Enterprise economics study guide wolves
Associate Professor of the Department of World and National Economy
Ph.D. Institute Department of World and National Economy
PhD in Economics, Docent
Subjects taught: History of Economics (d/h); History of Economic Thought; Macroeconomics; Microeconomics; Economy
The level of education: Higher education
Moscow State University named after M.V. Lomonosov; 1988
Qualification: Economist, teacher of political economy
Direction of training (specialty): Political Economy
Training: 06/09/2018 - 06/21/2018; Modern transformational processes in international trade and interests of Russia; All-Russian Academy of Foreign Trade of the Ministry of Economic Development Russian Federation; 72 hours 09/20/2018 - 01/17/2019; Psychological and pedagogical support for students with disabilities and persons with disabilities, information and communication technologies in the activities of a university teacher, the use of e-learning and distance learning educational technologies in educational process; All-Russian Academy of Foreign Trade of the Ministry of Economic Development of Russia; 72 hours
General work experience- 28 years
Work experience in the specialty- 31 year
Education: higher.
- 1983-1988 Moscow State University M.V. Lomonosov, Faculty of Economics
- 1988-1991 full-time postgraduate study at the Faculty of Economics, Moscow State University
- since 1991 candidate of economic sciences
- 1998 internship at the Higher School of Economics in Bremen (Germany).
Language skills: English (fluent).
Qualification: economist, teacher of political economy.
Work experience:
- 1997 - present Associate Professor of the Department of World and National Economy of the VAVT
- 2003-2005 - MIMB
- 2003-2005 - MSLU, IMES
- 1993-1997 - STEMI
- 1987, 1989, 2000 - Moscow State University.
Curricula have been developed for the courses:
1. "Economic theory";
2. "National Economy";
3. "Economic and social geography";
4. "World Economy";
5. "History of economic doctrines";
6. "History of the economy";
7. "Economics of nature management";
8. "Enterprise Economics";
9. "The policy of income and wages».
Scientific works:
1. World economy. Textbook, ed. A.S. Bulatova. 2nd ed. - M., The Economist, 2007 (separate paragraphs).
2. Economy. Textbook, ed. A.S. Bulatova. 5th ed. - M., The Economist, 2006 (one chapter).
3. Collection of problems in economics. Textbook, ed. Yu.E. Vlasevich. - M., BEK, 1996 (section "Microeconomics").
4. Economic geography of foreign countries. Textbook for applicants to VAVT. 3rd ed. - M., VAVT, 2002.
5. Economics of Russia's external relations. Textbook, ed. A.S. Bulatova. - M., BEK, 1995 (one chapter).
6. On the steps of economic knowledge. Textbook for applicants to VAVT. - M., VAVT, 1994 (one chapter).
7. Economy of Russia. Tutorial. - M., VAVT, 1994 (one chapter).
8. Fundamentals of international business. Dictionary reference. - M., 1996 (separate terms).
Scientific internship: in Czechoslovakia - 1986; in the USA - 1989; in Germany - 1998
3rd ed., revised. and additional - M.: 2007. - 601 p.
The textbook discusses a modern economic mechanism that ensures the life of an enterprise in a market and competitive environment, the study of which will help solve current and strategic economic problems that inevitably arise in the work of not only economists, but also managers, engineers and other specialists in the manufacturing sector.
For university students and teachers, production managers, entrepreneurs, engineers of the production sector and all those interested in the economics of a manufacturing enterprise.
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TABLE OF CONTENTS
INTRODUCTION 3
SECTION I. ENTERPRISE (FIRM) - THE CENTRAL LINK OF THE ECONOMY
CHAPTER 1 ENTERPRISE (FIRM) - COMMERCIAL ORGANIZATION 8
1.1. Purpose and scope of the enterprise (firm) 8
1.2. Manufacturing enterprise(firm) - sphere of material production 9
1.3. The enterprise is the basis for the formation of sectoral and territorial production complexes 15
1.4. Entrepreneurial rights and obligations of an enterprise (firm) 17
1.5. Classification of enterprises (firms) 18
1.6. Internal structure of enterprises (firms) 24
1.7. Workplace 31
1.8. Creation and legal registration new enterprise (firm) 34
1.9. Authorized capital of an enterprise (firm) 36
1.10. Reorganization and termination of the activity of an enterprise (firm) 38
CHAPTER 2. BUSINESS ASSOCIATIONS 39
2.1. The main directions and trends in the concentration of production and capital 39
2.2. Formation of business associations 43
2.3. Organizational and legal forms of associations 45
2.4. Production cooperatives (artels) 46
2.5. Partnerships 48
2.6. Limited liability companies 49
2.7. Joint stock companies 50
2.8. People's enterprises 55
2.9. Big capital pools 56
2.10. Holdings 60
2.11. Financial and industrial groups 61
2.12. Associations 63
2.13. Consortiums, syndicates and industrial hubs 66
2.14. Corporate entrepreneurship 67
2.15. Management of large diversified associations 68
2.16. Termination of activities and reorganization of associations 69
CHAPTER 3. ENTREPRENEURIAL PRODUCTION ACTIVITY OF AN ENTERPRISE (FIRM) 71
3.1. Goals and objectives of entrepreneurship 71
3.2. Entrepreneurial policy, initiative and strategy 74
3.3. Organization of the implementation of the target entrepreneurial installation 77
3.4. Stages of entrepreneurship development 79
3.5. Entrepreneurship 80
3.6. Forms of entrepreneurship 82
3.7. Collective entrepreneurship 82
3.8. Small business 84
3.9. Governmental support small business 87
3.10. Large Scale Entrepreneurship 91
3.11. How to become an entrepreneur? 92
CHAPTER 4
4.1. Continuity of production and exchange of goods 95
4.2. Item 99
4.3. Market - sphere of commodity exchange 100
4.4. Market structure 1 0 1
4.5. The market is a function of the economy 1 0 4
4.6. Main components of the market 1 0 5
4.7. Monopolies and the market 1 0 9
4.8. International trade 1 11
4.9. Reforming market relations 1 1 6
4.10. Conditions and methods for reforming market relations 1 1 8
SECTION II. RESOURCES OF THE ENTERPRISE (FIRM)
CHAPTER 5 FIXED ASSETS OF THE ENTERPRISE (FIRM) ... 121
5.1. Concept, composition and structure of fixed assets 1 2 1
5.2. Valuation of fixed assets 1 2 4
5.3. Depreciation and amortization of fixed assets 1 2 6
5.4. Recovery and disposal of fixed assets 1 3 5
5.5. Accounting for fixed assets 138
5.6. Indicators and analysis of the use of fixed assets 1 4 2
CHAPTER 6 WORKING ASSETS OF THE ENTERPRISE (FIRM) 151
6.1. Concept, classification, composition and structure of turnover of funds 1 5 1
6.2. Composition and structure of current assets I53
6.3. Rationing of working capital 1 5 4
6.4. Valuation of accounting and write-off of materials i th stocks 1 6 4
6.5. Indicators of the use of working capital 1 6 6
6.6. Working capital management 167
CHAPTER 7 PERSONNEL AND PAYMENT AT THE ENTERPRISE (FIRM) 169
7.1. Personnel of an enterprise (company) and its structure 1 6 9
7.2. Determining the need for personnel 1 7 4
7.3. Human Resources 180
7.4. Labor productivity 188
7.5. Motivation and remuneration of personnel 191
CHAPTER 8 FINANCE OF THE ENTERPRISE (FIRM) 204
8.1. financial mechanism and its elements 204
8.2. Financial resources of the enterprise 207
8.3. Income and expenses of the enterprise 211
8.4. The system of prices for products and their structure 219
8.5. Formation and distribution of enterprise profits 223
8.6. Enterprise taxation 229
8.7. Financial statements of the enterprise 233
8.8. Settlement system at the enterprise 236
8.9. financial planning at the enterprise 239
SECTION III. CONTROL AND REGULATION! ACTIVITIES OF THE ENTERPRISE (FIRM)
CHAPTER 9. FUNCTIONS AND TASKS OF MANAGEMENT OF AN ENTERPRISE (FIRM) 244
9.1. Tasks and construction of the control mechanism 244
9.2. Basic principles of economic management 247
9.3. Structure of governing bodies 253
9.4. Control functions 257
9.5. Organization of management of the workshop, production site of the enterprise 261
9.6. Organization of management of the association 263
9.7. Management personnel 265
CHAPTER 10. ENTERPRISE - OBJECT OF STATE REGULATION 270
10.1. Why is government regulation necessary? 270
10.2. Tasks of state regulation of the economy 274
10.3. Differences in the methods and practices of state regulation 276
10.4. Indirect state methods of economic regulation 278
10.5. The need of the economy to improve state regulation 281
10.6. Goals and forms of state regulation of the economy 284
CHAPTER 11. PLANNING AND STRATEGIC MANAGEMENT OF ACTIVITIES OF AN ENTERPRISE (FIRM) 287
11.1. Functions and tasks of planning 287
11.2. Planning - the need for modern management 292
11.3. Planning - foresight and phased organization of the enterprise 294
11.4. Technology and organization of planning 296
11.5. Forecasting - First stage planning 298
11.6. Genetic and Target Prediction 303
11.7. Forecast - a condition for reducing the risks of an enterprise 3 0 7
11.8. Balance of long-term and current plans 311
11.9. Industry differences in planning 314
11.10. Planning is a tool strategic management 316
11.11. Staff - the most important factor, which forms the strategy of the enterprise 318
CHAPTER 12. MARKETING RESEARCH 321
12.1. Concept and forms 321
12.2. Marketing functions 323
12.3. Marketing of an enterprise (company) 324
12.4. Increasing the competitiveness of products 337
12.5. The marketing system as a factor in increasing the sustainability and adaptation of enterprises to the market 343
CHAPTER 13 INTERNATIONAL PLANNING AND REGULATION OF PRODUCTION AND SALES OF PRODUCTS 346
13.1. Ranking tasks and functions of internal planning 346
13.2. Methods and indicators of intercompany planning 350
13.3. Planning intervals 352
13.4. Communication of long-term, current and operational-calendar planning 356
13.5. Coordination of company plans 358
13.6. Operational calendar planning - a way to implement the strategy and tactics of economic management 361
13.7. Forming a portfolio of orders and planning the sale of products 363
13.8. Calculation and planning of the production capacity of the enterprise 370
CHAPTER 14. INTERNAL ACCOUNTING AND SETTLEMENTS 373
14.1. Types of accounting 373
14.2. Intercompany settlements 380
CHAPTER 15. MANAGEMENT TOOLS 385
15.1. Structure and purpose of the toolkit 385
15.2. Norms and regulations 387
15.3. Governance Mechanism Indicators 396
15.4. Modeling 411
15.5. Information in management 420
15.6. Improving the system of indicators of economic management 423
CHAPTER 16. ORGANIZATION AND MANAGEMENT OF THE PRODUCTION PROCESS 425
16.1. Formation production process 425
16.2. Characteristics of the production process 428
16.3. Process Design 430
16.4. Organization and management of production 433
16.5. Production cycle,438
16.6. Economic function of the production cycle 441
16.7. The movement of products in the production process 444
16.8. Organization of maintenance of the production process 449
CHAPTER 17. LOGISTICS SYSTEMS IN ENTERPRISE MANAGEMENT 452
17.1. Definition, tasks and principles of logistics 452
17.2. Building organization logistics systems 454
17.3. Basic logistics concepts and systems 455
17.4. Inventory management 460
17.5. Micrologistics systems 464
SECTION IV. SOURCES AND METHODS OF DEVELOPMENT OF AN ENTERPRISE (FIRM)
CHAPTER 18 INVESTMENT AND PROJECT MANAGEMENT 475
IX. I. Investments 475
18.2. Innovations 476
18.3. Scientific and technological progress 477
18.4. Investing in innovation 479
18.5. Innovation project management 481
18.6. Preparation and structure of the innovation project 482
18.7. Investing in the current rationalization of production 488
18.8. Information technology 491
18.9. Project management of technical preparation of production 493
18.10. Planning and control of project execution 494
18.11. Innovative leasing 500
18.12. Efficiency mark investment projects 501
CHAPTER 19 INVESTMENT AND COMMERCIAL MECHANISMS OF LEASE, LEASING AND FRANCHISING 506
19.1. Lease mechanisms and their role in increasing the investment activity of enterprises 506
19.2. Rent 507
19.3. Leasing 512
19.4. Financial leasing 515
19.5. Leasing efficiency 518
19.6. Types of leasing 519
19.7. Franchising 523
CHAPTER 20. PRODUCT QUALITY MANAGEMENT AT THE ENTERPRISE (FIRM) 527
20.1. Product quality. Quality improvement value 527
20.2. System of product quality indicators 528
20.3. Quality Management 530
20.4. Quality system in accordance with the norms of international standards ISO 9000 532
20.5. Standardization of products, works (processes), services 537
20.6. The concept of total quality management 539
20.7. Product quality control 541
20.8. Statistical Methods product quality control and management 542
20.9. Product Certification System 544
CHAPTER 21. RISKS OF ENTERPRISES (FIRMS), THEIR PREVENTION AND INSURANCE 547
21.1. Enterprise risks as an object of management, their types and features 547
21.2. Risk management and prevention 552
21.3. Ensuring insurance protection of risks of enterprises (firms) 559
CHAPTER 22. ANALYSIS OF ECONOMIC ACTIVITIES OF AN ENTERPRISE (FIRM) 565
22.1. Classification of types of analysis economic activity 565
22.2. Methods of analysis of economic activity 566
22.3. Methodology for system analysis of the economic activity of an enterprise 574
22.4. Comprehensive analysis of the economic activity of the enterprise 584
APPENDIX 591
Introduction ................................................ ................................................. .............................. 12
Section I. ENTERPRISE, ASSOCIATION .................................................... ........................ 16
Chapter 1
1.1. Enterprise (company) ............................................... ................................................. ..... 16
1.2. Manufacturing enterprise................................................ ................................... 17
1.3. The enterprise is the central link of branch and territorial production complexes.................................................................. ................................................. ................................. 22
1.4. Entrepreneurial Rights and Obligations of an Enterprise............................................... 24
1.5. Classification of enterprises .................................................................. ......................................... 25
What are the small businesses? .............................................................. ................................. thirty
1.6. Structure of enterprises .................................................................. ................................................. 31
Formation of the structure .................................................. ................................................. .. 31
Sectoral features of the enterprise structure .............................................................. .............. 34
Production structure enterprises ................................................. ....................... 36
1.7. Workplace................................................ ................................................. ............... 39
1.8. Establishment and legal registration of a new enterprise.................................................... 42
1.9. Reorganization and termination of the company's activities .............................................. 45
Chapter 2. BUSINESS ASSOCIATIONS.................................................................. ............................... 47
2.1. Trends towards pooling of capital............................................................... ............................... 47
The nature and tasks of economic associations .............................................................. ................. 47
2.2. Establishment of business associations .............................................................. ......................... 49
Formation of the authorized capital (fund) of the association .............................................. ........ 51
2.3. Types and organizational and legal forms of associations .............................................. 52
2.4. Production cooperatives (artels) .............................................. ...................... 53
concept production cooperative......................................................................... 53
Property and share fund of the cooperative .............................................. ................................... 54
2.5. Partnerships ................................................. ................................................. ............... 55
2.6. Limited Liability Company .................................................................. .............. 56
2.7. Joint-Stock Company................................................ ................................................... 57
Stock................................................. ................................................. ................................... 59
Control joint stock company................................................................................ 61
2.8. People's Enterprise .................................................................. ................................................. 62
2.9. Associations of big capital .............................................................. ................................. 63
The mechanism for creating large associations .................................................................. ......................... 65
2.10. Holding................................................. ................................................. ...................... 67
2.11. Financial and industrial groups ............................................................... ................................... 69
2.12. Associations ................................................. ................................................. ................ 70
Local associations ....................................................................... ................................... 72
2.13. Consortiums, syndicates and industrial hubs .............................................................. ...... 74
2.14. Management of Large Diversified Groups............................................. 76
2.15. Termination of activities and reorganization of associations .................................................... 77
Chapter 1 3. MATERIAL BASE OF THE ENTERPRISE .............................................. ............ 79
3.1. Authorized capital................................................ ................................................. ..... J79
3.3. Valuation of fixed assets .............................................................. ............................................. 83
3.4. Physical and moral depreciation of fixed assets .............................................. ....... 85
Determination of depreciation of means of production .............................................................. ......................... 85
3.5. Depreciation of fixed assets ............................................................... .................................... 86
3.6. Indicators of the use of fixed assets ............................................................... .............. 91
3.7. Reproduction of fixed assets ............................................................... .............................. 95
Chapter 4. WORKING ASSETS OF THE ENTERPRISE ............................................................ ........ 97.
4.1. Formation and use of working capital of the enterprise .............................. 97
4.2. Turnover of working capital ............................................................... ......................... 103
The impact of working capital management on the final results of the enterprise 105
4.3. Stocks .................................................. ................................................. ......................... 106
4.4. Working capital management .................................................................. ......................... 109
Chapter 5. FINANCE OF THE ENTERPRISE .............................................. ............................... 112
5.1. Functions of enterprise finance. Financial Mechanism.............................................. 112
5.2. Financial resources of the enterprise .............................................................. ............................... 117
5.3. Enterprise costs .................................................................. ................................................. .120
5.4. Proceeds from the sale of products (works, services) .............................................. .......... 127
5.5. Arrived................................................. ................................................. ....................... 130
5.6. general characteristics taxes paid by enterprises 134
5.7. Taxation and distribution.of enterprise profits............................................... 136
5.8. Financial planning .................................................................. ......................................... 140
Chapter 6. PERSONNEL AND LABOR MOTIVATION ............................................. ......................... 146
6.1. Personnel potential of the enterprise .................................................... ............................. 146
6.2. Labor productivity .................................................................. ......................................... 150
6.3. Personnel management (personnel) .............................................. ............................... 154
6.4. Mode of work and rest .............................................................. ................................................. .. 161
6.5. Motivation .................................................................. ................................................. ........ 164
6.6. Salary................................................ ................................................. ............... 168
6.7. State regulation labor relations at the enterprise .............. 175
Section P. BUSINESS ACTIVITIES OF THE ENTERPRISE .............. 181
Chapter 1 7. ENTREPRENEURSHIP: FORMS AND TYPES .............................................. 181
7.1. Concept, goals and objectives ............................................... ................................................. .181
7.2. Stages of entrepreneurship development .............................................................. ....................... 185
7.3. Entrepreneurship .................................................................. ............................................... 186
7.4. Forms of entrepreneurship .................................................. ................................... 188
7.5. Collective Entrepreneurship .................................................................. ......................... 189
7.6. Small business .............................................................. ...................................... 190
7.7. State support for small business............................................... 195
Formation of a small business .............................................................. ................................................. 197
7.8. Large Scale Entrepreneurship .................................................................. ............... 198
Chapter 8. PRODUCTION AND EXCHANGE OF GOODS.................................................................. .............. 201
8.1. Continuity of production and exchange of goods .............................................. ......... 201
8.2. Product................................................. ................................................. ......................... 204
8.3. The market is the sphere of commodity exchange .............................................. ...................................... 205
8.4. Market structure .................................................................. ................................................. ...... 206
Characteristics of the markets .................................................. ................................................. ... 208
8.5. The market is a function of the economy .............................................. ...................................... 209
8.6. The main components of the market .............................................................. ......................................... 210
8.7. How much does market liberalization cost? ...................... 214
8.8. Monopolies and the market .......................................................... ................................................. ... 218
8.9. The state and the market .................................................................. ................................................. ... 220
8.10. Western methods of market regulation............................................................... ................... 222
/erlonya .............................................. ................................................. ............................... 222
England................................................. ................................................. ............................... 224
Other countries................................................ ................................................. ................... 226
8.11. International market................................................ ............................................. 227
8.12. Market reform .................................................................. .............................................. 230
8.13. Transitional stage .............................................................. ................................................. ...... 232
Chapter 9. ENTERPRISE IN THE SPHERE OF THE MARKET
COMMODITY EXCHANGE .............................................. ................................................. ........... 235
9.1. Initiative and strategy ............................................................... ............................................... 235
9.2. Goals, priorities and policies .................................................................. ............................................... 235
9.3. Organization of target installation .................................................................................. ............ 238
9.4. Forecasting ................................................................ ................................................. ...... 240
From goals to forecasts .................................................................. ................................................. ........... 240
Forecasting stages .................................................................. ................................................. ... 241
Forecast function .................................................................. ................................................. 243
Forecasting tasks .................................................................. ................................................. .. 244
9.5. Relationship between genetic and target prediction .............................................................. ..... 245
Forecast timing .................................................................. ................................................. ............... 246
Forecasting the life cycle of a product .......................................................... ................... 248
Risks and market conditions .............................................................. ................................................. 249
Forecasting methods .................................................................. ................................................. 250
n1.doc
Russian Academy of Economics them. G.V. Plekhanov
ECONOMY OF THE ENTERPRISE (FIRM)
TEXTBOOK
Edited by Professor O.I. Volkovbut
And docent O.V.
Devyatkinbut
Third edition, revised and enlarged
Ministry of Education of the Russian Federation as a textbook for students of higher educational institutions,
students in economic specialties
Moscow
2007
UDC 364(075.8) LBC 65.272Ya73
E69
Reviewers:
Head of the Department of Finance, Russian Academy of Economics. G.V. Plekhanov V.A. blind, Candidate of Economic Sciences, Professor, CEO Research and innovative enterprise "Production Integrated Systems" NOAND WPRIPS M.Yu. Gornstein
Doctor of Economics, Professor O.I. Volkov (supervisor), O.V. Devyatkin (co-head), Candidate of Economic Sciences, Associate Professor N.B. Akulenko,
PhD in Economics, Associate Professor IN. G. Slepukhin,
Doctor of Economics, Professor O.V. Zabelina, doctor of economic sciences, professor BUT. FROM. Palamarchuk, Candidate of Economic Sciences, Associate Professor VC. Sklyarenko, doctor of economic sciences, professor A.P. Garnoe, Candidate of Economic Sciences, Professor V.Ya. Pozdnyakov, docent L.L. Pokryshkin,
Assistant Yu.Yu.
Kovaleva
EconomicsbutenterprisesI(firms):
Textbook / Ed. prof. E69 O.I. Volkova and Assoc. O.V. Devyatkin. - 3rd ed., revised. and additional - M.:
INFRA-M, 2007. - 601 p. - (100 years of Plekhanov Russian Academy of Economics).
ISBN 978-5-16-002990-0
The textbook discusses a modern economic mechanism that ensures the life of an enterprise in a market and competitive environment, the study of which will help solve current and strategic economic problems that inevitably arise in the work of not only economists, but also managers, engineers and other specialists in the manufacturing sector.
For university students and teachers, production managers, entrepreneurs, engineers of the production sector and all those interested in the economics of a manufacturing enterprise.
UDC 364(075.8) BBK65.272ya73
INTRODUCTION
The economics of an enterprise (firm) is an educational and scientific discipline that sets out the methods and rules for the economic activity of a production organization. In accordance with the state educational standard of 2000, the textbook presents economic methods and techniques used in the practice of organizing production, developing and defining a strategy for solving the long-term and current tasks of enterprises, achieving the specific economic goals set for them. and social goals.
The main task that the management personnel of enterprises solves is to ensure that each ruble invested in production not only pays off in full, but also brings additional income. A professional economist, as the main person in the structure of economic management, must have sufficient knowledge of the actual processes and mechanisms of production and circulation of goods, which allow avoiding mistakes and guaranteeing the success of the business.
At workplaces and in the workshops of industrial enterprises, a material base is created to ensure the life of each person individually and society as a whole, to meet the material and spiritual needs of people. To maintain the necessary standard of living, to have a family, to raise offspring, people need food, clothing, and shelter. These life support items are created at industrial enterprises, Agriculture, construction with direct participation various firms, organizations and enterprises of transport, trade and communications. Therefore, knowledge of the economy of enterprises where life support items are created is a necessary condition for understanding the ongoing socio-economic processes and solving any economic problems.
The economics of an enterprise (company) as an educational discipline is a complex of knowledge about the means, laws and rules of housekeeping. It includes a wide range of managerial and organizational forms, methods and rules for the rational use of material and intangible resources, objects, processes and methods in order to create and distribute material and spiritual benefits, without which individual, and society as a whole. Thus, if the economy as a whole is the foundation on which all the components of the system of people's life support rest, without exception, then its main link, or core, is the
production of material goods, including both commodities and means of production.
With the growth of the scale of production, the rapid expansion of the range of products, the complexity of managing the economy increases. Along with the specialization and cooperation of labor in production, the need arose for the specialization and cooperation of labor in management. Financial management, accounting, marketing, organization of labor remuneration, etc. have been separated into separate sections of management. Along with this, the use of modern information technologies becomes a necessary condition for success in managing an enterprise and ensuring its development. The tasks of economists, no matter in what area of economic management they are engaged, ultimately come down to the organization of production and its intensification in accordance with changing demand and growing requirements for products.
Improving management at all levels of the economic hierarchy is of extreme importance. Extensive scientific and educational literature has been published on the problems of the development of the economy and its various branches and spheres, and a large array of business documentation, computer programs and their versions has been prepared. Among them, a significant place is occupied by finance and banking, auditing and accounting, marketing and planning, payment and stimulation of labor, organization of production, etc. All this huge information array, however, makes sense and value only to the extent that it is directly related to the activities of enterprises that fill the economy materialAnd resources.
There is no real economy divorced from material production. And if there is a description of such an economy in the literature, then it can only be considered as a fiction of ill-informed writers. In a real economic mechanism, actions that do not follow from the requirements of material production and do not take into account the demand for its products are erroneous actions. In order to exclude such errors (and sometimes unfair claims of individuals) in the preparation and adoption of economic decisions, including at the micro and macro levels, it is always necessary to link the content of documents with the requirements and objectively determined by the mechanism of activity of production enterprises (organizations) . And for this it is necessary to study this mechanism. In countless examples, it has been proven by practice that in solving complex economic (and not only economic) problems, a poorly prepared, ignorant specialist acts no better, and sometimes worse, than a conscientious ignoramus. The latter will strive for success. And he, with the help of consultants, can find the right solution to the problem. An insufficiently prepared but arrogant specialist will solve the problem as best he can - badly. To ne to be among recent, every
an economist must have a fairly complete knowledge of the activities of the enterprise. Truncated and limited knowledge does not allow solving modern complex economic problems.
In the special economic literature (for example, on finance, planning, labor, etc.) some one side of the economic activity of an enterprise (firm) is described. Getting an in-depth understanding of its functions, rules and tasks, a specialist can prepare the right solution in his professional work, only by linking it with other aspects of the enterprise. Methods, rules and conditions for an integrated approach to the management of an economic object are presented in this textbook.
The textbook is intended mainly for university students and persons interested in studying the economics of the enterprise and entrepreneurial business. At the same time, it will be useful for managers and specialists, regardless of their type of activity. University students, teachers, specialists will find in the textbook a complete set of information about the internal economic mechanism that allows each factory and plant, in large and small organizations to rally the staff and direct its work towards solving the task.
As for the external environment, the reader will get a clear idea of the socio-economic functions, place and role of industrial enterprises in the formation of sectoral and territorial complexes, the development of the national economy as a whole, as well as their relations with federal and local authorities. . It discusses in detail the issues of economic activity and related organization of enterprise management in accordance with their size, industry specialization and form of ownership. The methods, goals and main motives for the creation, expansion and liquidation of individual enterprises are explained.
A special place is given to the issues of entrepreneurship, its importance in the sphere of production, including individual and collective, private and functional management forms. The problems of the market and market relations are elucidated in detail. The role and place of the market as a sphere of commodity exchange caused by the social division of labor are clarified. The market at the present stage of the development of civilization can neither be canceled nor re-introduced.The thesis about the “transition to the market”, which is widespread in Russia, is not only erroneous in content, but also has extremely negative consequences, since it is not aimed at strengthening the economic mechanism by eliminating the shortcomings in it, but by forgetting the established national traditions and experience.Attempts in the 1990s in Russia and a number of other countries to put into practice the abstract idea of "transition to the market" led to a catastrophic
physicallym results - to a landslide decline volumebut production and consumption, exorbitant growth of wealth inequality in the distribution of income 1 . It couldn't be otherwise. Mechanisms and specific rules for managing the economy and its links in each country have been formed for centuries. They are gradually based on objectively and inexorably acting laws and factors, both common to all countries and related to the progress of productive forces, and purely national, conditioned by the external environment and traditions of peoples. In particular, according to impartial observers who have visited many countries of the world, the Russian people have historically developed a “strong priority of the spiritual over the material”, which is less noticeable among the peoples of Western countries 2 . Attempts to exclude the action of individual internal factors of the economy are doomed to failure. The choice of a strategic course for the development of the economy is “taking into account social priorities, the interests of society, its moral values.” Outside the interests of a person, his objective needs, no economy exists.
In particular, the experience and national traditions of managing Western countries, which have developed over the centuries on the basis of small-scale production, are basically of little use for Russia. Extremely difficult natural and climatic conditions and the vast expanses of Russia, communal folk traditions dictate the need to strengthen the centralized management of the economy, concentration and mutual insurance of material and labor resources. Moreover, the process of concentration of material and financial resources is currently observed all over the world. And for global corporate operations associated with large expenditures of resources and the risk of losing them, other approaches to economic management are required, emphasizing the development of standardization, the use of information technology, the development of strategies for enterprises (firms), and large-scale research. Therefore, considerable attention in the textbook is paid to the current state and main directions of development of strategic, current and operational calendar planning at enterprises and modern domestic and foreign management built on the principles of planning. It shows how the economic and commercial work at enterprises in Russia and abroad, what methods and means they use to achieve success.
The methods of economic regulation of production at the enterprise in accordance with the requirements are covered in detail. market-
1 Microeconomics: Textbook. M.: DIS, 1997. S. 245.
G AIF. Moscow. 2001 . No. 32. P. 20.
"The Economist. 2001. No. 2. S. 58.
for the sale of products and markets for providing enterprises with the necessary components of production. For the first time in the Russian scientific and educational literature, the tools used by economists and business leaders in the field of production management are described in detail. Despite the fact that any improvement and restructuring of the economic management mechanism primarily concerns the tools (indicators, standards, models), due to the weakness of the methodological basis for its development, the educational literature paid insufficient attention to this problem. This tutorial aims to fill this gap.
The textbook is not limited to narrow operational issues of the intra-production economic mechanism of management and entrepreneurship. The economy of an enterprise (firm) and entrepreneurship are considered as a comprehensive and necessary area of activity for the economically active part of the population. In preparing the textbook, the experience of Russian and foreign management and industrial entrepreneurship, official materials of state bodies, literary sources, as well as the experience of authors who have spent many years teaching and working in leadership positions at industrial enterprises, in scientific and other organizations. The authors avoid direct copying of both the practice itself and legislative framework associated with the economy of the enterprise, which tend to change quickly in detail. Emphasis is placed on the basic principles, rules and progressive methods of the organization economic activity at enterprises, the use of which enables specialists to independently choose the best options.
Widespread in the Russian economic lexicon as equivalent terms "enterprise", "firm",
"organization" is equally used by the authors of the textbook as equivalent concepts. According to the authors, it does not matter how the production link is called - "enterprise" or "firm", as well as the name of the academic discipline - "Economics of the enterprise" or "Economics of the firm". The content of the textbook is reduced not to a discussion of terminological nuances, but to consideration of the organization and management of production and sales of products in the real sector of the economy.
Introduction,
chapters
1
-4,
9
-//, 13,
15,
16,
18
textbook
written
Dan.,prof.
ABOUT.
AND.
Volkov;
chapter
5
- Dan.,
prof.
BUT.
FROM.
Palamarchuk;chapters
6,
17
- Ph.D.,
Assoc. ABOUT.
IN.
Devyatkin;
chapter
7 - Ph.D.,
Assoc.IN.
G.
Slepukhin;
chapters
8,
19
-
Ph.D.,
Assoc.
11.
B.
Akulenko;
chapter
12
- Dan.,
prof.
ABOUT.
AND.
Volkov
And
Dan.,
prof.
BUT.
P.
Garnov;
chapter
14
- Assoc.
L.
L.
Pokryshkina;
chapter
20-
Ph.D.,
prof.
IN.
TO.
Sklyarenko,Ph.D.,
Assoc.
ABOUT.
IN.
Devyatkin,
ace.
10.
YU.
Kovaleva;
chapter
21
- Dan.,prof.
ABOUT.
IN.
Zabelina;
chapter
22
- Ph.D.,
prof.
V. Ya.
Pozdnyakov.
SECTION I
ENTERPRISE (FIRM) - THE CENTRAL LINK OF THE ECONOMY
CHAPTER 1
ENTERPRISE (FIRM) - COMMERCIAL ORGANIZATION
1.1. Purpose and scope of the enterprise (firm)
The common name "enterprise" in economic practice means commercial organization, pursuing as the main goal of the activity the extraction of profit on the invested labor and capital. Along with this, not one but two are widely used in the scientific literature. similar concepts- "enterprise" and "firm". Both terms refer to the same object, mainly industrial or trade organization. Nevertheless, a firm in Russia is more often understood as an economic organization of a production and non-production profile, as a rule, large and diversified, with many separate enterprises, branches, institutions (such as concerns, holdings, etc.) . However, in accordance with Civil Code In the Russian Federation, each organization recognized as a legal entity receives a company name upon registration. In such a case, the firm general concept commercial organization.
It is generally accepted that an enterprise without a corporate name cannot have other legal entities in its structure. On the contrary, firms may include legal entities subordinate to it, including branches, subsidiaries and other commercial and non-commercial (for example, health) structures. Often they have an independent authorized capital, bank account, the right to dispose of the property entrusted to them and are responsible for the results of their activities. As a rule, branches, representative offices and departments of the company are located in various remote areas. At present, as the scope of commercial activities The corporate name is given to a different type of organization. These include:
Production organizations engaged mainly in the manufacture, construction and supply of finished goods to consumers
boiled products for personal, public and industrial consumption;
Trade organizations;
Brokerage, venture, consulting and other organizations
All organizations of the specified profile are associated with production or perform auxiliary intermediary functions between producers and consumers of goods.
In accordance with the main goal of a manufacturing enterprise - making a profit on the invested in production, labor and capital - a chain of actions is being built. First of all, the enterprise determines:
Where, in what area, a specific industry, a separate type of production and products can be profitably invested,
How, with the help of what means and mechanisms it is possible to ensure the growth of capital.
In this regard, the enterprise thoroughly studies the markets for commercial products available to it, analyzes its potential, including;
Production capacities, their structure and loading;
The staff of the enterprise, their qualifications and the possibility of replenishment
Finance (as own financial resources, and Persian
The prospects for obtaining bank loans);
Availability and possibility of implementing innovative projects (including those financed from the outside) for the selected promising type of product.
In the conditions of competition and the acceleration of technological progress, the enterprise is forced to carry out the listed and some other sectors of analysis continuously. Otherwise, it will work "blindly", and therefore may be bankrupt.
1.2. Manufacturing enterprise (firm) -
Sphere of material production
Production
e
enterprises
e
(firm
)
-thisaboutisolatedIspecialcializedIorganization,
basemwhichthisIprofessionalsionalaboutorganizedthlaborthteam,
ablethfromhelpexistingIinegaboutordersAndmeansinproductionsbutwill makebneed-wellYuconsumermproductsYu(performbwork,
will providebservices)relevant
destination,
profile
And
assortment.
Manufacturing enterprises include plants, factories, combines
You, mines, quarries, ports, roads, bases and other economic organizations for industrial purposes. The internal environment of an enterprise (firm) is people, means of production, information
tion and money. The result of the interaction of the components of the internal environment is finished products(work, services) (Fig. 1.1).
Internal environment 
Rice. 1.1. Production
company
(firm)
The basis of an enterprise (firm) is made up of people who are characterized by a certain professional composition, qualifications, and interests. These are managers, specialists, workers. The results of the enterprise work depend on their efforts and skills. Of course, people cannot work in an empty place. They need facilities
production:
fixed assets by which products are manufactured, and working capital from which this product is made. To pay for the supply of necessary materials, equipment, energy resources, to pay salaries to employees and make other payments, the enterprise needs money,
which are accumulated on his current account in the bank and partly in the cash desk of the enterprise. In the absence of a sufficient amount of own money, the enterprise resorts to loans.
Important for the operation of the enterprise is information - commercial, technical and operational. a commercial information-tion answers the questions: what products and in what quantity it is necessary to produce; at what price and to whom to sell it; what costs will be required for its production. Technical information gives a comprehensive description of the product, describes the technology of its manufacture, establishes from which parts and materials each product must be produced, with the help of which machines,
equipment, tools and techniques, in what sequence the work should be carried out. Based operational information assignments are given to the personnel, they are assigned to work places, control, accounting and regulation of the production process, as well as adjustment of managerial and commercial operations are carried out. With the help of information, all components of an operating enterprise are connected into a single synchronously functioning complex aimed at the production of a given type of product of the appropriate quantity and quality.
Of course, there are no enterprises isolated from the outside world. External
Wednesday, which directly determines the efficiency and expediency of the enterprise's work, is, first of all, the consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise (Fig. 1.2). Population,
in the interests and with the participation of which the enterprise is created, is the main factor of the external environment. The population is also the main consumer of products and a supplier of labor. Since the processing of raw materials into a product ready for consumption goes through many stages at individual specialized enterprises, most of them (especially in such industries as chemistry, metallurgy and engineering) are not only suppliers of their own products, but and the largest consumers of products of other enterprises.
For example, a metallurgical plant is a supplier of metal for machine-building and other enterprises and the population, and at the same time a consumer of coal and ore mined by mining enterprises, as well as a consumer of engineering and instrumentation products, the construction industry, and energy.
Rice. 1.2. External
Wednesday
production
enterprises
11
To the number suppliers
enterprises should obviously include credit institutions - banks supplying financial resources, as well as scientific and design organizations that prepare for enterprises the necessary scientific and technical information and project documentation. Control over the implementation of laws is carried out by the government and local authorities. Due to the fact that the enterprise occupies a central place in the national economic complex, the attention of the subjects of the external environment - the population, government bodies, suppliers and consumers of products - is concentrated on its activities. Competitors are also active in the external environment, ready at any time to completely or partially take the place of an enterprise in the market. Assessment of the strengths and weaknesses of the enterprise (firm), determination of its competitive advantage specialists and managers of the enterprise allow avoiding failures in work. The development of forward-looking options for a program of action ensures that existing achievements are consolidated and built up. The commercial independence of an enterprise (company) not only liberates the initiative of the personnel, but also increases its responsibility for the final results of the enterprise.
From a purely legal point of view, according to the legislation of the Russian Federation enterprise (by company) is an independenttheconomicthsubject, createdthinokay, establishedmbehind-conom, for production products And rendering services in purposes satisfactorilystealing public needs And receiving arrived. The most important tasks of an operating enterprise (firm) include:
Reimbursement of costs and receipt of income by the owner of the enterprise (among the owners there may be the state, shareholders, private individuals);
Prevention of disruptions in the operation of the enterprise (including disruptions in deliveries and the release of low-quality defective products, a sharp reduction in production volume and income of the enterprise);
Providing consumers with the company's products in accordance with contracts and market demand;
Ensuring the payment of wages to the personnel of the enterprise, normal working conditions and opportunities for professional growth of employees;
Creation of jobs for the population living in the vicinity of the enterprise;
Environmental protection (land, air and water basins);
Stable increase in the growth rate of production volume and income of the enterprise.
12
The tasks of an enterprise (firm) are determined by the interests of the owner, the amount of capital, the situation within the enterprise (firm), external environment(Fig. 1.3). 
Rice. 1.3. Factors
defining
formation
enterprises
The right to set a task for the personnel of the enterprise remains with its owner, regardless of his status - a private person, a state body or a shareholder. The owner, acting within the framework of the law, proceeding from his own interests, goals set by him and selected priorities, not only has the right, but is forced to formulate and set tasks for the enterprise team. Otherwise, someone else will do it instead of him in their own interests. But always, in all cases main task
enterprisesis an
reimbursement
costs
And
receiving
additional
incomebehindcheck
implementation
consumers of produced
products
(work performed, services rendered). Current and prospective production tasks are solved only on the basis of the income received.
The body that formulates and specifies any economic task must take into account the real conditions for its implementation. This may be the expediency of this task from the point of view of the interests and profile of the enterprise; availability of sufficient financial and material resources, as well as qualified personnel; the absence of prohibitions and restrictions on production activities, etc. Regardless of the form of ownership, size and sectoral affiliation, the enterprise, as a rule, operates on the basis of commercial calculation, self-sufficiency and self-financing. The management of the enterprise independently concludes contracts with consumers of products (including receiving state orders), concludes contracts and makes settlements with
13
suppliers of the necessary production resources, hires labor, manages its own finances, and conducts cash settlements.
TO main functions manufacturing company include:
Manufacture of products for industrial and personal consumption in accordance with the profile of the enterprise and market demand;
Sale and delivery of products to the consumer;
After-sales service of products;
Material and technical support of the production process at the enterprise;
Management and organization of work of personnel at the enterprise;
Improving the quality of products;
Decrease in specific costs and increase in production volume at the enterprise;
Entrepreneurship;
Paying taxes, making mandatory and voluntary contributions and making payments to the budget, etc.;
Compliance with applicable standards, regulations, state laws.
The functions of an enterprise (firm) are specified and refined depending on the size of the enterprise (firm), which is determined by the volume of production; industry affiliation; degree of specialization and cooperation; availability of commercial and social infrastructure; form of ownership; relationships with local authorities.
The economic and social tasks from which the functions of enterprises follow are determined by many factors and are not the same for different enterprises. It is one thing for a small enterprise, for example, for individual tailoring of women's dresses, with 14-20 employees, and quite another for a large metallurgical plant, which employs tens of thousands of workers. In the first case, the enterprise is associated with its small team and a limited number of customers and partners. In the second - the whole city or its large area, as well as a huge number of consumers, whose performance is greatly influenced by the price, quality and rhythm of product deliveries.
The enterprise is fully responsible to the financial authorities for the timely transfer of taxes and other payments, covers all losses and losses from its own income. At the expense of proceeds from the sale of products (services), it pays for the costs of organizing and developing production, as well as for the purchase of raw materials and materials, payment for labor. Admin