home Credit Analysis of the results of economic activity. The results of the economic activity of the enterprise (firm) and their assessment The results of the economic activity of the organization in

Analysis of the results of economic activity. The results of the economic activity of the enterprise (firm) and their assessment The results of the economic activity of the organization in

3.1. Income of enterprises and their use

Under the income of the enterprise is meant an increase in economic benefits as a result of the receipt of cash, other property and (or) repayment of obligations, leading to an increase in capital. The income of organizations, depending on their nature, conditions of receipt and areas of activity, are divided into income from ordinary activities; operating income; non-operating income and income from other receipts.

Income from ordinary activities is the proceeds from the sale of products, income related to the performance of work, the provision of services.

Operating income is income associated with the provision for a fee for temporary use of the company's assets; receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property; proceeds from participation in the authorized capital of other organizations; the profit received by the enterprise from joint activity; proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods; interest received for the provision of the enterprise's funds for use, as well as interest for the bank's use of funds held on the enterprise's account with this bank.

Non-operating income is fines, penalties, forfeits for violation of contractual obligations; assets received free of charge, including under a donation agreement; receipts in compensation for losses caused to the organization; profit of previous years, revealed in the reporting year; amounts of accounts payable and receivable for which the limitation period has expired; exchange differences; amounts, revaluation of assets (except for non-current assets); other non-operating income.

The composition of income from other income also includes extraordinary income that arises as a consequence of emergency circumstances (natural disaster, fire, accidents, nationalization of property, etc.); in the form of insurance indemnities, the cost of material assets remaining from the write-off of assets that are not suitable for restoration and further use, etc.

The main component of the company's income is its revenue. Revenue is the main source of formation of the company's own financial resources. The use of proceeds is, on the one hand, the beginning of the circulation of funds in the process of the enterprise's production activities, on the other hand, the stage of distribution processes, at which the state's revenue base is formed, as well as the enterprise's own financial resources.

The proceeds received on the accounts of the enterprise are primarily directed to reimbursement of costs associated with the production and sale of products (payment of invoices to suppliers material resources, fuel, energy, spare parts, components, purchased semi-finished products, etc.). The other part of the proceeds is used to pay wages, to compensate for the depreciation of fixed assets. Taxes, fees and deductions are paid from the proceeds, which are not included in the cost, but are obligatory for payment from the proceeds to the budgets of various levels (VAT, excises, customs duties, etc.). From the proceeds, the profit of the enterprise is formed, which, after paying taxes, is at its disposal and is directed to solving economic and social problems.

On the basis of regulatory documents, the taxation of the proceeds received by the enterprise is carried out in accordance with one method, which is reflected in the order on the accounting policy of the enterprise:

According to the method of shipment (accrual) of goods and presentation of settlement documents to the customer;

By payment method - by receipt of funds to bank accounts or to the cash desk of the enterprise.

The disadvantage of using the first method is the risk of non-receipt of funds associated with the possible insolvency of the payer. In order to mitigate the negative consequences of non-payments, enterprises have been granted the right to form a reserve for doubtful debts. Its value is determined by the enterprise on the basis of an analysis of the size, composition, dynamics of non-payments.

The use of the second method has advantages in relation to the first, related to the fact that the enterprise can timely pay off the budget and extra-budgetary funds, with resource providers and other business partners, having a real cash source at its disposal. However, when making advance payments for shipped products, its consumer may find itself in a difficult situation, since with the actual receipt of funds on the supplier's accounts, the products may not only not be shipped, but also not produced.

3.2. Planning revenue from product sales

The main source of income of the enterprise associated with its economic activity is the proceeds from the sale of products. Optimal planning of sales proceeds provides the necessary guidelines for the enterprise in making financial and business decisions. The planning of proceeds from the sale of products is carried out similarly to the planning of costs for the production and sale of products. The amount of revenue is determined by the formula:

where T - commercial products intended for release in the planned

O 1 - balances of unsold finished products at the beginning of the planned

O 2 - balances of unsold finished products at the end of the planned

When planning revenue according to the shipping (accrual) method, only finished products in the warehouse at the beginning and end of the planning period are considered unsold products.

When applying the method of accounting for revenue from payment, the expected balances at the beginning of the planning period consist of finished products in stock, including goods shipped, documents for which have not been submitted to the bank; goods shipped, the payment deadline for which has not come; goods shipped but not paid for on time; goods in safe custody with buyers in the form of refusal of acceptance.

At the end of the planning period, the balances of unsold products consist of the balances of finished products in the warehouse and goods shipped, the payment deadline for which has not come.

The following factors influence the amount of proceeds from the sale of products: the volume and structure of production, the cost of production, the assortment, quality, the rhythm of production and shipment, the price level, compliance with contractual conditions, the timely execution of settlement documentation, the forms of payment used, the demand and solvency of the consumer of products, etc. .

3.3. Profit of the enterprise, its formation and use

The profit of an enterprise is the main factor of its economic and social development. Based on the economic content, the profit of an enterprise can be considered a part of the added value that is created as a result of the sale of products and services. From an accounting and reporting point of view, profit is the excess of income over expenses.

Currently, in economic practice, the definition of profit is used - gross, profit from sales, profit for taxation, from ordinary activities, net profit, etc. However, officially, the definition of profit in force in Russian tax legislation is given in relation to the gross profit indicator, which is the amount of profit (loss) from the sale of products (works, services), fixed assets (including land plots), other property of the enterprise and income from non-sales operations, reduced by the amount of expenses on these operations. Profit (loss) from the sale of products (works, services) is determined as the difference between the proceeds from the sale of products (works, services) without value added tax and excises and production and sales costs included in the cost of products (works, services).

Profit, being the most important economic category in the conditions of market relations, performs a number of functions, which include the function as a measure of production efficiency, stimulating and as a source of state revenue generation.

Being the end result of the financial and economic activity of the enterprise or, in other words, the purpose of investing and using capital, profit performs the function of a measure of production efficiency. The amount of profit is determined by many factors, and as a measure of production efficiency, it also depends on the efficiency of the application and use of the constituent parts of capital, material, financial, as well as labor resources.

Being a source of development of production and satisfaction of social benefits, the amount of profit predetermines economic behavior enterprises, their owners and staff, thereby performing a stimulating function.

Forming the revenue part of the state budget and off-budget funds in the form of taxes, economic sanctions and other revenues, profit is a source of implementation of activities related to the goals of state development and the implementation of social tasks.

Profit growth factors are everything that characterizes the concept of production efficiency - the volume of sales of products, their range and range, prices for material resources and finished products, the cost of production, the level of use of fixed working capital, production assets and cash, the quality of management of economic and financial business activities, etc.

The use of profit is an integral part of distribution relations between the state, enterprises and owners of enterprises. The relationship between enterprises and the state is built on the basis of a taxation system, in accordance with which the basis for paying taxes to the budget is gross profit. The distribution of profits remaining at the disposal of the enterprise is regulated mainly by the internal documents of the enterprise (the charter of the enterprise, decisions of meetings of founders and shareholders) and are fixed in the accounting policy of the enterprise. This is the creation of an accumulation fund, consumption and other targeted funds. At the same time, the state, through the provision of certain tax incentives, stimulates the direction of profits for capital investments for industrial purposes and housing construction, for charitable purposes, financing of environmental protection measures, expenses for the maintenance of social facilities, and for research and development. Legislatively established the procedure and size of the creation of the reserve and some other targeted reserve funds. The presence of such reserves provides an increase in shareholding and the ability to withstand the risks of loss of financial stability in the activities of the enterprise, as well as the possibility of paying dividends to the owners and shareholders of the enterprise even in the absence of profit.

3.4. Profit planning

Profit planning is an important part of the company's financial plan. The objects of planning are elements of the gross profit of the enterprise and, first of all, received from the main type of its activity, profit from the sale of products and services. The methodology for planning the elements that make up the profit of an enterprise is different and is determined by the peculiarities in calculating costs and taxing profits by type of its activity. However, the main planning method is the direct counting method. In accordance with this method, the profit from the sale of products (P) is calculated by the formula:

where B is the proceeds from the sale of products;

C is the total cost of goods sold.

The volume of products sold and the cost price are determined for each nomenclature item by successively multiplying each unit of production by the selling price and its cost price.

The planned profit amount (P) can also be calculated using the formula:

where P 1 - profit in the balance of finished products at the beginning of the planned

P 2 - profit in the balance of finished products at the end of the planned

P tp - profit from the release of marketable products in the planned period.

Profit in carry-over balances of finished products is determined as the difference between the sum of input and output balances in sales prices and at production cost.

The application of the direct account method involves determining the volume of sales of products according to their nomenclature and assortment, selling prices, compiling cost estimates and estimates for comparable and incomparable products.

As an addition to the direct method for preliminary calculations in enlarged (prospective) planning, analytical methods of profit planning are used. The basis for the enlarged calculation of profits can serve as the cost of 1 ruble. commodity products.

Taking into account the cost of 1 rub. of marketable products, profit is planned for the entire output of marketable products (comparable and incomparable) using the following calculation formula:

where P - gross profit from the release of marketable products;

T - commercial products in selling prices;

Z - the cost of producing commercial products, calculated in prices

implementation.

To determine the profit from the sale of products, the result is adjusted for the change in profit in the carry-over balances of finished products.

It is possible to use another analytical method for calculating the planned profit. This method is based on the use in the calculations of the indicator of basic profitability as the ratio of profit on marketable products to its cost for the reporting year. When using this method, the calculation is carried out separately for comparable and incomparable marketable products according to the formula:

where Р b is the basic profitability of the production of marketable products in

reporting (base) year;

P about - the expected profit on marketable products for the reporting (base) year;

C tp - the full cost of commercial products in the reporting (base) year.

The calculation is carried out in several stages. Using the indicator of basic profitability, the profit of the planned year is calculated for the planned volume of marketable output. The calculated planned profit is then adjusted in accordance with the change in the cost price in the planned year. The influence of changes in the assortment, quality, grade and prices on the volume of planned profit is determined. The change in profit in unsold balances of finished products at the beginning and end of the planning period is taken into account. Separately, profit is calculated for incomparable commercial products. Then, the planned profit from the sale of products, calculated taking into account all the factors of its change, is summed up with the planned profit from the sale of incomparable marketable products.

The gross profit of the enterprise is formed taking into account the results of its operating and non-operating activities.

3.5. The profitability of the enterprise, its essence. Methods for assessing the efficiency of resource use

The indicator of profit is not absolute in assessing the effectiveness of the enterprise, since it does not reflect its actual result. The basic indicator characterizing the real efficiency of its economic activity is profitability, i.e. an indicator of the effectiveness of the use of the assets of the enterprise, its components in order to make a profit. In accordance with this, the main indicators of profitability and some private ones are distinguished, which are used for analysis when making decisions on the management of financial and economic activities, planning the costs and profits of an enterprise, according to its behavior in the markets of goods, finance and capital.

The main indicators of profitability are:

Profitability of costs (products);

Profitability of sales (sales);

Return on assets (capital);

Profitability of current assets;

Return on equity.

1. Profitability of costs (products) (P c) is defined as the ratio of profit from the sale of products (P p) to the total cost of sales (C) in the analyzed period:

This indicator characterizes the efficiency of using the costs associated with the production and sale of marketable products.

2. Profitability of sales (sales) (R pr) is defined as the ratio of profit from the sale of products (P r) to sales proceeds (excluding taxes and deductions) (B) in the analyzed period:

Profitability of sales characterizes the level of profitability of the enterprise for its main types of activities. When analyzing this indicator, the interdependence between indicators of sales volume, production costs and product sales prices is taken into account.

3. Return on assets (capital) (R a) is defined as the ratio of profit (balance sheet and net) (P b (h)) to the average value of assets for the analyzed period (A c):

The rate of return on assets characterizes the efficiency of use or the overall assessment of the profitability of the enterprise's capital as a whole, both own and borrowed.

4. The profitability of current assets (P ta) is defined as the ratio of the net profit of the enterprise (P h) to the average value of current assets (A ts) of the enterprise's working capital in the analyzed period:

The analysis of this indicator characterizes the effectiveness of costs invested in the current assets of the enterprise.

5. Return on equity (R sk) is defined as the ratio of net profit (P h) to the average value equity(K c) enterprises for the analyzed period:

The analysis of this indicator characterizes the effectiveness of the use of own funds of the company's shareholders and shows the attractiveness of raising capital in this area of activity, as well as the efficiency of the apparatus of the enterprise, to which the shareholders' funds are transferred to management.

A necessary factor in managing the costs of the enterprise, the objects of production of commercial products and its implementation is the analysis of the relationship and dependence of these most important indicators for assessing the activities of the enterprise. Namely, the ratio of indicators - costs, production volume, profit. An enterprise needs to know the level of production and sales of products at which it will cover costs and begin to make a profit. To determine the minimum volume of output, below which production becomes unprofitable, the indicator of the profitability threshold (break-even point) is used, which is determined by the formula:

From the above formula it can be seen that the analysis of the profitability threshold indicator is based on the principle of dividing the enterprise's costs associated with the production and sale of products into conditionally constant and conditionally variable and calculating the so-called marginal profit (the denominator of the formula). When calculating marginal profit, sales proceeds are cleared of necessary tax and other obligatory payments.

Visually, the definition of the break-even point can be represented as follows: fig. 3.5.1.

Three main lines show the dependence of variable, fixed costs and revenue on the volume of production. The point of the critical volume of production shows the volume of production at which the amount of proceeds from the sale is equal to its full cost. By changing the ratio between fixed and variable costs within the production capabilities of the enterprise, it is possible to solve the problem of optimizing the amount of profit. This dependence is associated with the effect of the production lever, i.e. the margin of financial strength at which the company can afford to reduce the volume of sales, without leading it to unprofitability. The effect of the production leverage is due to the fact that with an increase in the volume of sales of products, the share of fixed costs in the structure of the cost of production decreases and the “effect of additional profit” appears. The effect of the production lever is manifested in the strength of its impact, which is determined by the formula:

The indicator of the strength of the impact of the production lever determines how many times the profit will increase with a one percent increase in revenue from product sales.

Knowing the data on the growth of revenue from sales of products and the strength of the impact of the production lever, it is possible to directly determine the growth in profits with an increase in the volume of output.

Questions for self-control on the topic

1. Classify the income of the enterprise in accordance with the directions of its activities.

3. Methods for planning revenue from product sales.

4. Factors affecting the amount of revenue.

5. Describe the concept of "profit"; sources of its formation, growth factors.

7. Methods of profit planning at the enterprise.

8. Expand the content of the concept of "profitability".

9. Main indicators of profitability, their characteristics.

Related tests

I. Find the correct definition of economic entity

profitability:

1) the absolute amount of the received profit of the enterprise;

2) the absolute amount of profit received from operating activities;

3) the level of profitability of the enterprise;

4) profitability of product sales;

5) the excess of proceeds from the sale of products over its cost;

6) the amount of financial resources of the enterprise, which ensure its production and economic activities;

7) the excess of profit from financial transactions over losses from these transactions;

8) the excess of income from other ordinary activities over losses from this activity.

II. The profit of the enterprise characterizes:

1) economic effect of activity;

2) economic efficiency of its activities;

3) liquidity;

4) solvency.

III. The balance sheet profit is not affected by:

1) the volume of sales of products;

2) price level;

3) unit cost of production;

4) product range;

5) there is no correct answer.

IV. Return divided by total investment and return divided by shareholder equity are two effective ways to measure:

1) profitability;

2) liquidity;

3) solvency;

4) expediency of borrowing operations.

V. If the amount of proceeds from the sale of products (goods, performance of work, provision of services) covers only a part of the proceeds, then the proceeds accepted for accounting are determined as:

1) the amount of receivables;

2) the amount of cash receipts;

3) the amount of receipt of funds and other property;

4) the amount of receipts and receivables (in the part not covered by receipts).

VI. Marginal income is:

1) the difference between the proceeds from the sale of products (works, services) and the partial cost calculated at variable costs;

2) the difference between the proceeds from the sale of products (works, services) and the partial cost calculated at fixed costs;

3) the difference between the proceeds from the sale of products (works, services) and the partial cost calculated from the sale of products (works, services) and the full cost.

Each production is opened to perform specific tasks, usually it is to generate income, provide new jobs, improve any industry. During the workflow, various events, activities, actions that are directly related to production take place. The sum of these events is called the economic activity of the enterprise.

Economic activity of the enterprise- this is an activity to create goods, provide services, perform all kinds of work, which is aimed at generating income in order to meet the needs of the management and working staff of the enterprise.

The economic activity of the enterprise consists of several stages:

scientifically based research and developments of designers;
production of products;
additional production;
maintenance of the enterprise;
marketing, sales of products and its subsequent service.

Economic processes that make up the economic activity of the enterprise:

The use of means of production - the main assets of the enterprise, technical equipment, depreciation, that is, those elements that are involved in the process of generating income.
The use of objects of labor activity of the enterprise is raw materials, the consumption of which should be minimal and normalized, then this can have a fruitful effect on the financial results of the enterprise.
Exploitation of labor resources - the availability of highly qualified specialists, an acceptable ratio of the exploitation of the working time of the staff and wages.
Manufacture and sale of goods - indicators of the level of product quality, time periods for its sale, volumes of products supplied to the market,.
Indicators of the cost of goods - when calculating it, it is necessary to take into account all the expenses incurred in the manufacture and sale of products.
Indicators of profit and profitability - indicators of the results of the labor activity of the enterprise.
The financial position of the enterprise.
Other business activities.

All of these processes relate to the concept of the economic activity of an enterprise and constantly interact with each other, and therefore need a systematic analysis.

All economic activity of the enterprise is divided into two groups: processes associated with the production of products (production), and other processes (non-production).

Manufacturing processes dedicated to the production of goods. As a result, there is a change in the material type of raw materials and the price of the original raw materials increases by changing its type, combination or transformation. This cost is referred to as the "form value". A variety of manufacturing processes can be referred to as mining, analytical, production and assembly processes.

Non-manufacturing processes- provision of various services. These processes can perform actions that are different from the transformation of the material form of raw materials. Important processes include warehousing of products, various kinds of trade and many other services.

Material on the topic from the electronic journal

Why do you need an analysis of the economic activity of the enterprise

Analysis of the economic activity of an enterprise (AHA) is a natural-science method for studying economic processes and phenomena, which is based on dividing them into parts and studying their interaction with each other. This is the main function of managing the economic activities of the enterprise. Analysis helps to approve decisions and implement actions, contributes to their justification and is the foundation of the scientific management of the enterprise, ensuring its effectiveness.

What functions are pursued by the analysis of the economic activity of the enterprise:

study of directions and patterns of economic processes and phenomena, taking into account the laws of the economy in specific situations, the implementation of economic activities at the level of one enterprise;
analysis of the results of the economic activity of the enterprise in relation to resource capabilities, evaluation of the effectiveness of the activities of various departments of the enterprise, taking into account planned indicators;
analysis of ways to increase the efficiency of the economic activity of an enterprise based on modern international experience in the field of scientific and technical progress;
identification of reserves for increasing the volume of products, carrying out measures for the rational use of production potential;
a scientific approach to all plans available at the enterprise (perspective, current, operational, etc.);
tracking the implementation of the tasks approved in the plans for the efficient use of resources in order to realistically assess and the possibility of influencing the workflow of the enterprise;
development of solutions for the management of the economic activity of the enterprise on the basis of scientific research, selection and analysis of the economic reserve for increasing the efficiency and profitability of production.

Analysis and diagnostics of the economic activity of the enterprise is divided into several areas.

Analysis of financial and economic activity:

analysis of the level of profitability of the enterprise;
analysis of the payback of the enterprise;
analysis of the use of own financial resources;
analysis of solvency, liquidity and financial stability;
analysis of the use of financial loans;
assessment of economic value added;
business activity analysis;
analysis of the movement of finance;
calculation of the effect of financial leverage.

Management analysis of economic activity:

finding out the place of the enterprise in its sales market;
analysis of the exploitation of the main factors of production: means of labor, objects of labor and labor resources;
assessment of the results of production activities and sales of goods;
approval of decisions to increase the range and improve the quality of goods;
formulating a methodology for managing financial expenses in production;
approval of pricing policy;
analysis of profitability of production.

Comprehensive analysis of economic activity enterprises - a study of primary accounting documentation and reports for several past reporting periods. Such an analysis is necessary for a full-fledged study of the financial position of the enterprise, the results of the analysis are used in improving business processes. It should be noted that complex analysis- this is an important event in the transformation, changing the form of ownership, to attract serious investment for the implementation of new business projects.

Based on the results of the reporting period, an assessment of the effectiveness of the economic activity of the enterprise is given, it is necessary to select and change the main development strategy, to improve production processes. Such an event should be held when you have planned to implement serious investment projects.

Analysis of the economic activity of the enterprise: the main stages

Stage 1. Analysis of the profitability of the enterprise.

At this stage, all sources that generate income are analyzed and allow us to trace the picture of profit formation - the main result of the company's activities.

Stage 2. Analysis of the payback of the enterprise.

This stage consists in the study of payback by comparing various indicators, data is also collected in order to evaluate the payback of the enterprise.

Stage 3. Analysis of the use of financial resources of the enterprise.

This stage consists in the analysis of where the company's own financial resources are spent, using the study of documentation and the formation of reports for the further development of production.

Stage 4. Analysis of the financial capabilities of the enterprise.

This stage consists in finding opportunities for the use of invested funds, for the analysis of various obligations. This stage provides the enterprise with the opportunity to decide on a development strategy for the future, to draw up a scheme for the application of investments.

Stage 5. Liquidity analysis.

At this stage, a study of the company's assets and their structuring takes place in order to find out the level of liquidity of the economic activity of the enterprise.

Stage 6. Analysis of the financial stability of the enterprise.

At this stage, the strategy of the enterprise is determined, with the help of which the financial stability of the enterprise is achieved, and the degree of dependence of the company on borrowed capital and the need to attract financial resources are revealed.

Stage 7. Analysis of the use of borrowed capital.

At this stage, it is necessary to find out how borrowed capital is used in the activities of the enterprise.

Stage 8. Economic value added analysis.

Based on the results of the analysis of economic value added, the volume of the company's expenses for the production of products, the real cost of goods, as well as the degree of justification of this cost, are determined, and ways to reduce it are found.

Stage 9. Analysis of business activity.

At this stage, the activity of the enterprise is monitored by studying completed projects, increasing the volume of sales of products to the market and entering the level of international trade.

Also, the diagnostics of the economic activity of an enterprise includes an analysis of the movement of finances (various operations with financial resources, paperwork for various transactions, etc.) and the calculation of the effect of financial leverage (impact on the level of financial resources through the approval of economic decisions).

What is business planning

The stable financial position of the company, the modernization and promotion of production can be guaranteed if you are engaged in planning the economic activities of the enterprise.

Planning is the development and adjustment of a plan that includes the foresight, justification, concretization and description of the basics of the enterprise's economic activity for the near and long term, taking into account the situation on the sales market for products at the maximum exploitation of the enterprise's resources.

The main tasks of business planning:

Study of demand for the company's products.
Increasing the level of sales.
Maintaining a balanced growth in production.
Increasing income, payback of the production process.
Minimizing the cost of the enterprise by applying the strategy of rational development and increasing production resources.
Strengthening the competitiveness of goods by improving their quality and reducing costs.

There are two key types of planning: operational and production planning and technical and economic planning.

Technical and economic planning aimed at creating a system of standards for improving the technical equipment and financial affairs of the enterprise. In the process of this type of planning, the acceptable volume of products manufactured by the enterprise is determined, the necessary resources for the production of goods are selected, the optimal indicators of their use are calculated, and the final financial and economic standards for the functioning of the enterprise are established.

Operational and production planning aimed at concretizing the technical and economic plans of the company. With the help of it, production goals are formed for all departments of the enterprise and tasks for the production of products are adjusted.

Main types of planning:

Strategic planning - a production strategy is formed, its main tasks are developed for a period of 10 to 15 years.
Tactical planning is a confirmation of the main goals and resources of the enterprise needed to solve strategic problems for a short or medium term.
Operational planning - ways to achieve strategic goals are selected that are approved by the management of the enterprise and are typical for the economic activity of the enterprise (work plans for the month, quarter, year).
Normative planning - the selected methods for solving strategic problems, goals of the enterprise for any period are justified.

Each enterprise experiences difficulties in attracting private investment, since its own financial resources are often not enough, the enterprise needs loans, therefore, in order to combine the possibilities of private investors, loans are provided, which are formed by the enterprise's business plan.

Business plan- a program for the implementation of business operations, company actions, containing information about the company, product, its production, sales markets, marketing, organization of operations and their effectiveness.

Business plan features:

Forms ways of development of the enterprise and ways of selling goods.
Carries out planning activities of the enterprise.
Helps to get extra loans, which gives a chance to buy new developments.
Explains the main directions, changes in the structure of production.

The program and volume of the business plan depend on the volume of production, the scope of the enterprise, and its purpose.

Performance indicators - the main sensors of the company

Organization of economic activity of the enterprise: 3 stages

Stage 1. Opportunity assessment

At the initial stage, it is necessary to assess the resources for the implementation of the production process, for this it will be necessary to involve scientific developments and the work of designers. This stage will help to assess the potential for the production of goods in the volume and under the conditions that the owner of the company wants to explore in order to approve the final decision to start production. After exploring potential opportunities and implementing a series of actions, the production line is launched within the boundaries of the formulated plan. Each stage of production is monitored using various tools.

Stage 2. Launch of auxiliary production

If there is a need, then the next stage is the development of additional (auxiliary) production. This may be the production of another product, for example, from the remnants of raw materials from the main production. Additional production is a necessary measure that helps to develop new market segments, increase the chances of effective development of the company's financial activities.

Maintenance of the enterprise can be carried out both on its own and with the involvement of specialists and resources from outside. This includes the maintenance of production lines, the implementation of repair work that is necessary for the organization of uninterrupted work activities.

At this stage, it is possible to use the services of delivery companies (for transporting products to warehouses), the services of insurance companies for insuring the property of the enterprise, and other services that optimize production activities and assess potential financial costs. At the next stage, marketing work is carried out, aimed at researching the market, opportunities for selling products that will help organize uninterrupted sales of goods. A marketing scheme is applied that helps to establish the process of marketing and delivery of products. This process is also needed when assessing the potential for the production of goods in the quantity that will be sold on the market with a minimum level of financial costs for an advertising campaign, delivery of products and at the same time will be able to attract the maximum number of buyers.

Stage 3. Sales of products

The next stage is the sale of the finished product within the framework of the developed plan. Each stage of the sale of products is monitored, accounting for the sold goods is carried out, forecasts are made and research is carried out to approve competent decisions to manage the future activities of the enterprise. In some situations, it is necessary to formulate a methodology for after-sales service (if the manufacturer has established a warranty period for products).

The economic activity of the enterprise within the framework of the approved development plan makes it possible to assess the economic situation of the company, the reserves of resources for the production of products, to investigate the impact of factors on the performance of sales of products, on the level of quality of goods. When conducting an analysis of the economic activity of an enterprise, indicators of profitability, payback, and the potential for increasing the volume of production are studied.

Enterprise business management: features and mechanisms

The main condition for the effective operation of the company is the organization of its economic activities in such a way that its preferred factors are taken into account with the utmost accuracy and the consequences of negative factors are minimized.

Solving the difficulties of effective management of the organization requires the development of the latest methods for the implementation of the financial and economic activities of the enterprise. With the help of such methods, it is necessary to formulate a strategy for the development of the organization, justify decision-making on the management of the enterprise, control their timely implementation, evaluate the results of the economic activity of the enterprise.

The principles of managing the economic activity of an enterprise are a set of principles, methods, indicators and actions taken to organize the work of an enterprise. The main task Such management is the fulfillment of the tasks set, namely, the manufacture of goods that can satisfy the needs of customers.

The main success factor in managing the economic activities of an enterprise is consistency at all levels and stages of management, at which decisions are approved and implemented - from the moment of acquiring resources, raw materials, their preparation for use in the working process of the enterprise until the sale of finished goods to customers .

The experience of managing the economic activity of an enterprise of many companies, as a rule, is chaotic, which is caused by the ineffective work of state and commercial companies, the fragmentation of their actions, the low level of education of enterprise managers, and the poor level of development of their entrepreneurial ethics.

The main condition for raising the level of management efficiency in the process of economic activity of the enterprise can be called the use of various management methods aimed at maximizing the use of the hidden capabilities of the enterprise. They are a multi-level system of resource, financial and production capabilities, each of which is used at some stage of the enterprise's economic activity, guaranteeing the achievement of a positive result.

Evaluation of the economic activity of the enterprise: highlights

Report development

The results of the economic activity of the enterprise based on the results of the reporting time period are recorded in the format of a detailed report. Highly qualified employees of the enterprise are allowed to draw up reporting documentation; if necessary, access to secret data is opened. The results of the report are published if required by law. In some situations, the information remains classified and is used to develop a new direction for the development of the enterprise, to improve efficiency. You need to know that the evaluation of the results of economic activity of the enterprise consists of the preparation, research and analysis of information.

Forecast development

If necessary, you can make a forecast for the development of the enterprise in the future. To do this, it is necessary to provide free access to all information related to the financial activities of the enterprise for a certain number of reporting periods in order for the forecast to be as accurate as possible. At the same time, it is necessary to take into account the fact that the information recorded in the reporting documentation must be true. In this case, the data provided will help to detect problems of financing, distribution of funds among various departments of the enterprise. As a rule, the results of the economic activity of the enterprise are evaluated according to the results of the reporting period, which is one year.

Accounting

All economic activities of the enterprise must be taken into account without fail. For this, automated programs for accounting and processing primary accounting documents are used. Regardless of how the accounting of the economic activity of the enterprise is carried out, a report is formed based on the results of its study. Accounting is carried out strictly according to accepted standards; if the company also operates on international markets, then its documentation must comply with international standards.

The maintenance and formation of reporting documentation is carried out either by your own specialists working at your enterprise, or by specialized employees of another organization on a contractual basis. The results of the report are used to calculate the amounts of tax deductions that must be paid during the reporting period. Reporting documentation must take into account the specifics of the company's activities.

Document flow in the organization: when everything is in its place

How the main indicators of the economic activity of the enterprise are determined

The main indicators of the economic activity of the enterprise, which are used in business projects, are divided into two groups:

estimated indicators - income, turnover of the company, cost of goods, etc.;
indicators of production costs - payment of wages to personnel, depreciation of equipment, energy and material resources, etc.

The most important estimated indicators of economic activity:

turnover (sales volume) of the enterprise;
gross income;
conditionally net profit, production;
income after deductions of interest on credit loans;
income after payment of taxes;
profit after payment of other payments;
liquidity after the implementation of financial investments in the improvement of production;
liquidity after payment of dividends.

All these criteria are necessary for managing processes within the company for effective control over the production of products, for the financial stability of the enterprise, as well as for the formulation of new management decisions.

With the help of these criteria, the head of the enterprise receives data. This information is the basis for developing solutions that can improve the situation in production. Some indicators perform an important function in the development of a methodology for motivating staff.

Company turnover

With the help of the first evaluation criterion of the economic activity of the enterprise, the turnover of the organization is revealed.

It is calculated as total sales, that is, the value of products and services that were provided to customers. When calculating the company's turnover, the period for which it is determined (month, decade, year, etc.) plays an important role, since this criterion is greatly affected by the processes associated with inflation.

It is more convenient to calculate this indicator using constant prices, but if accounting calculations and further planning are necessary, the turnover can be determined at current prices.

Such an estimate of turnover is a priority for budget companies and firms that are not yet making a profit.

In the field of trade and in the sales departments of enterprises, the volume of trade is the foundation for setting the sales rate of products, and also plays an important role in motivating staff.

With a stable level of sales, the salary of staff, as a rule, depends on the goods sold. The seller receives a management-approved percentage of the cost of each item they sell. The greater the turnover rate of finances and the number of completed transactions for a specified period, the greater the salary the employee will receive.

It is sometimes quite difficult to determine the turnover, especially in associations of enterprises or in branches of huge companies. In the last example, there are difficulties with intra-company turnover - turnover between departments of the company on the basis of transfer funds. If we remove the price of purchased resources, raw materials, other expenses from the turnover of the enterprise, then the output is another indicator of the economic activity of the enterprise - gross income (profit). This criterion can be calculated in the departments of large corporations.

Gross profit

In business management, gross profit is the most used evaluation criterion. The indicator of gross profit is common in those areas of business and industry where fixed costs are at a low level. For example, in the field of trade.

In the process of short-term planning, the use of the gross profit indicator is more rational than the use of the company's turnover indicator. The indicator of gross profit is used in those areas of production where the percentage of variable expenses, material and energy costs in the cost of goods is high. But this indicator cannot be used in capital-intensive areas of production, where the amount of income is calculated by the volume of operation of the technical equipment of production, the level of organization labor process. In addition, the gross profit indicator can also be used in companies with a changing structure of production costs, prime cost. The main hurdle in calculating gross profit is determining inventory and work in progress. Taking into account inflation, these factors significantly distort the value of this criterion in organizations.

Conditionally net profit

If you subtract overheads and depreciation costs from gross profit, you get the company's "notional net" income, or income before interest on loans and taxes. This criterion of the economic activity of the enterprise is used in the conduct of almost all business projects. But in small projects, this criterion is often confused with the entrepreneurial profit of the owner of the firm.

The net profit indicator is the basis for calculating the staff bonus fund. In international practice, the level of bonuses to the chief executives of enterprises is also set depending on the level of profit received.

Conditionally pure products

Adding to the value of conditionally net income the cost of paying salaries to staff, we get the indicator of conditional net production. The value of this indicator can be formulated as the difference between the goods sold and the amount of costs for its production (raw materials, costs for the repair and maintenance of equipment, services of contractors, etc.). The growth of conditional net profit is a criterion for the effectiveness of the company's activities, regardless of the scale of the inflation process.

In practice, it is applied similarly to the gross profit indicator. But the most convenient industry for its implementation is the implementation and consulting business.

The conditional net profit indicator is an effective tool for management control in areas and organizations that have a stable system of production costs. But this criterion is not suitable for evaluating the results of the work of conglomerates, organizations with the production of various types of products. The indicator is the basis for calculating the payroll, especially in areas where the number of staff, labor costs and labor costs are difficult to control.

Profit before tax

If we subtract wage payments and interest on loans from the indicator of conditionally net production, then income before tax is obtained. This indicator cannot serve as an estimate for newly opened enterprises that have not yet gained momentum in production and sales of products, as well as for enterprises that use serious financial investments with a long payback period. It can't be used in the home service industry.

The scope of use of other estimated indicators is limited solely by the needs of accounting.

Strategic Indicators

Together with the indicators that are necessary for the implementation of the current planning and management of the enterprise, there are criteria for strategic management.

Main strategic indicators:

the volume of the sales market controlled by the enterprise;
product quality standards;
customer service quality indicators;
indicators that relate to the training and professional development of the company's personnel.

All these indicators are associated with an increase in the volume of profit received by the enterprise. For example, an increase in the volume of deliveries to the sales market leads to an increase in the income that the company will bail out. This dependence is especially clear in the sphere of capital-intensive production. It should also be noted that the increase in income is only achieved on a prospective basis and cannot be determined using criteria that are used for current planning and management needs only for specific time periods.

If it is not difficult to calculate the sales market share, then the criterion of product quality is a very difficult concept to define. As a rule, for requirements within production, the failure rate is used as a percentage of a batch of goods using statistical quality control, that is, by choosing, the failure rate in a particular batch per thousand pieces of products is found out. This indicator is not so much aimed at reducing the costs of the production process as it is aimed at maintaining the level of your company in the sales market. Outside the company or production, indicators of product quality are: the percentage of products returned by buyers for service under warranty, the percentage of goods returned by buyers to its manufacturer, in the volume of products sold.

Organizational cost management, or How to create a minimum cost system

Expert opinion

Performance indicators in online trading

Alexander Sizintsev,

General Director of online travel agency Biletix.ru, Moscow

In business projects that operate online, performance is analyzed using different methods compared to offline companies. I will talk about the main criteria that are used in evaluating the effectiveness of the project. By the way, the Internet project Biletix.ru began to pay for itself only after two years.

What indicators are used to evaluate the results of economic activity of the enterprise

Income- profit from the sale of goods or from the provision of services, less financial costs. It is the cash equivalent of the company's net product, that is, it consists of the amount of funds spent on its production and the benefits after its sale. Income characterizes the entire amount of financial resources of the company that enters the organization for a certain time period and, minus tax deductions, can be used for consumption or investment. In some cases, the income of the enterprise is taxed. In such a situation, after the process of deducting tax payments, income is divided among all sources of its consumption (investment fund and insurance fund). The consumption fund is responsible for the timely payment of salaries to the personnel of the enterprise and for deductions based on the results of work, as well as for the percentage of the authorized property, for material support, etc.

Profit- this is the percentage of the total income that the enterprise has left after the financial costs of the production process and its sale. In a market economy, profit is main source savings and increasing the revenue side of the state and local budgets; the main source of development of the company's activities, as well as the source by which the needs for financial resources of the personnel of the enterprise and its owner are satisfied.

The volume of profit can be influenced both by the volume of goods produced by the enterprise, and its diversity, the level of product quality, the cost of production, etc. And income can affect such indicators as the payback of products, the financial capabilities of the company, etc. The total amount of profit enterprises is called gross profit, and it is divided into three parts:

Income from the sale of goods is the difference between earnings from the sale of goods, excluding value added tax, and the cost of goods sold.
Income from the sale of material assets of the enterprise, from the sale of the property of the enterprise - the difference between the funds received from the sale and the funds spent on the purchase and sale. Income from the sale of fixed assets of the enterprise is the difference between the profit from the sale, the residual price and the financial costs of dismantling and selling.
Income from additional activities of the enterprise - profit from the sale of securities, from investing in business projects, from renting out premises, etc.

Profitability- a relative indicator of the effectiveness of the organization's labor activity. It is calculated as follows: the ratio of profit to expenses, reflected as a percentage.

Profitability indicators are used to evaluate the performance of various enterprises and entire areas of activity that produce different volumes of products and various assortment. These indicators characterize the amount of profit received in relation to the resources spent by the enterprise. The most commonly used indicators of profitability of goods and the profitability of its production.

Types of profitability (payback):

payback from product sales;
payback of invested funds and expended resources;
financial payback;
the amount of net payback;
payback of labor activity of production;
payback of the personal capital of the enterprise;
time frame of return on own investments;
payback of permanent investments;
overall return on sales;
return on assets;
payback of net assets;
return on investment borrowed;
payback of working capital;
gross margin.

How is the efficiency of the economic activity of the enterprise determined?

The efficiency of the economic activity of the enterprise directly depends on its results. The absolute criterion that characterizes the result of the company's work process in the financial (monetary) assessment is called "economic effect".

For example, an organization has acquired new technical equipment for its production and, thanks to this, has increased the level of income of the enterprise. In such a situation, an increase in the level of income of the enterprise means the economic effect of the introduction of new technologies. At the same time, an increase in profits can be achieved in different ways: by improving the technology of the workflow, purchasing modern equipment, an advertising campaign, etc. In such a situation, the efficiency of the economic activity of the enterprise will be determined by economic efficiency.

The efficiency of the economic activity of an enterprise is a changing indicator that measures the result achieved with the financial resources or other resources spent on it.

Efficiency= result (effect) / costs.

The formula indicates that the best efficiency is achieved if the result is aimed at the maximum level, and the costs - at the minimum.

Cost reduction in the enterprise: the most effective methods

Expert opinion

How to spot signs of poor business performance

Alexey Beltyukov,

Senior Vice President for Development and Commercialization of the Skolkovo Foundation, Moscow

Analysis of the effectiveness of the economic activity of the enterprise consists of a study of the financial level, as well as existing risks.

1. The main indicator is set.

In each area of activity, you can find some basic financial criterion that can display the effectiveness of a business project. For example, we will consider organizations that provide mobile services. Their main criterion is the average level of the organization's profit per month per user. It is called ARPU. For services involved in the repair of cars, this is the setting of an indicator for 1 hour on one operating lift. For the real estate industry, this is the level of profitability per square meter. meter. You need to opt for an indicator that clearly characterizes your business project. In parallel with the establishment of the indicator, it is necessary to study information about your competitors. From my own experience, I can say that getting this information is not difficult at all. Based on the results of the work done, you will be able to assess the state of your business project in comparison with other companies in the industry in which you operate. If a study of the effectiveness of the economic activity of your enterprise has revealed a level of performance higher than that of organizations competing with you, then it makes sense to think about developing the capabilities of your enterprise; if the level is lower, then your main goal is to identify the reasons for the low level of performance. I am sure that in such a situation it is necessary to conduct a detailed study of the process of formation of the value of products.

2. Research of the value formation process.

I solved this problem like this: I identified all financial indicators and supervised the formation of the value chain. Tracked financial expenses in the documentation: from the purchase of materials for the creation of products to their sale to customers. My experience in this area indicates that by applying this method, you can find many ways to increase the level of efficiency of the economic activities of the enterprise.

In the economic activity of the enterprise, two bad indicators of efficiency can be found. The first is the presence of a large area of warehouses with semi-finished products; the second is a high percentage of defective goods. In financial documentation, indicators of the presence of losses can be called a high level of working capital and large spending on one product item. If your organization is engaged in the provision of services, then the low level of efficiency can be tracked in the workflow of employees - as a rule, they talk to each other too much, do unnecessary things, thereby reducing the effectiveness of the service.

How is the economic activity of the enterprise regulated at the state level

Legal regulation- this is the activity of the state, aimed at public relations and carrying out its actions with the help of legal instruments and methods. Its main goal is to stabilize and put in order relationships in society.

Legal regulation various kinds There are two types of activity: directive (also called direct) or economic (also called indirect). The legal documentation contains rules in relation to various types of activities. Direct regulation, which is carried out by state bodies, can be divided into several lines:

formulating the conditions that will apply to the economic activity of the enterprise;
approval of restrictions on various manifestations in the conduct of business activities of the enterprise;
application by the state of penalties in case of non-compliance with established standards;
entering amendments into the documentation of the enterprise;
formation of business entities, their restructuring.

Legal regulation of the economic activity of the enterprise occurs when using the norms of labor, administrative, criminal, tax, corporate law. It is necessary to know that the norms prescribed in legislative documents are constantly subject to changes, taking into account the current situation in society. If the business activities of the enterprise are carried out without taking into account the established standards, then an unpleasant situation may arise for the owner of the enterprise - he will be held administratively or criminally liable or receive penalties.

In practice, very often, company managers sign contracts without really studying and analyzing all the information. Such actions can negatively affect the final result. The client has the right to use such omissions for his own purposes - he can terminate the contract. In this case, your company will suffer huge financial losses and all sorts of costs. For this, there is a definition of “legal regulation of the economic activity of an enterprise”. The head of the organization needs to keep a large number of issues under personal control. A lot of worries for the management personnel of the enterprise are also brought by inspections by state control bodies.

Most of the entrepreneurs in our country are accustomed to impunity, especially in those aspects that relate to labor relations. As a rule, violations are discovered in the process of dismissal of staff. In modern society, employees have learned to assert their rights. The head of the enterprise must keep in mind that an employee who has been illegally fired may return to his job. workplace By the tribunal's decision. But for the owner of the company, such a return will result in financial costs, including salary deductions for the employee for all the time he did not work.

The legal regulation of the economic activity of the enterprise includes legislative, regulatory and internal documentation, which is approved by the organization independently.

Compensation upon dismissal: how to pay off an employee

Information about experts

Alexander Sizintsev, CEO of online travel agency Biletix.ru, Moscow. CJSC "Vipservice" Field of activity: sale of air and railway tickets, as well as the provision of tourism and related services (Biletix.ru agency - a b2c project of the Vipservice holding). Number of personnel: 1400. Territory: central office - in Moscow; more than 100 points of sale - in Moscow and the Moscow region; representative offices - in St. Petersburg, Yekaterinburg, Irkutsk, Novosibirsk, Rostov-on-Don and Tyumen. Annual sales: 8 million air tickets, more than 3.5 million railway tickets.

Alexey Beltyukov, Senior Vice President for Development and Commercialization of the Skolkovo Foundation, Moscow. The Skolkovo Innovation Center is a modern scientific and technological complex for the development and commercialization of new technologies. The complex provides special economic conditions for companies operating in the priority sectors of the modernization of the Russian economy: telecommunications and space, medical equipment, energy efficiency, information technology, and nuclear technology.

Profit and income are the main indicators of the financial results of the production and economic activities of the enterprise.

Income is the proceeds from the sale of products (works, services) minus material costs.

It represents the monetary form of the net output of the enterprise, i.e. includes wages and profits.

Income characterizes the total amount of funds that an enterprise receives for a certain period and, after taxes, can be used for consumption and investment. Income is sometimes subject to taxation. In this case, after tax is deducted, it is subdivided into consumption, investment and insurance funds. The consumption fund is used for remuneration of personnel and payments based on the results of work for a certain period, for a share in the authorized property (dividends), material assistance, etc.

Material costs include costs included in the corresponding element of the cost estimate for production, as well as costs equated to them for: depreciation of fixed assets, deductions for social needs, as well as "other costs", i.e. all elements of the cost estimate for production, with the exception of labor costs.

Profit is the part of the proceeds that remains after the reimbursement of all costs for the production and marketing of products.

In a market economy, profit is one of the main sources of accumulation and replenishment of the revenue side of the state and local budgets; main financial source development of the enterprise, its investment and innovation activities, as well as a source of satisfaction of the material interests of members labor collective and the owner of the enterprise.

The amount of profit (income) is significantly affected by both the volume of products and its range, quality, cost, improvement of pricing and other factors. In turn, profit affects such indicators as profitability, solvency of the enterprise and others.

The total profit of the enterprise (gross profit) consists of three parts:

- profit from product sales- as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;

- profits for the sale of material assets and other property(this is the difference between the selling price and the cost of acquiring and selling). Profit from the sale of fixed assets will represent the difference between the proceeds from the sale, the residual value and the costs of dismantling and selling;

- profit from non-operating operations, i.e. operations not directly related to the main activity (income from securities, from equity participation in joint ventures; leasing property; excess of the amount of fines received over those paid, etc.).

Gross income- the total amount of income of the enterprise from all types of activities in monetary, tangible or intangible forms. Distribution- reimbursement of material costs, depreciation of fixed assets; taxes and other obligations. payments; salary and deductions for social needs; financing of other expenses; profit.

Profitability of resources and products

Unlike profit, which shows the absolute effect of activity, there is a relative indicator of the effectiveness of the enterprise - profitability. In general, it is calculated as the ratio of profit to costs and is expressed as a percentage. The term is from rent (income). Profitability indicators are used for a comparative assessment of the performance of individual enterprises and industries that produce different volumes and types of products. These indicators characterize the profit received in relation to the spent production resources. The most commonly used indicators are the profitability of products and the profitability of production.

There are the following types of profitability:

1) profitability of production (profitability of production assets) - Rp, is calculated by the formula:

where P- total (gross) profit for the year (or other period);

OFP- the average annual cost of fixed production assets;

NOSE- the average annual balance of normalized working capital.

2) product profitability Prod. characterizes the cost effectiveness of its production and marketing:

where Etc- profit from the sale of products (works, services);

Wed- total cost of goods sold;

The ratio of individual parts of the population to each other

115. To reduce the sampling error calculated under mechanical selection, you can:

Increase sample size

116. An empirical correlation relation is:

The share of intergroup dispersion in the total

The index is ... a relative value obtained by comparing the levels of complex socio-economic indicators in time, space or with a plan

The numerical indicators by which the object is characterized are reflected in the ___ of the statistical table. predicate

To measure seasonal waves in relative terms, methods are used ... moving averages; moving sums and moving averages

The stages of statistical observation include ... statistical observation, primary processing, summary and grouping of observation results, analysis of the resulting summary materials

Statistical data characterizing changes in a phenomenon over time are called ___ series. dynamic

Checking statistical observation data for reliability involves ... syntactic, logical and arithmetic (counting) control

Depending on the result of economic activity, absolute values are called ... positive and negative

The stages of correlation analysis do not include ... verification of the reliability, accuracy and validity of the forecast.

According to the type of indexed indicators, the indices are divided into indices of ... quantitative, qualitative and cost indicators

A survey presented as a way to obtain statistical information is called ... correspondent

The basis of statistical methodology is ... statistical methods for studying mass social phenomena

The indicators of variation are ... mode and median

According to the analytical expression in statistics, _______ connections are distinguished. linear and curvilinear

Reducing each feature value by 2 times leads to ... a decrease in variance by 4 times

According to the method of construction and the tasks of the image, statistical graphs are divided into ... diagrams and statistical maps

Goskomstat was transformed into Rosstat on the basis of ... the Constitution of the Russian Federation

There are the following types of absolute values ... general and individual

In the classification of methods for selecting units from the general population, ___ selection methods are distinguished. single-phase, multi-phase

Approximate calculation of unknown levels lying inside the time series is called ... interpolation

According to the form of representation of the level of the series, the series of dynamics are ... moment and interval

Charts that depict the dimensions of a feature in the form of rectangles arranged horizontally are called ... strip charts.

A table in the subject of which the population is divided into groups not according to one, but according to several criteria, is called ... combinational

According to the technique of material execution, statistical reports are divided into ... mechanized and manual

The following data are available on the retail turnover of the enterprise by quarters for 2010, million rubles:

The relative values of the structure of the retail turnover of the enterprise by quarters will be equal to ...

The coefficient in pairwise regression is ... an empirical measure of the closeness of the relationship between variables and

A form of continuous statistical observation of long-term processes that have a fixed beginning, stage of development and a fixed end is ... register observation

The program and methodological issues of the observation plan determine ___ observations. purpose, object, unit and program

The activities of the Federal State Statistics Service of Russia are managed by ... The Government of the Russian Federation

The subject of statistics is ... the size and quantitative ratios of socio-economic phenomena, the patterns of their connection and development

is the formula ... of the arithmetic mean index of physical volume

Variation indicators are divided into ... absolute and relative

There is data on the population of one of the regions of Russia for 2005–2010, million people:

A complex bar chart would look like...

To identify the main development trend is not used ... autocorrelation

Statistical series that characterize the size of the phenomenon under study for certain periods of time are called series ... interval

"Confidentiality" in the field of statistics means that ... data about individuals may not be shared with others at any time or only in cases provided for by law or a court decision????????

The difference between statistics and other social sciences is that it ... studies the quantitative and qualitative characteristics of social phenomena

Using the formula, find the structural average, called ...

The main units of measurement for relative quantities are ...

ratios, percentages, ppm, decimille, etc.

Statistical grouping is called ...

breakdown of units of the population according to the selected attribute

The organization of a statistical summary does not include the stage of ... calculating the interval and determining the interval series

When measuring the closeness of the relationship between two qualitative alternative features, you can apply the coefficient ... association

Among the units of measurement, to characterize absolute values, they use ... natural, cost, labor indicators

Total population there are 20 employees of the company, and the minimum and maximum income, respectively, are 10,000 and 25,000 rubles. The interval for grouping company employees by income level will be equal to ... 3000

The main objective of regression analysis is ... to determine the type of mathematical function that describes the dependence of the average value of the variable y on the allowable changes in factor variables

The enlargement of the time periods to which the dynamics series belong is called the method ... of the enlargement of the intervals

A number of indices of the same phenomenon, calculated with a base comparison changing from index to index, is called a system of ... chain indices

For proper random and mechanical sampling of the non-repetitive selection method for a share, the marginal sampling error is determined by the formula ...

Non-repetitive, single-stage sampling with a separate selection unit from the general population refers to __________ selection method. actually random

According to the formula, where - variant, and - frequency, find the average ... arithmetic weighted

A statistical summary is called ... the systematization and calculation of the totals of registered facts and data

1. The general index of labor productivity (in terms of labor intensity) is ...

Time series analysis

2. The ratio of the absolute increase in the level of the series for the time interval to the growth rate for the same period of time calculates the indicator

absolute value of 1% increase+

3. According to the analytical expression, correlations can be ...

curvilinear+

4. The unit of observation of the population is ...

5. The economically active population is ... (indicate the most complete answer).

employees+

6. To study the dynamics of the volume of industrial production, the index ___ is used, which characterizes the change in the mass of manufactured products in comparable periods.

physical volume of trade+

7. When calculating the human development index, do not take into account:

material conditions of existence+

8. Institutional units whose main function is to produce goods for sale at profit-making prices belong to the sector ...

non-financial corporations+

9. Current accounts include an account ...

income generation+

10.GDP at market prices, when determined by the production method, is calculated as the sum of ...

gross value added of all sectors of the national economy +

11. The balancing item of the production account for a branch of the economy or sector of the economy is ...

gross value added+

12. Relative indicators of budget revenues include ...

the ratio of revenue and expenditure parts of the budget +

13. The financial result of the production activity of an enterprise, which is calculated as the difference between the proceeds from the sale of goods, products, works and services and their cost, is called ...

gross profit+

14. One of the indicators used to control the dynamics of the money supply, as well as to analyze the possibilities of commercial banks to increase the amount of credit investments in the country's economy, is ...

money multiplier+

15. The system of indicators reflecting the density of distribution of banking institutions includes ...

number of banking institutions per 100 thousand people+

16.Statistical information can be obtained...

conducting a specially organized collection of information from units of the statistical population +

17. Characterization of selected groups with the help of statistical indicators is called ...

18. Absolute values can be expressed in ...

kilometers, kilograms+

19. The fashion in the distribution series is ...

variant, which is more common +

20. To identify the form of influence of some factors on others, the method of ______ analysis is used.

regression+

21. If data are available at the beginning and end of the period, then the average population is calculated using the formula for the average ...

arithmetic simple+

22. By dividing the total amount of annual cash income by 12 and the average annual population, determine ... the average per capita cash income of the population per month +

23. Accumulation accounts include ...

financial account+

24. According to the income generation account, the “Use” column reflects articles ...

gross profit of the economy+

salary employees+.

25. The overall financial stability ratio (autonomy ratio) characterizes ...

the share of own funds in the total value of the sources of funds of the enterprise +

26. Depending on the level of credit risk, loans are divided into …

standard, non-standard, dubious, hopeless+

28. The census of the population of Russia is

one-time, specially organized, continuous observation +

29. The division of the studied qualitatively heterogeneous population into classes, socio-economic types, homogeneous groups of units in accordance with the rules of scientific grouping is called

typological grouping+

30. When comparing the indicators of each subsequent level with the previous one, the dynamics indicators are determined by _____ methods

31. The average value characterizes..

the level of development of the phenomenon as a whole in the aggregate with a large number of observations +

31. Relative values of the structure characterize ...

the composition of the phenomenon and show what proportion in the total total is each of its parts +

32. The average level of the absolute values of the interval series of dynamics with levels equally spaced in time is defined as the average ...

simple arithmetic+

33. Correlation ratio is used for ...

definition of factorial variation+

34. The coefficient of natural population growth characterizes __________ of the population.

natural movement+

35. The totality of establishments engaged in one or predominantly one type of production activity is

branch of the economy+

36. The current classification of budget expenditures does not provide for grouping by ...

technical purpose+

37. When calculating the average price level, if indicators of the quantity of goods in physical terms are used as weights, the average formula is used ...

arithmetic weighted+

38. An indicator reflecting the total number of objects located in a certain, predetermined territory that can be accepted for insurance under a certain type of insurance contract is called ...

the size of the insurance field +

39. The subject of the study of statistics are ...

statistical aggregates+

41. Random variation reflects ...

intragroup variance+

42. The general index of variable composition is ...

43. The unemployment rate is defined as the ratio of the number of unemployed to ...

economically active population+

44.Gross national income is calculated as ...

gross domestic product plus balance of primary income from abroad+

45. According to the primary income distribution account, the column “Resources” reflects articles ...

gross profit of the economy and gross mixed income+

production and import taxes+

property income from the Rest of the World+

46. In order to bring disparate levels of a series of dynamics to a comparable form, the technique is used ...

bringing the series of dynamics to the same base +

47. On the basis of the series of distribution of the population by income, it is not determined ...

real disposable cash income+

48. The System of National Accounts (SNA) is ...

a system for calculating macroeconomic indicators built as a set of interconnected accounts and balance sheets+

49. Gross output consists of output ...

products, market services, non-market services, indirectly measured financial intermediation services+

50. When calculating the indicators of the structure of regional and local taxes, determine ...

the share of all taxes in the total amount of revenues of budgets of all levels +

51. The value of products and services produced in the reporting period, which is the starting point for calculating the gross domestic product at the production stage, is an indicator such as ...

gross output+

52. Sectors of the economy include (s) ...

households+

53. The essence of statistical observation is

systematic, scientifically based collection of mass data on the phenomena of public life

Topic: Labor market statistics

54. Workers hired for a period of at least five days belong to ...

payroll +

55. The indirectly measured services of financial intermediaries and the cost of paid services to customers are included in the gross output of an industry such as…

finance (banks and other financial intermediaries)+

56. If the index of fixed composition was 250%, the index of structural changes - 150%, then the price index of variable composition increased by _____%.

57. According to the level of measurement, the signs possessed by units of the statistical population are divided into ...

quantitative and non-quantitative+

59. The prices at which enterprises sell manufactured products for industrial, technical and consumer purposes to other enterprises or marketing organizations are called ...

wholesale+

There is information on the elements of economic assets included in the national wealth (million rubles): fixed assets - 400, cash- 1100, working capital - 170, monetary gold - 3600, valuables - 1000, special drawing rights - 800, exploration costs - 60, software tools - 50, land - 2750, minerals - 3520, licenses and copyrights - 230, deposits - 370, shares - 1200, originals of literary and artistic works - 1900, loans - 200. The volume of non-financial assets is equal to ...

Information about the size, composition and distribution of the population is taken from ...

census+

The enterprise has data on hours worked by shifts: the first shift - 12,000 man-days, the second shift - 9,800 man-days.

The shift mode utilization rate is _____%.(12000+9800)/12000/2

Depending on the way the levels are expressed, the series of dynamics are divided into series of relative, average and ___________ values.

absolute+

Quantitative feature takes two values: 10 and 20. Part of the first of them is equal to 30%. The average value is ...

The relationship between the signs can be considered significant at the value of the linear correlation coefficient ...

We have the following data for April in man-days: 2884 employees worked for the enterprise; all-day downtime amounted to 100; absenteeism at work - 1516; including in connection with days off - 1200. The personnel fund of working time is equal to _______ man-days. (2884 + 100 + 1516-1200)

National wealth is a set of accumulated material wealth, _______ at a given point in time.

which society has

periodic movement of the population from one settlement to another and vice versa, associated with work or study +

The characteristics of an institutional unit are…

carry out operations with other units+

the ability to manage their own material and financial resources +

maintenance of a full set of accounting accounts +

Determine the sector for which the primary income distribution account is built.

«Non-financial corporations»+

The sectors of the economy are…

financial institutions+

households+

The distributive method of calculating GDP is the sum of ...

wages of employees, net taxes on production and imports, gross profit and gross mixed income+

If a named quantity is measured in natural units, then it is called ...

absolute indicator +

The programmatic and methodological issues of statistical observation include ...

determination of the purpose of observation+

The intergroup variance is 30, the total variance is 180. The coefficient of determination is ...

Calculate the average level of working capital for the six months, thousand rubles.

85. A set of units that have mass character, homogeneity, a certain integrity, interdependence of states and the presence of variation are called statistical (th) ...

totality+

In statistics public finance the method in which cash flows are recorded when cash is received or paid is called...

cash+

One-time observation is accounting ...

housing stock of the population +

An employee for whom the collection of statistical data is a professional activity is called ...

extra+

Bringing the received data into the system, their processing and calculation of the results are carried out using the methods ...

summaries and groupings+

The general indicator of the securities market is called the index ...

Dow Jones+

A distribution series is presented that characterizes the number of deposits in Sberbank at the end of each year. The distribution number is...

momentary+

The regression equation between the unit cost of production and overhead costs is calculated: . This means that as overhead costs rise by 1 ruble, the unit cost of production increases by ...

The ratio of the next level of the dynamics series to the current level is ...

growth factor+

The coefficient showing how much the level of consumption will change when the average per capita income (or price) changes by 1% is called the coefficient

elasticity+

The production of goods and services and their sale at prices, depending on the impact on demand, are called ...

market, non-market

Financial assets do not include...

jewelry+

If each value of the attribute is increased by 10 units, then the average ...

will increase by 10+

The value of goods consumed (excluding the consumption of fixed capital) and market services consumed in the production of other goods and services in a given period is ...

intermediate consumption+

If, after the calculations, the vitality coefficient is greater than one, then ...

excess of the number of births over the number of deaths+

payroll employees of the enterprise is the number of ...

payroll employees for a certain number of the reporting period +

Depending on the presence of the main trend of the process under study, the series of dynamics are divided into ...

stationary and non-stationary+

Depending on the nature of the studied quantity, indices are distinguished ...

quantitative and qualitative indicators +

The assessment of the significance of the parameters of the regression model is carried out on the basis of ...

Student's t-test+

Fixed capital (funds) refers to ...

produced non-financial assets+

The decile coefficient of income differentiation shows ...

how many times the minimum income of the richest 10% of the population exceeds the maximum income of the 10% of the poorest population +

Current transfers include…

direct current taxes on income+

social security contributions+

Statistical observation is carried out by ...

conducting a specially organized collection of information from units of the statistical population +

The relative indicator of the implementation of the production plan was 103%, while the volume of production increased by 5% compared to the previous period. The plan provided for (-axis)

production growth+

In statistics, there is no such criterion of the standard of living as ...

wealth+

116. Registration errors can be...

random, systematic+

Gross domestic product is the balancing item in the account...

production of goods and services+

The total value of products and services produced in the reporting period and including all market and non-market products and services is ...

gross output+

An indicator characterizing the intensity of the movement of labor resources for a certain period, in particular, the turnover rate, is the ratio of _______________ to the average number of employees.

the number of voluntary redundancies+

Based on the data presented in the table, the modal income is ...

The median in statistics is called ...

the value of the trait that occupies a central position in the distribution series+

A relationship in which a certain value of a factor attribute corresponds to one and only one value of the resulting attribute is called ...

functional+

The domestic economy covers the activities of…

non-residents in the economic territory of this country+

residents in the economic territory of a given country+

When comparing the indicators of each subsequent level with the one taken as a base, the dynamics indicators are determined by the _____________ method.

basic+

Define account name:

sector production account+

Capital transfers include...

grants for capital construction in other countries+

compensation for losses from natural disasters+

The concept of "production" in the SNA methodology includes ...

production of all goods and services+

illegal production of goods and services+

Groupings of business units in the SNA are carried out according to ...

institutional sectors+

industries+

Produced assets include:

fixed capital, inventories+

The purchasing power index of households, reflecting the change in real income, is defined as ...

the volume of goods that could be purchased for the amount of the average per capita disposable cash income of households +

The resident population is the persons ... habitually residing in a given territory, regardless of their location at the time of counting+

If a woman is the main employee of the enterprise and is currently on additional parental leave, then this employee of the enterprise is included in the ______________ headcount. list +

With a linear form of communication, the theoretical correlation ratio (R) and the linear correlation coefficient (r) ...

The replacement cost of fixed assets is...

real value of fixed assets at the time of revaluation+

If the actual time worked is divided by the maximum possible fund of working time, then as a result we get the utilization rate of ___________________ working time. maximum possible fund+

According to the data on the average academic score and the number of students in each of the academic groups of the faculty, the average student academic score for the faculty as a whole is determined by the average ...

arithmetic weighted+

If, with the same amount of labor costs, 10% more products were produced, labor productivity

increased by 10%+

Specially organized surveillance includes _______________ of the population.

census+

Intermediate consumption includes the costs of … raw materials for the production of goods and services+

1. Socio-economic statistics uses the method

mass statistical observation

2. “Desperate” workers who would like to work but have stopped looking for a job

are no longer included in work force

3. The absolute content of 1% increase, equal to 70 rubles, shows that each percentage increase increases the next level by ______ rubles.

4. Absolute indicator variation, which characterizes the degree of fluctuation of a trait around the average value - this is

standard deviation

5. Absolute growth (chain) is calculated by the formula

6. Absolute growth is calculated as ___________ levels of the series

difference

8. Aggregate price index shows

how many times increased (decreased) on average the level of prices for the mass of goods sold in the reporting period, compared with the base period

9. The share was purchased on the market at a price of 1100 rubles, the dividend was 100 rubles, the recurrence rate is _____(%) _______ (answer with an accuracy of 0.01)

10. The algebraic sum of linear deviations (differences) of individual values of a feature from the arithmetic mean is equal to

11. Analysis of the tightness and direction of the connection of two signs is carried out on the basis of

pairwise correlation coefficient

12. The analytical expression of the connection is determined using the analysis

regression

13. The balance of labor resources is compiled

annually

14. The balancing function of price is that with its help

a balance is achieved between production and consumption

15. The book value of fixed assets is the cost

on which they are accounted for in the balance sheet of the enterprise

16. The banking system in the Russian Federation has _____ level(s)

17. The block of types of money includes indicators

cash in circulation

non-cash money supply

money multiplier

securities in circulation

18. The block of money supply indicators includes

monetary aggregate M1

19. A team of turners (3 people) is busy turning identical parts during an 8-hour working day. The 1st turner sharpens one part in 10 minutes, the 2nd - 15, the 3rd - 12. The average manufacturing time for one part is (min)

20. In 2005, the store's turnover amounted to 400 million rubles, while the plan was 360 million rubles. the relative indicator of the fulfillment of the trade turnover plan in 2005 amounted to

21. In 2005, the number of births in the region was 23,000 people, the average annual population was 230,000 people. The birth rate for the region in 2005 is ____ (‰) (answer in numbers)

22. In the balance sheet, the net worth of equity is

Non-financial assets + Financial assets- Financial obligations

23. Depending on the range of tasks to be solved, diagrams are distinguished

comparisons

24. In quantitative terms, the differences between GDP and GNP for developed countries, as a rule, do not exceed __________%

25. Inventory includes

productive reserves

unfinished production

26. Working capital includes

unfinished production

finished products

27. Fixed assets include

vehicles

28. In February, the volume of sales doubled compared to January, in March it remained the same as in February, and in April, compared to March, it increased by 4 times. Average monthly growth rate compiled (%):

29. In February, the volume of sales doubled compared to January, in March it remained the same as in February, and in April, compared to March, it increased by 4 times. The average monthly growth rate was (%):

30. Gross domestic product is a value

final finished goods and services produced in the territory of a given country

31. Variation is change

feature values in time and/or space

32. The value of banking assets per 100 thousand people reflects

scale of operations of local banks

33. The amount of sampling error is inversely proportional to the square root of _________

sample size

34. The probability of surviving to the age of x + 1 year is calculated by the formula

(lx - number of people surviving to age x)

35. The probability of dying at the age of x years to the age of x+1 is calculated by the formula

36. The type of statistical table is determined by:

static subject

static predicate

37. Newly created value is production

38. The age of three people was (years): 20, 30, 40. The average age will be:

equals 30 years

39. A sample formed by random selection of equal groups with subsequent observation of all units without exception in the selected groups - sample

serial

40. Output in 2005 amounted to 480 thousand rubles, the average annual cost of fixed assets - 240 thousand rubles. The return on assets Ф0 is equal to ______ (answer in numbers)

41. The calculation of the value of money in the current period of time based on the future value is called

discounting

42. Freight turnover of transport is measured in

ton-kilometers

43. The grouping of banks by the amount of balance sheet assets, which reveals the relationship between the amount of balance sheet assets and balance sheet profit, is a grouping

analytical

44. Grouping industrial enterprises by form of ownership is an example of grouping

typological

45. A grouping in which a homogeneous population is divided into groups according to a feature is called

structural

46. A grouping that reveals the relationship between the studied phenomena and their features is called

analytical

47. Data characterizing the number of deposits in a commercial bank at the end of each year form a series:

moment

50. Monetary aggregate M0 includes

cash in circulation

51. Cash flow is

52. The divisor is determined by the formula (Y is the length of the year in days, i is the annual interest rate (in %))

53. The discount factor is calculated by the formula

60. For a sample of 2,3,7, the arithmetic mean is: 4

61. For sample 5, 7, 8, 12, 15, the median is: 8

62. For a sample of 9, 25, the geometric mean is: 15

63. For the sample series 16, 14, 5, 10, 3, 0, structured into 2 groups with equal intervals, the value of the interval is 8

64. For sample series 3, 6, 9, the variance is 18

65. For the values of the series of dynamics x1=8, x2=32, the absolute increase is 24

66. For the values of the series of dynamics x1=8, x2=32, the growth factor is: 4

67. For the values of the series of dynamics x1=8, x2=32, the growth rate is ____% 300

68. To study stochastic relationships, the method of comparing two parallel series is used.

69. For a visual representation of the series of dynamics, it is advisable to use linear diagrams

70. For a bond with a face value of 1000 rubles. and an annual coupon rate of 22%, the coupon yield is ____ (rub.) 220

71. For a linear pair regression equation, the condition means that with increasing x, the value of y increases

72. For February 2004 calendar time fund of an enterprise unit of 20 people. will be ______ (man-days) (answer in numbers) 580

73. For January 2006, the time sheet fund, if 30 people worked in January, holidays and days off amounted to 12 days, is equal to _____ (man-days) (answer in numbers) 570

74. A document that is an obligation of a bank to pay out deposits placed with them is

certificate of deposit

76. The capacity of the stock exchange market is determined by indicators

number of issuers listed

market capitalization

78. If n is the number of population units, then the Sturgess formula for determining the optimal number of groups k is k = 1 + 3.322×lgN

79. If GDP in current prices amounted to 260 billion rubles, the index - deflator - 1.3., then GDP in comparable prices is _______ (billion rubles) (answer in numbers)200

80. If D is the absolute level of the dividend, Pn is the nominal value of the share, then the annual dividend rate

81. If D - income on a bill; Рpr - the price at which the initial placement of the bill was made, then the profitability of the bill is determined by the formula

82. If Рн is the par value of the bond; ik - annual coupon rate (%), then the coupon yield of the bond

83. If the UK - the amount of the authorized capital; N is the number of issued shares, then the par value of the share (Рн)

84. If Xmax and Xmin are the maximum and minimum values of the attribute, R = Xmax - Xmin is the range of variation, N is the number of population units, then the value of the equal interval

85. If the balance sheet profit is 40 thousand rubles, the cost of fixed and current assets is 250 thousand rubles, then the total profitability is _____ (%)

86. If unemployment is due to a phase of economic recession, then it is unemployment

cyclic

87. If unemployment is associated with the transition of workers from one job to another, then this is unemployment

frictional

88. If the grouping is based on a factor sign, then it is

analytical

89. If the value of the linear correlation coefficient is within 0.3-0.5, then the nature of the relationship:

90. If the weights of all individual feature values are increased by 100 times, then the average value of the new feature

Will not change

91. If all units of the population are divided into qualitatively homogeneous groups according to the characteristics on which the indicators under study depend, then this is a sample

typical

92. If all values of a feature are reduced by the same value A, then the variance

Will not change

93. If all individual values of a feature are increased by 100 units, then the average value of the new feature

will increase by 100 units

94. If all individual values of a feature are reduced by 5 times, then the average value of the new feature

decrease by 5 times

95. If the price of turkeys was 125%, then the purchasing power index of money is (%):

96. If the linear correlation coefficient is equal to one, then the relationship between the signs

functional

97. If as of 01.01 the number of unemployed is 6 thousand people, economically active population- 60 thousand people, then the unemployment rate is ____ (%) (answer in numbers) 10

98. If the overall profitability was 20%, the average annual cost of fixed and working capital is 400 thousand rubles, then the balance sheet profit is ___ (thousand rubles) (answer in numbers) 80

99. If, according to sample data, the average dispersion, then the coefficient of variation is: 0.8

100. If information about the wages of workers in two shops is presented by the equations of earnings and wage funds, then the average level of wages should be determined by the formula of the average

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RESULTS OF ECONOMIC ACTIVITIES OF THE ENTERPRISE

1. Products - the result of the main activity of the enterprise

2. Price system. Types of prices, their classification

3. Pricing. Pricing methods: definitions, classification

4. Pricing strategies: types, choice

5. The role of prices in enterprise management

6. Financial results of the enterprise, revenue, income, profit, profitability

7. Margin analysis

8. Management of income and costs in the enterprise

1. Products - the result of the main activity of the enterprise

In the course of its main activity, the enterprise produces a certain market product (products, works, services). Since this consumes material values and labor, and their value is transferred to the product produced, it will also have a certain value.

The material output of an enterprise, along with indicators that characterize it in terms of value, has a natural expression (quantity, dimensions, mass, volume, etc.).

Manufactured products have various forms according to the degree of completion: unfinished, finished. The volume of production in value terms is characterized by certain indicators: commodity, gross and sold products. These indicators are used to plan and record the results of the enterprise.

Commodityproducts is a cost indicator used almost everywhere, which makes it possible to summarize the manufacture of different types of products and, due to this, determine the total volume of production at a particular enterprise, as well as calculate a number of macroeconomic and generalizing derivative indicators of the development of the national economy.

Commodityproducts- This is an economic indicator that characterizes in monetary terms the volume of manufactured and ready-to-sell products. This is, in fact, the total cost of all types of finished products, semi-finished products, works and services of an industrial nature intended for sale or for sale to various consumers.

Commodity products include:

Finished products intended for sale to various consumers;

Semi-finished products of own manufacture and spare parts intended for sale to the outside;

Repair work of equipment and other funds, performed by the employees of the enterprise, intended for sale to the side;

Works and services of an industrial nature, performed by the auxiliary divisions of the enterprise (transport shop, instrumental, energy, etc.), intended for sale to the side;

Capital construction for non-industrial farms that are on the balance sheet of the enterprise;

Work related to the development of new technology;

Packaging, the cost of which is not included in the wholesale price of the product.

where TP - commercial products, UAH;

GP - ready products, UAH;

N is the volume of production, pieces;

C - the price of a unit of production, UAH;

n is the number of types of products;

PF SI RS - the cost of self-made semi-finished products intended for sale to the side, UAH;

To RS - the cost of capital and current repairs performed by the employees of the enterprise for sale to the side, UAH;

U PRH RS - services of an industrial nature, intended for sale to the side, UAH;

About B - the cost of processing products made from the customer's raw materials, UAH.

Indicator grossproducts in addition to the elements that are part of commercial products, it also includes a change in the balance of work in progress during the billing period and some other elements, depending on industry affiliation enterprises.

Grossproducts- a cost indicator of the volume of production, which characterizes the overall result of the industrial and production activities of an enterprise (firm, etc.) for a certain period. It also includes finished products, semi-finished products intended for sale on the side (to other enterprises and organizations), the cost of industrial work and services; the cost of major repairs, the change (plus or minus) of the remains of work in progress, the cost of tools and fixtures. This is a single estimated indicator of the enterprise's activity, which includes not only finished products, but also work in progress (backlogs) and changes in the balance of semi-finished products.

where TP - commercial products, UAH.;

WIP N, WIP K - the cost of work in progress at the beginning and end of the year, respectively, UAH;

PF N, PF K - the cost of semi-finished products own production for own needs at the beginning and end of the year, respectively, UAH;

I K, I N - the cost of tools and devices of our own production for our own needs at the beginning and end of the year, respectively, UAH;

KR(KS) - the cost of major repairs, the cost of capital construction, carried out by the employees of the enterprise for internal needs, UAH;

B - the cost of marriage, UAH.

Implementedproducts(RP)- these are products that are shipped to the consumer and for which funds have been received on the settlement account of the supplier enterprise or must be received within the specified period. The volume of sold products is calculated by the formula:

where About GP N, About GP K - the balance of finished unsold products in the warehouse of the enterprise, respectively, at the beginning and end planning period(years), UAH

Sold products are one of the main elements of commodity-money circulation in the main activity of the enterprise. In accordance with the laws of the market, products, depending on demand and the resources spent on their production, have a certain value, which is reflected in the selling price of these products on the market. Therefore, it is important to determine what prices are in a market system, how they are determined.

2. Price system. Types of prices, their classification

Pricesystem- this is a single, ordered set of different types of prices that serve and regulate economic relations between different participants in the national and world markets (Fig. 1).

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Figure 1 - Price system

Differentiationpricesonindustriesandspheresserviceeconomy is based on taking into account the characteristics of individual areas of the national economy and includes several types of prices.

wholesalepriceson theproductsindustry- prices at which industrial products are sold to all categories of consumers, except for the population, regardless of ownership.

Purchasingpriceson theproductsruralfarms- these are the prices at which agricultural products are sold by collective farms, farms and the population (products of individual farms).

Priceson theconstructionproducts represent either the estimated cost of the object (the maximum amount of costs for the construction of each object), or the average estimated cost of a unit of the final product of a typical building object(for 1 m 2 of living space, 1 m 2 of painting work, etc.).

Ratescargoandpassengertransport- payment for the movement of goods and passengers, which is collected by transport organizations from the senders of goods and the population.

Priceson theconsumerproducts used for the sale of goods in retail trading network people, businesses and organizations.

Rateson theservices- the system of rates at which service enterprises sell services to consumers.

Foreign tradeprices- these are the prices at which domestic exports and imports of foreign goods and services are carried out. The formation of prices for this group is fundamentally different from the determination of national prices. They are divided into export and import prices.

Exportprices- these are the prices at which Ukrainian producers or foreign trade organizations sell domestic goods (services) on the world market.

Importedprices are the prices at which Ukrainian firms purchase goods (services) abroad. Prices for imported products are set on the basis of the customs value of the imported goods, the exchange rate, and the costs of selling this product within the country. At the same time, in the structure of import prices, a significant place is occupied by indirect taxes - excise and value added tax.

Atdifferentiationpricesondegreesparticipationstatesinprocesspricing prices are divided into market and regulated.

Marketprice- the price established in the course of mutual relations of subjects of pricing in the market under the influence of a market conjuncture. Market prices according to the conditions of their formation are divided into free, monopoly and dumping.

Adjustableprice- the price that develops in the market in the process of direct state influence. According to the conditions of their formation, regulated prices are divided into fixed and marginal.

Differentiationpricesonstagespricing reflects the quantitative relationship of prices that develops as the goods move from the producer to the final consumer. The price at each previous stage of the movement of goods is an integral element of the price of the next stage. They are subdivided into wholesalepricesmanufacturer, holiday paywholesaleprices, wholesalepricespurchases and retailprices.

Consider the retail price formation scheme (Fig. 2).

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Figure 2 - Price formation

Differentiationpricesontransportcomponent carried out depending on the order of payment of transport costs. In practice, this is reflected in the price franking system. "Franco" means to which point on the way of moving products from the manufacturer to the consumer, transportation costs are included in the price (Fig. 3).

Differentiationpricesonpriceinformation is based on the specifics of this information and includes auction prices, exchange prices, contract prices, reference prices and price indices.

Priceindices- these are information indicators of price dynamics for a certain period.

Product price in the supplier's warehouse	The cost of delivering products to the station of departure	Product loading costs in wagons at the departure station	Transportation costs to destination station	Costs for unloading products from wagons at the destination station	Delivery costs from the destination station to the consumer's warehouse
Free warehousesupplier

Franco stationdepartures
free wagonstationdepartures
free wagonstationdestination
Franco stationdestination
Free warehouseconsumer

Figure 3 - Types of transport costs that are included in the price of products

3. Pricing. Pricing methods: definitions, classification

Pricing methods can be presented in the form of a system presented in Figure 4.

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Figure 4 - Pricing methods

Cost methods of pricing are based primarily on accounting for the costs of production and sales of products. Parametric pricing methods - taking into account the technical and economic parameters of the goods. Justification of prices in market conditions is based on the use of the entire set of price methods.

Tocostlymethodspricing refer method fullcosts, methodstandardcosts, methoddirectcosts.

Methodfullcosts- this is a method of pricing based on the total amount of operating costs, which, regardless of their origin, are written off per unit of a particular type of product. The basis for determining the price is the real costs of the manufacturer per unit of output, to which the profit required by the company is added. The method is used by enterprises whose position is close to monopoly, and the sale of products is practically guaranteed.

Methodstandardcosts allows you to form prices based on the calculation of costs according to the norms, taking into account deviations actual costs from normative. This method, in contrast to the simple display of costs, makes it possible to carry out factor analysis. Its advantage lies in the ability to manage costs by deviations from the norms, and not by their total value. Deviations for each item are periodically correlated with financial results, which allow you to control not only costs, but also profits. The method provides continuous cost comparison. The most complex element of the standard cost system is the definition of cost standards. To form economically justified standards, it is necessary to study in detail the production technology, technical characteristics and prices of similar products of competitors, the requirements for these products in the world market, etc.

Methoddirectcosts- this is a method of pricing based on determining direct costs, based on market conditions, expected selling prices. Almost all conditionally variable costs depend on the volume of production. Other costs relate to financial results. Therefore, this method is also called the method of pricing at reduced costs.

The main advantage of the method is the ability to identify the most profitable types of products. It is assumed that indirect costs practically do not change either when one product is replaced by another, or when the scale of production changes within certain limits. Therefore, the higher the difference between the price of the product and the reduced costs, the greater the gross profit (coverage), and, accordingly, the profitability. Thus, indirect costs are not allocated to specific products, but as a whole for the enterprise they must be covered by gross profit.

A variation of the direct cost price method is methodstandarddirectcosts, which combines the advantages of standard and direct cost methods. This method allows you to manage reduced costs by variance and requires a reduced cost list analysis, on the basis of which you can determine the bottlenecks of production and take the necessary measures to increase its profitability.

Toparametricmethodspricing relatemethodspecificprices, methodpoints and methodregression.

Methodspecificprices based on the formation of prices for one of the main parameters of the quality of the goods. The unit price is calculated as the quotient of dividing the price by the main quality parameter of the product. This method is used for indicative purposes only.

Methodpoints consists in the use of expert assessments of the significance of product parameters. It is advisable to use the points method when setting prices for those goods whose parameters are diverse and not amenable to direct quantitative comparison (convenience, design, power, color, smell, taste, etc.).

Methodregression consists in determining empirical formulas (regression equations) for the dependence of prices on the value of several basic quality parameters within the parametric range of goods. In this case, the price acts as a function of the parameters. This method allows you to simulate the change in prices of goods depending on the totality of their parameters, strictly determine the analytical form of the relationship, and also use the regression equation to determine the prices of goods that are included in this parametric series. As a result, an interdependent system of prices for goods is formed.

4. Pricing strategies: types, choice

Pricestrategies- this is a reasonable sequence of actions for choosing the price of products, works or services, aimed at achieving the maximum (normative) profit for an enterprise (firm) in the market within the planned period of economic activity.

In modern pricing practice, an extensive system of pricing strategies is used, which is generally presented in Figure 5.

Strategycompetitivepricing is based on taking into account the competitiveness of the firm under the influence of prices.

Strategyassortmentpricing applies if the firm has a set of similar or interchangeable products.

Strategydifferentiatedpricing based on the heterogeneity of buyers and the possibility of selling the same product at different prices.

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Figure 5 - Systems of pricing strategies

Pricestrategydiscountson themarket based on the features of variable and fixed costs under the agreement. It is beneficial for the firm to use this method. For example, new drugs often face competition from identical but much cheaper generics. The company is faced with a choice: either to maintain a rather high price for a patented drug and lose part of the market, or to reduce the price, incur losses on this difference, but maintain or expand the sales market. A possible strategy is to differentiate between patent and generic drug pricing.

Pricestrategyperiodicaldiscounts based on the characteristics of the demand of different categories of buyers. This strategy is widely used for temporary and occasional price cuts for out-of-season fashion, travel fares, ticket prices for daytime performances, for drinks throughout the day, and for setting prices for public utilities during peak load. The strategy is also applied in lowering prices for obsolete models, prioritizing prices for scarce goods and in the cream skimming strategy, that is, setting high price for a new improved product based on consumers who are ready to buy it at this price. The basic principle of the strategy is this: the nature of the price decline can be predicted over time and is known to buyers.

Pricestrategy"random"discounts("accidental" price reduction) relies on search costs that motivate an accidental discount. Thus, the firm tries to simultaneously maximize the number of buyers who are aware of the low price and those who are not, who buy at a high rather than a low price. Therefore, this strategy is also called "selling at variable prices."

Pricestrategypenetrationon themarket based on the use of economies of scale. This strategy is used to introduce new products to the market.

Pricestrategyon"crookeddevelopment" is based on the advantages of acquired experience and low costs in comparison with competitors. With this strategy, those who buy the product early in the business cycle gain savings over later buyers, as they buy the product at a price lower than they were willing to pay.

Pricegeographicalstrategy refers to competitive pricing for related parts of the market. This strategy in foreign practice is called FSO (free station of departure).

Pricestrategysignaling is based on the use by the firm of the buyer's confidence in the price mechanism created by competing firms. Price signaling attracts new or inexperienced buyers to the market who are unaware of competitive products and who consider quality to be important. A good example is the success of some expensive but low quality products.

Pricestrategy"kit" used in conditions of uneven demand for non-interchangeable goods.

Strategymixedsets creates the effect of a comparable price, the set is offered at a price that is much lower than the prices of its elements. Examples of this strategy are seasonal tickets, set meals, stereo and car kits.

Pricestrategy"set" is based on different assessments by buyers of one or more products of the company.

Pricestrategy"higherdenomination" is applied by the firm if it is faced with uneven demand for substitute goods and can receive additional profit due to the increase in the scale of production.

Pricestrategy"image" is used if buyers focus on quality based on the prices of interchangeable goods.

Pricestrategicchoice- this is the choice of pricing strategies based on an assessment of the priorities of the company. Each firm in market conditions has a large variety of options for choosing pricing strategies. The goals of the firm and the characteristics of consumers determine this choice (Table 1).

Table 1 - The relationship between the goals of the company, the characteristics of buyers and pricing strategies

Characteristic buyers	Change in prices by groups of buyers	Use of competitive position	Balancing pricing depending from assortment
Some buyers have high search costs	"Random	Signaling	"Image" pricing
Some buyers low assessment of the usefulness of the product	Periodic Discount	Market penetration pricing; Learning curve pricing	Complete pricing
Buyers have special contract costs	Discount in another market	Geographic pricing	Pricing "set"; Prices are higher denomination"

5. The role of prices in the management of the enterprise

The most important economic levers for increasing the efficiency of production include the price, which has a direct impact on production, distribution, exchange and consumption. Price reflects monetary value value, this is an economic category that allows you to indirectly measure the amount of socially necessary labor time spent on the production of goods.

In the conditions of commodity production, the price acts as a link between the producer and the consumer, a mechanism for ensuring a balance between supply and demand, and thus, prices and values.

With the help of prices, the costs and results of the economic activity of the enterprise are compared, the most profitable investment options are economically justified, they stimulate production and consumption, as well as product quality.

Factorsdecreaseprices:

Growth in production;

Scientific and technical progress (NTP);

Growth in labor productivity;

Cost reduction;

Competition;

Tax cuts;

Development of direct links.

Factorsgrowthprices:

Decline in production and monopolization of enterprises;

An increase in the amount of money in circulation;

Increase in wages;

Instability of the economic situation;

Low efficiency of capital use;

Excessive demand.

Pricesperformwholerowfeatures: with their help, establish production volumes and calculate the profit of the enterprise; prices perform a distributive function, that is, they regulate income and costs; with the help of prices, the value of the so-called net income of the state is estimated; prices are used in the course of planning and accounting for material costs; they act as an instrument of the economic policy of the enterprise (they regulate supply and demand).

Price- this is the monetary expression of the commodity value of products (products), works and services.

In a market economy, the value of the price is enormous, it determines the structure and volume of production, the movement of material flows, the distribution of the mass of commodities. The price has an impact on the mass of profits, the profitability of products and production, and, in the end, on the standard of living of society.

Pricepoliticsfirms- the most important component marketing policy, which consists in establishing (determining) prices that ensure the survival of the company in market conditions, and which contains the choice of a pricing method, the development of an enterprise pricing system, the choice of pricing market strategies, etc.

Exist threemaingoalspricepoliticians: securitysurvival, maximizationarrived and retentionmarket.

Securitysurvivalfirms- the main goal of the company, which operates in a highly competitive environment, if there are many manufacturers of similar products on the market. Important components of this pricing policy are sales volume (sales) and market share. Reduced prices are used to capture a larger market share and increase sales.

Tomaximizationarrived seek not only companies that have a strong position in the market, but also not too confident in their future firms that try to make the most of the favorable market conditions for themselves. Under these conditions, the firm makes an assessment of demand and costs relative to different price levels and stops at those prices that provide maximum profit in the future.

Retentionmarket consists in maintaining the existing position in the market or favorable conditions for its activities by the company. To achieve this goal, the company takes all possible measures to prevent a decline in sales and aggravation of competition.

Gross production costs (the sum of fixed and variable costs) determine the minimum price. A significant influence on the price is exerted by the behavior of competitors and the prices of their products.

The most important factor in pricing is stateregulationprices. There are direct and indirect ways of government influence on prices. Direct methods are the establishment of a certain pricing procedure, indirect ones are aimed at changing the market situation, achieving a certain status in the field of finance, currency, tax transactions, wages.

6. Financial results of the enterprise, revenue, income, profit, profitability

All manufacturing solutions entrepreneurial structures are focused on ensuring the highest possible profit and the same high level of profitability. The desire to make a profit makes enterprises constantly develop new products that can be successfully marketed, improve existing products and production methods in order to achieve a greater difference between income and costs by reducing production costs.

The charter of each modern enterprise provides for profit from economic activity as the main goal of the enterprise. Thus, it can be argued that, in general terms, the efficiency of managing an enterprise can be assessed by a positive financial result obtained from all types of its activities.

Financialresult- this is the economic result of the economic activity of the enterprise, expressed in monetary terms. It can be characterized by such indicators as income, revenue, profit (loss), profitability.

The concept of income in economics is interpreted in different ways.

In the macroeconomic state sense, income is the difference between revenue and material or equivalent costs.

Sometimes income is incorrectly identified with profit. In practice, in order to account for and pay tax in accordance with applicable law, the income indicator is identified with the company's revenue from economic activity.

In accordance with the current state regulations, the total income of a business entity consists of income from:

Production activities (proceeds from the sale of products);

Other operating activities;

financial activities;

Participation in capitals;

emergency activities;

Other ordinary activities.

For the purpose of accounting for business results, income is defined as an increase in economic benefits in the form of an increase in assets or a decrease in liabilities, which leads to an increase in the equity of an enterprise (other than an increase in capital due to contributions from owners).

Incomefromproductionactivities includes proceeds from the sale of these works, services, goods.

Incomefromotheroperating roomactivities contains: income from the sale of current assets (except for financial and investment assets); income from operating leases, positive operating exchange rate differences, received fines, penalties, grants, etc.

Incomefromfinancialactivities consists of income received from financial transactions; as well as interest, dividends, etc.

Incomefromparticipationincapital includes income from investments in associates and subsidiaries, income from joint activities.

Incomefromemergencyactivities- these are the amounts of compensation for losses from extraordinary events (catastrophes, accidents).

Incomefromotherordinaryactivities consists of income from the sale of financial investments, fixed assets and other non-current assets; income from non-operating exchange differences; income from assets received free of charge, amounts received from the liquidation of non-current assets.

Profit is a part of the income of the enterprise received from its general economic activity, which is calculated as the difference between the total income (revenue) from all types of activities and the total costs of the enterprise.

On the other side, profit how an economic category can be defined as a part of the cost of an additional product, expressed in monetary units.

Profit is not only the main indicator of the results of economic activity, but also a source of its development: financing of innovative and investment projects, satisfaction of other needs of the enterprise, its owners, employees and society as a whole. Therefore, the main thing in the profit distribution system should be taking into account the interests of business entities, employees and society.

When distributing profits, the enterprise, first of all, needs to fulfill financial obligations before society, pay income tax, and then use it for your needs.

The excess of costs over income received is called loss, and the company is unprofitable.

Thus, the financial result of the enterprise can be profit or loss (Fig. 6).

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Figure 6 - Scheme of formation of profit of the enterprise

In accordance with the current legislation and regulatory documents, there are:

Net income (revenue) from the sale of products (goods, works, services). It is determined by subtracting value added tax and excise duty from the income from the sale of products (goods, works, services);

Profit (loss) from the main activity (sales of products, works, services, goods). It is also called gross profit (loss) from sales. It is calculated as the difference between the net proceeds from the sale of products and the cost of goods sold;

Profit (loss) from operating activities is calculated by subtracting administrative expenses and distribution costs from operating profit, adding income from other operating activities to this value and subtracting costs from other operating activities;

Profit (loss) from ordinary activities before tax is calculated by adding income from equity participation, income from financial activities and income from other ordinary activities minus related costs to operating income.

Uncovered costs and income from emergencies (natural disasters, fires, man-made accidents, etc.) are reflected separately from the financial results from ordinary activities.

Net profit - calculated as an algebraic sum between the profit from ordinary activities, profit (losses) from extraordinary activities and the amount of income tax from extraordinary activities;

Retained earnings is net income minus the amount of dividends and other necessary payments that are paid out of net income.

Retained earnings remain with the enterprise and are used at its discretion. The procedure for the distribution and use of profits is determined by the charter and other provisions approved by the owners of the enterprise.

In accordance with the charter, retained earnings can be used to expand (develop) production, to meet the social needs of the workforce and to provide material incentives to workers by replenishing the relevant funds for development, wages, innovations, etc.

Profit reflects the absolute effect of the enterprise's activities without taking into account the resources used, so it should be supplemented with a profitability indicator. The degree of profitability of the enterprise and characterizes profitability.

Profitability- this is a qualitative, cost indicator that characterizes the level of return on costs or the degree of use of resources in the process of production and sale of products.

The firm is profitable if the amount of revenue is sufficient not only to pay off production costs, but also to make a profit. Thus, profitability characterizes the efficiency of the enterprise, gives an idea of the ability of the enterprise to increase its capital. Depending on the purpose of the analysis of the activities of the enterprise, there are:

1 Profitabilityproducts- characterizes the efficiency of production of products that are produced or sold by the enterprise. This indicator is used in on-farm analytical calculations, in profitability control, and in the introduction of new types of products:

where P SHAFT - gross profit from the sale of a unit of production, UAH;

C RP - cost of goods sold, UAH.

2 Generalprofitabilityproduction(profitabilityenterprises)- this indicator characterizes the profitability of the enterprise for all resources that are at the disposal of the enterprise:

where P NET - net profit, UAH;

C OPS - the cost of fixed production assets, UAH;

C OS - the cost of the normalized balance of working capital, UAH.

3 Profitabilitycumulativeassets(return on total capital or economic profitability ) characterizes the effectiveness of the use of all available property of the enterprise:

where P OB.DEYAT..TO TAX - profit from ordinary activities before tax;

SA - total assets of the enterprise (balance sheet currency).

4 Profitabilityowncapital(financialprofitability) characterizes the level of return on equity:

where SC is the amount of equity capital, UAH.

The amount of equity is taken according to the balance sheet. It is equal to the sum of assets minus long-term and short-term liabilities. This indicator is primarily of interest to shareholders, since it determines the upper limit of dividends.

5 In diversified production, along with the profitability of all products, the profitability of its individual types is also determined. Profitabilitycertainproducts:

where C i - the price of the i-th product, UAH ..;

C i - the cost of the i-th product, UAH.

6 Profitabilitysalesproducts is the ratio of gross profit to net income:

Under analysis financial condition other private indicators can be calculated: return on fixed assets, return on investment, etc.

All profitability indicators can be planned and actual. The difference is that to determine the planned profitability, they take the planned data, and to determine the actual profitability, they take the actual ones.

The level of profitability of all enterprises, organizations and institutions depends on the amount of profit, marketable products, production costs, the amount of fixed assets and normalized working capital. Important factors that ensure the growth of profits and profitability of the enterprise, is an increase in labor productivity, capital productivity, saving material resources, the level of technical progress, namely, mechanization and automation of labor-intensive technological processes, improvement of the organization of production, etc. Taking into account the above factors by the enterprise makes it possible to increase the efficiency of its activities.

7. Margin analysis

Since the beginning of the 90s. firms began to use the concept "margin"arrived. In world practice, for factor analysis of profit and forecasting its value, they use marginanalysis, which is based on the distribution of costs into fixed and variable. This is one of the features of calculating the cost of production in the "direct costing" system. It provides for a multi-stage preparation of an income statement for an industrial enterprise.

marginprofit is the difference between sales revenue and variable costs. It covers total fixed costs (including administrative and distribution costs):

where B - proceeds from the sale of products, UAH;

Z PER - variable costs, UAH.

Marginal profit reflects the degree of participation of each product or division of the enterprise in covering fixed costs and generating the profit of the enterprise:

where Z POST - fixed costs for the entire volume of production, UAH;

OP - operating profit, UAH.

If fixed costs are subtracted from marginal profit, then we get the value of operating profit:

If one type of product is manufactured, then:

de N - the number of products;

K MP - MP rate.

8. Management of income and costs in the enterprise

One of the effective methods of planning, accounting, controlling and managing income and costs in an enterprise is a budgeting system that allows you to determine the effective directions for spending enterprise resources to ensure the fulfillment of a strategic forecast for sales of products, increasing the potential for profitability of an enterprise.

Budgeted- is the process of planning, accounting, control and management of resources (costs) of the enterprise. It is based on the consolidated budget of income and expenses of the enterprise.

The budget (in this sense) is understood as a balanced (in monetary form) estimate of income and costs for a certain period of time (year), the totality of financial resources that are at the disposal of the enterprise; balance of funds spent and received for the year.

The budgeting system at the enterprise allows you to:

To ensure the management and coordination of the activities of all departments of the enterprise in relation to the fulfillment of the tasks provided for by the strategy of the enterprise;

Find out directions for efficient use of resources and minimization of costs;

Optimize the cost of funds;

Ensure control over the implementation of budget items;

Find out and evaluate the level of efficiency of all types of activities: core (production), operating, investment, financial;

Provide a budgetary assessment of the performance of production subdivisions, cost centers and responsibility centers.

The consolidated budget of the enterprise consists of operating and financial budgets.

Operating budgets include:

The budget of marketable products;

Gross production budget;

Budget of direct material costs;

Budget for direct labor costs;

The budget of overhead costs of production units;

The budget of general production costs of the enterprise;

Budget for administrative costs;

Cost budget from other activities;

Cost budget from ordinary activities;

The budget for the balance of finished products;

Budget for work in progress;

The budget of inventory balances in warehouses.

Financial budgets include:

Cash flow budget, which allows you to control profit;

The balance sheet budget, which defines liabilities and investments in the main asset and liability accounts, allows you to evaluate the capital of the enterprise.

The process of formation of the consolidated budget includes the preparation of budgets for the structural subdivisions of the enterprise. This work is carried out by the planning and economic department. Control over the implementation of the budget is carried out by the financial department, and accounting for the implementation is carried out by the accounting department of the enterprise.

Literature

price financial income cost

1. Novitsky N.I. Fundamentals of management: Organization and planning of production. - M.: Finance and statistics, 2008. - 208s.

2. Organization and planning of machine-building production (production management): Textbook / K.A. Gracheva, M.K. Zakharova, L.A. Odintsova and others; Ed. Yu.V. Skvortsova, L.A. Nekrasov. - M.: Higher. school, 2009.- 470 p.

3. Entrepreneurship. Textbook / Ed. M.G. Lapusty. - M.: INFRA-M, 2007. - 520s.

4. Khungureeva I.P., Shabykova N.E., Ungaeva I.Yu. Enterprise Economics: Textbook. - Ulan-Ude, ESGTU Publishing House, 2004. - 240 p.

5. Economics and statistics of the enterprise. / Ed. Ilyenkova S.D., Sirotina T.P., Moscow, - 2008.

6. Economics of the enterprise M.S. Mokiy L.G. Skamai, M.I. Trubochkina Moscow, 2007.

7. Economics of the enterprise O.I.Volkova M Infra - M, 2009

8. Economics of the enterprise: Textbook for universities / Ed. prof. V.Ya. Gorfinkel, prof. V.A. Shvandar. -3rd ed., revised. and additional - M.: UNITY-DANA, 20 -718s.

9. Enterprise Economics: Textbook / Under the editorship of A.E. Karlik, M.L. Shuhgalter. - M.: INFRA. - M., 2007.

Economic analysis in trade: textbook. allowance / ed. M.I. Bakanov. - M.: Finance and statistics, 2009.

11. Yakovlev N.Ya. Pricing and Pricing: A Study Guide. M.: ICC "Marketing", - 2008.

12. Yankovsky K.P., Mukhar I.F. Organization of investment and innovation activities. - St. Petersburg: Peter, 2007.

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