The economic foundations of the enterprise - abstract. Summaries: The economic foundations of the production activity of the enterprise Abstract message the economic foundations of the company
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RUSSIAN FEDERATION
SAMARA INSTITUTE OF MANAGEMENT
Course work
on the topic:
"Economic foundations production activities enterprises "
in the discipline "Economics of organizations (enterprises)"
Completed:
3rd year student,
group MO-110-05 s (C)
I. V. Alferov
Supervisor:
Ph.D., Assoc. Merkushova N.I.
Samara - 2008
Initial data for term paper
Introduction
Description technological process
1. The authorized capital of the property of the enterprise
Fixed assets
Working capital
2. Production program of the enterprise
3. Personnel of the enterprise
Calculation of the need for personnel
Remuneration of personnel
4. Financial results of the enterprise
Costing a unit of production
Enterprise profit: types, distribution, use.
Conclusion
Bibliography
Initial data for term paper
Table 1
1. The number of equipment and labor intensity of parts processing and assembly 10 m2 aluminum structures
Operations of the technological process Model of equipment Section I Section II Number of equipment, pcs. Labor intensity, n.h. Unit price of equipment, thousand rubles. Depreciation rate,% 1
Computers (computing technology)
6 1,3 20 2,78% 2
Radial saws
3 0,4 125 1,19% 3
Copying machine (milling)
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
Insulating glass assembly production line
1 1,2 600 0,83%
table 2
2. Regulatory indicators
Indicators Indicator value Production capacity utilization factor 0.63 Regulated equipment downtime,% 4 Equipment transportation costs,% of the price per unit of equipment 5 Duration production cycle, days 10.88 Shift factor 1 Norm of stock of materials in the warehouse, days. 60 Stock rate finished products in stock, days 10 Material consumption of products, rub. 1400 Profitability of products,% 40
Introduction
The economy of an enterprise is an independent economic discipline, the subject of which is the activity of the enterprise, the process of developing and making economic decisions.
An enterprise operates in a specific business area, which influences all of its activities.
The entrepreneurial sphere is characterized by the prevailing economic and political situation, right, socio-cultural, technological, geographic environment, economic situation, as well as the state of the institutional and information systems.
The enterprises of their activity deal not only with economic problems, but also with technological legal, social, psychological, psychological issues.
Successful implementation entrepreneurial activity in modern conditions, it 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, economically substantiate the existence of this enterprise, tk. everyone knows that the goal of a commercial organization is to carry out its activities and obtain 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 aim of making a profit by supplying the construction industry with such products 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.
The enterprise plans to produce 10,000 sq. aluminum structures, i.e. 1000 units of products per year. Selling price of 1 unit of production = 11566.01. The cost of 1 unit of food. –6,421.45 rubles.
Chapter 1.Authorized capital and property of the enterprise
PROPERTY - a set of things and material values primarily owned by a person or operational management enterprises or organizations. The PROPERTY also includes money and securities. The range of objects that make up 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, establishing the 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), on which, according to the law, can be levied.
A set of things, property rights and obligations that characterize the property status of their bearer (asset and liability). This understanding of PROPERTY is associated with universal succession (transfer to another person of an asset and liability - rights and obligations) upon inheritance and termination legal entities due to reorganization.
AUTHORIZED CAPITAL (fund) - a set of contributions (in monetary terms) to property in the creation of certain types commercial organizations (business companies and partnerships) to ensure its activities in the amount determined by the constituent documents or legislation. Peculiarities legal status credit institutions created in the form of companies with limited liability, the rights and obligations of their participants are also determined by the laws governing the activities of credit institutions.
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 limited liability companies". This document specifically states:
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 part of the authorized capital of the company is subject to payment by its participants during the first year of the company's activity. In case of violation of this obligation, the company must either declare a decrease in its authorized capital and register its reduction in accordance with the established procedure, or terminate its activities by liquidation.
The authorized capital of ALYUKON LLC was formed from the funds contributed by the two founders in equal shares in the amount of 6 million rubles, i.e. 3 million rubles each - from each founder.
Property of ALYUKON LLC:
1. Industrial building (hangar) - erected from metal structures and sandwich panels.
2. Computing equipment, production and technological equipment.
3. Automobile transport.
4. Electric tools.
5. Production and household inventory.
6. Cash on account in the bank remaining after the acquisition of fixed assets and their use in circulation from the authorized capital.
Fixed assets
FIXED EQUIPMENT, funds - fixed capital, long-term means of production, participating in production for many cycles, having long terms depreciation. 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 money invested in fixed assets of production.
AMORTIZATION (from Lat. Amortisatio - repayment) - the depreciation of fixed assets calculated in monetary terms in the process of their application, production use. Depreciation is a simultaneous means, a method, a process of transferring the value of worn out means of labor into a product produced with their help. The instrument for reimbursing the depreciation of fixed assets is depreciation deductions in the form of money allocated for repair or construction, the manufacture of new fixed assets. The amount of depreciation deductions is included in the production costs (cost price) of the product and thus becomes the price. The manufacturer is obliged to accumulate depreciation deductions by setting aside them from the proceeds from the products sold. The accumulated depreciation deductions form a depreciation fund in the form of funds intended for the reproduction and recreation of worn-out fixed assets. The amount of annual depreciation deductions of an enterprise or organization is determined as a share of the initial cost of objects representing fixed assets. Normative value this valley is called the depreciation rate.
Types of fixed assets valuation:
In the management of fixed assets, a differentiated system of cost estimates is used, which is determined by the target setting for measuring the cost of fixed assets: for internal production activities and for evaluating results, for calculating depreciation and calculating taxes, for sale and lease, pledge operations, etc. The basic types of fixed assets are: initial, restorative and residual value.
The total initial cost of fixed assets of the enterprise is the sum of the actual costs in current prices for: the acquisition or creation of means of labor: the erection of buildings and structures, the purchase, transportation, installation and installation of machinery and equipment, etc. unchanged during the entire service life of the means of labor and is revised when revaluating the fixed assets of the enterprise or revised during modernization or overhaul. Depreciation of fixed assets is also charged from the full initial cost. regulations in force on the date.
The total 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 original or full replacement cost and the accrued depreciation, i.e. it is the monetary expression of the value of the means of labor, not transferred to the manufactured products, at a certain date. The residual value allows you to judge the degree of depreciation of labor instruments, plan their renewal and repair. In the course of the revaluation of funds, the amount of the accrued depreciation for each unit of means of labor is simultaneously specified. The replacement cost is also determined taking into account wear. It is calculated as a percentage of the total replacement cost based on the data accounting.
Book value - the cost at which fixed assets are accounted for in the balance sheet of the enterprise by the accounting filed on their availability and movement. On the balance sheet of the enterprise, the cost of fixed assets is listed in a mixed assessment: the objects for which the revaluation was made are accounted for at the replacement cost as of the established date, and new means of labor acquired (or erected) after the revaluation are recorded at their original cost. In the practice of enterprises and in teaching materials, the book value is often considered as the initial one, since the replacement cost at the time of the last revaluation coincides with the initial cost at that date.
Assessment and improvement of the use of fixed assets solves a wide range of economic problems aimed at improving production efficiency: increasing the volume of production, increasing labor productivity, reducing costs, saving capital investments, increasing profits and return on capital and, ultimately, improving the standard of living of society.
Fixed assets of OOO Alyukon:
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 year
The annual depreciation amount will be = 840 * 3.33 = 28 thousand rubles / year.
2. Power equipment:
Power plants (electrical transformers, converters), providing 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 depreciation amount will be = 6.67% * 52.50t.r. = 3.5 tr.
3. Working machines and equipment:
A) Computers (computing technology): The useful life is over 3 to 5 years inclusive. 100% / 5years = 20% per year
The annual amount of depreciation = 126 thousand rubles * 20% = 25.2 thousand rubles / year.
B) Radial saws: The useful life is over 15 to 20 years inclusive. 100% / 15 years = 6.67% per year.
The annual depreciation amount will be = 393.75 * 6.67% = 26.25 t.r./year
C) Copying (milling) machine Useful life over 15 to 20 years inclusive. 100% / 15 years = 6.67% per year.
The annual depreciation amount will be = 336 * 6.67% = 22.45 thousand rubles / year.
D) Pneumatic press. The term of useful use is over 10 to 15 years inclusive (6th group). 100% / 10years = 10% per year.
The annual depreciation amount will be = 252 * 10% = 25.2 thousand rubles / year.
E) Electric drills. Useful life over 1 to 2 years inclusive (1st group). 100% / 2 years = 50%.
The annual depreciation amount will be = 37.8 * 50% = 18.9 thousand rubles / year
F) Glass cutting machine. The useful life is over 7 to 10 years inclusive (5th group). 100% / 10years = 10% per year.
The annual amortization amount will be = 10% * RUB 189. = 18.9 thousand rubles / year.
G) Insulating glass assembly production line. Useful life over 7 to 10 years inclusive (5th group). 100% / 10years = 10% per year.
The annual depreciation amount will be = 10% * 630 thousand rubles. = 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 depreciation amount will be = 14.28% * 420 thousand rubles. = 60 thousand rubles / year.
5. Industrial and household inventory. The useful life is over 3 to 5 years inclusive (the third depreciation group). 100% / 5years = 20% per year.
The annual depreciation amount will be = 20% * 70 thousand rubles. = 14 thousand rubles / year.
All of the above-described fixed assets - building, equipment, inventory were purchased, delivered and mounted using funds from the authorized capital of the enterprise.
Specific gravity element of fixed assets is calculated by the formula:
Where ∑N is the total cost of all fixed assets, and Ni is the cost of an element of fixed assets, the specific weight of which in the total amount is calculated.
Based on the calculated data, we will fill in the table. 3.
Fixed assets cost
Table 3
Elements of the structure Initial cost, thousand rubles
Specific gravity of the element% 2
Annual amortization 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 (computing technology) 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 - Production Line assemblies of double-glazed windows 630 * 18.77 63 Vehicles 420 12.51 60 Production and household inventory 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 the costs of 5% of the cost of installation and transportation.
Current assets
WORKING EQUIPMENT - 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, prepaid expenses, calculated in monetary terms, as well as low-value and wearing out items. The value of working capital is determined by summing the values of their individual types.
MATERIAL - PRODUCTION RESERVES (MPZ)
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 management needs of the organization - other circulating assets.
UNFINISHED PRODUCTION - partial finished products that have not gone through the full production cycle provided for by the technology, necessary so that the products can be sent to the customer, put on the market for sale, or shipped to the finished product warehouse.
FINISHED PRODUCTS - a part of inventories intended for sale (the end result of the production cycle, assets completed by processing (packaging), the technical and quality characteristics of which correspond to the terms of the contract or the requirements of other documents, in cases established by law).
Conditions for calculating the need for working capital:
The structure of the production cycle (specific weight of technological time)
Specific news of technological time - 0.125
ttechn = /> ttechn.i = (1.3 + 0.4 + 0.7 + 0.8 + 2.4 + 1.2 + 1.2) = 8 hours = 8 hours / 8 hours / workday * 30 cal.day / 22 workday = 1.36 cal.day
Production cycle Tts = 1.36 / 0.125 = 10.88 cal.days
Rates of stock of materials and components (calendar days)
tzap.m. = 60 cal.days
Stock rates of finished products in the warehouse (calendar days)
Hd = 10 cal.days
The production stock rate is determined by the formula:
Where Zdn is the stock rate in days (= 60 days)
q - production volume in kind (1000 units of products per year)
M is the material consumption of the product (= 1400 rubles / unit)
Dk - number of calendar days in the period (365)
The costs of work in progress will be determined by the formula:
Where z is the cost of a unit of production (cost
products = 6421.45 thousand rubles / unit of food),
TC - the duration of the production cycle in days
Book z. - the rate of increase in costs, we will calculate by the formula:
Book.z. = 0.5 * (1 + />)
Where Zn is the initial cost of products = 1400 rubles / unit of food.
Kn.z. = 0.5 * (1 + />) = 0.609
Stocks of finished products are determined by the formula:
Ngp = Zdn * /> = 10 * /> = 175.9301 thousand rubles.
The value of other circulating assets is assumed to be 15% of the sum of all other circulating assets 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 in the table of the cost of working capital.
Working capital cost:
Table 4
Types of working capital Cost, thousand rubles Share,% 1. Stocks of raw materials, materials, etc. 230.137 38.29% 2. Expenses for work in progress 116.572 19.40% 3. Stocks of finished goods 175.930 29.27% 4. Other working capital 78.396 13.04% TOTAL 601.035 100
Let's calculate the turnover ratio of working capital based on the data obtained:
Sales volume = 1000 * 11566.01 rubles. = 11566.01 thousand rubles.
Amount of working capital = 601.035 tr.
/> Number of revolutions = Kob = />
Duration
one turnover in days
Chapter 2.Production program of the enterprise
ANNUAL FUND OF WORKING TIME for 2007:
With a 40-hour working week - 1986 hours;
Number of working days with 5 days working week with two days off - 249.
Description of the technological process:
LLC "ALYUKON" produces aluminum structures for glazing buildings with a variety of architectural solutions, almost any complex shape.
The range of products includes constructions for glazing balconies and loggias, windows and doors of any complexity, partitions with thermal and anti-noise filling, pre-fabricated pavilions, winter gardens.
All products are manufactured according to drawings calculated by designers on a computer using special software packages using the original data provided by the customer on the dimensions of the structure, the required quantitative and qualitative indicators of the structure.
The aluminum profile and components received for production as raw materials are unloaded from the car body using a crane-beam and stacked on the racks in the storage room. 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 profile used in production, a radial saw is provided for this type.
On the street, dust and shavings exhaust hoses are connected to a waste heap-dust collector, which is cleaned out as the waste heap is filled. All small cut profiles 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 grooves and holes, to the place of cutting holes and technological grooves.
Milling of grooves and holes takes place on a "copying" machine; here the profile is set at the desired length marks, clamped with a pneumatic clamp, and using a lever with a switch, the operator moves the rotating milling cutter along the profile, which repeats the contour of the template, describing it from the inside. The copying machine is also equipped with a chip collector and is connected to common system hoods. After the end of milling, the workpieces are transported to the assembly site of the entire structure.
Punching of technological slots and holes takes place on a small pneumatic press, which has a movable 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 the 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-off parts of aluminum slide along the guide trays into the receiving box behind the machine and are subsequently handed over for scrap.
While the workpieces are being processed, the glass workshop prepares glass and insulating glass units for insertion into the structure. Cutting, cutting of glass and assembly of double-glazed windows is carried out in semi-automatic mode with the participation of two operators and 3 assemblers of double-glazed windows and the use of a glass cutting machine and high-tech equipment for the assembly of double-glazed windows. All illiquid residues are put into a steel box and crushed and subsequently disposed of. Glass ready for installation is transported on a trolley to the assembly point, from where it is taken by the assemblers.
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 with a power tool (electric drill). All constipation is regulated on the structure, and is packed with plastic wrap and thick paper. After packing ready product marked, completed with additional materials, fasteners, and moved to the site of finished structures.
Quality control department is provided for conducting technological control and assessing the quality of manufactured products.
For carrying out minor current repairs of equipment in the shop, an electrician is provided.
Loading of finished products is carried out manually by loaders into road transport from the site of ready-made structures (finished product warehouse). On average, 1 loader will be able to load 1.5 units of products per day (8 normal hours). The territory of the enterprise is located within the city, but since manufactured products are intended for installation (assembly) at various construction sites, LLC "ALUKON" uses road transport to deliver structures to the site. For 1 working day, the driver-forwarder can deliver 4 units of products to the objects.
The enterprise works in 1 shift, working hours - 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. areas of residential and public buildings. For example, in 2007 in the region was put into operation 2.5 million square meters. The share of aluminum structures from this volume will be approximately ~ 1%. The construction industry is increasingly beginning to use technologies for rapid erection of buildings from metal frames, which, in turn, provide for the use of stained-glass aluminum glazing. The need for this type of product = 2.5 million * 1% = 25 (* 10) thousand square meters, the demand for this type of product 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 the production capacity in the corresponding natural units;
Nij - hourly rate of productivity of a unit of equipment in natural units;
Fefij - effective fund of working time unit of equipment per year Effective fund of working time of equipment
Feff = (365-weekends and holidays) * (duration of the working day) * (1 - />), where /> - planned equipment downtime = 4%
Feff = 1986 * (1-0.04) = 1906.56
nij is the number of pieces of equipment;
i - type of product;
j - type of equipment.
Calculation of the production capacity of equipment
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 fund of operating time of a piece of equipment per year
Mij production capacity of a piece of equipment, nat. units
A - computers (computing technology) 6 1.3 4.615385 1906.56 8799.51 C - radial saws 3 0.4 7.5 1906.56 14299.20 D - copying machine (milling) 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 - production line for assembly of insulating glass units 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 number of production of marketable products, taking into account the utilization rate of production capacity (0.63) = (1588.8 * 0.63) = 1000 units of products per year.
In labor terms, it looks like this:
W = PMnat * tij,
Where ПМij = 1000 units of products per year is the production capacity of the equipment, natural units.
tij - labor intensity of processing a unit of production (10 sq. m.) = 8 normal-hours.
The planned selling price of 1 unit of production = 10608.24 rubles.
In value terms, the PM will be = 1000 unit pr. * 10608.24 rubles. = 10608.24 tr.
Based on the calculations, fill in the table:
Indicators of the production capacity of the enterprise
Table 6
Indicators (per year) Indicator value
Commercial products
A) in kind, food unit
1000 B) in labor terms, n.h. 8000 V) in value terms, thousand rubles 11566.01
Chapter 3.Personnel of the enterprise
PERSONNEL - the personnel of an institution, enterprise, firm, or a part of this composition, distinguished on the basis of the nature of the work performed, for example, management personnel.
ADMINISTRATIVE-MANAGEMENT PERSONNEL (AUP) - employees of the management apparatus, employees who are part of the administration of a company, enterprise, organization, office workers, directorate of enterprises and institutions.
INDUSTRIAL AND PRODUCTION PERSONNEL - the main personnel of the enterprise, directly involved in production activities or serving it.
AUXILIARY WORKERS
Auxiliary workers are part of the enterprise employees who are not directly employed in the main production, but perform auxiliary functions.
Calculation of the need for staff:
In this course work, we use only the three above categories of personnel - administrative and managerial, industrial and production and auxiliary.
Management personnel include:
1. Director of the organization
2. Chief accountant
3. Manager
Support personnel include:
4. Inspector of quality control department
5. Locksmith electrician
6. Cleaner (service staff)
7. Security guard
Industrial production personnel include:
8. Design engineers
9. Main production workers
10. Movers
11. Forwarding drivers
To calculate the need for industrial and production personnel, fill in the following table 7:
Balance of working time of one payroll worker for a year
Table 7
Indicators Indicator value 1. Calendar time, days. 365
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, hours. 1986 6. Regular and additional vacations, days 18 7. Study leave, days.
8. Sick leave, days.
9. Useful fund of working time 1762
Effective fund of time for one worker. Number of main workers
Feff = Nominal fund of working time - vacation * (duration of the working day)
Feff = 1986-28 * 8 = 1762 hour / (year * 1work.)
Number of main production workers:
Rosn = W / Fef1work = == 5 people
Of these, the need for designers (engaged in activities only on one type of equipment - computers) = = = 1 person.
Let's calculate the need for loaders:
Time spent on 1 unit of food. one loader
8 / 1.5 = 5.33 normal hours.
Total time for loading the planned number of product units per year = 5.33 * 1000 = 5333 normal-hours.
Required number of loaders = = = = 4 people
Let's calculate the need for input-forwarders:
Time spent on 1 unit of food. one freight forwarder
8/4 = 2 normal hours
Total time for delivery to objects of the planned number of product units per year = 2 * 1000 = 2000 standard-hours.
Required number of freight forwarders = = = = 2 people
Total number of industrial and production personnel = number of main workers + number of forklifts + number of freight forwarder drivers
5 + 4 + 2 = 11 people
The number of auxiliary and managerial personnel is taken for practical reasons in a minimum number (1 person each), assuming that each performs his functions in a sufficient volume:
Director-1
Chief Accountant -1
Manager -1
TOTAL = 3 people
Support staff:
Security guard - 1 person
Cleaner - 1 person
Quality control inspector - 1 person.
Locksmith-electrician - 1 person.
TOTAL - 4 people.
Based on the calculations performed, fill in the table below:
Table 8
Personnel categories Headcount of people% of the total Management personnel 3 16.67 Main production workers 11 61.11 Support personnel 4 22.22 Total 18 100
Remuneration for personnel:
The basis for calculations is the subsistence minimum for the able-bodied population as of the II quarter of 2007 = 4116 rubles.
The wages of the main production workers, loaders and freight forwarder drivers are calculated depending on the performance production plan(Salary +% - indirect piecework wages).
The salary portion of each of these employees, as well as administrative and managerial and support personnel, is calculated based on the importance of the employee, and is listed below in the staffing table:
% of the salary depends on the fulfillment of the delivered production plan.
Calculation of the wage fund for industrial and production personnel:
The calculation of the wage fund is based on the implementation of the production plan by 100%, i.e. 1000 units of products.
The calculation results are shown below in table 9.
Calculation of the fund of the% part of the wages of industrial and production personnel
Table 9
No. Indicators Indicator values
the main
production
Loaders Drivers-forwarding agents 1. Volume of production, units. 1000 1000 1000 2. Piece rate per unit. products, rub. 200 120 90 3. Tariff fund for wages, rub. 200,000 120,000 90,000 4. Bonuses for completing tasks (20-30% of the salary tariff fund), rub. 40,000 24,000 18,000 5. Basic salary (items 3 + 4), rub. 240,000 144,000 108,000 6. Surcharges for professional skill, work experience, rubles (10% of the wage tariff fund) 20,000 9,000 7. Additional payments for working conditions, rubles. 10000 8. Additional wages (items 6 + 7), rub. 30,000 9,000 9. Annual payroll (items 5 + 8), rub. 270,000 144,000 117,000 10. Average monthly salary of 1 employee, rub. 4500 3000 4875
Total annual wage fund for industrial and production personnel = 270,000 + 144,000 + 117,000 = 531 thousand rubles.
Staffing of the enterprise
Table 10
Structural subdivision Main functions of the subdivision Position Number of staff units Salary, rub. Annual salary fund, thousand rubles AUP Management of an organization Director 1 20000 240 AUP Management of an organization Chief Accountant 1 15000 180 AUP Management of an organization Manager 1 10000 120 Quality control department Quality control Controller Quality control department 1 8000 96 Security Guard of organization property Security guard 1 6000 72 OP Maintenance 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
* Per unit of production, 10 m2 of aluminum structures are taken
To calculate the cost of a unit of production, we define cost items:
1. Costs for materials - 1400 rubles / unit of production.
2. Costs for wages(variables)
Annual payroll of industrial and production personnel / annual output = 531 thousand rubles / 1000 = 531 rubles / unit of production
3. Deductions for social needs (variable) = 531 rubles * 26% = 138.06 rubles / unit of production
Total amount of variable costs per unit of output = Social deductions (variables) per unit of output + Annual payroll of industrial production personnel per unit of output + Cost of materials per unit of output
∑ = 1400 + 531 + 138.06 = 2069.06 rubles / unit of production
4. Estimated management costs (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. Personnel salary according to staffing table= 1350096rub. / Year.
4.6. Deductions for social needs (UST = 26% of the 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 clauses 4.1. To clauses 4.6. According to the methodological task)
= (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 item Value, thousand rubles. 1. Depreciation of equipment 305.4 2. Maintenance of equipment (10% of the cost) 196.455 3. Maintenance of equipment (5% of the cost) 98.228 4. Maintenance of transport (10% of the cost) 42 5. Salaries of auxiliary workers of the enterprise, management personnel and key employees (salary salary). 1,350,096 6. Social contributions 351,025 7. Other management costs (50% of the total cost of items 1 to 7) 1,171,602 TOTAL management costs 3,514,806
Let's calculate the management costs per unit of production based on the fulfillment of the plan of 1000 units of production per year:
Management costs / 1000 = 3514.806 thousand rubles / 1000 units of food. = 3514.81 rubles / unit of food.
5. Commercial costs are assumed to be 15% of the production cost.
Production cost = 3514.81 + 2069.06 = 5583.87 rubles.
Selling expenses = Production cost * 15% =
5583.87 * 15% = 837.58 rubles / unit. prod.
Based on the data received, we fill in Table 12 - Calculation of the cost of production:
Calculation of the cost of a unit of production
Table 12
Calculation items Indicator value, rub. 1. Basic materials (variable costs) 1400 2. Wages of key workers (piecework) (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 gross unit cost 6421.45
4.2 Profit of the enterprise: types, distribution, use
PROFIT is the difference between the income of an economic entity (eg a firm) and full costs. This is the most general definition, apparently, is able to cover the many definitions available in the literature: political and economic (where P., based on a different understanding of its economic nature, is differently defined for socialist and capitalist enterprises), accounting and financial (balance sheet P., net P., etc. .d.); P. in the economic and mathematical sense, which is characterized as the difference between incomes and costs of an economic object, calculated in the estimates of the optimal plan (in objectively determined estimates).
There is a fundamental difference between actual and economic profit: in the first case, profit is measured by the difference between the firm's income and costs, including costs and depreciation charges; in the second, imputed costs are also taken into account.
TYPES OF PROFITS
Distinguish between profit accounting and net economic profit. As a rule, economic profit is the difference between total revenue and external and internal costs.
Internal costs include both normal profit entrepreneur. (An entrepreneur's normal profit is the minimum pay needed to retain entrepreneurial talent.)
Profit, determined on the basis of accounting data, is the difference between incomes from different types 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 the proceeds from the sale of goods, products, works, services (net of VAT, excise taxes and similar mandatory payments) and the cost of goods, products, works and services sold. The proceeds from the sale of goods, products, works and services are called income from ordinary activities. The costs of the production of goods, products, works and services are considered the costs of ordinary activities. Gross profit is calculated using the formula
where ВР - sales proceeds; С - the cost of goods, products, works and services sold.
Profit (loss) from sales is gross profit less management and selling expenses:
where Ru is management costs; Рк - business expenses.
Profit (loss) of taxation is a profit from sales, taking into account other income and expenses, which are subdivided 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 for temporary use of the organization's assets; proceeds related to the granting of rights arising from patents for inventions, industrial designs and other types of intellectual property to the patch; receipts related to participation in the authorized capital of other organizations (including interest and other income from securities); receipts from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods; interest received for the provision of funds for use by the organization, as well as interest for the use by the bank of funds held on the account of the organization in 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 related to participation in the authorized capital of other organizations; interest paid by the organization for the provision of funds (credits, loans) to it for use; expenses related to the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products; expenses related to payment for services rendered by credit institutions.
Non-operating income is fines, penalties, penalties for violation of the terms of contracts; assets received free of charge, including under a gift contract; receipts and reimbursement of losses caused to the organization; profit of previous years, revealed in the reporting year; the amounts of accounts payable and accounts payable, for which the statute of limitations has expired; exchange differences; the amount of revaluation of assets (excluding non-current assets).
Non-operating expenses include fines, penalties, penalties for violation of the terms of contracts; compensation for losses caused by the organization; losses of previous years recognized in the reporting year; sums accounts receivable, for which the limitation period has expired, other debts that are unrealistic for collection; exchange differences; the amount of the asset depreciation (excluding non-current assets).
Profit (loss) from mining activities can be obtained by deducting from profit before tax the amount of tax on profit and other similar obligatory payments (the amount of penalties to be paid to the budget and state extra-budgetary funds):
where H is the amount of taxes.
Net income is the profit from ordinary activities, taking into account extraordinary income and expenses (Fig. 20):
where Chdr - extraordinary income and expenses.
Extraordinary income is income that arises as a consequence of extraordinary circumstances. economic activity(natural disaster, fire, accident, nationalization, etc.). These include insurance compensation, the cost of material assets remaining from the write-off of assets that are not suitable for restoration and further use, etc. The structure of extraordinary expenses reflects expenses that arise as the consequences of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.). NS.).
The net profit of the enterprise, i.e. the profit remaining at its disposal, is determined as the difference between the balance sheet profit and the sum of income taxes, rent payments, export and import taxes.
Net profit is directed to production development, social development, material incentives for employees, creation of a reserve fund, payment to the budget of economic sanctions related to violation by the enterprise current legislation, for charitable and other purposes.
Using costly method pricing (B general view the pricing model using cost-effective pricing methods can be represented as follows: Total costs + Desired income + Indirect taxes in the price) calculate the wholesale price of a unit of production:
Tsopt = Spoln + N + NP
Tsopt - wholesale price of a unit of production
H - margin, including the level of profitability 40% and compensating profit tax 24% and value added tax 18% (value - in direct proportion to the cost price)
Full - Total cost of a unit of production = 6421.45 rubles 27
H = K * Spoln,
where K is the numerical coefficient
By mathematical calculations, I found the coefficient
Tsopt = (Full + 0.5264 * Full) = 9801.70 p.
VAT = Tsopt * 18% = 9802.70 * 18% = 1764.31 rubles.
Selling price Tsotp = Tsopt + VAT = 1764.31 + 9802.70 = 11566.01 rubles.
Full cost of all products = volume of production per year * Cost of 1 unit. = 1000 food units * 6421.45 p. = 6421.45 thousand rubles.
Sales revenue = volume of production per year * CPT = 1000 * 9802.70 =
9802.7 thousand rubles
Profit from sales = Revenue from sales (excluding VAT) - Total 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 the unit price and the amount of net profit
Table 13
Indicators Indicator value 1. Total unit cost, rub.
2. The level of profitability of products,%
3. The wholesale price of a unit of production, rub. 9802.70 4. Value added tax (at the rate of 18%), rub. 1764.31 5. Selling price of a unit of production, rub. 11566.01 6. Total cost of all products, thousand rubles. 6421.45 7. Proceeds from sales in wholesale prices, thousand rubles. 9802.70 8. Profit from sales, thousand rubles. 3380.25 9. Income tax (at the 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., profitability threshold) of a given enterprise:
qcr = Z / (Tsopt-zper),
where qcr is the critical volume of production in natural terms
Z-value fixed costs for the whole volume of products =
Management costs + commercial expenses (15%) = 3514.806 + 15% = 4042.0269 thousand rubles.
zper - specific variable costs per unit of production = variable costs + selling costs (15%) = 2069.06 + 15% = 2379.419 rubles.
Tsopt = 9802.70 rubles.
qcr = 4042.0269 thousand rubles / (9802.70 rubles / 1 unit of food - 379.419 rubles / 1 unit of food) = 544.50 units prod.
Determine the margin of financial strength:
Let's calculate the indicators to fill in the pivot table of the main economic indicators:
Efficiency indicators of the use of fixed assets:
Return on assets =
Capital intensity =
/>=/>=0,3424
Salary fund:
Z. p. main workers (piecework) + wages fund constant =
531 thousand rubles + 1350,096 thousand rubles = 1881,096 thousand rubles.
Average monthly wage of 1 employee:
1881.096 thousand rubles / 12/18 = 8708.77 rubles.
Production of goods per 1 worker =
Production of goods per 1 main worker =
Costs per ruble of marketable products, rub.
Profitability of products,%
PRODUCT PROFITABILITY - the ratio of profit from the sale of products to the total costs (prime cost) of its production and circulation.
Profitability of sales,%
PROFITABILITY OF SALES - the ratio of profit from product sales to sales for a certain period.
Return on assets,%
where the assets of the enterprise are money, accounts of debtors, 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 contingent venture is profitable. Net profit amounted to 2,568.99 thousand rubles. at the end of the year. The enterprise is capable of paying off short-term obligations; labor productivity is high.
The net profit can be directed to increasing the productivity of the enterprise by more than 1.5-1.7 times by increasing the production capacity by purchasing 2 types of equipment that clearly limit the volume of production - a glass cutting machine (1) and a production line for assembling double-glazed windows (2). But since this is due to the need to increase production space, hire additional main production workers and the emergence of other costs, it is necessary to carry out marketing research(using the funds of the net profit earned by the enterprise), to determine the increase and / or decline in demand for this product in the regional market. The risk in such a case will be justified.
Summary table of the main economic indicators of the firm
No. Indicators Indicator value 1. Volume of marketable products, thousand rubles. 11566.01 2. Volume of marketable output, n.-h. 8000 3. Profit from sales, thousand rubles. 3380.25 4. Net profit, thousand rubles. 2568.99 5. Full cost of production, thousand rubles. 6421.45 6. Cost of fixed assets, thousand rubles. 3357.05 7. The 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 wages fund, thousand rubles. 1881,096 10. Average monthly wages of one employee, rub. 8708.77 11. Efficiency of using 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 per worker, thousand rubles. 642.566 - per one main worker, thousand rubles 1051.455 16. Costs per 1 ruble of marketable products, rub. 0.55 17. Profitability of products,% 52.64 18. Profitability of sales,% 29.23 19. 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. Enterprise Economics / Ed. N.A. Safronova - M .: Jurist, 2004.
3. Tax Code of RF.
4. Labor Code
5. Merkushova NI Economy of the organization (enterprises). Study guide. Samara Institute of Management, Samara, 2005.
6. Raisberg B. A., Lozovsky L. Sh., Starodubtseva E.B. Modern economic dictionary. 5th ed., Rev. and add. - M .: INFRA-M, 2007. - 495 p. - (B-ka of dictionaries "INFRA-M").
The lesson was developed on the basis of the educational material of I.V. Lipsitz. This material is studied in the section of the chapter "What is a firm and how it operates in the market", intended for students in grade 11 of the basic course. Lesson objectives: educational: familiarization and consolidation of the main economic concepts; developing: the ability to form the development of economic thinking skills, the ability to apply theoretical knowledge in practice and carry out economic calculations; educational: to contribute to the improvement of cooperation skills, education of independence and vitality, responsibility in making important decisions, goodwill towards others.
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The Economic Basis of the Firm's Pursuit of profit is the only way people can meet the needs of those they don't know at all. (Friedrich von Hayek) The lesson was developed by the teacher of economics MBOU Secondary School No. 8 in Lobnya, Moscow Region Merzlikina Svetlana Nikolaevna
Review questions. What is a firm? What types of firms do you know? Why are firms created?
Objectives of the firm
Economy in the faces of Matvey Kuznetsov Russian entrepreneur
Profit - the excess of proceeds from the sale of goods over the total costs (costs) for its manufacture and organization of sale. P (Q) = TR (Q) - TC (Q) Profit = total revenue - total cost
Total costs - the cost of acquiring the entire volume of resources that the firm used to organize the production of a certain volume of products.
RESOURCES external internal
TOTAL COSTS (production cost) 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 during a certain period Economic costs - the total costs of the company for the production of goods or services, including both direct cash costs of organizing the production and sale of goods, and opportunity costs, i.e. .e. lost profits from the use of the firm's resources for other options for activities.
COSTS CONSTANT VARIABLES
Marginal (marginal) costs - the real amount of costs, which costs the manufacture of each additional unit of production.
Marginal (marginal) revenue - shows how much the total revenue of the company will change as a result of changes in the volume of output per unit of output.
The condition for maximizing profit: in order for the amount of profit to be maximum, the firm needs to produce such a quantity of products at which the marginal revenue is equal to the marginal cost.
Practical task
Practical task
On the subject: methodological developments, presentations and notes
Presentation "The Impact of Competition on Firms"
The presentation is used in economics lessons in grade 10. (profile, socio-economic). The presentation reveals the concept of "monopoly", "competition". "natural monopoly", etc. ...
economics lesson "Calculation of costs and efficiency of the firm" in grade 11 (profile level)
The integrated lesson of economics and informatics "Calculation of costs and efficiency of the company" in the 11th grade (profile level) is aimed at studying the methods of calculating costs and analyzing the ...
LESSON OUTCOME
Topic: Firm in Economics.
Lesson objectives:
educational: to form students' ability to understand the economic performance of firms; teach to use previously studied material in the analysis of new phenomena and processes;
developing: teach to solve scientific problems, build graphs, interpret information, work in a group;
educating : to form a tolerant attitude towards other opinions, a desire to participate in a dialogue.
Expected results:
Students must:
use and explain the learned terms and concepts correctly;
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 draw up graphs and memory maps and work with them.
UUD in the lesson:
The student explains the phenomena, gives examples, solves educational problems, works with texts of various styles, owns the skills of public speaking.
Basic terms and concepts:
firm, factors of production, factor income, costs of firms, economic and accounting profit, taxes.
Lesson type: combined.
Lesson type: learning new material.
LESSON PLAN
The concept of a firm.
Production factors.
Fixed and variable production costs.
Taxes paid by the business.
TECHNOLOGICAL LESSON MAP
Lesson stage
Teacher actions
Student actions
Organizing time.
Motivation.
The teacher announces the topic of the lesson, names the goals, suggests preparing notebooks, students, sheets for graphs and diagrams, writing materials.
Teacher: “Guys, I suggest you walk around our village, studying its economic map. Please pay attention, first of all, to how the economic map of our village has changed: where were the enterprises? "
What happened? These shops, car services, manufacturing complexes have closed.
So today we will try to answer the question "Why did it happen?"
Prepare everything you need for the lesson.
Students call the store "Planet" shopping center"Arbat", maintenance department in the "Teremok" store, subsidiary farm plant "Metallurg" and a number of others.
Scientific task statement
Throughout his work, the teacher uses the technology of developing critical thinking: “We look at the blackboard!
AND I wonder what the problem is?D Let's find out if there are ways and ways to solve this problem?
E are there effective solutions?
A then we choose the only correct one.
L Curiously, having received knowledge about the activities of firms, can we answer the question "Why did the activities of some firms in the territory of our village cease?"
(The anagram and notes remain on the board.)
They comprehend the idea (anagram) and the questions suggested by the teacher.
Firm concept
The teacher gives a presentation containing a series of questions:
Why are firms created from the buyer's point of view?
From an entrepreneur's point of view?
What is added value?
The teacher asks the question:
- How close are we to the answer to our main question?
Students receive information about the company during the presentation.
Answers questions.
Conclude:The activity of the firm leads to the transformation of resources into a new economic good, in which its usefulness for society is higher than the usefulness of the resources spent on its production.
Answer:
We have established that a firm has a right to exist if it makes society richer, i.e. produces more goods than it spends resources.
Factors of production and factor income
The teacher directs the further train of thought:
You are already familiar with the concept of factors of production.
Take a worksheet and write down what you missed.
Each factor of production has its own owner, who seeks to receive income from them. Formulate what is the income from each factor.
The teacher displays a diagram and says that such a concept as capital is being considered, and suggests dividing it into financial, physical, investment and loan capital. Offers work with the textbook, p. 44 - 45.
We pose the following question: can we now answer the main question of our lesson?
To solve the indicated problem, we need to know what determines the efficiency of the company's economic activities.
Students name all factors of production, make notes on a worksheet.
Students take turns explaining and making notes on the worksheet.
Working with the textbook, pp. 44-45, they find an explanation for these concepts.
Students conclude:The income of the owners of the production is the costs of the owner of the company.
Economic and accounting costs and profits.
The teacher encourages students to think further:
Now we need to learn how to compare results (profit) with costs. And for this you need to clearly understand what the costs are? What is the profit?
The teacher invites students to write down a vocabulary of concepts and come up with their own example to explain.
The teacher divides the class into 2 large groups - accountants and economists - and offers to calculate the economic and accounting profit.
The following task is displayed on the screen: “An employee of the bank, who received 2 million rubles a month, decided to quit and start his own business: country house hotel. He did not live in this house, but rented it out for 3 million a year. He put all his savings into the business - 10 mn. Calculate the result of his activities as an accountant and as an economist, if the proceeds from economic activities - 160 million rubles, costs - 130 million rubles. "
Teacher:
Make a conclusion about the expediency of continuing the business. Who should an entrepreneur listen to: an accountant or an economist?
Are we getting close to solving the disappearance of firms?
Consider the diagram. Where is the accountant on the diagram, and where is the economist?
Take card number 2 on the desk and attach the diagram.
(Scheme No. 1 is given in the appendix)
What is the problem of Novosemeykin companies?
Some suggestions are made.
They give their own examples with new concepts, give explanations.
The class is divided into groups, occupies jobs.
The "Accountants" group deduces the formula and calculates the profit: 160-130 = 30 million rubles.
The Economists group deduces a formula and calculates:
Lost earnings = 24 million rubles
Loss of rental income = RUB 3 million
Income from savings = 10, 8 million rubles
Total: 37.8 million rubles
Economic profit is 7, 8 million rubles less than accounting, internal costs are higher than profit.
Students make a conclusion.
Students provide an answer.
Consider the circuit. Attach (each personally) their card to the side of the diagram where it should be located, and explain their choice.
The students assume that the economic profit was not high and did not cover the costs.
Fixed and variable costs
The teacher asks the "accountants" to calculate the costs and proposes the following problem:
“The company produces 100 metal parts per month. Each piece takes 700 g of metal. How will the amount of consumption change if it is planned to increase production to 200 parts due to new technologies? "
The "economists" are given a different task:
"Think, what costs will not change with an increase in volume?"
The teacher proposes to write down the concepts of "variable and constant costs" in the dictionary to add to the dictionary.
The teacher suggests thinking: “Was it possible to save the Novosemeykin enterprises? What general economic solutions do you propose? "
The teacher sets a new task: "Analyze the proposed schedule and draw all possible conclusions on it."
(see Graph in Appendix)
The teacher asks clarifying questions:
Is such an increase in production possible?
- Will the company be able to afford such costs?
The group of “accountants” responds thatwith an increase in the volume of costs for metal, wages for workers will increase, i.e. will change.
(20.0 * 0.7 = 140 kg, and before it was 70 kg)
The Economists answer thatthe amount of equipment, the size of the workshop will remain the same. The management staff is the same. These costs will not change, i.e. will be permanent.
Students take notes.
Students respond thatit is necessary to consider all costs and correctly choose the scale of production.
Students analyze and provide answers.
Students talk aboutthat most likely the total costs of Novosemeykin enterprises exceeded their profits, and they closed.
Business taxes
Teacher:
Is there any external factor impact on a business that does not depend on the calculations of accountants and economists, on their mistakes?
They also say: "They think business is unloved and necessary taxes."
(On the screen - a frame of the presentation "Taxes")
Let's remember what taxes are there?
What are taxes characterized by?
What taxes do businesses pay?
Which tax is direct and which is indirect?
Fill in the blanks on worksheet # 2.
Students fill in the blanks in the outline on worksheet # 2.
Reflections and conclusions
So, give answers to the following questions:
Can we choose the only correct solution?
Why do some firms get lucky while others go broke?
Is it profitable to produce everything?
Students argue, give answers, give arguments.
Reflection
You met with the owner of the Planet store, which closed not so long ago.
Can you ask him economically sound questions?
Can you understand his answers?
How has today's entrepreneur lesson helped you?
Do you still have unclear aspects?
The teacher announces the grades and comments on them.
Students provide answers to the questions posed.
Homework
Teacher writing on the blackboard homework: § 4, tasks p. 53
Make a plan on the topic "Taxes in the Russian Federation"
Students write in diaries.
1. Types of enterprises in a market economy.
Company is an economic entity that organizes the production of goods or services for the purpose of making a profit.
Enterprises are classified according to various criteria:
1) by type of economic activity:
- industrial
- agricultural
- trade
- insurance
- banking, etc.
2) by the number of employees:
- large (more than 1000 employees);
- medium (from 100 to 1000 employees);
- small (up to 100 employees).
3) by ownership:
- state;
- municipal;
- private.
State enterprise usually more capital intensive and stable, because has the financial and organizational tutelage of the government. Private enterprise freely in choosing the most profitable field of activity, not regulated in the volume of business and not limited by a fixed price.
4) by organizational and legal form:
- SP ( individual entrepreneur);
- full partnership;
- mixed partnership;
- LLC (limited liability company);
- JSC (joint stock company).
Full partnership consists only of full members who bear unlimited property liability and dispose of all profits. OOO consists only of contributors who have income based on the size of their contribution (stable) and are liable within the limits of their contribution. Mixed partnership consists of both full members and contributors. JSC(corporation) based on a share issue. 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 the enterprise has its own Advantages and disadvantages:
FE "+": easy to organize, the owner controls all the profits.
« - »: unlimited liability and a small amount of capital.
JSC "+": attracts a large amount of capital through the sale of shares, raising professional specialists for management, stability of functioning.
« - »: opportunity for abuse, separation of ownership and management functions, double taxation, significant expenses and bureaucratic procedures during registration, freedom of action is limited by the charter.
Tov-in 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 company's income or loss.
2. Cost of production, income and profit of the firm.
Costs is the payment for the acquired factors of production.
1) Depending on the cost estimation method, there are:
§ accounting costs- these are the actual costs of factors of production;
§ opportunity cost is the amount of money that could be obtained with the most profitable use of resources.
2) From the point of view of the receipt of funds, the costs are divided into:
§ internal- these are unpaid costs for 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 costs, changes in production volumes are distinguished:
§ fixed costs (FC)- do not depend on changes in production volumes and must be paid even in the event of a stoppage of the operation of the enterprise (administrative and management costs, rental fees, overhaul etc.);
§ variable costs (VC)- depend on changes in production volumes (workers' 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 quantity of products 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) - attitude fixed costs to the number of products;
§ mean variables (AVC) - the ratio of variable costs to the quantity of products.
5) In order to determine the optimal production output, the following is calculated:
§ marginal cost (MC)- these are additional costs associated with the release of an additional unit of production.
Income - the most important indicator of the enterprise, reflecting its financial receipts from all types of activities. The firm calculates total, average, and marginal income. Total income equal to the proceeds from the sale of all products. Average income is equal to the ratio of total income to the amount of products produced. Marginal income- 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 cost, they are distinguished:
Ø economic profit (total income minus total costs);
Ø accounting profit(total income minus accounting costs).
Profit performs two functions: 1) characterizes the final financial results the activities of the enterprise; 2) is the main source of financing the costs of production and social development of the company.
The most important source of state budget revenues is income tax. The profit remaining after 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 effectiveness of the enterprise.
The company always strives to profit maximization. To get the maximum profit, the enterprise must produce such a quantity of products at which the marginal income will be equal to the marginal costs of the firm.
Workshop:
1) A study in England found that 82% of small business owners would not want their businesses to go big. When asked about optimal size their company, they basically answered that it should employ no more than 27 people. It is necessary to find arguments in support of the position of small business owners.
2) Spend comparative analysis organizational and legal forms of enterprises and fill in the table:
| Partnership, | |||
| registration | |||
| the freedom of action | |||
| Management specialization | |||
| Financing | |||
| Expandability | |||
| Abuse potential |
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 can use a bank loan instead of resorting to his services. Whom and in what capacity would you include in the enterprise?
4) The store owner hires assistants with a payment of CU 15,000. per year, pays annually 6,000 units. rent for the premises. He invested CU30,000 equity capital in the business, donating CU3,000 to the business. per annum, which he would have had with another investment of capital. He estimates his entrepreneurial talent at CU 10,000. in year. A large trading company offers him a managerial position 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 (TS) on the production 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 of 300 thousand rubles. Raw material costs - 100 thousand rubles Opportunity costs - 150 thousand rubles Determine the accounting and net economic profit of the enterprise, the rate of return.
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 companies in the industry. Each firm has a marginal cost in the production of 5 units of a product per month is 2 units, 6 units of a product - 3 units, 7 units of a product - 5 units. Determine the industry output per month if the market unit price of a product is CU 3.
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 profits are maximized;
b) Determine on the graph the area that represents the volume of the firm's profits at the given levels of the output price.
It might be helpful to read:
- Transit advertising production technology;
- The main types of services in demand on the international market;
- Main types of buyers Types of clients by behavior strategy;
- Swot analysis: examples of swot analysis;
- Product differentiation and bargaining power Market differentiation;
- Marketing analysis of the market: types, stages, methods;
- Stages of developing a positioning strategy Essence of the main stages of the positioning process;
- And the communicative effectiveness of advertising The communicative effectiveness of advertising;