The purpose of production in a market economy. Organization (enterprise) in a market economy. Concept, principles, functions and methods of management
ENTERPRISE ECONOMY
| Introduction to the subject……………………………………………….. | |
| Section 1. Lecture course………………………………………. | |
| Topic 1. An enterprise in a market economy……….. | |
| Topic 2 Fixed assets and production capacities of the enterprise ……………………………………………………………. | |
| Topic 3. Working capital and current assets of the enterprise. | |
| Theme 4. General and production structure of the organization……. | |
| Theme 5. The labor resources of the enterprise and their management ...... | |
| Topic 6. Compensation of employees……………………………….. | |
| Topic 7. Production planning of the enterprise... | |
| Theme 8. Investment activity of the enterprise……….......... | |
| Topic 9. STP and innovation policy………………………. | |
| Topic 10. Social forms of organization of production……. | |
| Topic 11. Production costs, gross income and profit ....................................................... ................................................. .. | |
| Topic 12. Economic efficiency economic activity and the state of the balance sheet of the organization (enterprise)……. | |
| Section 2. Practical exercises ………………………………… | |
| Questions for the exam ………………………………………………… | |
| Bibliographic list ……………………………………... |
Introduction to the subject
In the classical definition of P. Samuelson, economics is the science of how society uses certain limited resources to produce useful products and distributes them among various groups of people. Therefore, the economics of the enterprise is the science of how this is carried out within the framework of each individual enterprise.
In recent years, the Russian economy has shown relatively high, stable growth, but there have been no significant progressive changes in its structure. The fuel and energy complex makes up a significant part of the gross domestic product. The economy has not yet become socially oriented.
In order for the Russian economy to be more stable, it is necessary to form and consistently implement a structural policy that meets the new challenges of the global economy. This policy should be based on the maximum use of innovative technologies and the knowledge economy, which create conditions for long-term economic growth, increase the country's competitiveness and reduce dependence on the world market.
All this requires deep economic knowledge. In a market economy, only the enterprise that most competently and competently determines the requirements of the market, creates and organizes the production of products that are in demand, and provides a high income for skilled workers will survive.
The tasks can be completed only with a good assimilation of the basics enterprise economics. To help in the development of this discipline is the purpose of these guidelines.
Section One
LECTURE COURSE
Topic 1. Enterprise in a market economy
1.1.Structure of the national economy:
Spheres, sectors, complexes, industries
National economy (national economy)- a historically established system of branches of the production and non-production spheres interconnected by the social division of labor within certain territorial boundaries, due to belonging to the state system.
The national economy can be conditionally divided into two spheres: production and non-production. The production sector is a set of sectors of the national economy and activities related to the creation of wealth, mainly in the form of tangible products.. The non-production sphere includes a set of industries and activities for servicing the population and the national economy, and managing them.
Another form of division of the economy is the division into sectors. Sector - a group of primary structural links of the economy, united by socio-economic relations, and primarily by the form of ownership of the means of production. Allocate state and non-state sectors of the national economy. The non-state sector includes the private sector, the sector of collective ownership, the cooperative sector and the sector of non-profit organizations.
The third form of division of the national economy is the allocation of complexes into which sectors of the economy are combined either on the basis of a common production technology and finished products, or by territorial affiliation. In the first case, they talk about industrial, agricultural, construction, transport, or larger complexes, for example, agro-industrial. In the second case, the concept of a territorial production complex is used - a set of economically interconnected, proportionally developing industries, concentrated in a limited area, using its resources. The territorial production complex, as a rule, includes specialized enterprises, complementary production facilities, industrial and social infrastructure facilities. The basis for the creation of complexes is either the existence of current legislation (for example, belonging to one ministry), or some kind of feature of the territory (for example, a gas field).
The fourth form of division of the national economy is associated with the concept of industry. The industry represents a part of the economy, an area of production and economic activity, which includes objects that have the unity of the functions performed, the types and purpose of the products produced, the technological processes used. In the sectoral structure of the economy, it is customary to distinguish two groups of industries: industries of material production and industries of the socio-cultural sphere. Industry is the leading branch of material production. In developed industrial countries, it accounts for up to 50% of manufactured products, while agriculture in such countries accounts for 10 to 20% of the value of the product produced, and construction accounts for 10-15% of total material production. Industrial activities include mining, primary processing, processing of raw materials, production of materials, energy, end-use products.
Industry and Agriculture, in turn, can be divided into a number of industries or clusters. For example, in industry it is customary to single out such branches as:
· mining: coal, oil, gas, mining;
· processing: metallurgical, chemical, petrochemical, energy, food;
· machine-building;
· light.
Topic 2. Fixed assets and production capacities
Enterprises
Authorized capital and property of organizations and
Enterprises
To carry out production activities, the enterprise uses economic resources or factors of production, usually limited, which are divided into material resources (land and capital) and labor resources.
All funds advanced in the activity of the enterprise can be called capital. The structure of the capital of a separate enterprise is presented in Table 2.1.
Table 2.1
Enterprise capital structure
An important role in the activities of an enterprise (joint stock company) is played by the authorized capital. This, in fact, is the material base for the production and other activities of the enterprise. The authorized capital of a joint-stock company consists of the nominal value of the company's shares acquired by shareholders and determines the minimum amount of the company's property that guarantees the interests of its creditors. Authorized capital is a source of fixed and own working capital of an enterprise, formed in the process of its establishment and further development.
The authorized capital performs the following main functions:
determines the initial capital;
guarantees the interests of creditors;
determines the share of participation of each shareholder;
Allows you to record shares at their nominal value.
The property of an organization is understood as material objects of civil law, and, above all, property rights. Traditionally, property is divided into movable and immovable. Real estate includes land plots, subsoil plots, separate input objects and everything that is firmly connected with the land, that is, objects that cannot be moved without disproportionate damage to their purpose (buildings, structures, etc.). Real estate also includes state registration air and sea vessels, inland navigation vessels, space objects. Property that is not related to immovable property, including money and securities, is recognized as movable property.
Civil Code the classification of things as objects of civil law into divisible and indivisible was adopted. Divisible things include only those items that can be divided without prejudice to their economic purpose. If heterogeneous things form a single whole, which implies their use for a common purpose, they are considered as one thing (complex thing). Complex things differ from indivisible things in that each part of a complex thing has an independent value.
Civil law establishes such a special type of real estate as an enterprise. The enterprise is considered as an object of civil law as a property complex, which itself as a whole or its parts can be the subject of civil law transactions or administrative transfer to other entities. The composition of the enterprise as a property complex includes all types of property intended for entrepreneurial activity, as well as property and non-property rights to the results of intellectual activity and equivalent means of individualization of the enterprise (company name, trademark, service mark, etc.). Withdrawal from the property complex of any of these objects must be specifically provided for by law or by agreement.
Percentage of total
Inventory values
Class A
Class B
0 25 50 75 100 percent units
Items
Rice. 3.1. ABC analysis chart
Figure 3.1 shows three groups of goods:
Class A goods, which account for approximately 70-80% of total cost stocks, but which do not exceed 15% of the total number of items (positions);
· class B goods, which account for about 30% of the total number of positions with 15-25% of the total value of stocks;
· goods of class C, which make up more than 50% of the total number of items, but not more than 5-7% of the total value of stocks.
The policy based on the ABC analysis is as follows:
· forecasting the demand for class B reserves should be more thorough than class C reserves, and class A more thorough than class B reserves;
· The reliability of suppliers and the accuracy of class A inventory records should be the highest.
· the cycle of inventory (checking the correctness of accounting for the actual availability of stocks) for goods of class A should be the smallest, and for goods of class C - the largest.
Of particular interest is the experience of companies operating on the principle of "without warehouses", an example of which is the use of the "Kanban" and "Just in time" systems. The Kanban system provides for the correspondence of the available stocks at the enterprise to the needs of the initial stage of the production process. The scale of interoperational warehousing is reduced due to the synchronization of operations. The "Just in time" system is based on the fact that the central planning link does not issue a task to all departments, but only to the last link (finished products warehouse). In turn, all links of the production process receive tasks directly from the next one, which is closer to the last link, which provides for each work of a specific customer and the specified deadlines.
Organizations
Enterprises (organizations)
Modern organization consists of production units, management bodies and employee service units. The production links of the enterprise, for example, include workshops and areas where the main products, tools, spare parts for equipment repair are manufactured. The subdivisions serving the employees of the enterprise include housing and communal services, children's institutions, canteens, subsidiary farms, dispensaries, a network educational institutions to improve the skills and cultural level of employees.
Production structure enterprises (organizations) is a form of organization of the production process and is expressed in its size, in the number and composition of production units, their layout, as well as in the composition, number and layout of production sites and jobs within production units in accordance with the division of the production process into partial production processes and manufacturing operations.
The production structure of the enterprise is made up of the production divisions of the enterprise - workshops, sections, servicing facilities and services directly or indirectly involved in the production process, the relationship between them, taken together.
Jobs are at the heart of the production structure. Workplace- the zone of location of the worker and the application of his labor. The workplace occupies a part of the production or service area, which also accommodates the relevant tools and objects of labor.
Several interconnected workplaces form brigades, working groups. From brigades and working groups, sections, bureaus, sectors are made up, which are then combined into workshops, departments, services, from which, in turn, an organization (enterprise) is formed. The merger of divisions can be carried out in different ways, therefore, there are three types of production structure of enterprises: technological, subject and mixed.
At enterprises (organizations) with the technological structure of a subdivision, sections are created according to the principle of technological homogeneity, i.e. performing work that is identical in technology. With the subject structure, the subdivisions are engaged in the manufacture of a particular product or group of products. With a mixed, or subject-technological, structure, subdivisions engaged in procurement work are organized according to the technological principle, and those producing - according to the subject.
It is necessary to distinguish between the production and organizational structure of the enterprise, since the same production process can have different ways of managing. Organizational structure - logical relationships of management levels and functional areas, organized in such a way as to ensure the effective achievement of goals. The organizational structure of management at the enterprise is built on the principle of subordination of a lower body to a higher one.
The following basic organizational structures of enterprise management are known: linear, linear-staff, functional, matrix and mixed.
Linear control- the simplest structure providing for unity of command. The leader personally gives orders, controls and directs the work of performers. The simplicity of the form ensures the efficiency of linear management, increases the degree of responsibility of managers, and reduces the cost of maintaining the administrative apparatus. The disadvantage of linear management is that the manager cannot be a universal specialist and take into account all aspects of the activity of a complex object. Therefore, this structure is used mainly in small enterprises with the simplest technology production and at the lower level of large enterprises (organizations).
Linear - staff management is used in medium-sized enterprises (organizations), as well as in large ones - in the management of departments. In this case, linear unity of command is preserved, however, the head prepares decisions, orders, tasks for performers not only on his own, but also with the help of staff specialists who collect information, analyze it and, on behalf of the head, develop drafts of the necessary administrative documents.
Functional management consists in the fact that the first person of the organization transfers part of his powers to functional deputies or heads of functional departments. Such powers can be transferred not only by the director to his deputy, but also by the deputy to his subordinates - heads of departments and services. Functional management allows you to disperse administrative and managerial work and entrust it to the most qualified personnel. At the same time, the use of such a structure leads to the need for complex coordination between the governing bodies in the preparation of almost every document, which is given great importance. This reduces the efficiency of work, lengthens the time for passing documentation and the time for making decisions.
Matrix control the content differs from the functional only in the objects of management. This structure consists in the fact that the enterprise (organization) appoints a person or head unit responsible for solving some important task. The orders of the appointed person or the head of this head unit become binding on the entire enterprise (organization).
It should be noted that of all the listed forms of control, only linear control is used in its pure form. In the overwhelming majority of cases, a mixed type of management is used - sometimes it is a simple combination of the four forms listed, but more often there is a synthesis of various forms that operate together at all levels of the economic hierarchy.
And application features
The production process at an enterprise is a set of technological processes (operations for the direct manufacture of products and various auxiliary service processes that ensure the normal operation of the main departments. An operation is a part of the production process performed at one workplace, consisting of a series of actions on one production object (a part, node, product), one or more workers.
The rational organization of the production process is based on the principles given in Table 4.1.
Table 4.1
Principles of efficient organization of production processes
| Name of the principle | Description of the principle |
| Principle of differentiation | The division of complex processes into simpler components. |
| The principle of concentration | Performing several homogeneous operations at one workplace. |
| The principle of integration | Combining heterogeneous processes into single operations. |
| The principle of specialization | Minimization of the diversity of work due to the division of labor between performers. |
| Continuity principle | The constant presence of objects of labor in processing, reducing the time they are in anticipation of the resumption of the manufacturing process. |
| The principle of proportionality | Consistency of all elements of the process in terms of the amount of work performed for a certain period of time by workplaces, compliance of the fund of equipment (workers) operation time with the labor intensity of the production program. |
| The principle of parallelism | Simultaneous execution of individual parts of the production process. |
| Direct flow principle | Ensuring the shortest distance of movement of objects of labor in the production process. |
| The principle of rhythm | Regular repetition of the production process at regular intervals. |
| Principle of Flexibility | The ability to quickly readjust, switch to the production of products of a different modification. |
| Principle of Homogeneity of Partial Processes | Limiting the number of standard sizes of parts, assemblies, technological processes due to standardization and unification |
| The principle of automation | The maximum performance of the operations of the production process without the direct participation of the employee, only under his supervision |
| The principle of prevention | Organization of equipment maintenance aimed at preventing accidents and downtime. |
| Principle of optimality | Execution of all processes with the greatest economic efficiency. |
| The principle of electronization | Widespread use of microprocessor technology and means of organizing communications. |
The organization of the production process will be rational in the event that the operation of all principles in the aggregate is ensured. This creates conditions for saving living and materialized labor, increasing the volume of products sold, increasing labor productivity, reducing costs and increasing profits.
Production processes differ depending on a number of characteristics. The classification of production processes given in Table 4.2 is necessary for analyzing and developing the structure of an organization (enterprise), planning its activities, and finding reserves to increase production efficiency.
Table 4.2
Classification of types of production processes
| Classification features | Types of production process | ||||||
| 1. Significance and role in the manufacture of products | Main | Auxiliary | Serving | ||||
| 2. The nature of the flow | Simple | Synthetic | Analytical | ||||
| 3. Manufacturing stages | Procurement | Processing | Assembly | ||||
| 4. Degree of continuity | Discontinuous | Continuous | |||||
| 5. Degree of technical equipment | Manual | Partially mechanized | Integrated mechanized | Automated | |||
Enterprise infrastructure
Enterprise infrastructure- this is a set of shops, sections, farms and services of the enterprise, which have a subordinate auxiliary character and provide the necessary conditions for the activities of the enterprise as a whole. Distinguish between industrial and social infrastructure.
Production infrastructure enterprises are a set of departments that are not directly related to the production of products. Their main purpose is to maintenance main production processes. These include auxiliary and service units and farms.
Auxiliary facilities are designed to ensure the uninterrupted and efficient operation of the main production. It includes repair, instrumental, energy divisions.
The repair facility is a set of production units that carry out a set of measures to supervise the condition of equipment, care for it and repair it. Tool economy is a set of departments engaged in the acquisition, design, manufacture, restoration and repair of technological equipment, its accounting, storage and issuance to workplaces. Energy management is a set of technical means to ensure the uninterrupted supply of an enterprise with all types of energy.
The service economy is designed to provide a number of services to the main production and auxiliary units. The service economy includes transport, storage, tare, and other facilities. The transport economy is a complex of enterprise means intended for the transportation of raw materials, materials, semi-finished products, finished products, waste and other goods on the territory of the enterprise and beyond. Warehousing includes a complex of warehouses specialized in types of material resources and organized taking into account the requirements for their storage and processing. The tare facility is intended for the manufacture, repair and storage of tare.
social infrastructure- this is a set of divisions of the enterprise, ensuring the satisfaction of the social and cultural needs of the employees of the enterprise and their families. Social infrastructure consists of subdivisions Catering(canteens, cafes, buffets), health care (hospitals, clinics, first-aid posts), children's preschool institutions(kindergartens, nurseries), educational institutions (schools, vocational schools, advanced training courses), housing and communal services (own residential buildings), consumer service establishments, recreation and culture organizations (libraries, clubs, boarding houses, summer camps schoolchildren, sports complexes), etc.
Labor market
Speaking of Essence wages it must be remembered that labor power in market conditions is a commodity and, therefore, like any commodity, it has its price, the value of which is determined by the demand for labor power and its supply. In relation to the commodity "labor force" law of demand can be formulated as follows: the demand for workers of a certain skill with low wages is higher than for workers of the same skill, but with high wages. Law of supply says that the number job seekers of certain qualifications and willing to low wages is less than the number of applicants for high wages with the same qualifications.
The national labor market covers all social production - through it, each industry receives the personnel it needs, not only of a given professional and qualification composition, but also of certain cultural and ethical labor merits that are adequate to the requirements of the economy. The labor market provides the following opportunities: - free choice of profession, industry and place of activity, encouraged by priority offers (level of remuneration, opportunities for the implementation of creative ideas, etc.); - hiring and dismissal subject to the norms of labor legislation, which protects the interests of citizens in terms of job security, working conditions, and its payment; - independent and at the same time economically encouraged migration of labor resources between regions, industries and professional groups, which is usually accompanied by an improvement in living and working conditions, which is facilitated by the presence of highly developed, universally accessible high-quality housing markets, consumer goods cultural and spiritual values; - free movement of wages and other incomes while maintaining the priority of qualifications and education, observing the guaranteed minimum wage established by law that provides a living wage, and regulating the upper limit of income through a tax system based on a progressive scale.
Functionally - the organizational structure of the labor market includes the following elements in a developed market economy: the principles of state policy in the field of employment and unemployment; personnel training system; recruitment system, contract system; unemployed support fund; system of retraining and retraining; labor exchanges; legal regulation of employment.
Tariff regulation of labor
Tariff regulation of labor- the most important means of providing wages depending on the quality characteristics and working conditions. Includes - development and introduction of the tariff system of remuneration.
The tariff system is a set of standards necessary to take into account the main differences in labor associated with its complexity and the qualifications of workers. Its main elements are:
tariff and qualification guides,
tariff rates of wages of the 1st category,
tariff scales,
system of surcharges and allowances.
The tariff-qualification guide (TKS) is a collection of professional characteristics, designed to differentiate jobs and workers depending on the complexity of the work and the qualifications of the worker. In the TCS, the whole variety of jobs and professions is divided into several qualification groups in accordance with their complexity, accuracy and responsibility. Each group of works is assigned an appropriate qualification category from the lowest to the highest. Qualification characteristics consist of three sections: characteristics of work, must-know and examples of work. Compliance of the actual work performed, the level of knowledge and qualifications of employees with the requirements of job qualification characteristics determined by the certification committee.
Tariff rates represent the monetary value of wages per unit of working time. Depending on the chosen units of working time, tariff rates can be hourly, daily, monthly (salary). The tariff rate of the 1st category is calculated as the quotient of dividing the established minimum wage (minimum monthly wage in Russia) and working hours (with a 40-hour working week, the monthly working time is 169.2 hours). Enterprises have the right to independently determine the tariff rates of the 1st first category, however, they cannot be less than those calculated based on the minimum wage in the Russian Federation.
The tariff scale is a combination of tariff categories and their corresponding tariff coefficients. Tariff scales are designed to differentiate the remuneration of employees depending on their qualifications and the complexity of the work performed. The value of the tariff coefficient shows how many times the level of payment for work (workers) this category exceeds the level of remuneration for works (employees) assigned to the 1st category. The tariff coefficient of the 1st category is assumed to be equal to one.
The tariff scale is characterized by ranges, absolute and relative difference between adjacent tariff coefficients. The range of the tariff scale is the value of the highest tariff coefficient. If the absolute difference between adjacent tariff coefficients shows how many units the value of the tariff coefficient increases, then the relative difference shows how much the complexity of work and wages increase when moving from one category to another.
The tariff system is usually used in conjunction with a system of surcharges and surcharges. These include, in particular:
surcharges:
for work in difficult and harmful (especially difficult and especially harmful) working conditions;
for the intensity of work;
for work on weekends and holidays;
· for work in overtime;
For work in the evening and night shifts;
· underage workers;
for the combination of professions;
for the expansion of service areas or an increase in the volume of work performed;
for the performance of duties of a temporarily absent employee;
Workers performing work below the wage category assigned to them;
· brigade leaders from among the workers who are not released from their main work, for the leadership of the brigade.
allowances:
for high professional excellence;
for high achievements in work;
for the performance of particularly important work (for the duration of its implementation);
personal allowances, established by decision of the head of the department, enterprise.
Planning of capital investments (investments)
Investment(investment process) is a process of simple or extended reproduction of the means of production. Investment process is a complex set of works that includes the following main phases: determining the object of investment, financing capital investments and monitoring their implementation.
Investment can be carried out in two forms: direct investment in the creation of new production facilities, for the purchase of new equipment, licenses, real estate and investment in securities. In the first case, we are talking about the so-called real investment, in the second - about "portfolio investment".
Planning of capital investments (investments) in terms of real investment can be described by the sequence of the following stages:
1. Determination of investment options. There are investments:
in construction - the creation of a new one;
Reconstruction - a radical reorganization of the existing;
· in technical re-equipment - increasing the technical level of individual units by introducing new equipment and technology, replacing part of the equipment with a new, more efficient one.
2. Comparison of alternative options among themselves. This takes into account economic, social, political and technical factors.
3. Comparison of profitability indicators for the selected options with the average bank interest to determine the overall feasibility of investing.
4. Comparison of profitability indicators for options with an average level of inflation in order to minimize cash losses.
5. Comparison of projects according to the required amount of investment to select the most rational amount of investment.
6. Assessment of the stability of income from the implementation of the investment project, taking into account the chosen investment strategy.
7. Economic evaluation investment.
8. Evaluation of the budgetary efficiency of investments.
And ways to improve it
Efficiency investment projects characterized by a system of indicators reflecting the ratio of costs and results in relation to the interests of its participants. There are indicators:
economic (commercial) efficiency;
budget efficiency;
general economic efficiency.
The main methods and indicators for assessing the economic efficiency of investments are given in Table 8.1. Brief character
In a market economy- this is a "term" that reflects the essence, direction and characteristics of the activities of a country or a single company in the trade and economic sphere. Working in such conditions implies an orientation towards commodity-money relations, respect for private property, the formation of a market price for goods, the maintenance of contractual relations, the minimum interference of state structures in the affairs of private companies.
Modern conditions of a market economy
Financial activity in a market economy is organized in such a way as to ensure not only the development of credit relations, but also to increase the efficiency of all financial interaction at the level of government structures. One of the main tools in this case is, the basis for which is the market mechanism, the recognition of production costs, as well as the exchange of goods.
It is important to note that financial activity of the Russian Federation produced on the basis of economic cooperation between the CIS countries. At the same time, all operations are carried out on the basis of monetary circulation, the conclusion of a number of agreements and contracts. Regulation of cooperation takes place through a specially created body - the Civil Code of the Russian Federation for Economic Cooperation.
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An enterprise is an independent economic entity established in the manner prescribed by law to produce products and provide services in order to meet social needs and make a profit. The main features of the enterprise:
- organizational unity: an enterprise is a collective organized in a certain way with its own internal structure and management procedure. Based on the hierarchical principle of economic activity organization;
- a certain set of means of production: the enterprise combines economic resources for production economic benefits in order to maximize profits;
- separate property: the enterprise has its own property, which it independently uses for certain purposes;
- property liability: the enterprise bears full responsibility with all its property for various obligations;
- the enterprise assumes unity of command, is based on direct, administrative forms of management;
- acts in economic turnover on its own behalf (name);
- operational - economic and economic independence: the enterprise itself carries out various kinds of transactions and operations, it itself receives profit or incurs losses, at the expense of profit it ensures a stable financial position and further development of production.
The internal environment of the enterprise is people, means of production, information and money. The result of the interaction of the components of the internal environment is the finished product (work, services).
The external environment, which directly determines the efficiency and expediency of the enterprise, is primarily the consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise.
The tasks of the operating enterprise are:
- receipt of income by the owner of the enterprise (among the owners there may be the state, shareholders, private individuals);
- providing consumers with the company's products in accordance with contracts and market demand;
- providing the personnel of the enterprise with wages, normal working conditions and the possibility of professional growth;
- creation of jobs for the population living in the vicinity of the enterprise;
- security environment: land, air and water basins;
- prevention of failures in the work of the enterprise (disruption of supply, release of defective products, a sharp reduction in production volumes and a decrease in profitability).
The tasks of the enterprise are determined by:
- the interests of the owner;
- the amount of capital;
- the situation within the enterprise;
- external environment.
The main functions of the enterprise include:
- production of products for industrial and personal consumption in accordance with the profile of the enterprise;
- sale and delivery of products to the consumer;
- after-sales service;
- material and technical support of production;
- management and organization of work of personnel at the enterprise;
- improving product quality, reducing unit costs and increasing production volumes;
- entrepreneurship;
- payment of taxes, as well as mandatory and voluntary contributions and payments to the budget and other financial bodies;
- compliance with applicable standards, regulations, state laws.
The functions of the enterprise are specified and refined depending on:
- enterprise size;
- industry affiliation;
- degrees of specialization and cooperation;
- availability of social infrastructure;
- forms of ownership;
- relationships with local authorities.
Existing and operating enterprises differ from each other in their organizational and legal structure, scale, activity profile, etc., i.e. they are different in terms of conditions, goals and nature of functioning. For a deeper study of entrepreneurial activity, enterprises are usually classified according to the following main features:
By type and nature of activity.
First of all, enterprises differ from each other by industry. They are subdivided into industrial and non-industrial enterprises, and then into smaller subdivisions (industrial, agricultural, credit and financial, transport, etc.). Based on the type or kind of products or services produced by an enterprise, it is possible to single out the actual industry and sub-industry types of enterprises (for example, automotive, coal mining, insurance, etc.).
According to the size of the enterprise.
As a rule, on this basis, enterprises are classified as follows:
- small - up to 50 employees;
- medium - from 50 to 500 (sometimes up to 300);
- large - over 500, including
- especially large - over 1000 employed.
By form of ownership.
The form of ownership underlies the legal status of the enterprise. According to the form of ownership, there are:
- state;
- municipal;
- private;
- cooperative enterprises;
- enterprises owned by public organizations;
- and, in other forms of ownership (including mixed ownership, ownership of foreign persons, citizens and stateless).
Under the state enterprises are understood as purely state, and mixed, or semi-state. In purely state-owned enterprises, the state usually owns all the share capital received as a result of nationalization or newly created. In mixed public-private companies, the state, represented by some ministry or company, may own a significant part of the stake (more than 50%), and then, as a rule, it exercises control over their activities. By ownership of capital.
By ownership of capital and, accordingly, by control over the enterprise, national, foreign and joint (mixed) enterprises are distinguished. National enterprises are those whose capital belongs to the entrepreneurs of their country. Nationality is also determined by the location and registration of the main company. Foreign enterprises are those whose capital is owned by foreign entrepreneurs who fully or to a certain extent ensure their control. Foreign enterprises are formed either through the creation of a joint-stock company or through the purchase of controlling stakes in local firms, leading to the emergence of foreign control.
Mixed by capital refers to enterprises whose capital belongs to entrepreneurs from two or more countries. Registration of a mixed enterprise is carried out in the country of one of the founders on the basis of the legislation in force in it. Mixed enterprises - this is one of the varieties of international interweaving of capital. Joint ventures are called joint ventures in cases where the purpose of their creation is the implementation of joint entrepreneurial activities.
Enterprises whose capital belongs to entrepreneurs from several countries are called multinational. By organizational and legal forms.
1. Business partnerships and companies
2. General partnership
3. Limited partnership (limited partnership)
4. Limited Liability Company (LLC)
5. Additional Liability Company (ALC)
6. Joint stock company (JSC)
7. Production cooperatives (artels)
8. Unitary enterprise (federal state enterprise).
Source - Khungureeva I.P., Shabykova N.E., Ungaeva I.Yu. Enterprise economy: Tutorial. - Ulan-Ude, Publishing House of the ESGTU, 2004. - 240 p.
University of the Russian Academy of Education
Faculty of Economics and Business
Enterprise in a market economy
Performed: Bychkova Ekaterina
IV course, Group of Economics and Management
Moscow 2008
Introduction
Chapter 1. Enterprise in a market economy.
1.1. general characteristics enterprises
1.1.1. The concept of the enterprise, goals and activities
1.1.2. Classification of enterprises (associations)
1.2. Management and structure of the enterprise
1.2.1. Concept, principles, functions and management methods
1.2.2. Production and general structure
1.2.3. Organizational structure of management
Chapter 2. Enterprise resources.
2.1. Enterprise personnel
2.2. Production funds
2.3. Intangible Resources and Assets
2.4. Enterprise financial resources
2.4.1. Sources of formation of financial resources of the enterprise
2.4.2. Current assets of the enterprise
2.4.3. Investments: essence, types and directions of use
Chapter 3. Organization of the enterprise.
3.1. Production process and its organization
3.1.1. Structure and principles of organization of the production process
3.1.2. Methods of organizing production
3.2. Enterprise infrastructure, its types and significance
3.3. Innovative processes in the enterprise
3.3.1. General characteristics of innovative processes (innovations)
3.3.2. Technical development of the enterprise
Chapter 4. Results and efficiency of the enterprise.
4.1. The company's products, their quality
4.1.1. Quality assurance methods
4.2. Production cost
4.3. Financial results
4.3.1. Profit and income of the enterprise
4.3.2. Profitability of resources and products
4.3.3. Assessment and diagnosis financial condition enterprises
Conclusion
Bibliography
Introduction
The enterprise occupies a central place in the national economic complex of any country. This is the primary link in the social division of labor. This is where the national income is created. The enterprise acts as a manufacturer and ensures the process of reproduction on the basis of self-sufficiency and independence.
The volume of the created gross national product, the socio-economic development of society, the degree of satisfaction in the material and spiritual benefits of the country's population depend on the success of individual enterprises.
The enterprise is the main production link in the economy. If we imagine the economy as a building made up of separate blocks, such blocks are enterprises in the broadest sense of the word.
To create any economic product, you need to use production resources: labor, fixed assets, raw materials, materials, information, cash. Consequently, enterprise management includes the management of employees, means of production, material resources, and finances. For the functioning of production at the enterprise, it must receive raw materials and sell the manufactured products. Hence the need to manage the supply and marketing, to have the appropriate services at the enterprise.
The totality of all types and forms of enterprise management is usually attributed to that part of management, which is called management, and those who manage the activities of enterprises are called managers. Of course, the leading role in the management of an enterprise belongs to its owner, the owner. But even private owners, owners, do not always manage all the affairs of the enterprise themselves. And they prefer to hire qualified, experienced managers, who are given many functions of operational management.
In the management of an enterprise, all aspects of management are important, but the leading place undoubtedly belongs to personnel and personnel management. Therefore, management can rightfully be called “the art of getting the right things through managing people.”
It is generally accepted that the optimal dimensions are those that provide the most favorable conditions for the use of the achievements of science and technology at minimum production costs and at the same time achieve efficient production high quality products.
By means of coordination between buyers and sellers (supply and demand) in each of these markets, the market economy solves all three problems simultaneously:
1) what to produce? is determined daily by voting through money (by choosing a product by the buyer and buying it);
2) How to produce? determined by competition between producers each tends to use Newest technologies, win price competition and increase profits, reduce production costs;
3) for whom to produce? is determined by the ratio of supply and demand in the markets, factors of production (labor and means of production).
These markets determine the level of wages, rents, interest and profits, that is, the sources from which incomes are made up. The producer sets his prices by moving his capital to industries with high profits and leaving unprofitable production of goods. All this determines what to produce. Profit is the decisive factor in the functioning of the market economy.
Chapter 1. Enterprise in a market economy.
1.1. General characteristics of the enterprise
1.1.1. The concept of the enterprise, goals and activities
In the conditions of market relations, the enterprise is the main link in the entire economy, since it is at this level that the products needed by society are created and the necessary services are provided.
An enterprise is an independent, organizationally separate economic entity in the production sphere of the national economy that manufactures and sells products, performs industrial work or provides paid services.
Any enterprise is a legal entity, has a complete accounting and reporting system, an independent balance sheet, settlement and other accounts, a seal with its own name and a trademark (brand).
Each enterprise is a complex production and economic system with multifaceted activities. The most clearly distinguished areas that should be attributed to the main ones are:
1) comprehensive market research ( marketing activities);
2) innovation activity (research and development, implementation of technological, organizational, managerial and other innovations in production);
3) production activities (manufacturing of products, performance of work and provision of services, development of a range and assortment adequate to market demand);
4) commercial activities of the enterprise in the market (organization and promotion of sales of manufactured products, services, effective advertising);
5) material and technical support of production (supply of raw materials, materials, components, provision of all types of energy, machinery, equipment, containers, etc.);
6) economic activity of the enterprise (all types of planning, pricing, accounting and reporting, organization and remuneration of labor, analysis of economic activity, etc.);
7) after-sales service for production, technical and consumer products (commissioning, warranty service, provision of spare parts for repairs, etc.);
8) social activity(maintaining the working and living conditions of the workforce at an appropriate level, creating the social infrastructure of the enterprise, including its own residential buildings, canteens, medical and recreational and preschool institutions, vocational schools, etc.).
1.1.2. Classification of enterprises (associations)
The classification of enterprises can be given using a number of features.
According to the purpose and nature of the activity, two types of enterprises can be distinguished: entrepreneurial (commercial)
Non-entrepreneurial (non-commercial), the existence of which is provided by state budget financing.
In accordance with organizational and legal forms of ownership:
State enterprises
municipal enterprises
Enterprises public associations
Consumer cooperation enterprises
Individual (family)
Private enterprises (with the involvement of hired labor)
Enterprises in the form of an open joint-stock company
Enterprises in the form of a closed joint-stock company
Partnerships
Production cooperatives
Rental companies
Limited Liability Company
Trust Companies
Enterprises differ on the basis of capital ownership:
National
Foreign (the capital is the property of foreign entrepreneurs who control their activities)
Mixed.
By technological (regional) integrity and degree of subordination:
head
Subsidiaries
Branches.
Parent enterprises control the activities of subsidiaries and branches.
A subsidiary is legally independent and organizationally separate, independently carries out commercial operations and draws up a balance sheet, but a controlling stake belongs to the parent company.
Unlike subsidiaries, a branch does not enjoy legal and economic independence, does not have its own charter and balance sheet, and acts on behalf of and on behalf of the parent company. Almost the entire share capital of the branch belongs to the parent company.
According to the functional sectoral type of activity, the following types of enterprises are distinguished: industrial, agricultural, transport, trade, construction, innovation and development, leasing, banking, insurance, tourism, communication enterprises, etc.
In accordance with the volume of economic turnover of the enterprise and the number of its employees, the enterprise can be classified as small, medium and large.
Enterprises can merge into:
- associations - contractual associations created for the purpose of constant coordination of economic activities, but only in the area to which the association is related;
- corporations - contractual associations created on the basis of a combination of industrial, scientific and commercial interests, with the delegation of individual powers of centralized regulation of the activities of each of the participants;
- consortia - temporary statutory associations of industrial and banking capital to achieve a common goal. After completing the tasks, the consortium ceases to exist;
- concerns - statutory associations of industrial enterprises, scientific organizations, transport, banks, trade, etc. on the basis of complete financial dependence on one or a group of entrepreneurs;
- cartels - contractual associations of enterprises of the same industry for the implementation of joint commercial activities;
- syndicates - a kind of cartel agreement that involves the sale of products through a single joint marketing body or an existing distribution network of one of the participants in the association;
- trusts - monopolistic association of enterprises previously owned by different entrepreneurs into a single production and economic complex. Since all areas of activity are integrated here, such enterprises completely lose their legal and economic independence;
- holdings - specific organizational forms of capital pooling. These associations are formed when joint-stock company(partnership) itself is not directly engaged in production activities, but only uses its financial resources to acquire controlling stakes in other joint-stock companies in order to financially control their work and receive income on the capital invested in shares;
- financial groups (financial-industrial groups) - associations of legally and economically independent enterprises of various sectors of the national economy, in the formation of which the main task is to combine banking capital and production potential. The financial group is headed by one or several banks that manage the capital of the enterprises included in the association, coordinate all areas of their activities. At the same time, the main income of the bank's activities should be dividends from improving the efficiency of enterprises, and not interest on loans.
1.2. Management and structure of the enterprise
1.2.1. Concept, principles, functions and management methods
Management is a centralized influence on a team of people with the aim of organizing and coordinating their activities in the production process. The need for management is associated with the processes of division of labor in the enterprise.
The main task management is to ensure the growth of production efficiency on the basis of continuous improvement of the technical level, forms and methods of management, increasing labor productivity as the most important conditions for obtaining and increasing the income of the enterprise.
At the heart of enterprise management are the principles, which are commonly understood as guidelines and rules underlying the solution of problems related to management. The principles show the most stable features of the objective regularities of management.
The most important principles of the organization of production management are:
1) The principle of target compatibility and concentration. It consists in creating a targeted management system focused on solving a common problem - organizing the production of the products that the consumer needs at a given time;
2) The principle of continuity and reliability. It means the creation of such production conditions under which stability and continuity of the given mode of the production process is achieved;
3) The principle of planning, proportionality and dynamism. It aims the management system at solving not only current, but also long-term problems of enterprise development with the help of long-term, current and operational planning;
4) Democratic principle of distribution of management functions. It is based on the methods and rules of the social division of labor, according to which a certain part of managerial work is assigned to each functional unit of the enterprise.
5) The principle of scientific validity of management. It proceeds from the fact that the means and methods of management must be scientifically substantiated and verified in practice.
6) The principle of management efficiency. It involves the rational and efficient use of production resources, the release of competitive products;
7) The principle of compatibility of personal, collective and state interests. It is determined by the social nature of production;
8) The principle of control and verification of the execution of decisions made. It involves the development of specific measures to uncover deficiencies that hinder the implementation of production tasks.
General management functions include:
Planning is the formation of the goal of management, the choice of ways and methods to achieve this goal;
Organization is the creation of an optimal management structure. The manager selects employees for a specific job, delegating to them tasks or powers, or the right to use the resources of the enterprise;
Motivation (activation) is a set of methods that encourage employees to work most efficiently;
Control and accounting is a system for regulating the activities of employees to perform work of a certain quantity and quality.
The modern management apparatus has in its arsenal management methods:
Economic (planning, labor organization, financing, lending, etc.)
Organizational and administrative (administrative) (regulations, instructions and other official documents defining the functions, rights and personal responsibility of officials and production teams are the norms of administrative influence.)
Socio-psychological (methods of persuasion, moral and moral impact on the psychology of people)
1.2.2. Production and general structure
Company structure- this is its internal structure, characterizing the composition of units and the communication system, subordination and interaction between them. There are concepts of production, general and organizational management structures.
The totality of production units (shops, sites, service facilities and services) directly or indirectly involved in the production process, their number and composition determine production structure of the enterprise.
The factors that affect the production structure of an enterprise include the nature of the product and the technology of its manufacture, the scale of production, the degree of specialization and its cooperation with other enterprises, as well as the degree of specialization of production within the enterprise.
Depending on which division is the main structural production unit of the enterprise, there are workshop, non-workshop, hull and combine production structure.
Shop- this is a technologically and administratively isolated link of the enterprise, in which this or that product is completely manufactured or a certain completed stage of product development is performed.
By the nature of the activity, the workshops are divided into:
The main ones that produce products that determine the main purpose of the enterprise;
Auxiliary (energy, repair, instrumental, etc.), ensuring the uninterrupted and efficient operation of the main workshops;
Service shops and farms that perform operations for the transportation and storage of material and technical resources and finished products;
Side workshops that manufacture products from the waste of the main production or utilize them;
Experimental (research) workshops involved in the preparation and testing of new products, the development of new technologies.
There are three types of production structure of the enterprise: subject, technological and mixed (subject-technological).
Sign of subject structure is the specialization of shops in the manufacture of a certain product or a group of similar products, assemblies, parts (shops for the manufacture of engines, rear axles, bodies, gearboxes at an automobile plant).
Sign of technological structure is the specialization of the workshops of the enterprise in the performance of a certain part technological process or a separate stage of the production process. For example, the presence of a foundry, forging, stamping, mechanical and assembly shops at a machine-building plant.
In practice, it often occurs mixed production structure in which part of the workshops is specialized technologically, and the rest - in detail.
In enterprises with a simple production process, it is used shopless production structure, the basis for the construction of which is the production site - a set of territorially isolated workplaces where technologically homogeneous work is performed or the same type of products are manufactured.
At case production structure The main production unit of a large enterprise is the building, which combines several workshops of the same type.
At enterprises with multi-stage production processes and complex processing of raw materials (metallurgical, chemical, textile industries), combine production structure. It is based on subdivisions that produce a technologically completed part finished product(cast iron, steel, rolled products).
General structure enterprise represents the totality of all production, non-production (servicing employees and their families) and management units of the enterprise.
1.2.3. Organizational structure of management
The organizational structure of management is a management system that determines the composition, interaction and subordination of its elements.
There are connections between the elements of the control system, which are divided into:
1) linear connections arise between divisions of different levels of management, when one head is administratively subordinate to another (director - initial workshops - foreman);
2) functional connections characterize the interaction of managers performing certain functions at different levels of management, between which there is no administrative subordination (the head of the planning department - the head of the shop);
3) cross-functional relationships take place between divisions of the same level of management (the head of the main workshop - the head of the transport workshop).
Several types of organizational management structures are known:
Linear control - the most simplified system, between the elements of which there are only single-channel interactions. Each subordinate has only one leader who single-handedly gives orders, controls and directs the work of performers. The advantages of linear management are: efficiency, clarity of relationships, consistency of teams, increasing the degree of responsibility of managers, reducing maintenance costs management personnel. But the leader cannot be a universal specialist and take into account all aspects of the activity of a complex object. Therefore, linear control is used in small enterprises with the simplest production technology and in the lower link of large enterprises - at the level of the production site brigade.
Linear headquarters management used in the management of shops and departments. Unity of command is maintained, however, the head prepares a decision, orders and tasks for the executors with the help of staff specialists who collect information and analyze it and develop drafts of the necessary administrative documents.
Functional management provides for the division of management functions between individual divisions of the management apparatus, which makes it possible to disperse administrative and managerial work and entrust it to the most qualified personnel. However, this leads to the need for complex coordination between functional services when preparing an important document, reduces the efficiency of work, and lengthens the time for making decisions.
Divisional management allows you to centralize the strategic corporate-wide management functions (financial activities, development of the company's strategy, etc.), which are concentrated in the highest levels of the administration of the corporation and decentralize the operational management functions that are transferred to production units. This leads to a flexible response to changes in the external environment, rapid adoption management decisions and improve their quality, but at the same time - to increase the size of the administrative apparatus and the cost of its maintenance.
Matrix control allocates temporary subject-specialized links - project teams, which are formed from specialists of permanent functional departments. However, they are only temporarily subordinate to the project manager. And after the completion of work on the project, they return to their functional units. Benefits: exceptionally high control system flexibility and innovation orientation.
Chapter 2. Enterprise resources.
2.1. Enterprise personnel
2.1.1. Classification and structure of the personnel of the enterprise
Distinguish between the concepts of "labor resources" and "personnel" of the enterprise.
Human Resources - this is the part of the population of working age that has the necessary physical development, knowledge and practical experience to work in the national economy. To labor resources include both employed and potential workers.
Enterprise personnel (cadres, labor collective) is a set of employees included in its payroll.
All employees of the enterprise are divided into two groups:
Industrial and production personnel engaged in production and its maintenance;
Non-industrial personnel employed mainly in the social sphere of the enterprise.
By the nature of the functions performed, industrial production personnel (PPP) are divided into four categories: workers, managers, specialists and technical performers (employees).
workers- these are employees directly involved in the production of products (services), repairs, movement of goods, etc. They also include cleaners, janitors, cloakroom attendants, security guards.
Depending on the nature of participation in the production process, workers, in turn, are divided into main (producing products) and auxiliary (serving the technological process).
Leaders- employees holding positions of heads of enterprises and their structural divisions (functional services), as well as their deputies.
Specialists- employees performing engineering, economic and other functions. These include engineers, economists, accountants, sociologists, legal advisers, raters, technicians, etc.
Technical performers(employees) - employees involved in the preparation and execution of documents, economic services (clerks, secretaries-typists, timekeepers, draftsmen, copyists, archivists, agents, etc.).
Depending on the nature of labor activity, the personnel of the enterprise are divided into professions, specialties and skill levels.
Profession- a certain type of activity (occupation) of a person, due to the totality of knowledge and labor skills acquired as a result of special training.
Speciality- a type of activity within a particular profession, which has specific features and requires additional special knowledge and skills from employees. For example: an economist-planner, an economist-accountant, an economist-financier, an economist-labor worker within the framework of the profession of an economist. Or: fitter, fitter, plumber within working profession locksmith.
Qualification- degree and type vocational training employee, his knowledge, skills and abilities necessary to perform work or functions of a certain complexity, which is displayed in the qualification (tariff) categories and categories.
2.2. Production funds
The means of labor (machines, equipment, buildings, vehicles), together with the objects of labor (raw materials, materials, semi-finished products, fuel) form the means of production. Expressed in value terms, the means of production are the production assets of enterprises. Distinguish between fixed and working capital.
Basic production assets are means of labor that participate in the production process for a long time and retain their natural form. Their cost is transferred to the finished product in parts, as the consumer value is lost.
revolving funds- these are the means of production that are completely consumed in each new production cycle, completely transfer their value to the finished product and do not retain their natural form during the production process.
Along with production, there are non-productive fixed assets - social property. These are residential buildings, children's and sports institutions, canteens, recreation centers and other objects of cultural and community services for workers that are on the balance sheet of enterprises and do not have a direct impact on the production process.
2.3. Intangible Resources and Assets
Intangible Resources
Intangible Resources- this is a part of the potential of the enterprise, bringing economic benefits over a long period and having an intangible basis for generating income. These include objects of industrial and intellectual property, as well as other resources of intangible origin.
industrial property- a concept used to denote the exclusive right to intangible assets: inventions, industrial designs, utility models, trademarks and service marks, trade names and indications of origin or appellation of origin of goods, as well as the right to suppress unfair competition.
Intellectual property- a legal concept covering copyright and other rights related to intellectual activity in the field of production, science, software, literature and art.
Characteristics of objects industrial property:
1) an invention is a new technical solution of a problem in any area of the national economy that has significant differences and has a positive effect. The right to an invention is certified by an author's certificate or patent;
2) industrial design - a new artistic and design solution for a product that defines it appearance, which meets the requirements of technical aesthetics, suitable for industrial implementation and giving a positive effect.
There are two forms of industrial design protection: a certificate and a patent.
3) utility models are new in appearance, shape, placement of parts or in the structure of the model. To register a utility model, any changes are sufficient, even in the spatial layout of the model;
4) trademarks - a designation (name, sign, symbol or a combination of them) placed on a product or its packaging to identify it and the manufacturer. If services are provided under a trademark, it is called a service mark.
The main requirements for trademarks are their individuality, recognition, attractiveness to consumers and protectability, i.e. possibility of their official registration.
Objects of intellectual property linked to information system and information activities of the enterprise. These include: software (a set of programs used in the operation of a computer); data bank (a set of software, organizational and technical means designed for centralized accumulation and use of information); knowledge base (a set of systematized fundamental information related to a particular branch of knowledge and stored in computer memory).
Other intangible resources:
1) "know-how"- production technology, scientific, technical, commercial, organizational and managerial knowledge necessary for the functioning of production. Unlike the secrets of production, "know-how" is not patented, since for the most part it consists of certain techniques, skills, etc. The dissemination of "know-how" is carried out primarily through the conclusion of license agreements.
2) rationalization proposal- this is a technical solution that is new and useful for the enterprise to which it is submitted and provides for a change in the design of products, production technology and the equipment used, or a change in the composition of the material. Its author is issued a special certificate - the basis of the right to authorship and remuneration.
3) name of the place of origin of the goods. Reflects the name of the country (or locality) to indicate the exceptional properties of the product, caused by natural conditions, human factors, national characteristics characteristic of the region.
4) "goodwill"- determines the image (reputation) of the enterprise (firm).
Intangible assets
Intangible assets These are the rights to use intangible resources. The owners of industrial property objects receive the exclusive right to use them with the help of patents.
Patent- a document certifying the state recognition of a technical solution as an invention and securing the exclusive right to the invention to the person to whom it was issued.
The patent includes a patent letter of a single sample with the disclosure of the name of the invention and the date of its priority, the author's name, as well as a patent inventory - a description of the technical solution. The term of a patent is on average 15-20 years. At this time, the access of competing firms to the patented novelty is excluded and conditions are provided for obtaining additional profit until the new technology becomes the property of many enterprises in the industry.
For utility models patent is not issued. The model is entered in a special register, which is published in an official publication, and the applicant receives a certificate of exclusive right to a utility model for a period of 5 years.
Legal protection trademark also carried out on the basis of its state registration.
per product intellectual property is established by copyright- a system of legal norms that determine the position of authors of scientific publications, literary and artistic works, computer software and their relationship with other contractors.
Legal protection of the place of origin of goods arises based on registration.
know-how, rationalization proposals, goodwill are the property of the company and do not have special legal protection, therefore they are part of the so-called trade secret of the company.
The realization of the right of ownership to intangible resources is possible by their use by the owner himself or by granting (with his consent) such a right to another interested party in the form of a license agreement.
License- permission of the licensor to use the industrial property rights belonging to him (for an invention, industrial design, trademark), issued to another person (licensee) on certain conditions. These conditions (term, volumes, remuneration) constitute the content of the license agreement concluded by them.
2.4. Enterprise financial resources
2.4.1. Sources of formation of financial resources of the enterprise
Financial resources- these are the funds at the disposal of the enterprise and intended to ensure its effective operation, to fulfill financial obligations and provide economic incentives to employees.
Financial resources are formed at the expense of own and borrowed funds.
The starting source of financial resources at the time of the establishment of the enterprise is the authorized (share) capital - property created from the contributions of the founders (or proceeds from the sale of shares).
The main source of financial resources of an operating enterprise is income (profit) from the main and other activities, non-sales operations. It is also formed at the expense of stable liabilities, various targeted revenues, shares and other contributions of members of the labor collective. To sustainable liabilities include authorized, reserve and other capital, long-term loans and constantly in the turnover of the company's accounts payable.
Financial resources can be mobilized in the financial market through the sale of shares, bonds and other types of securities issued by the enterprise; dividends on securities other enterprises and the state; income from financial transactions; loans.
Financial resources can come in the order of redistribution from associations and concerns to which they belong, from higher organizations while maintaining industry structures, from insurance organizations.
In some cases, an enterprise may be granted subsidies (in cash or in kind) at the expense of the state or local budgets, as well as special funds. Distinguish:
Direct subsidies - state capital investments in objects that are especially important for the national economy, or in unprofitable, but vital;
Indirect subsidies implemented by means of tax and monetary policy, for example, through the provision of tax incentives and concessional loans.
The set of financial assets of the enterprise is usually divided into working capital and investments.
2.4.2. Current assets of the enterprise
working capital- this is the totality of the enterprise's funds necessary for the formation and maintenance of the circulation of production working capital and circulation funds.
circulation funds- these are the funds of the enterprise invested in stocks of finished products, goods shipped but not paid for, as well as funds in settlements and cash on hand and in accounts.
Funds of circulation are associated with servicing the process of circulation of goods, they do not participate in the formation of value, but are its carriers. After the manufacture of products and their sale, the cost of working capital is reimbursed as part of the proceeds from the sale of products (works, services). This contributes to the constant renewal of the production process, which is carried out through the continuous circulation of enterprise funds. In its movement, working capital goes through three stages: cash, production and commodity.
To ensure the uninterrupted production and sale of products, as well as for the effective use of working capital at enterprises, their rationing is carried out.
In practice, three methods of normalization of working capital are used:
1) analytical - provides for a thorough analysis of cash inventory items with the subsequent extraction of excess ones from them;
2) coefficient - consists in clarifying the current standards of own working capital in accordance with changes in production indicators;
3) direct counting method - scientifically based calculation of standards for each element of normalized working capital.
Working capital ratio in production stocks (by raw materials, materials, fuel) determined by multiplying the average daily consumption in value terms by the stock rate in days.
The standard of working capital in work in progress is determined by multiplying the average daily output of products at its production cost by the average duration of the production cycle in days and by the coefficient of increase in costs (cost) of work in progress.
The standard of working capital of the enterprise in deferred costs is calculated based on the balance of funds at the beginning of the period and the amount of costs during the billing period minus the amount of subsequent repayment of costs on account of the cost of production.
The standard of working capital in the balance of finished products is determined the product of the cost of one-day output of finished products by the rate of their stock in the warehouse in days.
The total working capital ratio is the sum of the working capital ratios calculated for individual elements.
Ways to improve the efficiency of the use of working capital: optimization of stocks of resources and work in progress; reduction of the duration of the production cycle; improving the organization of logistics; acceleration of the sale of commercial products, etc.
2.4.3. Investments: essence, types and directions of use
Investments- this is a long-term capital investment in objects of entrepreneurial and other activities with the aim of generating income (profit).
There are internal (domestic) and external (foreign) investments.
Domestic investments are divided into:
Financial investments are the acquisition of shares, bonds and other securities, investing money in deposit accounts in banks at interest, etc.;
Real investment (capital investment) is the investment of money in capital construction, expansion and development of production;
Intellectual investments - training of specialists, transfer of experience, licenses, know-how, etc.
External investments are divided into:
Direct, giving the investor full control over the activities of a foreign enterprise;
Portfolio, providing the investor with the right to receive only dividends on acquired shares of foreign enterprises.
The objects of investment activity are: fixed capital (newly created and modernized), working capital, securities, targeted cash deposits, scientific and technical products, intellectual values.
One of the most important economic tasks that enterprises must solve is profitable investment financial resources in order to maximize income. The investment policy determines the most priority areas for investing capital, on which the efficiency of economic activity depends, ensuring the greatest increase in production and income for each ruble of costs.
In the absence of a capital investment project, the best way is to keep money on deposits in a reliable bank or acquire a controlling stake in a promising enterprise, through which you can directly influence the operation of this enterprise and direct its investments to your advantage.
Chapter 3. Organization of the enterprise.
3.1. Production process and its organization
3.1.1. Structure and principles of organization of the production process
The process of interaction of production factors in an enterprise, aimed at converting raw materials (materials) into finished products suitable for consumption or further processing, forms a production process or production.
The main elements of the production process are labor (human activity), objects and means of labor. Many industries use natural processes (biological, chemical).
The largest parts of the production process are main, auxiliary and secondary production.
To main include those processes, the direct result of which is the manufacture of products that make up marketable products this enterprise, and to auxiliary- those during which intermediate products for the main production are created, as well as work is performed to ensure the normal course of the main processes. side production covers the processes of processing waste from the main production or their disposal.
Adrift in time production processes are divided into discrete (discontinuous) and continuous, caused by the continuity of the technological process or the needs of society.
By degree of automation processes are distinguished: manual, mechanized (performed by workers with the help of machines), automated (performed by machines under the supervision of a worker) and automatic (performed by machines without the participation of a worker according to a previously developed program).
The process of main, auxiliary and side production consists of a number of production stages.
Stage- this is a technologically completed part of production, characterizing the change in the object of labor, passing from one qualitative state to another.
The production stage is divided, in turn, into a number of production operations, which are the primary link, the elementary, simplest component of the labor process. The production operation is performed at a separate workplace, by one or a group of workers, on the same object of labor, using the same means of labor.
By appointment, production operations are divided into:
Technological (main), as a result of which qualitative changes are made to the objects of labor, its condition, appearance, shape and properties;
Transport, changing the position of the object of labor in space and creating conditions for mass production;
Maintenance, providing normal conditions for the operation of machines (their cleaning, lubrication, cleaning the workplace);
Control, contributing to the correct execution of technological operations, compliance with the specified modes (control and regulation of the process).
For the normal organization of the production process, the following principles must be observed:
1) principle of specialization- this is the assignment of a technologically homogeneous group of works or a strictly defined product range to each workshop, production site, workplace;
2) process continuity principle means ensuring the movement of the object of labor from one workplace to another without delays and stops;
3) principle of proportionality implies consistency in the duration and productivity of all interrelated divisions of production;
4) principle of parallelism provides for the simultaneous execution of individual operations and processes;
5) direct flow principle means that the objects of labor in the process of processing must have the shortest routes through all stages and operations of the production process;
6) principle of rhythm consists in the regularity and stability of the course of the entire process, which ensures the production of the same or evenly increasing quantity of products for equal periods of time;
7) principle of flexibility requires rapid adaptation of the production process to changes in organizational and technical conditions associated with the transition to the manufacture of new products, etc.
3.1.2 Methods of organizing production
There are two methods of organizing production: in-line and non-in-line production.
Non-linear production It is mainly used in single and serial production. Its signs: workplaces are placed by the same type of technological groups without connection with the sequence of operations, they process objects of labor that are different in design and manufacturing technology, which move in the process of processing complex routes, creating long breaks between operations.
In the conditions of unit production, the non-flow method is carried out in the form of a unit-technological one (processed objects of labor are not repeated).
In batch production, the non-flow method takes two forms:
1) batch-technological method (objects of labor are processed in batches, which are periodically repeated);
2) subject-group method (the entire set of objects of labor is divided into technologically similar groups).
The number of equipment (N) in non-line production is calculated for each technologically similar group of machines:
where n is the number of objects of labor processed on this equipment;
t is the norm of time for processing objects of labor;
T is the planned fund for the operating time of a piece of equipment per year;
K v.n. - coefficient of fulfillment of norms of time.
in-line production ensures strictly coordinated execution of all operations of the technological process in time and space, it is characterized by the following main features:
Specialization of each workplace on the performance of a certain operation;
Consistent and rhythmic execution of all operations based on a single estimated pace of work;
Placement of workplaces in strict accordance with the sequence of the technological process;
Transfer of processed material or products from operation to operation with minimal interruptions using a conveyor (conveyor).
The main structural link in mass production is the production line - a number of interconnected jobs arranged in the order of the sequence of the technological process and united by a common productivity standard for all (it is determined by the leading machine of the flow).
The flow method is typical for mass and large-scale production.
Production flows can be classified according to a number of features:
By the number of lines - into single-line and multi-line;
According to the degree of coverage of production - into precinct and through;
According to the method of maintaining the rhythm - with free and regulated rhythms;
By degree of specialization - multi-subject and single-subject;
According to the degree of continuity of the process - discontinuous and continuous.
For a production line, its main parameters are calculated:
1) tact (rhythm) of the production line (r) - the time interval between the release of two, following one after another, finished products or batches of finished products:
where T is the planned fund of the line operation time for the billing period, min.;
P - the volume of production for the same period in physical terms.
With rhythmic production, the same equal amount of product is produced over a certain period of time.
2) the number of jobs (N) is calculated for each operation:
where t c - the duration of the working cycle.
The production flow is designed on the basis of production volumes, working time fund, tact (rhythm) of the production line, the number of jobs on the conveyor and the length of the working part of the conveyor.
3.2. Enterprise infrastructure
Enterprise infrastructure- this is a set of shops, sections, farms and services of the enterprise, which have a subordinate auxiliary character and provide the necessary conditions for the activities of the enterprise as a whole.
Distinguish between industrial and social infrastructure and capital construction, serving both areas.
The production infrastructure of an enterprise is a set of departments that are not directly related to the production of products.
Their main purpose is to maintain the main production processes. These include auxiliary and service workshops and facilities involved in the movement of objects of labor, the provision of production with raw materials, fuel, all types of energy, the maintenance and repair of equipment and other means of labor, the storage of material assets, the marketing of finished products, their transportation and other processes intended for creating normal conditions for production.
social infrastructure- this is a set of divisions of the enterprise, ensuring the satisfaction of the social and cultural needs of the employees of the enterprise and their families.
The social infrastructure consists of catering departments (canteens, cafes, buffets), health care (hospitals, clinics, first-aid posts), preschool institutions (kindergartens, nurseries), educational institutions (schools, vocational schools, advanced training courses), housing and communal services (own residential buildings), public service establishments, recreation and culture organizations (libraries, clubs, boarding houses, summer camps for schoolchildren, sports complexes), etc.
3.3. Innovative processes in the enterprise
3.3.1. General characteristics of innovative processes (innovations)
Achievements of scientific and technological progress are distributed in production in the form of innovations.
Innovation is understood as a new order, a new method, a new product or technology, a new phenomenon.
The process of using innovation, associated with its receipt, reproduction and implementation in the material sphere of society, is an innovative process. Innovative processes originate in certain branches of science, and end in the sphere of production, causing progressive, qualitatively new changes in it.
Innovations can refer both to engineering and technology, and to forms of organization of production and management. All of them are closely interconnected and are qualitative steps in the development of productive forces, increasing the efficiency of production.
Taking into account the subject of innovations, the following types of innovations are distinguished:
- technical and technological innovations manifest themselves in the form of new products, technologies for their manufacture, means of production. They are the basis of technological progress and technical re-equipment of production;
- organizational innovations- these are the processes of mastering new forms and methods of organizing and regulating production and labor, as well as innovations involving changes in the ratio of spheres of influence (both vertically and horizontally) of structural units, social groups or individuals;
- managerial innovations- a purposeful change in the composition of functions, organizational structures, technology and organization of the management process, methods of operation of the management apparatus, focused on replacing the elements of the management system (or the entire system as a whole) in order to accelerate, facilitate or improve the solution of the tasks set for the enterprise;
- economic innovation at the enterprise can be defined as positive changes in its financial, payment, accounting areas of activity, as well as in the field of planning, pricing, motivation and remuneration and performance evaluation;
- social innovations are manifested in the form of activating the human factor through the development and implementation of a system for improving personnel policy; systems of professional training and improvement of workers; systems of social and professional adaptation of newly hired persons; systems of remuneration and performance appraisal. It is also the improvement of the social and living conditions of workers, the conditions of safety and hygiene at work, cultural activities, the organization of free time;
- legal innovations- these are new and amended laws and regulatory documents that define and regulate all types of activities of enterprises;
- environmental innovations- changes in technology, organizational structure and management of the enterprise, which improve or prevent its negative impact on the environment.
3.3.2. Technical development of the enterprise
Technical development of the enterprise- the process of formation and improvement of the technical and technological base of the enterprise, focused on the final results of its economic activity due to technical and technological innovations.
The goals of technical and technological innovations are:
Reducing the design and technological complexity of manufactured products due to design innovations;
Reducing the material consumption of products through the use of new materials;
Integrated mechanization and automation of technological processes;
Application of robotics, manipulators and flexible automated systems;
Reducing the technological labor intensity of products and the cost of manual labor by improving the technical level and quality of technological equipment, tools, fixtures, scientific organization of labor;
Integrated automation and regulation of production management processes based on electronics and computer technology etc.
The development of the technical and technological base is carried out through the modernization of equipment, technical re-equipment, reconstruction and expansion, new construction.
The choice of a specific direction of the technical development of the enterprise is carried out on the basis of the results of a diagnostic analysis and assessment of the technical and organizational level of production.
The main indicators of this assessment:
The degree of coverage of workers by mechanized and automated labor;
Technical equipment of labor (capacity-to-labor ratio and energy-to-labor ratio);
The share of new technologies in the volume or labor intensity of products;
Average age applied technological processes;
The coefficient of use of raw materials and materials (yield of finished products from a unit of raw materials);
Power (performance) of equipment;
Specific gravity progressive equipment in its general park;
Average life of the equipment;
The coefficient of physical wear of equipment;
The share of technically and economically obsolete equipment in its total number;
The coefficient of technological equipment of production (the number of devices, equipment and tools used per one workplace in the main production);
The degree of utilization of production waste, etc.
Management of the technical development of the enterprise should include: setting goals and identifying their priorities; choice of directions of technical development; evaluation of the effectiveness of possible solutions; drawing up a technical development program; adjusting the plan and monitoring the implementation of the measures envisaged by the program.
Chapter 4. Results and efficiency of the enterprise.
4.1.Products of the enterprise, its quality and methods of provision.
The result of labor often appears in material form - in the form of products. The products manufactured at the enterprise at different stages of the technological process are in the form of work in progress, semi-finished products or finished products (products).
Finished products- these are products industrial enterprise that are completed by production, meet government standards, or specifications, are accepted by the technical control department, are provided with documents certifying the quality and are intended for sale to the side.
Semi-finished products- these are semi-products, the technical processing of which is completed in one of the productions (shops) of the enterprise, but requires completion or processing in an adjacent production (another shop) of the same enterprise or which can be transferred for further processing to other enterprises.
Unfinished production- these are products that have not received a finished look within the production, as well as products that have not been checked by the Quality Control Department and have not been handed over to the finished product warehouse.
The products of labor are divided into means of production (means of labor and objects of labor) and commodities (food and non-food products).
The degree of satisfaction of market needs characterizes the volume of goods of a certain nomenclature and assortment.
Nomenclature- this is an enlarged list of products manufactured by the enterprise, and the assortment - characterizes its composition by types, types, varieties, and other features.
The volume of production in value terms is determined by the indicators:
Marketable products - this is the cost of products intended for sale (finished products, semi-finished products, works and services of an industrial nature);
Gross output is the sum of the cost of all types of products produced by the enterprise and, in addition to the elements that make up commercial products, includes changes in the balance of work in progress during the billing period, the cost of raw materials and materials of the customer and some other elements;
Net production characterizes the newly created value as a result of the industrial and production activities of the enterprise for a certain period. It is determined by subtracting material costs and the amount of depreciation from the volume of gross output;
Sold products - this is the cost of products released to the side and paid by the buyer in the reporting period.
Quality assurance methods.
The main elements of the product quality management mechanism at the enterprise are:
Standardization and certification of products;
Internal quality systems;
State supervision over compliance with standards, norms and rules; internal production and technical quality control.
Standardization- this is the establishment and application of rules for the purpose of streamlining activities in a particular industry.
Standardization covers the establishment of:
Units of measurement, terms and designations;
Requirements for the quality of products, raw materials, materials and production processes;
Unified system of indicators of product quality, methods of its testing and control;
Requirements that ensure the safety of work and life of people, as well as the safety of material assets;
unified systems classification and coding of products, information carriers, forms and methods of organizing production, etc.
The basis of standardization are standards and specifications.
standard is a regulatory and technical document that establishes requirements for groups of homogeneous products, and, if necessary, for specific products, rules that ensure its development, production and use.
Depending on the scope, content and level of approval, regulatory and technical documents are divided into: state standards(GOST), industry standards (OST), standards of scientific, technical and engineering partnerships, enterprise standards (SP), as well as international standards (ISO).
Specifications- a normative and technical document that establishes requirements for specific products (models, brands).
Certification- this is the establishment of product compliance with specific standards (mainly international - ISO 9000 series) or technical specifications and the issuance of an appropriate document (certificate).
Certification is the most important factor in improving products, an effective mechanism for managing its quality, which makes it possible to objectively assess its competitiveness, suitability, and compliance with environmental cleanliness requirements.
Internal production technical control at the enterprise is carried out by the technical control department (QCD), the main task of which is to ensure the required level of quality, fixed in the regulatory and technical documents, by directly checking each product and purposefully influencing the conditions and factors that form it.
The main tasks of product quality management at the enterprise at the present stage are:
Systematically bringing the level of product quality to existing, emerging or predicted market needs, as well as a targeted impact on the development of needs;
Ensuring the competitiveness of products in the domestic and foreign markets;
Definition of tasks for the modernization of products and the creation of new types of products;
Determination of the composition of targeted quality programs, etc.
4.2. Production cost
Production cost- this is the monetary expression of the direct costs of the enterprise for the production and sale of products.
The cost of production is a synthetic, generalizing indicator that characterizes all aspects of the enterprise's activities, as well as reflecting the efficiency of its work.
The cost of production includes the following costs:
For the preparation of production and the development of the release of new types of products, start-up work;
Market research;
Directly related to the production of products, due to the technology and organization of production, including management costs;
To improve the technology and organization of the production process, as well as improve the quality of manufactured products;
For the marketing of products (packaging, transportation, advertising, storage, etc.);
recruitment and training;
Other cash costs of the enterprise associated with the release and sale of products.
There is the following classification of costs:
1) according to the degree of homogeneity- elemental (homogeneous in composition and economic content - material costs, wages, deductions from it, depreciation deductions etc.) and complex (different in composition, covering several cost elements - for example, the cost of maintaining and operating equipment);
2) according to production volume- constant (their total value does not depend on the amount of manufactured products, for example, the cost of maintaining and operating buildings and structures) and variables (their total amount depends on the volume of manufactured products, for example, the cost of raw materials, basic materials, components). Variable costs, in turn, can be divided into proportional (change in direct proportion to the volume of production) and non-proportional;
3) according to the method of attributing costs to the cost of individual products- direct (directly related to the manufacture of certain products and are directly related to the cost of each of them) and indirect (related to the production of several types of products, they are distributed among them according to some attribute).
It is also necessary to distinguish between total costs (for the entire volume of production for a certain period) and costs per unit of output.
4.3.Financial results
4.3.1. Profit and income of the enterprise
Profit and income are the main indicators financial results production and economic activities of the enterprise.
Income- this is the proceeds from the sale of products (works, services) minus material costs.
It represents the monetary form of the net output of the enterprise, i.e. includes wages and profits.
Income characterizes the total amount of funds that an enterprise receives for a certain period and, after taxes, can be used for consumption and investment. Income is sometimes subject to taxation. In this case, after tax is deducted, it is subdivided into consumption, investment and insurance funds. The consumption fund is used for remuneration of personnel and payments based on the results of work for a certain period, for a share in the authorized property (dividends), material assistance, etc.
Profit- this is the part of the proceeds remaining after the reimbursement of all costs of production and marketing of products.
In a market economy, profit is one of the main sources of accumulation and replenishment of the revenue side of the state and local budgets; main financial source development of the enterprise, its investment and innovation activities, as well as a source of satisfaction of the material interests of the members of the labor collective and the owner of the enterprise.
The amount of profit (income) is significantly affected by both the volume of products and its range, quality, cost, improvement of pricing and other factors. In turn, profit affects such indicators as profitability, solvency of the enterprise and others.
Total value profit of the enterprise (gross profit) consists of three parts:
Profits from the sale of products - as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;
Profit from the sale of material assets and other property (this is the difference between the price of their sale and the costs of their acquisition and sale). Profit from the sale of fixed assets will represent the difference between the proceeds from the sale, the residual value and the costs of dismantling and selling;
Profits from non-sales operations, i.e. operations not directly related to the main activity (income from securities, from equity participation in joint ventures; leasing property; excess of the amount of fines received over those paid, etc.).
4.3.2 Cost-effectiveness of resources and products
Unlike profit, which shows the absolute effect of activity, there is a relative indicator of the effectiveness of the enterprise - profitability. In general, it is calculated as the ratio of profit to costs and is expressed as a percentage.
There are the following types of profitability:
1) profitability of production (profitability of production assets) - R p, is calculated by the formula:
,
where P is the total (gross) profit for the year (or other period);
OFP - the average annual cost of fixed production assets;
NOS - the average annual balance of normalized working capital.
2) return on equity R k, which is characterized by the size of the authorized capital (share capital);
where P - net profit (including the payment of interest on the loan),
K c - equity, the value of which is taken according to the balance sheet and is equal to the sum of assets minus debt obligations.
The return on equity ratio is of interest to all shareholders, because determines the upper limit of dividends;
3) profitability of total assets Р а - characterizes the efficiency of using all cash assets of the enterprise:
where K a - the average amount of assets of the balance sheet of the enterprise;
4) profitability of products P prod. characterizes the cost effectiveness of its production and marketing:
where P r - profit from the sale of products (works, services);
C p is the total cost of goods sold;
5) profitability of a particular type of product P in:
where C in and C in - respectively, the price and the total cost of a unit of a certain type of product;
6) profitability of sales P p - shows the share of profit attributable to one monetary unit of sales (cost of sales V p):
4.3.3. Assessment and diagnostics of the financial condition of the enterprise
Profit and profitability do not fully characterize the financial condition of the enterprise and its trends. It depends on certain financial proportions, which are analyzed according to the balance sheet.
The ratios between the individual elements of the assets and liabilities of the balance are used to assess and diagnose the financial condition of the enterprise. In this case, the following main indicators are calculated:
- degree (coefficient) of debt(Kzad) - is determined by dividing debt obligations by the assets of the enterprise. If Kzad>0.5, then the risk of non-payment of debts will increase;
- debt security ratio(Co.d.) - is determined by the ratio of equity to the amount of debt. If Co.d.> 1, then this means that the company can pay debts with its own capital;
-current ratio(Kt.l.) - is determined by the ratio of current assets and short-term liabilities. If Kt.l.<2 , то платежеспособность невысокая и предприятие имеет определенный финансовый риск;
- quick ratio(Kc.l.) is the ratio of highly liquid assets (for example, securities, money in bank accounts and on hand, receivables) to short-term liabilities. If Kc.l. > 1, then short-term obligations are secured and debts can be quickly paid.
The financial activity of the enterprise is characterized by the following indicators:
The average period of payment of receivables by buyers of the company's products;
The average period for paying the company's accounts payable to suppliers;
Inventory turnover (as the ratio of sales to inventory).
Conclusion
A company is an integrated whole in which people, mechanisms, materials are united by a common activity. What are they needed for? The answer is simple: for the common good. Companies arise to jointly do what a person cannot do alone, to achieve better results through cooperation than apart. Companies are created to achieve specific goals.
An enterprise is any organization that produces goods, services, information, knowledge, economic activity in a wide variety of forms. An enterprise can be called a plant, a factory, a construction plant, a fleet of vehicles, repair shops, a collective farm, a state farm, a shop, an atelier, an exchange, etc.
The forms and methods of management, the structure of the management bodies of an enterprise essentially depend on its scale and profile. Each enterprise carries out a certain main activity, this is its main goal, the meaning of existence. It follows from this that the management of the production process is at the forefront of enterprise management, regardless of what exactly the enterprise produces.
An enterprise is a form of economic organization in which the individual consumer and producer interact through the market in order to solve three basic economic problems: what, how and for whom to produce. At the same time, none of the entrepreneurs and organizations is consciously occupied with solving this triad of economic problems.
In a market system, everything has a price. Various types of human labor also have a price level of wages, tariffs for services. Market economy for the unconscious coordination of people and businesses through a system of prices and markets. If we take all the various markets, we get a broad system that spontaneously ensures the balance of prices and production through trial and error.
Bibliography:
1. Enterprise Economics: Textbook / Edited by prof. O.I. Volkov. - M.: INFRA-M, 2005
2.Economics of the enterprise: Textbook / Edited by prof. V.Ya. Gorfinkel, prof. EAT. Kupryakova. - M.: Banks and exchanges, UNITI, 2005
3. Study guide "Economics of the organization" edited by Gruzinov.-M: UNITI.2007
4. Textbook "Enterprise Economics" edited by Schwander. –M: Vershina, 2007
5. Practicum on the economics of the enterprise, edited by Schwander. –M: Vershina, 2007
6. T. O. Solomanidina, V. G. Solomanidin “Management of personnel motivation. In tables, diagrams, tests, cases. Educational and practical guide. "- M: Personnel Management Journal, 2005
7. Plakhanova L.V., Anurina T.M., Alegostaeva S.A. “Fundamentals of Management. Textbook "-M: KNORUS, 2007
8. "Economic analysis" Savitskaya.-M: Alfa-Press, 2007
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