The production process is the basis of the company's activities, and the production activities in a broad sense - the human activity, the team of people, a state aimed at creating new material and other values.
The production activity of the enterprise requires the physical movement of a large amount of diverse cargo outside and inside the enterprise. It should be aimed at achieving maximum efficiency with minimal material labor costs in planned management based on economic calculation. The company's manufacturing activity is a complex, multilateral subject of study, which is in a state of continuous change and development. Therefore, the initial assessment of the company's work should be based on the overall results of the implementation of the plan. This corresponds to the nature of the work of the trade enterprises, which independently operate with their means and respond to the state for the results achieved. At the same time, the manufacturing activity of the enterprise is based on a combination of centralized leadership with economic independence and the initiative of the enterprise.
It should be noted that the production activity of the enterprise as a whole and each workshop separately is a complex multifaceted process covering equipment, technology, the organization of production in all its varieties. For deep analysis and control over the production and economic activities of the enterprise, the workshop, the site is used by a special means of control. It requires a large complex of providing work. Therefore, the functions of controlling actually manufacturing activities, that is, the process of processing raw materials into products and services, closely linked to other types of managerial work in the enterprise. There are very complex and interconnected relations between functional units and branches of the industrial enterprise (corporation).
The production process is a collection of interdependent basic, auxiliary and serving labor processes and labor instruments in order to create consumer value - useful results of labor necessary for production or personal consumption. In the process of production, workers affect the items of labor using the means of production and create new finished products.
Items and tools of labor, being elements of the means of production, at the enterprise are in a certain relationship with each other: specific items can be processed only by certain instruments of labor; Already by themselves they have systemic properties. However, living work should cover these things and thus the process of turning them into the product is formed. Thus, the production process is primarily a labor process, since the resources used by man at its entrance, both information and material means of production are the product of previous labor processes. There are basic, auxiliary and serving production processes (Fig. 1.1).
Fig. 1.1 The structure of the production process
The main production processes are part of production processes, during which a direct change in forms, sizes, properties of the internal structure of labor objects (manufacturing object) and transform them into finished products.
Such processes whose results are used directly in major processes are used to the auxiliary production processes. Examples of such processes can be: making tools, devices, means of mechanization and automation of their own production, spare parts, for equipment repair.
Service production processes are processes of production and provision of services necessary for the implementation of basic and auxiliary production processes. For example, transportation of material resources, warehouse operations of all kinds, technical quality control of products, etc.
Main, auxiliary and serving manufacturing processes have trends in development and improvement. So, many auxiliary production processes can be transferred to specialized teams, which in most cases provides more efficient execution. With an increase in the level of mechanization and automation of basic and auxiliary processes, serving processes gradually become an integral part of the main production, play the organizing role.
It is characterized by quite a variety of production methods. For example, cutting or cutting blanks of parts from sheet material, making billets of casting, stamping, forging, and so on the main trend of the development of technological processes at this stage is to approach the blanks to the forms and sizes of finished parts.
The general system model of the enterprise manufacturing process is shown in Fig. 1.2, and the place of production process in the overall reproduction scheme is reflected in Fig. 1.3.
Fig. 1.2. Model of production process
Fig. 1.3 The role and place of the production process in the system of reproduction for enterprises
As a rule, modern industrial production is very difficult. Its features are:
In the integrated nature of the need to take into account economic, technical, political factors;
In difficulty both technical and organizational;
In close connection with the external environment of the enterprise;
In the rapid nomenclature renewability of products;
In a sharp increase in the values \u200b\u200bof the personnel potential of enterprises.
The specific content of production management is, in particular:
The choice and substantiation of the manufacturing structure of the enterprise, its production capacity, specialization of workshops, organization of sites, jobs;
Determination of the composition of the equipment, taking into account its technical and economic characteristics;
Organization of technical preparation and maintenance of production;
Definition and management of personnel composition of the enterprise;
The choice and organization of production based on the interests of market consumers;
Obtaining as a result of the production of the necessary relationship of economic results (profit and costs);
Identifying and organizing the rational movement of labor objects, the rate of issue and launch into the production of the entire product range;
Organization of material and technical supply of production based on its uninterrupted functioning;
Organization of enterprise management;
Solving the tasks of the social development of the team.
Of course, industrial production is most difficult, but in one degree or another these parties are characteristic of both other types of production (not necessarily material).
THE RUSSIAN FEDERATION
Samara Institute of Office
Course work
on the topic:
"Economic foundations of enterprise production activities"
under the discipline "Economics of organizations (enterprises)"
Performed:
3-course student,
groups of MO-110-05 s (s)
Alferov I.V.
Scientific adviser:
Ph.D., Doc. Merkushova N.I.
Samara - 2008
Source data to term paper
Introduction
Description of the technological process
1. The authorized capital of the property of the enterprise
Main funds
Coverages
2. Production program of the company
3. Personnel enterprises
Personal need calculation
Failure of staff
4. Financial results of the enterprise
Calculation cost of products
Profit Enterprise: types, distribution, use.
Conclusion
Bibliography
Sourced to termorate
Table 1
1. Thermal equipment and complexity of the processing of parts and assembly 10 m2 aluminum structures
Technological process operation Model Equipment Section I Section II Quantity equipment, pcs. Time consumption, N.-H Price unit price, thousand rubles. Depreciation rate,% 1
Computers (Computational Technique)
6 1,3 20 2,78% 2
Radial saws
3 0,4 125 1,19% 3
Copier Machine (milling)
4 0,7 80 0,83% 4
Press pneumatic
2 0,8 120 0,83% 5
Electric drills
12 2,4 3 8,33% 6
Glass cutting machine
1 1,2 180 1,04% 7
Fiberglass assembly production line
1 1,2 600 0,83%
table 2
2. Regulatory Supporters
Indicators The value of the indicator The coefficient of use of production capacity 0.63 The regulated time of equipment downtime,% 4 costs for the transportation of equipment,% of the price per unit of equipment 5 The duration of the production cycle, DN. 10.88 Replacement coefficient 1 The value of the stock of materials in the warehouse, DN. 60 The rate of stock of finished products in stock, day. 10 Material consumption of products, rub. 1400 product profitability,% 40
Introduction
The economy-enterprise is an independent economic discipline of the subject of which is the activity of the enterprise, the process of developing economic decisions.
Enterprisefunctiones in a specific entrepreneurial sphere, which provides for all its activities.
The entrepreneurship is characterized by the current economic and political situation, the right, socio-cultural, technological, geographical environment, economic octopation, as well as the state of institutional and information systems.
The enterprises of its activities are engaged not only by economic issues as technological, social, psychological, psychological issues.
The successful effectiveness of entrepreneurial activities in modern conditions is possible under the conditions of a successful combination of at least three main points:
Knowledge of the stock-economic theory;
The perceptual economic knowledge and skills;
Use the use of quantitative methods for entrepreneurial calculations, analytical calculations, etc.
The purpose of this course-friendly is to build a model of a break-even and profitable enterprise, to economically substantiate the existence of this enterprise, because Everyone knows that the goal of a commercial organization is to carry out its activities to achieve the highest possible profits from their activities.
Brief descriptions.
The organization "Alukon" was formed in 2006 as a limited liability company. The purpose of profit by supplying the construction industry to such products to aluminum building structures.
In this course, we use one type of products for the simplicity of calculations - aluminum design for glazing (assembly) - a unit of products - 10 m.KV.
Enterprise PlanningTwaking up 10000 m.kv. Aluminum structures, i.e. 1000 units of products promotion. Vacation price 1 unit products \u003d 11566.01. Cost 1 unit. -6421,45 rub.
Chapter 1.Comprehensive and property enterprises
Property - aggregate and material values \u200b\u200bconsisting primarily in the property of the individual or by the operational management of the enterprise or organization. The property includes money and securities. The circle of objects that make up the property depends on the form of ownership to which this property applies.
The combination of things of the achievements of the rights to receive things or other property satisfaction of other persons (asset). Thus, establishing the rules on the responsibility of enterprises by their obligations, the law determines its volume within the limits of the property belonging to them (enshrined behind them), which according to the law may be fabricated.
The totality of things, property rights and responsibilities that are characterized by the property imposition of their carrier (asset and passive). With this understanding of the property of the associate adviser succession (the transition to another person of the asset and liabilities - the rights of ignitions) inheritance and termination of legal entities under the corporation.
The authorized capital (foundation) is a set of contributions (in monetary terms) to the property in the creation of certain commercial organizations (economic societies and partnerships) to provide its activities in size defined by constituent documents or legislation. Features of the legal status of credit organizations established in the form of limited liability companies, the rights and obligations of participants are also determined by laws governing credit organizational activities.
art. 87 of the Civil Code of the Russian Federation.
Currently, the legal features of a limited liability company are established by the Federal Law of 08.02.1998 No. 14-FZ "On Societies with Limit". This document, in particular, establishes:
The authorized capital of Socialists is a limited liability must be at the time of registration, the company is not less than half. The remaining unpaid part of the Company is subject to payment by its participants during the origin of the Company's activities. If this duty violating this duty, society should either refer to a decrease in its authorized capital and register their indispension in the prescribed manner, or terminate the activities of the point.
The authorized capital of Alukon LLC was formed from funds made by two foundations in the amount of 6 million rubles, i.e. 3 million rubles. - From a fellowship.
Property LLC "Alukon":
1. Building (hangar) Production - erected from metal structures and sandwich panels.
2. Computing equipment, equipment manufacturing, technological.
3. Automotive transport.
4. Tool -electric.
5. Production inventory inventory.
6. Cash funds in the bank remaining after the acquisition of fixed assets and the use of in turnover from the authorized capital.
Main funds
Fundamental funds, funds - fixed assets, long-used means of production involved in production during a filling, having long depreciation terms. To fixed assets (funds) include land, industrial buildings, structures, machinery, equipment, appliances, tools, i.e. physical capital. The volume of basic tools is in monetary terms, in the form of their value. By virtue of this, the main resources are sometimes characterized as the funds embedded in the basic proceedings of production.
Depreciation (from Lat. Amortisatio is a repayment) - calculated in monetary terms of depreciation of fixed assets in the process of their production, industrial use. Depreciation is simultaneous, the method, the process of transferring the value of worn out products produced by their help product. The fundamental depreciation tool is depreciation deductions in the form of money sent by mint or construction, the manufacture of new fixed assets. The totalortic deductions are included in the cost of production (cost) of products and thereby goes to the price. The manufacturer must produce depreciation depreciation, postponing them from revenue for the sold. The accumulated depreciation deductions form a depreciation of the formation of funds intended for reproduction, recreation-free fixed assets. The magnitude of the annual depreciation deductions by the enterprise, the organization is determined in the form of a share of the initial costs representing fixed assets. The regulatory value of this valuation of the rate of depreciation.
Types of assessment of fixed assets:
In the management of fundamentals, a differentiated system of value estimates is used, which is determined by the target installation of the value of the value of fixed capital: to perform the production activities and evaluation of the results, for accrualing and calculating taxes, for sale and rental, mortgage operations, etc. Basic types of fixed assessments are: initial, reducing and residual value.
The full initialness of the company's fixed assets is the amount of actuality in current prices for: the acquisition or creation of wages: the construction of buildings and structures, purchase, transportation, installation and installation of installations and equipment, etc. At the full initial value, the main funds are on the balance of the enterprise, and it remains Unchanging during the everrigid service of labor and is being revised during the revaluation of the main stock industry, or refineed during modernization or overhaul. Importation of fixed assets is also charged with complete initiation. standards operating on the set date.
Complete restoration cost is the amount of the calculated costs for the acquisition or construction of new workers of labor similar to the overestimated.
The residual economy of fixed assets is the difference between the full-permanent or complete reducing cost and accrued wear, i.e. This is a monetary expression of the cost of whatenot worn, not transferred to the prepared products on a specific date. The residual value will be suited about the degree of worn out of work of labor, plan their update of the ireret. With the revaluation of the funds, the specified wear is simultaneously specified at the same time for each unit of labor. Also determined by the restoration capacity taking into account the wear. It is calculated as a percentage of full-scale costs based on accounting data.
The carrying cost is the cost, according to which the main funds are taken into account in the balance sheet of the enterprise filed accounting on their availability and movement. On the balance sheet, the enterprise of fixed assets is listed in a mixed assessment: objects for which the revaluation produced is taken into account at the rehabilitation value of the onset dates, and new wages acquired (or erected) after the revaluation - at the initial cost. In the practice of the work of enterprises in the methodical materials, the carrying price is often considered as a conditional, since the regenerative cost at the time of the last periodotes coincides with the initial cost of this date.
Assessment and improvement of fixed assets solves a wide range of economic problems aimed at improving the efficiency of production: an increase in the volume of output, the growth of labor productivity, a decrease in cost, economy-cultural investments, an increase in the profit and profitability of capital and, in a thorough account, raising the standard of living of society.
Main funds LLC Alukon:
1. Buildings of the isolation:
Production Angar In the initial frequency of 840 thousand rubles
Useful use - over 30 years. (10-a0 \u200b\u200bamortization group) 100% / 30 \u003d 3.33% of promotion
The annual amount is amortized \u003d 840 * 3.33 \u003d 28 thousand rubles / year.
2. Power supply:
Electric installations (electric transformers, converters) that provide continuous electrical current to manufacturing equipment.
Useful use - over 15 to 20 years. (7th amortization group) 100% / 15 years \u003d 6.67% per year.
The annual amount of amortisacipisavits \u003d 6.67% * 52.50t.r. \u003d 3.5 tr.
3. Working machines and equipment:
A) Computers (technical acquisition): useful life for more than 3 to 5 years inclusive. 100% / 5 years \u003d 20% per year
Annual depreciation amount \u003d 126t.r. * 20% \u003d 25.2 tr. / Year.
B) Radial saws: Useful use period over 15 to 20 years inclusive. 100% / 15 years \u003d 6.67% per year.
The annual amount of amortisacipisavitation \u003d 393.75 * 6.67% \u003d 26.25t.r. / Year
C) Copying machine (milling) useful life more than 15 to 20 years inclusive. 100% / 15 years \u003d 6.67% per year.
The annual amount is amortized \u003d 336 * 6.67% \u003d 22.45 tr. / Year.
D) Pneumatic press. Term use more than 10 to 15 years inclusive (6th group). 100% / 10 years \u003d 10% per year.
The annual amount is amortized \u003d 252 * 10% \u003d 25.2 tr. / Year.
E) Electric drills. Useful use of over 1 to 2 years inclusive (1st group). 100% / 2 years \u003d 50%.
The annual amount is amortized \u003d 37.8 * 50% \u003d 18.9 tr. / Year
F) steel cutting glass. Useful use of more than 7 to 10 years inclusive (5th group). 100% / 10 years \u003d 10% per year.
The annual amount is amortized \u003d 10% * 189 tr. \u003d 18.9 thousand / year.
G) Fiberglass assembly production. Useful use of over 7 to 10 subsequent (5th group). 100% / 10 years \u003d 10% per year.
Annual amount of amortisacipisavits \u003d 10% * 630 tr. \u003d 63 thousand rubles / year.
4. Vehicles: useful life more than 5 to 7 years inclusive. (4th group) .100% / 7 years \u003d 14.28% per year
The annual amount is amortized \u003d 14.28% * 420 tr. \u003d 60 thousand rubles / year.
5. Production inventory. Useful use of more than 3 to 5 seconds (third amortization group). 100% / 5 years \u003d 20% per year.
The annual amount is amortized \u003d 20% * 70 tr. \u003d 14 thousand rubles / year.
All of the above-handed-based funds - the building, equipment, inventory were acquired, delivered and mounted on funds from the authorized capital of the enterprise.
The proportion of elementary means is calculated by the formula:
Where σn is the total value of all fundamental environments, and Ni - the cost of the element of fundamental environments whose share is calculated in the total amount.
On the basis of the calculated we fill in Table. 3.
The cost of fixed assets
Table 3.
Elements of the structure of the initial St-th, thousand rubles
Specific weight element% 2
The annual depreciation amount, thousand rubles. 1. Buildings and structures 840 * 25.02 28 2. Power equipment 52.5 * 1.56 3.5
3. Working machines and equipment,
Including:
1964,55 * 58,52 199.9 A - computers (computational technique) 126 * 3.75 25.2 B - saws radial 393.75 * 11.73 26.25 C - Copier machine (milling) 336 * 10, 01 22,45 D - Press Pressure 252 * 7.51 25.2 E-drills Electric 37.8 * 1,13 18.9 F-machine for cutting glass 189 * 5,63 18.9 g - Production line of the double-trouble assembly 630 * 18.77 63 Vehicles 420 12,51 60 Production and Economic Inventory 70 2.09 14 Other types of fixed assets 10 0,30 - Total 3357,05 100 305.4
* The value of the expenditures on operating machines, equipment, buildings and structures is determined by their price with accounting costs in the amount of 5% of the cost of installation and transportation.
Rewording
Curvas - working capital, part of the productivity, which is entirely consumed during the production cycle; Increased cash, materials, raw materials, fuel, energy, semi-finished products, spare parts, unfinished production, expenses of future periods, calculated by behavior expression, as well as low-value and highly-free objects. The cost of working capital is determined by the summation of their individual species.
Material - production reserves (MPZ)
Used in Quality, Materials, etc. in the production of products intended for sales (performance, service provision);
Designed for sale;
The organizations used for the management of the organization are other working capital.
Unfinished Production - Partial Products, which has not passed the full cyclic production provided by technology, necessary that the products can be sent to customer, put on the market for sale, ship it to the warehouse of finished products.
Finished products - part of material and production supplies, intended for sale (the final result of the production cycle, assets completed with processing (complete set), the technical quality characteristics of which comply with the terms of the contract by or paying other documents in cases established by law).
Conditions for calculating consumption in working capital:
Structural cycle (technological specific weight)
Specific Western Time - 0.125
tTechn \u003d /\u003e TTechn.i \u003d (1,3 + 0.4 + 0.7 + 0.8 + 2.4 + 1.2 + 1,2) \u003d 8 hours \u003d 8 hour / 8th / slave * 30 Cal.Dene / 22blast \u003d 1.36 calorads
Production cycle Tz \u003d 1.36 / 0.125 \u003d 10.88 cal. More
Forest rates of materials and component products (calendar days)
tap.M. \u003d 60Kal.dn.
Standard standards for stock in stock (calendar days)
Zdn. \u003d 10Kal.dn.
Property standards We define the formula:
Where ZDN -NRM is reserves in the days (\u003d 60 days)
q - production volume in kind (1000 units per year)
M - Material intensityProducts (\u003d 1400 p / Ed.pr.)
DK - Numberland days in the period (365)
Costs in unfinished production Determine by the formula:
Where Z is the cost of the unit of products (cost
products \u003d 6421,45 thousand rubles. / Ed.prod.),
TC is a production cycle in days
Kn.z. -Caffefficient of costs of costs, calculated by the formula:
KN \u003d 0.5 * (1 + /\u003e)
Where there is an initial cost of products \u003d 1400 p / units.
KN \u003d 0.5 * (1 + /\u003e) \u003d 0,609
Reserves of finished products for the formula:
NGP \u003d ZDN * /\u003e \u003d 10 * /\u003e \u003d 175,9301 thousand rubles.
The magnitude of other recycledcies will take in the amount of 15% of the amount of all the estimated other working capital:
(NNPP + NPR.Z. + ng.p.) * 15% \u003d (230.137 + 116,5717 + 175,9301) * 15% \u003d 78,39582 thousand rubles.
Based on the completions, fill in the table of the cost of working capital.
The cost of recycling:
Table 4.
Types of working capital Cost, thousand rubles share,% 1. Stocks of raw materials, materials, etc. 230.137 38.29% 2. Costs to work in progress 116,572 19.40% 3. Reserves of finished products 175,930 29.27% \u200b\u200b4. Other Curvas 78,396 13.04% Total 601,035 100
Calculate the coefficient turnover of working capital based on the data obtained:
Sales volume \u003d 1000 * 11566,018. \u003d 11566.01 TR
The sum of working capital \u003d 601.035 tr.
/\u003e Speed \u200b\u200bspeed \u003d Cob \u003d /\u003e
Duration
one turn thing in days
Chapter 2.Products of the company
Annual Foundation in working capacity for 2007:
At a 40-hour workstode - 1986 hours;
The number of working days in the 5-day work week with two days off - 249.
Description of the technological process:
LLC "Allyukon" produce structures from aluminum for glazing buildings with a variety of architectural work, almost any complex forms.
The nomenclature is made of products for the glazing of balconies and loggias, windows and doors of honeycomb, partitions with thermal protective and anti-filling, prefabricated pavilions, winter gardens.
All products are manufactured by drawings, designed by designers on a computer using special software packages that use the original data provided by the order of the designs of the design, the necessary quantitative and high-quality indicators.
The aluminum profile and components enloaded the body of the car with the help of a crane-beam as a raw material with a crane-beam and stacked on racks. From the warehouse, the profile is manually adjusted to the radial saw, we are consistent with the reception guides, from where they are easily fed to the crook. For each of the three grades of the aluminum profile used on the produced radial saw, calculated on this species.
On the street, the hoses of extelling and chips are connected to an area of \u200b\u200bthe dust collector, cleaner to solve the area. All small profiles are collected and utilized.
After cutting the blanking structures, sorted and transported on a special trolley to the fields, to the place of milling grooves and holes, to the place of cutting down of the holes of the technological grooves.
Milling grooves of acts takes place on a "copy" machine; Here the profile is installed by the desired lengths of length, clamping a pneumatic, and with the lever, the operator moves the rotating mill of the profile, which repeats the pattern of the template, describing it from the inside. The copier is also equipped with chip cover and connected to a common exhaust system. After completion of the billet, the assembly of the entire design is transported to the place of assembly.
The cutting of technological addresses and holes occurs on a small pneumatic press, which has a living part, closed by a steel grid. The workpiece is inserted by one of the opposites into the steel matrix, and the camera presses the pedal lying on the floor; the press cuts into the groove and when the pedal is released, the profile is pulled out and the following is inserted. Scrambled blanks to the place of assembly. The cut parts of the aluminum on the guides are traded into the receiving box behind the machine and subsequently surrender to the pit.
At that time, as appropriate processing of blanks, the glass workshop prepares the glass and glass windows insert in the design. Cutting, cutting glass and the assembly of double-glazed windows are produced in semi-automatic mode with the participation of two operators and 3 glassbokers and the use of the machine for cutting the glass of vigorous equipment for assembling glass windows. All illiquid substrates are folded into the steel box and are crushed, and later subsequently. Ready for installation Glass is brought on the trolley to the field, from where the collectors take it.
Build designsProducts on goats or stands specially equipped with shelves for tool, fasteners and accessories. Here is also worked, if necessary, the power tool (electric drill) all the technological holes. Darker designs are regulated by all constipation, and packaged polyethylene film with tight paper. After the package, the finished product is marked, with comprehensive materials, fasteners, and moves on site construction.
For carrying equipment and assess the quality of the product manufactured, the OTV.
For small-scale equipment repairs in the workshop, the electrician is provided.
The loading of the ready-to-product is made by manually by the loaders in the road transport from the square designs (warehouse of finished products). On average, 1 loader will be able to drive 1.5 units of products per day (8 norms.-Hour). The territory of the company in the city will, but, because The manufactured products are intended for installation (installation) on various construction objects, LLC Alukon uses road transport to deliver structures to the object. For a 1-worker day, the driver-forwarder can take 4 units of products to objects.
The company operates in 1sman, mode of operation - 8 hour working day.
Based on the statistical data, we note that more than a year is built in the region, more and more percentage of sq.m. Squares of residential and public buildings. For example, in 2007 2.5 million sq. M. The activity of aluminum structures from this volume was commissioned in the region, it will be approximately ~ 1%. Enforcement is increasingly begin to apply the technologies of the rapid borders of metal frames, which in turn provides for the use of stained glass aluminum glazing. The need for products of the products \u003d 2.5 million * 1% \u003d 25 (* 10) thousand sq.m., the demand of the products in the region continues to grow 10-15% per year.
Production capacity Equipment of the enterprise is expressed by the formula:
Mij \u200b\u200b\u003d nij * FEFI * Nij,
where M is production capacity in the respective natural units;
Nij is an hour norm of equipment productivity in natural units;
FEFI - Effective Equipment Operating Time Fund per year Efficient Equipment Operation Fund
FEF \u003d (365-weekend and festive) * (working day duration) * (1 - /\u003e), where /\u003e - Planned simple equipment \u003d 4%
FEF \u003d 1986 * (1-0.04) \u003d 1906,56
nij - the number of equipment units;
i- product type;
j- Type of equipment.
Calculation of production capacity equipment
Table 5.
Model equipment
nij - Number of equipment, pcs.
tij - time consuming, N.-H
Nij. hours of equipment performance in natural units
Tefij. effective Equipment Operation Time Fund per year
Mij. production capacity unit equipment, NAT. units.
A - Computers (Computational Technique) 6 1.3 4,615385 1906,56 8799,51 C - Saws Radial 3 0.4 7.5 1906.56 14299.20 D - Copier Machine (milling) 4 0.7 5, 714286 1906,56 10894.63 E - Press Pneumatic 2 0.8 2.5 1906,56 4766.40 F-drills Electric 12 2.4 5 1906,56 9532.80 G-machine for cutting glass 1 1.2 0 , 833333 1906,56 1588,80 H - Production line Assembly of double-glazed windows 1 1.2 0,833333 1906,56 1588.80 Total 29 8
The production capacity of the enterprise is limited by the production capacity of the equipment and as weaver from the MIN table (Mij) \u003d 1588.8 units of products per year.
Maximum number of commercial products, taking into account the product use coefficient (0.63) \u003d (1588.8 * 0.63) \u003d 1000 units of products per year.
In labor expression, Etovyudit is:
W \u003d PMNAT * Tij,
Where PMIJ \u003d 1000 units of products per year - manufacturer of equipment, nat.d.
tij is the complexity of the processing unit of the unit (10 m.kv.) \u003d 8 norms.
Planned holidays 1 unit products \u003d 10608,24 rub.
In terms of value, it will be \u003d 1000Ed.PR. * 10608.24Р. \u003d 10608.24 TR.
Based on the filing table:
Indicatric production capacity of the company
Table 6.
Indicators (per year)
Commodity products
A) in physical terms, units.
1000 b) in labor expression, N.C. 8000 c) in value terms, thousand rubles. 11566,01
Chapter 3.Personnel enterprises
Personnel - the personnel of the institution, enterprises, firms or part of this composition allocated on the basis of the characteristic work, such as management personnel.
Administrative and administrative republic (AUP) - employees of the Office of the Office, which are members of the administration of the company, enterprises, organizations, office workers, the Directorate of Enterprises.
Industrial and industrial - Mastersonal enterprises, directly occupied by manufacturing activities serving it.
Auxiliary workers
Auxiliary workers are part of the employees of the enterprise not occupied directly on the main production, but performing auxiliary functions.
Calculation of the need toonal:
In this course, we use only the three staff categories - administrative and administrative, industrial and industrial and auxiliary.
The managementSonal is:
1. Director of the Organization
2. Chief Accountant
3. Manager
The auxiliary consonant includes:
4. Controller OTV
5. Electrician
6. Cleaner (service personnel)
7. Security officer
Industrial and industrial personnel belong:
8. Design Engineers
9. Main Production Works
10. Movers
11. Forwarding drivers
To calculate the need for indity-industrial personnel, fill in Table 7 below:
Balance of a working time list of work per year
Table 7.
Indicators The value of the indicator 1. Calendar time, DN. 365.
2. Offer time:
A) weekends
B) holidays
3. Number of working days 249 4. Working days with a reduced duration (1 hour), day. 6 5. Nominal Fund of Time, hour. 1986 6. Regular and extra vacation, day. 18 7. Vacation by study, day.
8. Holidays for illness, day.
9. Useful working time fund 1762
Effective Time Production Fund. The number of major workers
FEF \u003d Nominal Fund of Working Time - Type * (Duration of the Working Day)
FEF \u003d 1986-28 * 8 \u003d 1762 hour / (year * 1 work.)
The number of fundamental workers:
Yarn \u003d w / FEF1rab \u003d \u003d\u003d 5 people
Of these, the need for accomplishers (busy activities only in one form of equipment - computers) \u003d \u003d \u003d 1 person.
Calculate the need for loads:
Time spent on 1Od. One loader
8/15 \u003d 5.33 norms.-Hour.
Total time on the loading number of products of products per year \u003d 5.33 * 1000 \u003d 5333 norms.-Hour.
Necessary number of number \u003d \u003d \u003d \u003d 4 people.
Calculate the need for freight forwarders:
Time spent on 1Od. one forwarder driver
8/4 \u003d 2 norms.-Hour.
Total time for delivering objects to the planned number of products per year \u003d 2 * 1000 \u003d 2000Norm.-Hour.
The necessary number of freight forwarders \u003d \u003d \u003d \u003d 2 people.
Total number-industrialized personnel \u003d Number of main workers + Number of forwarders + number of drivers
5 + 4 + 2 \u003d 11 people
Number of ambulance and management staff is taken from practical considerations of minimal quantities (1 people) in settlement that each performs sophunches in sufficient volume:
Director-1.
Gl.Buhgalter -1.
Manager -1.
Total \u003d 3 people.
Auxiliary staff:
Security guard - 1 person.
Cleaner - 1 person.
Controller OTV - 1 person.
Electrician - 1 person.
Total - 4 people
Based on the executive plates, fill the table below:
Table 8.
Personnel Categories List Number Personal Personal Personnel 3 16.67 Main Production Workers 11 61.11 Auxiliary Staff 4 22,22 Total 18 100
Personnel pay:
As the basis of the calculations of the brought minimum for working bodily-separation as of Stalval for 2007 \u003d 4116 rubles.
The wages of the main production workers, movers and drivers of freight forwarders are calculated depending on the implementation of the production plan (salary +% - indirectly piece wage).
The busting part of the salary of these employees as well as administrative and administrative affairs of personnel is calculated on the basis of the importance of the employee, and is lower in the standard schedule:
The% of the wage depends on the execution of the planned production plan.
Calculation of the wage of industrial and production personnel:
Fund calculation is made from the calculation of the production plan of 100%, i.e. 1000 units.
The results are calculated below in Table 9.
Calculation of the fund of the% of the wage of industrial and production personnel
Table 9.
No indicators indicators
maintenance
manufacturing-ny
Loaders Drivers - Forwarders 1. Production volume, units. 1000 1000 1000 2. Schedule price for units. Products, rub. 200 120 90 3. Wage tariff fund, rub. 200000 120000 90000 4. Prizes for performing tasks (20-30% of the wages tariff fund), rub. 40000 24000 18000 5. Basic salary (PP. 3 + 4), rub. 240000 144000 108000 6. Supplements for professional skills, work experience, rub. (10% of the salary tariff fund) 20000 9000 7. Supplements for working conditions, rub. 10,000 8. Additional salary (PP.6 + 7), rub. 30000 9000 9. Annual wage fund (PP.5 + 8), rub. 270000 144000 117000 10. Average monthly salary 1 employee, rub. 4500 3000 4875.
The entire annual stock fee of industrial and production personnel \u003d 270000 + 144000 + 117000 \u003d 531 thousand rubles.
Fortial Schedule
Table 10.
Structural unit Basic functions of the unit Position number of regular units salary, rub. Annual wage fund, thousand rubles. AUP CONTROL ORGANIZATION Director 1 20000 240 AUP CONTROL ORGANIZATION ORGANIZATION ORGANIZER ORGANIZER 1 15000 180 AUP ORGANIZATION ORGANIZATIONER 1,0000 120 SW Quality Control Controller Receive 1 8000 96 Protection Property Property Organization Security Guard 1 4116 49,392 Production Features Engineer -Constructor 1 4116 49,392 Production Production Functions Main Working 4 4116 197,568 Production Fees Production Features Loader 5 4116 246,960 Transport Transport Functions Driver-Forwarder 2 4116 98,784 Total 18 1350,096
Chapter 4.Financial results of the enterprise
4.1. Calculation of the cost of the unit of products
* Per unit products-shaped 10 m2 aluminum structures
For calculacisibestomy, a unit of products Determine the costs of costs:
1. Material costs are 1,400 rubles per unit.
2. Costs Outcome fee (variables)
Annual Foundation for the Salary of Industrial and Industrial Personnel / Annual Production Products \u003d 531 thousand rubles. / 1000 \u003d 531 rub. / Dv. Production
3. DEVELOPMENTS NEASURAL OILS (Variables) \u003d 531rub. * 26% \u003d 138,06 руб. / ERD Production
TOTAL The amount of variables per unit of products \u003d deductions for social needs (variables) of the nodundor of products + annual wage fund for industrial and industrial activation per unit of products + costs for materials for products
Σ \u003d 1400 + 531 + 138.06 \u003d 2069.06 R / unit of products
4. Estimation costs to join (permanent costs):
4.1. Depreciation equipment \u003d 305.4 thousand rubles / year.
4.3. Current repair equipment (5% of the cost) \u003d 1964,5524 thousand rubles * 5% \u003d 98,228 thousand. / Year.
4.5. Wages fee according to the staff schedule \u003d 1350096rub. / Year.
4.6. DEVELOPMENTS NUMAN NEEDS (ESN \u003d 26% of FOT) \u003d 26% * 1350,09626 thousand rubles. \u003d 351.025 thousand rubles.
4.7. Other costs to join (20% -50% of the total cost of costs of costs with PP.4.1. According to claims. 4.6. Agreement)
\u003d (305.4 + 196,455 + 98,228 + 42 + 1350,096 + 351.025) * 50% \u003d 1171.602 thousand rubles.
Based on the executives, we will make up the cost of management costs (Table 11)
Estimation costs to join
Table 11.
No. Cost article value, thousand rubles. 1. Equipment depreciation 305.4 2. Equipment maintenance (10% of the cost) 196,455 3. Current equipment repair (5% of the cost) 98,228 4. Transportation (10% of the cost) 42 5. Wages of auxiliary employees of the enterprise, managerial Personnels and main workers (salary part s / n). 1350,096 6. Considering of social needs 351.025 7. Other management costs (50% of the total cost of cost articles 1 to 7) 1171,602 total management costs 3514,806
We calculate the costs to join the unit of products from the calculation of the implementation of the plan in 1000 units. Products
Management costs / 1000 \u003d 3514,806 thousand rubles / 1000 units. \u003d 3514.81 rubles / units.
5. Commerce traces will take equal to 15% of the production cost.
ProductionSebstomitivity \u003d 3514.81 + 2069.06 \u003d 5583,87 руб.
Commercial expenses \u003d Production Cost * 15% \u003d
5583,87 * 15% \u003d 837,58 rubles / units. Prod.
Based on the obtained fill in Table 12 - Calculation of the cost of production:
Calculation of the cost of production
Table 12.
Articles Calculation The value of the indicator, rub. 1. Basic materials (variable costs) 1400 2. Wages of the main employees (piecework) (variable costs) 531 3. Considerations of social needs (variable costs) 138.06 4. Costs for management 3514,81 5. Total production cost 5583,87 6. Commercial expenses 837,58 7. Total total cost of products 6421,45
4.2 Prom company: types, distribution, use
Profit is the difference between the income of the economic entity (eg, firms) and the utmost support. This is the most general definition, apparently, it is capable of reaching the definitions available in the literature: political and economic (where support, based on various understanding of its economic nature, is differently determined for socialist and capitalist enterprises), accounting and financial (Balance P., clean P. etc.); P. Vaekomomico-mathematical sense, which is characterized as the difference between the rates and costs of the economic object, calculated in the estimated plan (in objectively determined estimates).
Fundamentally distinguisher to profit of actual and economic profit: in the first case, PV is measured by the difference between the income and costs of the company, including the costs of andisivational deductions; In the second, they are also accepted into the calculation of the imputed costs.
Whiteworn
There are profitable profitable and net economic profits. As a rule, under the economic receipt - it means the difference between the total revenue and external and internal supports.
The courtyard includes the normal profit of the entrepreneur. (Normal owner is the minimum fee needed to keep it with the delivering talent.)
The profit, determined by the basement of accounting data, is the difference between the interdets from various activities and external costs.
Currently, there are five species (stages) of profits: gross profit, profits (loss) from sales, profit (loss) before tax, profits (loss) of valve activities, net profit (non-retained earnings (loss) of the reporting period).
Gross profit is defined as the difference between divergence from the sale of goods, products, works, services (minus VAT, excise taxes of the Janalogic obligatory payments) and the cost of sold goods, products, works and services. Revenue from the sale of goods, products, works of Jeslug is called income from ordinary activities. The costs of productions, products, works and services are considered to be expenses for ordinary types. Gross profit is calculated by the formula
where BP is revenue revenue; C - cost of goods sold, products, works and services.
Profit (loss) Personal sales makes gross profit less management and commercial expenses:
where the RU is management; RK-commercial expenses.
Profit (loss) of the Donal-Optionation - Etrospid from sales, taking into account other incomes and expenses, which are divided by enolation and non-dealerization:
where sodro-operative income and expenses; SVDR - non-revenue revenues of ERAC.
Operations include revenues related to the provision of the organization's assets for the fee; revenues related to the provision of paying rights arising from patents for inventions, industrial samples of ideals of intellectual property; receipts related to the participation of the authorized capital of other organizations (including interest and other revenue revenues); Receipts from the sale of fixed assets and other assets other than funds (except for foreign currency), products, goods; interest obtained for the provision of cash funds for use, as well as interest for the use of cash banks in the organization's account in this bank.
Operating expenses are costs associated with the provision of temporary use (temporary possession and use) of the organization's assets; expenses related to the spread of rights arising from patents for inventions, industrial samples and other types of intellectual property; costs associated with participation in the authorized capital of other organizations; interest paid by the organization for providing it in the use of funds (loans, loans); expenses related to the sale, disposal and other degraded funds and other assets other than money (Forest currency), goods, products; The costs associated with the payment of services provided by credit institutions.
Nhernalization materials are fines, penalties, penalties for violation of the terms of contracts; assets obtained free of charge, including under the Darment Treaty; incoming importation of damages caused; Profit of past years, revealed by the record year; the amounts of payable and deponental debt, according to the limitation period; exchange differences; The amount of accommodation of assets (by the inside of non-current assets).
Nhernalization projects include penalties, penalties, penalties for violation of contract conditions; compensation for damages caused by the organization; losses of past years recognized by the record year; the amount of receivables, which expired a firmness, other debts, unreal for recovery; exchange differences; The summary of assets (with the exception of non-current assets).
Profit (loss) of valid activity can be obtained by subtracting from profit before taxation of the amount of taxed and other similar obligatory payments (the amount of penalties payable to the budget and state extrabudgetary funds):
where n is the amount of taxes.
Net profit is a profit from the usual activity of accounting for emergency income and expenses (Fig. 20):
where the CHDD is outstanding income and expenses.
Extraordinary revenue arrivals arising as the consequences of emergency circumstances (natural disaster, fire, accidents, nationalization, so far). These include insurance compensation, the cost of the maintenance fees remaining from the write-off of unsuitable to restore and further use assets, etc. As part of emergency expenses, the collaps arising as the effects of emergency circumstances of economic activity (natural disaster, fire, accidents, nationalization of property, etc. P.).
Net profit priority, i.e.pribil, remaining at his disposal, is defined as a difference between international profit and taxes on income taxes, rental payments, taxes and import tax.
Net profitable on production development, social development, materialization of workers, the creation of a reserve fund, payment to the budget of economic suggestions related to the violation of the current legislation, adequate and other purposes.
Using the cost pricing method (in general, the model of the price formation model using the help of price pricing methods can be represented as: cumulative expenses + desired income + indirect taxes in price) Calculate the wholesale price unit:
Copt \u003d SPF + H + NP
COPT - wholesale unit
N is a mark-up, including the level of profitability of 40% and compensating tax profit 24% and value added tax 18% (value - in direct addition to cost)
SPLEP - complete availability of the unit of products \u003d 6421,45 p.27
N \u003d k * spoiled,
where k is a numerical reference
By mathematical systems, I was found by the coefficient
Tsopt \u003d (SPEP + 0.5264 * SPEP) \u003d 9801.70 p.
VAT \u003d Copt * 18% \u003d 9802.70 * 18% \u003d 1764.31 p.
Vacation price Tsotp \u003d Tsopt + VAT \u003d 1764,31 + 9802.70 \u003d 115666,01R.
Full cost of saturation \u003d product volume for the year * Cost 1 unit. \u003d 1000 units. * 6421.45 p. \u003d 6421.45 thousand rubles.
Sales revenue \u003d volume production per year * Copt \u003d 1000 * 9802,70 \u003d
9802.7 thousand rubles.
Profit from sales \u003d Sales revenue (excluding VAT) - Full cost of all products
9802.7 thousand rubles. -6421.45 thousand rubles. \u003d 3380.25 thousand rubles.
Profit tax, NP \u003d 24% * 3380.25 thousand rubles. \u003d 811.26 thousand rubles.
Net profit \u003d profitable sales - NP
3380.25 thousand rubles. -811,26 thousand rubles. \u003d 2568.99 thousand rubles.
Calculation of the price unit and the amount of net profit
Table 13.
Indicators The value of the indicator 1. The total cost of the unit of products, rub.
2. Profitability level of products,%
3. Wholesale price unit products, rub. 9802.70 4. Value Added Tax (18% at the rate), rub. 1764,31 5. Selling price unit products, rub. 11566.01 6. Complete cost of all products, thousand rubles. 6421.45 7. Sales revenue in wholesale prices, thousand rubles. 9802.70 8. Profit from sales, thousand rubles. 3380.25 9. Profit tax (at a rate of 24%), thousand rubles. 811.26 10. Net profit, thousand rubles. 2568.99
Using the calculated ones we can determine the critical volume of production (i.e., the pophentability) of this enterprise:
qKR \u003d z / (Copt-ZPER),
where QKR is a critical volume of production of internal terms
Z-value of constant costs for benefit products \u003d
Management costs + commercial expenses (15%) \u003d 3514,806 + 15% \u003d 4042,0269 thousand rubles.
zPER - Specific Variable Cost Nonadica Products \u003d Variables Expenses + Commercial Costs (15%) \u003d 2069.06 + 15% \u003d 2379,419 rub.
Tsopt \u003d 9802,70 rub.
qKR \u003d 4042,0269 thousand rubles ./ (9802.70 rubles / 1Od. Person. -2379,419rub. / 1Od. Prod.
Determine the stockfinancial strength:
Calculate the filing indicators of the consolidated table of the main economic indicators:
Efficiency indicators of fixed assets:
Fondo studio \u003d.
Fondancy \u003d.
/>=/>=0,3424
Salary fund:
Z.P. The main workers (piecework) + Foundation Z.P. Permanent \u003d.
531 thousand rubles. + 1350,096 thousand rubles. \u003d 1881,096 thousand rubles.
Average monthly fee of an employee:
1881,096 thousand rubles. / 12/18 \u003d 8708,77 rubles.
Developmental products in settlement by 1 operating \u003d
Developmental products in the calculation of 1 main worker \u003d
Costs for 1rup of commercial products, rub.
ProfitabilityProducts,%
Profitability of products - the ratio of profits from realization to the full costs (cost) of its production and circulation.
Profitability sales,%
Profitability of sales - the ratio from the sale of products to the sales volume for a certain period.
Profitable accuracy,%
where the assets of the enterprise are money, accounts of debtors, current funds, fixed capital and intangible asset.
Assets of the enterprise \u003d value of fixed assets + working capital + main (authorized) capital \u003d 3357.05 thousand rubles. + 601,035 thousand rubles. + (6000-3357.05-601,035) thousand rubles. \u003d 6000 thousand rubles.
Return of assets,% \u003d /\u003e
Conclusion
Conditional enterprise is profitable. Net profit amounted to 2568.99 thousand rubles. at the end of the year. The enterprise is capable of repaying short-term liabilities; High product reader.
Clean profit can be possible to increase the productivity of the enterprise by more than 1.5-1.7 rapaps of increasing production capacity by purchasing 2 types of equipment that limits the volume of manufactured products - the machine for cutting glass (1) and the production line for the hydrocarket assembly (2). But because This is associated with a symbol of increasing production areas, hiring additional base industrial workers and the emergence of other costs, it is necessary to conduct a marketing study (using the testing agents received by the enterprise), to determine the increase in and / or distribution of demand for this products in the regional market. The risk in such will be justified.
Consolidated table of basic economic indicators of the company
No. Indicators The value of the indicator 1. The volume of commercial products, thousand rubles. 11566,01 2. Volume of commercial products, N.-B. 8000 3. Profit from sales, thousand rubles. 3380.25 4. Net profit, thousand rubles. 2568.99 5. Complete cost of products, thousand rubles. 6421.45 6. Cost of fixed assets, thousand rubles. 3357.05 7. Cost of working capital, thousand rubles. 601,035 8. The number of personnel of the enterprise, people. 18 Including: the main workers 11 leaders, specialists and employees 9 9. Personnel wage fund, thousand rubles. 1881.096 10. The average monthly salary of one employee, rub. 8708.77 11. Efficiency of the use of fixed assets: 12. - Fondo studios 2.52 - Fondation 0.3424 13. The coefficient of turnover of fixed assets 19.24 14. Duration of one turnover, DN. 18.97 15. Production product production: - per working, thousand rubles. 642,566 - per basic worker, thousand rubles. 1051,455 16. Costs for 1 ruble of commercial products, rub. 0.55 17. Profitability of products,% 52.64 18. Profitability of sales,% 29.23 19. The profitability of assets,% 42.81 20. Critical volume of production, units. 544.50
Bibliography:
1. Novitsky N.M. Organization of production at enterprises - M.: Finance and Statistics, 2002
2. Economy Pins / Ed. N.A.Safronova - M.: Lawyer, 2004.
3. Tax codex.
4. Labor codec.
5. Merkushova N.I.Economy organization (enterprises). Educational and methodical manual. Samarasinsky Institute of Management, Samara, 2005.
6. Rezbergb. A., Lozovsky L. Sh., Starodubtseva E. B. Contemporarician dictionary. 5th ed., Pererab. and add. - M.: Infra-M, 2007. - 495 S.- (B-Quality Infra-M).
Production and economic activity. The sphere of production and economic activity of the enterprise includes processes of production, reproduction and circulation. Production processes ensure the implementation of the tasks of the preparation and development of the release of new products, the manufacture of industrial products and the performance of services, maintenance of production. Work on updating the main production assets, expansion and technical re-equipment of enterprises, training and retraining of personnel relate to reproduction processes. Processes of circulation include logistical maintenance and sales of finished products.
The company independently plans its production and economic activities and determines the development prospects based on the demand for produced products, work and services and the need to ensure the production and social development of the enterprise, increasing the personal income of his employees. The basis of the plans constitutes contracts concluded with consumers of products and services and suppliers of material and technical resources. The company also performs work and supplies for state needs. In the preparation of plans, the company coordinates in the city administration, the area of \u200b\u200bthe event, which can cause environmental, social, demographic and other consequences affecting the interests of the population of the territory.
Enterprises based on market opportunities, potential partner opportunities, information on price movement are organized by the material and technical supply of own production by purchasing resources carried out both directly from consumers and in wholesale organizations, through mediation organizations, on commodity exchanges.
The relations of the enterprise with other enterprises, organizations and citizens in all areas of economic activities are based on contracts. At the same time, enterprises in their activities should take into account the interests of consumers, their requirements for product quality, works and services.
Economic activities. Enterprises, regardless of the ownership of the enterprise and other property, operate on the principles of economic calculation. The economic calculation, as is well known, means that the company must reimburse the cash costs for the production of products at the expense of revenue from its implementation and ensure profit. Under the conditions of economic calculation, the company has full economic independence. It carries out a set of workers, acquires equipment, raw materials and materials, organizes the production process, sells products, has a complete accounting and reporting system with the identification of economic activities.
The company sells its products at prices established by independently or on a contractual basis, and in cases established by law - at state prices.
In all enterprises, the main generalizing indicator of financial results is profit. Profit remaining from the enterprise after paying taxes and other payments to the budget (net profit) enters its full order. The company independently determines the use of net profit. It is sent to solving the tasks of the technical and organizational development of production, strengthening its material and technical base, conducting scientific research, on the social development of the team. Part of net profit can be transferred to the property of members of the team. Its size and distribution procedure between members of the team are determined by the Board of the enterprise.
Labor income of each employee depend on its personal labor deposit and final results of the enterprise. Revenues are regulated by taxes and maximum dimensions are not limited; Forms, systems, the size of remuneration and other revenues of employees are established by the company independently on the basis of a contract system.
Enterprises independently organize financial activities. They have the right to discover the bank account for the storage of all funds and the implementation of all types of monetary operations, enjoy a bank loan on a commercial contractual basis. The source of the formation of financial resources of the company is profits, depreciation deductions, funds received from the sale of securities, mutual and other contributions of members of the labor collective and other receipts.
Foreign economic activity of the enterprise. Each enterprise has the right to independently exercise foreign economic activity, guided by law. To implement this right, enterprises can create joint venture companies, foreign trade firms with foreign firms, to conclude agreements on joint scientific, industrial and trading activities with foreign firms. Currency revenue is credited to the currency balance account of the enterprise and can be used by them alone. Part of the funds received by the company deducts to republican and local budgets.
Social activities. Social development, improved working conditions, compulsory social and health insurance and social security of employees of enterprises and their families are regulated by law. The company is obliged to provide its employees safe working conditions and is responsible in the procedure established by law for damage caused by their health and ability to work.
The company can independently establish additional vacation for its employees, a shortened working day and other benefits, as well as encourage employees of organizations serving the labor team and not part of the enterprise.
The management of the enterprise is carried out in accordance with the legislation and the statute of the enterprise. It independently determines the structure of the management bodies and the costs of their content. The owner of the property implements its enterprise management rights directly or through the authorities authorized by him. The owner or authorized bodies can fully or partially delegate these rights to the Higher Enterprise Management Authority (Council, Board, etc.), provided for by its Charter. Features of the management of enterprises of individual organizational and legal forms are governed by the relevant legislative acts of the Russian Federation.
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Scientific Aspect No. 1 - 2013 - Samara: Publishing House "Aspect", 2012. - 228c. Signed for print 10.04.2013. Cooker paper. Print operational. Format 120x168 1/8. Volume 22.5p.l.
Scientific Aspect No. 4 - 2012 - Samara: Publishing House "Aspect", 2012. - T.1-2. - 304 p. Signed to print 10.01.2013. Cooker paper. Print operational. Format 120x168 1/8. Volume 38p.L.
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The concept of production activities and its main elements
Lapina Daria Alekseevna - Student of the Volgograd State Technical University. (VolgGTU, Volgograd)
Annotation: This article discusses elements of production. Their importance in improving the efficiency and quality of products manufactured. The planning, management, organization, rationing, and their functions that have a direct impact on the products produced are considered.
Keywords:Production, planning, management (management functions), organization (organization functions), rationing (normalization functions).
Introduction
The main characteristic of any economic entity acting in a market economy is the implementation of industrial activities. At the same time, production activities are carried out in a variety of forms, in various sectors of the economy by individuals and legal entities. These are activities for the production of not only material benefits, but also intangible (in education, health, culture, science, etc.), including the provision of various services in all areas, which is defined in the All-Russian classifier for the types of economic activity, products and services (OCDP), Approved by the Resolution of the State Standard of Russia of August 6, 1993 No. 17.
Summarizing all aspects and forms of manifestation, production activities can be identified as a set of actions of workers using the work of the work necessary to transform resources into finished products, including the production and processing of various types of raw materials, construction, the provision of various types of services.
The purpose of the manufacturing activity of the enterprise is the release of the product, its implementation and profit.
The production activities of the Organization develops from production processes, which consist of economic operations: supplying and procurement, directly manufacturing, financial and sales and organizational activities. To implement all the combination of production processes and the implementation of industrial activities at the enterprise, a production system is formed, consisting of a set of interrelated and interdependent components, which usually understand the various resources necessary for production, and the result of production. The product as the purpose of the creation and actions of the production system acts in the process of manufacture in different types relative to its source material and readiness. Product production There are a specific technology, in accordance with which the transformation of costs into products is completed.
The composition of production elements determine the technological schemes.
Each element of the manufacturing system under consideration acts in production as an independent system consisting of simpler components. Systems differ in their goals, have specific characteristics and factors, obey the objective laws of the economy.
The production management system is a set of interrelated functions and structural elements that implement the production tasks and goals.
Managing production activities, first of all, is carried out through a set of functions. They are diverse and can concern different objects, activities, tasks, etc.
The control functions characterize the separation, labor specialization in the field of management and determine the main stages of implementing the impact on the relationship of people in the process of production, coordination, motivation, accounting, control, analysis and regulation.
The organization's function is related to the control system, characterizing its inherent properties, structure, composition, relationship, and the process of interaction of the specified elements. In addition, this feature is related to the organization of the management of the system and the organization of work on the implementation of each control function. In relation to the manufacturing unit of the enterprise or a separate workshop, the organization's function primarily reflects the structure of manageable and managerial systems that ensure the production process and targeted impact on the team of people implementing this process.
The management organization is a set of techniques and methods of a rational combination of elements and links of the control system, and its relationship with a managed object and other control systems in time and space. In this meaning, the management organization ensures the creation of the most favorable conditions for achieving the goals for the established period of time at the minimum cost of production resources.
The normization function should be considered as the process of developing scientifically based calculated values \u200b\u200bestablishing a quantitative and qualitative assessment of the various elements used in the production and management process. This feature has an impact on the behavior of the object, clear and strict standards disciplines the development and implementation of production tasks, provides a uniform and rhythmic course of production, its high efficiency. Calendar-planned standards (production cycles, sizes of parties, trays, etc.) are calculated on this function, it is the basis of planning, determine the duration and procedure for the movement of labor items in the production process.
The planning function takes a central place among all control functions, as it is designed to strictly regulate the behavior of the object in the process of implementing the goals set before him. It provides for the definition of specific tasks to each division on various planned periods and the development of production programs.
Conclusion
Management, planning, organization All of these stages have a direct impact on the level of activation of the activities of the management and management apparatus. The high quality of the developed programs, especially with the help of computer and economic and mathematical methods, their strict linkage in all divisions of enterprises and workshops, consistency with the available material, financial and labor resources can most effectively manage production.
Bibliography:
1. Abryutin M.S., Grachev A.V. Analysis of the financial and economic activity of the enterprise.
2. Astakhov V.P. Analysis of the financial sustainability of the company and procedures related to bankruptcy. - M.: Ace-89, 2000.
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Production and economic activities of the enterprise
Introduction
Calculated part
1.3 Labor resources
Conclusion
Introduction
production Finance Entrepreneurship
Over the past one and a half decades in Russia, the process of forming market relations is intensively underway. The best development contributes to entrepreneurial activities. The company is the main link of the market economy, since only with the help of firms there is an intensive functioning and development of market relations. The behavior of the company on the market is of great importance not only for entrepreneur and employees of the company, but also for other groups of subjects. The study of the behavior of firms is a prerequisite for the development of economic agents of adequate decisions both on micro and on the macro level. The company as an economic phenomenon integrates and organizes the economy at the micro level. The aggregate of the same firms determines the effectiveness of the national, regional and global economy as a whole. The company is always in the center of the market economy, and its functioning directly affects market relations.
The purpose of this work is to study the production activities of the enterprise, acquiring the skills of calculations of various indicators of the production and economic activity of the enterprise.
Calculated part
1. Industrial resources of the enterprise and its production potential
1.1. The main funds of the enterprise.
Calculate the average annual value of the Groups of the main production facilities in the current year. The calculation is made by the formula
OPFSR \u003d OPNG + (OPFVV * FM) / 12 - [OPFSIB (12 - M)] / 12,
Where the OPFGG is the cost of fixed assets at the end of the year;
OPNG - the cost of fixed assets at the beginning of the year
OPFVA - the cost of fixed assets introduced during the year
OPFSIB - the value of the fixed assets dropped during the year
FM is the number of months of functioning of the entered fixed assets;
F l - liquidation cost;
M is the number of months of functioning of retired fixed assets.
The results of calculations of the average annual cost of the OPF are shown in Table 1-p.
We will calculate depreciation deductions for the year and month using a linear method of depreciation.
Calculation of depreciation on the OPF Groups per year is made at the average annual cost of the OPF, useful life, taking into account the liquidation value by the formula
Agode \u003d (OPFSR - L) / C, where
L - liquidation value, thousand rubles,
C - useful life, years.
The liquidation value is determined
L \u003d OPFSR * l / 100,
goting - liquidation cost,%
Depreciation deductions per month are determined
AM \u003d AGD / 12
The results of depreciation calculations are presented in Table 2-p.
Table 1-p
|
Groups and OPF types |
Useful life (years), etc. |
Liquidation cost (in%), l |
Annual rate of depreciation (%) N a |
The cost of the OPF at the beginning of the year, thousand rubles. |
Average annual value, rub. |
The amount of annual depreciation deductions, thousand rubles. |
||||||
|
inputs |
Written off by. |
all OPF G.4 + gr.5-gr.6 SSG |
structure |
annual ag |
monthly Aezh |
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|
Constructions |
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Machines and equipment, power machines and equipment |
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|
a) tractor |
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Working machinery and equipment: |
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|
a) metal cutting equipment |
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b) lifting and handling machinery and equipment |
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c) machinery and equipment for electric welding and cutting |
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d) computing |
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Other machines and equipment |
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Vehicles |
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|
a) buses |
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Instruments |
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|
Production and Economic Inventory and Accessories |
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We will calculate the annual depreciation deductions for metal-cutting equipment by the method of a reduced residue.
In this case, the raising coefficient is applied to calculate the depreciation. We will take it equal to 2. In this case, the annual rate of depreciation will be 22%. The calculation is made taking into account the residual value at the end of the period.
The calculation of annual depreciation deductions is presented in Table 2-p.
Table 2-p
|
Annual depreciation, thousand rubles. |
||||
|
9 (half a year) |
||||
The calculation of depreciation deductions by the method of a reduced residue is conveniently used for small enterprises recently opened, the duration of which is unknown. This accounting method helps to write off most of the cost during the first years of the enterprise functioning.
Calculate the annual depreciation deductions on vehicles by the method of writing the cost in the amount of the number of useful use.
The amount of the number of years for vehicles 1 + 2 + 3 + ... +16 + 17 \u003d 153
Then in the 1st year it is written off 17/153 from 125.3 thousand rubles., In the 2nd year 16/153 from 125.3 thousand rubles, and so on. The results of the calculations are presented in Table 12.
Table 3rd
|
Residual cost at the beginning of the year |
Annual depreciation, thousand rubles. |
Depreciation by a growing outcome |
Residual value at the end of the year |
||
The write-off of depreciation deductions by the method of years of useful use also allows you to write up in the first years most of the cost of fixed assets.
1. Industrial resources of the enterprise and its production potential
1.1 Calculation of production capacity and actual output
Calculate the production capacity of the enterprise PM
The number of calendar days is 365.
Number of weekends and holidays - 108 days
Maximum possible number of working days \u003d 365 - 108 \u003d 257 days
The number of working days, taking into account the planned downtime \u003d 257 * (1 - 0.1) \u003d 231.3 days
Working hours, taking into account downtime \u003d 231.3 * 8 \u003d 1850.4 hours
Number of units of metal cutting equipment \u003d Cost of metal-cutting equipment / Price unit of metal-cutting equipment \u003d 275/5 \u003d 55 pcs.
Maximum possible production (production capacity) \u003d 55 * 1850.4 / 49,2 \u003d 2068,5? 2068 units.
The actual amount of products issued \u003d 2068 * 0.82 \u003d 1695.76. ? 1696 units.
1.2 Raw Material Resources
We will calculate the material costs for the production of products (MW). The results of the calculations of raw materials and materials are presented in table 4-p.
The results of calculating components and semi-finished products are presented in Table 5-p.
Table 4-p
|
Assembly number and details |
Number of parts on the product |
Waste (gr.3-gr.4) |
Price per 1 kg |
Cost, rub. |
|||||||
|
materials |
materials |
||||||||||
|
on the node (gr high gr.6) |
on the set (gr.8h gr.2) |
on the node (gr.5x gr. 7) |
on the set (gr.10x gr.2) |
||||||||
Table 5-p
|
Name of components and semi-finished products |
Consumption rate |
Vacation price of the product, rub. Cope. |
Cost of components on the product, rub. / Cop. |
|||
|
Electric motor |
||||||
|
Electric generator |
||||||
|
Speedometer |
||||||
|
Manometer |
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|
Bearing |
||||||
|
Drive belts |
||||||
Transport and procurement costs (TZR) are calculated by the formula:
TZR \u003d s cm x to 1 + s pf x to 2,
Where s cm is the cost of raw materials and materials per set (sum. 9, table. 4-p),
Since PF - the cost of purchased semi-finished products for the kit (total gr.6, Table 5-p),
TZR \u003d 19 625,4 * 0.11 + 5826.5 * 0.04 \u003d 2391,85 rub.
MZ D \u003d s cm + z PF + TZR \u003d 19 625,4 + 5826,5 + 2391,85 \u003d 27843.75 rub.
The material costs for the entire volume of products are determined taking into account the calculated actual production of products in f.
MH \u003d MZ UF X in F \u003d 27843.75 * 1696 \u003d 47 223 000 rubles. \u003d 47 223 thousand rubles.
1.3 Labor resources
Calculate the labor costs for the production of products. The calculation results are presented in Table 6-P
Table 6-p
|
Number of the assembly node and parts included in it |
Number of details on one product and assembly |
normated ZP |
||
|
on the detail |
at the kit |
|||
The normalized salary for one product is 352.69 rubles.
Under the main salary, it is customary to understand:
- payments for spent time, for the quantity and quality of work performed with timeless, piecework and progressive payment;
- surcharges due to deviations from the normal working conditions, for overtime, for work at night and on holidays, etc.;
- payment of downtime is not due to the fault of the employee;
- Prizes, premium allowances, etc.
In this course, the main salary of production workers includes:
a) the normalized salary per set (product) (z n),
b) Prize (Prem),
c) Ural coefficient (to y).
The main salary can be determined by the formula:
S o \u003d z n + prem + to
a) The normalized salary on the product (z n) is determined by the result of c. 4 table. 6-p "Calculation of a normalized salary for one product."
b) Prize conditionally can be taken in the amount of 50% of the normalized salary:
N \u003d zn * 50% / 100% \u003d 352.69 * 0.5 \u003d 176,35 rub.
c) Ural coefficient has been established in the amount of 15% of the amount of normalized salary and award:
Ku \u003d (zn + n) * 15% / 100% \u003d (352.69 + 176.35) * 0.15 \u003d 79.35 rubles.
ZO \u003d 352.69 + 176,35 + 79.35 \u003d 608,39 rub.
Additional wages are charged to employees not for actually developed time or work performed, but in accordance with applicable law. These include:
- payment of the next holidays of workers;
- payment of preferential hours of adolescents;
- payment of the time of the implementation of state and public duties, etc.
It is included in the cost of the cost of calculating in proportion to the main wage or by creating reserves.
An additional salary (s) is usually about 10% of the main salary.
Health \u003d zo * 10% / 100% \u003d 608.39 * 0.1 \u003d 60,84 rub.
In addition to the main and additional salary, the cost of social needs are included in the cost, which are members of the unified social tax deductions for social needs include deductions: to the Pension Fund, the Compulsory Medical Insurance Fund, the Social Insurance Fund. Social needs deductions are made from the amount of the main and additional wages;
Social insurance deductions (about CH) currently account for about 26% of (s OSN + Z D).
Osn \u003d (608.39 + 60,84) * 0.26 \u003d 174 rubles.
Thus, labor costs included in the cost of the product will be:
TK DF \u003d Z O + Z D + O CH \u003d 608.39 + 60.84 + 174 \u003d 843,23 rub.
Where the TK is labor costs;
S o - salary of the main production workers;
S d - additional salary;
About CH - the amount of deductions for social needs.
2. Current costs of production and sales
1) Considerate the calculation of the total cost of the unit of products.
Calculation is a system of calculations by which the cost of all commercial products and its parts is determined, the cost of specific types of products, the amount of costs of individual enterprise divisions on the production and sale of products.
Calculation of cost is necessary to determine the price of a unit of products, the compassion of the cost of the enterprise with the results of its production and economic activities, determining the level of efficiency of the enterprise and other purposes
To calculate the cost of the cost of products, costs are classified by expenses.
Calculation is presented in Table 7-p.
Table 7-p
|
Article expenditure |
The amount of rubles. |
|||
|
Raw materials and materials (s cm) |
||||
|
Purchased and components and semi-finished products (s PF) |
||||
|
Return waste (deducted) |
||||
|
Transport and procurement costs (TZR) |
||||
|
Total material costs (p1 + pR2 - P3 + P4) (MZ unit) |
||||
|
The main salary of production workers (s) |
||||
|
Additional wages of production workers (s) |
||||
|
Social deductions (about CH) |
||||
|
Total labor costs (pp 6 + pR8 + pR8) (TK units) |
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|
Expenses for the preparation and development of production (7%) |
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|
Expenses for the maintenance and operation of equipment (70%) |
||||
|
Workshop costs (110%) |
||||
|
TOTAL COOP COST (STR8 + PR9 + p10 + p11 + p12) |
||||
|
Hostess-based expenses (130%) |
||||
|
Other manufacturing costs (0.5%) |
||||
|
TOTAL PRODUCTION COST (ST13 + P14 + P15) (S) |
||||
|
Exproductive costs (2%) |
||||
|
Total total cost (p16 + p17) (s full. |
||||
|
profit (20%) |
||||
|
Price vacation |
||||
|
Trading markup |
||||
|
Retail price |
The costs of individual calculation articles are determined in the following order:
a) Direct costs (which include articles 1-9) are calculated by the regulatory method. In the calculation, they are filled in calculations performed in sections 1.3 and 1.4 course work.
b) indirect costs (which include Articles 10 - 12, 14, 15 and 17) are distributed to the cost of various methods in proportion to any conditional database. Approximate distribution standards according to the relevant articles are given in Table. 9-p.
As a conditional base in the course work, it is accepted for articles 10-14 - the main salary of production workers, for article 15 - workshop costs, for article 17 - production cost.
The cost structure indicates that this type of product is material consumption - material costs are 88.6% of the total cost of the product. In this regard, the real reserve of cost reduction is to reduce the norms of consumption for raw materials and materials by reducing waste.
2) The total cost (s full) of the annual production volume is calculated as a product of the total cost of the unit of products and the actual volume of the products defined in paragraph 1.2 of the tasks 1.
S full \u003d s full. Won x in f.
SPEF \u003d 30 787,16 * 1696 \u003d 52 215 023.36 rub. \u003d 52 215.02 thousand rubles.
3) Product sales price by the cost method can be determined by the method of complete costs, the method of standard costs and the method of direct costs. In the course work it is advisable to use the method of full costs.
The full cost method is a way of forming prices based on all costs that are written off per unit of a particular product and to which the profitable profit is added. The method is applied by enterprises whose position is close to the monopoly and product sales are practically guaranteed.
The selling price per unit of products (CP) can be defined as:
C OTD \u003d S full + n,
Where s is full - the full cost of the product, rub.;
P - Profit, rub.
Profit (P) is calculated by multiplying the total cost at a given level of profitability of this product. The level of profitability that satisfies the enterprise is established at the enterprise independently taking into account the costs that the enterprise should produce from the profits, the price level of competitors and market conditions of this product. The paper proposes to establish the level of profitability of products of 20% of the total cost.
Retail price (C p) is determined by the formula:
C p \u003d C OTV + VAT + TN,
Where VAT is a value added tax - 18% of (C OTP - MH), rub.,
TN - trading allowance -15% of (C OPB + VAT), rub.
RP \u003d C SPO X in f.
3. The need for working capital enterprises
Regulatory of working capital (N Owner) is the minimum required amount of money that ensures the continuity of the work of the enterprise. The overall standard of working capital, or the cumulative need for working capital of the enterprise, is defined as the sum of private standards calculated on individual elements of working capital.
The calculation is based on the formula:
N OVr \u003d H Pz + N NZP + N GP + N,
Where H PZ is a norm of working capital in production reserves;
Nzp is a norm of working capital in unfinished production;
N GP - standard of working capital in finished products;
H Other is the standard of working capital in other reserves.
The OS standard in material reserves is determined by the formula:
Refinery \u003d m / 360 * n \u003d 47 223/360 * (28 + 5 + 8) \u003d 5378,18 руб.
Where m / 360 is the average daily consumption of raw materials and materials, rub.,
n - reserve rate, day.
The rate of working capital in the materials group takes into account the time of stay in the current, insurance and transport reserves.
The OS standard in unfinished production is determined by the formula:
NNPP \u003d SPR / 360 * TC * KNZ \u003d 51 191.2 / 360 * 26 * 0.6 \u003d 2218.3 rubles.
Where SPR / 360 is the production cost of products per day, rub.,
TC - the duration of the production cycle, day,
Cost increases in the rate.
The operative standard in finished products is determined by the formula:
NGP \u003d SPIL / 360 * T \u003d 52 215.03 / 360 * 6 \u003d 870.25 rub.
Where SPEF / 360 is the total cost of products per day, rub.
t - the reserve of the finished product, day.
The standard of working capital in other stocks can be determined by the formula:
NPROP \u003d PRZ / 360 * K \u003d 4600/360 * 39 \u003d 498.33 thousand rubles.
Where Prz / 360 is one-day consumption of other stocks, rub.
k is the reserve rate of other stocks, day.
The results of the calculations are reduced to the 9-p table.
Table 9-p. Calculation of need for working capital
|
Regulatory of working capital |
Amount, thousand rubles. |
||
|
Regulatory of working capital in material reserves |
|||
|
Regulatory of working capital in unfinished production |
|||
|
Regulatory of working capital in finished products |
|||
|
Regulatory of working capital in other stocks |
|||
|
General standard of working capital |
4. Financial results of the enterprise
The financial results of the enterprise are characterized by the amount of profit or losses incurred. Proceeds from the sale of products and the cost of realized products are calculated in the task 2. Other income and expenses obtained and incurred by the enterprise are presented in Table. 8th. Profit tax rate Take equal to 24%. The taxation is subject to all profits obtained by the company. Profit (loss) of the reporting period (Balance Profit) of the enterprise PB is defined as:
P b \u003d p + p pr + n VD,
Where n r - profit (loss) from the sale of products, thousand rubles,
PR - Profit (loss) from other implementation, thousand rubles,
PD - Profit (loss) from non-decalization activities, thousand rubles.
P p \u003d Rp - s full
P PR \u003d D PR - PR,
where is other operating income, thousand rubles,
PR - other operating expenses, thousand rubles.
N VD \u003d D VD - R AL,
Where DD is non-revenue income, thousand rubles,
RD - non-union costs, thousand rubles.
The income tax is calculated by the formula:
Where n - taxable profit, thousand rubles. (in our case n \u003d p b),
With NP - income tax rate,%
Net profit (P h) is defined as:
P h \u003d n b - n.
The results of calculations are reduced in Table. 10-p.
Table 10-p. Financial results of the enterprise
|
Name |
Amount, thousand rubles. |
||
|
I. Revenues and expenses on ordinary activities (production and sales of products) |
|||
|
Revenue (net) from the sale of goods, products, works, services (without VAT) |
|||
|
Cost of goods sold, products, works, services |
|||
|
Profit (loss) from sales (product sales) |
|||
|
II. Operating income and expenses (other implementation) |
|||
|
Other operating income (income from other implementation) |
|||
|
Other operating costs (expenses from other implementation) |
|||
|
Profit (loss) from other implementation |
|||
|
III. Nonealization income and expenses (non-engineering activities) |
|||
|
Nonealization revenues |
|||
|
Nonealization expenses |
|||
|
Profit (loss) from other non-realization) |
|||
|
Total for the reporting period |
|||
|
Profit (loss) of the reporting period (Balance Profit) |
|||
|
Profit Tax |
|||
|
Net profit (profit, remaining at the disposal of the enterprise) |
5. Risk of entrepreneurial activity
The risk assessment is carried out within the framework of the theory of the operational lever.
The concept of the operational lever is based on the fact that there are constant costs that do not change in a rather wide range of changes in production volumes, and variable costs, directly proportional to this volume. When increasing or reducing production volumes, the relationship between variables and constant costs (operating lever) is changing and the result is increasing or declining disproportionately change the amount of activity. The study of the effect of the operating lever is to assess the impact on the profit of sales changes.
1) To determine the amount of constant and variables of current production costs, make a classification of the costs of the costs shown in Table. 6-p, on conditionally permanent and conditionally variables.
According to the degree of dependence on the volume of production, costs are divided into conditional variables and conditionally constant.
Conditionally variables (proportional) are costs, the amount of which depends directly from the change in the volume of production (the salary of production workers, the costs of raw materials, materials, etc.).
Conditionally constant (disproportionate) is expenses, the absolute value of which, with a change in production, does not change or change slightly (depreciation of the building, heating fuel, energy for the lighting of the premises, wages of management personnel).
2) Critical production volume (break-even point)
The break-even point is such a volume of product sales at which the income received is reimbursed by all costs and expenses, but do not allow to make a profit, in other words, this is the lower limit of production in which the profit is zero. The break-even point is characterized by the following indicators:
- Critical sales volume, pcs.
- threshold of profitability, rub.
- stock of financial strength, rub.
The critical volume of sales of Q of Kr - this is a volume of sales at which the profit is zero and is determined from the condition
VP \u003d RP - S full \u003d 0
according to the formula:
Where and post - the constant costs of production on the actual output of products;
And lane variable costs per unit production.
Threshold of profitability, rub. - This is such a revenue from the implementation at which the company no longer has losses, but does not receive and profit:
P Ф Пет \u003d q Kr * C OTP
The stock of financial strength is the amount on which an enterprise can afford to reduce revenue without leaving the profits zone.
By the meaning of the relative indicator of the stock of financial strength, one can judge the entrepreneurial risk to obtain a loss. The higher the positive value of this indicator, the lower the entrepreneurial risk. The entrepreneurial risk in the area of \u200b\u200bthe zero value of the indicator corresponding to the critical point becomes greater.
In relative terms, the stock of financial strength is defined as:
The power of the operating lever (si is determined by the ratio of gross margin (VM) and gross profit (VP):
This indicator is largely adapted to serve as a measure of entrepreneurial risk. Its value as the actual volume of product sales approaches the break-even point is growing very quickly.
The negative values \u200b\u200bof the stock of financial strength and the forces of the operating lever indicate that the actual production volume of production, the price and level of current costs are as follows that they cannot lead to profit.
Calculations to assess the change in these indicators with the full and estimated use of production capacity, as well as at the critical amount of production (break-even point), it should be submitted to Table 11-p.
Table 11-p. Risk of entrepreneurial activity
|
Name of the indicator |
Values \u200b\u200bof indicators |
|||
|
With the actual production volume |
With full use of PM |
Under critical production |
||
|
1. Sales (production volume), pcs. |
||||
|
2. Price unit products, rub |
||||
|
3. Gross revenue, thousand rubles |
||||
|
4. Gross costs, thousand rubles |
||||
|
5. Permanent costs, thousand rubles |
||||
|
6. Variable costs, thousand rubles |
||||
|
7. Specific cost variables, rub |
||||
|
8. Break-sufficiency point, pcs |
||||
|
9. Gross margin, thousand rubles |
||||
|
10. Gross profit, thousand rubles |
||||
|
11 Power of the operating lever |
||||
|
12 financial strength |
The utilization rate of production capacity is high, so the stock of financial strength is quite high.
6. Efficiency of industrial and financial activities
The concept and indicators of the activities of the enterprise are based on the basis of comparing the results of its activities with the resources involved (consumed) or with the cost implemented.
On the production and financial results of the activities of the enterprise, consumed by the resources and the costs carried out by them can be judged by the data and the results of the calculations carried out earlier.
All calculations of performance indicators are reduced in Table. 12-R.
Table 12-p. Efficiency of enterprise activities
|
Name of the indicator |
Formula for calculation |
The value of the indicator |
|||
|
1. Efficiency of using fixed assets |
|||||
|
FondoOstitch |
|||||
|
Fondarity |
|||||
|
Profitability of fixed assets |
|||||
|
2. The effectiveness of the use of material resources |
|||||
|
Material student |
|||||
|
Material intensity |
|||||
|
3. The effectiveness of current production costs |
|||||
|
Costs for 1 rub. Commodity products |
|||||
|
Profitability of products |
|||||
|
Profitability Sales |
|||||
|
4. The effectiveness of the use of current assets |
|||||
|
Turnover coefficient |
|||||
|
Coefficient consolidation |
|||||
|
Duration of one turnover of revolving assets |
Conclusion
In general, the manufacturing activity of the enterprise can be appreciated as successful - the activities of the enterprise brings profit, the profitability of production is 44.5%. The company has a solid stock of financial strength, the actual production volume of products is significantly higher than critical.
Also, the enterprise has high rates of return of fixed assets and high indicators of turnover turnover.
The activities of the enterprise are profitable and successful and difficult to give certain recommendations to improve its activities.
List of used literature
redevelopment resource Finance Entrepreneurship
1. Volkov O.I. Economics of the enterprise: course of lectures: studies. Manual for universities / O.I. Volkov, V.K. Sklyarenko. - M.: Infra-M, 2009. - 280 s.
2. Safronov N.A. Economics of the organization (enterprise): studies. For media. prof. Education / N.A. Safronov. - 2nd ed., With change - M.: Magister, 2008. - 256 p.
3. Economics of the organization (enterprises, firms): studies. For universities / ed. B.N. Chernysheva, V.Ya. Gorphinkel. - M.: University Textbook, 2008. - 536 p.
4. Enterprise Economy (firm): studies. For universities / ed. O.I. Volkova, O.V. Devyatkina. - 3rd ed., Pererab. and add. - M.: Infra-M, 2008. - 604 p.
5. Company economy: studies. Manual / Ed. A.N. Ryakhovskaya. - M.: Magister, 2009. - 26 p.
6. Company economy: studies. Manual / Ed. T.V. Moravian. - 4th ed., Ched. - M.: Academy, 2008. - 400 p.
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