Economics of the organization. Koterova N.P.

8th ed. - M.: 2015. - 288 p.

The textbook was created in accordance with the requirements of the Federal State educational standard secondary vocational education in specialties enlarged group“Economics and Management”, as well as the specialties “Design (by industry)”, “Hotel Service”, “Law and Organization social security»; OP "Economics of the organization". In an accessible form, the types of economic systems are considered; the history of the formation of the market, the modern classification of markets, the problems of market relations are given; includes the latest data on various forms of entrepreneurship. The mechanisms of price formation and pricing policy at the moment are considered. Educational material is included on the production assets of the enterprise, in particular the methods for calculating depreciation charges presented in accordance with the latest economic regulations. Previously, the book was published under the title "Microeconomics". For students of institutions of secondary vocational education.

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TABLE OF CONTENTS
Dear reader! 3
SECTION I, INTRODUCTION TO ECONOMY 4
Chapter 1. The essence of the market economy 4
1.1. What is an economy? 4
1.2. Microeconomics and Macroeconomics 7
1.3. Economic resources 8
1.4. The problem of distribution of scarce resources is the main problem of the economy 10
1.5. Types of economic systems 12
Chapter 2. ECONOMY AND MARKET 14
2.1. What is a market? fourteen
2.2. Market development 15
2.3. Key characteristics of the market 18
2.4. Subjects of market relations and economic circulation between them 22
2.5. Market classification 24
SECTION II. ENTREPRENEURSHIP AND ORGANIZATION 29
Chapter 3. Basic organizational and legal forms of organizations 29
3.1. Entrepreneur and Entrepreneurship 29
3.2. Essence entrepreneurial activity 30
3.3. The concept and essence of the organization (enterprise) 33
3.4. Enterprise classification 35
3.5. Classification of business associations 40
3.6. Commercial and non-profit organizations 42
3.7. Organizational and legal forms of commercial organizations 43
3.8. Basic organizational and legal forms of non-profit organizations 61
3.9. Creation of an organization 64
3.10. Reorganization of the organization 68
3.11. Liquidation of organizations 72
3.12. Bankruptcy of entrepreneurs and organizations 75
Chapter 4. The role of the organization in production 79
4.1. Production structure of the enterprise 79
4.2. Production process and principles of its organization 81
4.3. Production capabilities of the enterprise 83
4.4. Energy saving and energy efficiency of the enterprise 85
Chapter 5. Enterprise in a market economy. Economics of information, uncertainty and risk 87
5.1. Internal and external environment organizations 87
5.2. Choice under conditions of uncertainty. Uncertainty and risk 90
5.3. Types of Probabilities 91
5.4. Types of risks 93
5.5. Risk measurement 94
5.6. The principle of diminishing "marginal utility" 98
5.7. Risk attitude 101
5.8. Risk reduction methods 103
5.9. Moral hazard and ways to minimize it 105
5.10. Markets with asymmetric information - additional risk 106
5.11. Measures to combat the consequences of information asymmetry 107
5.12. The principle "Let the seller beware" versus the principle "Let the buyer beware" 109
Chapter 6. Fundamentals of organizational logistics 112
6.1. The concept and types of logistics organization (enterprise) 112
6.2. Goals and objectives of logistics 115
6.3. Formation principles logistics system 117
6.4. Planning and forecasting logistics 118
SECTION III. MATERIAL AND TECHNICAL BASE OF THE ORGANIZATION 121
Chapter 7. Production assets of the enterprise 121
7.1. The concept of production assets, their essence and main types 121
7.2. Classification and structure of the main production assets 124
7.3. Accounting and valuation of fixed assets 125
7.4. Depreciation of fixed production assets 129
7.5. Depreciation charges 131
7.6. Methods for calculating depreciation charges 133
7.7. Indicators of the efficiency of the use of fixed assets 140
7.8. Working capital, their structure and indicators 142
7.9. Lease, lease relations 144
7.10. Types of rent)4B
7.11. Leasing, NMA 150
Chapter 8. Investment policy in Russian Federation 157
8.1. Economic content of capital investments, investments 157
8.2. Forms of capital and investment activities 160
8.3. The situation in the investment sphere 161
8.4. Conditions for the growth of investment activity 163
8.5. Sources of financing investment activities 165
8.6. Grade economic efficiency investment 167
SECTION IV. HR, ORGANIZATION OF LABOR AND WAGES 172
Chapter 9 Human Resources organizations and labor productivity 172
9.1. Labor market 172
9.2. Personnel policy organizations 173
9.3. Economic entity labor productivity. Performance metrics 177
9.4. Labor productivity factors 179
Chapter 10 Organization wages in industry 181
10.1. The concept of wages, the principles of its organization 181
10.2. Pay systems 186
10.3. Payroll fund, its structure, 188
10.4. The main types and forms of remuneration 190
10.5. Nominal and real wages 193
10.6. Labor contract and contract system of employment 197
10.7. Salary indexation 200
10.8. Price index calculation 201
SECTION V. MAIN ECONOMIC INDICATORS OF THE ORGANIZATION 203
Chapter 11 Costing and Costing 203
11.1. The essence of cost, its types 203
11.2. Costing 206
11.3. Structure and classification of costs (costs) 208
11.4. Ways to reduce costs 215
Chapter 12. Income, profit and profitability of the organization 218
12.1. Income of the enterprise and its types 218
12.2. The concept of profit. Sources of income 219
12.3. Formation of profit at the enterprise 222
12.4. Distribution of profits of the enterprise 226
12.5. Profitability of the enterprise 227
Chapter 13 Price policy enterprises 230
13.1. Price in modern economy 230
13.2. Pricing strategies 231
13.3. Pricing steps 232
13.4. Price types 235
13.5. Conditions under which prices are not formed, but assigned 239
13.6. Pricing Methods 240
13.7. Pricing calculation methods 242
Chapter 14
14.1. Essence of planning 245
14.2. Types of planning 246
Chapter 15. Business Plan 249
15.1. Business plan - the basis for creating an enterprise 249
15.2. Business plan sections 251
SECTION VI FINANCIAL RESOURCES AND FOREIGN ECONOMIC ACTIVITIES OF THE ORGANIZATION 268
Chapter 16. Formation of financial resources at the enterprise 268
16.1. Financial resources of the organization, sources of their financing 268
16.2. Motion Money. The main functions of enterprise finance 270
Chapter 17 Foreign economic activity organizations 273
17.1. Foreign economic activity of the enterprise 273
17.2. Analysis of the effectiveness of the foreign trade activity of the company 274
Vocabulary economic terms and concepts 276
References 283

Object, subject, course structure

Economy is the science of how society uses certain limited resources to produce useful products and distributes them among different groups of people. So enterprise economy is the science of how this phenomenon is carried out within the framework of a single enterprise. As the title of the course suggests, object learning is an enterprise. An enterprise, in accordance with the current Russian legislation, is an organization that uses a variety of resources, processes them appropriately and receives marketable products, provides certain services or performs any work with the aim of subsequent sale of the finished product on the market. At the same time, the enterprise must build its activities in such a way as to receive a certain profit (for commercial organizations) or satisfy the public or personal needs of people (for non-profit organizations). Currently, 95% are commercial organizations. Subject course studies are industrial and economic and organizational and economic social relations that develop in the enterprise in the process of its functioning.

The course includes a number of blocks:

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

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

Block of finished products: 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. The 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 national economy understands the structure of the economy, the ratio of its subsystems and links, the proportions and relationships between them. The main conditional 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 managerial spheres are distinguished.

Sphere- this is the result of the general division of labor, it is a certain part of the enterprises that function according to some criteria.

The shares of the listed spheres in the national economy, where the latter is taken as 100%, is 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 by one of the above characteristics.

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

Industries, in turn, are made up of individual enterprises. The enterprise is the main link of the market economy and the 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.

The main features of the enterprise:

Production and technological unity. By this it should be understood that the enterprise has a single 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 stimulation of members of the labor collective, etc.

The implementation of 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 the enterprise is the main goal of the functioning and the main result of the activity of the enterprise.

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

Enterprises of various organizational and legal forms are characterized by their own functioning features, 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 include:

Concerns

Associations

Consortia

Syndicates

• Financial and industrial groups (FIGs), etc.

Capital and property of enterprises.

Capital(from lat. Capitalis - the main amount, the main property). In economic theory, there is no concept that would be 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 make a profit.

It is customary to distinguish:

Main capital is the monetary value of the company's fixed assets.

Working capital- these are funds invested in working capital 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 total assets of the company (total balance sheet assets) and its liabilities. Equity includes:

Retained earnings of the enterprise (in general terms: the revenue of the enterprise minus the cost of production).

Amortization fund (formed at the expense of monthly depreciation deductions for the restoration of fixed assets).

Authorized capital(the sum of the contributions of the 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 an enterprise from other enterprises and persons free of charge, for joint-stock enterprises - these are the sums of the difference between the selling and nominal value of shares.

Reserve capital (insurance capital of the enterprise, intended to compensate for possible losses from economic activity, as well as to pay income to investors and creditors if the enterprise's profit is not enough for these purposes). The source of the 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 material and technical possibility of functioning and economic independence.

The property owned by the organization is divided into:

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

Movable (everything that is not related to real estate, including money and securities).

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

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

current assets are also company property. They are a combination of working capital and circulation funds. Circulating production assets are, in turn, part of the means of production, the material elements of which in the labor process, unlike fixed assets, are completely spent 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.

Organizations of various organizational-legal and organizational-economic forms cannot carry out their activities without certain property.

Compiled by:

Candidate of Economics, Associate Professor NIKONOVA S.A.

Candidate of Economics, Associate Professor Lozhkin A.G.

Ph.D., Art. teacherAbelguzin N.R.

assistantADEEVA L.N.

Topic 1. Enterprise as the basis of the economy

The primary link in the system of social production is the enterprise (firm).

Company - a business entity that, at its own risk, carries out independent activities aimed at systematically extracting profit from the use of property, the sale of goods, the performance of work or the provision of services, and which is registered as such in statutory okay.

Firm - legally independent business unit. It can be both a large concern and a small company. A modern firm usually includes several enterprises. If the firm consists of one enterprise, both terms coincide. In this case, the enterprise and the firm designate the same object of economic activity.

Manufacturing enterprise characterized by production, technical, organizational, economic and social unity.

An enterprise is not only an economic entity, but also entity. The legal entity is subject to state registration and acts on the basis of the statute, or memorandum of association and articles of association, or only the memorandum of association.

The internal environment of an enterprise (firm) is people, means of production, informationtion and money. The result of the interaction of the components of the internal environment is the finished product (work, services).

The basis of an enterprise (firm) is people who are characterized by a certain professional composition, qualifications, and interests. These are managers, specialists, workers. The results of the enterprise work depend on their efforts and skills. They need means of production: the fixed assets with which the products are manufactured, and the working capital from which these products are created. To pay for the supply of necessary materials, equipment, energy resources, to pay wages to employees and make other payments, the company needs money, which are accumulated on his current account in the bank and partly in the cash desk of the enterprise. Important for the operation of the enterprise is information - commercial, technical and operational.

External environment, which directly determines the efficiency and feasibility of the enterprise, is, first of all, the consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise. Population, in the interests and with the participation of which the enterprise is created, is the main factor of the external environment. The population is also the main consumer of products and supplier work force.

To the number suppliers enterprises should include credit institutions - banks that supply financial resources, as well as scientific and design organizations that prepare the necessary scientific and technical information for enterprises and project documentation. Control over the implementation of laws is carried out by the government and local authorities. In the external environment, competitors are also active, ready at any time to fully or partially take the place of the enterprise in the market.

To the most important tasks operating enterprise (firm) include:

Reimbursement of costs and receipt of income by the owner of the enterprise (among the owners may be the state, shareholders, private individuals);

Prevention of disruptions in the work of the enterprise (including disruptions in deliveries and the release of low-quality defective products, a sharp reduction in production and income of the enterprise);

Providing consumers with the company's products in accordance with contracts and market demand;

Ensuring the payment of wages to the personnel of the enterprise, normal working conditions and opportunities for professional growth of employees;

Creation of jobs for the population living in the vicinity of the enterprise;

Environmental protection (land, air and water basins);

Stable increase in the growth rate of production volume and income of the enterprise.

To main functions manufacturing company include:

Manufacture of products for industrial and personal consumption in accordance with the profile of the enterprise and market demand;

Sale and delivery of products to the consumer;

After-sales service of products;

Logistics production process at the enterprise;

Management and organization of work of personnel at the enterprise;

Improving the quality of products;

Decrease in specific costs and increase in production volume at the enterprise;

Entrepreneurship;

Paying taxes, making mandatory and voluntary contributions and making payments to the budget, etc.;

Compliance with applicable standards, regulations, state laws.

Enterprises can be classified according to various quantitative and qualitative parameters. The main quantitative parameters are the number of employees and the annual turnover of capital.

In accordance with the criterion of the number of employees, the following are distinguished:

Small enterprises, or small businesses (up to 100 people);

medium enterprises, or medium business(up to 500 people);

large enterprises, or big business(over 500 people).

It should be noted that it is small business that plays a significant role in the economy of almost all developed countries; it employs up to half of the working population. The term "small enterprise" characterizes only the size of the company, but does not give an idea of ​​the organizational and legal form of the enterprise (private, state, and other enterprises can be small).

Among the qualitative parameters of the classification of enterprises are the following: type of ownership (private or public); the nature and content of the activity; product range; ways and methods of conducting competition; the way of entering various unions and associations; organizational and legal forms of entrepreneurial activity.

Activity commercial organization is aimed at making profit, which is its main goal.

According to the organizational and legal form, legal entities that are commercial organizations, in accordance with the Civil Code of the Russian Federation, are classified as follows:

Business partnerships - full partnership, limited partnership (limited partnership);

Business companies - limited liability companies, additional liability companies, joint-stock companies (open and closed types);

Unitary enterprises - based on the right of economic management, based on the right of operational management;

Production cooperatives (artels).

Business partnerships. A business partnership is a form of entrepreneurship carried out by the joint efforts of two or more persons (individuals or legal entities), each of which has rights and is responsible depending on the share invested in the authorized capital, as well as the place occupied in the management structure. A business partnership owns the authorized capital, divided into shares (contributions). Depending on the type of property liability of their participants, partnerships are divided into two main types: a general partnership and a limited partnership (limited partnership).

General partnership a partnership is recognized, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property. Profits and losses of a general partnership are distributed among its participants in proportion to their shares in the share capital. To determine the amount of taxes, each participant adds his share of the profit to his available income and pays taxes on this amount.

Limited partnership (limited partnership) a partnership is recognized in which, along with the participants engaged in entrepreneurial activities on behalf of the partnership and liable for the obligations of the partnership with their property (general partners), there are one or more contributors (limited partners) who bear the risk of losses associated with the activities of the partnership, within the limits amounts of contributions made by them and do not take part in the entrepreneurial activities of partnerships. A limited partnership, like a general partnership, is created on the basis of a memorandum of association, which is signed by all general partners.

Economic companies. Business companies are commercial organizations founded by one or more individuals or legal entities with the contribution of shares (or the full amount) of the authorized capital.

Limited Liability Company (LLC) a company founded by one or more persons is recognized, the authorized capital of which is divided into shares in accordance with founding documents; participants in a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their contributions. It is in this sense that society's responsibility is limited. At the same time, the company itself, as a legal entity, is liable to its creditors for obligations with all its property.

The founding documents of a limited liability company are the memorandum of association signed by its founders and the charter approved by them. If a company is founded by one person, its founding document is the charter.

The company has its own governing bodies - the general meeting of participants (the highest body) and the executive body (sole or collegiate) for the current management of the company.

Additional Liability Company , like an LLC, it is established by one or more persons and has an authorized capital divided into shares determined in the constituent documents. Members additional liability companies jointly and severally answer for its obligations with their property in the same for all multiples of the value of their contributions, determined by the constituent documents of the company. In case of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the other participants in proportion to their contributions.

joint stock company (JSC) a company is recognized, the authorized capital of which is divided into a certain number of shares; participants of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their shares. A joint stock company is created on the basis of an agreement between legal and individuals(including foreign ones) to meet public needs and make a profit. It carries out any activities not prohibited by law, and is created without limitation of validity.

Joint-stock companies can be open and closed. Members Open joint-stock company may alienate their shares without the consent of other shareholders. Such a joint-stock company may conduct an open subscription for shares issued by it and their free sale. At the same time, it is obliged to annually publish for general information the annual report, balance sheet, profit and loss account.

AT closed joint stock company(CJSC) shares are distributed only among its founders or other predetermined circle of persons. Such a company is not entitled to conduct an open subscription for shares issued by it. Shareholders of a CJSC have a pre-emptive right to acquire shares sold by its other shareholders.

The constituent document of both open and closed joint-stock companies is the charter approved by the founders.

The Civil Code defines subsidiaries and dependent companies.

Subsidiary a business company is recognized if another (main) business company or partnership, by virtue of its predominant participation in its charter capital or otherwise, has the ability to determine decisions made by such a company. A subsidiary company is not liable for the debts of the main company (partnership). At the same time, the parent company (partnership) is jointly and severally liable with the subsidiary company for transactions concluded by the latter in pursuance of its instructions.

A slightly different economic status dependent business company. An economic company is recognized as dependent if another, dominant or participating, company has more than 20% of the voting shares of a joint-stock company, or 20% of the authorized capital of an LLC.

unitary enterprise a state or municipal commercial organization is recognized that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. The founding document of a unitary enterprise is the charter. The property of a unitary enterprise is respectively in state or municipal ownership and belongs to such an enterprise on the basis of the right of economic management or operational management (federal state enterprise). A unitary enterprise is liable for its obligations with all its property, however, it is not liable for the obligations of the owner of the property.

Production cooperatives (artels) are voluntary associations of citizens for joint production and economic activities by creating commercial organization right legal entity. Membership in a production cooperative is based on personal labor or other participation, as well as on the pooling of property shares. The number of members cannot be less than five. Decisions are made on the principle of “one member - one vote, regardless of the size of the individual share. Members of a cooperative bear subsidiary liability for its obligations. Production cooperatives have become widespread in trade, the service sector, in small industrial production, in construction.

Non-Profit Organizations are created in the form of: consumer cooperative; public and religious organizations(associations); funds; institutions; associations of legal entities (associations and unions).

consumer cooperative a voluntary association of citizens and legal entities on the basis of membership is recognized in order to meet the material and other needs of participants and make property share contributions. The founding document in the creation of a consumer cooperative is the charter. Members of a consumer cooperative jointly and severally bear subsidiary liability for its obligations within the limits of the contributed part of the contribution of each of the members of the cooperative. Income received by a consumer cooperative from entrepreneurial activities carried out by the cooperative is distributed among its members.

Public and religious organizations (associations) are recognized as voluntary associations of citizens who, in the manner prescribed by law, have united on the basis of their common interests to satisfy spiritual or other non-material needs. They have the right to carry out entrepreneurial activities only to achieve the goals for which they were created, and corresponding to these goals. Participants (members) of public and religious organizations do not retain the rights to the property transferred by them to these organizations in ownership, including membership fees. They are not liable for the obligations of public and religious organizations in which they participate as their members, and these organizations are not liable for the obligations of their members.

Fund a non-profit organization without membership is recognized, established by citizens and / or legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals. The property transferred to the foundation by its founders (founder) is the property of the foundation. The founders are not liable for the obligations of the fund they have created, and the fund is not liable for the obligations of its founders.

institution an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part is recognized. The institution is responsible for its obligations with the funds at its disposal. In case of their insufficiency, the owner of the respective property bears subsidiary liability for obligations.

For the purpose of coordinating their entrepreneurial activities, as well as providing and protecting public interests, commercial organizations may, by agreement among themselves, create associations in the form associations or unions, being non-profit organizations.

Abstract

Economic theory and mathematical modeling

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

Ministry of Education of the Saratov Region

GOU SPO "Bazarnokarabulak technical school of agribusiness"

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

Specialty: 080114 "Economics and accounting (by industry)"

Compiled by: Garanova O.V. - Lecturer of SEI SPO "Bazarnokarabulak technical school of agribusiness"

2011

 LECTURE 1. Entrepreneurship as the main link in the market economy

 1. The structure of the national economy

 2. The concept and features of 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 entrepreneurial activity

 8. Market infrastructure

 9. Manufacturing enterprise as the basis of the economy

 LECTURE No. 2. The enterprise, its essence, types, functions

 1. Classification of enterprises

 2. Structure and infrastructure of enterprises

 3. Internal and external environment of the enterprise

 4. Organization of the production process at the enterprise

 5. Entrepreneurial rights and obligations of the enterprise

 6. Classification of business participants 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 for assessing fixed capital, indicators of its use

 3. Depreciation and reproduction of fixed production assets. Depreciation

 4. Efficiency of fixed capital use

 LECTURE No. 4. Current assets of the enterprise

 1. Essence and structure working capital

 2. Sources of working capital formation

 3. Circulation and indicators of working capital turnover

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

 5. Use of production waste

 LECTURE No. 5. Personnel of the enterprise

 1. Labor resources

 2. "Workforce" in production. Labor force structure

 3. Labor market

 4. State regulation of the labor market

 5. Recruitment of labor force

 6. Labor productivity

 7. Organization, regulation and remuneration of labor

 8. Labor motivation

 LECTURE No. 6. Costing

 1. The essence of the 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. Determining the marginal cost of production

 5. Cost estimate and costing of individual types of products

 LECTURE No. 7. Goods, money and pricing in the enterprise

 1. Goods. Commodity 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. Essence of profit, its structure

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

 LECTURE No. 9. Investments and innovations

 1. The concept of investment

 2. Reproductive structure of investments

 3. Sources of investment

 4. Credit provision of investments

 5. Calculation of investment efficiency

 6. Concept and classification of innovations

 7. Subjects innovation activities

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

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

 2. Risk in the activity of the enterprise

 3. Establish strong and weaknesses enterprise activities

 LECTURE No. 11. Planning the activities of the enterprise

 1. Essence of planning

 2. Types of plans

 3. Normative base planning

 4. Theory of optimal output

 6. Methodology and order of planning

 7. Main indicators of the production plan

 8. Development of the production program of the enterprise. Stages of development of the production program

 9. Planning production capacity enterprises

 10. Preparation of new production

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

 LECTURE No. 12. Enterprise competitiveness

 1. The concept of competition

 2. Methods for assessing competitiveness

 3. The concept of factors affecting competitiveness and their classification. Domestic and external factors enterprise competitiveness

 LECTURE No. 13. Logistics at the enterprise

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

 2. Factors and levels of development of logistics

 LECTURE No. 14. The performance of the 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 the enterprise (external and internal), organizational and economic factors

 3. Quality, quality standards

 LECTURE No. 15. Efficiency and its evaluation

 1. Performance indicators of the enterprise and the method of their calculation

 2. Evaluation of the efficiency of economic activity and the state of the balance

 3. Ways to improve the efficiency of the enterprise

LECTURE 1. Entrepreneurship as the main link in the market economy

1. The structure of the national economy

National economy of the state- a set of reproduction proportions that must be observed for the dynamic and efficient functioning of the state system.

If the harmonious correlation of economic sectors is violated, shifts occur in all the main areas of the national economy and the natural mechanism for regulating proportions is disrupted. As a result, this leads to negative phenomena of the national economic system - an increase in the level of unemployment, inflation, a crisis of overproduction, i.e., a violation of the market situation, etc.

The economy of any country consists of material production and non-material spheres.

To non-material production can be attributed primarily to industry, agriculture, trade, construction and other activities of the sphere of material production.

To non-productive sphere should include health care, 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.

However, this set may include various enterprises who produce the product from start to finish on this enterprise, and organizations that are engaged in their own activities, but in the end they produce a whole 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 the same industry or between different industries. For example, the fuel and energy complex includes enterprises of various industries that extract, process, supply and sell oil, gas, and other types of fuel; generate and transport electrical energy.

The agro-industrial complex also includes both enterprises in the branches of agriculture (plant growing, animal husbandry, etc.) and enterprises Food Industry(which process the bulk of agricultural products), light industry (processing the rest of agricultural products), chemical industry (fertilizers).

Sector- a large structural unit of the national economy. Usually there are two sectors - public and private. For example, the sector public institutions, business sector, household sector.

Sphere- association of enterprises according to their products, according to the activities they are engaged in, for example, banking, trade, etc. At the same time, the use of the expressions "banking sector", "trading 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 which industry, area or sector it belongs to.

2. The concept and features of entrepreneurial activity

In a market economy, any enterprise engaged in production or other activities is essentially an entrepreneur. Entrepreneurs are business entities whose functions are the implementation of innovations, the implementation of 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 purchase and sale of goods in exchange for other goods or money for the mutual benefit of the persons or enterprise concerned.

Company is an independent economic entity established in accordance with the legislation of the Russian Federation for the production of products, performance of work or provision of services in order to make a profit and meet the needs of society.

Subjects businesses can be citizens of the Russian Federation; citizens of foreign states and stateless persons; associations of citizens.

The status of an entrepreneur is acquired after state registration. Carrying out activities without registration is prohibited.

Entrepreneurial activity can be carried out with or without the formation of a legal entity. Entrepreneurial activity without the formation of a legal entity is carried out by a citizen - individual entrepreneur who do not employ hired labor.

To the most important business features should include:

1) independence and independence of business entities. Any entrepreneur is free to make a decision on a particular issue, of course, 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, pursuing his purely personal interests in obtaining a high income, the entrepreneur also contributes to the achievement of the public interest;

3) economic risk and liability. No matter how carefully calculated, uncertainty and risk remain.

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

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

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

Entrepreneurship is influenced by a number of factors:

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

2) social conditions - this is primarily the desire of buyers to purchase goods that meet certain tastes and fashion;

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

3. Stages of entrepreneurship development

With the rise of capitalism, the desire for wealth leads to the desire for unlimited profits. The actions of entrepreneurs are taking on a professional and civilized character.

Consider main stages the emergence of entrepreneurship in Russia.

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

II stage(XV century - early XIX century) - the formation of a community of entrepreneurs, consisting of artisans, merchants, usurers, 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 years of government Peter I(1689–1725). At this time, manufactories were being created in Russia, such industries as mining, weapons, cloth, and linen were booming.

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

Construction begins railways, shareholder activity is being revived. The emergence of foreign capital contributes to the development and restructuring of industry. At the beginning of the XX century. Entrepreneurship is becoming a mass phenomenon in Russia, the entrepreneur is formed as an owner.

IV stage(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 the new economic policy. This policy provided for the formation of entrepreneurship in the form of mixed and private concessions, joint-stock companies. Private enterprise was represented by such organizational forms like leases, cooperatives, joint-stock companies, partnerships.

VI stage(late 1920 - the second half of the 1980s) is characterized by the transfer 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 of 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 handicapped 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 model of the economy, such forgotten forms of management as contracts, leases, and cooperation were revived.

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

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

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

The highest goal of entrepreneurial activity is the excess of results over costs, that is, the achievement of the greatest possible profit or the highest possible profitability.

Enterprise goals:

1) common goals stem from fundamental principles management and consist in the implementation of these principles for the benefit of society and each individual;

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. Achieving these goals requires large resources. Deep work is needed here. options strategy and a thorough justification for the chosen alternative. The 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 - are determined on the basis of the company's development strategy and are implemented within the framework of strategic ideas and current settings.

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

Organizations that have several interrelated goals are called complex organizations.

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

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

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

3) maneuverability and mobility of activity, i.e. the ability to as soon as possible re-profiling production from one product to another or releasing 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, cost reduction and high production efficiency;

6) full use of production waste;

7) creation of prerequisites and opportunities for the participation of employees in production management, prompt resolution of labor conflicts between the administration of the enterprise and employees;

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

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

Each of these goals is a means to achieve the main goal of production.

To achieve these 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 economic organization. It can even be at a state enterprise.

However, here the initiative of the head of the economy can be suppressed by the framework of strict orders and instructions (instructions) higher authorities. In market conditions, success brings a completely different type of entrepreneurship. For a businessman, the freedom of his economic activity to fulfill 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 organizing. Its essence is to ensure such a combination of factors of production that will best contribute to the achievement of the goal.

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

The information service of entrepreneurship is being improved, i.e., access to the latest information in government bodies, a network of banking information data accumulated with the help of electronic computers is developing, etc.

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

1) search for opportunities and initiative (ready for repeated efforts to overcome obstacles, changes the intended course of action in order to achieve the goal);

2) readiness for risk (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 (gets down to business together with employees or instead of them);

5) purposefulness;

6) desire to be informed;

7) systematic (constantly repeating) planning and observation;

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

9) self-confidence.

According to their personal psychological and other qualities, absolutely not all people are able to be successful entrepreneurs.

As world experience shows, about one tenth of all employees become such businessmen.

6. Sphere of entrepreneurship

most attractive spheres From an entrepreneur's point of view:

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 the material goods necessary for human life are created.

Science, culture, commerce, finance exist only because the people who are engaged in these activities are provided with everything necessary, have goods to sell and money to buy them; therefore, the economy, politics, defense capability and culture of a country are determined by the amount of high-quality products that is 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, however, as is the risk. The development of production is based on the latest results of scientific and technical developments requiring investment.

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

The manufacturing sector includes:

1) industry;

2) agriculture, fishing, forestry;

3) public and industrial transport;

4) services of an industrial nature (for example, repair work).

Trade- the transfer of goods for money from the supplier to the consumer, including within the production itself. If pig iron is smelted from ore at a combined metallurgical enterprise, steel is obtained from pig iron in another shop, and then it is transferred to a rolling shop, then all these operations for transferring products from shop to shop belong entirely to the sphere of production. If, on the other hand, blast-furnace production, where pig iron is smelted, steel-smelting, where steel is obtained from pig iron, and rolling are independent specialized enterprises, then the transfer of products from one production link to another in this case belongs to the sphere of commerce.

Marxists believe that commercial capital is a separate part of industrial capital. To the same extent, finance, science, education, medicine, and even literature and art could be attributed to the sphere of production.

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

The capital invested by the entrepreneur in trade, finance, or the sphere of intellectual labor brings income to the same extent as that invested in production. But the income received will make sense if it reflects real values ​​and it is possible to fully purchase all the real items that are needed with the profit received.

7. Types of entrepreneurial activity

Manufacturing entrepreneurship- activities aimed at the production of products, the performance of works and services, the collection, processing and provision of information, the creation of 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 technology for doing business.

The starting element of technology is the choice core business. Its content is defined financial resources and personal inclinations of the entrepreneur.

The choice of the type of activity involves conducting preliminary marketing, studying how much the proposed product or service is necessary for the consumer, whether the demand for them is stable, its magnitude and development trend in the future, what are the possible selling price of a unit of goods, the costs of its production and sale, the estimated sales volumes.

The result of industrial entrepreneurial activity- the production of a product that requires its implementation.

Trading business. Its content is made up of commodity-money relations, trade and exchange operations. Unlike industrial entrepreneurial activity, there is no need for significant production resources associated with the production of products.

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 of the feasibility of these conditions, the entrepreneur must conduct a thorough marketing aimed at analyzing the market for a number of goods and services and at developing a predictive assessment of the market situation, that is, to determine which goods and services will be in greatest demand, what will be the purchase prices and implementation.

financial entrepreneurship is a kind of trading business, since its object of sale is a specific product: money, currency, securities (stocks, bonds, bills), that is, one money is sold for another.

The technology of a financial entrepreneurial transaction is similar to the technology of a commercial transaction, with the only difference being that the commodity is financial assets.

Form of financial entrepreneurship- securities (own shares, bonds, credit notes, commercial securities). An entrepreneur sells securities, places them on 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 large amount.

When conducting a financial and credit transaction, he provides the consumer with his money, currency, securities in debt, 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 market infrastructure components:

1) legal framework;

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

3) exchanges: commodity, stock, currency, labor;

4) transport and communications.

Legal framework there is no market as an integral, connected complex of codes. The legal basis 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 - the relationship with the state.

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

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

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

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

On the major stock exchanges of world importance, huge quantities exchange goods, but more importantly, on the major world exchanges (commodity, currency, commodity, stock) prices are set that participants in the relevant markets around the world have 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, securities quotes are set on major world stock exchanges (London, New York and other stock exchanges). Without them, in the modern world, the functioning of the economy and enterprises is almost impossible.

Transport- the first element of the infrastructure that appeared. Transport links are an important and indispensable component of the functioning of economic relations between enterprises. Vehicles ensure the movement of goods and services from the supplier to the consumer. Functionally, transport directly serves the process of circulation, merging with it completely.

Outside of transport services, it is difficult to imagine the process of circulation of goods and services. Economic relations determine the huge 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 maritime transport) have, first of all, on-farm purposes for their functioning. However, they also serve international transportation. As it expands and deepens international trade international transport links are also developing. The most important factors of their constant growth and qualitative improvement are:

1) rates and volumes of foreign economic activity;

2) scientific and technological progress, the use of the 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 enterprises in the sphere of production 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 cost of economic goods, in which the increase in value occurs without its creation (due to market mechanisms for the redistribution of 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, of course, are necessary for the functioning of the national economy, but the product of their activity is not fully real - they only produce for the national economy what is available on its territory.

They are a necessary link in the economy, but by no means should they 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 have historically emerged as essential tool servicing the activities of a manufacturing enterprise in order to provide an opportunity to specialize exclusively in its activities.

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

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

LECTURE No. 2. The enterprise, its essence, types, functions

1. Classification of enterprises

There are several types of business classifications.

Main signs of classification enterprises are:

1) industry and subject specialization;

2) the structure of production;

3) the size of the enterprise.

The main ones are industry differences manufactured products. According to this classification businesses 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 branches of light, food, heavy industry, etc.

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

1) highly specialized;

2) multidisciplinary;

3) combined.

highly specialized enterprises that manufacture a limited range of products of mass or large-scale production are considered. To multidisciplinary companies that manufacture products a wide range and 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 complex use of raw materials for the manufacture of products that differ in structure and chemical composition when, on the basis of the same raw material, the enterprise produces products that differ in characteristics, purpose and manufacturing technology.

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

1) the 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 ones. Everything depends on the specific situation, the level of development, the type of economy, its sectoral structure. Basically, a classification is applied according to the number of employees with differentiation by sectors of the economy.

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

By field of activity subdivided into industrial and non-industrial enterprises.

By the nature of the raw materials consumed they are divided into mining enterprises and manufacturing enterprises.

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

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

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

2) collective enterprise.

Hours of operation throughout the year subdivided into year-round enterprises, seasonal enterprises.

By level of specialization companies are divided into:

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

2) universal - these enterprises manufacture wide range products;

3) mixed - these enterprises occupy an intermediate position 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-commercial - not related to the sale of products for the sake of enrichment (charitable activities);

2) commercial - enterprises that generate income. This type of activity is called business.

2. Structure and infrastructure of enterprises

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

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 being adjusted under the influence of production and economic conditions, scientific and technological progress and socio-economic processes.

The structure of an enterprise is branch and production. Industry affiliation almost always in one way or another affects 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 is the structure of the enterprise (and its size).

Direct influence on the structure internal divisions businesses are exerting its scope. To perform a variety of duties in large and medium-sized enterprises, special structural units departments, workshops. At small enterprises, these responsibilities are distributed among the staff by mutual agreement.

circuit diagram enterprise structures includes:

1) main production shops;

2) auxiliary and service shops, warehouses;

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

4) other organizations (auxiliary, domestic);

5) enterprise management bodies.

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

The governing bodies, as it were, connect all the structural links of the enterprise.

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

To main production shops include shops in which products are directly manufactured, intended for sale to consumers.

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

To the task service shops includes ensuring the normal, uninterrupted operation of the main workshops. These are shops for the manufacture, repair, sharpening, setting up 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 cleaning, warehouses of the enterprise. Auxiliary shops not directly related to production - procurement and storage of raw materials, materials, waste and garbage disposal. Ancillary production may include buffets and canteens, first-aid posts, 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 the subject structure, the main workshops of the enterprise, their sections are built on the basis of the manufacture by each of them of either a certain product, or some of its parts, or a group of parts. The subject structure simplifies and limits the production relationships between shops, shortens the path of movement of product components, reduces the cost of inter-shop and shop transport;

2) the technological structure defines a clear technological isolation. This type of production structure simplifies the management of the workshop, allows you to maneuver 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 equipment readjustment;

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

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