divination 

Economic activity of the enterprise. Business Processes

Process concept economic activity

In carrying out business activities, any commercial enterprises perform three main functions or processes:

  • supply process,
  • product release process or production,
  • product marketing process.

In market conditions, the main function is the sale or sale of goods, therefore marketing activities are necessary and important. Product sales forecast, which is based on marketing research, is able to determine the production program of any company.

This can determine the need for harvested production resources, including material and labor resources. Material resources include means of labor and objects of labor.

The labor force consists of hired labor.

The process of economic activity can be reflected in the monetary process or circulation financial resources, which can be fixed by means of accounting. The main stages of accounting, which reflect economic processes in a commercial enterprise can be called:

  • accounting for the procurement of material resources,
  • accounting for the release of warehouse stocks,
  • accounting for the implementation of the sale with the ensuing settlement ratios.

Capital in the course of economic activity

In the process of economic activity, the turnover of capital constantly passes, it consistently changes the monetary form to the material one. material form capital also changes in turn, taking the form of goods or finished products with the conditions of the production and commercial activities of the enterprise.

Subsequently, the capital turns back into cash ready to start a new circuit. If we consider the accounting of a separate enterprise, then it reflects the circulation of capital, information is generated about its condition and placement in various phases of the circulation, as well as a change in the amount of capital in the course of economic activity. Capital can be divided into active and passive.

economic process

As a form of movement of economic assets in the form of real capital, there are many business transactions. Modern production characterizes economic activity as an activity carried out by a group of people. At the same time, all economic processes are carried out in economic activity.

Definition 1

A business transaction is an element of a generalized business process that retains all the features of this process.

A business operation is a purposeful action that allows you to get a certain result in a certain area of ​​economic activity.

Examples of business transactions can be:

  1. receiving raw materials from suppliers,
  2. wages paid to employees
  3. transfer of semi-finished products for further processing from workshop to workshop,
  4. receiving cash after the shipment of finished products to consumers, etc.

Accounting transactions can be an object accounting only in the case when, under their influence, there is a change in the sources or the economic means themselves.

Supply Process

The supply or procurement process is characterized by the acquisition material assets, fixed assets and everything necessary for production process.

The procurement process consists in the fact that an organization that acts as a buyer can buy from other suppliers or organizations the objects of labor and means of labor necessary for the implementation of production processes, paying a certain amount of money for them.

We can say that in the process of procurement, the funds or capital of the organization can turn into the form of objects of labor. Objects of labor are various material objects on which human labor is directed and from which products are made.

The objects of labor in the procurement process include raw materials and materials, fuel, energy.

The means of labor are various kinds of tools and devices with the help of which labor itself is carried out. This includes machines, machines, tools, etc.

Production process

Definition 2

The main process of economic activity is production activity, that is, the production of finished products. Production can be divided into three stages of activity: procurement, processing, assembly.

In the implementation of production, labor and material resources, as well as means of labor, are used.

Labor resources include labor potential or labor force enterprises. Material resources consist of materials, fuel and spare parts, which are objects of labor and form the material basis of the produced goods.

The means of labor include equipment and machinery, as well as other fixed assets that create the conditions for the production process.

The result of the production process is the release of finished products, so the future profit of the company is already laid at the production stage.

Efficiency production activities of any company depends on the availability of production facilities, the state of the production and technical base, the technical and organizational level.

The organization of production and labor must meet modern requirements market conditions. Also, for the activities of the enterprise, financial and economic planning should be of great importance, which consists in the uninterrupted provision of the required resources and constant monitoring of current activities, as well as prompt adjustment of management decisions to achieve the planned result.

Implementation process

The process of selling products is to fulfill contractual obligations to customers and consumers.

Proceeds from the sale of goods, the provision of services and the performance of work must be credited to the accounts or receivables may arise.

The implementation process is the third stage of the organization's economic means circulation. The objective of the sales process is to sell products to customers in order to receive cash in order to recover the costs of production and sale of products.

Also, the purpose of the sale is to make a profit as part of the proceeds.

Through the proceeds received, the enterprise is able to purchase a new batch of materials, pay wages to staff, re-release products and sell them to consumers. Thus, the cycle of production activity will again be repeated.

It (production and economic activity) refers primarily to the activities of agricultural organizations for the production of agricultural products, their processing and sale, as well as other types of entrepreneurship not prohibited by law.

At the same time, the main type of their activity is the production of agricultural products.

Federal Law "On the development Agriculture»under agricultural production means: a set of types of economic activities for the cultivation, production and processing of agricultural products, raw materials and food, respectively, including the provision of relevant services.

Agricultural production is occupied, first of all, by agricultural producers.

We have repeatedly written down the definition of commodity producers, we take what is contained in the Federal Law “On the Development of Agriculture”, since many laws have this definition and everywhere it is different.

The production and economic activity of agricultural organizations has a certain specificity, due to the peculiarities of production, its dependence on natural factors, participation in the production process of living organisms, as well as the fact that land is the main means of production here.

Agricultural organizations have the right to engage in certain types of activities only if they have a special permit (license). For example, it provides for licensing activities for breeding breeding animals, veterinary activities etc.

Agricultural producers independently determine all areas of their production and economic activities, the structure and volume of production based on their own interests.

This is a kind of novella for them - in the USSR they were not even able to influence the disposal of their products, they acted harshly within the framework of a planned economy.

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Production and economic activity (PCB) is all the activities of an industrial enterprise, including, along with work related to the production of products and the development of an enterprise, such work as maintaining in due order the condition of fixed equipment, fixed territory, safety and industrial sanitation, labor, production , technological and performance discipline, etc.

Production activity is dual in nature: on the one hand, it reflects the technological purpose associated with the manufacture of products that meet market requirements in terms of quantity, quality and delivery time, and on the other hand, it must ensure the implementation of the above requirements while minimizing production costs. The main thing in this model is the production process, since the success of the implementation of the purpose of the enterprise depends on it.

Setting up and launching this process, which would be able to produce products required by the market, is the prerogative of current production and technological activities.

In solving this problem, an important role is played by such factors as the state of the production base, the sufficiency of production capacities, its technical and organizational level, and the degree of progressiveness in the organization of production and labor.

The area of ​​current production activities includes: inventory management, planning of repair and replacement of equipment, design and implementation of the most productive and resource-saving technologies, regulation of the quality and quantity of products, scheduling production progress, etc.

The sphere of production and economic activity of the enterprise includes the processes of production, reproduction and circulation. Production processes ensure the implementation of the tasks of preparing and mastering the process of implementing other services, maintenance of the production process. Work on the renewal of fixed production assets, the expansion and technical re-equipment of motor transport enterprises, the training and retraining of personnel belong to the processes of reproduction. Circulation processes include logistics and service delivery.

The enterprise independently plans its production and economic activities and determines the development prospects based on the demand for the service provided, and the need to ensure the production and social development of the enterprise, increase the personal income of its employees. The plans are based on contracts concluded with consumers of services and suppliers of material and technical resources.

The economic aspect of production activity is set by the marketing department and economic services. It is they who inform the department (service) of production what and how much to produce, what quality, in what time frame and at what price to produce products.

A positive result of the production and economic activities of the enterprise should be considered the fulfillment of the profit plan. The main profit at the enterprise is formed from the sale of products.

The activity of any enterprise is connected not only with organizing production, providing it necessary resources, but also in order to constantly monitor the current activities of the enterprise, make adjustments to management decisions in order to achieve planned results. All this implies a constant comparison of the main economic and financial actual results of the enterprise with pre-calculated and planned indicators.

High production efficiency is a necessary and decisive prerequisite for systematic expanded reproduction.

Production efficiency is one of the key categories of a market economy, which is directly related to the achievement ultimate goal development of production in general and each enterprise separately.

There are several definitions of the effectiveness of the production and economic activities of an enterprise in order to represent its essence in more detail. Economic theory defines the category of efficiency of production and economic activity as the effectiveness of the production process, production system or specific form of business. In the most general view the economic efficiency of production is a quantitative ratio of two quantities - the results of economic activity and the costs incurred (in any proportion). The essence of the efficiency of production and economic activity is interpreted by most economists as the achievement of maximum results in the interests of society at the lowest possible cost. Therefore, the definition of this indicator should be based on a comparison of the result of production with the total costs of living and past labor that determined this result. Historically, with all modes of production, regardless of ownership, the producer is interested in the relationship between costs and results of their activities.

Increasing the efficiency of the production and economic activities of an enterprise is one of the central problems of the economy. For successful solution diverse economic and social tasks, there is no other way than a sharp increase in the efficiency of all social production. The process of generating results and production efficiency (system performance) is shown in Figure 1.1

Interactions

and costs Results

Figure 1.1 - Schematic diagram of the formation of results and performance efficiency of the production and economic system.

Among the factors influencing the efficiency of the production and economic activities of an enterprise, one can note an increase in the process of planning its activities and strengthening control over the production and social development of an enterprise. What is the essence economic efficiency and what determines its special significance for the country's economy? The essential characteristic of production efficiency (system performance) is reflected in the general methodology for its determination, the formalized form of which has the following form, represented by the formula:

Efficiency (productivity) = Re / Rz, (1.1)

where P e - results;

R s - resources (costs).

The effectiveness of production as the most important component for determining its effectiveness should not be interpreted unambiguously. It is necessary to distinguish: the end result of the production process and the end result of the work of an enterprise or other integration structure as a primary autonomous link in the economy.

The first one reflects the materialized result of the production process, which is measured by the volume of production in natural and value forms. The second - includes not only the quantity of manufactured products, but also its consumer value. The end result of the production process (production and economic activity of the enterprise) for a certain period of time is net production, that is, newly created value, and the financial result of commercial activity is profit (profitability). The essence of the efficiency of production and economic activity is interpreted by most economists as the achievement of maximum results in the interests of society at the lowest possible cost. Therefore, the definition of this indicator should be based on a comparison of the result of production with the total costs of living and past labor that determined this result. The special significance of the problem of production efficiency predetermines the need to correctly take into account and analyze the level and scale of the efficiency of all means and elements of production. Determination of effectiveness requires the application of methods quantitative analysis and measurement, which involves the establishment of a criterion of economic efficiency. Economic efficiency is ultimately expressed in an increase in labor productivity. Consequently, the level of labor productivity is a criterion for the economic efficiency of production. The higher labor productivity and, consequently, lower production costs, the higher the economic efficiency of labor costs. The production process at any enterprise is carried out with the interaction of three defining indicators: personnel (labor), means and objects of labor. Using the available means of production, the personnel of the enterprise produces socially useful products or represents production domestic services. This means, on the one hand, there are costs of living and materialized labor, and on the other hand, these or other results of production (activity). The latter depend on the scale of the means of production used, the human resources potential and the level of its use.

In foreign practice, as a synonym for the term "management efficiency", the term "productivity of the production and service system" is usually used, when productivity is understood as the efficient use of resources (labor, capital, land, materials, energy, information) for the production of various goods and services.

In the market practice of management, there are a variety of forms of manifestation of economic efficiency. Depending on the nature of the labor process, production efficiency can act as technical, economic and socio-economic efficiency. Technical and economic aspects efficiency characterize the development of the main factors of production and the effectiveness of their use. According to the objects of definition, the following forms of efficiency are distinguished: the efficiency of existing production; efficiency of technical re-equipment, reconstruction, expansion and new construction; efficiency capital investments and new technology; efficiency of foreign economic activity; security effectiveness environment etc. From a theoretical point of view, all these forms of efficiency are considered as one-time investments in production, and their measurement is based on general principles determining the economic efficiency of existing production.

The production of products is impossible without the cost of living labor, therefore, in any sphere of management, both one-time and current costs are necessary for the production of products. At the same time, the amount of costs is not a constant value, but depends on many factors. Each type of product can be produced from various kinds raw materials and materials, using various technical means, at enterprises that differ in size, profile, structure, with various forms organization of labor and production.

It is also necessary to correctly take into account and analyze the level and scale of efficiency of all means and elements of production. Determination of efficiency requires the use of methods of quantitative analysis and measurement, which involves the establishment of a criterion of economic efficiency.

The criterion is the main distinguishing feature and a certain measure of the reliability of knowing the essence of production (activity) efficiency, according to which a quantitative assessment of the level of this efficiency is carried out: a correctly formulated criterion can most fully characterize the essence of efficiency as an economic category and be the only one for all links of economic activity.

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For each of them, PCB is formed, represented by a variety of organizational forms in various conditions by types, types, in relation to ownership. Since there is no universal consumer and universal producer in society, and they are represented by a large number of subjects, then their possibilities are finite, not unlimited - limited. That is why the division of labor arose as a way to streamline the relationship between PCB subjects. The concept of economic and industrial relations as elements of the production system that ensures its integrity also arose. In fact, this is an artificial division of huge economic mechanisms that are continuously rebuilt and improved by society.
All considered processes of life support are interconnected in the surrounding material and spiritual world.

1 - resources; 2 - waste; 3 - the need for technology; 4 - the need for production;
5 - the need to work; b - recognition; 7 - incentives; 8 - interests; 9 - spiritual
and intellectual needs; 10 - technologies; 11 - designs and methods of use
following; 12 - the need for the rule of law; 13 - organizational forms; 14 —
ideas and goals of the development of society; 15 - directions of development.

Man (society) mediates his existence in nature with the help of technology.
Technique is the material means created by the person used for the purpose of expansion of its functionality.
in various fields of activity to meet material and spiritual needs.
Three types of contradictions serve as the source of the development of technology:
. human needs and production possibilities;
. the needs of new technology and the needs of existing technology;
. the need to improve the efficiency of technology and its energy capabilities.
The structure of the life support system shown in the figure does not reveal the full variety of connections and is simplified.
But it reflects an approach to considering the life support system of a person (society) in the material and spiritual world based on the allocation of epistemological categories:
. material and spiritual;
. connections and relationships;
. structure and elements;
. state and process;
. strategy and tactics;
. objective and subjective.
These categories are important for understanding the essence of life support processes and building a control system for them.
Let's take an example from life, how life support processes mutually influence in the case of the federal postal service: “It's amazing, new economic trends have slowed down the work not only industrial enterprises but also mail. Unusually empty (5-6 clients) looks like the operating room of the central building of the federal post office. There are also few visitors in the branches. And it can be seen with the naked eye that the volume of work, and, accordingly, income, have fallen. live postal workers, of course, due to the increase in prices for tariffs and due to related services. If 5-6 years ago the average family received 6-8 newspapers, now - among the inhabitants of the village - there is only one subscriber to the newspaper Izvestia. It is delivered to him by taxi. The counter of the car on such days winds up an amount that exceeds the cost of the publication itself. The delivery department is unusually empty - the postmen have gone to the stations. The bag of labor veteran Sapronova AL has significantly “lost weight” over the past two years. And she does not know whether to rejoice at this or be upset ... "
For a manager, it is important to be able to independently isolate in the reality surrounding him and study in detail the logic of the development of such phenomena as continuously developing processes, which is necessary to manage these processes.
However, the manager must also be aware that no examples from management theory can replace the whole variety of social practice. They will not be like their previous manifestations. Since all processes and types of PCBs in nature and society are closely interrelated, the following conclusions can be drawn:
. the development of PCBs by any subject of activity is impossible without the participation of other subjects, without the integration of PCBs;
. new technology cannot be lifted high level without a new external environment, since it requires new components, pure raw materials, ceramics, semiconductors, varnishes, paints, coatings.
In order to take into account all the links in the PCB, the manager needs to define "pairing circles" that reflect the hierarchy of interaction between business entities in sectoral and intersectoral structures productive forces. They are essential in PCB planning processes to understand upcoming activities and linkages, to avoid failures in their implementation, and to estimate how much unaccounted for events will cost. As a rule, developers reach the I-II level of interface, which is necessary for investment and organization of PCBs. At the same time, it should be taken into account that the PCB of society is subject to many random phenomena.

C, - - PCB subject, / - subject index on the "conjugation circle", j - index
"pairing circle"

Random phenomena in nature cause instability and destruction. Droughts, floods, epidemics, frosts, snowfalls, fires,
tornadoes, winds, landslides cause damage.
The disorganization of production reflects the random processes taking place in society. They may be:
. deliberate, caused by contradictions of a political nature;
. unintentional, inflation-driven, non-payment, failure to adapt, structural adjustment, technical
retrofitting, etc.;
. sabotage, caused by economic sabotage, unhealthy competition, crime factors.
The study of the relationship of production processes, as well as the need to manage them, is inevitably associated with the creation of tools for the redistribution of the results of labor and the created value between PCB subjects, the acquisition of rights to carry out the activity itself.

The concept of PCB, its content and forms

Since the activity of society in the creation of material wealth is represented by a variety of processes that have different meanings.
importance and methods of implementation, they are divided into main (production) and auxiliary (economic).

The purpose of economic activity is to create conditions for the main production activity. The purpose of production activity is to ensure the creation of material goods (products, works, services) for their implementation in society.

These types of PCBs each have their own organizational design.
The result of the society's PCB is the total national product, which is sold on the market and redistributed by government bodies in the interests of society.
The content of production activities are activities determined by the specialization of the enterprise, for example:
ammonia production, electric motor assembly, pulp bleaching, blast furnace operation, power generation
etc.
The content of economic activity can be the repair of equipment and instruments, transportation of goods, loading and unloading, container or warehouse production, wastewater treatment, marketing, energy supply. According to its role in the production cycle, each element of activity is important and from time to time comes to the fore. For example, in one case, a failure in the water supply system can cause a stop in production, and in another case, a stop in production occurs due to the lack of free storage space.
production with a decrease in demand for it.
PCB society is divided into two types: individual and collective. This division is not absolute, it reflects the presence of declared socially significant economic activities carried out by individuals independently or in the structure of an enterprise, an organized system of collective labor.
All PCB subjects as systems belong to larger systems, participate in intersystem relations different levels system hierarchies. To distinguish between their activities, the concept of status and legal form is used.
Each enterprise, as a PCB subject, is formed in society, declares itself by registering, declaring activities, as a result of which it is endowed with rights and responsibility for the results of its activities, recognizing the rights of a legal entity, according to the laws of the country, for the collective activities of employees. The status of an enterprise as the level of powers and opportunities, the rights and obligations granted to it by law, is determined by the types of PCBs.
The concept of the organizational and legal form of PCB is not among the achievements of legislative practice, since the enterprise
itself acquires a certain form in the process of its organization in order to be able to participate in civil circulation. In essence, "forms" refers to their types. This concept was included in the legislation of the Russian Federation (clause 5 of article 58 of the Civil Code of the Russian Federation) and by the way, otherwise we would have to operate with other categories (type, group, set). The choice of the organizational and legal form of PCB is possible from those established by law, and for commercial organizations - directly named (clauses 2, 3 of article 50 of the Civil Code of the Russian Federation).
Market economy no less than planned, requires clear and logically justified organizational and legal forms entrepreneurial activity.
The content of the organizational and legal form of the enterprise is based on a combination of three features:
. the corporate or unitary nature of a commercial organization determines whether it is an association of persons or represents an inseparable whole formation, in the property of which the constituent parts (deposits, shares, shares, shares) that form it are not indicated. In this case, a corporation is understood as an association of persons;
. civil liability to creditors-counterparties and third parties;
. open or closed subject composition of the enterprise

The property acquired by the enterprise in the process of organization and PCB constitutes its authorized capital. Some features of the formation of the authorized capital of enterprises various types are listed in Table.

Almost every commercial organization sooner or later undergoes a reorganization of its activities. In other words, repeat
organization in the new environment.
Reorganization is a way to terminate the activities of the "old" form in one of the well-known ways: liquidation, self-dissolution,
sale, reorganization.
There are reorganizations:
- voluntary - in order to develop the organization itself;
- obligatory - for the reasons specified in the laws of the country (including in changes, additions).
During the reorganization, the rights and obligations of enterprises do not stop, but are transferred to the successor, newly created on its basis
(property).
There are five types of reorganization (Article 58 of the Civil Code of the Russian Federation): merger, accession, division, separation, transformation. The specificity of the reorganization of PCB lies precisely in the succession of its duties in new forms of its implementation.

The structure of the PCB process is a set of stages of preparation for production, manufacture of the product, ensuring its storage, marketing, shipment and sale.
Distinguish structure:
. technological, that is, the sequence of stages;
. production - according to the loads on the stages, expressed in cost and natural indicators regarding all technology
logical cycle;
. financial, reflecting the property value of processes and technologies involved in PCBs.
The initial stage is the analysis and formation of the initial factors of production, which include: labor (personnel), capital
(fixed and current assets), land.
An example of the PCB process structure is shown in fig.

Each stage has a more detailed technological structure. Let us consider the content of the stages in more detail:
1. Registration of an enterprise, coordination of activities.
Functions of state regulation (taxes, social protection, benefits, law enforcement, courts, etc.).

2. Preparation of constituent documents, formation of relations with authorities: land acquisition, registration, determination of payments to the local budget, ecology, actions in emergency situations.
3. Formation of authorized capital, issue of shares, loans, credits, savings, deposits, receiving benefits, receiving orders from the state budget, etc.
4. Determination of development paths, design, construction, reconstruction, modernization, reduction of production costs.
5. Calculation of regulations, supply, accumulation of stocks, design of units and parts (non-standard), installation, adjustment, training of personnel, calculation of time schedules of the technological cycle and consumption rates.
6. Warehousing (loading fronts, transport mechanisms).
7. Cost calculations, maintaining the rhythm of production, compliance with safety and fire safety, product quality control.
8. Provision of own economic needs: working conditions, office technologies, transport, communications, heating, lighting, employee incentives.
9. Packing, container, marking, coding, accompanying documents, advertising.
10. Fronts of shipment, destinations, coordination of shipment lots, interaction in transport.
11. Calculation of prices, tariffs, duties, discounts, surcharges, exchange rates, direct sales, contracts with sellers, intermediary
kami, dealers.
12. PCB management: planning, analysis, forecast, accounting, personnel management, operational accounting of production; financial accounting, etc.
An example of the formation of the structure of the enterprise's finances is shown in fig. In reality, it represents a more complex scheme of financial flows.

Driving forces for the development of PCB enterprises

In the conditions of market relations, the driving forces for the development of PCB enterprises are purposeful efforts that are oriented and encourage production teams to achieve socially recognized development goals.
The guidelines for the development of PCBs are as follows:
. economic accounting in the implementation of the mechanism of supply and demand (management mechanism);
. competition in the development of proposals (opportunities) - the initiation system (irritant);

Glasnost is an internal regulator of relations;
. democracy is an external regulator of the norms of the law of producers, consumers, owners in choosing the terms of a transaction and partners.

The enterprise organizes its activities on the basis of cost accounting. Economic accounting is a method for implementing PCBs.
It is based on the correlation of income and expenses and is aimed at ensuring the break-even, profitable operation of the enterprise.
The essence of economic accounting is the comparison of income and expenses, life according to work and means. Everything that is good for cost accounting is good for society. The basic principles of cost accounting are: self-sufficiency, self-financing, self-government.
Self-sufficiency means that the costs incurred by enterprises will definitely pay off (return). Self-sufficiency is the initial element of self-supporting relations, since only reimbursing what has been spent is not enough for full self-supporting.

Self-financing is not only self-sufficiency, but also securing the received proceeds for the enterprise. In contrast to self-sufficiency, self-financing provides for the formation of profit that remains at the disposal of the enterprise after payments to the state budget, banks, suppliers, partners in the amount necessary for the development of the enterprise.
In order to be self-financing, an enterprise must have real opportunities influence on:
- calculation of costs and production costs;
- the price level of their products;
- distribution of profits, settlements with the budget;
- incentives to work, forms and amount of payment;
- selection of partners in PCB;
- choice of depreciation policy;
- forms of labor relations.

Self-management means the existence of rights and regulators of the impact on PCBs of the enterprise, ensuring the adjustment of the internal environment of production structures and their external impact, respectively external environment.
The rights of business entities are enshrined in regulations external (laws, government decrees, acts of territorial authorities) and internal (instructions, regulations, orders) actions.
Regulators of the interests of the state and many PCB entities that stimulate the development of the national economy are the composition and size of taxes, the amount of state duties and tariffs, the size of the authorized capital and reserve funds, the level of the minimum wage, the priorities for the development of targeted programs financed from the budget. The state is not liable for the obligations of the enterprise, the enterprise is not liable for the obligations of the state, as well as other enterprises, organizations and institutions.
Accidents are inevitable in PCB management processes, throwing production out of balance. These include: accidents, natural disasters, epidemics, scientific and technical novelties, fashion, weather, social stresses (strikes and mass layoffs, etc.). Therefore, the system of the economic mechanism must be very flexible, self-adjusting in each of its links.
Cost accounting is the basis for the self-tuning of the social economic mechanism. Economic content and forms of implementation
principles of cost accounting are disclosed in more detail in Table.

All relations (attributes) of cost accounting must take place. folk wisdom says: if one button is not buttoned correctly, then all the others are also wrong. Often, the absence of economic accounting elements in the economy is replaced by administrative pressure. But, as practice shows, administrative responsibility cannot replace the material interest of PCB subjects in the results of their activities.

Economic content and forms of implementation of the principles of cost accounting

Competition (from Lat. - clash) is a mechanism of free (spontaneous) regulation of social production in conditions of equiprobable possibility of selling products on the market.
Competition methods include:
. economic suppression of the rival (price competition);
. monopoly prices;
. deprivation of the manufacturer of the buyer in the form of trade organizations;
. deprivation of the credit manufacturer;
. difficulties with transport;
. price maneuvering (discounts, concessions against those announced, weight loss);
. sales at reduced prices;
. achieving technical excellence High Quality and reliability of products;
. innovations.

Competition can be:

For commodity producers with an excess of goods (leads to lower prices and progress in production);
. for consumers of goods with a lack of goods (leads to speculation, price increases, inflation).
Price competition changes the price level, commodity competition changes the quality of goods.
Glasnost is one of the main means of organizing market relations.
It is achieved by equipping PCB subjects with means of informing buyers about prices and sales through stock exchanges, price guides and product characteristics, exhibitions, joint testing of equipment, advertising of consumer properties of products, competitions, competitions, presentations.
Depending on the means used, concepts arise: black market, muddy market, gray market, transparent market.

· Production and economic activity. The sphere of production and economic activity of the enterprise includes the processes of production, reproduction and circulation.

  • The enterprise independently plans its production and economic activities and determines development prospects based on the demand for manufactured products, works and services and the need to ensure the production and social development of the enterprise, increase the personal income of its employees.
  • Enterprises, based on the study of market conditions, the possibilities of potential partners, information on price movements, organize the material and technical supply of their own production by acquiring resources, carried out both directly from consumers and in wholesale trade organizations, from intermediary organizations, on commodity exchanges.
  • The relations of the enterprise with other enterprises, organizations and citizens in all spheres of economic activity are built on the basis of contracts.
  • Economic activity. Enterprises, regardless of the form of ownership of the enterprise's funds and other property, operate on the principles of cost accounting.
  • The company sells its products at prices set independently or on a contractual basis.
  • At all enterprises, the main generalizing indicator of financial performance is profit.
  • The labor income of each employee depends on his personal labor contribution and the final results of the enterprise.
  • Companies organize their own financial activity.
  • Foreign economic activity of the enterprise. Each enterprise has the right to independently carry out foreign economic activity, guided by the law.
  • social activities. social development, improvement of working conditions, compulsory social and medical insurance and social security of employees of enterprises and members of their families are regulated by law.
  • The enterprise can independently establish additional holidays, shorter working hours and other benefits for its employees, as well as encourage employees of organizations that serve the workforce and are not part of the enterprise.
  • The management of the enterprise is carried out in accordance with the legislation and the Charter of the enterprise.

12. Personnel of a machine-building enterprise: its structure and dynamics. Modern personnel management in mechanical engineering.

The personnel of the enterprise is a set individuals, consisting with the firm as legal entity in relations regulated by the contract of employment.

The personnel of the enterprise according to the nature of participation in the production process is divided into industrial and non-industrial.

Industrial production personnel (PPP) are directly involved in the implementation of the production process and maintenance of production. These are employees of the main and auxiliary departments, plant management, research and development departments and bureaus, accounting, planning and financial department, etc.
Non-industrial personnel includes employees employed in enterprises Catering, in medical institutions, housing and communal services, in preschool institutions, rest homes and boarding houses, subsidiary farms listed on the balance sheet of the enterprise.

Depending on the nature of the functions performed, the following categories of industrial and production personnel are distinguished: workers, managers, specialists, other employees, junior service personnel, students and security.

Modern personnel management in mechanical engineering.

1 Recruitment.

To select a candidate of the required "quality" in each specific case, search tactics must be developed. Starting the selection of personnel, it is necessary to think over the tools for assessing the candidate's compliance with the requirements and the policy of entering a person into the company.

The selection should be based on the principle of hiring not the best of all existing candidates, but guarantees not accepting the worst.

Most enterprises take as a method of assessing a candidate use a trial period

Even in the case of great sympathy for the candidate and confidence in his professionalism, negative reviews from previous places works should protect against the admission of this candidate.

To provide effective work personnel need to create an atmosphere of constructive cooperation, in which each member of the team is interested in the most policy implementation of their abilities.

The first step to making the work of an employee as productive as possible is professional orientation and social adaptation in the team.

The type and amount of rewards offered by an organization are important in assessing the quality of working life.

An organization cannot recruit and retain a workforce unless it pays competitive rates and has a pay scale that encourages people to work in a given location.

Apart from wages the organization provides its employees with various additional benefits. Of course, benefits such as paid vacations, paid sick leaves, health and life insurance, and pensions are an integral part of any permanent job.

In the development of management training programs, many enterprises have developed career management programs, i.e. promotion.

Methods for conducting personnel appraisal, it is important not to lose sight of its goals, namely: assessing the effectiveness of the work of employees and their suitability for their positions, as well as identifying promising employees for their training and promotion.

  1. Product quality and process quality, quality management system at a machine-building enterprise.
  2. Fixed assets of a machine-building enterprise: their structure, dynamics and analysis of the efficiency of use.

Fixed assets are the most significant component of the property of the enterprise and its non-current assets.

Fixed assets are the means of labor that are repeatedly involved in the production process, while maintaining their natural form, and their cost is transferred to the manufactured products in parts as they wear out.

For accounting, evaluation and analysis, fixed assets (funds) are classified according to a number of criteria:

According to the principle of material-natural composition, they are divided into: buildings, structures, transmission devices, workers and power machines and equipment, measuring and control instruments and devices, Computer Engineering, vehicles, tools, production and household equipment and accessories, working and productive livestock, perennial plantations, on-farm roads and other fixed assets, as well as land owned by an enterprise, institution

By functional purpose, fixed assets are divided into production and non-production. Production fixed assets include those means of labor that are directly involved in the production process, create conditions for its normal implementation and serve to store and move objects of labor.

Non-production fixed assets are fixed assets that are not directly involved in the production process (residential buildings, kindergartens and nurseries, schools, hospitals, etc.), but are managed by industrial enterprises.

By ownership, fixed assets are divided into own and leased.

The main production assets, depending on the degree of their impact on the object of labor, are divided into active and passive.

Active assets include such fixed assets that, in the process of production, directly affect the object of labor, modifying it.

All other fixed assets can be classified as passive, since they do not directly affect the object of labor, but create the necessary conditions for the normal flow of the production process (buildings, structures, etc.).

The objectives of the analysis of the use of fixed assets in enterprises are:

study of the composition and dynamics of fixed assets, technical condition and the rate of renewal of their active part (working machines, equipment, instruments, vehicles), technical re-equipment and reconstruction of the enterprise, the introduction of new equipment, modernization and replacement of obsolete equipment;

determination of indicators of the use of production capacity and fixed production assets - capital productivity and capital intensity, as well as factors affecting them;

identification of the impact of the use of labor tools on the volume of production, the cost of production and other indicators;

establishing the degree of efficiency of the use of labor tools, characterizing the extensiveness and intensity of the work of the most important groups of equipment.

15. Current assets of a machine-building enterprise: their structure, dynamics and analysis of the efficiency of use.

Working capital is the cash needed by firms to create inventories in production, for settlements with suppliers, the budget, and for paying wages.

The structure of working capital of the enterprise

The division of working capital into working capital and circulation funds is due to the presence of two spheres of circulation of funds - the sphere of production and the sphere of circulation. The economic content of circulating production assets is embodied in the objects of labor, which, serving the production process.

The economic content of circulation funds is embodied in finished products, cash and funds in settlements that serve the process of circulation of a social product.

Revolving funds cover the movement of objects of labor from the moment they enter the warehouse of the enterprise and until they are turned into finished products.

The presence of own and borrowed funds in the turnover of the enterprise is explained by the peculiarities of financing the production process. A constant minimum amount of funds to finance the needs of production must provide its own working capital.

The company's own funds are, first of all, the authorized capital and profit remaining at the disposal of the enterprise after paying all taxes. Temporary need for funds related to objective and subjective reasons is covered by borrowed funds. Borrowed funds include bank loans, accounts payable and other liabilities.

Financing part of the working capital at the expense of borrowed funds is considered a completely normal operation. The ratio between the amounts of own and borrowed funds characterizes financial stability enterprises. It is believed that the larger the share own funds the more financially sustainable it is.

The composition of working capital is understood as a set of elements (items) that form working capital. Under the structure of working capital refers to the ratio between their articles.

In the composition of working capital assets, we can distinguish:

· productive reserves;

· unfinished;

· future spending.

The circulation funds include:

· finished products, goods for resale and goods;

· receivable;

cash - working capital is reflected in the balance sheet of the enterprise.

The efficiency of the use of working capital depends on many factors that can be divided into external factors that have an impact regardless of the interests of the enterprise, and internal factors that the enterprise can and should actively influence. TO external factors include such as the general economic situation, tax legislation, conditions for obtaining loans and interest rates on them, the possibility of targeted financing, participation in programs financed from the budget. These and other factors determine the scope in which the enterprise can manipulate the internal factors of the rational movement of working capital.