Summary: Creating your own business. Creating your own business (prerequisites, problems, principles of creation) The social component of the system of goals for creating your own business

The first paragraphs of this chapter consider the individual elements of the mechanism for creating your own business. Having familiarized themselves with them, the future entrepreneur can consciously take up the implementation of an entrepreneurial idea, which is the economic (financial, material) interest of proactive capable citizens for the implementation of hypothetically real projects that allow them to achieve their goals by organizing a certain type of business.

An entrepreneurial idea is the potential and necessity of an individual's own self-realization in order to solve his own goals by satisfying the needs of others.

Entrepreneurial activity as a process just begins with an idea, which, under certain conditions, is implemented into a specific entrepreneurial project, the essence of which should be based on the principle: to find a need and satisfy it.

M. Small, a very successful American entrepreneur, formulates five rules for achieving goals (ideas).

1. Make a decision: I can make money. In our time, in our country, a person can become rich.

2. In order to make money, you have to think about it constantly - while eating, walking and even at night when you sleep.

3. There are many areas in which you can be successful. Search and you will find them.

4. You will be wrong. But don't be discouraged. Learn from your own and others' mistakes. Start again from where you stumbled. Go forward!

5. When you stop at an idea, constantly think it over, develop it and do not leave until you reach the goal.

So, the idea is being implemented for purposes - in organizing a certain type of business. As the famous Russian physiologist I.P. Pavlov, the life of the person who has set a goal and always strives for it is beautiful and amazing: “The reflex of goals is the main form of the vital energy of each of us. Life is only beautiful and strong, who all his life strives for a constantly attainable, but never unattainable goal ... All life, all its improvements, all its culture is made by people striving for the goal set by them in life. "

Without a short-term (tactical) and distant (strategic) goal, there is nothing to think about (although, of course, you can think) to set sail on a sea called entrepreneurship, where reefs and storms (risks) await you, and maybe the "ninth wave" (bankruptcy).

It is impossible to engage in entrepreneurship without knowing a really achievable goal that would be understandable to both subordinates and consumers of the results of your activities (goods, services). The goal should be clearly formulated by the entrepreneur himself, the head of the company, in order to communicate it to all employees who translate your goal into concrete work results. If you are both an entrepreneur and a manager, then you should be even more responsible when formulating your goal (s).

“As a child, I came up with a personal credo, which I usually repeated at night. Although I was not raised in a religious family, it was like a prayer, an appeal to the mysterious spirit of life that can inspire and energize. I asked to give me strength so that I could help worthy people. I never prayed for power, fame, wealth, although I had it in abundance. I hope I have never been greedy. If my main aspiration was to get rich, then I could become one of the richest in the world. However, I am not one of them. All my life I gave away more of my fortune than I could count. Fortunately, I have always had the ability to make money, and I had enough for others. The credo of my childhood guided my actions all my life. "

The author further points out that his goal was not to make money, not to get rich. “For me, business is not just a means of enrichment: the accumulation of wealth was not an end in itself for me. Business gave me pleasure, because it constantly stimulates, requires the daily concentration of all mental abilities to solve an infinite number of different problems, from the smallest details to fundamental decisions. Business gives me pleasure because it created America, and I would even say that this is the essence of the American way of life. "

In formulating the goal of an entrepreneurial firm, it is necessary, in our opinion, to take into account foreign experience, and our domestic, especially pre-revolutionary.

When starting to create your own business, it is advisable to remember the following.

1. Only clear goals lead to a goal. (For example, it is impossible to formulate a goal: “The quality of our goods must be improved.” What goods, how much to improve, due to what, etc. The quality can be improved, but production costs will increase sharply, so when selling goods you will not receive the necessary amount of profit for development of the company).

Therefore, the formulation of the goal should contain: a) quantitative indicators that the firm must achieve, but it is necessary to take into account the behavior of competitors, buyers, market segment, market niches; b) the period during which the goal must be achieved (or stages); c) the results that the firm and employees will receive; d) attraction of well-known responsible executives; e) determining the costs of achieving this goal and the conditions for achieving the goal.

2. The closer the goal, the more it mobilizes, in other words, short-term goals to a greater extent than long-term goals contribute to internal mobilization, but at the same time, the solution to a long-term goal should not be overlooked.

Which is better: a tit in the hands or a crane in the sky?

Here the question is in managing an entrepreneurial firm (as, indeed, in all areas, and in personal life): a dialectical combination of tactics and strategy.

But we need to remember a very important conclusion that many of us have come to in practice: "Whoever takes on everything, most often will not achieve anything!"

Apparently, there should be a regularity in the role of doubt. Even Voltaire wrote: "Doubt is the beginning of wisdom." But it is impossible to doubt for a long time: you are surrounded by competitors from all sides, you may be late. The locomotive of entrepreneurship does not like long and unreasonable stops on the way of self-development. This is clearly evidenced by the entire history of world entrepreneurship.

3. The purpose (or goals) of the company should be focused on the most important - your products should satisfy the need (needs) that are not satisfied by other products. If this need has already been satisfied, then it is necessary to stimulate the demand for your products by other means (measures), i.e. create a new demand, a new market.

This goal is the most important, the most important, determining one in an equilibrium market (it is, of course, easier to operate in a scarce market), but the goal is formalized - the satisfaction of unmet needs. You need to be constantly ready to practically answer the questions: “Is there a need for your products (works, services)? What products are in demand in what economic form? What is this demand today? What will be tomorrow, in the future? "

In a society of a free market economy, to which we strive, the highest goal of any entrepreneurial organization is the formation of market needs, satisfaction of the demand of buyers (consumers). But needs must be ranked according to the degree of satisfaction, importance, profitability, profitability, etc.

4. The goals must be commensurate with the capabilities of the company, with its technical, intellectual, personnel, financial level and raw material capabilities.

5. The goal (s) must be specified in the activities, while there must be an understanding of the goals and activities by other employees, ie. they must be convinced of the advisability of achieving this goal.

The more employees of the company have the opportunity to participate in the choice and setting of the goal, the higher the result will be in its implementation.

The art of goal setting is the art of managing a company, it is the ability to control the progress and results of achieving a goal, it is the ability to properly motivate employees, etc. Therefore, the primary goal of an entrepreneur is to define a set of goals, to select goals.

Therefore, to become an entrepreneur, to start creating your own business, you need to know what the consumer (consumers) wants, formulate a goal and strive to achieve it with lower costs (expenses). Constantly study what people want and look for opportunities to give them what they want!

The author of the book “How to Make Money” M. Small said about the implementation of an entrepreneurial goal and good luck: “People who believe that only luck will help them succeed in life usually say:“ I must have capital, without money I can do nothing I can not". Of course, in order to translate your idea into reality, you need money (and not small, in our opinion). But if you know exactly what people need, then you have a greater chance of prosperity than those who can invest any amount. "

Wayne Dyer, author of Zones of Your Mistakes, believes that “a thought (idea, goal) will turn into faith if you constantly work on it, and not when you just try this thought and fail to realize it, then use your failure to abandon it. "

So, you have an entrepreneurial idea, clearly formulated your goals, now you can start creating your own business.

The organization of your own business in the presence of appropriate material, financial and other opportunities can be carried out through the following forms: the acquisition (purchase) of an enterprise (business), the lease of the enterprise as a whole as a property set used to carry out entrepreneurial activities, the use of the franchising method and the establishment of your own business in a certain organizational and legal form.

In a short form, we will tell you about individual ways to create your own business.

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Entrepreneurial ideas Entrepreneurial ideas are accumulated in a certain direction related to the entrepreneurial activity of a given entity.The entrepreneur selects the most promising and appropriate entrepreneurship from the accumulated ideas.After the selection of the necessary idea, its specific analysis is carried out based on specific economic indicators


Entrepreneurial ideas Commodity market Advances in science and technology Analysis of structural or geographic gap in the process of social production Presentations, meetings, symposia, etc. Ideas of potential competitors Knowledge obtained in the study of economic disciplines Based on knowledge of the patterns of demand Based on the analysis of an already produced product


ELEMENTS OF THE ENTREPRENEURIAL IDEA Knowledge of a certain type of entrepreneurial activity Knowledge of external factors that affect entrepreneurial activity Striving to realize your life goal, to achieve recognition in society Striving to become an owner Striving to constantly increase your well-being Awareness of the need to work on the brink of your abilities A clear awareness of ways to obtain resources to create your own business Ability to choose the optimal organizational and legal form of the future enterprise Knowledge of potential risks, the ability to manage them Knowledge of the basics of accounting and management accounting, the ability to organize them at the enterprise







Formation of the idea of \u200b\u200bengaging in a certain type of entrepreneurial activity. Determination of the goals of the entrepreneurial idea implementation Conducting market research to substantiate the idea. Evaluation of the idea of \u200b\u200bcreating an enterprise. Formation of a concrete decision on starting a business. Selection of reliable co-founders. Developing a sound business plan. Financing the idea of \u200b\u200bcreating an enterprise. Carrying out organizational measures to create an enterprise. State registration of an enterprise in accordance with the established procedure. Registration with the tax authority at the location of the enterprise (place of residence of an individual entrepreneur). Registration of the enterprise in the authorized territorial bodies of the Pension Fund of the Russian Federation, the Mandatory Medical Insurance Fund, the Social Insurance Fund of the Russian Federation and the State Employment Fund of the Russian Federation. Opening in accordance with the established procedure in any bank settlement (current) and other accounts. Conclusion of agreements (contracts) for the supply of raw materials, materials, components and other factors of production necessary for the implementation of entrepreneurial activities. Obtaining, in accordance with the legislation, a license (permit) to carry out entrepreneurial activities. Conducting marketing research (ways of promoting the market, ways of selling, methods of pricing, etc.). Conclusion of contracts for the supply, purchase and sale of goods (services) by consumers; Conducting the necessary advertising campaign for goods (services). Organization of accounting of income and expenses in accordance with the regulations of the Ministry of Finance of the Russian Federation Stages of creating an enterprise


State registration of an enterprise Required documents for state registration of an enterprise: Charter; Founder's statement; Agreement on the establishment of an enterprise (foundation agreement) A document confirming payment of at least 50% of the authorized capital Certificate of payment of state duty


Stages of creating a store 1. Choosing a store idea (concept development) -Determining the specifics of the store -Selecting the location of the store -Determining the format of the store - Choosing the organizational and legal form -Organizing an effective service -The atmosphere of the store 2. Identifying potential buyers 3. Conducting market research to justify the entrepreneurial ideas 4. Evaluation of the idea of \u200b\u200bcreating a commercial enterprise


Stages of creating a store 5. Selection of premises and commercial equipment 6. Choice of directions of the commercial policy of the store (determination of price, assortment, communication policy) 7. Development of a business plan 8. Carrying out organizational measures for the creation of a trading enterprise 9. Organizational and legal support of a trading enterprise

Almost any novice entrepreneur, having planned the organization of his own business, carries out the following stages of this solution:

The emergence and substantiation of the idea of \u200b\u200bengaging in a specific type of entrepreneurial activity;

Development of both immediate and long-term goals for the implementation of an entrepreneurial idea;

Formation of a specific decision to open your own business in a specific organizational and legal form;

The choice of financial sources for doing business at the initial stage of the firm's functioning;

Selection of reliable and qualified co-founders of the case;

Development of the necessary constituent documents (depending on the organizational and legal form of the future company);

Implementation of a set of organizational measures to create your own business, which include: holding the first meeting of founders, selecting qualified employees, choosing a company name and trademark, making stamps, seals, etc .;

Business plan development;

State registration of a company in accordance with the law;

Registration with the tax authority at the location of the company or the place of residence of an individual entrepreneur;

Registration of a company with the authorized territorial bodies of the Pension Fund of the Russian Federation, the State Employment Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Mandatory Medical Insurance Fund of the Russian Federation;

Opening current (settlement) accounts and other accounts in any bank in the manner prescribed by law;

Conclusion of contracts (agreements) for the supply of materials, raw materials, components and other factors of production for the implementation of entrepreneurial activities;

Obtaining a license (permit) to carry out certain types of activities in accordance with the law;

Conducting comprehensive marketing research of the market (determining the ways of selling products, choosing ways to promote goods, determining methods for setting prices for products (services);

Conclusion of contracts for the sale of goods (services), supply;

Organization of accounting of income and expenses based on the regulatory documents of the Ministry of Finance of the Russian Federation, etc.

All the listed stages of creating your own business are extremely important, however, the main thing is to substantiate entrepreneurial ideas, since it is at this stage that the main economic interest (motives) of entrepreneurs are determined in the implementation of specific types of activities (works, services, goods, technologies, information, etc. .) A key factor in the success of organizing your own business should be the implementation of the idea in specific results that will be further recognized by the market.

An aspiring entrepreneur should not be based on the idea "This product is needed by consumers" or "I can produce this product." First of all, ideas: Is it necessary in the market? Thus, the main idea should be based on the most important and simple market principle - to find a need and further satisfy it, i.e. the first step is the search for an unmet need, and then the organization of the appropriate process is carried out aimed at its satisfaction.

The idea is materialized for the purpose of entrepreneurship - satisfaction of needs with the aim of systematic profit. At this stage of organizing your own business, you should measure the possibilities of implementing the idea, which are formed for tactical and strategic purposes, expressed in quantitative calculations, a specific system of indicators of the enterprise's work and an assessment of all the opportunities and conditions of the entrepreneur.

One of the main stages of organizing your own business is the stage of resolving issues about the financial capabilities and prospects of the entrepreneur, which are necessary in the formation of the reserve (authorized) capital, i.e. deciding where to get the funds necessary to create your own enterprise in order to acquire materials, raw materials, fuel, energy, hiring labor and other factors of production.

Sources of funds can be own funds, savings, funds borrowed from relatives or friends, funds received from the issue and sale of securities, loans received from future consumers and banks, as well as assistance from state bodies involved in supporting entrepreneurship.

At this stage, opportunities are identified for purchasing or leasing real estate, using new technologies, obtaining the necessary information, etc. In addition, at this stage, the goals for the formation of all conditions for the functioning of the company and its further profit are specified. The stage of resolving questions about financial opportunities is implemented through the development of projects for certain sections of the business plan, which receives an expert assessment and final formation.

However, at the previous stages, the entrepreneur, together with his partners, must make a certain decision on the choice of the organizational and legal form of the firm's business activities, based on the intended goals, experience, financial and economic opportunities, knowledge and other factors.

The choice of the organizational and legal form of entrepreneurship is influenced by such external factors as political stability, inflation, macroeconomic processes, economic restructuring, economic crises, regulation of entrepreneurial activity, government support, market conditions and other factors that should be taken into account when organizing your own business, and also the choice of the subject of future activity. The main factors for the success of the activity in general are:

Availability of the infrastructure of the firm;

Location;

Favorable attitude of local governments towards entrepreneurs.

A huge role is played by the rate of turnover of funds invested in creating your own business. The highest rate of turnover of funds takes place in trade and intermediary entrepreneurship, the lowest - in industrial entrepreneurship.

The development of the constituent documents of the company (depending on the number of founders and the organizational and legal form) is also important when creating your own business, since it actually establishes the entire mechanism of the firm's functioning.

A novice entrepreneur in the process of developing a constituent agreement and (or) charter should be guided by the relevant provisions of the Civil Code of the Russian Federation, provisions of Federal laws on organizational and legal forms of entrepreneurship, etc.

Thus, in the business planning processes there are several main tasks that an entrepreneur must consistently solve:

Assessment of the level of demand for a given product or service;

Assessment of the level of competitiveness of this market;

Assessment of the list and quantity of equipment required to create your own business;

Assessment of monetary investments or minimum capital for starting a business;

Working with authorities to register their business;

Starting a business (starting a commercial activity).

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Posted on http://www.allbest.ru/

VOLGOGRAD STATE TECHNICAL UNIVERSITY

KAMYSHINSKY TECHNOLOGICAL INSTITUTE

DEPARTMENT OF MANAGEMENT AND BUSINESS

Course work

on the subject:

Starting your own business

for example " LLC "Hotel" Lyubimy Krai »

Is done by a student

Faculty

Economics and Management

Usanova L.M.

Checked the work

head of department

B.A. Kartashov

Kamyshin 2009

3. The choice of the organizational and legal form of entrepreneurship

5. Business plan of a small enterprise (firm)

7. Production plan

8. Market characteristics

9. Characteristics of competitiveness in the market

10. Marketing strategy

11. Leadership

12. Risks and their accounting

13. Financial plan

Bibliography

application

1. The importance of small business in Russia

Having analyzed the state of small business and the sphere of its development at the moment, we can conclude that our state and local authorities are extremely unfriendly to small business. As a result, the question arises - is it necessary for modern Russian society? Maybe big business will provide Russia with everything it needs through its external e economic activity? This position also reflects the Soviet economic practice, the so-called. “Gas - and not f tedollars ". Of course, if Russia wants to remain a raw material appendage of the economy, about in developed countries, small businesses can continue to be ignored. However, it seems to me that this state of affairs cannot suit Russia, to about toraya was a great power, it strives to remain it, and hopes in the future not to surrender its positions, but, on the contrary, to build them up. In this case, small business is vital. our country.

For the effective functioning of the market economy, the necessary the word is the formation of a competitive environment through the development of entrepreneurship, including small business. This form of entrepreneurship has certain advantages: it is flexibility and instant adaptability to market conditions, the ability to quickly change the structure of production, quickly create and quickly apply new technologies and scientific developments; it is also a spirit of initiative, enterprise and dynamism.

At present, small businesses have essentially become the backbone of the economies of the most developed countries. A striking example of this is the United States, the EU countries and Japan, in which the share of small and medium-sized businesses accounts for 50-70% of GDP and 50-70% of the total employment.

The social significance of small business is determined by the massiveness of the group of small owners - owners of small businesses and their employees, whose total number is one of the most significant qualitative characteristics of any country with a developed market economy. It is this group of active population that serves the bulk of consumers, producing a range of products and services in accordance with the rapidly changing market requirements.

The development of small business contributes to the gradual creation of a wide layer of small owners (middle class), independently ensuring their own well-being and a decent standard of living, which are the basis of socio-economic reforms, the guarantor of political stability and democratic development of society.

It should also be noted that doing a small business is not only a source of livelihood, but also a way to reveal the inner potential of an individual. The objectively inevitable restructuring of the economy is forcing an increasing number of citizens to engage in independent business activities.

The small business sector is capable of creating new jobs, and, therefore, can provide a decrease in the level of unemployment and social tension in the country. The mass development of small businesses contributes to a change in social psychology and life orientations of the bulk of the population, is the only alternative to social dependence.

The political influence of small business in various countries is quite large, since this social group has long become the basis of the formed middle class, the most representative in terms of its size and is the expression of the political preferences of a significant part of the population. In the context of sustainable socio-economic and political development of society, small entrepreneurs are distinguished by the greatest adherence to the principles of democracy, political stability and economic freedom. The stratum of small owners is most active, and even aggressive when there is a threat to property, since, unlike large and medium-sized owners, for owners of small businesses their property is often the only means of subsistence and the most important way of self-expression. The middle class either forms its own political movements, or becomes the object of the struggle of various political forces for votes.

This factor determines the inseparability of the connection between small business and the interests of local and regional communities, which determines its dependence on the national basis and forms a breeding ground for its patriotic sentiments. At the same time, as evidenced by the historical experience of Russia and a number of other countries, patriotic sentiments among small owners in an economic downturn and political instability can take extreme forms and push them to support the most extremist political forces.

The significant role of small business in the economic life of countries with a market economy system is determined by the fact that the vast majority of enterprises operate in this sector of the economy, a large part of the economically active population is concentrated, and about half of the gross domestic product is produced.

The small business sector is most dynamically developing new types of products and economic niches, developing in industries that are unattractive for large businesses, etc. The most important features of small businesses are the ability to accelerate the development of investments and high turnover of working capital. Another characteristic feature of this sector is active innovation, which contributes to the accelerated development of various sectors of the economy in all sectors of the economy.

The flexibility and high adaptability inherent in small businesses to market volatility contribute to the stabilization of macroeconomic processes in the country. However, this sector is characterized by relatively low profitability, high labor intensity, difficulties with the introduction of new technologies, limited own resources and increased risk in the intense competition. This leads to constant renewal in the small business sector due to massive bankruptcies or re-specialization of activities.

With all this, I would like to note the great potential in the development of small business in such industries as agriculture and industry that is engaged in the processing of agricultural products. This direction is considered the most promising, therefore, work to stimulate the growth of small firms in these areas should be carried out now. The need for this step has long come, and if the Russian leadership continues to delay the development of a program for the support and development of the domestic agro-industrial complex, then our country risks losing a lot of time and greatly complicating its life, which happens in Russia quite often and regularly. This should not be allowed, under no circumstances!

2. Brief description of the current state of small business in Kamyshin

The state of small business is clearly reflected in the economic and social development of the city. Since basically all consumer goods and services are the result of the activities of small businesses. Whichever side you turn, today it is the most dynamically developing sector of the city's economy.

As of January 1, 2008, 4466 individuals and 568 legal entities engaged in entrepreneurial activity are registered in Kamyshin, who are payers of local taxes. In the field of small and medium-sized businesses in 2007. 14,051 people were employed (28.9% of the total number of employees). Key performance indicators of small businesses in 2007-2008 are presented in table 1.

The volume of production of small enterprises is more than 40% of the total production in the city. Their profitability is, on average, higher than that of other enterprises, and ranges from 15-25 percent. And the profits they receive in some industries even reach 45-50%. Tax revenues in the budgets of different levels from small businesses are on average 25% or more.

Table 1. Key performance indicators of small businesses in Kamyshin for 2007-2008.

Indicators

Including small businesses

Specific weight,%

Total legal entities in the city

Including small businesses

Specific weight,%

Number of enterprises total

Including:

industry

building

transport

wholesale

consumer service

As can be seen from the table (Appendix A), the bulk of enterprises in 2008 operated in the construction, wholesale and retail trade. Small businesses are more inclined to trade and procurement, where the time between investing capital and making a profit was much shorter than when manufacturing products. The share of small businesses in the total number of legal entities in the city was 37.6%.

The share of the working population employed in small enterprises in the city in 2007 was 28.9%, and at the beginning of 2008 it was 30.2% (Table 2).

Table 2. Share of the working population at small enterprises in the city.

Indicators

Total number

Specific weight,%

Total number

Including small businesses

Specific weight,%

Number of employees, total

including:

industry

building

transport

retail trade and catering

consumer service

other industries

As of July 1, 2008, 4569 individuals and 595 legal entities engaged in entrepreneurial activities were registered in the city. In the revenue part of the city budget, the share of revenues from the small business sector was in the 1st half of 2003. - 10.8%.

As of January 1, 2008 according to the data of the state register of enterprises, 1273 legal entities are registered with the tax inspectorate, of which 48 are state and 82 are municipal; with private administrative property - 1132, 7 banks, 4 insurance organizations.

Out of 4999 entrepreneurs registered as of January 1, 2008, 4292 were engaged in trade and procurement activities, 31 - in consumer services; 29 people were employed in the social and cultural sphere, 262 - in intermediary activities; 15 - fishing; 370 - other.

As a result of the analysis of the development of entrepreneurship in Kamyshin, it can be concluded that the number of legal entities in 2007-2008. increased by 2.24 times, and physical - by 1.12 times.

3. Choice of organizational and legal form of entrepreneurship

From all the variety of organizational and legal forms operating on the territory of the Russian Federation for a newly created new enterprise, we will choose such an organizational and legal form as a limited liability company. Moreover, this legal form is most common among small and medium-sized enterprises.

A limited liability company (LLC) is a company founded by one or more persons, the authorized capital of which is divided into shares determined by the constituent documents of the size. The members of this company are not responsible for its debts and only bear the risk of losses associated with the activities of the company, within the value of their contributions.

Even participants who have not made their contributions in full are responsible for the obligations of a limited liability company only with that part of their personal property that corresponds to the value of the unpaid part of the contribution (clause 1 of article 87 of the Civil Code).

In accordance with clause 1 of article 89 of the Civil Code, it is provided that the number of participants in a limited liability company should not exceed the limit established by the law on these companies. Otherwise, within a year, it is subject to transformation into a joint stock company, and after this period - liquidation in court, if the number of its participants does not decrease to the limit established by law. It should be noted that the federal law on limited liability companies has not yet been adopted.

The firm name of a limited liability company must contain the name of the company and the words "limited liability" (clause 2 of article 87 of the Civil Code).

In accordance with clause 1 of article 89 of the Civil Code, a limited liability company must have two constituent documents: a memorandum of association signed by its founders and a charter approved by them.

In addition to the information specified in clause 1 of Article 52 of the Civil Code, the constituent documents of a limited liability company must contain mandatory information required for the documents of this company. These include conditions on the size of the authorized capital of a limited liability company, on the size of the shares of each of the participants, on the size, composition, timing and procedure for making contributions, on the liability of participants for violation of obligations to make contributions, on the composition and competence of the management bodies of the company and the procedure for making decisions, including on issues, decisions on which are taken unanimously or by a qualified majority of votes, as well as other information provided for by the law on limited liability companies (clause 2 of article 89 of the Civil Code).

A limited liability company is reorganized or liquidated voluntarily by the unanimous decision of its participants. It can also be liquidated on the general grounds specified in Article 61 of the Civil Code.

A limited liability company can be reorganized in the form of transformation into a joint stock company or a production cooperative (clause 2 of article 91 of the Civil Code).

The Civil Code of the Russian Federation provides for a two-tier management system in a limited liability company (Article 91 of the Civil Code)

The supreme body of this society is the general meeting of its members. The following issues fall within the exclusive competence of the general meeting:

1. Changing the charter of the company, including the size of its authorized capital.

2. Formation of executive bodies of the company and early termination of their powers.

3. Approval of the annual reports and balance sheets of the company and the distribution of its profits and losses.

4. The decision to reorganize or liquidate the company.

5. Election of the auditing commission (auditor) of the company.

The competence of the general meeting cannot be reduced, but it can be expanded by the law on limited liability companies or the charter of the company. Issues not attributed to the exclusive competence of the general meeting are within the competence of the executive accountable to it (collegial and (or) sole). The sole governing body may also be elected not from among the participants in a limited liability company.

The general meeting of a limited liability company elects an auditing commission or an auditor.

An external audit can be used to verify and validate the accuracy of the annual financial statements. An audit can be carried out at the request of both the general meeting and any of the participants in the company. The procedure for conducting audits is determined by law and the company's charter (clause 4 of article 91 of the Civil Code). The publication by the company of information on the results of its affairs (public reporting) is not required (clause 5 of article 91).

The basis of the property isolation of a limited liability company is its authorized capital, which is made up of the value of the contributions of the company's participants. In accordance with paragraph 1 of Article 90 of the Civil Code, the authorized capital determines the minimum amount of the company's property that guarantees the interests of its creditors. The amount of the authorized capital cannot be less than the amount established by law. Since the law on limited liability companies has not yet been adopted, the Regulation on the procedure for registering business entities is in force, approved by Decree of the President of the Russian Federation of July 8, 1994 N 1482. In accordance with subparagraph "d" of paragraph 3 of this provision, the size of the authorized capital cannot be less than the amount equal to 100 times the minimum wage per month established by law on the date of submission for registration of the constituent documents of the limited liability company.

The Civil Code provides that all members of a limited liability company must participate in the formation of the charter capital of the company by paying contributions. The release of a company participant from this obligation is not allowed (clause 2 of article 90 of the Civil Code). However, it is possible to pay the authorized capital in installments, and at the time of registration of the company, its authorized capital must be paid for at least half. The remaining unpaid part of the authorized capital of the company must be paid by its participants during the first year of the company's activity (clause 3 of article 90 of the Civil Code).

It should be noted that a decrease in the authorized capital of a limited liability company leads to a weakening of the guarantees of its creditors. In order to avoid such situations, the Civil Code introduces the concept of the net assets of a society. They should be understood as the actual value of all property of a limited liability company without the value of existing debts.

If the size of the net assets of a limited liability company at the end of the second and each subsequent financial year turns out to be less than the authorized capital, the company is obliged to declare this decrease and register the decrease in the prescribed manner or terminate its activities by liquidation (clause 4 of article 90 of the Civil Code). Reduction of the authorized capital is allowed after notification of all creditors of the company. In this case, creditors may demand an early termination or fulfillment of the corresponding obligations with the imposition of the obligation to compensate for losses on the company (clause 5 of article 90 of the Civil Code).

An increase in the authorized capital of a limited liability company is allowed after all its participants have made contributions in full, i.e. after full payment of all declared capital (clause 6 of article 90 of the Civil Code).

Clause 1 of Article 93 of the Civil Code provides that a participant in a limited liability company has the right to transfer his share or part of it in the authorized capital of the company to one or more of its participants.

Alienation by a company participant of his share or part of it to third parties is allowed, unless otherwise provided by the charter of the company (clause 2 of article 93 of the Civil Code).

The Civil Code (clause 4 of article 93 of the Civil Code) does not allow the alienation of the unpaid part of the debt in the authorized capital.

The members of the company enjoy the preemptive right to purchase the share (or part thereof) of the retiring member. This right belongs to all members of the company in proportion to the size of their shares in the authorized capital, unless the charter of the company or an agreement of its members provides for a different procedure for exercising this right. If the members of the company do not exercise their preemptive right within a month from the date of notification or at another time stipulated by the charter of the company or the agreement of its participants, the share of the retired member may be alienated to a third party (clause 2 of article 93 of the Civil Code). If the members of the company refuse to purchase a share, and the charter of a limited liability company does not provide for its alienation to third parties, the company itself must acquire this share from the alienator, paying him the actual value of the share, or issue in kind property corresponding to such a value (paragraph 3 of Art. .93 GK).

In accordance with clause 5 of Article 93 of the Civil Code, a limited liability company is obliged to sell the acquired share of the participant to other participants or reduce its authorized capital by this share.

Clause 6 of Article 93 of the Civil Code provides that the heirs of citizens and the legal successors of legal entities that are members of a limited liability company are transferred to their debts in the authorized capital of the company. However, the constituent documents of the company may provide that such a transition is allowed only with the consent of the rest of the participants in the company. In this case, the company is obliged to pay to the heirs or successors the actual value of the share or to give them property in kind for such a value. The procedure and conditions for such compensation are stipulated by the constituent documents of the limited liability company.

A participant in a limited liability company has the right to leave the company at any time without the consent of other participants (Article 94 of the Civil Code). At the same time, he must be paid the cost of a part of the property corresponding to his share in the authorized capital. The procedure, method and terms for issuing or paying the value of property to an outgoing participant must be regulated by the constituent documents of a limited liability company, because there is no law on these companies.

4. State registration of entrepreneurial activity

The procedure for state registration of individual entrepreneurs is established by the Regulations on the procedure for state registration of business entities, determined by the Federal Law of August 8, 2001 No. 129-FZ "On state registration of legal entities." The documents specified in the law are submitted to the tax office, and after 5 days a certificate of state registration of a legal entity is issued. In turn, the tax inspectorate assigns a TIN, sends the necessary documents to Goskomstat for assigning codes, notifies off-budget funds that the organization is registered on such and such a date, the state number is such and such.

The registration of an enterprise takes place according to the following scheme:

1. For state registration of an enterprise, the following documents must be submitted:

Application for registration of an enterprise, drawn up in any form and signed by the founder (s) of the enterprise;

The charter of the enterprise approved by the founder (s);

Decision to establish a company or agreement of founders;

Documents confirming the payment of at least 50 percent of the authorized capital (fund) of the enterprise specified in the decision to create the enterprise or in the agreement of the founders;

Certificate of payment of the state fee.

The state registration of general partnerships does not require the submission of the charter, and the state registration of non-profit organizations entitled to conduct entrepreneurial activities does not require the submission of a decision on the creation of an enterprise or an agreement of founders.

In cases of establishment of an enterprise by one founder, the decision to establish an enterprise shall be considered the charter of the enterprise approved by him.

2. The constituent documents of the enterprise are submitted to the registering body by its founder (founders) or representatives of the founder (founders) or sent to the registering body by valuable mail with a notification and a list of investments.

The date of submission of constituent documents for registration of an enterprise is, respectively, the date of their actual submission to the registering authority or the date of mailing indicated in the receipt of mailing with a list of sent constituent documents. In the latter case, the receipt confirms the fact that these documents have been submitted for registration.

3. When registering an enterprise, the following requirements are imposed on the constituent documents in accordance with the legislation of the Russian Federation:

a) the charter must contain information about the organizational and legal form, name, location of the enterprise, the size of its authorized capital (fund), composition, procedure for the formation and competence of its management and control bodies, the procedure for distribution of profits and the formation of enterprise funds, the procedure and conditions for reorganization and liquidation of the enterprise;

b) for state and municipal enterprises, as well as non-profit organizations that have the right to conduct entrepreneurial activities, it is mandatory to indicate in their charters the types of activities carried out by enterprises;

c) the agreement of the founders must contain information about the name (name) and legal status of the founders, their location (place of residence), state registration (for legal entities) or personality (passport data - for individuals), the amount of the authorized capital of the enterprise being created, shares of participation ( shares, number of shares) belonging to each founder, size, procedure and methods of making contributions (payment for shares).

The agreement of the founders of a full or mixed partnership also indicates the numbers of certificates of registration as entrepreneurs of citizens who are its full members;

d) the size of the authorized capital (fund) of a joint stock company, an enterprise with equity participation of foreign investments (a joint venture, regardless of its organizational and legal form), a state or municipal enterprise must not be less than an amount equal to 1000 times the minimum wage per month, established by the legislation of the Russian Federation on the date of submission of constituent documents for registration;

e) The size of the authorized capital (fund) of enterprises of other organizational and legal forms must not be less than an amount equal to 100 times the minimum monthly wage established by the legislation of the Russian Federation on the date of submission of constituent documents for registration;

f) when submitting documents for registration of an enterprise, the size of the authorized capital (fund) of which exceeds the amount established by the antimonopoly legislation of the Russian Federation, the founder (founders) must submit a document confirming the consent of the relevant antimonopoly body to the establishment of the enterprise;

g) when submitting documents for registration of an enterprise, the founders of which include state and (or) municipal enterprises, it is necessary to submit documents confirming the approval by the relevant property management committee or other authorized body of the amount and method of payment of contributions by state and (or) municipal enterprises in the authorized capital (fund) of the registered enterprise, except for the cases of making these contributions in cash at the expense of the profits of the founding enterprises;

h) the decision to create an individual private enterprise is drawn up in any form without the obligatory notarization (in the case of presentation of documents proving the identity of the founder).

4. During state registration of an enterprise, it is not allowed to require letters of guarantee and other documents confirming its location specified in the constituent documents (charter) of the enterprise. Responsibility for damage that may be caused to third parties due to the inaccuracy of the location of the enterprise indicated in the constituent documents (charter) is borne by its founder (founders).

Submission by the registering and other state bodies of other requirements to the applicants and constituent documents submitted by them for registration, except for those provided for by this Regulation, is not allowed.

5. Registration of enterprises is carried out by the registering authority no later than three days from the date of submission of the necessary documents or within 30 calendar days from the date of mailing indicated in the receipt for sending the constituent documents listed in paragraph 2 of this Regulation.

Registration is carried out by assigning a next number to the enterprise in the register of incoming documents and affixing a special inscription (stamp) with the name of the registering authority, number and date on the first page (title page) of the charter of the enterprise, signed by the official responsible for registration.

5. Business plan of a small enterprise (firm)

Planning is an integral part of any business venture, big or small. A business plan is a planning document that summarizes the analysis of opportunities for starting or expanding a business in a particular situation and gives a clear idea of \u200b\u200bhow the management of a given company intends to use these opportunities.

The majority of small enterprises resort to drawing up business plans, mainly for obtaining loans, searching for investors, participating in investment competitions and privatization projects.

A business plan is a detailed, well-structured and carefully prepared document that describes what the firm is striving for, how it expects to achieve its goals, and what it will look like after achieving them. This is a convenient, generally accepted form of familiarizing potential investors with the project in which they are invited to participate.

The need for business planning is as follows: when taking the first steps, small business representatives are faced, firstly, with a lack of financial resources, and secondly, with many unforeseen circumstances that can lead your company away from the chosen course. To avoid this, you must first set out your goals, estimates and forecasts on paper, that is, draw up a business plan.

There are two main reasons for preparing a business plan:

convince outside investors of the advisability of investing in your business or providing a loan;

help you stay on course and not allow random circumstances to divert you from your chosen goal.

However, this does not mean that everything planned in the plan will certainly be fulfilled: goals and objectives will be adjusted as additional information becomes available and practical experience is gained. A business plan does not guarantee getting rid of problems, but increases the efficiency of company management.

The main goal of a business plan is to reach a reasonable and workable compromise between what the firm wants and what it can achieve.

Picture. 1. The contours of the business plan.

Business analysis of the external environment and the current state of the enterprise is a prerequisite for developing an effective plan. It is aimed at obtaining and generalizing objective information about the state of the enterprise, its compliance with the requirements of the external environment and internal organization. The structure of the business analysis is presented in Table 3.

Table 3. The structure of business analysis.

Environmental analysis is the process by which an entrepreneur or manager evaluates external hazards and opportunities that may impede or help achieve their goals.

Self-analysis is a methodical assessment of all areas of the enterprise. It is aimed at identifying the strengths and weaknesses of the enterprise, is designed to help identify those areas that require more detailed consideration or improvement, and at the same time see what tasks were set in the previous period of time and whether they were completed, what were the reasons for the failures.

Analysis is necessary not only when drawing up a business plan, it is also useful in current activities.

For an early stage firm, a business plan is in many ways the first attempt at strategic planning. The plan is used to set development benchmarks for the next few years. The proposed direction of development should be clear and precise, understandable to the firm's employees and potential creditors and investors.

The period of time for which a business plan is developed can be very different, it depends on the specifics of the business and product. Experience shows that too long a planned horizon only leads to meaninglessness of all calculations. Typically, the plan is drawn up for two to three years with a detailed study of the first year and an integrated forecast for the next period. Although the plan can be drawn up for both five years and one year.

A business plan is a general strategy for a firm's activities in a specific product market.

Most managers consider a business plan as a necessary document to receive money from a bank or from another investor, lender. For this reason, businesses that do not require additional capital do not draw up a business plan without fully understanding the business planning process, its benefits and benefits.

A business plan allows you to solve a number of tasks, but the main ones are the following:

justification of the economic feasibility of the directions of development of the company;

calculation of the expected financial results of activities, primarily sales volumes, profits, capital income;

determination of the intended source of financing for the implementation of the chosen strategy, i.e. ways to concentrate financial resources;

selection of workers who are able to implement this plan.

The business plan can be used in different situations and with benefits for different people - managers, owners, investors.

So, a business plan is needed in the following situations:

the firm needs capital for further development. The forms of raising capital can be different. Most often this is the main reason for drawing up a business plan.

a new company is created or the owner changes, therefore a development strategy is being developed.

business plan is developed during significant changes

(reconstruction, purchase of equipment, transition to the release of new products, etc.).

To achieve your goals and raise funds, you need to communicate something intriguing about the prospects of a given business, combined with a well-prepared presentation of numbers and research. The idea should not only be good in itself, but also well presented.

Three types of people are interested in a business plan: managers, owners, creditors. Managers are usually the creators and executors of the business plan. It is often forgotten that managers can derive important benefits from the planning process itself, not just the plan. The owners are interested in drawing up a business plan from the point of view of the company's development prospects. In small firms, a manager can be the owner at the same time, that is, act in different roles: as the creator of the plan, its executor and the controlling body.

This project is the creation of a new enterprise through the establishment of a limited liability company "Hotel" Lyubimy Krai "- a private hotel, close to a three-star hotel in accordance with the requirements for the hotel and its rooms, given in Appendices A1, A2. Dedicated to the substantiation of the efficiency of construction and commissioning of a private hotel.

The objectives of the business plan are:

1. Justification of the profitability of the construction and commissioning of a private hotel designed for guests of the city of Kamyshin who come from various cities of Russia for various purposes (business trip, tourism, sports, transit, etc.)

2. Assessment of the expected financial results of the business.

The private hotel "Lyubimy Krai" is a five-storey building located on the picturesque bank of the Volga River and has convenient transport facilities. The Lyubimy Kray hotel is a private hotel, the services provided by which at the new stage of development are planned to be as close as possible to world standards.

On the first floor of the hotel there are planned: a bar-restaurant, a billiard room, a sauna, a SPA-salon, cosmetic and hairdressing services, a gym, medical services. The hotel lobby will be equipped with a reception and accommodation service with a seating and waiting area with appropriate furniture (armchairs, a sofa, chairs, coffee tables with newspapers and magazines), individual safe boxes for storing guests' valuables, terminals, ATMs, taxi call services , long distance and international communication.

It is planned to put into operation 4 floors (second, third, fourth, fifth), equip the rooms with good furniture, maximizing the comfort of residents (number of rooms - 102, number of beds - 192).

Total in the Hotel:

Single three-room apartments (Apartments) - 2

Single two-room (Lux) - 18

Single one-room (improved 1 category) - 38

One of the most important factors influencing the successful implementation and ensuring the planned return on investment is the predicted stable hotel attendance. The competitiveness of the company is ensured by the variety of offered hotel services, the advantageous location of the construction site.

The main project risks are:

Reduction of tourism business in the country and the region;

Unfavorable factors attributed to the category of "force majeure".

The main strategy of the company is to attract customers with high quality and service.

The investment payback period is 5 years.

The calculations given in the business plan give reason to believe that the company LLC “Hotel“ Lyubimy Krai ”will finish the construction process and will be put into operation as scheduled.

The projected profitability of operations assumes a short time frame for the accumulation of net profit, sufficient to generate profit and, at the same time, a large margin of financial stability.

7. Production plan

This section is one of the most important sections in planning the construction process. Drawing up a production plan is necessary in order to assess the reality of the planned construction process, taking into account the size of the investment, as well as the qualifications of the company's management and the validity of its plans.

The production plan for the construction of the hotel is designed for two years.

The program is calculated based on the available capacity of the enterprise, in this case the contractors and the required rental construction equipment. The production plan takes into account the list for the purchase of the necessary raw materials and equipment and the types of work performed in the construction process. The section provides an organizational chart of the company, since it is necessary to coordinate the planned actions and control. You should also highlight the issues of remuneration of administrative and managerial and production personnel.

Thus, the development of this section consists of the following stages:

Stage I. Composition and cost of work:

1. Types of work performed during the construction of a private hotel.

2. Construction costs.

Stage II. Subcontracting:

1. Availability of contractors.

2. Distribution of construction works.

Stage III. Construction equipment:

1. Provision of contractors with construction equipment.

2. The cost of operating construction equipment.

Stage IV. Hotel equipment:

1. List of required equipment.

2. The cost of purchasing equipment.

Stage V. Raw materials and materials:

1. List of materials

2. Purchase costs.

VI Stage. Labor resources:

1. Availability of a workforce of the required qualifications.

2. Labor costs.

The construction process used in the implementation of the project is of the type of single construction, which is characterized by the uniqueness of the project, the construction of the first three-star hotel in Kamyshin. At the same time, the construction process is carried out on various equipment, including foreign ones, and the latest technologies used in the West in the construction of private hotels are also involved. This entails the involvement of Western specialists, which explains the high level of remuneration.

The construction process consists of four main stages: preparatory work, basic work, finishing work, installation and adjustment of equipment.

During the preparatory work, a site for the construction of a hotel is being prepared, a pit is being pulled out, according to the project for the production of work, equipment and machinery necessary for the construction are brought in and installed, temporary fencing and housing are erected.

At the main stage, the foundation is poured, floors are erected, equipment is installed, rooms are equipped.

The final stage implies a final check of the quality of construction, cleaning the territory, inspecting the hotel rooms, preparing them for work.

The composition and cost of the work is indicated in Table 4.

Table 4. Composition and cost of work.

Name of works

Contractor organization name

Total, thousand rubles

Site preparation

"StroyConsulting"

Installation of the necessary equipment to start construction

Construction equipment and components. LLC "Arlit"

Digging a pit

"StroyConsulting"

Transport works

LLC "Business Auto"

Pouring the foundation

"StroyConsulting"

Procurement work

"StroyConsulting"

Construction and installation works

Erection of vertical structures (floors)

Construction company "Ventall"

Room stock equipment

Construction company "Ventall"

Outdoor decoration

Exterior and interior decoration of buildings.

LLC "Business Stroy"

Interior decoration

Exterior and interior decoration of buildings. LLC "Business Stroy"

Installation and adjustment of working equipment

Firm "Aqwalend"

Special work

Construction company "Ventall"

When carrying out general construction works, a number of subcontractors were involved in the process, with each of whom a contract is concluded for the construction and operation of the necessary equipment for a period according to the project documentation. List of subcontractors in table 5.

Table 5. Subcontracting.

For construction, according to contracts with subcontractors, construction machines and equipment are required. Taking into account the prices on the market and a possible increase in prices within two years for the operation and maintenance of construction machines and equipment, a preliminary list of costs is drawn up.

Table 6 Construction equipment.

Name of equipment

Quantity, pcs.

Price per hour of work, thousand rubles

Number of page hours

Total, thousand rubles

Jib crane

Concrete pump

Small-piece material conveyor

Single-bucket excavator

Road preparation machines

Plitovoz

Panel carrier

Truck crane

Construction cradles

Hotel equipment and furniture will be ordered in elite Russian salons, which explains the high level of prices.

Table 7. Equipment for a private hotel.

Name of equipment

Quantity, pcs.

Price per piece, thousand rubles

Total, thousand rubles

Garage building

Hotel building

Car "Niva Chevrolet"

Hexagonal aquarium

Billiard table

Fan

Exhibition cabinet

Banknote detector

Air conditioning

Cash machine

Computer equipment

Washing machine

Drying machine

Set of furniture in rooms

Kitchen equipment

Dishes for the room fund

Towel

Linens

Bathrobe makhr.

Split system

Sport equipment

TV

Refrigerator

Electric kettle

Table 8 shows the cost of fixed assets, from which depreciation costs are subsequently charged.

Table 8. The cost of fixed assets.

Name of equipment

Total, thousand rubles

Garage building

Hotel building

Car "Niva Chevrolet"

Hexagonal aquarium

Billiard table

Fan

Exhibition cabinet

Furniture (reception and accommodation service)

Banknote detector

Air conditioning

Cash machine

Computer equipment

Washing machine

Drying machine

Set of furniture in rooms

Conference room equipment

Kitchen equipment

Dishes for the room fund

Towel

Linens

Bathrobe makhr.

Split system

Sport equipment

TV

Refrigerator

Electric kettle

For construction, you will need raw materials and materials. All raw materials and supplies will be purchased in Kamyshin and Volgograd.

Table 9. Raw materials and materials.

Name of materials

Quantity, pcs., Mesh, m3

Price per unit, thousand rubles

Total, thousand rubles

Concrete mix

Floor slabs

Wall panels

Coating plates

Roof insulation

Synthetic materials

Heat and sound insulation materials

Roofing material

Drywall

Staircases, platforms

Decoration Materials

The number of production personnel is determined based on the functional feasibility and the number of employees of similar construction companies.

The wage system in accordance with its creative nature is based on the use of a time-bonus form. In the future, it is planned to switch to a point-based system for organizing remuneration, which takes into account the quantity and quality of labor expended more flexibly.

Remuneration for managers and other categories of workers is based on official salaries and depending on the amount of time actually worked and the achievement of the final results of the enterprise.

Table 10. Number of production personnel and wages fund for 2 years.

Specialty

Wages fund for 2 years, thousand rubles

Installer

Supplier

Plumber

Electrician

Roofer

Mason

Plasterer

Driver

Finisher

Handymen

Table 11. The number of managers and other categories of workers and the payroll for 2 years.

Specialty

Number of employed people

An employee's salary per month, thousand rubles

Payroll fund per month, thousand rubles

Wages fund for 2 years, thousand rubles

Gene. Director

Ch. Accountant

Ch. Engineer

Process Engineer

Head of Financial Department

Head of the production department

Site manager

Architect

Designer

Head Warehouse

Cleaning lady

Below are the calculations of the economic elements of construction costs.

Water for technological purposes and waste water intake:

Where: - water costs, thousand rubles;

N is the number of months;

Consumption volume per month, cubic meters m .;

Price for 1 cubic meter m. of water, rub.

З В \u003d 24 * 680 * 16.35 \u003d 266.8 thousand rubles.

Energy costs will be:

Where: - the cost of electricity consumed by the equipment for lighting, thousand rubles;

The amount of electricity consumed, kWh per month.

Tariff rate for one kWh of electricity, rub.

E os \u003d 24 * 14000 * 3.92 \u003d 1317.1 thousand rubles.

The cost of heating the industrial premises will be:

Where: - the cost of heating costs, thousand rubles;

Heated period, months;

Price for 1 Gcal of thermal energy;

The amount of heat energy consumed, Gcal.

Z from \u003d 12 * 824.43 * 140 \u003d 1385.0 thousand rubles.

The cost of gasoline for a car is:

Where: - the cost of gasoline, thousand rubles;

100 km - average daily car mileage

340 - number of days of operation;

The rate of gasoline consumption per 1 km of track is 0.15 liters;

C - the price of 1 liter of gasoline is 26 rubles.

Z b \u003d 100 * 340 * 0.15 * 24 \u003d 122.4 thousand rubles.

The cost of wages across the enterprise for 2 years will be, thousand rubles.

Where: F - wages fund of the enterprise for 2 years, thousand rubles;

Wages fund of production personnel for 2 years, thousand rubles;

Remuneration fund for managers and other categories of employees for 2 years, thousand rubles

Ф \u003d 5 592 + 3 336 \u003d 8928 thousand rubles.

Unified social tax is charged at a rate of 26% and will amount to:

8928 * 26% \u003d 2321 thousand rubles.

The absolute value of depreciation deductions is determined on the basis of the current depreciation rates for each element of fixed assets in the amount of 20% per year of the original cost table 12.

Table 12. The absolute value of depreciation deductions for fixed assets for two years.

Name of equipment

Total, thousand rubles

Depreciation rate,%

Amount of depreciation, thousand rubles

Garage building

Hotel building

Car "Niva Chevrolet"

Hexagonal aquarium

Billiard table

Fan

Exhibition cabinet

Furniture (reception and accommodation service)

Banknote detector

Air conditioning

Cash machine

Computer equipment

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