The financial and economic activities of the organization are measured. Financial and economic activities of enterprises in modern conditions

budgetary institution financial income expense

In Russian civil law, a legal entity is an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights in its own name, bear responsibilities, be a plaintiff and a defendant in a court.

Organizations operating on the market differ in the form of ownership on which they are based, in the methods of creation, in the nature of their activities, in their internal structure, etc.

Based on what rights the participants of a legal entity have in relation to this legal entity, Art. 48 of the Civil Code identifies organizations whose property their founders retain ownership rights (state and municipal unitary enterprises, institutions); organizations in respect of which their participants may have rights of obligations (business partnerships and societies, cooperatives, non-profit partnerships); and organizations in respect of which their participants do not have property rights (public and religious organizations (associations), with the exception of consumer cooperatives, institutions and non-profit partnerships, as well as foundations and associations of legal entities).

Legal entities themselves may have property under the right of operational management (institutions and state-owned enterprises), the right of economic management (state and municipal unitary enterprises, except state-owned enterprises) or the right of ownership (all other legal entities).

Depending on the principle of forming the composition of participants in a legal entity, continental law traditionally distinguishes between corporations and institutions. Corporations are created as a result of the association of individuals on a membership basis to achieve a common goal. Institutions, as a rule, are created by one person, who independently determines both the goals of creating a legal entity and the composition of the property necessary for this; they have no membership. In Russian law, the term “institution” has a slightly different meaning and is used only to designate a specific organizational and legal form of non-profit organizations. Corporate legal entities in the Russian legal system include business partnerships and societies, cooperatives, unions (associations) of legal entities, most types of public associations, etc. Legal entities of the non-corporate type are unitary enterprises, funds, institutions, state corporations, autonomous non-profit organizations.

Depending on the purpose of creation and activities of legal entities, commercial and non-profit organizations are distinguished. This is the most important division of legal entities, which is enshrined in the system of norms of the Civil Code on such entities (Chapter 4). The main purpose of the activities of commercial organizations is to generate profit, which they can distribute among their participants, while non-profit legal entities pursue goals not related to entrepreneurship.

They can carry out entrepreneurial activities only to the extent that it is necessary to achieve their statutory goals, and such activities must correspond to these goals. They do not have the right to distribute the profit received in this case among their participants, but direct it to the implementation of their statutory goals. Commercial organizations can be created only in those organizational and legal forms provided for by the Civil Code. At the same time, the list of non-profit organizations given in the Civil Code and the Law on Non-Profit Organizations is not closed and may be supplemented by other laws.

A non-profit organization may carry out one type of activity or several types of activity not prohibited by the legislation of the Russian Federation, which are provided for by its constituent documents. A number of types of business activities are carried out with mandatory licensing.

A non-profit organization may own or have operational management of a building, structure, housing stock, equipment, funds in rubles and foreign currency, securities and other property. The organization is liable for its obligations with the property that, according to the legislation of the Russian Federation, can be foreclosed on. The sources of formation of property in monetary and other forms are:

1) regular and one-time receipts from the founders (participants, members);

2) voluntary property contributions and donations;

3) revenue from the sale of goods, works, services;

4) other receipts not prohibited by law.

The structure, competence, procedure for the formation and term of office of the management bodies of a non-profit organization, the procedure for making decisions and speaking on behalf of the non-profit organization are established by the constituent documents of the non-profit organization in accordance with Federal legislation.

The activities of the organization are managed on a daily basis by the executive body; it is accountable to the highest governing body, if one exists in this type of non-profit organization.

A non-profit organization maintains accounting records and static reporting in the manner established by the legislation of the Russian Federation.

Particularly noteworthy is the fact that the size and structure of income of a non-profit organization, as well as information about the size and composition of the property of a non-profit organization, its expenses, the number and composition of employees, their remuneration, the use of gratuitous labor of citizens in the activities of a non-profit organization cannot be the subject of a trade secret (clause 2 of article 32 of the Law “On Non-Profit Organizations”).

In case of violation of this Federal Law, a non-profit organization is liable in accordance with the legislation of the Russian Federation.

Budgetary organizations are important subjects of production and financial-economic relations in any economic system and in any model of government. They are designed to ensure the satisfaction of a number of socially significant needs, such as education, healthcare, scientific research, social protection, culture, public administration, etc.

The management system of organizations financed from the budget is built on an industry basis. The main ministries, which have an extensive network of subordinate institutions, through which the direct implementation of functions socially significant for society are ensured, are: Ministry of Health, Ministry of Social Protection of the Population, Ministry of Education, Ministry of Sports and Tourism, Ministry of Internal Affairs, Ministry of Justice, Ministry of Culture, Ministry of Finance etc. The activities of these ministries have a significant impact on the process of economic, social, cultural and spiritual development of society. They provide citizens with the opportunity to receive education, acquire scientific knowledge, improve health, accumulate and develop intellectual potential. To carry out these tasks, the state allocates significant financial resources from the federal and local budgets. In addition, in the context of ongoing economic transformations, many organizations are able to more widely attract extra-budgetary sources of funding.

Economic activity in general and budgetary organizations in particular can be considered as a certain set of production relations, a complex dynamic set of diverse cause-and-effect relationships and processes that ensure the creation of various use values ​​(products, works, services). In the most general form, all the diverse relationships, connections and processes that make up economic activity can be grouped as follows:

natural-material processes;

processes associated with value creation;

social processes;

ecological processes.

Natural-material processes in the activities of budgetary organizations include those that result in the creation of use values ​​(health, knowledge, education, education, upbringing, cultural and spiritual level of members of society, safety, social security, etc.), capable of satisfying certain human needs. The content of these processes corresponds to the nature of the specific work of employees of budgetary institutions. Natural-material processes include the design and technological activities of budgetary organizations, ensuring their normal functioning with the necessary labor and material resources, specific technology characteristic of educational institutions, health care, culture, administrative bodies and other budgetary organizations.

Processes associated with the creation of value (the costs of living and embodied labor in monetary form to create use values ​​in the public sector) are classified as economic. They reflect the amount of abstract labor spent on a particular type of activity of a budget organization. These processes include the formation of the cost and cost of healthcare services, education, upbringing, cultural development, enlightenment, etc.

Social processes are associated with improving the work, life and leisure of public sector workers, developing attitudes towards work, and creating a favorable psychological climate in work collectives.

Ecological processes reflect the relationship of budgetary institutions with the natural environment.

The economic activities of budgetary organizations can be studied and analyzed both as a whole and in the context of its individual processes.

Classification of areas into activity categories provides information that allows users to assess the impact of each activity on the financial position of the organization and on the amount of cash (and cash equivalents). This information can also be used to analyze the relationship between specified categories of activity.

To summarize and systematize the studied material, we will compile a table (Table 1).

Table 1

Financial and economic activities and its main directions

Based on the statements of various authors on the issue of the concept of financial and economic activity and its directions, we can conclude that they are not very different from one another. The presented approaches to defining the concepts under consideration are quite traditional for science, if not generally accepted.

The presentation of information on the flow of cash and cash equivalents for three types of activities allows us to provide users of financial statements with useful information for making economic decisions.

table 2

Usefulness of information

Organizations financed from the budget have a number of characteristic features that must be taken into account when analyzing economic activities.

1. Budgetary organizations spend public funds for their intended purpose, which presupposes strict adherence to financial discipline. The main planned financial document, which reflects the volume, target direction and quarterly distribution of funds allocated from the budget for the maintenance of the institution, is the cost estimate. The allocations recorded in the estimates are the maximum permissible; expenditure in excess of these amounts is not allowed. The form of the estimate, the main indicators on which it is drawn up, the norms and prices for determining the amount of expenses are communicated by higher organizations. The analysis process takes into account the peculiarities of the content of estimates in budgetary institutions, due to differences in the essence of expenses and the procedure for their formation.

The allocated funding and the economical use of the institution's funds are largely determined by the timely approval of the estimate and the accuracy of the calculations of the indicators contained in it. It is important to carefully carry out the quarterly distribution of appropriations approved according to the estimate, as well as taking into account changes made to the estimate. The current procedure provides for quarterly adjustment of the estimate due to inflation.

2. Financing of budgetary institutions occurs in several stages:

· Drawing up and approval of the budget schedule. The budget schedule is drawn up on the basis of the approved budget by the main manager of budget funds for recipients of budget funds.

· Notification of budgetary allocations. After the consolidated budget schedule is approved, the executive budgetary body, within 10 days, communicates its indicators to all recipients of budget funds in the form of a notification of budget allocations for the period of validity of the approved budget.

· Drawing up an estimate of income and expenses. Budgetary institutions, within 10 days from the date of receipt of notifications of budgetary allocations, are required to draw up and submit for approval an estimate of income and expenses in the prescribed form. The manager of budget funds must approve the submitted estimate within 5 days and within one working day from the date of approval of the estimate, must transfer it to the body executing the budget.

· Limits on budgetary obligations represent the maximum volume of the recipient's rights to accept monetary obligations, paid from the funds of the corresponding budget. The limits of budget obligations are communicated to all managers and recipients of budget funds by the body executing the budget no later than 5 days before the start of their validity period and represent the volume of budget obligations determined for managers and recipients of budget funds for a period of no more than three months.

Based on notifications about the allocated limit, recipients of budget funds have the right to make expenses and payments by drawing up payment and other documents within the limits brought to them and in accordance with the estimate of income and expenses. Expenditure of budget funds is carried out by writing off funds from a single budget account. The volume of budget funds spent must correspond to the volume of confirmed monetary obligations.

3. Financing of most budgetary organizations, in contrast to self-supporting enterprises, is carried out through the distribution of budgetary resources “from above”, and not as a result of direct “earnings” from the consumer. Commodity-money relations in the non-productive sphere are mainly one-sided. Budgetary organizations provide a wide range of various socially significant services and perform work that is not paid for by the consumer, but from the state budget on a non-refundable basis. This weakens control, on the one hand, over the quality of the functions performed by the budget organization, and on the other, over the efficiency of using allocated funds. The formation of the cost (price) of services of budgetary institutions is carried out mainly by a directive method, based not so much on the real amount of costs, but on the possibilities of the budget. The financial position of budgetary organizations, the state of their settlements with debtors and creditors largely depend not on the quantity and quality of services, but on the timeliness and completeness of the allocation of funds from the budget.

4. In the course of carrying out their economic activities, organizations spend public funds in accordance with the established cost estimates in accordance with the budget classification. This negatively affects the flexibility of economic management and the ability to quickly maneuver in rapidly changing business conditions. An example is the fact that even extra-budgetary funds earned have to be distributed and spent in accordance with the requirements of the existing budget classification.

5. The non-commercial nature of the activities of budgetary organizations and the cost-based principle of financing do not imply the formation of a positive financial result. This forces enterprises to spend resources not so much in accordance with the actual need for them, but based on the volume of allocated funds. As a rule, organizations are not interested either in saving resources or in finding ways to “earn” extra-budgetary income, but only in increasing budget funding regardless of the real need.

· firstly, revealing the mechanism of action of the main factors influencing economic indicators;

· secondly, quantitative measurement of factor influences on the dynamics of these indicators;

· thirdly, a qualitative assessment of the development trends of organizations financed from the budget.

In the process of analysis, cause-and-effect relationships of economic phenomena, structural-logical and mathematical models of factor systems of parameters of economic activity of institutions are examined.

Due to the differences in the functions performed by budgetary institutions and the specific composition of the services provided, there is a need to analyze the economic activities of institutions in the context of non-production sectors: preschool institutions, secondary schools, secondary specialized and higher educational institutions in education, hospitals and clinics in healthcare, scientific research. research institutes in science, etc. The economic activity of each of them is the main object of analysis.

The organizational, technical and economic specifics of the activities of budgetary institutions are reflected in the characteristic objects of management, analysis and corresponding systems of indicators.

For secondary schools - the number of students, the number of classrooms, the number of classes, the number of hours of teaching workload for teachers.

The normal functioning of any budgetary institution is closely related to its financing system (state budget funds, extra-budgetary sources).

So, economic activity in general and budgetary organizations in particular can be considered as a certain set of production relations, a complex dynamic set of diverse cause-and-effect relationships and processes that ensure the creation of various use values ​​(products, works, services).

In modern market conditions, the financial activity of a company is a key point in creating financial stability in the daily functioning of the enterprise. Without the ability to use the necessary financial resources and their proper placement, without rational management of the company's cash flows, it is impossible to create stability and sustainability of the company's financial system. In this regard, the financial side of the organization’s management is distinguished as a share of the overall business process of the enterprise. Moreover, the word “activity” implies a certain activity.

Concept

The financial and economic activity of an enterprise is a set of activities for the production and sale of goods, services, products with a limited amount of finance and resources of the company.

In essence, economic activity involves the process of creating goods, services, and products. Financial activities are part of the economic activities of the entire enterprise.

Activities

The process of carrying out financial and economic activities involves the following options:

• creation of equity capital through the issue of shares and other instruments;
• use of credit resources, loans, trade loans;
• use of equipment and fixed assets in the process of operation;
• creation of working capital funds: use of raw materials for production, spare parts, formation of various reserves;
• lending to customers in product areas;
• optimization of cash in the cash register and in the current account;
• formation of the company's investment portfolio;
• creating opportunities for generating income, creating an assortment of goods and products, choosing places for sale and distribution, developing a communications policy, and other marketing tools of the company;
• optimization of production costs, company expenses, bringing them into line with sales levels;
• other measures aimed at increasing the stability of the company’s financial system and its efficient operation in the near future.

Activity planning

Sustainable performance of an organization in the market does not exist without the use of modern methods of financial management and planning. Practical and international experience shows that the problems of improving financial planning at the micro level are very relevant. Planning makes organizations stable in unpredictable market conditions. The development and implementation of a financial and economic activity plan occupies a decisive place in the complex of measures to create financial stabilization.

Let's consider the basic concepts related to financial planning in an enterprise. A financial and economic activity plan is a planned summary document that reflects the company’s expenses and cash flows for periods: current (up to one year) and long-term (more than one year). The role of this plan is to formulate the company’s forecast indicators.

The plan includes the preparation of capital and current estimates, forecast financial indicators for 1 or more years.

More recently, in Russia such a plan was drawn up in the form of a balance of income and expenses.

The extensive experience of most successful organizations in developed countries shows that in the midst of intense competition, financial and business planning creates the prerequisites for the survival of companies, their prosperity and economic growth, as well as the implementation of a successful strategy.

If the organization’s strategy is fundamental and aimed at the future development of the company, then planning represents more optimal methods for forming the company’s production and sales systems, since there is a connection between the resources, potential of the organization and the company’s development goals at given periods of time. In case of uncertainty in the economic development of the company and conditions of fierce competition, financial risks that determine the market economy, planning becomes the only condition that forms the basis for the sustainability of the financial and economic activities of the organization. Planning allows a company to calculate the necessary resources in order to organize the production and sale of products subject to the impact of all external changes that occur in the economic environment. Thus, highly effective financial management of an organization is possible only taking into account the forecasting of possible and existing resources and finances, as well as their sources.

Analysis Basics

Analysis of financial and economic activities is carried out to identify the main factors that influence the financial profit and viability of the company. It allows you to predict growth and development trends, as well as business strategy.

This analysis is carried out by assessing the composition and structure of the company's assets, their movement and condition, and studying the dynamics and structure of sources (debt and equity capital). The methodology also examines the characteristics and properties of the company's financial stability.

Analysis of the financial and economic activities of an enterprise is a research procedure that can be used to identify the financial weaknesses of a company in order to predict its most likely development. The analysis also includes the development of solutions to reduce and eliminate risks in the process of operation.

In modern conditions of economic development of our country, the issues of analyzing the financial and economic activities of an enterprise are very relevant. Ultimately, the success of a company depends on its economic health. Therefore, maximum attention should be paid to the analysis.

The most common areas of financial analysis of a company's activities are the following: study of solvency, financial independence (stability, sustainability), structural analysis of assets and liabilities, business activity (turnover, efficiency of capital use), efficiency (profitability, profitability), liquidity.

Less frequently studied are the following issues: assessment of bankruptcy potential, cash flow management, analysis of investment attractiveness, business prospects, etc.

Purpose of analysis

The main goal of analyzing the financial and economic activities of an enterprise is as follows:

• assessment of the dynamics of movement and the state of the composition, structure of assets;
• assessment of the dynamics of movement, composition of equity and borrowed capital;
• analysis of the company’s financial stability indicators, assessment of changes in the level and identification of trends in dynamics;
• analysis of the company's solvency and the liquidity of its assets.

Analysis results

The analysis and results of financial and economic activities are as follows:

• determination of financial position indicators;
• calculation of changes in financial ratios over time;
• calculation of the influence of factors that cause changes in financial condition;
• development of conclusions and forecasts of the main trends of the company.

The role of financial analysis in forecasting management decisions is determined by the fact that the subjects of analysis are the economic services of an economic entity, as well as external users of information interested in its activities.

It is possible to obtain a comprehensive assessment of the state of the company, taking into account the parameters of the enterprise. There are approaches to conducting an integral assessment, financial control mechanisms have been developed. There are management methods that include normalizing financial stability through the preparation of payment calendars.

Activity audit

An audit of the financial and economic activities of an institution is the most reliable and accurate method of creating an opinion that it is functioning and developing in a positive direction in accordance with applicable law. It is recommended to regularly organize audit activities, analyzing the entire range of factors influencing the company.

To achieve the company's goals, control technologies were invented, but their implementation in production still does not allow achieving the desired result. For maximum efficiency, it is necessary to regularly audit the financial and economic activities of the organization.

The best option is to engage independent auditors. These are, as a rule, highly qualified experts whose extensive experience allows them to carry out the test accurately, clearly, taking into account all important factors. As a result of these processes, they provide a report with findings and recommendations to optimize the company's performance. The audit of financial and economic activities covers various areas and aspects of the business, which provides business owners with a lot of information about what is happening in the company.

A specialist who conducts an audit of the financial and economic activity plan, accumulates analytical information about all financial and accounting processes of the company, and assesses the completeness of the methods and forms of accounting activities used. The auditor checks the accuracy of the company's accounting records and proposes to the manager a plan of measures that will increase the profitability of the company. The auditor makes recommendations on how to minimize and optimize them. Based on the results of innovation in the near future, the company will achieve higher profitability while optimizing production costs.

An audit of financial and economic activities is important because the organizational structure of modern companies is very complex, as well as the business processes carried out within its framework. Involving an auditor is the best option to achieve the results of an independent assessment of the company in terms of financial condition.

In the future, this will help clarify data on whether a complete record is kept, what shortcomings it has, and what errors are made systematically.

An audit of the financial and economic activities of an enterprise includes a comprehensive study of the company, designed to determine: the financial position, firm liabilities, and assets of the company. In accordance with the results of the audits, information is disclosed that in the near future will be used with high efficiency for management decisions.

Profit as the most important result

Profit is always an indicator of the company's performance in the market, since it shows the share of funds that the company retains at its disposal after all expenses incurred.

To determine the financial result of a company, it is necessary to compare income with the cost of production and sales (product cost):

• if income exceeds cost, then the financial result shows profit;
• if income is equal to cost, then the company has only recovered the costs of production and sale of products, there are no losses, but there is no profit as a source of industrial, scientific and social development;
• if costs exceed income, the company receives a negative financial result, i.e., it puts the company in a very difficult financial situation, which leads to bankruptcy.

Profit functions

• Profit is a characteristic of a company's profitability as a result of its activities. This indicator is studied in conjunction with other financial ratios of the company.
• The stimulating function of profit is reflected in the fact that, being the financial result of the company, it ensures its self-financing. Part of this amount can be directed to the development of the company itself, to the social development of personnel, to innovation and innovation.
• The company's profit creates sources of income for the state, since it is from its amount that the company pays profit tax, which takes a significant share of the country's budget revenues.

Possible ways to improve efficiency

There are two parameters: profitability and risk level. Each business entity is characterized by a level of sustainability and efficiency. The first parameter indicates the ability to carry out continuous production activities and fulfill its obligations on time, and efficiency indicates the company’s ability to sell goods and services and make a profit for the owners.

Recommendations for strengthening the sustainability of the financial and economic activities of an enterprise are associated with increasing the stability of the economic system of the enterprise itself. Therefore, actions to increase financial independence, reduce the share of borrowed funds in the structure of sources, and increase liquidity indicators become obvious for the company. An example of such measures could be raising additional funds from the owners, refusing clients who create problematic accounts receivable.

Conclusion

If a company seeks to increase the profitability of its work, management must take measures to increase the profitability and business activity of the company. An example of such actions could be the introduction of new products and services into the product range, an increase in sales volumes, optimization of costs and financial investments.

Each production is opened to perform specific tasks, usually generating income, providing new jobs, or improving a particular branch of activity. During the work process, various events, activities, and actions occur that are directly related to production. The sum of these events is called the economic activity of the enterprise.

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

The economic activity of the enterprise consists of several stages:

• scientifically based research and developments of designers;
• production of products;
• additional production;
• plant maintenance;
• marketing, product sales and subsequent maintenance.

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

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

All of these processes relate to the concept of economic activity of an enterprise and constantly interact with each other, and therefore require systematic analysis.

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

Production processes aimed at the production of goods. As a result, the material type of raw materials changes and the price of the original raw materials increases by changing its type, combination or transformation. This value is called "shape value." A variety of manufacturing processes can be called extractive, analytical, production and assembly processes.

Non-production processes– provision of various services. These processes can perform actions that are different from transforming the material form of raw materials. Important processes include warehousing of products, various types of trade and many other services.

Material on the topic from the electronic magazine

Why do you need an analysis of the economic activity of an enterprise?

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

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

• research of directions and patterns of economic processes and phenomena, taking into account the laws of economics in specific situations, carrying out economic activities at the level of one enterprise;
• analysis of the results of the enterprise’s economic activities in relation to resource capabilities, assessment of the effectiveness of the activities of different departments of the enterprise, taking into account planned indicators;
• analysis of ways to increase the efficiency of an enterprise’s economic activities based on modern international experience in the field of scientific and technological progress;
• identifying reserves for increasing the volume of output, taking measures for the rational use of production potential;
• a scientific approach to all plans available at the enterprise (prospective, current, operational, etc.);
• tracking the implementation of the tasks approved in the plans for the effective use of resources in order to realistically assess and the possibility of influencing the work process of the enterprise;
• development of decisions for managing the economic activities of an enterprise on the basis of scientific research, selection and analysis of economic reserves for increasing the efficiency and profitability of production.

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

Analysis of financial and economic activities:

• analysis of the level of profitability of the enterprise;
• analysis of the return on investment of the enterprise;
• analysis of the use of own financial resources;
• analysis of solvency, liquidity and financial stability;
• analysis of the use of financial loans;
• assessment of economic added value;
• business activity analysis;
• financial flow analysis;
• calculation of the effect of financial leverage.

Management analysis of economic activities:

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

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

Based on the results of the reporting period, an assessment is made of the effectiveness of the enterprise’s economic activities; it is necessary to select and change the main development strategy and to improve production processes. Such an event should be held when you plan to implement serious investment projects.

Analysis of the economic activity of the enterprise: main stages

Stage 1. Analysis of enterprise profitability.

At this stage, all sources that generate income are analyzed and allow us to trace the picture of profit generation - the main result of the company’s activities.

Stage 2. Analysis of enterprise payback.

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

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

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

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

This stage consists of finding opportunities to use invested funds to analyze various obligations. This stage provides the company with the opportunity to decide on a development strategy for the future and draw up a scheme for the use of investments.

Stage 5. Liquidity analysis.

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

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

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

Stage 7. Analysis of the use of borrowed capital.

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

Stage 8. Economic value added analysis.

Based on the results of the analysis of economic added value, the volume of company expenses on production, the real cost of goods, as well as the degree to which this cost is justified are determined, and ways to reduce it are found.

Stage 9. Analysis of business activity.

At this stage, the activity of the enterprise is monitored through research of implemented projects, increasing the volume of product sales to the market and entering the level of international trade.

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

What is planning of economic activity of an enterprise?

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

Planning is the development and adjustment of a plan, including anticipation, justification, specification and description of the fundamentals of the enterprise’s economic activity for the near and long term, taking into account the situation in the product sales market with the maximum exploitation of the enterprise’s resources.

The main tasks of planning economic activities:

1. Research of demand for products manufactured by the enterprise.
2. Increased sales level.
3. Maintaining balanced production growth.
4. Increasing income, payback of the production process.
5. Minimizing the volume of enterprise costs by applying a strategy of rational development and increasing production resources.
6. Strengthening the competitiveness of goods by improving their quality and reducing costs.

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

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

Operational and production planning aimed at specifying the technical and economic plans of the company. With its help, production goals are formed for all departments of the enterprise and production targets are adjusted.

Main types of planning:

1. Strategic planning – a production strategy is formed, its main objectives are developed for a period of 10 to 15 years.
2. Tactical planning – confirmation of the main goals and resources of the enterprise necessary to solve strategic problems for short or medium term periods is carried out.
3. Operational planning - methods are selected to achieve strategic goals that are approved by the management of the enterprise and are typical for the economic activities of the enterprise (work plans for the month, quarter, year).
4. Normative planning - the chosen methods for solving strategic problems and enterprise goals for any period are justified.

Every enterprise experiences difficulties in attracting private investment, since its own financial resources are often insufficient, the enterprise needs loans, therefore, in order to combine the capabilities of private investors, loans are provided, which are formed by the enterprise’s business plan.

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

Business plan functions:

1. Forms ways of developing the enterprise and ways of selling goods.
2. Carries out planning of enterprise activities.
3. Helps to get extra. loans, which gives a chance to buy new developments.
4. Explains the main directions and changes in the structure of production.

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

• Performance indicators are the main sensors of the company

Organization of economic activities of an enterprise: 3 stages

Stage 1: Opportunity Assessment

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

Stage 2. Launch of auxiliary production

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

Maintenance of an enterprise can be carried out either in-house or with the involvement of specialists and resources from outside. This includes the maintenance of production lines and the implementation of repair work that is necessary to organize uninterrupted work activities.

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

Stage 3. Sales of products

The next stage is the sale of the finished product within the framework of the developed plan. Each stage of product sales is monitored, records of goods sold are carried out, forecasts are drawn up and research is carried out to approve competent decisions to guide the further activities of the enterprise. In some situations, it is necessary to formulate a methodology for after-sales service (if the manufacturer has established a warranty period for the product).

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

Managing the economic activities of an enterprise: features and mechanisms

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

Solving the difficulties of effective management of an organization requires the development of the latest methods for carrying out the financial and economic activities of an enterprise. Using such methods, it is necessary to formulate an organization’s development strategy, justify decision-making on the management of the enterprise, monitor their timely implementation, and evaluate the results of the enterprise’s economic activities.

The principles of managing the economic activities of an enterprise are a set of principles, methods, indicators and actions taken to organize the labor activities of the enterprise. The main task of such management is to fulfill the assigned tasks, namely, to produce a product that can satisfy the needs of customers.

The main success factor in managing the economic activities of an enterprise is consistency at all levels and stages of management at which decisions are approved and implemented - from the moment of acquiring resources, raw materials, their preparation for use in the work process of the enterprise until the moment of selling the finished product to customers .

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

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

Assessment of the economic activity of an enterprise: main points

• Report development

The results of the enterprise’s economic activities based on the results of the reporting time period are recorded in the format of a detailed report. Highly qualified employees of the enterprise are allowed to prepare reporting documentation; if the need arises, access to secret data is opened. The results of the report are published if required by law. In some situations, information remains classified and is used to develop a new direction for the development of the enterprise, to improve efficiency. You need to know that assessing the results of an enterprise’s economic activities consists of preparing, researching and analyzing information.

• Forecast development

If necessary, you can make a forecast for the development of the enterprise in the future. To do this, you need to provide free access to all information related to the financial activities of the enterprise for a certain number of reporting periods so that the compiled forecast is as accurate as possible. It is also necessary to take into account that the information recorded in the reporting documentation must be truthful. In this case, the data provided will help to detect problems of financing and distribution of financial resources among various departments of the enterprise. As a rule, the results of an enterprise's economic activities are assessed based on the results of the reporting period, which is one year.

• Record keeping

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

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

• Document flow in an organization: when everything is in its place

How are the main indicators of an enterprise’s economic activity determined?

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

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

The most important estimated indicators of economic activity:

• turnover (sales volume) of the enterprise;
• gross income;
• conditionally net profit, products;
• income after deductions of interest on credit loans;
• income after payment of taxes;
• profit after payment of other payments;
• liquidity after making financial investments in production improvement;
• liquidity after payment of dividends.

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

Using these criteria, the company manager obtains data. This information is the foundation for developing solutions that can improve the situation in production. Some indicators also perform an important function in the development of methods for motivating personnel.

• Company turnover

Using the first evaluation criterion of an enterprise's economic activity, the organization's turnover is identified.

It is calculated as total sales, that is, the value of products and services that were provided to customers. When calculating a company’s turnover, an important role is played by the period for which it is determined (month, decade, year, etc.), since this criterion is under the enormous influence of processes associated with inflation.

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

This estimated turnover indicator is a priority for budget companies and firms that are not yet making a profit.

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

With a stable level of sales, staff salaries, as a rule, depend on the goods sold. The seller receives a percentage of the cost of each product he sells, approved by management. The greater the speed of financial turnover and the number of completed transactions over a set period, the greater the salary the employee will receive.

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

• Gross profit

In business management, gross profit is the most used evaluation criterion. The gross profit indicator is common in those areas of business and industry where the volume of fixed costs is at a low level. For example, in the field of trade.

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

• Conditionally net profit

If you subtract overhead expenses and depreciation costs from the gross profit indicator, you get the company’s “conditionally net” income, or income before interest on loans and taxes. This criterion for the economic activity of an enterprise is used when conducting almost all business projects. But in small projects this criterion is often mixed with the entrepreneurial profit of the owner of the company.

The net profit indicator is the basis for calculating the staff bonus fund. In international practice, the level of bonuses for chief executives of enterprises is also set depending on the level of profit received.

• Conditionally pure products

By adding the cost of paying salaries to personnel to the value of conditional net income, we obtain the indicator of conditional net production. The value of this indicator can be formulated as the difference between the product sold and the cost of its production (raw materials, costs of repair and maintenance of equipment, contractor services, etc.). The growth of conditional net profit is a criterion for the company’s performance, regardless of the scale of the inflation process.

In practice, it is used in a similar way to gross profit. But the most convenient industry for its implementation is the implementation and consulting business.

The conditional net profit indicator is an effective tool for management control in areas and organizations that have a stable system of production expenses. But this criterion is not suitable for assessing the results of the work of conglomerates and organizations producing various types of products. The indicator is the basis for calculating the wage fund, especially in those areas where the number of personnel, labor costs and labor costs are difficult to control.

• Profit before tax

If you subtract wages and interest on loans from the conditionally net product indicator, you get income before tax. This indicator cannot act as an estimate for newly opened enterprises that have not yet gained momentum in production and sales of products, as well as for enterprises where serious financial investments are made with a long payback period. It cannot be used in the field of consumer services.

The scope of use of other estimated indicators is limited solely to the needs of financial reporting.

• Strategic indicators

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

Key strategic indicators:

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

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

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

• Managing organizational expenses, or How to create a system of minimum costs

Expert opinion

Performance indicators in online trading

Alexander Sizintsev,

CEO of online travel agency Biletix.ru, Moscow

In business projects that operate online, performance is analyzed using different methods compared to offline companies. I will talk about the main criteria that are used to evaluate the effectiveness of a project. By the way, the Internet project Biletix.ru only began to pay for itself after two years.

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

What indicators are used to evaluate the results of an enterprise’s economic activities?

Income– profit from the sale of goods or from the provision of services minus financial costs. It is the monetary equivalent of the company’s net product, that is, it consists of the amount of money spent on its production and the benefits after its sale. Income characterizes the entire volume of the company's financial resources, which enters the organization over a certain period of time and, minus tax deductions, can be used for consumption or investment. In some cases, the income of an enterprise is subject to taxes. In such a situation, after the process of deduction of tax payments, income is divided into all sources of its consumption (investment fund and insurance fund). The consumption fund is responsible for the timely payment of wages to the personnel of the enterprise and for deductions based on the results of work activities, as well as for interest in the authorized property, for material support, etc.

Profit- this is the percentage of the total income that remains with the enterprise after incurring financial costs for the production process and its sale. In a market economy, profit is the main source of saving and increasing the revenue side of the state and local budgets; the main source of development of the company’s activities, as well as the source through which the financial needs of the enterprise’s personnel and its owner are met.

The volume of profit can be influenced by both the volume of goods produced by the enterprise and its variety, the level of product quality, the cost of production, etc. And income can influence such indicators as payback on products, the financial capabilities of the company, etc. Total profit a business is called gross profit, and it is divided into three parts:

1. Income from the sale of goods is the difference between earnings from the sale of goods, excluding value added tax, and the cost of goods sold.
2. Income from the sale of the material assets of an enterprise, from the sale of the property of an enterprise - the difference between the funds received from the sale and the funds spent on the purchase and sale. Income from the sale of fixed assets of an enterprise is the difference between the profit from the sale, the residual price and financial expenses for dismantling and sale.
3. Income from additional activities of the enterprise - profit from the sale of securities, from investing in business projects, from leasing premises, etc.

Profitability– a relative indicator of the effectiveness of the organization’s labor activity. It is calculated as follows: the ratio of profits to expenses is reflected as a percentage.

Profitability indicators are used to evaluate the performance of various enterprises and entire areas of activity that produce different volumes of products and different assortments. These indicators characterize the amount of profit received in relation to the resources expended by the enterprise. The most commonly used indicators are the profitability of a product and the profitability of its production.

Types of profitability (payback):

• payback from product sales;
• return on investment and expended resources;
• financial return;
• volume of net payback;
• payback of production labor activity;
• return on personal capital of the enterprise;
• time frame for return on investment;
• return on permanent investments;
• total return on sales;
• return on assets;
• return on net assets;
• return on borrowed investments;
• return on working capital;
• gross profitability.

How is the efficiency of an enterprise’s economic activity determined?

The efficiency of an enterprise's economic activities directly depends on its results. The absolute criterion, which characterizes the result of the company’s work process in financial (monetary) assessment, is called “economic effect.”

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

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

• Efficiency= result (effect) / costs.

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

• Reducing costs in an enterprise: the most effective methods

Expert opinion

How to identify signs of low business efficiency

Alexey Beltyukov,

Senior Vice President for Development and Commercialization of the Skolkovo Foundation, Moscow

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

1. The main indicator is established.

In each field of activity, you can find some basic financial criterion that can reflect the effectiveness of a business project. As an example, we will look at organizations that provide mobile communication services. Their main criterion is the organization’s average monthly profit per user. It is called ARPU. For services involved in car repairs, this is an indicator setting for 1 hour on one operating lift. For the real estate industry, this is the level of profitability per square meter. meter. You need to choose an indicator that clearly characterizes your business project. In parallel with establishing the indicator, it is necessary to study information about your competitors. From my own experience I can say that it is not at all difficult to obtain this information. Based on the results of the work done, you will be able to assess the state of your business project in comparison with other companies in the industry in which you operate. If a study of the efficiency of your enterprise’s economic activities has revealed a level of performance higher than that of competing organizations, then it makes sense to think about developing the capabilities of your enterprise; if the level is lower, then your main goal is to identify the reasons for the low level of performance. I am sure that in such a situation it is necessary to conduct a detailed study of the process of formation of the cost of products.

2. Research into the process of value formation.

I solved this problem this way: I identified all financial indicators and controlled the formation of the value chain. Tracked financial expenses in documentation: from the purchase of materials to create products to their sale to customers. My experience in this area indicates that by applying this method, many ways can be found to improve the level of efficiency of an enterprise's economic activities.

In the economic activities of an enterprise, two poor performance indicators can be found. The first is the presence of a large warehouse area with semi-finished products; the second is a high percentage of defective goods. In financial documentation, indicators of the presence of losses include a high level of working capital and large expenses for one item of goods. If your organization is engaged in the provision of services, then the low level of efficiency can be tracked in the work process of employees - as a rule, they talk too much with each other, do unnecessary things, thereby reducing the efficiency of service.

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

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

Legal regulation of various types of activities is of two types: directive (also called direct) or economic (also called indirect). Legal documentation sets out rules for various types of activities. Direct regulation, which is carried out by state bodies, can be divided into several lines:

• formulating the conditions that will be imposed on the economic activities of the enterprise;
• approval of restrictions on various manifestations in the conduct of economic activities of the enterprise;
• application by the state of penalties for non-compliance with established standards;
• entering amendments into the enterprise documentation;
• formation of economic entities, their restructuring.

Legal regulation of the economic activity of an enterprise occurs using the norms of labor, administrative, criminal, tax, and corporate law. It is necessary to know that the norms prescribed in legislative documents are constantly subject to changes taking into account the current situation in society. If you carry out the economic activities of an enterprise without taking into account the established standards, an unpleasant situation may arise for the owner of the enterprise - he will be brought to administrative or criminal liability or receive penalties.

In practice, very often company managers sign contracts without properly studying and analyzing all the information. Such actions may have a negative impact on the bottom line. The client has the right to use such omissions for his own personal purposes - he can terminate the contract. In this case, your company will suffer huge financial losses and all kinds of costs. This is why there is a definition of “legal regulation of the economic activities of an enterprise.” The head of the organization needs to keep a large number of issues under personal control. Inspections by state control bodies also bring a lot of worry to the management personnel of the enterprise.

Most of the entrepreneurs in our country are accustomed to impunity, especially in those matters relating to labor relations. As a rule, violations are discovered during the process of dismissal of personnel. In modern society, employees have learned to defend their rights. The head of the enterprise must keep in mind that an employee who was fired illegally may return to his workplace by court decision. But for the company owner, such a return will result in financial costs, including deductions from the employee’s salary for the entire time he did not work.

Legal regulation of the economic activities of an enterprise includes legislative, regulatory and internal documentation, which is approved by the organization independently.

• Compensation upon dismissal: how to pay an employee

Information about the experts

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

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

Financial and economic activities

organizational and executive-administrative activities of the command (chief, commander), management bodies, services and officials of the troops and bodies of the PS of the Russian Federation in managing the economy, including the corresponding material and technical base, personnel and finances, in order to meet the material and physiological needs of the personnel (rest, timely and high-quality food, medical, trade, household and financial support, provision of uniforms and shoes, other material resources), in accordance with the conditions of military labor, organization of leisure and satisfaction of spiritual needs, maintaining readiness for combat use (use) weapons and military equipment; uninterrupted provision of combat, national and special training, daily border service for the protection of the State Duma and the exclusive economic zone; maintaining the combat readiness of border formations in stationary deployment conditions. It is carried out continuously, coordinated and interconnected with the daily activities of the RF PS on the basis of strict compliance with legislative and regulatory legal acts of the Russian state, military regulations, manuals and manuals, and the requirements of the governing documents of the RF PS. The basic principles of organizing the financial and economic activities of the border formation are: strict regulation of financial and economic activities; unity of command in the organization of financial and economic activities and its management; planning of financial and economic activities; constant readiness of all forces, means and objects of the material and technical base of the economy to solve the assigned tasks; compliance of the organization of financial and economic activities with the nature of the tasks solved by the border formation; compliance of the organization of financial and economic activities with physical and geographical conditions, dislocation of the border formation; efficiency of financial and economic activities.

Border Dictionary. - M.: Academy of the Federal PS of the Russian Federation. 2002 .

See what “Financial and economic activity” is in other dictionaries:

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Youth residential complex- MZhK, abbr., abbreviation 1. youth residential complex. 2. MZhK social movement in the USSR in 1971 1991 (peak activity 1984 1991). 3. Member of the MZhK emzhekovets (zh. emzhekovka). Initially it was intended as a way to create normal housing and... ... Wikipedia

Youth housing complex- MZhK, abbr., abbreviation 1. youth residential complex. 2. MZhK social movement in the USSR in 1971 1991 (peak activity 1984 1991). 3. Member of the MZhK emzhekovets (zh. emzhekovka). Initially it was intended as a way to create normal housing and... ... Wikipedia

Youth residential- MZhK, abbr., abbreviation 1. youth residential complex. 2. MZhK social movement in the USSR in 1971 1991 (peak activity 1984 1991). 3. Member of the MZhK emzhekovets (zh. emzhekovka). Initially it was intended as a way to create normal housing and... ... Wikipedia

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Books

• Financial and economic activities of a book distribution enterprise, Ekaterina Ivanova. Based on factual materials from a number of bookselling enterprises in Moscow, the Moscow region and other cities of Russia, the concept, procedure for formation, methods of analysis and planning are revealed... Buy for 199 rubles eBook
• Financial and economic activities of the head of an educational institution, N. I. Ponomarev, L. M. Syromyatnikov. The qualitative use of the regulatory framework for financial and economic activities is not a simple matter, and it is associated with certain difficulties. Therefore, the experience of those...

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The financial and economic activity of an enterprise is characterized primarily by the quantity and range of products produced, as well as the volume of its sales. The volume of output depends on the presence of many conditions and prerequisites, namely production capacity, the availability of raw materials, materials, components, personnel with appropriate qualifications, and markets for products.

The financial and economic activity of an enterprise is characterized primarily by the quantity and range of products produced, as well as the volume of its sales. The volume of output depends on the presence of many conditions and prerequisites, namely production capacity, the availability of raw materials, materials, components, personnel with appropriate qualifications, and markets for products. In turn, the volume of output affects all other aspects of the financial and economic activities of the enterprise - the cost of output, the amount of profit received, the profitability of production, the financial condition of the enterprise.

The financial and economic activities of enterprises are purposeful activities based on decisions made, each of which is optimized on the basis of intuition or calculations. The risk of decision making is understood as the probability that the actual results of the implemented decision do not correspond to the set goals.

The financial and economic activities of an enterprise depend on many factors (resources, conditions, etc.), and the influence and comparative characteristics of not all of them can be formally assessed. From the standpoint of the possibility of such an assessment, it is customary to highlight the labor, material and financial resources of the enterprise.

The financial and economic activities of enterprises are accompanied by the implementation of numerous and varied operations. In turn, each business transaction must be documented with accounting documents that contain primary information about completed business transactions or the right to carry them out. The objects of accounting documents are the processes of supply, production and sales, as well as individual divisions of the enterprise and various financial, economic, settlement relations within and outside the enterprise.

The financial and economic activities of enterprises (associations) are assessed on the basis of a comprehensive analysis, objectively revealing shortcomings, omissions, losses, bottlenecks, and at the same time identifying those workforces that work honestly, conscientiously, and constantly increase cash savings.

Analysis of the financial and economic activities of an enterprise can be more or less detailed, in-depth or, conversely, an express analysis. One area of ​​activity may be subject to analysis (for example, analysis of the location and functioning of a sales network or analysis of monetary and other payments of an enterprise) - in this case, the analysis will be thematic. If the sphere of interests of the analytical group includes the entire enterprise as a complex, then such an analysis should be called comprehensive.

Analysis of the financial and economic activities of an enterprise is very often in its form an analysis of indicators, i.e. characteristics of the economic activity of an economic unit. The term scorecard is widely used in economic research. The analyst, in accordance with certain criteria, selects indicators, forms a system from them, and analyzes it. The complexity of the analysis requires the use of entire systems, rather than individual indicators.

An analysis of the financial and economic activities of an enterprise will not be complete if it does not concern two more specific aspects of its activities. We are talking, first of all, about what place the quality of its products occupies in a comprehensive assessment of an enterprise. If the products are of low quality, cause complaints from consumers, do not meet sanitary standards, state or market standards, the enterprise’s activities cannot be called successful, its comprehensive assessment will be low. The prospects of such an enterprise, if it does not intend to radically change its market strategy and product quality, cannot be considered brilliant .

An analysis of the financial and economic activities of an enterprise subject to state support must contain the following information for the reporting period.