Lesson on the theme of the economic foundations of the firm. Abstract: Economic bases of the production activity of the enterprise

THE RUSSIAN FEDERATION

SAMARA INSTITUTE OF MANAGEMENT

Course work

on the topic:

"Economic foundations of the production activity of the enterprise"

in the discipline "Economics of organizations (enterprises)"

Completed:

3rd year student,

groups MO-110-05 s (C)

Alferov I.V.

Scientific adviser:

Candidate of Economics, Assoc. Merkushova N.I.

Samara - 2008

Initial data for the course work

Introduction

Description of the technological process

1. Authorized capital enterprise property

Fixed assets

working capital

2. Production program of the enterprise

3. Personnel of the enterprise

Calculation of the need for personnel

Remuneration of staff

4. Financial results of the enterprise

Unit costing

Enterprise profit: types, distribution, use.

Conclusion

Bibliography

Initial data for the course work

Table 1

1. Quantity of equipment and labor intensity of parts processing and assembly 10 m2 ^{aluminum structures}

Technological process operations Equipment model Section I Section II Number of equipment, pcs. Labor intensity, n.-h Price of a unit of equipment, thousand rubles. Depreciation rate, % 1

Computers (computer technology)

6 1,3 20 2,78% 2

Radial saws

3 0,4 125 1,19% 3

Copy machine (milling)

4 0,7 80 0,83% 4

Pneumatic press

2 0,8 120 0,83% 5

Electric drills

12 2,4 3 8,33% 6

Glass cutting machine

1 1,2 180 1,04% 7

Insulating glass production line

1 1,2 600 0,83%

table 2

2. Regulatory indicators

Indicators Indicator value Production capacity utilization factor 0.63 Scheduled equipment downtime, % 4 Equipment transportation costs, % of the price per unit of equipment 5 Production cycle duration, days. 10.88 Shift ratio 1 Stock rate of materials in stock, days. 60 Norm of stock of finished products in the warehouse, days. 10 Material consumption of products, rub. 1400 Product profitability, % 40

Introduction

The economics of an enterprise is an independent economic discipline, the subject of which is the activity of an enterprise, the process of developing and making economic decisions.

The enterprise operates in a certain business area, which has an impact on all of its activities.

The entrepreneurial sphere is characterized by the current economic and political situation, legal, socio-cultural, technological, geographical environment, economic situation, as well as the state of the institutional and information systems.

The enterprises of their activities deal not only with economic problems, as technological, legal, social, psychological, and psychological issues.

Successful implementation of business activities in modern conditions possible only under conditions of a successful combination of at least three main points:

Knowledge of general economic theory;

Availability of specific economic knowledge and skills;

Ability to use quantitative methods for business calculations, analytical calculations, etc.

The purpose of this course work is to build a model of a break-even and profitable enterprise, to economically justify the existence of this enterprise, because everyone knows that the purpose of a commercial organization is to carry out its activities and receive the maximum possible profit from its activities.

Brief description of the enterprise:

The production organization "ALUCON" was founded in 2006 as a Limited Liability Company with the aim of making a profit by supplying the construction industry with such products as aluminum building structures.

In this course work, for ease of calculation, we use one type of product - aluminum structures for glazing (assembly) - a unit of production - 10 sq.m.

The enterprise plans to produce 10,000 sq.m. aluminum structures, i.e. 1000 units per year. Sale price of 1 unit of production = 11566.01. The cost of 1 unit of prod. -6421.45 rubles.

Chapter 1.Authorized capital and property of the enterprise

PROPERTY - a set of things and material values ​​that are primarily owned by a person or in the operational management of an enterprise or organization. PROPERTY also includes money and securities. The range of objects included in the PROPERTY depends on the form of ownership to which this PROPERTY belongs.

The totality of things and property rights to receive things or other property satisfaction from other persons (asset). Thus, by establishing the rules on the liability of enterprises for their obligations, the law determines its volume within the limits of the PROPERTY belonging to them (assigned to them), which, according to the law, may be levied.

A set of things, property rights and obligations that characterize the property status of their carrier (assets and liabilities). This understanding of PROPERTY is associated with universal succession (transfer to another person of an asset and a liability - rights and obligations) during the inheritance and termination of legal entities due to reorganization.

AUTHORIZED CAPITAL (fund) - a set of contributions (in monetary terms) to property when creating certain types of commercial organizations (business companies and partnerships) to ensure its activities in the amounts determined by constituent documents or legislation. Peculiarities legal status credit institutions established in the form of companies with limited liability, the rights and obligations of their participants are also determined by the laws governing the activities of credit institutions.

Art. 87 of the Civil Code of the Russian Federation.

Currently, the legal features of a limited liability company are established by the federal law of February 8, 1998 No. 14-FZ “On Limited Liability Companies”. This document specifically states:

The AUTHORIZED CAPITAL of a limited liability company must be at least half paid by its participants at the time of registration of the company. The remaining unpaid part of the authorized capital of the company is subject to payment by its participants during the first year of the company's activity. In case of violation of this obligation, the company must either declare a decrease in its authorized capital and register its decrease in the prescribed manner, or terminate its activities through liquidation.

The authorized capital of ALUCON LLC was formed from Money, contributed by two founders in equal shares in the amount of 6 million rubles, i.e. 3 million rubles each - from each founder.

Property of ALUCON LLC:

1. Production building (hangar) - erected from metal structures and sandwich panels.

2. Computer technology, industrial and technological equipment.

3. Automobile transport.

4. Electric tool.

5. Production and household inventory.

6. Cash on the account in the bank remaining after the acquisition of fixed assets and their use in circulation from the authorized capital.

Basic funds

FIXED ASSETS, funds - fixed capital, long-term used means of production, participating in production for many cycles, having long depreciation periods. Fixed assets (funds) include land, industrial buildings, structures, machinery, equipment, instruments, tools, that is, physical capital. The volume of fixed assets is calculated in monetary terms, in the form of their value. Because of this, fixed assets are sometimes characterized as funds invested in fixed assets of production.

AMORTIZATION (from lat. amortisatio - repayment) - the depreciation of fixed assets calculated in monetary terms in the process of their application, production use. Depreciation is at the same time a means, a method, a process of transferring the value of worn-out means of labor to the product produced with their help. The instrument for compensating for depreciation of fixed assets is depreciation deductions in the form of money allocated for repairs or construction, or the manufacture of new fixed assets. The amount of depreciation charges is included in the production costs (cost) of products and thus goes into the price. The manufacturer is obliged to accumulate depreciation deductions, postponing them from the proceeds for the sold products. The accumulated depreciation deductions form a depreciation fund in the form of funds intended for the reproduction, reconstruction of depreciated fixed assets. The amount of annual depreciation deductions of an enterprise, organization is determined as a share of the initial cost of objects representing fixed assets. The normative value of this valley is called the depreciation rate.

Types of valuation of fixed assets:

In the management of fixed assets, a differentiated system of valuations is used, which is determined by the target setting for measuring the cost of fixed capital: for internal production activities and evaluation of results, for calculating depreciation and calculating taxes, for selling and leasing, collateral transactions, etc. The basic types of valuations of fixed assets are: initial, recovery and residual value.

The full initial cost of the fixed assets of the enterprise is the sum of the actual costs in current prices for: the acquisition or creation of labor tools: the construction of buildings and structures, the purchase, transportation, installation and installation of machinery and equipment, etc. At the full initial cost, fixed assets are taken to the balance of the enterprise, and it remains unchanged during the entire service life of the means of labor and is reviewed when revaluing the fixed assets of the enterprise or specified during modernization or overhaul. Depreciation of fixed assets is also charged from the full initial cost. standards in force on that date.

The full replacement cost is the sum of the estimated costs for the acquisition or construction of new tools of labor similar to those being revalued.

The residual economic value of fixed assets is the difference between the full original or full replacement cost and the accrued depreciation, i.e. this monetary value the value of the means of labor, not transferred to manufactured products, on a certain date. residual value allows you to judge the degree of depreciation of the means of labor, to plan their renewal and repair. During the ongoing revaluation of funds, the amount of accrued depreciation for each unit of labor instruments is simultaneously specified. The replacement cost is also determined taking into account wear and tear. It is calculated as a percentage of the full replacement cost based on accounting data.

Balance sheet value - the cost at which fixed assets are recorded in the balance sheet of the enterprise according to accounting data on their availability and movement. On the balance sheet of the enterprise, the value of fixed assets is listed in a mixed assessment: objects for which revaluation was carried out are accounted for at the replacement cost as of the established date, and new labor tools acquired (or built) after the revaluation are at their original cost. In the practice of enterprises and in teaching materials The carrying amount is often treated as historical because the replacement cost at the time of the last revaluation is the same as the original cost at that date.

Evaluation and improvement of the use of fixed assets solves a wide range of economic problems aimed at increasing the efficiency of production: increasing the volume of output, increasing labor productivity, reducing costs, saving capital investments, increasing profits and profitability of capital and, ultimately, improving the standard of living of society.

Fixed assets of Alyukon LLC:

1. Buildings and structures:

Production hangar with an initial cost of 840 thousand rubles

The useful life is over 30 years. (10th depreciation group) 100%/30 = 3.33% per year

The annual depreciation amount will be = 840 * 3.33 = 28 thousand rubles / year.

2. Power equipment:

Electric power plants (electric transformers, converters) that provide continuous supply of electric current to production equipment.

The useful life is over 15 to 20 years. (7th depreciation group) 100%/15 years = 6.67% per year.

The annual depreciation amount will be = 6.67% * 52.50 thousand rubles. = 3.5 tr.

3. Working machines and equipment:

A) Computers (computer technology): Term beneficial use over 3 to 5 years inclusive. 100%/5 years = 20% per year

Annual depreciation amount = 126 thousand rubles * 20% = 25.2 thousand rubles / year.

B) Radial saws: Useful life over 15 to 20 years inclusive. 100%/15 years = 6.67% per year.

The annual depreciation amount will be = 393.75 * 6.67% = 26.25 thousand rubles / year

C) Copying machine (milling) Useful life over 15 to 20 years inclusive. 100% / 15 years = 6.67% per year.

The annual depreciation amount will be \u003d 336 * 6.67% \u003d 22.45 tr / year.

D) Pneumatic press. Useful life over 10 to 15 years inclusive (Group 6). 100%/10 years=10% per year.

The annual depreciation amount will be = 252 * 10% = 25.2 tr / year.

E) Electric drills. Useful life over 1 to 2 years inclusive (Group 1). 100% / 2 years = 50%.

The annual depreciation amount will be = 37.8 * 50% = 18.9 tr / year

F) Glass cutting machine. Useful life over 7 to 10 years inclusive (Group 5). 100%/10 years = 10% per year.

The annual depreciation amount will be = 10% * 189 tr. = 18.9 thousand rubles / year.

G) Production line for assembling double-glazed windows. Useful life over 7 to 10 years inclusive (Group 5). 100%/10 years = 10% per year.

The annual depreciation amount will be = 10% * 630 tr. = 63 thousand rubles / year.

4. Vehicles: Useful life over 5 to 7 years inclusive. (4th group). 100% / 7 years = 14.28% per year

The annual depreciation amount will be = 14.28% * 420 tr. = 60 thousand rubles / year.

5. Production and household inventory. Useful life over 3 to 5 years inclusive (third depreciation group). 100%/5 years = 20% per year.

The annual depreciation amount will be = 20% * 70 tr. = 14 thousand rubles / year.

All of the above fixed assets - building, equipment, inventory were purchased, delivered and installed with funds from the authorized capital of the enterprise.

Specific gravity element of fixed assets is calculated by the formula:

Where ∑N is the total cost of all fixed assets, and Ni is the cost of the element of fixed assets, the share of which in the total amount is calculated.

Based on the calculated data, we will fill in the table. 3.

The cost of fixed assets

Table 3

Elements of the structure Initial cost, thousand rubles

Unit weight %2

Annual depreciation amount, thousand rubles 1. Buildings and structures 840* 25.02 28 2. Power equipment 52.5* 1.56 3.5

3. Working machines and equipment,

Including:

1964.55* 58.52 199.9 A - computers (computer equipment) 126* 3.75 25.2 B - radial saws 393.75* 11.73 26.25 C - copying (milling) machine 336* 10, 01 22.45 D - pneumatic press 252* 7.51 25.2 E - electric drills 37.8* 1.13 18.9 F - glass cutting machine 189* 5.63 18.9 G - insulating glass assembly production line 630* 18.77 63 Vehicles 420 12.51 60 Production and household equipment 70 2.09 14 Other types of fixed assets 10 0.30 - TOTAL 3357.05 100 305.4

* the amount of costs for working machines, equipment, buildings and structures is determined by their price, taking into account costs in the amount of 5% of the cost of installation and transportation.

working capital

WORKING ASSETS - working capital, part of the means of production, entirely consumed during the production cycle; usually include cash, materials, raw materials, fuel, energy, semi-finished products, spare parts, work in progress, deferred expenses calculated in monetary terms, as well as low-value and wearing items. The cost of working capital is determined by summing the costs of their individual types.

MATERIAL - INDUSTRIAL STOCKS (IPZ)

Used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services);

Intended for sale;

Used for management needs of the organization - other working capital.

PRODUCTION IN PROGRESS - partially finished products that have not passed the full production cycle provided for by the technology, which is necessary so that the products can be sent to the customer, put on the market for sale, shipped to the warehouse of finished products.

FINISHED PRODUCTS - a part of inventories intended for sale (the end result of the production cycle, assets completed by processing (assembly), the technical and qualitative characteristics of which comply with the terms of the contract or the requirements of other documents, in cases established by law).

Conditions for calculating the need for working capital Oh:

The structure of the production cycle (the share of technological time)

Specific weight of technological time - 0.125

ttech=/>ttech.i=(1.3+0.4+0.7+0.8+2.4+1.2+1.2)=8 hour =8 hour / 8 hour/working day * 30cal.day / 22workingdays = 1.36 cal.days

Production cycle Tc=1.36/0.125=10.88 calendar days

Stock standards for materials and components (calendar days)

tzap.m.=60cal.days

Stock standards for finished products in stock (calendar days)

Zdn.=10cal.days

The standard of production reserves is determined by the formula:

Where Zdn is the stock rate in days (= 60 days)

q - volume of production in physical terms (1000 units of production per year)

M - material consumption of products (= 1400 r / unit)

Dk - number of calendar days in the period (365)

We determine the costs of work in progress by the formula:

Where z is the cost of a unit of production (the cost

products = 6421.45 thousand rubles / unit of production),

Tts - the duration of the production cycle in days

Kn.z. - cost increase factor, we calculate by the formula:

Kn.c.=0.5*(1+/>)

Where Zn - initial costs for products \u003d 1400 r / unit of prod.

Kn.c.=0.5*(1+/>)=0.609

Stocks of finished products are determined by the formula:

Ngp \u003d Zdn * /> \u003d 10 * /> \u003d 175.9301 thousand rubles.

We will take the value of other working capital in the amount of 15% of the sum of all other working capital calculated above:

RUB

Based on the calculations performed, we will fill in the table of the cost of working capital.

Working capital cost:

Table 4

Types of working capital Cost, thousand rubles Share, % 1. Stocks of raw materials, materials, etc. 230.137 38.29% 2. Costs of work in progress 116.572 19.40% 3. Stocks of finished products 175.930 29.27% ​​4. Other working capital 78,396 13.04% TOTAL 601,035 100

Calculate the turnover ratio of working capital based on the data obtained:

Sales volume \u003d 1000 * 11566.01 rubles \u003d 11566.01 tr.

The amount of working capital = 601,035 tr.

/> Number of revolutions = Kob = />

Duration

one turn in days

Chapter 2Production program of the enterprise

ANNUAL FUND OF WORKING HOURS for 2007:

With a 40-hour workweek - 1986 hours;

The number of working days with a 5-day working week with two days off is 249.

Description of the technological process:

ALUCON LLC produces aluminum structures for glazing buildings with a variety of architectural solutions, almost any complex shape.

The range of products includes structures for glazing balconies and loggias, windows and doors of any complexity, partitions with thermal and anti-noise filling, prefabricated pavilions, winter gardens.

All products are manufactured according to drawings calculated by designers on a computer using special software packages that use the initial data provided by the customer on the dimensions of the structure, the necessary quantitative and qualitative indicators of the structure.

The aluminum profile and components received for production as a raw material are unloaded from the car body using a crane beam and stacked on racks in the warehouse. From the warehouse, the profile is manually brought to the radial saw, laid out on receiving guides, from where they are easily fed to the cut. For each of the three grades aluminum profile used in production, a radial saw designed for this type is provided.

On the street, the dust and shavings extraction hoses are connected to a waste heap-dust collector, which is cleaned as the waste heap is filled. All small trimmings of profiles are collected and disposed of.

After sawing, the workpieces of the future structures are sorted and transported on a special trolley to the place of assembly, to the place of milling grooves and holes, to the place of cutting holes and technological grooves.

Milling of grooves and holes takes place on a "copy" machine; here the profile is set according to the required length marks, clamped with a pneumatic clamp, and using a lever with a switch, the operator moves the rotating cutter along the profile, which repeats the contour of the template, describing it from the inside. The copy machine is also equipped with a chip dust collector and is connected to a common exhaust system. After milling, the workpieces are transported to the assembly site of the entire structure.

The cutting of technological grooves and holes takes place on a small pneumatic press, which has a movable part covered with a steel mesh. The workpiece is inserted at one end into the steel matrix, and the operator presses the pedal lying on the floor with his foot; the press cuts the groove and, when the pedal is released, returns to its original position, the profile is pulled out and the next one is inserted. Cut blanks are transported to the assembly site. The cut-out parts of aluminum slide along the guide trays into the receiving box behind the machine and are subsequently scrapped.

While the blanks are being processed, the glass shop prepares glass and double-glazed windows for insertion into structures. Cutting, cutting glass and assembly of insulating glass units is carried out in a semi-automatic mode with the participation of two operators and 3 insulating glass assemblers and using a glass cutting machine and high-tech equipment for assembling insulating glass units. All non-liquid residues are placed in a steel box and crushed, and subsequently disposed of. Glass ready for installation is transported on a trolley to the assembly site, from where it is taken by assemblers.

Assembly of structures is carried out on goats or stands, specially equipped with shelves for tools, fasteners and accessories. Here, if necessary, all technological holes are drilled with a power tool (electric drill). All locks are adjustable on the structure, and packed with polyethylene film and thick paper. After packaging, the finished product is marked, completed with additional materials, fasteners, and moved to the site of finished structures.

To carry out technological control and assess the quality of manufactured products, a QCD is provided.

For carrying out minor current repairs of equipment, an electrician is provided as part of the workshop.

Loading of finished products is carried out manually by loaders in automobile transport from the site of finished structures (warehouse for finished products). On average, 1 loader will be able to load 1.5 units of products per day (8 standard hours). The territory of the enterprise is located within the city, but, because manufactured products are intended for installation (assembly) at various construction sites, ALUCON LLC uses road transport to deliver structures to the facility. For 1 working day, a forwarding driver can deliver 4 units of products to objects.

The company works in 1 shift, working hours - 8 hour working day.

Based on statistical data, we note that more and more square meters are being built and put into operation in the region every year. areas of residential and public buildings. For example, in 2007, 2.5 million square meters were put into operation in the region. The proportion of aluminum structures from this volume will be approximately ~ 1%. The construction industry is increasingly beginning to use technologies for the rapid construction of buildings from metal frames, which in turn provide for the use of stained-glass aluminum glazing. Demand for products of this type = 2.5 million * 1% = 25 (*10) thousand square meters, the demand for products of this type in the region continues to grow by 10-15% per year.

The production capacity of the equipment of the enterprise is expressed by the formula:

Mij=Nij*Feffij*nij,

where M is the production capacity in the corresponding natural units;

Nij - hourly rate of productivity of a piece of equipment in natural units;

Fefij - effective fund of operating time of a unit of equipment per year Effective fund of equipment operating time

Fef \u003d (365-weekends and holidays) * (duration of the working day) * (1-/>), where /> - planned equipment downtime \u003d 4%

Feff \u003d 1986 * (1-0.04) \u003d 1906.56

nij is the number of pieces of equipment;

i- type of product;

j - type of equipment.

Calculation of the production capacity of equipment

Table 5

Equipment Model

nij - Number of equipment, pcs.

tij - Labor input, n.h

Nij _{hourly rate of equipment productivity in natural units}

Tefij _{effective fund of operating time of a piece of equipment per year}

Mij _{production capacity of a piece of equipment, nat. units}

A - computers (computer equipment) 6 1.3 4.615385 1906.56 8799.51 C - radial saws 3 0.4 7.5 1906.56 14299.20 D - copying machine (milling) 4 0.7 5, 714286 1906.56 10894.63 E - pneumatic press 2 0.8 2.5 1906.56 4766.40 F - electric drills 12 2.4 5 1906.56 9532.80 G - glass cutting machine 1 1.2 0 .833333 1906.56 1588.80 H - insulating glass unit assembly line 1 1.2 0.833333 1906.56 1588.80 TOTAL 29 8

The production capacity of the entire enterprise is limited by the production capacity of the equipment and, as we see from the table, min(Mij) = 1588.8 units of production per year.

Maximum number of issue marketable products taking into account the production capacity utilization factor (0.63) = (1588.8 * 0.63) = 1000 units of production per year.

In labor terms, it looks like this:

W \u003d PMnat * tij,

Where ПМij = 1000 units of production per year is the production capacity of the equipment, nat.unit.

tij is the labor intensity of processing a unit of production (10 sq. m.) = 8 standard hours.

The planned selling price of 1 unit of production = 10608.24 rubles.

In value terms, the PM will be = 1000 units * 10608.24 rubles. = 10608.24 tr.

Based on the calculations, fill in the table:

Indicators of the production capacity of the enterprise

Table 6

Indicators (per year) Indicator value

Marketable products

A) in kind, units

1000 B) in terms of labor, no. 8000 B) in value terms, thousand rubles. 11566.01

Chapter 3Enterprise personnel

PERSONNEL - the personnel of an institution, enterprise, firm or part of this composition, allocated on the basis of the nature of the work performed, for example, management personnel.

ADMINISTRATIVE AND MANAGEMENT PERSONNEL (AMP) - employees of the administrative apparatus, employees included in the administration of a company, enterprise, organization, office workers, directorate of enterprises and institutions.

INDUSTRIAL AND PRODUCTION PERSONNEL - the main personnel of the enterprise directly engaged in production activities or serving it.

SUPPORT WORKERS

Auxiliary workers - part of the employees of the enterprise who are not directly employed in the main production, but perform auxiliary functions.

Calculation of the need for staff:

In this course work, we use only the above three categories of personnel - administrative, managerial, industrial and auxiliary.

Management personnel include:

1. Director of the organization

2. Chief accountant

3. Manager

Support staff include:

4. QCD controller

5. Electrician

6. Cleaner (maintenance staff)

7. Guard

Industrial and production personnel include:

8. Design engineers

9. Basic production workers

10. Movers

11. Forwarding drivers

To calculate the need for industrial and production personnel, we fill in the following table 7:

Balance of working time of one listed worker per year

Table 7

Indicators Indicator value 1. Calendar time, days. 365

2. Non-working hours:

A) days off

B) holidays

3. Number of working days 249 4. Working days with reduced duration (by 1 hour), days. 6 5. Nominal fund of time, hour. 1986 6. Regular and additional holidays, days 18 7. Study leave, days

8. Sick leave, days

9. Useful fund of working time 1762

An effective fund of time for one worker. Number of main workers

Feff = Nominal fund of working time - vacation * (length of the working day)

Feff=1986-28*8=1762 _{hour/(year*1work)}

Number of main production workers:

Rbas \u003d W / Feff1work \u003d \u003d\u003d 5 people

Of these, the need for designers (engaged in activities on only one type of equipment - computers) = = = 1 person.

Calculate the need for loaders:

Time spent on 1 unit of prod. one loader

8 / 1.5 \u003d 5.33 standard hours.

Total time for loading the planned number of units of production per year \u003d 5.33 * 1000 \u003d 5333 standard hours.

Required number of movers = _{= = =4 pers.}

Calculate the need for forwarding agents:

Time spent on 1 unit of prod. one delivery driver

8/4=2 normal hours

Total time for delivery to the objects of the planned number of units of production per year = 2 * 1000 = 2000 standard hours.

Required number of forwarding drivers = _{= = =2 pers.}

Total number of industrial and production personnel \u003d number of main workers + number of loaders + number of forwarding drivers

5+4+2 = 11 people

The number of support and management personnel is taken from practical considerations in the minimum number (1 person each) in the expectation that each performs its functions in sufficient volume:

Director-1

Chief Accountant -1

Manager -1

TOTAL = 3 people

Support staff:

Security guard - 1 person.

Cleaner - 1 person.

QCD controller - 1 person.

Electrician - 1 person.

TOTAL - 4 people.

Based on the calculations performed, fill in the table below:

Table 8

Personnel categories payroll people % of total Management personnel 3 16.67 Key production workers 11 61.11 Support personnel 4 22.22 Total 18 100

Remuneration of staff:

The calculation is based on the subsistence minimum for the able-bodied population as of the II quarter of 2007 = 4116 rubles.

The wages of the main production workers, loaders and forwarding drivers are calculated depending on the implementation of the production plan (Salary +% - indirect piecework wages).

The salary of each of these employees, as well as administrative and managerial and support staff, is calculated based on the importance of the employee, and is given below in the staffing table:

The percentage of wages depends on the implementation of the set production plan.

Calculation of the payroll of industrial and production personnel:

The calculation of the wage fund is based on the implementation of the production plan by 100%, i.e. 1000 units of production.

The calculation results are shown below in Table 9.

Calculation of the fund of the % part of the wages of industrial and production personnel

Table 9

No. Indicators Values ​​of indicators

main

production

Loaders Forwarding drivers 1. Production volume, units. 1000 1000 1000 2. Piece rate per unit. products, rub. 200 120 90 3. Wage tariff fund, rub. 200,000 120,000 90,000 4. Bonuses for completing tasks (20-30% of the salary tariff fund), rub. 40,000 24,000 18,000 5. Basic salary (points 3+4), rub. 240,000 144,000 108,000 6. Bonuses for professional skills, length of service, rub. (10% of the salary tariff fund) 20,000 9,000 10000 8. Additional salary (items 6+7), rub. 30000 9000 9. Annual payroll fund (items 5+8), rub. 270000 144000 117000 10. Average monthly salary of 1 employee, rub. 4500 3000 4875

The total annual payroll of industrial and production personnel = 270,000 + 144,000 + 117,000 = 531 thousand rubles.

Staffing of the enterprise

Table 10

Structural subdivision Main functions of the subdivision Position Number of staff units Salary, rub. Annual salary fund, thousand rubles AUP Organization management Director 1 20000 240 AUP Organization management Chief Accountant 1 15000 180 AUP Organization management Manager 1 10000 120 QCD Quality control QCD controller 1 8000 96 Security Protection of the organization's property Security guard 1 6000 72 OP Service personnel Cleaner 1 4116 49,392 Production Production functions Engineer -constructor 1 4116 49.392 Production Production functions Main worker 4 4116 197.568 Production Production functions Loader 5 4116 246.960 Transport Transport functions Forwarding driver 2 4116 98.784 TOTAL 18 1350.096

Chapter 4Financial results of the enterprise

4.1.Calculation of unit cost

* 10 m2 of aluminum structures are taken per unit of production

To calculate the unit cost of production, we define the cost items:

1. The cost of materials - amount to 1400 rubles / unit of production.

2. Costs for wages(variables)

Annual payroll fund for industrial and production personnel / annual volume of production = 531 thousand rubles / 1000 = 531 rubles / unit of production

3. Deductions for social needs (variables) = 531 rubles * 26% = 138.06 rubles / unit of production

Total amount of variable costs per unit of output = Social contributions (variables) per unit of output + Annual wage bill for industrial production personnel per unit of output + Costs of materials per unit of output

∑ \u003d 1400 + 531 + 138.06 \u003d 2069.06 r / unit of production

4. Cost estimate for management (fixed costs):

4.1. Equipment depreciation = 305.4 thousand rubles / year.

4.3. Current equipment repairs (5% of the cost) = 1964.5524 thousand rubles * 5% = 98.228 thousand rubles / year.

4.5. Staff salary according to the staffing table = 1350096 rubles / year.

4.6. Deductions for social needs (UST = 26% of the payroll) = 26% * 1350.09626 thousand rubles. =351,025 thousand rubles

4.7. Other management costs (20% -50% of the total cost of cost items from paragraph 4.1. to paragraph 4.6. according to the methodological task)

\u003d (305.4 + 196.455 + 98.228 + 42 + 1350.096 + 351.025) * 50% \u003d 1171.602 thousand rubles.

Based on the calculations performed, we will make an estimate of management costs (Table 11)

Cost estimate for management

Table 11

No. Cost items Value, thousand rubles. 1. Depreciation of equipment 305.4 2. Maintenance of equipment (10% of the cost) 196.455 3. Maintenance of equipment (5% of the cost) 98.228 4. Maintenance of transport (10% of the cost) 42 personnel and key employees (salary part of the salary). 1350,096 6. Social contributions 351,025 7. Other management costs (50% of the total cost of cost items 1 to 7) 1171,602 TOTAL management costs 3514,806

Let's calculate the costs of management per unit of production based on the implementation of the plan in 1000 units of production per year:

Management costs / 1000 \u003d 3514.806 thousand rubles / 1000 units of prod. = 3514.81 rubles / unit

5. Commercial expenses will be taken equal to 15% of the production cost.

Production cost = 3514.81 + 2069.06 = 5583.87 rubles.

Selling expenses = Production cost * 15% =

5583.87 * 15% \u003d 837.58 rubles / unit. prod.

Based on the data obtained, we will fill in table 12 - Calculation of the cost of production:

Unit costing

Table 12

Calculation items Indicator value, rub. 1. Main materials ( variable costs) 1400 2. Wages of key employees (piecework) (variable costs) 531 3. Social contributions (variable costs) 138.06 4. Management costs 3514.81 5. TOTAL production cost 5583.87 6. Selling expenses 837.58 7. TOTAL gross unit cost 6421.45

4.2 Profits of the enterprise: types, distribution, use

PROFIT - the difference between the income of an economic entity (eg, firms) and total costs. This most general definition, apparently, is able to cover the numerous definitions available in the literature: political and economic (where P., based on a different understanding of its economic nature, is defined differently for socialist and capitalist enterprises), accounting and financial (balance sheet, net P., etc.); P. in the economic and mathematical sense, which is characterized as the difference between the income and costs of an economic object, calculated in the estimates of the optimal plan (in objectively determined estimates).

Fundamentally, the difference between actual profit and economic profit: in the first case, P. is measured by the difference between the income and costs of the company, including costs and depreciation; in the second case, the opportunity costs are also taken into account.

TYPES OF PROFIT

Distinguish between accounting profit and net economic profit. As a rule, economic profit is understood as the difference between total revenue and external and internal costs.

In this case, the normal profit of the entrepreneur is also included in the number of internal costs. (The normal profit of an entrepreneur is the minimum wage required to retain entrepreneurial talent.)

Profit, determined on the basis of accounting data, is the difference between income from various activities and external costs.

Currently, five types (stages) of profit are distinguished in accounting: gross profit, profit (loss) from sales, profit (loss) before taxation, profit (loss) from ordinary activities, net profit (retained earnings (loss) of the reporting period).

Gross profit is defined as the difference between the proceeds from the sale of goods, products, works, services (minus VAT, excises and similar obligatory payments) and the cost of goods, products, works and services sold. The proceeds from the sale of goods, products, works and services are called income from ordinary activities. Costs for the production of goods, products, works and services are considered expenses for ordinary activities. Gross profit is calculated by the formula

where BP - sales revenue; C - the cost of goods sold, products, works and services.

Profit (loss) from sales is the gross profit minus management and selling expenses:

where Ru - management costs; Rk - commercial expenses.

Profit (loss) before taxation is profit from sales, taking into account other income and expenses, which are divided into operating and non-operating:

where Sodr - operating income and expenses; SVDR - non-operating income and expenses.

The number of operating income includes receipts associated with the provision for a fee for the temporary use of the organization's assets; receipts related to the provision of rights arising from patents for inventions, industrial designs and other types of intellectual property; income related to participation in the authorized capital of other organizations (including interest and other income on securities); proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods; interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank.

Operating expenses are expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets; expenses associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property; expenses associated with participation in the authorized capital of other organizations; interest paid by the organization for providing it with funds (credits, loans) for use; expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (other than foreign currency), goods, products; expenses related to payment for services rendered by credit institutions.

Non-operating income is fines, penalties, forfeits for violation of the terms of contracts; assets received free of charge, including under a donation agreement; receipts in compensation for losses caused to the organization; profit of previous years, revealed in the reporting year; amounts of accounts payable and depository debts for which the limitation period has expired; exchange differences; the amount of revaluation of assets (excluding non-current assets).

Non-operating expenses include fines, penalties, forfeits for violation of the terms of contracts; compensation for losses caused by the organization; losses of previous years recognized in the reporting year; the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect; exchange differences; the amount of depreciation of assets (excluding non-current assets).

Profit (loss) from ordinary activities can be obtained by deducting from the profit before tax the amount of income tax and other similar obligatory payments (the amount of penalties payable to the budget and state off-budget funds):

where H is the amount of taxes.

Net profit is the profit from ordinary activities, taking into account extraordinary income and expenses (Fig. 20):

where CDR are extraordinary incomes and expenses.

Extraordinary revenues are considered receipts that arise as a consequence of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.). These include insurance compensation, the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. Extraordinary expenses include expenses that arise as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.). P.).

The net profit of the enterprise, i.e. the profit remaining at its disposal, is determined as the difference between the balance sheet profit and the sum of income taxes, rent payments, export and import taxes.

Net profit is directed to production development, social development, material incentives for employees, creation of a reserve fund, payment to the budget of economic sanctions related to the violation of the current legislation by the enterprise, for charitable and other purposes.

Using cost method pricing (In general view The model of pricing using costly pricing methods can be represented as follows: Total costs+ Desired income + Indirect taxes in the price) we calculate the wholesale price of a unit of production:

Tsopt \u003d Full + N + NP

Tsopt - wholesale unit price

H - margin, including a profitability level of 40% and compensating income tax 24% and value added tax 18% (the value is in direct proportion to the cost)

Full - Full unit cost = 6421.45 p.27

H=K*Full,

where K is a numerical coefficient

By mathematical calculations, I found the coefficient

Tsopt \u003d (Full + 0.5264 * Full) \u003d 9801.70 rubles.

VAT \u003d Tsopt * 18% \u003d 9802.70 * 18% \u003d 1764.31 rubles.

Selling price Tsotp \u003d Tsopt + VAT \u003d 1764.31 + 9802.70 \u003d 11566.01 rubles.

Full cost of all products \u003d volume of production for the year * Cost of 1 unit. \u003d 1000 units * 6421.45 rubles. = 6421.45 thousand rubles.

Sales revenue \u003d volume of products for the year * Tsopt \u003d 1000 * 9802.70 \u003d

9802.7 thousand rubles

Profit from sales = Sales revenue (excluding VAT) – Total cost of all products

9802.7 thousand rubles -6421.45 thousand rubles. = 3380.25 thousand rubles.

Income tax, NP = 24% * 3380.25 thousand rubles. = 811.26 thousand rubles.

Net income = Profit of sales - NP

3380.25 thousand rubles -811.26 thousand rubles. = 2568.99 thousand rubles.

Calculation of unit price and amount net profit

Table 13

Indicators Indicator value 1. Total unit cost of production, rub.

2. The level of profitability of products,%

3. Wholesale price of a unit of production, rub. 9802.70 4. Value added tax (at a rate of 18%), rub. 1764.31 5. Selling price per unit of production, rub. 11566.01 6. Total cost of all products, thousand rubles. 6421.45 7. Sales proceeds in wholesale prices, thousand roubles. 9802.70 8. Profit from sales, thousand rubles. 3380.25 9. Income tax (at a rate of 24%), thousand rubles. 811.26 10. Net profit, thousand rubles. 2568.99

Using the calculated data, we can determine the critical production volume (i.e. the profitability threshold) of a given enterprise:

qcr=Z/(Copt-zper),

where qcr is the critical volume of production in physical terms

Z-value of fixed costs for the entire volume of production =

Management costs + commercial expenses (15%) = 3514.806 + 15% = 4042.0269 thousand rubles.

zper - specific variable costs per unit of production \u003d variable costs + commercial costs (15%) \u003d 2069.06 + 15% \u003d 2379.419 rubles.

Tsopt = 9802.70 rubles.

qkr = 4042.0269 thousand rubles / (9802.70 rubles / 1 unit -2379.419 rubles / 1 unit) = 544.50 units prod.

Let's define the margin of financial strength:

Let's calculate the indicators to fill in the summary table of the main economic indicators:

Indicators of the effectiveness of the use of fixed assets:

Return on assets =

capital intensity=

/>=/>=0,3424

Salary fund:

Z.p. main workers (piecework) + fund z.p. constant =

531 thousand rubles + 1350.096 thousand rubles = 1881.096 thousand rubles.

Average monthly salary of 1 employee:

1881.096 thousand rubles/12/18= 8708.77 rubles

Production of commercial products per 1 worker =

Production of marketable products per 1 main worker =

Costs per 1 ruble of marketable products, rub.

Product profitability, %

PROFITABILITY OF PRODUCTS - the ratio of profit from the sale of products to the full costs (cost) of its production and circulation.

Return on sales, %

PROFITABILITY OF SALES - the ratio of profit from the sale of products to the volume of sales for a certain period.

Return on assets, %

where Assets of the enterprise - money, accounts receivable, working capital, fixed capital and intangible assets.

Enterprise assets \u003d Cost of fixed assets + working capital + fixed (authorized) capital \u003d 3357.05 thousand rubles. + 601,035 thousand rubles + (6000-3357.05-601.035) thousand rubles = 6000 thousand rubles.

Return on assets, %= />

Conclusion

The conditional enterprise is profitable. Net profit amounted to 2568.99 thousand rubles. at the end of the year. The enterprise is able to repay short-term liabilities; labor productivity is high.

Net profit can be used to increase the productivity of the enterprise by more than 1.5-1.7 times by increasing production capacity by purchasing 2 types of equipment that clearly limit the volume of output - a glass cutting machine (1) and a production line for assembling double-glazed windows (2). But since this is due to the need to increase production space, hire additional basic production workers and the emergence of other costs, you must first carry out marketing research(using funds from the net profit received by the enterprise), to determine the increase and / or decrease in demand for this product in the regional market. The risk in this case will be justified.

Summary table of the main economic indicators of the company

№ Indicators Indicator value 1. Volume of marketable products, thousand rubles. 11566.01 2. The volume of marketable products, n.-h. 8000 3. Profit from sales, thousand rubles. 3380.25 4. Net profit, thousand rubles. 2568.99 5. Total cost of production, thousand rubles. 6421.45 6. The cost of fixed assets, thousand rubles. 3357.05 7. The cost of working capital, thousand rubles. 601.035 8. Number of personnel of the enterprise, pers. 18 Including: key workers 11 Managers, specialists and employees 9 9. Staff payroll fund, thousand rubles. 1881.096 10. Average monthly salary of one employee, rub. 8708.77 11. Efficiency of use of fixed assets: 12. - return on assets 2.52 - capital intensity 0.3424 13. Turnover ratio of fixed assets 19.24 14. Duration of one turnover, days. 18.97 15. Production of marketable products in the calculation: - per worker, thousand rubles. 642.566 - for one main worker, thousand rubles. 1051.455 16. Costs per 1 ruble of commercial output, rub. 0.55 17. Product profitability, % 52.64 18. Sales profitability, % 29.23 19. Return on assets, % 42.81 20. Critical production volume, units. 544.50

Bibliography:

1. Novitsky N.M. Organization of production at enterprises - M .: "Finance and statistics", 2002

2. Economics of the Enterprise / Ed. N.A. Safronova - M .: Jurist, 2004.

3. Tax Code R.F.

4. Labor Code R.F.

5. Merkushova N.I. Economics of the organization (enterprises). Teaching aid. Samara Institute of Management, Samara, 2005.

6. ReisbergB. A., Lozovsky L. Sh., Starodubtseva E. B. Modern Economic Dictionary. 5th ed., revised. and additional - M.: INFRA-M, 2007. - 495 p.- (B-ka dictionaries "INFRA-M").

Lesson topic: Economic bases of activity of firm.

Lesson type: lesson of generalization and systematization of knowledge, skills and abilities.

Type of lesson: business game "Business".

Lesson Objectives:

• educational: generalization and systematization of knowledge on the topics: "Demand and supply", "Market", "Production"; "Competition";
• developing: contribute to the formation of the development of economic thinking skills, the ability to apply theoretical knowledge in practice and implement economic calculations;
• educational: promote the improvement of cooperation skills; education of independence and vitality, responsibility in making important decisions, goodwill towards others.

Basic concepts:

Lesson equipment: tables: "Answers to the test", "Test yourself!", "Dependence of the number of meals on the price", "Calculation of the results of the cafe" ___________________ "", "The results of the activities of firms"; "Economic dominoes"; "Traffic light" cards; calculators ; tests.

Epigraph to the lesson: The pursuit of profit is the only way people can meet the needs of those they don't know at all. ( Friedrich von Hayek)

DURING THE CLASSES

I. Organizational moment

1. Greeting
2. Checking absentees.
3. Checking the readiness of students for the lesson.

II. Introductory speech of the teacher

Today we have an unusual lesson. We will conduct a business game "Business". Listen to some business sayings:

• Business is a game, the greatest game in the world - if you know how to play it. ( Thomas J. Watson)
• Business is actually a profession that requires no less knowledge and skills than jurisprudence or medicine, but, in addition, requires the possession of more money. ( Walter Baghot)
• Business is like riding a bike. Either you go forward or you fall. ( John D. Wright)
• The businessman who does nothing but make money is the worst type of businessman. ( Henry Ford)

Do you understand their meaning? Do you agree with these statements? (Students' answers)

- To play the game, you were divided into groups of 4-5 people. Each group is a firm - a cafe. You are competitors.
Evin Kannan (1861-1935) stated: "Economic competition is not war, but rivalry in the interests of each other."
The activity of the firm makes sense for its owners only if they receive income in the form of profit. Profit is one of the main forms of cash savings, the main source of funds for the development of the enterprise itself and the country's economy as a whole.
Therefore, your task during the game is to get the most profit.
But before you start the game, we will admire your knowledge together - and for this we will conduct a survey using the "Traffic Light" and testing.

III. Updating of basic knowledge

Poll "Traffic light"

"Traffic light" is a strip of cardboard, red on one side and green on the other.
During the survey, students raise the "Traffic Light" with the red or green side to the teacher, signaling their readiness for an answer. Red means I don't know, green means I know. On a separate piece of paper, everyone notes how many times they showed a red card.
One of the guys (at the choice of the teacher), who showed a green card, gives the answer.

Survey on basic concepts:

• Cost price
• Revenue
• Gross profit
• Net profit
• Tax

Upon completion of the "Traffic Light" survey, students hand over the results of their answers to the teacher.

Test(group work)

Find which (which) of the following statements is correct:

1. Net profit is:

A) the income of the manager of the company;
B) the company's income from the sale of products;
C) sales revenue minus the cost of paying for factors of production;
D) sales revenue minus the cost of paying for factors of production, taxes and other obligatory payments.

2. How does sales revenue differ from accounting profit:

A) the value of opportunity costs;
B) size marginal cost;
C) the amount of explicit costs;
D) the value of economic costs.

3. Decreasing which indicator contributes to profit growth:

A) the volume of sales;
B) price
B) profitability;
D) cost.

4. Revenue is:

A) the amount of receipts from all sources received by an individual;
B) the difference between the income received by the firm and the costs incurred by it;
C) the amount of proceeds received by the firm from the sale of goods and services;
D) the same as the profit of the firm.

5. Prices in a market economy:

A) grow primarily due to the desire of sellers to get higher profits;
B) are installed by manufacturers;
C) are determined by consumers;
D) change as a result of the interaction of supply and demand.

The answers are recorded in the "Answers to the test" table.

Test Answers

Cafe name _________________________________

IV. Motivation of educational activity of students

The business game "Business" provides an excellent opportunity to remember, put into practice, consolidate and expand knowledge on the topics: "Demand and supply", "Market", "Production", "Competition".
This game simulates the work of competing firms producing the same product.

The order of the game:

• Students are divided into groups of four or five. Each group is a firm - a cafe.
• Members of the group determine the name of the cafe.
• The owners of each cafe decide on the level of prices according to the table presented on the board "Price of Lunch", remembering that the goal of the company is to maximize profits.
• The host, according to the set price, announces the number of meals.
• Cafe owners make calculations in the table to calculate the results.
• The amount of net profit received in a given month is recorded in the summary table "The results of the activities of firms" presented on the board.
• Summarizing.
• Analysis of the results of the cafe.

V. Business game "Business"

The proposed game "Business" is associated with a whole complex economic concepts and laws relating to the activities of the firm in the market. During the game, one has to remember both the law of demand, and the efficiency of scale of production, and the formulas for calculating such business characteristics as cost, revenue, total and net profit, and income tax.
Students are divided into groups of four or five. They are competitors.
Each group is a firm - a cafe. Their goal is to earn a large profit, since the main principle of the activity of any company is the desire to maximize profits.
The leader (teacher) has a table "Dependence of the number of meals on the price."
Only the first column of the "Price of Lunch" table is shown on the board.

The dependence of the number of meals on the price

Each group, after consulting and keeping a commercial secret, puts down the price in the table for calculating the results. The price can be changed once a month. During the game, cafe owners find the best price for lunch.

Calculation of the results of the cafe "_____________________"

Depending on the chosen price, the presenter, secretly from other teams, using the data of the table "Dependence of the number of meals on the price", informs them about the number of meals per month. The cafe owners then calculate the net profit for the month.
The cost of one meal during the entire game will be 70.00 rubles. The income tax rate is 24%.
The results of each month are recorded in the summary table "Results of the activities of firms" presented on the board.

Firm performance

The period of time covered by the game (quarter, half year, year) is chosen by the teacher. After the time has elapsed, the net profit of each cafe for the entire period of work is calculated.
The cafe that has received the largest amount of net profit for the entire period of work wins.

The results of the game are discussed on the following issues:

1. A firm that has earned a large profit reports how it achieved this.
2. A firm that has earned less profit analyzes the reasons for the lag.
3. What activities would you take to get ahead of your competitors?

VI. Reflection(group work)

"Economic Domino"

Each group is given a set of cards (on each card there is a word (words) or a sign), from which it is necessary to make formulas for determining accounting profit, economic profit, net profit, revenue, cost.

Accounting profit= revenue - cost

economic profit= revenue - economic costs

Net profit= accounting profit - taxes

Revenue= price x quantity

Cost price= cost of raw materials + cost of materials + cost of fuel + cost of electricity + wages + depreciation + costs of maintaining buildings + costs of maintaining equipment

VII. Homework

A task. Determine the cost of production and revenue, if the company's profit is known - 5000 rubles, the rate of return is 25%.

Write an essay on the topic:“Why do sellers quite often resort to the following method: “If you purchase N units of goods, you will receive N + 1 units at a purely symbolic price”?

VIII. Feedback

Feedback card

ANNOTATION

The main aspects are detailed economic activity firms. The issues of market structure are considered from the point of view of different degrees of freedom of competition. The features of resource markets and pricing issues are disclosed in detail.
Designed for students of direction 521600 (080100.62) "Economics", specialty 060500 (080109.65) "Accounting, analysis and audit", 061100 (080507.65) "Management of the organization".

Tutorial is an electronic version of the book: MICROECONOMICS. ECONOMIC FOUNDATIONS OF THE FIRM: Proc. allowance / Savello L. L., Ivanova M. A., Kartashov B. A., Andreev G. N.; Ed. L. S. Shakhovskoy / VolgGTU. Volgograd. 2006. - 80 p.

Chapter I. The economic foundations of the firm: costs, income, profit
1.1. Production function of the enterprise
1.2. The concept of production costs
1.3. The concept of production costs and their types
1.4. Production costs in the short run
1.5. production costs in long term
1.6. Firm income and profit
Glossary

Chapter. II. Market Structure
2.1. Classification of market structures
2.2. perfect competition market
2.3. Imperfect Competition and its forms
2.4. Indicators of monopoly power
2.5. State regulation of the market: antimonopoly law
Glossary

Chapter III. Resource markets and their pricing
3.1. Features of the resource market and their functions
3.2. Types of resource market
3.3. Fundamentals of the theory of production and marginal product
3.4. Wage as the price of a resource for labor
3.5. interest and capital. Time factor and discounting
3.6. Economic rent
3.7. Profit and business income
3.8. The income of the population. Distribution and redistribution of income
3.9. Social protection population
Glossary

Literature

Electronic version books: [Download, PDF, 1.11 MB].

Adobe Acrobat Reader is required to view the book in PDF format. new version which can be downloaded for free from the Adobe website.

Introduction…………………………………………………………………………...3

1. Economic bases of the enterprise activity…………………………5

1.1. Characteristics of the legal form of the enterprise……...5

1.2. Form of remuneration at the enterprise…………………………………….9

1.3. Intangible assets used in the enterprise……………..12

1.4. Pricing policy of the enterprise………………………………………………………15

2. Organization of accounting at the enterprise……………………….17

2.1. Organization of accounting at the enterprise…………………..17

2.2. Technique and forms of accounting………………………………..19

3. The study of information technologies used at the enterprise ... ..24

3.1. Introduction to automated processing systems

information and management………………………………………………….24

3.2. Familiarization with database management systems………………27

Conclusion………………………………………………………………………31

Appendix…………………………………………………………………………32

List of used literature………………………………………………...37

Introduction.

Informatization in the field of management involves, first of all, Increasing the productivity of employees by reducing the cost / production ratio, as well as improving the qualifications and professional literacy of specialists involved in managerial activities.

The scope of application of new information technologies based on a PC and advanced means of communication is very extensive in the economy, including various aspects, from providing the simplest functions of office correspondence to system analysis and support for complex decision-making tasks. Personal computers, laser and optical technology, mass media and different kind communications, including satellite communications, allows institutions, firms, organizations, their labor collectives and individual specialists to receive at the right time in full all the necessary information for the realization of their professional, educational, cultural and even domestic interests.

The practice took place in the Kizlyar ZUS, namely in the information and computing center from 28.04.08. to 04.07.08, as an assistant to the network administrator and engineer of the information and computing center.

Field trip goals:

1. Training students as specialists in the development of applied software for personal computers;

2. Improvement of theoretical knowledge and practical skills acquired by students during their college education;

3. Increasing the independence of students in solving complex production problems that arise at the enterprise.

Objectives of production practice:

The purpose of this report is to characterize the economic foundations of the enterprise, the organization of accounting at the enterprise, to study the methods used at the enterprise Information Technology.

Report structure: introduction, three sections, eight subsections, conclusion, appendix, bibliography.

1.1 Department name:

complete - Limited Liability Company, Kizlyar Zonal Communication Center

1.2 abbreviated - OOO Dagsvyazinform KZUS

1.3 Limited Liability Company Kizlyarsky ZUS, hereinafter referred to as the "Organization" limited liability company.

1.4 The Organization has the exclusive right to use its trade name.

1.5 The organization is included in the information system Russian Federation and in its activities is guided by the current legislation

Russian Federation, as well as this Charter.

1.6 The Organization is a legal entity, owns separate property, accounted for on an independent balance sheet. Has the status of a legal entity

1.7 Members of the Organization may be legal entities and individuals.

1.8 The Organization is liable for its obligations with all its property, may, on its own behalf, acquire or exercise property and non-property rights, bear obligations, be a plaintiff and defendant in court.

1.9 Members of the Organization are not liable for its obligations and bear the risk of losses associated with the activities of the Organization within the cost

their contributions

1.10 The Organization is free to participate alone or jointly with other legal and individuals in other commercial and non-profit organizations on the territory of the Russian Federation and beyond

its limits in accordance with the Legislation of the Russian Federation and the relevant foreign state

1.11 The Organization has the right, in accordance with the established procedure and in agreement with the Register, to open branches and representative offices without granting them the rights of a legal entity, to grant them rights within the statutory provisions of the Organization.

1.12 The organization has round stamp with its branded full

name in Russian, indication of organizational and legal

forms and locations, stamps and letterheads with company name, own emblem and other means of visual identification.

1.13 The organization creates without limitation of the period of activity and carries out its activities on the basis of a license from the Central Register of Organizations of the Russian Federation

1.14 The organization is independent of state authorities and management in making decisions. Except as otherwise provided by applicable law.

1.15 Location Organization: (Address and phone numbers)

2 OBJECTIVES AND ACTIVITIES OF THE ENTERPRISE

2.1 The main objectives of the Organization are:

Timeliness of attraction of resources;

Compliance with economic standards established for

activities Organization

Ensuring continuous accounting and reporting of daily balances,

submission of timely and reliable reports and other information to the territorial institution of the Register of Organizations that supervises the activities of the "Organization";

Ensuring the official level of profitability of work Organization

1. Economic bases of the enterprise.

1.1. Characteristics of the organizational and legal form of the enterprise.

According to Civil Code In the Russian Federation, all enterprises, depending on the main purpose of their activity, are divided into: non-profit and commercial.

Non-profit enterprises do not have as their goal, unlike commercial ones, the extraction of profit as the main goal and do not distribute profits among the participants. An example of such enterprises are various consumer cooperatives, public or religious organizations.

Commercial enterprises in accordance with their organizational and legal forms can be classified according to several criteria.

Business partnerships and companies are recognized as commercial organizations on the shares of the founders authorized capital.

Partnerships are an association of persons, and companies are an association of capital.

Economic partnerships can be created in the form of a general partnership, with unlimited liability and a limited partnership.

General partnership is distinguished by two features: the entrepreneurial activity of its participants is considered the work of the partnership itself, and for its obligations any of the participants is liable with all its property.

A limited partnership is distinguished by the fact that it consists of two groups of participants. Some of them carry out entrepreneurial activity on behalf of the entire association. Since their contributions become the property of the partnership, they only bear the risk of losing them. Therefore, limited partners are excluded from doing business in the partnership, retaining only the right to receive income from their contributions, as well as information about the activities of the partnership

A joint-stock company is one of the most complex organizational and legal forms of enterprises.

Joint stock companies are divided into two types: open joint stock company (JSC), closed joint stock company (CJSC). Open: Members may dispose of their shares without the consent of other shareholders. Closed: the shares of such a company are distributed only among its participants.

unitary enterprise – commercial organization not endowed with the right of ownership of the property assigned to it. The property is transferred by the owner to economic management. It is indivisible and cannot be distributed among deposits, including among employees of the enterprise.

Certification of conformity - proof of conformity of a product, goods, services, requirements. Conformity is a procedure by which a claim can be made to give assurance that a product conforms to specified requirements. There are two ways: supplier declaration of conformity and certification.

The supplier's application contains information: manufacturer's address, product designations and Additional information about him, the name, date and number of the standard referred to by the manufacturer, an indication of the manufacturer's personal responsibility, etc.

Mandatory requirements in the certification procedure - the participation of a third party is carried out according to the rules of a certain procedure, i.e. according to one or another system of certification.

A certification system is a system that certifies according to its own rules regarding both procedure and management.

Labor contract- an agreement between the employer and the employee, according to which the employer undertakes to provide the employee with work according to the stipulated labor function, ensure working conditions, pay the employee wages in a timely manner and in full,

and the employee undertakes to personally perform the labor function determined by this agreement, to comply with the internal labor regulations in force in the organization.