Economic foundations of the enterprise - abstract. Essay: Economic Basics of Industrial Activities Employement Report Economic Funds
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THE RUSSIAN FEDERATION
Samara Institute of Office
Course work
on the topic:
"Economic foundations of enterprise production activities"
under the discipline "Economics of organizations (enterprises)"
Performed:
3-course student,
groups of MO-110-05 s (s)
Alferov I.V.
Scientific adviser:
Ph.D., Doc. Merkushova N.I.
Samara - 2008
Source data to term paper
Introduction
Description technological process
1. The authorized capital of the property of the enterprise
Main funds
Coverages
2. Production program of the company
3. Personnel enterprises
Personal need calculation
Failure of staff
4. Financial results of the enterprise
Calculation cost of products
Profit Enterprise: types, distribution, use.
Conclusion
Bibliography
Sourced to termorate
Table 1
1. Thermal equipment and complexity of the processing of parts and assembly 10 m2 aluminum structures
Technological process operation Model Equipment Section I Section II Quantity equipment, pcs. Time consumption, N.-H Price unit price, thousand rubles. Depreciation rate,% 1
Computers (Computational Technique)
6 1,3 20 2,78% 2
Radial saws
3 0,4 125 1,19% 3
Copier Machine (milling)
4 0,7 80 0,83% 4
Press pneumatic
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
Fiberglass assembly production line
1 1,2 600 0,83%
table 2
2. Regulatory Supporters
Indicators The value of the indicator The coefficient of use of production capacity 0.63 The regulated time of equipment downtime,% 4 costs for the transportation of equipment,% of the price per unit of equipment 5 The duration of the production cycle, DN. 10.88 Replacement coefficient 1 The value of the stock of materials in the warehouse, DN. 60 Energy rate finished products In stock, day. 10 Material consumption of products, rub. 1400 product profitability,% 40
Introduction
The economy-enterprise is an independent economic discipline of the subject of which is the activity of the enterprise, the process of developing economic decisions.
Enterprisefunctiones in a specific entrepreneurial sphere, which provides for all its activities.
The entrepreneurship is characterized by the current economic and political situation, the right, socio-cultural, technological, geographical environment, economic octopation, as well as the state of institutional and information systems.
The enterprises of its activities are engaged not only by economic issues as technological, social, psychological, psychological issues.
Successful effective business activities In modern conditions, it is possible under the conditions of a successful combination of at least three main points:
Knowledge of the stock-economic theory;
The perceptual economic knowledge and skills;
Use the use of quantitative methods for entrepreneurial calculations, analytical calculations, etc.
The purpose of this course-friendly is to build a model of a break-even and profitable enterprise, to economically substantiate the existence of this enterprise, because Everyone knows that the goal of a commercial organization is to carry out its activities to achieve the highest possible profits from their activities.
Brief descriptions.
The organization "Alukon" was formed in 2006 as a limited liability company. The purpose of profit by supplying the construction industry to such products to aluminum building structures.
In this course, we use one type of products for the simplicity of calculations - aluminum design for glazing (assembly) - a unit of products - 10 m.KV.
Enterprise PlanningTwaking up 10000 m.kv. Aluminum structures, i.e. 1000 units of products promotion. Vacation price 1 unit products \u003d 11566.01. Cost 1 unit. -6421,45 rub.
Chapter 1.Comprehensive and property enterprises
Property - aggregate and material values \u200b\u200bconsisting primarily in the property of facial operational Office Enterprises or organizations. The property includes money and securities. The circle of objects that make up the property depends on the form of ownership to which this property applies.
The combination of things of the achievements of the rights to receive things or other property satisfaction of other persons (asset). Thus, establishing the rules on the responsibility of enterprises by their obligations, the law determines its volume within the limits of the property belonging to them (enshrined behind them), which according to the law may be fabricated.
The totality of things, property rights and responsibilities that are characterized by the property imposition of their carrier (asset and passive). With this understanding of the property of the associate adviser succession (the transition to another person of the asset and liabilities - the rights of ignitions) inheritance and termination of legal entities under the corporation.
The authorized capital (foundation) is a set of deposits (in monetary terms) to the property in the creation of SDIVID commercial organizations (economic societies and partnerships) to provide its activities in sizes defined by constituent documents or legislation. Features legal status credit institutions created in the form of societies with limited liabilityThe rights and obligations of participants are also defined by laws governing credit organizational activities.
art. 87 of the Civil Code of the Russian Federation.
Currently, the legal features of a limited liability company are established by the Federal Law of 08.02.1998 No. 14-FZ "On Societies with Limit". This document, in particular, establishes:
The authorized capital of Socialists is a limited liability must be at the time of registration, the company is not less than half. The remaining unpaid part of the Company is subject to payment by its participants during the origin of the Company's activities. If this duty violating this duty, society should either refer to a decrease in its authorized capital and register their indispension in the prescribed manner, or terminate the activities of the point.
The authorized capital of Alukon LLC was formed from funds made by two foundations in the amount of 6 million rubles, i.e. 3 million rubles. - From a fellowship.
Property LLC "Alukon":
1. Building (hangar) Production - erected from metal structures and sandwich panels.
2. Computing equipment, equipment manufacturing, technological.
3. Automotive transport.
4. Tool -electric.
5. Production economic inventory.
6. Cash funds in the bank remaining after the acquisition of fixed assets and the use of in turnover from the authorized capital.
Main funds
Fixed assets, funds - fixed assets, long-used means of production, participating in production during the Dzheviklov, having long deadlines Depreciation. To fixed assets (funds) include land, industrial buildings, structures, machinery, equipment, appliances, tools, i.e. physical capital. The volume of basic tools is in monetary terms, in the form of their value. By virtue of this, the main resources are sometimes characterized as the funds embedded in the basic proceedings of production.
Depreciation (from Lat. Amortisatio is a repayment) - calculated in monetary terms of depreciation of fixed assets in the process of their production, industrial use. Depreciation is simultaneous, the method, the process of transferring the value of worn out products produced by their help product. The fundamental depreciation tool is depreciation deductions in the form of money sent by mint or construction, the manufacture of new fixed assets. The totalortic deductions are included in the cost of production (cost) of products and thereby goes to the price. The manufacturer must produce depreciation depreciation, postponing them from revenue for the sold. The accumulated depreciation deductions form a depreciation of the formation of funds intended for reproduction, recreation-free fixed assets. The magnitude of the annual depreciation deductions by the enterprise, the organization is determined in the form of a share of the initial costs representing fixed assets. Regulatory value This valuable depreciation rate.
Types of assessment of fixed assets:
In the management of fundamentals, a differentiated system of value estimates is used, which is determined by the target installation of the value of the value of fixed capital: to perform the production activities and evaluation of the results, for accrualing and calculating taxes, for sale and rental, mortgage operations, etc. Basic types of fixed assessments are: initial, reducing and residual value.
The full initialness of the company's fixed assets is the amount of actuality in current prices for: the acquisition or creation of wages: the construction of buildings and structures, purchase, transportation, installation and installation of installations and equipment, etc. At the full initial value, the main funds are on the balance of the enterprise, and it remains Unchanging during the everrigid service of labor and is being revised during the revaluation of the main stock industry, or refineed during modernization or overhaul. Importation of fixed assets is also charged with complete initiation. standards operating on the set date.
Complete restoration cost is the amount of the calculated costs for the acquisition or construction of new workers of labor similar to the overestimated.
The residual economy of fixed assets is the difference between the full-permanent or complete reducing cost and accrued wear, i.e. This is a monetary expression of the cost of whatenot worn, not transferred to the prepared products on a specific date. The residual value will be suited about the degree of worn out of work of labor, plan their update of the ireret. With the revaluation of the funds, the specified wear is simultaneously specified at the same time for each unit of labor. Also determined by the restoration capacity taking into account the wear. It is calculated as a percentage of full-scale costs based on accounting data.
The carrying cost is the cost, according to which the main funds are taken into account in the balance sheet of the enterprise filed accounting on their availability and movement. On the balance sheet, the enterprise of fixed assets is listed in a mixed assessment: objects for which the revaluation produced is taken into account at the rehabilitation value of the onset dates, and new wages acquired (or erected) after the revaluation - at the initial cost. In the practice of the work of enterprises in the methodical materials, the carrying price is often considered as a conditional, since the regenerative cost at the time of the last periodotes coincides with the initial cost of this date.
Assessment and improvement of fixed assets solves a wide range of economic problems aimed at improving the efficiency of production: an increase in the volume of output, the growth of labor productivity, a decrease in cost, economy-cultural investments, an increase in the profit and profitability of capital and, in a thorough account, raising the standard of living of society.
Main funds LLC Alukon:
1. Buildings of the isolation:
Production Angar In the initial frequency of 840 thousand rubles
Useful use - over 30 years. (10-a0 \u200b\u200bamortization group) 100% / 30 \u003d 3.33% of promotion
The annual amount is amortized \u003d 840 * 3.33 \u003d 28 thousand rubles / year.
2. Power supply:
Electric installations (electric transformers, converters) that provide continuous electrical current to manufacturing equipment.
Useful use - over 15 to 20 years. (7th amortization group) 100% / 15 years \u003d 6.67% per year.
The annual amount of amortisacipisavits \u003d 6.67% * 52.50t.r. \u003d 3.5 tr.
3. Working machines and equipment:
A) Computers (technical acquisition): useful life for more than 3 to 5 years inclusive. 100% / 5 years \u003d 20% per year
Annual depreciation amount \u003d 126t.r. * 20% \u003d 25.2 tr. / Year.
B) Radial saws: Useful use period over 15 to 20 years inclusive. 100% / 15 years \u003d 6.67% per year.
The annual amount of amortisacipisavitation \u003d 393.75 * 6.67% \u003d 26.25t.r. / Year
C) Copying machine (milling) useful life more than 15 to 20 years inclusive. 100% / 15 years \u003d 6.67% per year.
The annual amount is amortized \u003d 336 * 6.67% \u003d 22.45 tr. / Year.
D) Pneumatic press. Term use more than 10 to 15 years inclusive (6th group). 100% / 10 years \u003d 10% per year.
The annual amount is amortized \u003d 252 * 10% \u003d 25.2 tr. / Year.
E) Electric drills. Useful use of over 1 to 2 years inclusive (1st group). 100% / 2 years \u003d 50%.
The annual amount is amortized \u003d 37.8 * 50% \u003d 18.9 tr. / Year
F) steel cutting glass. Useful use of more than 7 to 10 years inclusive (5th group). 100% / 10 years \u003d 10% per year.
The annual amount is amortized \u003d 10% * 189 tr. \u003d 18.9 thousand / year.
G) Fiberglass assembly production. Useful use of over 7 to 10 subsequent (5th group). 100% / 10 years \u003d 10% per year.
Annual amount of amortisacipisavits \u003d 10% * 630 tr. \u003d 63 thousand rubles / year.
4. Vehicles: Useful life longer than 5 to 7 years inclusive. (4th group) .100% / 7 years \u003d 14.28% per year
The annual amount is amortized \u003d 14.28% * 420 tr. \u003d 60 thousand rubles / year.
5. Production inventory. Useful use of more than 3 to 5 seconds (third amortization group). 100% / 5 years \u003d 20% per year.
The annual amount is amortized \u003d 20% * 70 tr. \u003d 14 thousand rubles / year.
All of the above-handed-based funds - the building, equipment, inventory were acquired, delivered and mounted on funds from the authorized capital of the enterprise.
Specific gravity Elementary agents are calculated by the formula:
Where σn is the total value of all fundamental environments, and Ni - the cost of the element of fundamental environments whose share is calculated in the total amount.
On the basis of the calculated we fill in Table. 3.
The cost of fixed assets
Table 3.
Elements of the structure of the initial St-th, thousand rubles
Specific weight element% 2
The annual depreciation amount, 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 (computational technique) 126 * 3.75 25.2 B - saws radial 393.75 * 11.73 26.25 C - Copier machine (milling) 336 * 10, 01 22,45 D - Press Pressure 252 * 7.51 25.2 E-drills Electric 37.8 * 1,13 18.9 F-machine for cutting glass 189 * 5,63 18.9 g - Production line of the double-trouble assembly 630 * 18.77 63 Vehicles 420 12,51 60 Production and Economic Inventory 70 2.09 14 Other types of fixed assets 10 0,30 - Total 3357,05 100 305.4
* The value of the expenditures on operating machines, equipment, buildings and structures is determined by their price with accounting costs in the amount of 5% of the cost of installation and transportation.
Rewording
Curvas - working capital, part of the productivity, which is entirely consumed during the production cycle; Increased cash, materials, raw materials, fuel, energy, semi-finished products, spare parts, unfinished production, expenses of future periods, calculated by behavior expression, as well as low-value and highly-free objects. The cost of working capital is determined by the summation of their individual species.
Material - production reserves (MPZ)
Used in Quality, Materials, etc. in the production of products intended for sales (performance, service provision);
Designed for sale;
The organizations used for the management of the organization are other working capital.
Unfinished Production - Partial Products, which has not passed the full cyclic production provided by technology, necessary that the products can be sent to customer, put on the market for sale, ship it to the warehouse of finished products.
Finished products - part of material and production supplies, intended for sale (the final result of the production cycle, assets completed with processing (complete set), the technical quality characteristics of which comply with the terms of the contract by or paying other documents in cases established by law).
Conditions for calculating in current meansoh:
Structural cycle (technological specific weight)
Specific Western Time - 0.125
tTechn \u003d /\u003e TTechn.i \u003d (1,3 + 0.4 + 0.7 + 0.8 + 2.4 + 1.2 + 1,2) \u003d 8 hours \u003d 8 hour / 8th / slave * 30 Cal.Dene / 22blast \u003d 1.36 calorads
Production cycle Tz \u003d 1.36 / 0.125 \u003d 10.88 cal. More
Forest rates of materials and component products (calendar days)
tap.M. \u003d 60Kal.dn.
Standard standards for stock in stock (calendar days)
Zdn. \u003d 10Kal.dn.
Property standards We define the formula:
Where ZDN -NRM is reserves in the days (\u003d 60 days)
q - production volume in kind (1000 units per year)
M - Material intensityProducts (\u003d 1400 p / Ed.pr.)
DK - Numberland days in the period (365)
Costs in unfinished production Determine by the formula:
Where Z is the cost of the unit of products (cost
products \u003d 6421,45 thousand rubles. / Ed.prod.),
TC is a production cycle in days
Kn.z. -Caffefficient of costs of costs, calculated by the formula:
KN \u003d 0.5 * (1 + /\u003e)
Where there is an initial cost of products \u003d 1400 p / units.
KN \u003d 0.5 * (1 + /\u003e) \u003d 0,609
Reserves of finished products for the formula:
NGP \u003d ZDN * /\u003e \u003d 10 * /\u003e \u003d 175,9301 thousand rubles.
The magnitude of other recycledcies will take in the amount of 15% of the amount of all the estimated other working capital:
(NNPP + NPR.Z. + ng.p.) * 15% \u003d (230.137 + 116,5717 + 175,9301) * 15% \u003d 78,39582 thousand rubles.
Based on the completions, fill in the table of the cost of working capital.
The cost of recycling:
Table 4.
Types of working capital Cost, thousand rubles share,% 1. Stocks of raw materials, materials, etc. 230.137 38.29% 2. Costs to work in progress 116,572 19.40% 3. Reserves of finished products 175,930 29.27% \u200b\u200b4. Other Curvas 78,396 13.04% Total 601,035 100
Calculate the coefficient turnover of working capital based on the data obtained:
Sales volume \u003d 1000 * 11566,018. \u003d 11566.01 TR
The sum of working capital \u003d 601.035 tr.
/\u003e Speed \u200b\u200bspeed \u003d Cob \u003d /\u003e
Duration
one turn thing in days
Chapter 2.Products of the company
Annual Foundation in working capacity for 2007:
At a 40-hour workstode - 1986 hours;
The number of working days in the 5-day work week with two days off - 249.
Description of the technological process:
LLC "Allyukon" produce structures from aluminum for glazing buildings with a variety of architectural work, almost any complex forms.
The nomenclature is made of products for the glazing of balconies and loggias, windows and doors of honeycomb, partitions with thermal protective and anti-filling, prefabricated pavilions, winter gardens.
All products are manufactured by drawings, designed by designers on a computer using special software packages that use the original data provided by the order of the designs of the design, the necessary quantitative and high-quality indicators.
The aluminum profile and components enloaded the body of the car with the help of a crane-beam as a raw material with a crane-beam and stacked on racks. From the warehouse, the profile is manually adjusted to the radial saw, we are consistent with the reception guides, from where they are easily fed to the crook. For each of the three grades of the aluminum profile used on the produced radial saw, calculated on this species.
On the street, the hoses of extelling and chips are connected to an area of \u200b\u200bthe dust collector, cleaner to solve the area. All small profiles are collected and utilized.
After cutting the blanking structures, sorted and transported on a special trolley to the fields, to the place of milling grooves and holes, to the place of cutting down of the holes of the technological grooves.
Milling grooves of acts takes place on a "copy" machine; Here the profile is installed by the desired lengths of length, clamping a pneumatic, and with the lever, the operator moves the rotating mill of the profile, which repeats the pattern of the template, describing it from the inside. Copying machine also equipped with chip covers and connected to general System Hood. After completion of the billet, the assembly of the entire design is transported to the place of assembly.
The cutting of technological addresses and holes occurs on a small pneumatic press, which has a living part, closed by a steel grid. The workpiece is inserted by one of the opposites into the steel matrix, and the camera presses the pedal lying on the floor; the press cuts into the groove and when the pedal is released, the profile is pulled out and the following is inserted. Scrambled blanks to the place of assembly. The cut parts of the aluminum on the guides are traded into the receiving box behind the machine and subsequently surrender to the pit.
At that time, as appropriate processing of blanks, the glass workshop prepares the glass and glass windows insert in the design. Cutting, cutting glass and glassware assembly produced in semi-automatic mode With the participation of two operators and 3-barkers of double-glazed windows and the use of the machine for cutting glass of vigorous equipment equipment for the assembly of double-glazed windows. All illiquid substrates are folded into the steel box and are crushed, and later subsequently. Ready for installation Glass is brought on the trolley to the field, from where the collectors take it.
Build designsProducts on goats or stands specially equipped with shelves for tool, fasteners and accessories. Here is also worked, if necessary, the power tool (electric drill) all the technological holes. Darker designs are regulated by all constipation, and packaged polyethylene film with tight paper. After packaging ready product Marking, compliant materials, fastening elements, and moves on site construction.
For carrying equipment and assess the quality of the product manufactured, the OTV.
For small-scale equipment repairs in the workshop, the electrician is provided.
The loading of the ready-to-product is made by manually by the loaders in the road transport from the square designs (warehouse of finished products). On average, 1 loader will be able to drive 1.5 units of products per day (8 norms.-Hour). The territory of the company in the city will, but, because The manufactured products are intended for installation (installation) on various construction objects, LLC Alukon uses road transport to deliver structures to the object. For a 1-worker day, the driver-forwarder can take 4 units of products to objects.
The company operates in 1sman, mode of operation - 8 hour working day.
Based on the statistical data, we note that more than a year is built in the region, more and more percentage of sq.m. Squares of residential and public buildings. For example, in 2007 2.5 million sq. M. The activity of aluminum structures from this volume was commissioned in the region, it will be approximately ~ 1%. Enforcement is increasingly begin to apply the technologies of the rapid borders of metal frames, which in turn provides for the use of stained glass aluminum glazing. The need for products of the products \u003d 2.5 million * 1% \u003d 25 (* 10) thousand sq.m., the demand of the products in the region continues to grow 10-15% per year.
Production capacity Equipment of the enterprise is expressed by the formula:
Mij \u200b\u200b\u003d nij * FEFI * Nij,
where M is production capacity in the respective natural units;
Nij is an hour norm of equipment productivity in natural units;
FEFI - Effective Equipment Operating Time Fund per year Efficient Equipment Operation Fund
FEF \u003d (365-weekend and festive) * (working day duration) * (1 - /\u003e), where /\u003e - Planned simple equipment \u003d 4%
FEF \u003d 1986 * (1-0.04) \u003d 1906,56
nij - the number of equipment units;
i- product type;
j- Type of equipment.
Calculation of production capacity equipment
Table 5.
Model equipment
nij - Number of equipment, pcs.
tij - time consuming, N.-h
Nij. hours of equipment performance in natural units
Tefij. effective Equipment Operation Time Fund per year
Mij. production capacity unit equipment, NAT. units.
A - Computers (Computational Technique) 6 1.3 4,615385 1906,56 8799,51 C - Saws Radial 3 0.4 7.5 1906.56 14299.20 D - Copier Machine (milling) 4 0.7 5, 714286 1906,56 10894.63 E - Press Pneumatic 2 0.8 2.5 1906,56 4766.40 F-drills Electric 12 2.4 5 1906,56 9532.80 G-machine for cutting glass 1 1.2 0 , 833333 1906,56 1588,80 H - Production line Assembly of double-glazed windows 1 1.2 0,833333 1906,56 1588.80 Total 29 8
The production capacity of the enterprise is limited by the production capacity of the equipment and as weaver from the MIN table (Mij) \u003d 1588.8 units of products per year.
Maximum number of commercial products, taking into account the product use coefficient (0.63) \u003d (1588.8 * 0.63) \u003d 1000 units of products per year.
In labor expression, Etovyudit is:
W \u003d PMNAT * Tij,
Where PMIJ \u003d 1000 units of products per year - manufacturer of equipment, nat.d.
tij is the complexity of the processing unit of the unit (10 m.kv.) \u003d 8 norms.
Planned holidays 1 unit products \u003d 10608,24 rub.
In terms of value, it will be \u003d 1000Ed.PR. * 10608.24Р. \u003d 10608.24 TR.
Based on the filing table:
Indicatric production capacity of the company
Table 6.
Indicators (per year)
Commodity products
A) in physical terms, units.
1000 b) in labor expression, N.C. 8000 c) in value terms, thousand rubles. 11566,01
Chapter 3.Personnel enterprises
Personnel - the personnel of the institution, enterprises, firms or part of this composition allocated on the basis of the characteristic work, such as management personnel.
Administrative and administrative republic (AUP) - employees of the Office of the Office, which are members of the administration of the company, enterprises, organizations, office workers, the Directorate of Enterprises.
Industrial and industrial - Mastersonal enterprises, directly occupied by manufacturing activities serving it.
Auxiliary workers
Auxiliary workers are part of the employees of the enterprise not occupied directly on the main production, but performing auxiliary functions.
Calculation of the need toonal:
In this course, we use only the three staff categories - administrative and administrative, industrial and industrial and auxiliary.
The managementSonal is:
1. Director of the Organization
2. Chief Accountant
3. Manager
The auxiliary consonant includes:
4. Controller OTV
5. Electrician
6. Cleaner (service personnel)
7. Security officer
Industrial and industrial personnel belong:
8. Design Engineers
9. Main Production Works
10. Movers
11. Forwarding drivers
To calculate the need for indity-industrial personnel, fill in Table 7 below:
Balance of a working time list of work per year
Table 7.
Indicators The value of the indicator 1. Calendar time, DN. 365.
2. Non-working time:
A) weekends
B) holidays
3. Number of working days 249 4. Working days with a reduced duration (1 hour), day. 6 5. Nominal Fund of Time, hour. 1986 6. Regular and additional holidays, days 18 7. Vacation by study, day.
8. Holidays for illness, day.
9. Useful working time fund 1762
Effective Time Production Fund. The number of major workers
FEF \u003d Nominal Fund of Working Time - Type * (Duration of the Working Day)
FEF \u003d 1986-28 * 8 \u003d 1762 hour / (year * 1 work.)
The number of fundamental workers:
Yarn \u003d w / FEF1rab \u003d \u003d\u003d 5 people
Of these, the need for accomplishers (busy activities only in one form of equipment - computers) \u003d \u003d \u003d 1 person.
Calculate the need for loads:
Time spent on 1Od. One loader
8/15 \u003d 5.33 norms.-Hour.
Total time on the loading number of products of products per year \u003d 5.33 * 1000 \u003d 5333 norms.-Hour.
Necessary number of number \u003d \u003d \u003d \u003d 4 people.
Calculate the need for freight forwarders:
Time spent on 1Od. one forwarder driver
8/4 \u003d 2 norms.-Hour.
Total time for delivering objects to the planned number of products per year \u003d 2 * 1000 \u003d 2000Norm.-Hour.
The necessary number of freight forwarders \u003d \u003d \u003d \u003d 2 people.
Total number-industrialized personnel \u003d Number of main workers + Number of forwarders + number of drivers
5 + 4 + 2 \u003d 11 people
Number of ambulance and management staff is taken from practical considerations of minimal quantities (1 people) in settlement that each performs sophunches in sufficient volume:
Director-1.
Gl.Buhgalter -1.
Manager -1.
Total \u003d 3 people.
Auxiliary staff:
Security guard - 1 person.
Cleaner - 1 person.
Controller OTV - 1 person.
Electrician - 1 person.
Total - 4 people
Based on the executive plates, fill the table below:
Table 8.
Personnel Categories List Number Personal Personal Personnel 3 16.67 Main Production Workers 11 61.11 Auxiliary Staff 4 22,22 Total 18 100
Personnel pay:
As the basis of the calculations of the brought minimum for working bodily-separation as of Stalval for 2007 \u003d 4116 rubles.
The wages of the main production workers, movers and drivers of freight forwarders are calculated depending on the implementation of the production plan (salary +% - indirectly piece wage).
The busting part of the salary of these employees as well as administrative and administrative affairs of personnel is calculated on the basis of the importance of the employee, and is lower in the standard schedule:
The% of the wage depends on the execution of the planned production plan.
Calculation of the wage of industrial and production personnel:
Fund calculation is made from the calculation of the production plan of 100%, i.e. 1000 units.
The results are calculated below in Table 9.
Calculation of the fund of the% of the wage of industrial and production personnel
Table 9.
No indicators indicators
maintenance
manufacturing-ny
Loaders Drivers - Forwarders 1. Production volume, units. 1000 1000 1000 2. Schedule price for units. Products, rub. 200 120 90 3. Wage tariff fund, rub. 200000 120000 90000 4. Prizes for performing tasks (20-30% of the wages tariff fund), rub. 40000 24000 18000 5. Basic salary (PP. 3 + 4), rub. 240000 144000 108000 6. Dumps for professional skill, work experience, rub. (10% of the wages tariff fund) 20000 9000 7. Supplements for working conditions, rub. 10,000 8. Additional salary (PP.6 + 7), rub. 30000 9000 9. Annual wage fund (PP.5 + 8), rub. 270000 144000 117000 10. Average monthly salary 1 employee, rub. 4500 3000 4875.
The entire annual stock fee of industrial and production personnel \u003d 270000 + 144000 + 117000 \u003d 531 thousand rubles.
Fortial Schedule
Table 10.
Structural unit Basic functions of the unit Position number of regular units salary, rub. Annual wage fund, thousand rubles. AUP CONTROL ORGANIZATION Director 1 20000 240 AUP CONTROL ORGANIZATION ORGANIZATION ORGANIZER ORGANIZER 1 15000 180 AUP ORGANIZATION ORGANIZATIONER 1,0000 120 SW Quality Control Controller Receive 1 8000 96 Protection Property Property Organization Security Guard 1 4116 49,392 Production Features Engineer -Constructor 1 4116 49,392 Production Production Functions Main Working 4 4116 197,568 Production Fees Production Features Loader 5 4116 246,960 Transport Transport Functions Driver-Forwarder 2 4116 98,784 Total 18 1350,096
Chapter 4.Financial results of the enterprise
4.1. Calculation of the cost of the unit of products
* Per unit products-shaped 10 m2 aluminum structures
For calculacisibestomy, a unit of products Determine the costs of costs:
1. Material costs are 1,400 rubles per unit.
2. Costs on wages (variables)
Annual Foundation for the Salary of Industrial and Industrial Personnel / Annual Production Products \u003d 531 thousand rubles. / 1000 \u003d 531 rub. / Dv. Production
3. DEVELOPMENTS NEASURAL OILS (Variables) \u003d 531rub. * 26% \u003d 138,06 руб. / ERD Production
TOTAL The amount of variables per unit of products \u003d deductions for social needs (variables) of the nodundor of products + annual wage fund for industrial and industrial activation per unit of products + costs for materials for products
Σ \u003d 1400 + 531 + 138.06 \u003d 2069.06 R / unit of products
4. Estimation costs to join (permanent costs):
4.1. Depreciation equipment \u003d 305.4 thousand rubles / year.
4.3. Current repair equipment (5% of the cost) \u003d 1964,5524 thousand rubles * 5% \u003d 98,228 thousand. / Year.
4.5. Wages fee according to the staff schedule \u003d 1350096rub. / Year.
4.6. DEVELOPMENTS NUMAN NEEDS (ESN \u003d 26% of FOT) \u003d 26% * 1350,09626 thousand rubles. \u003d 351.025 thousand rubles.
4.7. Other costs to join (20% -50% of the total cost of costs of costs with PP.4.1. According to claims. 4.6. Agreement)
\u003d (305.4 + 196,455 + 98,228 + 42 + 1350,096 + 351.025) * 50% \u003d 1171.602 thousand rubles.
Based on the executives, we will make up the cost of management costs (Table 11)
Estimation costs to join
Table 11.
No. Cost article value, thousand rubles. 1. Equipment depreciation 305.4 2. Equipment maintenance (10% of the cost) 196,455 3. Current equipment repair (5% of the cost) 98,228 4. Transportation (10% of the cost) 42 5. Wages of auxiliary employees of the enterprise, managerial Personnels and main workers (salary part s / n). 1350,096 6. Considering of social needs 351.025 7. Other management costs (50% of the total cost of cost articles 1 to 7) 1171,602 total management costs 3514,806
We calculate the costs to join the unit of products from the calculation of the implementation of the plan in 1000 units. Products
Management costs / 1000 \u003d 3514,806 thousand rubles / 1000 units. \u003d 3514.81 rubles / units.
5. Commerce traces will take equal to 15% of the production cost.
ProductionSebstomitivity \u003d 3514.81 + 2069.06 \u003d 5583,87 руб.
Commercial expenses \u003d Production Cost * 15% \u003d
5583,87 * 15% \u003d 837,58 rubles / units. Prod.
Based on the obtained fill in Table 12 - Calculation of the cost of production:
Calculation of the cost of production
Table 12.
Articles Calculation The value of the indicator, rub. 1. Basic materials (variable costs) 1400 2. Wages of the main employees (piecework) (variable costs) 531 3. Considerations of social needs (variable costs) 138.06 4. Costs for management 3514,81 5. Total production cost 5583,87 6. Commercial expenses 837,58 7. Total total cost of products 6421,45
4.2 Prom company: types, distribution, use
Profit is the difference between the income of the economic entity (eg, firms) and the utmost support. This is the most general definitionApparently, it is capable of incriminating to the definitions available in the literature: political and economic (where support, based on various understanding of its economic nature, is differently determined for socialist and capitalist enterprises), accounting and financial (Balance P., Pure P. and T . d.); P. Vaekomomico-mathematical sense, which is characterized as the difference between the rates and costs of the economic object, calculated in the estimated plan (in objectively determined estimates).
Fundamentally distinguisher to profit of actual and economic profit: in the first case, PV is measured by the difference between the income and costs of the company, including the costs of andisivational deductions; In the second, they are also accepted into the calculation of the imputed costs.
Whiteworn
There are profitable profitable and net economic profits. As a rule, under the economic receipt - it means the difference between the total revenue and external and internal supports.
Internal existers include normal profits entrepreneur. (Normal owner is the minimum fee needed to keep it with the delivering talent.)
Profit, determined by the baseline of accounting data, is the difference between the interdets from different species Activities and external costs.
Currently, there are five species (stages) of profits: gross profit, profits (loss) from sales, profit (loss) before tax, profits (loss) of valve activities, net profit (non-retained earnings (loss) of the reporting period).
Gross profit is defined as the difference between divergence from the sale of goods, products, works, services (minus VAT, excise taxes of the Janalogic obligatory payments) and the cost of sold goods, products, works and services. Revenue from the sale of goods, products, works of Jeslug is called income from ordinary activities. The costs of productions, products, works and services are considered to be expenses for ordinary types. Gross profit is calculated by the formula
where BP is revenue revenue; C - cost of goods sold, products, works and services.
Profit (loss) Personal sales makes gross profit less management and commercial expenses:
where the RU is management; RK-commercial expenses.
Profit (loss) of the Donal-Optionation - Etrospid from sales, taking into account other incomes and expenses, which are divided by enolation and non-dealerization:
where sodro-operative income and expenses; SVDR - non-revenue revenues of ERAC.
Operations include revenues related to the provision of the organization's assets for the fee; revenues related to the provision of paying rights arising from patents for inventions, industrial samples of ideals of intellectual property; receipts related to the participation of the authorized capital of other organizations (including interest and other revenue revenues); Receipts from the sale of fixed assets and other assets other than funds (except for foreign currency), products, goods; interest obtained for the provision of cash funds for use, as well as interest for the use of cash banks in the organization's account in this bank.
Operating expenses are costs associated with the provision of temporary use (temporary possession and use) of the organization's assets; expenses related to the spread of rights arising from patents for inventions, industrial samples and other types of intellectual property; costs associated with participation in the authorized capital of other organizations; interest paid by the organization for providing it in the use of funds (loans, loans); expenses related to the sale, disposal and other degraded funds and other assets other than money (Forest currency), goods, products; The costs associated with the payment of services provided by credit institutions.
Nhernalization materials are fines, penalties, penalties for violation of the terms of contracts; assets obtained free of charge, including under the Darment Treaty; incoming importation of damages caused; Profit of past years, revealed by the record year; the amounts of payable and deponental debt, according to the limitation period; exchange differences; The amount of accommodation of assets (by the inside of non-current assets).
Nhernalization projects include penalties, penalties, penalties for violation of contract conditions; compensation for damages caused by the organization; losses of past years recognized by the record year; Amount accounts receivableon which the event has expired, other debts, unrealistic for recovery; exchange differences; The summary of assets (with the exception of non-current assets).
Profit (loss) of valid activity can be obtained by subtracting from profit before taxation of the amount of taxed and other similar obligatory payments (the amount of penalties payable to the budget and state extrabudgetary funds):
where n is the amount of taxes.
Net profit is a profit from the usual activity of accounting for emergency income and expenses (Fig. 20):
where the CHDD is outstanding income and expenses.
Extraordinary revenue arrivals arising as consequences of emergency circumstances economic activity (natural disaster, fire, accident, nationalization, so paragraph.). These include insurance compensation, the cost of the maintenance fees remaining from the write-off of unsuitable to restore and further use assets, etc. As part of emergency expenses, the collaps arising as the effects of emergency circumstances of economic activity (natural disaster, fire, accidents, nationalization of property, etc. P.).
Net profit priority, i.e.pribil, remaining at his disposal, is defined as a difference between international profit and taxes on income taxes, rental payments, taxes and import tax.
Net profitable for industrial development, social development, maintenance of workers, the creation of a reserve fund, pay to the budget of economic supplies related to the violation of the enterprise current legislation, fearful and other goals.
Using cost method Pricing (in general, a price forming model with help help methods can be represented as: total costs + desired income + indirect taxes in price) Calculate the wholesale price of units:
Copt \u003d SPF + H + NP
COPT - wholesale unit
N is a mark-up, including the level of profitability of 40% and compensating tax profit 24% and value added tax 18% (value - in direct addition to cost)
SPLEP - complete availability of the unit of products \u003d 6421,45 p.27
N \u003d k * spoiled,
where k is a numerical reference
By mathematical systems, I was found by the coefficient
Tsopt \u003d (SPEP + 0.5264 * SPEP) \u003d 9801.70 p.
VAT \u003d Copt * 18% \u003d 9802.70 * 18% \u003d 1764.31 p.
Vacation price Tsotp \u003d Tsopt + VAT \u003d 1764,31 + 9802.70 \u003d 115666,01R.
Full cost of saturation \u003d product volume for the year * Cost 1 unit. \u003d 1000 units. * 6421.45 p. \u003d 6421.45 thousand rubles.
Sales revenue \u003d volume production per year * Copt \u003d 1000 * 9802,70 \u003d
9802.7 thousand rubles.
Profit from sales \u003d Sales revenue (excluding VAT) - Full cost of all products
9802.7 thousand rubles. -6421.45 thousand rubles. \u003d 3380.25 thousand rubles.
Profit tax, NP \u003d 24% * 3380.25 thousand rubles. \u003d 811.26 thousand rubles.
Net profit \u003d profitable sales - NP
3380.25 thousand rubles. -811,26 thousand rubles. \u003d 2568.99 thousand rubles.
Calculation of the price unit and the amount of net profit
Table 13.
Indicators The value of the indicator 1. The total cost of the unit of products, rub.
2. Profitability level of products,%
3. Wholesale price unit products, rub. 9802.70 4. Value Added Tax (18% at the rate), rub. 1764,31 5. Selling price unit products, rub. 11566.01 6. Complete cost of all products, thousand rubles. 6421.45 7. Sales revenue in wholesale prices, thousand rubles. 9802.70 8. Profit from sales, thousand rubles. 3380.25 9. Profit tax (at a rate of 24%), thousand rubles. 811.26 10. Net profit, thousand rubles. 2568.99
Using the calculated ones we can determine the critical volume of production (i.e., the pophentability) of this enterprise:
qKR \u003d z / (Copt-ZPER),
where QKR is a critical volume of production of internal terms
Z-value of constant costs for benefit products \u003d
Management costs + commercial expenses (15%) \u003d 3514,806 + 15% \u003d 4042,0269 thousand rubles.
zPER - Specific Variable Cost Nonadica Products \u003d Variables Expenses + Commercial Costs (15%) \u003d 2069.06 + 15% \u003d 2379,419 rub.
Tsopt \u003d 9802,70 rub.
qKR \u003d 4042,0269 thousand rubles ./ (9802.70 rubles / 1Ed. Person. -2379,419rub. / 1Od. Person.) \u003d 544.50. Prod.
Determine the stockfinancial strength:
Calculate the filing indicators of the consolidated table of the main economic indicators:
Efficiency indicators of fixed assets:
Fondo studio \u003d.
Fondancy \u003d.
/>=/>=0,3424
Salary fund:
Z.P. The main workers (piecework) + Foundation Z.P. Permanent \u003d.
531 thousand rubles. + 1350,096 thousand rubles. \u003d 1881,096 thousand rubles.
Average monthly fee of an employee:
1881,096 thousand rubles. / 12/18 \u003d 8708,77 rubles.
Developmental products in settlement by 1 operating \u003d
Developmental products in the calculation of 1 main worker \u003d
Costs for 1rup of commercial products, rub.
ProfitabilityProducts,%
Profitability of products - the ratio of profits from realization to the full costs (cost) of its production and circulation.
Profitability sales,%
Profitability of sales - the ratio from the sale of products to the sales volume for a certain period.
Profitable accuracy,%
where the assets of the enterprise are money, accounts of debtors, current funds, fixed capital and intangible asset.
Assets of the enterprise \u003d value of fixed assets + working capital + main (authorized) capital \u003d 3357.05 thousand rubles. + 601,035 thousand rubles. + (6000-3357.05-601,035) thousand rubles. \u003d 6000 thousand rubles.
Return of assets,% \u003d /\u003e
Conclusion
Conditional enterprise is profitable. Net profit amounted to 2568.99 thousand rubles. at the end of the year. The enterprise is capable of repaying short-term liabilities; High product reader.
Clean profit can be possible to increase the productivity of the enterprise by more than 1.5-1.7 rapaps of increasing production capacity by purchasing 2 types of equipment that limits the volume of manufactured products - the machine for cutting glass (1) and the production line for the hydrocarket assembly (2). But because This is associated with a symbol of increasing production area, hiring additional sources manufacturing workers and the appearance of other costs, it is necessary to hold marketing research (Using test products received by the enterprise), to determine the increase in and / or distribution of demand for this products in the regional market. The risk in such will be justified.
Consolidated table of basic economic indicators of the company
No. Indicators The value of the indicator 1. The volume of commercial products, thousand rubles. 11566,01 2. Volume of commercial products, N.-B. 8000 3. Profit from sales, thousand rubles. 3380.25 4. Net profit, thousand rubles. 2568.99 5. Complete cost of products, thousand rubles. 6421.45 6. Cost of fixed assets, thousand rubles. 3357.05 7. Cost of working capital, thousand rubles. 601,035 8. The number of personnel of the enterprise, people. 18 Including: the main workers 11 leaders, specialists and employees 9 9. Personnel wage fund, thousand rubles. 1881.096 10. The average monthly salary of one employee, rub. 8708.77 11. Efficiency of the use of fixed assets: 12. - Fondo studios 2.52 - Fondation 0.3424 13. The coefficient of turnover of fixed assets 19.24 14. Duration of one turnover, DN. 18.97 15. Production product production: - per working, thousand rubles. 642,566 - per basic worker, thousand rubles. 1051,455 16. Costs for 1 ruble of commercial products, rub. 0.55 17. Profitability of products,% 52.64 18. Profitability of sales,% 29.23 19. The profitability of assets,% 42.81 20. Critical volume of production, units. 544.50
Bibliography:
1. Novitsky N.M. Organization of production at enterprises - M.: Finance and Statistics, 2002
2. Economy Pins / Ed. N.A.Safronova - M.: Lawyer, 2004.
3. Tax codex.
4. Labor codec.
5. Merkushova N.I.Economy organization (enterprises). Educational and methodical manual. Samarasinsky Institute of Management, Samara, 2005.
6. Rezbergb. A., Lozovsky L. Sh., Starodubtseva E. B. Contemporarician dictionary. 5th ed., Pererab. and add. - M.: Infra-M, 2007. - 495 S.- (B-Quality Infra-M).
The lesson was developed on the basis of educational material I.V. Lipsez. This material is studied in the chapter section "What a firm is and how it acts on the market" is intended for students of 11 base course classes. Objectives of the lesson: Educational: familiarization and fixing the main economic concepts; Developing: the ability to form development of economic thinking skills, the ability to apply theoretical knowledge in practice and implement economic calculations; Educational: to promote the improvement of the skills of the cooperation, education of independence and vital activity, responsibility when making important decisions, goodwill to others.
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The economic fundamentals of the company's pursuit of profit is the only way, with which people can satisfy the needs of those whom they do not know. (Friedrich von Hayek) lesson developed by the teacher of the economy MBOU SOSH No. 8 of the Lobnya of the Moscow Region Merzlikina Svetlana Nikolaevna
Questions for repetition. What is the firm? What types of firms do you know? Why are firms are created?
Objectives of the company
Economy in faces of Matvey Kuznetsov Russian entrepreneur
Profit - Excess revenue from the sale of goods over the total costs (costs) on its manufacture and organization of sale. P (Q) \u003d TR (Q) - TC (q) Profit \u003d Shared Revenue - Common Costs
General costs - the cost of acquiring the entire resources that the company used to organize the production of a certain amount of products.
Outer internal resources
General costs (cost of production) External (explicit) costs Internal (implicit) costs
Accounting costs - the total amount of external (explicit) costs of the firm for the production of goods or services for a certain period of economic costs - the total costs of the company for the production of goods or services, including both direct cash costs on the organization of production and sales of goods and alternative costs, t .. Issued benefits from the use of company resources to other activities.
Costs constant variables
Marginal (limit) costs are the real amount of costs in which the manufacture of each additional unit of products costs.
Marginal (limiting) revenue - shows how much the overall company revenue will change as a result of changes in the volume of production per unit of production.
Profit Maximization Condition: In order for the magnitude of the profit to be the maximum, the company needs to produce such a number of products in which the limit revenue is equal to the limit costs.
Practical task
Practical task
On the topic: Methodical development, presentations and abstracts
Presentation "The Impact of Competition on the activities of firms"
The presentation is used in the lessons of the economy in 10 CL. (Profile, socio-economic). The presentation discloses the concept of "monopoly", "Competition". "Natural Monopoly" and DR ....
economy lesson "Calculation of costs and efficiency of the company" in grade 11 (profile level)
Integrated economy and computer science lesson "Calculation of costs and efficiency of the company" in grade 11 (profile level) aims to study methods for calculating costs and analysis ...
Abstract lesson
Topic: firm in the economy.
Objectives lesson:
educational: to form students the ability to understand the economic indicators of the activities of firms; teach the use of previously studied material when analyzing new phenomena and processes;
developing: Teach to solve scientists tasks, build graphs, interpret information, work in a group;
ripping : To form a tolerant attitude towards another opinion, the desire to participate in the dialogue.
Expected results:
Students should:
completely use and explain the studied terms and concepts;
analyze the activities of firms in terms of efficiency;
be able to identify the positive and negative aspects of the activities of firms;
be able to make graphs and memory cards and work with them.
Uud at the lesson:
The student explains the phenomena, causes examples, solves educational tasks, works with the texts of various styles, owns the skills of public speeches.
Major terms and concepts:
firm, production factors, factor income, costs of firms, economic and accounting profit, taxes.
Type of lesson: Combined.
Type of lesson: Studying a new material.
Lesson plan
The concept of the company.
Production factors.
Permanent and variable production costs.
Taxes paid by the enterprise.
Technological card lesson
Stage lesson
Actions of the teacher
Student actions
Organizing time.
Motivation.
The teacher announces the subject of the lesson, calls goals, proposes to prepare notebooks, students, sheets for graphs and schemes, written accessories.
Teacher: "Guys, I suggest you go through our village, studying his economic card. Please pay attention, first of all, on how the economic map of our village has changed: where were the enterprises? "
What happened? These shops, car services, production complexes closed.
Here we are today and try to answer the question "Why did it be tried?"
Prepare everything you needed to the lesson.
Students call the store "Planet", shopping center "Arbat", Economic Department in the store "Teremok", subsidiary farm Plant "Metallurg" and a number of others.
Staging a scientist task
The teacher throughout the work uses the technology of development of critical thinking: "We look at the board!
AND not expenly, what is the problem?D. aviet learn whether there are ways to solve this problem?
E. are effective solutions?
BUT Then choose the only right one.
L. weeping, having received knowledge about the activities of firms, can we answer the question "Why did the activities of some firms in our village ceased?"
(Anagram and records remain on the board).
Comprehensize the idea (anagram) and questions proposed by the teacher.
Concept of company
The teacher demonstrates a presentation containing a number of questions:
Why are firms from the point of view of the buyer?
From the point of view of the entrepreneur?
What is the value added?
Teacher asks the question:
- As far as we approached the answer to our main question?
Students receive information about the company during the presentation.
Answer questions.
Take conclusion:The activities of the firm leads to the transformation of resources into a new economic benefit, in which its utility for society is higher than the usefulness of resources spent on its production.
Reply:
We found that the firm has the right to exist if it does society richer, i.e. produces more products than spending resources.
Production factors and factor income
The teacher sends further thoughts:
You are already familiar with the concept of production factors.
Take the leaf and write the missed.
Each factor of production has its own owner, which seeks to get income from them. Formulate what is an income from each factor.
The teacher brings to the screen and suggests that such a concept is considered as capital, and suggests dividing it into financial, physical, investment and loan capital. Offers work with a textbook, p. 44 - 45.
We put the following question: can we now answer the main question of our lesson?
To solve the designated problem, we need to know what the efficiency of the company's economic activity depends.
Students call all production factors, make entries on the work sheet.
Students in turn explain and make entries in the work sheet.
Working with the textbook, p. 44-45, find an explanation to these concepts.
Students conclude:Revenues of production owners are the cost of the owner of the company.
Economic and accounting costs and profits.
The teacher encourages students to reflect further:
Now we need to learn to compare the results (profit) with costs. And for this you need to clearly represent what costs are there? What is profit?
The teacher invites students to record the knowledge of the concepts and come up with its own example to explain.
The teacher divides the class for 2 large groups - accountants and economists - and offers to calculate economic and accounting.
Task is displayed on the screen: "The Bank's employee who received 2 million rubles per month, decided to quit and start his own business: to organize a hotel in his own country house. In this house he did not live, but leased him for 3 million per year. He invested all his savings - 10 points. Consider the result of its activities as an accountant and as an economist if revenue from economic activities - 160 million rubles, costs - 130 million rubles. "
Teacher:
Take the conclusion about the appropriateness to continue. Who should Listen to the entrepreneur: an accountant or economist?
Are we approaching the rays of the disappearance of firms?
Consider the scheme. Where is the accountant in the scheme, and where is the economist?
Take a card number 2 on the desk and attach the scheme.
(Scheme number 1 is given in the application)
What is the problem of Novoshemeykinsky firms?
Some suggestions express.
They provide their own examples with new concepts, give explanations.
The class is divided into groups, takes jobs.
The group "Accountants" displays the formula and calculates profits: 160-130 \u003d 30 million rubles.
The Group "Economists" is derived to the formula and calculate:
Lost earnings \u003d 24 million rubles
Loss of income from rent \u003d 3 million rubles
Income from savings \u003d 10, 8 million rubles
Total: 37, 8 million rubles
Economic profits are less than 7, 8 million rubles than accounting, internal costs are higher than profit.
Students are concluded.
Students give an answer.
Consider the scheme. Attach (each person) its card on the other side of the scheme where it should be located and explains your choice.
Students suggest that economic profits were not high and did not cover costs.
Permanent and variable costs
The teacher proposes "accountants" to calculate costs and offers the following task:
"A month is manufacturing 100 metal parts per month. 700 g of metal takes place for each item. How will the amount of consumption change, if it is supposed to increase production up to 200 parts at the expense of new technologies? "
"Economists" receive a different task:
"Think what expenses do not change with increasing?"
The teacher proposes to write to the dictionary of the concept of "costs variables and constant" to add to the dictionary.
The teacher proposes to reflect: "Can I be able to save New Semeykin enterprises? What are the general economic decisions do you offer? "
The teacher puts a new task: "Spend the analysis of the proposed schedule and do all possible conclusions on it."
(see the schedule in the application)
The teacher asks clarifying questions:
Is such an increase in production possible?
- Did the company "pull" such costs?
The group "Accountants" replies thatwith an increase in volume, the costs of metal, the workers will increase, i.e. Change.
(20.0 * 0.7 \u003d 140 kg, and before 70 kg)
"Economists" answer thatthe number of equipment, the size of the workshop will remain the same. Managing staff is the same. These costs will not change, i.e. Will be constant.
Pupils perform records.
Students answer that It is necessary to consider all costs and competently choose the scale of production.
Students conduct analysis and give answers.
Students talk aboutmost likely, Novoshemaykin enterprises have total costs exceeded profits, and they closed.
Taxes paid by the enterprise
Teacher:
Is there any external factor Impact on a business that does not depend on the calculations of accountants and economists, from their mistakes?
They also say: "They think, business is unloved and necessary taxes."
(On the screen - Presentation Frame "Taxes")
Recall what taxes are?
What are the taxes?
What taxes are paying enterprises?
Which of the taxes are direct, and what is indirect?
On the worksheet number 2, fill in the skipping.
Students fill the pass in the scheme on the work sheet No. 2.
Reflections and conclusions
So, give answers to the following questions:
Can we choose the only correct solution?
Why are some firms accompanied by luck, and others are ruined?
Is it profitable to produce?
Students argue, give answers, lead arguments.
Reflection
You met with the owner of the "Planet" store, which closed not so long ago.
Can you ask him economically competent questions?
Can you understand his answers?
What helped you today's lesson for conversation with an entrepreneur?
Did you have unexplained aspects?
The teacher announces evaluation and comments on them.
Students give answers to the questions.
Homework
The teacher writes on the board homework: § 4, Jobs p. 53
Make a plan on "Taxes in the Russian Federation"
Students make entries in diaries.
1. Types of enterprises in a market economy.
Company- This is an economic entity that organizes the production of goods or services in order to profit.
Enterprises classified by various criteria:
1) by type of economic activity:
- industrial
- agricultural
- trade
- insurance
- banking, etc.
2) by the number of workers:
- large (more than 1000 employees);
- medium (from 100 to 1000 employees);
- small (up to 100 employees).
3) owned:
- state;
- municipal;
- private.
State enterprise Usually more capital and stable, because It has a financial and organizational care of the government. Private enterprise Free in the election of the most profitable field of activity is not regulated in the volume of business and is not limited to a firm price.
4) by organizational legal form:
- IP ( individual entrepreneur);
- full partnership;
- mixed partnership;
- LLC (Limited Liability Company);
- JSC (Joint Stock Company).
Full partnership consists only of out valid memberswho carry unlimited property responsibility and dispose of all profit. Ltd consists only of out contributor participantsthat have income based on the size of their contribution (stable) and are responsible within its contribution. Mixed partnership Consists of both actual members and depositors. AO(Corporation) Based on the issue of shares. Owners of the Company are holders of shares. AO can be: open type(based on the free sale of shares) and closed type(Shares apply only to the founders). Each organizational and legal form of the enterprise has its own advantages and disadvantages:
IP "+":easy to organize, the owner manages the entire profit.
« - »: unlimited responsibility and a small amount of capital.
JSC "+": attracts a large amount of capital through the sale of shares, attraction professional professionals To control, the stability of functioning.
« - »: opportunity for abuse, separation of property and management functions, double taxation, significant costs and bureaucratic procedures during registration, freedom of action is limited by the charter.
TOV-VI and LLC
«+»: easy to organize, easy to attract additional funds and new ideas.
« - »: limited financial resources, yield 1 of a valid member entails the complete elimination of the partnership, the complexity of determining the share of real members in the income or loss of the company.
2. Cost of production, income and profit of the firm.
Costs- This is the payment of the acquired factors of production.
1) Depending on the cost estimation method distinguish:
§ accounting costs - these are actual costs of production factors;
§ alternative costs- This is the amount of money that could be obtained with the most advantageous use of resources.
2) From the point of view of receipt of funds, costs are divided into:
§ internal - this is unpaid costs for their own and independently used resource;
§ external- the cost of purchasing resources from suppliers that are not part of the enterprise.
3) Depending on the impact on the costs of changes in production, distinguishes:
§ constant costs (Fc)- Do not depend on the change in production volumes and should be paid even if the enterprise's work is stopped (administrative and administrative expenses, rental fees, overhaul, etc.);
§ variable costs (Vc)- depend on the change in production volumes (salary of workers, fees for raw materials, energy, etc.);
§ The sum of constant and variable costs forms General costs (T c).
4) To measure costs for the production of products, calculate:
§ medium cost (ATC) - They are equal to the ratio of common costs to the number of products manufactured. The average costs are important to determine the profitability of the company. For this, they are compared with the market price unit of products.
The average total costs are the amount of average permanent and medium variable costs:
§ middle permanent (AFC) -attitude permanent costs to the number of products;
§ medium variables (AVC) - The ratio of variable costs to the number of products.
5) In order to determine the optimal production of products, counts:
§ limit costs (MC)- These are additional costs associated with the release of an additional product unit.
Revenues -the most important indicator of the work of the enterprise, reflecting its financial income from all activities. The company calculates the overall, medium and limit income. Total incomeequal to revenue from the sale of all products. Average incomeit is equal to the relation of the total income to the number of products manufactured. Marketing income - This is an additional income with increasing sales per unit of products.
Profitit is defined as the difference between the total income and costs of production. It is dependent on what is included in the costs, distinguish:
Ø economic profit (total income minus total costs);
Ø accounting profit(total income minus accounting costs).
Profit performs two functions: 1)characterizes finite financial results enterprise activities; 2) it is the main source of cost financing for the production and social development of the company.
The most important source of state budget income is profit tax. Profit remaining after paying taxes and other mandatory payments is called pure profit. It remains in complete disposal of the enterprise.
Profitability (profit rate)- This ratio of profit to the costs of production, expressed as a percentage. This indicator reflects the effectiveness of the cost of the enterprise.
The company always strives for maximization profits. To get the maximum profit, the company must produce such a number of products in which the income will be equal to the utmost costs of the company.
Workshop:
1) A study conducted in England showed that 82% of the owners of small firms would not like their enterprises to become big. On the question of the optimal amount of their company, they mainly answered that no more than 27 people should work. It is necessary to find arguments to confirm the position of the owners of small firms.
2) Spend comparative analysis Organizational and legal forms of enterprises and fill in the table:
| Specific traits: | Partnership, | ||
| check in | |||
| the freedom of action | |||
| Specialization management | |||
| Financing | |||
| Property liability | |||
| Possibility of expansion | |||
| Possibility of abuse |
3) You have good ideas, but there is no experience of their implementation. Your friend has no ideas, but it has experience in practical activities in this area. Another of your friend has money, but you may not resort to its services, but to use a bank loan. Who and in what capacity would you turn on in the enterprise?
4) The store owner hires assistants with payment of 15,000 d. per year, pays annually 6,000 d. Rental fee for the room. He invested its own capital of 30,000 d., Sacrificing 3000 dm. Annual, which he would have with a different capital indoor. He appreciates its entrepreneurial talent in 10,000 d. in year. A large trading company offers it a place manager with a salary of 20,000 dm. in year. Calculate the amount of accounting and alternative costs.
5) The relationship of the total cost of the enterprise (TC) from the release of products is asked:
Calculate: FC, VC, MC, AFC, AVC, ATC.
6) Restore the data:
7) the total income of the enterprise 600 thousand rubles The company pays salary to employees 300 thousand rubles The cost of raw materials - 100 thousand rubles. Alternative costs - 150 thousand rubles. Determine the accounting and pure economic profit of the enterprise, the rate of profit.
8) The accounting profit of the enterprise was 300 thousand rubles. Pure economic profit - 100 thousand rubles. Determine the alternative costs of the enterprise, if it is known that its total income is 800 thousand rubles.
9) 1000 firms operate in the industry. Each company has limiting costs in production of 5 pieces of product per month - 2 D.ED., 6 products of the product - 3 D.ED., 7 product units - 5 D.ED. Determine the sectoral issue per month if the market price of the product unit is 3 D.ED.
10) The figure shows the curves of the costs of the firm acting in the competitive industry.
a) mark the level of release in the chart, in which the profit of the company is maximal;
b) Determine the area in the chart representing the profit of the company under these levels of the release price.
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