Suppliers of material, labor and financial resources. Indicators of the use of labor, material and financial resources

4. Control over the availability and efficiency of use of material, labor and financial resources

Managers of any enterprise, when developing management strategies and policies, are guided by cost accounting data, which reflects the enterprise's use of all types of resources in the process of activity. In this regard, costs are one of the main objects of management accounting. Special attention management accounting systems are aimed at reflecting the dynamics of the behavior of costs of various resources depending on factors such as an increase or decrease in sales volumes, changes in the product range, etc. In addition, much attention is paid to accounting for costs by responsibility centers.

In order to control the use of all types of resources of the enterprise, an operational analysis of the activities of each responsibility center is carried out, on the basis of which bottlenecks in production and sales are identified. The information obtained is provided to line managers to make timely management decisions.

5. Identification, analysis of deviations from established norms, standards and estimates and adjustment of control influences on the progress of production and sales of products

In management accounting, much attention is paid to taking into account deviations of actual performance indicators from planned or standard ones. In this case, the method of factor analysis is used, i.e. separation of all deviations that have arisen according to the reasons that caused their occurrence.

Enterprise plans are not always a strictly defined standard of activity. If actual results deviate from those planned, they may be clarified or revised if preliminary analysis shows the unattainability of some indicators. This method control is called deviation control. After the indicators are clarified, corrective measures are taken to bring actual results into line with the planned ones. This ensures the dynamism and flexibility of the management process.

6. Measurement and evaluation of financial results economic activity enterprises as a whole and in the context of structural divisions, identifying the degree of profitability individual species products, sectors and market segments

Methods for calculating product costs and determining financial results depend on the type and industry of the enterprise, production technology and other factors. It is known that financial results The activity of an enterprise consists of various components: income from the production and sale of products, rental of property, sale of unused household assets, interest on deposits in securities of other enterprises and organizations, etc. Thus, in the case when an enterprise produces several types of products, the positive result from the production and sale of one product may be obscured by the loss from another. The same applies to the activities of enterprise divisions.

7. Generation of information that serves as a means of internal communication between management levels and structural divisions of the enterprise

With the help of information generated in management accounting, as well as the development of budgets and estimates for different levels of management, clear coordination of the actions of managers is carried out to systematize the tasks facing the enterprise and achieve the ultimate goals of entrepreneurship. This ensures the operation of the linear control principle.

8. Identification of reserves for increasing the efficiency of the enterprise

Management accounting of an enterprise is focused primarily on the future. Its goal is to generate information that would allow making management decisions that ensure not only the achievement of high results in the reporting period, but also the stable development of the enterprise in the future. Thus, it is necessary to develop measures to improve the efficiency of the financial and economic activities of the enterprise, both from the point of view of a more rational use of resources, and in terms of expanding sales markets, developing new production facilities, etc.

One of the most important theoretical issues in management accounting is the definition of its principles. It is known that a principle is a rule adopted or declared as a kind of guide to action. There are different points of view on the issue of management accounting principles in the domestic literature.

Thus, some economists (V. Kerimov, T. Karpova) believe that the principles of management accounting include:

Continuity of the organization's activities;

Use of uniform units of measurement for planning and accounting;

Assessment of the performance of enterprise divisions;

Continuity and reuse of primary intermediate information for management purposes;

Formation of reporting indicators at various levels of management;

Application of the budget method of managing costs, income and commercial activities;

Completeness and analyticality, providing information about the objects of management accounting.

Continuity of activity of the enterprise, which is expressed by the absence of intentions to self-liquidate and reduce the scale of production, means that the enterprise will develop in the future.

The use of unified planning and accounting units of measurement is necessary for operational production planning at its different levels, to ensure the interrelation of indicators of management accounting of production and financial accounting of costs, as well as identifying the results of management of individual structural divisions.

Assessing the performance of the structural divisions of an enterprise is one of the fundamental principles of building a management accounting system. Despite all the differences in organizational forms at enterprises, management accounting should be associated with operational, production and technical and economic planning. Together with the planning and control system, management accounting is a mechanism for managing a workshop, site, or team. Assessment of performance results involves identifying trends and prospects for each division in generating enterprise profit from production to product sales.

The economic mechanism of the enterprise must be adapted to the needs of operational management of divisions and within them.

Compliance with the principle of continuity and reuse in the process of collecting and processing primary data simplifies the accounting system and makes it economical. The essence of the principle is a one-time recording of the fact of economic activity in primary documents or production calculations and their repeated use in all types of management activities without repeated recording, registration or calculations. The management accounting system generates internal reporting indicators based on primary accounting data.

Consideration of the above principles allows us to note that the purpose and procedure for generating management information are very vague, although overly detailed.

Another approach to defining the principles of management accounting was formulated by V. Ivashkevich. In his opinion, “the main principle of management accounting is its orientation towards meeting the information needs of management, solving the problems of intra-company management of various levels of rights and responsibilities.”

To carry out any business activity you must have labor and material resources, i.e. have various means, with the help of which it is possible to produce material goods and services. These are primarily industrial buildings, equipment, raw materials, transport, etc. In economic practice they are called capital (fixed and working capital or funds).

Fixed assets (fixed capital or funds) of an enterprise. This is part of the property used as means of labor in the production of products, performance of work, provision of services, or for the management of an organization for a period exceeding 12 months.

A distinctive feature of fixed assets is their repeated use during the production process, maintaining their original appearance for a long period. Under the influence of the production process and external environment they wear out gradually and transfer their initial cost to production costs during their standard service life by accruing depreciation (amortization) over established standards.

Fixed assets play a huge role in the labor process, since they together form the production technical base and determine the production capacity of the enterprise. The enterprise has the right to own, use, and dispose of fixed assets: transfer or sell free of charge to other enterprises, exchange, lease, provide for free temporary use or loan, write off from the balance sheet if they are worn out or obsolete.

Classification of fixed assets. The enterprise's fixed assets are varied in composition and purpose; they are classified into the following groups:

1. By type: buildings (33.9%); structures (4%); transfer devices (3.2%); power machines and equipment (2.2%); working machines and equipment (34.8%); measuring and control instruments and devices (8.3%); computer technology (7.9%); vehicles (2.9%); tool, service life more than 1 year (1.2%); production and household equipment (1.6%).

Fixed assets by type are divided into active and passive: active - directly affect the subject of labor; passive - ensure the normal functioning of active ones.

The structure of fixed assets (funds) is specific gravity the value of individual groups of fixed assets in their total value. In different industries, the structure of fixed assets is different. The above structure (in brackets) refers to radio industry enterprises. The higher the number of working machines and other active assets in the fixed assets, the more effective their structure is, i.e. the more products will be produced from one ruble of fixed assets.

2. By purpose or by the nature of participation in the production process. Depending on their purpose in production and economic activity, fixed assets are divided into production and non-production: production: machines, machines, tools, buildings of main and auxiliary workshops, vehicles intended for moving and storing objects and products of labor; fixed assets for non-production purposes are not directly involved in the production process, but they are used for the cultural and everyday needs of enterprise employees (canteen, stadium, etc.).

3. Industries National economy. To ensure accounting of fixed assets, it is planned to divide them into the following groups: industry, agriculture, forestry, transport, communications, culture, medicine, education, etc. (there are about 500 sectors of the national economy in the world).

4. Extent of use. According to the degree of use in production and economic activities, fixed assets are divided into those in reserve, in operation, in conservation, or in lease.

5. By affiliation. Own and rented. Own funds are on the balance sheet of the enterprise, and leased funds belong to another company and are used temporarily for a certain fee.

Valuation of fixed assets. During operation, fixed assets (capital) are taken into account and assessed in kind and in monetary form.

Natural form. Accounting for fixed assets in kind is necessary to determine the technical composition of fixed assets, production capacity, and the degree of use of equipment. Accounting for fixed assets in kind is called analytical accounting and is carried out for each object separately. An inventory card is created for each object, which reflects the name of the object, inventory number, initial cost and main technical and economic characteristics.

Cost (monetary) form. In the management of fixed assets, a differentiated system of valuations is used, which is determined by the target setting for measuring the value of fixed capital: for assessing results, for calculating depreciation and calculating taxes, for selling and leasing, for calculating economic efficiency investments.

Distinguish the following types valuations of fixed assets (funds):

1. Initial. Fixed assets, including used ones, are taken into account at their original cost - this is the sum of the actual costs of acquisition, construction and production, with the exception of value added tax (VAT) and other refundable taxes.

2. Restorative. Current prices and tariffs for fixed assets are constantly changing under the influence of factors of supply and demand, inflation. There is a need to re-evaluate fixed assets and bring them to uniform value measures when the initial value of fixed capital ceases to reflect its actual price in the current conditions of economic activity, management of the reproduction process becomes difficult, obstacles arise to normal commercial activity, calculated indicators do not reflect their actual level. Under restorative cost refers to the cost of reproduction of fixed assets in modern conditions or after revaluation. The replacement cost of fixed assets is the estimated cost of recreating their exact copy in modern conditions using similar materials and maintaining all operational parameters. The organization has the right once a year on January 1 of the reporting year to revalue fixed assets in whole or in part at replacement cost by indexation using the deflator index (index method) or direct recalculation using documented market prices for new objects similar to those being valued (direct valuation method ).

3. Residual. Fixed assets wear out during operation, which is why their initial value decreases. Monetary expression of losses by the objects of their physical qualities called wear and tear. The original cost minus the amount of depreciation is the residual value. It shows the amount of the under-depreciated part of the cost of fixed assets. Residual value allows you to judge the degree of deterioration of fixed assets and plan their renewal and repair. Based on their residual value, fixed assets are taken into account in the balance sheet of the enterprise (book value).

4. Liquidation– the cost of fixed assets at the time of their disposal from the production process or the cost of scrap metal.

Depreciation and amortization of fixed assets. Fixed assets (capital) operate for several years and are subject to replacement (reimbursement) as they become physically and morally worn out. Depreciation of fixed assets– partial or complete loss of consumer value and the value of fixed assets, both during operation and during their inactivity. There are physical and moral wear and tear.

Physical– loss of fixed assets (funds) of their original properties, changes in operational characteristics as a result of their intensive use in production (occurs both during operation and during storage) as a result of which the components and mechanisms of the part are destroyed. As a result, the means of labor become unsuitable for further use. Physical wear and tear can be: complete - compensated by acquiring new fixed assets, partial - compensated by major repairs.

Moral th – means loss of value of fixed assets. The depreciation of fixed capital occurs due to the emergence of more modern equipment with better technical and economic characteristics. The use of obsolete equipment becomes ineffective, therefore, before its physical wear and tear occurs, it must be replaced or modernized. In a competitive environment, the rate of obsolescence of machinery and equipment and the need for their constant replacement have accelerated.

For economic compensation of depreciation of fixed assets (capital), part of their cost is included in the cost of manufactured products in the form of depreciation . Depreciation- this is a gradual transfer of the cost of fixed assets to finished products, accumulated after the sale of finished products, in the form of depreciation charges, organizing a depreciation fund. In economic essence, depreciation is the monetary expression of the cost of fixed assets transferred to a newly created product.

The monetary expression of the amount of depreciation corresponding to the degree of depreciation of fixed assets is depreciation charges. Depreciation charges are included in the costs of production and sales of products (works, services).

The size of the annual depreciation fund depends on the average annual cost of fixed assets and the depreciation rate.

The depreciation rate is the main lever of the state's depreciation policy. By means of the depreciation rate, the rate of turnover of fixed capital is regulated and the process of its reproduction is intensified. The depreciation rate is the ratio of the annual depreciation amount to the original cost of fixed assets, expressed as a percentage.

Depreciation charges in production go to full recovery equipment (renovation) and major renovation and equipment modernization.

In practice, annual depreciation charges are calculated in the following order:

Determine the average annual cost of fixed assets or assets using the formula:

Where Pvv and Pvyb- introduced and retired fixed assets, in rubles;

Pnach- the initial cost of fixed assets at the beginning of the year, in rubles;

n and n1 are the number of months that these funds worked;

12 is the number of months in a year.

2. Determine annual depreciation charges using the formulas:

Where Rkrn- expenses for major repairs and modernization, in rubles;

L- liquidation value, rub.;

T- service life (years).

where N% is the general depreciation rate. This is a certain % of the cost of fixed assets. It consists of the depreciation rate for renovation and the rate for major repairs and modernization.

Depreciation deductions are made monthly according to separate groups or inventory objects in the amount of 1/12 annual rate depreciation over the standard service life. Features of certain types of production, operating mode, natural conditions and the influence of an aggressive environment, which cause increased or decreased depreciation of fixed assets, are taken into account by applying appropriate correction factors established to depreciation rates.

Business entities can use one of the methods for calculating depreciation for homogeneous types of fixed assets. When forming an accounting policy for a specific area of accounting, one method is selected from several allowed by law during its useful life (see accounting regulations PBU 6/01 “Accounting for fixed assets” - Internet): Useful life – the period during which the use of an object of fixed assets is intended to generate income or serve to fulfill the goals of the business entity:

Linear method- This is a method that consists of evenly accruing depreciation over the useful life of the object. With this method, depreciation is calculated based on the original cost of the object and the depreciation rate calculated from the useful life of this object.

Reducing balance method- this is a method in which depreciation is calculated based on the residual value of a fixed asset item, accepted at the beginning of each reporting period, the depreciation rate calculated when registering a fixed asset item, based on its useful life. The use of this method does not allow calculating full depreciation in fixed time, so it is possible to apply a multiplying factor.

Method of writing off cost by the sum of the numbers of years of useful use (cumulative)- this is a method in which depreciation is calculated based on the original cost of the object and the annual ratio, where the numerator is the number of years remaining until the end of the service life of the object, and the denominator is the sum of the numbers of years of the service life of the object.

The method of writing off the cost is proportional to the volume of products (works). With this method, the annual amount of depreciation is determined by multiplying the percentage calculated when registering a given object as the ratio of its original cost to the expected volume of output (work) over its useful life by the actual volume of work or products performed for a given reporting period.

Depreciation accrual ceases from the first day of the month following the month of disposal or full repayment of the cost of the object.

Calculation of depreciation is carried out according to inventory cards. Inventory cards are grouped according to the type and principle of use (in operation, inventory, rental) of objects, and within each group - according to the areas of costs to which accrued depreciation relates.

Indicators of efficient use of fixed assets(fixed capital).

To characterize the use of fixed capital, a system of generalizing cost, relative and natural indicators, which includes general and specific technical and economic indicators.

To the number generalizing indicators of the level of use of fixed capital include:

1. Capital productivity– shows how many products are produced from 1 ruble of fixed assets and is calculated using the formula:

where B is production output in the planning period, in rubles.

2. Capital intensity - inverse indicator return on assets. Shows how many fixed assets in rubles account for 1 ruble of output and is calculated using the formula:

Capital productivity shows how much output is obtained from each ruble of operating fixed capital; capital intensity shows the value of fixed assets required to obtain a given volume of output. Capital productivity is used to analyze the use of existing fixed capital, capital intensity is used to plan the need for fixed assets and capital investments. The higher the capital productivity and the lower the capital intensity, the more efficiently fixed assets are used.

3. Capital-labor ratio– shows how many fixed assets in rubles are per worker and is calculated using the formula:

where, Chrab - number of workers, people.

4. Shift rate. Determined by the ratio of the number of machine shifts worked to total number installed equipment (or during the longest shift):

Ksm = ∑ worked machine shifts / Qm. or Kcm = (Q1 + Q2 + Q3 / Qm.m.

where Q1, Q2, Q3 – the number of machine shifts worked (1, 2, 3 shifts, respectively),

Qm. – amount of installed equipment.

Private (evaluation) technical and economic indicators of the use of fixed assets are indicators of the use of equipment:

5. Extensive equipment utilization rate- shows the degree of equipment utilization over time and is determined by the formula:

where Tf/plan is the actual and planned operating time of the equipment for a certain period, per hour.

6. Equipment intensive use rate- characterizes the degree of performance of equipment in terms of power and is determined by the formula:

where B is the actual and planned quantity of products produced per unit of time, in monetary or physical terms.

7. Integral equipment utilization coefficient, characterizes the degree of equipment utilization, both in time and power:

Production capacity of the enterprise. Correct determination of production volume is impossible without preliminary calculation of production capacity. Production capacity is the maximum possible annual output of products in the nomenclature and assortment, provided for by the plan when full use equipment. Production capacity is not a constant value; it changes with the introduction of new technology and changes in the organization of production and labor.

The following types of power are distinguished:

1. Project capacity– determined during the manufacture of equipment, based on productivity per unit of working time;

2. Input power- Mvx - power at the beginning of the year;

3. output power- Mout - capacity at the end of the year, taking into account commissioned and retired equipment:

where Mvv/vyb - input and output equipment.

4. Average annual derivative power:

where n is the amount of power action before the messenger of the year.

The production capacity of the enterprise is established by the leading workshop and the annual production capacity is determined for each group of equipment in these workshops:

where C is the number of pieces of equipment in this group (machines),

Fef - effective time fund, taking into account equipment downtime for repairs, per hour;

Tsht - the norm of piece time for performing an operation, per hour.

To determine the capacity of an enterprise, several time funds are used:

1. Calendar fund of time(Fk) - determined by multiplying the number of hours in a day by the number of days in a year:

Фк = Дr * tс

where Dr – number of days in a year;

tс – length of the day in hours.

2.Nominal time fund(Fn) – takes into account the operating time of equipment on weekdays and is determined by the formula:

where S is the number of shifts;

dr- work days;

tcm- shift duration (8 hours);

Dpred– pre-holiday days;

tpr- reduction time on pre-holiday days (1 hour - regulated by the state).

3. Effective Time Fund (FEF)– takes into account working time, taking into account equipment downtime for repairs, is determined by a unified system of scheduled maintenance and is determined by the formula:

where Y is a coefficient taking into account the loss of equipment time during repair;

Percentage of losses for repairs (accepted by the enterprise within 4-8%);

4. Valid time fund(Fd) - determined by the annual balance of working time of one worker and shows the loss of working time within a working day (Table 6).

Table 6 - Structure of the annual balance of one worker for 20__g

(GNP) in accordance with their educational and professional level. This is the most important element of the country's economic potential.

- part of the natural environment used or suitable for use by society for the purpose of satisfying material and spiritual people. Natural resources are classified into mineral, land, water, plant and animal, and atmospheric.

Material resources- a set of objects of labor, a complex of things that a person influences in the process and with help in order to adapt them to satisfy their own and use in the process (raw materials).

Energetic resources— energy carriers used in production and economic activities. They are classified: by type— coal, oil and oil products, gas, hydropower, electricity; by methods of preparation for use- natural, ennobled, enriched, processed, transformed; by methods of obtaining- from outside (from another enterprise), from own production; by frequency of use - primary,

recycled, reusable; by area of use - in industry, agriculture, construction, transport.

Production resources ()- a thing or a set of things that a person places between himself and the object of labor and which serves for him as a conductor of influence on him in order to obtain the necessary material benefits. Instruments of labor are also called fixed assets, which in turn are classified into a number of groups.

Primary and derived material resources

Material and technical resources is a collective term that refers to those used in primary and auxiliary production. The main feature of the classification of all types of material and technical resources is their origin. For example, the production of ferrous and non-ferrous metals (metallurgy), the production of non-metals (chemical production), the production of wood products (woodworking), etc.

Material and technical resources are also classified according to their purpose in production process(production of semi-finished products, components, final finished products). For material resources, additional classification characteristics are introduced: physical and chemical properties (thermal conductivity, heat capacity, electrical conductivity, density, viscosity, hardness); shape (bodies of rotation - rod, pipe, profile, angle, hexagon, beam, lath); dimensions (small, medium and large sizes by length, width, height and volume); physical (aggregate) state (liquid, solid, gaseous).

Material resources, depending on their purpose in the production and technological process, are broadly classified into the following groups: raw materials(for the production of material and energy resources); materials(for main and auxiliary production); semi-finished products(for further processing); components(for the manufacture of the final product); finished products(to provide consumers with goods).

Raw materials

These are raw materials that, during the production process, form the basis of a semi-finished product or finished product. Here, first of all, industrial raw materials should be highlighted, which, in turn, are classified into mineral and artificial.

Mineral fuel and energy raw materials include natural gas, oil, coal, oil shale, peat, uranium; metallurgical - ores of ferrous, non-ferrous and precious metals; to the mining chemical - agronomic ores (for the production of fertilizers), barite (for producing white paints and as a filler), fluorspar (used in metallurgy, chemical industry), sulfur (for the chemical industry and Agriculture); technical - diamonds, graphite, mica; for construction - stone, sand, clay, etc.

Artificial raw materials include synthetic resins and plastics, synthetic rubber, leather substitutes, and various detergents.

Agricultural raw materials occupy an important place in the national economy. It, in turn, is classified into plant (cereals, industrial crops) and animal (meat, milk, eggs, raw hides, wool) origin. In addition, raw materials from the forestry and fishing industries are isolated - procurement raw materials. This is a collection of wild and medicinal plants; berries, nuts, mushrooms; logging, fishing.

Materials

This is the basis for the production of semi-finished products, components, industrial and consumer goods. Materials are classified into basic and auxiliary. The main ones include those types that are directly included in the composition of the finished product; to auxiliary - those not included in its composition, but without which it is impossible to conduct technological processes for its production.

In turn, the main and auxiliary materials are divided into types, classes, subclasses, groups and subgroups. In general, materials are classified into metals and non-metals, depending on their physical state - into solid, granular, liquid and gaseous.

Semi-finished products

These are intermediate products that must go through one or more stages of processing before becoming the final product. Semi-finished products are classified into two main groups. The first group includes partially manufactured products within a separate enterprise, transferred from one production unit to another. The second group consists of semi-finished products obtained through cooperation from one industrial enterprise to another.

Semi-finished products can be subjected to either one-time processing, after which they are turned into finished products, or multi-operational processing according to developed technological processes.

Components

These are finished products that, through cooperation, are supplied by one industrial enterprise to another for the production of the final finished product. The final finished product is actually assembled from the components.

Final finished products

These are goods for industrial or consumer purposes produced by industrial enterprises, intended for sale to intermediate or final consumers. Individual consumer goods can be durable (reusable) and short-term use, everyday demand, pre-selection, special demand.

Secondary material resources

Waste refers to the remains of raw materials, materials, and semi-finished products generated during the production of products or performance of work and which have lost, in whole or in part, their original consumer properties. In addition, waste is generated as a result of the dismantling and write-off of parts, assemblies, machines, equipment, installations, and other fixed assets. Waste includes products and materials that are no longer in use among the population and have lost their consumer properties as a result of physical or moral wear and tear.

Secondary material resources include all types of waste, including those for which there are currently no technical, economic or organizational conditions for use. In this regard, it should be noted that with the increase in production volumes of industrial and consumer goods, the volumes of secondary material resources will constantly increase. They have their own classification according to the place of formation (industrial waste,

consumption), application (used and unused), technology (subject to and not subject to additional processing), state of aggregation (liquid, solid, gaseous), chemical composition (organic and inorganic), toxicity (toxic, non-toxic), place of use, volume and etc.

Meaning of Resource Classification

The classification of material and technical resources facilitates the selection of the necessary vehicles for their delivery (road, rail, water, air, specialized transport) depending on the cargo (their dimensions, weight, physical condition).

This classification allows designers and builders to take into account the features of stored and accumulated material and technical resources (bulk, liquid, gaseous and other products) during the construction of warehouse complexes and terminals. It becomes possible to choose the optimal storage option and take into account the impact on environment, create artificial conditions for this.

This allows you to create optimal reserves of material and technical resources and meet deadlines warehousing, timely maneuver stocks, sell them, linking all links of the overall logistics chain. We are talking about the use of information networks that provide logistics services with initial data for making rational decisions.

Analysis of the provision of material resources and their use

Let's consider the influence of material resources on. All other things being equal, the volume of production will be greater, the better the organization is provided with raw materials, supplies, semi-finished products, components, fuel and energy equivalent to material resources and the better they are used.

The main sources of information for analysis are: explanatory note to annual report organizations, order journal No. 6 for settlements with suppliers for materials, order journal No. 10 for accounting for production costs, statements of materials consumption reports, cutting sheets, receipt orders for materials, limit and intake cards, requirements, warehouse cards accounting of materials, book (statement) of remaining materials.

The main objectives of analyzing the provision of material resources and their use are the following:

determining the degree of implementation of the organization’s logistics (supply) plan in terms of volume, assortment, completeness and quality of received material resources;
control over compliance with stock standards and consumption standards of material resources;
control over the implementation of organizational and technical measures aimed at reducing warehouse stocks of materials and saving on the consumption of material resources in the production process.

The implementation of the logistics plan should be analyzed by the most important types of materials on which product output is most dependent. The volume of supplies (delivery) of material resources to the organization in a given period is equal to the planned need for them to produce the specified volume of products; in this case, the balances of materials in the organization’s warehouse at the beginning and at the end of the period are taken into account. In turn, the planned need for material resources is equal to the number of products manufactured according to the plan, multiplied by the rate of consumption of materials per product.

During the analysis, it is necessary to find out to what extent the planned quantity of imported materials is provided by contracts concluded with suppliers for the supply of these materials, and subsequently to establish how suppliers fulfill their obligations for the supply of material resources.

Let us consider, using an example, the influence on the volume of output of factors of provision of material resources and their use.

The increase in production output was influenced by the following factors related to material resources:

The total influence of all factors (balance of factors) is: pieces.

The receipt of materials from suppliers, which affects the volume of products, should be studied not only in terms of the quantity of materials received, but also in relation to compliance with the scheduled timing of their receipt, their range and quality. Failure to comply with all these conditions may negatively affect product output. Then it is necessary to specify the analysis in the context of individual types of materials. When analyzing their warehouse stocks, you should compare the actual balances of materials with the norms of their stocks and identify deviations. If existing excess inventories can be sold to other enterprises without damaging the production process, then they should be sold. If actual inventories are less than normal, it should be determined whether this is causing disruptions in the production process. If not, inventory standards may be reduced. Particular attention should be paid to identifying stale and slow-moving types of materials in warehouse stocks that are not used in production and long time located in the organization's warehouse without movement.

Having studied the state of warehouse stocks of certain types of materials, we should move on to considering their consumption. In this case, you should compare their actual consumption with the consumption according to the business plan, recalculated to the actual volume of production, and identify savings or overconsumption of certain types of materials. It is also necessary to establish the reasons for these deviations. Overconsumption of materials can be caused by the following main reasons: incorrect cutting of materials, replacement of one type, profile and size of material with others due to their lack of stock, custom size material, discrepancy between allowances and material dimensions, production of new parts to replace rejected ones, etc. It is necessary to establish the reasons for the excessive consumption of material resources in production.

See further:

At the conclusion of the analysis, it is necessary to summarize the reserves for increasing production output associated with material resources.

Reserves for increasing production output:

reduction of material waste during the production process;
reduction in the net weight of products due to a revision of their design;
rational replacement of materials with more efficient materials.

In order to operate normally and uninterruptedly, each enterprise must promptly receive the materials, fuel, and energy it needs in the composition and quantity needed to carry out the production process. These material and energy resources must be rationally used in order to increase production output with the same amount of allocated materials and fuel and reduce its cost.

All resources are divided into labor, financial, natural, material, energy and production.

Labor resources are a part of the country's population that participates in the creation of gross national product (GNP) in accordance with their educational and professional level. This is the most important element of the country's economic potential.

Financial resources are funds at the disposal of the state, associations, enterprises, organizations and institutions. Financial resources include profit, depreciation charges, contributions to the state social insurance budget, and public funds mobilized by the state into the financial system.

Natural resources are part of the natural environment used or suitable for use by society in order to satisfy the material and spiritual needs of people. Natural resources are classified into mineral, land, water, plant and animal, and atmospheric.

Material resources are a set of objects and objects of labor, a complex of things that a person influences in the process and with the help of means of labor in order to adapt them to meet their needs and use in the production process (raw materials).

Energy resources are carriers of energy used in production and economic activities. They are classified: by type - coal, oil and oil products, gas, hydropower, electricity; by methods of preparation for use - natural, ennobled, enriched, processed, transformed; by methods of obtaining - from outside (from another enterprise), in-house production; by frequency of use - primary, secondary, reusable; according to the direction of use - in industry, agriculture, construction, transport.

Production resources (means of labor) are a thing or a set of things that a person places between himself and the subject of labor and which serve for him as a conductor of influence on him in order to obtain the necessary material benefits. Instruments of labor are also called fixed assets, which in turn are classified into a number of groups.

Primary and derived material resources

Material and technical resources are a collective term that refers to objects of labor used in primary and auxiliary production.

Material and technical resources, i.e. main and auxiliary materials, fuel, energy and semi-finished products obtained from outside, constitute the bulk of the working capital of most enterprises. Only in some branches of mechanical engineering (with long production cycles) Substantial part working capital consists of work in progress and semi-finished products of own production.

The largest share of the material and technical resources of the enterprise consists of basic materials. These include objects of labor that go into the production of products and form its main content. The main materials in the manufacture of, for example, a car are metal, glass, fabric, etc.

Auxiliary materials include materials consumed in the process of servicing the main production or added to the main materials in order to change their appearance and some other properties (lubricants, cleaning materials, packaging materials, dyes, etc.).

IN metallurgical production usually additional materials are also isolated, which are added to the main ones as reagents of the metallurgical process. Such materials include: in blast furnace production - limestone and other fluxing materials; in open-hearth - oxidizing agents (for example, iron ore, manganese ore) and fluxing materials (limestone, lime, bauxite), as well as filling materials (dolomite and magnesite). This group of materials also includes acids for pickling metals, oils for heat treatment of metals, zinc and tin for galvanizing and tinning industries. In the practice of metallurgical plants, these materials are combined with the main ones in the general article “raw materials and basic materials”. Essentially, some of the additional materials can be classified as basic materials, and some - as auxiliary materials.

Depending on the nature of use, fuel and energy are divided into: technological, i.e. directly involved in the process of manufacturing products (in smelting, electrolysis, electric welding, etc.); motor; used to service the production process (for heating, lighting, ventilation, etc.). This classification of material and energy resources determines the different nature of consumption of these groups, and, consequently, a different approach to establishing standards for their consumption, determining the need for them and identifying ways to use them more economically.

The main feature of the classification of all types of material and technical resources is their origin. For example, the production of ferrous and non-ferrous metals (metallurgy), the production of non-metals (chemical production), the production of wood products (woodworking), etc.

Material and technical resources are also classified according to their purpose in the production process (production of semi-finished products, components, final finished products). For material resources, additional classification characteristics are introduced: physical and chemical properties (thermal conductivity, heat capacity, electrical conductivity, density, viscosity, hardness); shape (bodies of rotation - rod, pipe, profile, angle, hexagon, beam, lath); dimensions (small, medium and large sizes in length, width, height and volume); physical (aggregate) state (liquid, solid, gaseous).

Material resources, depending on their purpose in the production and technological process, are broadly classified into the following groups: raw materials (for the production of material and energy resources); materials (for main and auxiliary production); semi-finished products (for further processing); components (for the manufacture of the final product); finished products (to provide consumers with goods).

Raw materials.

These are raw materials that, during the production process, form the basis of a semi-finished or finished product. Here, first of all, industrial raw materials should be highlighted, which, in turn, are classified into mineral and artificial.

Mineral fuel and energy raw materials include natural gas, oil, coal, oil shale, peat, uranium; to metallurgical - ores of ferrous, non-ferrous and precious metals; to the mining chemical - agronomic ores (for the production of fertilizers), barite (for producing white paints and as a filler), fluorspar (used in metallurgy, the chemical industry), sulfur (for the chemical industry and agriculture); technical - diamonds, graphite, mica; for construction - stone, sand, clay, etc.

Artificial raw materials include synthetic resins and plastics, synthetic rubber, leather substitutes, and various detergents.

Materials.

This is the basis for the production of semi-finished products, components, industrial and consumer goods. Materials are classified into basic and auxiliary. The main ones include those types that are directly included in the composition of the finished product; auxiliary - those not included in its composition, but without which it is impossible to carry out technological processes for its production.

In turn, basic and auxiliary materials are divided into types, classes, subclasses, groups and subgroups. In general, materials are classified into metals and non-metals, depending on their physical state - into solid, granular, liquid and gaseous.

Semi-finished products.

Components.

Final finished product.

Secondary material resources.

Secondary material resources include all types of waste, including those for which there are currently no technical, economic or organizational conditions for use. In this regard, it should be noted that with the increase in production volumes of industrial and consumer goods, the volumes of secondary material resources will constantly increase. They have their own classification according to the place of generation (production and consumption waste), application (used and unused), technology (subject to and not subject to additional processing), state of aggregation (liquid, solid, gaseous), chemical composition (organic and inorganic), toxicity ( poisonous, non-toxic), place of use, volume, etc.

Material and technical resources used for the construction of enterprises, buildings and structures, depending on the main purpose, are divided into resources: for the manufacture of load-bearing and enclosing structures and parts, for the installation of coatings that insulate and protect against the penetration of moisture, gases, sound, corrosion, rotting, fires, etc.; for the construction of structures, parts and coatings that provide household amenities and comfortable conditions in the premises of residential, public and industrial buildings and structures (installation of sanitary and engineering technical systems); for fastening materials, parts and products; for the production of other materials and semi-finished products.

Material and technical resources, depending on the sources of financing when paying for materials and with the current accounting system, are divided into the following groups: building materials and equipment for installation, low-value and wearable items. Construction materials and equipment are divided into the following subgroups; basic materials, structures and parts, other materials, equipment for installation. Basic materials are all materials that are materially included in the structures of buildings and structures. Sanitary equipment is taken into account as part of the main materials if it is provided for in the estimates for construction work and is included in the scope of construction work under the item “Materials”. Structures and parts - prefabricated and reinforced concrete, wooden, metal, asbestos-cement and other structures, prefabricated buildings and structures, pipes from various materials, rails, sleepers, prefabricated elements for sanitary work, etc. Other materials – non-inventory containers, spare parts, fuel, maintenance materials, auxiliary materials. Spare parts include parts and assemblies of construction mechanisms, vehicles, equipment, machines intended for capital and current repairs these means of production. In addition, this subgroup includes materials obtained in the process of construction work as a by-product under the article “Associated mining materials”, provided that they are semi-finished products or even finished products that can be used or sold.

Crushed stone, sand, timber obtained during stripping operations in quarries, when laying routes for high-voltage lines in forest areas, cleaning areas in a flood zone, etc., are classified as “Associated Mining Materials”. Materials obtained during associated mining and used by construction for its own needs are accounted for in the subgroup “Basic construction materials”. Material and technical resources, characterized by a complex of characteristics reflecting various characteristics of materials (physical and mechanical, geometric, structural, etc.), include materials and products made of natural stone, materials for the manufacture of metal, wood, concrete and reinforced concrete structures, binding materials, building mortars, ceramic and silicate materials and products, materials and products based on polymers, timber and products, gypsum and gypsum cement products, roofing, waterproofing and vapor barrier materials, thermal insulation and acoustic, fireproof materials and products resistant to corrosion, protection materials wooden structures from rotting, woodworm damage and burnout, materials and products for the construction of railways, materials and equipment for the construction of sanitary systems, etc.

The classification allows designers and builders to take into account the features of stored and accumulated material and technical resources (bulk, liquid, gaseous and other products) when constructing warehouse complexes and terminals. It becomes possible to choose the optimal storage option, take into account the impact on the environment, and create artificial conditions for this.

This allows you to create optimal reserves of material and technical resources, comply with warehouse storage deadlines, timely maneuver inventories, and sell them, linking all links of the overall logistics chain. We are talking about the use of information networks that provide logistics services with initial data for making rational decisions.

Thus, in the process of producing products, performing work and providing services, objects of labor are used in addition to tools.

Unlike fixed assets, these material assets, as a rule, are consumed entirely in one production cycle and their cost is entirely transferred to manufactured products (work, services).

Material resources are the objects of labor consumed in the production process, which include basic and auxiliary materials, semi-finished products and components, fuel and energy for technological needs.

Material and technical resources are classified according to a number of criteria depending on their purpose, sources of financing, etc.

For the uninterrupted functioning of production, well-established logistics support (MTS) is necessary, which at enterprises is carried out through logistics authorities.

The main task of the enterprise supply authorities is the timely and optimal provision of production with the necessary material resources of appropriate completeness and quality.

List of used literature

1. Bregadze I.V. “Organization of material and technical resource management at railway transport enterprises.” - M.: RGOTUPS, 2006.

2. Zologorov V.G. Organization and planning of production. Practical guide. - Mn.: FUAinform, 2001. - 528 p.

3. Smirnova. E.V. "Introduction to the theory of material resource management." - M.: RGOTUPS, 2005.

4. Analysis of the economic activity of an enterprise: Textbook. allowance/Under general. ed. L.L. Ermolovich. — Mn.: Interpressservice; Ecoperspective, 2001. - 576 p.

5. Enterprise Economics / V.Ya. Khripach. - Mn. : Economypress, 2000. - p. 243-244

Enterprise resources are the available funds that ensure the implementation of entrepreneurial activities. They are used and ultimately consumed by the subject to achieve his goals. In the literature, two categories of resources are distinguished: material resources, which are presented in subject form, in visible forms, and human (labor) resources have a personal character, manifested in the ability to act and not accompanied by embodiment in any material image.

From the perspective of a business entity focused on the production of a specific product, economic resources are those sources that are specifically necessary to carry out the business and solve economic problems.

Fixed assets (funds) of the enterprise

Fixed assets are material assets (resources, means of labor) that are repeatedly involved in the production process, do not change their natural material form and transfer their value to finished products in parts as they wear out.

By functional purpose fixed assets of an enterprise are divided into production and non-production.

Production assets are directly or indirectly related to the production of products. Not production assets serve to satisfy the cultural and everyday needs of workers.

According to the current type classification, the main production assets of industrial enterprises are divided into the following groups:

buildings, structures;
transfer devices;
machinery and equipment, including power machinery and equipment, working machinery and equipment, measuring and control instruments and devices and laboratory equipment, computer technology, other machinery and equipment;
tools and equipment that last for more than a year and cost more than ten thousand rubles apiece (tools and equipment that last less than a year or cost less than ten thousand rubles apiece are classified as working capital as low-value and wearing out quickly);
production and household equipment.

The higher the share of equipment in the cost of fixed production assets, the higher the production output and the higher the capital productivity ratio, all other things being equal. Therefore, improving the structure of fixed production assets is considered as a condition for increasing production and capital productivity, reducing costs, and increasing the cash savings of enterprises.

Fixed assets can be divided into active and passive. Active assets include those fixed assets that are directly involved in the production of products and have a direct direct impact on the volume of output. As a rule, active ones include machinery and equipment, vehicles and tools. Passive ones include land, buildings, structures (bridges, roads), transmission devices (water pipelines, gas pipelines, etc.).

The initial cost of fixed production assets is the sum of the costs of manufacturing or purchasing assets, their delivery and installation.

Replacement cost is the cost of reproducing fixed assets in modern conditions; as a rule, it is established during the revaluation of funds.

Residual value is the difference between the original or replacement cost of fixed assets and the amount of their depreciation.

The main source of covering the costs associated with the renewal of fixed assets, in the context of the transition to market relations and self-financing of enterprises, is the enterprise's own funds. They accumulate over the entire service life of fixed assets in the form of depreciation charges.

Depreciation is the process of transferring the cost of property (equipment, machinery) to the cost of the created product.

Depreciation of fixed assets is monetary compensation for the depreciation of fixed assets by including part of their value in the costs of production. Consequently, depreciation is the monetary expression of physical and moral wear and tear of fixed assets. Depreciation is carried out for the purpose of complete replacement fixed assets upon their disposal. The amount of depreciation depends on the cost of fixed assets, the time of their operation, and the costs of modernization.

The ratio of the annual amount of depreciation to the cost of fixed assets, expressed as a percentage, is called the depreciation rate. The depreciation rate, calculated as a percentage, shows what share of its book value is transferred annually by the means of labor to the products they create. According to established standards, depreciation charges are included in the cost of finished products.

The depreciation rate is calculated using the formula:

Na = (F1 – Fl)/(Ta * F1) * 100%,

where F1 is the initial cost of fixed assets, rub.;

Fl – liquidation value of fixed assets rub.;

Ta – standard service life (depreciation period) of fixed assets, years.

The amount of depreciation charges (rub.) for the complete restoration of fixed assets is calculated using the formula:

where Ф is the average annual cost of fixed assets, rub.

The methods for calculating depreciation are as follows:

linear method;
reducing balance method;
method of writing off value by the sum of the numbers of years of useful life;
method of writing off the cost in proportion to the volume of products (works).

The use of one of the methods of calculating depreciation for a group of homogeneous fixed assets is carried out throughout the entire useful life of the objects included in this group.

Quantitative characteristics of the reproduction of fixed assets are calculated using the following fundamental formula:

OFn + OFv – OFl = OFk,

where OFN, OFK – the cost of fixed assets at the beginning and end of the year;

FV – cost of introduced fixed assets;

OFl – the cost of written-off fixed assets.

The movement of fixed assets can be characterized using the following coefficients:

– renewal factor

Kobn = OFv/OFk,

– retirement rate

OF Kvyb = OFl/OFn.

The renewal coefficient shows the share of fixed assets introduced in the reporting period. The retirement ratio shows the share of retired fixed assets. This group of indicators characterizes only the movement of fixed assets and says nothing about their use.

The efficiency of using fixed assets is determined using a system of indicators, divided into general and specific. The former characterize the efficiency of using the entire set of fixed assets, the latter - individual elements of fixed assets.

The first group includes:

1) capital productivity (Fo), which shows how many products (in value terms) are produced per 1 ruble of the cost of fixed production assets:

Q Fo = Q / OFsr.g,

where Q is the volume of products produced; OFsr.g – average annual cost of fixed production assets;

2) capital intensity (Fe), which shows how much fixed assets were spent to produce 1 ruble of products:

Fe = OFsr.g / Q = 1 / Fo;

3) capital-labor ratio (FV) of labor shows the cost of fixed assets per employee:

Fv = OF / H,

where H is the average number of employees.

Working capital of the enterprise

Working capital is a collection of production working capital and circulation funds that is constantly in continuous motion. Consequently, working capital can be classified into circulating production assets and circulation funds, that is, by areas of turnover.

Production working capital are objects of labor that are consumed during one production cycle and completely transfer their value to the finished product.

Circulation funds are enterprise funds that are associated with servicing the process of circulation of goods (for example, finished products).

Working capital of an enterprise includes the funds necessary for the enterprise to create inventories in warehouses and in production, for settlements with suppliers, the budget, for paying wages, etc.

Composition and structure working capital:

1. Working capital assets (Normalized working capital):

Productive reserves

Unfinished production

Future expenses

Finished products in warehouse

2. Circulation funds (Non-standardized working capital):

Goods shipped and on the way

Cash: funds in settlements and in the current account

Accounts receivable

In a manufacturing enterprise, there are three types of inventories: production inventories, work in progress, and finished goods inventories. Industrial inventories include: raw materials, basic materials, purchased semi-finished products, auxiliary materials, fuel, fuel and containers. Work in progress includes those products that are at some stage of production at the time of calculation. Finished goods inventories include the cost of goods completed in production and ready for sale, as well as the balance of finished goods in the warehouse.

According to the sources of formation, working capital is divided into own and borrowed. Leveraging ratio own funds a very important section of the economic work of the financial services of an enterprise.

The economic assessment of the condition and turnover of working capital is characterized by the following indicators: 1. The turnover ratio (Kob) characterizes the number of revolutions that working capital makes over a certain period of time:

Cob = Q / OCo,

where Q is the volume of products sold;

ОСо – average working capital balances.

The average balance of working capital is calculated using the formula for calculating the average chronological value.

2. Turnover in days (duration of one turnover) (To):

To = Tn / Kob,

where Tp is the duration of the period.

The acceleration of turnover is accompanied by additional involvement of funds into circulation. The slowdown in turnover is accompanied by the diversion of funds from economic circulation, their relatively longer necrosis in production inventories, work in progress, and finished products. Turnover indicators can be calculated both for the entire set of working capital and for individual elements.

Enterprise labor resources

Labor resources are the part of the population that has the necessary physical data, knowledge and labor skills in the relevant industry.

Personnel or labor resources of an enterprise are a set of employees of various professional and qualification groups employed at the enterprise and included in its payroll.

The personnel composition or personnel of an enterprise and its changes have certain quantitative, qualitative and structural characteristics that can be measured and reflected with a lesser or greater degree of reliability and reflected by the following absolute and relative indicators:

list and attendance number of employees of the enterprise and its internal divisions, individual categories and groups as of a certain date;
the average number of employees of the enterprise and its internal divisions for a certain period;
the share of employees of individual departments in total number employees of the enterprise;
growth rate of the number of employees of the enterprise for a certain period;
average category of enterprise workers;
the share of employees with higher or secondary specialized education in the total number of employees and employees of the enterprise;
average work experience in the specialty of managers and specialists of the enterprise;
staff turnover due to hiring and dismissal of employees;
capital-labor ratio of workers and workers at the enterprise.

Labor resource analysis is one of the main sections of enterprise performance analysis.

The provision of an enterprise with labor resources is determined by comparing the actual number of workers by category and profession with the planned (calculated) need, while it is also necessary to analyze the qualitative composition by qualifications.

Labor productivity. Labor productivity refers to its effectiveness, or a person’s ability to produce a certain volume of output per unit of working time.

To assess labor productivity, the average annual, average daily output in value terms per one average employee or worker is used.

Particular indicators: labor intensity of products (time spent on producing a unit of product) of a certain type or output of a certain type of product in physical terms per man-day or man-hour.

The analysis of labor resources at enterprises must be considered in close connection with wages. Wages are the systematic remuneration of an employee established by agreement of the parties (not lower than the state minimum), which the employer is obliged to pay him for work performed according to employment contract at predetermined prices, norms, tariffs, taking into account his labor contribution.

Basic principles of wages:

providing enterprises with maximum independence in matters of organizing wages;
distribution in accordance with the results of labor, its quantity and quality;
material interest in high final results of labor and unlimited wages;
strengthening social protection of workers;
improving the ratio of wages for certain categories and professional qualification groups;
faster growth rates of labor productivity than growth of average wages.

Regulation of wages by the state is carried out both directly and indirectly. Direct regulation is the direct establishment of certain quantitative parameters that are mandatory for business entities (tax rates, minimum wages, tariff categories and coefficients for public sector employees). Indirect regulation - periodic recommendations on the application of tariff rates in manufacturing sectors, on the organization of progressive forms and systems of remuneration, information on the level of wages in sectors of the national economy, etc.

There are nominal and real wages. Nominal wages are the wages accrued and received by an employee for his work for a certain period. The real wage is the amount of goods and services that can be purchased for a nominal wage.

The general level of remuneration at an enterprise may depend on the following main factors:

results of the enterprise’s economic activities, the level of its profitability;
personnel policy of the enterprise;
the level of unemployment in the region, region, among workers in relevant professions;
influence of trade unions, competitors and the state.

The most important condition for increasing production efficiency is faster growth in labor productivity compared to the growth of average wages.

Based on the nature of their participation in the production process, workers are divided into main workers (those directly involved in the production of the main product) and auxiliary workers (workers who create normal production conditions). The ratio between the main and auxiliary workers is analyzed, the trend of change in this ratio is established, and if it is not in favor of the main workers, then measures must be taken to eliminate the negative trend.

The staff turnover rate is determined by dividing the number of employees of the enterprise (shop) who left (dismissed) for a given period for reasons related to turnover (by at will, for violation of labor discipline), etc. reasons not caused by production or national needs, by the average number of employees for the same period (as a percentage).

The turnout ratio is determined by the ratio of the turnout number of workers to the list number of workers in a given period. This coefficient is usually determined for individual departments of a workshop or enterprise, and then calculated as a weighted average.

Human resources management includes the following stages:

1. Resource Planning: Developing a plan to meet future human resource requirements. The planning process includes three stages:

Assessment of available resources;

Assessment of future needs;

Develop a program to meet future needs.

2. Recruitment. Recruitment consists of creating the necessary reserve of candidates for all positions and specialties, from which the organization selects the most suitable workers for it. This takes into account factors such as retirement, turnover, dismissals due to the expiration of the employment contract, and expansion of the organization’s scope of activity. Recruitment is usually carried out from external and internal sources.

External recruitment means include: publishing advertisements in newspapers and professional magazines, contacting employment agencies and firms supplying management personnel, and sending contracted people to special courses at colleges. Most organizations choose to recruit primarily within their organization. It costs less to promote your employees. In addition, it increases their interest, improves morale and strengthens employees' attachment to the company.

3. Selection. An objective decision on selection, depending on the circumstances, may be based on the candidate’s education, level of professional skills, previous work experience, and personal qualities.

4. Determining Salaries and Benefits: Developing a salary and benefits structure to attract, recruit and retain employees.

5. Career guidance and adaptation: introduction of hired workers into the organization and its divisions, development in workers’ understanding of what the organization expects from him and what kind of work in it receives a well-deserved assessment.

6. Training. Training is the training of workers in skills that will improve their productivity. The ultimate goal of training is to provide your organization with a sufficient number of people with the skills and abilities needed to achieve the organization's goals.

7. Assessment of work activity: development of methods for assessing work activity and communicating it to the employee. Basically, performance evaluation serves three purposes: administrative, informational and motivational. Administrative functions: promotion, demotion, transfer, termination of employment contract.

Information functions. Performance evaluation is also needed to inform people about the relative level of their work. When done properly, the employee will learn not only whether he or she is performing well enough, but also what exactly his or her strength or weakness is and in which direction he or she can improve.

8. Promotion, demotion, transfer, dismissal.

9. Training of management personnel, management of career advancement: development of programs aimed at developing the abilities and increasing the efficiency of management personnel.

Financial resources of the enterprise

In the process of entrepreneurial activity, enterprises and organizations have economic relations with their counterparties: suppliers and buyers, partners in joint activities, associations and associations, financial and credit systems, as a result of which financial relations arise related to the organization of production and sales of products, performance of work , provision of services, formation of financial resources, implementation of investment activities. Material basis financial relations are money. However, a necessary condition for their occurrence is the real movement of funds due to mutual settlements between business entities, in the process of which centralized and decentralized funds of funds are created and used.

Enterprise finance is the financial or monetary relations that arise in the process of forming the main and working capital, funds of the enterprise and their use.

The organization of enterprise finances is based on certain principles:

economic independence,
self-financing,
material liability,
interest in performance results,
formation of financial reserves.

The principle of economic independence presupposes that an enterprise independently, regardless of the organizational and legal form of business, determines its economic activity and the direction of investment of funds in order to make a profit. In a market economy, the rights of enterprises in the field of commercial activities and investments, both short-term and long-term, have significantly expanded. The market stimulates enterprises to search for more and more new areas for applying capital, creating flexible production facilities that meet consumer demand. However, we cannot speak of complete economic independence.

The state regulates certain aspects of the activities of enterprises. Thus, the relationships of enterprises with budgets of different levels are regulated by law, off-budget funds, the state determines the depreciation policy.

The principle of self-financing means full recoupment of the costs of production and sales of products, investing in the development of production at the expense of one’s own funds and, if necessary, bank and commercial loans. The implementation of this principle is one of the main conditions for entrepreneurial activity, ensuring the competitiveness of the enterprise. In developed market countries, in enterprises with high level self-financing, the share of own funds reaches more than a percent. The main own sources of financing for enterprises in the Russian Federation include: depreciation charges, profits, contributions to the repair fund. But the total volume of enterprises' own funds is insufficient to implement serious investment programs. Currently, not all enterprises and organizations are able to fully implement this principle. Enterprises and organizations in a number of sectors of the national economy, while producing products and providing services needed by the consumer, for objective reasons cannot ensure their sufficient profitability. These include individual enterprises of urban passenger transport, housing and communal services, agriculture, the defense industry, and mining industries. Such enterprises receive budget allocations for different conditions.

The principle of financial responsibility means the presence of a certain system of responsibility for the conduct and results of economic activities. Financial methods for implementing this principle are different for individual enterprises, their managers and employees of the enterprise. In accordance with Russian legislation, enterprises that violate contractual obligations (deadlines, product quality), payment discipline, late repayment of short-term and long-term loans, repayment of bills, violation of tax laws, pay penalties, penalties, and fines. In case of ineffective activity, bankruptcy proceedings may be applied to the enterprise. For enterprise managers, the principle of financial responsibility is implemented through a system of fines in cases of violation of tax legislation by the enterprise. A system of fines, deprivation of bonuses, and dismissal from work in cases of violation are applied to individual employees of the enterprise. labor discipline, admitted marriage.

The principle of interest in the results of activities is determined by the main goal of entrepreneurial activity - making a profit. Interest in the results of economic activity is equally inherent in the employees of the enterprise, the enterprise itself and the state as a whole. At the level individual workers the implementation of this principle must be ensured by decent wages, at the expense of the wage fund and profits allocated for consumption in the form of bonuses, remunerations based on the results of work for the year, rewards for long service, financial assistance and other incentive payments, as well as payments to employees of the enterprise, interest on bonds and dividends on shares. For an enterprise, this principle can be implemented with the state implementing an optimal tax policy and observing economically justified proportions in the distribution of net profit to the consumption fund and the accumulation fund. The interests of the state are ensured by the profitable activities of enterprises.

The principle of ensuring financial reserves is determined by the need to form financial reserves that ensure entrepreneurial activity, which involves risk due to possible fluctuations in market conditions. In a market economy, the consequences of risk fall directly on the entrepreneur, who independently makes decisions and implements developed programs with the risk of non-return of invested funds. An enterprise's financial investments are also associated with the risk of receiving an insufficient percentage of income compared to the rate of inflation or more profitable areas of investment of capital. Finally, there may be direct miscalculations in the development of the production program.

Financial reserves can be formed by enterprises of all organizational and legal forms of ownership from net profit, after paying taxes and other obligatory payments to the budget. It is advisable to store funds allocated to the financial reserve in liquid form so that they generate income and, if necessary, can be easily converted into cash capital.

- this is a set of own cash income and receipts from outside, intended to fulfill the financial obligations of the enterprise, finance current costs and costs associated with the development of production.

Capital is part of the financial resources invested in production and generating income upon completion of turnover. Otherwise, capital acts as a converted form of financial resources.

Sources of financial resources:

a) own (internal):

Profit from core activities;

Profit from other activities;

Proceeds from the sale of disposed property, minus the costs of its sale;

Depreciation deductions;

b) attracted on different terms (external):

Own attracted;

Borrowed borrowed funds;

Applicants in order of redistribution;

Budget allocations.

It should be remembered that not all profits remain at the disposal of the enterprise; part of it in the form of taxes and other tax payments goes to the budget. The profit remaining at the disposal of the enterprise is distributed for the purposes of accumulation and consumption. Profit allocated for accumulation is used for the development of production and contributes to the growth of the enterprise's property. Profits allocated for consumption are used to solve social problems.

Depreciation charges - monetary expression of value OPF wear and NMA. They have a dual nature, since they are included in the cost of production and, as part of the proceeds from the sale of products, go to the current account of the enterprise, becoming an internal source of financing for both simple and expanded reproduction.

Own attracted resources are the result of investments by external investors as entrepreneurial capital.

Entrepreneurial capital is capital invested in authorized capital another enterprise for the purpose of making a profit or participating in the management of the enterprise.

Loan capital (borrowed funds) is transferred to the enterprise for temporary use on the terms of payment and repayment in the form of bank loans issued for different terms, funds from other enterprises in the form of bills, bond issues.

Funds mobilized for financial market include: funds from the sale of own shares, bonds, and other types of securities.

Funds received through redistribution consist of:

insurance compensation for our current risks;
financial resources coming from concerns, associations, parent companies;
dividends and interest on securities other issuers;
budget subsidies.

Budget allocations can be used both on a non-refundable and repayable basis. As a rule, they are allocated to finance government orders, individual investment programs, or as a short-term state support enterprises whose production is of national importance.

Financial resources are used by the enterprise in the process of production and investment activities. They are in constant motion and arrive in cash only in the form of cash balances in a current account in a commercial bank and the cash desk of an enterprise.

Source - Enterprise Economics: textbook / I. S. Bolshukhina; under general ed. V.V. Kuznetsova. – Ulyanovsk: Ulyanovsk State Technical University, 2007. – 118 p.

Suppliers of material, labor and financial resources. Indicators of the use of labor, material and financial resources

Primary and derived material resources

Raw materials

Materials

Semi-finished products

Components

Final finished products

Secondary material resources

Meaning of Resource Classification

Analysis of the provision of material resources and their use

Reserves for increasing production output:

Fixed assets (funds) of the enterprise

Working capital of the enterprise

Enterprise labor resources

Financial resources of the enterprise

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