Each production is opened to perform specific tasks, usually getting income, providing new jobs, improving any branch of activity. During the workflow, various events, activities, actions that are directly related to production occur. The amount of these events is referred to as the economic activity of the enterprise.

Economic activities of the enterprise - This is an activity on the creation of goods, the provision of services, the implementation of all kinds of work, which is aimed at obtaining income in order to meet the needs of the management and working personnel of the enterprise.

The economic activity of the enterprise consists of several stages:

• scientific research and development of designers;
• production of products;
• additional production;
• maintenance of the enterprise;
• marketing, product sales and its subsequent service.

Economic processes, of which the economic activity of the enterprise is:

1. Application of production tools - main funds of the enterprise, technical equipment, depreciation, that is, those elements that participate in the process of obtaining income.
2. The use of objects of labor activity of the enterprise is raw materials, materials, the expenditure of which should be minimal and normalized, then it will be able to fruitfully affect the financial results of the enterprise.
3. Operation of labor resources - the presence of highly qualified specialists, an acceptable ratio of the working hours of staff and wages.
4. Production and sale of goods are indicators of product quality, timing of its sales, product supply volumes to the market ,.
5. Indicators of the cost of goods - when calculating it, it is necessary to take into account all spending incurred in the manufacture and marketing products.
6. Profit and profitability indicators - indicators of the results of the enterprise's work activity.
7. Financial position of the enterprise.
8. Other economic actions.

All listed processes relate to the concept of economic activity of the enterprise and constantly interact with each other, in connection with which they need a systematic analysis.

All enterprise economic activities are divided into two groups: processes related to the production of products (production), and other processes (non-productive).

Production processesaimed at the manufacture of goods. As a result, there is a change in the material type of raw materials and the price of initial raw materials increases with the help of changing its type, combination or conversion. This cost is referred to as the "value value". A variety of production processes can be referred to as extracting, analytical, production and assembly processes.

Non-manufacturing processes - provision of various services. These processes can carry out actions that differ from the conversion of material forms of raw materials. Important processes include storing products, various types of trade and many other services.

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What is the analysis of the economic activity of the enterprise

An analysis of the economic activity of the enterprise (AHD) is a natural-scientific method of studying economic processes and phenomena, which is based on dividing them into parts and the study of their interaction with each other. This is the main function of managing the business activities of the enterprise. The analysis helps to approve the decisions and implement actions, contributes to the substantiation and is the foundation of the scientific management of the enterprise, providing its effectiveness.

What functions pursue an analysis of the economic activity of the enterprise:

• study of areas and patterns of economic processes and phenomena, given the laws of the economy in specific situations, the implementation of economic activities at the level of one enterprise;
• analysis of the results of the economic activity of the enterprise in the ratio of resource opportunities, assessing the effectiveness of the activities of various departments of the enterprise, taking into account the planned indicators;
• analysis of how to increase the effectiveness of economic activities of the enterprise based on the current experience of the international level in the field of scientific and technical progress;
• identifying reserves for increasing the volume of products, conducting measures for the rational application of production potential;
• scientific approach to all the plans available at the enterprise (promising, current, operational, etc.);
• tracking the implementation of the tasks approved in the plans to effectively apply resources for the purpose of real estimate and the possibility of influencing the workflow of the enterprise;
• development of decisions on the management of business activities based on scientific research, selection and analysis of the economic reserve increase in efficiency and profitability of production.

Analysis and diagnosis of enterprise economic activity is divided into several directions.

Analysis of financial and economic activities:

• analysis of the level of profitability of the enterprise;
• analysis of the payback of the enterprise;
• analysis of the use of own financial resources;
• analysis of solvency, liquidity and financial sustainability;
• analysis of the use of financial loans;
• evaluation of economic value added;
• analysis of business activity;
• analysis of finance movement;
• calculation of the effect of the financial lever.

Management analysis of economic activity:

• finding out the place of the enterprise in its market;
• analysis of the operation of the main factors of production: warehousing, labor and labor resources;
• assessment of outcomes of production activities and sales of goods;
• approval of solutions to increase the range and improving the quality of goods;
• the wording of the methodology for the management of financial spending in production;
• approval of price education policies;
• analysis of profitability of production.

Comprehensive analysis of economic activity Enterprises - a study of primary accounting documentation and reports for several passed accountable periods. Such an analysis is necessary for a full-fledged study of the financial situation of the enterprise, the results of the analysis are applied in improving business processes. It should be noted that the comprehensive analysis is an important event in transformation, a change in the form of ownership, to attract serious investments to the implementation of new business projects.

According to the results of the reporting period, an assessment of the effectiveness of the enterprise's economic activity is given, it is necessary to select and change the main development strategy, to improve production processes. Such an event should be carried out when you planned to implement serious investment projects.

Analysis of economic activity of the enterprise: the main stages

Stage 1.Analysis of the profitability of the enterprise.

At this stage, all sources that bring income are being analyzed and allow you to trace the picture of profit formation - the main result of the company.

Stage 2. Analysis of the payback of the enterprise.

This stage is to study payback using a comparison of various indicators, data is also collected in order to assess the return on the enterprise.

Stage 3. Analysis of the application of financial funds of the enterprise.

This stage is to analyze the company's own financial resources of the company, using the study of documentation and the formation of reports on the further development of production.

Stage 4. Analysis of the financial capabilities of the enterprise.

This stage is to find opportunities for the application of attached funds, for analyzing various liabilities. This stage provides the enterprise the opportunity to decide on the development strategy in the future, to draw up a scheme for the application of investments.

Stage 5. Analysis of liquidity.

At this stage, the company's assets are studying and their structuring in order to find out the level of liquidity of the enterprise's economic activity.

Stage 6.Analysis of the financial stability of the enterprise.

At this stage, the company's activity strategy is determined, with which the financial stability of the enterprise is achieved, and the degree of dependence of the company from borrowed capital is revealed and the need to attract financial resources.

Stage 7. Analysis of the use of borrowed capital.

At this stage, it is necessary to find out how borrowed capital is used in the activities of the enterprise.

Step 8. Analysis of economic value added.

According to the results of the analysis of the economic value added, the volume of the company's spending on the production of products, the real value of goods, as well as the degree of justification of this cost, are found ways to reduce it.

Stage 9. Analysis of business activity.

At this stage, the activity of the enterprise is monitored using the study of the implemented projects, an increase in the sales volume of products to the market and access to the level of international trade.

Also, the diagnosis of economic activity of the enterprise includes an analysis of the movement of finance (various operations with financial resources, registration of documentation for various transactions, etc.) and the calculation of the effect of the financial lever (impact on the level of funds by approval of economic decisions).

What represents the planning of economic activities of the enterprise

The stable financial position of the company, modernization and promotion of production can be guaranteed if you are planning to plan the economic activity of the enterprise.

Planning is the development and adjustment of the plan, including the foresight, justification, concretization and description of the foundations of the enterprise for the nearest and long-term prospects, taking into account the situation in the market of products during the limit operation of the company's resources.

The main tasks of economic planning activities:

1. Investigation of demand for the company produced by the company.
2. Increase sales.
3. Maintain balanced production growth.
4. Increase income, payback to the production process.
5. Minimizing the volume of costs of an enterprise using the application of a rational development strategy and an increase in production resources.
6. Strengthening the competitiveness of goods with improving their quality and reduce cost.

There are two key types of planning: operational planning and feasibility planning.

Technical and economic planning It is aimed at creating a system of standards for improving technical equipment and financial affairs of the enterprise. In the process of this type of planning, an acceptable amount of products manufactured by the enterprise is found out, the necessary resources are selected for the production of goods, the optimal indicators of their use are calculated and the final financial and economic standards of the enterprise are calculated.

Operational and Production Planning It is aimed at specifying the company's feasibility plans. With the help of it, production purposes are formed for all enterprise departments and the tasks for the production of products are corrected.

Main types planning:

1. Strategic planning - a production strategy is formed, its main tasks are being developed for a period of 10 to 15 years.
2. Tactical planning - confirmation of the main objectives and resources of the enterprise, necessary to solve strategic tasks for short or medium-term periods.
3. Operational planning - methods of achieving strategic goals are selected, which are approved by the management of the enterprise and are typical of the enterprise's economic activities (work plans per month, quarter, year).
4. Regulatory planning - the selected methods for solving strategic tasks, enterprise objectives for any term are substantiated.

Each enterprise is difficult when attracting private investments, as its own financial resources are often not enough, the company needs loans, therefore, to unite the capabilities of private investors, loans are provided that are formed by the company's business plan.

Business plan- The program of the implementation of business transactions, actions of the company, containing information about the company, product, its production, marketing markets, marketing, organization of operations and their effectiveness.

Business Plan Functions:

1. Forms methods for the development of the enterprise and the distribution of goods.
2. Carries out planning the activities of the enterprise.
3. Helps get extra. Loans, which gives a chance to buy new developments.
4. Explains the main directions, changes in the structure of production.

The program and scope of the business plan depend on the volume of production, the field of activity of the enterprise, from its purpose.

• Performance performance - main sensors of the company

Organization of business activities: 3 stages

Stage 1. Evaluation of opportunities

At the initial stage, it is necessary to evaluate the resources for the implementation of the production process, this will require the scientific developments and works of designers. This stage will help to assess the production potential of goods in volume and in those conditions that the company owner wants to explore the final decision on the launch of the production of products. After studying the potential capabilities and the implementation of a number of actions, the production line is launched within the boundaries of the formulated plan. Each production stage is monitored by using various tools.

Stage 2. Running auxiliary production

If there is a need, the next stage is the development of additional (auxiliary) production. It can be the production of another product, for example, from the remains of raw materials from the main production. Additional production is the necessary event that helps to develop new market segments, increasing the chances of the effective development of the company's financial activity.

The company's maintenance can be carried out both by their own and when involving specialists and resources from the part. This includes the maintenance of production lines, the implementation of the repair work, which are needed to organize uninterrupted employment.

At this stage, the use of services for delivery companies is possible (for transporting products to warehouses), insurance companies for the insurance of the property of the enterprise, other services, with which the production activities are optimized and evaluated potential financial costs. At the next stage, marketing work is carried out, aimed at researching the market, opportunities for the sale of products that will help organize an uninterrupted sales of goods. The marketing scheme is used, which helps to establish the product and delivery process. This process is also needed when evaluating the potential for the production of goods in the quantity that will be sold on the market with a minimum level of financial costs per advertising campaign, product delivery and at the same time will be able to attract the maximum number of buyers.

Stage 3. Product Sales

The next stage is the sales of the finished product as part of the developed plan. Each stage of product sales is monitored, accounting is carried out by the sold goods, predictions are drawn up and a study is made to approve competent decisions to leadership further activities of the enterprise. In some situations, it is necessary to formulate the post-sales service technique (if the manufacturer has installed a warranty period on products).

The economic activity of the enterprise in the framework of the approved development plan makes it possible to assess the economic situation of the company, resource reserves for the production of products, to investigate the impact of factors on the sales indicators for the quality of goods. When analyzing the economic and economic activity of the enterprise, the indicators of profitability, payback, potential for increasing the production of products are investigated.

Management of business activities: features and mechanisms

The main condition for the company's efficient work is to organize its economic activity that it is extremely accounted for by its preferred factors and the most reduced consequences from negative factors.

The solution to the difficulties of the effective management of the organization requires the development of the latest methods for the implementation of the financial and economic activities of the enterprise. With the help of such methods, it is necessary to formulate a strategy for the development of the organization, substantiate decision-making on the management of the enterprise, to control their timely implementation, to assess the results of the economic activity of the enterprise.

The principles of managing the business activities of the enterprise are a set of principles, methodologies, indicators and actions taken to organize the work of the enterprise. The main task of such a guide is to fulfill the tasks, namely, the manufacture of goods that can satisfy the needs of customers.

The main success factor in the implementation of the management activities of the enterprise is consistency at all levels and stages of the leadership, on which the decisions are approved and implemented - on the acquisition of resources, raw materials, their preparation for use in the workflow of the enterprise before selling the finished product to customers .

The experience of the management of the economic activities of enterprises of many companies, as a rule, has a chaotic character, which is caused by the non-response work of state and commercial companies, the fragmentation of their actions, the poor education of enterprise managers, the poor level of development of their entrepreneurial ethics.

The main condition for raising the level of performance of management in the process of economic activity of the enterprise can be called the use of various methods of management aimed at maximum use of the hidden possibilities of the enterprise. They are a multi-level system of resource, financial and production opportunities, each of which is used at a stage of economic activity of the enterprise, guaranteeing the achievement of a positive result.

Evaluation of business activities: Highlights

• Development of the report

The results of the economic activity of the enterprise based on the results of the reporting interval are recorded in the format of the expanded report. A highly qualified employees of the enterprise are allowed to draw up reporting documentation; If there is a need, the admission to secret data opens. The results of the report are published in the event that legislation requires. In some situations, information remains classified and applies to develop a new direction of development of the enterprise, to improve efficiency. It is necessary to know that the assessment of the results of economic activity of the enterprise consists of training, research and analyzing information.

• Projection development

If necessary, you can make a forecast for the development of an enterprise in the future. For this, it is necessary to provide free access to all information related to the financial activities of the enterprise for a certain number of accountable periods so that the forecast is as accurate as possible. It should be taken into account that the information recorded in the reporting documentation must be truthful. In this case, the data provided will help to detect the problems of financing, the distribution of funds in various departments of the enterprise. As a rule, the results of the economic activity of the enterprise are assessed by the results of the reporting period, which is one year.

• Accounting

All economic activity of the enterprise must be taken into account. For this, automated accounting programs and processing of primary accounting documents are applied. Regardless of how the company's economic activity is carried out, a report is formed by its research. Accounting is carried out strictly on adopted standards; If the company also operates in international markets, its documentation must comply with international standards.

The maintenance and formation of reporting documentation is carried out or own experts working at your enterprise, or specialized employees of another organization on a contractual basis. The report results are used to calculate the amounts of tax deductions that must be paid during the reporting period. In the reporting documentation, it is necessary to take into account the specifics of the Company's activities.

• Document proof in the organization: when everything is in their places

How the main indicators of the company's economic activity are determined

The main indicators of the company's business activities that are applied in business projects are divided into two groups:

1. estimated indicators - income, trade turnover, cost of goods, etc.;
2. indicators of production costs - wage payments to personnel, depreciation of equipment, energy and material resources, etc.

The most important estimated indicators of economic activity:

• turnover (sales) of the enterprise;
• gross income;
• conditionally net profit, products;
• income after interest on credit loans;
• income after paying tax fees;
• profit after paying other payments;
• liquidity after the implementation of financial investments in improving production;
• liquidity after payment of dividends.

All these criteria are needed to guide processes within the company for effective control over the production of products, the financial stability of the enterprise, as well as for the formulation of new management decisions.

With these criteria, the head of the enterprise receives data. This information is the foundation for developing solutions that will be able to improve the situation in production. Some indicators perform an important function and in developing staff motivation techniques.

• Company turnover

With the help of the first assessment criterion of the economic activity of the enterprise, the organization's commodity turnover is detected.

It is calculated as a total sales, that is, the cost of products and services that were provided to buyers. When calculating the company's turnover, an important role is played by the period for which it is determined (month, decade, year, etc.), since this criterion has a colossal impact of inflation related processes.

It is more convenient to calculate this indicator using unchanged prices, but if necessary, accounting and further planning turnover can be determined at current prices.

Such an estimated turnover indicator is a priority for budget companies and firms that have not yet received profits.

In the field of trade and in the departments of enterprises, the volume of trade is the foundation for establishing the sales rate of products, and also plays an important role in the motivation of personnel.

With a stable level of sales salary, as a rule, depending on the product implemented. The seller receives the percentage approved by the leadership from the value of the goods sold to them. The greater the speed of the turnover of finance and the number of transactions implemented for the established period, the greater wages will receive an employee.

It is sometimes difficult to determine the turnover, especially in the associations of enterprises or in the departments of huge companies. In the latter example, difficulties with intra-profit trafficking - the turnover between the departments on the basis of transfer funds appear. If you remove the price of the purchased resources, raw materials, other spending from the volume of the company's turnover, then another indicator of the company's business activity is obtained at the exit - gross income (profit). This criterion can be calculated in the branches of large corporations.

• Gross profit

In the management of the enterprise, gross profit is the most used evaluation criterion. The gross profit rate is distributed in those areas of business and industry, where the volume of permanent costs is low. For example, in the field of trade.

In the process of short-term planning, the use of the gross profit is more rational than the application of the company's turnover. The gross profit indicator is used in those areas of production, where the percentage of variable waste, material and energy costs at the cost of goods. But this indicator cannot be used in capital-intensive areas of production, where the amount of income is calculated by the volume of operation of the production equipment, the level of organization of the employment process. In addition, the gross profit indicator can also be applied in companies with a changing structure of production costs, costs. The main harness when calculating gross profits is the definition of warehouse reserves and the volume of incomplete products. Given inflation, these factors significantly distort the value of this criterion in organizations.

• Conditionally pure profit

If the total waste and the amount of costs for depreciation are made from the gross gross indicator, it will be "conditionally clean" company's income, or income to the deductions of interest on loans and tax payments. This criterion of economic activity of the enterprise is used when conducting almost all business projects. But in small projects, this criterion is often mixed with the entrepreneurial profit of the owner of the company.

The net profit rate is a foundation for calculating the staff of the Personnel Prize. In international practice, the level of premiums to the main managers of enterprises is also established depending on the level of profit.

• Conditionally clean products

I add to the value of the conditionally net income, the cost of paying salaries to staff, we obtain an indicator of conditional pure products. The value of this indicator can be formulated as the difference between the goods sold and the size of the cost of its production (raw materials, costs for repair and maintenance of equipment, contractors, etc.). The growth of conditioned net profit is the criterion of the company's efficiency, regardless of what scales make the inflation process.

In practice, it is used in analogously to the gross profit. But the most convenient industry for its implementation is the introduction and advisory business.

The indicator of conditionally net profit is an effective tool for managerial control in areas and organizations that have a stable production system. But this criterion is not suitable for assessing the results of the work of conglomerates, organizations with the production of products of different types. The indicator is the basis for calculating the wage fund, especially in those areas where the number of personnel, labor costs and labor costs are poorly controlled.

• Profit before tax

If it is from the indicator of conditionally pure products to subtract wage payments and interest on loans, then income is obtained before tax. This indicator cannot act as an assessment to just opened enterprises that have not yet gained turnover of production and sales, as well as in enterprises where serious financial investments are applied with a long payback period. It can not be used in the field of household service.

The scope of use of the remaining estimated indicators is limited exclusively to the needs of accounting reporting.

• Strategic indicators

Together with the indicators that are necessary for the implementation of the current planning and management of the enterprise, there are criteria for strategic leadership.

Main strategic indicators:

• sales market, which is controlled by the enterprise;
• product quality standards;
• performance indicators of customer service;
• indicators that relate to learning and professional development of the company's staff.

All these indicators are associated with an increase in the volume of profits received by the enterprise. For example, an increase in the volume of supply to the sales market leads to an increase in income that the company will rescue. Especially clear this dependence is traced in the field of capital-in production. It should also be noted that an increase in income is achieved only on a promising basis and cannot be determined using criteria that are used for the needs of current planning and guidance only for specific time periods.

If the share of the sales market is not difficult, then the product quality criterion is a very difficult concept to determine. As a rule, for the needs inside the production, an indicator of failures in a percentage ratio from a batch of goods is used using statistical quality level control, that is, it turns out the level of failures in a particular party per thousand pieces of products. This indicator is not so much aimed at reducing the costs of the production process, as aimed at maintaining the level of your company in the market. Outside the company or production indicators of the quality of goods are: the percentage of products returned by buyers for service under warranty, the percentage of goods returned by buyers to its manufacturer, in the amount of products realized.

• Management of expenses of the organization, or how to create a minimum cost system

Opinion expert

Efficiency in online trade

Alexander Sizintsev,

director General of the online travel agency Biletix.ru, Moscow

In business projects that operate online, performance is analyzed by other methods compared to offline companies. I will talk about the main criteria that are used in assessing the efficiency of the project. By the way, the Internet project Biletix.ru only after two years began to recoup himself.

1. The level of sales increases in a faster pace than the market. We analyze the effectiveness of our project in the context of the market situation. If statistics says that the transportation of passengers increased by 25% per year, then our sales should also increase by 25%. If the situation for us is not so well for us, then we must understand that the level of our effectiveness has dropped. In this situation, we need to urgently take a number of measures to promote the site and increase traffic. At the same time, we must improve the quality of customer service.
2. An increase in the volume of goods with a large level of profitability in the amount of total sales of the company. The percentage of such products in different areas of activity may have striking differences. For example, one of the most profitable activities is a service for providing room booking services in hotels. And the lowest margin is the sale of flights of flights. The difference between them can reach up to 12%. Naturally, the support should be done on the room booking service. Over the past year, our team was able to increase this level to 20%, but the percentage of the total sales still remains low. Based on this, we set ourselves the goal to reach 30% of the level of all sales of the company is a regulatory indicator of the effectiveness of the organization in foreign business projects identical to our company.
3. Increase sales through the most paid channels. The main indicator of the effectiveness of our business project is to increase sales by certain promotion channels. The site of our project is the most profitable canal, we directly appeal to our potential customers. This indicator is about 10%. The percentage of our partner sites are at times lower. It follows from this that the site of our business project is the most important indicator of the effectiveness of the project.
4. An increase in the number of buyers who relate to your products or services, and also make purchases. To study the level of efficiency, it is necessary to correlate the share of your regular customers with the entire customer database of the company. We can increase profits and by repeated orders. That is, the customer who will acquire products with us repeatedly, is the most profitable client of the project. It is necessary to take a number of measures that increase the yield of buyers, and not to apply to reduce the cost of goods. For example, for raising one-time profit, many projects launch all sorts of promotions and discounts. If your buyer once acquired a product with a discount, then the next time you buy it for the full cost, it will not want and will look for other online stores, in which shares are currently being held. From this we understand that this method will not be able to increase the income of the project constantly, and therefore it is ineffective. If we talk about numbers, then the percentage of permanent buyers should be about 30% of the total number of customers. Our business project of such an indicator of performance has already achieved.

What indicators are the results of the economic activity of the enterprise

Income - Profit from the sale of goods or from the provision of services less financial expenses. It is a monetary equivalent of a pure product of the company, that is, consists of the amount of funds spent on its production and from the benefit after its implementation. The income gives the characteristic of the entire volume of financial funds of the company, which enters the organization for some time period and less tax deductions can be applied to consumption or investment. In some cases, the income of the enterprise is taxed. In such a situation, after the process of paying tax payments, income is divided into all sources of its consumption (investment fund and insurance fund). The consumption fund is responsible for the timely payment of salaries of the enterprise staff and for deductions from the results of working activities, as well as per percentage of statutory property, for material support, etc.

Profit - This is a percentage of the total income that remains from the enterprise after the implementation of the financial costs for the production process and its implementation. In the situation of a market economy, a profit is the main source of savings and increase the revenue of the state budget and the local budget; The main source of development of the company's activities, as well as a source with which the needs of the financial resources of the enterprise and its owner are satisfied.

The volume of profit can affect both the volume of goods produced by the enterprise and its diversity, the level of product quality, production costs, etc. and the income can affect such indicators such as production payback, the company's financial capabilities, etc. Total profit Enterprises call gross profit, and it is divided into three parts:

1. The income from the sale of goods is the difference between earnings from the sale of goods, without taking into account value added tax, and the cost of realized products.
2. The income from the sale of material values \u200b\u200bof the enterprise, from the sale of the property of the enterprise is the difference between the financial resources received from the sale and expended funds for the purchase and implementation. The income from the implementation of the main funds of the enterprise is the difference between profit from the sale, the residual price and financial spending on dismantling and implementing.
3. Income from the additional activity of the enterprise - profits from the sale of securities, from investing business projects, from putting premises for rent and so on.

Profitability - relative performance indicator of the organization's work. It is calculated as follows: the ratio of profits to the spending is reflected in the percentage ratio.

Profitability indicators are used to assess the effectiveness of the activities of various enterprises and entire activities that produce different volumes of products and a different range. These indicators characterize the resulting amount of profits in relation to the expendable resources of the enterprise. Most often apply indicators of profitability of goods and profitability of its production.

Types of profitability (payback):

• payback from the sale of products;
• payback of invested funds and resources spent;
• financial payback;
• amount of pure payback;
• payback operation of the work of production;
• payback of personal capital of the enterprise;
• the time frame of the profitability of their own investments;
• payback permanent investment;
• total payback from sales;
• payback of assets;
• payback of net assets;
• payback of investments taken loose;
• return on working capital;
• gross profitability.

As determined by the effectiveness of the economic activity of the enterprise

The effectiveness of the economic activity of the enterprise directly depends on its results. The absolute criterion, which characterizes the company's workflow in the financial (monetary) assessment, was called "Economic Effect".

For example, the organization acquired new technical equipment for its production and thanks to this increased the income level of the enterprise. In such a situation, an increase in the income level of the enterprise means the economic effect of the introduction of new technologies. At the same time, increasing profits can be achieved by different ways: improving the workflow technology, the purchase of modern equipment, advertising campaign, etc. In such a situation, the effectiveness of the economic activity of the enterprise will be determined by economic efficiency.

The effectiveness of the economic activity of the enterprise is a variable indicator that commetes the achieved result with financial resources spent on it or other resources.

• Efficiency \u003d result (effect) / costs.

The formula indicates that the best effectiveness is achieved if the result is aimed at the maximum level, and the costs are on the minimum.

• Cost reduction in the enterprise: the most effective methods

Opinion expert

How to identify signs of low economic efficiency

Alexey Beltiukov,

senior Vice President for the Development and Commercialization Fund "Skolkovo", Moscow

Analysis of the efficiency of economic activity of the enterprise consists of a financial level research, as well as existing risks.

1. The main indicator is established.

In each area of \u200b\u200bactivity, it is possible to detect some basic financial criterion that can display the performance of the business project. For example, we will consider organizations that are engaged in the provision of mobile services. They have the main criterion - this is the average level of organization's profit for the month from one user. He is referred to as ARPU. For the services engaged in the repair of machines, is the installation of an indicator in 1 hour on one current lift. For a real estate industry, is the level of yield per square meter. meter. It is necessary to stop your choice on this indicator, which brightly characterizes your business project. In parallel with the setting of the indicator, it is necessary to study information about its competitors. In my experience I can say that it is not difficult to get this information. According to the results of the work done, you can evaluate the status of your business project in comparison with other industry companies in which you are working. If the study of the effectiveness of the economic activity of your enterprise revealed the level of effectiveness higher than those of organizations competing with you, that is, it makes sense to think about the development of the possibilities of your enterprise; If the level is lower, then your main goal is to identify the reasons for the low level of efficiency. I am confident that in such a situation it is necessary to carry out a detailed study of the process of formation of the cost of products.

2. Studies of the cost formation process.

I solved this problem like this: I detected all the financial indicators and controlled the formation of the value chain. Tracking financial spending in the documentation: from purchasing materials to create products to its sale to customers. My experience gained in this area indicates that using this method, you can find a set of ways to increase the level of efficiency of the enterprise's economic activity.

In the economic activity of the enterprise, you can find two bad performance indicators. The first - the presence of a large area of \u200b\u200bwarehouses with semi-prepared products; The second is a high percentage of defective goods. In the financial documentation, the availability of losses can be called a high level of working capital and large spending on one product name. If your organization has been providing services, then a low level of efficiency can be traced on the workflow of employees - as a rule, they talk too much with each other, they are engaged in unnecessary affairs, thereby lower service efficiency.

How regulated economic activity of the enterprise at the state level

Legal regulation - This is the activities of the state aimed at public relations and carrying out their actions using legal instruments and methods. Its main goal is to stabilize and lead the relationship in society.

Legal regulation of various activities is two types: a directive (still called it directly) or economic (also called it indirect). Legal documentation recorded rules in relation to a variety of activities. Direct regulation, which is carried out by state authorities, can be divided into several lines:

• formulation of the conditions that will be placed in the economic activity of the enterprise;
• approval of restrictions on various manifestations in the conduct of economic activity of the enterprise;
• application from the state of penalties in non-compliance with the established standards;
• fitting amendments to the documentation of the enterprise;
• the formation of business entities, their rebuilding.

Legal regulation of the company's economic activity occurs when using the norms of labor, administrative, criminal, tax, corporate law. It is necessary to know that the standards prescribed in the legislative documents are constantly being changed, taking into account the established situation in society. If the enterprise's economic activity is carried out, without taking into account the established standards, it may be an unpleasant situation for the owner of the enterprise - it will be attracted to administrative or criminal liability or will receive penalties.

In practice, the company's executives sign contracts very often, without exploring and without analyzing all the information. Such actions may adversely affect the end. The client is entitled to use such omissions in their personal goals - he can terminate the contract. In this case, your company will incur huge financial losses and all sorts of costs. For this, there is a definition of "legal regulation of enterprise economic activity." The head of the organization needs to keep a large number of questions under personal control. Many unrest management personnel enterprises also bring inspections by government controls.

Most of the entrepreneurs of our country are accustomed to impunity, especially in those moments that concern labor relations. As a rule, violations are found in the process of dismissal of personnel. In modern society, employees learned their rights to defend their rights. The head of the enterprise must keep in mind that the employee who was dismissed in an illegal way may return to his workplace by the court decision. But for the owner of the company, such a return will be published in the financial costs, including the deductions of the salary employee for all the time he did not work.

The legal regulation of the economic activity of the enterprise includes legislative, regulatory and internal documentation, which is approved by the organization independently.

• Compensation for dismissal: how to pay off an employee

Information about experts

Alexander Sizintsev, Director General of the online travel agency Biletix.ru, Moscow. CJSC "VIPSERVIS". Field of activity: Sale of aircraft and rail tickets, as well as the provision of tourist and related services (agency Biletix.ru - B2C-project of the WipeService Holding). Personnel number: 1400. Territory: Central Office - in Moscow; more than 100 sales points - in Moscow and the Moscow region; Representative offices - in St. Petersburg, Yekaterinburg, Irkutsk, Novosibirsk, Rostov-on-Don and Tyumen. Annual sales: 8 million flights, more than 3.5 million railway tickets.

Alexey Beltiukov, Senior Vice President for the Development and Commercialization of the Skolkovo Foundation, Moscow. Innovation Center "Skolkovo" - a modern scientific and technological complex for the development and commercialization of new technologies. The complex provides special economic conditions for companies working in priority sectors of the modernization of the Russian economy: telecommunications and space, medical appliances, energy efficiency, information technology, as well as nuclear technology.

Analysis of financial and economic activities It plays an important role in improving the economic efficiency of the organization's activities, in its management, in strengthening its financial condition. It is an economic science that studies the economy of organizations, their activities in terms of evaluating their work on the implementation of business plans, assess their property and financial condition and to identify unused reserves to improve the efficiency of organizations.

The adoption of reasonable, optimal is impossible without prior to carry out a comprehensive, deep economic analysis of the activities of the organization.

The results of the economic analysis are used to establish informed planned tasks. Indicators of business plans are established on the basis of the actual indicators achieved in terms of the possibilities of their improvement. The same applies to normalization. Norms and standards are determined on the basis of previously active, analyzed in terms of the possibilities of their optimization. For example, the spent standards for the manufacture of products should be established, taking into account the need to reduce them without prejudice to the quality and competitiveness of products. Consequently, the analysis of economic activities contributes to the establishment of reasonable values \u200b\u200bof the planned indicators and various standards.

Economic analysis facilitates the effectiveness of the activities of organizations, the most rational and efficient use of fixed assets, material, labor and financial resources, eliminating excess costs and losses, and, consequently, the implementation of the economy regime. The immutable law of the management is the achievement of the greatest results at the lowest costs. The most important role in this is played by an economic analysis that allows us to minimize the causes of excessive costs and, consequently, maximize the value of the obtained.

The role of the analysis of economic activities in strengthening the financial condition of organizations is great. The analysis allows you to establish the presence or absence of the organization of financial difficulties, to identify their causes and schedule measures to eliminate these reasons. The analysis also makes it possible to state the degree of solvency and liquidity of the organization and predict the possible bankruptcy of the Organization in the future. When analyzing the financial results of the organization's activities, the causes of losses are established, ways to eliminate these reasons are planned, the influence of individual factors on the magnitude of profits is being studied, recommendations for maximizing profits through the use of revealing reserves of its growth and are scheduled for their use.

Relationship of economic analysis (analysis of economic activity) with other sciences

First of all, the analysis of financial and economic activities is associated with. Among all those used in conducting, the most important place (more than 70 percent) occupy the information provided by accounting and. Accounting forms the main indicators of the organization and its financial condition (, liquidity, etc.).

An analysis of economic activity is also associated with statistical accounting (). Information provided by statistical accounting and reporting is used in analyzing the activities of the organization. In addition, a number of statistical research methods are used in economic analysis .. Economic analysis is interconnected with audit.

Auditors Exercise verification of the correctness and reasonableness of the organization's business plans, which, along with accounting data, an important source of information for conducting economic analysis. Further, the auditors carry out documentary verification of the organization's activities, which is very important to ensure the reliability of the information used in economic analysis. Auditors also analyzes the profit, profitability and financial condition of the organization. Here, the audit comes into close cooperation with economic analysis.

Analysis of economic activity is also associated with internal economic planning.

An analysis of economic activity is closely related to mathematics. When conducting widely used studies.

Economic analysis is also closely connected with the economies of individual sectors of the national economy, as well as with the economy of individual industries (engineering, metallurgy, chemical industry, etc.

Analysis of economic activity is also interconnected with such sciences as , . In the process of conducting economic analysis, it is necessary to take into account the formation and use of cash flows, the features of the functioning of both their own and borrowed funds.

Economic analysis is very closely interrelated with the management of organizations. Actually, the analysis of the activities of organizations is carried out in order to implement the results of its development and adoption of optimal management decisions, ensuring an increase in the efficiency of the organization. Thus, economic analysis contributes to the organization of the most rational and efficient management system.

Along with the listed specific economic sciences, economic analysis is certainly associated with. The latter sets out the most important economic categories, which serves as a methodical basis for economic analysis.

Objectives for analyzing financial and economic activities

In the process of economic analysis is carried out identification of improving the effectiveness of organizations and mobilization paths, that is, the use of reveal reserves. These reserves are the basis for the development of organizational and technical measures that should be carried out to actuate the reserved reserves. Developed activities, being optimal management decisions, make it possible to effectively manage the activities of objects of analysis. Consequently, the analysis of the economic activities of organizations can be viewed as one of the most important management functions or, as the main method of substantiating decisions to leadership organizations. In the conditions of market relations in the economy, the analysis of economic activities is designed to ensure high yield and competitiveness of organizations both in the nearest and in a longer perspective.

Analysis of economic activity, which arose as an analysis of the balance, as balancing, continues as the main direction of study, consider the analysis of the financial condition of the organization on the balance sheet (using, of course, and other sources of information). In the context of the transition to market relations in the economy, the role of the analysis of the financial condition of the organization is significantly increasing, although, of course, the importance of the analysis and other parties to their work is not diminished.

Methods for analyzing economic activities

The method of analyzing economic activity includes a whole system of methods and techniques. Letting a scientific study of economic phenomena and processes that make up the economic activity of the organization. At the same time, any of the methods and techniques used in economic analysis can be named by the method in the narrow sense of the word, as the synonym for the concepts "method" and "reception". An analysis of economic activity also uses ways and techniques characteristic of other sciences, especially statistics and mathematics.

Analysis method It is a combination of methods and techniques that provide a systematic, comprehensive study of the influence of individual factors to change the economic indicators and identifying reserves for improving the activities of organizations.

For the method of analyzing economic activity as a method for studying the subject of this science, the following features are characteristic:

1. Use of tasks (taking into account their validity), as well as the regulatory values \u200b\u200bof individual indicators as the main criterion for assessing the activities of organizations, and their financial condition;
2. The transition from the assessment of the organization's activities for the general results of business plans to detail these results in spatial and temporary features;
3. calculation of the influence of individual factors on economic indicators (where possible);
4. Comparison of indicators of this organization with indicators of other organizations;
5. Integrated use of all available sources of economic information;
6. Generalization of the results of the economic analysis and the consolidated count of the identified reserves of improving the activities of the organization.

In the process of conducting economic analysis, a large number of special methods and techniques are used, in which the systemic, complex nature of the analysis is manifested. Systemic nature of economic analysis It manifests itself in the fact that all economic phenomena and processes, which constitute the activities of the Organization, are considered as certain aggregates consisting of individual components related to among themselves and as a whole with the system, which is the organization's economic activity. When conducting an analysis, there is a study of the relationship between the individual components of these aggregates, as well as these parts and a set as a whole, and finally, between the individual aggregates and the activities of the organization as a whole. The latter is considered as a system, and all of its components listed - as subsystems of various levels. For example, an organization as a system includes a number of workshops, i.e. Subsystems, which are aggregates consisting of individual production sites and jobs, that is, subsystems of second and higher orders. Economic analysis studies the interconnection of the system and subsystems of various levels, as well as the last one.

Analysis and assessment of business efficiency

An analysis of the financial and economic activities of the enterprise makes it possible to evaluate the effectiveness of the business, that is, to establish the effectiveness of the functioning of this enterprise.

The basic principle of economic efficiency is the achievement of the greatest results at the lowest costs. If it is detailed to this position, it can be said that the effective activity of the enterprise takes place when minimizing the cost of manufacturing a unit of products in the conditions of precise compliance with technologies and production and ensuring high quality and.

The most generalizing performance indicators are profitability. There are private indicators characterizing the effectiveness of individual aspects of the enterprise.

These indicators include:

• the effectiveness of the use of production resources available to the organization:
  • main production assets (here are indicators);
  • (indicators - profitability of personnel,);
  • (indicators -, profits per one ruble of material costs);
• the effectiveness of the investment activity of the organization (indicators - the payback period of capital investments, profits per one ruble of capital investments);
• the effectiveness of the use of assets of the organization (indicators - turnover of current assets, profits per one ruble of the value of assets, including current and non-current assets, etc.);
• capital use efficiency (indicators - net profit per share, dividends per share, etc.)

Actually achieved private performance indicators are compared with planned indicators, with data for previous reporting periods, as well as with indicators of other organizations.

Initial data for analysis will be submitted in the following table:

Private performance indicators of the financial and economic activity of the enterprise

Indicators characterizing the individual aspects of the financial and economic activity of the enterprise improved. Thus, the fund-student, labor productivity and material production increased, therefore, the use of all types of production resources available at the disposal of the organization has improved. The payback period made by capital investments has decreased. The turnover of working capital accelerated due to improving the efficiency of their use. Finally, there is an increase in the size of dividends paid to shareholders, per share.

All these changes that occurred compared to the previous period indicate an increase in the efficiency of the enterprise.

As a generalizing indicator of the effectiveness of the financial and economic activity of the enterprise, we use the level as the ratio of net profit to the sum of the main and revolving industries. This indicator combines a number of private performance indicators. Therefore, the change in the level of profitability reflects the dynamics of the effectiveness of all parties to the organization. In this example, the level of profitability in the previous year amounted to 21 percent, and in the reporting year 22.8%. Consequently, increasing the level of profitability by 1.8 points indicates an increase in business efficiency, which is expressed in the comprehensive intensification of the financial and economic activity of the enterprise.

The level of profitability can be considered as a generalizing, integral indicator of business efficiency. Profitability expresses the measure of profitability, profitability of the enterprise. Profitability - relative indicator; It is much smaller than the absolute profit rate is subject to inflationary processes and therefore more precisely shows the effectiveness of the organization's activities. Profitability characterizes the profit received by the enterprise from each ruble of funds invested in the formation of assets. In addition to the amount of profitability under consideration, there are other, which are also detailed in the article "Analysis of profit and profitability" of this Site.

The effectiveness of the organization's functioning is influenced by a large number of different level factors. Such factors are:

• general economic factors. These include: tendencies and patterns of economic development, achievements of scientific and technological progress, tax, investment, depreciation policy of the state, etc.
• natural and geographical factors: the location of the organization, the climatic features of the locality, etc.
• Regional factors: the economic potential of this region, investment policy in this region, etc.
• industry factors: the place of this industry as part of the national economic complex, market conditions in this industry, etc.
• the factors caused by the functioning of the analyzed organization are the degree of use of production resources, compliance with the cost of saving in costs for the production and sale of products, the rationality of the organization of supply and sales activities, investment and pricing policies, the most complete identification and use of intra-economic reserves, etc.

Very important to enhance the efficiency of the enterprise is to improve the use of production resources. Any of these indicators reflecting their use (,) is a synthetic, summarizing indicator, which is under the influence of more detailed indicators (factors). In turn, each of these two factors affect even more detailed factors. Consequently, any of the generalizing indicators of the use of production resources (for example, fund-student) characterizes the effectiveness of their use only in general.

In order to identify genuine efficiency, it is necessary to carry out more detailed of these indicators.

The main private indicators characterizing the effectiveness of the enterprise, should be considered to be found by fundo-student, productivity, material production and turnover of working capital. At the same time, the last figure compared with the previous ones is a more generalizable, directly overcoming such performance indicators, as profitability, profitability, profitability. The faster the working capital turns around, the more effective the organization is functioning and the greater will be the amount of profit and higher level of profitability.

Acceleration of turnover characterizes the improvement of both the production and economic parties to the organization.

So, the main indicators reflecting the effectiveness of the organization's activities are profitability, profitability, level of profitability.

In addition, there is a system of private indicators characterizing the effectiveness of various parties to the functioning of the organization. Among the private indicators, the most important is the turnover of working capital.

System approach to analyzing financial and economic activities

Systems approach To the analysis of the financial and economic activities of the enterprise suggests her study as a certain aggregate, as a unified system. The system approach also suggests that an enterprise or another analyzed object should include a system of various elements that are in certain connections among themselves, as well as other systems. Consequently, the analysis of these elements included in the system should be carried out taking into account both intrasystem and external relations.

Thus, any system (in this case, an analyzed organization or other analysis object) consists of a number of subsystems related to each other. At the same time, the same system as an integral part, as the subsystem enters another system of higher level, where the first system is in relationships and interaction with other subsystems. For example, an organization analyzed as a system includes a number of workshops and management services (subsystems). At the same time, this organization as a subsystem is part of any branch of the national economy or industry, i.e. Higher-level systems, where it interacts with other subsystems (other organizations included in this system), as well as with subsystems of other systems, i.e. with organizations of other industries. Thus, the analysis of the activities of individual structural divisions of the organization, as well as individual parties to the activities of the latter (equipped-sales, industrial, financial, investment, etc.), is not isolated, but taking into account the relationships available in the analyzed system.

Under these conditions, economic analysis should be definitely systemic in nature, to be complex and multifaceted.

In economic literature, the concepts " system analysis"And" comprehensive analysis" These categories are closely interrelated. In many ways, the systematicity and complexity of analysis are concepts synonyms. At the same time, there are differences between them. System approach to economic analysis It involves interconnected consideration of the functioning of individual structural divisions of the organization, the organization as a whole, and their interaction with the external environment, that is, with other systems. Along with this, the systematic approach means the interconnected consideration of various aspects of the activities of the Analyzed Organization (equipped-sales, industrial, financial, investment, socio-economic, economic and ecological, etc.) The systemic analysis is a more extensive concept compared to its complexity. Comprehensiveness Includes the study of individual parties to the organization of the organization in their unity and mutual communication. As a result, comprehensive analysis should be considered as one of the fundamental parts of system analysis. The community of complexity and systematic analysis of financial and business activities is reflected in the unity of studying the various parties to the activities of this organization, as well as in the interconnected study of the activities of the organization as a whole and its individual divisions, and, in addition, in applying the total aggregate of economic indicators, and finally Comprehensive use of all types of information support for economic analysis.

Stages of analyzing the financial and economic activities of the enterprise

In the process of conducting a systemic, integrated analysis of the financial and economic activity of the enterprise, the following steps can be distinguished. At the first stage It is necessary to dismember the analyzed system into separate subsystems. It should be borne in mind that in each individual case, the basic subsystems may be different or the same, but far from identical content. So, in an organization manufacturing industrial products, its most important subsystem will be its production activity, which is absent from the trading organization. Organizations providing services to the population have so-called production activities, sharply different in their essence from industrial organizations.

Thus, all the functions carried out by this organization are carried out through the activities of its individual subsystems, which are allocated at the first stage of the systemic, integrated analysis.

In the second stage The development of a system of economic indicators, which reflects the functioning of both individual subsystems of this organization, that is, systems and organizations as a whole are carried out. At the same stage, the criteria for assessing the values \u200b\u200bof these economic indicators are developed based on the use of their regulatory and critical values. Finally, at the third stage of the implementation of systemic, integrated analysis, the relationship between the functioning of individual subsystems of this organization and the organization as a whole, the definition of the economic indicators, which express these relationships, are influenced by them. For example, it is analyzed how the functioning of the work of labor and social issues of this organization will affect the value of the cost of products, or as the investment activity of the organization affected the amount of balance gained earnings.

Systems approach to economic analysis gives the opportunity to the most complete and objective study of the functioning of this organization.

This should take into account the materiality, the significance of each type of identified relationships, the proportion of their influence on the overall value of the change in the economic indicator. Under this condition, the systematic approach to economic analysis provides the possibility of developing and implementing optimal management decisions.

When conducting a systemic, integrated analysis, it is necessary to take into account that the economic and political factors are interrelated and have a joint impact on the activities of any organization and its result. Political decisions made by legislative authorities should be defined in accordance with legislative acts regulating the development of the economy. True on the micro level, that is, at the level of individual organizations, to provide a reasonable assessment of the influence of political factors on the indicators of the organization's activities, to measure their influence seems very problematic. As for the macro level, that is, the national economic aspect of the functioning of the economy, then here to designate the influence of political factors seems to be more realistic.

Along with the unity of economic and political factors, the interconnectedness of economic and social factors should also be taken into account when conducting systemic analysis. The achievement of an optimal level of economic indicators is currently largely due to the implementation of measures to improve the socio-cultural level of employees of the organization, improving the quality of their lives. In the process of conducting an analysis, it is necessary to study the degree of implementation of plans for socio-economic indicators and their relationship with other indicators of organizations.

When conducting systemic, integrated economic analysis should also be taken into account unity of economic and environmental factors. In modern conditions of enterprises, the environmental situation of this activity has gained very important importance. It should be borne in mind that the cost of the implementation of environmental measures cannot be considered only from the standpoint of momentary benefits, since the biological damage caused by the activities of metallurgical, chemical, food and other organizations can in the future to acquire irreversible, irreversible. Therefore, in the process of analysis, it is necessary to check how plans for the construction of treatment facilities are made, on the transition to waste-free production technologies, for useful use or implementation of planned return waste. It is also necessary to calculate the reasonable values \u200b\u200bof damage caused by the natural environment of the activities of this organization and its individual structural divisions. Analyze the environmental activities of the organization and its divisions should be constructed with other parties to its activities, with the implementation of plans and dynamics of the main economic indicators. At the same time, the costs of environmental costs in cases where it is caused by incomplete execution of plans for these events, and no more economical spending of material, labor and financial resources should be recognized as unjustified.

Next, when conducting a systemic, integrated analysis, it is necessary to take into account that it is possible to obtain a holistic understanding of the activities of the organization only as a result of the study of all parties to its activities (and the activities of its structural divisions), taking into account the interconnection between them, as well as their interaction with the external Medium. Thus, when analyzing the analysis, we produce a fragmentation of a holistic concept - organization activities - on separate components; Then, in order to test the objectivity of analytical calculations, we carry out an algebraic addition to the results of the analysis, that is, individual parts, which in the aggregate should be a holistic picture of the activities of this organization.

The systematicity and complex nature of the analysis of financial and economic activities are reflected in the fact that in the process of its implementation, the creation and direct use of a certain system of economic indicators characterizing the activities of the enterprise, its individuals, the relationship between them are also occurring.

Finally, the systemic and complex nature of economic analysis finds its expression in the fact that in the process of its implementation, the integrated use of the entire set of sources of information occurs.

Output

So, the main content of the systemic approach in economic analysis is to study the influence of the entire system of factors on economic indicators based on the internal and external relations of these factors and indicators. At the same time, an analyzed organization that is, a certain system is divided into a number of subsystems, which are separate structural units and individual parties to the organization. In the process of conducting the analysis, the comprehensive use of the entire system of sources of economic information is carried out.

Factors of improving the effectiveness of the organization

Classification of factors and reserves improve the efficiency of the organization

The processes from which the financial and economic activities of the enterprise are related to each other. In this case, the connection may be direct, direct, or indirect indirect.

Financial and economic activities of the enterprise, its effectiveness is reflected in certain. The latter can be generalized, that is, synthetic, as well as detailed, analytical.

All indicators expressing the financial and economic activities of the organization are interconnected. For any indicator, the change in its magnitude is influenced by certain reasons that it is customary to be called factors. For example, two main factors affect sales (implementations) (they can be called first-order factors): the volume of production of commercial products and a change during the reporting period of the remnants of unrealized products during the reporting period. In turn, the values \u200b\u200bof these factors are influenced by the factors of the second order, that is, more detailed factors. For example, three main groups of factors affect the amount of product output: the factors associated with the availability and use of labor resources, the factors associated with the presence and use of fixed assets, the factors associated with the presence and use of material resources.

In the process of analyzing the organization's activities, it is possible to allocate even more detailed factors of the third, fourth, as well as higher orders.

Any economic indicator may be a factor affecting another, more generalizing indicator. In this case, the first figure is called a factor indicator.

The study of the influence of individual factors on economic indicators is called factor analysis. The main varieties of factor analysis are deterministic analysis and stochastic analysis.

See Dale: and reserves improve the effect of financial and economic activities of the enterprise

1.3. Content and objectives of the discipline "Economics"

1.4. Real Economy Lighting Methods

1.5. Organization of the educational process on the study of the discipline "Economy"

Topic 2. Laws of the development of the economy

2.1. Modern production and features of its structure.

2.2. Circuit of economic goods and its phases

2.3. Expansion and elevation of needs

2.4. Production factors production and patterns of their development

Types of factors of production (resources) and income

2.5. Stages of the development of social production. Characteristic features of production progress stages

The first stage of production

Second stage of production

Third production stage

Topic 3. System of economic relations

3.1. Unity of the system of economic relations

3.2. Socio-economic relations. Economic and legal content of property. Types and form of ownership

3.3. Economic and legal role of nationalization and privatization

The number of employed in the national economy, 1985

3.4. Civil Code of the Russian Federation on Subjects, Objects and Property Rights

3.5. Modern property relations in Russia. Criminal Code of the Russian Federation on the types of crimes against property

Distribution of enterprises and organizations in the form of ownership in 2009 (as a percentage of the result)

Number of registered crimes (thousand)

Section 2. Organization of business activities

Theme 4. Enterprises and organizations in the economy

4.1. Economic and legal characteristics of the enterprise

4.2. Civil Code of the Russian Federation on Commercial and Non-Profit Organizations. The concept of "business" and its characteristic features

4.4. Enterprise Management. Functions and objectives of economic and legal services in the development of decisions in economic activity

Topic 5. Entrepreneurial activity

5.1. Economic and legal grounds of entrepreneurial activity

5.2. Small and medium business: its features and economic role. State support for small and medium-sized businesses in Russia

5.3. Large corporations: Features of the organization of economic activity and role in the economy

5.4. Comparative efficiency and profitability of various forms of business

5.5. Planning in business activities. Content and procedure for developing a business plan.

Topic 6. Features of the modern market

6.1. Characteristic features of market relations in the middle of the XX-XXI centuries. Infrastructure of the modern market

6.2. Modern monetary system. Inflation and deflation

6.3. Market features with large corporate capital dominance

Two types of stock operations differ:

What are derived securities? These include:

6.4. Competition and its role in the progressive development of the economy

World Competitiveness Rating

6.5. Monopoly: Economic nature and organizational forms. Legislation on the restriction of monopolistic activities and the protection of competition

SECTION 3. NATIONAL ECONOMMENT AND THE ROLE OF THE STATE In coordination of economic interests Society Topic 7. System of economic interests of society

7.1. Long-term and current public development interests. Types of income participants of economic activities

The structure of monetary incomes of the population (in percent)

A. Wages

B. Profit

B. Bank interest

Interest rates on loans and deposits in Russia (average annual)

Refinancing rates (at the end of the year, in percent)

Rental fee

7.2. The place and role of the public sector in the national economy. Legal Basics of Public-Private Entrepreneurship

7.3. Economic indicators of the development of national economy. National accounts

7.4. State-budget regulation of the development of national economy. Ensuring the country's economic security

Structure of the state budget revenues in 2007 (in percent)

Indicators of economic hazard in Russia in the 1990s.

Topic 8. Reproduction in national economy

8.1. Economic growth in national economy, its factors and types

8.2. Economic policy of the state and legal measures to stimulate economic progress

8.3. Modernization of the Russian economy as an important condition for the implementation of the strategic interests of social development in the XXI century

8.4. Equilibrium and instability of the national economy. Cyclicity of economic development

Dynamics of economic indicators in the phases of the economic cycle

8.5. Modern global financial and economic crisis. Economic and legal measures to overcome the global crisis, conducting employment policies and inflation regulation

The specific weight of the unemployed in the number of economic population (in percent)

Topic 9. The role of the economy in the development of social relations. The quality of life

9.1. Interrelation of economic and social relations

9.2. Reproduction of the country's population. Economic and legal measures to improve the demographic position of the country

9.3. State financial regulation of income of the population

The average annual number of non-economy in the economy in the total population, million people, 2007

9.4. Accelerated development of the service sector. Economic and legal measures to reduce social stratification in terms of living. The quality of life

Sectoral structure of GDP in 2001-2006,% to the outcome

Sectoral structure of GDP in 2001-2006,% to the outcome

Foundation coefficient in different countries

Distribution of the total amount of monetary incomes of the population in Russia

Human Development Index, 2005

9.5. Priority National Projects of the Socio-Economic Policy of the Russian State

The number of patients registered in medical and preventive institutions (per 100,000 people in the population)

Number of sports facilities

Distribution of residential premises by number of rooms

Livestock of cattle (at the end of the year, million heads)

Consumption of meat and milk (per capita per year, kg)

Topic 10. Modern world economy

10.1. Characteristic features of modern world economy

10.2. Internationalization of economic life and the global market. Features of the economic specialization of Russia

Production of passenger cars in 2006, thousand pcs.

Commodity export structure in 2007,% to the outcome

Major products exports in 2007,% to the total export volume

Major products of export and import in 2007

10.3. Modern currency relations

Dynamics of official courses of foreign currencies in relation to the Russian ruble (at the end of the year)

10.4. Trends and contradictions globalization of the global economy

Gross domestic product of some countries in 2002

The proportion of the population in the poverty line

Vocabulary

Major economic concepts

And foreign words

Section 2. Organization of business activities

This section of the textbook continues to study the system of economic relations. After considering the subsystem of socio-economic relations, we will now understand the subsystem of organizational and economic relations, without which economic activity cannot exist. This will allow us to find out how the production is organized, who it is managed and in which organizational and economic and legal forms it reaches the intended goals.

Theme 4. Enterprises and organizations in the economy

4.1. Economic and legal characteristics of the enterprise

The primary link in the social production system is an enterprise (firm). Company - This is an independent business entity, created for the production of products, performance of work and the provision of services in order to meet public needs and profit.

The manufacturing enterprise is characterized by production and technical, organizational, economic and social unity.

Production and Technical Unity Determined by a complex of means of production with technological unity and the relationship of certain stages of production processes, as a result of which raw materials and materials used in the enterprise are transformed into finished products. They also allow for services and perform certain work in order to extract profits.

Organizational unity It is determined by the presence of a single collective and a single leadership, which is reflected in the general and organizational structure of the enterprise.

Economic unity Determined by the generality of economic results of work - the volume of products sold, the level of profitability, the mass of profits, the funds of the enterprise, etc., and, most importantly, the profit will act as the main goal of the activity.

However, the company, above all, is not a production, not economic, but a social unit. The company is a team of people of various qualifications associated with certain socio-economic relations and interests, and the profit of the profit serves as the basis for meeting the needs (both material and spiritual) of the whole team. Therefore, the most important tasks of the enterprise are: the payment of the personnel of a social fair wage, which would ensure the reproduction of labor; Creation of normal working and recreation conditions, opportunities for professional growth, etc.

The company is not only an economic entity of the economy, but also entity . A legal entity recognizes the organization, which is owned by economic management or operational management. Separate property and is responsible for its obligations with these property, may acquire and implement property and personal non-property rights, to bear the obligations, to be the plaintiff and the defendant in court. Legal entities must have an independent balance or estimate.

A legal entity is subject to state registration and operates either on the basis of the Charter or the constituent agreement and the Charter, or only a founding contract.

The Charter reflects: organizational and legal forms of the enterprise (firm); name; mailing address; subject and purpose of activity; authorized capital; the procedure for the distribution of profits; control bodies; list and location of structural units included in the company; Conditions for reorganization and liquidation.

Firm - Legally independent entrepreneurial unit. It can be like a large enterprise or organization and a small company. A modern firm usually includes several enterprises. If the company consists of one enterprise, both the term coincide. In this case, the enterprise and the firm denote the same object of economic activity. The company in relation to the production units included in its composition is an entrepreneurial authority. Usually it is the firm, and not an enterprise acts as an economic entity in the market, carries out a price policy, conducts a competitive struggle, participates in the distribution of profits, asks the pace and determines the directions of scientific and technological progress

In economics, the most different enterprises are functioning. They differ from each other for a number of signs: industry affiliation; sizes; degree of specialization and scale of production of the same type of products; methods of organizing the production and degree of its mechanization and automation; Organizational and legal forms, etc.

Signs industry belongingenterprises are: the nature of raw materials consumed in the manufacture of products; appointment and character of the finished product; technical and technological community production; Work time during the year. So, enterprises and organizations in our country are distributed in statistics, primarily in three groups of production sectors (parts of the national economy):

mining;

processing;

distributing electricity, gas and water.

The meaning of these sectors can be judged by general economic indicators (the number of organizations, the volume of goods shipped and the financial result) is Table 8.

Table 8.

1. Major performance performance, manufacturing production and distribution of electricity, gas and water in 2007
Number of existing organizations:
Mining minerals
Processing production
Production and distribution of electricity, gas and water
Volume of shipped products of own production, work performed and services on their own, billion rubles:
Mining
Processing production
Production and distribution of electricity, gas, water
Salded financial result (profit minus losses), billion rubles.
2. Agriculture has the following structure (according to 2008 data, as a percentage of the result)
Agricultural organizations
Households of the population
Peasant (farmer) farms
3. In construction in 2008 operated:
Construction organizations
The amount of work performed (in the actual prices of 1995, billion rubles)

By destination finished products All enterprises are divided into two large groups: producing production facilities and producing consumption items.

In the sign technological generality There are companies with continuous and discrete processes of production, with the predominance of mechanical and chemical processes of production.

By work time during the year There are round-round and seasonal enterprises.

In the sign the size of the enterprise They are divided into large (with a number of more than 500 employees), medium (with a number of 101 to 500 employees) and small up to 100 employees). The main criterion for the classification of the enterprise to one of these groups is not only the number of employees, but also the amount of permissible currency.

By specialization and scale production Simplicated enterprise products are divided into specialized, diversified and combined.

You can allocate enterprises and on other grounds. For example, depending on the various types of economic and legal relations and the nature of industrial activity, such, for example, enterprises are distinguished:

rentalmanufactures products, performs work and provides services using property based on the lease agreement (for a certain period);

venture- small enterprise in high-tech sectors of the economy, carrying out scientific research, engineering development and the introduction of risk innovations;

closed(in some countries) in which an agreement is working on that only members of the trade union will be accepted for work in this enterprise and want to join the trade union;

openin which members of the trade union and persons who are not members of the trade union are accepted for work;

collectivewhich was created either when buying a state-owned enterprise, or when purchasing the property of the enterprise by the employment team.

The classification of enterprises is important in developing for homogeneous enterprises of standard documentation, the use of typical constructive and technological solutions, production structure and other purposes.

In accordance with the forms of ownership, enterprises can be state, municipal, private, and may also be owned by public organizations.

Enterprise as object rightsrecognized property Complexwhich is generally real estate. This complex includes all types of property intended for its activities, including land plots; building; equipment; inventory; raw materials; Products.

In addition, this complex includes the rights of claims, debts, as well as notation, individualizing enterprise, its products, work and services (corporate name, trademarks, service signs), and other exceptional rights.

The company operates its activities in industry, agriculture, construction, transport, in connection with informatics, science and scientific services, trade, logistics, culture, education, services and services in other sectors of national economy. The company can simultaneously conduct several types of economic activities.

Classification of employee firms

activities

The classification of firms on various principles based on its basis makes it possible to obtain a complete idea of \u200b\u200bthe organizational and legal status of it, the nature and scope of its activities, the positions of the company in world commodity markets, intra-profit relations in large firms.

The proposed classification distinguishes the firms and the nature of economic activities; legal status; nature of property; Capital accessories and control; The field of activity.

Type and character

economic

activities

The nature of the economic activity is distinguished by the following types of firms: industrial, trading, transport, insurance, freight forwarding, engineering, tourist, rental, etc.

Industrial firms the basis of its activities has the production of goods (usually in industrial firms include those who have more than 50% of turnover on the production of industrial products). As a result of the huge concentration and internationalization of production, the production of the overwhelming part of the products and a significant part of international trade are focused in the hands of a small group of the largest industrial firms-giants, among which the transnational corporations (TNC) are allocated to the size and scope of activities.

The decisive role of the giant firms on the world market is determined by the fact that they occupy a dominant situation not only in production and commercial exports, but also in trade in patents and licenses, the provision of technical services, because the main part of scientific and technical achievements and production is concentrated in their hands. Experience of developed countries.

The largest industrial firms act, as a rule, also the main exporters of productive capital sent to the creation abroad of their own network of branches and subsidiaries, while significant part of the products they import from their foreign enterprises. Exports from the largest industrial firms are increasingly replaced by production at foreign enterprises and is included in the concept of "foreign operations". Under foreign operations is meant as exports from the country where the parent company of the industrial firm and the sale of products produced by the foreign enterprises belonging to it. Under these conditions, the importance of individual firms in international trade is determined not as many of their exports, how many of their share in the global production of individual goods.

For a large number of large industrial companies, USA, Germany, Japan and some other countries are characterized by turning them into complex multi-sectoral complexes, uniting a large number of industrial enterprises of various industries and various production profiles, as well as trade and transport companies, research institutes and laboratories, pro - Design bureau. Education of multi-sectoral complexes is a consequence of the process production diversification,widespread in many developed countries. The essence of this process is to be connected within the framework of the complex an increasing range of industrial production sectors by penetrating one company in a completely new industry for it, non-related industries, technologically among themselves. Diversification is carried out in order to expand the circle of produced heterogeneous products, which ensures the economic sustainability of the company. At the same time, the concentration in one product company relating to various industries makes it difficult to determine the company's structure of specific industries on a global scale and countries, as well as the shares of individual firms in world commodity markets. Therefore, the attribution of the company to any one industry is conditional in nature and relates mainly to the proper weight of products in the turnover of products.

Trade firms engaged in the implementation of the maintenance and sale of goods. They can either enter the sales system of large industrial companies, or exist independently legally and in economic relations from other firms and carry out trade and intermediary operations. Trading firms are either narrowly specialized or trading wide range of products. Among trade firms, large monopolistic associations occupy a dominant position in the global market of individual goods or in the foreign trade turnover of individual countries. Thus, the overwhelming part of the international trade of sugar, non-ferrous metals, grain, rubber, cotton, fur, timber, and leather focused in the hands of a small number of large specialized trading firms.

Among the universal trading firms are allocated the largest trading companies, on the scale of activity and financial relics located at the level of industrial firms-giants. By nature, such trading companies are usually international. Through an extensive network of foreign departments and subsidiaries, they penetrate the markets of many countries, create their own branch apparatus (within the country and abroad), be seen by their own production enterprises for cleaning, primary processing, sorting goods. Many large trade firms carry out production activities related not only to the processing of commodities they trade, but also with products of other industries, both in their own country and abroad.

Transport companies carry out international transportation of goods and passengers. Typically, transport companies specialize in certain types of transportation, and in connection with which shipping, automobile, aviation, railway are distinguished among them.

Shipping companies carry out shipping cargo. Sea transport in Western countries is characterized by an extremely high concentration level. The highest concentration is distinguished by linear shipping. Aviation companies received significant development due to the rapid growth of air transport, which is increasingly used to transport goods. The degree of concentration in air transport is extremely high. In the United States, five largest airlines stand out, performing about 2/3 of the total air transportation within the country and 1/3 of the world.

Railway companies in size are significantly inferior to shipping and aviation; In most countries, they carry out a smaller part of the transport, are small or even unprofitable. Railways are in the hands of the state and are managed by special government organizations or companies. Railway companies are in the world market mainly as buyers of railway rolling stock and various kinds of equipment.

Insurance firms carrying out cargo insurance for international marine, aviation, automotive and other transportation, play a significant role in the global market. The overwhelming part of insurance operations is concentrated in the hands of insurance companies, the dominant position among which is occupied by the US companies. The share of the latter accounts for over 60% of the insurance operations performed in the global market.

Freight forwarding firms specialize in the implementation of operations for the delivery of goods to the buyer, fulfilling the instructions of industrial, trade and other firms. The functions of freight forwarding firms are very diverse. This includes checking the condition of containers and packaging, labeling, octic, Maspanization of shipping documents, payment of the cost of transportation on the instructions of the cargo owner, the implementation of loading and unloading works, storage, insurance, selection and complete set of small shipments, informing the consignee on the arrival of the cargo, receiving a commercial act (If the cargo is damaged), the implementation of customs formalities, the organization of container transportation, ensuring freight shipments by documents of quarantine, sanitary and veterinary supervision, etc.

Legal status

firms

But determines who, in what amount is responsible for the obligations of the company, i.e. Who will pay the debts of the company in the event of its bankruptcy. From the legal status of the company depends on who is given the right (authority) to conclude transactions on behalf of the company. In relations with counterparties, the transaction is considered valid even when it goes beyond the framework of the statutory goal or a person with an exception to the authority provided to him. The exit beyond the subject of the work provided for in the Charter, or the authority provided, can serve as a basis for bringing to the responsibility of those acting on behalf of the company's company, but cannot affect the reality of the transaction in relation to the persons with which it has been concluded.

The legal status of the company also determines, in whose conduct is the solution of certain issues related to the economic activity of the company.

The legal status of firms in foreign countries is very different and is determined by the civil and commercial law of each country. Usually all firms registered in the trade register of this country are legal entities, i.e. Speech in civil and trade turnover as an independent law of law.

Legal entities -these are associations of persons and association of capital, endowed with their rights and responsibilities that have property withdrawal (the property of a legal entity is separate from the property of its members).

The presence of own property is the necessary prerequisite for the independent property liability of a legal entity for the obligations in which it enters. The dimensions of property responsibility are determined by the legal status of a legal entity registered as a firm with the established name. The legal status of the company as a joint stock company involves the property responsibility of all owners of capital - shares holders. In some countries, it is allowed to create such legal entities whose founders can act one individual or legal entity.

Legal entities are divided into two types - legal entities of public law and legal entities of private law. Public lawthey have a public character of the goals pursued, powerful powers, a special nature of membership. These include government agencies, institutions and organizations, trade and industrial chambers, unions of entrepreneurs who are not engaged in entrepreneurship.

Legal entities of private law -these are associations of persons and association of capital registered as firms, regardless of the nature of the activity, the nature of the property, the ownership of capital and control. K.

A legal entity as a carrier of property rights and obligations speaks on its own behalf as a subject of business activities. The legal entity is characterized by the following features:

Achieving a common goal determined by members of the association;

The presence of an organizational structure providing unity in the process of economic activity;

Independent property responsibility for the obligations in which it enters;

Existence independently of the persons included in its composition;

The independence of the existence of an association from the change of persons in it is incoming.

Legal entities engaged in entrepreneurial activities have the right to enter into such legal relations with other market entities, which are necessary to achieve the goal specified in the law or the charter.

The legislation and practices of developed countries proceed from the fact that legal entities inherent legal entities implement the legal entities committing transactions within the limits of their competence. The authorities (divisions) of the company act as representatives of a legal entity and their actions create rights and obligations for him. Classification of property by views and sources of education Abstract \u003e\u003e Accounting and audit

... Classification Property by views and sources of education. The purpose of the problem is the assimilation of the order of grouping property by views ... by Travel Costs 530 Debt firm "Argon" by ... View activities Manufacture of cars by ... decorated economic ...

Evaluation of the effectiveness of financial economic activities Enterprises using the example of Hermes

Degree work \u003e\u003e Finance

The financial basis for self-financing market activities firms, implementing its expanded reproduction ... Classification species Profit is shown in Fig.2. Let us dwell on the characteristics of its individual indicators. By views economic

Tens of thousands of years ago were born and for this long period, a difficult path of development passed. If at first a person was engaged only to maintain his existence on only gathers, hunting and agriculture, then today there are dozens of areas and industries in which certain products and materials are produced. And this is not to mention the highly specialized types of economic activity, which most consumers do not even suspect. At the same time, traditional forms of economic classes are preserved, experiencing minor, but still changes. At the same time, the formation and expansion of new production areas related to the introduction of innovative technologies are not slowed down.

Concept and signs of economic activities

All the benefits surrounded by a modern person, one way or another were made as a result of his efforts - mental and physical. The form of their applications is just possible as a farm. In general, this activity, as a result of which appears both material and spiritual benefits. Although there are other concepts, strictly separating, for example, science with trade and construction with agriculture. In this case, there is a distinction between industries that do not produce anything material, and enterprises whose work as a result provides real products. As a rule, the second group includes the main types of economic activities, among which - the agrarian sphere, industry, transport infrastructure, etc. For such directions, the following signs are characteristic:

• As a rule, the work of enterprises is carried out on a professional basis.
• The activity is aimed at making products and work for other subjects.
• The result of activity has a value expression, that is, a market price.
• During the work of enterprises, the interests of the owner as a private person with public and state-owned are combined.

Classification in terms of law

In Russian legislation, there is an economic code that suggests the allocation of several areas of such activities. In general, it is understood as one of the areas of social production with the task in the form of manufacturing and further selling goods or the provision of services. From the point of view of law, the following types of human activities are allocated:

• Commercial. In essence, entrepreneurship, carried out in order to extract the profit or achieve other social and economic results.
• Non-commercial activity. In this case, there is no profit goal, but may be the tasks of achieving certain social or economic results.
• Economic support. A special category of activity that can be represented as a tool for supporting existing enterprises, for example, by improving their technical or material condition.

Agrarian farm

An extensive industry and one of the most ancient forms of activity, including agriculture, animal husbandry, crop production, etc. There is also a classification of agrarian types of economic activity on the basis of accessories for climatic belts. Thus, the cold belt is considered less favorable for the cultivation of soil cover, so in such zones prevailing cattle breeding and, in particular, reindeer herding. And on the contrary, the regions with a warm climate are successfully engaged in growing grain crops, vegetables, cotton and citrus. Basically, this industry is focused on the production of food products, however, there are also types of economic activities in the agricultural sector aimed at growing technical crops. For example, the fruits of dye, spinning and luban plants are subsequently used in industry.

Water farms

Also a substantial industry in which several activities allocate. First of all, these are areas associated with the cultivation of underwater flora and fauna. End products can be used as food, to go to the needs of industry and agriculture. Separate attention deserve the types of economic activity of people associated with the ocean and coastal territories. This part we can talk about the extraction of biological products, and energy resources. In Pacific waters, for example, oil shelves are mastered as well as coal deposits. Marine crafts rich in seafood, stone and table salt, bromine and magnesium are equally attractive.

Industry

This sector covers many types of industrial, processing and extractive activities. Plants, combines, mines and mines provide their products a significant proportion of consumption goods. Different market segments provide food, chemical, lightweight and heavy industries. In recent years, energy is developing technologically, the product of which can act electricity, heat, fuel materials, steam, etc. In this industry, there are stations to develop different types of energy. New industries appear, whose enterprises produce innovative products. What types of economic activity can be attributed to this group? First of all, these are the narrow directions of the microbiological, medical and construction industry. Companies of modern type produce materials and products of higher quality with a fundamentally new combination of operational and consumer properties.

Transportation

The infrastructure ensuring the possibility of moving is equally important for stable work of the same agrarian and industrial enterprises. And the totality of vehicles is also in itself part of the national economy. There are three types of economic activities in this area:

• Ground message. Cars, metro, railway transport.
• Water transport. River and sea ships.
• Aircraft.

Services as a form of economic activity

The provision of services is also considered as a separate category of economic activity. The final product, for example, can perform treatment, education, sale, communication, etc. That is, a natural object is optionally becoming the result. In this context, the most common types of business activities related to trade. Catering, grocery markets, clothing stores are engaged in serving people on the one hand, and on the other hand, they can perform the same consumers of manufacturing companies producing real products.

The value of economic activity

Without development above the considered industries, the modern quality of human life would be impossible. Pros are obvious, but also have cons. They are associated with the mass pollution of the biosphere and the atmosphere, with the erosion of soil cover, the exhaustion of forest arrays, etc., and even specific and remote business activities related to the ocean are imposed by irreparable harm. This applies not only to the spills of petroleum products and poisonous organic compounds. The same transport water ships and coastal enterprises discard the waste of processing whose distribution in the aqueous medium leads to the destruction of flora and fauna. As a result, other branches of the economy suffer.

Conclusion

Despite numerous problems arising from the invasion of a person in a natural device of nature, this process is almost impossible to stop. Accordingly, environmental organizations have to develop and offer new concepts of economic activities. Such ideas, in particular, include models of optimized processing enterprises with a full processing cycle. On the other hand, modern types of economic activity are still more willing to introduce biotechnological development and social principles for organizing management into production processes. The main idea of \u200b\u200bnew approaches can be called not to reduce and restrict capacity minimization of conditional harmful emissions, but economic benefits for the enterprises themselves who will master such concepts. For example, the idea of \u200b\u200benergy-saving engineering communications allows you to increase the rate of production returns, but without increasing the cost of consumed resources.