Enterprise as an economic entity. Enterprise – as an independent economic unit Main activities of the enterprise

An enterprise is an independent economic unit,

carrying out its activities in the territory of a specific

state and those subject to its laws.

A legal entity is an organization that has four

main features.

Classification of enterprises:

1.By industry

2.By form of ownership

3.According to the dominant factor of cost structure

4.According to capital ownership

5.According to industry purpose

6.By availability of profit

7.By structure of production

8.By size

Additional capital is the difference between the amount of funds

received from the sale of shares and the amount of the authorized

capital. It can be obtained by carrying out

fixed assets.

Borrowed capital - raised through long-term loans

banks and bond issues.

Financial capital is the only source of coverage

the enterprise's financial resource needs.

Gross output – the value of the overall result

production activities for a certain period of time.

Gross turnover is the total cost of production of all

workshops (main, auxiliary, servicing, secondary)

Intra-factory turnover – product cost, output

one workshop and consumed by another workshop of the same

period of time.

Work in progress - unfinished products

(semi-finished products, parts, blanks, control)

Commercial products – products intended for for implementation.

Gross output – products of all types and quality,

regardless of the degree of its readiness and purpose.

Products sold – cost of production,

shipped by the consumer.

Net production is the newly created value for

enterprises that include wages and profits.

Conditionally pure products – (erase above), but without

accounting for depreciation.

Fixed assets – cash, which

aimed at purchasing fixed assets of the enterprise.

Basic Funds - means of labor that are used in several

production cycles, do not change their natural substance.form

and transfer their cost to the cost of the manufactured

using their products piece by piece.

Fixed production assets - means of labor, which directly

used, or participates in the production process. example:

machines, equipment.

Basic non-production - means of labor, directly

do not participate in the production process, but only create conditions for

normal use of labor force. example: children's

gardens, hospitals, canteens.

1. Materially natural - buildings, structures,

machinery and equipment, vehicles, tools,

service life more than 12 months, cost more than 10 thousand rubles,

household and industrial equipment, land plots, library

fund, productive livestock and perennial plantings.

2.By role performed in the production process: active

and passive.

3.By belonging to the enterprise: own and borrowed.

4. By use in the production process: located

in operation and preserved.

5. Oraslevoy: industrial, agricultural, transport, construction.

Wear and tear is the loss of technical characteristics of the means of labor in

as a result of operating atmospheric conditions and storage conditions.

Capital productivity is a value, a characteristic level of return on capital.

Capital intensity is the inverse value of the return fund indicator.

Capital-labor ratio - the degree of use of fixed assets,

K-I accounts for one worker or employed.

Intangible assets are assets that have

physical expressions, but represent a certain value

for the enterprise.

Depreciation is a systematic process of transfer

cost to the cost of manufactured products.

Working capital – cash,

for example, for the purchaser of working capital of an enterprise.

Work in progress - products that have not passed

all stages of the envisaged technological process,

also products not complete with

passed tests.

Deferred expenses – expenses of a given period,

repayable at cost

subsequent periods.

Finished products are completely

finished finished products or semi-finished products,

arrived at the enterprise's warehouse

Accounts receivable - money, physical or

legal entities owe money for the supply of goods, services or raw materials.

Turnover ratio - number of revolutions,

which makes working capital for a certain period.

Labor is a contribution to the production process carried out

people in the form of direct spending

mental and physical efforts.

PPP - employees who are directly related to

production and service.

Output is an indicator, characterizing the amount of production

production per unit time by workers.

Labor intensity - the amount of labor required to produce

units of production. Labor-intensive is the characteristic cost of labor.

Salary – the amount of monetary remuneration,

paid to an employee for completing a task,

volume of work or performance of their official duties

duties for a certain period of time. Happens

nominal and real.

Costs are the monetary expression of the costs of production factors,

necessary for the implementation of the enterprise

of its production activities.

Materials:

Basic - included in the composition of the manufactured

product (metal, fabric)

Auxiliary – necessary for

ensuring the production process

Not included in the manufactured product (lubricant, reagents)

The composition of borrowed funds includes bank loans,

accounts payable.

OS Features:

High speed of their turnover. They change their

natural substances.form,

bring their value to the finished product,

fully participate in one production cycle.

Working capital in the production sector: industrial inventories,

unfinished production,

future expenses – standardized

equipment (provide

continuity of production and contribute

effect.of.resources)

Working capital in the sphere of circulation: products

shipped, finished products

in warehouses, accounts receivable,

funds - non-standardized

equipment (not the object of rationing, but

the company strictly monitors their movement)

Industrial reserves – raw materials, supplies, fuel.

Cost – expressed in monetary terms

current costs of the enterprise for production

sales.of products.is.a quality.indicator,

because characterizes the level of use of all resources available

at the disposal of the enterprise.

Elemental cost – document, in units

representative costs by element represent

production cost estimate. composition for calculating the total

the enterprise's needs for material and financial resources.

Calculated cost - cost calculation

units of products or services by expense item.

Elements of cost are homogeneous in their

the nature of the costs of all services and workshops for production and household needs.

Material costs – expenses for the purchase of raw materials, materials,

FUEL, ELECTRICITY. All expenses for

acquisition of material assets.

Labor costs - reflect the costs of paying for basic labor.

workers + bonuses, bonus payments, incentives

workers to produce products.

Deduction for social needs is a mandatory deduction from expenses

to pay workers.

Depreciation of fixed assets – reflects the amount of depreciation

deductions for the complete restoration of basic equipment.

Other costs – taxes, fees, deductions for

off-budget funds, loan payments.

Gross profit is defined as the difference between the total

revenue from the sale of goods and cost

goods sold.

Operating expenses are revenues associated with

provision for a fee for temporary use

assets of organizations.

Non-realized income (expenses) – fines, penalties,

penalties for violation of the terms of the contract.

Profit (loss from ordinary activities) – maybe

obtained by deduction from profit before tax

amounts of income tax (20%) and other obligatory payments.

Net profit - found by subtraction (addition)

from profits from ordinary emergency activities

income and expenses.

Extraordinary income (expenditures) - revenues arising

e as a result of emergency circumstances of production. Activity

Changes in profit are influenced by two groups of factors:

1. External – natural conditions, transport,

social and economic, prices for material resources.

2. Internal factors. The main ones are sales volume,

production cost, product price.

Minor ones are associated with violation of economic discipline.

Product profitability is the ratio of total

the amount of profit to production costs and

sales of products.

Profitability of production - shows the attitude

total profit to average annual cost

fixed and standard working capital.

Accounting statements – consists of accounting

balance sheet, profit and loss account, appendices

to them and explain the notes.

Non-current assets are reflected in fixed assets and

intangible assets at residual value, except

fixed assets, which are not depreciation and intangible assets, according to

for which no depreciation has been accrued.

Current assets - inventories and costs are reflected,

all types of receivables, short-term

financial investments.

Production cooperatives – voluntary

united citizens for joint production or

household activities based on personal labor participation

members of the cooperative and the consolidation of their property shares.

Charter is a document defining

procedure and conditions for the functioning of the enterprise.

Chapter 1. Basics of economic activity of an enterprise

1.2 Nature and objectives of operating activities

1.3 Managing the organization’s cash flows in the organization’s activities

Chapter 2. Investment and financial activities of enterprises

2.1 Features of investment activity

2.2 Financial activity as one of the main activities of the organization

Conclusion

List of used literature

Introduction

Relevance. An enterprise is an independent economic unit that operates on the territory of a given state and is subject to the laws of that state.

The administrative and economic independence of an enterprise is determined by law and means that the enterprise independently decides how much products to produce and how to sell it, how to distribute the income received.

The main characteristic features of the enterprise are production and technical unity, expressed in the commonality of production processes; organizational unity - the presence of a single leadership, plan; economic unity, manifested in the commonality of material, financial resources, as well as economic results of work.

The Civil Code of the Russian Federation considers an enterprise as a single property complex, including all types of property intended for carrying out activities: land plots, buildings, structures, equipment, inventory, raw materials, products, rights of claim, debts, as well as rights to a company name, trademarks and service marks and other exclusive rights. It may be state or municipal property or belong to a commercial organization created in the form of a business company or partnership, a production cooperative or a non-profit organization carrying out entrepreneurial activities in accordance with the law and its charter (for example, property used by a garage cooperative for car repairs, its rights and responsibilities associated with this activity).

A property complex owned by an individual entrepreneur or members of a peasant (farm) enterprise can also act as an enterprise.

The cash flow of the enterprise is carried out in three types of activities:

current (main, operational) activities;

investment activities;

financial activities.

Purpose of the study– analyze the types of activities of the enterprise.

Research objectives:

Consider the main activities of the enterprise.

Analyze the essence and goals of operating activities.

Determine the features of investment activity.

Justify the importance of the financial activities of the enterprise.

Object of study– fundamental characteristics of the economic activity of the enterprise. Subject of study- determination of the characteristics of the types of activities of the enterprise.

Work structure: the work consists of an introduction, two chapters, a conclusion and a list of references.

Theoretical basis This work was based on the works of such authors as: Vasilyeva N.A., Mateush T.A., Mironov M.G., Zabrodskaya N.G. and others.

Chapter 1. Basics of economic activity of an enterprise

1.1 Main activities of the enterprise

Current (main, operational) activity - the activity of an organization pursuing profit-making as the main goal, or not having profit-making as such in accordance with the subject and goals of the activity, i.e. production of industrial, agricultural products, construction work, sales goods, provision of catering services, procurement of agricultural products, rental of property, etc.

Inflows from current activities:

receipt of revenue from the sale of products (works, services);

proceeds from the resale of goods received through barter exchange;

proceeds from repayment of accounts receivable;

advances received from buyers and customers.

Outflows from current activities:

payment for purchased goods, works, services;

issuance of advances for the purchase of goods, works, services;

payment of accounts payable for goods, works, services;

salary;

payment of dividends, interest;

payment for taxes and fees.

Investment activity is the activity of an organization related to the acquisition of land, buildings, other real estate, equipment, intangible assets and other non-current assets, as well as their sale; with the implementation of its own construction, expenses for research, development and technological development; with financial investments.

Inflows from investment activities:

receipt of proceeds from the sale of non-current assets;

receipt of proceeds from the sale of securities and other financial investments;

proceeds from repayments of loans provided to other organizations;

receiving dividends and interest.

Outflows from investment activities:

payment for acquired non-current assets;

payment for acquired financial investments;

issuing advances for the purchase of non-current assets and financial investments;

providing loans to other organizations;

contributions to the authorized (share) capital of other organizations.

Financial activity is the activity of an organization, as a result of which the amount and composition of the organization’s equity capital and borrowed funds change.

Inflows from financing activities:

proceeds from the issue of equity securities;

proceeds from loans and credits provided by other organizations.

Outflows from financing activities:

repayment of loans and credits;

repayment of finance lease obligations.

1.2 Nature and objectives of operating activities

Enterprises operate in the market in conditions of fierce competition. Those who lose in this fight become bankrupt. In order not to go bankrupt, business entities must constantly monitor changes in the market environment and develop methods to counteract negative aspects to maintain their competitiveness.

In the process of managing the profit of an enterprise, the main role is given to the formation of profit from operating activities. Operating activities are the main type of activity of the enterprise for the purpose of which it was created.

The nature of the operating activities of an enterprise is determined primarily by the specifics of the economic sector to which it belongs. The basis of the operating activities of most enterprises is production, commercial or trading activities, which are complemented by investment and financial activities carried out by them. At the same time, investment activity is the main one for investment companies, investment funds and other investment institutions, and financial activity is the main one for banks and other financial institutions. But the nature of the activities of such financial and investment institutions, due to its specificity, requires special consideration.

The current activities of the enterprise are aimed primarily at generating profit from the assets at its disposal. When analyzing this process, the following quantities are usually taken into account:

added value. This indicator is calculated by subtracting from the enterprise's revenue for the reporting period the cost of consumed material assets and services of third-party organizations. To further use this indicator, it is necessary to subtract value added tax from it;

gross result of investment exploitation (BREI). It is calculated by subtracting labor costs and all taxes and mandatory deductions, except income tax, from the added value. BERI represents earnings before income taxes, interest on borrowed funds and depreciation and amortization. BREI shows whether the enterprise has enough funds to cover these expenses;

profit before interest and income tax, EBIT (Earnings before Interest and Taxes). It is calculated by subtracting depreciation charges from the BRIE;

Company- is an independent economic unit operating on the territory of a given state and subject to the laws of that state.

The main characteristic features of the enterprise are:

Production and technical unity, expressed in the commonality of production processes;

Organizational unity – the presence of a single leadership, plan;

Economic unity, manifested in the commonality of material, financial resources, as well as economic results of work.

An enterprise as a legal entity is an organization that has four characteristic features:

· has separate property;

· liable for obligations with his property. This feature provides a minimum guarantee of the rights of its creditors. A legal entity is liable for obligations with all its property;

· has the right to enter into agreements for all types of activities: loans, leases, purchases and sales;

· can be a plaintiff and defendant in court.

A legal entity has an independent balance sheet, settlement and other bank accounts.

Depending on the purposes of their activities, legal entities belong to one of two categories: commercial and non-profit organizations

Commercial organizations have as their goal making a profit. They can be created in the form of business partnerships and societies, production cooperatives, state and municipal unitary enterprises.

Non-profit organizations do not have the goal of making a profit and do not distribute the profits between participants. These include various public or religious associations, charitable foundations, consumer cooperatives, non-profit partnerships and other organizations. Non-profit organizations can also conduct business activities. The profit received by such organizations is not distributed among its participants and founders, but is used for their statutory purposes.

An enterprise may belong to various forms of ownership.

Organizational and legal form – This is a system of norms that determines the relations between partners in an enterprise on the one hand and the relations of this enterprise with other enterprises and individuals.

Despite the differences between individual enterprises, we can identify general provisions that characterize the economics of an enterprise:

1) the presence of separate property;

2) expenses (costs), which characterize the cost of consumed resources;

3) income that characterizes the result of the enterprise’s activities;

4) capital investment (investments), which characterize the reproduction process, i.e. the ability of an enterprise to carry out its activities as desired.

An enterprise as a property complex includes all types of property (economic assets) that are necessary to carry out production activities. The property of an enterprise is heterogeneous and is classified according to various criteria.

First of all, property is classified according to its composition and sources of formation.

By composition highlight:

1) non-current assets;

2) current assets.

Fixed assets – These are means of production that:

Have a useful life of more than 1 year;

Used in the activities of the enterprise;

Not created for the purpose of their subsequent resale.

Non-current assets are characterized by long-term use over many production cycles and recover their cost in parts.

Current assets are consumed during one production cycle and during this cycle transfer their value to the finished product.

By sources of formation The economic assets of the enterprise are divided into:

1) own;

2) borrowed.

Own funds are formed mainly at the expense of the founders of the enterprise.

Borrowed funds are used temporarily for a certain period, after which they must be returned.

The classification considered is the basis for constructing a balance sheet of an enterprise, which is the most general characteristic of the composition and placement of economic assets and the sources of their formation.

Balance consists of two parts called assets And passive Each element of an asset and a liability is called balance sheet item . Balance sheet items are grouped into sections. The balance sheet is called balance currency .

The balance sheet assets include non-current and current assets. The economic essence of an asset can be characterized from two sides:

1) the asset shows the composition, placement and actual use of the enterprise’s economic assets. The main attention is paid to what the financial resources of the enterprise are invested in and what their functional purpose is.

2) the asset represents the costs of the enterprise resulting from previous economic activities, as well as expenses incurred for possible future income, therefore the asset represents economic resources (capable of generating income).

The liability shows from what sources economic funds were generated and, in its economic content, represents the capital of the owners and the amount of the enterprise’s liabilities.

Composition and structure of the balance sheet.

Assets	Passive
1. Non-current assets 1.1. Intangible assets. 1.2. Fixed assets. 1.3. Profitable investments. 1.4. Construction in progress. 1.5. Long-term financial investments. 1.6. Other noncurrent assets. 2. Current assets 2.1. Marial production reserves 2.2. Accounts receivable (accounts receivable). 2.3. Short-term financial investments. 2.4. Cash. 2.5. Other current assets.	3. Capital and reserves. 3.1. Authorized capital. 3.2. Extra capital. 3.3. Reserve capital. 3.4. Trust funds. 3.5. Retained earnings. 3.6. Other capital. 4. Long-term liabilities. 5. Short-term liabilities. 5.1. Short-term loans and borrowings 5.2. Accounts payable (accounts payable) 5.3. Other current liabilities.

Economic assets are reflected in the balance sheet as of a certain date (at the beginning and at the end of the period).

Balance information cannot be considered confidential.

Any economic action causes changes in the balance. In the balance sheet assets, items are arranged in increasing order of their liquidity, i.e. the ability and speed of converting certain types of property into cash. In the liabilities side, items are arranged in order of increasing urgency of obligations.

FIXED ASSETS OF ENTERPRISES

ESSENCE AND IMPORTANCE OF FIXED ASSETS (FUNDS), THEIR COMPOSITION AND STRUCTURE

Fixed assets are the most significant component of the enterprise's property and its non-current assets.

Fixed assets are fixed assets expressed in value terms.

Fixed assets are means of labor that are repeatedly involved in the production process, while maintaining their natural form, and their cost is transferred to the manufactured products in parts in the form of depreciation .

These include:

· labor instruments with a service life of more than one year and a cost of more than 100 mmw per unit. (MMW - minimum monthly wage).

For accounting, evaluation and analysis, fixed assets (funds) are classified according to a number of characteristics:

1. Based on the principle of material and natural composition, they are divided into:

Facilities,

Transfer devices,

Working and power machines and equipment,

Measuring and regulating instruments and devices,

Computer Engineering,

Vehicles,

Tool,

Industrial and household equipment and supplies,

Working and productive livestock,

Perennial plantings,

On-farm roads and other fixed assets,

Land plots owned by an enterprise or institution.

2. According to their functional purpose, fixed assets are divided into:

Production

Non-productive.

Production fixed assets include those means of labor that are directly involved in the production process (machines, equipment, etc.), create conditions for its normal implementation (industrial buildings, structures, electrical networks, etc.) and serve for storing and moving objects labor.

Non-production fixed assets are fixed assets that are not directly involved in the production process, their purpose is to serve production workers (residential buildings, kindergartens and nurseries, schools, hospitals, etc.), but are managed by industrial enterprises.

3. Based on ownership, fixed assets are divided:

Own

Rented.

4. Basic production assets, depending on the degree of their impact on the subject of labor, are divided into:

Active

Passive.

Active assets include those fixed assets that, during the production process, directly affect the subject of labor, modifying it (machinery and equipment, production lines, measuring and control instruments, vehicles).

All other fixed assets can be classified as passive, since they do not directly affect the subject of labor, but create the necessary conditions for the normal flow of the production process (buildings, structures, etc.).

To analyze the qualitative state of fixed assets at an enterprise, it is necessary to know their structure. There are:

Production (species),

Technological

Age structure of fixed assets.

Under production structure is understood as the ratio of various groups of fixed production assets (FPF) by material composition in their total average annual value.

The most important indicator of the production structure of OPF is the share of the active part in their total cost. This is due to the fact that the volume of output, the production capacity of the enterprise, and other economic indicators of the enterprise’s operation largely depend on the size of the active part of the general public fund. Therefore, increasing its share to the optimal level is one of the directions for improving the production structure of the general enterprise at the enterprise.

The production structure of the general enterprise at the enterprise depends on the following factors: the specifics of the enterprise; acceleration of scientific and technological progress; level of concentration, specialization, cooperation, combination and diversification of production; geographical location, etc.

Technological structure of OPF characterizes their distribution among the structural divisions of the enterprise as a percentage of their total value. In a “narrow” plan, the technological structure can be presented, for example, as the share of individual types of machine tools in the total number of machine tools or as the share of dump trucks in the total number of vehicles available at the enterprise.

Age structure of OPF characterizes their distribution by age groups (up to 5 years; from 5 to 10 years; from 10 to 15 children; from 15 to 20 years; over 20 years). The average age of equipment is calculated as a weighted average. Such a calculation can be carried out both for the enterprise as a whole and for individual groups of machinery and equipment.

The main task at the enterprise should be to prevent excessive aging of the OPF (especially the active part), since the level of their physical and moral wear and tear, and, consequently, the results of the enterprise’s work depend on this.

ACCOUNTING AND VALUATION OF FIXED ASSETS

Accounting and evaluation of PF is carried out in cash and in kind.

The natural form is needed to determine the capacity of the enterprise and the degree of equipment utilization.

The monetary form of accounting for PF has the following form:

Initial,

Restorative

Residual (liquidation) value of fixed assets.

1. Initial cost of fixed assets.

This method consists of determining the cost of the OPF at the time of its acquisition and commissioning. This may include costs for delivery, storage and commissioning, i.e. installation of OPF.

However, despite the fact that the enterprise is subject to the laws of the state in whose territory it is located, it has the right to independently make decisions regarding the goals of its activities, forms of ownership, main field of activity, industry affiliation and size of the enterprise, which in turn underlies the classification of enterprises .

Having decided on the above, you should think about choosing a business name. In this case, the entrepreneur can come to the rescue 10 tips for choosing a name for a company:

1. Before choosing a name for your business, think about the people and companies who will buy your product or use your services. Many sociologists recommend conducting a small sociological survey among the population.

2. Once you have a few “solid” options, think about criteria such as simplicity of the name in general and ease of understanding of the name.

3. The name of the company should not evoke negative emotions in people, but on the contrary, it should carry only a positive charge.

4. It is better not to use your first or last name, as well as other people’s names, in the name of the company.

5. Don't try to put too much information into the title.

6. Avoid repeating names. There is no need to copy the names of other companies.

7. Try to come up with a bright, non-standard and memorable name.

When choosing a name for your company, pay attention to the occupancy of domains with that name.

9. Consider the legality of choosing a name for the company from a legal point of view.

10. If you decide to create a world-famous trademark, then use the services of specialized agencies. They will conduct special research for you on recognition, memorability, and perception of the company name in other foreign languages.

Having decided on the name of the enterprise, it is worth taking the process of its registration very seriously, since only from the moment of state registration the enterprise is considered created and acquires the status of a legal entity.

The powers of state registration are vested in the regional Inspectorates of the Federal Tax Service for the Russian Federation.

After successful registration, the enterprise is included in the unified state register of legal entities.

Any newly created enterprise must go through the stage of registration of statistics codes in the State Committee on Statistics. The company must register with the state tax service and open a bank account. In cases established by law, licenses are issued for the right to carry out certain types of activities.

Since every company strives to become recognizable among consumers, sooner or later they will have to think about creating their own trademark.

Trademark - This is a designation placed to identify a product and its manufacturer.

There are three types of trademarks:

ü verbal, when the product identifies a word;

ü figurative when the product is identified by a picture (logo);

ü combined, when the image is combined with text.

Develop a company trademark can independently or entrust the creative process to a specialized company. After which the trademark must be registered. At the same time, the exclusive right to a trademark is limited and is valid for no more than 10 years, while the enterprise itself can operate indefinitely, except in cases where the enterprise is created to achieve a specific goal and is liquidated after achieving it within the period specified in the charter.

Liquidation of a legal entity – a form of termination of the activities of legal entities, consisting in the liquidation of their affairs and property.

The liquidation of a legal entity is considered completed, and the legal entity is considered to have ceased to exist after making an entry to this effect in the unified state register of legal entities.

A notice about the liquidation of an enterprise is published in the press. Creditors are given a period to make claims.

A resolution to liquidate a legal entity is issued by the same authority with whose permission the legal entity was created.

A special case of liquidation is bankruptcy.

Bankruptcy of a legal entity – the inability of the debtor to pay his obligations, to repay debts due to his lack of funds for payment.

Bankruptcy of companies most often occurs due to the fact that for a long time their expenses exceed income in the absence of a source of covering losses. Officially, an enterprise becomes bankrupt after a court decision on its insolvency as a debtor and inability to pay creditors.

In the event of liquidation/bankruptcy of a legal entity, a certain procedure is observed, established by the Civil Code of the Russian Federation (Articles 62–65).

Practical tasks for topic 1

Task 1.1.From the point of view of T.I. Yurkov, an enterprise is an independent economic unit that operates on the territory of a state and is subject to the laws of that state. Explain whether a business unit will be considered an enterprise if it does not obey the laws of the state in whose territory it is located (20–25 points).

__________________________________________________________________

Task 1.2.Explain how the following characteristic features of the enterprise are manifested (1–5 points).

1. Production and technical unity – __________________________

__________________________________________________________________

2. Organizational unity –_____________________________________________

__________________________________________________________________

3. Economic unity –________________________________________________

__________________________________________________________________

Task 1.3.Classify enterprises and explain each of the identified types (1–5 points).

Classification of enterprises:

I. By activity goals

__________________________________________________________________

II. By type of ownership

__________________________________________________________________

Your examples: _________________________________________________

__________________________________________________________________

When preparing for the seminar, students must understand that an enterprise is an independent economic unit organized to produce products, perform work, and provide services in order to satisfy public needs and make a profit.

The main goal of any enterprise from the point of view of this approach is to achieve a competitive position in the consumer market, ensuring high rates of its development in a strategic perspective.

At the same time, modern enterprises are in constant bilateral interaction with the environment. They take resources from the external environment, add value to them, and supply them back in the form of goods and services.

There are several criteria by which enterprises are classified. In particular, it is necessary to dwell on the classification of enterprises by purpose of activity, by form of ownership, by type of activity, by country, by organizational and legal forms, by volume of business, by the nature of the products produced and their purpose, by the nature of the raw materials consumed, and by technological commonality , based on the specialization of production, based on the time of work during the year, etc. It is necessary to give examples by type of enterprise.

Any enterprise has an organizational structure. The organizational structure of management is usually understood as an ordered set of steadily interconnected elements that ensure the functioning and development of the enterprise as a whole.

The main factors determining the type, complexity and hierarchy (number of management levels) of the organizational structure are:

Scale of production and sales volume;

Range of products;

Complexity and level of product unification;

Level of specialization, concentration, combination and cooperation of production;

The degree of development of the region's infrastructure;

International integration of an enterprise (firm, organization), etc.

The structure of the organization, depending on the factors considered, can be linear, functional, linear-functional, matrix (staff), brigade, divisional or problem-oriented. It is necessary to consider the features of different types of organizational structures.

Tasks and tasks:

1. To carry out repair work, you need to purchase the following equipment:

A lift worth 130 thousand rubles;

Tools with a total value of 120 thousand rubles;

Equipment for diagnostics – 250 thousand rubles.

The amount of working capital required to purchase materials and pay workers is 460 thousand rubles. in year. Three founders pool their funds to create an enterprise. Determine the estimated amount of the authorized capital of the enterprise. What legal form of enterprise can you choose?

2. A joint stock company has an authorized capital of 1000 thousand rubles. Part of the profit remaining after paying tax payments in the amount of 200 thousand rubles. The general meeting of shareholders decided to use it to increase the authorized capital without changing the number of shares. The nominal value of the shares is 10 thousand rubles. Determine the par value of the share after increasing the authorized capital.

3. A joint stock company has an authorized capital of 1000 thousand rubles. The nominal value of the shares is 10 thousand rubles. The founders made the following contributions to the authorized capital, thousand rubles:

Founder “A” - 400;

Founder “B” - 300;

Founder “B” - 200;

Founder "G" - 100;

Part of the profit remaining after paying tax payments in the amount of 500 thousand rubles. The general meeting of shareholders decided to use it to increase the authorized capital with a corresponding increase in the number of shares. How will these shares be distributed among the founders?

4. To carry out the work, a general partnership has been created, the founders of which are three individuals who have equal shares in the share capital. The cost of work under the contract with the customer is 2000 thousand rubles, the cost of carrying out the work amounted to 1400 thousand rubles. How will profits be distributed among the members of the general partnership?

5. The authorized capital of the joint-stock company is 500 thousand rubles. Preferred shares were issued in the amount of 100 thousand rubles, with a par value of 20 thousand rubles. each and a yield of 50% per annum. The par value of ordinary shares is 10 thousand rubles. The company's net profit for the year amounted to 1000 thousand rubles. The meeting of shareholders decided:

40% of net profit should be allocated to the enterprise development fund;

20% - to the material incentive fund;

5% - to the reserve fund;

The remainder of net profit is used to pay dividends.

Determine the dividend fund, dividends on ordinary and preferred shares.

6. Fill out the comparative analysis table:

Comparative characteristics of organizational and legal forms of an enterprise

Organizational and legal form	Participants	Formation of authorized capital	Control	Profit distribution	Responsibility of participants for obligations
General partnership
Limited partnership
Limited Liability Company
Joint-Stock Company
Production cooperative
Unitary enterprise

7. Fill out the comparative analysis table:

Comparative characteristics of types of organizational structures for enterprise management.

8. Draw a diagram of the production structure of the enterprise.

9. ALC was created by four founders. The contribution of each of them to the authorized capital of the enterprise is determined in the following proportions: the first founder - 25%, the second founder - 25%, the third founder - 40%, the fourth founder - 10%. By the end of the first year of the ALC's existence, the authorized capital was formed in full in accordance with the law. Three years later, the third founder submitted an application to leave the ODO with a proportional redistribution of his share among the remaining partners. At the time of filing the application, the authorized capital was 5 thousand euros at the expense of the company’s profits. Determine the share of the third founder and the amount of payments to be made by the remaining founders.

10. The authorized capital of the LLC is formed as follows: 65% belongs to a legal entity, 35% belongs to an individual - non-resident, who is not an employee of the organization. At the end of the year, net profit subject to distribution amounted to RUB 59,000,000. The meeting of the company's participants made a decision to distribute the LLC's profits among them in proportion to their shares in the authorized capital.

Determine the income of the founders taking into account withheld taxes.

11. One of its participants (an individual) leaves the LLC. The participant's share in the authorized capital of the organization is 20%. The general meeting of LLC participants decided to pay him the value of part of the LLC’s property in proportion to his share in the authorized capital. The authorized capital of the LLC is 6,200,000 rubles. The value of the LLC's net assets at the time of the participant's exit is 7,388,340 rubles. The amount of the contribution actually made by the participant to the authorized capital of the company corresponds to his share. The authorized capital of the LLC has been reduced by the amount of the paid share. Determine the amounts due to be paid to the retiring founder; the adjusted amount of the authorized capital of the LLC after the exit of the founder; draw conclusions.

12. Closed joint-stock company with an authorized capital of 95 million rubles. to carry out reorganization by merging with it another joint stock company, in accordance with the decision of the general meeting of shareholders of the reorganized Organizations, it increases the authorized capital (additional issue of shares) from its own sources by increasing the par value of shares. At the same time, the authorized capital increases by 3 million rubles. at the expense of the organization’s retained earnings and in the amount of 3 million rubles. through additional contributions from shareholders (shareholders contribute funds to the authorized capital in proportion to their shares in the authorized fund).

The closed joint-stock company takes on its balance sheet the assets, liabilities and sources of equity capital of the acquired joint-stock company. Based on the transfer act, the following are accepted: non-current assets - 77 million rubles; materials - 22 million rubles; accounts receivable -45.8 million rubles; accounts payable for settlements with suppliers and contractors - 23.5 million rubles; accounts payable for settlements with various creditors and debtors - 9.88 million rubles; authorized capital -59 million rubles; retained earnings -34.86 million rubles; additional fund -17.56 million rubles

Determine the size of the authorized capital after an additional issue and merger of the joint-stock company; the amount of funds spent to increase net assets.

13. Based on the given data, calculate the value of net assets and draw conclusions. Fixed assets - 1500 euros; accounts receivable - 920 euros; accounts payable - 860 euros; short-term liabilities - 480 euros; long-term financial investments - 520 euros; intangible assets - 1200 euros; fixed assets transferred for free use to charitable foundations - 740 euros; the size of the authorized capital of an open joint-stock company is 12,500 euros.

14. Based on the given data, calculate the value of the net assets of an open joint-stock company and draw conclusions. Intangible assets - 29,000 rubles; accounts payable -25,120,000 rub.; reserves - 33,652,000 rubles; short-term liabilities for loans and credits - 11,646,000 rubles; fixed assets - 38,996,000 rubles; Other current assets - 531,000 rubles; cash - 388,000 rubles; Other short-term liabilities - 303,000 rubles; long-term and short-term financial investments - 112,000 rubles; accounts receivable RUB 17,182,000; formed authorized capital - 2,000,000 euros; The euro exchange rate on the day of settlement is 31.50 rubles.

15. Based on the given data, calculate the value of the ALC’s net assets and draw conclusions. Formed authorized capital - 200,000 euros; euro exchange rate on the day of settlement – 31.50 rubles; fixed assets - 8,610,000 rubles; accounts payable - 44,690,000 rubles; reserves - 13,326,000 rubles; value added tax on acquired assets - 12,082,000 rubles; accounts receivable - 3,404,000 rubles; cash - 1,690,000 rubles; short-term liabilities for loans and credits - 17,368,000 rubles.

16. The functioning of the financial and industrial group consists of the implementation of five processes, each of which is managed by a separate team. The results of the work of organizations included in the financial and industrial group are presented in the table.

Determine which organization makes the greatest contribution to the success of the financial and industrial group.

17. An individual who had a share in the authorized capital of Signal LLC decided to sell it. The company's participants waived their pre-emptive right to purchase. As a result, the share was purchased by Register LLC. The nominal value of the share (the amount of contribution of the company participant selling his share) is 10 million rubles; sales price - 14 million rubles. The amount of the authorized capital of Register LLC at the time of purchase of the share of Signal LLC was 28 million rubles; share of each participant in the authorized capital: I.I. Ivanov - contribution in the amount of 5 million rubles, P.P. Kuznetsov - 10 million rubles, S.S. Sidorchuk - 13 million rubles. Determine the amount of contributions of the founders of Register LLC after acquiring a share in the authorized capital of Signal LLC in proportion to the initial contributions.

18. The meeting of the founders of the LLC decided to transform it into an open joint-stock company. The formed authorized capital of the LLC is in the amount of 25 million rubles. distributed as follows: I.I. Ivanov - 38%, P.P. Kuznetsov - 42%, S.S. Sidorchuk - 20%. To form the planned authorized capital of the OJSC, 2.5 thousand shares are being sold, the memorial value of the share is 15 thousand rubles. Determine the amount of contribution required to bring the authorized capital of the OJSC to its declared value; the share of the founders of the LLC in the authorized capital of the created JSC.

19. A.A. Andreev, a participant in the LLC, whose share in the authorized capital is 30%, did not pay half of his contribution to the authorized capital of the LLC in the amount of 15% of the established amount within the period established by the constituent agreement. The authorized capital of the LLC is set at 7.5 million rubles. The charter of the LLC provides for the transfer to the LLC of a part of the share proportional to the unpaid part of the contribution. Subsequently, the unpaid part of the share is redistributed among the remaining founders in proportion to the initial contributions at a nominal value of 1.125 million rubles. Initial share of contributions of the remaining founders to the authorized capital: P.P. Kuznetsov - 30%, S.S. Sidorchuk - 30%, I.I. Ivanov - 10%. Determine the shares and amounts of contributions in the authorized capital of the remaining founders after the redistribution of the unpaid part of the share of A.A. Andreeva.

20. The authorized capital of the LLC upon registration was determined in the amount of 7.5 million rubles. The participants (founders) of the LLC are four individuals. The share of each participant in the authorized capital of the LLC is 25%. The authorized capital is formed in full by the participants' funds. The general meeting of participants decided to reduce the authorized capital to 4 million rubles. (without changing the size of each participant’s share). Determine the initial contributions of the founders, the size of the share of the founders after reducing the authorized capital, the amount of return of funds to participants in connection with the reduction of the authorized capital.

21. Based on the given data, calculate the value of the net assets of the UE and draw conclusions. The authorized capital of a unitary enterprise is formed in accordance with the law at the minimum acceptable level. Euro exchange rate on the day of settlement - 3150 rubles; intangible assets - 48 million rubles; short-term liabilities for loans and credits - 1.157 million rubles; fixed assets - 3.33 million rubles; long-term and short-term financial investments - 35 million rubles; accounts payable - 16.025 million rubles; reserves 18.058 million rubles; accounts receivable - 9.856 million rubles; cash - 2 million rubles; other current assets - 0.537 million rubles; other short-term liabilities - 1.278 million rubles.

Topic 2: Fixed capital, fixed assets and intangible assets of the enterprise.

Questions:

1. Composition and classification of fixed assets.

2. Types of valuation and methods of revaluation of fixed assets.

3. Depreciation of fixed assets. Methods for calculating depreciation.

4. Indicators of the condition, movement and use of fixed assets.

5. Intangible assets of the enterprise.