Abstract: Economic fundamentals of the enterprise. Abstract on economics on the topic of economic fundamentals of a company's activities. Economic fundamentals of an organization's activities using an example.
1. Types of enterprises in a market economy.
Company is an economic entity that organizes the production of goods or services with the aim of making a profit.
Enterprises are classified according to various criteria:
1) by type of economic activity:
- industrial
- agricultural
- trading
- insurance
- banking, etc.
2) by number of employees:
- large (more than 1000 employees);
- medium (from 100 to 1000 employees);
- small (up to 100 employees).
3) by type of ownership:
- government;
- municipal;
- private.
State enterprise usually more capital-intensive and stable, because has the financial and organizational support of the government. Private enterprise free to choose the most profitable area of activity, not regulated in the volume of business and not limited by a fixed price.
4) by organizational and legal form:
- IP (individual entrepreneur);
- general partnership;
- mixed partnership;
- LLC (limited liability company);
- JSC (joint stock company).
General partnership consists only of full members who bear unlimited property liability and control all profits. OOO consists only of participant-investors who have income based on the size of their contribution (stable) and bear responsibility within the limits of their contribution. Mixed partnership consists of both full members and contributors. JSC(corporation) is based on the issue of shares. The owners of the company are the shareholders. AO can be: open type(based on free sale of shares) and closed type(shares are distributed only among the founders). Each organizational and legal form of an enterprise has its own Advantages and disadvantages:
IP "+": easy to organize, the owner controls all the profits.
« - »: unlimited liability and small amount of capital.
JSC "+": attracts a large amount of capital through the sale of shares, attracting professional specialists for management, stability of operation.
« - »: potential for abuse, separation of ownership and management functions, double taxation, significant costs and bureaucratic registration procedures, freedom of action limited by the charter.
Commodity and LLC
«+»: easy to organize, easy to attract additional funds and new ideas.
« - »: limited financial resources, the exit of 1 full member entails the complete liquidation of the partnership, the difficulty of determining the share of full members in the income or loss of the company.
2. Production costs, income and profit of the company.
Costs- payment for purchased factors of production.
1) Depending on the cost estimation method, there are:
§ accounting costs- these are the actual costs of production factors;
§ opportunity cost- this is the amount of money that could be obtained with the most profitable use of resources.
2) In terms of funds received, costs are divided into:
§ internal- these are unpaid costs for your own and independently used resource;
§ external- costs of purchasing resources from suppliers outside the enterprise.
3) Depending on the impact on costs of changes in production volumes, they are distinguished:
§ fixed costs (FC)- do not depend on changes in production volumes and must be paid even in the event of a shutdown of the enterprise (administrative and management expenses, rent, major repairs, etc.);
§ variable costs (VC)- depend on changes in production volumes (worker wages, payments for raw materials, energy, etc.);
§ the sum of fixed and variable costs forms total costs (T C).
4) To measure the cost of producing a unit of output, calculate:
§ average costs (ATC) - they are equal to the ratio of total costs to the amount of output produced. Average costs are important in determining a firm's profitability. To do this, they are compared with the market price of a unit of production.
Average total costs are the sum of average fixed and average variable costs:
§ average constants (AFC) - the ratio of fixed costs to the quantity of production;
§ average variables (AVC) - the ratio of variable costs to the quantity of output.
5) In order to determine the optimal output, the following is calculated:
§ marginal cost (M.C.) are the additional costs associated with producing an additional unit of output.
Income - the most important indicator of an enterprise’s performance, reflecting its financial receipts from all types of activities. The firm calculates total, average and marginal revenue. Total income equal to the revenue from sales of all products. Average income equal to the ratio of total income to the amount of output produced. Marginal Revenue- This is additional income with an increase in sales per unit of production.
Profit is defined as the difference between total income and production costs. Depending on what is included in the costs, there are:
Ø economic profit(total revenue minus total costs);
Ø accounting profit(total income minus accounting costs).
Profit performs two functions: 1) characterizes the final financial results of the enterprise; 2) is the main source of financing costs for the production and social development of the company.
The most important source of state budget revenue is income tax. The profit remaining after paying taxes and other obligatory payments is called net profit. It remains at the complete disposal of the enterprise.
Profitability (rate of return) is the ratio of profit to production costs, expressed as a percentage. This indicator reflects the cost efficiency of the enterprise.
The company always strives to profit maximization. To obtain maximum profit, a company must produce a quantity of output at which marginal revenue equals the firm's marginal cost.
Workshop:
1) A study conducted in England showed that 82% of small business owners would not like their businesses to become large. When asked about the optimal size of their company, they generally answered that it should employ no more than 27 people. It is necessary to find arguments to support the position of small firm owners.
2) Conduct a comparative analysis of the organizational and legal forms of enterprises and fill out the table:
| Character traits: | Partnership, | ||
| Registration | |||
| the freedom of action | |||
| Management Specialization | |||
| Financing | |||
| Property liability | |||
| Expandable | |||
| Possibility of abuse |
3) You have good ideas, but no experience in implementing them. Your friend has no ideas, but he has practical experience in this area. Another friend of yours has money, but you don’t have to resort to his services, but use a bank loan. Who and in what capacity would you include in the enterprise?
4) The store owner hires assistants with a salary of CU 15,000. per year, pays annually 6,000 units. rent for the premises. He invested his own capital of 30,000 units in the business, donating 3,000 units. per annum, which he would have had with a different investment of capital. He estimates his entrepreneurial talent at CU 10,000. in year. A large trading company offers him a position as a manager with a salary of CU 20,000. in year. Calculate the amount of accounting and opportunity costs.
5) The dependence of the total costs of the enterprise (TC) on product output is given:
Calculate: FC, VC, MC, AFC, AVC, ATC.
6) Recover data:
7) The total income of the enterprise is 600 thousand rubles. The company pays wages to employees 300 thousand rubles. Costs for raw materials - 100 thousand rubles. Opportunity costs - 150 thousand rubles. Determine the accounting and net economic profit of the enterprise, the rate of profit.
8) The accounting profit of the enterprise amounted to 300 thousand rubles. Net economic profit - 100 thousand rubles. Determine the opportunity costs of the enterprise if it is known that its total income is 800 thousand rubles.
9) There are 1000 firms in the industry. For each firm, the marginal cost of producing 5 units of product per month is 2 units, 6 units of product - 3 units, 7 units of product - 5 units. Determine the industry output per month if the market price of a unit of product is equal to 3 units.
10) The figure shows the cost curves of a firm operating in a competitive industry.
a) Mark on the graph the level of output at which the firm's profit is maximized;
b) Determine the area on the graph that represents the firm's profit at given output price levels.
Introduction………………………………………………………………………………………...3
1. Economic fundamentals of the enterprise’s activities…………………………5
1.1. Characteristics of the organizational and legal form of the enterprise……...5
1.2. Form of remuneration at the enterprise…………………………………….9
1.3. Intangible assets used in the enterprise……………..12
1.4. Pricing policy of the enterprise……………………………………………………15
2. Organization of accounting at the enterprise……………………….17
2.1. Organization of accounting at the enterprise…………………..17
2.2. Techniques and forms of accounting………………………………..19
3. Study of information technologies used at the enterprise.....24
3.1. Introduction to automated processing systems
information and management…………………………………………………………….24
3.2. Introduction to database management systems………………27
Conclusion…………………………………………………………………………………31
Appendix…………………………………………………………………………………32
List of references………………………………………………………...37
Introduction.
Informatization in the field of management involves, first of all. Increasing the productivity of workers by reducing the cost/production ratio, as well as improving the qualifications and professional literacy of specialists engaged in management activities.
The scope of application of new information technologies based on PCs and developed means of communication is very extensive in the economy, including various aspects, ranging from providing the simplest functions of official correspondence to system analysis and supporting complex decision-making tasks. Personal computers, laser and optical technology, media and various types of communications, including satellite communications, allow institutions, firms, organizations, their work teams and individual specialists to receive at the right time in full all the necessary information for the implementation of their professional, educational, cultural and even everyday interests.
The internship took place in the Kizlyar ZUS, namely in the information and computing center from 04/28/08. to 07/04/08, in the position of assistant network administrator and computer information center engineer.
Goals of industrial practice:
1. Training students as specialists in the development of application software for personal computers;
2. Improving the theoretical knowledge and practical skills acquired by students during their studies in college;
3. Increasing the independence of students in solving complex production problems that arise at the enterprise.
Objectives of industrial practice:
The purpose of this report is to characterize the economic foundations of the enterprise, the organization of accounting at the enterprise, and to study the information technologies used at the enterprise.
Structure of the report: introduction, three sections, eight subsections, conclusion, appendix, list of references.
1.1 Department name:
complete – Limited Liability Company, Kizlyar Zonal Communication Center
1.2 abbreviated – LLC Dagsvyazinform KZUS
1.3 Limited Liability Company Kizlyar ZUS, hereinafter referred to as the “Organization” limited liability company.
1.4 The organization has the exclusive right to use its corporate name.
1.5 The organization is part of the information system of the Russian Federation and in its activities is guided by current legislation
Russian Federation, as well as this Charter.
1.6 The organization is a legal entity and owns separate property, which is accounted for on its own balance sheet. Has the status of a legal entity
1.7 Participants of the Organization can be legal entities and individuals.
1.8 The organization is liable for its obligations with all its property, can, on its own behalf, acquire or exercise property and non-property rights, bear responsibilities, and be a plaintiff and defendant in court.
1.9 Participants of the Organization are not liable for its obligations and bear the risk of losses associated with the activities of the Organization within the cost
their contributions
1.10 The organization has the right to participate independently or jointly with other legal entities and individuals in other commercial and non-profit organizations on the territory of the Russian Federation and abroad
within its boundaries in accordance with the Legislation of the Russian Federation and the relevant foreign state
1.11 The Organization has the right, in the prescribed manner and in agreement with the Register, to open branches and representative offices without vesting them with the rights of a legal entity, to vest them with rights within the statutory provisions of the Organization.
1.12 The organization has a round seal with its corporate full
name in Russian, indication of organizational and legal
forms and locations, stamps and letterheads with the company name, own logo and other means of visual identification.
1.13 An organization creates an unlimited period of activity and carries out its activities on the basis of a license from the Central Register of Organizations of the Russian Federation
1.14 The organization is independent of government and administrative bodies when making decisions. Except for cases provided for by current legislation.
1.15 Location Organization: (Address and telephone numbers)
2 GOALS AND DIRECTIONS OF ENTERPRISE OPERATIONS
2.1 The main objectives of the Organization are:
Timely attraction of resources;
Compliance with economic standards established for
activities Organization
Ensuring continuous recording and reporting of daily balances,
submission of timely and reliable reports and other information to the territorial office of the Register of Organizations that supervises the activities of the “Organization”;
Ensuring the official level of profitability of the Organization
1. Economic fundamentals of the enterprise.
1.1. Characteristics of the organizational and legal form of the enterprise.
According to the Civil Code of the Russian Federation, all enterprises, depending on the main purpose of their activities, are divided into: non-profit and commercial.
Non-profit enterprises do not, unlike commercial enterprises, have profit as their main goal and do not distribute profits among participants. Examples of such enterprises are various consumer cooperatives, public or religious organizations.
Commercial enterprises, in accordance with their organizational and legal forms, can be classified according to several criteria.
Business partnerships and companies are recognized as commercial organizations with shares of the founders' authorized capital.
Partnerships are an association of persons, and societies are an association of capital.
Business partnerships can be created in the form of a general partnership, with unlimited liability and a limited partnership.
A general partnership is distinguished by two characteristics: the entrepreneurial activity of its participants is considered the work of the partnership itself, and for its obligations, any of the participants is liable with all their property.
A faith partnership is different in that it consists of two groups of participants. Some of them carry out business activities on behalf of the entire partnership. Since their contributions become the property of the partnership, they bear only the risk of loss. Therefore, limited partners are excluded from conducting business in the partnership, retaining only the right to receive income on their contributions, as well as information about the activities of the partnership
A joint stock company is one of the most complex organizational and legal forms of enterprises.
Joint-stock companies are divided into two types: open joint-stock company (OJSC), closed joint-stock company (CJSC). Open: participants can alienate their shares without the consent of other shareholders. Closed: shares of such a company are distributed only among its participants.
A unitary enterprise is a commercial organization that is not vested with the right of ownership of the property assigned to it. The property is transferred by the owner to economic management. It is indivisible and cannot be distributed among deposits, including among employees of the enterprise.
Conformity certification is proof of compliance of a product, goods, services, requirements. Conformity is a procedure by which a statement can be made that provides confidence that a product meets specified requirements. There are two methods: supplier declaration of conformity and certification.
The supplier's application contains information: the manufacturer's address, product designations and additional information about it, name, date and number of the standard to which the manufacturer refers, an indication of the manufacturer's personal responsibility, etc.
Mandatory requirements in the certification procedure - the participation of a third party is carried out according to the rules of a certain procedure, i.e. according to one or another certification system.
A certification system is a system that carries out certification according to its own rules regarding both procedure and management.
An employment contract is an agreement between an employer and an employee, according to which the employer undertakes to provide the employee with work for a specified job function, provide working conditions, pay the employee wages on time and in full,
and the employee undertakes to personally perform the labor function determined by this agreement and to comply with the internal labor regulations in force in the organization.
RUSSIAN FEDERATION
SAMARA INSTITUTE OF MANAGEMENT
Course work
on the topic of:
“Economic foundations of the enterprise’s production activities”
in the discipline "Economics of Organizations (Enterprises)"
Completed:
3rd year student
group MO-110-05 z (C)
Alferov I.V.
Scientific adviser:
Candidate of Economic Sciences, Associate Professor Merkushova N.I.
Samara - 2008
Initial data for course work
Introduction
Description of the technological process
1. Authorized capital and property of the enterprise
Fixed assets
Working capital
2. Production program of the enterprise
3. Enterprise personnel
Calculation of personnel requirements
Remuneration of personnel
4. Financial results of the enterprise
Unit cost calculation
Enterprise profit: types, distribution, use.
Conclusion
Bibliography
Initial data for course work
Table 1
1. Amount of equipment and labor intensity of processing parts and assembly 10 m2 aluminum structures
Technological process operations Equipment model Section I Section II Number of equipment, pcs. Labor intensity, n.-h Price of a unit of equipment, thousand rubles. Depreciation rate, % 1
Computers (computer equipment)
6 1,3 20 2,78% 2
Radial saws
3 0,4 125 1,19% 3
Copying (milling) machine
4 0,7 80 0,83% 4
Pneumatic press
2 0,8 120 0,83% 5
Electric drills
12 2,4 3 8,33% 6
Glass cutting machine
1 1,2 180 1,04% 7
Double-glazed window assembly production line
1 1,2 600 0,83%
table 2
2. Standard indicators
Indicators Value of the indicator Production capacity utilization factor 0.63 Regulated equipment downtime, % 4 Equipment transportation costs, % of the price per unit of equipment 5 Duration of the production cycle, days. 10.88 Shift factor 1 Standard stock of materials in the warehouse, days. 60 Standard stock of finished products in the warehouse, days. 10 Material consumption of products, rub. 1400 Product profitability, % 40
Introduction
Enterprise economics is an independent economic discipline, the subject of which is the activity of an enterprise, the process of developing and making business decisions.
The enterprise operates in a certain business area, which influences all its activities.
The entrepreneurial sphere is characterized by the current economic and political situation, legal, socio-cultural, technological, geographical environment, economic situation, as well as the state of institutional and information systems.
The enterprise in its activities deals not only with economic problems, but also with technological, legal, social, psychological, psychological issues.
Successful implementation of entrepreneurial activity in modern conditions is possible only under the conditions of a successful combination of at least three main points:
Knowledge of general economic theory;
Availability of specific economic knowledge and skills;
Ability to use quantitative methods for business calculations, analytical calculations, etc.
The purpose of this coursework is to build a model of a break-even and profitable enterprise, to economically justify the existence of this enterprise, because Everyone knows that the goal of a commercial organization is to carry out its activities and receive the maximum possible profit from its activities.
Brief description of the enterprise:
The production organization "ALUKON" was founded in 2006 as a Limited Liability Company with the goal of making a profit by supplying the construction industry with products such as aluminum building structures.
In this course work, for simplicity of calculations, we use one type of product - aluminum structures for glazing (assembled) - product unit - 10 sq. m.
The company plans to produce 10,000 sq. m. aluminum structures, i.e. 1000 units of production per year. Selling price of 1 unit of product = 11566.01. Cost of 1 unit of prod. –6421.45 rub.
Chapter 1.Authorized capital and property of the enterprise
PROPERTY - a set of things and material assets that are primarily owned by a person or in the operational management of an enterprise or organization. PROPERTY also includes money and securities. The range of objects included in the PROPERTY depends on the form of ownership to which this PROPERTY belongs.
A set of things and property rights to receive things or other property satisfaction from other persons (asset). Thus, by establishing rules on the liability of enterprises for their obligations, the law determines its volume within the limits of the PROPERTY belonging to them (assigned to them), which, according to the law, can be foreclosed on.
A set of things, property rights and obligations that characterize the property status of their bearer (asset and liability). Associated with this understanding of PROPERTY is universal legal succession (transfer to another person of assets and liabilities - rights and obligations) during inheritance and termination of legal entities due to reorganization.
AUTHORIZED CAPITAL (fund) - a set of contributions (in monetary terms) to property when creating certain types of commercial organizations (business companies and partnerships) to ensure its activities in the amounts determined by the constituent documents or legislation. The peculiarities of the legal status of credit institutions created in the form of limited liability companies, the rights and obligations of their participants are also determined by the laws regulating the activities of credit institutions.
Art. 87 Civil Code of the Russian Federation.
Currently, the legal features of a limited liability company are established by Federal Law dated 02/08/1998 No. 14-FZ “On Limited Liability Companies”. This document, in particular, establishes:
The AUTHORIZED CAPITAL of a limited liability company must be paid by its participants at least half at the time of registration of the company. The remaining unpaid portion of the company's authorized capital is subject to payment by its participants during the first year of the company's activity. If this obligation is violated, the company must either announce a reduction in its authorized capital and register its reduction in the prescribed manner, or terminate its activities through liquidation.
The authorized capital of ALUKON LLC was formed from funds contributed by two founders in equal shares in the amount of 6 million rubles, i.e. 3 million rubles each – from each founder.
Property of ALUKON LLC:
1. Production building (hangar) – constructed from metal structures and sandwich panels.
2. Computer technology, production and technological equipment.
3. Motor transport.
4. Electrical instrument.
5. Industrial and household equipment.
6. Cash in the bank account remaining after the acquisition of fixed assets and their use in circulation from the authorized capital.
Basic funds
FIXED ASSETS, funds - fixed capital, long-term means of production, involved in production over many cycles, with long depreciation periods. Fixed assets (funds) include land, industrial buildings, structures, machinery, equipment, instruments, tools, that is, physical capital. The volume of fixed assets is calculated in monetary terms, in the form of their value. Because of this, fixed assets are sometimes characterized as funds invested in fixed assets of production.
DEPRECIATION (from Latin amortisatio - repayment) - depreciation of fixed assets calculated in monetary terms in the process of their application, production use. Depreciation is at the same time a means, a method, a process of transferring the value of worn-out means of labor to the product produced with their help. The instrument for compensating for the depreciation of fixed assets is depreciation charges in the form of money allocated for repairs or construction, or the production of new fixed assets. The amount of depreciation charges is included in the production costs (cost price) of the product and thereby turns into the price. The manufacturer is obliged to accumulate depreciation charges, setting them aside from the proceeds for the products sold. Accumulated depreciation charges form a depreciation fund in the form of funds intended for reproduction and reconstruction of worn-out fixed assets. The amount of annual depreciation charges of an enterprise or organization is determined as a share of the original cost of objects representing fixed assets. The standard value of this valley is called the depreciation rate.
Types of valuation of fixed assets:
In the management of fixed assets, a differentiated system of valuations is used, which is determined by the target setting for measuring the value of fixed capital: for internal production activities and evaluation of results, for calculating depreciation and calculating taxes, for sale and rental, collateral transactions, etc. The basic types of valuations of fixed assets are: initial, restoration and residual value.
The full initial cost of the enterprise's fixed assets is the sum of the actual costs in current prices for: the acquisition or creation of means of labor: the construction of buildings and structures, the purchase, transportation, installation and installation of machinery and equipment, etc. At the full initial cost, the fixed assets are taken onto the balance sheet of the enterprise, and it remains unchanged throughout the entire service life of the means of labor and is revised when revaluing the enterprise's fixed assets or is clarified during modernization or major repairs. Depreciation of fixed assets is also calculated at the full original cost. standards in force on the specified date.
The full replacement cost is the sum of the estimated costs for the acquisition or construction of new means of labor, similar to those being revalued.
The residual economic value of fixed assets is the difference between the full initial or full replacement cost and accrued depreciation, i.e. This is the monetary expression of the value of the means of labor not transferred to manufactured products on a certain date. Residual value allows you to judge the degree of deterioration of labor tools, plan their renewal and repair. When carrying out revaluations of funds, the amount of accrued depreciation for each unit of means of labor is simultaneously clarified. The replacement cost taking into account wear and tear is also determined. It is calculated as a percentage of the full replacement cost based on accounting data.
Book value is the cost at which fixed assets are taken into account in the balance sheet of an enterprise based on accounting data on their availability and movement. On the balance sheet of the enterprise, the cost of fixed assets is listed in a mixed valuation: objects that were revalued are accounted for at their replacement cost on the established date, and new means of labor acquired (or built) after the revaluation are accounted for at their original cost. In the practice of enterprises and in methodological materials, the book value is often considered as the initial value, since the replacement value at the time of the last revaluation coincides with the original value as of this date.
Assessing and improving the use of fixed assets solves a wide range of economic problems aimed at increasing production efficiency: increasing production volume, increasing labor productivity, reducing costs, saving capital investments, increasing profits and return on capital and, ultimately, increasing the standard of living of society.
Fixed assets of Alyukon LLC:
1. Buildings and structures:
Production hangar with an initial cost of 840 thousand rubles
The useful life is over 30 years. (10th depreciation group) 100%/30 = 3.33% per annum
The annual amount of depreciation will be = 840 * 3.33 = 28 thousand rubles / year.
2. Power equipment:
Electric power plants (electrical transformers, converters) that provide a continuous supply of electric current to production equipment.
The useful life is over 15 to 20 years. (7th depreciation group) 100%/15 years = 6.67% per year.
The annual amount of depreciation will be = 6.67% * 52.50 t.r. = 3.5 t.r.
3. Working machines and equipment:
A) Computers (computing equipment): Useful life from 3 to 5 years inclusive. 100%/5 years = 20% per year
Annual depreciation amount = 126 thousand rubles * 20% = 25.2 thousand rubles / year.
B) Radial saws: Useful life over 15 to 20 years inclusive. 100%/15 years = 6.67% per year.
The annual amount of depreciation will be = 393.75 * 6.67% = 26.25 t.r./year
C) Copying (milling) machine The useful life is over 15 to 20 years inclusive. 100%/15 years = 6.67% per year.
The annual amount of depreciation will be = 336 * 6.67% = 22.45 tr./year.
D) Pneumatic press. Useful life over 10 to 15 years inclusive (6th group). 100%/10 years=10% per year.
The annual amount of depreciation will be = 252*10% = 25.2 tr/year.
E) Electric drills. Useful life over 1 to 2 years inclusive (1st group). 100%/2 years = 50%.
The annual amount of depreciation will be = 37.8 * 50% = 18.9 tr/year
F) Glass cutting machine. Useful life over 7 to 10 years inclusive (5th group). 100%/10 years = 10% per year.
The annual amount of depreciation will be = 10% * 189 tr. = 18.9 thousand rubles/year.
G) Production line for assembling double-glazed windows. Useful life over 7 to 10 years inclusive (5th group). 100%/10 years = 10% per year.
The annual amount of depreciation will be = 10% * 630 tr. = 63 thousand rubles/year.
4. Vehicles: Useful life over 5 to 7 years inclusive. (4th group).100%/7 years = 14.28% per year
The annual amount of depreciation will be = 14.28% * 420 tr. = 60 thousand rubles/year.
5. Industrial and household equipment. Useful life over 3 to 5 years inclusive (third depreciation group). 100%/5 years = 20% per year.
The annual amount of depreciation will be = 20% * 70 tr. = 14 thousand rubles/year.
All of the above-described fixed assets - building, equipment, inventory - were purchased, delivered and installed using funds from the authorized capital of the enterprise.
The specific gravity of an element of fixed assets is calculated using the formula:
Where ∑N is the total cost of all fixed assets, and Ni is the cost of the element of fixed assets, the share of which in the total amount is calculated.
Based on the calculated data, we will fill out the table. 3.
Cost of fixed assets
Table 3
Structure elements Initial cost, thousand rubles
Specific gravity of element %2
Annual amount of depreciation, thousand rubles. 1. Buildings and structures 840* 25.02 28 2. Power equipment 52.5* 1.56 3.5
3. Working machines and equipment,
Including:
1964.55* 58.52 199.9 A - computers (computer equipment) 126* 3.75 25.2 B - radial saws 393.75* 11.73 26.25 C - copying (milling) machine 336* 10, 01 22.45 D - pneumatic press 252* 7.51 25.2 E - electric drills 37.8* 1.13 18.9 F - glass cutting machine 189* 5.63 18.9 G - glass unit assembly production line 630* 18.77 63 Vehicles 420 12.51 60 Industrial and business equipment 70 2.09 14 Other types of fixed assets 10 0.30 - TOTAL 3357.05 100 305.4
* the amount of costs for working machines, equipment, buildings and structures is determined by their price, taking into account costs in the amount of 5% of the cost of installation and transportation.
Working capital
WORKING CAPITAL - working capital, part of the means of production, entirely consumed during the production cycle; usually include cash, materials, raw materials, fuel, energy, semi-finished products, spare parts, work in progress, deferred expenses calculated in monetary terms, as well as low-value and wearable items. The cost of working capital assets is determined by summing the costs of their individual types.
MATERIAL AND PRODUCTION INVENTORIES (MPS)
Used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services);
Intended for sale;
Used for the management needs of the organization - other working capital.
PRODUCTION IN PRODUCTION - partially finished products that have not gone through the full production cycle provided for by the technology, which is necessary so that the products can be sent to the customer, put on the market for sale, or shipped to the finished goods warehouse.
FINISHED PRODUCTS - part of the inventories intended for sale (the final result of the production cycle, assets completed by processing (assembly), the technical and quality characteristics of which comply with the terms of the contract or the requirements of other documents, in cases established by law).
Conditions for calculating the need for working capital:
Structure of the production cycle (share of technological time)
Specific weight of technological time – 0.125
ttechn=/>ttechn.i=(1.3+0.4+0.7+0.8+2.4+1.2+1.2)=8 hour =8 hour / 8hour/workday * 30 cal.day / 22working day= 1.36 cal.day
Production cycle Tc=1.36/0.125 =10.88 cal days
Stock standards for materials and components (calendar days)
tzap.m.=60cal.day
Standards of stock of finished products in the warehouse (calendar days)
Zdn.=10cal.days
We determine the production inventory standard using the formula:
Where Zdn is the stock norm in days (=60 days)
q – production volume in physical terms (1000 units of production per year)
M – material intensity of the product (= 1400 rubles/unit)
Dk – number of calendar days in the period (365)
We determine the costs of work in progress using the formula:
Where z is the cost per unit of production (cost
products = 6421.45 thousand rubles/product unit),
Tc – duration of the production cycle in days
Prince -cost increase coefficient, calculated using the formula:
Kn.z.=0.5*(1+/>)
Where Zn – initial costs for products = 1400 rubles/unit of product.
Kn.z.=0.5*(1+/>)=0.609
Finished product inventories are determined by the formula:
Ngp=Zdn*/>= 10*/>=175.9301 thousand rubles.
We will accept the amount of other working capital in the amount of 15% of the amount of all other working capital calculated above:
(Nnzp+Npr.z.+Ng.p.)*15%= (230.137+116.5717+175.9301)*15%=78.39582 thousand rubles.
Based on the calculations performed, we will fill out a table of the cost of working capital.
Cost of working capital:
Table 4
Types of working capital Cost, thousand rubles Share, % 1. Inventories of raw materials, supplies, etc. 230.137 38.29% 2. Costs of work in progress 116.572 19.40% 3. Inventories of finished goods 175.930 29.27% 4. Other working capital 78,396 13.04% TOTAL 601,035 100
Let's calculate the working capital turnover ratio based on the data obtained:
Sales volume = 1000 * 11566.01 rub. = 11566.01 tr.
Amount of working capital = 601,035 tr.
/>Number of revolutions =Kob=/>
Duration
one revolution in days
Chapter 2.Enterprise production program
ANNUAL WORKING TIME FUND for 2007:
With a 40-hour workweek - 1986 hours;
The number of working days with a 5-day work week with two days off is 249.
Description of the technological process:
LLC "ALUKON" produces aluminum structures for glazing buildings with a variety of architectural solutions, almost any complex shape.
The product range includes structures for glazing balconies and loggias, windows and doors of any complexity, partitions with thermal insulation and anti-noise filling, prefabricated pavilions, winter gardens.
All products are manufactured according to drawings calculated by designers on a computer using special software packages that use the original data provided by the customer on the dimensions of the structure, the necessary quantitative and qualitative indicators of the structure.
The aluminum profile and components received for production as raw materials are unloaded from the vehicle body using a crane and placed on racks in the warehouse. From the warehouse, the profile is manually brought to the radial saw, placed on the receiving guides, from where they are easily fed for cutting. For each of the three brands of aluminum profiles used in production, a radial saw is designed for this type.
On the street, hoses for extracting dust and shavings are connected to a waste heap-dust collector, which is cleaned as the waste heap is filled. All small profile scraps are collected and disposed of.
After cutting, the workpieces of future structures are sorted and transported on a special trolley to the assembly site, to the place of milling of grooves and holes, to the place of cutting holes and technological grooves.
Milling of grooves and holes occurs on a “copying” machine; here the profile is installed at the required length marks, clamped with a pneumatic clamp, and using a lever with a switch, the operator moves a rotating cutter along the profile, which follows the contour of the template, describing it from the inside. The copying machine is also equipped with a chip dust collector and is connected to a common exhaust system. After milling is completed, the workpieces are transported to the assembly site of the entire structure.
The cutting of technological grooves and holes takes place on a small pneumatic press, which has a moving part covered with a steel mesh. The workpiece is inserted at one end into the steel matrix, and the operator presses the pedal lying on the floor with his foot; the press cuts out a groove and, when the pedal is released, returns to its original position, the profile is pulled out and the next one is inserted. The cut blanks are transported to the assembly site. The cut-out parts of aluminum slide along guide trays into a receiving box behind the machine and are subsequently scrapped.
While the blanks are processed, the glass shop prepares glass and double-glazed units for insertion into structures. Cutting, cutting glass and assembling double-glazed windows is carried out in a semi-automatic mode with the participation of two operators and 3 assemblers of double-glazed windows using a glass cutting machine and high-tech equipment for assembling double-glazed windows. All illiquid residues are placed in a steel box and crushed, and subsequently disposed of. The glass, ready for installation, is transported on a trolley to the assembly site, from where assemblers take it.
The assembly of structures is carried out on trestles or stands, specially equipped with shelves for tools, fasteners and accessories. Here, if necessary, all technological holes are drilled using a power tool (electric drill). All locks are adjusted on the structure and packed with plastic film and thick paper. After packaging, the finished product is marked, equipped with additional materials, fasteners, and moved to the site of finished structures.
To carry out technological control and assess the quality of manufactured products, a quality control department is provided.
To carry out minor routine repairs of equipment, the workshop includes an electrician.
Finished products are loaded manually by loaders into vehicles from the site of finished structures (finished product warehouse). On average, 1 loader will be able to load 1.5 units of product per day (8 standard hours). The territory of the enterprise is located within the city, but, because... manufactured products are intended for installation (assembly) at various construction sites; ALUKON LLC uses road transport to deliver structures to the site. In 1 working day, a forwarding driver can deliver 4 units of products to sites.
The company operates on a 1-shift basis, with an 8-hour working day.
Based on statistical data, we note that more and more square meters are being built and put into operation in the region every year. area of residential and public buildings. For example, in 2007, 2.5 million sq.m. were put into operation in the region. The share of aluminum structures from this volume will be approximately ~ 1%. In construction, technologies for the rapid construction of buildings from metal frames, which in turn involve the use of stained glass aluminum glazing, are increasingly being used. The need for products of this type = 2.5 million * 1% = 25 (*10) thousand sq.m., the demand for products of this type in the region continues to grow by 10-15% per year.
The production capacity of the enterprise equipment is expressed by the formula:
Mij=Nij*Fefij*nij,
where M is production capacity in the corresponding natural units;
Nij is the hourly productivity rate of a piece of equipment in natural units;
Fefij - effective fund of operating time of a unit of equipment per year Effective fund of operating time of equipment
Fef= (365 weekends and holidays)*(working day length)*(1-/>), where /> - planned equipment downtime=4%
Feff=1986*(1-0.04)= 1906.56
nij - number of equipment units;
i- type of product;
j - type of equipment.
Calculation of equipment production capacity
Table 5
Equipment model
nij - Number of equipment, pcs.
tij - Labor intensity, n.-h
Nij hourly rate of equipment productivity in natural units
Tefij effective operating time of a piece of equipment per year
Mij production capacity of a unit of equipment, nat. units
A - computers (computer equipment) 6 1.3 4.615385 1906.56 8799.51 C - radial saws 3 0.4 7.5 1906.56 14299.20 D - copying (milling) machine 4 0.7 5, 714286 1906.56 10894.63 E - pneumatic press 2 0.8 2.5 1906.56 4766.40 F - electric drills 12 2.4 5 1906.56 9532.80 G - glass cutting machine 1 1.2 0 .833333 1906.56 1588.80 H - glass unit assembly production line 1 1.2 0.833333 1906.56 1588.80 TOTAL 29 8
The production capacity of the entire enterprise is limited by the production capacity of the equipment and, as we see from the table, min(Mij) = 1588.8 units of production per year.
The maximum quantity of commercial output, taking into account the production capacity utilization rate (0.63) = (1588.8*0.63) = 1000 units of production per year.
In labor terms it looks like this:
W= PMnat * tij,
Where PMij = 1000 units of production per year is the production capacity of the equipment, natural units.
tij – labor intensity of processing a unit of production (10 sq. m.) = 8 standard hours.
Planned selling price of 1 unit of product = 10,608.24 rubles.
In value terms, the PM will be = 1000 units per unit * 10608.24 rubles. = 10608.24 tr.
Based on the calculations, fill out the table:
Indicators of the enterprise's production capacity
Table 6
Indicators (per year) Indicator value
Commercial products
A) in kind, units of prod.
1000 B) in labor terms, n.h. 8000 V) in value terms, thousand rubles. 11566.01
Chapter 3.Enterprise personnel
PERSONNEL - the personnel of an institution, enterprise, company or part of this composition, distinguished based on the nature of the work performed, for example, management personnel.
ADMINISTRATIVE AND MANAGEMENT PERSONNEL (AUP) - employees of the management apparatus, employees included in the administration of a company, enterprise, organization, office workers, management of enterprises and institutions.
INDUSTRIAL AND PRODUCTION PERSONNEL - the main personnel of the enterprise directly engaged in production activities or serving them.
SUPPORT WORKERS
Auxiliary workers are part of the enterprise’s employees who are not directly employed in the main production, but perform auxiliary functions.
Calculation of personnel requirements:
In this course work, we use only the three categories of personnel listed above - administrative and managerial, industrial and production and auxiliary.
Management personnel include:
1. Director of the organization
2. Chief accountant
3. Manager
Support staff include:
4. Quality Control Controller
5. Electrician
6. Cleaner (service personnel)
7. Security Guard
Industrial and production personnel include:
8. Design engineers
9. Main production workers
10. Movers
11. Delivery drivers
To calculate the need for industrial production personnel, fill out the following table 7:
Balance of working time of one payroll worker for a year
Table 7
Indicators Value of indicator 1. Calendar time, days. 365
2. Non-working hours:
A) weekends
B) holidays
3. Number of working days 249 4. Working days with reduced duration (by 1 hour), days. 6 5. Nominal time fund, hour. 1986 6. Regular and additional vacations, days. 18 7. Study leave, days.
8. Sick leave, days.
9. Useful working time fund 1762
An effective fund for a temporary worker. Number of main workers
Feff = Nominal working time – vacation* (working day duration)
Feff=1986-28*8=1762 hour/(year*1work)
Number of main production workers:
Rmain= W/ Feff1work = ==5 people
Of these, the need for designers (engaged in activities with only one type of equipment - computers) = = = 1 person.
Let's calculate the need for loaders:
Time spent on 1 unit of continuation. one loader
8/1.5=5.33 standard hour.
Total time for loading the planned number of units of product per year = 5.33 * 1000 = 5333 standard hours.
Required number of loaders = = = =4 people
Let's calculate the need for driver-forwarders:
Time spent on 1 unit of continuation. one delivery driver
8/4=2 normal hours.
Total time for delivery to sites of the planned number of units of production per year = 2 * 1000 = 2000 standard hours.
Required number of forwarding drivers = = = =2 people
Total number of industrial and production personnel = number of main workers + number of loaders + number of forwarding drivers
5+4+2 = 11 people
The number of support and management personnel was taken for practical reasons in a minimum number (1 person each) in the expectation that each performs their functions to a sufficient extent:
Director-1
Chief Accountant -1
Manager -1
TOTAL = 3 people
Support staff:
Security guard – 1 person.
Cleaner – 1 person.
Quality Control Controller – 1 person.
Electrician – 1 person.
TOTAL – 4 people.
Based on the calculations performed, fill out the table below:
Table 8
Personnel categories Number of people on payroll % of total Management personnel 3 16.67 Main production workers 11 61.11 Support personnel 4 22.22 Total 18,100
Staff remuneration:
The calculations are based on the subsistence minimum for the working population as of the second quarter of 2007 = 4116 rubles.
The wages of the main production workers, loaders and freight forwarders drivers are calculated depending on the implementation of the production plan (Salary +% - indirect piece-rate wages).
The salary portion of the salary of each of these employees, as well as administrative, managerial and support staff, is calculated based on the importance of the employee, and is given below in the staffing table:
The percentage part of the salary depends on the fulfillment of the set production plan.
Calculation of the wage fund for industrial production personnel:
The wage fund is calculated on the basis of 100% fulfillment of the production plan, i.e. 1000 units of production.
The calculation results are shown below in Table 9.
Calculation of the percentage of wages of industrial production personnel
Table 9
No. Indicators Values of indicators
basic
production
Loaders Forwarding drivers 1. Product volume, units. 1000 1000 1000 2. Piece price per unit. products, rub. 200 120 90 3. Tariff wage fund, rub. 200000 120000 90000 4. Bonuses for completing tasks (20-30% of the salary base), rub. 40000 24000 18000 5. Basic salary (items 3+4), rub. 240000 144000 108000 6. Allowances for professional skills, work experience, rub. (10% of the tariff fund of salaries) 20000 9000 7. Additional payments for working conditions, rub. 10000 8. Additional wages (items 6+7), rub. 30000 9000 9. Annual wage fund (items 5+8), rub. 270000 144000 117000 10. Average monthly salary of 1 employee, rub. 4500 3000 4875
Total annual wage fund for industrial production personnel = 270,000 + 144,000 + 117,000 = 531 thousand rubles.
Staffing table of the enterprise
Table 10
Structural unit Main functions of the unit Position Number of staff units Salary, rub. Annual salary fund, thousand rubles. AUP Management of the organization Director 1 20000 240 AUP Management of the organization Chief Accountant 1 15000 180 AUP Management of the organization Manager 1 10000 120 Quality Control Quality Control Controller Quality Control 1 8000 96 Security Security of the organization's property Security guard 1 6000 72 OP Service personnel Cleaner 1 4116 49, 392 Production Production functions Engineer -constructor 1 4116 49.392 Production Production functions Main worker 4 4116 197.568 Production Production functions Loader 5 4116 246.960 Transport Transport functions Forwarding driver 2 4116 98.784 TOTAL 18 1350.096
Chapter 4.Financial results of the enterprise
4.1.Calculation of unit cost of production
* 10 m2 of aluminum structures are taken per unit of production
To calculate the cost per unit of production, we determine the cost items:
1. Material costs are 1,400 rubles per unit of product.
2. Salary costs (variables)
Annual wage fund for industrial production personnel / annual production volume = 531 thousand rubles / 1000 = 531 rubles / unit of production
3. Contributions for social needs (variables) = 531 rubles * 26% = 138.06 rubles / unit of product
Total sum of variable costs per unit of production = Contributions for social needs (variables) per unit of production + Annual wage fund of industrial production personnel per unit of production + Material costs per unit of production
∑ = 1400+531+138.06= 2069.06 r/unit of production
4. Cost estimate for management (fixed costs):
4.1. Depreciation of equipment = 305.4 thousand rubles/year.
4.3. Current repair of equipment (5% of the cost) = 1964.5524 thousand rubles * 5% = 98.228 thousand rubles / year.
4.5. Salary of staff according to the staffing table = 1,350,096 rubles/year.
4.6. Deductions for social needs (UST = 26% of payroll) = 26% * 1350.09626 thousand rubles. =351.025 thousand rubles.
4.7. Other management costs (20%-50% of the total cost of cost items from paragraphs 4.1 to paragraph 4.6 according to the methodological assignment)
=(305.4+196.455+98.228+42+1350.096+351.025)*50% = 1171.602 thousand rubles.
Based on the calculations performed, we will draw up an estimate of management costs (Table 11)
Cost estimate for management
Table 11
No. Cost items Value, thousand rubles. 1. Depreciation of equipment 305.4 2. Maintenance of equipment (10% of cost) 196.455 3. Current repairs of equipment (5% of cost) 98.228 4. Maintenance of transport (10% of cost) 42 5. Salaries of auxiliary workers of the enterprise, management personnel and key workers (salary part of the salary). 1350.096 6. Contributions for social needs 351.025 7. Other management costs (50% of the total cost of cost items from 1 to 7) 1171.602 TOTAL management costs 3514.806
Let's calculate the management costs per unit of production based on the implementation of the plan of 1000 units of production per year:
Management costs /1000 = 3514.806 thousand rubles / 1000 units of prod. = 3514.81 rub/unit prod.
5. Let's take commercial expenses equal to 15% of production costs.
Production cost = 3514.81 + 2069.06 = 5583.87 rubles.
Selling expenses = Production cost * 15% =
5583.87*15% = 837.58 rubles/unit. cont.
Based on the data obtained, fill out Table 12 - Calculation of product costs:
Cost calculation per unit of production
Table 12
Calculation items Indicator value, rub. 1. Basic materials (variable costs) 1400 2. Salaries of main employees (piece rate) (variable costs) 531 3. Social contributions (variable costs) 138.06 4. Management costs 3514.81 5. TOTAL production cost 5583.87 6. Selling expenses 837.58 7. TOTAL total cost per unit of production 6421.45
4.2 Enterprise profit: types, distribution, use
PROFIT is the difference between the income of an economic entity (for example, a company) and total costs. This most general definition, apparently, is capable of covering numerous definitions available in the literature: political-economic (where P., based on different understandings of its economic nature, is defined differently for socialist and capitalist enterprises), accounting and financial (balance sheet P., net P., etc.); P. in the economic and mathematical sense, which is characterized as the difference between the income and costs of an economic entity, calculated in estimates of the optimal plan (in objectively determined estimates).
There is a fundamental difference between actual profit and economic profit: in the first case, P. is measured by the difference between the company’s income and costs, including costs and depreciation; in the second, opportunity costs are also taken into account.
TYPES OF PROFIT
A distinction is made between accounting profit and net economic profit. As a rule, economic profit refers to the difference between total revenue and external and internal costs.
The number of internal costs also includes the normal profit of the entrepreneur. (An entrepreneur's normal profit is the minimum payment required to retain entrepreneurial talent.)
Profit, determined on the basis of accounting data, is the difference between income from various types of activities and external costs.
Currently, there are five types (stages) of profit in accounting: gross profit, profit (loss) from sales, profit (loss) before tax, profit (loss) from ordinary activities, net profit (retained profit (loss) of the reporting period).
Gross profit is defined as the difference between revenue from the sale of goods, products, works, services (minus VAT, excise taxes and similar mandatory payments) and the cost of goods, products, works and services sold. Revenue from the sale of goods, products, works and services is called income from ordinary activities. Costs for the production of goods, products, works and services are considered expenses for ordinary activities. Gross profit is calculated using the formula
where VR is sales revenue; C – cost of goods, products, works and services sold.
Profit (loss) from sales is gross profit minus administrative and selling expenses:
where Ru are management costs; Rk – commercial expenses.
Profit (loss) before taxation is profit from sales taking into account other income and expenses, which are divided into operating and non-operating:
where Sodr – operating income and expenses; Svdr – non-operating income and expenses.
Operating income includes income related to the provision of the organization's assets for temporary use for a fee; receipts related to the provision of payment rights arising from patents for inventions, industrial designs and other types of intellectual property; receipts related to participation in the authorized capitals of other organizations (including interest and other income on securities); proceeds from the sale of fixed assets and other assets other than cash (except foreign currency), products, goods; interest received for the provision of funds to the organization for use, as well as interest for the bank’s use of funds held in the organization’s account with this bank.
Operating expenses are expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets; costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property; expenses associated with participation in the authorized capital of other organizations; interest paid by an organization for providing it with funds (credits, borrowings) for use; expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products; expenses associated with payment for services provided by credit institutions.
Non-operating income includes fines, penalties, penalties for violation of contract terms; assets received free of charge, including under a gift agreement; receipts for compensation of losses caused to the organization; profit of previous years identified in the reporting year; amounts of accounts payable and depositors for which the statute of limitations has expired; exchange differences; the amount of revaluation of assets (with the exception of non-current assets).
Non-operating expenses include fines, penalties, penalties for violation of contract terms; compensation for losses caused by the organization; losses of previous years recognized in the reporting year; amounts of receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection; exchange differences; the amount of depreciation of assets (except for non-current assets).
Profit (loss) from ordinary activities can be obtained by subtracting from profit before tax the amount of profit tax and other similar mandatory payments (the amount of penalties payable to the budget and state extra-budgetary funds):
where N is the amount of taxes.
Net profit is profit from ordinary activities, taking into account extraordinary income and expenses (Fig. 20):
where Chdr is extraordinary income and expenses.
Extraordinary income is considered to be income arising as a consequence of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.). These include insurance compensation, the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. Extraordinary expenses include expenses that arise as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.). P.).
The net profit of an enterprise, i.e. the profit remaining at its disposal, is defined as the difference between the balance sheet profit and the amount of income taxes, rent payments, export and import taxes.
Net profit is used for production development, social development, material incentives for employees, the creation of a reserve fund, payment to the budget of economic sanctions related to the enterprise's violation of current legislation, for charitable and other purposes.
Using the cost method of pricing (In general, the price formation model using cost pricing methods can be represented as follows: Total costs + Desired income + Indirect taxes in price) we calculate the wholesale price of a unit of production:
Copt = Full+N+NP
Tsopt – wholesale unit price
N – markup, which includes a profitability level of 40% and compensates for a profit tax of 24% and a value added tax of 18% (the value is directly dependent on the cost)
Full - Full cost per unit of production = 6421.45 rubles 27
N=K*Full,
where K is the numerical coefficient
Through mathematical calculations I found the coefficient
Tsopt=(Full+0.5264*Full)= 9801.70 rub.
VAT = Tsopt*18%= 9802.70*18% = 1764.31 rub.
Selling price Tsotp = Tsopt + VAT = 1764.31 + 9802.70 = 11566.01 rub.
The total cost of all products = production volume for the year * Cost of 1 unit. = 1000 units of prod.*6421.45 rub. = 6421.45 thousand rubles.
Sales revenue = annual production volume * Tsopt = 1000 * 9802.70 =
9802.7 thousand rubles.
Profit from sales = Sales revenue (excluding VAT) – Full cost of all products
9802.7 thousand rubles. -6421.45 thousand rubles. = 3380.25 thousand rubles.
Income tax, NP =24%*3380.25 thousand rubles. = 811.26 thousand rubles.
Net profit = Profit from sales - NP
3380.25 thousand rubles. -811.26 thousand rubles. = 2568.99 thousand rubles.
Calculation of unit price and net profit amount
Table 13
Indicators Meaning of indicator 1. Total cost per unit of production, rub.
2. Product profitability level, %
3. Wholesale price per unit of production, rub. 9802.70 4. Value added tax (at the rate of 18%), rub. 1764.31 5. Selling price per unit of production, rub. 11566.01 6. Total cost of all products, thousand rubles. 6421.45 7. Sales revenue at wholesale prices, thousand rubles. 9802.70 8. Profit from sales, thousand rubles. 3380.25 9. Income tax (at a rate of 24%), thousand rubles. 811.26 10. Net profit, thousand rubles. 2568.99
Using the calculated data, we can determine the critical production volume (i.e., the profitability threshold) of a given enterprise:
qcr=Z/(Zopt-zper),
where qcr is the critical volume of production in physical terms
Z-value of fixed costs for the entire volume of production =
Management costs + commercial expenses (15%) = 3514.806 + 15% = 4042.0269 thousand rubles.
zper – specific variable costs per unit of production = variable costs + commercial expenses (15%) = 2069.06 + 15% = 2379.419 rubles.
Tsopt = 9802.70 rub.
qcr = 4042.0269 thousand rubles / (9802.70 rubles / 1 unit of prod. -2379.419 rubles / 1 unit of prod.) = 544.50 units cont.
Let's determine the margin of financial strength:
Let's calculate the indicators to fill out the summary table of the main economic indicators:
Indicators of efficiency of use of fixed assets:
Capital productivity=
Capital intensity=
/>=/>=0,3424
Salary fund:
Salary main workers (piece rate) + salary fund permanent =
531 thousand rubles + 1350.096 thousand rubles. = 1881.096 thousand rubles.
Average monthly salary of 1 employee:
1881.096 thousand rubles/12/18= 8708.77 rubles.
Production of marketable products per 1 worker =
Production of marketable products per 1 main worker =
Costs per 1 ruble of commercial products, rub.
Product profitability, %
PRODUCT PROFITABILITY - the ratio of profit from the sale of a product to the total costs (cost) of its production and circulation.
Return on sales, %
SALES PROFITABILITY - the ratio of profit from product sales to sales volume for a certain period.
Return on assets, %
where the assets of the enterprise are money, accounts receivable, working capital, fixed capital and intangible assets.
Enterprise assets = Cost of fixed assets + working capital + fixed (authorized) capital = 3357.05 thousand rubles. + 601.035 thousand rubles. + (6000-3357.05-601.035) thousand rubles. = 6000 thousand rubles.
Return on assets, %= />
Conclusion
The notional enterprise is profitable. Net profit amounted to 2568.99 thousand rubles. at the end of the year. The enterprise is capable of paying off short-term obligations; labor productivity is high.
Net profit can be used to increase the productivity of the enterprise by more than 1.5-1.7 times by increasing production capacity through the purchase of 2 types of equipment that clearly limit the volume of products - a machine for cutting glass (1) and a production line for assembling double-glazed windows (2). But because This is due to the need to increase production space, hire additional key production workers and the emergence of other costs; it is necessary to first conduct marketing research (using funds from the net profit received by the enterprise) to determine the increase and/or decrease in demand for these products in the regional market. In this case, the risk will be justified.
Summary table of the main economic indicators of the company's activities
No. Indicators Value of indicator 1. Volume of marketable products, thousand rubles. 11566.01 2. Volume of commercial products, n.-h. 8000 3. Profit from sales, thousand rubles. 3380.25 4. Net profit, thousand rubles. 2568.99 5. Total cost of production, thousand rubles. 6421.45 6. Cost of fixed assets, thousand rubles. 3357.05 7. Cost of working capital, thousand rubles. 601,035 8. Number of personnel of the enterprise, people. 18 Including: main workers 11 Managers, specialists and employees 9 9. Personnel wage fund, thousand rubles. 1881,096 10. Average monthly salary per employee, rub. 8708.77 11. Efficiency of use of fixed assets: 12. - capital productivity 2.52 - capital intensity 0.3424 13. Fixed assets turnover ratio 19.24 14. Duration of one turnover, days. 18.97 15. Production of marketable products calculated: - per worker, thousand rubles. 642,566 - per main worker, thousand rubles. 1051.455 16. Costs per 1 ruble of commercial products, rub. 0.55 17. Product profitability, % 52.64 18. Sales return, % 29.23 19. Return on assets, % 42.81 20. Critical production volume, units. 544.50
Bibliography:
1. Novitsky N.M. Organization of production at enterprises - M.: “Finance and Statistics”, 2002
2. Economics of Enterprises / Ed. N.A. Safronova - M.: Yurist, 2004.
3. Tax Code of the Russian Federation.
4. Labor Code of the Russian Federation.
5. Merkushova N.I. Economics of organizations (enterprises). Educational and methodological manual. Samara Institute of Management, Samara, 2005.
6. RaizbergB. A., Lozovsky L. Sh., Starodubtseva E. B. Modern economic dictionary. 5th ed., revised. and additional - M.: INFRA-M, 2007. - 495 pp. - (B-ka of dictionaries “INFRA-M”).
Lesson topic: Economic fundamentals of the company's activities.
Lesson type: lesson of generalization and systematization of knowledge, skills and abilities.
Lesson type: business game "Business".
Lesson objectives:
- educational: generalization and systematization of knowledge on the topics: “Supply and Demand”, “Market”, “Production”; "Competition";
- developing: promote the development of economic thinking skills, the ability to apply theoretical knowledge in practice and carry out economic calculations;
- educational: promote improvement of cooperation skills; fostering independence and vitality, responsibility when making important decisions, and goodwill towards others.
Basic concepts:
Lesson equipment: tables: “Answers to the test”, “Test yourself!”, “Dependence of the number of lunches on the price”, “Calculation of the results of the activities of the cafe “___________________””, “Results of the activities of companies”; “Economic dominoes”; “Traffic light” cards; calculators ; tests.
Epigraph for the lesson: The pursuit of profit is the only way people can satisfy the needs of those they don't know at all. ( Friedrich von Hayek)
DURING THE CLASSES
I. Organizational moment
1. Greeting
2. Checking absentees.
3. Checking students' readiness for the lesson.
II. Teacher's opening speech
– Today we have an unusual lesson. We will hold a business game “Business”. Listen to some quotes about business:
- Business is a game, the greatest game in the world - if you know how to play it. ( Thomas J. Watson)
- Business is actually a profession that requires no less knowledge and skills than law or medicine, but, in addition, it also requires the possession of money. ( Walter Baghot)
- Business is like riding a bicycle. Either you move forward or you fall. ( John D. Wright)
- A businessman who does nothing but make money is the worst type of businessman. ( Henry Ford)
– Do you understand their meaning? Do you agree with these statements? (Students' answers)
– To play the game, you are divided into groups of 4-5 people. Each group is a company - a cafe. You are competitors.
Evin Kannan (1861 – 1935) argued: “Economic competition is not war, but competition in each other’s interests.”
The activities of a company make sense for its owners only if they receive income in the form of profit. Profit is one of the main forms of monetary savings, the main source of funds for the development of the enterprise itself and the country’s economy as a whole.
Therefore, your task during the game is to obtain the greatest profit.
But before we start the game, we will admire your knowledge together - and for this we will conduct a survey using the “Traffic Light” and testing.
III. Updating of reference knowledge
Survey "Traffic Light"
“Traffic light” is a strip of cardboard, red on one side and green on the other.
During the survey, students raise the “Traffic Light” with the red or green side towards the teacher, signaling their readiness to answer. Red means “I don’t know”, green means “I know”. On a separate piece of paper, everyone notes how many times they showed the red card.
One of the children (at the teacher's choice), who showed the green card, gives the answer.
Survey on basic concepts:
- Cost price
- Revenue
- Gross profit
- Net profit
- Tax
Upon completion of the “Traffic Light” survey, students submit the results of their answers to the teacher.
Test(group work)
Find which of the following statements is correct:
1. Net profit is:
A) the income of the company manager;
B) the company’s income from sales of products;
C) sales revenue minus expenses for payment of factors of production;
D) sales revenue minus expenses for payment of factors of production, taxes and other obligatory payments.
2. How does revenue from product sales differ from accounting profit:
A) the magnitude of opportunity costs;
B) the value of marginal costs;
C) the amount of explicit costs;
D) the magnitude of economic costs.
3. A decrease in which indicator contributes to profit growth:
A) volume of sales;
B) price
B) profitability;
D) cost.
4. Revenue is:
A) the amount of income from all sources received by an individual;
B) the difference between the income received by the company and the costs it incurred;
C) the amount of revenue received by the company from the sale of goods and provision of services;
D) the same as the firm's profit.
5. Prices in a market economy:
A) grow primarily due to the desire of sellers to obtain higher profits;
B) are installed by manufacturers;
B) determined by consumers;
D) change as a result of the interaction of supply and demand.
The answers are recorded in the “Test Answers” table.
Answers to the test
Cafe name _________________________________
IV. Motivation for students' educational activities
The business game “Business” provides an excellent opportunity to remember, apply in practice, consolidate and expand knowledge on the topics: “Supply and Demand”, “Market”, “Production”, “Competition”.
This game simulates the work of competing firms producing the same products.
Game order:
- Students are divided into groups of four to five people. Each group is a company - a cafe.
- The group members determine the name of the cafe.
- The owners of each cafe decide on the price level according to the table presented on the “Lunch Price” board, remembering that the company’s goal is to obtain maximum profit.
- The presenter, according to the set price, reports the number of lunches.
- Cafe owners make calculations in a table to calculate the results.
- The amount of net profit received in a given month is recorded in the summary table “Company Performance Results” presented on the board.
- Summarizing.
- Analysis of the results of the cafe's activities.
V. Business game "Business"
The proposed game “Business” is associated with a whole complex of economic concepts and laws related to the activities of a company in the market. During the game, you have to remember the law of demand, the efficiency of production scale, and the formulas for calculating such business characteristics as cost, revenue, total and net profit, and income tax.
Students are divided into groups of four to five people. They are competitors.
Each group is a company - a cafe. Their goal is to earn big profits, since the basic principle of any company is to strive to maximize profits.
The presenter (teacher) has a table “Dependence of the number of lunches on the price.”
Only the first column of the table, “Lunch Price,” is shown on the board.
Dependence of the number of meals on price
| Lunch price | Number of lunches |
| 80.00 | 1000 |
| 85.00 | 960 |
| 90.00 | 920 |
| 95.00 | 880 |
| 100.00 | 840 |
| 105.00 | 800 |
| 110.00 | 760 |
| 115.00 | 720 |
| 120.00 | 680 |
| 125.00 | 640 |
| 130.00 | 600 |
| 135.00 | 560 |
| 140.00 | 520 |
| 145.00 | 480 |
| 150.00 | 440 |
| 155.00 | 400 |
| 160.00 | 360 |
| 165.00 | 320 |
Each group, after consulting and maintaining trade secrets, puts a price in a table to calculate the results. The price can be changed once a month. During the game, cafe owners find the optimal price for lunch.
Calculation of the results of the activities of the cafe “___________________________”
| No. | Indicators | Unit change | Month | Total | ||
| 1 | 2 | 3 | ||||
| 1 | Price | rub. | ||||
| 2 | Number of lunches per month | PC. | ||||
| 3 | Cost of lunch | rub. | ||||
| 4 | Revenue per month | rub. | ||||
| 5 | Total cost of lunches | rub. | ||||
| 6 | Total profit | rub. | ||||
| 7 | Income tax | rub. | ||||
| 8 | Net profit | rub. | ||||
Depending on the chosen price, the presenter, secretly from other teams, using the data from the table “Dependence of the number of lunches on price,” informs them about the number of lunches per month. Then the cafe owners calculate their net profit for the month.
The cost of one lunch during the entire game will be 70.00 rubles. The income tax rate is 24%.
The results of each month are recorded in the summary table “Firm Performance Results” presented on the board.
Firm performance
| Cafe name | Month | Total | ||||||||
| 1 | 2 | 3 | 4 | |||||||
| Clean profit |
Place | Clean profit |
Place | Clean profit |
Place | Clean profit |
Place | Clean profit |
Place | |
The time period covered by the game (quarter, half-year, year) is chosen by the teacher. After time, the net profit of each cafe for the entire period of operation is calculated.
The cafe that received the largest amount of net profit for the entire period of operation wins.
The results of the game are discussed on the following issues:
1. A company that has earned a large profit reports how it achieved this.
2. The company that earned less profit analyzes the reasons for the lag.
3. What activities would you do to get ahead of your competitors?
VI. Reflection(work in groups)
"Economic Domino"
Each group is given a set of cards (on each card there is a word(s) or a sign), from which they need to create formulas for determining accounting profit, economic profit, net profit, revenue, cost.
Accounting profit= revenue – cost
Economic profit= revenue – economic costs
Net profit= accounting profit – taxes
Revenue= price x quantity
Cost price= cost of raw materials + cost of materials + cost of fuel + cost of electricity + wages + depreciation + building maintenance costs + equipment maintenance costs
VII. Homework
Task. Determine the cost of production and revenue, if the company’s profit is known - 5,000 rubles, the rate of return is 25%.
Write an essay on the topic:“Why do sellers quite often resort to the following method: “If you purchase N units of a product, you will receive N+1 units at a purely symbolic price”?”
VIII. Feedback
Feedback card
Study questions
1. The company and its goals.
2. Organizational and legal forms of enterprises according to Russian legislation.
3. Economic and accounting costs and profits.
4. Law of diminishing returns.
1. The company and its goals
A company is an industrial or commercial enterprise (association) enjoying the rights of a legal entity.
The objectives of the company are:
1. Profit maximization, i.e. the excess of sales revenue over production and sales costs.
2. Increase in sales volume.
3. Increasing the growth (development) rate of the company itself.
2. Organizational and legal forms of enterprises according to Russian legislation
In accordance with the Civil Code of the Russian Federation:
“An enterprise as an object of rights is recognized as a property complex used to carry out business activities” (Article 132 of the Civil Code of the Russian Federation).
“A legal entity is an organization that has separate property in its ownership, economic management or operational management and is liable for its obligations with this property; may, on its own behalf, acquire and exercise property and personal non-property rights; bear responsibilities, be a plaintiff and a defendant in court.
Legal entities must have an independent balance sheet or estimate.
A legal entity acts on the basis of a charter, or a constituent agreement and charter, or only a constituent agreement” (Article 52).
“Legal entities can be created in the form of commercial and non-profit organizations.
Commercial organizations are legal entities that pursue profit as the main goal of their activities.
Non-profit organizations are legal entities that do not have profit as the main purpose of their activities and do not distribute the profits received among participants.
Legal entities that are commercial organizations can be created in the form of business partnerships and societies, production cooperatives, state and municipal unitary enterprises” (Article 50 of the Civil Code of the Russian Federation).
“Legal entities that are non-profit organizations can be created in the form of consumer cooperatives, public or religious organizations (associations), charitable and other foundations, as well as in other forms provided for by law” (Article 50 of the Civil Code of the Russian Federation).
3. Economic and accounting costs and profits
In its activities, the company incurs certain costs (expenses).
Accounting costs (costs) are the cost of the resources used by the company at the actual prices of their acquisition.
Economic costs (costs) are the costs of goods and services that could be obtained from the most profitable alternative use of these resources (opportunity costs).
What other types of costs does the firm incur?
Recoverable costs are expenses that a company is able to return to itself (at least after ceasing its activities).
Sunk costs are expenses that a firm cannot recover even if it goes out of business.
The firm incurs fixed costs regardless of the volume of products produced.
Variable costs change with the volume of output (costs of raw materials, materials, transport, etc.).
Average costs are costs (total) divided by the volume of output.
Average variable costs are variable costs divided by the volume of output.
Marginal costs are the additional costs that a firm incurs when its production volume changes per unit of output.
Marginal cost reaches its minimum at the level of output at which the level of variable inputs used by the firm reaches its maximum marginal productivity. In this case, the firm receives maximum marginal revenue.
Economies of scale- this is an increase in the volume of annual production, leading to a decrease in average production costs, which allows you to either make more profit per unit of production at constant prices, or reduce prices in order to win a larger market share and get a larger mass of profits.
4. Law of Diminishing Returns
According to this law, a continuous increase in the use of one variable resource in combination with a constant amount of other resources at a certain stage will lead to decreasing growth of returns, and then to declining returns.
The increase in production due to an increase in the quantity of a variable factor by one unit is called marginal product this factor.
During the production process, the company's fixed capital wears out physically and becomes obsolete morally. This necessitates its replacement and renewal due to depreciation charges.
Depreciation is monetary compensation for the depreciation of fixed assets (fixed capital) by including part of their cost in the costs of production.
Literature
1. Civil Code of the Russian Federation: part 1 [Text]: federal. Law of November 30, 1994 No. 51-FZ: adopted by the State. Duma October 21, 1994: [from last. change and additional ; in ed. dated July 13, 2015] // Collection of legislation of the Russian Federation. – 1994. – No. 32. – Art. 3301; 2015. – No. 29 (part 1). – St. 4394.
2. Safronov N.A. Economics of an organization (enterprise): a textbook for Wed. specialist. textbook establishments / N.A. Safronov. – M., 2005. – P. 149 – 178.
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