The main problems and goals of the enterprise. Theoretical foundations of the internal and external environment

Introduction

1. The concept of the enterprise, the goals and objectives of its activities

2. Analysis of the main performance indicators of the enterprise

3. The main economic problems of the enterprise and possible solutions

Conclusion

List of sources used

Introduction

Country transition to market economy, reaching the world level requires enterprises to increase production efficiency, competitiveness of products based on the introduction of scientific and technological progress, effective forms of management and modern methods of personnel management.

In order to successfully manage an enterprise, it is necessary to clearly understand the basic mechanisms and patterns by which the economic activity of the enterprise is carried out, what you need to pay attention to. In other words, it is necessary to have a sufficiently high level of competence in matters of enterprise economics.

The main objective of the enterprise in all cases is to generate income through the sale of manufactured products (work performed, services rendered) to consumers. Based on the income received, social and economic needs are satisfied labor collective and owners of the means of production.

For the successful functioning of the enterprise, an analysis of the economic indicators of the enterprise and the planning of its production and economic activities should be organized.

In this course work, the main economic categories and indicators are considered, which can be used to evaluate the activities of an enterprise from various angles, and the calculation of the main technical and economic indicators of the enterprise's activities is made on the basis of the proposed data.

The methodological basis for the course work are study guides and materials of the periodical press on the economics of the enterprise enterprise, research of domestic and foreign scientists in the field of development of the efficiency of enterprises.

1. The concept of the enterprise, the goals and objectives of its activities

Before proceeding to the consideration of the essence of the enterprise, it is necessary to give a definition of the term "enterprise".

An enterprise is a separate specialized unit, the basis of which is a professionally organized labor collective, capable of using the means of production at its disposal to produce the products (perform work, provide services) of the appropriate purpose, profile and range that consumers need (perform work, provide services).

The enterprise as an object of study is a separate production and economic unit that has the rights of a legal entity engaged in the production and sale of products, the performance of work, the provision of services.

The main task of the enterprise is economic activity aimed at making a profit to satisfy the interests of the owner of the enterprise.

The enterprise is the primary link in the economic system of the state. The company produces goods, performs work, provides services; jobs are created that provide employment for the able-bodied population and consumer demand. The enterprise is the main taxpayer, replenishes the revenue side of the state and local budgets.

In the system of the national economy, the enterprise is the main link, which is determined by the following circumstances:

1. Enterprises manufacture products, perform works, services that form the material basis of the life of both a person and society as a whole. The standard of living of people and the well-being of the state depend on what products an enterprise produces, what costs it incurs for its manufacture.

2. An enterprise is a form of organizing the life of each person and society as a whole. Here the worker, realizing his creative potential, contributes to social production. Here he receives remuneration for his work, financially providing himself and his family members.

3. The enterprise acts as the main subject of production relations that develop in the process of production and sale of products between various participants.

4. An enterprise is not only an economic, but also a social organization, since it is based on a person or a labor collective. In work, in the team, a sense of belonging to the affairs of society is realized, each employee of the enterprise develops as a person.

5. At enterprises, the interests of society, the owner, the collective and the employee are intertwined, their contradictions are developed and resolved.

6. The enterprise, carrying out production and economic activities, has an impact on the natural environment, determining the state of the human habitat.

Thus, we can conclude that the efficient operation of enterprises is the most important condition for the welfare and prosperity of the state.

Currently, the status of an enterprise, the procedure for its creation and liquidation, the conditions for the formation and use of property, economic, economic and social activities, the relations of an enterprise with government and local government bodies are mainly regulated by national legislation.

State governing bodies set the rules for the economic behavior of enterprises through a system of laws and regulations that regulate and regulate their activities.

There are two main models for the functioning of business entities - directive and social market economy. The essence and features of the activities of enterprises in various conditions are as follows.

In a centralized, directive economic system, an enterprise is an economic entity that has the rights of a legal entity, which, on the basis of the use of property by the labor collective, produces and sells products, develops according to a plan, and works on the basis of economic accounting.

In a social market economy, an enterprise is an independent business entity that has the rights of a legal entity, whose activities are aimed at making a profit, are carried out at their own risk and under their property responsibility. There are three significant differences between these definitions.

The first is complete independence in a market economy and limited independence in a directive one. The second is the purpose of the activity: profitable work in market environment and output - in the centralized system of government. The third is the property liability of the owners of the enterprise: in a social market economy, the risk of losing property, and in a directive economy, covering losses through subsidies from the state budget.

The period of transformation of the administrative-command economic model into a social market system is called the transition economy.

In a transitional economy, an enterprise is affected by both market factors and directive methods of regulation, which has a negative impact on the efficiency of its work.

To study the production and economic activities of the enterprise, it is necessary to dwell on such concepts as the internal and external environment of the enterprise. The internal environment of the enterprise is people, means of production, information and money. The result of the interaction of the components of the internal environment is the finished product (work performed, services rendered) (Fig. 1).

(staff)				production environment
		PRODUCTION
							PRODUCTS
					Information

Fig.1. Internal environment of the enterprise

External environment, which directly determines the efficiency of the enterprise, is primarily consumers of products, suppliers of production components, as well as government bodies and the population living in the vicinity of the enterprise (Fig. 2).

Fig.2. The external environment of the enterprise

The most important task of the enterprise in all cases is to generate income through the sale of manufactured products (work performed, services rendered) to consumers. Based on the income received, the social and economic needs of the labor collective and the owners of the means of production are satisfied.

Regardless of the form of ownership, the enterprise operates, as a rule, on the principles of full cost accounting, self-sufficiency and self-financing. It independently concludes contracts with consumers of products, including receiving state orders, and also concludes contracts and makes settlements with suppliers of the necessary production resources.

The main functions of the enterprise include:

production of products for industrial and personal consumption;

sale and delivery of products to the consumer;

after-sales service of products;

material and technical support of production at the enterprise;

management and organization of work of personnel at the enterprise;

comprehensive development and growth of production volumes at the enterprise;

entrepreneurship;

payment of taxes, performance of mandatory and voluntary contributions and payments to the budget and other financial bodies;

compliance with applicable standards, regulations, state laws.

The functions of the enterprise are specified and refined depending on:

enterprise size;

industry affiliation;

degrees of specialization and cooperation;

availability of social infrastructure;

forms of ownership.

Enterprises differ from each other in terms of production volume, organizational structure, degree of specialization, type of production processes, and a number of other features.

Enterprises may consist of a number of structural units and structural subdivisions that perform certain stages of the production process (main workshops, sections) or prepare conditions for the manufacture of products (auxiliary workshops). In a number of industries (coal, sugar, alcohol, etc.), the main production process is not subdivided into shops. Such enterprises have a non-workshop structure and are divided into sections. Most of them do not have a shop division and small enterprises.

Enterprises in a market economy can be classified according to various criteria.

According to the forms of ownership, enterprises are public and private. If there is a share of state and private property in the authorized capital of a business entity, then such an enterprise has a mixed form of ownership. Communal and republican are varieties of the state form of ownership. There is the property of public and religious organizations. Enterprises with such forms of ownership have the main goal not to make a profit and increase capital, but to perform the statutory functions of creative unions, confessions and other similar structures. In some legislative acts of the post-Soviet republics, there are such formulations of the ownership of an enterprise: collective, joint, shared, public, national. Such interpretations of ownership are highly controversial.

Economic efficiency enterprisesDiploma work >> Economics

Patterns and directions of increasing social economic work efficiency enterprises, economic And financial results its activities ... for all countries is relevant problem use of available opportunities (with this ...

In the course of its activity, the enterprise must make a number of decisions:

• what product or range of products should be produced and sold;
• what markets do you need to enter with this product and how to strengthen your position in the market;
• how to choose the optimal production technology;
• what materials to acquire and how to use them;
• how to allocate available models and financial resources;
• what indicators of its activity the enterprise prefers (should) achieve in relation to specifications manufactured goods, their quality, production efficiency.

Activities aimed at solving these issues are called the general business policy of the enterprise or company.

The main objectives of the enterprise can be:

• win or hold a large share of any market for ϲʙᴏ his product;
• to achieve a higher quality of his product;
• to take the leading position in the field of technology in the industry;
• maximize the use of available raw materials, human and financial resources;
• increase the profitability of their operations;
• achieve the highest possible level of employment.

As a result of the activity, the business policy of a certain enterprise turns into a specific action plan for its implementation, which includes three stages:

1. the establishment of ϲʙᴏ timely clear quantitative indicators, which the company is going to achieve as a result of ϲʙᴏ its main goal of activity;
2. definition of the main strategic directions and actions that the enterprise must carry out to achieve its goals. With ϶ᴛᴏm, two main factors are taken into account:
   • how and to what extent the enterprise in the course of its activities will be affected by external factors;
   • what are the available weak sides enterprise and its internal capabilities. To what extent will the former be overcome and the latter potentially exploited;
3. development flexible system long-term planning that fits into the structure of the enterprise (determination of a strategy that will ensure the achievement of goals)

A mission is a common goal that causes the members of the organization to share aspirations for something. Mission Statement - ϶ᴛᴏ the answer to the question: why does the company do what it does. Mission is a goal that unites many roles. On the basis of the mission, long-term goals of the enterprise or qualitative results are formulated, which it intends to achieve outside the planning period, which it is going to approach.

Strategy— ϶ᴛᴏ way or means to achieve a long-term goal. The strategy answers the question: what alternatives are better to use: the resources available in the organization or the opportunities to achieve the goals.

The main tasks of the enterprise- to achieve the results that are expected to be obtained within the planning period. It is worth noting that they are determined by the interests of the owner, the amount of capital, the situation within the enterprise, and the external environment. The right to set a task for the personnel of the enterprise remains with the owner, regardless of his status (private person, state bodies or shareholders)

tasks operating enterprise will be:

• receipt of income by the owner of the enterprise (among the owners there may be the state, shareholders, private individuals);
• providing consumers with the products of the enterprise in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with contracts and market demand;
• providing the personnel of the enterprise salary, normal conditions employment and the possibility of professional growth;
• creation of jobs for the population living in the vicinity of the enterprise;
• environmental protection: land, air and water basins;
• prevention of failures in the work of the enterprise (disruption of delivery, production of defective products, a sharp reduction in production volumes and a decrease in profitability)

Do not forget that the most important task of the enterprise in all cases is generating income through the sale of products to consumers(work performed, services rendered) On the basis of the income received, the social and economic needs of the labor collective and owners of the means of production are satisfied.

Formation of the company's goal

It is worth saying that politics, like strategy, belongs to the category of means. It is worth saying that politics answers the question: how should tasks be carried out?.

The company has certain requirements for the process of formulating goals:

• goals must be achievable and realistic;
• goals should be clear and unambiguously formulated;
• the goal should be described as much as possible in terms and get the required quantitative design;
• the goal must have a deadline;
• goals should motivate performance actions in the right direction;
• the goal must be formulated and formalized;
• the goals of individual and group goals of the enterprise and firm must be compatible;
• goals are aimed at a certain effect and should be suitable for verification and adjustment.

When forming goals, any enterprise necessarily analyzes the environment of its existence. Analyzing the organization's environment is the process of identifying critical elements of the external and internal environment that can affect the firm's ability to achieve its goals. When analyzing the environment of a firm, a distinction is made between internal and external environments.

Factors of the internal environment enterprises are personnel, means of production, information and financial resources. The result of the interaction of these factors is the finished product (work performed, services rendered) The internal environment consists of elements, services, departments, which are directly involved in the process production activities and include marketing, management, personnel, organization of the activity process, motivation. Changing these elements to one degree or another determines the activity of the company. These are the elements that the company directly affects.

Environmental factors enterprises act as consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise. The external environment directly determines the efficiency of the enterprise. The external environment contains suppliers, consumers, the state, competitors, society, nature, financial instruments, fiscal policy. External environment consists of working and general environment.

Working environment- ϶ᴛᴏ direct elements with which the enterprise comes into contact. It is worth saying that for each firm, the working environment can be more or less the same, depending on industry affiliation and general business policy. Suppliers, consumers, competitors form the immediate environment, i.e. the working environment, everything else is included in the distant environment, which is formed from social, political, economic and technological factors.

General environment forms the company's strategy and determines the direction of its development. With ϶ᴛᴏm, the company necessarily takes into account the influence of the working environment and ϲʙᴏand internal capabilities. The totality of the internal and external environment will be the organizational environment of the enterprise.

In the course of its activities, the enterprise must make a number of decisions:

• what product or range of products should be produced and sold;
• what markets do you need to enter with this and how to strengthen your position in the market;
• how to choose the optimal production technology;
• which ones to buy and how to use them;
• how to distribute available models and ;
• what the company prefers (should) achieve in relation to the technical characteristics of the product, its quality, production efficiency.

Activities aimed at solving these issues are called the general business policy of the enterprise or company.

The main objectives of the enterprise can be:

• win or hold a large share of any market for their product;
• achieve a higher quality of your product;
• to take the leading position in the field of technology in the industry;
• maximize the use of available raw materials, human and financial resources;
• improve the profitability of your operations;
• achieve the highest possible level of employment.

As a result of the activity, the business policy of a certain enterprise turns into a specific action plan for its implementation, which includes three stages:

1. establishing timely clear goals that the company is going to achieve as a result of its main goal of activity;
2. determination of the main strategic directions and actions that the enterprise must carry out to achieve its goals. This takes into account two main factors:
   • how and to what extent the enterprise in the course of its activities will be affected by external factors;
   • what are the existing weaknesses of the enterprise and its internal capabilities. To what extent will the former be overcome and the latter potentially exploited;
3. development of a flexible system of long-term planning that fits into the structure of the enterprise (definition of a strategy that will ensure the achievement of goals).

They call a common goal that causes joint aspirations for something among the members of the organization. The formulation of the mission is the answer to the question: why does it do what it does. A mission is a goal that unifies many roles. On the basis of the mission, the long-term goals of the enterprise or the qualitative results that it intends to achieve beyond the planned period to which it is going to approach are formulated.

Strategy It is a way or means to achieve a long-term goal. The strategy answers the question: what alternatives are better to use: available resources or opportunities to achieve the goals.

Enterprise objectives- achieve the results that are expected to be obtained within the planning period. They are determined by the interests of the owner, the amount of capital, the situation within the enterprise, the external environment. The right to set a task for the personnel of the enterprise remains with the owner, regardless of his status (private person, state bodies or shareholders).

The tasks of the operating enterprise are:

• receipt of income by the owner of the enterprise (among the owners there may be the state, shareholders, private individuals);
• providing consumers with the company's products in accordance with contracts and market demand;
• providing the personnel of the enterprise with wages, normal working conditions and the possibility of professional growth;
• creation of jobs for the population living in the vicinity of the enterprise;
• environmental protection: land, air and water basins;
• prevention of failures in the work of the enterprise (disruption of supply, release of defective products, a sharp reduction in production volumes and a decrease in profitability).

The most important task of the enterprise in all cases - generating income through the sale of products to consumers(work performed, services rendered). Based on the income received, the social and economic needs of the labor collective and the owners of the means of production are satisfied.

Formation of the company's goal

Politics, like strategy, belongs to the category of means. Policy answers the question: how should tasks be performed?.

The company has certain requirements for the process of formulating goals:

• goals must be achievable and realistic;
• goals should be clear and unambiguously formulated;
• the goal should be described as much as possible in terms and get the required quantitative design;
• the goal must have a deadline;
• goals should motivate performance actions in the right direction;
• the goal must be formulated and formalized;
• the goals of individual and group goals of the enterprise and firm must be compatible;
• goals are aimed at a certain effect and should be suitable for verification and adjustment.

When forming goals, any enterprise necessarily analyzes the environment of its existence. Analysis of the organization's environment is the process of identifying critical elements of the external and internal environment that can affect the firm's ability to achieve its goals. When analyzing the environment of a firm, a distinction is made between internal and external environments.

Factors of the internal environment enterprises are personnel, means of production, information and financial resources. The result of the interaction of these factors is the finished product (work performed, services rendered). The internal environment consists of elements, services, departments that are directly involved in the process of production activities and include marketing, management, personnel, organization of the activity process, motivation. Changing these elements to one degree or another determines the activity of the firm. These are the elements that the firm directly affects.

Factors enterprises act as consumers of products, suppliers of production components, as well as government agencies and the population living in the vicinity of the enterprise. The external environment directly determines the efficiency of the enterprise. The external environment includes suppliers, consumers, the state, competitors, society, nature, financial instruments, fiscal policy. External environment consists of working and general environment.

Working environment- These are the direct elements with which the enterprise comes into contact. For each firm, the working environment may be more or less the same, depending on industry affiliation and general business policy. Suppliers, consumers, competitors form the immediate environment, i.e. the working environment, everything else is included in the distant environment, which is formed from social, political, economic and technological factors.

General environment forms the company's strategy and determines the direction of its development. At the same time, the company must take into account the influence of the working environment and its internal capabilities. The totality of the internal and external environment is the organizational environment of the enterprise.

All organizations differ from each other in various aspects. However, they have characteristics common to all organizations. One of the most significant characteristics of the organization is the dependence on the external and internal environment. No organization can function in isolation, regardless of external guidelines. They are largely dependent on the external environment. These are the conditions and factors that arise in environment regardless of the activities of the organization, one way or another affecting it.
There are factors of external and internal environment.
EXTERNAL ENVIRONMENT OF THE ORGANIZATION - these are conditions and factors that arise independently of its (organization) activities and have a significant impact on it. In addition, they contribute to the functioning, survival and efficiency of its work. External factors subdivided into direct and indirect impact.

To the factors of direct influence include suppliers of resources, consumers, competitors, labor resources, the state, trade unions, shareholders (if the enterprise is joint stock company) that have a direct impact on the activities of the organization;
To the factors of indirect impact include factors that do not directly affect the activities of the organization, but they should be taken into account to develop the right strategy. The following factors can be distinguished indirect impact:
1) political factors - main directions public policy and methods of its implementation; possible changes in the legislative and regulatory framework; international agreements concluded by the government in the field of tariffs and trade, etc.;
2) economic forces - inflation rates; employment rate labor resources; international balance of payments; interest and tax rates; size and dynamics of GDP; labor productivity, etc.;
3) social factors external environment - the attitude of the population to work and quality of life; customs and traditions existing in society; the mentality of society; level of education, etc.;
4) technological factors - Opportunities associated with the development of science and technology, which allow you to quickly adjust to the production and sale of a technologically promising product, to predict the moment of abandonment of the technology used.
INTERNAL ENVIRONMENT OF THE ORGANIZATION - it is an environment that determines the technical and organizational conditions of the organization and is the result of management decisions. The organization analyzes the internal environment in order to identify weaknesses and strengths her activities. This is necessary because an organization cannot take advantage of external opportunities without having some internal capacity. At the same time, she needs to know her weak points, which can aggravate external threat and danger. The internal environment of organizations includes the following main elements:
Production : volume, structure, production rates; product range; availability of raw materials and materials, the level of stocks, the speed of their use; the available fleet of equipment and the degree of its use, reserve capacities; production ecology; quality control; patents, trade marks etc.
Staff: structure, qualifications, number of employees, labor productivity, staff turnover, labor costs, interests and needs of employees.
Management organization: organizational structure, management methods, level of management, qualifications, abilities and interests of top management, prestige and image of the enterprise.
Marketing covers all processes related to production planning and product sales, such as: manufactured goods, market share, distribution and marketing channels, marketing budget and its execution, marketing plans and programs, sales promotion, advertising, pricing.
Finance - This is an indicator that allows you to see the entire production and economic activity of the enterprise. The financial analysis allows you to reveal and evaluate the sources of problems at a qualitative and quantitative level.
Culture and image of the enterprise: factors that create the image of the enterprise; a high image of an enterprise allows attracting highly qualified employees, encouraging consumers to buy goods, etc.
THUS , internal environment of the organization is the source of her life force. It contains the potential that enables the organization to function, and, consequently, to exist and survive in a certain period of time. But the internal environment can also be a source of problems and even the death of the organization if it does not provide the necessary functioning of the organization. The external environment is a source that feeds the organization with the resources necessary to maintain its internal potential at the proper level. The organization is in a state of constant exchange with the external environment, thereby providing itself with the possibility of survival. But the resources of the external environment are not unlimited. And they are claimed by many other organizations that are in the same environment. Therefore, there is always the possibility that the organization will not be able to obtain the necessary resources from the external environment. This can weaken its potential and lead to many negative consequences for the organization. Therefore, the organization's interaction with the environment should maintain its potential at the level necessary to achieve its goals, and thus enable it to survive in the long term.

3. Methods for studying and managing enterprise assets: basic and working capital and their purpose.

Control current assets enterprise is carried out in the following stages

I. Analysis of current assets of the enterprise in the previous period.

The main purpose of this analysis is to determine the level of security of the enterprise with current assets and to identify reserves for improving the efficiency of their functioning. At the first stage of the analysis, the dynamics of the total volume of current assets used by the enterprise is considered - the rate of change in their average amount in comparison with the rate of change in the volume of sales of products and the average amount of all assets; dynamics specific gravity current assets in total amount enterprise assets. At the second stage of the analysis, the dynamics of the composition of the enterprise's current assets is considered in the context of their main types - stocks of raw materials, materials and semi-finished products; stocks of finished products; current accounts receivable balances of monetary assets and their equivalents. During this stage of the analysis, the rate of change in the amount of each of these types of current assets is calculated and studied in comparison with the rate of change in the volume of production and sales of products; the dynamics of the share of the main types of current assets in their total amount is considered. Analysis of the composition of the company's current assets by their individual types allows us to assess the level of their liquidity. At the third stage of the analysis, the turnover of certain types of current assets and their total amount is studied. This analysis is carried out using indicators - the turnover ratio and the period of turnover of current assets. At the fourth stage of the analysis, the composition of sources of financing of current assets is considered - the dynamics of their amount and share in the total volume financial resources invested in these assets; the level is determined financial risk generated by the current structure of sources of financing current assets. The results of the analysis made it possible to determine the overall level of efficiency in the management of current assets at the enterprise and to identify the main directions for its increase in the coming period.

II. The choice of policy for the formation of current assets of the enterprise.

Such a policy should reflect the general philosophy financial management enterprise from the standpoint of an acceptable ratio of profitability and risk.

III. Optimization of the volume of current assets.

At this stage, a system of measures is determined to reduce the duration of the production and financial cycles of the enterprise, which should not lead to a decrease in production and sales volumes. It also determines the total amount of current assets for the coming period:

OAp = ZSp + ZGp + DZp + DAP + Pp, (4)

where OAP - the total volume of current assets of the enterprise at the end of the upcoming period under consideration;

ZSp - the sum of stocks of raw materials and materials at the end of the forthcoming period;

ZGp - the amount of stocks of finished products at the end of the upcoming period (including the recalculated volume of work in progress);

DZp - the amount of current receivables at the end of the forthcoming period;

DAp - the amount of monetary assets at the end of the forthcoming period;

Pp - the amount of other current assets at the end of the forthcoming period.

IV. Optimization of the ratio of the constant and variable parts of current assets. The need for certain types of current assets and their amount as a whole varies significantly depending on seasonal and other features of the existence of operating activities. Therefore, in the process of managing current assets, their seasonal (or other cyclical) component should be determined, which is the difference between the maximum and minimum demand for them throughout the year.

V. Ensuring the necessary liquidity of current assets is achieved by the correct ratio of the share of current assets in the form of cash, highly - and medium liquid assets.

VI. Ensuring the necessary profitability of current assets is achieved by timely use of the temporarily free balance of cash assets to form an effective portfolio of short-term financial investments.

VII. Minimization of losses of current assets in the course of their use. At this stage, measures are developed to reduce the risk of losses from various factors (primarily inflationary and related to the possibility of non-return of receivables).

VIII. The choice of forms and sources of financing of current assets.

On this stage the cost of attracting various sources of financing is taken into account.

Sources of financing of current assets are indistinguishable in the process of capital circulation. The choice of appropriate sources of financing ultimately determines the relationship between the level of efficiency in the use of capital and the level of risk financial stability and solvency of the enterprise.

The division of current assets into own and borrowed indicates the sources of origin and forms of providing the enterprise with current assets for permanent or temporary use.

Own current assets are formed at the expense of equity enterprises (authorized capital, reserve capital, retained earnings, etc.), and are in permanent use. The enterprise's need for its own current assets is an object of planning and is reflected in its financial plan.

The coefficient of security with own assets of the total value of current assets:

Ko \u003d Coa / OA, (5)

where Ko is the coefficient of provision with own assets,

Cav - own current assets,

OA - the value of current assets, i.e. p.290 balance sheet.

Borrowed current assets are formed on the basis of bank loans and accounts payable. All borrowed assets are provided for temporary use. One part of these assets (credits and loans) is paid, the other (accounts payable) is usually free.

The purposes and nature of the use of certain types of current assets have significant distinctive features. Therefore, in enterprises with a large volume of used current assets, they are divided into main types.

Consider the features of management certain types current assets of the enterprise.

One of the main types of current assets is the production stocks of the enterprise, which include raw materials and materials, work in progress, finished products and other stocks.

Inventory management can be conditionally divided into two parts16:

· The first part is the preparation of reports on reserves and the processing of other data related to the current control of their level.

· the second part - periodic monitoring of stocks.

Efficient inventory management allows you to reduce the duration of the production and the entire operating cycle, reduce the current costs of their storage, release part of the financial resources from the current economic turnover, reinvesting them in other assets. Ensuring this efficiency is achieved through the development and implementation of a special financial policy for inventory management.

The inventory management policy is part of the overall policy of managing the current assets of the enterprise, which consists in optimizing the overall size and structure of inventories, minimizing the cost of their maintenance and ensuring effective control over their movement.

The development of a stock management policy covers a number of sequentially performed works, the main of which are the following:

1. analysis of stocks of inventory items in the previous period;

2. determination of the goals of the formation of reserves;

3. optimization of the size of the main groups of current stocks;

4. justification accounting policy stocks;

5. building effective systems for monitoring the movement of stocks at the enterprise;

The fixed assets of an industrial enterprise (association) are a set of material and material values ​​created by social labor, participating in the production process for a long time in an unchanged natural form and transferring their value to manufactured products in parts as they wear out.

Despite the fact that non-production fixed assets do not have any direct impact on the volume of production, the growth of labor productivity, the constant increase in these funds is associated with an improvement in the well-being of the employees of the enterprise, an increase in the material and cultural standard of their life, which ultimately affects the result of the enterprise. Fixed assets are the most important and predominant part of all funds in industry (meaning fixed and circulating funds, as well as circulation funds). They determine the production capacity of enterprises, characterize their technical equipment, are directly related to labor productivity, mechanization, automation of production, production costs, profit and profitability.

The company's working capital is economic category in which many theoretical and practical aspects are intertwined. Among them, the question of the essence, significance and foundations of the organization of working capital is very important. To working capital industrial enterprises include part of the means of production, the material elements of which, in the process of labor, in contrast to the main production assets, are spent in each production cycle, and their value is transferred to the product of labor entirely and immediately. The material elements of circulating assets in the process of labor undergo changes in their natural form and physical and chemical means. They lose their use value as they are consumed in production. negotiable production assets consists of three parts: inventories, work in progress and semi-finished products own production, Future expenses.

Funds of circulation serve the sphere of production. These include finished goods in stock, goods in transit, cash and funds in settlements with consumers of products, in particular, receivables.

So, working capital is advanced in monetary form value, which takes the form of working capital and circulation funds in the process of a planned circulation of funds, necessary to maintain the continuity of the circulation and returns to its original form after its completion

internal environment makes decisions

The dotted line between performance and external reward means that there may be a relationship between the performance of an employee and the rewards given to him. The fact is that these rewards reflect the opportunities for reward determined by the manager for this employee and the organization as a whole. The dotted line between performance and rewards perceived as fair (8) is used to show that, in accordance with the theory of justice, people have their own assessment of the degree of fairness of the reward given out for certain results. Satisfaction (9) is the result of external and internal rewards, taking into account their fairness (8). Satisfaction is a measure of how valuable a reward really is (1). This evaluation will influence the person's perception of future situations.

The deviations that the system must respond to in order to achieve its goals can be caused by both external and internal factors. Among the internal factors should be attributed the problems associated with the variables described in Chap. 3. External factors - this is everything that affects the organization from its environment - competition, the adoption of new laws, changes in technology, the deterioration of the general economic situation, changes in the system of cultural values ​​and much more that we discussed earlier. It is perfectly acceptable to view management primarily as an attempt to ensure that the organization functions as a system with effective feedback, i.e. as a system that provides output characteristics at a given level, despite the influence of external and internal deflecting factors. However, as we have already understood, good management goes far beyond simply striving to ensure the status quo and respond appropriately to emerging challenges. If an organization does not strive to adapt and improve its performance from the outset, it is unlikely to remain effective in the long term.

Economics studies the external and internal relations of the oil and gas industries, their features and the most important phenomena in their activities. Finally, this science studies the results of the impact of the level and performance of work oil and gas industries on the indicators of the development of the national economy of the country and the achievement of the goals set by the acceleration of the socio-economic development of the USSR. On this basis, directions should be determined for improving the work of branches in the interests of the national economy.

Now accounting began to be divided into two subsystems - external - financial and internal - managerial (production, operational). Such a division is due to the difference in the goals and objectives of external and internal accounting.

Significant signals are understood as the correct reactions to which, more than others, advance the HMS, the human operator, towards achieving the goal. Significant signals are executed, as a rule, with large external and internal restrictions. The possibility of approaching (achieving) the goal and the complexity of its implementation cause a special emotional mood, motive in a person, significantly increase his professional activity. This helps him to update and perform those actions from which

The concepts of external and internal efficiency are closely related, since the goals of the whole society and the goals of the educational system itself largely coincide. But these concepts must be distinguished, since the external effectiveness of investment in education characterizes the ratio of the costs of education and the results that are achieved through the implementation of society's goals. Thus, the result of education in this case is assessed on the basis of how socially and economically productive people who have received an education turn out to be, how well education system prepares its graduates to fulfill their role in society, to what extent education satisfies the needs of society in the labor force and promotes employment.

For practical activities leaders needed various types. Observations of changes in the requirements for managers reveal specific knowledge, character traits and skills to implement the set goals. Practice imposes a much wider range of requirements on top-ranking managers. Often, all possible requirements cannot be realized in one person. However, the recruitment of several managers, each of which complements the other, focusing on a particular management subsystem, allows solving this problem. Depending on the strategic and tactical goals, on the characteristics of the composition and combination of factors of the external and internal environment of a given enterprise, it requires different types of leaders.

It can be seen from this that the transition from borrowed capital according to the time of circulation - long-term and short-term to the division of borrowed capital into external and internal pursues a specific goal to reflect the participation of borrowed funds only from the outside and show the impact of borrowed funds related directly to the financial and economic activities of this enterprise.

Failure to comply with these conditions inevitably leads to borrowing either from outside or already borrowed funds. The prompt fulfillment by the buyer of its obligations to this enterprise allows the enterprise itself to fulfill its obligations to repay external and internal debt, create the necessary conditions for replenishment for development at the right time and in the right amount.

The gap between external and internal currency depreciation, i.e. the dynamics of its exchange rate and purchasing power is important for the IEO. If the internal inflationary depreciation of money outstrips the depreciation of the currency, then, other things being equal, the import of goods is encouraged in order to sell them on the national market at high prices. If the external depreciation of the currency overtakes the internal one caused by inflation, then conditions arise for currency dumping - mass export of goods at prices below the world average, associated with the fall in the purchasing power of money lagging behind the depreciation of their exchange rate, in order to force out competitors in foreign markets. Currency dumping is characterized by the following: 1) the exporter, buying goods in the domestic market at prices that have risen under the influence of inflation, sells them on the foreign market for a more stable currency at prices below the world average; The dumping price may be lower than the production price or cost. However, too low prices are unprofitable for exporters, since competition with national goods may arise as a result of their re-export by foreign counterparties.

Depending on the purpose (purposes of compilation), reporting can be external and internal. External reporting serves as a means of informing external users - interested individuals and legal entities- about the nature of the activity, profitability and property status of the enterprise. Drawing up internal (intra-economic) reporting is caused by the need for intra-company management.

By planning, we will understand the process of developing and adopting targets of a quantitative and qualitative nature and determining the ways to most effectively achieve them [Kovalev, 1999, p. 278]. The result of planning is a plan or a set (system) of plans. The plan is the result of an orderly process that defines the parameters for achieving goals in the future. Planning acts as an effective tool for achieving the set goals through the adoption of coordinated measures in a changing external and internal environment. The ultimate goal of planning is to timely identify means and alternatives that would reduce the risk of making erroneous decisions.

Standards are divided into external and internal standards. External standards determine the organization of audit activities, are the main element of the system of its regulation. Internal standards are developed in audit firms and used for various purposes.

In the economic literature, audit is divided into two types external and internal. At the same time, the concept of "audit" is associated with checks performed by an auditor who is fully independent of the owners, shareholders and executive bodies of an economic entity in order to express an objective opinion on the reliability of reporting. Consider from these positions the proposed types of audit.

Usually, only one argument is put forward in favor of division. Different users, in this case external and internal, need different data and therefore different methodology should be used. However, if one argues consistently, then it will be necessary to recognize that both external and internal users are heterogeneous. Among the external ones, suppliers, bankers, tax authorities stand out, and they have very different goals among the internal ones - employees, administration, owners, who also have different goals. From here the conclusion should follow how many users and how many accounts. But this is an absurd and unrealistic approach. The economic processes of any enterprise are of a holistic nature and accounting, reflecting them, can only be unified. How these processes will be reflected in the accounting system is another matter. And here accounting should highlight the interests of various groups.

Based on the methodology for generating information for external and internal users, the Concept clearly defines the goals of accounting, confirms adherence to the fundamental principles of global accounting practice. In particular, the principles of quantitative reflection (measurement) of the autonomy of the organization of the continuity of the activities of an operating enterprise of the reporting period, the accrual of caution in assessing (conservatism) the constancy of materiality.

The purpose of external and internal comparability of taxation in the course of scientific and practical research and development of the strategy of tax legal relations is the tax classification. Its necessity is also predetermined by the variety of tax forms and applied tax regimes. The division of all types of taxes into groups is carried out in accordance with objective classification criteria. These signs take into account differences in taxes depending on the specifics of their calculation, payment, attribution to costs or results of production activities, reimbursement at the expense of an external counterparty (tax transfer).

SUBSYSTEM OF PLANNING AND CONTROL (PLANNING AND ONTROL SUBSYSTEM) - a unit that receives information from the production subsystem about the state of the system and work in progress. Based on the complex information received from the external and internal environment, the planning and control subsystem makes decisions on long-term goals and functions.

TYPES OF INNOVATIVE STRUCTURES - the main structural and classification units that carry out research, development, design work etc. included in