Current economic activity of the enterprise. The concept of economic activity of the enterprise, its economic legal relations, their characteristics. The essence of purchase and sale contracts. Organization of contractual work at the enterprise

Analysis of financial and economic activities It plays an important role in improving the economic efficiency of the organization's activities, in its management, in strengthening its financial condition. It is an economic science that studies the economy of organizations, their activities in terms of evaluating their work on the implementation of business plans, assess their property and financial condition and to identify unused reserves to improve the efficiency of organizations.

The adoption of reasonable, optimal is impossible without prior to carry out a comprehensive, deep economic analysis of the activities of the organization.

The results of the economic analysis are used to establish informed planned tasks. Indicators of business plans are established on the basis of the actual indicators achieved in terms of the possibilities of their improvement. The same applies to normalization. Norms and standards are determined on the basis of previously active, analyzed in terms of the possibilities of their optimization. For example, the spent standards for the manufacture of products should be established, taking into account the need to reduce them without prejudice to the quality and competitiveness of products. Consequently, the analysis of economic activities contributes to the establishment of reasonable values \u200b\u200bof the planned indicators and various standards.

Economic analysis facilitates the effectiveness of the activities of organizations, the most rational and efficient use of fixed assets, material, labor and financial resources, eliminating excess costs and losses, and, consequently, the implementation of the economy regime. The immutable law of the management is the achievement of the greatest results at the lowest costs. The most important role in this is played by an economic analysis that allows us to minimize the causes of excessive costs and, consequently, maximize the value of the obtained.

The role of the analysis of economic activities in strengthening the financial condition of organizations is great. The analysis allows you to establish the presence or absence of the organization of financial difficulties, to identify their causes and schedule measures to eliminate these reasons. The analysis also makes it possible to state the degree of solvency and liquidity of the organization and predict the possible bankruptcy of the Organization in the future. When analyzing the financial results of the organization's activities, the causes of losses are established, ways to eliminate these reasons are planned, the influence of individual factors on the magnitude of profits is being studied, recommendations for maximizing profits through the use of revealing reserves of its growth and are scheduled for their use.

Relationship of economic analysis (analysis of economic activity) with other sciences

First of all, the analysis of financial and economic activities is associated with. Among all those used in conducting, the most important place (more than 70 percent) occupy the information provided by accounting and. Accounting forms the main indicators of the organization and its financial condition (, liquidity, etc.).

An analysis of economic activity is also associated with statistical accounting (). Information provided by statistical accounting and reporting is used in analyzing the activities of the organization. In addition, a number of statistical research methods are used in economic analysis .. Economic analysis is interconnected with audit.

Auditors Exercise verification of the correctness and reasonableness of the organization's business plans, which, along with accounting data, an important source of information for conducting economic analysis. Further, the auditors carry out documentary verification of the organization's activities, which is very important to ensure the reliability of the information used in economic analysis. Auditors also analyzes the profit, profitability and financial condition of the organization. Here, the audit comes into close cooperation with economic analysis.

Analysis of economic activity is also associated with internal economic planning.

An analysis of economic activity is closely related to mathematics. When conducting widely used studies.

Economic analysis is also closely connected with the economies of individual sectors of the national economy, as well as with the economy of individual industries (engineering, metallurgy, chemical industry, etc.

Analysis of economic activity is also interconnected with such sciences as , . In the process of conducting economic analysis, it is necessary to take into account the formation and use of cash flows, the features of the functioning of both their own and borrowed funds.

Economic analysis is very closely interrelated with the management of organizations. Actually, the analysis of the activities of organizations is carried out in order to implement the results of its development and adoption of optimal management decisions, ensuring an increase in the efficiency of the organization. Thus, economic analysis contributes to the organization of the most rational and efficient management system.

Along with the listed specific economic sciences, economic analysis is certainly associated with. The latter sets out the most important economic categories, which serves as a methodical basis for economic analysis.

Objectives for analyzing financial and economic activities

In the process of economic analysis is carried out identification of improving the effectiveness of organizations and mobilization paths, that is, the use of reveal reserves. These reserves are the basis for the development of organizational and technical measures that should be carried out to actuate the reserved reserves. Developed activities, being optimal management decisions, make it possible to effectively manage the activities of objects of analysis. Consequently, the analysis of the economic activities of organizations can be viewed as one of the most important management functions or, as the main method of substantiating decisions to leadership organizations. In the conditions of market relations in the economy, the analysis of economic activities is designed to ensure high yield and competitiveness of organizations both in the nearest and in a longer perspective.

Analysis of economic activity, which arose as an analysis of the balance, as balancing, continues as the main direction of study, consider the analysis of the financial condition of the organization on the balance sheet (using, of course, and other sources of information). In the context of the transition to market relations in the economy, the role of the analysis of the financial condition of the organization is significantly increasing, although, of course, the importance of the analysis and other parties to their work is not diminished.

Methods for analyzing economic activities

The method of analyzing economic activity includes a whole system of methods and techniques. Letting a scientific study of economic phenomena and processes that make up the economic activity of the organization. At the same time, any of the methods and techniques used in economic analysis can be named by the method in the narrow sense of the word, as the synonym for the concepts "method" and "reception". An analysis of economic activity also uses ways and techniques characteristic of other sciences, especially statistics and mathematics.

Analysis method It is a combination of methods and techniques that provide a systematic, comprehensive study of the influence of individual factors to change the economic indicators and identifying reserves for improving the activities of organizations.

For the method of analyzing economic activity as a method for studying the subject of this science, the following features are characteristic:

1. Use of tasks (taking into account their validity), as well as the regulatory values \u200b\u200bof individual indicators as the main criterion for assessing the activities of organizations, and their financial condition;
2. The transition from the assessment of the organization's activities for the general results of business plans to detail these results in spatial and temporary features;
3. calculation of the influence of individual factors on economic indicators (where possible);
4. Comparison of indicators of this organization with indicators of other organizations;
5. Integrated use of all available sources of economic information;
6. Generalization of the results of the economic analysis and the consolidated count of the identified reserves of improving the activities of the organization.

In the process of conducting economic analysis, a large number of special methods and techniques are used, in which the systemic, complex nature of the analysis is manifested. Systemic nature of economic analysis It manifests itself in the fact that all economic phenomena and processes, which constitute the activities of the Organization, are considered as certain aggregates consisting of individual components related to among themselves and as a whole with the system, which is the organization's economic activity. When conducting an analysis, there is a study of the relationship between the individual components of these aggregates, as well as these parts and a set as a whole, and finally, between the individual aggregates and the activities of the organization as a whole. The latter is considered as a system, and all of its components listed - as subsystems of various levels. For example, an organization as a system includes a number of workshops, i.e. Subsystems, which are aggregates consisting of individual production sites and jobs, that is, subsystems of second and higher orders. Economic analysis studies the interconnection of the system and subsystems of various levels, as well as the last one.

Analysis and assessment of business efficiency

An analysis of the financial and economic activities of the enterprise makes it possible to evaluate the effectiveness of the business, that is, to establish the effectiveness of the functioning of this enterprise.

The basic principle of economic efficiency is the achievement of the greatest results at the lowest costs. If it is detailed to this position, it can be said that the effective activity of the enterprise takes place when minimizing the cost of manufacturing a unit of products in the conditions of precise compliance with technologies and production and ensuring high quality and.

The most generalizing performance indicators are profitability. There are private indicators characterizing the effectiveness of individual aspects of the enterprise.

These indicators include:

• the effectiveness of the use of production resources available to the organization:
  • main production assets (here are indicators);
  • (indicators - profitability of personnel,);
  • (indicators -, profits per one ruble of material costs);
• the effectiveness of the investment activity of the organization (indicators - the payback period of capital investments, profits per one ruble of capital investments);
• the effectiveness of the use of assets of the organization (indicators - turnover of current assets, profits per one ruble of the value of assets, including current and non-current assets, etc.);
• capital use efficiency (indicators - net profit per share, dividends per share, etc.)

Actually achieved private performance indicators are compared with planned indicators, with data for previous reporting periods, as well as with indicators of other organizations.

Initial data for analysis will be submitted in the following table:

Private performance indicators of the financial and economic activity of the enterprise

Indicators characterizing the individual aspects of the financial and economic activity of the enterprise improved. Thus, the fund-student, labor productivity and material production increased, therefore, the use of all types of production resources available at the disposal of the organization has improved. The payback period made by capital investments has decreased. The turnover of working capital accelerated due to improving the efficiency of their use. Finally, there is an increase in the size of dividends paid to shareholders, per share.

All these changes that occurred compared to the previous period indicate an increase in the efficiency of the enterprise.

As a generalizing indicator of the effectiveness of the financial and economic activity of the enterprise, we use the level as the ratio of net profit to the sum of the main and revolving industries. This indicator combines a number of private performance indicators. Therefore, the change in the level of profitability reflects the dynamics of the effectiveness of all parties to the organization. In this example, the level of profitability in the previous year amounted to 21 percent, and in the reporting year 22.8%. Consequently, increasing the level of profitability by 1.8 points indicates an increase in business efficiency, which is expressed in the comprehensive intensification of the financial and economic activity of the enterprise.

The level of profitability can be considered as a generalizing, integral indicator of business efficiency. Profitability expresses the measure of profitability, profitability of the enterprise. Profitability - relative indicator; It is much smaller than the absolute profit rate is subject to inflationary processes and therefore more precisely shows the effectiveness of the organization's activities. Profitability characterizes the profit received by the enterprise from each ruble of funds invested in the formation of assets. In addition to the amount of profitability under consideration, there are other, which are also detailed in the article "Analysis of profit and profitability" of this Site.

The effectiveness of the organization's functioning is influenced by a large number of different level factors. Such factors are:

• general economic factors. These include: tendencies and patterns of economic development, achievements of scientific and technological progress, tax, investment, depreciation policy of the state, etc.
• natural and geographical factors: the location of the organization, the climatic features of the locality, etc.
• Regional factors: the economic potential of this region, investment policy in this region, etc.
• industry factors: the place of this industry as part of the national economic complex, market conditions in this industry, etc.
• the factors caused by the functioning of the analyzed organization are the degree of use of production resources, compliance with the cost of saving in costs for the production and sale of products, the rationality of the organization of supply and sales activities, investment and pricing policies, the most complete identification and use of intra-economic reserves, etc.

Very important to enhance the efficiency of the enterprise is to improve the use of production resources. Any of these indicators reflecting their use (,) is a synthetic, summarizing indicator, which is under the influence of more detailed indicators (factors). In turn, each of these two factors affect even more detailed factors. Consequently, any of the generalizing indicators of the use of production resources (for example, fund-student) characterizes the effectiveness of their use only in general.

In order to identify genuine efficiency, it is necessary to carry out more detailed of these indicators.

The main private indicators characterizing the effectiveness of the enterprise, should be considered to be found by fundo-student, productivity, material production and turnover of working capital. At the same time, the last figure compared with the previous ones is a more generalizable, directly overcoming such performance indicators, as profitability, profitability, profitability. The faster the working capital turns around, the more effective the organization is functioning and the greater will be the amount of profit and higher level of profitability.

Acceleration of turnover characterizes the improvement of both the production and economic parties to the organization.

So, the main indicators reflecting the effectiveness of the organization's activities are profitability, profitability, level of profitability.

In addition, there is a system of private indicators characterizing the effectiveness of various parties to the functioning of the organization. Among the private indicators, the most important is the turnover of working capital.

System approach to analyzing financial and economic activities

Systems approach To the analysis of the financial and economic activities of the enterprise suggests her study as a certain aggregate, as a unified system. The system approach also suggests that an enterprise or another analyzed object should include a system of various elements that are in certain connections among themselves, as well as other systems. Consequently, the analysis of these elements included in the system should be carried out taking into account both intrasystem and external relations.

Thus, any system (in this case, an analyzed organization or other analysis object) consists of a number of subsystems related to each other. At the same time, the same system as an integral part, as the subsystem enters another system of higher level, where the first system is in relationships and interaction with other subsystems. For example, an organization analyzed as a system includes a number of workshops and management services (subsystems). At the same time, this organization as a subsystem is part of any branch of the national economy or industry, i.e. Higher-level systems, where it interacts with other subsystems (other organizations included in this system), as well as with subsystems of other systems, i.e. with organizations of other industries. Thus, analysis of the individual structural units of the organization, as well as individual aspects of the latest activity (supply and marketing, production, financial, investment, etc.) Should not be handled in isolation but taking into account the relationships existing in the test system.

Under these conditions, economic analysis should be definitely systemic in nature, to be complex and multifaceted.

In economic literature, the concepts " system analysis"And" comprehensive analysis" These categories are closely interrelated. In many ways, the systematicity and complexity of analysis are concepts synonyms. At the same time, there are differences between them. System approach to economic analysis It involves interconnected consideration of the functioning of individual structural divisions of the organization, the organization as a whole, and their interaction with the external environment, that is, with other systems. Along with this, the systematic approach means the interconnected consideration of various aspects of the activities of the Analyzed Organization (equipped-sales, industrial, financial, investment, socio-economic, economic and ecological, etc.) The systemic analysis is a more extensive concept compared to its complexity. Comprehensiveness Includes the study of individual parties to the organization of the organization in their unity and mutual communication. As a result, comprehensive analysis should be considered as one of the fundamental parts of system analysis. The generality of complexity and system analysis of financial and economic activity is reflected in the unity of the study of various aspects of the organization's activities, and in the interrelated study of the organization as a whole and its individual units, and, moreover, in the application of a common set of economic indicators, and, finally, Comprehensive use of all types of information support for economic analysis.

Stages of analyzing the financial and economic activities of the enterprise

In the process of conducting a systemic, integrated analysis of the financial and economic activity of the enterprise, the following steps can be distinguished. At the first stage It is necessary to dismember the analyzed system into separate subsystems. It should be borne in mind that in each individual case, the basic subsystems may be different or the same, but far from identical content. So, in an organization manufacturing industrial products, its most important subsystem will be its production activity, which is absent from the trading organization. Organizations providing services to the population have so-called production activities, sharply different in their essence from industrial organizations.

Thus, all the functions carried out by this organization are carried out through the activities of its individual subsystems, which are allocated at the first stage of the systemic, integrated analysis.

In the second stage The development of a system of economic indicators, which reflects the functioning of both individual subsystems of this organization, that is, systems and organizations as a whole are carried out. At the same stage, the criteria for assessing the values \u200b\u200bof these economic indicators are developed based on the use of their regulatory and critical values. Finally, at the third stage of the implementation of systemic, integrated analysis, the relationship between the functioning of individual subsystems of this organization and the organization as a whole, the definition of the economic indicators, which express these relationships, are influenced by them. For example, it is analyzed how the functioning of the work of labor and social issues of this organization will affect the value of the cost of products, or as the investment activity of the organization affected the amount of balance gained earnings.

Systems approach to economic analysis gives the opportunity to the most complete and objective study of the functioning of this organization.

This should take into account the materiality, the significance of each type of identified relationships, the proportion of their influence on the overall value of the change in the economic indicator. Under this condition, the systematic approach to economic analysis provides the possibility of developing and implementing optimal management decisions.

When conducting a systemic, integrated analysis, it is necessary to take into account that the economic and political factors are interrelated and have a joint impact on the activities of any organization and its result. Political decisions made by legislative authorities should be defined in accordance with legislative acts regulating the development of the economy. True on the micro level, that is, at the level of individual organizations, to provide a reasonable assessment of the influence of political factors on the indicators of the organization's activities, to measure their influence seems very problematic. As for the macro level, that is, the national economic aspect of the functioning of the economy, then here to designate the influence of political factors seems to be more realistic.

Along with the unity of economic and political factors, the interconnectedness of economic and social factors should also be taken into account when conducting systemic analysis. The achievement of an optimal level of economic indicators is currently largely due to the implementation of measures to improve the socio-cultural level of employees of the organization, improving the quality of their lives. In the process of conducting an analysis, it is necessary to study the degree of implementation of plans for socio-economic indicators and their relationship with other indicators of organizations.

When conducting systemic, integrated economic analysis should also be taken into account unity of economic and environmental factors. In modern conditions of enterprises, the environmental situation of this activity has gained very important importance. It should be borne in mind that the cost of the implementation of environmental measures cannot be considered only from the standpoint of momentary benefits, since the biological damage caused by the activities of metallurgical, chemical, food and other organizations can in the future to acquire irreversible, irreversible. Therefore, in the process of analysis, it is necessary to check how plans for the construction of treatment facilities are made, on the transition to waste-free production technologies, for useful use or implementation of planned return waste. It is also necessary to calculate the reasonable values \u200b\u200bof damage caused by the natural environment of the activities of this organization and its individual structural divisions. Analyze the environmental activities of the organization and its divisions should be constructed with other parties to its activities, with the implementation of plans and dynamics of the main economic indicators. At the same time, the costs of environmental costs in cases where it is caused by incomplete execution of plans for these events, and no more economical spending of material, labor and financial resources should be recognized as unjustified.

Next, when conducting a systemic, integrated analysis, it is necessary to take into account that it is possible to obtain a holistic understanding of the activities of the organization only as a result of the study of all parties to its activities (and the activities of its structural divisions), taking into account the interconnection between them, as well as their interaction with the external Medium. Thus, when analyzing the analysis, we produce a fragmentation of a holistic concept - organization activities - on separate components; Then, in order to test the objectivity of analytical calculations, we carry out an algebraic addition to the results of the analysis, that is, individual parts, which in the aggregate should be a holistic picture of the activities of this organization.

The systematicity and complex nature of the analysis of financial and economic activities are reflected in the fact that in the process of its implementation, the creation and direct use of a certain system of economic indicators characterizing the activities of the enterprise, its individuals, the relationship between them are also occurring.

Finally, the systemic and complex nature of economic analysis finds its expression in the fact that in the process of its implementation, the integrated use of the entire set of sources of information occurs.

Output

So, the main content of the systemic approach in economic analysis is to study the influence of the entire system of factors on economic indicators based on the internal and external relations of these factors and indicators. At the same time, an analyzed organization that is, a certain system is divided into a number of subsystems, which are separate structural units and individual parties to the organization. In the process of conducting the analysis, the comprehensive use of the entire system of sources of economic information is carried out.

Factors of improving the effectiveness of the organization

Classification of factors and reserves improve the efficiency of the organization

The processes from which the financial and economic activities of the enterprise are related to each other. In this case, the connection may be direct, direct, or indirect indirect.

Financial and economic activities of the enterprise, its effectiveness is reflected in certain. The latter can be generalized, that is, synthetic, as well as detailed, analytical.

All indicators expressing the financial and economic activities of the organization are interconnected. For any indicator, the change in its magnitude is influenced by certain reasons that it is customary to be called factors. For example, two main factors affect sales (implementations) (they can be called first-order factors): the volume of production of commercial products and a change during the reporting period of the remnants of unrealized products during the reporting period. In turn, the values \u200b\u200bof these factors are influenced by the factors of the second order, that is, more detailed factors. For example, three main groups of factors affect the amount of product output: the factors associated with the availability and use of labor resources, the factors associated with the presence and use of fixed assets, the factors associated with the presence and use of material resources.

In the process of analyzing the organization's activities, it is possible to allocate even more detailed factors of the third, fourth, as well as higher orders.

Any economic indicator may be a factor affecting another, more generalizing indicator. In this case, the first figure is called a factor indicator.

The study of the influence of individual factors on economic indicators is called factor analysis. The main varieties of factor analysis are deterministic analysis and stochastic analysis.

See Dale: and reserves improve the effect of financial and economic activities of the enterprise

In terms of market relations, the company is the main link of the entire economy, since it is at this level that the products needed by society are created, the necessary services are provided.

The company is an independent, organizationally separate economic entity of the production sector of the national economy, which produces and sells products, performs industrial works or provides paid services.

The company has a specific name - factory, factory, combine, mines, workshop, etc.

Any enterprise is a legal entity, has a finished accounting and reporting system, independent accounting balance, settlement and other accounts, printing with its own name and trademark (mark).

The main goal (mission) of the creation and functioning of the enterprise is to obtain the highest possible profit by implementing consumers of products manufactured (work provided, rendered), on the basis of which the social and economic demands of the labor collective and the owners of production are satisfied.

Based on the general mission of the enterprise, sociological goals are formed and established, which are determined by the interests of the owner, capital sizes, the situation within the enterprise, the external environment and must meet the following requirements: to be specific and measurable, time-oriented, reach and mutually supported.

Each enterprise is a complex production and economic system with multifaceted activities. The most clearly distinguished the directions that should be attributed to the main:

1) comprehensive market study (marketing activities);

2) innovative activities (research and development and development, the introduction of technological, organizational, managerial and other innovations in production);

3) production activities (production of products, work and provision of services, the development of a nomenclature and an assortment of adequate demand in the market);

4) the commercial activities of the enterprise in the market (organization and stimulation of the sales of manufactured products, services, efficient advertising);

5) material and technical support (supply of raw materials, materials, components, provision of all types of energy, equipment, equipment, tara, etc.);

6) Economic activities of the enterprise (all types of planning, pricing, accounting and reporting, organization and payment of labor, analysis of economic activities, etc.);

7) after-sales service of production and consumer and consumer purposes (commissioning, warranty service, provision of spare parts for repair, etc.);

8) social activities (maintaining working conditions and life collective working conditions on the proper level, the creation of the social infrastructure of the enterprise, including its own residential buildings, dining, medical and wellness and children's preschool institutions, vocational schools, etc.)

The activities of the enterprise streamlines numerous legal acts, the main of which are: Civil Code of the Russian Federation on the enterprise, the company's charter and a collective agreement regulating the relations of the labor collective with the administration of the enterprise.

Civil Code of the Russian Federation on the enterprise defines the procedure for the creation, registration, liquidation and reorganization of the enterprise.

According to the existing legislation, the company can be created by the owner or by solving the labor collective; as a result of the forced separation of another enterprise in accordance with antitrust laws; As a result of the allocation of one or several structural divisions from the current enterprise, as well as in other cases.

The company is included in the state register of Russia from the date of its registration. To implement this procedure, a statement is needed, the decision of the founder about the creation, the Charter and other documents on the list determined by the Government of the Russian Federation.

The liquidation and reorganization of the enterprise are carried out by the decision of the owner and with the participation of the labor collective, or by decision of the court or arbitration, as well as in cases: recognition by bankrupt; If it is decided to prohibit the activities of the enterprise; If the decision of the court is considered invalid constituent documents and in other cases.

The enterprise management is carried out in accordance with the charter on the basis of a combination of the rights of the owner and the principles of the self-government of the labor collective. The owner can delegate its rights to managing the enterprise to the enterprise to the enterprise or another body provided for by the Company's charter and representing the interests of the owner and the labor collective.

The property of the enterprise constitutes the main funds and working capital, as well as other values, the cost of which is reflected in the balance sheet of the enterprise. Sources of its formation are:

- monetary and material contributions of founders;

- revenues from the main and other activities;

- income from securities; loans of banks and other creditors;

- Capital investments and subsidies from budgets;

- income from the denationalization and privatization of property;

- gratuitous or charitable contributions of enterprises, organizations and citizens and other sources.

The company enjoys and manages the property at its discretion: sells, transfers free, exchanges or rented.

The generalizing indicator of the financial results of the economic activity of the enterprise according to the Civil Code of the Russian Federation is the profit (income), the procedure for the use of which determines the owner.

The company independently defines the Foundation for the remuneration without limiting its growth on the part of state bodies, the minimum wage of employees of employees (there can be no less than a feature of low-income established by the legislation of Russia), establishes forms, systems and amount of remuneration and other types of employee income.

The company independently planning activities and determines development prospects based on the demand for produced products. The basis of the plans constitute contracts concluded with consumers of products, works, services, and suppliers of material and technical resources.

The company sells its products at prices and tariffs installed on their own or on a contractual basis. In calculations with foreign partners, contract prices apply in accordance with the conditions and prices of the global market.

Social development issues, including improving the working conditions, the life and health of members of the labor collective and their families, are resolved by the labor team with the participation of the owner in accordance with the Company's charter, collective agreement and legislative acts of Rosia.

The state guarantees compliance with the rights and legitimate interests of the enterprise: provides him with equal legal and economic conditions of management, regardless of the forms of ownership; contributes to the development of the market and regulates it with the help of economic laws and incentives, implements antitrust measures; Provides preferential conditions to enterprises implementing progressive technologies creating new jobs.

The company is responsible for violation of contractual obligations, credit and tax discipline, product quality requirements for environmental pollution. The company must ensure the safety of production, sanitary and hygienic standards and the requirements for protecting the health of its employees, the population and consumers of products.

Control over the individual parties to the enterprise is carried out: the State Tax Administration, the Tax Police and the State Bodies, which are entrusted with the supervision of the safety of production, labor, fire and environmental safety, other bodies defined by the legislation of Russia.

The company operates on the basis of the Charter, which is approved by the owner of the property, and for state-owned enterprises, with the participation of the labor collective.

The company's charter is determined by: the owner and the full name of the enterprise, its location, the subject and objectives of the activities, the management bodies and the procedure for their formation, competence and powers of the labor collective and its elected bodies, the procedure for the formation of property, the conditions for the reorganization and termination of the enterprise's activities.

The statutes may include provisions: about labor relations; about the powers, the procedure for the creation and structure of the enterprise council; about the trademark, etc.

2 The essence of purchase and sale contracts. Organization of contractual work at the enterprise

The contract of sale is a contract for which one party (seller) undertakes to transfer the thing (product) to the property of the other party (buyer), and the buyer undertakes to accept this product and pay for it a certain amount of money (price) (p. 1. Art. 454 of the Civil Code of the Russian Federation). The contract of sale is a general contractual design (paragraph 1 of Chapter 30 of the Civil Code of the Russian Federation). Chapter 30 also allocated other types of contracts for sale: retail sales contract, supply contract, supply contract for state or municipal needs, contracting contract, power supply contract, real estate agreement, enterprise sales agreement.

The subject of the contract is the thing (product). Thus, this contractual model is oriented, first of all, on compensated alienation into the real law of material objects. At the same time, the design of the contract of sale can also be applied to regulate relations to alienate property rights (p.4. Art. 454 of the Civil Code of the Russian Federation). The alienation of the real rights under the contract of sale of sale is obviously impossible due to the fact that it contradicts the nature of these rights (clause 4. Article 454 of the Civil Code of the Russian Federation). One of the exceptions may be the alienation of the share in the right of common property. The only essential condition for the contract of sale, in the Russian Federation is its subject. Coordination of the condition about the subject means to establish the name and quantity of goods. The price is not essential, and if it is not established in the contract, its definition occurs according to the rules of Art. 424 Civil Code (similar products under similar conditions).

Signs of sales contract - consensual, bilateral, compensated, interconnecting, not fiduciary, not public, mutually agreed, indefinite.

Delivery contract is an agreement of the parties to which the supplier - a seller who makes entrepreneurial activities undertakes to convey due to the term or deadlines or purchased goods to the buyer for use in business or for other purposes.

The contract is a consensus, compensable, bilateral contract. This agreement has a number of distinctive features. First, it should be noted the peculiarity in the subject line of this contract, which is that only a person carrying out entrepreneurial activities can act as a supplier: an individual entrepreneur or a commercial organization. Secondly, one of the essential conditions of the contract of delivery is the obligation of the supplier to transfer the goods due to the term or time limit. Therefore, the supply contract suggests both a one-time wholesale sale of goods on time and the wholesale sale of goods by individual parties for a long time (due time), as well as the transmission of any particular thing due to the term due to the term. Thirdly, it is essential, for what purpose the buyer purchased goods from the supplier, because under the supply contract, the buyer acquires goods for use in entrepreneurial activities (for industrial processing and consumption, for subsequent sale and other professional activities) or for activities not related With personal, family, home use of goods.

Parties to the supply contract are supplier and buyer. On the side of the supplier, as a rule, commercial organizations and individual entrepreneurs, and buyers of any persons, but most often legal entities and individual entrepreneurs.

The contract of delivery lies in writing. It consists in such a way as the exchange of documents between the parties. If the parties to the contract are two citizens (entrepreneurs), and the total amount of goods delivered does not exceed 1000 rubles, then the contract can be concluded verbally.

The goal with which the contract is concluded is the subject of the transaction, mutual rights and obligations of the parties - its conditions, the set of conditions - its content.

It is generally known the role of the contract as a universal regulator of economic relations, a comprehensive tool for commerce, economic activity. On the other hand, the contract between the specific parties allows you to capture and organize their finest relationships, eliminating the legislator from this unbearable and unnecessary function.

Therefore, the Civil Code gives only the overall characteristics of contracts and a list of basic conditions, leaving the parties the opportunity to specify the opportunity to expand the provisions included in each specific contract. The same freedom must provide corporate regulations.

The law gives the Organization to independently choose counterparties and perform from its own behalf actions that are legally binding when developing and implementing obligations under contracts.

Under the contractual work at the enterprise means activities that are usually held in two cycles:

- conclusion of contracts (preparation, design, coordination of conditions with counterparties);

- organization of execution of contracts (operational activities, accounting, control, stroke assessment and results).

This work is a kind of legal activity, since it is based on legal norms (centralized and corporate), and the result of its first cycle is the contract itself becomes a legally binding document.

If an enterprise acts as a supplier (seller, performer), then for the design and execution of the contract, as a rule, a planned department or the distribution department, or a specially formed contract department. If the company is a buyer (customer), then work, depending on the subject of the contract, is conducted in the services responsible for the material and technical supply, the organization of capital construction, repair of equipment, etc.

Two these types of contractual work must comply: the content of corporate acts, specialization of lawyers, the distribution of responsibilities between employees of the enterprise's legal department. Attention should be paid at the contract work.

The range of issues solved in the process of concluding and executing contracts is specific for each enterprise, but this process itself is uniform in the sense that the following typical stages are inherent.

1. Preparation for the conclusion of contracts. Stages: Pre-applied contacts with possible counterparties; development of basic conditions (signing preliminary agreements - intent agreements); Preparing forms of contractual documentation; Drawing up a plan for a contractual campaign (with a large number of potential counterparties).

2. Assessment of grounds for concluding contracts. It is mainly based on the analysis of the production and commercial situation in which the company is located and each of the potential counterparties. Decision on refusal to conclude an agreement in the presence of a preliminary agreement must be argued, and before the counterparty takes action related to material costs.

3. Registration of contracts. Stages: project development; settlement of disagreements; concretization of the content of prisoners; their change or termination.

Projects are developed, as a rule, by the service responsible for the conduct of the contractual work, and together with the disagreement protocol or other similar documentation are transmitted for a comprehensive check in departments engaged in manufacturing material and financial and legal support of the enterprise. The traditional form of checking the compliance of projects to the interests and opportunities of the enterprise - sight.

4. By bringing the content of contracts to performers. Perhaps in the following forms: Transfer of contractual documentation to interested parties, which is usually certified by their signature; Transfer of enterprises of copies or statements of these documents; The publication of systematized information on the basic conditions of contracts (orders, supplies plans, etc.).

5. Execution control. It is intended to support work in parameters that meet the terms of contracts, for which data on the progress of work are compared with the conditioned indicators. Control can be selective, solid, periodic, permanent.

6. Assessment of the results of the execution of contracts. It consists of: conclusions about success (failure) by comparing the actual indicators achieved with the objectives of transactions; Analysis of the results for the subject to apply to the performers to the measures of encouragement or sanction; Development of activities capable of improving the execution of contracts.

The most difficult question is perhaps the question of the regulatory regulation of the contractual work.

A feature of the contractual work is that it is based on local regulatory acts, that is, those that are accepted directly by the enterprises themselves. These acts, without repeating general provisions on the treaties contained in the current legislation, allow:

- take into account the specific features and conditions of the enterprise, and are designed to determine the list and functions of enterprise divisions leading the contractual work;

- establish the content of the actions performed at the same time, the procedure and timing of their implementation;

- consolidate the schemes of execution of contractual documentation and the form of accounting of contracts;

- to determine the measures to stimulate the proper execution of contracts and the responsibility of structural divisions and officials for violation of contractual obligations;

- provide for the responsibility of specific workers, their rights and obligations.

It should be borne in mind that local regulations can be worn as a complex nature (for example, the provision on the conduct of the contractual work, the instruction on the procedure for maintaining contractual work) and reflect only part of the stages (for example, instructions on the procedure for presenting claims and claims for failure to fulfill obligations ). However, there is a limit behind which the rationing loses sense - excessive detailing creates the "dead" rules. Corporate acts regulating the contractual work are approved by the head of the enterprise.

When developing instructions (provisions), it should neither reproduce nor reinforce the norms of legislation. This leads, firstly, to the separation of the acts created from the real structuring of the contractual work at the enterprise, secondly, to distorting the meaning of the law. In such corporate acts, it should not be envisaged norms regulating relations with counterparties, since this is the subject of contractual regulation with them.

Local regulatory acts as applications are developed forms (forms) of the contractual documentation. The content of these blanks reflects the main details and conditions of the future contract. To a certain extent, they facilitate and speed up the process of concluding contracts. Therefore, it is very important to ensure their timely development. At the same time, it should be indicated that the forms of contractual documentation are auxiliary. In the process of concluding contracts and coordinate its conditions, the parties can make changes and additions in them: exclude separate items from them, including others, etc.

Special attention should be paid to the role of legal service in the contractual work at the enterprise. The legal service of the enterprise summarizes and analyzes the contractual practice. It is necessary to identify deficiencies in the organization of the contractual campaign and develop measures to eliminate and prevent. Conclusions made as a result of generalization are used when concluding new treaties.

It is important to emphasize that the participation of legal advisers in the contractual work is not episodic, but constant. It is not only coming to familiarize the staff involved in the contractual work, with relevant regulatory acts. Lawyers are organized and actively participate both in the preparation of local regulations and all contractual documentation. The legal adviser is obliged to view and envoys all legal acts of the enterprise, express their comments and proposals on them so that these acts express the most optimal solution based on the knowledge of a specific economic situation and the current legislation.

When verifying draft legal instruments or participation in the preparation of orders, regulations, provisions, contracts and other legal documentation on contractual work, legal service should be paid to ensuring that illegal terms and conditions are not established. Only after such a check, the projects of these documents may be joined by the legal service.

Legal service should be involved in determining the structure of contractual relations of the enterprise based on the need to establish more rational contractual relations. At the same time, it should be borne in mind that the structure of contractual relations may depend on the direction of specialization, organizational construction that is characteristic of this enterprise (the presence of independent enterprises, production units in the production association) and the distribution of functions between its economic units, from the technological features of production, etc.

Having received a draft treaty for verification, the legal adviser should see whether it is composed of essentially in shape. When attributing the draft contract, it should be in addition to reflecting in it of all essential conditions, the completeness and clarity of the presentation of the text of the contract that does not allow various interpretation.

In cases where the enterprise's division, which received the draft treaty, there are comments on its terms, the contract is made to the disagreement protocol. The legal department, if he did not participate in the preparation of the Disagreement Protocol, should, when visiting the draft treaty, to verify the legality and correctness of the compilation of the disagreement protocol. Considering the comments of the counterparty outlined by him in the Probol of Disagreements, the Legal Department should pay attention to the legality and motivation of the proposed comments, as well as objections to them from the interested units of the enterprise.

The effectiveness of the contractual work to a large extent depends on the accounting and control of the execution of economic contracts.

Properly organized accounting is an important element of the system of measures to prevent violations of obligations. It should provide the creation of a documentary base for analyzing the reasons for the non-fulfillment of contractual obligations, take measures to prevent them and eliminate, to promote the correct consideration of claims and lawsuits of counterparties, ensure the accuracy of the data in the statistical reporting on the implementation of contractual obligations.

In practice, this account is carried out by logging. This journal includes sections that indicate, for example, under the supply contract, such data as the details of the counterparty, the rooms and the dates of contracts, specifications, outfits, orders, the volume of products to be delivered, and the delivery time, the name of the shipped products and the shipping date, Rooms of transport documents, payment requirements and other information.

Control functions for the proper execution of contractual obligations should carry out all services related to the management of the contractual work. For the same purpose, special observation services may be formed. The importance of the legal service of enterprises is especially great in this work. It should develop and implement activities contributing to the impeccable execution of the terms of the contract, to coordinate the activities of all units of the enterprise in this regard.

Accounting and control should be conducted and for the improper performance of contractual obligations by counterparties. And here, legal service, along with other structural divisions, should be established the operational collection of the necessary information on violations of contractual obligations. This will make it possible to reveal and not pay a single case of improper performance of contracts without attention, reduce the time break between violation and application of responsibility to the debtor, improve the accuracy and quality of preparing claims and claims.

The basis of the conclusion of the contract is the principle of freedom of the contract. Citizens and legal entities join the contractual relations of their will and in their interest, they are free to establish their rights and obligations and in identifying any contract conditions that do not contradict the legislation

These provisions are designed to ensure the normal functioning of civil turnover, which is a prerequisite for the equality of its participants.

The development of a free market requires some of the adoption of non-standard solutions, and therefore modern legislation provides contract participants the right to enter into contracts, both provided and not provided for by law or other legal acts. In addition, the parties can enter into an agreement containing elements of various agreements provided for by law or other legal acts (mixed contract). At the same time, to the relations of the parties to the mixed contract will be applied in the relevant parts of the rules on contracts, the elements of which are contained in a mixed contract, unless otherwise follows from the agreement of the parties or the creature of a mixed contract. However, it is necessary to warn against hasty and ill-conceived experimentation in the conclusion of such contracts. To compile them, high legal qualifications are required. Otherwise, when a dispute occurs, the parties may expect an unpleasant surprise when the court determines the right applicable to this contract and it turns out that the relations of the parties, including responsibility for violating its obligations under this contract, is not established as parties calculated . That is, before inventing the "new" provisions of the Agreement, it is necessary to make sure that the law does not establish the mandatory requirements for the compilation of these terms of the contract. In the opposite case, it may turn out that the law provides for some other consequences than those that were calculated by the parties.

The contract participants may determine its conditions at their discretion in all cases where the content of the relevant condition is not determined by law or other legal acts that are strictly mandatory (imperative norms). That is, the principle of "Freedom within the Law" is valid.

1.1 Main activities Enterprise

Current (main, operating) activities - the activities of the Organization, the prosecution of the profit as a major goal, or not exerting the profit as such in accordance with the subject and objectives of the activity, i.e., the production of industrial, agricultural products, construction work, sales of goods, provision of catering services, harvesting of agricultural products, delivery of property for rent, etc.

Functions on current activities:

· Receipt of revenue from the sale of products (works, services);

· Receipts from resale of goods obtained on a barter exchange;

· Receipts from repaying receivables;

· Advances received from buyers and customers.

Ovens on current activities:

· Payment purchased goods, works, services;

· Issue advances to the purchase of goods, works, services;

· Payment of payables on goods, work, services;

· salary;

· Payment of dividends, interest;

· Payment for calculating taxes and fees.

Investment activities - the organization related to the acquisition of land plots, buildings, other real estate, equipment, intangible assets and other non-current assets, as well as their sale; with its own construction, expenditures on research, experimental and technological developments; With the implementation of financial investments.

Inflows on investment activities:

· Receipt of revenue from the sale of non-current assets;

· Receipt of revenue from the sale of securities and other financial investments;

· Receipts from repayments of loans provided to other organizations;

· Obtaining dividends and interest.

Ovens on investment activities:

· Payment purchased non-current assets;

· Payment acquired financial investments;

· Issuance of advances to the purchase of non-current assets and financial investments;

· Providing loans to other organizations;

· Deposits in authorized (share) capital of other organizations.

Financial activities - the organization of the organization, as a result of which the magnitude and composition of the equity capital of the Organization, borrowed funds are changed.

Financial inflows:

· Arrival from the issue of equity securities;

· Arrival from loans and loans provided by other organizations.

Ottawas for financial activities:

· Repayment of loans and loans;

· Repayment of obligations on financial leases.

1.2 Essence and objectives of operating activities

Enterprises carry out their activities in the market in the face of tough competition. Those who lose in this struggle become bankrupt. In order not to go bankrupt, business entities must constantly monitor changes in the market environment, to work out the methods of countering negative points to maintain their competitiveness.

In the management process of the company's profit of the enterprise, the main role is assigned to the formation of profits on operating activities. Operating activities are the main activity of the enterprise, with the purpose of implementing it is created.

The nature of the operating activities of the enterprise is determined primarily by the specifics of the sector of the economy to which it belongs. The basis of the operational activity of most enterprises is production - commercial or trading activities, which is complemented by their investment and financial activities. At the same time, investment activities are the main for investment companies, investment funds and other investment institutions, and financial activities are primary for banks and other financial institutions. But the nature of such financial and investment institutions, due to its specifics, requires special consideration.

The current activity of the enterprise is directed, first of all, to retrieve profits from the assets at its disposal. When analyzing this process, the following values \u200b\u200bare usually taken into account:

· Added value. This indicator is calculated by subtraction from the revenue of the enterprise for the reporting period of the cost of consumed material values \u200b\u200band services of third-party organizations. To further use this indicator, it is necessary to subtract value added tax from it;

· Gross result of the operation of investment (BRII). It is calculated by subtracting from the added value of the cost of labor and all taxes and mandatory deductions, except for income tax. Barai is a profit before the deduction of income tax, interest on borrowed funds and depreciation deductions. Barai shows whether the enterprise has enough to cover these expenses;

· Profit before paying income tax and interest, EBIT (EARNINGS BEFORE INTEREST AND TAXES). Calculated by subtraction from BRIE depreciation deductions;

· Economic profitability, or income generation coefficient (ver), which has already mentioned earlier in the section on analysis using financial coefficients. It is calculated as private from EBIT division for the total amount of enterprise assets;

· Commercial margin. It is calculated by the division of EBIT to revenue for the reporting period and shows what profit before paying taxes and percent gives each ruble of the company's turnover. In financial analysis, this coefficient is considered as one of the factors affecting economic profitability (ver). Indeed, faith can be represented as a product of a commercial margin on the turnover of assets.

The achievement of a high indicator of economic profitability is always due to the management of two components: commercial margins and assets turnover. As a rule, an increase in assets turnover is associated with a decrease in commercial margin and vice versa.

And the commercial margin and the turnover of assets directly depend on the volume of revenue of the enterprise, the cost structure, pricing policy and the general strategy of the enterprise. The easiest analysis shows that the higher the price of products, the higher the commercial margin, but the assets are usually reduced, which largely restrains an increase in economic profitability.

Economic profitability is a very useful indicator of the effectiveness of the enterprise, but for the owners, it is often more important to such an indicator as the profitability of own funds (ROE). To maximize it, it is necessary to choose the optimal capital structure of the company (the ratio of borrowed and own funds). At the same time, a financial risk analysis is carried out by calculating the effect of financial leverage.

The amount of cash flows arising from operating activities is a key indicator of the degree in which the company's operations produce sufficient cash flows to repay loans, maintain operational opportunities, dividend payments and implementing new investments without contacting external sources of financing. Information on the specific components of the initial cash flows in combination with other information is very useful for predicting future cash flows from operating activities.

Cash flows from operating activities mainly arise from the main generating income of the company's activities. Thus, they, as a rule, are the result of operations and other events included in the definition of net profit or loss. Examples of cash flow streams are:

· Monetary receipts from the sale of goods and the provision of services;

· Monetary receipts from renting, fees, commission and other income;

· Cash payments to suppliers for goods and services;

· Cash payments serving and from their face;

· Monetary receipt and payments of the insurance company as insurance premiums and lawsuits, annual contributions and other insurance remuneration;

· Cash payments or compensation of income tax, unless they can be linked to financial or investment activities;

· Monetary receipts and payments for contracts concluded for commercial or trading purposes. Some operations, such as the sale of equipment units, can lead to profit or loss, which are included in the definition of net profit or loss. However, cash flows associated with such operations are cash flows from investment activities.

The company may have securities and loans for commercial or trading purposes, then they can be considered as a stock purchased specifically for resale. Thus, the cash flow arising from buying or selling commercial or trade securities is classified as operating activities. Similarly, cash advances and loans provided by financial companies are usually classified as operating activities, since they relate to the main income of the financial company's activities.

One of the market research and competitiveness tools is the analysis of the financial and economic activity of the enterprise, including the analysis of its financial condition. The procedure and toolkit of the analysis, which is carried out in order to make financial decisions, is determined by the logical of the functioning of the financial mechanism of the enterprise.

One of the most simple, but effective types of financial analysis is an operational analysis called CVP (COST-VOLUM-PROFIT, costs - volume - profits).

The purpose of analyzing operating activities is to monitor the dependence of the financial results of business from the costs and sales volumes.

The main task of analyzing CVP is to receive answers to important issues that arise from entrepreneurs at all stages of money circulation, for example:

How much do you need to have in stock capital enterprise?

How to mobilize these funds?

To what extent can the financial risk, using the effect of the financial lever?

What is cheaper: acquisition or rent of real estate?

To what extent can the strength of the operating lever, maneuvering variables and constant costs, thereby changing the level of entrepreneurial risk associated with the activities of the enterprise?

Is it worth selling products at prices below cost?

Do more than one or another product?

How will the change in the volume of implementation affect the profit?

Distribution of costs and gross margin

CVP - An analysis serves as the search for the optimal costs of costs. It requires the distribution of costs for variables and constant, straight and indirect, relevant and irrelevant.

Variable costs vary in general, directly proportional to the volume of production. These are the costs of raw materials and materials for the main production, the salary of the main production workers, the costs of selling products, etc. The company is beneficial to have less variable costs per unit of products, because it provides itself, respectively, and more profit. With a change in production, general variable costs are reduced (increase), while at the same time, they remain unchanged per unit of products.

The constant costs must be considered in the short term, the so-called relevant range. In this case, they generally do not change. For constant costs, rental fees can be attributed, depreciation deductions, salary of managers, etc. Changing the volume of production does not have any effect on the size of these costs. However, in recalculation per unit of products, these costs change inversely proportionally.

Direct costs are the costs of an enterprise related directly to the production process or sales of goods (services). These costs can be easily attributed to a specific type of product. For example, raw materials, materials, salary of basic workers, depreciation of specific machines and others.

Indirect costs are not directly related to the production process, they can not be easily correlated with certain products. Such costs include the salary of managers, trade agents, heat and electricity, electricity for auxiliary production.

Relevant costs are the costs that depend on the adoption of management decisions.

Irrelevant costs do not depend on making management decisions. For example, the enterprise manager has a choice: produce the desired detail to the mechanism or buy it. The constant costs for the production of parts are 35 USD, and it is possible to buy it in 45 USD. So, in this case, the supplier's price is relevant costs, and constant production costs are irrelevant costs.

The problem associated with the analysis of constant costs of production is that it is necessary to distribute their total value for the entire product range. There are several ways of such distribution. For example, the amount of constant costs relative to the time fund gives costs for 1 hour. If 1/2 hour is required for the production of goods, and the rate is 6 cu For an hour, the magnitude of constant costs for the production of this product is 3 cu.

Mixed costs include elements of constant and variable costs. For example, the cost of electricity payable, which is used both for technological purposes and for lighting premises. When analyzing, it is necessary to share mixed costs for permanent and variables.

The amounts of constant and variable costs are the total costs for the entire volume of products.

Ideal business conditions - a combination of low constant costs with high gross margin. Operational analysis allows you to establish the most advantageous combination of variables and constant costs, price and sales volume.

The asset management process aimed at increasing profits is characterized in financial management as a leverage (lever). This is such a process, even an insignificant change of which leads to significant changes in the resulting indicators.

There are three types of leverage, which are determined by recomposing and detail the statutes of the financial results report.

Production (Operational) Leverge is a potential opportunity to influence gross profits by changing the cost of the cost and volume of production. The operation of the operating lever (leverage) is manifested in the fact that any change in revenue from the sale of products always generates a significant change in profits. This effect is due to varying degrees of the impact of the dynamics of constant and variable costs for the formation of financial results when changing production volume. The higher the level of constant costs, the greater the power of the influence of the operational lever. The power of the influence of the operating lever informs about the level of entrepreneurial risk.

Financial leverage is a tool that affects the profit of the enterprise by changing the structure and volumes of long-term liabilities. The financial leverage is that the enterprise using borrowed funds changes the net profitability of its own funds and its dividend opportunities. The level of the effect of the financial leverage indicates the financial risk associated with the enterprise.

Since interest on credit relates to constant costs, the growth in the structure of financial resources of the enterprise share of borrowed funds is accompanied by an increase in the operational lever force and an increase in entrepreneurial risk. The category that generalizes the two previous ones is called production and financial leverage, which is characterized by the relationship of three indicators: revenue, production and financial and net profit costs.

The risks associated with the enterprise have two main sources:

The effect of the operational lever, the power of which depends on the specific gravity of the constant costs in the total amount of them and determines the degree of flexibility of the enterprise, generates entrepreneurial risk. This is a risk associated with concrete business in a market niche.

The instability of financial conditions of credit, the uncertainty of owners of the shares in the return of investments in the event of liquidation of an enterprise with a high level of borrowed funds, in fact, the financial lever itself generates a financial risk.

Operational analysis is often called break-even analysis. Analysis of the break-even production is a powerful tool for making management decisions. Analyzing data on the break-even production, the manager may answer the emerging issues when actions change, namely: what an impact on the profit will have a decline in the sale price, which is necessary for sales to cover additional constant costs due to the expansion of the enterprise, how many people need to hire etc. The manager in his work constantly needs to make decisions about the price of implementation, variables and constant costs, the acquisition and use of resources. If he cannot make a reliable forecast for the level of profits and costs, its solutions can only bring the company's detriment.

Thus, the purpose of analyzing the break-even activity is to establish what will be with financial results, if a certain level of productivity or production will change.

Breweave analysis is based on the relationship between changes in production and changes in total sales, costs and net profit.

Under the break-even point, such a point of sales is understood, in which the costs are equal to revenue from the sale of all products, that is, there is no profit nor a loss.

To calculate the break-even point, you can use 3 methods:

· Equations;

· Margin income;

· Graphic image.

Despite the complex economic conditions in which enterprises are today (lack of working capital, tax press, uncertainty in tomorrow and other factors), still each enterprise must have a strategic financial plan, a budget for a certain period: month, quarter, year and more For which the company should implement a budgeting system.

Budgeting is the process of planning the future activities of the enterprise and the design of its results as a system of budgets.

Budgeting goals are as follows:

· Ensuring current planning;

· Ensuring coordination, cooperation and communications between enterprise divisions;

· To force managers to quantify their plans;

· Justification of the cost of the enterprise;

· Education base for assessing and controlling the plans of the enterprise;

· Performing the requirements of laws and contracts.

The company's budgeting system is based on the concept of centers and accounting responsibility.

The responsibility center is the field of activity, within which the personal responsibility of the manager is established for the performance indicators that it must control.

Accounting is the accounting system, ensuring control and assessment of the activities of each responsibility center. The creation and functioning of the accounting system for responsibility centers includes:

· Definition of responsibility centers;

· Compiling a budget for each responsibility center;

· Regular compilation of reporting on execution;

· Analysis of reasons for deviations and assessment of the Center's activities.

In the enterprise, as a rule, there are three types of responsibility centers: the cost center, the head of which is responsible for costs, affects them, but does not affect the income of the division, the amount of investment and is not responsible for them; The center of profit, the head of which is responsible not only for the cost, but also for income, financial results; The investment center, the head of which controls costs, income, financial results, as well as investments.

Budgeting will allow the company to save financial resources, reduce non-productive costs, to achieve flexibility in managing and monitoring production costs.

1.3 Cash flow management in the organization's activities

Cash flows created by the current activities of the organization are often transmitted to the scope of investment activity, where they can be used to develop production. However, they can also be sent to the scope of financial activities to pay dividends to shareholders. Current activities are often supported at the expense of financial and investment activities, which provides an additional influx of capital and survival of the organization in a crisis situation. In this case, the organization ceases to finance capital investments and suspends the payment of dividends to shareholders.

The flow of cash flow from the current activity is characterized by the following features:

· Current activity is the main component of the organization's entire economic activity, therefore the cash flow generated by it must occupy the greatest specific weight in the total monetary flow of the organization;

· Forms and methods of current activities depend on industry characteristics, therefore, in different organizations, cash flow cycles of current activities can differ significantly;

· Operations that determine current activities differ as a rule, regularity, which makes the cash cycle quite clear;

· Current activity is focused mainly on the commodity market, so its cash flow is associated with the state of the commodity market and its individual segments. For example, the deficit of production reserves in the market can increase the outflow of money, and the soldering of finished products can reduce their influx;

· Current activities, and therefore, its cash flows are inherent in operational risks that can disrupt the cash cycle.

Fixed assets are not included in the cash flow cycle of current activities, since they are component of investment activities, but it is impossible to exclude them from the cash flow cycle. This is explained by the fact that current activities, as a rule, cannot exist without fixed assets and in addition, part of investment costs is reimbursed through current activities by depreciation of fixed assets.

Thus, the current and investment activities of the Organization are in close relationship. The cash flow cycle from investment activity is a period of time during which funds invested in non-current assets will be returned to the organization in the form of accumulated depreciation, percentage or revenue from the implementation of these assets.

The flow of cash flows from investment activity is characterized by the following features:

· The investment activity of the organization is subject to the subject in relation to current activities, so the influx and outflow of cash investment activities should be determined by the rates of development of current activities;

· Forms and methods of investment activity in a much lesser extent depends on the industry characteristics of the organization than the current activities, therefore, in different organizations, cash flow cycles of investment activities are usually practically identical;

· The inflow of cash on investment activity in time is usually significantly distinguished from outflow, i.e. The cycle is characterized by a long temporary lag;

· Investment activities have various forms (acquisition, construction, long-term financial investments, etc.) and the different direction of cash flow in certain periods of time (as a rule, the outflow is initially dominated by a significantly exceeding the inflow, and then on the contrary), which makes it difficult to represent the cycle of its money flow in a sufficiently clear scheme;

· Investment activities are related to both commodity and financial markets, whose oscillations often do not match and can affect investment cash flow in different ways. For example, an increase in demand for the commodity market can give the organization an additional influx of funds from the implementation of fixed assets, but this will, as a rule, will lead to a decrease in financial resources in the financial market, which is accompanied by an increase in their value (percent), which in turn may lead to an increase in the cash outflow of the organization;

· The monetary stream of investment activity is influenced by specific types of risks inherent in investment activities united by the concept of investment risks that have a greater probability of occurrence than the operational.

The cash flow cycle of financial activities is a period of time during which the funds invested in profitable objects will be returned to the organization with a percentage.

The flow of cash flows from financial activities is characterized by the following features:

· Financial activities are subordinate in relation to current and investment activities, therefore, the cash flow of financial activities should be formed not to the detriment of the current and investment activities of the organization;

· The amount of cash flow of financial activities should depend on the availability of temporarily free funds, so the cash flow of financial activities may not exist in each organization and not constantly;

· Financial activities are directly related to the financial market and depends on its state. A developed and sustainable financial market can stimulate the financial activities of the organization, therefore, ensure an increase in cash flow of this activity, and vice versa;

· Financial activities are inherent in specific types of risks, defined as financial risks that are characterized by a special danger, therefore can significantly affect the cash flow.

Monetary flows of the organization are closely associated with all three types of its activities. Money constantly "flow" from one type of activity in another. The cash flow of current activities, as a rule, should sign investment and financial activities. If the inverse orientation of cash flows is observed, this indicates a disadvantaged financial position of the organization.

Types of economic activity

There are several types of economic activity:

• Household is an economy whose maintenance is carried out by a group of jointly living people.
• A small enterprise is an economic unit, occupied by the manufacture of relatively small amounts of goods. The owner of such an enterprise can be one person or several. As a rule, it uses its own work by the owner or is employed by a relatively small number of employees.
• Large businesses are enterprises that produce goods massively. As a rule, these enterprises are formed by combining property owners. An example of which enterprise is a joint stock company.
• National economy is an association of economic activity across the country. To a certain extent, this activity is sent by the state, which, in turn, tries to ensure sustainable growth in the country's economy and thereby increase the welfare of the entire population.
• The world economy is an economic system in which there is a relationship between various countries and peoples.

Forms of economic activity

Definition 1.

The form of economic activity is a system of norms, which determines the domestic relations of enterprise partners, as well as the attitude of this enterprise with other counterparties and government agencies.

There are several forms of economic activity:

• Individual shape;
• Collective form;
• Corporate form.

Under individual form of economic activity It is understood by the company, whose owner is this or an individual, or family. The functions of the owner and entrepreneurs are combined in one subject. He receives and distributes the income received, and also carries the risk from its economic activity and has unlimited property responsibility to its creditors and third parties. As a rule, such enterprises are not legal entities. The owner of this enterprise can attract additional hired labor, but in rather limited quantities (no more than 20 people).

If speak about collective form of economic activityThere are three types of them: economic partnerships, business companies, joint-stock companies.

Economic partnerships May be in shape: full partnership and partnership on faith. The full partnership is an organization that is based on collective ownership. As a rule, it is an association of several individuals or legal. All participants in this type of partnership carry full unlimited responsibility for all the obligations of the partnership. The property of the full partnership is formed by the contributions of its participants and obtained in the process of carrying out their activities of income. All property belongs to the participant of the full partnership on the rights of equity property.

A partnership on faith is an association, where one or more of his owners carry full responsibility for all the obligations of the partnership, the remaining depositors are responsible only within the capital belonging to them.

TO economic Societies Refines: Limited Liability Company, Society with additional responsibility. Limited Liability Company is enterprises that are created by combining the contributions of legal entities and individuals. At the same time, the number of participants in a limited liability company cannot exceed the established limit, otherwise during the year this society will be transformed into a joint-stock company.

Society with additional responsibility It is an organization that share capital is divided into shares, the size of which is defined in advance. This type of society is formed by one or several persons. For all the obligations of society, all its founders are subject to subsidiary responsibility in the amount, which is Cathedral in the cost of the contribution to the authorized capital.

Joint-stock company It is the form of economic activity, all the means of which are formed by combining the capital of the founders, as well as the issue and placement of shares. Participants in the joint-stock company are responsible for all obligations in a society in the amount equal to deposits.

In order to protect its commercial interests and increase the efficiency of capital use of the enterprise, various organizational and legal forms can be united in the so-called corporate forms of entrepreneurship. These include: concerns, consortium, inter-sectoral and regional unions.

Concern - This is the union of organizations that joint activities voluntarily. As a rule, the concert possess scientific and technical functions, functions of industrial and social development, functions of foreign economic activity, etc.

Consortium - Combining the organization to solve certain tasks created for a while. In our country, the consortium is created to implement government programs to organize any forms of ownership.

Industry and Regional Unions represent the association of organizations on the contractual conditions. These unions are created to implement one or more production and economic functions.

Organization of economic activity

The organization of economic activity takes three stages:

1. Stage 1 - assessment of opportunities. Initially, it is necessary to give an objective assessment to all resources, necessary for the production process. For these purposes it is advisable to use scientific developments. The main advantage of this stage is that it helps to give a preliminary assessment of the production potential precisely in those volumes and in those conditions that will be investigated, and on the basis of which the decision will be approved for the launch of this or that products. After the organization's production potential is studied, the production line is launched within the plan formed.
2. 2 stage - running auxiliary production. The implementation of this phase is only if there is a need. Auxiliary production is a pretty necessary event, since it helps to master the new segments of the sales market and increase the chance of the effectiveness of the financial development of the organization. The organization of the organization can be carried out both by their own and through the attraction of third-party organizations and resources. At this stage, services are used to optimize the production of production and evaluate the potential costs of funds. At the next stage, work is carried out aimed at studying the sales market and product sales capabilities.
3. 3 Stage - product sales. All stages affecting the sale of products are monitored. At the same time, the products implemented are carried out, and projections are drawn up, which make it possible to accept competent solutions to the Organization's management. There is a situation where the post-sale methodology should be developed. For example, when establishing a warranty period for its products.

Chapter 1. Fundamentals of business activities

1.2 Essence and objectives of operating activities

1.3 Cash flow management in the organization's activities

Chapter 2. Investment and Financial Activity of Enterprises

2.1 Features of investment activity

2.2 Financial activities as one of the main activities of the organization

Conclusion

List of used literature

Introduction

Relevance. The company is an independent economic unit that operates on the territory of this state and subjects the laws of this state.

The administrative and economic independence of the enterprise is due to the legislation and mean that the company independently decides how many products to produce and how to implement it, how to distribute the income received.

The main characteristic features of the enterprise are production and technical unity, expressed in the generalization of production processes; organizational unity - the presence of a single leadership, the plan; Economic unity, manifested in the community of material, financial resources, as well as economic results of work.

The Civil Code of the Russian Federation considers the enterprise as a single property complex, including all types of property intended for the implementation of activities: land, buildings, structures, equipment, equipment, raw materials, products, rights requirements, debts, and rights to brand name, trademarks and Service signs and other exceptional rights. It may be a state or municipal property or belong to a commercial organization established in the form of a business community or a partnership, a production cooperative or a non-profit organization, which is carried out in accordance with the law and its charter entrepreneurial activities (for example, property used by the garage cooperative for car repair, its rights and duties related to this activity).

As an enterprise, a property complex, belonging to an individual entrepreneur or members of the peasant (farmer) economy, can also appear.

The cash flow of the company is carried out in three types of activities:

current (basic, operating) activity;

investment activities;

financial activities.

Purpose of the study - to conduct an analysis of the activities of the enterprise.

Objectives of research:

Consider the main activities of the enterprise.

Analyze the essence and purpose of operating activities.

Determine the features of investment activity.

Justify the value of the financial activity of the enterprise.

Object of study - Fundamental characteristics of enterprise economic activity. Subject of study - determination of the features of the activities of the enterprise.

Structure of work: The work consists of administration, two chapters, conclusion and literature of the used literature.

Theoretical basis This work was the works of such authors as: Vasilyeva N.A., Mateush T.A., Mironov M.G., Kroodskaya N.G. And others.

Chapter 1. Fundamentals of business activities

1.1 Main activities Enterprises

Current (main, operating) activities - the activities of the Organization, the prosecution of the profit as a major goal, or not exerting the profit as such in accordance with the subject and objectives of the activity, i.e., the production of industrial, agricultural products, construction work, sales of goods, provision of catering services, harvesting of agricultural products, delivery of property for rent, etc.

Functions on current activities:

revenue from sales of products (works, services);

revenues from resale of goods obtained on a barter exchange;

revenues from repaying receivables;

advances received from buyers and customers.

Ovens on current activities:

payment acquired goods, works, services;

issuance of advances to the purchase of goods, works, services;

payment of payables on goods, work, services;

salary;

payment of dividends, interest;

payment on taxes on taxes and fees.

Investment activities - the organization related to the acquisition of land plots, buildings, other real estate, equipment, intangible assets and other non-current assets, as well as their sale; with its own construction, expenditures on research, experimental and technological developments; With the implementation of financial investments.

Inflows on investment activities:

receipt of revenue from the sale of non-current assets;

revenue from the sale of securities and other financial investments;

revenues from repayment of loans provided to other organizations;

obtaining dividends and interest.

Ovens on investment activities:

payment acquired non-current assets;

payment acquired financial investments;

issuance of advances to the purchase of non-current assets and financial investments;

providing loans to other organizations;

contributions to authorized (share) capital of other organizations.

Financial activities - the organization of the organization, as a result of which the magnitude and composition of the equity capital of the Organization, borrowed funds are changed.

Financial inflows:

entry from the issue of equity securities;

arrival from loans and loans provided by other organizations.

Ottawas for financial activities:

repayment of loans and loans;

repayment of obligations on financial leases.

1.2 Essence and objectives of operating activities

Enterprises carry out their activities in the market in the face of tough competition. Those who lose in this struggle become bankrupt. In order not to go bankrupt, business entities must constantly monitor changes in the market environment, to work out the methods of countering negative points to maintain their competitiveness.

In the management process of the company's profit of the enterprise, the main role is assigned to the formation of profits on operating activities. Operating activities are the main activity of the enterprise, with the purpose of implementing it is created.

The nature of the operating activities of the enterprise is determined primarily by the specifics of the sector of the economy to which it belongs. The basis of the operational activity of most enterprises is production - commercial or trading activities, which is complemented by their investment and financial activities. At the same time, investment activities are the main for investment companies, investment funds and other investment institutions, and financial activities are primary for banks and other financial institutions. But the nature of such financial and investment institutions, due to its specifics, requires special consideration.

The current activity of the enterprise is directed, first of all, to retrieve profits from the assets at its disposal. When analyzing this process, the following values \u200b\u200bare usually taken into account:

added value. This indicator is calculated by subtraction from the revenue of the enterprise for the reporting period of the cost of consumed material values \u200b\u200band services of third-party organizations. To further use this indicator, it is necessary to subtract value added tax from it;

gross result of the operation of investments (Barai). It is calculated by subtracting from the added value of the cost of labor and all taxes and mandatory deductions, except for income tax. Barai is a profit before the deduction of income tax, interest on borrowed funds and depreciation deductions. Barai shows whether the enterprise has enough to cover these expenses;

profit before paying income tax and interest, EBIT (Earnings Before Interest and Taxes). Calculated by subtraction from BRIE depreciation deductions;

 

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