The textbook discusses the methodological aspects of the statistical and economic evaluation of the enterprise, depending on the complex of interrelated factors and operating conditions. The publication covers the entire system of interrelated indicators that characterize the main areas of activity of organizations, presents methods for statistical analysis and evaluation of financial, production and economic results of an enterprise, identifying factors that determine work efficiency. The tutorial contains many specific examples. At the end of each chapter, there are questions for self-control, final tests, as well as practical tasks that allow you to check the quality of assimilation of the material presented.

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Compiled by:

Candidate of Economics, Associate Professor NIKONOVA S.A.

Candidate of Economics, Associate Professor Lozhkin A.G.

Ph.D., Art. teacherAbelguzin N.R.

assistantADEEVA L.N.

Topic 1. Enterprise as the basis of the economy

The primary link in the system of social production is the enterprise (firm).

Company - a business entity that, at its own risk, carries out independent activities aimed at systematically extracting profit from the use of property, the sale of goods, the performance of work or the provision of services, and which is registered in this capacity in the manner prescribed by law.

Firm - legally independent business unit. It can be both a large concern 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.

Manufacturing enterprise characterized by production, technical, organizational, economic and social unity.

An enterprise is not only an economic entity, but also entity. A legal entity is subject to state registration and operates on the basis of a charter, or a constituent agreement and a charter, or only a constituent agreement.

The internal environment of an enterprise (firm) is people, means of production, informationtion and money. The result of the interaction of the components of the internal environment is the finished product (work, services).

The basis of an enterprise (firm) is people who are characterized by a certain professional composition, qualifications, and interests. These are managers, specialists, workers. The results of the enterprise work depend on their efforts and skills. They need means of production: the fixed assets with which the products are manufactured, and the working capital from which these products are created. To pay for the supply of necessary materials, equipment, energy resources, to pay wages to employees and make other payments, the company needs money, which are accumulated on his current account in the bank and partly in the cash desk of the enterprise. Important for the operation of the enterprise is information - commercial, technical and operational.

External environment, which directly determines the efficiency and feasibility of the enterprise, is, first of all, the consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise. Population, in the interests and with the participation of which the enterprise is created, is the main factor external environment. The population is also the main consumer of products and supplier work force.

To the number suppliers enterprises should include credit institutions - banks that supply financial resources, as well as scientific and design organizations that prepare the necessary scientific and technical information and project documentation for enterprises. Control over the implementation of laws is carried out by the government and local authorities. In the external environment, competitors are also active, ready at any time to fully or partially take the place of the enterprise in the market.

To the most important tasks operating enterprise (firm) include:

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

Prevention of disruptions in the work of the enterprise (including disruptions in deliveries and the release of low-quality defective products, a sharp reduction in production and income of the enterprise);

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

Ensuring the payment of wages to the personnel of the enterprise, normal working conditions and opportunities for professional growth of employees;

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

Environmental protection (land, air and water basins);

Stable increase in the growth rate of production volume and income of the enterprise.

TO main functions manufacturing company include:

Manufacture of products for industrial and personal consumption in accordance with the profile of the enterprise and market demand;

Sale and delivery of products to the consumer;

After-sales service of products;

Material and technical support of the production process at the enterprise;

Management and organization of work of personnel at the enterprise;

Improving the quality of products;

Decrease in specific costs and increase in production volume at the enterprise;

Entrepreneurship;

Paying taxes, making mandatory and voluntary contributions and making payments to the budget, etc.;

Compliance with applicable standards, regulations, state laws.

Enterprises can be classified according to various quantitative and qualitative parameters. The main quantitative parameters are the number of employees and the annual turnover of capital.

In accordance with the criterion of the number of employees, the following are distinguished:

Small enterprises, or small businesses (up to 100 people);

Medium enterprises, or medium-sized businesses (up to 500 people);

Large enterprises, or large business (over 500 people).

It should be noted that it is small business that plays a significant role in the economy of almost all developed countries; it employs up to half of the working population. The term "small enterprise" characterizes only the size of the company, but does not give an idea of ​​the organizational and legal form of the enterprise (private, state, and other enterprises can be small).

Among the qualitative parameters of the classification of enterprises are the following: type of ownership (private or public); the nature and content of the activity; product range; ways and methods of conducting competition; the way of entering various unions and associations; organizational and legal forms of entrepreneurial activity.

Activity commercial organization is aimed at making profit, which is its main goal.

By organizational and legal form, legal entities that are commercial organizations, in accordance with the Civil Code Russian Federation classified as follows:

Business partnerships - full partnership, limited partnership (limited partnership);

Business companies - limited liability companies, additional liability companies, joint-stock companies (open and closed types);

Unitary enterprises - based on the right of economic management, based on the right of operational management;

Production cooperatives (artels).

Business partnerships. A business partnership is a form of entrepreneurship carried out by the joint efforts of two or more persons (individuals or legal entities), each of which has rights and is responsible depending on the share invested in the authorized capital, as well as the place occupied in the management structure. A business partnership owns the authorized capital, divided into shares (contributions). Depending on the type of property liability of their participants, partnerships are divided into two main types: a general partnership and a limited partnership (limited partnership).

General partnership a partnership is recognized, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property. Profits and losses of a general partnership are distributed among its participants in proportion to their shares in the share capital. To determine the amount of taxes, each participant adds his share of the profit to his available income and pays taxes on this amount.

Limited partnership (limited partnership) a partnership is recognized in which, along with the participants engaged in entrepreneurial activities on behalf of the partnership and liable for the obligations of the partnership with their property (general partners), there are one or more contributors (limited partners) who bear the risk of losses associated with the activities of the partnership, within the limits amounts of contributions made by them and do not take part in the entrepreneurial activities of partnerships. A limited partnership, like a general partnership, is created on the basis of a memorandum of association, which is signed by all general partners.

Economic companies. Business companies are commercial organizations founded by one or more individuals or legal entities with the contribution of shares (or the full amount) of the authorized capital.

Limited Liability Company (LLC) a company established by one or more persons is recognized, the authorized capital of which is divided into shares in accordance with the constituent documents; participants in a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their contributions. It is in this sense that society's responsibility is limited. At the same time, the company itself, as a legal entity, is liable to its creditors for obligations with all its property.

The founding documents of a limited liability company are the memorandum of association signed by its founders and the charter approved by them. If a company is founded by one person, its founding document is the charter.

The company has its own governing bodies - the general meeting of participants (the highest body) and the executive body (sole or collegiate) for the current management of the company.

Additional Liability Company , like an LLC, it is established by one or more persons and has an authorized capital divided into shares determined in the constituent documents. Members additional liability companies jointly and severally answer for its obligations with their property in the same for all multiples of the value of their contributions, determined by the constituent documents of the company. In case of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the other participants in proportion to their contributions.

joint stock company (JSC) a company is recognized, the authorized capital of which is divided into a certain number of shares; participants of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their shares. A joint-stock company is created on the basis of an agreement between legal entities and individuals (including foreign ones) to meet public needs and make a profit. It carries out any activities not prohibited by law, and is created without limitation of validity.

Joint-stock companies can be open and closed. Members Open joint-stock company may alienate their shares without the consent of other shareholders. Such a joint-stock company may conduct an open subscription for shares issued by it and their free sale. At the same time, it is obliged to annually publish for general information the annual report, balance sheet, profit and loss account.

V closed joint stock company(CJSC) shares are distributed only among its founders or other predetermined circle of persons. Such a company is not entitled to conduct an open subscription for shares issued by it. Shareholders of a CJSC have a pre-emptive right to acquire shares sold by its other shareholders.

The constituent document of both open and closed joint-stock companies is the charter approved by the founders.

The Civil Code defines subsidiaries and dependent companies.

Subsidiary a business company is recognized if another (main) business company or partnership, by virtue of its predominant participation in its charter capital or otherwise, has the ability to determine decisions made by such a company. A subsidiary company is not liable for the debts of the main company (partnership). At the same time, the parent company (partnership) is jointly and severally liable with the subsidiary company for transactions concluded by the latter in pursuance of its instructions.

A slightly different economic status dependent business company. An economic company is recognized as dependent if another, dominant or participating, company has more than 20% of the voting shares of a joint-stock company, or 20% of the authorized capital of an LLC.

unitary enterprise a state or municipal commercial organization is recognized that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. The founding document of a unitary enterprise is the charter. The property of a unitary enterprise is respectively in state or municipal ownership and belongs to such an enterprise on the basis of the right of economic management or operational management (federal state enterprise). A unitary enterprise is liable for its obligations with all its property, however, it is not liable for the obligations of the owner of the property.

Production cooperatives (artels) are voluntary associations of citizens for joint production and economic activities by creating a commercial organization with the right of a legal entity. Membership in a production cooperative is based on personal labor or other participation, as well as on the pooling of property shares. The number of members cannot be less than five. Decisions are made on the principle of “one member - one vote, regardless of the size of the individual share. Members of a cooperative bear subsidiary liability for its obligations. Production cooperatives have become widespread in trade, the service sector, small-scale industrial production, and construction.

Non-Profit Organizations are created in the form of: consumer cooperative; public and religious organizations (associations); funds; institutions; associations of legal entities (associations and unions).

consumer cooperative a voluntary association of citizens and legal entities on the basis of membership is recognized in order to meet the material and other needs of participants and make property share contributions. The founding document in the creation of a consumer cooperative is the charter. Members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the contributed part of the contribution of each of the members of the cooperative. Income received by a consumer cooperative from entrepreneurial activities carried out by the cooperative is distributed among its members.

Public and religious organizations (associations) are recognized as voluntary associations of citizens who, in the manner prescribed by law, have united on the basis of their common interests to satisfy spiritual or other non-material needs. They have the right to carry out entrepreneurial activities only to achieve the goals for which they were created, and corresponding to these goals. Participants (members) of public and religious organizations do not retain the rights to the property transferred by them to these organizations in ownership, including membership fees. They are not liable for the obligations of public and religious organizations in which they participate as their members, and these organizations are not liable for the obligations of their members.

Fund a non-profit organization without membership is recognized, established by citizens and / or legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals. The property transferred to the foundation by its founders (founder) is the property of the foundation. The founders are not liable for the obligations of the fund they have created, and the fund is not liable for the obligations of its founders.

institution an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part is recognized. The institution is responsible for its obligations with the funds at its disposal. In case of their insufficiency, the owner of the respective property bears subsidiary liability for obligations.

For the purpose of coordinating their entrepreneurial activities, as well as providing and protecting public interests, commercial organizations may, by agreement among themselves, create associations in the form associations or unions, being non-profit organizations.

Economics of the organization. Koterova N.P.



8th ed. - M.: 2015. - 288 p.

The textbook was created in accordance with the requirements of the Federal State Educational Standard of Secondary Vocational Education in the specialties of the enlarged group "Economics and Management", as well as the specialties "Design (by industry)", "Hotel service", "Law and organization of social security"; OP "Economics of the organization". In an accessible form, the types of economic systems are considered; the history of the formation of the market, the modern classification of markets, the problems of market relations are given; includes the latest data on various forms of entrepreneurship. The mechanisms of price formation and pricing policy at the moment are considered. Educational material is included on the production assets of the enterprise, in particular the methods for calculating depreciation charges presented in accordance with the latest economic regulations. Previously, the book was published under the title "Microeconomics". For students of institutions of secondary vocational education.

Format: pdf

The size: 9.7 MB

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TABLE OF CONTENTS
Dear reader! 3
SECTION I, INTRODUCTION TO ECONOMY 4
Chapter 1 market economy 4
1.1. What is an economy? 4
1.2. Microeconomics and Macroeconomics 7
1.3. Economic resources 8
1.4. The problem of distribution of scarce resources is the main problem of the economy 10
1.5. Types of economic systems 12
Chapter 2. ECONOMY AND MARKET 14
2.1. What is a market? 14
2.2. Market development 15
2.3. Key characteristics of the market 18
2.4. Subjects of market relations and economic circulation between them 22
2.5. Market classification 24
SECTION II. ENTREPRENEURSHIP AND ORGANIZATION 29
Chapter 3. Basic organizational and legal forms of organizations 29
3.1. Entrepreneur and Entrepreneurship 29
3.2. The essence of entrepreneurial activity 30
3.3. The concept and essence of the organization (enterprise) 33
3.4. Enterprise classification 35
3.5. Classification of business associations 40
3.6. Commercial and not commercial organizations 42
3.7. Organizational and legal forms of commercial organizations 43
3.8. Basic organizational and legal forms non-profit organizations 61
3.9. Creation of an organization 64
3.10. Reorganization of the organization 68
3.11. Liquidation of organizations 72
3.12. Bankruptcy of entrepreneurs and organizations 75
Chapter 4. The role of the organization in production 79
4.1. Production structure enterprises 79
4.2. Production process and principles of its organization 81
4.3. Production capabilities of the enterprise 83
4.4. Energy saving and energy efficiency of the enterprise 85
Chapter 5. Enterprise in a market economy. Economics of information, uncertainty and risk 87
5.1. Internal and external environment of the organization 87
5.2. Choice under conditions of uncertainty. Uncertainty and risk 90
5.3. Types of Probabilities 91
5.4. Types of risks 93
5.5. Risk measurement 94
5.6. The principle of diminishing "marginal utility" 98
5.7. Risk attitude 101
5.8. Risk reduction methods 103
5.9. Moral hazard and ways to minimize it 105
5.10. Markets with asymmetric information - additional risk 106
5.11. Measures to combat the consequences of information asymmetry 107
5.12. The principle "Let the seller beware" versus the principle "Let the buyer beware" 109
Chapter 6. Fundamentals of organizational logistics 112
6.1. The concept and types of logistics organization (enterprise) 112
6.2. Goals and objectives of logistics 115
6.3. Principles of forming a logistics system 117
6.4. Planning and forecasting logistics 118
SECTION III. MATERIAL AND TECHNICAL BASE OF THE ORGANIZATION 121
Chapter 7. Production assets of the enterprise 121
7.1. The concept of production assets, their essence and main types 121
7.2. Classification and structure of fixed production assets 124
7.3. Accounting and valuation of fixed assets 125
7.4. Depreciation of fixed production assets 129
7.5. Depreciation charges 131
7.6. Methods for calculating depreciation charges 133
7.7. Indicators of the efficiency of the use of fixed assets 140
7.8. Working capital, their structure and indicators 142
7.9. Lease, lease relations 144
7.10. Types of rent)4B
7.11. Leasing, NMA 150
Chapter 8. Investment policy in the Russian Federation 157
8.1. Economic content of capital investments, investments 157
8.2. Forms of capital and investment activity 160
8.3. The situation in the investment sphere 161
8.4. Conditions for the growth of investment activity 163
8.5. Sources of financing investment activities 165
8.6. Grade economic efficiency investment 167
SECTION IV. HR, ORGANIZATION OF LABOR AND WAGES 172
Chapter 9. Labor resources of the organization and labor productivity 172
9.1. Labor market 172
9.2. Personnel policy of the organization 173
9.3. The economic essence of labor productivity. Performance metrics 177
9.4. Labor productivity factors 179
Chapter 10. Organization of wages in industry 181
10.1. The concept of wages, the principles of its organization 181
10.2. Pay systems 186
10.3. Payroll fund, its structure, 188
10.4. The main types and forms of remuneration 190
10.5. Nominal and real wage 193
10.6. Labor contract and contract system recruitment 197
10.7. Salary indexation 200
10.8. Price index calculation 201
SECTION V. MAIN ECONOMIC INDICATORS OF THE ORGANIZATION 203
Chapter 11 Costing and Costing 203
11.1. The essence of cost, its types 203
11.2. Costing 206
11.3. Structure and classification of costs (costs) 208
11.4. Ways to reduce costs 215
Chapter 12. Income, profit and profitability of the organization 218
12.1. Income of the enterprise and its types 218
12.2. The concept of profit. Sources of income 219
12.3. Formation of profit at the enterprise 222
12.4. Distribution of profits of the enterprise 226
12.5. Profitability of the enterprise 227
Chapter 13 Price policy enterprises 230
13.1. Price in the modern economy 230
13.2. Pricing strategies 231
13.3. Pricing steps 232
13.4. Price types 235
13.5. Conditions under which prices are not formed, but assigned 239
13.6. Pricing Methods 240
13.7. Pricing calculation methods 242
Chapter 14
14.1. Essence of planning 245
14.2. Types of planning 246
Chapter 15. Business Plan 249
15.1. Business plan - the basis for creating an enterprise 249
15.2. Business plan sections 251
SECTION VI FINANCIAL RESOURCES AND FOREIGN ECONOMIC ACTIVITIES OF THE ORGANIZATION 268
Chapter 16. Formation of financial resources at the enterprise 268
16.1. Financial resources of the organization, sources of their financing 268
16.2. Flow of funds. The main functions of enterprise finance 270
Chapter 17. Foreign economic activity of the organization 273
17.1. Foreign economic activity of the enterprise 273
17.2. Analysis of the effectiveness of the foreign trade activity of the company 274
Dictionary of economic terms and concepts 276
References 283


GBPOU

Moscow Police College

Lectures

in the discipline "Economics of the organization"

(for free software)

Lecturer GBPOU Moscow Sergeeva I.A.
Lectures on the discipline Economics of the organization (enterprise)
Introduction
The basis of modern society, covering almost all of its aspects, is the economy, which serves as a source of emergence and satisfaction of our material and spiritual goods and needs.

In the classical definition, economics is the science of how a society uses certain, limited resources to produce goods and services and distributes them among different groups of people.

Depending on the level of economic problems under consideration, it is divided into macroeconomics (the science of studying the process of formation national income, the budget policy of the government, the monetary policy of the Central Bank, the study of inflation processes, unemployment, economic growth) and microeconomics (the science of studying market entities (enterprises, sectors of the economy, financial markets, banks, etc.)). The field of study of the latter includes the economics of organizations (enterprises).

Enterprise economy is a science that studies and reveals the socio-economic and administrative-economic mechanism of the process of creating material goods that people need at the enterprise level. On the other hand, the economy of the enterprise is the activity of economic entities in the creation and distribution of useful products in society.

In the conditions of a market economic system, the enterprise becomes the main link in its implementation. The enterprise not only produces products, but also creates jobs, calculates wages, pays federal and local taxes, thereby participating in the maintenance of state bodies and the financing of social programs.

The company independently decides on the production of goods, the distribution of income received. The interests of the enterprise are to ensure the standard of living (wages, the level of social benefits) for its employees, the development of the production base, the payment of taxes, etc. The degree of satisfaction of these interests depends on the results of the economic activity of the enterprise.

Subject this discipline are the processes and phenomena that arise in the implementation of economic activities of enterprises or organizations. These are the processes of production of products, their distribution and exchange on the market, settlements with suppliers and buyers, relations with the state and banks, financing and hiring labor, marketing and management.

V tasks disciplines include determining the place of an enterprise in the modern economy and knowing the basics of entrepreneurial activity, studying the external environment and conditions for the functioning of an enterprise, characterizing factors of production and financial resources, calculating prime costs and other technical and economic performance indicators, implementing a marketing complex and planning the development of an enterprise.

Lecture number 1.

The concept of organization. Organization in a market economy.

2. Classification of enterprises (organizations)

1. Enterprise (organization) as the primary link in the economy.

An enterprise is a business unit economic system country. The exceptional versatility of the enterprise allows us to consider only a certain (limited) number of main features and external relations, structural characteristics, processes occurring in it and active participants.

An enterprise is the main link of the national economy, an independent economic statutory entity that has the rights of a legal entity and carries out production, research and commercial activities in order to obtain the appropriate profit (income).

Initially, in domestic politics, the emphasis was placed on the concept of an enterprise as an economic unit. Currently, the enterprise is considered as an economic entity, and the statistics show groupings by sectors of the economy. We must not forget the need to take into account the type of activity of the enterprise.

According to the above provisions, an enterprise is an economic entity that owns, manages or manages separate property and is liable for its obligations with this property.

When characterizing the concept of an enterprise, it is important to take into account the purpose of its activities. Article 50 of the Civil Code of the Russian Federation states: "Legal entities may be organizations pursuing profit making as the main goal of their activities (commercial organizations), or not having profit making as such a goal and not distributing the profits received among participants (non-profit organizations)".

2Classification of enterprises (organizations)

Each company has the following main features:

- organizational unity is an organized team with its own internal structure and management order;

- property isolation - the presence of a balance sheet;

- property liability - the company bears full responsibility with all its property for various obligations;

- own name, under which the enterprise acts in economic circulation;

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

The main features of the classification of enterprises are:

- branch and subject specialization. On the basis of industry, enterprises are divided into: industrial enterprises, Agriculture, construction, transport, trade, Catering etc.;

- structure of production. According to the structure of production, enterprises are divided into highly specialized, diversified, combined, as well as vertically integrated, horizontally integrated and diversified;

- the size of the enterprise. All enterprises are divided into three groups by size: small, medium and large enterprises;

- organizational and legal form. Legal form enterprise is a set of legal and economic norms that determine the nature, conditions and methods of forming legal and economic relations between employees and the owner of the enterprise, between the enterprise and other economic entities and state authorities external to it. These legal norms regulate internal and external relations, the order of organization and the activities of enterprises.

Russian legislation recognizes, along with individual entrepreneurship, such forms as commercial organizations in the form of business partnerships (general and limited), companies (limited liability, joint stock), production cooperatives, state and municipal unitary enterprises.

3. Factors affecting the effective functioning of the enterprise (organization)

In a market economy, a variety of factors affect the efficiency of an enterprise (in this text, the word “factor” refers to the driving force that affects the efficiency of an enterprise in a market environment). They can be classified according to a variety of criteria.

Depending on the direction of impact, all factors can be grouped into two groups: positive and negative. Positive - these are factors that have a beneficial effect on the activities of the enterprise, and negative - on the contrary.

Depending on the place of occurrence, all factors can be classified into internal and external. Internal factors depend on the activities of the enterprise itself, i.e. the enterprise itself generates them. External factors are factors related to changes in market conditions, the political situation in the country and, on a more global scale, related to the activities of the state. In a word, external factors do not depend on the activity of the enterprise itself, but influence its activity.

In addition, all internal factors can be divided into objective and subjective. Objective - these are factors, the occurrence of which does not depend on the subject of management. More subjective factors, and they make up the vast majority, are completely dependent on the subject of management, and should always be in the field of view and analysis.

Lecture 2

Production structure of the organization

3. Production structure organizations (enterprises)

1. Types, forms and methods of organizing production

Production is the process of creating material goods necessary for the existence and development of society. The content of production determines labor activity which implies labor itself, objects and tools of labor. The product of material production is a material good, which is a combination of the substance of nature and labor.

Properly organized production is based on the following basic principles: specialization, proportionality, parallelism, continuity, directness and rhythm.

Under type production organizations understand the complex characteristics of the characteristics of the organization and the technical level of industrial production. The type of organization of production is influenced by a number of factors: the scale of production, the level of specialization, the complexity and stability of the manufactured product range, due to the size and repeatability of production. The following types of production should be distinguished: mass, serial, single and mixed. In turn, serial production is divided into small-batch, medium-batch and large-batch.

There are the following forms organization of production: specialization, cooperation, combination. Specialization is the concentration (concentration) of homogeneous production, which by its type is mass or large-scale. Specialization of production can be: subject (by type of product); technological (according to production stages); production (by type of activity).

Cooperation - direct production links between enterprises participating in the joint production of certain products. Distinguish cooperation according to sectoral and territorial principles. Cooperation according to the branch principle is divided into intra-branch and inter-branch, and according to the territorial principle - into intra-district and inter-district.

Combination is a technological combination of interconnected heterogeneous productions of one or different industries within the framework of one enterprise-combine. There are three forms of combination: a) sequential processing of raw materials up to the receipt of finished products; b) the use of production waste for the development of other types of products; c) complex processing of raw materials (production of different types of products from one type of raw material).

2. The concept of the production process.

The production process is a purposeful, step-by-step transformation of raw materials and materials into a finished product of a given property, suitable for consumption or further processing. In other words, the production process is the purposeful actions of the personnel of the enterprise, which, using the means at its disposal, produces products that are in demand.

Production processes in the enterprise are divided into two types: main and auxiliary. The main ones include processes directly related to the transformation of the object of labor into finished products. Auxiliary processes only contribute to the flow of the main processes, but do not directly participate in them.

The production process is heterogeneous. It breaks down into many elementary technological procedures that are performed in the manufacture of the finished product. These individual procedures are called operations.

An operation is an elementary action (work) aimed at transforming the object of labor and obtaining a given result. Usually it is performed at one workplace without readjustment of equipment and is performed using a set of the same tools.

Operations, like production processes, are divided into main and auxiliary. During the main operation, the subject of processing changes its shape, size and quality characteristics, while during the auxiliary operation, this does not happen. Auxiliary operations only ensure the normal flow and performance of the main operations.

Depending on the type and purpose of the product, the degree of technical equipment and the main profile of production, manual, machine-manual, machine and hardware operations are distinguished.

3. Production structure of the organization (enterprise)

Production structure O organization (enterprise) is the composition and ratio of its internal links: workshops, departments, laboratories and other components that make up a single, economic object. It consists of main and auxiliary divisions, servicing farms and non-production divisions. The workshops of the main production include the workshops in which the products intended for sale to consumers are directly manufactured. Auxiliary and service shops include shops whose task is to ensure the normal, uninterrupted operation of the main shops (repair, control, transport, cleaning, warehouses).

Lecture 3

Fixed assets of the enterprise

2. Composition and structure of fixed production assets, methods of their evaluation.

1. The concept and essence of the main production assets of the enterprise.

The main production assets (OPF) of an enterprise are the means of labor used repeatedly in the production process, not modified in the production process, gradually transferring their value to products.

Fixed assets (in-kind - fixed assets, fixed capital) - a part of property used as means of labor in the production of products, performance of work or provision of services for a period exceeding 12 months, or a normal operating cycle, if it exceeds 12 months. Items used for a period of less than 12 months, regardless of their value, items valued at the date of acquisition of no more than one hundred times the legal minimum monthly wage per unit, regardless of their useful life , and other items established by the organization, based on the rules of accounting provisions (see PBU 6/97).

The role of fixed assets in the labor process is determined by the fact that in their totality they form the production and technical base (and in trade - the material and technical base) and determine the production capacity of the enterprise.

Grouping fixed assets by industry feature(trade, industry, etc.) allows you to get information about their value in each industry, study the features of the structure, etc.

Depending on the purpose in the production and economic activities fixed assets are divided into: production (machines, machine tools, apparatus, tools, buildings of the main and auxiliary workshops, departments, services, buildings for the sale of products in the form of warehouses, vehicles, etc.) and non-production (fixed assets of housing and communal services , clinics, clubs, stadiums, kindergartens, etc.).

Depending on the specific features of participation in the production process fixed assets are divided into active (machinery, equipment, vehicles) and passive, i.e., creating conditions for the production process.

By type fixed assets are divided into: buildings (industrial and technical, service, etc.), structures (engineering and construction facilities serving industrial and water supply, hydraulic (etc.), transmission devices (electricity networks, heating networks, pipelines, etc. .), machinery and equipment (tools that change the properties, shape or state of the material), vehicles, tools, production equipment and accessories, household equipment, working and productive livestock, perennial plantations, capital expenditures for land improvement, other fixed assets, capital investments in leased objects related to fixed assets.

By degree of use fixed assets are divided into those that are: in operation; in stock (reserve); in the stage of completion, additional equipment, reconstruction and partial liquidation; on conservation.

Depending on the existing rights fixed assets are subdivided into: fixed assets belonging to the organization on the basis of ownership (including those leased out); fixed assets held by the organization in operational management or economic management; items of fixed assets received by the organization on lease.

Enterprises use a single standard classification of fixed assets, according to which these assets are grouped according to their industry, purpose, type, ownership and use.