Each production is opened to perform specific tasks, usually it is income generation, the provision of new jobs, the improvement of an industry. During the work process, various events, activities, actions that are directly related to production occur. The sum of these events is called the economic activity of the enterprise.

Economic activity of the enterprise   - this is the activity of creating goods, providing services, performing all kinds of work, which is aimed at generating income in order to meet the needs of the management and staff of the enterprise.

The economic activity of the enterprise consists of several stages:

• scientifically sound research and developments of designers;
• manufacture of products;
• additional production;
• enterprise maintenance;
• marketing, marketing of products and their subsequent service.

Economic processes that make up the economic activity of an enterprise:

1. The use of means of production - the main means of the enterprise, technical equipment, depreciation, that is, those elements that are involved in the process of generating income.
2. The use of objects of labor activity of an enterprise is raw materials, materials, the expenditure of which should be minimal and normalized, then this can have a fruitful effect on the financial results of the enterprise.
3. Exploitation of labor resources - the availability of highly qualified specialists, an acceptable ratio of the exploitation of working time of staff and wages.
4. Manufacture and sale of goods - indicators of the level of product quality, timelines for its sale, volumes of supplies of products to the market,.
5. Indicators of the cost of goods - when calculating it, it is necessary to take into account all the expenses incurred in the manufacture and marketing of products.
6. Profit and profitability indicators - indicators of the results of the labor activity of the enterprise.
7. The financial position of the company.
8. Other business activities.

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

All economic activities of the enterprise are divided into two groups: processes associated with the production of goods (production), and other processes (non-production).

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 the initial raw material increases by changing its type, combination or transformation. This value is called the "value of the form." A variety of production processes can be called mining, analytical, processes of production and assembly of products.

Non-manufacturing processes   - the provision of various services. These processes can carry out actions that differ from the transformation of the material form of raw materials. Important processes include warehousing, various kinds of trade, and many other services.

Material on the topic from the electronic journal

Why do we need an analysis of the economic activity of the enterprise

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

What are the functions of the analysis of the economic activity of the enterprise:

• the study of the directions and patterns of economic processes and phenomena, taking into account the laws of the economy in specific situations, the implementation of economic activity at the level of one enterprise;
• analysis of the results of economic activity of the enterprise in relation to resource capabilities, assessment of the effectiveness of the various departments of the enterprise, taking into account planned indicators;
• analysis of ways to increase the efficiency of the economic activity of the enterprise on the basis of modern international experience in the field of scientific and technological progress;
• the identification of reserves for increasing the volume of products, the implementation of measures for the rational use of production potential;
• scientific approach to all plans available at the enterprise (prospective, current, operational, etc.);
• monitoring the implementation of the tasks approved in the plans for the efficient use of resources with the goal of a real assessment and the possibility of influencing the work process of the enterprise;
• development of decisions on managing the economic activity of the enterprise on the basis of scientific research, selection and analysis of the economic reserve for increasing the efficiency and profitability of production.

Analysis and diagnostics of the economic activity of the enterprise is divided into several areas.

Analysis of financial and economic activities:

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

Management analysis of economic activity:

• finding out the place of the enterprise in its market;
• analysis of the exploitation of the main factors of production: means of labor, objects of labor and labor resources;
• assessment of the results of production activities and sales of goods;
• approval of decisions to increase the assortment and improve the quality of goods;
• formulation of methods for managing financial expenses in production;
• approving pricing policies;
• profitability analysis of production.

Comprehensive business analysis   enterprises - study of primary accounting documentation and reports for several past reporting periods. Such an analysis is necessary for a full study of the financial situation of the enterprise, the results of the analysis are used to improve business processes. It should be noted that a comprehensive analysis is an important event in the transformation, change in ownership, to attract serious investment in the implementation of new business projects.

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

Analysis of the economic activity of the enterprise: the main stages

Stage 1.Analysis of the profitability of the enterprise.

At this stage, all sources that generate revenue and allow you to trace the pattern of profit formation - the main result of the company’s activity — are analyzed.

Stage 2. Analysis of the payback of the enterprise.

This stage consists in the study of payback by comparing various indicators, data is also collected in order to assess the payback of the enterprise.

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

This stage consists in analyzing where the company's own financial resources are spent, by examining the documentation and generating reports on the further development of production.

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

This stage consists in finding opportunities for the application of invested financial resources, for the analysis of various obligations. This stage provides the enterprise with the opportunity to determine its future development strategy and draw up a scheme for the application of investments.

Stage 5.   Liquidity analysis.

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

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

At this stage, the strategy of the enterprise is determined, with the help of which the financial stability of the enterprise is achieved, and the degree of dependence of the company on borrowed capital and the need to raise funds are revealed.

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.

Stage 8.   Analysis of economic value added.

Based on the results of the analysis of economic added value, the company's spending on production is determined, the real value of the goods, as well as the degree of justification for this value, ways to reduce it are found.

Stage 9.   Analysis of business activity.

At this stage, the activity of the enterprise is monitored by researching completed projects, increasing sales of products on the market and entering international trade.

Also, the diagnostics of the economic activity of an enterprise includes analysis of the movement of finances (various operations with financial resources, preparation of documentation for various transactions, etc.) and calculation of the effect of financial leverage (impact on the level of financial resources by approving economic decisions).

What is a business planning enterprise

The stable financial position of the company, the modernization and promotion of production can be guaranteed if you are planning business activities of the enterprise.

Planning is the development and adjustment of the plan, including the foresight, justification, specification and description of the fundamentals of the economic activity of the enterprise in the near and distant future, taking into account the situation on the market for products with the utilization of the enterprise’s resources.

The main objectives of economic planning:

1. A study of the demand for products manufactured by the enterprise.
2. Increase sales.
3. Maintaining balanced production growth.
4. Increase in income, return on production process.
5. Minimizing the amount of enterprise costs by applying a strategy of rational development and increasing production resources.
6. Strengthening the competitiveness of goods by improving their quality and reducing cost.

There are two key types of planning: operational and production planning and technical and economic planning.

Feasibility planning   aimed at creating a system of standards for improving the technical equipment and financial affairs of the enterprise. In the process of this type of planning, an acceptable volume of products produced by the enterprise is determined, the necessary resources for the production of goods are selected, the optimal indicators for their use are calculated and the final financial and economic standards for the functioning of the enterprise are established.

Operational planning   aimed at specifying the technical and economic plans of the company. Using it, production goals are formed for all departments of the enterprise and production tasks are adjusted.

The main types of planning:

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

Each company experiences difficulties in attracting private investment, since its own financial resources are often not enough, the company needs loans, therefore, in order to combine the opportunities of private investors, loans are provided that are formed by the plan of the enterprise’s economic activity.

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

Business Plan Features:

1. Forms ways of enterprise development and ways of marketing goods.
2. Carries out the planning of the enterprise.
3. Helps to 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 the volume of the business plan depend on the volume of production, the scope of the enterprise, on its purpose.

• Performance indicators - the main sensors of the company

Organization of economic activity of the enterprise: 3 stages

Stage 1. Assessment of opportunities

At the initial stage, it is necessary to assess the resources for the implementation of the production process, for this it will be necessary to involve scientific development and the work of designers. This stage will help to assess the potential for the production of goods in the volume and in those conditions that the company owner wants to explore in order to approve the final decision to start production. After exploring the potential opportunities and implementing a number of actions, the production line is launched within the boundaries of the formulated plan. Each stage of production is monitored using various tools.

Stage 2. Launch of auxiliary production

If there is a need, then the next stage is the development of additional (auxiliary) production. This may be the production of another product, for example, from the remains of raw materials from the main production. Additional production is a necessary measure to help develop new market segments and increase the chances of the effective development of the financial activities of the company.

Maintenance of the enterprise can be carried out both on its own, and with the involvement of specialists and resources from the outside. This includes maintenance of production lines, the implementation of repair work, which is necessary for the organization of uninterrupted labor activity.

At this stage, it is possible to use the services of delivery companies (for transporting products to storage facilities), the services of insurance companies to insure the property of an enterprise, other services that help optimize production activities and assess potential financial costs. At the next stage, marketing work is carried out aimed at market research, opportunities for product sales, which will help to organize the uninterrupted sale of goods. A marketing scheme is used to help establish the process of marketing and delivery of products. This process is also needed when assessing the potential for the production of goods in the quantity that will be sold on the market with a minimum level of financial costs for an advertising campaign, product delivery, and at the same time can attract the maximum number of buyers.

Stage 3. Product Sales

The next stage is the sale of finished goods in the framework of the developed plan. Each stage of the sale of products is monitored, accounting for the sold goods is carried out, forecasts are made and a study is conducted to approve competent decisions on managing the further activities of the enterprise. In some situations, it is necessary to formulate a methodology for after-sales service (if the manufacturer has established a warranty period for the products).

The economic and economic activity of the enterprise within the framework of the approved development plan makes it possible to assess the economic situation of the company, the reserves of resources for the production of products, to study the impact of factors on the indicators of product sales, on the quality level of goods. When conducting an analysis of the economic and economic activity of the enterprise, the indicators of profitability, payback, and the potential for increasing the volume of production are investigated.

Management of economic activity of the enterprise: features and mechanisms

The main condition for the effective work of the company is the organization of its business activities in such a way that its preferred factors are taken into account very accurately and the consequences of negative factors are minimized.

The solution to the difficulties of effective management of the organization requires the development of the latest methods for the implementation of the financial and economic activities of the enterprise. Using these methods, it is necessary to formulate a strategy for the development of the organization, justify decision-making on the management of the enterprise, monitor their timely implementation, and evaluate the results of the economic activity of the enterprise.

The principles of managing the economic activity of an enterprise are a set of principles, methods, indicators and actions taken to organize the labor activity of an enterprise. The main task of such a guide is to complete the tasks, namely, the manufacture of goods that can satisfy the needs of customers.

The main success factor in the management of the enterprise’s business activity is consistency at all levels and stages of management at which decisions made are approved and implemented - from the moment of acquiring resources, raw materials, their preparation for use in the enterprise’s work process until the sale of finished goods to customers .

The experience in managing the business activities of enterprises of many companies, as a rule, is chaotic, which is caused by the ineffective work of state and commercial companies, the fragmentation of their actions, the low level of education of enterprise managers, and the poor level of development of their business ethics.

The main condition for raising the level of management efficiency in the course of the enterprise’s economic activity is the use of various management methods aimed at maximizing the use of the hidden capabilities of the enterprise. They are a multi-level system of resource, financial and production capabilities, each of which is applied at some stage of the economic activity of the enterprise, guaranteeing the achievement of a positive result.

Assessment of the economic activity of the enterprise: main points

• Report Development

The results of the economic activity of the enterprise according to the results of the reporting time period are recorded in the format of a detailed report. Highly qualified employees of the enterprise are allowed to prepare reporting documents; if the need arises, then access to classified data is opened. The results of the report are published if required by law. In some situations, the information remains classified and is used to develop a new direction for the development of the enterprise, to improve efficiency. You need to know that the assessment of the results of economic activity of the enterprise consists of the preparation, research and analysis of information.

• Forecast Development

If necessary, you can make a forecast for the development of the enterprise in the future. To do this, you need to provide free access to all information related to the financial activities of the enterprise for a number of reporting periods in order to make the forecast as accurate as possible. At the same time, it should be borne in mind that the information recorded in the reporting documentation must be truthful. In this case, the data provided will help to identify problems of financing, the distribution of financial resources for various departments of the enterprise. As a rule, the results of the economic activity of an enterprise are evaluated based on the results of the reporting period, which is one year.

• Record keeping

All economic activities of the enterprise must be taken into account. For this, automated programs for accounting and processing of primary accounting documents are used. Regardless of how the accounting for the economic activities of the enterprise is carried out, a report is generated based on the results of its research. Accounting is carried out strictly according to accepted standards; if the company also operates in international markets, then its documentation must comply with international standards.

Maintaining and generating reporting documentation is carried out either by own specialists working at your enterprise, or specialized employees of another organization on a contractual basis. The results of the report are used to calculate the amount of tax deductions that must be paid during the reporting period. The reporting documentation must take into account the specifics of the company.

• Document flow in the organization: when everything is in place

How are the basic indicators of economic activity of the enterprise

The main indicators of economic activity of the enterprise, which are used in business projects, are divided into two groups:

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

The most important performance indicators:

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

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

Using these criteria, the head of the company receives the data. This information is the foundation for developing solutions that can improve the situation in the workplace. Some indicators also play an important role in the development of personnel motivation techniques.

• Company turnover

Using the first evaluation criterion of economic activity of the enterprise reveals the turnover of the organization.

It is calculated as total sales, that is, the cost of products and services that were provided to customers. In 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 experiences a tremendous impact of processes associated with inflation.

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

Such an estimated indicator of turnover is a priority for budget companies and firms that do not yet receive a profit.

In the field of trade and in the sales departments of enterprises, the volume of goods turnover is the foundation for establishing the norms for marketing products, and also plays an important role in motivating staff.

With a stable level of sales, staff salaries, as a rule, depend on the goods sold. The seller receives a percentage of the value of each item sold by him approved by management. The greater the speed of financial turnover and the number of completed transactions for a specified period, the higher the employee’s salary.

It is sometimes quite difficult to determine the turnover, especially in business associations or in branches of large companies. In the last example, difficulties arise with intracompany turnover - the turnover between departments of the company on the basis of transfer funds. If we remove from the volume of the enterprise’s turnover the price of purchased resources, raw materials, other expenses, then the output gives another indicator of the economic activity of the enterprise — gross income (profit). This criterion can also be calculated in the branches of large corporations.

• Gross profit

In enterprise management, gross margin is the most used valuation criterion. The indicator of gross profit is widespread in those areas of business and industry where the volume of fixed costs is low. For example, in the field of trade.

In the short-term planning process, the use of the gross profit indicator is more rational than the use of the company's turnover indicator. The gross profit indicator is used in those areas of production where the percentage of variable expenses, material and energy costs in the cost of goods is high. But this indicator cannot be used in capital-intensive areas of production, where the value of income is calculated by the volume of operation of technical equipment of production, the level of organization of the labor process. In addition, the indicator of gross profit can be applied in companies with a changing structure of production costs and cost. The main hitch in calculating gross profit is the determination of stocks and the volume of work in progress. Given inflation, these factors significantly distort the value of this criterion in organizations.

• Conditionally net profit

If we subtract overhead expenses and the amount of depreciation costs from the gross profit indicator, we get “conditionally net” company income, or income before interest on loans and tax payments. This criterion of economic activity of the enterprise is used in the conduct of 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 indicator is the foundation for calculating the staff bonus fund. In international practice, the level of bonuses to the chief executives of enterprises is also set depending on the level of profit received.

• Conditionally clean products

Having added to the value of the conditionally net income the costs of paying salaries to staff, we obtain the indicator of conditional net production. The value of this indicator can be formulated as the difference between the sold goods and the size of the costs of its production (raw materials, costs of repair and maintenance of equipment, services of contractors, etc.). The growth of conditional net profit is a criterion for the effectiveness of the company, regardless of the scale of the inflation process.

In practice, it is applied similarly to gross margin. But the most convenient industry for its implementation is the implementation and advisory business.

The conditional net profit indicator is an effective tool for managerial control in areas and organizations that have a stable system of production costs. But this criterion is not suitable for assessing the results of the work of conglomerates, organizations with the production of various types of products. 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 difficult to control.

• Profit before tax

If we subtract salary payments and interest on loans from the indicator of conditionally net production, we get pre-tax income. This indicator cannot serve as an estimate for the enterprises that have just opened, which have not yet gained momentum in the production and sale of products, as well as in enterprises where serious financial investments are used with a long payback period. It can not be used in the field of consumer services.

The scope of use of the remaining estimates is limited solely by the needs of the financial statements.

• 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 management.

Key strategic indicators:

• the volume of the market controlled by the enterprise;
• product quality standards;
• indicators of the quality of customer service;
• indicators that relate to training and professional development of company personnel.

All these indicators are associated with an increase in the volume of profit received by the enterprise. For example, an increase in the volume of deliveries to the sales market leads to an increase in the revenue that the company helps out. This dependence is especially clear in the sphere of capital-intensive production. It should also be noted that revenue growth is achieved only on a prospective basis and cannot be determined using criteria that are used for the needs of current planning and management only for specific time periods.

If the market share is not difficult to calculate, then the criterion for the quality of the goods - the concept is very difficult to define. As a rule, for needs within production, a failure rate is used as a percentage of a consignment of goods using statistical control of the quality level, that is, by selection, the failure rate in a particular lot per thousand pieces of goods is determined. This indicator is not so much aimed at reducing the costs of the production process, but is aimed at maintaining the level of your company in the sales market. Outside the company or production, the quality indicators of the goods are: the percentage of products returned by customers for warranty service, the percentage of goods returned by buyers to its manufacturer in the volume of products sold.

• Organization cost management, or How to create a minimum cost system

Expert Opinion

Online Trading Performance Indicators

Alexander Sizintsev,

cEO of the online travel agency Biletix.ru, Moscow

In business projects that carry out their activities online, performance is analyzed using other methods compared to offline companies. I will talk about the main criteria that are used in assessing the effectiveness of the project. By the way, the Internet project Biletix.ru only after two years began to pay for itself.

1. The level of sales rises faster than the market. We analyze the effectiveness of our project in the context of the market situation. If statistics show that passenger transportation increased by 25% per year, then our sales should also increase by 25%. If the situation is not so good for us, then we must understand that the level of our effectiveness has decreased. In this situation, we urgently need to take a number of measures to promote the site and increase the amount of traffic. At the same time, we must improve the quality of customer service.
2. The increase in the volume of goods with a high level of profitability in the total sales of the company. The percentage of such products in different fields of activity can have striking differences. For example, one of the most profitable types of activity is a service for providing hotel reservation services. And the lowest margin is the sale of airline tickets. The difference between them can reach up to 12%. Naturally, the support you need to do on the room reservation service. Over the past year, our team was able to increase this level to 20%, but the percentage of total sales still remains low. Based on this, we set ourselves the goal of reaching the 30% level of all sales of the company - this is a standard indicator of the organization’s effective activity in foreign business projects that are identical to our company.
3. Increase sales through the most profitable channels. The main indicator of the effectiveness of our business project is increasing sales through certain promotion channels. The site of our project is the most profitable channel, we directly contact our potential customers. This figure is approximately 10%. The percentage from the sites of our partners is many times lower. It follows 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 customers who are interested in your products or services and who make purchases. To study the level of effectiveness, you need to correlate the share of your regular customers with the entire customer base of the company. We can increase the level of profit through repeated orders. That is, the customer who will purchase products from us many times is the most profitable client of the project. It is necessary to take a number of measures that increase the profitability of customers, and not apply to reducing the cost of goods. For example, to increase one-time profit, many projects launch all kinds of promotions and discounts. If your buyer once purchased a product at a discount, then the next time he does not want to buy it at full cost and will look for other online stores in which promotions are currently held. From this we understand that this method will not be able to increase the project’s income constantly, which means that it is ineffective. If we talk about numbers, the percentage of regular customers should be approximately 30% of the total number of customers. Our business project has already achieved this performance indicator.

What indicators are used to evaluate the results of the economic activity of an enterprise

Income   - Profit from the sale of goods or from the provision of services minus financial costs. It is the cash equivalent of the company's net product, that is, it consists of the amount of funds spent on its production and the benefits after its sale. Income gives a description of the entire volume of financial resources of the company, which goes to the organization for a certain time period and, after deduction of tax deductions, can be used for consumption or investment. In some cases, the income of the company is taxed. In this situation, after the process of deduction of 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 to the personnel of the enterprise and for deductions according to the results of working activities, as well as for the percentage in the authorized property, for material support, etc.

Profit   - this is a percentage of the total income that remains with the company after the implementation of financial costs for the production process and its implementation. In a market economy situation, profit is the main source of saving and increasing the revenue side of the state budget and local budget; the main source of development of the company, as well as the source through which the needs for financial resources of the personnel of the enterprise and its owner are satisfied.

The amount of profit can be influenced by the volume of goods produced by the enterprise, as well as its variety, level of product quality, cost of production, etc. And income can affect such indicators as product payback, financial capabilities of the company, etc. enterprises are called gross profit, and it is divided into three parts:

1. Income from the sale of goods - the difference between earnings from the sale of goods, excluding value added tax, and the cost of sales.
2. Income from the sale of material assets of the enterprise, from the sale of property of the enterprise - the difference between the received financial resources from the sale and the spent funds for the purchase and sale. The income from the sale of fixed assets of the enterprise is the difference between the profit from the sale, the residual price and the financial costs of dismantling and selling.
3. Income from additional activities of the enterprise is the profit from the sale of securities, from the investment of business projects, from the rental of premises, etc.

Profitability   - a relative measure of the productivity of the organization. It is calculated as follows: the ratio of profit to expenses is reflected in the percentage ratio.

Profitability indicators are used to evaluate the performance of various enterprises and entire areas of activity that produce different volumes of products and different assortment. These indicators characterize the amount of profit in relation to the spent resources of the enterprise. Most often, indicators of product profitability and profitability of its production are used.

Types of profitability (payback):

• return on sales of products;
• return on invested funds and expended resources;
• financial payback;
• volume of net payback;
• payback of labor activity of production;
• payback of personal capital of the enterprise;
• the time frame for the profitability of own investments;
• return on permanent investments;
• general return on sales;
• return on assets;
• return on net assets;
• return on investment borrowed;
• return on working capital;
• gross margin.

How is the efficiency of the enterprise

The effectiveness of the economic activity of the enterprise directly depends on its results. The absolute criterion that characterizes the result of the company’s workflow in financial (monetary) valuation is called “economic effect”.

For example, an organization acquired new technical equipment for its production and, as a result, increased the company's income. In such a situation, an increase in the income level of an enterprise means the economic effect of introducing new technologies. At the same time, the increase in profits can be achieved in various ways: by improving the technology of the work process, purchasing modern equipment, an advertising campaign, etc. In this situation, the efficiency of the enterprise’s economic activity will be determined by economic efficiency.

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

• Efficiency   \u003d result (effect) / cost.

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

• Cost reduction in the enterprise: the most effective methods

Expert Opinion

How to identify signs of poor business performance

Alexey Beltyukov,

senior Vice President, Development and Commercialization of the Skolkovo Foundation, Moscow

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

1. The main indicator is set.

In each area of \u200b\u200bactivity, you can find some basic financial criterion that can reflect the effectiveness of a business project. For an example, we will consider organizations that provide mobile services. They have the main criterion - this is the average level of profit for the organization per month from one user. It is called ARPU. For services involved in the repair of machines, this is setting the indicator for 1 hour on one active lift. For the real estate industry, this is the yield per square meter. meter. You need to opt for an indicator that clearly characterizes your business project. In parallel with the establishment of the indicator, it is necessary to study information about your competitors. From my own experience I can say that it is not difficult to get this information. Based on the results of the work done, you will be able to assess the status of your business project in comparison with other companies in the industry in which you operate. If a study of the economic efficiency of your enterprise has revealed a level of performance higher than that of competing organizations, then it makes sense to think about developing the capabilities of your enterprise; if the level is lower, then your main goal is to identify the reasons for the low level of performance. I am sure that in such a situation it is necessary to conduct a detailed study of the process of formation of the value of products.

2. Studies of the process of value formation.

I solved this problem as follows: I identified all financial indicators and controlled the formation of the value chain. He tracked financial expenditures in the documentation: from the purchase of materials to create products to its sale to customers. My experience in this area indicates that using this method, you can find many ways to increase the level of efficiency of the enterprise.

In the economic activity of the enterprise, two bad performance indicators can be found. The first is the presence of a large territory of storage facilities with semi-finished products; the second is a high percentage of defective goods. In the financial documentation, indicators of the presence of losses can be called a high level of working capital and large expenses for one name of the goods. If your organization is engaged in the provision of services, then a low level of efficiency can be tracked in the workflow of employees - as a rule, they talk too much with each other, do unnecessary things, thereby reducing the effectiveness of the service.

How is the economic activity of the enterprise regulated at the state level

Legal regulation   - this is the activity of the state, aimed at public relations and carrying out its actions with the help of legal instruments and methods. Its main goal is to stabilize and put in order the relationship in society.

Legal regulation of various types of activities can be of two types: directive (also called direct) or economic (also called indirect). The legal documentation fixes the rules in relation to a variety of activities. Direct regulation, which is carried out by state bodies, can be divided into several lines:

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

Legal regulation of the economic activity of the enterprise occurs when using the norms of labor, administrative, criminal, tax, corporate law. You need to know that the norms prescribed in legislative documents are constantly being changed taking into account the current situation in society. If you carry out the economic activities of the enterprise, not taking into account the established standards, then the situation may be unpleasant for the owner of the enterprise - he will be brought to administrative or criminal liability or will receive penalties.

In practice, very often enterprise managers sign contracts without really studying and analyzing all the information. Such actions may adversely affect the end result. The client has the right to use such omissions for his personal purposes - he may terminate the contract. In this case, your company will incur enormous financial losses and all kinds of costs. For this, there is a definition of "legal regulation of the economic activity of the enterprise." The head of the organization needs to keep under personal control a large number of questions. Inspections by state control bodies also bring a lot of excitement to the management personnel of the enterprise.

Most of the entrepreneurs in our country are accustomed to impunity, especially in those aspects that relate to labor relations. As a rule, violations are discovered during the dismissal of personnel. In modern society, employees have learned to assert their rights. The head of the enterprise should bear in mind that an employee who was dismissed illegally can return to his workplace by court order. But for the owner of the company, such a return will result in financial costs, including deductions for the employee for the entire time that he did not work.

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

Expert Information

Alexander Sizintsev, Director General of the online travel agency Biletix.ru, Moscow. CJSC Vipservice. Field of activity: sale of air and train tickets, as well as the provision of travel and related services (agency Biletix.ru - b2c project of Vipservice holding). Number of staff: 1400. Territory: central office - in Moscow; more than 100 points of sale - in Moscow and the Moscow region; representative offices in St. Petersburg, Yekaterinburg, Irkutsk, Novosibirsk, Rostov-on-Don and Tyumen. Annual sales: 8 million airline tickets, more than 3.5 million train tickets.

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

Analysis of financial and economic activities   plays an important role in improving the economic efficiency of the organization, in its management, in strengthening its financial condition. It is an economic science that studies the economics of organizations, their activities in terms of evaluating their work in fulfilling business plans, assessing their property and financial condition and in order to identify unused reserves to increase the efficiency of organizations.

The adoption of reasonable, optimal is impossible without first conducting a comprehensive, in-depth economic analysis of the organization.

The results of the economic analysis are used to establish reasonable planning targets. Indicators of business plans are established on the basis of actually achieved indicators, analyzed in terms of opportunities for their improvement. The same applies to rationing. Norms and standards are determined on the basis of previously existing, analyzed in terms of the possibilities of their optimization. For example, the norms of expenditure of materials for the manufacture of products should be established taking into account the need to reduce them without compromising the quality and competitiveness of the products. Therefore, the analysis of economic activity contributes to the establishment of reasonable values \u200b\u200bof planned indicators and various standards.

Economic analysis helps to increase the efficiency of organizations, the most rational and efficient use of fixed assets, material, labor and financial resources, the elimination of unnecessary costs and losses, and, therefore, the implementation of the economy. An indispensable law of management is to achieve the greatest results at the lowest cost. The most important role in this is played by economic analysis, which allows to eliminate and, therefore, maximize the value obtained by eliminating the causes of excessive costs.

The role of the analysis of economic activity in strengthening the financial condition of organizations is great. The analysis allows you to establish the presence or absence of financial difficulties in the organization, identify their causes and outline measures to address these causes. The analysis also makes it possible to ascertain the degree of solvency and liquidity of the organization and to 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 identified, ways to eliminate these causes are outlined, the influence of individual factors on profit margins is studied, recommendations are made on maximizing profits through the use of identified reserves for its growth, and ways to use them are outlined.

The relationship of economic analysis (business analysis) with other sciences

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

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

Auditors   verify the correctness and validity of the organization’s business plans, which, along with credentials, are an important source of information for conducting economic analysis. Further, auditors carry out a documentary audit of the organization, which is very important to ensure the accuracy of the information used in the economic analysis. Auditors also analyze the profit, profitability and financial condition of the organization. Here, the audit comes in close collaboration with economic analysis.

Analysis of economic activity is also associated with on-farm planning.

The analysis of economic activity is closely connected with mathematics. In conducting research are widely used.

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

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

Economic analysis is very closely interconnected with the management of organizations. As a matter of fact, the analysis of the activities of organizations is carried out with the aim of developing, on the basis of its results, the development and adoption of optimal managerial decisions to increase the efficiency of the organization. Thus, economic analysis contributes to the organization of the most rational and effective management system.

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

The objectives of the analysis of financial and economic activities

In the process of conducting economic analysis carried out identification of increasing the effectiveness of organizations   and ways of mobilization, that is, the use of identified reserves. These reserves are the basis for the development of organizational and technical measures that should be carried out to bring into force the identified reserves. The developed measures, being optimal management decisions, make it possible to effectively manage the activities of the objects of analysis. Therefore, the analysis of the economic activities of organizations can be considered as one of the most important management functions or, as basic method for substantiating decisions on managing organizations. In the conditions of market relations in the economy, the analysis of economic activity is designed to ensure high profitability and competitiveness of organizations both in the short and long term.

The analysis of economic activity that arose as an analysis of the balance sheet, as a balance sheet, continues to consider the analysis of the financial condition of the organization according to the balance sheet (using, of course, other sources of information) as the main area of \u200b\u200bresearch. In the context of the transition to market relations in the economy, the role of analysis of the financial condition of the organization significantly increases, although, of course, the importance of analysis and other aspects of their work is not diminished.

Business Analysis Methods

The method of analysis of economic activity includes a whole system of methods and techniques. enabling scientific research of economic phenomena and processes that make up the organization’s business. Moreover, any of the methods and techniques used in economic analysis can be called a method in the narrow sense of the word, as a synonym for the concepts of “method” and “method”. The analysis of economic activity also uses methods and techniques characteristic of other sciences, especially statistics and mathematics.

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

The following features are characteristic of the method of analysis of economic activity as a way of studying the subject of this science:

1. The use of tasks (taking into account their validity), as well as the normative values \u200b\u200bof individual indicators as the main criterion for assessing the activities of organizations, and their financial condition;
2. The transition from an assessment of the organization’s activities according to the overall results of the implementation of business plans to the refinement of these results according to spatial and temporal characteristics;
3. calculating the impact 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. A generalization of the results of the economic analysis and a summary calculation of the identified reserves for improving the organization.

In the process of conducting business analysis, a large number of special methods and techniques are used in which the systematic, integrated nature of the analysis is manifested. The systemic nature of economic analysis manifests itself in the fact that all economic phenomena and processes that make up the organization’s activities are considered as certain aggregates consisting of separate components connected with each other and with the whole system, which is the organization’s economic activity. When conducting an analysis, a study is made of the interconnections between the individual constituent parts of the named aggregates, as well as these parts and the aggregate 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 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 separate production sites and jobs, that is, subsystems of the second and higher orders. Economic analysis studies the relationship of the system and subsystems of various levels, as well as the latter among themselves.

Analysis and assessment of business performance

Analysis of the financial and economic activities of the enterprise makes it possible to assess the effectiveness of the business, that is, to establish the degree of effectiveness of the functioning of the enterprise.

The basic principle of economic efficiency is to achieve the greatest results at the lowest cost. If we detail this provision, then we can say that the effective activity of the enterprise takes place while minimizing the cost of manufacturing a unit of production in conditions of strict adherence to technology and production and ensuring high quality and.

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

These indicators include:

• the efficiency of use of production resources available to the organization:
  • fixed assets (here they serve as indicators);
  •   (indicators - the profitability of staff);
  •   (indicators -, profit per ruble of material costs);
• the effectiveness of the organization’s investment activity (indicators - payback period for capital investments, profit per ruble of capital investments);
• the efficiency of use of the organization’s assets (indicators - turnover of current assets, profit per ruble of the value of assets, including current and non-current assets, etc.);
• capital efficiency (indicators - net profit per share, dividends per share, etc.)

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

The source data for the analysis are presented in the following table:

Private indicators of the effectiveness of the financial and economic activities of the enterprise

The indicators characterizing certain aspects of the financial and economic activities of the enterprise have improved. So, increased return on assets, labor productivity and material productivity, therefore, improved the use of all types of production resources available to the organization. The payback period of capital investments decreased. The turnover of working capital accelerated due to increased efficiency in their use. Finally, there is an increase in the amount of dividends paid to shareholders per share.

All these changes, which took place in comparison with the previous period, indicate an increase in the efficiency of the enterprise.

As a general indicator of the effectiveness of the financial and economic activities of the enterprise, we use the level as the ratio of net profit to the sum of fixed and circulating production assets. 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 aspects of the organization. In the example we are considering, the level of profitability in the previous year was 21 percent, and in the reporting year 22.8%. Therefore, an increase in profitability by 1.8 points indicates an increase in business efficiency, which is expressed in the comprehensive intensification of the financial and economic activities of the enterprise.

Profitability level can be considered as a generalizing, integral indicator of business performance. Profitability expresses a measure of profitability, profitability of an enterprise. Profitability is a relative indicator; it is much less than the absolute indicator of profit, is influenced by inflationary processes and therefore more accurately shows the effectiveness of the organization. Profitability characterizes the profit earned by the enterprise from each ruble of funds invested in the formation of assets. In addition to the considered profitability indicator, there are others that are covered in detail in the article “Analysis of profit and profitability” of this site.

The effectiveness of the organization is influenced by a large number of factors of different levels. These factors are:

• general economic factors. These include: trends and patterns of economic development, the achievement of scientific and technological progress, tax, investment, depreciation policies of the state, etc.
• natural and geographical factors: the location of the organization, climatic features of the area, etc.
• Regional factors: economic potential of a given region, investment policy in this region, etc.
• industry factors: the place of the industry in the national economic complex, market conditions in this industry, etc.
• factors caused by the functioning of the analyzed organization - the degree of use of production resources, compliance with the savings regime in the costs of production and sale of products, the rationality of organizing supply and marketing activities, investment and pricing policies, the most complete identification and use of on-farm reserves, etc.

Very important to improve the efficiency of the enterprise is the improvement of the use of production resources. Any of the indicators we mentioned that reflect their use (,) is a synthetic, generalizing indicator that is influenced by more detailed indicators (factors). In turn, even more detailed factors influence each of these two factors. Consequently, any of the generalizing indicators of the use of production resources (for example, capital productivity) characterizes the effectiveness of their use only in general.

In order to identify true effectiveness, it is necessary to implement a more detailed of these indicators.

The main private indicators characterizing the efficiency of the enterprise should be considered the return on assets, labor productivity, material return and turnover of working capital. Moreover, the last indicator compared with the previous ones is more general, directly addressing such performance indicators as profitability, profitability, profitability. The faster circulating assets turn around, the more efficiently the organization functions and the greater will be the amount of profit received and the higher the level of profitability.

The acceleration of turnover characterizes the improvement of both the production and economic aspects of the organization.

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

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

A systematic approach to the analysis of financial and economic activities

Systems approach   to the analysis of the financial and economic activities of the enterprise suggests   her study as a definite aggregate, as a single system. The systematic approach also assumes that the enterprise or other analyzed object should include a system of various elements that are in certain relationships with each other, as well as with other systems. Therefore, the analysis of these elements that make up the system should be carried out taking into account both intrasystemic and external relations.

Thus, any system (in this case, the organization being analyzed or another object of analysis) consists of a number of subsystems interconnected. At the same time, this same system as an integral part, as a subsystem, enters another system of a higher level, where the first system is in interconnection and interaction with other subsystems. For example, the analyzed organization 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. systems of a higher level, 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 aspects of the latter (supply and marketing, production, financial, investment, etc.) should not be carried out in isolation, but taking into account the relationships that exist in the analyzed system.

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

In the economic literature, the concepts of " system analysis"And" comprehensive analysis". These categories are closely related. In many ways, the consistency and complexity of the analysis are synonyms. However, there are differences between them. A systematic approach to economic analysis   involves an interconnected review of the functioning of individual structural units of the organization, the organization as a whole, and their interaction with the external environment, that is, with other systems. Along with this, a systematic approach means an interconnected consideration of various aspects of the organization being analyzed (supply and marketing, production, financial, investment, socio-economic, economic and environmental, etc.) System analysis is a broader concept compared to its complexity. Complexity includes the study of individual aspects of the organization in their unity and mutual connection. As a result, complex analysis should be considered as one of the fundamental parts of system analysis. The commonality of the complexity and systematic analysis of financial and economic activities is reflected in the unity of the study of various aspects of the organization, as well as in the interrelated study of the organization as a whole and its individual units, and, in addition, in the application of a common set of economic indicators, and, finally, integrated use of all types of information support of economic analysis.

Stages of analysis of the financial and economic activities of the enterprise

In the process of conducting a systematic, comprehensive analysis of the financial and economic activities of the enterprise, the following stages can be distinguished. At the first stage   the analysis system should be divided into separate subsystems. It should be borne in mind that in each individual case, the main subsystems can be different or the same, but having far from identical contents. So, in the organization manufacturing industrial products, the most important subsystem will be its production activity, which is absent in the trade organization. Organizations providing services to the population have the so-called production activity, which differs sharply in essence from the production activity of industrial organizations.

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

In the second stage a system of economic indicators is being developed that reflects the functioning of both individual subsystems of a given organization, that is, the system, and the organization as a whole. At the same stage, criteria are developed for assessing the values \u200b\u200bof these economic indicators based on the use of their normative and critical values. And finally, at the third stage of the implementation of a systematic, integrated analysis, the relationships between the functioning of individual subsystems of a given organization and the organization as a whole are identified, the economic indicators that express these relationships are determined to be under their influence. For example, they analyze how the functioning of the department for labor and social issues of this organization will affect the cost of production, or how the investment activity of the organization affected the amount of its retained earnings.

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

In this case, it is necessary to take into account the materiality, significance of each type of identified relationships, the proportion of their influence on the total change in the economic indicator. Subject to this condition, a systematic approach to economic analysis provides opportunities for the development and implementation of optimal management decisions.

When conducting a systematic, integrated analysis, it is necessary to take into account that economic and political factors are interconnected and have a joint effect on the activities of any organization and its outcome. Political decisions made by legislative bodies must necessarily be in accordance with legislative acts regulating economic development. It is true at the micro level, that is, at the level of individual organizations, to give a reasonable assessment of the influence of political factors on the performance of the organization, to measure their impact is very problematic. As for the macro level, that is, the national economic aspect of the functioning of the economy, it seems more realistic to identify the influence of political factors here.

Along with the unity of economic and political factors, a systematic analysis must also take into account the interconnectedness of economic and social factors. Achieving the optimal level of economic indicators is currently largely determined by the implementation of measures to improve the socio-cultural level of the organization’s employees, and to improve their quality of life. In the process of 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 a systematic, integrated economic analysis should also be taken into account unity of economic and environmental factors. In modern conditions of activity of enterprises, the environmental side of this activity has become very important. It should be borne in mind that the costs of environmental protection measures cannot be considered only from the standpoint of momentary benefits, since the biological damage caused to nature by the activities of metallurgical, chemical, food and other organizations may in the future become irreversible, irreplaceable. Therefore, in the process of analysis, it is necessary to check how the plans for the construction of treatment facilities, the transition to non-waste production technologies, the beneficial use or implementation of planned return waste are fulfilled. It is also necessary to calculate reasonable amounts of damage caused to the environment by the activities of this organization and its individual structural divisions. The environmental activity of the organization and its units should be analyzed in conjunction with other parties to its activities, with the implementation of plans and the dynamics of key economic indicators. At the same time, the saving of costs for environmental measures in those cases when it is caused by incomplete implementation of the plans for these measures, and not by the more economical expenditure of material, labor and financial resources, should be recognized as unjustified.

Further, when conducting a systematic, comprehensive analysis, it is necessary to take into account that a holistic view of the organization’s activities can only be obtained by studying all aspects of its activities (and the activities of its structural divisions), taking into account the interconnections between them, as well as their interaction with the external Wednesday. Thus, when we carry out the analysis, we break up the whole concept — the organization’s activity — into separate components; then, in order to verify the objectivity of analytical calculations, we carry out the algebraic addition of the results of the analysis, that is, of the individual parts, which together must form an integral picture of the activities of this organization.

The systematic nature and complex nature of the analysis of financial and economic activities are reflected in the fact that in the process of its implementation there is the creation and direct application of a certain system of economic indicators characterizing the activities of the enterprise, its individual parties, the relationship between them.

Finally, the systematic and integrated nature of economic analysis finds expression in the fact that in the process of its implementation there is a comprehensive use of the totality of information sources.

  Conclusion

So, the main content of the systematic approach in economic analysis is to study the influence of the whole system of factors on economic indicators based on on-farm and external relations of these factors and indicators. In this case, the analyzed organization, that is, a particular system is divided into a number of subsystems, which are separate structural units and individual aspects of the organization. In the process of analysis, the complex use of the entire system of sources of economic information is carried out.

Factors to improve the effectiveness of the organization

Classification of factors and reserves to improve the efficiency of the organization

The processes that make up the financial and economic activities of the enterprise are interconnected. Moreover, the connection can be direct, direct, or indirect, indirect.

Financial and economic activities of the enterprise, its effectiveness are 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, a change in its value is influenced by certain reasons, which are usually called factors. So, for example, two main factors influence the volume of sales (sales) (they can be called first-order factors): the volume of output of marketable products and the change in the balance of unrealized products during the reporting period. In turn, second-order factors, that is, more detailed factors, affect the magnitudes of these factors. For example, three main groups of factors influence the volume of output: factors related to the availability and use of labor resources, factors related to the availability and use of fixed assets, factors related to the availability and use of material resources.

In the process of analyzing the activities of the organization, one can distinguish even more detailed factors of the third, fourth, and also higher orders.

Any economic indicator can be a factor influencing another, more general indicator. In this case, the first indicator is called a factor indicator.

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

See further:, and reserves for increasing the efficiency of the financial and economic activities of the enterprise

1.3. The content and objectives of the discipline "Economics"

1.4. Lighting Methods for the Real Economy

1.5. Organization of the educational process for the study of the discipline "Economics"

Theme 2. Patterns of economic development

2.1. Modern production and features of its structure.

2.2. The cycle of economic benefits and its phases

2.3. Expansion and Exaltation of Needs

2.4. Factors of production growth and patterns of their development

Types of factors of production (resources) and income

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

First stage of production

Second stage of production

Third stage of production

Theme 3. System of economic relations

3.1. The unity of the system of economic relations

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

3.3. The economic and legal role of nationalization and privatization

The number of people 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 types of crimes against property

Distribution of enterprises and organizations by ownership in 2009 (as a percentage of the total)

Number of recorded crimes (thousand)

Section 2. Organization of economic activity

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-commercial organizations. The concept of "business" and its characteristic features

4.4. Business management. Functions and tasks of economic and legal services in the development of decisions in the field of economic activity

Theme 5. Entrepreneurship

5.1. Economic and legal grounds for entrepreneurial activity

5.2. Small and medium business: its features and economic role. State support for small and medium enterprises 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. The content and procedure for developing a business plan.

Theme 6. Features of the modern market

6.1. Characteristic features of market relations in the middle of the XX-XXI centuries. Modern market infrastructure

6.2. Modern monetary system. Inflation and deflation

6.3. Features of the market with the dominance of large corporate capital

Two types of exchange operations are distinguished:

What are derivative 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. Monopoly restriction legislation and competition protection

Section 3. The national economy and the role of the state in harmonizing the economic interests of society Topic 7. The system of economic interests of society

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

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

A. Salary

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)

G. Rental

7.2. Place and role of the public sector in the national economy. Legal basis of public-private enterprise

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

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

The structure of state budget revenues in 2007 (in percent)

Indicators of economic danger in Russia in the 1990s.

Theme 8. Reproduction in the national economy

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

8.2. State economic policy 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. The equilibrium and instability of the national economy. Cyclical Economic Development

Dynamics of economic indicators in the phases of the economic cycle

8.5. The current global financial and economic crisis. Economic and legal measures to overcome the global crisis, pursue an employment policy and regulate inflation

Percentage of unemployed in the number of economic population

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

9.1. The relationship of economic and social relations

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

9.3. State financial regulation of population incomes

The average annual number of people not employed in the economy in the total population, mln. People, 2007

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

Sectoral structure of GDP in 2001-2006,% of the total

Sectoral structure of GDP in 2001-2006,% of the total

The ratio of funds in different countries

Distribution of the total cash income of the population in Russia

Human Development Index 2005

9.5. Priority national projects of socio-economic policy of the Russian state

The number of patients registered in medical institutions (per 100,000 people)

Number of sports facilities

Distribution of premises by the number of rooms

The number of cattle (at the end of the year, million heads)

Meat and milk consumption (per capita per year, kg)

Theme 10. Modern world economy

10.1. Characteristic features of the modern world economy

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

Production of cars in 2006, thousand units

Commodity structure of exports in 2007,% of the total

Main export goods in 2007,% of total exports

The main export and import goods in 2007

10.3. Modern currency relations

Dynamics of official exchange rates of foreign currencies against the Russian ruble (at the end of the year)

10.4. Trends and contradictions of globalization of the global economy

Gross domestic product of some countries in 2002

The proportion of the population below the poverty line

Vocabulary

Basic economic concepts

And foreign words

Section 2. Organization of economic activity

In this section of the textbook, the study of the system of economic relations continues. 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 and develop. This will allow us to find out how production is organized, by whom it is controlled, and in what organizational, economic and legal forms it achieves its intended goals.

Theme 4. Enterprises and organizations in the economy

4.1. Economic and legal characteristics of the enterprise

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

A manufacturing enterprise is characterized by industrial, technical, organizational, economic and social unity.

Production and technical unity   it is determined by a set of means of production that have technological unity and the interconnection of the individual stages of production processes, as a result of which the raw materials used at the enterprise are converted into finished products. They also allow you to provide services and perform certain work in order to profit.

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

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

However, the enterprise, first of all, is not a production, not economic, but a social unit. An enterprise is a collective of people of various qualifications related to certain socio-economic relations and interests, and profit-making serves as the basis for satisfying the needs (both material and spiritual) of the entire team. Therefore, the most important tasks of the enterprise are: paying staff a socially fair wage, which would ensure the reproduction of labor; creation of normal working and resting conditions, opportunities for professional growth, etc.

An enterprise is not only an economic entity, but also entity . A legal entity is an organization that has separate property in its ownership, economic management or operational management and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court. Legal entities must have an independent balance sheet or estimate.

A legal entity is subject to state registration and acts either on the basis of the charter, or a memorandum and articles of association, or only a memorandum of association.

The charter reflects: the organizational and legal forms of the enterprise (firm); name; mailing address; subject and purpose of activity; statutory fund; profit distribution procedure; control bodies; list and location of structural units that make up the company; reorganization and liquidation conditions.

Firm   - a legally independent business unit. It can be either a large enterprise or organization, or a small company. A modern firm usually includes several enterprises. If the firm consists of one enterprise, both terms coincide. In this case, the enterprise and the company designate the same object of economic activity. The company in relation to its production units is an entrepreneurial management body. Usually it is a firm, and not an enterprise, that acts as an economic entity in the market, implements a pricing policy, competes, participates in the distribution of profits, sets the pace and determines the direction of scientific and technological progress

A variety of enterprises operate in the economy. They differ from each other in a number of signs: industry affiliation; size; degree of specialization and scale of production of the same type of product; methods of organizing production and the degree of its mechanization and automation; legal forms, etc.

Signs industry affiliationenterprises serve: the nature of the raw materials consumed in the manufacture of products; purpose and nature of the finished product; technical and technological community of production; working 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):

extractive;

processing;

distributing electricity, gas and water.

The importance of these sectors can be judged by general economic indicators (number of organizations, volume of goods shipped and financial result) - table 8.

Table 8.

1. Key performance indicators of extractive, manufacturing and distribution of electricity, gas and water in 2007
Number of operating organizations:
Mining
Manufacturing industry
Production and distribution of electricity, gas and water
The volume of shipped goods of own production, performed works and services on their own, billion rubles:
Mining
Manufacturing
Production and distribution of electricity, gas, water
Balanced financial result (profit minus losses), billion rubles
2. Agriculture has the following structure (according to 2008, as a percentage of the total)
Agricultural organizations
Households
Peasant (farmer) households
3. In construction in 2008, there were:
Construction organizations
Volume of work performed (in actual prices in 1995, billion rubles)

By appointment finished products   all enterprises are divided into two large groups: producing means of production and producing consumer goods.

According to technological community   distinguish between enterprises with continuous and discrete production processes, with a predominance of mechanical and chemical production processes.

By working hours during the year   distinguish between year-round and seasonal enterprises.

According to enterprise size They are divided into large (with more than 500 employees), medium (with 101 to 500 employees) and small (up to 100 employees). The main criterion for classifying an enterprise as one of these groups is not only the number of employees, but also the amount of allowable cash flow.

By specialization and scale of production   enterprises of the same type are divided into specialized, diversified and combined.

You can select the company for other reasons. For example, depending on different types of economic and legal relations and the nature of production activity, such enterprises, for example, are distinguished:

rentalwhich produces products, performs work and provides services using property on the basis of a lease agreement (for a specified period);

venture capital- a small enterprise in science-intensive sectors of the economy, carrying out research, engineering and implementation of innovations of a risky nature;

closed(in some countries), in which there is an agreement that only union members or those wishing to join a union will be employed in this enterprise;

open, in which both members of the union and persons who are not members of the union are recruited;

collective, which was created either upon the redemption of a state-owned enterprise, or upon the acquisition of property of an enterprise by a labor collective.

The classification of enterprises is important in the development of model documentation for homogeneous enterprises, the application of standard design and technological solutions, production structure and other purposes.

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

Enterprise as object of rightsis recognized property Complexbeing in general real estate. The structure of this complex includes all types of property intended for its activities, including: land; building; equipment; inventory; raw materials; products.

In addition, this complex includes claim rights, debts, as well as signs identifying an enterprise, its products, work and services (company name, trademarks, service marks), and other exclusive rights.

The company operates in industry, agriculture, construction, transport, communications and informatics, science and scientific services, trade, logistics, culture, education, services and other sectors of the national economy. An enterprise may carry out several types of economic activity simultaneously.

Classification of firms

the activities

The classification of firms according to various principles underlying it makes it possible to obtain, as a result of a study of a particular firm, a complete picture of its organizational and legal status, the nature and scale of its activities, the firm's position in world commodity markets, and intracompany relations in large firms.

The proposed classification distinguishes firms by type and nature of business activity; legal status; the nature of the property; ownership of capital and control; field of activity.

Kind and character

economic

the activities

The following types of firms distinguish the nature of economic activity: industrial, commercial, transport, insurance, freight forwarding, engineering, tourism, rental, etc.

Industrial firms the basis of their activity is the production of goods (usually industrial firms include those in which more than 50% of the turnover is in the production of industrial products). As a result of the enormous concentration and internationalization of production, the vast majority of output and a significant part of international trade are concentrated in the hands of a small group of the largest industrial giant companies, among which multinational corporations (TNCs) stand out in size and scale of activity.

The decisive role of giant companies in the world market is determined by the fact that they occupy a dominant position not only in production and commercial export, but also in the trade of patents and licenses, and the provision of technical services, since the bulk of scientific and technological achievements and production are concentrated in their hands. experience of developed countries.

The largest industrial companies, as a rule, also act as the main exporters of productive capital allocated to create their own network of branches and subsidiaries abroad, while they import a significant part of the production from their foreign enterprises. Export from the largest industrial companies is increasingly replaced by production at foreign enterprises and is included in the concept of "foreign operations". Foreign operations mean both export from the country where the parent company of the industrial company is located and the sale of products manufactured by foreign enterprises belonging to it. Under these conditions, the importance of individual firms in international trade is determined not so much by indicators of their exports as by their shares in the global production of individual goods.

A large number of large industrial companies in the USA, Germany, Japan and some other countries are characterized by their transformation into complex diversified complexes, combining a large number of industrial enterprises of various industries and various production profiles, as well as trade and transport companies, research institutes and laboratories, design bureaus. The formation of diversified complexes is a consequence of the process diversification of production,widespread in many developed countries. The essence of this process is to unite an ever wider range of industrial production sectors within the framework of the complex by penetrating one company into completely new industries and areas of activity that are not technologically related to each other. Diversification is carried out in order to expand the range of diverse products, which ensures the economic stability of the company. At the same time, the concentration in one firm of products related to different industries makes it difficult to determine the corporate structure of specific industries on a global scale and by country, as well as the share of individual firms in world commodity markets. Therefore, the attribution of a company to any one industry is conditional in nature and relates mainly to the types of products that prevail in the specific weight of the company's turnover.

Trading companies mainly engaged in the sale of goods. They can either be part of the sales system of large industrial companies, or exist independently legally and economically from other firms and carry out trade and intermediary operations. Trading firms are either highly specialized or trading in a wide range of products. Among the trading companies, large monopolistic associations are especially distinguished, occupying a dominant position in the world market of individual goods or in the foreign trade of individual countries. Thus, the vast majority of the international trade in sugar, non-ferrous metals, grain, rubber, cotton, furs, timber, and leather is concentrated in the hands of a small number of large specialized trading companies.

Among the universal trading companies, the largest trading companies stand out, in terms of scale of activity and financial power, which are at the level of industrial giant companies. By the nature of their activities, such trading companies are usually international. Through an extensive network of overseas branches and subsidiaries, they penetrate the markets of many countries, create their own procurement apparatus (domestically and abroad), acquire their own production enterprises for cleaning, primary processing, and sorting of goods. Many large trading companies carry out production activities related not only to the processing of the raw materials they sell, but also to products from 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 therefore shipping, automobile, aviation, and railway are distinguished among them.

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

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

Insurance companies carrying out cargo insurance during international maritime, aviation, automobile and other transportations play a significant role in the world market. The vast majority of insurance operations are concentrated in the hands of giant insurance companies, the dominant among which are US companies. The latter account for over 60% of the volume of insurance operations performed on the world market.

Forwarding companies specialize in the implementation of operations for the delivery of goods to the buyer, fulfilling the instructions of industrial, commercial and other firms. The functions of freight forwarding companies are very diverse. This includes checking the condition of containers and packaging, labeling, design, marking of shipping documents, payment of the cost of transportation on behalf of the cargo owner, loading and unloading, storage, insurance, selection and packaging of small shipments, informing the consignee of the arrival of the goods, receipt of a commercial certificate (if damage has been caused to the cargo), implementation of customs formalities, organization of container transportation, provision of cargo shipments with documents of quarantine, sanitary and veterinary go supervision, etc.

Legal status

firms

But it determines who, in what amount is responsible for the obligations of the company, i.e. who will pay the debts of the company in case of bankruptcy. The legal status of the company determines who is granted the right (authority) to conclude transactions on behalf of the company. In relations with counterparties, a transaction is considered valid even when it goes beyond the scope of the statutory goal or is performed by a person in excess of the authority granted to him by the firm. Going beyond the scope of the activity provided for in the charter or the authority granted may serve as the basis for holding persons acting on behalf of the company liable, but may not affect the validity of the transaction in relation to the persons with whom it was concluded.

The legal status of the company also determines who is responsible for resolving certain issues relating to the economic activities 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 a given country are legal entities, i.e. act in civil and commercial circulation as an independent subject of law.

Legal entities -these are associations of persons and associations of capitals endowed with their inherent rights and obligations having property segregation (the property of a legal entity is segregated from the property of its members).

The presence of own property is a necessary prerequisite for the independent property liability of a legal entity for the obligations into which it enters. The size of property liability is determined by the legal status of a legal entity registered as a company with a fixed name. The legal status of the company as a joint stock company implies the property liability of all owners of capital - holders of shares. In some countries, the creation of such legal entities is allowed, the founders of which may be one individual or legal entity.

Legal entities are divided into two types - legal entities of public law and legal entities of private law. Legal entities of public lawhave the public nature of the goals pursued, power, the special nature of membership. These include government agencies, institutions and organizations, chambers of commerce and industry, unions of entrepreneurs who are not involved in entrepreneurial activities.

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

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

Achievement of the common goal defined by the members of the association;

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

Independent property liability for the obligations to which it enters;

Existence independently of persons included in its composition;

The independence of the existence of the association from the change of persons included in it.

Legal entities engaged in entrepreneurial activities are entitled to enter into such legal relations with other market entities as are necessary to achieve the goal specified in the law or in the company's charter.

Legislation and practice of developed countries proceed from the fact that the legal capacity inherent in legal entities is realized by the bodies of a legal entity that make transactions within their competence. The bodies (units) of the company act as representatives of the legal entity and by their actions create rights and obligations for it. by species   and sources of education Abstract \u003e\u003e Accounting and Auditing

... Classification   property by species   and sources of education. The goal of the task is to master the procedure for grouping property by species ... by   travel expenses 530 company   "Argon" by ... View the activities   car manufacturing by   ... making out household ...

Assessment of the effectiveness of financial economic the activities   enterprises on the example of Hermes LLC

Thesis \u003e\u003e Finance

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

They were born tens of thousands of years ago and over this long period have passed a difficult path of development. If at first people to maintain their existence was engaged only in gathering, hunting and farming, nowadays 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 are not even aware of. At the same time, traditional forms of economic activity are preserved, experiencing minor, but still changes. At the same time, the formation and expansion of new areas of production related to the introduction of innovative technologies does not slow down.

The concept and signs of economic activity

All the blessings with which the modern man is surrounded, one way or another, were produced as a result of his efforts - mental and physical. The form of their application can just be considered as an economy. In a general sense, this is an activity, as a result of which both material and spiritual benefits appear. Although there are other concepts that strictly separate, for example, science from trade and construction from agriculture. In this case, there is a distinction between industries that do not produce anything tangible and enterprises whose work ultimately provides real products. As a rule, the second group includes the main types of economic activity, among which are the agricultural sector, industry, transport infrastructure, etc. The following features are characteristic of such areas:

• As a rule, the work of enterprises is carried out on a professional basis.
• The activity is aimed at manufacturing products and performing work for other entities.
• The result of activity has a cost expression, that is, a market price.
• In the process of enterprises, the interests of the owner as a private person are combined with public and state.

Classification in terms of law

In Russian legislation, there is the Commercial Code, which provides for the identification of several areas of such activities. In general terms, it is understood as one of the areas of social production with the task of manufacturing and further selling goods or providing services. From the point of view of law, the following types of human economic activity are distinguished:

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

Agricultural holding

An extensive industry and one of the oldest forms of activity, including agriculture, animal husbandry, crop production, etc. There is a classification of agricultural types of economic activity on the basis of belonging to climatic zones. Thus, the cold belt is considered less favorable for cultivating the soil cover; therefore, cattle breeding and, in particular, reindeer husbandry predominate in such zones. In contrast, regions with warm climates are successfully growing crops, vegetables, cotton and citrus fruits. This industry is mainly focused on the production of food products, but there are also types of economic activities in the agricultural sector aimed at growing industrial crops. For example, the fruits of dyeing, spinning and bast plants are subsequently used in industry.

Water facilities

Also a significant industry, in which several areas of activity are distinguished. First of all, these are areas related to the cultivation of underwater flora and fauna. Final products can be used as food, go to the needs of industry and agriculture. Special attention should be paid to the types of economic activity of people associated with the ocean and coastal territories. In this part, we can talk about the extraction of biological products, and about energy resources. In the Pacific waters, for example, oil shelves, as well as coal deposits, are being developed. Sea crafts rich in seafood, rock and salt, bromine and magnesium are no less attractive.

Industry

This sector covers many types of production, processing and mining activities. Factories, combines, mines and mines provide their products with a significant share of consumer goods. Different market segments are provided by the food, chemical, light and heavy industries. In recent years, energy has been developing technologically, the product of which can be electricity, heat, fuel materials, steam, etc. In this industry, there are stations for the generation of various types of energy. New industries also appear, whose enterprises produce innovative products. What types of economic activities can be attributed to this group? First of all, these are narrow areas of the microbiological, medical and construction industries. Modern type companies produce materials and products of higher quality with a fundamentally new combination of operational and consumer properties.

Transport facilities

The infrastructure that provides the ability to move is no less important for the stable operation of the same agricultural and industrial enterprises. And the combination of vehicles is also in itself a part of the national economy. There are three types of economic activity in this area:

• Ground message. Cars, metro, rail.
• Water transport. River and sea vessels.
• 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 be treatment, education, sale, communication, etc. That is, the result of the activity does not necessarily become a natural object. In this context, the most common types of economic activity related to trade. Catering establishments, food markets, clothing stores serve people on the one hand, and on the other, they can act as the same consumers of manufacturing companies that produce real products.

The value of economic activity

Without the development of the above industries, it would be impossible to have a modern quality of human life. The pros are obvious, but there are also downsides. They are associated with massive pollution of the biosphere and atmosphere, with soil erosion, depletion of forests, etc. And even specific and remote types of economic activity associated with the ocean cause irreparable harm. This applies not only to oil spills and toxic organic compounds. The same transport water vessels and coastal enterprises dispose of processing waste, the spread of which in the aquatic environment leads to the destruction of flora and fauna. As a result, other sectors of the economy also suffer.

Conclusion

Despite the many problems that arise as a result of human invasion of the natural structure of nature, this process is almost impossible to stop. Accordingly, environmental organizations have to develop and propose new business concepts. Such ideas, in particular, include models of optimized processing plants with a full processing cycle. On the other hand, modern types of economic activity are increasingly willing to introduce biotechnological developments and social principles of management organization into production processes. The main idea of \u200b\u200bthe new approaches can be called not the reduction and limitation of capacities with the minimization of conventional harmful emissions, but the economic benefit for the enterprises themselves, which will master such concepts. For example, the idea of \u200b\u200benergy-saving engineering communications can increase the rate of production return, but without increasing the cost of resources consumed.