30.09.2019

Conducting business activities of the organization. Types and forms of economic activity, its organization

In the distant past (over 10 thousand years ago), people practically did not engage in production, but only took everything they needed from nature. Their activities were hunting, fishing and gathering. Over time, mankind has greatly changed and improved activities.

In this article, you will learn what economic activity is and what types of economic activity there are.

So, the economy is called the production by people of everything that is necessary to meet the needs and improve living conditions. In other words, economic activity is a set of industries that are interconnected.

These industries include:

Agriculture;
industry;
services sector;
transport;
trade;
science and education;
healthcare;
construction.

It is engaged in providing the population with food and supplies of raw materials for some industries. The development of agricultural production depends mainly on natural conditions. Degree of development Agriculture, in turn, provides big influence on the economy and political situation of the state, as well as on its food independence.

The most important areas of this industry are animal husbandry and crop production. Animal husbandry is engaged in the maintenance and breeding of farm animals for food (eggs, cheese, milk), raw materials (wool) and organic fertilizers. It includes cattle breeding, poultry farming, sheep breeding, pig breeding, etc.

The task of crop production is to grow various agricultural crops, which are then used as food, animal feed and raw materials. The branches of crop production include vegetable growing, potato growing, horticulture, grain farming, etc.

Enterprises that produce tools and are engaged in the extraction of materials, raw materials, fuel, as well as the processing of industrial or agricultural products. Industry is divided into mining and manufacturing. The mining sector specializes in the extraction of raw materials, oil, coal, ores, peat, while the manufacturing sector specializes in the production of ferrous and non-ferrous metals, machinery, equipment, building materials. The industry includes the following branches:

fuel industry;
light industry;
food industry;
timber industry;
non-ferrous metallurgy;
ferrous metallurgy;
engineering and other industries.

Services sector

This industry is designed to provide the population with tangible and intangible (spiritual) services. Material services include household services, communications, and transport. To intangible - health care, trade, public services. There are also market and non-market services. Market services mean those services that are sold on the market at significant, from the point of view of the economy, prices. Transport, paid education and healthcare are examples of typical market services. Non-market services include science, defense, and free health and education services, that is, everything that has no economic value.

A means that satisfies the needs of the population in the transportation of goods and passengers. This industry expands the scale of production and consumption, as it literally links these two processes. However, transport is highly dependent on external conditions, because transportation is often carried out over long distances. However, the transport industry is considered quite profitable in market conditions not to mention the monopolization of transport.

The activity of people, which is associated with acts of sale and a set of operations designed to carry out the process of exchange. Trade is of two types: wholesale and retail. At wholesale trade the purchase of goods occurs in large quantities, as they are purchased for the purpose of further use. Retail, on the contrary, carries out acts of sale and purchase directly to end consumers.

Education includes pre-school and general secondary education, as well as personnel training. Education includes such branches as transport, natural sciences, psychology, radio engineering, mathematics, construction and other types of education. The goal of science is to get scientific knowledge as the results of ongoing research. Science is very difficult to overestimate: its contribution to the development of the state economy, increasing the efficiency of material production and protecting information resources the state is very large.

An industry that organizes and ensures the protection of public health. To preserve, maintain physical and mental health, as well as to provide assistance in case of deterioration of health, special social institutions are created.

This industry ensures the commissioning of new, as well as the reconstruction and repair of both industrial and non-industrial facilities. The main role of this industry is to create conditions for the dynamic pace of development of the state economy. In addition, this industry is directly involved in the creation of fixed assets (along with the building materials industry, metallurgy and some other sectors of the economy), which are intended for all sectors of the national economy.

Economic activity of the enterprise is the production of products, the provision of services, the performance of work. Economic activity is aimed at making a profit in order to satisfy the economic and social interests owners and employees of the enterprise. Economic activity includes the following stages:

Scientific research and development work;
production;
auxiliary production;
maintenance of production and sales, marketing;
sales and after-sales support.

Analysis of the economic activity of the enterprise

Makes the FinEkAnalysis program.

Analysis of the economic activity of the enterprise this is a scientific way of understanding economic phenomena and processes, based on the division into component parts and the study of the variety of connections and dependencies. This is an enterprise management function. Analysis precedes decisions and actions, justifies scientific management production, increases objectivity and efficiency.

Analysis of the economic activity of the enterprise consists of the following areas:

The financial analysis
- Analysis of solvency, liquidity and financial stability,
Management analysis

Evaluation of the place of the enterprise in the market of this product,
Analysis of the use of the main factors of production: means of labor, objects of labor and labor resources,
Evaluation of the results of production and sales of products,
Making decisions on the range and product quality,
Development of a strategy for managing production costs,
Determination of the pricing policy,

Indicators of economic activity of the enterprise

The analyst, according to the specified criteria, selects indicators, forms a system from them, and makes an analysis. The complexity of the analysis requires the use of systems, rather than individual indicators. The indicators of economic activity of the enterprise are divided into:

1. value and natural, - depending on the underlying meters. Cost indicators - the most common type economic indicators. They generalize heterogeneous economic phenomena. If an enterprise uses more than one type of raw materials and materials, then only cost indicators can provide information on the generalized amounts of receipts, expenditures, and the balance of these items of labor.

natural indicators are primary, and cost - secondary, since the latter are calculated on the basis of the former. Economic phenomena such as production costs, distribution costs, profit (loss) and some other indicators are measured only in cost terms.

2. quantitative and qualitative, - depending on which side of phenomena, operations, processes is measured. For results that can be quantified, use quantitative indicators. The values of such indicators are expressed as some real number that has a physical or economic meaning. These include:

1. All financial indicators:

revenue,
net profit,
fixed and variable costs,
profitability,
turnover,
liquidity, etc.

2. Market indicators:

volume of sales,
market share,
size/growth of the customer base, etc.

3. Indicators characterizing the efficiency of business processes and activities for training and development of the enterprise:

labor productivity,
production cycle,
lead time,
staff turnover,
number of employees trained, etc.

Most of the characteristics and results of the work of the organization, departments and employees are not amenable to strict quantitative measurement. They are used to evaluate qualitative indicators. Quality indicators are measured using expert assessments, by monitoring the process and results of work. These include, for example, indicators such as:

relative competitive position of the company,
customer satisfaction index,
staff satisfaction index,
command at work
the level of labor and performance discipline,
quality and timeliness of submission of documents,
compliance with standards and regulations,
execution of orders of the head and many others.

Qualitative indicators, as a rule, are leading, as they affect the final results of the organization's work and "warn" about possible deviations of quantitative indicators.

3. Volumetric and specific- depending on the application of individual indicators or their ratios. So, for example, the volume of output, sales volume, production cost, profit are volume indicators. They characterize the volume of this economic phenomenon. Volumetric indicators are primary, and specific indicators are secondary.

Specific indicators calculated on the basis of volume indicators. For example, the cost of production and its cost are volume indicators, and the ratio of the first indicator to the second, that is, the cost per ruble marketable products- specific indicator.

Results of economic activity of the enterprise

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

Income is the proceeds from the sale of products (works, services) minus material costs. It represents the monetary form of the net output of the enterprise, i.e. includes wages and profits.

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

Profit- part of the proceeds remaining after reimbursement of production and marketing costs. In conditions market economy profit - source:

replenishment of the revenue part of the state and local budgets,
enterprise development, investment and innovation activities,
satisfaction of the material interests of the members of the labor collective and the owner of the enterprise.

The amount of profit and income is influenced by the volume of products, assortment, quality, cost, improvement of pricing and other factors. In turn, profit affects the profitability, solvency of the enterprise and others. The value of the gross profit of the enterprise consists of three parts:

profit from the sale of products - as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;
profits on the sale of tangible assets and other property (this is the difference between the sale price and the costs of acquiring and selling). Profit from the sale of fixed assets is the difference between the proceeds from the sale, the residual value and the costs of dismantling and selling;
profit from non-sales operations, i.e. operations not directly related to the main activity (income from securities, from equity participation in joint ventures, leasing property, excess of the amount of fines received over those paid, etc.).

Unlike profit, which shows the absolute effect of activity, profitability - relative indicator efficiency of the enterprise. IN general view it is calculated as the ratio of profit to costs and is expressed as a percentage. The term is derived from the word "rent" (income).

Profitability indicators are used for a comparative assessment of the performance of individual enterprises and industries that produce different volumes and types of products. These indicators characterize the profit received in relation to the spent production resources. Product profitability and production profitability are often used. There are the following types of profitability:

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I Analysis of the economic activity of enterprises operating in a centrally planned economy A powerful theoretical and methodological apparatus of analysis developed by
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In the course of economic activity, the enterprise provides a trade credit for consumers of its products, i.e. there is a gap in
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The non-current long-term assets of an enterprise are characterized by the following positive features; they are not subject to inflation and therefore are better protected from it; lower financial risk of losses in the course of the enterprise’s business activities; protection from dishonest actions of business partners; ability to generate stable profits.

Any society to ensure a normal (quite comfortable) level of his life activity, he performs many types of specific labor. For this purpose, certain organizations are created that jointly carry out a particular mission and operate on the basis of certain rules and procedures. An enterprise (organization) is an organizationally separated and economically independent main (primary) link production area national economy that manufactures products, performs work or provides services.

In the practice of management, each enterprise, as a complex production and economic system, carries out many specific activities. Each enterprise independently plans its activities and determines the prospects (strategy) of development, based on the demand for manufactured products (work, services performed) and the need to constantly increase its own profits, and also provides logistics for production.

The functioning of the enterprise is accompanied by a continuous circulation of funds, carried out in the form of resource costs and income generation, their distribution and use.

Every business has a specific goal. There may be several goals, they are usually set by the owners, and to achieve them, material and human resources are used, with the help of which financial and economic activities are carried out. That is, in essence, financial and economic activity is a tool for achieving hierarchical, economic and other goals facing a particular enterprise.

Financial and economic activity is a purposefully carried out process of practical implementation of the functions of an enterprise related to the formation and use of its financial resources to ensure economic and social development. It is carried out at all stages life cycle enterprise: from the moment of its birth to the moment of its liquidation as an independent business entity. The process of carrying out the financial and economic activities of the enterprise is characterized by a wide range of its financial relations with various entities financial system countries.

The financial and economic activity of the enterprise is characterized, first of all, by the number and range of products, as well as the volume of its implementation. The volume of manufactured products directly depends on the availability and quality of production facilities, the availability of the necessary raw materials, materials or components, personnel of appropriate qualifications, and product sales markets.

In turn, the volume of manufactured products affects all other aspects of the financial and economic activities of the enterprise - the cost of products, the amount of profit received, profitability production, the financial condition of the enterprise.

The financial and economic activity of enterprises is a purposeful activity based on decisions made, each of which is optimized based on intuition or calculations. The risk of making a decision is understood as the probability that the results of the implemented decision do not correspond to the set goals.

There are a lot of factors influencing the financial and economic activity of an enterprise or organization. Not all of them can be analyzed. The most important are the available resources - financial, material, personnel.

Purpose of financial and economic activity- getting the most possible outcomes. The tasks that are solved when the goal is achieved are: ensuring production process resources and their management; organization of the production and technological process; formation positive results. The objectives of the management of financial and economic activities are: planning, control, adjustment, analysis, efficiency improvement.

Financial and economic activity acts as an activity, first of all, about its basis - the finances of the enterprise. However, the effectiveness of the organization of finance acts as the financial condition of the enterprise. The latter depends on effective organization the entire cash flow. Therefore, financial and economic activity as a concept covers wide range activities within the enterprise, consisting of control over the provision of cash settlements, the receipt of cash income and the implementation of expenses, the formation and distribution of cash savings and financial resources.

The diverse financial and economic activities of the enterprise are carried out on the basis of planned and forecast current and operational financial documents. The objects of planning, regulation and control in them are monetary and financial relations, materialized in the corresponding indicators. The main objects of financial and economic activity are those diverse monetary and financial relations of enterprises that constitute the content of enterprise finance.

The efficiency of the financial and economic activity of an enterprise should be understood as its result, obtained or potentially possible in the process of converting certain resources into the final product (work, service). The level of efficiency of the financial and economic activities of the enterprise is characterized by the level of its costs, results and financial condition. That is why, in order to determine the level of efficiency of the financial and economic activities of an enterprise, it is necessary to calculate a set of indicators characterizing its cost intensity, performance and financial condition.

To determine the essence of the financial and economic activities of the enterprise, it is necessary to define the main components of its elements. Such elements are: the finances of the enterprise, the structure of the funds of the enterprise, the structure of the property of the enterprise, the goals financial analysis, subjects of analysis.

Savitskaya G.V. writes that under market conditions, the finances of enterprises are of particular importance. The growing role of enterprise finance should be seen as a worldwide trend.

The main goal of assessing the financial and economic activities of an enterprise, according to Strazhev V.P., is to obtain a small number of key (most informative) parameters that give an objective and accurate picture of the financial condition of the enterprise, its profits and losses, changes in the structure of assets and liabilities, in settlements with debtors and creditors, which will be discussed in the next paragraph of the final qualifying work.

Economic activity of the enterprise is the production of products, the provision of services, the performance of work. Economic activity is aimed at making a profit in order to satisfy the economic and social interests of the owners and the workforce of the enterprise. Economic activity includes the following stages:

scientific research and development work;
production;
auxiliary production;
maintenance of production and sales, marketing;
sales and after-sales support.

Analysis of the economic activity of the enterprise

Makes the FinEkAnalysis program.

Analysis of the economic activity of the enterprise this is a scientific way of understanding economic phenomena and processes, based on the division into component parts and the study of the variety of connections and dependencies. This is an enterprise management function. Analysis precedes decisions and actions, justifies the scientific management of production, increases objectivity and efficiency.

Analysis of the economic activity of the enterprise consists of the following areas:

The financial analysis
- Analysis of solvency, liquidity and financial stability,
Management analysis

Evaluation of the place of the enterprise in the market of this product,
Analysis of the use of the main factors of production: means of labor, objects of labor and labor resources,
Evaluation of the results of production and sales of products,
Making decisions on the range and quality of products,
Development of a strategy for managing production costs,
Determination of the pricing policy,

Indicators of economic activity of the enterprise

1. value and natural, - depending on the underlying meters. Cost indicators - the most common type of economic indicators. They generalize heterogeneous economic phenomena. If an enterprise uses more than one type of raw materials and materials, then only cost indicators can provide information on the generalized amounts of receipts, expenditures, and the balance of these items of labor.

1. All financial indicators:

revenue,
net profit,
fixed and variable costs,
profitability,
turnover,
liquidity, etc.

2. Market indicators:

volume of sales,
market share,
size/growth of the customer base, etc.

3. Indicators characterizing the efficiency of business processes and activities for training and development of the enterprise:

labor productivity,
production cycle,
lead time,
staff turnover,
number of employees trained, etc.

Most of the characteristics and results of the work of the organization, departments and employees are not amenable to strict quantitative measurement. They are used to evaluate qualitative indicators. Qualitative indicators are measured with the help of expert assessments, by monitoring the process and results of work. These include, for example, indicators such as:

relative competitive position of the company,
customer satisfaction index,
staff satisfaction index,
command at work
the level of labor and performance discipline,
quality and timeliness of submission of documents,
compliance with standards and regulations,
execution of orders of the head and many others.

Qualitative indicators, as a rule, are leading, as they affect the final results of the organization's work and "warn" about possible deviations of quantitative indicators.

Results of economic activity of the enterprise

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

Income is the proceeds from the sale of products (works, services) minus material costs. It represents the monetary form of the net output of the enterprise, i.e. includes wages and profits.

Profit- part of the proceeds remaining after reimbursement of production and marketing costs. In a market economy, profit is the source of:

replenishment of the revenue part of the state and local budgets,
enterprise development, investment and innovation activities,
satisfaction of the material interests of the members of the labor collective and the owner of the enterprise.

profit from the sale of products - as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;
profits on the sale of tangible assets and other property (this is the difference between the sale price and the costs of acquiring and selling). Profit from the sale of fixed assets is the difference between the proceeds from the sale, the residual value and the costs of dismantling and selling;
profit from non-sales operations, i.e. transactions not directly related to the main activity (income from securities, from equity participation in joint ventures, leasing property, exceeding the amount of fines received over those paid, etc.).

Unlike profit, which shows the absolute effect of activity, profitability- a relative indicator of the efficiency of the enterprise. In general, it is calculated as the ratio of profit to costs and is expressed as a percentage. The term is derived from the word "rent" (income).

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An integral part of the economy of any society is economic activity, as a set of relations that develop in the social and production system of the country. Business activities are activities individuals and various enterprises and organizations carried out within the framework of the current legislation and related to the production or trade, provision of services or performance a certain kind works in order to meet the social and economic interests of not only the owner, but also

The definition of the economic activity of the enterprise, as the key basis of the country's economy, was received back in Ancient Greece when the theory of the creation of various benefits for the life of society and its development first arose.

The basis of any modern state is the economic activity of enterprises for the production of various products, as well as organizations that carry out various scientific developments, Scientific research. In addition to the main production, economic activities are also carried out by auxiliary production, which organize sales and provide marketing services, as well as after-sales service for products, numerous service and service organizations.

The modern economy as an economic activity includes various branches of material and non-material production, and is a very complex organism that constantly ensures the vital activity of the whole society and each person individually. The whole is made up of two key points- production and distribution. These two areas of activity are inextricably linked, since only manufactured products can show the final result as a result of bringing it to the end consumer.

For solutions main country and economic activity in particular, the most important is to determine the most rational use of all resources and the correct organization of the distribution of the result obtained to meet the needs of the whole society. For this purpose, the main issues of the economy are being solved.

The first question is what to produce? This is the choice of basic goods to meet the needs of the population. Since resources, both natural and human, are limited, and needs are unlimited, the task government agencies and private corporations is to determine the optimal set of goods and services needed to solve the problems of society.

The second question is how exactly to produce, with the help of what means? It is a matter of technology and scientific development. When solving this issue, the main thing is to choose the most rational one in order to get the results of the invested funds and resources with the greatest speed and efficiency.

The third question - for whom to produce? It is necessary to determine the end consumer, his goals, requests and possible consumption volumes. This is a key issue for conducting any production and economic activity, since it is he who reveals the entire efficiency of the use of resources and the costs incurred at all stages of the path to the final consumer.

These issues involve the conduct of planned economic activities, competent management, as well as the need to control the result. For this purpose, enterprises constantly conduct statistical, accounting and analysis of the results obtained.

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Conducting business activities of the organization. Types and forms of economic activity, its organization

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