Production and economic activity of the enterprise. Production and economic activities of the enterprise

Are you here: Other means

(0 Votes)

For each of them, a PCB is formed, represented by a variety of organizational forms in different conditions by type, type, and in relation to ownership. Since in society there is no universal consumer and universal producer, but they are represented by a large number of subjects, then their possibilities are finite, not unlimited - limited. That is why the division of labor arose as a way to streamline the relationships between PCB subjects. The concept of economic and production relations also arose as elements of the production system that ensure its integrity. In essence, this is an artificial division of huge economic mechanisms that are continuously rebuilt and improved by society.
All life support processes considered are interconnected in the surrounding material and spiritual world.

1 - resources; 2 - waste; 3 - need for technology; 4—need for production;
5 - need to work; b - recognition; 7 - incentives; 8 - interests; 9 - spiritual
and intellectual needs; 10 - technology; 11 - designs and methods of use
following; 12 - the need for legal norms; 13 - organizational forms; 14 —
ideas and goals for the development of society; 15 — directions of development.

Man (society) mediates his existence in nature with the help of technology.
Technology is material means created by man, used to expand his functionality.
in different fields of activity to satisfy material and spiritual needs.
The development of technology comes from three types of contradictions:
. human needs and production capabilities;
. the needs of new technology and the needs of existing technology;
. needs to improve the efficiency of equipment and its energy capabilities.
The structure of the life support system shown in the figure does not reveal the full variety of connections and is simplified.
But it reflects an approach to considering the life support system of a person (society) in the material and spiritual world based on the identification of epistemological categories:
. material and spiritual;
. connections and relationships;
. structure and elements;
. state and process;
. strategy and tactics;
. objective and subjective.
These categories are important for understanding the essence of life support processes and building a control system for them.
Let’s take an example from life of how life support processes mutually influence each other in the case of the federal postal service: “It’s amazing, new economic trends have slowed down the work not only industrial enterprises, but also mail. The operating room looks unusually empty (5-6 clients) central building federal mail. There are also few visitors in the branches. And it is clear to the naked eye that the volume of work, and accordingly, income, has fallen. Postal workers live, of course, due to increased prices for tariffs and due to related services. If 5-6 years ago the average family received 6-8 newspapers, now among the residents of the village there is only one subscriber to the Izvestia newspaper. It is delivered to him by taxi. On such days, the machine's counter adds up an amount that exceeds the cost of the publication itself. The delivery department is unusually empty - the postmen have gone to their stations. The bag of labor veteran Sapronova AL has “lost significantly in weight” over the past two years. And she doesn’t know whether to be happy or sad about this...”
It is important for a manager to be able to independently isolate in the reality around him and study in detail the logic of the development of such phenomena as continuously developing processes, which is necessary to manage these processes.
However, the manager should also know that no examples from management theory can replace the entire diversity of social practice. They will not be like their previous manifestations. Since all processes and types of PCBs in nature and society are closely interrelated, it is possible to make the following conclusions:
. the development of the PCB of any subject of activity is impossible without the participation of other entities, without the integration of PCB;
. new technology can't be raised high level without a new external environment, since it requires new components, clean raw materials, ceramics, semiconductors, varnishes, paints, coatings.
In order to take into account all the connections in the PCB, the manager needs to define “conjugation circles” that reflect the hierarchy of interaction of economic entities in sectoral and inter-sectoral structures of productive forces. They are necessary in the PCB planning processes in order to understand upcoming events and connections, avoid failures in their implementation, and estimate how much unaccounted for events will cost. As a rule, developers reach level I - II of interfacing, which is necessary for investment and organization of PCB. It should be taken into account that the PCB of society is subject to many random phenomena.

С,- — subject PCB, / — index of the subject on the “conjugation circle”, j — index
"conjugation circle"

Random phenomena in nature cause instability and destruction. Droughts, floods, epidemics, frosts, snowfalls, fires,
tornadoes, winds, and landslides cause damage.
Disorganization of production reflects random processes occurring in society. They can be:
. deliberate, caused by contradictions of a political nature;
. unintentional, due to inflation, non-payments, inability to adapt, structural adjustment, technical
re-equipment, etc.;
. sabotage, caused by economic sabotage, unhealthy competition, crime factors.
The study of the interrelations of production processes, as well as the need to manage them, is inevitably associated with the creation of tools for the redistribution of labor results and created value between PCB subjects, and the acquisition of rights to carry out the activity itself.

The concept of PCB, its content and forms

Since the activities of society to create material goods represented by many processes that have different meanings
importance and methods of implementation, they are divided into main (production) and auxiliary (economic).

Target economic activity— create conditions for basic production activities. The purpose of production activity is to ensure the creation of material goods (products, works, services) for their implementation in society.

These types of PCBs each have their own organizational design.
The result of PCB society is the total national product, which is sold on the market and redistributed by authorities government controlled in the interests of society.
The content of production activities is the types of activities determined by the specialization of the enterprise, for example:
ammonia production, electric motor assembly, pulp bleaching, blast furnace process, power generation
etc.
The content of economic activity may include repair of equipment and instruments, transportation of goods, loading, unloading, container or warehouse production, wastewater treatment, sales organization, energy supply. According to its role in production cycle Every element of the activity is important and comes to the fore from time to time. For example, in one case, a failure in the water supply system may cause production to stop, and in another case, production stops due to a lack of available storage space.
product decline when demand for it decreases.
PCB of society is divided into two types: individual and collective. This division is not absolute, it reflects the presence of a declared socially significant economic activity carried out by individuals independently or within the structure of an enterprise, an organized system of collective labor.
All PCB subjects as systems belong to larger systems and participate in intersystem relations different levels hierarchy of systems. To differentiate their activities, the concept of status and organizational and legal form is used.
Each enterprise as a subject of PCB is formed in society, declares itself through registration, declaring types of activities, as a result of which it is endowed with rights and responsibility for the results of its activities, recognition of the rights of a legal entity, according to the laws of the country for the collective activities of workers. The status of an enterprise as the level of powers and opportunities, rights and obligations granted to it by law, is determined by the types of PCBs.
The concept of the organizational and legal form of PCB is not one of the achievements of legislative practice, since the enterprise
itself takes on a certain form in the process of its organization in order to be able to participate in civil circulation. Essentially, “forms” refer to their types. This concept has been included in the legislation of the Russian Federation (clause 5 of Article 58 of the Civil Code of the Russian Federation) and by the way, otherwise it would have been necessary to operate with other categories (type, group, set). The choice of organizational and legal form of PCB is possible from those established by law, and for commercial organizations - directly named (clauses 2, 3 of Article 50 of the Civil Code of the Russian Federation).
The market economy is not to a lesser extent than planned, requires clear and logically justified organizational and legal forms entrepreneurial activity.
The content of the legal form of an enterprise is based on a combination of three characteristics:
. The corporate or unitary nature of a commercial organization determines whether it is an association of persons or represents an indivisible whole entity, the property of which does not indicate its constituent parts (contributions, interests, shares, stocks). In this case, a corporation is understood as an association of persons;
. civil liability to counterparty creditors and third parties;
. open or closed subject composition of the enterprise

The property acquired by the enterprise in the process of organization and PCB constitutes its authorized capital. Some features of the formation of the authorized capital of enterprises of various types are indicated in Table.

Almost every commercial organization sooner or later undergoes a reorganization of its activities. In other words, repeat
organization in new conditions.
Reorganization is a way of terminating the activities of the “old” form according to one of known methods: liquidation, self-dissolution,
sale, reorganization.
There are reorganizations:
- voluntary - for the purpose of developing the organization itself;
- mandatory - for reasons specified in the laws of the country (including amendments, additions).
During reorganization, the rights and obligations of the enterprise do not cease, but are transferred to the legal successor newly created on its basis
(property).
There are five types of reorganization (Article 58 of the Civil Code of the Russian Federation): merger, accession, division, separation, transformation. The specificity of the reorganization of the PCB lies precisely in the succession of its responsibilities in new forms of its implementation.

The structure of the PCB process is a set of stages of pre-production, manufacturing of the product, ensuring its storage, marketing, shipment and sale.
There are different structures:
. technological, that is, the sequence of stages;
. production - according to the loads on the stages, expressed in cost and natural indicators relative to the entire technological
gical cycle;
. financial, reflecting the property value of processes and technologies involved in PCB.
The initial stage is the analysis and formation of the initial factors of production, which include: labor (personnel), capital
(fixed and working capital), land.
An example of the PCB process structure is shown in Fig.

Each stage has a more detailed technological structure. Let us consider in more detail the content of the stages:
1. Registration of an enterprise, coordination of activities.
Functions of government regulation (taxes, social security, benefits, law enforcement, courts, etc.).

2. Preparation of constituent documents, formation of relations with authorities: land allocation, registration, determination of payments to the local budget, ecology, actions in emergency situations.
3. Formation of authorized capital, issue of shares, loans, credits, savings, deposits, receipt of benefits, receipt of state budget orders, etc.
4. Determining development paths, design, construction, reconstruction, modernization, reducing production costs.
5. Calculation of regulations, supply, stockpiling, design of components and parts (non-standard), installation, commissioning, personnel training, calculation of time schedules of the technological cycle and consumption rates.
6. Warehousing (loading areas, transport mechanisms).
7. Cost calculations, maintaining the rhythm of production, compliance with safety regulations and fire safety, product quality control.
8. Providing for own economic needs: working conditions, office technologies, transport, communications, heating, lighting, employee incentives.
9. Packaging, containers, marking, coding, accompanying documents, advertising.
10. Shipping fronts, destinations, coordination of shipments, interaction on transport.
11. Calculation of prices, tariffs, duties, discounts, surcharges, exchange rates, direct sales, contracts with sellers, intermediaries
kami, dealers.
12. PCB management: planning, analysis, forecast, accounting, personnel management, operational accounting of production; financial accounting, etc.
An example of the formation of the financial structure of an enterprise is shown in Fig. In reality, it represents a more complex pattern of financial flows.

Driving forces for the development of PCB enterprises

In market conditions driving forces development of PCB enterprises are targeted efforts that focus and encourage production teams to achieve socially recognized development goals.
The guidelines for the development of PCBs are as follows:
. economic calculation in the implementation of the mechanism of supply and demand (economic mechanism);
. competition in the development of proposals (opportunities) - initiation system (stimulus);

Glasnost is an internal regulator of relations;
. democracy is an external regulator of the norms of law of producers, consumers, owners in choosing the terms of a transaction and partners.

The enterprise organizes its activities on the basis of economic accounting. Cost accounting is a method of implementing PCB.
It is based on the comparison of income and expenses and is aimed at ensuring break-even, profitable operation of the enterprise.
The essence of economic calculation is the comparison of income and expenses, living according to work and within your means. Everything that is good for self-financing is good for society. The basic principles of economic accounting are: self-sufficiency, self-financing, self-government.
Self-sufficiency means that the costs incurred by enterprises will definitely pay off (return). Self-sufficiency - initial element self-supporting relations, since just reimbursing what was spent is not enough for full self-accounting.

Self-financing is not only self-sufficiency, but also the assignment of the received proceeds to the enterprise. In contrast to self-sufficiency, self-financing involves the formation of profit that remains at the disposal of the enterprise after payments to the state budget, bank, suppliers, and partners in the amount necessary for the development of the enterprise.
To implement self-financing, the enterprise must have real opportunities to influence:
- calculation of costs and production costs;
- price level of its products;
- distribution of profits, settlements with the budget;
- incentives to work, forms and amount of payment;
- selection of partners in PCB;
- choice of depreciation policy;
- forms of labor relations.

Self-government means the presence of rights and regulators of the impact on PCBs of the enterprise, ensuring the adjustment of the internal environment of production structures and their external impact in accordance with the external environment.
The rights of economic entities are secured in regulations external (laws, government regulations, acts of authorities territorial administration) and internal (instructions, regulations, orders) actions.
Regulators of the interests of the state and many PCB subjects, stimulating the development of spheres of the national economy, are the composition and amount of taxes, the amount of state duties and tariffs, the amount of authorized capital standards and reserve funds, level minimum wage labor, priorities for the development of target programs financed from the budget. The state is not responsible for the obligations of the enterprise, the enterprise is not responsible for the obligations of the state, as well as other enterprises, organizations and institutions.
In PCB management processes, accidents are inevitable that throw production out of balance. These include: accidents, natural disasters, epidemics, scientific and technical innovations, fashion, weather conditions, social stress (strikes and mass layoffs, etc.). Therefore, the system of the economic mechanism must be very flexible, self-adjusting in each of its links .
Cost accounting is the basis for the self-adjustment of the social economic mechanism. Economic content and forms of implementation
The principles of economic accounting are disclosed in more detail in Table.

All relationships (attributes) of economic accounting must take place. Folk wisdom says: if one button is fastened incorrectly, then all the others are also incorrect. Often, the absence of elements of economic accounting in the economy is replaced by administrative pressure. But, as practice shows, administrative responsibility cannot replace the material interest of PCB subjects in the results of their activities.

Economic content and forms of implementation of the principles of economic accounting

Competition (from Latin - collision) - a mechanism of free (spontaneous) regulation social production under conditions of equal probability of selling products on the market.
Methods of competition include:
. economic suppression of a rival (price competition);
. monopoly prices;
. deprivation of the manufacturer of the buyer in the form of trade organizations;
. deprivation of credit to the manufacturer;
. difficulties with transport;
. price maneuvering (discounts, concessions against announced ones, weighting);
. sales at reduced prices;
. achieving technical excellence, high quality and reliability of products;
. innovations.

Competition can be:

For commodity producers with an excess of goods (leads to lower prices and progress in production);
. for consumers of goods when there is a shortage of goods (leads to speculation, rising prices, inflation).
Price competition changes the price level, product competition changes the quality of the product.
Glasnost is one of the main means of organizing market relations.
This is achieved by equipping PCB subjects with means of informing buyers about prices and sales through exchanges, directories of prices and product characteristics, exhibitions, joint testing of equipment, advertising the consumer properties of products, competitions, competitions, presentations.
Depending on the means used, the following concepts arise: black market, murky market, gray market, transparent market.

The concept of the business process

When carrying out business activities, any commercial enterprise performs three main functions or processes:

procurement process,
the process of releasing goods or production,
product marketing process.

In market conditions, the main function is the sale or marketing of goods, therefore marketing activities are necessary and important. Product sales forecast, which is based on marketing research, is able to determine the production program of any company.

This can determine the need for procured production resources, including material and labor resources. Material resources include means of labor and objects of labor.

Labor resources consist of hired labor.

The process of economic activity can be reflected in the monetary process or circulation financial resources, which can be recorded by accounting means. The main stages of accounting, which reflect economic processes on commercial enterprise can be called:

accounting for the procurement of material resources,
accounting for the release of warehouse stocks,
accounting for sales with the resulting settlement relationships.

Capital in the process of economic activity

In the process of economic activity, there is a constant turnover of capital; it consistently changes the monetary form to the material form. The material form of capital also changes in turn, taking the form of goods or finished products with the conditions of the production and commercial activities of the enterprise.

Subsequently, the capital again turns into cash, which is ready to begin a new circulation. If we consider the accounting of an individual enterprise, then the circulation of capital is reflected in it, information is generated about its condition and placement according to different phases circulation, as well as changes in the amount of capital in the course of economic activity. Capital can be divided into active and passive.

Business process

As a form of movement of economic assets in the form of real capital, many business transactions occur. Modern production characterizes economic activity as an activity carried out by a team of people. At the same time, all economic processes are carried out in economic activity.

Definition 1

A business operation is an element of a generalized business process that retains all the features of this process.

A business operation is a purposeful action that allows one to obtain a certain result in a certain area of economic activity.

Examples of business transactions could be:

receiving raw materials from suppliers,
wages accrued to employees,
transfer of semi-finished products for subsequent processing from workshop to workshop,
cash receipt after shipment finished products consumers, etc.

Accounting transactions can be the object of accounting only if, under their influence, there is a change in the sources or economic assets themselves.

Procurement process

The supply or procurement process is characterized by the acquisition material assets, fixed assets and everything necessary for the production process.

The procurement process consists in the fact that an organization that acts as a buyer can buy from other suppliers or organizations the objects of labor and means of labor necessary for carrying out production processes, paying a certain amount for them Money.

We can say that in the process of procurement, the funds or capital of the organization can turn into the form of objects of labor. Objects of labor represent various material objects, to which human labor is directed and from which products are made.

Objects of labor in the procurement process include raw materials, fuel, and energy.

Means of labor are various kinds of tools and devices with the help of which labor itself is carried out. This may include a machine, machine tool, tools, etc.

Production process

Definition 2

The main process of economic activity is production activity, that is, the release of finished products. Production can be divided into three stages of activity: procurement, processing, assembly.

When carrying out production, labor and material resources, as well as means of labor, are used.

Labor resources include labor potential or labor enterprises. Material resources consist of materials, fuel and spare parts, which are objects of labor and form the material basis of the manufactured product.

Means of labor include equipment and machinery, as well as other fixed assets that create the conditions for the production process.

The result of the production process is the release of finished products, so at the production stage the future profit of the company is already laid down.

The efficiency of the production activities of any company depends on the availability of production capacity, the state of the production and technical base, the technical and organizational level.

The organization of production and labor must meet modern requirements market conditions. Also for enterprise activities great importance must have financial and economic planning, which consists of uninterrupted provision of the required resources and constant monitoring of current activities, as well as prompt adjustment of management decisions to achieve the planned result.

Implementation process

The process of selling products consists of fulfilling contractual obligations to customers and consumers.

Proceeds from the sale of goods, provision of services and performance of work must be credited to accounts or a receivable may arise.

The implementation process is the third stage of the circulation of the organization’s economic assets. The task of the sales process is to sell products to customers to receive funds in order to reimburse the costs of production and sale of products.

Also, the purpose of the sale is to make a profit as part of the revenue.

Through the proceeds received, the company is able to purchase a new batch of materials, pay wages staff, re-release the product and sell it to consumers. Thus, the cycle of production activity will repeat again.

Types of economic activities

There are several types of economic activities:

A household is a business run by a group of people living together.
A small enterprise is an economic unit engaged in the production of a relatively small number of goods. The owner of such an enterprise can be one person or several. As a rule, the owner uses his own labor or employs a relatively small number of workers.
Large enterprises are enterprises that mass produce goods. As a rule, these enterprises are formed by combining the property of the owners. An example of which enterprise is a joint stock company.
The national economy is the unification of economic activities throughout the country. To a certain extent, this activity is directed by the state, which, in turn, tries to ensure sustainable growth of the country's economy and thereby increase the well-being of the entire population.
The world economy is economic system, in which there is a relationship various countries and peoples.

Forms of economic activity

Definition 1

The form of economic activity is a system of norms that determines the internal relations of the partners of the enterprise, as well as the relationship of this enterprise with other counterparties and government bodies.

There are several forms of economic activity:

Individual form;
Collective form;
Corporate form.

Under individual form of economic activity refers to an enterprise whose owner is either an individual or a family. The functions of the owner and entrepreneurs are combined in one entity. He receives and distributes the income received, and also bears the risk of carrying out his business activities and has unlimited property liability to his creditors and third parties. As a rule, such enterprises are not legal entities. The owner of this enterprise can attract additional hired labor, but in a rather limited quantity (no more than 20 people).

If speak about collective form of economic activity, then there are three types: business partnerships, business companies, joint stock companies.

Business partnerships can be in the form of: a general partnership and a limited partnership. A general partnership is an organization that is based on collective ownership. As a rule, it is a combination of several individuals or legal. All participants in this type of partnership bear full, unlimited liability for all obligations of the partnership. The property of a general partnership is formed from the contributions of its participants and income received in the process of carrying out its activities. All property belongs to the participant of the general partnership on the basis of shared ownership.

A limited partnership is an association where one or more of its owners bears full responsibility for all obligations of the partnership, the remaining investors are liable only to the extent of their capital.

TO business companies include: limited liability company, additional liability company. Limited liability companies are enterprises that are created by combining the contributions of legal entities and individuals. At the same time, the number of participants in a limited liability company cannot exceed the established limit, otherwise within a year this company will be transformed into a joint stock company.

Additional liability company is an organization whose authorized capital is divided into shares, the size of which is determined in advance. This type of company is formed by one or more persons. For all obligations of the company, all its founders bear subsidiary liability in an amount that is a multiple of the value of the contribution to the authorized capital.

Joint-Stock Company represents a form of economic activity, all funds of which are formed by combining the capital of the founders, as well as the issue and placement of shares. Participants joint stock company bear responsibility for all obligations of the company in an amount equal to contributions.

In order to protect their commercial interests and increase the efficiency of use of the enterprise's capital, various organizational and legal forms can be combined into the so-called corporate forms of entrepreneurship. These include: concerns, consortium, intersectoral and regional unions.

Concern is an association of organizations that carry out joint activities voluntarily. As a rule, concerts have scientific and technical functions, production functions and social development, functions of foreign economic activity, etc.

Consortium- an association of an organization to solve certain problems, created for a while. In our country, a consortium is being created to implement government programs by organizations of any form of ownership.

Industry and regional unions represent an association of organizations on contractual terms. These unions are created to carry out one or more production and economic functions.

Organization of economic activities

The organization of economic activity goes through three stages:

Stage 1 - opportunity assessment. Initially, you should give an objective assessment of all resources needed for the production process. For these purposes, it is advisable to use scientific developments. The main advantage of this stage is that it helps to give a preliminary assessment of the potential for production of products precisely in those volumes and in those conditions that will be studied, and on the basis of which the decision to launch production of a particular product will be approved. After the production potential of the organization has been studied, the production line is launched within the framework of the formed plan.
Stage 2 - launch of auxiliary production. The implementation of this stage takes place only if there is a need. Ancillary production is quite necessary event, since it helps to develop new market segments and increase the chance of effective financial development of the organization. Servicing an organization can be carried out either in-house or through the involvement of third-party organizations and resources. At this stage, services are used that allow optimizing product production activities and assessing the potential costs of funds. At the next stage, work is carried out aimed at studying the sales market and the possibilities of selling products.
Stage 3 - sales of products. All stages affecting the sale of products are monitored. At the same time, records of sold products are kept, forecasts are compiled and studied, allowing the management of the organization to make competent decisions. There are situations when it is necessary to develop a methodology for after-sales service. For example, when establishing a warranty period for your products.

By it (production and economic activity) we mean, first of all, the activities of agricultural organizations in the production of agricultural products, their processing and sale, as well as other types of entrepreneurship not prohibited by law.

At the same time, their main activity is the production of agricultural products.

The Federal Law “On the Development of Agriculture” understands agricultural production as: a set of types of economic activities for the cultivation, production and processing, respectively, of agricultural products, raw materials and food, including the provision of relevant services.

Agricultural production is primarily carried out by agricultural producers.

We have already written down the definition of commodity producers several times; we take what is contained in the Federal Law “On the Development of Agriculture”, since many laws have this definition and it is different everywhere.

The production and economic activities of agricultural organizations have a certain specificity, due to the characteristics of production, its dependence on natural factors, the participation of living organisms in the production process, and also the fact that the land is the main means of production here.

Agricultural organizations have the right to engage in certain types of activities only with a special permit (license). For example, licensing of activities for breeding pedigree animals, veterinary activities, and so on is provided.

Agricultural producers independently determine all areas of their production and economic activities, the structure and volume of production based on their own interests.

This is a kind of novel for them - in the USSR they were not even able to influence the disposal of their products, they acted strictly within the framework of a planned economy.

You can also find the information you are interested in in the scientific search engine Otvety.Online. Use the search form: