TESTS FOR ATP ECONOMICS
ORGANIZATION OF ECONOMIC ACTIVITY OF ATP
ATP as a business entity
1.1.1. Commercial organizations are not legal entities in their organizational and legal form...
B - business partnerships
B - business companies
B - production cooperatives
B + consumer cooperatives
B - unitary enterprises
1.1.2. Non-profit organizations are not:
B - institutions
B - consumer cooperatives
B + production cooperatives
B - associations of legal entities (associations and unions)
B - non-profit partnership
B - public and religious organizations
1.1.3. The main types of business entities are not:
B - business limited liability companies
B + business companies with unlimited liability
B - business companies with additional liability
B - open joint stock companies
B - closed joint stock companies
1.1.4. Business partnerships are created in the form of:
B + business partnership on faith
B - business partnership with additional liability
B + full economic partnership
1.1.5. An enterprise is an independent economic entity created by an entrepreneur or an association of entrepreneurs for:
B - production of products, performance of work and provision of services
B - meeting social needs
B + profit
B + production of products, performance of work and provision of services in order to meet public needs
1.1.6. Business partnerships and companies are created in the form of:
B + general partnership and limited partnership (limited partnership)
IN - joint stock company, limited or additional liability companies
1.1.7. Participants in which form of partnership are liable for its obligations with all the property belonging to them:
B + general partnership
B - limited partnership (limited partnership)
B - production cooperative (artel)
1.1.8. The following is not recognized as a subsidiary business company:
B - a business company, which, due to its predominant participation in its authorized capital, has the opportunity to determine decisions made by the company
B - a partnership, which, due to the predominant participation in its authorized capital, or in accordance with the agreement concluded between them, has the opportunity to determine the decisions made by such a company
1.1.9. A production cooperative (artel) is recognized as:
B - a company whose authorized capital is divided into a certain number of shares
B + voluntary association of citizens based on membership of the day of joint production
B + a company based on personal labor and other participation and the association of property shares by its members (participants)
B - a company whose authorized capital is divided into an indefinite number of shares
1.1.10. A state or municipal unitary enterprise is recognized as:
B + a commercial organization not vested with the right of ownership to the property assigned to it by the owner
B is a non-profit organization representing a voluntary association of citizens and legal entities on the basis of membership in order to satisfy the material and other needs of participants
B is a non-profit society that carries out its activities through the pooling of property contributions by its members
1.1.11. Income that a shareholder can receive from a portion of net profit current year joint-stock company distributed among shareholders in percentage or absolute amount is called:
B - deposit
B - coupon
B + dividend
B - prize
1.1.12. The amount of the authorized capital of the JSC must be no less than:
B - 100 minimum wages
B + 1000 minimum salary
B - 50 minimum wages
B - not legally limited
1.1.13. Holders of ordinary shares have the right:
B - for priority receipt of dividends
B - that's right
1.1.14. The number of shareholders in a closed joint-stock company should not be more than:
B - 100 participants
B - 150 participants
B + 50 participants
B - all previous answer options are incorrect
1.1.15. Motor transport activities are:
B + a set of works and services related to the preparation, organization and implementation of road transport of people and goods, including the technical operation of vehicles, forwarding work, etc.
B - a set of works and services related to the preparation, organization and implementation of road transport of people and goods
B - a set of works and services related to the preparation, organization of technical operation of vehicles, transport and forwarding work, etc.
1.1.16. The main task of a motor transport enterprise is:
B + transportation of goods and passengers
B – repair of motor vehicles
B - transportation of goods and passengers and repair of motor vehicles
1.1.17. Depending on the type of transportation, motor transport enterprises are divided into:
B – cargo
B – passenger
B – mixed
B – special
B + all listed
1.1.18. Complex motor transport enterprises do not carry out:
B – transportation and storage of goods
B – transportation of passengers
B + sale of auto parts
B – technical maintenance of motor vehicles
B – current repair of motor vehicles
1.1.19. Specialized motor transport enterprises perform only:
B + transportation of goods and passengers
B – cargo storage
B - technical maintenance of motor vehicles
B - current repair of motor vehicles
1.1.20. Depending on the purpose, road transport enterprises are not divided into:
B – motor transport
B + car dealerships
1.1.21. The main clients of motor transport enterprises are:
B + enterprises of commodity-producing industries
B – enterprises of intangible production
B – enterprises of material and intangible production
1.1.22. Car service companies perform work on:
B + maintenance and repair of rolling stock owned by legal entities and individuals
B - maintenance and repair of rolling stock owned by legal entities
B - maintenance and repair of rolling stock owned by individuals
1.1.23. The list of motor transport services does not include:
B – preparation of vehicles for commissioning
B – work on anti-corrosion protection of vehicles
B – cleaning and washing work
B – lubrication and refueling work
B – repair work
B + sale of vehicles
1.1.24. Based on production characteristics, car service enterprises are not divided into:
B + production
B – cargo
B – passenger cars
B – mixed
1.1.25. The terminals carry out:
B + transport and operational services for shippers and consignees
B – repair services for shippers and consignees
B – lubrication and refueling services for shippers and consignees
1.1.26. Gas stations are:
B + specialized enterprises
B – complex enterprises
B – mixed enterprises
B – tire repair factories and workshops
B – repair and charging battery stations
B + parking garages
Remuneration of ATP workers
2.3.1. Expenses for remuneration of employees engaged in core activities (industrial and production personnel) are financed (refer to):
2.3.2. Personnel engaged in non-core activities do not include employees:
B - utilities
B - health
B - educational units
B - housing sector
In + auxiliary workshops
2.3.3. The forms of remuneration used are:
B - time-based
B - piecework
B + tariff
2.3.4. A document indicating the amount of remuneration established as a result of individual negotiations between the employer and employee:
B - business plan
B - tariff and qualification reference book
B - organizational plan
IN - collective agreement
B + employment contract
2.3.5. With time-based wages, the amount of earnings is determined depending on:
B - quantities of manufactured products in accordance with established prices
B - time spent on manufacturing products in accordance with established prices
B + a certain amount of time worked, taking into account the employee’s qualifications and working conditions
2.3.6. Included in the fund wages The following accrued by the enterprise are not included:
B - payment for time worked
B + payment for unworked time
B - one-time incentive payments
B - social payments
2.3.7. Social payments of an enterprise in favor of employees (not related to the wage fund) do not include:
B - insurance payments of the enterprise in favor of its employees
B - expenses for payment of services provided to employees by healthcare institutions
B - payment for vouchers, subscriptions
IN - severance pay upon termination employment contract
IN - compensation payments related to work hours and working conditions
B + payment for travel to the place of work by public transport
B - financial assistance provided to individual employees
2.3.8. Social payments are usually financed by:
B - due to income from the activities of the enterprise as a whole
B + on production cost
B - due to the profit of the enterprise
B - due to sales proceeds
2.3.9. The Unified Social Tax does not include payments to the following funds:
B - pension fund Russian Federation
B - social insurance fund of the Russian Federation
B - compulsory health insurance funds
B + employment fund
2.3.10. What is not a type of piecework payment:
B - direct piecework
B - piecework-bonus
B - piecework-progressive
B + piecework compensation
B - indirect piecework
B - chord
B - chord-premium
B - workers
B + specialists
B - employees
B – managers
2.3.12. The number of employees of the enterprise is:
B + number of payrolls as of a certain date
B - the number of employees on the payroll who appeared on a certain date
B - number of employees for a certain period of time
B - the number of main workers of the enterprise on a certain date
2.3.13. Which of the following categories of workers belong to industrial production personnel:
B - workers in the workshop, canteen and utility room
B - workers of the tool shop, warehouse and transport workshop
B + workshop workers, engineers, security workers and students
B - employees kindergarten and holiday homes
2.3.14. For the selection and placement of personnel of the enterprise, the following are not taken into account:
B - qualification level
B - ability to learn
B - quality of work performed
B + style and working methods
2.3.15. The main forms of advanced training are:
B - targeted courses and corporate parties
B + targeted courses and production and economic courses
B - production economic courses and production meetings
B - formation of expert groups and round tables
2.3.16. The skill level of workers is determined by:
B - specialty
B + profession
B - tariff category
B - capital-labor ratio
2.3.17. The responsibility of an enterprise to its employees necessitates:
B - choosing a rational method for pricing products
B - systematic modernization of production
B + creating highly productive working conditions
B - conducting marketing research
2.3.18. When planning labor productivity, the following is first determined:
B is the percentage of growth in labor productivity in general based on acceptance
B - increase in labor productivity achieved under the influence of a specific factor
B + labor savings from implementing activities
B - increase in production volume due to increased labor productivity in the enterprise
2.3.19. An effective working time fund does not depend on:
IN - average number workers
B + enterprise status
B - duration of the working year
B - duration of the working day
2.3.20. Periods that do not qualify as full-day absences from work when forming an effective working time fund:
B + fulfillment of state and public duties
B - leave for students, students and graduate students during the session
B - reduction of working hours for teenagers
B - next and additional holidays
2.3.21. The brigade form of remuneration is used to pay for labor:
B+ essential workers
B - auxiliary workers
B - employees
B - managers
2.3.22. The piecework form of remuneration is characterized by payment in accordance with:
B + quantity of manufactured (processed) products and/or services provided
B - amount of time worked
B - official salary
2.2.23. Payroll functions do not include:
B + reproductive
B - stimulating
B - regulating
B - status
2.2.24. A remuneration system that best takes into account the individual abilities of the employee:
B + tariff-free
B - piecework
B - time-based
B - time-based bonus
2.2.25. Factors that do not affect the level of wages include:
B - employee qualification
B - minimum wage
B + perfection of the applied forms of remuneration
B - government social policy
2.2.26. Direct monetary incentives are:
B + salary and profit sharing
B - share in profit
B - discounted meals and profit sharing
B - promotion
2.3.27. The time-based form of remuneration provides for payment of labor in accordance with the quantity of:
B - manufactured (processed) products
B + hours worked
B - services provided
2.3.28. The salary form is used to pay for labor:
B - essential workers
B - auxiliary workers
B - junior service personnel
B + employees and managers
B - managers
2.3.29. The lump sum wage system is characterized by:
B - increasing the number of manufactured (processed) products
B - improving product quality
B + saving time when completing a task and increasing labor productivity
2.3.30. The tariff system for remuneration of workers includes:
B + tariff rates, tariff schedules, tariff and qualification directory, regional directory
B - tariff rates, official salaries, tariff schedules
B - official salaries, bonus provisions, tariff and qualification directory
2.3.31. Tariff schedules are a tool for differentiating wages depending on their:
B + complexity and qualifications of the employee
B - professions
B - work experience
2.3.32.Elements of the tariff system of remuneration:
B - tariff rates, tariff schedules
B - tariff rates, tariff and qualification guide
B + tariff rates, tariff schedules, tariff-qualification guide, regional coefficient
B - tariff rates, tariff schedules, official salaries
B - official salaries, bonus provisions, tariff and qualification directory
2.3.33. Tariff rate is:
B - piece rate per unit of production
B - standard of manufactured (processed) products
B + employee remuneration per hour
B - depends on the level of qualification (category) of the employee
2.3.34. Assignment of tariff categories to workers is carried out:
B - by the management of the enterprise
B - trade union
B + tariff and qualification commissions
B - centers for training specialists
2.3.35. The company’s on-site staff includes:
B - permanent employees
B - temporary workers
B - seasonal workers
B + workers who actually show up for work during the day
2.3.36. The basis of the non-tariff wage system is:
B - oral agreement between employer and employee
B - wages “in an envelope”
B + shared distribution of funds earned by the team
B - volume of work/services performed
2.3.37. Form of remuneration to which the salary system belongs:
B + time
B - piecework
B - chord
B - tariff
2.3.38. A form of remuneration that promotes growth in output and labor productivity:
B + piecework
B - time-based
B - chord
B – tariff
2.3.39. The indirect piecework payment system is used to pay workers:
B + auxiliary
B - basic
B - auxiliary
B – employees
2.3.40. It is advisable to use the chord remuneration system when paying for:
B - time worked
B - unit of production
B + the entire scope of work
B - unit of time
2.3.41. The indicator that characterizes the lump sum wage system:
B - increasing the number of manufactured (processed) products
B - improving product quality
B + saving time when completing a task
B - growth in labor productivity;
B - improving the use of fixed assets
2.3.42. The indicator according to which the amount of remuneration for piecework is calculated is the quantity:
B + manufactured (processed) products
B - time worked
B - services provided
B - years of experience
2.3.43. The number of production personnel of a motor transport enterprise is calculated based on:
B + production program for the operation of rolling stock and maintenance and repair
B - production program for the operation of rolling stock
B – requirements for technical maintenance and repair of motor vehicles
2.3.44. The increase in labor productivity in road transport is especially significant due to:
B - increased labor intensity of transport services
B - restrictions on the growth of the industry’s workforce
B - established increased targets for the growth of freight and passenger road transport
B - with low growth rates of labor productivity compared to other sectors of the country’s transport complex
B + all of the above are true
2.3.45. The professional skill of a driver is:
B + qualification class assigned to the driver at the enterprise
B - rank assigned to the driver at the enterprise
B - qualification class and rank assigned to the driver at the enterprise
2.3.46. The highest qualification class of car drivers is:
B+ first
B – second
B - third
2.3.47. Tariff rates for car drivers are differentiated depending on:
B + type, purpose and load capacity of the vehicle
B - vehicle load capacity
B – types of transportation
2.3.48. The incentive system at a motor transport enterprise is characterized by the following:
B - applies to all production levels and to individual employees
B - is distinguished by the specificity of incentive indicators for each structural unit, which are formed taking into account the goals facing a specific workforce
B + all of the above are true
ATP profit
2.5.1. Operating income and expenses do not include:
B - interest on amounts of funds listed in bank deposit accounts of the enterprise,
B - interest on loans,
B + fines, penalties, penalties awarded or recognized by the debtor,
B - income (expenses) from participation in the profits of other organizations,
B - income related to the sale or rental of enterprise property
2.5.2. Non-operating income and expenses do not include:
B - amounts of accounts payable and depositors for which the statute of limitations has expired
B + interest on loans
B - amounts received to repay receivables written off in previous years at a loss as uncollectible
B - fines, penalties, penalties awarded or recognized by the debtor
B - losses from writing off bad receivables
2.5.3. Gross profit represents:
B + part of the enterprise’s gross income that remains after deducting all mandatory expenses
B - indicator characterizing final result industrial or commercial activities of the enterprise
B – the amount of income used for production development
2.5.4. Profit planning uses:
B + analytical method, direct counting method and method based on the effect of operating leverage (CVP analysis)
B - balance sheet method and method based on the effect of operating leverage (CVP analysis)
B - economic and mathematical methods
2.5.5. Income from the main activities of the organization includes:
B + revenue from sales of products (work performed, services provided)
B - result from implementation valuable papers
B - financial result from the sale of non-current assets
2.5.6. Planning of sales revenue is not carried out:
B - direct counting method
B + method of technical and economic calculations
B - calculation method
2.5.7. Production and sales volume increased by 10%. By what percentage with other equal conditions will profits increase?
B - exactly 10%
B - less than 10%
B+ by more than 10%
2.5.8. The economic essence of profitability shows the amount:
B + profit received per ruble of costs
B - costs per ruble of profit
B - profit per ruble of revenue
B - revenue per ruble of costs
2.5.9. Product profitability is determined by the profit ratio:
B + from product sales to the costs of its production and sales
2.5.10. Production profitability shows how much profit is accounted for:
B - per unit of products sold
B - after taxes
B - per unit of revenue
B + on production cost
2.5.11. Return on sales shows:
B - how much profit is made per unit of products sold?
B - level of profit after tax
B + how much net profit is per unit of revenue
B - efficiency of use of all property
2.5.12. The profitability of production assets is determined by the profit ratio:
B - to the volume of products sold
B - to the average value of the enterprise’s property
2.5.13. Product profitability is calculated as the ratio of profit:
B - to the full cost of goods sold
B - from production and sales of products to total production costs
B + from production and sales of products to the full cost of goods sold
B - from product sales to revenue from product sales
B - to the volume of products sold
2.5.14. The profitability of individual types of products is determined by the profit ratio:
B - included in the price of the product, to the price of the product
B + from sales to sales revenue
B - to the average value of the enterprise’s property
B - to the average cost of fixed assets and working capital
2.5.15. The profitability of production assets is determined by the profit ratio:
B - to the volume of products sold
B - from sales to sales revenue
B - to the average value of the enterprise’s property
B + to the average cost of fixed assets and working capital
2.5.16. Profitability increases if:
B - all indicators grow proportionally
B - the numerator indicators outpace the growth rate of the denominator indicators
B - the growth rate of working capital exceeds the growth rate of fixed assets
B + the growth rate of working capital outpaces the growth rate of production costs
B - the rate of price growth exceeds the rate of growth of fixed assets
Taxation of ATP
2.6.1. Tax means:
B + funds forcibly withdrawn by the state or local authorities from individuals and legal entities necessary for the state to carry out its functions
B - funds forcibly withdrawn by the state or local authorities from individuals and legal entities, including the granting of certain rights or the issuance of permits (licenses)
B – funds of individuals and legal entities voluntarily provided to the state and local authorities
2.6.2. Direct taxes do not include:
B - real taxes
B - personal taxes
B + customs duty
2.6.3. Indirect taxes do not include:
B - value added tax
B + income tax
B - excise taxes on certain types of goods
B - customs duty
2.6.4. Taxes are performed by:
B + regulatory, stimulating, distribution, fiscal and control functions
B - regulatory, distribution, fiscal and control functions
B - regulating, stimulating, distributive functions
2.6.5. According to the subjects of government (the level of their approval), taxes are divided into:
B + federal, regional and local
B – global, federal, regional and local
B – federal, unitary and local
2.6.6. Federal taxes do not include:
B - corporate property tax
IN - income tax With individuals
B + customs duties and sales tax
B - income tax
2.6.7. Excise taxes are subject to:
B - children's products
B - food products
B + tobacco products and alcoholic drinks
IN - medicines
2.6.8. Payments not included in the unified social tax:
B - Pension Fund of the Russian Federation
B - Social Insurance Fund of the Russian Federation
B - Compulsory health insurance funds
B + Employment Fund
2.6.9. Value added tax rate:
2.6.10. Property tax rate:
2.6.11. Added value is calculated as:
B + the difference between the cost of goods (work, services) sold and the cost of material costs attributed to production and distribution costs
B - the sum of the costs of goods sold (work, services) and the costs of material costs attributed to production and distribution costs
B - the difference between the cost of goods (work, services) produced and the cost of material costs attributed to production and distribution costs
2.6.12. Road tax rate:
2.6.13. The objects of taxation for road tax are:
B + income from transportation
B – income from work
B – income from cargo storage
2.6.14. The basic transport tax rates for cars are set at:
B + unit of engine power
B - 1 vehicle-hour work
B - 1 km run
2.6.15. The basic rates of transport tax on cars are differentiated:
B+ by car type
B – by engine volume
B – by transportation range
PRICING AND REPORTING ATP
3.1: Pricing for transport services, tariff policy of ATP
3.1.1. What is not included in the price structure:
B – cost (production costs)
B – indirect taxes
B – profit
B + profitability
3.1.2. Price is:
B + monetary value
B – the amount of money received from the sale of goods and services
B – costs of production and sale of goods and services
3.1.3. The price performs the following functions:
B + accounting, distribution, stimulating, regulating
B - accounting, distribution, stimulating, sanitizing
B - accounting, distribution, incentive, fiscal
3.1.4. The accounting price function assumes:
B + ensuring accounting and comparison of individual and socially necessary labor costs
B – regulation of supply and demand
B – identifying strong and weak manufacturers
3.1.5. The price distribution function provides:
B + distribution and redistribution of national income
B - regulation of supply and demand
3.1.6. The incentive function of price is:
B + a tool for material incentives for enterprises to reduce individual costs and improve the quality of services
B – an instrument for the distribution and redistribution of national income
B - a tool for material incentives for enterprises for increasing individual costs and improving the quality of services
3.1.7. The regulatory function of price contributes to:
B + regulation of supply and demand
B - identifying strong and weak manufacturers
B – regulation of the activities of commodity producers
3.1.8. Tariffs characterize:
B + socially necessary costs for transporting goods and passengers
B - socially necessary costs for the provision of intangible services
B - socially necessary costs for production
3.1.9. Tariffs for road transport are divided:
B + cargo and passenger
B – cargo and non-cargo
B – district and inter-district
3.1.10. Pricing is:
B + the process of forming prices and their application to obtain a maximum of material values and services at minimal social costs
B - the process of pricing and their application to obtain a minimum of material values and services at minimum social costs
B - the process of price formation and their application to obtain a maximum of material values and services at maximum social costs
3.1.11. Motor transport tariffs are called:
B + systems of rates and rules for calculating fees for transport and forwarding services provided by road transport
B - systems of rates for storage and maintenance carried out by road transport
B - systems of rates and rules for calculating fees for insurance and services provided by road transport
3.1.12. When setting prices for motor transport services, the following should be taken into account:
B + cost of providing the service, average market prices and marginal solvency of the consumer
B - cost of providing the service
B - average market prices and the marginal solvency of the consumer
3.1.13. Pricing policy is:
B + a set of specific measures, problem solvers using price management
B - a set of specific measures that determine the production program of the enterprise
B - a set of specific measures that solve the problems of supplying an enterprise
3.1.14. The peculiarity of passenger tariffs is that they are carried out:
B - for manufacturing enterprises
B + for personal consumption of the population
B - for commercial enterprises
3.1.15. Tariff is:
B + service price
B - product price
B - cost of raw materials used
3.1.16. The economic function of price is:
B + covering the costs of production and sales of products and ensuring profit
B - ensuring profit
B - providing the enterprise with the necessary number of workers
3.1.17. Fixed rates:
B - installed centrally or by local authorities
B - established by local authorities
B + are installed centrally and are mandatory for all participants in the transport process
3.1.18. Free tariffs are established:
B + taking into account supply and demand in the transport services market
B - taking into account inflation
B - depending on the cost value
FINANCE ATP
5.1.1. Financial investments are:
B + investing in various financial assets (securities, bank accounts, etc.) in order to make a profit
B - investment in fixed assets
5.1.2. Real investments include:
B - investing in working capital
B + investment in fixed capital
B - investing in securities
B - investing in intangible assets
5.1.3. Subjects of investment activity are:
B - only organizations implementing specific investment projects
B - representatives of organizations that control the legality of investment projects
B + investors, customers, work performers and other participants in investment activities
B - business plans of enterprises
5.1.4. The investment environment should be understood as:
IN - internal factors production developments affecting investment activity
B + a set of economic, political, social, legal, technological and other conditions conducive to expanded reproduction
IN - external factors production growth
B - principles of forming a securities portfolio
Federal Agency for Education
South Ural State University
Faculty of Automotive and Tractors
Department of "Operation of Automotive Transport"
Course work
According to the course “Production and financial activities of ATP”
"Business plan"
Supervisor
“___”______________2006
Chelyabinsk 2006
1. Coursework assignment________________________________ 3 pages.
2. Introduction________________________________________________ 4 pages.
3. Section No. 1 “Production program for the operation of rolling stock”__________________________________________________________6 p.
4. Section No. 2 “The need for operating materials”______9 page.
5. Section No. 3 “Program for maintenance and current repairs”__________________________________________________________ 13 p.
6. Section No. 4 “Number and wage fund of ATP workers”__________________________________________________________ 14 pages.
7. Section No. 5 “Cost of transportation”__________________________20 p.
8. Section No. 6 “Production assets of ATP”_________________23p.
9. Section No. 7 “Financial indicators of ATP activities”_______ 25 pages.
10. Conclusion_____________________________________________27pp.
11. Literature_____________________________________________28pp.
Exercise.
The purpose of the course work is to consolidate knowledge when studying the course of economics of ATP. Calculate a business plan for a freight transport enterprise.
The course work consists of a calculation and explanatory note, which contains calculations, tables and graphs.
The settlement and explanatory note includes 7 sections:
1. Production program for the operation of rolling stock.
2. The need for operating materials.
3. Program for maintenance and repair of rolling stock.
4. Number and wage fund of ATP workers.
5. Cost of transportation.
6. ATP production assets.
7. Financial indicators of ATP activities.
Initial data are shown in table No. 1
Table No. 1 “Initial data”
Introduction.
A wide variety of material goods of human society, necessary for its life and development, are created with the participation of transport, which serves the processes of production and circulation. A distinctive feature of transport is that its product is movement. Transport, as an independent branch of material production, has features inherent in society and current system industrial relations.
The main task of the ATP is to fully satisfy the needs of the population in road transportation, rational use of rolling stock, ensure safety and proper quality of passenger transportation and reduce transport costs in the national economy. ATPs are obliged to systematically improve economic performance, improve methods of transporting passengers and find additional reserves to reduce costs and increase the profitability of transportation.
The demand for road freight transportation is largely determined by the dynamics and structure of changes in production volumes in the country, as well as the solvency of enterprises and organizations in all sectors of the economy.
Road transport in Russia transports about 80% of the total volume of cargo transported by all modes of transport, i.e. The vast majority of cargo cannot be delivered to consumers without road transport. Thus, the main field of activity of AT is the delivery of products in cities and the delivery and removal of goods at transport hubs of railway and sea transport.
Considering the specifics of AT, an important problem is the organization of its interaction with other modes of transport at transport hubs. Here, AT is responsible for a significant volume of import and export of goods sent in small shipments, and servicing a clientele that does not have other transport communications other than highways.
Road freight transport is important factor development of the country's economy and ensuring its foreign economic relations. The process of providing transportation involves solving a number of organizational, technological and managerial problems.
In connection with the expanding integration of the Russian economy into the world community, which will significantly accelerate after joining the World Trade Organization (WTO), the road transport industry will play an increasingly important role in the country's development. At the same time, Russian transport legislation, technical standards and regulations will move closer to European ones. The road transport business will become more “transparent” from an economic and legal point of view, but at the same time the requirements for the quality and efficiency of the carrier’s work will increase.
There is no alternative to motor transport when transporting expensive goods over short and medium distances, in retail trade, industry, production logistics systems, in transport support for small businesses and servicing the agricultural complex.
In the process of international integration, the role of AT in foreign trade. Over the past 10 years, the volume of transportation of foreign trade cargo by AT has increased almost 12 times.
Section No. 1 “Production program for operation
rolling stock"
As an object to execute course work is the Terra enterprise, which has a need for the delivery of industrial and food products by road.
Loading and unloading operations are carried out mechanized. To determine the downtime of a vehicle during loading and unloading operations for one trip, we calculate it according to the price list 01/13/01:
The company has 150 Kamaz 5320 (flatbed) vehicles on its balance sheet.
The age of the park is on average 25% worn out.
Industrial base.
Daily program for one car.
Transportation program in the park for the year.
To check the correctness of the calculation of the annual volume, we will calculate using a different formula and determine the percentage. If the difference does not exceed 1%, then the first value will be left unchanged.
It follows that. The difference is 0.7%, so we leave the first value of the indicator unchanged.
Table No. 2 “Production program for the operation of rolling stock”
Section No. 2 “Requirement for operating materials”
When planning material and technical supply, the need for products is calculated for each type of material assets. The fuel requirement for automobiles is determined using specific or linear consumption rates. Also taking into account the brand of car, type of vehicle, type of transportation, climatic operating conditions and other factors.
For planning, linear standards in liters per 100 km are used. mileage in the case when the need for a specific vehicle and specific consumption rates in liters per unit of work are determined in aggregate calculations for the entire fleet.
Linear norms for fuel consumption and lubricants are established by car brands: R3112194-0366-97 (2002) “Consumption norms for fuels and lubricants.”
Correction factors are introduced taking into account the operating characteristics of the vehicle, types of cargo, etc.
D1 – work in winter. 10% for 1 year. In Chelyabinsk, winter time lasts for about 5 months. Therefore, the correction factor will be equal to 4.2%.
D2 – adjustment depending on population. Since more than 1 million people live in Chelyabinsk, the coefficient. increases by 15%.
D3 – for new cars 5% surcharge per 1000 km.
If several D are used simultaneously, then the consumption rate is established by summing up the amendments:
The total fuel requirement for vehicles is calculated based on the planned mileage of the vehicle and the volume of transport work in tkm. and establishing fuel consumption standards. At the same time, fuel consumption for onboard trucks consists of two elements: the norm per 100 km. mileage and standards for every 100 tkm. transport work. The latter is 1.3 liters for diesel engines. per 100 km.
The total fuel requirement for piece-rate freight transport is calculated using the formula:
Fuel consumption taking into account total mileage, cargo turnover and correction factors;
Fuel consumption standards per 100 km;
Fuel consumption standards per 100 tkm;
Sum of correction factors.
Additional fuel costs are also associated with the fact that the vehicle fleet is new, so additional run-in mileage is required:
In-garage fuel consumption is assumed to be 1% of the total fuel consumption, i.e. 4245 liters per year.
Fuel costs are equal to:
The need for motor oil is calculated:
Consumption rate per 100 l. fuel.
Let's calculate the total cost of motor oil:
The need for gear oil is calculated:
Let's calculate the total cost of gear oil:
The need for grease is calculated:
Let's calculate the total cost of grease:
The need for kerosene is calculated as half of the total fuel consumption and taking into account the specific gravity of the fuel. The specific gravity of kerosene is 0.72. Thus, the need for kerosene can be calculated:
Let's calculate the total costs for kerosene:
All of the above values are summarized in table No. 3.
Table No. 3 “Demand for fuels and lubricants”
Section No. 3 “Program for maintenance and
current repair of rolling stock"
The program for maintenance (MRO) and current repair (RR) of rolling stock includes calculation of the number of all types of maintenance and calculation of the labor intensity of maintenance and repair in man-hours.
The task of maintenance and repair is to maintain the substation in technically sound condition. Performance evaluation indicators are technical readiness factor And maintenance and repair costs.
The number of technical maintenance and repairs is determined based on the accepted mileage standards before major repairs and before the corresponding type of maintenance by adding the total annual mileage of vehicles to the adjusted mileage rate before the corresponding type of maintenance and repair.
The labor intensity of work is determined for each type of maintenance separately by multiplying their number by the adjusted labor intensity rate.
This company uses the services of a special enterprise and does not have its own repair base. The company has a team of repair workers of 10 people who carry out one-time repairs and daily maintenance. The form of payment is hourly. Average level 2.5.
The costs of carrying out TO-1, TO-2 and TR will be discussed in more detail in the section on the cost of transportation.
Section No. 4 “Number and wage fund of employees
ATP"
4
.1. Drivers.
The initial data for calculating the number of drivers is the vehicle work program for the year on the line and the annual working time of one driver.
Driver man-hours are assumed to be equal to AChr;
Hours for preparatory and final time are assumed to be 2.5 minutes per hour of work;
Hours of driver participation in performing maintenance and repairs. This indicator is zero, because We use the services of third parties.
Annual Working Time Fund.
365 - calendar days;
52 – days off;
11 – holidays;
24 – vacation days;
10 – other days;
7 o'clock - Time of change;
4 – days off coinciding with vacation.
Thus, the number of drivers will be:
The number of drivers is distributed by class:
20% of 1st class drivers = 38 people.
50% of class 2 drivers = 94 people.
30% of class 3 drivers = 56 people.
The drivers' wage fund is determined based on the adopted wage system. For drivers of piecework trucks, a piecework-bonus wage system is established. Under this payment system, wages are determined based on the volume of work performed in tons and ton-kilometers and the corresponding piece rates.
The basis for calculating wages are the time standards for one ton and one ton-kilometer and the hourly tariff rates of a 3rd class driver of the corresponding car model.
The hourly tariff rate (CH3) for a 3rd class driver is 20 rubles/hour.
Standard downtime for loading and unloading per ton:
Loading and unloading time;
Car load capacity.
Standard downtime for loading and unloading per ton-km:
1 hour = 60 min.
0.417 hour = 2.5 min.
Price per ton of transported cargo:
Price per completed ton-km:
The class of cargo being transported should be taken into account. The price adjusted by cargo class is:
The wage fund for work performed will be:
Additional payments and allowances:
1. All drivers are paid additionally for qualifications as a percentage of the hourly rate of a 3rd class driver. 1st grade – 25%, 2nd grade – 10%
2. Additional payment for leading a team. Produced as a percentage of the hourly rate of a 3rd class driver.
We will divide the drivers into 10 into a brigade. Then the number of brigades will be:
Additional payment is made monthly in a fixed amount to the foreman of 300 rubles. per month.
3. For fulfilling the duties of forwarders. Produced as a percentage of the salary for the work of temporary workers, depending on the category of cargo transported (category 2 = 5%).
4. There is no additional payment for performing the duties of a loader.
5. Premium surcharges are accepted in the amount of 40%
Total basic wage fund for drivers:
Drivers are also provided with an additional wage fund in the amount of up to 10% of the basic salary:
A regional bonus is accrued on the basic and additional wage fund (in the Urals in the amount of 15%):
The total wage fund for drivers is:
The average driver's salary will be:
Deductions under the unified social tax amount to 26% of the total salary:
Thus, the drivers’ wage fund will be:
Let us combine all the calculations that were carried out above into one table No. 4.
Table No. 4 “Number and wage fund of drivers”
4.2. Repair and support workers.
The number of repair and support workers is 15 people. Payment will be time-based and bonus. Average monthly salary is 3000 rubles. (including allowances).
4.3. Number and payroll of engineers, employees, MOP and PSO.
The number of engineering and technical workers, office workers and junior service personnel is determined by the staffing table, which depends on the size of the vehicle transport facility, the operating mode, the rate of production of vehicles on the line, the nature and conditions of work. The staffing table is drawn up in accordance with the approved standard staffing levels.
The wage fund for engineers and employees is calculated according to staffing table ATP and established official salaries for the corresponding categories.
Table No. 5 “Number and payroll of engineers, employees, municipal enterprises”
Table No. 6 “Numbers and wages of the ATP”
The enterprise allocates 240,260,40.9 for wages. This is less than the wage rate norm. It follows that there is no overspending. Section No. 5 “Cost of transportation”
The cost of transportation is calculated according to the items listed below. 1.
Labor costs. The wage fund of all ATP employees without the amount of deductions for the unified social tax is RUB 17,148,502.83 2.
Deductions for the unified social tax make up RUB 4,832,622.886 3.
Fuel costs for cars are RUB 59,484,586 4.
Costs of lubricants and other operating materials make up 22,656,136 rub. 5.
Costs for car tires. They are determined based on the cost of one tire, the total mileage of vehicles per year and the standards for repair and retreading of tires as a percentage of the cost of a set of tires per 1000 km. mileage Tire repair costs; 3200 rub. - price of one tire; 6 – number of wheels; 670140 km. – total annual mileage of vehicles; 6% is the standard cost for repairing and restoring car tires per 1000 km. V %. 6.
Maintenance and repair costs. They are determined based on the total mileage of vehicles and cost standards per 1000 km. 237 rub. – cost standards for spare parts; 270 rub. – cost standards for materials. 7.
Depreciation of PS on full recovery.
Determined based on the total mileage of the car and depreciation rates for complete restoration, established as a percentage of the book value of the car per 1000 km. mileage 8.
Overheads. They include a large list of costs that can be calculated in aggregate using overhead rates for one listed vehicle. For new ATPs, overhead costs are planned according to the standards established in rubles for 1 listed vehicle per year. This amount is 44,000 rubles. Thus, the amount of overhead costs will be: Additional cost items. 1. Payments for compulsory health insurance amount to 3.5% of the wage fund. 2. Payments for compulsory property insurance of the ATP amount to 0.15% of the cost of the PF and the working capital standard. 3. Payment for water based on daily consumption of 400 liters per car and 20 liters per worker. Cost 1 m3 = 25 rubles. 4. Payment for emissions of pollutants into the atmosphere in the amount of 300 rubles. for every ton of fuel burned. The results of the calculations are given in table No. 7 “Cost estimates and cost calculation” Table No. 7 “Cost estimate and cost calculation” Section No. 6 “Production assets of ATP”
Production assets include the cost of fixed assets (buildings, structures, etc. with a service life of more than a year) and working capital as a working capital standard. Capital investments in construction, reconstruction, and modernization of production are included in the balance sheet of the enterprise, acting as fixed assets. Capital investments for construction are determined according to the standards of specific capital investments per listed vehicle. The standard for specific capital investments depends on the type of motor vehicle, on the type of substation, on the storage method, on operating conditions, etc. NOS is determined by dividing annual costs by item by calendar period. The calculation procedure for items is presented in table No. 8 Table No. 8 “Working capital standard” The annual cost of tires (new) is calculated by dividing the annual vehicle mileage by the tire mileage rate and multiplying by the number of wheels on the vehicle and the cost of one set of tires. The annual costs for circulating units can be determined in aggregate: for cargo ATP they amount to 0.8 of the cost of the substation, and 3% of the amount received is deducted to the standard: Low-value and wear-out equipment is determined at the rate of 2000 rubles. for one listed car. Thus, production assets are equal: Section 7 “Financial indicators of ATP activities”
The main indicators characterizing the production activities of ATP are income and profit. Income. ATP's income is generated from transportation income and income from freight forwarding. An enterprise may also receive income from other activities, but in this case they are equal to zero. Tariff for transportation of 1 ton of cargo, rub. The transportation tariff depends on the cost of cargo transportation and the class of cargo. In addition, the profitability of transportation, taxes and fees are taken into account. 94* 1.1 * 1.18 * 1.3 * 1.16 = 184 rubles. Cost per ton of cargo. Cargo class. VAT is charged at 18%. Income for forwarding is taken as a percentage of income for transportation performed with elements of forwarding. The percentage depends on the category of cargo. Since we have a second category of cargo, we take 10%. The total income will be equal to: Profit. The profit of the ATP is determined by the difference between income and costs, minus deductions for road maintenance in the amount of 1.5% of income for transportation. There are balance sheet and estimated profits. The estimated profit differs from the balance sheet by the amount of contributions to the budget (16% of Pb), VAT (18% of D) and environmental tax (cost item) Profitability. Shows how much profit the enterprise receives for each ruble of production assets. For convenience, it is calculated in %. Overall profitability: Estimated profitability: Conclusion.
Having completed this course work, we calculated the business plan of the enterprise and determined the following main indicators: The total income will be equal to: Estimated profit: Profitability: Literature.
1. Economics of ATP: Guidelines for course work / compilers: L.S. Glukhikh, Z.V. Almetova. – Chelyabinsk: SUSU Publishing House, 1999.
2. Golovanenko S.L. “Economics of Road Transport” - Kyiv: Tekhnika, 1988.
3. Golovanenko S.L. "Handbook of engineer-economist of automobile transport." – Minsk: Higher School, 1991.
4. Brief automobile reference book NIIAT - M.: Transport, 1986.
Specifics of transportation systems combined into motor transport enterprises (ATE).
ATP is organized for the transportation of specific goods, specific enterprises and is an association of specific transport complexes (transport systems). The specifics of transport systems combined into ATP are:
in uniformity production processes(transportation of goods or passengers, although there may be mixed transport vehicles);
in territorial compactness (integrated transport systems can operate in one or several nearby administrative districts);
in a constantly repeating production process, in which scientific and technological progress, as a rule, manifests itself in related industries - automotive industry, road construction, industrial development, which limits the scope scientific research in ATP.
To organize the transportation of goods in a certain territory, a motor transport enterprise is created. The motor transport company evaluates various options movement of goods, taking into account their compliance with the tasks of the enterprises served, searches for possible stimulants in order to increase the efficiency of the functioning of transport complexes, generalizes and develops requirements for the rolling stock of road transport. At the ATP level, issues of strategy for transport complexes, development of the transport network, determination of rational routes, etc. are resolved.
Basic processes production activities ATP.
The main processes of ATP production activities are: main production, auxiliary production, servicing production and production management.
In road transport, the main production is the transportation process. The transportation process is decisive for the transport industry, but it requires maintenance and a set of auxiliary works, such as maintenance and repair of rolling stock and loading and unloading mechanisms, manufacturing of small-scale mechanization equipment for loading and unloading operations, etc.
Auxiliary production of ATP is a set of material production processes that has its own subject of labor, its own production result in the form of a certain coefficient of technical readiness of rolling stock, which is used in the main production.
Those who serve the production of a material product do not create. Their product is services to primary and auxiliary production, such as information services, energy services, quality control of maintenance and repairs, and other works.
Production structure a motor transport enterprise is formed by the following composition: the main service - the transportation organization service, auxiliary production - the technical service, servicing production - the service of the chief mechanic and power engineer, the service of auxiliary work (cleaning of premises, territory, etc.), management services. Each service has its own executors. These functional units need information about the behavior of their control object. The information received requires analysis, and in case of deviation from the norm, influence through decision-making. There is a need for management.
This or that organization of production is formed under the influence of a number of factors, which, according to the form and pattern of their influence on a particular object, are divided into classes - groups of relatively constant action and relatively variable action. The factors of the first group include: equipment, production areas, composition of services and their location, information system, microclimate, etc.
Under the influence of organizational and technical measures, they can change, but once changed, they continue to operate relatively long time(for example, the composition of the ATP rolling stock fleet). The second group includes: the range of goods transported, the volume of transportation, the amount of costs, the time of the transport cycle and the transportation cycle, etc.
ATP, for successful functioning, must consist of a number of structural divisions with a certain number of workers, between whom there must be strictly defined quantitative relationships (Fig. 1).
In the dialectical understanding, any system is not static, it is in continuous development, which takes place in time and space. Consequently, the production system must be, in all its structural elements, in temporal and spatial relations.
Market classification
By product groups: market for manufacturing products, raw materials, consumer goods and services
For individual goods: Market of money, capital, securities, land, labor.
By spatial location: National and world
According to the degree of maturity and development of competition: Market of perfect and imperfect competition
According to legal norms: legal and illegal
The classification of markets is of great importance in identifying types of market structures, organizing production activities by firms, and carrying out regulatory activities by government agencies.
The role of motor transport enterprises in the transport services market
In the Russian road transport system, enterprises and organizations are currently being created and operate that differ in purpose, form of ownership, legal form and size. According to their purpose, they are divided into two types: motor transport (auto-operating) and motor-servicing (auto-service). Motor transport enterprises (ATEs) perform the main task of transport - transporting goods and passengers. Depending on the type of transportation, ATPs are divided into freight, passenger (buses and cars), mixed (cargo-passenger) and special (ambulance) medical care, public services, etc.). Such motor transport enterprises can be complex or specialized. Complex enterprises carry out not only the transportation of passengers and cargo, but also the storage, maintenance and repair of rolling stock owned by the enterprise itself. They can also provide other services on a commercial basis, including maintenance and repair of rolling stock for third-party enterprises and organizations, as well as individual entrepreneurs-carriers, freight forwarding services and others. Specialized motor transport enterprises carry out only the transportation of passengers or goods. These are most often small enterprises for which creating their own repair base is irrational.
According to organizational affiliation, ATPs are divided into public enterprises and departmental enterprises. Public enterprises provide transport services only on a commercial basis for legal entities and individuals.
The main clients of general use ATPs are enterprises in commodity-producing industries (industry, construction, etc.). When implementing distribution channels finished products, they have to resolve issues related to delivery, i.e. choose the type of transport, methods of organizing transportation, type of vehicles, participate in the organization of loading and unloading operations, use modern technologies in organizing the placement, accounting of goods and inventories in warehouses and terminals.
Departmental ATPs are part of non-transport industries (for example, industry, construction, agriculture). They serve businesses and organizations only in the industry they belong to.
Automotive service enterprises include: automobile service stations, parking garages, terminals, gas stations, bus stations, and auto repair enterprises.
The need for the organization and existence of such enterprises is explained by the fact that motor transport enterprises and individual car owners cannot always provide on their own normal conditions to perform transport services.
Service stations (STS) perform work (services) to maintain and restore the performance of cars, namely monitoring the technical condition (diagnosis), maintenance (warranty, routine, post-warranty, seasonal) and repair (cars, units, bodies). At the same time, all car owners (legal entities and individuals) can be customers of services.
Based on their production characteristics, service stations are divided into trucks, buses, cars and mixed ones, where work is carried out to maintain vehicles of all types in technically sound condition.
By territorial basis they can be city, road, district.
The terminals provide transport and operational services to shippers and consignees. This may be a production division of a large motor transport enterprise or an independent enterprise designed to handle containerized and packaged cargo. Such enterprises are most often located on the outskirts of cities.
The terminal cargo delivery system is a progressive form of transport and forwarding services. It provides for the delivery of small shipments from clients by light-duty vehicles to the terminals of departure points (cargo-forming facilities), the formation of large shipments at the terminals, their transportation to the terminals of destinations and the delivery of shipments to consignees by light-duty vehicles. In addition, the terminals operate as points for the accumulation and distribution of medium and large consignments of cargo (distribution points).
Gas stations are specialized enterprises that supply rolling stock with operating materials: fuel, engine oil, transmission oils, grease, water and air for tire inflation. As a rule, gas stations specialize in the type of fuel they fill: gasoline, diesel fuel, gas cylinder fuel. By territorial basis they are divided into city, district and road.
Bus stations sell travel tickets, perform baggage operations, and provide the necessary premises for passengers to rest and wait for departure in suburban, intercity and international traffic.
Parking garages only store cars. They are created mainly on highways, at the final and intermediate points of routes.
Depending on the form of ownership, road transport enterprises are divided into public, private, and mixed form property, with foreign participation, as well as enterprises of public organizations.
The majority of road transport enterprises in Russia are currently private. The experience of their functioning since the beginning of market reforms has shown that private enterprises have better indicators of labor productivity, cost of services, and profit. This is explained primarily by the fact that private enterprises have greater independence in solving economic and production problems, the freedom to choose partners in transactions and to use optimal forms and methods of labor motivation.
On truck transport general use carrying out transportation on a commercial basis, timely completion of maintenance and repair work helps to increase the level of its utilization rate over time. The economic effect here is formed both on the transport itself (transport effect) and in the industries and activities it serves (non-transport effect). The transport effect is formed as a result of reducing the cost of transportation, the non-transport effect is mainly in the production of enterprises and organizations of the industries served by reducing economic losses due to unsatisfactory operation of transport. This pattern is inherent in all elements of the production infrastructure, regardless of its hierarchical level: industry, regional, local. At the enterprise level, the first part of the effect is ultimately included in the effect achieved in the main production, since reducing the cost of transport work makes this production cheaper.
General characteristics of the enterprise:
A motor transport enterprise (ATE) is an organization that carries out transportation by road, as well as storage, maintenance (MOT) and repair of rolling stock.
The main objectives of a motor transport enterprise are:
- organization and execution of transportation in accordance with the plan and assignments;
- storage, maintenance and repair of rolling stock;
- logistics of the enterprise;
- maintenance and repair of buildings, structures and equipment;
- selection, placement and advanced training of personnel;
- labor organization, planning and accounting of production and financial activities.
The main processes of production activity of a motor transport enterprise are:
- primary production;
- auxiliary production;
- service production;
- Production Management;
The main production in road transport is transportation, which is decisive for a road transport enterprise. However, the main production requires maintenance and a set of auxiliary works.
Auxiliary production of a motor transport enterprise is a set of production processes that have their own result of labor in the form of a certain technical readiness of rolling stock, which is used in the main production.
Those who serve the production of a material product do not create. They provide primary and auxiliary production with energy resources, information services, control the quality of maintenance and repairs. To be successful, a motor transport enterprise must consist of a number of structural divisions with specific functions and strictly defined relationships.
A motor transport enterprise consists of administration and basic services:
- operational - organizes and carries out transportation of goods and passengers in accordance with established plans and tasks.
- technical - ensures the technical readiness of vehicles for work on the line, headed by the chief engineer.
- servicing - provides production with energy resources, information services, cleaning of premises and territory, controls the quality of maintenance and repairs.
The technical service includes the following divisions:
- production and auxiliary workshops or areas: (aggregate, metalworking, electrical, battery, fuel equipment, repair of refrigeration units, tire, forging and spring, washing and lubrication, welding, coppersmith, bodywork, painting);
- current repair area;
- first maintenance area;
- second maintenance area;
- daily inspection area.
Maintenance services include:
- parking garage,
- control point
Classification of road transport enterprises:
According to the nature of transportation and the type of rolling stock, ATPs are divided into passenger taxis, passenger cars for servicing institutions and organizations, buses, freight, mixed (carry out both freight and Passenger Transportation) and special, i.e. emergency medical care, public services, etc.
By intended purpose, the nature of production and economic activities, subordination and forms of ownership of ATPs can be: departmental, joint-stock, private, etc. According to the organization of production activities, ATPs are divided into autonomous and cooperative. Autonomous ATPs include independent enterprises that carry out transport work, storage and all types of maintenance and repair of rolling stock. The size of such ATPs depends mainly on the number and type of rolling stock. The type of autonomous vehicles has a wide range; for freight? from 100 to 500 units of rolling stock, for buses? from 100 to 400, for passenger taxis? from 200 to 1000 units. In public road transport there are large autonomous ATPs (automotive plants) with a number of vehicles from 600 to 1500 or more, including those specialized in the type of transportation and type of rolling stock. Cooperative enterprises include ATPs whose activities are carried out on the basis of centralization of transport work, as well as full or partial specialization and cooperation in the production of maintenance and technical support for rolling stock.
Organizational and legal forms of road transport enterprises. Small enterprises and individual entrepreneurship in road transport:
An enterprise is an independently operating entity created (established) in accordance with current legislation to produce products, perform work or provide services in order to meet public needs and make a profit.
Organizational and legal form is a way of securing and using property by an economic entity and the ensuing legal status and goals of entrepreneurial activity. In the All-Russian Classifier of Organizational and Legal Forms (OKOPF) (OK 028-99 (as amended by amendment N 1/99)), each organizational and legal form corresponds to a two-digit digital code, the name of the legal form, and a collection algorithm.
Both commercial and non-profit organizations who have different goals for their activities.
Commercial organizations have profit-making as their main goal. Organizations that do not have such a goal and do not distribute the profits received among participants are classified as non-profit. Commercial and non-profit organizations can create associations in the form of associations and unions.
The functioning of legal entities that are commercial organizations is characterized by such organizational and legal forms as business partnerships and societies, industrial, cooperative, state and municipal enterprises.
In road transport, in connection with the ongoing economic reform, such organizational and legal forms of activity are being created in which participants (founders) have mandatory rights to property. These include business partnerships and societies, production and consumer cooperatives. If the founders have property rights or other property rights, state and municipal unitary enterprises are created, including subsidiaries, as well as owner-financed institutions.
The most common organizational and legal forms of activity in road transport are: business partnerships and companies, joint-stock companies (open and closed), production cooperatives, state unitary enterprises, etc.
Business partnerships and companies are, as a rule, recognized as commercial organizations with an authorized capital divided into shares (contributions) of founders (participants). In exceptional cases, a business company can be created by one person, who becomes its sole participant.
Business partnerships are created in the form of a general partnership and limited partnership (team partnership).
A general partnership is recognized as a partnership whose participants (general partners), in accordance with an agreement concluded between them, engage in entrepreneurial activities on behalf of the partnership and are liable for its obligations with the property belonging to them. A general partnership is created and operates on the basis of a constituent agreement, which is signed by all its participants. The memorandum of association, in addition to general requirements(Name legal entity, its location, management procedure, objects and purposes of activity, conditions for the transfer of property, conditions and procedure for the distribution of profits and losses between participants, management of activities, withdrawal of founders from its composition) contains conditions on the size and composition of the authorized capital of the partnership; data on the size and procedure for changes in the shares of each participant in the authorized capital, the size, composition, timing and procedure for making contributions by them; determines the responsibility of participants for violation of obligations to make contributions, the obligations of a participant in a general partnership, etc.
Participants in a general partnership are jointly and severally liable with their property for the obligations of the partnership. A retired participant in a general partnership is liable for the obligations of the partnership for two years from the date of approval of the report on the activities of the partnership for the year in which he left the partnership. A participant in a general partnership has the right, with the consent of its remaining participants, to transfer his share in the authorized capital or part thereof to another participant in the partnership or to a third party.
A general partnership is liquidated on the basis of General Article 61 and paragraph 1 of Article 72 of the Civil Code of the Russian Federation or when the only participant remains in the partnership.
A limited partnership is organized if, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are liable for the obligations of the partnership with their property (general partners), there are one or more contributors (command partners) who bear the risk of losses associated with the activities of the partnership , within the limits of the amounts of contributions made by them and do not take part in the partnership’s business activities. The general partnership rules apply to limited partnerships.
In road transport, business limited liability companies and additional liability companies are organized. A limited liability company is established by one or more persons. Its authorized capital is divided into shares, the sizes of which are determined by the constituent documents. Participants in a limited liability company are not liable for its obligations and do not bear the risk of losses associated with the activities of the company to the extent of the value of their contributions.
The constituent documents of a limited liability company are the constituent agreement signed by its founders and the charter approved by them. If a company is approved by one person, its constituent document is the charter.
A limited liability company can be reorganized or liquidated voluntarily by unanimous decision of its participants. The company has the right to transform into a joint-stock company or a production cooperative.
An additional liability company is a company founded by one or more persons, the authorized capital of which is divided into shares determined by the constituent documents. The participants of such a company jointly and severally bear subsidiary liability for its obligations with their property in the same multiple of the value of their contributions, determined by the constituent documents of the company. In the event of the insolvency (bankruptcy) of one of the participants, his liability for the obligations of the company is distributed among the remaining participants in proportion to their contributions, unless a different distribution procedure is provided for by the constituent documents of the company.
In Russian road transport, the organization of joint stock companies, both open and closed, has become widespread.
A joint stock company is a company whose authorized capital is divided into a certain number of shares. The participants of the joint stock company (shareholders) themselves are not liable for obligations and do not bear the risk of losses associated with the activities of the company, within the limits of the value of the shares they own. The legal status of a joint stock company, the rights and obligations of shareholders are determined on the basis of the Civil Code of the Russian Federation and in accordance with the law on joint stock companies. Peculiarities legal status joint stock companies created as a result of the privatization of state and municipal enterprises, are also determined by laws and other legal acts privatization of these enterprises.
A joint stock company in which participants can alienate their shares without the consent of other shareholders is recognized as an open joint stock company. An open joint stock company has the right to conduct an open subscription for the shares it issues and their free sale under appropriate conditions. As a rule, a public limited company is required to publish an annual report annually for public information, balance sheet, profit and loss account.
In a closed joint stock company, shares are distributed only among the founders or persons of another predetermined circle of persons. Such a company does not have the right to conduct an open subscription for the shares it issues or otherwise offer them for acquisition to an unlimited number of persons. Shareholders of a closed joint stock company have the right to purchase shares sold by other shareholders of this company.
The main goal of joint stock companies of road transport is to create a mechanism for managing the transport process, ensuring guaranteed satisfaction of the country's economy and population in the transportation of goods and passengers on the basis of competition and the relationship between supply and demand in the general market of services.
The founders of an open joint stock company can be transport organizations, large manufacturers and consumers of products, freight forwarding organizations, as well as local authorities local governments that jointly use both their own and leased property, which becomes the indivisible property of the company as a legal entity.
From an economic point of view, the creation of a joint stock company makes it possible to organize the infrastructure of real market pricing based on the concentration and centralization of commodity and financial resources and to connect the production of goods and their consumption.
The founders of a joint stock company enter into an agreement among themselves, which determines the procedure for their implementation joint activities on the creation of a company, the size of the authorized capital of the company, the categories of shares issued and the procedure for their placement, as well as other conditions provided for by the law on joint-stock companies. In addition to the agreement, the constituent document of a joint-stock company is its charter. The charter of a joint stock company, in addition to generally accepted requirements, must contain conditions on the categories of shares issued by the company, their par value and quantity; establish the size of the authorized capital of the company; determine the rights of shareholders, the composition and competence of the company’s management bodies and the procedure for their decision-making.
A joint stock company can be created by one person or consist of one person if one shareholder acquires all the shares of the company. However, a joint stock company cannot have another business company consisting of one person as its sole participant.
The authorized capital of a joint stock company is made up of the par value of the company's shares acquired by shareholders. The authorized capital of the company determines the minimum amount of the company's property that guarantees the interests of its creditors.
The share of preferred shares in the total authorized capital of the joint stock company should not exceed 25%.
In addition to shares, a joint stock company has the right to issue bonds in an amount not exceeding the amount of the authorized capital or the amount of security provided to the company for these purposes by third parties.
A joint stock company may be reorganized or liquidated voluntarily by decision of the general meeting of shareholders. It has the right to transform into a limited liability company or a production cooperative.
In the practical activities of road transport enterprises, subsidiaries and dependent business companies may be formed. A business company is recognized as a subsidiary if another (main) business company or partnership, due to its predominant participation in its authorized capital, has the opportunity to determine the decisions made by the subsidiary company. Such a company is recognized as a dependent business company if another (predominant, participating) company has more than 25% of the voting shares of the joint-stock company or 25% of the authorized capital of the limited liability company.
Production cooperatives are also being created in road transport. A production cooperative (artel) is a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services), based on their personal labor participation and association by its members (participants) of property share contributions. A production cooperative is a commercial organization.
There are state and municipal unitary enterprises in road transport.
A unitary enterprise is an organization that is not endowed with the right of ownership to 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 charter of a unitary enterprise, in addition to general information, contains information about the subject and goals of the enterprise’s activities, as well as the size of the authorized capital of the enterprise, the procedure and sources of its formation. The property of a state or municipal unitary enterprise belongs to such an enterprise with the right of economic management or operational management.
A unitary enterprise based on the right of economic management is created by a decision of an authorized state body or local government body, which approves the constituent document of the enterprise - its charter. The size of the authorized capital of an enterprise cannot be less than the amount determined by the law on state and municipal unitary enterprises. A unitary enterprise based on the right of economic management may create another as a legal entity unitary enterprise by transferring to it, in the prescribed manner, part of its property for economic management (subsidiary enterprise). The founder approves the charter of the subsidiary and appoints its manager.
A unitary enterprise, based on the right of operational management, is formed by decision of the government on the basis of property in federal ownership (federal state enterprise). A state-owned enterprise can be reorganized or liquidated by government decision.
The federal government enterprise in transport is the Ministry of Transport of the Russian Federation, which is entrusted with management functions various types transport: road, air, sea, inland waterway.
Small enterprises in road transport.
To determine the size and classify ATP as small, medium or large, the number of production personnel, the volume of gross output and the cost of fixed production assets are most often taken into account. In global economic practice, there is no unified definition of any size of ATP, and various criteria are used to classify enterprises as small, medium or large.
Foreign economists identify four character traits specific to small businesses:
- 1. In small enterprises, the main management positions are often held by the founders of the enterprise and their relatives.
- 2. In small enterprises, not only the volume, but also the range of products produced is relatively small.
- 3. Strategic management methods are poorly developed in the management of small enterprises.
- 4. The management system itself, as a rule, is not structured.
Small ATPs are characterized by unique methods of risk prevention. Unlike large and medium-sized enterprises, they prefer to avoid risks using the method of dissipation and compensation. Thus, a small enterprise is not a smaller version of a large or medium-sized enterprise, but an organization with specific characteristics activities.
In road transport, small businesses have developed very widely compared to other types of transport.
The main forms of entrepreneurial activity are individual (private entrepreneurship) and collective (involves the creation of a legal entity).
According to paragraph 1 of Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activity from the moment of state registration as individual entrepreneur. He receives the status of an individual entrepreneur after state registration in established by law ok. An entrepreneur providing transport services must pay attention to the provisions of Chapter. 40 “Transportation” of the Civil Code of the Russian Federation, which regulates the relations of the parties related to the provision of transport services, and on the basis of which the general conditions of road transportation are determined by transport charters and codes, other laws and rules issued in accordance with them. These documents, of course, need to be kept in mind when carrying out this type of activity. However, it should be taken into account that the specific conditions for the road transport of goods, passengers and luggage certain types transport, as well as the responsibility of the parties for these transportations are determined by agreement of the parties, unless otherwise established by law (clause 2 of article 784 of the Civil Code of the Russian Federation).
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