Types of enterprises by industry. Signs of the classification of enterprises
Enterprise economics: lecture notes Elena Alekseevna Dushenkina
1. Classification of enterprises
1. Classification of enterprises
There are several types of business classifications.
The main classification signs enterprises are:
1) industry and subject specialization;
2) production structure;
3) the size of the enterprise.
The main ones are industry differences manufactured products. According to this classification enterprises are divided into:
1) industrial;
2) agricultural;
3) enterprises of transport, communications, construction.
Industry are traditionally divided into two large industry groups: mining and processing industry. In turn, the processing industry is divided into light, food, heavy industries, etc.
In practice, it is rare to find enterprises whose industry affiliation can be clearly defined. As a rule, most of them have intersectoral structure... In this regard, enterprises are divided into:
1) highly specialized;
2) multidisciplinary;
3) combined.
Highly specialized enterprises that manufacture a limited range of products of mass or large-scale production are considered. TO multidisciplinary include enterprises that produce a wide range of products for various purposes - most often found in industry and agriculture. Combined enterprises are most often found in the chemical, textile and metallurgical industries, in agriculture. The essence of the combination of production is that one type of raw material or finished product at the same enterprise is transformed in parallel or sequentially into another, and then into the next type.
The most difficult form of combining production is the integrated use of raw materials for the manufacture of products that are different in structure and chemical composition, when, on the basis of the same raw materials, the enterprise produces products that are different in characteristics, purpose and manufacturing technology.
Grouping of enterprises by enterprise size received the most widespread use. As a rule, all enterprises are divided into three groups: small (up to 50 employees), medium (from 50 to 500 (rarely up to 300)) and large (over 500 employees). When assigning an enterprise to one of the groups, the following can be used indicators:
1) the number of employees;
2) the cost of manufactured products;
3) the cost of fixed assets.
There is no single international standard for differentiating enterprises, dividing them into small, medium and large ones. It all depends on the specific situation, the level of development, the type of economy, its sectoral structure. Basically, the classification is based on the number of employees with differentiation by sectors of the economy.
Small enterprises in industry, construction and transport began to include enterprises with up to 100 employees, in agriculture - up to 60 people, in retail trade and consumer services - up to 30 people, in other industries - up to 50 people. At the same time, the average number of employees who are not on the staff of the enterprise is added to the average annual number of employees. These criteria (taking into account world practice) are conditional criteria for dividing enterprises by size.
By field of activity are subdivided into enterprises of the production and non-production spheres.
By the nature of the consumed raw materials they are divided into extractive industries and manufacturing enterprises.
By ownership enterprises are subdivided into state, municipal, private, cooperative, etc.
By the scale of entrepreneurial activity enterprises can be subdivided into the following types:
1) an individual enterprise: any creative activity of one person and his family;
2) collective enterprise.
By working time during the year are subdivided into year-round enterprises, seasonal enterprises.
By specialization level enterprises are divided into:
1) specialized - these enterprises produce a certain range of products;
2) universal - these enterprises manufacture a wide range of products;
3) mixed - these enterprises occupy an intermediate place between specialized and universal enterprises.
By the degree of production automation enterprises are divided into automated, partly automated, mechanized, partly mechanized, machine-manual and manual.
By the nature of the activity enterprises are:
1) non-commercial - not related to the sale of products for the sake of enrichment (charitable activities);
2) commercial - income-generating enterprises. This type of occupation is usually called business.
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The entrepreneurial sector of the national economy usually has a huge number of enterprises, which for the purposes of economic analysis are grouped according to a number of essential characteristics.
The most common are classifications by forms of ownership, size, nature of activity, industry, dominant factor of production, legal status.
By forms of ownership, enterprises are subdivided into:
- - private, which can exist either as completely independent, independent firms, or in the form of associations and their constituent parts. Private firms include those firms in which the state has a share of capital (but not predominant);
- - state, which are understood as purely state (including municipal), where capital and management are fully owned by the state, and mixed, where the state owns most of the capital or plays a decisive role in management. On the recommendation of the Organization for Economic Cooperation and Development (OECD), state enterprises should be considered enterprises in which state bodies own the majority of the capital (over 50%), and / or those that are controlled by them (through government officials working at the enterprise).
Of these two categories of enterprises, mixed are often distinguished, that is, enterprises with a significant or predominant share of the state in the capital. This category of enterprises sometimes occupies a significant place in the economic life of the country, for example, in Russia at the end of the 90s, when, as a result of privatization, the state retained a stake in many privatized enterprises (a quarter of all employed workers work at these enterprises).
By size, enterprises are subdivided into:
- - small,
- - medium,
- - large.
Based on two main parameters - the number of employees and the volume of production (sales).
In terms of number, small enterprises usually predominate (in Russia, they account for about half of the total number of enterprises).
Small business is defined differently in different countries. According to the law "On state support of small business in the Russian Federation" of June 14, 1995 in our country, these include those where the average number of employees does not exceed 30 people in retail trade and consumer services, 50 people in wholesale trade, scientific and technical sphere, agriculture - 60 people, in transport, construction and industry - 100 people
Classification of firms by the nature of their activities:
- - production
- - non-production
Assumes their division into producing material goods (consumer or investment goods) and services.
The classification of enterprises by industry sector divides them into:
- - industrial,
- - agricultural,
- - trading,
- - transport,
- - banking,
- - insurance, etc.
The classification of enterprises on the basis of the dominant factor of production provides for:
- - laborious,
- - capital intensive,
- - material-intensive,
- - science intensive.
According to the legal status (organizational and legal forms) in Russia, the following are distinguished, first of all:
- - business partnerships and companies;
- - production cooperatives;
- - state and municipal unitary enterprises;
- - individual entrepreneurs;
- - non-profit enterprises.
1) By ownership businesses are public and private. If there is a share of state and private property in the authorized capital of a business entity, then such an enterprise has mixed form of ownership. Communal and republican are varieties of state ownership. There is the property of public and religious organizations. Enterprises with such forms of ownership have the main goal not to make a profit and increase capital, but to fulfill the statutory functions of creative unions, confessions and other similar structures.
2) By forms of management enterprises act as an open or closed joint-stock company, a limited liability company, an additional liability company, a unitary enterprise, a leased enterprise, a cooperative, a general or limited partnership, and others.
3) By size businesses are grouped as large, medium and small. Small businesses with a small headcount, profit, or sales have incentives over large ones in the form of tax breaks or other incentive mechanisms to help develop and strengthen small businesses.
4) For the participation of foreign capital joint, national and foreign. A joint the enterprise is located on the territory of the country, has a share in the authorized capital owned by foreign investors. Foreign the enterprise has one hundred percent of the authorized capital owned by legal entities or individuals of other states.
5) By industry basis enterprises belong to the sphere material production- industry, construction, agriculture, communications, transport; and intangible production- healthcare, education, trade, science, culture and others. In turn, each industry is subdivided into sub-sectors.
6) By types of associations enterprises are part of manufacturing, republican, regional, national or transnational companies. There are such varieties - concern, consortium, holding.
7) By types of crushing subsidiaries, branches and other structures are allocated with a settlement account and a stand-alone balance sheet or without them. With or without the right of a legal entity.
8) By the purpose of the activity enterprises are subdivided into commercial ( focused on increasing profits and capital), non-profit(performing other statutory tasks) or mixed.
2.3 Business and legal forms of enterprises.
Types of enterprises: private, rental, joint-stock, joint, foreign, collective and etc.
Private enterprise - this is an enterprise owned by a citizen on the basis of private property rights or to his family members on the basis of common shared property. It can be created through the purchase of state property or as a result of the creation of a new enterprise. The size of the authorized capital of a private enterprise is not limited by legislative acts and can be formed not only in cash, but also in kind (buildings, equipment, transport).
To enterprisescollective ownership in the Republic of Belarus there are: closed joint-stock companies, lease, joint ventures and business associations and partnerships based on mixed ownership.
Formation of enterprises of collective form of ownership under the legislation of the Republic of Belarus takes place as a result of: redemption by the collective of a state enterprise of all its property (the enterprise receives the status of a national one); transition of an enterprise to a lease with the right of its gradual redemption (the enterprise receives the status of a lease); voluntary association of property of citizens and legal entities on the basis of their contributions and other contributions to create collective enterprises (its legal status is a closed joint stock company); voluntary association of the property of foreign and domestic partners (the enterprise receives the status of a joint venture); voluntary association of legal entities of various forms of ownership into economic associations and partnerships (the legal status of such associations is concerns, associations, corporations, syndicates, partnerships, etc.). The main feature of a collective enterprise is that only its employees are its co-owners.
Rent - this is commercial use of the lessor's property for a fee. The right to lease the property belongs to the owner. The decision on the formation of a rental company is taken by the work collective at a meeting or conference by at least 2/3 of votes. The leased enterprise acts on the basis of the Lease Agreement and the Charter and acquires the right of a legal entity from the date of its state registration with the executive committee at the location of the leased enterprise.
Joint-stock company (AO) is an economic entity that has an authorized capital, divided into a certain number of shares of equal par value, and is liable for obligations only with its property. The statutory fund acts as a guarantor, within which the given joint-stock company guarantees responsibility for its obligations. Depending on the method of distribution of shares, JSCs can be open and closed. Open joint-stock company distributes shares by public sale or subscription. Closed JSC according to the legislation of the Republic of Belarus, it issues only registered shares distributed among the members of the joint-stock company, while the sale of shares on the securities market is prohibited.
Limited liability company represents a form of joint activity based on the formation of a statutory fund, divided into shares, the size of which is determined by the constituent documents. Such a company does not issue shares, and the share of each investor in the authorized capital is certified by the issuance of a certificate that does not belong to the category of securities. The constituent documents of the company contain information on the size, composition and procedure for making contributions by them. The maximum size of the authorized fund is determined by the legislation of the Republic of Belarus.
Additional liability company also does not issue shares, and the share of each investor is fixed by issuing a certificate. The charter of this company determines the amount of additional property liability if the company's property is insufficient to ensure its liability.
Joint ventures (JV) are economic organizations created by enterprises of the Republic of Belarus with partners from foreign countries. According to the Law “On Foreign Investments on the Territory of the Republic of Belarus”, joint ventures are created in the form of joint stock companies, limited liability companies or in other forms.
Enterprises are different in terms of conditions, goals and nature of their functioning. For a deeper study of entrepreneurial activity, enterprises are usually classified according to the type and nature of economic activity, forms of ownership, ownership of capital and control over it, legal status and other characteristics.
Classification by industry and type of economic activity.
Enterprises differ from each other by belonging to one or another branch of the country's economy - industry, construction, agriculture, transport, trade, science and education, etc. The division of enterprises by industry takes place according to the purpose of the products, the nature of the technical base and technological process, the generality of the raw materials used, the professional composition of the personnel, etc.
Classification by forms of ownership.
Ownership forms the basis of the legal status of an enterprise. By forms of ownership, they are distinguished between private, state, municipal, owned by public organizations and other enterprises.
In all market economies, most businesses are privately owned.
Private enterprises can exist in the form of independent independent companies or in the form of associations created both on the basis of a participation system and on the basis of agreements between the participants in the association.
State-owned enterprises act as counterparties in economic turnover along with private firms. State-owned enterprises are understood to be both purely state-owned and mixed, or semi-state. In purely state-owned enterprises, the state usually owns all the share capital obtained as a result of nationalization or newly created. In mixed public-private companies, the state, represented by a ministry or holding company, can own a significant part of the block of shares (more than 50%).
Classification by size of the enterprise.
As a rule, according to this criterion, enterprises are subdivided as follows: small - up to 50 employees, medium - from 50 to 300, large - over 500, including especially large - over 1000 employees. Determination of the size of an enterprise by the number of employees can be supplemented by other characteristics - sales volume, assets, profit received, etc.
In general, large enterprises play the leading role in the national economy, despite their relatively small number. The main number of enterprises is represented by small and medium enterprises.
The Russian economy is still characterized by a low share of small and medium private entrepreneurship.
Classification according to the prevailing factor of production.
In accordance with the characteristics of the resources used, enterprises are divided into: using mainly labor resources (labor-intensive), intensively using means of production (capital-intensive), intensively using materials (material-intensive).
Labor-intensive enterprises are characterized by a high proportion of labor costs in total production costs. These businesses tend to have a high degree of division of labor. The division of labor has both positive and negative consequences.
Capital-intensive enterprises have a particularly large number of means of production. A significant part of production costs is depreciation charges.
Material-intensive enterprises have high resource costs. These enterprises have to solve the problem of efficient use of resources and environmental problems associated with the disposal of industrial waste.
Classification by ownership of capital and control over them.
By ownership of capital and, accordingly, by control over the enterprise, national, foreign and joint (mixed) enterprises are distinguished.
Enterprises whose capital belongs to the entrepreneurs of their country is called national. Nationality is also determined by the location and registration of the parent company. Foreign enterprises are called enterprises, the capital of which belongs to foreign entrepreneurs, in whole or in a certain part, ensuring their control.
Foreign enterprises are formed either through the creation of a joint stock company or through the purchase of controlling stakes in local firms, leading to the emergence of foreign control. Foreign companies are usually incorporated in the country of residence as branches, subsidiaries or associates of overseas head offices.
Enterprises whose capital belongs to entrepreneurs of two or more countries is called mixed in capital. The registration of a mixed enterprise is carried out in the country of one of the founders on the basis of the legislation in force in it, which determines the location of its headquarters. Mixed enterprises are one of the varieties of the international interweaving of capital. Mixed capital enterprises are called joint ventures when the purpose of their creation is to carry out joint business activities. The forms of companies with mixed capital are very diverse. Most often, international associations are created in the form of mixed companies: cartels, syndicates, trusts, concerns.
Enterprises whose capital belongs to entrepreneurs from several countries are called multinational. Multinational companies are formed by the amalgamation of the assets of the merging firms of different countries and the issue of shares in the newly formed company.
In modern conditions, the largest industrial firms are focusing on the creation of joint production enterprises, as well as enterprises for the implementation of scientific and technical cooperation. Particularly numerous are joint ventures in new and rapidly growing industries that require huge one-time investments - in oil refining, petrochemicals, the chemical industry, the production of plastics, synthetic rubber, aluminum, and nuclear power. Joint ventures are also created as temporary associations to fulfill large contracts for the construction of ports, dams, pipelines, transport facilities, power plants, railways, etc.
Classification by organizational and legal forms
The Civil Code of the Russian Federation establishes the composition of the organizational and legal forms of enterprises - legal entities and defines the rights of citizens - individuals.
In the organization of entrepreneurial activity, a special place belongs to enterprises organized by combining entrepreneurs - economic partnerships and companies.
Business partnerships and companies are commercial organizations with authorized (joint) capital divided into shares (contributions) of founders (participants).
Business partnerships can be created in the form of a full partnership and limited partnership (limited partnership), business companies - in the form of a joint-stock company, a limited liability company and an additional liability company.
Full partnership
A partnership is recognized as a full partnership, the participants of which (general partners), in accordance with the agreement concluded between them, engage in entrepreneurial activity on behalf of the partnership and jointly bear subsidiary liability for its obligations with property belonging to them.
Fellowship on Faith
A limited partnership (limited partnership) is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are responsible for the partnership's obligations with their property (general partners), there are one or more participants - contributors (limited partners) who bear the risk of losses, associated with the activities of the partnership, within the amount of their contributions and do not take part in the partnership's entrepreneurial activities.
Limited liability company
A limited liability company (LLC) is a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents; members of a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their contributions.
Additional liability company
An additional liability company (ALC) is a company founded by one or more persons, the authorized capital of which is divided into shares; the participants of such a society jointly bear subsidiary liability for its obligations with their property in the same multiple for all to the value of their contributions
Joint-stock company
A joint stock company (JSC) is a company, the authorized capital of which is divided into a certain number of shares; members of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares.
Joint-stock company can be open (OJSC) and closed (CJSC) type.
An open joint stock company is a joint stock company
a company whose members can alienate their shares without the consent of other shareholders.
A closed joint-stock company is a joint-stock company, the shares of which are distributed only among its founders or other predetermined circle of persons.
Production cooperatives
Production cooperatives are a voluntary association of citizens for joint production or other economic activities based on the personal labor participation of members of the cooperative and the combination of their property share contributions.
Unitary enterprises
A unitary enterprise (UP) is a commercial organization not endowed with ownership of the property assigned to it by the owner. In UP, property is indivisible and cannot be distributed by contributions (shares, shares), including among the employees of the enterprise.
Only state and municipal enterprises can be created in the form of unitary enterprises.
When creating a new enterprise, it is important to choose the right organizational and legal form, which depends on the following factors: whether the entrepreneur has start-up capital and material
resources, the number of founders, personal experience and organizational abilities, field of activity, market conditions, etc., therefore, it is very important, based on these factors, to analyze the organizational and legal forms in order to choose the most suitable option.
3 ... Comparative analysis of the organizational and legal forms of enterprises on the example of LLC and CJSC
Limited liability companies and closed joint stock companies are by far the most common organizational and legal forms of commercial organizations in the field of small and medium-sized businesses. Their main advantage is that the founders bear limited liability for the debts of the organization they created, within the value of the contributions made to the authorized capital. In order to better know their features, it is necessary to conduct a comparative analysis.
1. From the point of view of legal status, LLC and CJSC practically coincide, since both of these OPF are business entities. However, the CJSC issues shares, due to which its activities are also regulated by the legislation on the securities market and are more regulated in comparison with the activities of the LLC. The main difference is that the authorized capital of an LLC consists of the shares of the participants, while in a CJSC the authorized capital consists of shares. In this case, a share in the authorized capital of an LLC is a property right of a participant, and a share is a security. To form the authorized capital, the CJSC issues shares and their state registration, which means a more complex procedure for creating a CJSC and the distribution of legislation on the securities market and the protection of investors' rights to it.
2. A feature of the creation of an LLC is the need to pay at least 50% of the authorized capital prior to the state registration of the company. When funds are deposited in payment of the authorized capital, the founders open a so-called temporary (accumulative) bank account, the funds from which, after the state registration of the LLC, will be transferred to the current account opened by the LLC. At the same time, the establishment of a CJSC does not require payment of the authorized capital prior to the state registration of the company. Founders must pay at least 50% of the authorized capital within 3 months from the date of state registration of the CJSC.
3. The main difference in the procedure for establishing a CJSC is the need to register the issue of shares. Documents for registration of a CJSC share issue must be submitted to the appropriate department of the Federal Service for Financial Markets of Russia no later than 1 month from the date of state registration of the company. Despite the fact that during the registration of the issue of shares of the CJSC neither the state duty nor the tax on operations with securities are paid, nevertheless, the costs of preparing the package of necessary documents increase, additional time costs arise. Due to the need to register the issue of shares, the procedure for setting up a CJSC is longer and more costly than the procedure for setting up an LLC.
4. In LLC and CJSC, the procedure for increasing the authorized capital is different. So, in an LLC, this procedure is much simpler: after making decisions and taking the necessary actions, the corresponding changes are made to the constituent documents of the LLC, the state registration of such changes is carried out. In a closed joint-stock company, this procedure is more complicated, since the increase in the authorized capital is associated with the issue of new shares. In this regard, it is first necessary to register the corresponding issue of shares, place shares, register a report on the results of the issue, and then make and register changes to the charter of the CJSC. Thus, the procedure for increasing the authorized capital in a CJSC is associated with high costs compared to an increase in the authorized capital of an LLC.
5. LLC is characterized by a more closed nature of the relationship between the participants. An LLC has the ability to completely prohibit or significantly restrict the possibility of accepting new members into the company. This is achieved by including in the charter of the LLC a direct prohibition on the alienation by a participant of his share to third parties, or by establishing in the charter the requirement to obtain the consent of the rest of the participants and the LLC itself to make such an assignment.
In a CJSC, the possibility of the appearance of new shareholders in the company cannot be completely ruled out. The only limitation is the preemptive right to purchase shares when sold to a third party. However, the gratuitous transfer of shares to a third party can be carried out freely. The charter of a CJSC cannot provide for obtaining the consent of the rest of the shareholders and of the CJSC itself for the alienation of shares to both third parties and other shareholders. Thus, the CJSC is more open for third-party access to the company.
6. Legislation provides the LLC with more opportunities to establish additional rights and obligations of the participants through the inclusion of relevant provisions in the charter. Thus, the position of different participants in one LLC may not be the same.
In a CJSC, the content of a shareholder's rights depends on the category of shares belonging to him - ordinary or preferred. The charter of a CJSC cannot provide for various rights or obligations for holders of ordinary shares or one type of preferred shares, since all ordinary shares (preferred shares of the same type) provide their holders with the same amount of rights.
7. The legislation provides for more opportunities for termination of the status of a participant in an LLC, including the right of a participant to leave the LLC and receive the actual value of his share. The participant's right to withdraw from the LLC can be limited only by the charter. This situation can be viewed both as an advantage of LLC, and as its disadvantage.
On the one hand, the rights of an LLC participant are protected to the greatest extent: by investing in a common cause, in case of inexpediency of further participation in the society, he can not only return the invested funds, but also receive significant income. On the other hand, the participant's right to withdraw from the company is one of the disadvantages of an LLC, since a participant who owns a significant share can practically "destroy" the company: as a result of the exit of such a participant, the company will lose most of its property.
Such a situation is impossible in a closed joint-stock company, since a shareholder cannot voluntarily leave the CJSC and receive the market value of the shares.
8. A participant in an LLC may be expelled from the company in a judicial proceeding. This position is also twofold. On the one hand, it is in the public interest to exclude a participant who does not take part in the affairs of the company, does not attend general meetings, and does not fulfill his obligations to society. On the other hand, the members of the society can use the right granted to them to go to court with a claim for the exclusion of a member in order to "oust" an unwanted member from the society.
9. In LLC and CJSC, the procedure for making decisions by the supreme governing body - the general meeting - is different. In an LLC, during a general meeting, votes are counted based on the total number of participants in the LLC, and not on the number of participants present at the meeting. In a CJSC, when making decisions, the number of votes is counted based on the number of shareholders - owners of voting shares participating in the meeting.
In addition, in an LLC, a significant number of issues must be resolved unanimously by all participants in the LLC. On the one hand, this makes it possible to take into account the interests of all participants: in the absence of the consent of at least one of the participants, making an important decision is impossible. On the other hand, with constant conflict of participants or in the case when one of the participants does not systematically participate in meetings, decision-making becomes impossible. This situation can block the work of the company, and the only way out of it is the exclusion of the participant from the LLC in court. Thus, in an LLC it is more difficult to make decisions that are beneficial only to a part of the company's participants, i.e. more consistency is required between the participants.
CJSC has more opportunities to make decisions that are not profitable for the shareholders. Thus, decisions are generally made by a majority (qualified majority) of votes from the number of shareholders participating in the meeting. The General Meeting of Shareholders is competent if it is attended by shareholders holding in aggregate more than 50% of the votes. In the absence of a quorum, a repeated general meeting of shareholders is held, which is legally qualified if shareholders who in aggregate have at least 30% of the votes. Thus, when a repeated general meeting is held, there is a real possibility of making decisions by a narrow group of shareholders, without taking into account the interests of other shareholders.
10. Both in LLC, and in CJSC, the board of directors may not be created - in this case, the issues referred to the competence of the board of directors are decided by the general meeting of participants / shareholders. If the board of directors is nevertheless created, you should pay attention to the fact that in the CJSC the range of issues referred to the competence of the board of directors is much wider.
11. The Auditing Commission (auditor) is the body exercising control over the financial and economic activities of the company. In an LLC with 15 or fewer members, the creation of an audit commission (auditor) is not necessary, while in a CJSC an audit commission (auditor) is created without fail.
12. The charter of an LLC may define a special procedure for the distribution of profits (for example, in equal shares according to the number of participants, etc.). In a CJSC, the procedure for determining the amount of dividends will depend on the category of shares (ordinary or preferred) owned by the shareholder. In addition, the law stipulates certain requirements for the timing of dividend payments for CJSCs. The frequency of distribution of profits / payment of dividends for LLC and CJSC does not differ.
We will not dwell in detail on such organizational and legal forms as a company with additional responsibility, limited partnership, full partnership, since, due to their specific characteristics, they are unprofitable in doing business.
Thus, we examined the essence and main forms of organizational and legal enterprises in Russia, conducted their comparative analysis and found out that the most preferred organizational and legal forms of commercial organizations and enterprises are a closed joint stock company (CJSC) and a limited liability company (LLC).
Task number 1
Fixed assets - a set of material values used as means of labor, in the manufacture of products, performance of work, for the provision of services, or for managing an organization.
Fixed assets are a set of instruments of labor that function in unchanged natural form for a long time and transfer their value to the finished product as they wear out.
By their purpose, fixed assets are subdivided into production and non-production.
Fixed assets are assessed at their initial, replacement, residual, liquidation and average annual values.
The average annual cost of fixed assets is calculated using formula 1:
where Cn and Ck are the cost at the beginning and end of the year.
Fixed asset value |
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RUB 7,150,000 |
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7,150,000-15,000 = 7,135,000 rubles. |
|
RUB 7,135,000 |
|
RUB 7,135,000 |
|
RUB 7,135,000 |
|
RUB 7,135,000 |
|
RUB 7,135,000 |
|
RUB 7,135,000 |
|
7,135,000 - 24,400 = 7,159,400 rubles. |
|
RUB 7,159,400 |
|
RUB 7,159,400 |
|
RUB 7,159,400 |
|
RUB 7,159,400 |
Average annual cost of fixed assets:
Fixed assets wear out during operation. There are two types of wear: physical and moral.
Depreciation is monetary compensation for the depreciation of fixed assets by including part of their cost in the cost of production.
The amount of depreciation is calculated using formula 2:
where K is the rate of depreciation,%
Answer: 7 144 775 rubles.; 6,287,402 rubles; RUB 1,068,858.34
Task number 2
The main method for determining material requirements is the direct counting method.
Its essence lies in the fact that the need for material resources is determined by multiplying the rate of consumption of material resources by the production program.
There are the following varieties of the direct counting method: piece-by-piece, piece-by-piece, by analogy, by a typical representative.
The need for material resources by the detailed method is determined by formula 3:
enterprise main fund material
where Нд is the rate of consumption of materials for 1 part;
Пд - production plan of parts.
1) Part No. 1;
Detail No. 1;
Detail No. 1;
When calculating the cost of materials for the manufacture of the annual program of product "C", it is necessary to take into account the number of parts No. 1,2,3 included in product "C" and the price of 1 kg of steel.
Costs for basic materials:
The costs of auxiliary materials are determined based on the costs of auxiliary materials for 1 product "C" and the annual program of products "C".
The total material costs should include the annual costs of materials, auxiliary materials, purchased tools and energy.
Answer: 1,169,280 rubles; RUB 50,400; RUB 1,315,980
Task number 3
It is customary to understand remuneration as the remuneration set for the employee for the performance of labor duties.
Distinguish between basic and additional wages.
The basic salary includes payments for hours worked, for the quantity and quality of work performed, additional payments for overtime work, for work at night, bonuses, etc.
Additional wages include vacation pay, government and public duties, etc.
Basic wages of basic workers according to formula 4:
where is the piece rate;
The number of manufactured products per unit of time (annual production program, see task No. 2);
P - bonus for basic workers in%
The piece rate is determined by the formula 5:
where Сч - the average hourly tariff rate for the manufacture of the product "C", rubles;
Tr - the average labor intensity of the manufacture of the product "C", hour.
The basic wages of auxiliary workers are calculated from the basic wages of basic workers, taking into account the size (percentage) of the basic wages of auxiliary workers.
The basic salary of management personnel is calculated from the basic wages of workers (basic and auxiliary), taking into account the size (percentage) of the basic salary of management personnel.
The basic wages of employees are determined by formula 6:
Additional wages of employees are calculated from the basic wages of basic and auxiliary workers and management personnel, taking into account the amount (percentage) of additional wages of employees.
Labor costs include basic and additional wages of workers (basic and auxiliary workers and management personnel). Labor costs are determined by formula 7:
Insurance payments make up 30% of labor costs.
Answer: 9 417 166.25 rubles; RUB 2,825,149.88
Task number 4
When performing task No. 4, it is necessary to take into account that other costs associated with the production and sale of products include: the cost of paying for bank services, payment for communication services, travel expenses, etc.
Answer: 28 950 rubles.
Task number 5
The cost of products, works and services is a cost estimate of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale, used in the production process of products (works and services).
According to the methods of planning, accounting and distribution, costs are classified by economic elements (estimated cost profile) and by the place of their implementation (grouping by calculation items).
The grouping of costs by economic elements is reflected in the estimate of costs for the production and sale of products (works and services) and includes the following elements: material costs, labor costs, insurance payments, depreciation charges, and other costs.
Based on the results of assignments No. 1,2,3,4, production costs for the production of products "C" are calculated and a cost estimate is drawn up.
Table 1 - Cost estimate for the production of products "C"
Selling expenses include the costs of packaging products in the warehouse, transportation, packaging, shipping, storage of products, commission fees, marketing research, advertising and other costs associated with the sale of products.
Selling expenses are calculated as a percentage of production costs.
Total costs of products "C":
The unit cost of product "C" is calculated by dividing the total cost of production of products "C" by the annual production program of products "C".
Answer: 14 868 748.52 rubles; RUB 2,655.13
Task number 6
Price is a monetary expression of the value of a product. The goods in the distribution network can come directly from the manufacturer or through an intermediary.
If the products enter the retail network through a wholesaler, then the retail price is calculated using the formula 8:
where C is the cost of production;
P - profit from the sale of products;
VAT - value added tax;
Nopt - wholesaler's markup;
Ntorg - trade markup
Profit from product sales is determined by formula 9:
where Ur is the level of product profitability,%
Value added tax is determined by formula 10:
The selling price of the enterprise is calculated according to the formula 11:
The industry price is calculated using Formula 12:
The retail price is calculated using Formula 13:
Answer: 4 803.25 rubles.
Task number 7
All employees of the enterprises are divided into industrial-production and non-industrial personnel.
The industrial and production personnel include the following categories: workers (basic and auxiliary), managers, specialists, employees, apprentices, guards, junior service personnel.
The number of main workers is calculated using the formula 14:
where Tr is the labor intensity of manufacturing a unit of production;
Nyear - annual production program,
FRV - useful annual fund of working time of one worker, hour;
Kvn - the planned rate of implementation of the norms.
When calculating the number of workers, it is necessary to take into account the percentage of the number of workers in the total number of workers.
Labor productivity characterizes the efficiency of labor costs in material production of both an individual employee and the team as a whole.
The main indicators of labor productivity are production and labor intensity
Output characterizes the amount of products in kind or in monetary terms by one worker or worker and is calculated using the formula 15:
where VP is the volume of production in monetary terms;
CR - the number of workers or employees.
The volume of production in monetary terms is determined based on the annual production program of the product "C" and the selling price of the enterprise and is calculated using the formula 16:
Answer: 29 people; 48 people; RUB 20 697 320; 713,700.69 rubles; RUB 431,194.17
The most common are classifications by forms of ownership, size, nature of activity, industry, dominant factor of production, legal status.
According to the legal status (organizational and legal forms) in Russia, the following types of enterprises are distinguished according to the Civil Code of the Russian Federation:
· individual entrepreneurs
· Business partnerships and companies;
· Production cooperatives;
· State and municipal unitary enterprises;
· Non-profit organizations (including consumer cooperatives, public and religious organizations and associations, foundations, etc.).
By forms of ownership, enterprises are subdivided into:
· Private, which can exist either as completely independent, independent firms, or in the form of monopolistic associations and their constituent parts. Private firms include those firms in which the state has a share of capital (but not predominant);
· State, which are understood as purely state, in which capital and management are wholly owned by the state, and mixed, where the state possesses most of the capital or plays a decisive role in management. · Mixed enterprises sometimes occupy an essential place in the economic life of the country. For example, in Russia at the end of the 90s. the state retains a block of shares in many privatized enterprises (a quarter of all employees work at these enterprises).
By ownership of capital. They can be national, foreign and joint.
By size enterprises are subdivided into small, medium and large, based on two main parameters: the number of employees and the volume of production (sales).
In terms of number, small enterprises usually predominate (in Russia, they account for about 1/2 of the total number of enterprises).
By enterprise size are divided into three groups: small (up to 50 employed), medium (from 50 to 500 (rarely up to 300)) and large (over 500 employed). When assigning an enterprise to one of the groups, the following can be used indicators: the number of employees, the cost of manufactured products, the cost of fixed assets.
Small business is defined differently in different countries. According to the Law "On State Support of Small Business in the Russian Federation" dated June 14, 1995 in our country, these include those enterprises where the average number of employees does not exceed 30 people - in retail trade and consumer services, 50 people - in wholesale trade, 60 people - in the scientific and technical sphere, agriculture and 100 people - in transport, construction and industry. In other sectors and in the implementation of other activities - 50 people.
Classification of enterprises based on the dominant factor production is distinguished by labor-intensive, capital-intensive, material-intensive, science-intensive enterprises.
Science-intensive included aerospace, computer, medical, complex chemical technologies, electronic communications, pharmacology, scientific instrumentation, electronic engineering; in the second - shipbuilding, technologies of elastic materials, land transport, production and processing of glass and stone, non-ferrous metals and alloys; in the third - technologies of oil refining, ferrous metallurgy, light woodworking and paper industries.
Capital intensity- an indicator characterizing the ratio of fixed capital to products (services) produced in the corresponding period. A capital intensive industry will be one that uses a large amount of equipment with a long service life in relation to the output. Examples of such industries are mining, oil, chemical, paper industries. Among the industries with low capital intensity are light, leather, furniture, etc. Capital-intensive industries predominate in highly developed countries; in developing countries they can be found among export industries.
Indicators energy intensity industries can serve as the share of fuel and energy costs in the cost of finished products, specific consumption of fuel and energy for its production.
Indicators labor intensity industries are costs (in man-hours) per unit of output, the amount of output per worker, the share of wages in the cost of production, etc. (mechanical engineering, mining and coal industries.
An important feature of the classification of enterprises is their trade affiliation... This classification is based on differences in products by their purpose, production methods and nature of consumption.
According to this classification enterprises are divided into: industrial, agricultural, transport, trade, communications, construction, banking, insurance, scientific and technical spheres, etc.
Industry are traditionally divided into two large industry groups: mining and processing industry. In turn, the processing industry is divided into chemical, light, food, heavy industries, etc.
By sphere (nature) of activity are subdivided into enterprises of the production and non-production spheres. Assumes their division into producing material goods and services.
By the scale of entrepreneurial activity enterprises can be subdivided into: individual enterprises and collective enterprises.
By working time during the year are subdivided into year-round enterprises, seasonal enterprises.