid to the quality of milk on the collective farm, it is cooled during milking in cooling tanks to a temperature of +4°C. All milk is delivered to an enterprise that is part of one of the world's largest holdings - milk processors.

The Vologda Oblast participates in the implementation national project"Development of the agro-industrial complex", one of the directions of which is the accelerated development of animal husbandry. And the collective farm "Plemzavod Rodina", being one of the leading agricultural enterprises of the North-West and one of the largest milk producers in the Russian Federation, became the experimental center of the "Robot Milker" project in the Russian Federation. The collective farm "Plemzavod Rodina" is included in the ratings of the hundred best agricultural enterprises in Russia in terms of cow productivity and milk production. The collective farm is the owner of an international award - the gold medal "Torch of Birmingham", awarded for successful economic survival and development in the context of the socio-economic crisis. The Rodina Breeding Plant receives its main income from dairy farming. In 2007, almost 14 thousand tons of milk were produced, the average milk yield per cow was 8,089 kg.

Economic characteristic agricultural enterprises is reflected in their size, specialization and main indicators of production and financial activities, which are presented in tables 2.1.,2.2.,2.3.

Table 3.1 - The size of the collective farm "Plemzavod Rodina" in 2008

Indicators	Collective farm "Plemzavod Rodina" 2008	On average for the enterprises of the Vologda region	Collective farm "Plemzavod Rodina" in% of the average by region
Gross agricultural output in comparable prices in 1994, thousand rubles
Commercial products of agriculture in sales prices, thousand rubles
Average annual cost of OPF, thousand rubles
Area of ​​agricultural land, ha including arable land
Livestock of cattle, heads including cows
Average (average annual) number of employees, people

Based on the data in Table 3.1, it can be noted that the collective farm "Plemzavod Rodina" belongs to the group of large agricultural enterprises in the Vologda region. It exceeds the average indicators for the Vologda region in all respects. For example, marketable products agriculture in sales prices for the collective farm "Plemzavod Rodina" is 2.5 times higher than the average values ​​for the Vologda Oblast, and gross output is 1.8 times higher. Under arable land, the area occupied is not much less than the average for the region.

We will study the main direction (specialization) of the enterprise. The specialization of the enterprise can be judged by the structure of commercial products. It is presented in table 3.2.

Table 3.2 - The size and structure of marketable agricultural products in the collective farm "Plemzavod Rodina" for 2006 - 2008

Indicators
Crop production, thousand rubles
Livestock products, thousand rubles including milk
Other agricultural products, thousand rubles
Total marketable products, thousand rubles

Based on the data in Table 3.2. the following conclusion can be drawn: the specialized branch of the collective farm "Plemzavod Rodina" is animal husbandry (90.08%), a small share in the structure of marketable products is occupied by crop production, while it should be noted that there is a decrease in the share of livestock products from 94.81% in 2007 to 90.08% in 2008 and a slight increase in the share of crop production from 0.33% in 2007 to 0.82% in 2008. The share of milk in livestock production in 2008 is 76.51%, and the share of meat is 13.57%, hence the collective farm "Plemzavod Rodina" specializes in milk production.

Consider the main economic indicators economic activity of the collective farm "Plemzavod Rodina" of the Vologda region. The data are presented in table 3.3.

Table 3.3 - The main economic indicators of the economic activity of the collective farm "Plemzavod Rodina"

Indicators				2008 in % of total
1. Gross agricultural output in comparable prices in 1994, thousand rubles
2. Commodity products of agricultural products. in a comparable assessment of 2008, thousand rubles.
3. Productivity c./ha: Cereals; Forage crops, c. feed. units per ha fodder area
4. Livestock productivity: Average annual milk yield per cow, kg Average daily gain in live weight of cattle, g
5. Gross output of agricultural per 1 employee, rub.
6. Profitability (loss ratio),%: General business Plant products Animal products including

Based on the data in table 3.3, we can conclude that the data in the table once again confirm that the collective farm "Plemzavod Rodina" is

a large enterprise, the share of gross and commercial output increased by 2008. The yield of grain crops at this enterprise has decreased. The average annual milk yield per cow in 2008 compared to 2007 decreased by 3.24%. The average daily gain in live weight increased in 2008 compared to 2007 by 3.36%. The share of gross agricultural output per worker has increased.

With regard to animal husbandry, its profitability is higher than in crop production, however, the profitability of milk decreased in 2008 by 4%.

3.2. CALCULATION OF INDICATORS OF ECONOMIC EFFICIENCY OF PRODUCTION IN THE COLLECTIVE FARM "BREEDING PLANT RODINA" FOR 2006-2008

Efficiency of land use

All land users are obliged to take care of increasing the efficiency of using the lands assigned to them. The main indicators of land use efficiency are the volumes of gross output, marketable output and profit per unit of land area.

Table 3.4 - Indicators of the level of economic efficiency of land use in the conditions of the collective farm "Plemzavod Rodina"

Gross output per 100 hectares of agricultural land has increased markedly over the past 3 years. In 2006 it was 2501 thousand rubles, and in 2008 - 4278 thousand rubles. The area of ​​agricultural land remained unchanged.

Efficiency of use of fixed assets

An important role of the material and technical base is played by the main and circulating production assets. An increase in fixed assets, an increase in capital ratio and capital-labor ratio contributes to the growth of labor productivity and an increase in production. The final results of the enterprise's work also depend on the availability of growth rates and the efficiency of the use of fixed assets.

Table 3.5 - Indicators of the efficiency of the use of fixed assets in the collective farm "Plemzavod Rodina"

Capital productivity and capital intensity reflect all the main factors affecting the use of fixed assets and the increase in agricultural production. The level of capital productivity shows the extent to which fixed assets provide an increase in gross output, and the level of capital intensity shows how much funds are used to produce a unit of output.

According to Table 3.5, it can be seen that fixed assets have increased significantly in the economy (the average annual cost is 122,337 thousand rubles more in 2008 compared to 2006). Return on assets from 2006 to 2008 increased from 0.55 to 0.64 rubles, respectively. The capital intensity indicator for the 3rd year, on the contrary, decreased to 1.55 rubles, which means that, in comparison with 2006, less fixed assets were used for the production of a unit of output.

Labor efficiency

Human labor is the main source of public good. To produce more products with the least expenditure of labor and funds - the goal of which is to analyze the use of labor and labor productivity. The more output produced per unit of time, or the less labor time spent on the production of a unit of output, the higher the productivity of labor. The level of labor productivity is determined both in value and in physical terms.

Table 3. 6 - Labor productivity on the collective farm "Plemzavod Rodina"

Gross output per 1 average annual worker in 2006 is 431.4 thousand rubles, compared with 2008, the annual labor productivity increased by 315.33 thousand rubles.

Generally labor resources began to be used more efficiently.

Economic efficiency of production by types of products

To increase the efficiency of agricultural production, it is necessary to increase production, but also rationally use it in the economy and distribute it through sales channels. In the process of selling products, the farm transfers revenue, which should reimburse production costs and ensure profit. At each enterprise, the sale of products should take place in accordance with the plan in terms of its volume, assortment and timing.

Table 3.7 - Profit and profitability of production of the main types of products of the collective farm "Plemzavod Rodina" for 2007-2008

Product type.	Revenue, thousand roubles.		Cost, thousand rubles		Profit Loss), thousand roubles.		Profitability level, %.
Other crop products
Whole milk

Profitable products on the farm is the production of barley.

The level of profitability was 32.9% in 2007 and 24.1% in 2008. Profit from the sale of milk in 2007 amounted to 48,879 thousand rubles, compared to 2008 it increased by 12,618 thousand rubles. The level of profitability was 48.1%. Unprofitable types of products in the economy is the production of cattle, the loss in 2008 amounted to 9986 thousand rubles.

Economic efficiency of production in general for the economy and for industries

The financial result is the most important final indicator of the economic activity of the enterprise. It reflects the rational use of all available resources, the level of organization of production, the strengthening of the austerity regime, and the mobilization of on-farm reserves.

Table 3.8 - Profitability of agricultural production in the collective farm "Plemzavod Rodina"

In general, the economy received a profit in the amount of 47,819 thousand rubles. Compared to 2006, profit increased by 26,892 thousand rubles. The level of profitability in 2006 was 16.9%, in 2007 - 28.9%, in 2008 - 23.9%.

Table 3.9 - Profitability of production of the main industries in the collective farm "Plemzavod Rodina"

In the plant growing industry, a profit was made in the amount of 337 thousand rubles, compared to 2007 it increased by 289 thousand rubles, the level of profitability in the plant growing industry in 2008 amounted to 19.9%, according to

compared with 2007 increased by 11.4%. In the livestock industry, a profit was made in the amount of 49413 thousand rubles, which is higher than in 2007 by 7348 thousand rubles, the level of profitability in the livestock industry in 2008 amounted to 28.5%, which is 3.3% less than in previous year.

I suggest that in order to improve the efficiency of the enterprise as a whole, management should not neglect the introduction of new technologies, even costly for the economy as a whole, despite the risks. This can significantly reduce the cost of production, improve the quality and productivity of labor. We also pay attention to personnel policy management: this is staff development, improvement of working conditions, social events, material motivation. All these factors, when improved, respectively improve and increase the quality of work.

A mode of saving material resources and the use of secondary resources should be worked out.

For the competitiveness of manufactured products, it is worth paying attention to quality.

CONCLUSIONS AND OFFERS

In conclusion, the following aspects can be singled out, which would summarize the main points. I would like to immediately note that all the tasks set at the beginning of the work have been achieved, disclosed, and also achieved the main objective work.

So, for the first part of the work, we can draw the following conclusion: the market economy dictates specific conditions for the commodity producer, under which production relations are based on the principles of the law of value, supply and demand, competition, on a comprehensive consideration of the interests, first of all, of the buyer, who, through the sale and purchase, dictates its conditions for the quality and quantity of goods. Moreover, under market relations, the expanded reproduction of an enterprise and any entrepreneurial activity should be carried out mainly through self-financing, own savings, and profits.

In the second part of the work, we considered theoretical basis concepts of economic efficiency and factors influencing it. Economic efficiency - the effectiveness of the economic system, expressed in relation to the useful final results of its functioning to the resources expended. Production efficiency is the sum of the efficiency of all operating enterprises. The efficiency of the 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 minimal cost and sell these products at the lowest cost. The economic efficiency of an enterprise, in contrast to its technical efficiency, depends on how well its products meet market requirements and consumer demands.

In the third part, calculations were carried out and drawn up in the appropriate tables, according to which analytical conclusions were drawn. The object of the study is the enterprise of the Vologda region of the Vologda district of the Collective farm "Plemzavod Rodina". The collective farm "Plemzavod Rodina" belongs to the group large enterprises in the region, specializes in the production of milk, since commercial livestock products according to this species occupies the largest share (90.08%)

It should be noted the increase in the average daily gain in live weight. In terms of productivity of cows, K-z "Plemzavod Rodina" surpasses most of the enterprises of the region.

According to the calculated performance indicators, it can be concluded that the enterprise works efficiently, receives high profits, despite the high material costs for the production of products.

For the period from 2006 to 2008. there was an increase in the volume of production, despite the decrease in the average annual number of employees in the enterprise under study.

However, the efficiency of the use of production fixed assets is increasing. Particular attention should be paid to the low level of use of existing production capacities, the high degree of depreciation of fixed production assets.

The most important indicators characterizing the efficiency of production are profit and profitability. According to the indicator of the level of profitability, conclusions are drawn about whether it is profitable for the enterprise to produce the products that it produces, whether it brings profit or loss to it. According to the analysis done, it can be seen that the level of profitability in the collective farm "Plemzavod Rodina" is 24%. Profits in the crop and livestock sectors are unevenly distributed. Thus, in 2008, the plant growing sector received a profit in the amount of 337 thousand rubles, and in the livestock sector - 49413 thousand rubles. The level of profitability of animal husbandry is 28.5%, crop production is 19.9%.

There is also an increase in labor productivity, i.e. efficiency specific labor, which indicates the improvement of conditions within the enterprise itself and the high qualification of workers.

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General characteristics of the organization, its essence, concept and significance of activities in a market economy. Classification of enterprises, their organizational and legal forms. Feasibility study for organizing a site for the manufacture of garments.

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Essence and tasks of state entrepreneurship and its features. State Enterprise in a market economy. Organizational and legal forms state enterprises. Joint stock companies with state participation.

Introduction

At all stages of economic development, the main link is the enterprise. It is at the enterprise that production is carried out, various kinds of services are provided, and the worker is directly connected with the means of production. An independent enterprise is understood as a production unit that has industrial and technical unity, organizational, administrative and economic independence. The enterprise independently carries out its activities, disposes of the products produced, the profit received, which remains at its disposal after paying taxes and other obligatory payments.

The key figure in market relations is the entrepreneur.

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

Thus, an enterprise is an independent economic entity created by an entrepreneur or an association of entrepreneurs to produce 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 to satisfy social needs. Is it possible today, in a market economy, to discard, exclude this goal and leave the only goal of obtaining the maximum possible profit? No.

Enterprise in a market economy

A modern enterprise is a complex organizational structure.

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

* scientific organization of production;

* scientific organization of labor;

* scientific management organization.

The scientific organization of production aims to create an optimal technical and technological system at the enterprise. These are reliably and efficiently functioning production equipment and technology, streamlined technical and organizational relationships of employees.

The task of the scientific organization of labor (NOT) 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 possibilities 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.

On the initial stage the creation of a new enterprise, the composition of the founders is determined and founding documents: the charter of the enterprise and the agreement on the establishment and operation of the enterprise, indicating its organizational and planning form. Along with this, protocol No. 1 of the meeting of participants in the newly established enterprise is drawn up on the appointment of the director and chairman of the audit commission. 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 enterprise is registered at the place of its establishment in local authority authorities. For state registration, the following documents are submitted to the relevant authority:

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

* the charter of the enterprise;

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

* agreement of 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 submitted documents do not comply with the requirements of the law, the applicant has the right to apply to the court, which will make the final decision. When the registration is completed and a certificate of registration is received, all information about the new enterprise is transferred to the Ministry of Finance of the Russian Federation to include the enterprise in State Register enterprises. Here the enterprise is assigned the 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 (not later than one year after registration), open a permanent bank account, the company is registered in the district tax office, orders and receives a round stamp and a corner stamp. From this moment 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 oneself in the economic space, or, as they say, one's 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 restrictions should be foreseen. It is necessary to study the possibility of obtaining benefits - loan, tax, etc., and, thus, determine general terms and Conditions investment of funds.

Having determined his economic niche, the 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, and decide on the technique and technology with which products will be produced. Of no small importance is the choice of the form of entrepreneurship - individual or collective. By choosing individual form, the entrepreneur acts at his own peril and risk. His enterprise is private, it belongs to him by the right of ownership or to members of his family by the right of common share ownership, and in case of failure, the owner is fully responsible 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 partners in the enterprise. This form allows you to reduce the risk, 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, machine tools, tools, purchase raw materials and materials, semi-finished products, components, and attract labor. On this occasion, the enterprise enters into relations with equipment manufacturers, suppliers of raw materials and materials, with intermediary firms. Workers are hired through the labor exchange, through advertisements in the press and in other ways.

An important stage is the attraction of financial resources. Own funds from an entrepreneur or from his partners are usually not enough to start and develop a business. The shortage of funds 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 obtaining loans from commercial banks.

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

Specificity transition period to the market that has now developed in our country, has led to the fact that the greatest interest on both sides (both the enterprise and the bank) is caused by short-term loans.

They are issued by banks, as a rule, for 30, 60 and 90 days, i.е. up to three months. The provision of loans by banks to enterprises is often accompanied by various insurance operations. Buildings, inventories, etc. may be subject to insurance. In this case, enterprises enter into business relationships with insurance companies. When issuing shares, bonds, other securities or acquiring 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, financial institutions, investment funds, individual investors, etc. This is by no means 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.




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Organizational and legal forms of enterprises and features of their functioning. Organizational and legal sign of the classification of enterprises in a market economy, their legal characteristics and activities, analysis of a number of advantages and disadvantages.

Enterprise as an object of study of the course

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

Starting to create an enterprise, an entrepreneur must clearly understand the purpose or idea of ​​\u200b\u200bcreating an enterprise. This goal should be backed up by a system of constantly receiving orders for their products (marketing). The planned output of products must be provided with the necessary material, labor and financial resources. You need to consider the possibility of constant replenishment of your capital.

All these issues and many others are discussed in sufficient detail in the main document of the enterprise - the entrepreneurial business plan.

Objectives of developing a business plan: to plan the economic activity of the enterprise for the near and distant periods in accordance with market needs and the possibilities of obtaining the necessary resources.

Business plan sections:

1. company's capabilities (summary) - a summary of the next 10 points 6+ program of activities for the implementation of the project, deadlines and responsible for each section;

2. types of goods (or services);

3. markets for goods - which market, the volume of potential consumption;

4. competition in sales markets (advantages and disadvantages);

5. marketing plan - what questions to analyze in order not to be mistaken in your forecasts, to ensure sales;

6. production plan - the volume of fixed assets, material and energy resources for the manufacture of products;

7. organizational plan - a description of the management apparatus, planning the need for the number of workers in all categories, increasing qualifications (every 5-7 years), promotion system;

8. legal support of the company's activities;

9. risk assessment and insurance;

10. financial plan - the company's balance sheet, cash flow statements, profit and loss statements, operating plan;

11. financing strategy - the volume of capital investments, investments for development, eq. efficiency, payback period.

The enterprise as an object and subject of entrepreneurial activity in a market economy.

An enterprise is an independent economic unit that operates on the territory of a given state and is subject to the laws of this state.

The administrative and economic independence of the enterprise is determined by the legislation and means that the enterprise independently decides how much to produce and how to sell it, how to distribute the income received.

The main characteristic features of the enterprise are production and technical unity, expressed in the commonality of production processes; organizational unity - the presence of a single leadership, plan; economic unity, manifested in the community of material, financial resources, as well as economic results of work.

The Civil Code of the Russian Federation considers an enterprise as a single property complex, including all types of property intended for carrying out activities: land, buildings, structures, equipment, inventory, raw materials, products, claims, debts, as well as rights to a trade name, trademarks and service marks and other exclusive rights. It may be state or municipal property or belong to a commercial organization established in the form of a business company or partnership, a production cooperative, or a non-profit organization that carries out entrepreneurial activities in accordance with the law and its charter (for example, property used by a garage cooperative for car repairs, its rights and responsibilities associated with this activity).

A property complex owned by an individual entrepreneur or members of a peasant (farm) economy can also act as an enterprise.

Goals and objectives of the production activities of the enterprise

In the course of its activities, the enterprise must make a number of decisions:

what product or range of products should be produced and sold;

what markets should be entered with this product and how to strengthen its position in the market;

how to choose the optimal production technology;

what materials to acquire and how to use them;

how to allocate available models and financial resources;

what indicators of its activities the company prefers (should) achieve in relation to specifications manufactured goods, their quality, production efficiency.

The main objectives of the enterprise may be:

win or hold a large share of any market for their product;

achieve a higher quality of your product;

to take the leading position in the field of technology in the industry;

maximize the use of available raw materials, human and financial resources;

increase the profitability of their operations;

achieve the highest possible level of employment.

Strategy is a way or means to achieve a long-term goal. The strategy answers the question: what alternatives are better to use: the resources available in the organization or the opportunities to achieve the goals.

Enterprise objectives- achieve the results that are expected to be obtained within the planning period. They are determined by the interests of the owner, the amount of capital, the situation within the enterprise, the external environment. The right to set a task for the personnel of the enterprise remains with the owner, regardless of his status (private person, state bodies or shareholders).

The tasks of the operating enterprise are:

receipt of income by the owner of the enterprise (among the owners there may be the state, shareholders, private 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 failures in the work of the enterprise (disruption of supply, release of defective products, a sharp reduction in production volumes and a decrease in profitability).

The most important task of the enterprise in all cases - generating income through the sale of products to consumers(work performed, services rendered). Based on the income received, the social and economic needs of the labor collective and the owners of the means of production are satisfied.