Whether economic activity. The concept of economic activity of an enterprise, its economic legal relations, their characteristics

Section 2. Organization of economic activity

In this section of the textbook, the study of the system of economic relations continues. After considering the subsystem of socio-economic relations, we will now understand the subsystem of organizational and economic relations, without which economic activity cannot exist and develop. This will allow us to find out how production is organized, by whom it is managed, and in what organizational, economic and legal forms it achieves its intended goals.

Topic 4. Enterprises and organizations in the economy

4.1. Economic and legal characteristics of the enterprise

The primary link in the system of social production is the enterprise (firm). Company is an independent economic entity created to produce products, perform work and provide services in order to meet social needs and make a profit.

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

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

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

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

However, the enterprise, first of all, is not a production, not an economic, but a social unit. An enterprise is a team of people of various qualifications, connected by certain socio-economic relations and interests, and making a profit serves as the basis for meeting the needs (both material and spiritual) of the entire team. Therefore, the most important tasks of the enterprise are: payment of socially fair wages to personnel, which would ensure the reproduction of the labor force; creation of normal working and leisure conditions, opportunities for professional growth, etc.

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

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

The charter reflects: organizational and legal forms of the enterprise (firm); Name; mailing address; the subject and purpose of the activity; statutory fund; the procedure for distributing profits; control bodies; list and location of structural units that are part of the company; terms of reorganization and liquidation.

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

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

Signs industry affiliation enterprises serve: the nature of the raw materials consumed in the manufacture of products; purpose and nature of the finished product; technical and technological community of production; operating time throughout the year. Thus, enterprises and organizations in our country are distributed in statistics, primarily into three groups of production sectors (parts of the national economy):

mining;

processing;

distributing electricity, gas and water.

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

Table 8

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

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

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

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

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

It is possible to single out enterprises on other grounds. For example, depending on different types of economic and legal relations and the nature of production activities, such enterprises differ, for example:

rental which manufactures products, performs work and provides services using property on the basis of a lease agreement (for a certain period);

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

closed(in some countries), which has an agreement that only members of a union or those who wish to join a union will be employed in this enterprise;

open in which both members of the trade union and non-members of the trade union are employed;

collective, which was created either when buying out a state-owned enterprise, or when acquiring the property of an enterprise by a labor collective.

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

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

by an enterprise like object of rights recognized Property Complex, which is generally real estate. This complex includes all types of property intended for its activities, including: land plots; building; equipment; inventory; raw materials; products.

In addition, this complex includes claims, debts, as well as designations that individualize the enterprise, its products, works and services (company name, trademarks, service marks), and other exclusive rights.

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

According to Art. 3 HCU HD means activities of business entities in the field of social production, aimed at the production and sale of products, the performance of work or the provision of services of a value nature that have price certainty.

HD the following signs:

1) this activity is aimed at the production of products (goods), the performance of work and the provision of services in order to meet the needs of other entities ;

2) it is carried out, as a rule, on a professional basis ;

3) the results of this activity have the form of a commodity, and hence the value expression;

4) in the process of organizing and carrying out this activity, both the private interests of the manufacturer and the public interests of the state and society as a whole are combined.

According to Art. 3 HKU HD, carried out to achieve economic and social results and for the purpose of making a profit is entrepreneurship, and the subjects carrying out this activity are entrepreneurs. AH, which is carried out without the purpose of making a profit, is non-commercial HD.

Chapters 4 and 5 of the Code of Civil Procedure establish general provisions regarding entrepreneurship and non-commercial economic activity.

According to Art. 42 HCU entrepreneurship- it is an independent, proactive, systematic, at their own risk, economic activity, carried out by business entities (entrepreneurs) to achieve economic and social results in order to make a profit.

According to Art. 52 HCU non-commercial management- this is an independent, systematic economic activity carried out by business entities, aimed at achieving economic, social and other results without the goal of making a profit. NCD is carried out by business entities of the state or municipal sectors of the economy in areas (types of activity) in which, according to Art. 12 of this Code prohibits entrepreneurship.

CEA can also be carried out by other business entities for which the implementation of CCA in the form of entrepreneurship is prohibited by law (commodity and stock exchanges).

According to Art. 52 of the Code of Civil Procedure prohibits the implementation of NEA by state authorities, local governments, their officials. The Code of Civil Procedure defines: organizational forms for the implementation of NCD (Article 53); provisions regarding its regulation (Article 54).

Objective basis, means and methods of state regulation of economic activity

State regulation of economic activity is an objective necessity, which is acquiring new features and features aimed at the formation of market relations, denationalization, entrepreneurship, and the development of various forms of management. The state regulates the CD for two reasons. Firstly, the state manages property, which is state property, and, secondly, the state influence on the CA is due to a number of requirements regarding the protection of public interests, related to:

with the formation of the state budget;

with the protection of the environment and the use of natural resources;

with the provision of the country's defense capability;

with the implementation of freedom of entrepreneurship and competition, protection from monopoly;

Compliance with the rule of law both in the internal CA and in the implementation of foreign economic activity and foreign investment;

With the provision of employment, etc.

In addition, the state must:

Provide economic entities (regardless of the form of ownership) with the same legal and economic conditions for managing;

Contribute to the development of the market, carry out its regulation, using economic laws and incentives, implementing antitrust measures;

Provide favorable conditions for enterprises that use advanced technologies, create new jobs, etc.

State regulation of economic activity is a set of measures regarding the adoption and proper implementation of economic legislation, as well as the definition of a system of government bodies that directly carry out the functions of regulating and managing this area of ​​the economy.

According to Art. 12 HCU to fixed assets regulatory impact of the state on the CD include:

state order, state assignment (Article 13 of the Code of Ukraine and the Law of Ukraine of December 22, 1995 “On the supply of products for state needs” of the Law of Ukraine of February 22, 2000 “On the procurement of goods, works and services for public funds”);

licensing, patenting and quotas (Article 14 of the Code of Ukraine and the Law of Ukraine dated June 1, 2000 “On licensing certain types of data storage”, “On patenting certain types of PD”, “On foreign economic activity”);

certification and standardization (Article 15 of the Commercial Code, Law of Ukraine “On Standardization”, “On Conformity Confirmation”);

application of standards and limits;

regulation of prices and tariffs (CCU chapter 21, Law of Ukraine "On prices and pricing");

provision of investment, tax and other benefits (Article 17, Law of Ukraine "On ID", "On the regime of foreign investment", etc.);

provision of subsidies, compensations, targeted innovations and subsidies (art. 16 of the HCU).

Principles of state regulation of CA are the main provisions that determine the most general and most significant features of the economic policy of the state. These include:

Consistency and coordination of actions of business entities of various forms of ownership;

economic independence;

Equality of all forms of ownership;

Combining economic and social goals.

In the process of implementing the regulation of the CA, the state uses certain methods of state regulation of CA, which are a set of methods and techniques used in the process of regulatory activity by state bodies to solve problems in the economic sphere in order to achieve certain results.

Among these methods are:

Method of persuasion, permission;

Method of direct instructions;

Administrative and economic methods.

In modern conditions method of persuasion and resolution is one of the main methods. The CCU defines the principle of voluntariness of the creation of agricultural enterprises, their equality, regardless of the form of ownership and taking into account personal and public interests.

At the same time, in the conditions of the formation of market relations, the use of the method of persuasion and permission is isolated from method of direct instructions does not give positive results. Therefore, in order to ensure order in the warehouse, in cases provided for by law, the method of direct instructions is used, which establishes requirements for product quality, environmental protection, record keeping and reporting, compliance with safety regulations, etc.

Administrative Methods- this is a direct influence on the behavior, activities of agricultural enterprises with the help of mandatory instructions, and economic methods - this is a direct influence with the help of economic incentives (prices, subsidies, loans, etc.). Administrative Methods are most often used in cases where an order or prohibition is necessary to implement a managerial decision.

The practical application of economic methods is carried out with the help of the following levers: pricing, concessional lending, financing, etc.

According to Art. 8 HCU the state, OGV and CHI are not business entities. Decisions by these bodies in the field of CA are made within their economic competence, enshrined in the Constitution of Ukraine, in the Law of Ukraine “On Local State Administrations”, “On Local Self-Government”, etc.

Each production is opened to perform specific tasks, usually it is to generate income, provide new jobs, improve any industry. During the workflow, various events, activities, actions that are directly related to production take place. The sum of these events is called the economic activity of the enterprise.

Economic activity of the enterprise- this is an activity to create goods, provide services, perform all kinds of work, which is aimed at generating income in order to meet the needs of the management and working staff 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;
• maintenance of the enterprise;
• marketing, sales of products and its subsequent service.

Economic processes that make up the economic activity of the 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 the enterprise is raw materials, the consumption of which should be minimal and normalized, then this can have a fruitful effect on the financial results of the enterprise.
3. Exploitation of labor resources - the availability of highly qualified specialists, an acceptable ratio of the exploitation of the working time of the staff and wages.
4. Manufacture and sale of goods - indicators of the level of product quality, time periods for its sale, volumes of products supplied to the market,.
5. Indicators of the cost of goods - when calculating it, it is necessary to take into account all the expenses incurred in the manufacture and sale of products.
6. Indicators of profit and profitability - indicators of the results of the labor activity of the enterprise.
7. The financial position of the enterprise.
8. Other business activities.

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

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

Manufacturing processes dedicated to the production of goods. As a result, there is a change in the material type of raw materials and the price of the original raw materials increases by changing its type, combination or transformation. This cost is referred to as the "form value". A variety of manufacturing processes can be referred to as mining, analytical, production and assembly processes.

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

Material on the topic from the electronic journal

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

Analysis of the economic activity of an enterprise (AHA) is a natural-science method for 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 the enterprise. Analysis helps to approve decisions and implement actions, contributes to their justification and is the foundation of the scientific management of the enterprise, ensuring its effectiveness.

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

• study of directions and patterns of economic processes and phenomena, taking into account the laws of the economy in specific situations, the implementation of economic activities at the level of one enterprise;
• analysis of the results of the economic activity of the enterprise in relation to resource capabilities, evaluation of the effectiveness of the activities of various departments of the enterprise, taking into account planned indicators;
• analysis of ways to increase the efficiency of the economic activity of the enterprise on the basis of modern international experience in the field of scientific and technological progress;
• identification of reserves for increasing the volume of products, carrying out measures for the rational use of production potential;
• a scientific approach to all plans available at the enterprise (perspective, current, operational, etc.);
• tracking the implementation of the tasks approved in the plans for the efficient use of resources in order to realistically assess and the possibility of influencing the workflow of the enterprise;
• development of solutions for the management of the economic activity of the enterprise on the basis of scientific research, selection and analysis of the economic reserve for increasing the efficiency and profitability of production.

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

Analysis of financial and economic activity:

• analysis of the level of profitability of the enterprise;
• analysis of the payback 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 value added;
• business activity analysis;
• analysis of the movement of finance;
• calculation of the effect of financial leverage.

Management analysis of economic activity:

• finding out the place of the enterprise in its 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;
• formulating a methodology for managing financial expenses in production;
• approval of pricing policy;
• analysis of profitability of production.

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

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

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

Stage 1. Analysis of the profitability of the enterprise.

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

Stage 2. Analysis of the payback of the enterprise.

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

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

This stage consists in 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 in finding opportunities for the use of invested funds, for the analysis of various obligations. This stage provides the enterprise with the opportunity to decide on a development strategy for the future, to draw up a scheme for the application 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 economic activity of the enterprise.

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

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

Stage 7. Analysis of the use of borrowed capital.

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

Stage 8. Economic value added analysis.

Based on the results of the analysis of economic value added, the volume of the company's expenses for the production of products, the real cost of goods, as well as the degree of justification of this cost, 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 by examining completed projects, increasing the volume of sales of products to the market and entering the level of international trade.

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

What is business planning

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

Planning is the development and adjustment of a plan that includes foresight, justification, concretization and description of the basics of the enterprise's economic activity for the near and long term, taking into account the situation on the sales market for products at the maximum exploitation of the enterprise's resources.

The main tasks of business planning:

1. Study of demand for the company's products.
2. Increasing the level of sales.
3. Maintaining a balanced growth in production.
4. Increasing income, payback of the production process.
5. Minimizing the cost of the enterprise by applying the 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 and production planning and technical and economic planning.

Technical and economic planning aimed at creating a system of standards for improving the technical equipment and financial affairs of the enterprise. In the process of this type of planning, the acceptable volume of products manufactured by the enterprise is clarified, the necessary resources for the production of goods are selected, the optimal indicators of 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 concretizing the technical and economic plans of the company. With the help of it, production goals are formed for all departments of the enterprise and tasks for the production of products are adjusted.

Main types of planning:

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

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

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

Business plan features:

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

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

• Performance indicators - the main sensors of the company

Organization of economic activity of the enterprise: 3 stages

Stage 1. Opportunity assessment

At the initial stage, it is necessary to assess the resources for the implementation of the production process, for this it will be necessary to involve scientific developments and the work of designers. This stage will help to assess the potential for the production of goods in the volume and under the conditions that the owner of the company wants to explore in order to approve the final decision to start 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 there is a need, then the next stage is the development of additional (auxiliary) production. This may be the production of another product, for example, from the remnants of raw materials from the main production. Additional production is a necessary measure that helps to develop new market segments, increase the chances of effective development of the company's financial activities.

Maintenance of the enterprise can be carried out both on its own and with the involvement of specialists and resources from outside. This includes the maintenance of production lines, the implementation of repair work that is necessary for the organization of 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 for insuring the property of the enterprise, and other services that optimize production activities and assess potential financial costs. At the next stage, marketing work is carried out, aimed at researching the market, opportunities for selling products that will help organize uninterrupted sales of goods. A marketing scheme is applied that helps to establish the process of marketing and delivery of products. This process is also needed when assessing the potential for the production of goods in the quantity that will be sold on the market with a minimum level of financial costs for an advertising campaign, product delivery, and at the same time will be able to 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 the sale of products is monitored, accounting for the sold goods is carried out, forecasts are made and research is carried out to approve competent decisions to manage the future 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 products).

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, the reserves of resources for the production of products, to investigate the impact of factors on the performance of sales of products, on the level of quality of goods. When conducting an analysis of the economic activity of an enterprise, indicators of profitability, payback, and the potential for increasing the volume of production are studied.

Enterprise business management: features and mechanisms

The main condition for the effective operation of the company is the organization of its economic activities in such a way that its preferred factors are taken into account with the utmost accuracy and the consequences of negative factors are minimized.

Solving the difficulties of effective management of the organization requires the development of the latest methods for the implementation of the financial and economic activities of the enterprise. With the help of such methods, it is necessary to formulate a strategy for the development of the organization, justify the decision-making on the management of the enterprise, control their timely implementation, evaluate the results of the economic activity of the enterprise.

The principles of managing the economic activity of an enterprise are a set of principles, methods, indicators and actions taken to organize the work of an enterprise. The main task of such management is the fulfillment of the tasks set, namely, the manufacture of 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 working process of the enterprise until the sale of finished goods 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 low level of education of enterprise managers, and the poor level of development of their entrepreneurial ethics.

The main condition for raising the level of management efficiency in the process of economic activity of the 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 used at some stage of the enterprise's economic activity, guaranteeing the achievement of a positive result.

Evaluation of the economic activity of the enterprise: highlights

• Report development

The results of the economic activity of the enterprise 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 draw up reporting documentation; if necessary, access to secret data is opened. The results of the report are published if required by law. In some situations, the information remains classified and is used to develop a new direction for the development of the enterprise, to improve efficiency. You need to know that the evaluation of the results of economic activity of the enterprise consists of the preparation, research and analysis of information.

• Forecast development

If necessary, you can make a forecast for the development of the enterprise in the future. To do this, it is necessary to provide free access to all information related to the financial activities of the enterprise for a certain number of reporting periods in order for the forecast to be as accurate as possible. At the same time, it is necessary to take into account the fact that the information recorded in the reporting documentation must be true. In this case, the data provided will help to detect problems of financing, distribution of funds among various departments of the enterprise. As a rule, the results of the economic activity of the enterprise are evaluated according to the results of the reporting period, which is one year.

• Accounting

All economic activities of the enterprise must be taken into account without fail. For this, automated programs for accounting and processing primary accounting documents are used. Regardless of how the accounting of the economic activity of the enterprise is carried out, a report is formed 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.

Maintenance and formation 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 results of the report are used to calculate the amounts of tax deductions that must be paid during the reporting period. Reporting documentation must take into account the specifics of the company's activities.

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

How the main indicators of the economic activity of the enterprise are determined

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

1. estimated indicators - income, turnover of the company, cost of goods, etc.;
2. indicators of production costs - payment of 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, production;
• income after deductions of interest on credit loans;
• income after payment of taxes;
• profit after payment of other payments;
• liquidity after the implementation of financial investments in the improvement of production;
• liquidity after payment of dividends.

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

With the help of these criteria, the head of the enterprise receives data. This information is the basis for developing solutions that can improve the situation in production. Some indicators perform an important function in the development of a methodology for motivating staff.

• Company turnover

With the help of the first evaluation criterion of the economic activity of the enterprise, the turnover of the organization is revealed.

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

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

Such an estimate of turnover 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 is the foundation for setting the sales rate of products, and also plays an important role in motivating staff.

With a stable level of sales, the salary of staff, as a rule, depends on the goods sold. The seller receives a management-approved percentage of the cost of each item they sell. The greater the turnover rate of finances and the number of completed transactions for a specified period, the greater the salary the employee will receive.

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

• Gross profit

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

In the process of short-term planning, the use of the gross profit indicator is more rational than the use of the company's turnover indicator. The indicator of gross profit 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 the technical equipment of production, the level of organization of the labor process. In addition, the gross profit indicator can also be used in companies with a changing structure of production costs, prime cost. The main hurdle 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 overheads and depreciation costs from gross profit, you get the company's "notional net" income, or income before interest on loans and taxes. This criterion of the economic activity of the enterprise is used in the conduct of almost all business projects. But in small projects, this criterion is often confused with the entrepreneurial profit of the owner of the firm.

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

• Conditionally pure products

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

In practice, it is applied similarly to the gross profit indicator. 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 costs. But this criterion is not suitable for evaluating the results of the work of conglomerates, organizations with the production of various types of products. The indicator is the basis for calculating the payroll, especially in areas where the number of staff, labor costs and labor costs are difficult to control.

• Profit before tax

If we subtract wage payments and interest on loans from the indicator of conditionally net production, then income before tax is obtained. This indicator cannot serve as an estimate for newly opened enterprises that have not yet gained momentum in production and sales of products, as well as for enterprises that use serious financial investments with a long payback period. It can't be used in the home service industry.

The scope of use of other estimated indicators is limited solely by the needs of accounting.

• Strategic Indicators

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

Main strategic indicators:

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

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

If it is not difficult to calculate the sales market share, then the criterion of product quality is a very difficult concept to define. As a rule, for requirements within production, the failure rate is used as a percentage of a batch of goods using statistical quality control, that is, by choosing, the failure rate in a particular batch per thousand pieces of products is found out. This indicator is not so much aimed at reducing the costs of the production process as it is 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 buyers for service under warranty, the percentage of goods returned by buyers to its manufacturer, in the volume of products sold.

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

Expert opinion

Performance indicators in online trading

Alexander Sizintsev,

General Director 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 in evaluating the effectiveness of the project. By the way, the Internet project Biletix.ru began to pay for itself only after two years.

1. The level of sales is increasing at a faster pace than the market. We analyze the effectiveness of our project in the context of the market situation. If the statistics show that passenger transportation has increased by 25% in a year, then our sales volume should also increase by 25%. If the situation is not so good for us, then we must understand that our level of efficiency has decreased. In this situation, we urgently need to take a number of measures to promote the site and increase 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 can have striking differences. For example, one of the most profitable activities is a service for the provision of hotel room reservation services. And the lowest margin is the sale of air tickets. The difference between them can reach up to 12%. It is natural that reliance should be placed on the room reservation service. Over the past year, our team was able to increase this level to 20%, but the percentage of total sales still remains low. Based on this, we set ourselves the goal of reaching 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 the increase in sales through certain promotion channels. The website of our project is the most profitable channel, we directly address our potential clients. This figure is approximately 10%. The percentage from the sites of our partners is several times lower. It follows from this that the site of our business project is the most important indicator of the effectiveness of the project.
4. Increasing the number of buyers who are interested in your products or services, and also 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 profits by repeat orders. That is, the customer who will purchase products from us repeatedly is the most profitable client of the project. It is necessary to take a number of measures that increase the profitability of buyers, and not extend to reduce the cost of goods. For example, to increase one-time profits, many projects launch all kinds of promotions and discounts. If your buyer once purchased a product at a discount, then the next time he will not want to buy it at full price and will look for other online stores that have promotions at the moment. From this we understand that this method will not be able to increase the income of the project permanently, which means that it is inefficient. If we talk about numbers, then the percentage of regular customers should be approximately 30% of the total number of customers. Our business project has already achieved such a performance indicator.

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

Income- profit from the sale of goods or from the provision of services, less financial costs. It is the cash equivalent of the company's net product, that is, it consists of the amount of funds spent on its production and the benefits after its sale. Income characterizes the entire amount of the company's financial resources that enters the organization for a certain time period and, minus tax deductions, can be used for consumption or investment. In some cases, the income of the enterprise is taxed. In such a situation, after the process of deducting tax payments, income is divided among all sources of its consumption (investment fund and insurance fund). The consumption fund is responsible for the timely payment of salaries to the personnel of the enterprise and for deductions based on the results of work, as well as for the percentage in the authorized property, for material support, etc.

Profit- this is the percentage of the total income that the enterprise has left after the financial costs of the production process and its sale. In a market economy situation, profit is the main source of savings 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 by which the needs for financial resources of the personnel of the enterprise and its owner are satisfied.

The amount of profit can be influenced both by the volume of goods produced by the enterprise, and its diversity, the level of product quality, the cost of production, etc. And income can affect such indicators as the payback of products, the financial capabilities of the company, etc. The total amount of profit enterprises 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 material assets of the enterprise, from the sale of the property of the 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 the enterprise is the difference between the profit from the sale, the residual price and the financial costs of dismantling and selling.
3. Income from additional activities of the enterprise - profit from the sale of securities, from investing in business projects, from renting out premises, etc.

Profitability- a relative indicator of the effectiveness of the organization's labor activity. It is calculated as follows: the ratio of profit to expenses, 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 a different range. These indicators characterize the amount of profit received in relation to the resources spent by the enterprise. The most commonly used indicators of profitability of goods and the profitability of its production.

Types of profitability (payback):

• payback from product sales;
• payback of invested funds and expended resources;
• financial payback;
• the amount of net payback;
• payback of labor activity of production;
• payback of the personal capital of the enterprise;
• time frame of return on own investments;
• payback of permanent investments;
• overall return on sales;
• return on assets;
• payback of net assets;
• return on investment borrowed;
• payback of working capital;
• gross margin.

How is the efficiency of the economic activity of the enterprise determined?

The efficiency of the economic activity of the enterprise directly depends on its results. The absolute criterion that characterizes the result of the company's work process in the financial (monetary) assessment is called "economic effect".

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

The efficiency of the economic activity of an enterprise is a changing indicator that measures 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 the costs - at the minimum.

• Cost reduction in the enterprise: the most effective methods

Expert opinion

How to spot signs of poor business performance

Alexey Beltyukov,

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

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

1. The main indicator is set.

In each area of ​​activity, you can find some basic financial criterion that can display the effectiveness of a business project. For example, we will consider organizations that provide mobile services. Their main criterion is the average level of the organization's profit per month per user. It is called ARPU. For services involved in the repair of cars, this is the setting of an indicator 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 opt for an indicator that clearly characterizes your business project. In parallel with the establishment of the indicator, it is necessary to study information about your competitors. From my own experience, I can say that getting this information is not difficult at all. 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 effectiveness of the economic activity of your enterprise has revealed a level of performance higher than that of organizations competing with you, then it makes sense to think about developing the capabilities of your enterprise; if the level is lower, then your main goal is to identify the reasons for the low level of performance. I am sure that in such a situation it is necessary to conduct a detailed study of the process of formation of the value of products.

2. Research of the value formation process.

I solved this problem in the following way: I identified all financial indicators and controlled the formation of the value chain. Tracked financial expenses in the documentation: from the purchase of materials for the creation of products to their sale to customers. My experience in this area indicates that by applying this method, you can find many ways to increase the level of efficiency of the economic activities of the enterprise.

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

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

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

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

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

Legal regulation of the economic activity of the enterprise occurs when using the norms of labor, administrative, criminal, tax, corporate law. 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 the business activity of the enterprise is carried out without taking into account the established standards, then an unpleasant situation may arise for the owner of the enterprise - he will be held administratively or criminally liable or receive penalties.

In practice, very often, company managers sign contracts without really studying and analyzing all the information. Such actions can negatively affect the final result. The client has the right to use such omissions for his own purposes - he can terminate the contract. In this case, your company will suffer huge financial losses and all sorts of costs. For this, there is a definition of “legal regulation of the economic activity of an enterprise”. The head of the organization needs to keep a large number of issues under personal control. A lot of worries for the management personnel of the enterprise are also brought by inspections by state control bodies.

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

The legal regulation of the economic activity of the enterprise includes legislative, regulatory and internal documentation, which is approved by the organization independently.

• Compensation upon dismissal: how to pay off an employee

Information about experts

Alexander Sizintsev, CEO of online travel agency Biletix.ru, Moscow. CJSC "Vipservice" Field of activity: sale of air and railway tickets, as well as the provision of tourism and related services (Biletix.ru agency - a 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: 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 the priority sectors of the modernization of the Russian economy: telecommunications and space, medical equipment, energy efficiency, information technology, and nuclear technology.

Organization of economic activity