Economics of the enterprise in a market economy. Enterprise in a market economy. Characteristics of industrial property objects

Introduction……………………………………………………………………………3

1.Features and mechanism of functioning of an enterprise in a market economy………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

1.1. The main functions and goals of the enterprise (organization) in the conditions

market…………………………………………………………………………5

1.2. Features of the enterprise in the market………………...10

1.3. The mechanism of the functioning of the enterprise in a market

Economics…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

2. The efficiency of the enterprise (organization) in the conditions of market relations…………………………………………………………………………..24

2.1. Economic efficiency of production at the enterprise and its determining factors……………………………………………………...24

2.2. The main reserves and ways to increase production efficiency in a market economy………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

3. Analysis of economic efficiency in the collective farm "Plemzavod Rodina" for 2006-2008……………………………………………………………………..35

3.1. Brief description Collective farm "Plemzavod Rodina"……………...35

3.2. Calculation of indicators of economic efficiency of production in the collective farm "Plemzavod Rodina" for 2006-2008………………………………...39

Conclusions and suggestions…………………………………………………………44

List of used literature……………………..……………………46

INTRODUCTION

The market economy dictates to the commodity producer specific conditions under which production relations are built on the principles of the law of value, supply and demand, competition, on a comprehensive consideration of the interests, first of all, of the buyer, who, through the purchase and sale, dictates his conditions to the quality and quantity of goods. Moreover, under market relations, the expanded reproduction of an enterprise and any entrepreneurial activity should be carried out mainly through self-financing, own savings, and profits.

The market economy, in its essence, is a means of stimulating the growth of labor productivity, the all-round increase in the efficiency of production. However, even under these conditions, it is important to determine the main directions for increasing the efficiency of production, the factors that determine the growth of production efficiency, and the methods for determining it.

Economic efficiency - the effectiveness of the economic system, expressed in relation to the useful final results of its functioning to the resources expended. The efficiency of the economic system depends on the efficiency of production, the social sphere (systems of education, healthcare, culture), and the effectiveness of public administration. The effectiveness of each of these areas is determined by the ratio of the results obtained to the costs and is measured by a set of quantitative indicators. To measure the efficiency of production, indicators of labor productivity, capital productivity, profitability, payback, etc. are used. With their help, various options for the development of production and the solution of its structural problems are compared.

The efficiency of the enterprise is characterized by the production of goods or services at the lowest cost. It is expressed in its ability to produce the maximum amount of products of acceptable quality at minimal cost and sell these products at the lowest cost. The economic efficiency of an enterprise, in contrast to its technical efficiency, depends on how well its products meet market requirements and consumer demands.

The main goal of the course work is to study the concept of economic efficiency and the factors influencing it, to determine the economic efficiency of production on the example of a particular enterprise - the collective farm "Plemzavod Rodina" of the Vologda Oblast. The main tasks are to track the work of the enterprise by analyzing the main indicators of its economic activity. In conclusion, the work contains the main conclusions on the efficiency of the enterprise.

The work uses such general scientific methods of research as monographic, the method of analysis and synthesis, and specific scientific methods - calculation-constructive, statistical.

In this term paper first, the criteria and indicators of economic efficiency, the overall and comparative economic efficiency of costs, and then the main ways to improve production efficiency will be considered.

1. FEATURES AND MECHANISM OF THE OPERATION OF THE ENTERPRISE IN THE CONDITIONS OF A MARKET ECONOMY

MAIN FUNCTIONS AND GOALS OF THE ENTERPRISE IN MARKET CONDITIONS

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: an enterprise combines economic resources for the production of economic goods 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) (Fig. 1).

Fig.1. Manufacturing enterprise.

The basis of the enterprise is the personnel, which is characterized by a certain professional composition, qualifications, interests. These are managers, specialists, workers. The results of the enterprise work depend on their efforts and skills. Of course, they need the means of production: the fixed assets with which products are manufactured, and the working capital from which these products are created. To pay for deliveries necessary materials, equipment, energy resources, in order to pay wages to employees and make other payments, the enterprise needs money that accumulates on its bank account and partially in the cash desk of the enterprise. In the absence of a sufficient amount of own money, the company resorts to loans.

Important for the operation of the enterprise is information: commercial, technical and operational. Commercial information answers the questions: what products and in what quantity should be produced; at what price and to whom to sell it; what costs will be required for its production. Technical information gives a comprehensive description of the product, describes the technology of its manufacture, establishes from which parts and materials each product must be produced, with the help of which machines, equipment, tools and techniques, in what sequence the work should be carried out. On the basis of operational information, tasks are given to personnel, they are placed in jobs, control, accounting and regulation of the production process are carried out, as well as adjustment of managerial and commercial operations. With the help of information, all components of an operating enterprise are connected into a single synchronously functioning complex aimed at producing a given type of product, of the appropriate quantity and quality.

The external environment that directly determines the efficiency and feasibility of the enterprise is primarily consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise (Fig. 2).

Rice. 2. The external environment of the manufacturing enterprise.

The population, in the interests and with the participation of which the enterprise is created, is the main factor external environment. The population is also the main consumer of products and the supplier of labor.

Among the suppliers of the enterprise, one should obviously include credit institutions - banks that supply financial resources, as well as scientific and design organizations that prepare the necessary scientific and technical information and project documentation for enterprises. All activities of manufacturing enterprises are based on the legal framework. Implementation and control over the execution of laws rests with the government and local authorities. Thus, the enterprise occupies a central place in the national economic complex.

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, the external environment.

The most important task of the enterprise is to generate income through the sale of products to consumers. Based on the income received, the social and economic needs of the labor collective and the owners of the means of production are satisfied.

The tasks listed above, enterprises can only solve if they adhere to certain principles in their work and perform the necessary functions.

The following principles of enterprise management are distinguished:

profitability;

financial stability;

The principle of economy requires that, firstly, a certain result be achieved at the lowest cost - the principle of minimization; and, secondly, for a given amount of costs, the greatest result is the principle of maximization, in other words, the principle of economy puts forward the requirement - not to waste production resources, i.e. work economically.

Principle financial stability means such an activity of an enterprise in which it could at any time pay off its debts or its own funds, or by deferment, or by obtaining a loan.

higher goal entrepreneurial activity is the excess of results over costs, i.e. achieving the highest possible profit or the highest possible profitability. The ideal situation is when the maximum profit provides a higher profitability. In the conditions of market relations, there are three main sources of profit.

General characteristics of the organization, its essence, concept and significance of activities in a market economy. Classification of enterprises, their organizational and legal forms. Feasibility study for organizing a site for the manufacture of garments.

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Introduction……………………………………………………………………………3

1.1. The main functions and goals of the enterprise (organization) in the conditions

market…………………………………………………………………………5

1.2. Features of the enterprise in the market………………...10

1.3. The mechanism of the functioning of the enterprise in a market

2. The efficiency of the enterprise (organization) in the conditions of market relations…………………………………………………………………………..24

2.1. Economic efficiency of production at the enterprise and its determining factors……………………………………………………...24

3. Analysis of economic efficiency in the collective farm "Plemzavod Rodina" for 2006-2008……………………………………………………………………..35

3.1. a brief description of Collective farm "Plemzavod Rodina"……………...35

3.2. Calculation of indicators of economic efficiency of production in the collective farm "Plemzavod Rodina" for 2006-2008………………………………...39

Conclusions and suggestions…………………………………………………………44

List of used literature……………………..……………………46

INTRODUCTION

Economic efficiency - the effectiveness of the economic system, expressed in relation to the useful final results of its functioning to the resources expended. The efficiency of the economic system depends on the efficiency of production, the social sphere (systems of education, healthcare, culture), the efficiency government controlled. The effectiveness of each of these areas is determined by the ratio of the results obtained to the costs and is measured by a set of quantitative indicators. To measure the efficiency of production, indicators of labor productivity, capital productivity, profitability, payback, etc. are used. With their help, various options for the development of production and the solution of its structural problems are compared.

The work uses such general scientific methods of research as monographic, the method of analysis and synthesis, and specific scientific methods - calculation-constructive, statistical.

In this course work, we will first consider the criteria and indicators of economic efficiency, the overall and comparative economic efficiency of costs, and then the main ways to improve production efficiency.

1. FEATURES AND MECHANISM OF THE OPERATION OF THE ENTERPRISE IN THE CONDITIONS OF A MARKET ECONOMY

1.1 MAIN FUNCTIONS AND OBJECTIVES OF THE ENTERPRISE IN MARKET CONDITIONS

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:

a certain set of means of production: an enterprise combines economic resources for the production of economic goods in order to maximize profits;

Separate property: the enterprise has its own property, which independently uses for certain purposes;

Property liability: the company 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 circulation on its own behalf (name);

operational - economic and economic independence: the enterprise itself carries out various transactions and operations, itself receives profit or incurs losses, at the expense of profit ensures a stable financial position and further development of production.

Fig.1. Manufacturing enterprise.

The basis of the enterprise is the personnel, which is characterized by a certain professional composition, qualifications, interests. These are managers, specialists, workers. The results of the enterprise work depend on their efforts and skills. Of course, they need the means of production: the fixed assets with which products are manufactured, and the working capital from which these products are created. To pay for the supply of necessary materials, equipment, energy resources, to pay wages employees and making other payments, the company needs money that accumulates on its current account in the bank and partly in the cash desk of the company. In the absence of a sufficient amount of own money, the company resorts to loans.

The external environment, which directly determines the efficiency and feasibility of the enterprise, is primarily consumers of products, suppliers of production components, as well as government bodies and the population living in the vicinity of the enterprise (Fig. 2).

Rice. 2. The external environment of the manufacturing enterprise.

The population, in the interests and with the participation of which the enterprise is created, is the main factor of the external environment. The population is also the main consumer of products and the supplier of labor.

Among the suppliers of the enterprise, one should obviously include credit institutions - banks that supply financial resources, as well as scientific and design organizations that prepare the necessary scientific and technical information and project documentation for enterprises. All activities of manufacturing enterprises are based on legislative framework. Implementation and control over the execution of laws rests with the government and local authorities. Thus, the enterprise occupies a central place in the national economic complex.

The tasks of the operating enterprise are:

receipt of income by the owner of the enterprise (among the owners may be the state, shareholders, private individuals);

Providing consumers with the company's products in accordance with contracts and market demand;

providing personnel of the enterprise salary, normal working conditions and the possibility of professional growth;

creation of jobs for the population living in the vicinity of the enterprise;

· protection of the 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, the external environment.

The tasks listed above, enterprises can only solve if they adhere to certain principles in their work and perform the necessary functions.

The following principles of enterprise management are distinguished:

economy;

· financial stability;

· profit.

The principle of financial stability means such activity of the enterprise in which it could at any time pay off its debts or its own funds, or by deferment, or by obtaining a loan.

The highest goal of entrepreneurial activity is the excess of results over costs, i.e. achieving the highest possible profit or the highest possible profitability. The ideal situation is when the maximum profit provides a higher profitability. In the conditions of market relations, there are three main sources of profit.

The first - due to the monopoly position of the enterprise for the production of products.

The second one is directly related to production and commercial activities (the vast majority of enterprises). The amount of profit in this case depends on:

From the right production orientation (selection of products that are in high and stable demand);

From the degree of competitiveness of products (price, delivery time, service, etc.);

Volumes of manufactured products;

From the structure of cost reduction.

Third - from innovation activities. Getting profit from the enterprise directly

related to the tax system and their size, so the size of the tax should encourage enterprises to expand their production activities.

The nature of price formation and their regulation by the state also affects the amount of profit.

The body that formulates and specifies any economic task is obliged to take into account the real conditions for its implementation, taking into account the functions performed by the enterprise.

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 authorities;

Compliance with applicable standards, regulations, state laws.

The functions of the enterprise are concretized and refined depending on: the size of the enterprise, industry affiliation, degree of specialization and cooperation, availability of social infrastructure, form of ownership, relationships with local authorities.

1.2. FEATURES OF THE WORK OF THE ENTERPRISE IN THE MARKET CONDITIONS

At all stages of economic development, the main link is the enterprise. It is at the enterprise that production is carried out, there is a direct connection between the worker and the means of production. The enterprise independently carries out its activities, disposes of the products produced, the profit received, which remains at its disposal after paying taxes and other obligatory payments.

In the conditions of market relations, the key figure is the entrepreneur. The status of an entrepreneur is acquired through the state registration of an enterprise. In this case, the subject of entrepreneurial activity can be both an individual citizen and an association of citizens. Thus, an enterprise is an independent economic entity created by an entrepreneur or an association of entrepreneurs to produce products, perform work and provide services in order to meet social needs and make a profit.

The term “firm” is often used in economic turnover, which is understood as an economic entity engaged in various types of activities and having economic independence. Otherwise, a firm is an organization that owns and conducts business activities in an enterprise.

According to the form of ownership, enterprises are divided into:

Private, which can exist either as completely independent, independent firms, or in the form of associations and their constituent parts. Private firms can also include those firms in which the state has a share of the capital (but not the predominant one);

State, which is understood as purely state (including municipal), where capital and management are wholly owned by the state, and mixed, where the state owns most of the capital or plays a decisive role in management.

By size, enterprises are divided into small, medium and large, based on two parameters - the number of employees and production volume.

The classification of enterprises by the nature of their activities (industrial and non-industrial) involves their division into those producing material goods and services.

The classification of enterprises on the basis of the dominant factor of production provides for labor-intensive, capital-intensive, material-intensive, knowledge-intensive enterprises.

By legal status distinguish, first of all, business partnerships and companies; production cooperatives; state and municipal unitary enterprises; individual entrepreneurs.

Business partnerships. Association of business participants, partners for joint business called a partnership. The participation of partners in a partnership is usually secured by a written agreement, or contract. For the purpose of a closer and more lasting union, the partnership is formalized as an enterprise. The partnership allows you to combine not only the efforts, but also the capital of its participants. Persons who create a business partnership are called its founders. Each of them makes a certain contribution to the partnership and becomes its participant. The initial contribution is called the authorized or share capital.

Participants of economic partnerships have the right to participate in the management of affairs, receive information about the activities of the partnership, get acquainted with its documentation, take part in the distribution of profits, receive, upon liquidation of the partnership, part of the property remaining after settlements with creditors, or the monetary equivalent of the value. At the same time, participants in economic partnerships bear a number of obligations to the organizations of which they are members.

Depending on the type of property liability, participants in a partnership are divided into two main types: a general partnership and a limited partnership. One of characteristic features a full partnership is a high degree and measure of the property responsibility of its participants for the fulfillment of their obligations.

An intermediate form between a general partnership, the participants of which bear full property liability, and a limited liability partnership is called a limited partnership. Such partnerships are also called limited partnerships. A limited partnership, like a general partnership, is an association of several citizens or legal entities on the basis of an agreement between them for the purpose of conducting joint economic activities. But the fundamental difference between a limited partnership and a full one is that only a part of its members, called general partners, is fully liable for the obligations of the partnership with all their property. The other part in the form of member-contributors bears limited liability and is liable for obligations only by its share contribution to the company.

Limited liability companies. The main feature that determined the name and is one of the most important advantages of a limited liability company is that the participants in a limited liability company are liable for the obligations assumed by such a company only within the limits of their contributions to the capital of the company. It is in this sense that society's responsibility is limited. The constituent documents of such a company are the charter and the memorandum of association.

A limited liability company is entity, acts in accordance with the charter and constituent agreement adopted by its participants, has its own name with the obligatory indication of the organizational and legal form in it.

Among the advantages of limited liability companies is a relatively low minimum allowable amount of authorized capital. This makes it possible to start your own business even with a small start-up capital. Limited liability companies are created as associations of business partners, individuals and organizations between which there is constant business contact and mutual interest in common success. In this regard, limited liability companies are very suitable for organizing family businesses, firms that unite constantly cooperating entrepreneurs.

joint-stock companies. A joint-stock company is a business company, the authorized capital of which is divided into a certain number of shares. Participants of the open joint-stock company may sell or transfer their shares without the consent of the other shareholders of that company. In a closed joint-stock company, shares are distributed only among the founders or other predetermined circle of persons. The main feature of an open joint-stock company is that its property and money capital is formed by open, free sale of its shares. Joint-stock companies of an open type represent one of the most common and civilized forms of organizing a collective business.

Large, medium and small enterprises can exist in the form of joint-stock companies. The creation of joint-stock companies usually involves the involvement of a significant number of participants. The joint-stock company is the sole full owner of the property belonging to it property complex, that is, material, informational and intellectual values. Shareholders are the owners of only securities that give them the right to receive a certain share of the company's income in the form of interest, called dividends.

Thus, the objects of ownership of the shareholders and the joint-stock company do not coincide. The shareholder disposes of his own share as a security. The property is managed only by the company represented by its representative management bodies.

Of course, the shareholder is able to influence the use of the property complex and its activities in general, participating in the management. This right is exercised primarily due to the fact that an ordinary share (as opposed to a preferred one, which gives the right to a fixed percentage of dividends) provides the opportunity to vote at shareholders' meetings and elect the board. At the same time, the principle “one share - one vote” is implemented. It is possible to have a significant impact on the course of events only if you have a solid block of shares, preferably a controlling one.

cooperatives and small businesses. The property of cooperatives is formed on a shared basis at the expense of the contributions of its members, made in monetary and material forms. The products of the cooperative and the income received from its sale also serve as sources for the formation of property. The supreme governing body of the cooperative is general meeting. Executive bodies represented by a board headed by a chairman.

Since the beginning of the economic reform in Russia, this type of economic structure like a small business. Small enterprises are capable of high dynamism of development, are independent in choosing a development strategy and its implementation, have a simplified organizational structure, and are serviced by a relatively small number of employees. Small enterprises can be created in various organizational and legal forms. The choice of the most appropriate organizational and legal form of a small enterprise is usually carried out by its founders - individuals and legal entities.

Business associations. Large-scale business is characterized by forms of organization, which are based on the unification of enterprises, firms into aggregate structures. These are collective associative forms. Let us consider certain types of associative organizational structures that are most common in the economies of developed countries.

A corporation is a joint-stock company that combines the activities of several firms to achieve their common goals or protect privileges. As a legal entity, the corporation is liable for debts and taxes for all its constituent enterprises and acts as an independent business entity.

Business associations are contractual associations of enterprises and organizations created to jointly perform similar functions and coordinate common activities. Associations are one of the mildest forms of associations, minimally limiting the actions of their member associations. Association members have the right to be members of any other associations.

Concerns are a form of contractual large associations, usually of a monopoly type, which makes it possible to use the possibilities of large-scale production, combination, and cooperation, due to the presence of production and technological ties. The emergence of concerns in countries with developed market economies has historically been primarily due to the concentration of capital, its overaccumulation with individual producers. Thus, the participants in concerns are interdependent not by contract, but by the essence of economic relations.

Holding companies are characterized by the fact that they have control over other companies, either through ownership of their shares and cash capital, or in connection with the right to appoint directors of controlled companies. The decision-making mechanism in joint-stock companies allows the holding to influence the economic, commercial decisions of enterprises that are part of the holding association. Although these enterprises remain legally independent, the holding is able to direct them towards the interests of a large company as a large integral structure.

A consortium is a temporary voluntary association of enterprises, organizations, formed to solve specific problems and problems, to carry out major investment, scientific, technical, social, environmental projects. The consortium may include both large and small enterprises that wish to take part in the implementation of a project or other business idea, but do not have the independent ability to implement it. The consortium represents a potentially effective organizational and structural way of temporal integration of personnel, capacities, material and financial resources.

In the market conditions, the enterprise solves two problems - to produce products and sell them. Depending on the solution of these problems, the enterprise will flourish or become insolvent. In order to know what needs to be produced - what assortment, in what quantity - an enterprise must study the market, that is, engage in marketing. Moreover, marketing must be dealt with constantly - both before the launch of products into production, and after, in the process of selling products.

Characteristics of the goods: whether they are end-use goods or intermediate, finished products or semi-finished products, whether a service is needed or not, whether the price is acceptable to the consumer, what are the prices of competitors;

General characteristics market: a large or small number of consumers, ways of buying goods, the attitude of buyers to goods, to the conditions and terms of delivery, terms of sale from competitors;

Channels for the distribution of goods: the presence of intermediaries between producers and consumers, their number;

The specific state of the market: the nature and degree of competition, whether there is competition between producers of goods and what is its level;

Legislative restrictions: Are there any legal restrictions that may prevent marketing activities;

Levels of managerial activity in the field of marketing: long-term goals of the company, taking into account the situation in the domestic and foreign markets and trends in its development; financial, material and other resources necessary to achieve these goals.

In the production of a product and the implementation of a marketing policy, it is necessary to take into account life cycle product on the market, which includes a number of stages:

Implementation that requires a lot of money, so trading in goods at this stage is usually unprofitable;

Growth as a result of consumer acceptance of a product and a rapid increase in demand for it. With an increase in sales and, accordingly, profits, advertising costs will stabilize;

Maturity is characterized by the fact that the majority of buyers have already purchased the product, so the sales growth rate, having reached a maximum, begins to fall, profits also begin to decline due to an increase in advertising and other marketing activities;

Saturation, in this period, despite the measures taken, sales growth is no longer observed. Profit from trading continues to increase due to lower production costs;

A recession is a period of sharp decline in sales and then profits;

An input enterprise consumes resources of a certain type, so that later, as a result of the production process, the output will receive transformed resources, resources of a different consumer value. The ratio of output resources is the content of such a subject as the economics of the enterprise. She is interested in the ratio in the use of resources, which implies an excess of revenue over expenditure.

Economic resources are all natural, human and man-made resources that are used to produce goods and services. The whole variety of resources can be classified according to different approaches: material resources - land, or raw materials, and capital; human resources - labor and entrepreneurial activity.

Making a profit is the immediate goal of the enterprise. But an enterprise can make a profit only if it produces products or services that are sold, i.e. satisfy social needs. The subordination of these two goals - satisfaction of needs and profit - is as follows. It is impossible to make a profit without studying the needs and without starting to produce the product that satisfies the needs. It is necessary to produce a product that will satisfy needs and, moreover, at a price that would satisfy solvent needs. And an acceptable price is possible only if the enterprise maintains a certain level of costs, when the resources consumed, their costs are less than the revenue received, i.e. when it is profitable. In this case, it is said that profit is the immediate goal of the functioning of the enterprise and at the same time it is the result of its activities. If an enterprise does not fit into the framework of such behavior and does not receive profit from its production activities, it is forced to leave the economic sphere and declare itself bankrupt.

Factors affecting the effective functioning of the enterprise

In a market economy, the efficiency of an enterprise is influenced by various factors that are classified according to certain criteria. Depending on the direction of action, they can be grouped into two groups: positive and negative.

Positive - these are factors that have a beneficial effect on the activities of the enterprise, negative - on the contrary.

Depending on the place of occurrence, all factors can be classified as internal and external.

Internal factors depend on the activities of the enterprise itself, and they are so numerous and diverse in their purpose and content that they can be conditionally combined into the following groups:

1. Factors of resource support for production. These include production factors (buildings, structures, equipment, tools, land, raw materials and materials, fuel, labor, information, etc.), that is, everything without which it is unthinkable to produce products and provide services in quantity and quality required by the market.

2. Factors that ensure the desired level of economic and technical development of the enterprise. (NTP, organization of labor and production, advanced training, innovation and investment, etc.).

3. Factors that ensure the commercial efficiency of the production and economic activities of the enterprise (the ability to conduct highly efficient commercial and supply activities).

At the same time, they differ in terms of the degree of impact on production. So, the first group of factors determines the resources of the enterprise, its capabilities, and the degree of realization of these capabilities depends on the use of the second group. The emergence of the third group of factors is directly related to market relations. Their implementation is aimed at:

Ensuring the rhythm of production by providing the enterprise with all the necessary resources for the production of goods in a quality and quantity that allows satisfying market requirements;

Reducing production costs or keeping them at a certain level through effective commercial work;

Receiving profit in the amount that ensures the technical and economic development of the enterprise.

This classification is purely conditional, and it does not reflect the whole variety of factors, but allows us to present internal factors in more detail and show their impact on production efficiency.

In addition, all internal factors can be divided into objective and subjective. Objective - these are factors, the occurrence of which does not depend on the subject of management, for example, the deterioration of mining and geological conditions at a mining enterprise or natural disasters.

Subjective factors, and they make up the vast majority, are completely dependent on the subject of management, and they should always be in the field of view and analysis.

The efficiency of an enterprise in a market environment largely depends on external factors that can be classified into the following groups:

Associated with changes in the domestic and world market conditions. This is mainly manifested in changes in supply and demand, as well as in price fluctuations;

Associated with changes in the political situation both within the country and on a more global scale;

Associated with inflationary processes;

associated with the activities of the state.

At present, the economic efficiency of agricultural enterprises is mainly determined by the factors of the 1st group. As for the enterprise under study, the collective farm "Plemzavod Rodina", like other farms, it has problems. This is due to the influence of both internal and external factors of the efficiency of the enterprise. Of the internal factors, it is worth noting the great influence of negative ones, such as the wear and tear of buildings, structures, equipment, the high purchase price for fuel, spare parts. Personnel shortage of qualified employees due to the outflow of the rural population to the city (suburban area). But, at the same time, it is worth paying attention to positive internal factors. We note the introduction of new modern technologies, purchases of new equipment, attraction of qualified personnel, payment for training for employees.

Among the external factors of influence, we note low purchase prices for manufactured products, high inflation, instability of the economy in the context of the global economic crisis, low profitability of the industry as a whole, insufficient attention to the situation in the industry by the state.

1.3. MECHANISM OF THE OPERATION OF THE ENTERPRISE IN THE CONDITIONS OF A MARKET ECONOMY

The socio-economic role of the enterprise in market conditions is changing significantly in a number of areas:

The main requirement that the market puts forward for an enterprise is to work in such a way that the result of the activity is not only the release of products or services, but also making a profit, i.e. there should always be an excess of income over expenses, expended resources, and the greater this excess, the more profitable the enterprise works;

The requirement to produce as many products as possible, since the socialist economy was permanently in deficit for a particular range of products, is being replaced by the requirement not only to produce products, but also to sell them, to sell them. Further increase in volumes is expedient only in conditions of guaranteed sales of the latter;

The existing restrictions on the part of higher authorities are being replaced by the independence of enterprises in many aspects of its activities, but as a price for this independence - the possibility of insolvency and bankruptcy, i.e. the enterprise can be withdrawn from the economic sphere, since it could not work in the market conditions and was forced to leave it. Therefore, the behavior of the enterprise in market conditions management is changing, and this change concerns many issues of the enterprise.

Any enterprise, regardless of its organizational and legal form, form of ownership, industry affiliation, manufactured products or services, is open economic system schematically shown in Fig. 1 where:

block 1 - an enterprise whose main task is the transformation of resources;

block 2- input resources - labor, material, financial;

block 3 - output resources, i.e. converted resources - finished products, production waste, profit, cash;

block 4 - the social environment with which the enterprise interacts - the state, municipal bodies, legislation;

block 5- natural environment - consumption of natural resources, minerals, air, water;

block 6 - relationship with the market, marketing, and this block interacts both at the input of resources and at the output;

block 7 - the ratio of resources at the input to the resources at the output forms the economic work at the enterprise, the economy of the enterprise.

5.Natural environment

Fig.1 Market model of the enterprise.

Consider the diagram in Fig. 1 in more detail. It has already been noted above that in market conditions an enterprise solves two problems - to produce products and sell them. Depending on the solution of these problems, it will flourish or become insolvent. In order to know what needs to be produced - what assortment, in what quantity - an enterprise must study the market before it begins to expend resources for the manufacture of a particular product, i.e. do marketing. Moreover, marketing must be dealt with constantly - both before the launch of products into production, and after, in the process of selling products. Therefore, the diagram shows marketing before the start of production and after its completion.

To make decisions, it is necessary to collect and analyze reliable information, which includes:

General characteristics of the market: a large or small number of consumers, ways of buying goods, the attitude of buyers to goods, terms and conditions of delivery, terms of sale from competitors;

Channels for the distribution of goods: the presence of intermediaries between producers and consumers, their number;

The specific state of the market: is there competition between manufacturers of goods and what is its level;

Legislative restrictions: are there any legal restrictions that may hinder marketing activities;

Levels of managerial activity in the field of marketing: long-term goals of the company (for 10-15 years), taking into account the situation in the domestic and foreign markets and its development trends;

Financial, material and other resources necessary to achieve these goals;

Long-term (up to 5 years) goals of the company, the tasks that arise in this case and the provision of them with the necessary resources;

Operational, current goals and objectives set by market conditions that do not contradict long-term strategic goals.

In product manufacturing and implementation marketing policy it is necessary to take into account the life cycle of a product in the market, which includes a number of stages:

introduction, requiring high costs, therefore, trade in goods at this stage, as a rule, is unprofitable;

growth as a result of the recognition by the buyer of the product and the rapid increase in demand for it. With an increase in sales and, accordingly, profits, advertising costs will stabilize;

maturity it is characterized by the fact that most buyers have already purchased the product, so the sales growth rate, having reached a maximum, begins to fall, profit also begins to decline due to an increase in advertising and other marketing activities;

saturation: in this period, despite the measures taken, sales growth no longer occurs. Profit from trading continues to increase due to lower production costs;

recession represents a period of sharp decline in sales, and then profits.

Let's return to block 2 in Fig. 1. At the input, the enterprise consumes resources of a certain type, so that later, as a result of the production process, at the output it will receive transformed resources, resources of a different use value.

The ratio of resources at the input and output is the content of such a concept as enterprise economy. For the economy of the enterprise, the product produced, the chosen production technology, the composition and qualification level of personnel are indifferent to a certain extent. The only thing that interests her is the ratio in the use of resources, which implies the excess of the revenue side over the expenditure side (profitable operation of the enterprise), the excess of the expenditure side over the revenue side (unprofitable operation of the enterprise) and, finally, the equality of the revenue and expenditure parts (the operation of the enterprise under conditions self-sufficiency).

How an enterprise operates - profitably, unprofitably, or within the framework of self-sufficiency - largely depends on the forms and methods of transformation and can be determined by a number of both private and general performance indicators.

What is hidden in the box behind the resource conversion process? In order for the transformation of resources within the enterprise, it must have a certain structure, certain processes must take place on it, it must perform certain functions for managing and organizing production.

An important element of the production process at the enterprise is the selected technology option. It is the chosen technology that determines the composition and the required amount of resources at the input to the production system. A change in technology leads to a change in the professional and qualification composition necessary for the production of personnel, technological equipment, vehicles, tools, up to a change in the types of raw materials, materials, semi-finished products, components used. An enterprise, depending on the nature of its products, the scale of investment opportunities available to it, chooses one or another technology. The selected technology is closely related to two indicators of the enterprise: the price of products and the level of its quality. At the same time, these two factors form the competitiveness of products, more often the preference is given to the second indicator.

2. EFFICIENCY OF THE ENTERPRISE IN THE CONDITIONS OF MARKET RELATIONS

2.1.ECONOMIC EFFICIENCY OF PRODUCTION AT THE ENTERPRISE AND ITS DETERMINING FACTORS

Production efficiency is a comprehensive reflection of the final results of the use of all production resources for a certain period of time. Production efficiency characterizes the increase in labor productivity, the most complete use of production capacity, raw materials and material resources, the achievement of the greatest results at the lowest cost.

The level of efficiency is determined by comparing two values - the economic effect (result) and the cost of resources with which it was achieved:

Efficiency=

Under the results of production understand its useful end result in the form of:

1) the materialized result of the production process, measured by the volume of products in natural and value forms;

2) the economic result of the enterprise, which includes not only the quantity of manufactured products, but also covers its consumer value.

The end result of the production and economic activities of the enterprise for a certain period of time is net production, i.e. newly created value, and the final financial result of commercial activity is profit.

Production efficiency can be classified according to individual criteria into the following types:

· on consequences - economic, social and ecological;

· at the place of obtaining the effect - local (self-supporting) and national economic;

By the degree of increase (repetition) - primary (one-time effect) and multiplier (multiple-repeating);

for the purpose of definition - absolute (characterizes overall value effect or per unit of costs or resources) and comparative (when choosing the best option from several options for economic or other decisions).

All types of efficiency taken together form the overall integrated efficiency of the enterprise.

At the enterprise level, profit maximization can serve as a form of a single criterion for the effectiveness of its activities.

Production efficiency finds a specific quantitative expression in an interconnected system of indicators characterizing the efficiency of using the main elements of the production process. The system of indicators of economic efficiency of production must comply with the following principles:

Ensure the interconnection of the criterion and the system of specific indicators of production efficiency;

Determine the level of efficiency in the use of all types used in the production of resources;

Provide measurement of production efficiency at different levels of management;

Stimulate the mobilization of intra-production reserves for increasing the efficiency of production.

To assess and analyze the economic efficiency of production, differentiated and generalizing performance indicators are used. The efficiency of using any one type of costs and resources is expressed in a system of differentiated performance indicators. These include: labor productivity or labor intensity, material productivity or material intensity of products, capital productivity or capital intensity, capital productivity or capital intensity. Differentiated performance indicators are calculated as the ratio of output to certain types costs or resources, or vice versa - costs or resources to output.

The main generalizing criterion of the economic efficiency of social production is the level of productivity of social labor. Labor productivity means the fruitfulness of people's productive activity and is determined by the amount of expenditure of living and materialized labor per unit of output. Hence, the growth of labor productivity reflects the use of only consumed resources (current costs), while the increase in production efficiency characterizes the use of all resources, including current and one-time costs.

The productivity of social labor is measured by the ratio of the produced national income to the average number of workers employed in the branches of material production:

Ptot \u003d ND / hm (2.1)

The most important indicators of the economic efficiency of social production are labor intensity, material intensity, capital intensity and capital intensity.

One of the indicators of the economic efficiency of production is the labor intensity of products - the reciprocal of the productivity of living labor is defined as the ratio of the amount of labor spent in the sphere of material production to the total volume of output:

T is the amount of labor expended in the sphere of material production;

Q is the total volume of manufactured products (usually gross output).

The material intensity of the social product is calculated as the ratio of the costs of raw materials, materials, fuel, energy and other objects of labor to the gross social product. The material intensity of the products of the industry (associations, enterprises) is defined as the ratio of material costs to the total volume of manufactured products:

where m is the level of material consumption of products;

M - the total amount of material costs for the production of products in value terms;

Q - the total volume of manufactured products (usually gross).

The capital intensity of production is calculated as the ratio of the average cost of fixed production assets of the enterprise to the total volume of manufactured products:

where f is the capital intensity of products;

F - the average cost of fixed production assets of the enterprise;

Q is the total volume of manufactured products (usually gross output).

In the national economy, in its individual sectors, for example, in industry, the capital productivity indicator is widely used, which is the opposite of the capital intensity indicator:

Fod=Q/F, (2.5)

The most important indicators of final results and overall production efficiency in a market economy are profit and profitability(profitability). [p120; №1] Profitability management (planning, justification and analysis-control) are at the center of economic activity of enterprises operating on the market. The level of profitability depends primarily on the amount of profit and the amount of costs and resources used. Profit in market conditions is the ultimate goal and driving motive of production in the enterprise. The optimal addition to the profit indicator would be the allocation, among other things, of the specific weight of the increase in profits received by reducing the cost. It should also be noted that as civilized market relations are formed, the enterprise will have only one way to increase profits - an increase in output, a reduction in production costs.

When assessing the amount of profit, gross (balance sheet) profit, profit from the sale of products, and net (estimated) profit are distinguished.

Gross (balance) profit is determined based on the results of all production and economic activities on the basis of the balance of income and expenses as an algebraic sum of profit from the sale of products of the main activity; profits (losses) from other sales of goods and services, products of subsidiary agriculture, sales of excess inventory, as well as sales of works and services of a non-industrial nature (vehicles, logging, sales to the side of electricity, etc.); profits (losses) from non-sales transactions - fines, penalties, forfeits, losses from writing off bad debts, natural disasters, etc.; income from the sale of securities (shares, bonds).

Profit from the sale of products is calculated as the difference between the amount of products sold at current wholesale prices and the costs of its production and sale, included in the cost.

The net (calculated) profit remaining at the disposal of the enterprise is determined as the difference between the balance sheet profit or profit from sales minus rent, taxes and interest on a long-term loan.

A comprehensive, integral indicator of the economic efficiency of the production and economic activities of an enterprise is profitability.

Profitability expresses the absolute or relative (as a percentage) amount of profit per 1 ruble of current costs or 1 ruble of resources used (fixed production assets, working capital, equity and borrowed capital).

First of all, there are general (cumulative) and estimated profitability. The overall profitability is defined as the ratio of the balance sheet (gross) profit to the cost of production resources (fixed production assets and normalized working capital), the estimated profitability - as the ratio of net (estimated) profit to the sum of fixed production assets and normalized working capital. In addition, when planning, evaluating and analyzing production efficiency, the profitability of current costs, the profitability of used (accumulated) production resources is calculated.

For a complete picture of the overall cost effectiveness, a generalized description of cost and natural indicators is needed. This goal is served by overall and comparative cost-effectiveness.

In planning and design overall economic efficiency is defined as the ratio of the effect to capital investments, and comparative- as the ratio of the difference in current costs to the difference in capital investments by options. At the same time, the overall and comparative efficiency complement each other. The overall economic efficiency of costs is calculated taking into account the place of application of costs.

The level of economic efficiency depends on a variety of interrelated factors. For each industry, due to its technical and economic features, specific efficiency factors are characteristic.

The whole variety of efficiency growth factors can be classified according to three criteria:

1) sources of efficiency improvement, the main of which are: reduction of labor, material, capital and capital intensity of production, rational use natural resources, saving time and improving product quality;

2) the main directions of development and improvement of production, which include: accelerating scientific and technological progress, raising the technical and economic level of production; improvement of the production structure, introduction organizational systems management; improvement of forms and methods of organizing production, planning, motivation, labor activity, etc.;

3) the level of implementation in the production management system, depending on which factors are divided into:

a) internal (intra-production), the main of which are: the development of new types of products; mechanization and automation; introduction of progressive technology and the latest equipment; improving the use of raw materials, materials, fuel, energy; improvement of management style, etc.;

b) external - this is the improvement of the sectoral structure of industry and production, state economic and social policy, the formation of market relations and market infrastructure and other factors.

The level of economic and social efficiency of production (activity) depends on many factors. Therefore, for the practical solution of performance management problems, it is important to classify the factors of its growth according to certain criteria, including:

types of costs and resources (sources of increase);

directions of development and improvement of production (activity);

place of implementation in the production (activity) management system.

The grouping of factors according to the first attribute allows to clearly identify the sources of efficiency increase: the growth of labor productivity; reduction of capital intensity, material intensity and wage intensity of products (saving materialized and living labor), as well as the rational use of natural resources (saving social labor costs). The active use of these sources of increasing the efficiency of production (activity) provides for the implementation of a set of measures that, in terms of content, characterize the basis for the direction of development and improvement of the production and commercial activities of business entities (the second classification feature). The defining directions are: 1) acceleration of scientific, technical and organizational progress (increasing the technical and technological level of production; improving the structure of production, organizational management systems, forms and methods of organizing activities, planning and motivation); 2) improving the quality and competitiveness of products (services); 3) comprehensive development and improvement of foreign economic activity of business entities. In practice, the classification of efficiency factors at the place of implementation in the activity management system (the third sign of grouping factors) should be considered the most important. Particularly important is the allocation of internal (intraeconomic) and external (national economic) factors.

Only the skillful and integrated use of the entire system of the factors mentioned above ensures sufficient rates of growth in production efficiency. At the same time, the obligation to take into account external factors is not as strict as internal factors of performance.

2.3. MAIN RESERVES AND WAYS TO INCREASE PRODUCTION EFFICIENCY IN A MARKET ECONOMY

The transition to market relations requires profound shifts in the economy - a decisive sphere of human activity. It is necessary to make a sharp turn towards the intensification of production, to reorient each enterprise, organization, and firm towards the full and priority use of qualitative factors of economic growth. A transition to an economy of higher organization and efficiency, with comprehensively developed productive forces and production relations, and a well-organized economic mechanism, must be ensured. To a large extent, the necessary conditions for this are created by a market economy.

When substantiating and analyzing all indicators of economic efficiency, factors of increasing production efficiency in the main areas of development and improvement of production are taken into account. These areas cover a set of technical, organizational and socio-economic measures, on the basis of which savings in living labor, costs and resources are achieved, as well as improving the quality and competitiveness of products. The most important factors for increasing production efficiency here are:

· Acceleration of scientific and technological progress, raising the technical level of production, manufactured and mastered products (improving its quality), innovation policy;

· structural restructuring of the economy, its orientation towards the production of consumer goods, the conversion of defense enterprises and industries, the improvement of the reproductive structure of capital investments (the priority is the reconstruction and technical re-equipment of existing enterprises), the accelerated development of science-intensive, high-tech industries;

· improvement of the development of diversification, specialization and cooperation, combination and territorial organization of production, improvement of the organization of production and labor at enterprises and associations;

· Denationalization and privatization of the economy, improvement of state regulation, economic accounting and the system of motivation for work;

strengthening of socio-psychological factors, activation of the human factor on the basis of democratization and decentralization of management, increasing the responsibility and creative initiative of employees, comprehensive development of the individual, strengthening the social orientation in the development of production (improving the general educational and professional level of employees, improving working conditions and safety, increasing culture of production, improvement of ecology).

Among all the factors for increasing efficiency and strengthening the intensification of production, a decisive place belongs to scientific and technical progress and activation of human activity, strengthening the personal factor (communication, cooperation, coordination, commitment), increasing the role of people in the production process. All other factors are interdependent on these decisive factors.

Depending on the place and scope of implementation, ways to increase efficiency are divided into national (state), sectoral, territorial and intra-production. In the economic science of countries with developed market relations, these paths are divided into two groups: intra-production and external or factors affecting the change in profits and controlled by the company and uncontrollable factors to which the company can only adapt. The second group of factors are specific market conditions, prices for products, raw materials, materials, energy, exchange rates, bank interest, the system of government orders, taxation, tax incentives, etc.

Managing the efficiency and profitability of production in market conditions involves both the development and implementation of current plans, and the development of forecasts, control and analysis of their implementation. At the same time, it is important to take into account the time factor: the time it takes to New Product or services entered the market; the time required for the development and implementation of new ideas, inventions and rationalization proposals, the development of the production of new products and their removal from production and replacement with new or significantly modernized products.

The transition to a market economy introduces a number of significant adjustments to the theory and practice of assessing economic efficiency, selecting and implementing optimal options for production and economic decisions.

Firstly, the economic responsibility for the production and economic decisions taken is significantly increased in comparison with the rationale for the effectiveness of the decisions made in the conditions of the total nationalization of the economy, when gratuitous financing of capital investments prevailed and enterprises essentially did not bear material responsibility for the reliability of the assessment and the actual effectiveness of technical and organizational activities, compliance with the design and actual efficiency.

The situation is completely different in a market economy, when the owner of the funds bears the full liability for the final financial results of production activities, i.е. there is a personalization of material and financial responsibility. Under these conditions, the calculations and justification of economic efficiency are no longer of a formal nature, as was the case in a centrally controlled economy, when, as a rule, the design and actual efficiency of decisions made did not coincide.

Secondly, the increased responsibility for decisions being made is closely related to the increased risk in investment activities and the development of production, when market relations are mainly the regulator of production, here a whole system of insurance, independent examination of projects, and the use of consulting firms are needed.

Thirdly, given the dynamism of production and investment, the importance of assessing the time factor in substantiating and achieving financial results based on discounting (compound interest formulas) is increasing.

Fourth, in contrast to the command-administrative management system in the conditions of market relations and a variety of forms of ownership, instead of uniform, centrally approved economic norms and efficiency standards, individual standards are applied that are formed under the influence of the market. At the same time, individual norms are very dynamic, they change over time under the influence of the market. They are taken into account in the economic justification of the effectiveness of the decisions made (rates of profit for enterprises, depreciation rates, consumption rates of raw materials and materials).

Thus, summing up all of the above, we present all the main ways to increase efficiency in the form of a diagram:

Scientific and technological progress has been and remains the most important factor in increasing the efficiency of social production and ensuring its high efficiency. Until recently, scientific and technical progress proceeded evolutionarily. The advantage was given to the improvement of existing technologies, partial modernization of machinery and equipment. Such measures gave a certain, but insignificant return. There were insufficient incentives for the development and implementation of measures for new technology. In the modern conditions of the formation of market relations, revolutionary, qualitative changes are needed, a transition to fundamentally new technologies, to the technology of subsequent generations - a radical re-equipment of all sectors of the national economy based on the latest achievements of science and technology. The most important directions of scientific and technical progress:

Widespread development of advanced technologies

Production automation

Creating the use of new types of materials

In the context of the transition to a market economy, its initial stage, scientific and technical measures are very important. The collectives of enterprises and their leaders pay the main attention to the material stimulation of labor. Most of the after-tax profits go to the consumption fund. This situation is not normal. Obviously, as market relations develop, enterprises will begin to pay due attention to the development of production in the future and will allocate the necessary funds for new equipment, the renewal of production, and the development and production of new products.

In addition, it is necessary to create organizational prerequisites, economic and social motivations for the creative work of scientists, designers, engineers, and workers. Fundamental changes in engineering and technology, the mobilization of all, not only technical, but also organizational, economic and social factors, will create the prerequisites for a significant increase in labor productivity. It is necessary to ensure the introduction of the latest machinery and technology, to widely apply progressive forms of scientific organization of labor in production, to improve its standardization, to achieve a growth in the culture of production, the strengthening of order and discipline, and the stability of labor collectives. Although all of the above is extremely important and necessary for modern enterprises but you need to take into account the realities of today's life. Such measures will probably be introduced very slowly and very few enterprises due to the current and recently aggravated economic and social crisis.

One of the important factors of intensification and increase of production efficiency is the mode of economy. Resource saving must become a decisive source of meeting the growing demand for fuel, energy, raw materials and materials. Industry plays an important role in addressing all these issues. It is necessary to create and equip the national economy with machines and equipment that ensure high efficiency in the use of structural and other materials, raw materials and fuel and energy resources, the creation and use of highly efficient low-waste and non-waste technological processes. That is why the modernization of domestic mechanical engineering is so necessary - a decisive condition for accelerating the scientific and technical progress, the reconstruction of the entire national economy. We must not forget about the use of secondary resources.

3. ANALYSIS OF THE ECONOMIC EFFICIENCY OF PRODUCTION IN THE COLLECTIVE FARM "BREEDING PLANT RODINA"

3.1. BRIEF DESCRIPTION OF THE COLLECTIVE FARM "THE PLEMZAVOD RODINA"

The collective farm "Plemzavod Rodina" was organized in 1930, at that time the livestock numbered approximately 1,400 heads, including 680 cows. Now the collective farm is one of the largest producers of milk in Russian Federation and has a powerful production base of 9 dairy farms, 8 calves, 3 grain dryers, 2 feed shops. The main activity of the farm is dairy farming. Since 1975, the collective farm has been a breeding plant for breeding large cattle black-and-white breed. As of January 1, 2009, the collective farm had 4,700 heads, including 1,721 cows. Much attention is paid to the quality of milk on the collective farm, it is cooled during milking in cooling tanks to a temperature of +4°C. All milk is delivered to an enterprise that is part of one of the world's largest holdings - milk processors.

The Vologda Oblast participates in the implementation of the national project "Development of the Agro-Industrial Complex", one of the directions of which is the accelerated development of animal husbandry. And the collective farm "Plemzavod Rodina", being one of the leading agricultural enterprises of the North-West and one of the largest milk producers in the Russian Federation, became the experimental center of the "Robot Milker" project in the Russian Federation. The collective farm "Plemzavod Rodina" is included in the ratings of the hundred best agricultural enterprises in Russia in terms of cow productivity and milk production. The collective farm is the owner of an international award - the gold medal "Torch of Birmingham", awarded for successful economic survival and development in the conditions of the socio-economic crisis. The Rodina Breeding Plant receives its main income from dairy farming. In 2007, almost 14 thousand tons of milk were produced, the average milk yield per cow was 8,089 kg.

The economic characteristics of agricultural enterprises is reflected in their size, specialization and main indicators of production and financial activities, which are presented in tables 2.1.,2.2.,2.3.

Table 3.1 - The size of the collective farm "Plemzavod Rodina" in 2008

Indicators	Collective farm "Plemzavod Rodina" 2008	On average for the enterprises of the Vologda region	Collective farm "Plemzavod Rodina" in% of the average by region
Gross agricultural output in comparable prices in 1994, thousand rubles
Commercial products of agriculture in sales prices, thousand rubles
Average annual cost of OPF, thousand rubles
Area of agricultural land, ha including arable land
Area of agricultural land, ha including arable land
Livestock of cattle, heads including cows
Livestock of cattle, heads including cows
Average payroll (average annual) number of employees, people

Based on the data in Table 3.1, it can be noted that the collective farm "Plemzavod Rodina" belongs to the group of large agricultural enterprises in the Vologda region. It exceeds the average indicators for the Vologda region in all respects. For example, marketable agricultural products in sales prices for the collective farm "Plemzavod Rodina" are 2.5 times higher than the average values for the Vologda Oblast, and gross output is 1.8 times higher. Under arable land, the area occupied is not much less than the average for the region.

We will study the main direction (specialization) of the enterprise. The specialization of the enterprise can be judged by the structure of commercial products. It is presented in table 3.2.

Table 3.2 - The size and structure of marketable agricultural products in the collective farm "Plemzavod Rodina" for 2006 - 2008

Indicators
Indicators
Crop production, thousand rubles
Livestock products, thousand rubles including milk


Other agricultural products, thousand rubles
Total marketable products, thousand rubles

Based on the data in Table 3.2. we can draw the following conclusion: the specialized branch of the collective farm "Plemzavod Rodina" is animal husbandry (90.08%), a small specific gravity in the structure of marketable products, crop production occupies, while it should be noted that there is a decrease in the share of livestock products from 94.81% in 2007 to 90.08% in 2008 and a slight increase in the share of crop production from 0.33% in 2007 to 0 .82% in 2008. The share of milk in livestock production in 2008 is 76.51%, and the share of meat is 13.57%, hence the collective farm "Plemzavod Rodina" specializes in milk production.

Let us consider the main economic indicators of the economic activity of the collective farm "Plemzavod Rodina" in the Vologda region. The data are presented in table 3.3.

Table 3.3 - The main economic indicators of the economic activity of the collective farm "Plemzavod Rodina"

Indicators				2008 in % of total
Indicators
1. Gross agricultural output in comparable prices in 1994, thousand rubles
2. Commodity products of agricultural products. in a comparable assessment of 2008, thousand rubles.
3. Productivity c./ha: Cereals; Forage crops, c. feed. units per ha fodder area
4. Livestock productivity: Average annual milk yield per cow, kg Average daily gain in live weight of cattle, g
5. Gross output of agricultural per 1 employee, rub.
6. Profitability (loss ratio),%: General business Plant products Animal products including

Based on the data in table 3.3, we can conclude that the data in the table once again confirm that the collective farm "Plemzavod Rodina" is

a large enterprise, the share of gross and commercial output increased by 2008. The yield of grain crops at this enterprise has decreased. The average annual milk yield per cow in 2008 compared to 2007 decreased by 3.24%. The average daily gain in live weight increased in 2008 compared to 2007 by 3.36%. The share of gross agricultural output per worker has increased.

With regard to animal husbandry, its profitability is higher than in crop production, however, the profitability of milk decreased in 2008 by 4%.

3.2. CALCULATION OF INDICATORS OF ECONOMIC EFFICIENCY OF PRODUCTION IN THE COLLECTIVE FARM "BREEDING PLANT RODINA" FOR 2006-2008

Efficiency of land use

All land users are obliged to take care of increasing the efficiency of using the lands assigned to them. The main indicators of land use efficiency are the volumes of gross output, marketable output and profit per unit of land area.

Table 3.4 - Indicators of the level of economic efficiency of land use in the conditions of the collective farm "Plemzavod Rodina"

Gross output per 100 hectares of agricultural land has increased markedly over the past 3 years. In 2006 it was 2501 thousand rubles, and in 2008 - 4278 thousand rubles. The area of agricultural land remained unchanged.

Efficiency of use of fixed assets

An important role of the material and technical base is made up of fixed and circulating production assets. An increase in fixed assets, an increase in capital ratio and capital-labor ratio contributes to the growth of labor productivity and an increase in production. The final results of the enterprise also depend on the availability of growth rates and the efficiency of the use of fixed assets.

Table 3.5 - Indicators of the efficiency of the use of fixed assets in the collective farm "Plemzavod Rodina"

Capital productivity and capital intensity reflect all the main factors affecting the use of fixed assets and the increase in agricultural production. The level of return on assets shows to what extent fixed assets provide an increase in gross output, and the level of capital intensity shows how much funds are used to produce a unit of output.

According to Table 3.5, it can be seen that fixed assets have increased significantly in the economy (the average annual cost is 122,337 thousand rubles more in 2008 compared to 2006). Return on assets from 2006 to 2008 increased from 0.55 to 0.64 rubles, respectively. The capital intensity indicator for the 3rd year, on the contrary, decreased to 1.55 rubles, which means that, in comparison with 2006, less fixed assets were used for the production of a unit of output.

Usage efficiency labor resources

Human labor is the main source of public good. To produce more products with the least expenditure of labor and funds - the goal of which is to analyze the use of labor and labor productivity. The more output produced per unit of time, or the less labor time spent on the production of a unit of output, the higher the productivity of labor. The level of labor productivity is determined both in value and in physical terms.

Table 3. 6 - Labor productivity on the collective farm "Plemzavod Rodina"

Gross output per 1 average annual worker in 2006 is 431.4 thousand rubles, compared with 2008, the annual labor productivity increased by 315.33 thousand rubles.

In general, labor resources began to be used more efficiently.

Economic efficiency of production by types of products

To increase the efficiency of agricultural production, it is necessary to increase production, but also to rationally use it in the economy and distribute it through sales channels. In the process of selling products, the farm transfers proceeds, which must reimburse production costs and make a profit. At each enterprise, the sale of products should take place in accordance with the plan in terms of its volume, assortment and timing.

Table 3.7 - Profit and profitability of production of the main types of products of the collective farm "Plemzavod Rodina" for 2007-2008

Product type.	Revenue, thousand roubles.	Cost, thousand rubles	Profit Loss), thousand roubles.	Profitability level, %.
Product type.


Other crop products

Whole milk

Profitable products on the farm is the production of barley.

The level of profitability was 32.9% in 2007 and 24.1% in 2008. Profit from the sale of milk in 2007 amounted to 48,879 thousand rubles, compared to 2008 it increased by 12,618 thousand rubles. The level of profitability was 48.1%. Unprofitable types of products in the economy is the production of cattle, the loss in 2008 amounted to 9986 thousand rubles.

Economic efficiency of production in general for the economy and for industries

Financial results- the most important final indicator of the economic activity of the enterprise. It reflects the rational use of all available resources, the level of organization of production, the strengthening of the austerity regime, and the mobilization of on-farm reserves.

Table 3.8 - Profitability of agricultural production in the collective farm "Plemzavod Rodina"

In general, the economy received a profit in the amount of 47,819 thousand rubles. Compared to 2006, profit increased by 26,892 thousand rubles. The level of profitability in 2006 was 16.9%, in 2007 - 28.9%, in 2008 - 23.9%.

Table 3.9 - Profitability of production of the main industries in the collective farm "Plemzavod Rodina"

In the plant growing industry, a profit was made in the amount of 337 thousand rubles, compared to 2007 it increased by 289 thousand rubles, the level of profitability in the plant growing industry in 2008 amounted to 19.9%, according to

compared with 2007 increased by 11.4%. In the livestock industry, a profit was made in the amount of 49413 thousand rubles, which is higher than in 2007 by 7348 thousand rubles, the level of profitability in the livestock industry in 2008 amounted to 28.5%, which is 3.3% less than in previous year.

I assume that in order to improve the efficiency of the enterprise as a whole, management should not neglect the introduction of new technologies, even costly for the economy as a whole, despite the risks. This can significantly reduce the cost of production, improve quality and productivity. Also, let's pay attention to the personnel policy of the management: this is staff development, improvement of working conditions, social events, material motivation. All these factors, when improved, respectively improve and increase the quality of work.

A mode of saving material resources and the use of secondary resources should be worked out.

For the competitiveness of manufactured products, it is worth paying attention to quality.

CONCLUSIONS AND OFFERS

In conclusion, the following aspects can be singled out, which would summarize the main points. I would like to immediately note that all the tasks set at the beginning of the work have been achieved, disclosed, and the main goal of the work has also been achieved.

So, for the first part of the work, we can draw the following conclusion: the market economy dictates specific conditions for the commodity producer, under which production relations are based on the principles of the law of value, supply and demand, competition, on a comprehensive consideration of the interests, first of all, of the buyer, who, through the sale and purchase, dictates its conditions for the quality and quantity of goods. Moreover, under market relations, the expanded reproduction of an enterprise and any entrepreneurial activity should be carried out mainly through self-financing, own savings, and profits.

In the second part of the work, we considered theoretical basis concepts of economic efficiency and factors influencing it. Economic efficiency - the effectiveness of the economic system, expressed in relation to the useful final results of its functioning to the resources expended. Production efficiency is the sum of the efficiency of all operating enterprises. The efficiency of the enterprise is characterized by the production of goods or services at the lowest cost. It is expressed in its ability to produce the maximum amount of products of acceptable quality at minimal cost and sell these products at the lowest cost. The economic efficiency of an enterprise, in contrast to its technical efficiency, depends on how well its products meet market requirements and consumer demands.

In the third part, calculations were carried out and drawn up in the appropriate tables, according to which analytical conclusions were drawn. The object of the study is the enterprise of the Vologda region of the Vologda district of the Collective farm "Plemzavod Rodina". The collective farm "Plemzavod Rodina" belongs to the group large enterprises in the region, specializes in the production of milk, since commercial livestock products for this type occupies the largest share (90.08%)

It should be noted the increase in the average daily gain in live weight. In terms of productivity of cows, K-z "Plemzavod Rodina" surpasses most of the enterprises of the region.

According to the calculated performance indicators, it can be concluded that the enterprise works efficiently, receives high profits, despite the large material costs for the production of products.

For the period from 2006 to 2008. there was an increase in the volume of production, despite the decrease in the average annual number of employees in the enterprise under study.

However, the efficiency of the use of production fixed assets is increasing. Particular attention should be paid to the low level of use of existing production capacities, the high degree of depreciation of fixed production assets.

The most important indicators characterizing the efficiency of production are profit and profitability. According to the indicator of the level of profitability, conclusions are drawn about whether it is profitable for the enterprise to produce the products that it produces, whether it brings profit or loss to it. According to the analysis done, it can be seen that the level of profitability in the collective farm "Plemzavod Rodina" is 24%. Profits in the crop and livestock sectors are unevenly distributed. Thus, in 2008, the plant growing sector received a profit in the amount of 337 thousand rubles, and in the livestock sector - 49413 thousand rubles. The level of profitability of animal husbandry is 28.5%, crop production is 19.9%.

There is also an increase in labor productivity, that is, the efficiency of specific labor, which indicates an improvement in conditions within the enterprise itself and the high qualification of workers.

LIST OF USED LITERATURE

1.Arsenova E.V., Kryukova O.G. Reference manual in the schemes for the "Economics of organizations (enterprises)". M.: Finance and statistics, 2006. - 176 p.

2. O. I. Volkov, O. V. Devyatkin. Economics of an enterprise (firm), Moscow.: "INFRA-M", 2005

3.V.Ya.Gorfimkel, V.A.Shvandar. Economics of the enterprise, third edition, revised and supplemented, Moscow.: "UNITI", 2000.

4. E.L. Kantor, enterprise economics, St. Petersburg: "Piter", 2002.

5. Kovalenko N.Ya. Economics of agriculture. Lecture course. M.: Ekmos, 1998

6. Minakov I.A. Economics of branches of the agro-industrial complex, Moscow: "Kolos", 2004.

7. Minaeva N.V. Economics and entrepreneurship. M.: VLADOS, 1996

8. Raizberg B.A. Market Economics: Textbook, 2nd ed. M. Business life. 1995.-224 p.

9.Savitskaya G.V. Analysis of economic activity of enterprises. Minsk, 1998

10. N.A. Safronov, Economics of the enterprise, Moscow.: "Jurist", 2002

11. I.V. Sergeev, Enterprise Economics, Moscow: "Finance and Statistics", 2005.

12. V.K. Sklyarenko, V.M. Prudnikova. Enterprise economy " tutorial in diagrams, tables and calculations, Moscow.: "INFRA-M", 2002

14. Svobodin V.A. Intensification and efficiency of agricultural production. Moscow: Rosagropromizdat, 1990

15. www.dairynews.ru/facesmain/month

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 of economic activity and the state of balance 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, enterprise economics 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, types and purpose of products, applied technological processes. 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 aircraft and sea vessels subject to state registration, inland navigation vessels, and space objects. Property that is not related to immovable property, including money and securities, is recognized as movable property.

Civil Code adopted the classification of things as objects of civil law into divisible and indivisible. 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 general 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 legislation 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 structure 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 make up no more than 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 of educational institutions for improving the skills and cultural level of employees.

Production structure of an enterprise (organization) 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, that is, the execution of works that are 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 vast majority of cases, a mixed type of control is used - sometimes it is a simple combination of the four forms listed, but synthesis is more common. various forms acting 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 features. 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 signs	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. The social infrastructure consists of catering departments (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 about the essence of wages, it is necessary to remember 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 that protects the interests of citizens in terms of job security, working conditions, and its remuneration; - 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 markets for high-quality housing, 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 - organizational structure 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 and Qualification Handbook (TKS) is a collection of professional characteristics designed to differentiate jobs and employees depending on the complexity of the work and the qualifications of the employee. 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 (employees) of this category exceeds the level of payment for work (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 assigned to them tariff category;

· brigade leaders from among the workers who are not released from their main work, for the leadership of the brigade.

allowances:

· for high professional skills;

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- raising 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

The effectiveness of investment projects is 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

ESSAY

oncourse "Fundamentals of Economics"

on the topic: "Enterprise in a market economy"

1. The enterprise as the primary link in the economy

In a market economy system, the enterprise acts as its main link.

An enterprise is a separate economic entity that uses material and informational resources for the production of products in demand, the performance of works and the provision of services. It independently carries out its activities, manages its products and profits, which remain after paying taxes and other obligatory payments. That is, the enterprise is an independent commodity producer.

To manufacturing enterprises include plants, factories, mines, combines, and other economic organizations for industrial purposes.

Enterprises specializing in the production of homogeneous products form the corresponding branches of material production: industry, agriculture, transport, construction, etc. They form the structure of industries, determine their profile and scale. In addition, enterprises and organizations form the territorial specialization of the cities and regions in which they are located. Thus, enterprises and their teams are the main elements from which simultaneous branch and territorial complexes are formed. Therefore, enterprises act as the main links of the national economic complex.

The characteristic of the enterprise involves the definition of its main features. These features are:

production and technical unity, which implies a commonality of production processes, capital, technology;

organizational unity, embodied in the presence of a single leadership, plan, accounting;

economic unity, expressed in the community of material, financial, technical resources, as well as economic results of work.

The essential features are a single territory, an auxiliary economy, etc. Regardless of the form of ownership, an enterprise operates on a commercial basis, that is, it carries out transactions, operations, makes a profit or incurs losses. At the expense of profit, it ensures a stable financial position, implements the socio-economic interests of the workforce.

On fig. 3 shows a schematic diagram of the market model of the enterprise. The implementation of a business involves three main stages: the purchase of factors of production (F) for a certain amount of money (Mf); transformation of resources, production of products; selling goods (Ci) and receiving money in return (Mg); the basic condition is Mg > Mf.

Despite independence, it should be emphasized that the enterprise is not exempt from state control over its activities, which can be carried out, for example, over the payment of taxes, limiting monopoly tendencies, compliance with technical standards and specifications production, etc.

Market relations require not only the production of products, but also its marketing and implementation. At the same time, independence as a payment causes the possibility of insolvency and bankruptcy. Thus, the behavior of the enterprise in market conditions is significantly modified.

Enterprises can be classified according to various parameters:

industry affiliation;

production structure;

production potential capacity (enterprise size). The most important characteristic of an enterprise is the sectoral difference in its products, including its purpose, methods of production and consumption. Depending on this, enterprises are divided into:

a) industrial enterprises for the production of machinery, equipment, tools, the extraction of raw materials, the production of materials, the generation of electricity and other means of production;

b) agricultural enterprises for growing grain, vegetables, industrial crops, etc.;

c) enterprises of the construction industry, transport.

Large branches of the national economy consist of smaller, specialized ones. For example, industry is divided into two large specialized industries: mining and processing. In turn, the processing industry is subdivided into light, food, heavy industries, etc.

In practice, it is not always possible to clearly define the industry affiliation of an enterprise, since most of them have an intersectoral structure. Therefore, according to the structure of the enterprise, they are divided into highly specialized, diversified and combined.

Highly specialized - enterprises that manufacture a limited range of products of mass or large-scale production (production of cast iron, steel, rolled products, grain, meat, etc.).

Diversified enterprises produce a wide range of products for various purposes. In industry, they can simultaneously specialize in the manufacture of ships, automobiles, computers, transportation of goods, etc. agriculture- growing grain, vegetables, fruits, fodder, livestock, etc.

Combined enterprises convert one type of raw material or finished product in parallel or sequentially into another type, then into a third, etc.

By quantitative parameters, enterprises are divided into small, medium, large. The following indicators are used for this:

number of employees;

cost (volume) of manufactured products;

cost (volume) of production assets.

2. Enterprise and economic reform

Market reform means that all enterprises are immersed in the market environment, subject to the requirements of commodity-money relations. Market relations themselves are regulated by the state through a system of taxes, credit, and public investment. At the same time, the economy retains a fairly developed public sector and has a number of varieties of non-state forms of ownership.

The public sector is subject certain methods administrative management, but is also part of a single market system, depends on its condition and features of functioning.

The transition of enterprises of all forms of ownership and organizational and legal forms to normal market relations required the solution of a number of complex interrelated problems in the shortest possible time.

First of all, it was created legal framework functioning of a market economy, a number of fundamental laws, presidential decrees, and government decrees have been adopted. There are laws on property, enterprise and entrepreneurial activity, privatization of state and municipal enterprises, bankruptcy of insolvent enterprises, employment service and others. Market relations are impossible without the formation of market entities - independent, independent, economically responsible producers.

The work of the enterprise in a market economy requires the improvement of the financial resources of the enterprise. This can be achieved through the efficient use of working capital on the basis of a mode of saving all resources, getting rid of excess and redundant fixed and working capital, and eliminating overdue debts to banks and suppliers.

The financial recovery of enterprises requires reducing the overstocking of warehouses of finished products, which leads to the diversion of financial resources from turnover. The overstocking of warehouses is the result of a break in economic ties, a fall in contractual discipline, the use by suppliers of inflated prices for resources, and, consequently, an increase in prices for finished products that no longer find markets.

The pricing system began to be based on market conditions, that is, on the demand and supply of goods, products, services.

Market relations demanded radical changes in the social policy of the state. The main goal of this policy is the removal of any restrictions on the way of such activities, which enables each team of the enterprise to receive income to the extent of a real contribution to meeting the needs of the population. Simultaneously conducted social protection those who are not able to protect themselves - pensioners, disabled people, students, employees of budgetary organizations.

The most important problem was the employment of the population in connection with the decline in production, the bankruptcy of unprofitable industries. A regional state employment service has been created, which promptly redistributes the workforce among sectors of the national economy, organizes retraining of personnel, and has information on the availability of jobs, the demand for certain professions.

An effective restructuring of the economic mechanism is impossible without large-scale structural reforms.

In the Russian economy, a situation has arisen that leads to the loss of scientific, technical, human resources, and the national wealth created by the labor of previous generations is sharply reduced. Public education, public health, and national culture are in a particularly difficult situation. The standard of living of the population has declined, and a third of the population has fallen below the poverty line.

The difficult economic situation is to some extent smoothed out due to the ever-increasing sale abroad of energy carriers, non-ferrous metals, and many other material resources, that is, the country's momentary needs are met at the expense of natural resources, which also belong to the next generations.

There are still few prerequisites for an economic recovery in the form of a revival of investment activity, the renewal of technologies and the production apparatus. Instead of the formula "production for the sake of production" in the command-administrative system, we now have an equally harmful formula - "the market for the sake of the market."