Economics and enterprise management. Specialty "Economics and management at the enterprise": Universities, where and by whom to work Economics of management at the enterprise by whom to work

A modern manager, along with knowledge in the theory of organization and in the organization of the fundamental foundations of management, also needs practical skills in organizational, economic, management activities at enterprises.

Currently, the term "management" means:

• a) a certain type of activity to guide people in the organization;
• b) the area of ​​scientific knowledge in management as the basis for professional management activities;
• c) the process of planning, organizing, directing and controlling to achieve the objectives of the organization through the efficient use of its resources.

Management covers the impact on people through administrative, economic, legal and socio-psychological methods used by managers to improve production efficiency and increase the profit of the enterprise. In a simplified sense, management is the ability to achieve set goals using intelligence, work, motivation, etc.

The term "management" (English, "management") of American origin and literally into Russian is not translated. In Russian, this term is similar to the concept of “management”. When speaking of management, Americans usually mean the figure of a “manager” - a person (subject of management) acting in an organization. In a more general sense, they use the term "administration", which reflects an impersonal management system.

In the Russian Federation, the term “administration”, as a rule, denotes executive authorities at the level of a region, municipal formation, city, district. In addition, this term is also applied to the highest bodies of state power (for example, the administration of the President of the Russian Federation as the corresponding administrative apparatus under the president.) In this regard, administrative management in the domestic literature can be defined as one of the main directions of modern management, which studies administrative and administrative forms of management.

In English-speaking and other market-oriented countries, the term "management" is always used in the management of economic activities. Summing up, we can say that the term "management" is applied to the management of socio-economic processes at the level of an enterprise, firm, corporation, operating in market conditions.

The essence of management is the management of an organization (business entity) in a market economy. This is an independent type of professional activity aimed at achieving the intended goals of an enterprise (corporation) in the course of any economic activity in market conditions through the rational use of material and labor resources using the principles, functions and methods of the management mechanism.

Management as an organization of enterprise management is designed to ensure effective management of any types of economic activity aimed at making a profit and solving the socio-economic problems of the enterprise.

Management as a process of making managerial decisions reflects the process of enterprise management as a continuous chain of solving specific problems in the implementation of its economic activities.

Management can be viewed as the science and practice (art) of enterprise management. At the same time, the science of management is manifested in the formation of scientifically based principles and methods for effective enterprise management, and art is its practical manifestation, reflecting the possibilities of the creative potential of managers and the implementation of the latter in the implementation of management processes.

In general, management is aimed at streamlining the socio-economic processes at the enterprise, eliminating their entropy (uncertainty, disorganization) and bringing them to a new state, taking into account changes in its external and internal environment. In this case, two groups of tasks are solved:

• a) operational(tactical), which consists in maintaining the stability of the functioning of the enterprise as a socio-economic system, organizing the interaction of all elements of this system;
• b) strategic, ensuring the development of the system and its transition to a qualitatively new state.

Management as an activity is implemented in the totality of management processes at the enterprise, that is, purposeful actions carried out by leaders and managers in a certain combination and sequence and contributing to the solution of problems facing the work collective. The complexity of the managerial work of managers is characterized by the need to independently, quickly and often with a certain risk make appropriate decisions, bearing full responsibility for their consequences. Effective management requires the formation and maintenance of a high organizational and corporate culture at the enterprise, which today is considered one of the determining factors in market competition.

We can say that the effective management of the enterprise provides for the general interest of the members of the labor collective in the results of the enterprise. And this depends on a comprehensive quality improvement (TQM), which is achieved only by the interested participation of all personnel of the enterprise (for more details see subsection 3.4-3.5). The quality of enterprise management is determined by the quality of work of managers (managers), the quality of management processes and the quality of the entire management system.

The enterprise management system, as you know, consists of interacting control and controlled subsystems through direct and feedback (Fig. 3.1). The entire enterprise management system is influenced by many environmental factors (market conditions, consumers, suppliers, competitors, legislation, requirements of tax authorities, etc.).

Rice. 3.1.

In general, the complex of interaction of direct and feedback links functions with the help of a management management mechanism, which includes a set of principles, rules, methods, functions, norms, procedures for the implementation of managerial actions and control over the implementation of tasks assigned to the work collective of the enterprise.

The boundaries between the two subsystems are rather arbitrary. In general, under control subsystem it is possible to understand that part of the general enterprise management system that develops, accepts and translates management decisions, influencing their implementation. To do this, she uses such controls as planning, organization, incentives, control. This subsystem has a hierarchical structure. It is headed by control regulator, representing the head of the enterprise, the board of directors, the board of a joint-stock company, etc.

Another concept is close to the concept of "control subsystem" - "subject of management", which includes only those elements that are associated with the development of managerial decisions.

Managed enterprise subsystem covers such elements that perceive the control action and transform in accordance with it the behavior of the object to which it is directed. In the context of hierarchical control, most of its links, depending on the specific situation, can belong either to the control or to the controlled subsystems.

The concept "object of management" includes the elements of the enterprise that perceive the management impact and subordinate their behavior and development to it. In other words, the object of control differs from the subject functionally, not substantively. Therefore, one and the same link of an enterprise in one situation can be a subject, and in another - an object of management. However, as a rule, the subject is smaller in scale and not as complex as the object of control, but on the other hand it is more active, dynamic, and purposeful. The object of management is characterized by greater inertia and resistance to innovation in comparison with the subject.

It should be distinguished from the subjects of management subjects of management at the enterprise, that is, leaders, managers, all those in which managerial relations are personified.

In scientific and educational literature, the term “management” is widely used in various interpretations. The concept of "production management" characterizes the organization of the process of creating goods and services. Its objects are setting goals, developing a strategy, planning, determining the optimal volume and structure of product output, parameters of the technological process, rational equipment loading; arrangement of people, regulation of activities, prompt elimination of failures and malfunctions, control, stimulation.

In the textbook of R. A. Fatkhutdinov "Production management" (Moscow: ITK "Dashkov and K 0", 2002), specific functions of an enterprise manager are proposed:

• 1. To be able to set high goals to meet the needs for self-expression, strive to lead a normal life, maintain good physical shape, constantly improve their qualifications, express their thoughts clearly and intelligibly, be honest, obligatory, purposeful, watch out for appearance.
• 2. To be able to scientifically predict the development strategy of the organization, the effectiveness and competitiveness of products, study and evaluate external and internal factors affecting competitiveness, reasonably prove oral and written ideas and arguments.
• 3. To be able to formulate the goals of the team, understand the character, personality traits and adequately assess oneself and other people, maintain a normal moral and psychological climate in the team, relieve stress, smooth out conflict situations.
• 4. Know the technical and technological features, the principle of operation of the purchased, produced or sold object, understand the issues of unification, standardization, specialization and automation of production and management.
• 5. Be able to analyze situations, predict, evaluate economically and make competitive, strategic, managerial decisions under conditions of uncertainty.
• 6. To be able to organize oneself and the team to achieve the set goals, perform the functions of a resource distributor, dispatcher and coordinator, delegate functions and responsibility by management levels, organize incentives for employees to implement the marketing concept (customer orientation), save resources, achieve the competitiveness of managed objects ...

The listed functions indicate the complexity of the work of managers in the enterprise. In the context of the modernization of the economy in Russia, characterized by a large uncertainty of the factors of the external environment of enterprises, the achievement of its goals can be ensured only by managers - professionals, generators of ideas, innovators, patriots of their country and their enterprise. This is an incomparable work in comparison with the activities of American or Western firms with such management, where, in the conditions of well-established, developed market relations, the rules of managers are clearly regulated and work is often carried out according to information and descriptive documents (books).

In general, we can say that the management of enterprises practically affects all areas of their activities. It is a comprehensive system for ensuring the competitiveness of goods produced by enterprises in specific sales markets.

Management of the production of goods and services in enterprises is one of the manifestations of production relations, based on the separation of information processes from directly production. It affects the work collective of the enterprise and is aimed at transferring the controlled subsystem from one state to another, contributing to the achievement of the set goals. Production management is an integral part of the production process itself, its organization.

We can say that the production process at an enterprise is a set of material and information processes, the first of which is direct production, and the second is its management.

Thus, the production management at an enterprise should be understood as a set of measures of influence on the workforce that use the means of production in order to manufacture products of the appropriate quantity and quality with the rational use of production resources to achieve the set goals of the enterprise with minimal costs.

The consistency of management is manifested in the organic unity of personnel, the structure of management bodies, principles, methods and functions of management, the latter's compliance with the nature of the decisions developed and adopted at the enterprise.

The principles of management at the enterprise should be understood as guiding, scientifically grounded rules, basic provisions, norms of behavior followed by leaders (managers).

The organization of management is based on scientific, objective laws and patterns of development of the managing and controlled subsystems of the enterprise, in accordance with which the principles of the organization of management are identified.

There are three types of management organization principles:

• 1) general fundamental principles of management;
• 2) the principles of building the structure of the management apparatus;
• 3) principles of implementation of management processes (Fig. 3.2).

TO common fundamental principles include purposefulness, unity of command, prophylaxis, democratic centralism (delegation of powers) and planning.

Prophylactic- this is the principle according to which management should anticipate the development of the course of production, create favorable conditions for enhancing the impact of positive factors and reducing the impact of negative factors on the development of production.

Rice.

Democratic centralism(delegation of authority) is often underestimated by enterprise managers in modern economic conditions, although it is of great importance. In accordance with it, the enterprise must carefully think over and regulate the degree of combination of centralization in solving its main and main tasks with the decentralization of operational measures, the transfer of part of the functions (responsibility) of management to a lower level or horizontally.

Implementation of the principle one-man management means a clear definition of the range of duties, rights and responsibilities of individual links (subdivisions) of the enterprise and each employee, the implementation of a system of collective discussion and preparation of a decision with the sole level of responsibility for its implementation (including control over the results of the work of all links and the enterprise as a whole). Moreover, there should be no impersonality (“seven nannies have a child without an eye”). At all levels of management, the following are clearly defined (according to this principle): volumes, proportions of rights and responsibilities for the implementation of decisions.

Principle planning at the enterprise in modern conditions is not weakened, on the contrary, its importance increases. The planning strategy should be transformed into a system of planned activities for the current, medium and long term periods. Plans at enterprises are mandatory, directive in nature, and their implementation is a guarantee of successful work in a difficult market economy with constantly changing external conditions for enterprises.

Principles of building the structure of the management apparatus at the enterprise the following: concentration, specialization, proportionality, complexity and adaptability.

Concentration in management is considered from the point of view of concentrating the efforts of employees and the management apparatus of the enterprise on the preparation and solution of its main tasks, as well as combining the same type of work in one management link (including the organization of work on the service, infrastructure of the enterprise).

Specialization means the division of labor between employees in accordance with their qualifications (with the allocation of labor for managers, specialists and service workers) and the range of functional duties they perform.

Proportionality in the organization of management lies in the strict correspondence of the content and volume of work performed to the scale of the divisions of the enterprise management apparatus specialized for these works, as well as the capacities of service, infrastructure divisions, to the needs of production, its functional divisions.

Complexity in the organization of management means the full coverage of each structural unit of the entire range of work assigned and associated with other links of the enterprise.

Adaptability organization of management involves the creation of conditions for the organizational structure of the enterprise to be flexible (adaptive) and sufficiently stable, not capable of self-destruction. At the same time, this structure cannot be turned into a constantly changing, completely unpredictable system, since the connections of individual elements (modules, blocks) must be sufficiently stable. A certain synergy of the labor collective of the enterprise is required, its financial and economic stability even with a significant impact of external negative factors on the system.

No less important today, in the context of further development and modernization of the economy, principles of implementation of management processes, that is, the organization of management processes at the enterprise (parallelism, rhythm, continuity, continuity, direct flow).

Parallelism management processes involves the simultaneous implementation of certain types of work and procedures, as well as the simultaneous unified preparation of various interrelated decisions.

Rhythm as a principle of organizing management means performing the same amount of work at regular intervals. Rhythm is ensured by the even distribution of work in time and space.

Continuity management processes means the absence of interruptions in the work of specialists or management units, as well as minimizing the “lying” of orders or documents in the process of developing, making and executing managerial decisions.

Continuity in management processes at the enterprise is of particular importance due to their still insufficient regulation. It assumes a general methodological basis for carrying out work in various departments and levels of management, their standardized and unified design; requires an organic relationship of processes aimed at one object and occurring at different times.

Straightness management processes in an enterprise involves an orderly, purposeful movement of information necessary for the development and adoption of certain decisions; organization of relationships between various functional management bodies and clear interactions at hierarchical levels of management.

All of the above principles of organization of management at the enterprise complement and develop each other, interact with each other, in general, ensuring the creation of a single, integrated, organically linked system of the enterprise in modern conditions of market economy.

The word “function” means work, activity, duty. The functions performed in the production of goods and services at any enterprise are subdivided into executive and managerial (organizational) functions.

Performing functions are carried out by employees of the enterprise in accordance with specific production tasks and their qualifications.

While doing managerial functions, the synthesis (association) of the employees of the enterprise is carried out to solve the assigned tasks and coordinate their activities. It is the element of synthesis in management activity that mainly distinguishes the management function from the executive function. Production management functions at an enterprise are an independent type of synthesizing activity of workers, which is due to the division of labor in the management of this production.

Manufacturing control at the enterprise, it is the management of its most important components and parameters, scientific and technical, production and personnel potential.

Control functions- these are the types of activities through which the subject of management affects the controlled object (production). The main problem of enterprise management comes down to identifying factors that directly affect the production process. We can say that almost all enterprises are faced with management problems, but organizational approaches and methods of solving them are different.

In the process of management, all functions are in a systemic relationship. Therefore, each management function develops in a direction predetermined by the general goals of the enterprise and the tasks of its functioning in specific production and economic conditions. Naturally, this leads to a change in the content of each function. The changes are associated with the problems of improving the entire enterprise management system, and with specific problems, for example, in the field of organizing the management apparatus.

Despite the fact that in the literature there are disagreements on a number of problems of management development (including the classification of management functions), in general, a unified approach is considered to be generally accepted, consisting in dividing these functions into specific (particular) and general, universal (basic) ones.

Specific (private) functions management is aimed at solving specific problems of production and enterprise management (technological, production and economic, marketing, etc.). To perform these functions, functional management services are created at the enterprise, for the management of which chief specialists are appointed (chief technologist, chief economist, chief engineer, etc.). Accordingly, the management of subsystems at the enterprise is organized. Regardless of the level of management, managers of the enterprise should spend about 40% of their time on performing their main management functions. The rest of their time is spent on performing all other functions (including communication, joint solution of issues, communication, coordination, etc.).

It should be borne in mind that at the enterprise all management functions, economic levers and tools are closely interconnected in a single economic management mechanism. The enterprise as a socio-economic organization unites in a single economic complex the elements of the organizational structure, management functions and methods of their implementation in practice. Some of the specific functions are performed continuously (for example, making managerial decisions); the other part (most of the functions) is performed discretely, sequentially, repeating at regular intervals.

The above approach to the classification of management functions based on the criteria that determine the features of the control object requires a clear separation of the system of private management functions at the enterprise (for example, scientific and technical development, production, etc.) with the implementation of the corresponding priority tasks by the corresponding functional services of the enterprise. Theoretically, these functions are considered in detail within the framework of special disciplines (for example, production organization, quality management, investment management, etc.).

Management considers general, universal control functions. These include: planning, organization, motivation and control.

These general, universal (basic) functions reflect the content of the management process at any enterprise and do not depend on the specifics of the management object. They are implemented at all levels of enterprise management (higher, middle and lower) and in all types of its activities.

In fig. 3.3 shows the sequence of the implementation of the main functions of the management process at the enterprise and the relationship of these functions with each other.

The relationship of management functions shown in the figure is called external. However, along with it, there is also an internal relationship of these functions. It manifests itself in the fact that the elements of these functions are an integral part of each of them (modular principle). For example, the planning function contains elements of the functions of organization, control, motivation; organization function - elements of planning, control and motivation functions, etc.

Rice.

Let's consider the main content of each of the main management functions.

Planning- the first, most important function of the management process, which determines the goals of the enterprise and the means necessary for this; developing appropriate methods; which is the process of developing a plan (what needs to be done and by what methods). Planning also includes making forecasts of the possible direction of the future development of an object in close interaction with the external environment.

Planning is the process of determining the priority directions of the enterprise's development, the program of its actions to achieve them. Professional managers must be able to combine different types of planning, taking care not only of the interests of the enterprise, but also of the interests of customers, business partners, and society as a whole.

Organization- this is the process of streamlining the technical and technological, socio-economic, organizational and other subsystems of the enterprise at all hierarchical levels; formation of the structure of the object of management and providing it with everything necessary for its normal functioning (resources, personnel, equipment, buildings, finances). To organize means to create a certain structure (organizational structure). The function of the organization is realized primarily on the basis of the principles of implementation of management processes: parallelism, rhythm, continuity, continuity, direct flow (see Fig. 3.2).

The objectives of the organization as a function of the management process are:

the formation of the organizational structure of the enterprise, the establishment of the interaction of its elements;

• creation of conditions for the formation of a certain organizational culture of the enterprise;
• organization of development, adoption and implementation of decisions;
• organization of production, trade and other processes at the enterprise;
• ensuring the organization of production (including the provision of the production process with all types of resources);
• transformation (reorganization, reengineering) of the enterprise system in the course of development from a less organized to a more organized state;
• coordination as the basis for ensuring the harmony of individual efforts aimed at achieving the goals of the enterprise (sometimes coordination is singled out as an independent management function).

Motivation- a management function, which acquires an especially important role in market conditions as a process of stimulating people to activities aimed at achieving the goals of the enterprise. In other words, it is the process of encouraging oneself and others to act in order to achieve the personal goals and objectives of the enterprise (according to the theory of the quality of the working life of personnel).

There are various methods of managerial motivation: socio-economic, psychological, administrative (imperious), moral, etc.

The manager must carry out a management function, the purpose of which is to develop conscious, effective work of employees to achieve the goals of the enterprise, while allowing them to realize themselves as much as possible in the process of performing their functions. In this case, an important tool is incentives (the process of using material and other incentives to motivate employees).

Control- This is a process of management activity, through which the head (manager) receives information about the actual state of affairs on the implementation of plans and decisions at the enterprise. Control is a quantitative and qualitative assessment (accounting) of performance results.

Control is a feedback between the managing and the controlled subsystems of the enterprise. It provides the ability to keep the company on the planned path to achieve its goals through a systematic assessment, comparing the current results of the enterprise with the established targets and taking the necessary corrective actions.

Control is subdivided into preliminary, current and final. Control can be called effective if the company actually achieves the desired (planned) goals and is able to formulate new goals that ensure its survival and development in the future.

The control system is based on up-to-date, reliable and sufficiently complete information. Control is effective if it is specific, economic, timely, systematic and strategic; the principles of persuasiveness, publicity, mass participation and participation of employees of the enterprise are observed.

Currently, at enterprises and firms in developed countries of the world and in Russia, the process approach and the organization of professional management consultations with its use are becoming more widespread. Organizational process management systems are being implemented at enterprises, which include actions to transform inputs and outputs; a subsystem for collecting information on process indicators, analyzing this information and making management decisions by persons responsible for the effectiveness of processes; a subsystem for continuous improvement of process indicators and corrective actions to eliminate the causes of deviations in the course of processes. Process indicators are integrated into the general management accounting system at the enterprise.

Production management methods in the most general form, they are ways of implementing production management functions in an enterprise. These methods can be defined as a set of techniques and methods, the use of which ensures the effective functioning of the control and controlled subsystems of the production system of the enterprise.

Depending on the scale of application distinguish general, systemic and local management methods. If the latter relate to individual elements of management systems, then general methods are practically applicable in any management processes of enterprises. Systemic methods refer to specific control systems in enterprises.

By industry(spheres of application), it is possible to highlight the management methods used in state, corporate governance, industry, trade, business, etc.

The most widespread in the scientific and educational literature is the classification of management methods at enterprises, due to their content. According to the above classification, organizational, administrative, economic and socio-psychological methods of management at enterprises are distinguished. We emphasize that this way of dividing production management methods is rather arbitrary, since they all have many common features and are subject to mutual influence. Only characteristic differences in the methods of influencing the control object allow us to consider each of them separately.

Organizational methods create the necessary conditions for the functioning of the enterprise, logically preceding all others. By means of organizational methods, a specific enterprise as a socio-economic organization is designed, functions in time and space. At the same time, the necessary instructions, norms and standards are developed, the rights, obligations, rules of conduct for the personnel of the enterprise are determined. Organizational methods include the development of organizational projects, organizational planning, management, organizational briefing, organizing, generalization of organizational activities.

Administrative methods have always been widely used in enterprises (especially under socialism, but in a market economy, they have a right to exist, albeit on a more limited scale). These methods have a direct impact on the controlled object through orders, instructions, operational and directive instructions, a system for maintaining production and labor discipline, etc. These methods are regulated by acts of labor and economic legislation.

Administrative management methods are designed to:

• 1) ensure organizational clarity, discipline, efficiency of the management staff;
• 2) to maintain the necessary routine in the work of the enterprise, to give effect to the decrees, orders and decisions of the leading persons;
• 3) carry out work with personnel, implement the decisions made.

Within the framework of the enterprise, three forms of manifestation of administrative methods of management are implemented:

• a) mandatory prescription (order, prohibition, etc.);
• b) conciliatory recommendations (consultation, compromise resolution);
• c) recommendations-wishes (clarification, advice, suggestion, etc.).

Administrative methods differ from others in the clear targeting of directives, the obligation to comply with orders, orders and instructions, failure to comply with which is fraught with the imposition of certain penalties on the guilty. As a rule, in this case, the enterprise issues direct tasks and orders of managers for subordinates, which are aimed at observing laws, regulations, decisions, orders and orders in order to optimize production processes.

Thus, in the practical activities of enterprises, they are implemented in the form of specific non-variant production tasks for performers who have minimal independence in performing the assigned work. The disadvantage of administrative management methods is that they are guided by the achievement of specified results of activity, encouraging not initiative, enterprise, but mainly the diligence of subordinates.

In market conditions of management (in contrast to the above-discussed administrative methods), the most effective economic management methods. These methods imply not direct, but indirect impact on the control object. The performers are set goals, constraints and a general line of behavior, within which they themselves determine the best ways to solve problems and tasks.

Remuneration is established for the timely and high-quality execution of production tasks due to cost savings or additional profits. Since the amount of payments in this case directly depends on the result achieved, the employee himself is directly economically interested in improving the production process.

Socio-psychological methods represent a set of specific ways of influencing personal relationships and connections that arise in the work collective of an enterprise, as well as on social processes in it. They are based on the use of moral incentives to work, influence workers through psychological methods in order to turn a production task into an internal need of people. These techniques are personal in nature.

The main purpose of using these techniques and methods is to form a positive social and psychological climate at the enterprise, as a result of which organizational, economic, and social tasks are solved.

Socio-psychological methods imply two main directions of influence on the behavior of employees of the enterprise and increasing their labor activity. On the one hand, they are aimed at creating a favorable moral and psychological climate in the labor collective of the enterprise, on the other, they reveal the personal abilities of workers, contribute to their maximum self-realization in the economic activities of the enterprise.

For many graduates, students and applicants, there is an acute question: where to go after receiving a diploma of higher education. Let's talk about what the Faculty of Economics and Enterprise Management can give, what you can do yourself in order to realize yourself as a successful specialist in the future.

Let's say a word about the specialty

When studying this specialty, attention is paid to the methods and or optimization of the processes that occur in it. An important role is played by the use of the latest developments in economic science, combined with means.To increase efficiency, graduates receive a whole range of knowledge - from the basics of accounting to political economy, microeconomics and

There is also training in English (or another one to choose from), computer literacy training and the ability to carry out calculations using software tools. A holistic approach can prepare people who can successfully handle paperwork as well as team management. These, of course, are slightly different categories, because in such things a lot depends on the personal qualities of a person, but the fact that the university provides knowledge that is useful in such areas of activity is indisputable.

Who can work?

Graduates of this direction open up a fairly wide range of work in various positions and in various fields. After all, although economics and management at an enterprise are wide in scope, by whom to work - the university rarely gives a clear and understandable answer. But the prerogative is to work in such areas and in such positions:

1. Economist.
2. A middle or top manager at enterprises of the national economy.
3. Credit and finance worker.
4. and other authorities;
5. Department clerk

Economist

The most popular and demanded position from the presented vacancies. You can work at almost any more or less large enterprise, because everywhere you need to keep track of economic documentation. You can work as an assistant accountant, senior accountant, economist, secretary, advisor. A wide enough spectrum to realize oneself, in addition, there is potential for career growth.

Middle manager of an industrial enterprise

The question may arise: what about the lower-level managers? Such people are considered to be directly in charge of production processes: heads of construction teams, shift supervisors, foremen. Middle managers are understood as people who can manage various departments that collect control information, as well as make decisions about the need to supply or allocate resources throughout the enterprise. As a practical example, we can cite the following positions: head of the supply department, head of the personnel department, in some cases - production workshops (provided that they do not have up to several hundred workers). By the way, economics and management at a machine-building enterprise or other similar complex industry may have preferences for you in the future. The fact is that for the successful management of a department, it is necessary to delve into all production processes, and if the entire plan is fulfilled, the manufactured products comply with technical standards, there is no displina, we can say that an increase or transfer to another company for a good salary is only a matter of time.

Top manager of an industrial enterprise

Top managers are understood as people on whose decisions the development of an enterprise or an entire company depends. To obtain such a position, you must be a professional with a sufficient amount of experience. As an example, we can cite the positions of the head of a workshop, production (provided that the size of the workshop is measured in thousands of workers), director of an enterprise or board of directors (in large companies), as well as their deputies.

It should also be borne in mind that the specialty is quite promising from the point of view of starting your own business. Indeed, in the process of study, a person receives the potentially necessary knowledge that will be useful in starting a business and organizing production processes. Although it is impossible to say that university knowledge is enough in full measure: additional self-education and trial in business will help to become the owner of your own business. Economics and management in an industrial enterprise or other industry will be of primary importance at first, because at first there is no opportunity to hire a high-quality manager, and you will have to apply the previously acquired knowledge in practice for your own benefit.

Work in financial institutions

One of the most popular areas of work after university studies, which is not surprising given the popularity of the banking sector in the country. The range of positions held is very wide: from loan officer and financial consultant to head of department (which does not seem like a fairy tale, given their size and prevalence). But since the work is extremely tied to the ability to get along with people and negotiate with them, then you will accordingly need such skills. For successful interaction and career advancement, initiative and diligence of work play an important role. Work in the financial and credit sector is one of the most attractive in terms of potential career growth, which is not least due to the rather high turnover of staff.

Fiscal authorities

This includes the authorities involved in the collection of taxes and fees - primarily the tax and customs services. From the point of view of earning income, they are not the most attractive, but if during your studies it was not possible to accumulate work experience, at least such a mark in the work book will not hurt you. Having work experience in the future will make it more attractive to look in the eyes of potential employers. And sociable people who, in a year or two, acquire certain connections in these services (especially in the tax one) are extremely valued when hiring in other areas.

Work at enterprises associated with foreign partners

The knowledge obtained in the courses of macroeconomics and international economics should be sufficient to have a basis for interaction in the international market. Specificity requires quite a lot of additional knowledge (like a good command of English, German, French), as well as the ability to navigate in an unfamiliar environment. Punctuality is also extremely important both within the company and when working with partners.

Work in this direction is often accompanied by overseas business trips and the opportunity to travel around the world. In addition, there is an opportunity to establish yourself internationally and receive an offer from an international company, the attractiveness of which will be in a solid salary and career opportunities. And given their specialization, economics and enterprise management by industry may have ample opportunities for you to realize: for example, today you work in metallurgy, tomorrow in chemistry, the day after tomorrow in light industry.

The importance of practice

But without what it is difficult to get a good position - it is without work experience. Therefore, at the slightest opportunity to earn extra money - take it when you are just studying at the university, even if it will be busy only 1 day a week - the main thing is to be official. Experience is gained over the years, so after graduation it will be easier to get a job. In addition, many companies and enterprises have special formal employment programs for students. Let the work go from the lowest levels, with due diligence, you will be able to move up the career ladder even before graduation. Remember that the specialty "Economics and Enterprise Management" provides certain advantages, and the employer, focusing on your performance, will decide on further cooperation, promotion or dismissal.

Benefits of learning

• The program is aimed at training managers who are able to ensure sustainable development and competitiveness of business in the context of globalization, the transition to a digital economy and innovative changes in business processes, armed with modern information technologies and methods of managing organizations.
• The program combines fundamental knowledge and practical skills in making the most effective management decisions at an enterprise using the tools of economic analysis
• Students on the program have the opportunity to create a flexible learning path through the choice of variable disciplines and electives.
• Undergraduates can form a learning trajectory with in-depth study of organizational management methods, including in times of crisis. This will allow them to master modern, focused on the best international experience, methods of production and operational management, effective supply chain management, to gain deep theoretical knowledge and practical skills in making and implementing effective management decisions in conditions of uncertainty and risks caused by socio-political, financial and economic and environmental factors, to master the methods of forecasting the dynamics of the main financial and economic indicators at the micro-, macro- and meso-levels, used to increase the competitiveness of business.
• Master students can shape a learning trajectory that will allow them to study in depth disciplines related to marketing and promotion of goods and services. This will allow them to acquire theoretical knowledge and practical skills in the development and implementation of marketing, price, personnel strategies for enterprise management, to master the methods of developing and analyzing business plans of an enterprise, planning an assortment, creating competitive products, choosing promising sales markets, promoting products, studying methods of conducting marketing research and evaluation of their results using information technology
• Leading teachers and practitioners from leading Russian companies are involved in the implementation of the program.
• The part-time form of training allows you to successfully combine training in the magistracy with practical activities, to use the results of scientific and practical research to improve the efficiency of the functioning of enterprises
• The educational program is developed taking into account professional standards and the opinion of employers on the correspondence of the competencies of graduates and labor functions in the field of professional activity

Famous teachers

• K. K. Richter - Doctor of Physical and Mathematical Sciences, Professor of the European University "Viadrina", Head of the Department of Enterprise Economics and Entrepreneurship, leading specialist in logistics and supply chain management, operational and production management
• I. A. Arenkov - Doctor of Economics, professor, author of scientific works, monographs on marketing, brand management
• V. V. Kovalev - Doctor of Economics, Professor, Head of the Department, the country's leading specialist in financial management, corporate finance, convergence of accounting models
• E. N. Korsakova - candidate of economic sciences, practicing specialist in the field of accounting and audit
• Yu.A. Malenkov - Doctor of Economics, Professor, renowned specialist in the field of strategic management, has experience in management work in key sectors of the country's economy
• N. N. Molchanov - Doctor of Economics, professor, participant of a number of international projects, field of scientific and applied interests: methods of modern marketing, marketing in the information society
• V.V. Naumov - candidate of legal sciences, associate professor, practicing specialist in the field of information law
• N.V. Pakhomova - Doctor of Economics, Professor, specialist in the field of economics of industrial markets and competition policy, innovative economics, food and environmental safety

International relations

Master's students can gain experience of inclusive education at the specialized faculties of leading universities in Europe, America and Asia within the framework of the international academic exchange programs of St. Petersburg State University:

• International University of Geneva (Switzerland)
• New York University (USA)
• Frederick Community College (USA)
• Bielefeld University (Germany)
• La Sapienza University (Italy)
• Stockholm University (Sweden)
• Tampere University (Finland)
• University of Helsinki (Finland)

Main directions of research

• Development of work plans and programs for research and development in the field of enterprise management of various organizational and legal forms, preparation of assignments for groups and individual performers
• Development of tools for ongoing research in the field of crisis management, financial management, marketing; analysis of the results
• Data preparation for the compilation of reviews, reports and scientific publications
• Collection, processing, analysis and systematization of information in the field of crisis management, marketing, management; choice of methods and means for solving research problems
• Organization and conduct of scientific research in the field of crisis management, management, marketing, integrated marketing communications, Internet marketing
• Analysis of mergers and acquisitions
• Diagnostics of bankruptcy of enterprises
• Marketing analysis of markets, development of plans for the promotion of products and services
• Analysis of the transformation of business models in the digital economy

Practice and future career

The specialty Economics and Enterprise Management (the qualification being awarded is an economist-manager) provides students with an opportunity to gain extensive knowledge in a combination of fundamental training in economics and management with solid engineering training.

Economists-managers are equally well versed in the problems of modern market relations and high-tech technologies and industries, possess knowledge of strategic, technical, economic and operational planning in a market economy, the skills of using marketing tools and logistics concepts in planning, organization, implementation and control in the areas of production , sales and logistics.

Such knowledge and skills of graduates of this specialty allow them to apply for prestigious work in serious organizations. Economists-managers specializing in Economics and Enterprise Management are in stable demand in the labor market, with good prospects for further professional and career growth.

Employment opportunities for economists-managers are very extensive: they can carry out their professional activities as executives, economists, financial analysts and expert consultants in analytical and planning departments of enterprises and organizations of various sectors of the municipal economy, working to meet the needs of city residents (consumer services, industry, trade, services, education, culture, tourism), or operating in the field of urban infrastructure (construction, housing and communal economy, engineering and technical support, electricity, heat, gas, water supply, urban passenger transport).

Graduates with a degree in Economics and Enterprise Management (Municipal Economy) are leading experts in the development of cities and their life support systems, management of the operation of these systems, in the implementation of housing and communal reform. They can also carry out professional activities as managers, specialists and consultants in the structural divisions of banks and insurance companies, and engage in the development of investment and stock exchange activities in the city.

The most interesting practice in the specialty, provided to students at MIEMP (University), will allow everyone to assert their love for the chosen specialty, hone the acquired skills and knowledge. During your studies, you will get to know companies, employers, interesting people - all this will give you the opportunity to find your “own” company, where you would like to do an internship and work after university.

For 5 years of study in an atmosphere of not only serious scientific work, but also a wonderful student pastime (new friends, interest clubs, contests, KVN, etc.), everyone will definitely find themselves in their chosen profession!

Entrance tests and admission conditions

Faces accepted

• with incomplete higher education.

Entrance tests

Admission to senior courses is only possible if the complete transfer procedure is followed. You need to provide an academic transcript so that we can determine for which course and semester we can accept you. If the term of study suits you, then we give you a certificate stating that we are ready to accept you into our university. You must submit it to your University and be expelled in connection with the transfer. The extract from the expulsion order must indicate "Expelled due to transfer to S. Yu. Witte Moscow University".

Department of "Economics and Management at the Enterprise in the Service Sector"

I.Yu. Levitina

Enterprise economy

Methodical instructions
on the implementation of term paper

for students of specialty 060800

"Economics and management at the enterprise

(in the field of service) "

St. Petersburg

Approved at the meeting of the Department of Economics and Service Enterprise Management, Protocol No. 3 of 18.10.2005.

Approved by the Methodological Council for specialty 060800, protocol No. 4 dated October 29, 2005.

Enterprise economy. Methodical instructions for the implementation of course work for students of the specialty 060800 "Economics and management at the enterprise (in the service sector)". - SPb .: Publishing house of SPbGUSE, 2006 .-- 43 p.

Compiled by: Cand. econom. Sciences, Associate Professor I.Yu. Levitina

Reviewers: Cand. econom. Sciences, Associate Professor E.E. Sharafanova;

Cand. econom. Sciences, Associate Professor E.V. Yaluner

Scientific editor: Dr. econ. Sciences, Professor V.N. Soloviev

Ó Saint Petersburg State University

service and economy

1. Goals and objectives of the course work ... 4

3. Choosing a topic and preparing an assignment for term paper 8

5. Methodical instructions for the implementation of the practical part of the course work ... 21

5.1. The essence of franchising. 21

5.2. Determining the amount of investment to create a new business. 22

5.2.1. Determination of the amount of investment in the formation of fixed assets of the enterprise. 22

5.2.2. Determination of the amount of investment in the formation of intangible assets of the enterprise. 23

5.2.3. Determination of the amount of investment in the formation of the working capital of the enterprise. 24

5.3. Formation of the balance sheet of the enterprise and determination of sources of investment financing. 26

5.4. Calculation of economic efficiency. 28

5.5. Determination of running costs. thirty

5.6. Costing and pricing
for goods and services. 34

5.7. Determination of the company's income and financial results of its activities. 36

REFERENCES .. 38

APPENDIX 1.40

APPENDIX 2.41

Goals and objectives of the course work

"Enterprise Economics" is one of the first major disciplines in the system of training an economist-manager in the specialty 060800 "Economics and Management at an Enterprise in the Service Sector". The purpose of the course is to study the modern economic mechanism that ensures the life of an enterprise in a market and competition, the acquisition of basic theoretical and practical skills necessary for the successful development of all disciplines of the specialty, forming a specialist whose activities are "aimed at ensuring the functioning of enterprises of all organizational and legal forms in order to rational management of the economy, production and social development, taking into account the industry specifics of technology, technology, organization of production ... "(state standard for specialty 060800). This course lays down for the student the basic concepts of the enterprise as a single whole in relation to the external environment, the internal structure of the enterprise, its main functional systems and their interaction, giving a whole picture of the basic definitions and concepts, which will be further studied in more detail in special courses.

As a result of studying the discipline, an economist-manager must:

Legislative and normative legal acts regulating the activities of the enterprise;

Domestic and foreign experience in the field of enterprise economic management;

Forms and methods of economic management of an enterprise in modern economic conditions in Russia;

Be able to independently and creatively use theoretical knowledge in the process of further education in accordance with the curriculum.

2. Own:

Special economic terminology and vocabulary of this discipline;

Skills in calculating the main economic indicators of the enterprise;

Skills of independent mastering of new knowledge on the theory of enterprise economics and the practice of its development.

Course work makes it possible not only to expand, systematize and consolidate the knowledge gained by students in the course of studying the course, but also to gain experience in using reference, normative materials and literature data. This is the first research work in the process of studying at the university, which is equal in complexity to the study of the course and is assessed by a separate self-assessment. Grades for term papers are necessarily reflected in the extract for the diploma in a separate section.

The main purpose of the course work is the formation of students' skills in carrying out research work.

Main goals:

Formulation of problems of work and systematization of methods for its solution;

Practicing the skills of searching for reference and educational literature on a given topic;

Independent theoretical study of methods of economic management of enterprise resources;

Analysis and comprehension of the studied material, its structuring in accordance with the work plan, competent implementation of the abstract;

Practicing practical skills in performing economic calculations and analyzing them necessary for making competent business decisions;

Practicing the skills of competent registration of the results of the work carried out;

Gaining experience in open defense of your work.

The content of the course work depends on the development topic, the individual task of each performer and the specific task, which is determined by the topic of the work. However, in all cases, the main content of the work is presented in the form of an explanatory note, which should give a complete picture of the purpose of the work, the tasks solved by the student, the calculations carried out by him and the conclusions drawn on their basis. For each direction of work, a separate section is allocated in the explanatory note, where the necessary theoretical material is summarized and the calculations performed on its basis are given. However, it must be remembered that this is a single work and the practical and theoretical parts in it make up a single whole.... An explanatory note is issued in a folder, on A4 sheets (size 297x210), all pages, tables, illustrative material must have cross-cutting numbering, listing of used literature necessarily. Table 1 shows the approximate content of the work, which, depending on the topic, can be changed both in structure and in volume.

Table 1

The approximate content of the course work

Section title	Section Contents	Approximate volume
Title page	A sample is given in Appendix 1.	1 p.
Coursework assignment	A sample is given in Appendix 2.	1 p.
Introduction	the goals of the work, its main tasks are determined; the problems facing enterprises in the area considered in the theoretical part of the work are briefly formulated.	1-2 pp.
Theoretical part	essay on the topic of term paper	10-15 pp.
Practical part	performing design work on the given initial data and parallel presentation of the theoretical material necessary for the correct execution of calculations	5-10 pages
Conclusion	summarizes the knowledge gained by the student in the course of the course work	1-2 pp.
Bibliography	all literature (including normative and reference literature, Internet resources) that was used in the performance of the work, drawn up in accordance with GOST 7.32-91	1 p.
Table of contents	Indication of the title of all sections of the work and the pages on which they are stated	1 p.

Full-time students do their work outside the classroom and defend themselves during the credit week. Successful defense of the course work is a prerequisite for admitting a student to the course exam. By correspondence students, work is performed in the period between sessions in parallel with the study of theoretical material. The defense of the course work is carried out according to the schedule of the test-examination session and, as a rule, immediately precedes the passing of the exam for the course.

The work should be started only after careful study of the methodological instructions and study of the relevant literature.

After choosing a topic and receiving an assignment for a term paper, full-time students, together with the head, draw up a work schedule, which reflects the main stages and milestones, including the final stage - the defense of the work. An approximate work schedule for 4 semesters of study with a duration of 18 weeks is presented in Table 2.

table 2

Approximate timetable
of coursework

Stage name	Stage duration	Term
acquaintance with the tasks of term paper and the choice of a topic	2 weeks	7.02-20.02
coordination of the task	Week 1	21.02-27.02
bibliographic search of the necessary literature, coordination of the list of references with the head	2 weeks	28.02-13.03
acquaintance with special literature and the regulatory framework, the implementation of the abstract	4 weeks	14.03-10.04
performing calculations	3 weeks	11.04-30.04
preparation of an explanatory note	Week 1	1.05-7.05
checking the work by the teacher and correcting comments to obtain admission to the defense	3 weeks	8.05-28.05
term paper defense	Week 1	29.05-5.06

Part-time students plan their work independently, adhering to educational schedules. The deadlines for the delivery of coursework for verification are determined by the teacher during the introductory lecture.

The defense of the term paper is the final stage of the student's work and is very responsible. At the same time, two points stand out: compliance with the calendar deadlines for the provision of an explanatory note for verification and the successful defense of the solutions proposed in it. In the course of work, the student can receive comments and advice from the head of work on the set days and hours. In case of incorrect execution and mistakes made in the work, the student is notified of this and must correct the explanatory note in accordance with the comments. Subsequent verification and admission to protection are carried out taking into account the above requirements.

The defense is allowed to work, reflecting the requirements of the assignment for term paper and the successful solution of the tasks. The teacher checking the work makes a mark on the title page about the check and admission to the defense. Defense is carried out on days and hours designated by the head. The student summarizes the task assigned to him, the analysis of the state of the issue, the methods of its solution and the specific results of the work. After that, the leader or those present at the defense can ask questions of interest to them about this work. The answer should be clear, concise, with the correct use of special vocabulary. The lack of answers to questions, even if there is work performed in accordance with all the requirements, leads to an unsatisfactory mark for the implementation of the course work.

The assessment is made according to the established point system (excellent, good, satisfactory). In case of failure, the student should receive recommendations on how to eliminate defects in work in order to successfully defend further. By decision of the head, in some cases, a new topic can be defined and an assignment for another job can be issued.

3. Choosing a topic and preparing an assignment for term paper

The assignment for the term paper is formed by the student independently on the basis of the typical assignment given in Appendix 2 and the information in this section. It is agreed with the head.

When checking the work, the teacher assesses the correctness and completeness of the work performed, its compliance with the task and makes a mark on the admission of the work to the defense.

The general topic of all coursework is "Enterprise resources and its financial and economic activities", however, each student has the opportunity to deepen and expand their knowledge in one of the areas based on their interests, so the topic of a specific coursework will correspond to the topic of the essay completed by the student.

Approximate subject of term papers:

1. Property of the enterprise. Analysis of the effectiveness of its use.

2. Fixed assets of the enterprise. Ways to improve the efficiency of their use.

3. Intangible assets of the enterprise. Ways to improve the efficiency of their use.

4. Current assets of the enterprise. Ways to improve the efficiency of their use.

5. Labor resources of the enterprise. Ways to improve the efficiency of their use.

6. Forms and systems of remuneration. Wage fund, methods of its planning.

7. Income of the enterprise. Enterprise pricing strategy. Ways to increase income.

8. Expenses of the enterprise. Ways to reduce costs in the enterprise.

9. Basic principles of the formation and distribution of profits at the enterprise.

10. Financial resources of the enterprise. The financial resource management system at the enterprise, methods for assessing the efficiency of the use of the financial resources of the enterprise.

The student independently chooses a topic and coordinates it with the head of the course work, after which the approximate content of the theoretical part of the work is determined on the basis of clause 4 of these guidelines and recommendations of the head of work. The topic may differ from the proposed list if it is related to the scientific interests of the performer or his supervisor. In this case, it must be agreed with the head of the course work and correspond to the subject of this course.

The practical part of the work consists of 2 tasks performed by options. Option selection carried out by the first letter of the student's full name:

Option No.	The first letter of the student's name
	A, F, L, R, X, E;
	B, E, M, S, C, Yu;
	V, Z, N, T, H, I;
	G, I, O, U, W;
	D, K, P, F, Shch.

Variables are used in the original data:

B - option number;

Г - the last digit of the year in which the test task was issued (if it is "0", then Г = 10)

Objective 1.

Based on the initial data given below, it is necessary to assess the economic efficiency of creating an enterprise operating under a franchise agreement and a simplified taxation system. Calculate using the static method, rounding all intermediate results to the nearest thousand rubles.

The solution to this problem involves the implementation of the following stages of work:

1. Determination of the amount of investment in the creation of an enterprise

a. Determination of the need for fixed assets

b. Determination of the need for stocks and the amount of working capital

2. Determination of the amount of the authorized capital.

3. Formation of the planned balance of the enterprise at the time of the beginning of its work, determination of the sources of investment financing.

4. Planning the financial results of the enterprise for the first and next 4 years

5. Calculation of indicators of the economic efficiency of creating an enterprise

Initial data:

Intellect LLC was created to conduct business under a franchise agreement. The calculation of efficiency is to be carried out on the basis of 5 years of work of the company. It is conventionally considered that the creation of a company and the formation of property is carried out at the end of the year, and current activities begin from the beginning of the next year.

The authorized capital of the company is formed by two founders. The first provides the necessary fixed assets and its share is 50 + B%... The second founder contributes his share in cash. The amount missing to start an activity is taken from the bank on credit for 2 years under (15 + B)% annual.

The franchise agreement provides for:

1) one-time payment of the franchise (intangible asset);

2) monthly payments (royalties) as part of current expenses;

3) the mandatory availability of certified specialists (the costs of certification and training of specialists from the franchisor should be taken into account as part of investments in working capital).

Before starting the activity, it is necessary to make the following expenses (investments in the creation of an enterprise from which the property of the enterprise is formed):

1. Register a company. To register this enterprise, the founders use the services of a law firm, which takes all the necessary steps to form a package of constituent documents and register the enterprise. The cost of her services is ( 8 + B) thousand roubles.

2. Conclude a franchise agreement and pay the franchise in the amount 10 + G thousand roubles.

3. Conduct training and certification of personnel from the franchisor
(G + 5 specialists in 10 * B thousand roubles. for each).

4. Make an advance payment for the lease of the premises in the amount 500 + B * 10 thousand roubles.

5. Renovate the premises - 50 + G * 10 thousand roubles.

6. Purchase the necessary property.

7. Create stocks of goods, components, tools and spare parts. The purchase of goods for resale is carried out from the franchisor on credit with a payment term within a month. The first purchase of all stocks is carried out in an amount equal to the planned standard. When calculating the standards, count a month as 30 days, a year - 360 days. Safety stock of all types V days.

9. Provide for the availability of funds for unforeseen expenses in the amount of 2 * In thousand rubles.

The company operates under a simplified taxation system and pays a single tax - 15% of the excess of income over expenses.

The results of the economic activity of the enterprise:

Interest on the bank loan must be added to the expenses of the first and second years of work.

Objective 2.

Based on the initial data given in Table 3, calculate the results of the economic activity of an enterprise that manufactures roll-curtains and blinds to order. The enterprise has 1 production workshop and a number of receiving points where orders are received and issued.

To simplify calculations, the following conditions have been introduced:

Pricing and accounting is maintained in conventional items;

Depreciation is charged on a straight-line basis with a depreciation rate of 20%.

Use the following work plan:

1. Make an estimate of production costs.

2. Make a calculation for 1 conventional item.

3. Determine the cost of technological, production, full, the amount of conditionally fixed and conditionally variable costs.

4. Assign a price for a conventional product based on the planned level of profitability. For further calculations, round it to whole rubles.

Table 3

Initial data for solving problem 2

Index	Meaning
Number of collection points (pcs)	V
Book value of shop equipment (thousand rubles)	= 200 * B
Balance sheet value of equipment of 1 collection point (thousand rubles)	= 200 + G
Depreciation rate for all types of fixed assets,%	= 10 + B
Plan for the current year (thousand conditional items)	= (B + G) / 2
Consumption rates for 1 conventional product:
materials (rub / piece)	= 100 * B + G
components (rub / pc)	= 800 + G
basic salary (rub / unit)	= 100 * B
additional wages,%	= 10 + G
Costs for the maintenance of 1 collection point:
rental of premises (thousand rubles / month)	= 5 + B
receptionist's salary (thousand rubles / month)	= 2 + B
utility bills (thousand rubles / month)	= 2 + G / 10
lighting (rub / month)	= 200 + G
repair costs (thousand rubles / year)	= 20 + B + G
Equipment maintenance costs:
repairman salary (thousand rubles / month)	= 3 + B
spare parts (thousand rubles / year)	= 100 + G
auxiliary materials (thousand rubles / year)	= 70 + B
Workshop maintenance costs:
rent (thousand rubles / month)	= 10 + G
utility bills (thousand rubles / month)	= 2 + B / 10
electricity (RUB / month)	= 800 + G * 10
foreman's salary (thousand rubles / month)	= 4 + G
Management costs:
director's salary (thousand rubles / month)	= 5 + B
accountant's salary (thousand rubles / month)	= 4 + B
cleaning lady's salary (thousand rubles / month)	= 1 + B
communication services (thousand rubles / month)	= 1 + (B + G) / 10
travel expenses (thousand rubles / year)	= 2 + B
car maintenance (thousand rubles / year)	= 30 + G
gasoline (thousand rubles / month)	= B + G
Implementation costs:
advertising (thousand rubles / year)	= B + G + 5
participation in exhibitions (thousand rubles / year)	= B + G + 1

Attention! When performing calculations, it is necessary to pay attention to the units of measurement specified in the initial data.

Attention! Some of the initial data can be replaced by the teacher at the introductory lecture.

In this section, you must complete an abstract on a given topic. The volume of the abstract is not limited. The minimum content of the abstract is determined by the use of all didactic units indicated in the transcript of each topic. The necessary literature is selected by the student independently. It is imperative to use the regulatory and legislative documents that are relevant at the date of the work. The wide use of Internet resources is encouraged (except for the use of ready-made abstracts) with the obligatory indication of links to sites. A minimum set of literature and regulations is available at the end of the guidelines.

When using literature, the student must critically evaluate the material, choose the most basic things necessary for work. It is better to express it in your own words, taking into account the current situation in the Russian economy. Remember that the economy of our country is developing dynamically, the technologies of organization and service, the regulatory and legislative base are constantly being updated, the market is improving. Acquaintance with the modern regulatory framework governing the activities of an enterprise in modern Russia is mandatory.

The student is obliged to master the selected section of the course more deeply than it is described in the basic textbook for the course "Enterprise Economics", to freely use all economic terms that are used in work, to study well the regulatory and legislative framework and to understand the essence of the problems facing enterprises and a specific area research.

The first stage of work on the topic should be considered familiarization with special literature in the library. After conducting a bibliographic search and familiarizing yourself with the literature, it is necessary to draw up a rough outline of the abstract. The plan, along with the compiled list of references, is best coordinated with the work manager before starting the abstract. The teacher can make changes to them in order to more fully disclose the topic, clarify the sequence of presentation of the material, check whether you have found all the necessary regulatory and legislative documents. Consultation with the supervisor at this stage of work will save you from unnecessary work or the need to revise the abstract.

The abstract must:

Demonstrate the student's ability to independently analyze scientific sources;

Show the ability to collect, process and analyze statistical information on the problem under study;

Assess the accumulated domestic and foreign experience in solving the problem under study;

Provide for the relationship between the theoretical and practical aspects of the problem under consideration;

Further, the main didactic units are revealed, which must be reflected in the abstract specifically for each topic. These didactic units are required for the disclosure of the topic of the abstract, their use is mandatory. Broader coverage of the topic of the work is encouraged.

Topic: Property of the enterprise. Analysis of the effectiveness of its use.

The property of the enterprise, its reflection in the form 1 of the balance sheet of the enterprise. The composition of the property of the enterprise, a brief description of the main elements of the asset of the balance sheet of the enterprise. Sources of education and replenishment of the property of the enterprise and their reflection in the liabilities of the balance sheet: authorized, additional and reserve capital, target funds, short-term and long-term liabilities.

Financial results from the use of the property of the enterprise, their reflection in form 2 of the balance sheet of the enterprise. Profit as the main source of education and replenishment of the assets of the enterprise.

Methods for analyzing and assessing the efficiency of using the property of an enterprise based on data from the balance sheet of the enterprise.

Topic: Fixed assets of the enterprise (PF). Ways to improve the efficiency of their use.

PF composition. Formatting object structure. The active and passive part of the HE. Fixed assets value (initial, residual, recovery, balance sheet, liquidation, market). Estimation of the average annual cost of the PF. Goals and objectives of the PF revaluation. Sources of education and replenishment of fixed assets (own, borrowed, attracted - rent and leasing).

Depreciation of fixed assets, types of depreciation.

Depreciation. Depreciation rate. Depreciation methods.

Generalizing indicators of the effectiveness of the use of fixed assets (capital productivity, capital intensity, profitability of fixed assets). Private indicators of the use of formatting objects.

Ways to improve the efficiency of using PF.

Topic: Intangible assets of the enterprise (IA). Ways to improve the efficiency of their use.

Criteria for classifying the property of an enterprise as intangible assets (IA). Composition of NA. Intellectual and industrial property. The cost of scientific equipment, methods of its assessment. Sources of education and replenishment of the NA.

Depreciation ON.

Methods of creating and using intangible assets (branding, franchising, etc.)

Indicators of the effectiveness of the use of scientific equipment.

Scientific management methods, ways to improve the efficiency of scientific equipment use.

Topic: Working capital of the enterprise. Ways to improve the efficiency of their use.

Working capital (OBS). Revolving production assets. Circulation funds.

Circulation of working capital. Turnover of working capital. Coefficients of turnover and loading of working capital. The duration of the turnover. Relative and absolute release of working capital.

Normalized and non-rated working capital. Types of stocks and the formation of stock rates. Calculation of standards for certain types of standardized working capital and the required amount of working capital.

Own, borrowed and attracted sources of education and replenishment of working capital. Stable liabilities as a specific source of replenishment of working capital. Assessment of the size of Own working capital and current financial needs of the enterprise.

The influence of working capital management on the final results of the enterprise. Ways to reduce the required amount of working capital.

Topic: Labor resources of the enterprise. Ways to improve the efficiency of their use.

Labor resources. Their features.

Quantitative characteristics (payroll, attendance average number of personnel). Qualitative characteristics of labor resources (personnel structure, professional qualification structure of personnel, staffing table).

Fund of working time and its use (calendar, nominal, effective fund of working time, planned and unproductive losses of working time, average duration of a work shift).

Labor productivity concept. The main indicators for assessing the level of labor productivity (development, methods of its determination, technological, production, full labor intensity, maintenance and management labor intensity). Labor productivity growth dynamics.

Personnel planning based on production rates and service rates.

The main ways to improve the efficiency of using the labor resources of the enterprise (organizational, technical and socio-economic).

Topic: Forms and systems of remuneration. Wage fund, methods of its planning.

Salary (basic, additional, remuneration).

Tariff and tariff-free wage systems. The principle of calculating wages under a tariff-free wage system. Components of the tariff system of remuneration (tariff scales, rates, tariff and qualification reference books).

Tariff forms. Time-based (by type) and piecework (by type) forms of remuneration. Methods for calculating hourly tariff rates and rates. Restriction on the use of piecework wages.

The wage fund, its components. Methods for planning the wage fund.

Topic: Income of the enterprise. Enterprise pricing strategy. Ways to increase income.

The essence of the concept of "enterprise income", the classification of income.

The legal meaning of the term "implementation". Methods for assessing revenue from the sale of products (services) for tax purposes (shipment and payment). Nomenclature and range of products (services).

Product price. Types of prices. Pricing principles (based on competitors' prices, based on the consumer value of the goods, based on the costs of production and sale). Calculation of the price of a product (service). State regulation of prices for socially significant goods and services. Formation of the pricing strategy of the enterprise.

Factors affecting the amount of income of the enterprise and ways to increase income.

Topic: Enterprise expenses. Ways to reduce costs in the enterprise.

The essence of the concepts "costs", "costs", "costs".

Enterprise expenses. Their classification in accounting.

The cost of production and its composition by cost elements.

Direct and indirect costs. Unit cost of production (service). Formation of a cost estimate for the product. Cost types - technological, workshop, factory, production, full.

Expenses are conditionally variable and conditionally fixed. The influence of the volume of production on the amount of expenses of the enterprise and the cost of a unit of production. Essence of economies of scale. Determination of the critical sales volume.

Ways to reduce costs in the enterprise.

Topic: Basic principles of the formation and distribution of profits at the enterprise.

Profit, its economic content.

Form 2 of the balance sheet of the enterprise as a source of information about the formation of the enterprise stayed. Types of profit (gross, from product sales, balance sheet, net).

The value of profit for the enterprise. Factors affecting the amount of profit.

Profit distribution procedure. Specialized funds formed from the company's profits.

Topic: Financial resources of the enterprise. The financial resource management system at the enterprise, methods for assessing the efficiency of the use of the financial resources of the enterprise.

Finance. Finance functions. The financial mechanism, its methods and levers.

The financial resources of the enterprise. Their formation and use. Financial relations of an enterprise with counterparties, consumers, other enterprises, insurance organizations, the banking system, the state, and higher management structures.

Financial management system at the enterprise. Services and divisions of the enterprise that are involved in the management of financial resources. Rationing, control, distribution as methods of enterprise financial management. The influence of state policy on the financial mechanism of the enterprise.

Evaluation of the efficiency of using the financial resources of the enterprise (evaluation of the efficiency of the current economic activity of the enterprise, evaluation of the efficiency of the investment activity of the enterprise).

The essence of franchising

Franchising is a business organization in which a company (franchisor) transfers to an independent entrepreneur or company (franchisee) the right to sell the product and services of that company.

 

It might be helpful to read:

• Transit advertising production technology;
• The main types of services in demand on the international market;
• Main types of buyers Types of clients by behavior strategy;
• Swot analysis: examples of swot analysis;
• Product differentiation and bargaining power Market differentiation;
• Marketing analysis of the market: types, stages, methods;
• Stages of developing a positioning strategy Essence of the main stages of the positioning process;
• And the communicative effectiveness of advertising The communicative effectiveness of advertising;