Enterprise economics for joint ventures. Examination material on the academic discipline "organizational economics" for technical specialties in secondary education. Structure of the national economy

Ministry of Education of the Saratov Region

GOU SPO "Bazarnokarabulak College of Agribusiness"

Lectures on the discipline: Economics of an organization (enterprise)

Specialty: 080114 “Economics and accounting (by industry)”

Compiled by: Garanova O.V. – teacher of the State Educational Institution of Secondary Professional Education “Bazarnokarabulak College of Agribusiness”

2011

 LECTURE 1. Entrepreneurship as the main link of a market economy

 1. Structure of the national economy

 2. Concept and features entrepreneurial activity

 3. Stages of entrepreneurship development

 4. Formation of enterprise development goals and means of their implementation

 5. Functions of entrepreneurship

 6. Sphere of entrepreneurship

 7. Types of business activities

 8. Market infrastructure

 9. Manufacturing enterprise as the basis of the economy

 LECTURE No. 2. Enterprise, its essence, types, functions

 1. Classification of enterprises

 2. Structure and infrastructure of enterprises

 3. Internal and external environment enterprises

 4. Organization production process at the enterprise

 5. Business rights and obligations of the enterprise

 6. Classification of participants in entrepreneurial activities in accordance with the Civil Code of the Russian Federation

 7. Commercial and non-profit organizations

 8. Small and large enterprises, their interaction

 9. Business associations and unions

 LECTURE No. 3. Fixed assets of the enterprise

 1. Basic production and non-production assets. Fixed capital of the enterprise

 2. Types of accounting and methods of assessing fixed capital, indicators of its use

 3. Wear and reproduction of basic production assets. Depreciation

 4. Efficiency of use of fixed capital

 LECTURE No. 4. Working capital of the enterprise

 1. Essence and structure working capital

 2. Sources of working capital formation

 3. Circulation and turnover indicators working capital

 4. Calculation of norms and standards of working capital for the main elements

 5. Use of production waste

 LECTURE No. 5. Enterprise personnel

 1. Labor resources

 2. “Labor” in production. Structure work force

 3. Labor market

 4. Government regulation labor market

 5. Hiring labor

 6. Labor productivity

 7. Organization, rationing and remuneration

 8. Work motivation

 LECTURE No. 6. Costing

 1. The essence of cost and its economic importance

 2. Classification of costs that form the cost of production and methods for their calculation

 3. Fixed, variable and total production costs

 4. Determination of marginal production costs

 5. Cost estimates and costing individual species products

 LECTURE No. 7. Products, money and pricing in an enterprise

 1. Product. Product policy

 2. Money and its functions

 3. Pricing methods

 4. Types of prices

 LECTURE 8. Property and profit of the enterprise

 1. Authorized capital and property of enterprises

 2. Financial resources of the enterprise

 3. Income and expenses of the enterprise

 5. The essence of profit, its structure

 6. Sources of formation and directions of use of profit

 LECTURE No. 9. Investments and innovations

 1. Concept of investment

 2. Reproductive structure of investments

 3. Sources of investment

 4. Credit collateral for investments

 5. Calculation of investment efficiency

 6. Concept and classification of innovations

 7. Subjects innovation activity

 LECTURE No. 10. Strategy and risk in an enterprise

 1. The essence of strategy, resources and capabilities of the enterprise

 2. Risk in the activities of the enterprise

 3. Establishing strong and weaknesses activity of the enterprise

 LECTURE No. 11. Planning of enterprise activities

 1. The essence of planning

 2. Types of plans

 3. Normative base planning

 4. Theory of optimal production volume

 6. Methodology and planning procedure

 7. Key indicators of the production plan

 8. Development production program enterprises. Stages of production program development

 9. Planning the production capacity of the enterprise

 10. Preparation of new production

 11. ​​Goals of development and structure of the enterprise business plan

 LECTURE No. 12. Competitiveness of an enterprise

 1. The concept of competition

 2. Methods for assessing competitiveness

 3. The concept of factors influencing competitiveness and their classification. Internal and external factors competitiveness of the enterprise

 LECTURE No. 13. Logistics in an enterprise

 1. Definition, concept, tasks and functions of logistics

 2. Factors and levels of logistics development

 LECTURE No. 14. The performance of an enterprise and its economic growth

 1. The performance of the enterprise and the criteria for its evaluation

 2. The most important factors of economic growth of an enterprise (external and internal), organizational and economic factors

 3. Quality, quality standards

 LECTURE No. 15. Efficiency and its evaluation

 1. Enterprise performance indicators and methods for calculating them

 2. Performance assessment economic activity and state of balance

 3. Ways to improve the efficiency of an enterprise

LECTURE 1. Entrepreneurship as the main link of a market economy

1. Structure of the national economy

National economy of the state– a set of reproductive proportions that must be observed for the dynamic and effective functioning of the state system.

When the harmonious relationship between economic sectors is disrupted, shifts occur in all major spheres of the national economy and the natural mechanism for regulating proportions is disrupted. This ultimately leads to negative phenomena in the national economic system - increased unemployment, inflation, a crisis of overproduction, i.e. disruption of market conditions, etc.

The economy of any country consists of material production and intangible spheres.

TO immaterial production can be attributed primarily to industry, agriculture, trade, construction and other activities in the sphere of material production.

TO non-production sphere should include healthcare, education, passenger transport, culture, art, etc.

The main structural elements of the national economy are spheres, sectors, complexes and branches of the national economy. The relationships between these structural elements are called economic structure.

Industry– a set of enterprises producing the same or similar product.

Moreover, this set may include various enterprises who produce the product from start to finish at this enterprise, and organizations that each engage in their own activities, but ultimately produce a solid product (automotive industry).

Complex- a set of enterprises or industries that together fully provide the national economy with any product or service. Complexes can develop within one industry or between different industries. For example, the fuel and energy complex includes enterprises in various industries that extract, process, supply and sell oil, gas, and other types of fuel; generate and transport electrical energy.

The agrarian-industrial complex also includes both enterprises in agricultural sectors (crop growing, livestock farming, etc.) and enterprises Food Industry(which process the bulk of agricultural products), light industry (which processes the rest of agricultural products), and the chemical industry (which produces fertilizers).

Sector– a large structural unit of the national economy. Usually there are two sectors – public and private. For example, sector government agencies, enterprise sector, household sector.

Sphere- an association of enterprises based on the products they produce, according to the activities in which they are engaged, for example, banking, trade, etc. At the same time, the use of the expressions “banking sector”, “trade sector”, “oil sector” is not entirely correct.

The division of the economy into the listed structural units is conditional. The main and basic unit of the economy is the enterprise, regardless of what industry, area or sector it belongs to.

2. Concept and features of entrepreneurial activity

In a market economy, any enterprise engaged in production or other activities is essentially an entrepreneur. Entrepreneurs are economic entities whose function is to implement innovations and implement new combinations.

Closely related to the concept of “entrepreneur” is the concept of “entrepreneurship”. Entrepreneurship- activities carried out by individuals, entrepreneurs or organizations for the production, provision of services or the acquisition and sale of goods in exchange for other goods or money for the mutual benefit of interested individuals or an enterprise.

Company is an independent economic entity created in accordance with the legislation of the Russian Federation to produce products, perform work or provide services in order to make a profit and meet the needs of society.

Subjects entrepreneurs may be citizens of the Russian Federation; citizens of foreign countries and stateless persons; associations of citizens.

Entrepreneur status is acquired after state registration. Carrying out activities without registration is prohibited.

Entrepreneurial activity can be carried out with or without education legal entity. Entrepreneurial activity without forming a legal entity is carried out by a citizen - individual entrepreneur who do not use hired labor.

To the most important features of entrepreneurial activity should include:

1) independence and independence of economic entities. Any entrepreneur is free to make a decision on this or that issue, naturally, within the framework of legal norms;

2) economic interest. The main goal of entrepreneurship is to obtain the maximum possible profit. At the same time, by pursuing his purely personal interests of obtaining a high income, the entrepreneur also contributes to the achievement of public interest;

3) economic risk and liability. Even with the most accurate calculations, uncertainty and risk remain.

The main task of entrepreneurial activity in the production sector is to satisfy the demand for goods and services by manufacturing and selling these products for the purpose of making a profit.

An entrepreneur can organize production himself or act as an intermediary; he can be the owner of an enterprise or a hired manager.

But in any case, the entrepreneur is an active agent of the market who develops production and establishes market connections.

The entrepreneurship process is influenced by a number of factors:

1) economic conditions are primarily the supply of goods and the demand for them;

2) social conditions are, first of all, the desire of buyers to purchase goods that meet certain tastes and fashion;

3) legal conditions - the presence of laws regulating business activity and creating the most favorable conditions for its development.

3. Stages of entrepreneurship development

With the emergence of capitalism, the desire for wealth leads to the desire to receive unlimited profits. The actions of entrepreneurs take on a professional and civilized nature.

Let's consider main stages the origins of entrepreneurship in Russia.

Stage I– the emergence of entrepreneurship in the field of crafts and trade (until the 15th century).

Stage II(XV century - early XIX century) - the formation of a community of entrepreneurs consisting of artisans, merchants, moneylenders, etc. At this time, the term “entrepreneurship” appears, which refers to all persons engaged in activities aimed at developing production, trade and receiving income.

The greatest development of entrepreneurship occurred during the reign of Peter I(1689–1725). At this time, manufactories were created in Russia, and industries such as mining, weapons, cloth, and linen were rapidly developing.

Stage II(second half of the 19th century). Here we can note new methods of corporate financing that contributed to the formation of entrepreneurial unions. In these unions, capitalists did not always act as entrepreneurs, and entrepreneurs were not always capitalists. A serious incentive for the development of entrepreneurship was the abolition of serfdom in 1861.

Construction begins railways, shareholder activity is revived. The development and restructuring of industry is facilitated by the emergence of foreign capital. At the beginning of the 20th century. entrepreneurship becomes a mass phenomenon in Russia, the entrepreneur is formed as an owner.

Stage IV(since October 1917) - the establishment of a state monopoly and the centralization of the economy, which deprived producers of economic independence and eliminated competition between them. During this period, a course was taken to eliminate market economic ties.

Stage V– the period of new economic policy. This policy provided for the formation of entrepreneurship in the form of mixed and private concessions and joint-stock companies. Private entrepreneurship was represented by such organizational forms, like rentals, cooperatives, joint stock companies, partnerships.

Stage VI(late 1920 - second half of the 1980s) is characterized by the movement of entrepreneurial activity from legal to illegal status (service, service) and the shadow economy.

Shadow economy- this is a certain part of the illegally operating economy, which shows the totality industrial relations and whose actions are not subject to recording in official financial statements.

The main source of the shadow economy was the shortage of goods, which was determined by the disproportions between growing needs and disabilities production, between supply and demand, between service and production.

VII stage(1980s) - the task was set to form economic thinking on the basis of socialist entrepreneurship. Within the framework of the planned economic model, such forgotten forms of management as contracting, renting, and cooperation were revived.

VIII stage(1990s) - characterized by the transition to a market economy, which radically changed the attitude towards private property, competition, and entrepreneurship. Entrepreneurship is an integral and fundamental component of a market economy.

4. Formation of enterprise development goals and means of their implementation

Goals- the final result that an organization strives for in the business process. Goals must be realistic (based on the capabilities of the company itself) and implementable from the point of view of the company’s personnel.

The highest goal of entrepreneurial activity is to exceed results over costs, that is, to achieve the greatest possible profit or the highest possible profitability.

Enterprise goals:

1) general goals follow from fundamental principles management and consist in the implementation of these principles for the benefit of society and each person;

2) specific goals are determined by the scope and nature of the business;

3) strategic - determine the nature of the activities of firms for a long period of time. To achieve these goals, large resources are required. This requires deep study possible options strategies and careful justification of the chosen alternative. Strategic goals reflect the essence of the company's management, its social significance, the degree of focus on meeting the needs of the company's personnel and society;

4) current – ​​determined based on the company’s development strategy and implemented within the framework of strategic ideas and current settings.

Strategic goals express the qualitative parameters of the company’s functioning, while current goals express quantitative parameters for a certain period. An organization always has at least one common goal.

Organizations that have multiple interrelated goals are called complex organizations.

Goals that are of lower priority in relation to the main goal of production (making profit) can be called the following:

1) increasing the volume of output of products, works, services;

2) use of achievements of scientific and technological progress and provision on this basis high level production and manufactured products (services);

3) agility and mobility of activity, i.e. the ability to as soon as possible repurpose production from one product to another or produce them in parallel, depending on the emerging market conditions, competition in terms of product quality;

4) flexible pricing policy;

5) rational use of all resources, reducing costs and ensuring high production efficiency;

6) full use of production waste;

7) creating prerequisites and opportunities for workers to participate in production management, prompt resolution of labor conflicts between the enterprise administration and workers;

8) ensuring optimal working conditions and social development production participants;

9) environmental friendliness of all types of production and economic activities.

Each of the listed goals is a means of achieving the main goal of production.

To achieve their goals, enterprises must:

1) produce high-quality products, systematically update them and provide services in accordance with demand and available production capabilities;

2) develop a strategy and tactics for the behavior of the enterprise and adjust them in accordance with changing circumstances;

3) ensure the competitiveness of the enterprise and products.

5. Functions of entrepreneurship

Entrepreneurship can manifest itself in any business organization. It can even be at a state enterprise.

However, here the initiative of the farm manager can be suppressed by the framework of strict orders and instructions (directives) higher authorities. In market conditions, a completely different type of entrepreneurship brings success. For a businessman, freedom of his economic activity to achieve certain goals is important.

Functions of an entrepreneur

The first function is resource. Any economic activity requires material factors (means of production) and workers with sufficient knowledge and skills. Cash savings are also required.

The second function is organizational. Its essence is to ensure such a combination of factors of production that will best contribute to achieving the goal.

Third function– creative, it is associated with organizational and economic innovation. The importance of this function for business has increased sharply in the context of modern scientific and technological progress and the development of non-price competition. Nowadays, the decisive conditions for business competitiveness are entrepreneurship, initiative, and innovation.

Information services for entrepreneurship are being improved, i.e. access to the latest information in government agencies, a network of banking information data is being developed, accumulated using electronic computers, etc.

The most important personal qualities for an entrepreneur are the following:

1) search for opportunities and initiative (ready to make repeated efforts to overcome obstacles, changes the intended line of behavior to achieve the goal);

2) willingness to take risks (prefers moderate risk);

3) focus on efficiency and quality (finds ways to make products better, faster and cheaper);

4) involvement in the activities of the team (takes up work together with employees or instead of them);

5) determination;

6) desire to be informed;

7) systematic (constantly repeated) planning and observation;

8) the ability to persuade and establish business and personal connections;

9) self-confidence.

Due to their personal psychological and other qualities, absolutely not all people are capable of being successful entrepreneurs.

As world experience shows, approximately one tenth of all workers become such businessmen.

6. Sphere of entrepreneurship

Most attractive spheres From the point of view of an entrepreneur we can consider:

1) production;

2) commerce;

3) finance;

4) intellectual complex.

At different times, each of these areas of activity can bring different income, but the main one is production. It is in the sphere of production that material goods necessary for human life are created.

Science, culture, commerce, finance exist only because people who are engaged in these types of activities are provided with everything they need, have goods to sell and money to buy them; therefore, the economy, politics, defense capabilities and culture of a country are determined by the amount of high-quality products that are produced per capita. Therefore, the sphere of material production throughout history in any country has been given paramount importance.

Production– the most dynamic field of activity, characterized by continuous changes and improvements.

Therefore, the demand for entrepreneurial initiative is very high, as is the risk. The development of production is based on the latest results of scientific and technical developments requiring investment of money.

The actual effect of these developments may differ significantly from what was expected - hence the risk that entrepreneurship almost always involves.

The production sector usually includes:

1) industry;

2) agriculture, fishing, forestry;

3) public and industrial transport;

4) production services (for example, repair work).

Trade– transfer of goods from the supplier to the consumer for money, including within the production itself. If at a combined metallurgical enterprise cast iron is smelted from ore, steel is produced from cast iron in another workshop, and then it is transferred to the rolling shop, then all these operations of transferring products from workshop to workshop are entirely within the sphere of production. If blast furnace production, where cast iron is smelted, steelmaking, where steel is made from cast iron, and rolling production are independent specialized enterprises, then the transfer of products from one production unit to another in this case belongs to the sphere of commerce.

Marxists believe that commercial capital is an isolated part of industrial capital. To the same extent, the sphere of production could include finance, science, education, medicine, and even literature and art.

If trade, finance and science directly serve production, then the so-called non-production sphere indirectly related to production. It depends on production, but it is most correct to include in the production sphere those industries where material and material goods are created.

The capital invested by an entrepreneur in trade, finance or the field of intellectual work brings income to the same extent as that invested in production. But the income received will make sense if it reflects real values ​​and the income received can be used to fully purchase all the real items that are needed.

7. Types of business activities

Manufacturing Entrepreneurship– activities aimed at producing products, carrying out work and services, collecting, processing and providing information, creating spiritual values ​​and other things that are subject to subsequent sale to consumers.

The desire to get as much profit as possible with less risk involves the implementation of appropriate business technology.

The starting element of technology is choice main area of ​​activity. Its content is determined financial resources and personal inclinations of the entrepreneur.

Choosing the type of activity involves conducting preliminary marketing, studying how much the proposed product or service is needed by the consumer, whether the demand for it is stable, its magnitude and development trend in the future, what is the possible selling price of a unit of the product, the costs of its production and sale, and expected sales volumes.

The result of industrial entrepreneurial activity– production of a product that requires its sale.

Trade entrepreneurship. Its content consists of commodity-money relations, trade and exchange transactions. Unlike industrial entrepreneurial activity, there is no need for significant production resources related to product release.

As initial stage of technology There is a choice - what to buy, what to resell and where. In resolving these issues, they are guided by the fact that the selling price of the goods should be significantly higher than the purchase price; The demand for the proposed product must be sufficient to sell it on the planned scale of the transaction.

To be sure that these conditions are met, an entrepreneur must conduct thorough marketing aimed at analyzing the market for a number of goods and services and developing a forecast assessment of market conditions, i.e., determining which goods and services will be in greatest demand, what the purchase prices will be and implementation.

Financial Entrepreneurship is a type of commercial entrepreneurship, since its object of purchase and sale is a specific product: money, currency, securities (stocks, bonds, bills), i.e., one money is sold for another.

The technology of a financial entrepreneurial transaction is similar to the technology of a trade transaction, with the only difference being that the goods are financial assets.

Form of financial entrepreneurship– securities (own shares, bonds, credit notes, commercial securities). The entrepreneur sells securities and places them under certain conditions and obligations as a “financial product.”

The most common form is the purchase of securities by the entrepreneur himself. Its essence is that an entrepreneur buys money, currency, securities for a certain amount, and then sells them to another buyer for a larger amount.

When conducting a financial and credit transaction, he lends the consumer his money, currency, and securities, and after a certain time receives a larger amount by a certain percentage.

8. Market infrastructure

Market infrastructure includes standard set components without which the functioning of the market would be impossible or, at least, very difficult. Organizational, legal and economic components of market infrastructure:

1) legal framework;

2) credit, banking, tax, insurance, customs systems;

3) exchanges: commodity and raw materials, stock, currency, labor;

4) transport and communications.

Legal basis market as a coherent, coherent set of codes is missing. The basis of the legal framework of the market is the Civil Code of the Russian Federation and the Tax Code of the Russian Federation. The first of them regulates all aspects of the company’s activities, and the second – relations with the state.

Concerning banking and credit component, then both individual banks and banking organizations (unions) and funds that are also engaged in lending activities are active in the market.

Customs system presented on the market by customs organizations of individual countries or groups of countries (European Union).

Tariff regulation is carried out through a classic instrument of foreign trade policy - customs duties and customs tariffs. Customs duty rates are set at the national level.

Exchanges are a very important, significant element of the market infrastructure.

On major exchanges of global importance are sold huge quantities exchange goods, but more importantly, on large world exchanges (commodity, currency, commodity, stock) prices are set that participants in the relevant markets around the world are forced to reckon with; the market situation and the state of affairs within countries depend on them.

Prices for oil and other resources, materials and raw materials, exchange rates, and securities quotes are set on major world exchanges (London, New York and other exchanges). Without them, in the modern world it is almost impossible for the economy and enterprises to function.

Transport– the first element of infrastructure to appear. Transport connections are an important and indispensable component of the functioning of economic relations between enterprises. Vehicles ensure the movement of goods and services from suppliers to consumers. Functionally, transport directly serves the circulation process, merging with it completely.

Outside of transport services, it is difficult to imagine the process of circulation of goods and services. Economic relations determine enormous flows of movement of goods from one firm to another. The transport network is formed within the framework of national economic systems.

All types of transport (with the exception of sea transport) have, first of all, on-farm purposes for their functioning. At the same time, they also serve international shipping. As it expands and deepens international trade International transport connections are also developing. The most important factors their constant growth and qualitative improvement are:

1) the pace and volume of foreign economic activity;

2) scientific and technological progress, the use of achievements of which directly affects the quality of vehicles.

9. Manufacturing enterprise as the basis of the economy

Manufacturing enterprise is the only real basis for the functioning of the economy. It is due to the presence of production enterprises that all other spheres and sectors of the economy exist:

1) the market itself;

2) market infrastructure;

3) service sector enterprises, etc.

A manufacturing enterprise creates real, not fictitious, capital.

Fictitious capital– a special type of self-increasing value of economic goods, in which an increase in value occurs without its creation (due to market mechanisms for redistributing value economic resources through pricing) - capital circulating in trade.

Real capital– the process of increasing the value of capital through its creation.

Extractive industry enterprises are, of course, necessary for the functioning of the national economy, but the product of their activity is not fully real - they only extract for the national economy what is available on its territory.

They are a necessary link in the economy, but should not become the main one. Only processing industry enterprises bring real added value to their products and can thus contribute to the growth of national income and national wealth, the well-being of all citizens of the country.

Manufacturing enterprises should make up a large share among enterprises in the manufacturing sector, since they are exclusively the most important link in the entire economic system, the basis of the national economy.

Other industries historically appeared as necessary tool servicing the activities of a manufacturing enterprise in order to provide the opportunity to specialize exclusively in its activities.

The market appeared as a necessary tool for selling manufactured products; enterprises and market infrastructure organizations are designed to provide enterprises in the production sector with financial resources (banks and credit organizations), transport and communications. Service sector enterprises allow the manufacturing sector enterprise not to be distracted, for example, by repairing fixed assets, cleaning premises, providing household services for its employees (canteen, laundry, etc.).

Thus, manufacturing enterprise is the basis, the basis of the economy. Without manufacturing enterprises the functioning of an economy (at least a closed economy) is completely impossible; and in an open (world) economy such a national economy will be exceptionally weak.

LECTURE No. 2. Enterprise, its essence, types, functions

1. Classification of enterprises

There are several types of classifications of entrepreneurship.

Main classification criteria enterprises are:

1) industry and subject specialization;

2) production structure;

3) size of the enterprise.

The main ones are considered industry differences manufactured products. According to this classification enterprises are divided into:

1) industrial;

2) agricultural;

3) enterprises of transport, communications, construction.

Industry traditionally divided into two large industry groups: mining And processing industry. In turn, the processing industry is divided into light industry, food industry, heavy industry, etc.

In practice, there are rarely enterprises whose industry affiliation can be clearly defined. As a rule, most of them have intersectoral structure. In this regard, enterprises are divided into:

1) highly specialized;

2) multidisciplinary;

3) combined.

Highly specialized enterprises that produce a limited range of mass-produced or large-scale products are considered. TO multidisciplinary include enterprises that produce products wide range and for various purposes - most often found in industry and agriculture. Combined enterprises are most often found in the chemical, textile and metallurgical industries, and in agriculture. The essence of combining production is that one type of raw material or finished product at the same enterprise is transformed in parallel or sequentially into another, and then into the next type.

The most complex form of combining production is the integrated use of raw materials for the manufacture of products that differ in structure and chemical composition when, based on the same raw materials, the enterprise produces products that differ in characteristics, purpose and manufacturing technology.

Grouping of enterprises by enterprise size received the most widespread use. As a rule, all enterprises are divided into three groups: small (up to 50 employees), medium (from 50 to 500 (less often up to 300)) and large (over 500 employees). When assigning an enterprise to one of the groups, the following can be used: indicators:

1) number of employees;

2) the cost of manufactured products;

3) the cost of fixed production assets.

There is no single international standard for differentiating enterprises, dividing them into small, medium and large. It all depends on the specific situation, level of development, type of economy, and its sectoral structure. The classification based on the number of employees with differentiation by economic sectors is mainly used.

Small enterprises in industry, construction and transport began to include enterprises with up to 100 employees, in agriculture - up to 60 people, in retail trade and consumer services - up to 30 people, in other industries - up to 50 people. At the same time, it is added to the average annual number of employees average number employees who are not on the staff of the enterprise. These criteria (taking into account world practice) are conditional criteria for dividing enterprises by size.

By field of activity are divided into enterprises of the production and non-production spheres.

According to the nature of the raw materials consumed They are divided into mining industry enterprises and manufacturing industry enterprises.

By type of ownership enterprises are divided into state, municipal, private, cooperative, etc.

By scale of business activity enterprises can be divided into the following types:

1) individual enterprise: any creative activity of one person and his family;

2) collective enterprise.

By operating time throughout the year are divided into year-round enterprises and seasonal enterprises.

By level of specialization enterprises are divided into:

1) specialized - these enterprises produce a certain range of products;

2) universal - these enterprises produce wide range products;

3) mixed - these enterprises occupy an intermediate place between specialized and universal enterprises.

According to the degree of production automation enterprises are divided into automated, partially automated, mechanized, partially mechanized, machine-manual and manual.

By nature of activity enterprises are:

1) non-profit – not related to the sale of products for the sake of enrichment (charitable activities);

2) commercial – income-generating enterprises. This type of activity is usually called business.

2. Structure and infrastructure of enterprises

Company structure- this is the composition and relationship of its internal links: workshops, departments, laboratories and other components that make up a single economic entity.

The structure of the enterprise is determined by the following main factors:

1) the size of the enterprise;

2) industry;

3) the level of technology and specialization of the enterprise.

There is no stable standard structure. It is constantly adjusted under the influence of production and economic conditions, scientific and technological progress and socio-economic processes.

The structure of the enterprise is industry And production. Industry affiliation almost always, to one degree or another, influences the structure of the enterprise and its size. The structure of the enterprise is directly formed under the influence of industry production technology. The higher the difficulty technological process, the more branched and cumbersome the structure of the enterprise (and its size) turns out to be.

Direct impact on structure internal divisions enterprises are influenced by its scale. To perform various duties in large and medium-sized enterprises, special structural units- departments, workshops. In small enterprises, these responsibilities are distributed among personnel by mutual agreement.

Schematic diagram enterprise structures includes:

1) main production workshops;

2) auxiliary and service workshops, warehouses;

3) functional departments (laboratories, other non-production services);

4) other organizations (auxiliary, household);

5) enterprise management bodies.

The main workshops can be divided into groups (procurement, processing, assembly, finishing, etc.). Departments and laboratories are also directly classified depending on specific tasks.

Management bodies seem to connect all the structural links of the enterprise with each other.

Unlike large enterprises the functions of the structural units of small enterprises are not differentiated, but, on the contrary, are sometimes integrated to such an extent that the director can simultaneously perform the functions of a chief accountant or foreman.

TO main production workshops include workshops in which products intended for sale to consumers are directly manufactured.

All other structural divisions belong to internal infrastructure(enterprise infrastructure), as they help carry out the direct activities of the enterprise.

To task service shops includes ensuring the normal, uninterrupted operation of the main workshops. These are workshops for the manufacture, repair, sharpening, adjustment of tools, inventory and other things, for the supervision and repair of equipment, machines, buildings and structures, for the provision of electricity and heat, for the transportation of raw materials, finished products and waste, for cleaning and tidying, and warehouses of the enterprise. Auxiliary workshops not directly related to production - procurement and storage of raw materials, materials, waste and garbage disposal. Auxiliary production may include buffets and canteens, first aid stations, recreation centers, etc. Side shops produce products that are not directly related to the main purpose of the enterprise; this is the processing of waste from the main production.

There are three types production structure enterprises:

1) with a subject structure, the main workshops of the enterprise, their sections are built on the basis of the production by each of them of either a specific product, or any of its parts, or a group of parts. The subject structure simplifies and limits production relationships between workshops, shortens the path of movement of product components, reduces the cost of inter-departmental and workshop transport;

2) the technological structure determines a clear technological isolation. This type of production structure simplifies the management of the workshop, allows maneuvering the placement of people, and facilitates the restructuring of production from one product to another. Negative features: difficulties in the relationship between workshops and route movements, long readjustment of equipment;

3) a mixed structure is characterized by the presence of workshops or departments at the same enterprise, formed both by subject and technological structure.

Abstract

Economic theory and mathematical modeling

Economics of organization as an academic discipline. Organization in a market economy. Fixed assets of the organization: types, composition and structure. Concept, composition and structure of working capital. Essence and classification of enterprise personnel. Concept and types of production program...

The textbook discusses methodological aspects of statistical and economic assessment activities of an enterprise depending on a complex of interrelated factors and operating conditions. The publication covers the entire system of interrelated indicators characterizing the main areas of activity of organizations, presents methods of statistical analysis and assessment of the financial, production and economic results of an enterprise, identifying factors that determine operational efficiency. The textbook contains many specific examples. At the end of each chapter there are questions for self-control, final tests, as well as practical tasks, allowing you to check the quality of assimilation of the presented material.

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Object, subject, course structure

Economy is the study of how society uses certain limited resources to produce useful products and distributes them among different groups of people. That's why enterprise economy is the science of how this phenomenon occurs within a single enterprise. As the name of the course suggests, object study is an enterprise. In accordance with current Russian legislation, an enterprise is understood as an organization that uses a variety of resources, processes them accordingly and receives marketable products, provides certain services or performs any work with the aim of subsequently selling the finished product on the market. At the same time, the enterprise must structure its activities in such a way as to receive a certain profit (for commercial organizations) or satisfy public or personal needs of people (for non-profit organizations). Currently, 95% are commercial organizations. Subject The course's research focuses on production, economic and organizational-economic social relations that develop in an enterprise during its operation.

The course includes a number of blocks:

A block of resources where issues related to the nomenclature of the resources used, their quantity and assortment are studied, how resources are used, the search for more rational substitutes, and the use of production waste.

Block of organization and management at enterprises: rational organization of production, effective production management, possibilities for rationalizing the above.

Finished product block: product quality, quality management system, innovative processes and their impact on production results.

Block of final results: profit, profitability.

The discipline "Economics of Organizations" is closely related to such disciplines as "Economics of Entrepreneurship", "Marketing", "Accounting and Analysis of Economic Activities" and others.

2. Structure of the national economy: spheres, complexes, industries

If an enterprise is a complex system, then the national economy is the most complex. Under structure of the national economy understands the structure of the economy, the relationship of its subsystems and links, the proportions and relationships between them. The main conventional structural units of the national economy include: spheres, complexes, industries, enterprises.

In order to successfully manage the national economy, it is conditionally divided into spheres. At the same time, production, commercial, financial, and management spheres are distinguished.

Sphere- this is the result of the general division of labor, this is a certain part of enterprises operating according to certain characteristics.

The shares of the listed areas in the national economy, where the latter is taken as 100%, are structure of the national economy.

In addition to spheres, there is the concept of complexes. Complexes are built on the basis of the raw materials used, finished products or technologies used in production. This is a set of enterprises united according to one of the above characteristics.

The result of differentiation of complexes is the industry. Industry- the result of a private division of labor. In practice, there are 16 complex industries that essentially represent large groups of industries. An industry is a collection of business entities, regardless of their departmental affiliation, forms of ownership, developing or producing products (performing work and providing services) of certain types that have a homogeneous consumer or functional purpose.

Industries, in turn, consist of individual enterprises. An enterprise is the main link of a market economy and a fundamental element of the national economy.

Lecture 2. Enterprise and entrepreneurship in a market economy

Basic concepts about the enterprise. Organizational-legal and organizational-economic forms of organizations.

Company represents an economic category; it is a separate technical, economic and social complex, using its material and informational resources to produce goods useful to society.

Main features of the enterprise:

Production and technological unity. By this it should be understood that the enterprise has a unified plan for all its divisions; they are engaged in the production of single-profile products and jointly use the property assigned to the enterprise by the charter.

Organizational and managerial unity, which means consistency management process in time in all divisions of the enterprise and coordination of all areas of its activity.

Economic unity, which implies a single goal of activity, a single financial plan, general principles stimulating members of the workforce, etc.

Running a business involves 3 stages:

Purchase of factors of production (F), for a certain amount of money (M f).

Transformation of resources, production of products.

Selling goods (C) and receiving money in return (M c).

The basic condition is that M c > M f .

The profit of an enterprise is the main goal of operation and the main result of the enterprise’s activities.

An enterprise can be formed in various organizational and legal forms, as an individual or legal entity.

Enterprises of various organizational and legal forms are characterized by their own operating characteristics; they have certain advantages and disadvantages.

The main organizational and legal forms of commercial organizations in the Russian Federation in the form of a legal entity:

1. Business partnerships (full and limited);

2. Business companies (joint-stock companies: open and closed; limited liability companies; additional liability companies; production cooperatives; state and municipal unitary enterprises: on the right of economic management and on the right of operational management).

In addition to organizational and legal forms, there are organizational and economic forms. The most common ones include:

Concerns

Associations

Consortia

Syndicates

• Financial and industrial groups (FIGs), etc.

Capital and property of enterprises.

Capital(from Latin capitalis - main amount, main property). There is no concept in economic theory that is used so often and at the same time so ambiguously. However, all researchers agree that capital is a good, the use of which allows you to generate profit.

It is customary to distinguish:

Main capital- this is the monetary valuation of the enterprise's fixed assets.

Working capital- these are funds invested in circulating funds and circulation funds.

There is also a division of capital into own And borrowed.

Equity - These are funds that are constantly at the disposal of the enterprise and are formed at the expense of its own resources. It is calculated as the difference between the company's total assets (balance sheet asset total) and its liabilities. Own capital includes:

Retained earnings of an enterprise (in general terms: enterprise revenue minus production costs).

Depreciation fund (formed from monthly depreciation deductions for the restoration of fixed assets).

Authorized capital (the amount of contributions from owners recorded in the constituent documents of the company).

Additional capital (increase in the value of non-current assets, identified as a result of their revaluation, property received by the enterprise from other enterprises and persons free of charge, for joint-stock enterprises - this is the amount of the difference between the sale and par value of shares.

Reserve capital (insurance capital of an enterprise, intended to compensate for possible losses from business activities, as well as to pay income to investors and creditors if the enterprise’s profits are not enough for these purposes). The source of formation of this capital is the net profit of the enterprise.

The main feature of an enterprise is the presence in its ownership, economic management or operational management of separate property, which provides the enterprise with the dimensional and technical ability to operate and economic independence.

Property owned by the organization is divided into:

Real estate (land plots, subsoil, forests, buildings, i.e. objects firmly connected to the land, the movement of which is impossible without disproportionate damage to their purpose).

Movable (everything that is not immovable, including money and securities).

In addition to dividing property into movable and immovable, it is divided into current and non-current assets, which differ from each other not only in physical form, but also in their role and place in the production process.

Fixed assets characterized by long life cycle(at least one year), which causes a long depreciation process and a low turnover rate. Hence the name non-current or low-speed. They are also called immobilized funds. In different organizations, the composition and structure of non-current assets varies significantly, but the main component for most of them is long-term immobilized funds, and among them fixed assets (part of the property used as means of labor).

Current assets are also the property of the enterprise. They represent a combination of circulating funds and circulation funds. Working capital assets are, in turn, part of the means of production, the material elements of which in the labor process, unlike fixed assets, are completely consumed in each production cycle, and their value is transferred to the product of labor entirely and immediately. Circulation funds are all funds that are used in the sphere of circulation.

Without certain property, organizations of various organizational, legal and organizational and economic forms cannot carry out their activities.

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