1. An enterprise in a market economy

1.1. general characteristics enterprises

1.1.1. The concept of the enterprise, goals and activities

In the conditions of market relations, the enterprise is the main link in the entire economy, since it is at this level that the products needed by society are created and the necessary services are provided.

An enterprise is an independent, organizationally separate economic entity in the production sphere of the national economy that manufactures and sells products, performs industrial work or provides paid services.

The enterprise has a specific name - plant, factory, combine, mine, workshop, etc.

Any enterprise is legal entity, has a complete accounting and reporting system, an independent balance sheet, settlement and other accounts, a seal with its own name and a trademark (brand).

The main goal (mission) of the creation and operation of the enterprise is to obtain the maximum possible profit through the sale of manufactured products (work performed, services rendered) to consumers, on the basis of which the social and economic needs of the labor collective and owners of the means of production are satisfied.

On the basis of the general mission of the enterprise, general company goals are formed and set, which are determined by the interests of the owner, the amount of capital, the situation within the enterprise, the external environment and must meet the following requirements: to be specific and measurable, time-oriented, accessible and mutually supported.

Each enterprise is a complex production and economic system with multifaceted activities. The most clearly distinguished areas that should be attributed to the main ones are:
1) comprehensive market research ( marketing activities);
2) innovative activity(research and development work, the introduction of technological, organizational, managerial and other innovations in production);
3) production activities (manufacturing of products, performance of work and provision of services, development of a range and assortment adequate to market demand);
4) commercial activities of the enterprise in the market (organization and promotion of sales of manufactured products, services, effective advertising);
5) material and technical support of production (supply of raw materials, materials, components, provision of all types of energy, machinery, equipment, containers, etc.);
6) economic activity enterprises (all types of planning, pricing, accounting and reporting, organization and remuneration, analysis economic activity etc.);
7) after-sales service for production, technical and consumer products (commissioning, warranty service, provision of spare parts for repairs, etc.);
8) social activity(maintaining the working and living conditions of the workforce at an appropriate level, creating a social enterprise infrastructure, including their own residential buildings, canteens, medical and recreational and preschool institutions, vocational schools, etc.).

1.1.2. Legal basis functioning of enterprises

The activities of the enterprise are regulated by numerous legal acts, the main of which are: the Law of Ukraine on the enterprise, the charter of the enterprise and the collective agreement that regulates the relations of the labor collective with the administration of the enterprise.

The Law of Ukraine on Enterprise determines the procedure for the creation, registration, liquidation and reorganization of an enterprise.

According to the existing legislation, an enterprise can be created by the owner or by decision of the labor collective; as a result of the forced division of another enterprise in accordance with antitrust laws; as a result of separation from operating enterprise one or more structural units, as well as in other cases.

The company is included in State Register Ukraine from the date of its registration. To implement this procedure, an application, a decision of the founder on the establishment, a charter and other documents according to the list determined by the Cabinet of Ministers of Ukraine are required.

The liquidation and reorganization of the enterprise are carried out by the decision of the owner and with the participation of the labor collective, or by the decision of the court or arbitration, as well as in the following cases: it is declared bankrupt; if a decision has been made to ban the activity of the enterprise; if the constituent documents are declared invalid by a court decision and in other cases.

The management of the enterprise is carried out in accordance with the charter on the basis of a combination of the rights of the owner and the principles of self-government of the labor collective. The owner may delegate his rights to manage the enterprise to the council of the enterprise or another body provided for by the charter of the enterprise and representing the interests of the owner and the labor collective.

The property of the enterprise consists of fixed assets and working capital, as well as other values, the value of which is reflected in the balance sheet of the enterprise. The sources of its formation are:
* cash and material contributions of the founders;
* Income from core and other activities;
* Income from securities; loans from banks and other creditors;
* capital investments and subsidies from budgets;
* proceeds from denationalization and privatization of property;
* gratuitous or charitable contributions from enterprises, organizations and citizens and other sources.

The enterprise uses and disposes of property at its own discretion: sells, transfers free of charge, exchanges or leases.

A generalizing indicator of the financial results of the economic activity of an enterprise in accordance with the Law of Ukraine on Enterprise is profit (income), the procedure for using which is determined by the owner.

The enterprise independently determines the wage fund without limiting its growth by state bodies, the minimum wage for employees (cannot be less than the poverty line established by the legislation of Ukraine), establishes the forms, systems and amounts of wages and other types of income for employees.

The enterprise independently carries out activity planning and determines development prospects based on the demand for manufactured products. The plans are based on contracts concluded with consumers of products, works, services, and suppliers of material and technical resources.

The company sells its products at prices and tariffs set independently or on a contractual basis. In settlements with foreign partners, contract prices are applied in accordance with the conditions and prices of the world market.

Issues of social development, including the improvement of working conditions, life and health of members of the labor collective and their families, are resolved by the labor collective with the participation of the owner in accordance with the charter of the enterprise, the collective agreement and legislative acts of Ukraine.

The state guarantees the observance of the rights and legitimate interests of the enterprise: provides it with equal legal and economic conditions management, regardless of the form of ownership; contributes to the development of the market and regulates it with the help of economic laws and incentives, implements antitrust measures; provides preferential conditions for enterprises that introduce advanced technologies and create new jobs.

The enterprise is responsible for violation of contractual obligations, credit and settlement and tax discipline, product quality requirements, and environmental pollution. The enterprise must ensure the safety of production, sanitary and hygienic standards and requirements for protecting the health of its employees, the public and consumers of products.

Control over certain aspects of the enterprise's activities is carried out by: the state tax administration, the tax police and government bodies responsible for the supervision of production, labor, fire and environmental safety, other bodies determined by the legislation of Ukraine.

The enterprise operates on the basis of the Charter, which is approved by the owner of the property, and for state-owned enterprises - also with the participation of the labor collective.

The charter of the enterprise defines: the owner and full name of the enterprise, its location, the subject and goals of the activity, the management bodies and the procedure for their formation, the competence and powers of the labor collective and its elected bodies, the procedure for the formation of property, the conditions for reorganization and termination of the enterprise.

The articles of association may include the following provisions: labor relations; on the powers, procedure for the creation and structure of the enterprise council; about the trademark, etc.

1.1.3. Classification of enterprises (associations)

The classification of enterprises can be given using a number of features.

According to the purpose and nature of the activity, two types of enterprises can be distinguished: entrepreneurial (commercial) and non-entrepreneurial (non-commercial), the existence of which is provided by state budget financing.

In accordance with the forms of ownership established by the Law of Ukraine on Property, the following types of enterprises may operate:
- individual enterprises based on the personal property of an individual and exclusively on his work;
- private enterprises based on the property of an individual citizen, with the right to hire labor;
- family businesses based on the property and labor of members of the same family;
- state enterprises based on state property;
- collective enterprises based on the property of the labor collective of the enterprise;
- joint ventures based on the combination of property of different owners. Among their founders may be foreign legal entities and citizens;
- rental enterprises based on contractual temporary possession and use of property that is necessary for the tenant to carry out entrepreneurial activities. The objects of lease can be property complexes enterprises, their structural divisions or individual pieces of property.

Enterprises differ on the basis of ownership of capital: national, foreign (the capital is the property of foreign entrepreneurs who control their activities) and mixed.

According to the form of management, economic partnerships are distinguished, representing the association of entrepreneurs.

The type of enterprise can be determined by technological (regional) integrity and the degree of subordination. On this basis, head and subsidiaries and their branches differ. Parent enterprises control the activities of subsidiaries and branches.

A subsidiary is legally independent and organizationally separate, independently carries out commercial operations and draws up a balance sheet, but a controlling stake belongs to the parent company.

Unlike subsidiaries the branch does not enjoy legal and economic independence, does not have its own charter and balance sheet, acts on behalf of and on behalf of the head enterprise. Almost whole share capital branch belongs to the parent company.

According to the functional and sectoral type of activity, the following types of enterprises are distinguished: industrial, agricultural, transport, trade, production and trade, trade and intermediary, construction, innovation and development, leasing, banking, insurance, tourism, communication enterprises, etc.

In accordance with the volume of economic turnover of the enterprise and the number of its employees, the enterprise can be classified as small, medium and large.

Small enterprises include enterprises with the number of employees:
- in industry and construction - up to 200 people;
- in other branches of the production sphere - up to 50 people;
- in science and scientific service - up to 100 people;
- in non-production sectors - up to 25 people;
- in retail trade - up to 15 people.

Enterprises can merge into:
* associations - contractual associations created for the purpose of constant coordination of economic activities, but only in the area to which the association is related;
* corporations - contractual associations created on the basis of a combination of industrial, scientific and commercial interests, with the delegation of individual powers of centralized regulation of the activities of each of the participants;
* consortia - temporary statutory associations of industrial and banking capital to achieve a common goal. After completing the tasks, the consortium ceases to exist;
* concerns - statutory associations of industrial enterprises, scientific organizations, transport, banks, trade, etc. on the basis of complete financial dependence on one or a group of entrepreneurs;
* cartels - contractual associations of enterprises of the same industry for the implementation of joint commercial activities;
* syndicates - a kind of cartel agreement that involves the sale of products through a single joint marketing body or an existing sales network of one of the participants in the association;
* trusts - a monopoly association of enterprises previously owned by different entrepreneurs into a single production and economic complex. Since all areas of activity are integrated here, such enterprises completely lose their legal and economic independence;
* holdings - specific organizational forms of capital pooling. Such associations are formed when a joint-stock company (partnership) is not directly involved in production activities, but only uses its financial resources to acquire controlling stakes in other joint-stock companies in order to financially control their work and receive income on the capital invested in shares;
* financial groups (financial-industrial groups) - associations of legally and economically independent enterprises of various sectors of the national economy, in the formation of which the main task is to combine banking capital and production potential. financial group head one or several banks that manage the capital of the enterprises included in the association, coordinate all areas of their activities. At the same time, the main income of the bank's activities should be dividends from increasing efficiency. enterprises rather than the interest on the loan.

Subject. External and internal environment of the organization

Plan.

1. General characteristics of the organization

2. Formal organization and informal group.

3. The internal environment of the organization. Main Internal Variables

4. The external environment and its impact on the organization.

1. General characteristics of the organization

The business world is very complex. It has many companies. They are differ from each other in size, variety of types of products, ways of owning property; some of them succeed, others fail. All of these firms are organizations. The organization is the basis of the world of managers and is the reason for the existence of management.

Organization is a group of people whose activities are consciously coordinated to achieve a common goal. From this definition follow the requirements that a group must meet in order to be considered an organization:

1) the presence of at least two people who consider themselves part of this group

2) these people have a common goal;

3) these people deliberately work together to achieve a goal. Management is mainly related to complex organizations.

Complex organizations have not one, but a set of interrelated goals.

All diverse organizations are characterized common features:

1) they use resources, the main of which are people ( human resources), capital, information;

2) they function in a certain external environment and are dependent on it. This environment includes economic conditions, competitor activity, consumer demand and behavior, public opinion, applicable laws, and other elements. They influence everything that happens within the organization;

3) division of labor - all work in the organization is divided into separate specialized tasks. This is how subdivisions are formed, called departments, or services that perform their types of work. The activities of people in the units are also consciously coordinated and directed. This division of work into its constituent components is called horizontal division of labor. A classic example of the horizontal division of labor in a manufacturing enterprise is the division of all activities into the main types - production, marketing, finance.

Since the work in the organization is divided into parts, someone must coordinate this work, coordinate it. The activity of coordinating the work of others is the essence of management. Managerial labor is separated from the rest of labor, and this division of labor is called vertical.

Large organizations have a huge amount of managerial work, which is also divided both horizontally and vertically. Specific leaders are placed at the head of individual departments. In the classic version, this is the head of the financial department, the head of the production department, the head of the marketing service. This is horizontal division of managerial labor.

Vertical division of managerial labor forms the levels of control. Allocate low-level, middle and top managers. For example, the shift foreman (the lowest level of management) directly manages the activities of the workers, the shop manager (middle level) coordinates and controls the work of the foremen, and the plant manager (the highest level) manages the shop managers directly.

INTRODUCTION

General organizational and legal characteristics of the company

The object of the study is an enterprise for the production of products from granite. LLC "Kamnerez" - a company with limited liability. The organization was formed in accordance with the Federal Law "On Limited Liability Companies" (On LLC) dated February 8, 1998 N 14-FZ in the city of Chelyabinsk.

Legal address Location: Chelyabinsk, 454106, st. Brothers Kashirin, 44

Types of activity (according to OKVED codes): wholesale, including trading through agents, cutting, processing and finishing of stone.

Registration of the company: LLC "Kamnerez" was registered on May 15, 2007. Registrar - Inspectorate of the Federal Tax Service for the Kalininsky District of Chelyabinsk.

OGRN: 1077447010112. TIN: 7447112941. KPP: 744701001. OKPO: 99268297. OKATO: 75401364000

The founder of LLC "Kamnerez" is an individual - a citizen Russian Federation. LLC "Kamnerez" has checking account on the main activity, a round seal, an emblem with its name, other stamps and seals. The legal status is determined Civil Code of the Russian Federation, the Charter of the organization, the memorandum of association, other regulatory documents.

The supreme governing body of a limited liability company is general meeting its founders.

The Company sells its products, works, services, production waste at prices and tariffs established independently or on a contractual basis, with the exception of those prices and tariffs established by authorized state bodies.

The Company has the right to freely choose its suppliers and buyers, both in the Russian Federation and abroad. The Company may be a member of unions, associations, concerns and other associations.

All work in the society is performed by the member, staff members, as well as by persons accepted under work contracts in accordance with applicable law.

The Company maintains operational records, accounting and statistical reporting in the manner prescribed by applicable law.

Goals construction organization LLC "Kamnerez":

1. Increase in market share.

2. Preservation and maintenance at the required level of all types of financial resources.

3. Attraction of valuable resources: qualified employees, capital, modern equipment.

4. Increasing the efficiency of activities.

5. Getting a stable profit.

The production company "Kamnerez" is engaged in the manufacture and wholesale of granite products.

The subject of the company's activities are:

1. Paving stones

2. Slab basement "rock"

3. Curbstones

4. Granite slabs

Analysis of the dynamics of the main economic indicators enterprises

Appendix A presents financial statements companies for 2011-2013.

For the period 2011 - 2013 the company's revenue from the provision of services increased by 31.18% from 178,051 thousand rubles. in 2011 to 233,568 thousand rubles. in 2013, due to the growth in demand for products in the market, the cost of services grew at a slower pace than sales revenue, the growth amounted to almost 27.2%. As a result of all of the above, sales profit increased by 42.1%.

Table 1.1 - Estimation of the main financial results for 2011 - 2013

Indicators	2011	year 2012	year 2013	Absolute change, i.e.	Growth rate, %
Revenue	178 051	224 363	233 568	55 517	31,18
Cost of sales	130 590	157 833	166 125	35 535	27,21
Gross profit (loss)	47 461	66 530	67 443	19 982	42,10
Selling expenses	3 101	3 374	3 358		8,29
Management expenses	47 967	56 511	58 452	10 485	21,86
Profit (loss) from sales	-3 607	6 645	5 633	9 240	-256,17
Income from participation in other organizations				-253	-84,90
Interest receivable					17,16
Percentage to be paid
Other income	22 956	17 570	18 556	-4 400	-19,17
other expenses	17 961	9 688	10 254	-7 707	-42,91
Profit (loss) before tax	1 249	14 093	14 492	13 243	1060,29
Current income tax		3 412	2 898	2 862	7951,11
Net income (loss)	-170	10 630	11 552	11 722	-6895,29

Let's note the positive tendency of profitability of activity developing at the enterprise. Profit from sales in 2011 amounted to 3,607 thousand rubles. (loss), and in 2012 the profit amounted to 6,645 thousand rubles. Note that 2013 ended with a good amount of positive profit of 5,633 thousand rubles.

The positive value of net profit in all periods (with the exception of 2011, this year there was a loss) is due to high income from core activities and a positive balance from other activities.

Table 1.2 analyzes the dynamics of the financial results of Kamnerez LLC for 2011-2013.

Table 1.2 - Dynamics of financial results for 2011 - 2013, %

As the results of the analysis of Table 1.2 show, the dynamics of revenue and, in general, financial results are very positive, we note that revenue is growing on average annually by 14.53%.

Chapter 4 Personnel Management

Financial stability analysis of Kamnerez LLC

Absolute indicators of financial stability are indicators that characterize the state of reserves and the availability of their sources of formation. The calculation data of absolute indicators for KAMNERIZ LLC are given in Table G.4. (Appendix G).

Having calculated the absolute indicators of financial stability and the indicators of the provision of reserves with sources of their formation, we can conclude that the financial condition of Kamnerez LLC at the beginning of the reporting period can be characterized as a crisis, associated with a violation of solvency, in which, nevertheless, the possibility of restoring balance for by replenishing sources of own funds and increasing own working capital, but at the end of the period the situation improves and the financial condition can be described as simply unstable.

Having identified the financial situation in which the company is located, we calculate relative performance financial stability. The results obtained are reflected in Table G.5 (Appendix G), where we compare the values ​​of the financial stability ratios with the normative ones.

The data indicate that the company can be called financially independent. This is confirmed by the high value of the autonomy coefficient. However, in general, it can be noted that almost all relative financial stability ratios have deteriorated by the end of the analyzed period and are at an insufficient level.

Chapter 7 Marketing Management

STEP analysis

To analyze the environment of indirect impact, we will conduct a STEEP analysis of Kamnerez LLC within the Ural region, we will show what factors and how they affect the sale of the company's granite products in the Chelyabinsk region. The results of the STEEP analysis are given in Appendix K.

S - Social factors affecting the activities of the organization.

Unemployment rate. As of January 1, 2014, the unemployment rate in the Chelyabinsk region is 3.55%. 64,633 unemployed people are registered in employment centers.

By tracking the unemployment rate in Chelyabinsk and the region, it is possible to predict the number of vacancies that will be required to expand the activities of Kamnerez LLC, and fill them accordingly.

T - Technological factors.

Degree of development information systems. With a developed system information technologies the opportunity for consumers to access information increases many times over. The speed of interaction between elements increases, the efficiency increases. It should be noted that the company LLC "Kamnerez" has its own website http://www.kamnerez74.ru/, which is very popular in the market of granite products.

E - Economic factors.

Decrease in the refinancing rate. The reduction in the rate facilitates obtaining loans from commercial banks on more favorable terms.

The rate of inflation. According to Rosstat, in 2013 the inflation rate was 8.8%. In 2014, the government expects prices to rise by 6.5 to 7.5 percent. Thus, we can expect an increase in the purchasing power of citizens and legal entities.

E - Environmental factors.

Rigid environmental requirements and production restrictions. Tightening production standards construction works and granite products leads to an increase in the costs of manufacturers for the development and implementation of environmentally appropriate production standards, and this, in turn, for the company's products.

R - Political factors.

Antimonopoly law. In accordance with the Federal Law "On Competition and Restriction of Monopoly Activities on commodity markets" dated March 22, 1991, enterprises are liable for collusion in pricing, as well as unfair advertising.

Tax law. The adoption of the law on the support of small and medium-sized businesses will allow organizations to develop in the future, gain new positions in the market, and the emergence of new competitors.

Environmental legislation. The state establishes strict environmental requirements and restrictions, trying to regulate the level of environmental pollution. The enterprise is obliged to comply with all environmental laws and comply with all environmental requirements.

adverse effect on high degree the organization of Kamnerez LLC is influenced by environmental and political factors. The state actively influences the activities of the enterprise, seeks to prevent collusion in the market, and regulate environmental pollution. The most positive impact on the company is provided by the modernization of technologies and the growth of incomes of the population.

Key Success Factors

Key success factors are factors common to all enterprises in the industry, the implementation of which opens up prospects for improving their competitive position. The point is not whether or not a particular firm can currently realize these factors. The challenge is to identify the factors that give the industry the key to competitive success. The allocation of KFU for a specific industry is the first step, which should be followed by the development of activities for mastering KFU, specific to the industry. This work is an essential part of the development of the strategic plan of the enterprise, taking into account the nature of the goals and objectives of development, as they are imagined by the management of the enterprise. KFU should be considered as the foundation of the developed strategy.

As a conclusion of the industry analysis, we will formulate the key success factors in the industry (Appendix K).

Chapter 8 Problem Analysis

The structure of the balance sheet of an enterprise is typical for enterprises engaged in production, namely: a fairly high share of fixed assets of fixed assets with a significant share of inventories of inventories. The results of the analysis of the comparative analytical balance showed that the company invests its profits in expanding the production base in the form of fixed assets, which is apparently associated with intentions to expand the range of services offered;

All profitability indicators are low in the reporting period, especially the efficiency of financial and economic activities, products and revenues, however, their dynamics is assessed as positive.

In conclusion of all of the above, we will distribute the identified problems according to the degree of significance (Fig. 8.2).

Figure 8.3 - Algorithm for improving financial stability

Thus, a set of measures was determined to improve the financial and economic condition of Kamnerez LLC.

Most real option we see the improvement of the financial condition of the enterprise and the increase in business efficiency in the investment expansion of the enterprise, namely in the implementation of the investment project for business clustering, portfolio diversification and development of the innovative and technological base of the enterprise.

Conclusion

The study was carried out on the example of an enterprise for the production and sale of granite products LLC "Kamnerez", the analysis carried out in the work is focused on strengthening the market position of the enterprise and improving the financial condition. The goals and objectives set in the work required the use of STEP-analysis methods, the BCG matrix, KFU, as well as methods financial analysis enterprise activities.

The paper considers the general organizational and legal characteristics of the company, we also carried out a deep analysis of the competitive positions in the market of Kamnerez LLC.

Analysis external environment showed that the organization is experiencing difficulties as a result of a decrease in the solvency of the population. Therefore, it is recommended to use the possibilities of developing technologies in order to balance the preponderance of negative factors.

An analysis of the competitive environment showed that the level of competition in the industry is quite high, therefore, Kamnerez LLC has to maintain its position by expanding the range of services, improving their quality and promoting them to the market.

Internal analysis enterprises LLC "Kamnerez" showed that the main omission of the management is the lack of a well-developed strategy for the organization, respectively, the links between the main subsystems of the organization are broken.

Organizational culture and structure correspond to generally accepted standards, which is a factor contributing to faster and better implementation of the strategy.

An analysis of the organization's strategy showed that the most optimal for implementation could be a strategy of deeper market penetration (according to Ansoff) and a strategy of focused differentiation (according to Porter).

With the help of the BCG matrix, we have identified paving stones as a market leader, the sale of which brings significant profit to the company, investments in granite slabs are a priority.

As a result of the analysis of the resources and capabilities of the organization, we identified precisely those key competencies, which give competitive advantage considered production company Kamnerez LLC, and, accordingly, are the basis for successful implementation strategies.

A general analysis of the financial and economic activities of Kamnerez LLC allows us to state that:

The structure of the balance sheet of an enterprise is typical for enterprises engaged in production, namely: a fairly high share of fixed assets of fixed assets with a significant share of inventories. The results of the analysis of the comparative analytical balance showed that the company invests its profits in expanding the production base in the form of fixed assets, which is apparently associated with intentions to expand the range of services offered;

A three-factor model of financial stability calculated for Kamnerez LLC showed that the company is characterized by an unstable financial position. The calculation and analysis of relative financial stability ratios shows that all eight ratios are outside the recommended values ​​both at the beginning and at the end of the analyzed period. At the same time, negative dynamics remains for all coefficients.

All relative liquidity ratios are within the recommended values;

Calculations of the creditworthiness of the factory, as a potential borrower, showed that it can be attributed to the high first class of borrowers in almost all respects;

Coefficient calculation results business activity indicate that: there is a decrease in business activity, an increase in the production and financial cycle;

All profitability indicators are low in the reporting period.

Thus, based on the identified problem of low economic efficiency activities, measures were developed to improve efficiency: operational and strategic (formation of a business plan for the introduction of new equipment and its implementation).

It was found that the most realistic option for increasing the economic efficiency of the enterprise LLC "Kamnerez" is the investment expansion of the enterprise, namely in the implementation of an investment project for business clustering, portfolio diversification and development of the innovative and technological base of the enterprise, this explains the role of the business plan in the enterprise . A correctly drawn up business plan will have to increase the efficiency of the Kamnerez LLC enterprise.

Based on the assessment of the strategic position of the enterprise LLC "Kamnerez" and the use of the marketing complex, a business plan for an investment project to increase the economic efficiency of the enterprise through the introduction of new equipment is proposed.

INTRODUCTION

The object of the study is manufacturing enterprise LLC "Kamnerez" The subject of the study is the economic efficiency of Kamnerez LLC.

The purpose of the undergraduate practice is to assess the role of the business plan and its impact on efficiency at the LLC Kamnerez enterprise.

To achieve this goal, it is necessary to solve the following tasks:

1. Present the organizational and economic characteristics of Kamnerez LLC.

2. Conduct market research and identify the competitive positions of Kamnerez LLC in the market.

2. Rate financial stability LLC "Kamnerez"

4. Identify the problems of the organization's efficiency and propose a business plan as a tool to increase the economic efficiency of Kamnerez LLC.

this work is the basis for further graduation design, which will describe the investment project and assessed its impact on the economic efficiency of Kamnerez LLC. The graduation project will consider the forecast financial condition of the company, taking into account the implementation of the project and without it.

Chapter 1 General characteristics of the enterprise

Altai Institute of Labor and Law (branch)

Academy of Labor and Social Relations

Faculty of Finance and Economics

Report on economic practice and management practice:

Characteristics of the enterprise, its functional activities and management features

Introduction

1. Characteristics of the enterprise LIS LLC

1.1. General characteristics of the enterprise

1.2. Technical and economic characteristics of the enterprise

1.3. Characteristics of the financial and marketing activities of the enterprise

1.3.1 Cooperation links and sales of products

1.3.2 Organization accounting at the enterprise

2. Enterprise management and regulation of its activities

2.1 Enterprise management mechanism

2.2 Toolkit of the control mechanism

2.3 Production plan- the basis for building a control mechanism

2.4 Business planning

3. Characteristics of the functional activity of the enterprise

3.1 Personnel management

3.2 Accounting and auditing

Conclusion

List of information sources

Introduction

The economics of an enterprise is a science that studies and reveals the socio-economic and administrative-economic mechanism of the process of creating the material goods that people need. The study of the economics of the enterprise lays the foundation for the most important set of practical economic knowledge.

The growing volatility and hostility of a harsh external environment means that all organizations in the world are demanding more and more high requirements to their leaders. Thus, in particular, they must become more adept at dealing with an unpredictable future. Managers must develop the attitudes, abilities and skills that will enable them to manage clearly and effectively in the coming years.

This is the relevance of the study of the enterprise from the point of view of economics and management.

The object of the study is the enterprise Limited Liability Company "LIS".

The subject of this report is the activity of this organization.

When writing the report, theoretical, empirical and mathematical methods were used.

The report on economic practice and management practice contains three chapters. The first chapter is devoted to the characteristics of the selected enterprise. The second chapter presents an analysis of enterprise management and regulation of its activities. The third chapter characterizes two areas of the enterprise's functional activity: personnel management and accounting and auditing.

1. Characteristics of the enterprise LIS LLC

1.1 General characteristics of the enterprise

The full name of the enterprise under study is LIS Limited Liability Company. The abbreviated name of the company is LIS LLC.

Postal address of the enterprise 658852 st. Gagarin, 209.

The legal address of the company is 658852 st. Gagarin, 209.

The main purpose of the Company's activities is to make a profit.

The main types (subject) of the Company's activities are as follows: commercial, intermediary, trading, procurement activities sports goods, creation of own chain of stores retail these goods; other activities not prohibited by the legislation of the Russian Federation. The Company is also entitled to carry out any other types of activities not prohibited by the current legislation. Certain types activities, the list of the latter is determined by law, the Company can be engaged only on the basis of a special decision (license).

In accordance with the subject of activity, the Company has the right to:

Make transactions and other legal acts with enterprises, organizations, institutions, societies, partnerships and individuals, both in Russia and abroad, including purchase and sale, exchange, contracts, loans, transportation, commissions and commissions, agreements, joint activities, as well as participate in bidding, auctions, competitions, provide guarantees.

To build, acquire, alienate, take and lease any kind of movable and immovable property.

Act as a customer or contractor under contracts with enterprises, organizations, citizens.

To form temporary scientific, industrial, creative teams, to attract specialists under contracts with payment for their work by agreement of the parties.

Sell ​​their products, works, services, production waste at prices and tariffs established in accordance with applicable law, independently or by agreement of the parties.

To acquire, in accordance with the established procedure, the necessary materials, raw materials, equipment, machinery, and other material assets in wholesale and retail trade, from any organizations and individuals, including for cash.

Carry out foreign economic activity in accordance with the established procedure.

In accordance with the established procedure, act as a founder and member of associations, business companies, commercial organizations, joint ventures with foreign companies, innovative and commercial banks, etc.

Open specialized accounts in relevant banking institutions both in rubles and in foreign currency. To accumulate funds of enterprises for the organization of shared construction, etc.

Use bank loans on terms determined by agreement of the parties.

Carry out other financial and economic activities that do not contradict the current legislation, as well as the subject and goals of their activities

Organize (open) departments, branches, representative offices, etc. as structural or separate subdivisions, create enterprises of various organizational and legal forms.

Act as a plaintiff and defendant in courts (arbitration, people's, arbitration).

The company is a legal entity under Russian law: it owns separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, incur obligations, be a plaintiff and defendant in court.

The Company in its activities is guided by the Charter, the legislation of the Russian Federation and binding acts of the executive authorities.

1.2 Technical and economic characteristics of the enterprise

The company LLC "Lis" is engaged in the sale of goods for sports. The range of products sold is very wide: these are various equipment for skiing, mountaineering, parachuting, etc.

One of the most important factors in increasing the volume of sales of goods and the growth of labor productivity is the provision of enterprises with fixed assets in the required amount, and their most correct use.

Let us consider the security of the analyzed enterprise with fixed production assets.

Table 1 - Provision with fixed production assets

LIS LLC

The rate of return on assets of fixed production assets means how much revenue is received for 1 ruble of fixed production assets. After analyzing the efficiency of the use of fixed production assets, we can conclude that in 2008, 44.8 rubles per 1 ruble of OPF. revenue, which is 1.9 rubles more than in 2007. The increase in capital productivity is explained by the increase in revenue. Capital intensity is the inverse indicator of capital productivity. For the sale of a unit of goods, 22.3 kopecks are used. fixed assets, which is 1.0 kopecks. less than in 2007. In 2008, the capital-labor ratio of Lis LLC increased by 3.7 points compared to 2007. This trend is explained by an increase in the average annual cost of fixed production assets and a reduction in the number of employees of the enterprise. In 2008, 43.4 thousand rubles per 1 employee of the analyzed enterprise. cost of fixed production assets.

Sufficient provision of the enterprise with the necessary labor resources, a high level of labor productivity are of great importance for increasing the volume of production and improving production efficiency, that is, the timeliness of all work and the final result of production - volume, cost, profit and profitability depend on it.

Consider the structure labor resources LIS LLC.

As can be seen from Table 2 and Fig. 1, the total number of employees for the period 2007-2008. decreased, in 2008 there was a reduction in the number of 2 people due to a decrease in the number of employees employed in the sales department and in the supply department. largest specific gravity in the structure of the workforce of the LLC "LIS" enterprise, employees of the sales department occupy 25.0%.

Table 2 - The composition and structure of the workforce of the enterprise LLC "LIS"

The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund.

Table 3 - Analysis of the use of the annual fund of working time at the enterprise LIS LLC

According to the table, we can conclude that the number of man-days worked by 1 employee in the year changed slightly: in 2008, this indicator grew by 4.9 man-days compared to the previous year. Total number of people - days decreased in 2008 compared to 2007 by 214 man-days due to the reduction in the average annual number of employees. In the reporting year, the use of the annual working time fund amounted to 79%, which is 0.02% higher than in the previous year. This is due to the tightening of labor discipline.

Labor productivity is the fruitfulness, efficiency of living labor. We define labor productivity in the following table.

Table 4. - Indicators of productivity and labor intensity of labor at the enterprise LIS LLC

According to the table, it can be judged that the enterprise reduced the number of employees and, as a result, the total number of man-days and man-hours worked, respectively, decreased. One employee worked 180.2 days in 2008, which is 4.9 days more than in the previous year. In the reporting year, each employee worked an average of 1,225.4 hours, while in 2007 this figure was 1,206.9 hours. Goods were sold per average annual worker 1946.8 thousand rubles. This figure is 14.5% higher than in 2007 due to a reduction in the number of employees. For 1 man-day in 2008, sports goods were sold in the amount of 10.8 thousand rubles, this figure by 1.1 thousand rubles. higher than the previous year. For 1 man-hour in the reporting year, goods for extreme sports were sold in the amount of 1.6 thousand rubles. This indicator of labor productivity increased by 14.9% compared to 2007. The indicator of labor intensity is the inverse indicator of labor productivity. It means that in 2008 the sale of goods worth 10 million rubles. 5 people were involved.

The end result of any business is either profit or loss.

To analyze and evaluate the level and dynamics of profit indicators, a table is compiled (Table 5), which uses the data of the organization's financial statements from Form No. 2.

Table 5 - Financial results of the enterprise "LIS" LLC

According to the table, we can conclude that the proceeds from the sale of products (works, services) for 2007-2008. increased and in 2008 reached 54510 thousand rubles. Although revenue in the reporting year increased by 3,495 thousand rubles, sales profit increased by a smaller amount - by 1,042 thousand rubles. This is due to an increase in the cost of production by 2453 thousand rubles. It should be noted that the profitability of sales of LLC "LIS" increased by 1.7% and amounted to 10.6% in 2008. This happened due to the increase in profit from sales.

1.3 Characteristics of the financial and marketing activities of the enterprise

1.3.1 Cooperation links and sales of products

Since the range of goods sold by LIS LLC is quite wide, it is quite difficult to name prices for the main goods. The cost of goods for extreme sports sold by this company is very different. For example, skiing costs from 1400 rubles. up to 8000 rub. for a couple. The price of products depends on the country of manufacture, on the quality, as well as on the prestige of the brand.

The main suppliers of sporting goods are the Moscow firms OOO Vse dlya Sportu, OOO Sportzhizn and OOO Extremal, as well as the firm from St. Petersburg OOO Extreme.

Distribution channels are the way a product moves from producer to consumer. LLC "LIS" uses only indirect channels for the distribution of goods. Indirect channels are associated with the movement of goods first from the wholesale trade organization to retail store and then from the store to the consumer. Such a channel attracts this enterprise, since it allows to significantly increase its sales markets. At the same time, the Company has to give up many sales functions and expenses, respectively, from profits and from a certain share of control over sales. The company actively uses the services of intermediaries, since it has to deal with a limited circle of interested parties when selling products. The company believes that the efficiency of implementation by intermediaries is higher, since they have experience and specialization.

The distribution channel level is any intermediary that performs some work to bring the product closer to the buyers. The enterprise mainly uses a single-level channel. A single-level channel assumes that the product will be sold first to the retailer, and then the retailer sells it to the consumer.

In 2008, the analyzed enterprise received proceeds from the sale of products in the amount of 54,510 thousand rubles. Consider the main largest buyers who provided the company with such an amount of revenue.

Table 6 - Buyers of LLC "LIS" products

As can be seen from Table 1, the largest amount of revenue came from the Sportivny Mir chain of stores - 26.0% of total revenue. Quite a lot of funds - 10577 thousand rubles. - Received from the supermarket "Sportmaster". The enterprise has long-term cooperation with the "Create Yourself" sports shop and in 2006 received 6,621 thousand rubles from it, which accounted for 12.1% of the total revenue. The remaining buyers are not so large and bring in a total of 20,084 thousand rubles.

1.3.2 Organization of accounting at the enterprise

According to accounting policy, at the LLC LIS enterprise, a journal-order form of accounting is used using the accounting, network program 1-C Accounting.

Accounting is the responsibility of the company's accounting department. The accounting department consists of 3 people. The head of accounting is Chief Accountant LLC "LIS"

The initial cost of intangible assets is redeemed linear way based on the norms accrued by the organization on the basis of their useful life.

Depreciation of fixed assets is calculated using the straight-line method.

Inventories of LIS LLC are reflected in accounting in the assessment at the actual purchase price using account 10 "Materials".

Accounting for the cost of selling goods is carried out by direct collection on the debit account. 44 Selling costs.

2. Enterprise management and regulation of its activities

2.1 Enterprise management mechanism

A modern manufacturing enterprise is a complex complex, the dynamism and coherence of which is ensured by a management mechanism that establishes internal and takes into account the activities of all links and employees of the enterprise, from the worker to the director.

The functioning of the management mechanism is ensured by the administration of the LLC "LIS" enterprise, which includes the director, chief accountant, heads commercial department, Purchasing Department, Sales Department, Marketing Department and Warehouse Manager.

Since the activity of the analyzed company is aimed at obtaining and increasing profits, the governing bodies perform the following tasks:

Development and justification of an effective strategic course, goals and direction of the enterprise for the long term;

Gradual disaggregation and ranking of the strategic course and bringing it to the level of current and operational management;

Specification of the general strategic and current tasks of the enterprise and bringing them to the level of everyday functions, quantitative and qualitative operational tasks for departments and personnel of the enterprise;

Recruitment, placement, distribution of responsibilities and regulation of the number and professional composition;

Organization of the execution of established functions and tasks received by the personnel of the enterprise;

Organization of reliable and constant control over the quality and timeliness of the fulfillment of tasks and duties by each employee of the enterprise;

Operational and daily regulation of the activities of the enterprise and its structural divisions; troubleshooting; elimination of the causes that violate the normal operation of the enterprise;

Improving the efficiency of the enterprise by increasing the volume of sales of goods.

A principle is a basic rule, a requirement, an idea of ​​management, their basis.

The principles of enterprise management LLC "LIS" are as follows.

The principle of targeted compatibility and concentration is to create a connected targeted management system, in which all its links form a single mechanism aimed at solving a common problem. The principle of continuity and reliability means the creation of such organizational, economic and technical conditions under which stability and continuity of the given mode of the production process is achieved. The principle of regularity, proportionality and dynamism is expressed in the fact that the management system should be aimed at solving not only current, but also long-term problems of enterprise development. The system of economic management connects in time the actions of people, the quantity, assortment and quality of the resources expended. To do this, the work and functions of each employee of the LIS company are strictly delimited, and after that they are gradually linked into a single synchronously operating system. The democratic principle of distribution of management functions is based on methods and rules public division labor. The principle of scientificity and validity of management methods comes from the fact that the methods, forms and means of management must be scientifically substantiated and verified in practice. The principle of management efficiency is caused by the presence of multiple ways to achieve the same goal. The principle of compatibility of personal, collective and public interest determined by the social nature of the activity.

Having considered the principles of building management and organizing commercial activities of LIS LLC, we can come to the following conclusions:

1) The enterprise interacts with the complete coherence of the principles of managing commercial activities;

2) Strategic planning at this enterprise is one of the main components of the commercial activity of LIS LLC;

3) This enterprise does not need to develop the principles of total management, in view of the sufficient stability of the enterprise in the sporting goods market and the incompatibility of the direction of commercial activity this enterprise with the basic postulates of total control;

4) LIS LLC is fully equipped with information and automated resources and constantly updates them.

Now it is necessary to investigate the very organizational structure of the enterprise. DIS LLC is engaged in trade, therefore, the organizational structure of this enterprise gravitates towards the management structure on a functional basis, i.e. functional organizational structure, we will depict this graphically (Fig. 2):

Rice. 2.2 - Organizational structure of the enterprise LIS LLC

Let us consider in more detail the functions of the departments of LIS LLC

CEO: acts on behalf of the enterprise, represents it in all economic and public institutions. He issues orders, hires and fires workers. He also manages the property of the enterprise, concludes contracts with third parties, etc.

Accounting: takes into account the receipt and expenditure of material and financial resources at the enterprise, labor; prepares reports on the activities of the enterprise.

Sales department: is directly involved in creating a database of customers, both real and potential, using Information Support(advertising, Internet connections, communication links, etc.). Managers of the department are constantly working to find and attract new customers. Based on the information received, for the regions determined by the head of the department, managers are required to present everything in graphical terms, that is, in the form of tables, graphs, diagrams. Sales managers must systematically collect information regarding the specific position of the company in a particular region, changing customer preferences, recommendations and suggestions to increase profitability and economic efficiency of working with this region. The effectiveness of the department is determined on the basis of the following criteria developed by the company: revenue from product sales; buyers' debt; increase in the client base; expansion of the assortment from the buyer; availability of proposals for inclusion in the assortment of new positions.

Supply Department: providing the company with high-quality competitive products; maximum execution of the application; the submitted application to the supply department from the sales department should be fulfilled as much as possible; search for new suppliers; procurement staff in the process should deal with effective management inventory, this indicator characterized by the absence of illiquid assets in the warehouse, its dynamics; minimization of costs for the purchase of goods; reduction of transportation costs, transition to more favorable terms with the supplier (deferred payment, consignment).

Sales department: directly involved in the activities of the company, coordinating the work of the supply department, sales department, and marketing department. Also, the commercial department is obliged to: coordinate the work of the sales, supply and marketing department, develop and implement promising directions, generating new ideas

Stock: delivers products to consumers.

All employees are divided into categories. They are listed in All-Russian classifier professions of workers, positions of employees and wage categories that were put into effect on the territory of Russia on January 1, 1996. According to it, they differ: professions of workers; positions of employees (managers, specialists and other employees).

Workers are persons directly involved in the process of creating wealth, as well as those engaged in repair, movement of goods, transportation of passengers, provision of services, etc. At the LIS LLC enterprise, forwarding drivers belong to this category.

Managers are persons holding positions of heads of enterprises and their structural divisions (departments, sections, services). These include, for example, the director, heads of departments.

Specialists are workers engaged in engineering, economic and other work requiring special knowledge in the profession. This category includes, for example, managers of the sales department.

Other employees include all other employees who perform preparatory and design functions.

The General Director of LLC "LIS" systematically controls: the degree of awareness of the personnel about their direct duties, current and future tasks; the availability of personnel necessary for them in their work normative documents, methods, instructions, standards, current information for operational work; degree of development by the personnel of the documents necessary for them for performance of work; the ability of staff to quickly obtain the necessary information; speed of information processing. When any failures in the work of the enterprise are detected CEO makes quick decisions to resolve situations.

2.2 Toolkit of the control mechanism

Management and entrepreneurial efforts at the enterprise are concentrated at the point of calendar comparison of costs and production results. The governing bodies perform their functions on the basis of a predetermined, accurate description of the course of the production process in space and time and control of the actual results obtained. In case of deviation from the established characteristics or from the time of their receipt, measures are taken to correct the situation.

The toolkit acquires the power of managerial influence on the basis of planning and monitoring the implementation of the characteristics established by the plan. First of all, these are the norms and standards for the expenditure of material and labor resources, as well as the planned indicators established by dates.

Rationing allows enterprises to balance in perspective plan needs and resources.

Rationing is very poorly developed at the LIS LLC enterprise. The best way is to ration labor resources.

In the company, to determine the filling of working hours for the main categories of personnel, as well as to determine the effectiveness of the work of each specialist, the unit as a whole, to identify the types of work performed by individual employees of the units, optimize business administration processes, and identify working time reserves, the “Photo of the working day” technique is used. .

A photograph of a working day is the most optimal method of labor rationing for the analyzed enterprise, its use is very advisable.

There is also a normalization material resources.

Rationing the degree of use and consumption of material resources is the determination of the measure of their production consumption, which includes the preparation of organizational and methodological support, the development, approval and control of resource consumption rates for the production of an accounting unit of products (works, services) of the established nomenclature.

Material resource consumption rates make it possible to calculate and draw up plans and schedules for logistics and control the consumption of materials.

According to the period of validity, the norms of resource consumption are divided into current and prospective. Current consumption rates determine the average daily set value of consumption of raw materials and materials; are used in current and operational scheduling. Forward looking norms set for a more limited range of material resources; used in medium and long term planning.

Inventory rate- this is the average stock of each type of goods during the planned period. With the help of the norm of the production stock, control over its actual balances is carried out.

Sales stock rate characterizes the minimum quantity of goods of each type sold by the enterprise, ensuring the uninterrupted fulfillment of supply contracts.

The LIS LLC uses an experimental method of rationing.

Experimental Method- this is the creation of norms based on observations, measurements, experiments, research. The norms established by the experimental method reflect the actual level of technical equipment and organization of production, but do not take into account the introduction of advanced methods of organization of production, new technology and technology in the planned period, and, therefore, do not contribute to identifying sources of growth in labor productivity, saving material resources.

When planning the economy of an enterprise and managing it, appropriate tools are used that determine the state of the managed object and its compliance with the task being solved, i.e., a system of indicators and standards.

Indicator is a qualitative and quantitative assessment of ongoing processes and phenomena in the environment. The qualitative side of the indicator reflects the content of a phenomenon or process in specific conditions of place and time, the quantitative side reflects the size, absolute or relative value. Thus, an indicator is a qualitative and quantitative characteristic of an object, expressed as a number indicating its properties.

In the practice of planning at LIS LLC, 4 main categories of indicators are used: natural, social and labor, cost and mixed.

The most numerous and diverse group of natural indicators. In planning, the system of accounting, control and evaluation of efficiency, these indicators indicate the main quantitative and qualitative content of a given or obtained result. At the same time, a quantitative assessment is made according to one parameter or more, characterizing the main target content of the planned object: 100 pcs. a specific product, 1 million, kWh of electricity, etc. - here the main parameters are, respectively, units, kWh.

With the help of social and labor indicators, the issues of the activity of the enterprise's personnel are solved, including the number, professional composition, productivity, pay and working conditions. Here the main identifier is a person.

Cost indicators expressed in monetary units - rubles. This group of indicators is the most universal and is used everywhere in economic practice: when planning, accounting, evaluating efficiency, pricing.

But most often LIS LLC uses mixed(or technical and economic) indicators, i.e. not 1 category, but 2 or Z at the same time. For example, labor productivity is measured by the ratio of natural and labor, cost and labor indicators: pieces / person, tons / person, rub. / person. Here, the identifier is various parameters of different objects. The same in pricing - rubles / piece. (kg), transport system- RUB/t/km/h

According to the functional and meaningful purpose, the indicators are divided into estimated, planned and settlement-analytical. All of these indicators are used at the enterprise under study.

2.3 The production plan is the basis for building a control mechanism

The analyzed enterprise LLC "LIS" is not engaged in production, but trading activities. Consider the role and purpose of wholesale trade.

The role and purpose of wholesale trade is most clearly seen when considering its functions.

Among the functions of wholesale trade enterprises, the following can be mentioned: the function of economic integration of territories and overcoming the spatial gap; the function of converting the production assortment into trade assortment goods; function of formation of stocks for insurance against changes in demand for goods; price smoothing function; storage function; the function of refinement, bringing the goods to the required quality, packing and packing; the function of lending to its customers, especially small retailers; function marketing research market and advertising.

The development of market relations contributes to the emergence of new elements in the activities of wholesale enterprises. For example, providing a variety of management and consulting services to its clients. The list of specialized services includes consultations on the operation of goods, especially technically complex ones, their repair and warranty service. Firm "LIS" provides advice on the operation of the goods.

Wholesale functions can also be divided into two types: traditional - mainly organizational and technical (organization of wholesale sales, warehousing and storage of stocks, transformation of the range of goods, their transportation) and new ones arising under the influence of market development.

The organization of wholesale purchase and sale has been one of the most important functions of wholesale trade since, in the process of the social division of labor, it became an independent sub-branch of trade. In contact with product manufacturers, wholesale intermediaries act as representatives of demand, and when offering goods to buyers, they act on behalf of manufacturers. In order to act as representatives of demand, it is necessary to study the needs of the population, which is what LIS LLC does.

The specialization of wholesale trade in the performance of the contact function provides significant savings in distribution costs, which leads to a decrease in the number of contacts. As a result, the buyer, i.e. retail trade, saves time, as it is freed from purchasing from many manufacturers, reduces material costs associated with the storage, formation of an assortment of goods and their delivery. I must say that the assortment of LIS LLC is very wide, so the analyzed enterprise performs this function.

Wholesale enterprises organize the delivery of goods to various regions of the country, thereby improving the territorial division of labor. The implementation of the transport function of the wholesale is manifested in the delivery of goods from the warehouses of enterprises to the retail network or non-market consumers in their region. Although the largest buyers are the shops of the city of Barnaul, LIS LLC delivers its goods to the regions Altai Territory, for example, in Pavlovsky, Slavgorodsky districts, etc.

The functions listed above are carried out in bulk from the moment of its occurrence, i.e. isolation in the sphere of circulation. At the same time, further development and improvement of the activities of wholesale enterprises is impossible without the fulfillment of tasks that were previously non-traditional for them, arising under the influence of market requirements.

In particular, wholesale trade is intended to become the center of concentration and transmission of information on market research issues, i.e. perform the so-called information function. It is the wholesaler, using his position at the intersection of information flows, who is able to fully ensure the collection, accumulation and processing of commercial information and, having summarized and analyzed it, transfer it to the counterparty. The company LLC "LIS" also collects and accumulates information about the sports goods market of the Altai Territory.

2.4 Business planning

The structure of plans is determined by the functions of the enterprise and its internal administrative and economic structure.

Due to the fact that the plan is the central link of economic management, in order to streamline the management, each department of the LIS LLC enterprise develops its own plan, which is linked to the general plan of the enterprise. The balance of intra-production plans is one of the most difficult planning tasks.

Let's consider in more detail the planning of wholesale trade.

Any enterprise in a market economy is constantly planning its activities. The result of the planned work is a constantly updated document - the business plan of the enterprise.

The sections of the business plan of LIS LLC present the forecast values ​​of the main indicators of its activities - profits, sales, costs, etc. Let us dwell in more detail on the development of forecast values ​​of wholesale sales (wholesale turnover).

The indicator of wholesale turnover is the most important among those planned by the enterprise in the business plan. Everything else depends on it - income, costs, net profit and, ultimately, the development of the enterprise.

At the same time, the projected sales volume is the resulting indicator that reflects various aspects of the enterprise's activities - strategic, marketing, financial, technological, etc.

The first step in developing a sales forecast in the Company is a comprehensive economic analysis of previous activities. The results of the analysis, the detected trends and conclusions serve as the basis for making forecasts.

At the second stage, the firm determines the factors that in the forecast period will influence the development of the market sector where the wholesale enterprise operates. The most important factors are selected and quantified, and with their help, sales forecast options are calculated.

Enterprise "LIS" uses various methods for forecasting - economic and statistical, comparison, index, graphic.

The specifics of the activity of this wholesale enterprise in the sporting goods market is to serve primarily stock retailers, retailers. Therefore, the process of planning wholesales is closely interconnected with similar calculations in the retail link that serves the wholesale enterprise.

The company rarely uses different regression equations to forecast wholesale turnover. Elasticity coefficients are also rarely used - direct and indirect.

And simpler graphic and index methods, calculation of the average rate of change in turnover during the analyzed and forecast periods are widely used in the company under study.

After determining the projected gross volumes of wholesale sales, it is necessary to subdivide them into sales through the warehouses of the enterprise (warehouse turnover) and in transit directly from the manufacturer (transit turnover).

The ratio of warehouse and transit turnover depends on many factors - market conditions, financial and economic interests of the supplier and buyer, price levels, tariffs for warehouse and transit services, volumes and frequency of deliveries, type of sale of goods, minimum batch shipment by the manufacturer, etc. But in any case, the target function in planning the ratio of warehouse and transit turnover for a wholesale enterprise is the amount of profitability of the wholesale operations carried out as a whole.

At the next stage, the structure of wholesale sales is planned. It should be noted that the process of predictive calculations for the total volume, forms of commodity circulation and the structure of turnover is a single whole, and the methodology and planning procedure is chosen by the enterprise itself. LLC "LIS" uses planned sales calculations by types of goods and customers, anticipating the forecasts of the gross volume of the wholesale turnover.

3. Characteristics of the functional activity of the enterprise

3.1 Personnel Management

The personnel policy is set out in such documents as the Charter of LIS LLC, the rules of internal work schedule, staffing, employee contract, regulation on remuneration and bonuses, regulations on departments, job descriptions and regulations on personnel certification.

The enterprise has not developed such a document as the philosophy of the enterprise, since it is new in the practice of the Russian economic system.

It must be said that some job descriptions written over 5 years ago. During this period, much has changed in the work of employees (for example, some reports have been abolished and new reports have appeared), so it should be recommended to rewrite job descriptions.

Since the staffing table changed 2 years ago, in some departments (for example, in the sales department) the number of employees and the division of responsibilities between them increased. Therefore, the provisions on departments should also be finalized, taking into account the current situation.

LLC "LIS" does not have a specialist in the selection of employees. All personnel documentation (application for employment, leave, etc.) is handled by an accountant. Therefore, LLC "LIS" has an agreement with the recruitment agency "Option", located at: st. Lenina, 113. This recruiting agency is engaged in the selection of personnel for the analyzed enterprise. The services of this institution are not cheap: about 2.5 thousand rubles. for each selected employee. In 2008, 3 people entered the firm in this way. It turns out that LIS LLC paid 7.5 thousand rubles for the recruitment of personnel. But it is more profitable for the company to act in this way than to maintain a specialist in the selection of employees.

Unfortunately, the assessment and placement of personnel is not carried out at all.

Every year, the chief accountant improves his qualifications at professional courses. The company also partially pays for the paid training of three of its specialists: the head of the commercial department, the payroll accountant and the senior manager from the sales department. In general, 35 thousand rubles were spent on this in 2008.

Stimulation of labor - a method of rewarding employees for participating in production, based on a comparison of labor efficiency and technology requirements.

The payment system should create a sense of confidence and security among people, include effective means of stimulation and motivation, and ensure the process of reproducing the expended energy (restoring workers).

The company uses different types of payments.

Salary - the amount of remuneration of an employee per unit of time (month, day, hour), depending on the position held, qualifications and personal business qualities working. It also depends on the length of service: salary or tariff is the main part wages, so to speak its guaranteed minimum. Now the company has a significant expansion of the "fork" - the range of possible earnings within this position.

Prize - a special type of payment, depending on the final result of labor, can be received by collectives at the expense of profit or income. In the Cooperative, bonuses are monthly, they make up about 40% of the salary, and also annual - about 100% of the salary.

The art of management is to form wages from all types of payments in such a way that the ultimate goal of the enterprise is achieved with the greatest interest of all employees in it.

Let's calculate the wage indicators at the enterprise, and also compare the growth rates of labor productivity and the wage fund.

Table 7 - The ratio of labor productivity and wages at the enterprise LLC "LIS"

As can be seen from the above table, the average annual salary of one employee at the LIS LLC decreased by 6.7%.

A significant problem at the LLC "LIS" enterprise in the field of production management is a significant outpacing of wage growth rates over labor productivity growth rates, which leads to a decrease in the stimulating power of wages.

3.2 Accounting and auditing

All business transactions for the receipt and disposal, internal movement of fixed assets in LIS LLC are drawn up with primary documents. To accept fixed assets, a commission is appointed by order of the head. For registration of acceptance, the commission is in one copy act (invoice) of acceptance and transfer of fixed assets (f. No. OS-1). The transfer of equipment requiring installation is formalized act of acceptance and transfer of equipment installation (f. No. OS-15). Acceptance of completed works on completion, reconstruction is issued act of acceptance and transfer of repaired, reconstructed and modernized facilities (form No. OS-3). All received fixed assets are assigned an inventory number. Since in the analyzed firm a small amount of fixed assets, then object accounting is organized in inventory book of fixed assets f.№OS-10. VK card of the movement of fixed assets f.№OS-12 for each month indicate the availability of fixed assets at the beginning of the month, receipt, disposal, depreciation amount and costs for overhaul. Synthetic accounting is kept in journal-order No. 13 .

The fixed assets of the enterprise gradually wear out and, as they wear out, they are transferred to expenses for sale. In this regard, the enterprise should ensure the accumulation of funds necessary for the acquisition and restoration of finally depreciated fixed assets. Such accumulation is achieved by including in the production costs the amounts of deductions, which are called depreciation. Depreciation of fixed assets occurs as a result of loss of technical and economic properties and physical qualities. Depreciation deductions are included in the costs (in the cost price) according to the norms approved in the established order. Depreciation charges are made monthly. The amount of depreciation on fully depreciated fixed assets is not charged.

With a journal-order accounting system, the accounting registers for depreciation are:

1. Special table (calculation of depreciation of fixed assets).

2. Sheet of calculation of depreciation (wear and tear) and deductions to the repair fund (without vehicles) f. #48

3. Sheet of calculation of depreciation (wear and tear) for vehicles and deductions to the repair fund f. #50

Synthetic accounting is kept in the Order Journal No. 10.

In the Company, materials include inventory and household supplies. When purchasing material assets from suppliers, the main document for posting is invoice. The main documents for the issuance of material assets from the warehouse are consignment note and limit-fence card for receiving material values. An invoice is used for a one-time release of valuables from a warehouse, a limit-collection card - for a systematic release within a certain period.

The warehouse manager (storekeeper) uses a warehouse accounting book or warehouse accounting cards to account for material assets. Warehouse accounting data is systematically compared with analytical accounting data from accounting. Therefore, to facilitate reconciliation, the accounts in the inventory book or on the cards must fully correspond to the accounts of analytical accounting in accounting. Each document is entered into the inventory book or cards separately (document grouping is not allowed). At the end of the month, the warehouse manager or other responsible person, according to the book or cards, makes report on the movement of material assets, which, together with the primary documents that serve as the basis for recording in a book or cards, is submitted to the accounting department.

From the reports of financially responsible persons, the balances for each item of value in quantitative and total terms are recorded in balance sheets. Balance sheets are compiled for balance sheets, sub-accounts and material responsible persons. The statement includes balances for each item of value. Balance sheets are prepared with inserts so that the balances can be reflected in one sheet throughout the year.

At the LLC LIS enterprise, material assets are valued at actual cost.

Synthetic accounting for account 10 "Materials" is kept in the order journal No. 10.

Accounting for labor and its payment is one of the most important areas of accounting, which ensures the accumulation and systematization of information on labor costs for the production of products and wages for each employee.

To account for personnel, accrual and payment of wages, several forms of primary accounting documents are used: Order (instruction) on employment (f. No. T-1); Personal card(f. No. T-2); Order (instruction) on transfer to another job(f. No. T-5); Order (instruction) on granting leave(f. No. T-6); Order (instruction) to terminate the employment contract(f. No. T-8).

In the accounting department of LIS LLC, a personal account is filled out for each employee, indicating reference data for calculating wages.

Time worked is recorded in Time sheet. It lists the number of hours worked per day for each employee. The timesheet is the basis for accrual time payment labor.

Accounting for work performed, labor costs and its payment in other industries is carried out on the basis of the following primary documents: piece work order, truck waybills, car waybills.

A general register that reflects payroll calculations with each employee is payroll statements (f. No. 141). Based on the settlement and payment fill in payroll (f. No. 53 or f. No. 58. In order to summarize the data of payroll statements on the accrued amounts of wages, as well as those issued in cash, transferred, offset, withheld amounts of money summary sheet for settlements with employees (f. No. 59). Analytical accounting of settlements with workers and employees is carried out by last name in the settlement and payment. Synthetic accounting for account 70 is kept in the journal-warrant No. 10.

From the amount of accrued wages of an employee of the enterprise, deductions are made to state extra-budgetary funds: Pension Fund, fund social insurance, fund of obligatory medical insurance.

Analytical accounting of settlements with social insurance and security bodies is kept in the statement. Synthetic accounting is kept in the order journal No. 10.

Acceptance of goods takes place in LIS LLC from organizations railway transport. Acceptance is carried out after receiving consignment note for shipping in a universal container. The posting of goods is formalized by imposing the seal of the trade organization LIS LLC on the accompanying documents.

Accounting for goods in the warehouse of the analyzed enterprise is carried out by a materially responsible person with whom liability agreement. The company uses the varietal method of accounting. At the same time, the materially responsible person for each nomenclature of goods starts a new warehouse card. The materially responsible person of the warehouse draws up commodity reports on the basis of incoming and outgoing documents. The release and sale of goods is formalized by the relevant shipping documents: waybill for the release of materials to the side, waybill, quality certificates. In accounting, the disposal of goods is reflected in the Order Journal No. 11

The distribution costs include the costs of trade enterprises that arise in the process of movement of goods to consumers. Analytical accounting of distribution costs is carried out by types and items of expenditure. Statements are used to organize analytical accounting.

In most cases, money is received at the cash desk from a bank account through a cashier who receives it by cash checks. They are usually bound in checkbooks.

The cash desk of the enterprise also receives money from other sources, for example, the return of unused advances by accountable persons, etc. The main cash receipt document is incoming cash order KO-1 with a tear-off receipt, which is issued to the person who deposited the money, in confirmation of the receipt of money at the cash desk. If necessary, it is certified by a seal. The expenditure of money from the cash desk is most often associated with the payment of wages, the production of travel expenses and other business expenses. The main document that formalizes the issuance of money from the cash desk is expenditure cash warrant KO-2. Incoming and outgoing cash orders or documents replacing them, before being transferred to the cash desk, are registered in the accounting department in journal of registration of incoming and outgoing cash orders. Expenditure cash orders issued on pay (settlement and payment) statements for wages and other equivalent payments are registered after their issuance. The cashier records all operations for the receipt and expenditure of funds in cash book which must be numbered and sealed. Analytical accounting of monetary documents is carried out according to their types in statements of analytical accounting F. No. 25. The accounting register in which cash transactions are reflected is journal-order number 1.

Operations on a current account, as a rule, are carried out on the basis of written instructions of the account holders, drawn up by special bank documents. The funds in the current account are received on the basis of an announcement for a cash contribution. Cash is received by check. Transfer of money - on payment orders, on settlement checks, on payment orders-demands.

The described enterprise uses payment orders.

All primary bank documents are recorded in the personal account of the enterprise daily. An extract from the personal account is provided to the client. The statement indicates: date, document number, transaction code, debit and credit amounts, cash balances. Primary documents are attached to the bank statement, on the basis of which the entry is made. Synthetic accounting on account 51 is maintained in journal-warrant number 2.

At each enterprise at the end of the year (or at other established dates) determine the financial performance.

When deriving financial results, a distinction is made between: total profit, balance sheet profit, taxable profit, profit remaining at the disposal of the enterprise, and undistributed balance of profit.

Accounting for the financial performance of enterprises is carried out on account 99 "Profits and losses".

Accounting for financial results on account 99 is carried out in the context of three sources:

1. Financial results from the sale of goods.

2. Financial results from other income and expenses.

3. Financial results from extraordinary income and expenses.

Analytical accounting on account 84 "Retained earnings (uncovered loss)" is based on the directions of using the means of distributing profits and covering losses.

Annual reporting is prepared based on the results of the calendar year from January 1 to December 31 inclusive.

Typical reporting forms are as follows: form No. 1 "Balance sheet"; form No. 2 "Profit and loss statement"; form No. 3 "Capital flow statement"; form No. 4 "Cash flow statement"; form No. 5 "Appendices to the balance sheet"; explanatory note to the annual report.

Conclusion

Based on the results of the past practice, we can offer the following for the company LIS Limited Liability Company.

Rationing is very poorly developed at the LIS LLC enterprise. The best way is to ration labor resources. It is necessary to develop this direction of planning. In the company LLC "LIS" only an experimental method of rationing is used. But it is necessary to develop the calculation-analytical method as more reliable.

The company rarely uses different regression equations to forecast wholesale turnover. Elasticity coefficients are also rarely used - direct and indirect. It is necessary to introduce these methods when planning wholesale trade.

During the internship, it was found that the assessment and placement of personnel is not carried out at all. This is an undoubted minus in the personnel management system, which should be eliminated.

A significant problem at the LLC "LIS" enterprise in the field of production management is a significant outpacing of wage growth rates over labor productivity growth rates, which leads to a decrease in the stimulating power of wages. When raising wages, it is imperative to compare labor productivity and wages.

List of information sources

1. Charter of the enterprise "LIS" LLC.

2. Order "On Accounting Policy for 2007".

3. Business plan of LIS LLC for 2008.

4. Annual reports for 2007-2008