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Educational manual. — 2nd ed., add. - M.: Infra-m, 2008.
The training manual reveals the main provisions of the entire complex of problems associated with the formation of a material and technical base, ensuring an economically justified relationship between labor and material elements of production, and managing the economic activities of an enterprise for the production and sale of finished products.
For university students.
Fundamentals of the formation of a market economy.
Transferring the economy to the principles of market relations.
New management methods.
Entrepreneurship, competition and its types.
Types of markets taking into account competition.
Product policy.
Development of a production plan.
Assessment of the level of competitiveness of a product.
and production.
Market potential, market penetration, segmentation, segment and market capacity.
Formation of supply and demand.
Demand as an economic category.
Law of demand.
Offer. Law of supply.
Analysis of supply and demand.
Elasticity of demand.
The relationship between the elasticity coefficient and capital investments.
Cross elasticity.
Economics of an industrial enterprise.
Basic production assets.
Fixed production assets are the technical base of the enterprise.
Classification, structure and movement of fixed production assets.
Valuation of fixed production assets.
Depreciation.
Indicators of the use of fixed production assets.
Organization of repairs.
Rental of fixed production assets.
Specific capital intensity is the basis for determining the need for OPF.
Production capacity and equipment performance.
Production capacity is a tool for planning production volume.
Reserve of current production capacity.
Equipment performance.
Production area.
Working capital.
Concept, composition and structure of working capital.
Standardized and non-standardized negotiables.
facilities.
Indicators of the use of working capital.
Labor productivity.
Concept and indicators of labor productivity.
Classification of factors.
Reserves for growth of labor productivity.
Cost of industrial products.
Concept and structure of cost.
Classification and grouping of costs.
Accounting for cost changes.

Ways to reduce costs.
Pricing.
Concept and types of prices.
Price regulation.
The procedure for pricing.
Price and quality.
Tax policy.
General provisions.
Tax sanctions.
Production efficiency.
Profit, its economic content, types and methods of determination.
Profitability and factors influencing its increase.
System of organizational and technical measures to improve production efficiency.
Indicators of the use of the financial and economic potential of the enterprise.
Economic efficiency of capital investments and investment projects.
Absolute economic efficiency capital investments.
Comparative economic efficiency.
Economic efficiency of improving the quality of industrial products.
Time factor.
Budget efficiency.
Economic analysis economic activity industrial enterprise.
Technical and economic indicators.
Analysis of plan implementation for profitability.
Product cost analysis.
Analysis quality characteristics products.
Rhythmicity analysis.
Analysis of the technical development of the enterprise.
Analysis of the production program.
Analysis of the use of fixed production assets.
Analysis of the use of existing production facilities.
Analysis of working capital.
Labor productivity analysis.
Analysis of nomenclature shifts and costs.
for production of products.
Analysis of financial activities.
Organization and management of industrial production.
Specialization and cooperation of industrial production.
The essence of specialization.
Types of specialization.
Specialization indicator system.
Cooperation.
Concentration and combination of industrial production.
Concentration of industrial production.
Combination.
Indicators of the use of the organizational potential of the enterprise.
Industrial production management.
Control mechanism.
Production program of the enterprise.
Production planning.
Control and regulation.
Coordination of elements of the management system and information support (controlling).
Repair management.
Personnel Management.
Personnel management system.
Regularities and basic principles of management.
State personnel policy.
Strategic personnel management.
Personnel planning.
Planning and forecasting.
labor resource needs of the enterprise.
Structural factors.
Social service planning.
Evaluation of the performance of enterprise personnel.
Logistics.
Functional section.
Purchasing logistics.
Logistics of production processes.
Sales logistics.
Inventory logistics.
Warehousing logistics.
Transport logistics.
Organization of logistics management.
In-production planning.
The essence of in-production planning.
Strategic planning.
Tactical planning.
Production plan.
Annual production program.
Planning of labor resource requirements.
Product cost planning.
Operational production management.
Marketing research.
Marketing concept.
Marketing strategy.
Market priorities and classification of market demand situations.
Price policy.
Determining market capacity.
Marketing management and organization of marketing services.
Management of innovation processes.
Fundamentals of the innovation process.
Classification of innovations.
Financing of innovation activities.
Innovative activity.
Costs of innovation activities.
Investment policy of an industrial enterprise.
Investments and their varieties.
Directions for assessing investment projects.
Investment policy goals.
Sources of investment.

Ufa State Aviation Technical University

Institute of economics and management

Department of Business Economics

WORKBOOK

for full-time students

by discipline

Economics of the company

Student _____________________________________________________

Groups ______________________

Compiled by: Pakutina N.A.

Teacher: Pakutina Natalya Anatolyevna , Ph.D., Associate Professor, Department of Economics

(room 3-301, tel. 272-53-88)

DISTRIBUTION OF HOURS BY TYPE OF STUDIES

Kinds academic work

Number of hours

Total labor intensity of the discipline

Auditory lessons

Practical lessons

Laboratory works

Independent work of students

Type of final control

Bibliography

    Zaitsev, N. L. Economics, organization and enterprise management: tutorial/ N. L. Zaitsev; State University management.- 2nd ed., add. - Moscow: INFRA-M, 2010 .- 455 p.

    Sergeev, I. V. Economics of organizations (enterprises): textbook / I. V. Sergeev, I. I. Veretennikova; edited by I. V. Sergeeva. - 3rd ed., revised. and additional - Moscow: Prospekt, 2010 .- 560 p.

    Gribov, V. D. Economics of an organization (enterprise): textbook / V. D. Gribov, V. P. Gruzinov, V. A. Kuzmenko. - 3rd ed. erased - M.: Knorus, 2010 .- 407 p.

    Gribov, V. D. Enterprise economics: textbook + workshop: textbook / V. D. Gribov, V. P. Gruzinov.- Ed. 3rd, revised and additional - M.: Finance and Statistics, 2006.- 336 p.

    Ivanov, I. N. Organization of production at industrial enterprises: textbook / I. N. Ivanov. - M.: INFRA-M, 2008. - 350 p.

Topic 1. Production program and production capacity of the enterprise

Enterprise production program (PPP) - ________________________

Planning and accounting for the implementation of the production program is carried out in natural, conditionally natural, cost and labor terms.

Natural indicators of PPP - __________________________________________

________________________________________________________________________

Labor indicators of the PPP - _____________________________________________

Cost indicators of PPP are volume commercial products, the volume of gross output, the volume of products sold and the volume of net and conditionally pure products.

Commercial products (TP) - ________________________________________________

The composition of commercial products includes:

    cost of finished products and spare parts for them;

    the cost of semi-finished products of its own production and products of auxiliary workshops for external sales;

    the cost of semi-finished products and products for supply to your capital construction and non-industrial farms of your enterprise;

    cost of non-standard equipment, fixtures, etc. general purpose of its production, included in the fixed assets of the enterprise or sold externally;

    the cost of services and work of an industrial nature on orders from outside or for non-industrial farms and organizations of one’s own enterprise, including capital work. equipment repair and Vehicle of your enterprise.

Gross output (GP) - ________________________________________________

________________________________________________________________________

________________________________________________________________________________________________________________________________________________

Where TP– commercial products; WIPn, NZPk– the remains of work in progress, semi-finished products and tools of their production at the beginning and at the end of the planning period.

Sold products (RP) - ________________________________________

Cash receipts associated with the disposal of fixed assets, tangible current and intangible assets, the sale value of foreign currency assets, securities are not included in the proceeds from the sale of products, but are considered as income or losses and are taken into account when determining the total (balance sheet) profit.

RP=O N +TP-O TO

Where O N and O K are the balances of unsold products at the beginning and end of the planning period

The balance of unsold products at the beginning of the year includes:

    finished products in the warehouse, including shipped goods, the documents for which have not been transferred to the bank;

    shipped goods for which payment was not due;

    shipped goods not paid for on time by the buyer;

    goods in safe custody of the buyer.

At the end of the year, the balance of unsold products is taken into account only for finished products in the warehouse and shipped goods for which payment has not yet arrived.

Volume of net production (NP) - __________________________________________

________________________________________________________________________________________________________________________________________________

ChP=TP-MZ-A r

Where MOH - cost of material costs (raw materials, purchased products, fuel, energy and semi-finished products), A r - the amount of depreciation of fixed assets.

Volume of conditionally pure products (CPP):

UChP=TP-MZ

Example 1. In the reporting period, the enterprise produced products A in the amount of 200 pcs., products B - 300 pcs. The price of product A is 1,800 rubles, product B is 2,580 rubles.

The cost of industrial services provided to third-party enterprises is RUB 37,500. The balance of work in progress at the beginning of the year was 53,000 rubles, at the end of the year 75,000 rubles.

Along with the main products, containers were produced in the amount of 12,000 rubles, including for external distribution in the amount of 8,000 rubles.

Determine: volume of commodity, gross and sold products.

Solution:

The volume of commercial products (TP) at a given enterprise includes the cost of manufactured products (in wholesale prices of the enterprise), the cost of industrial services provided to third-party enterprises and the cost of packaging intended for external sales.

The volume of gross output (GP) differs from commodity output by the amount of change in work in progress and the cost of packaging produced for one’s needs.

The volume of sold products (RP) differs from commodity products by the amount of changes in the balances of unsold products in the warehouse at the beginning and end of the year. This information is not provided in the problem statement, so the volume of products sold will be equal to the volume of marketable products.

The basis for calculating the production program of an enterprise is the production capacity of the enterprise.

Production capacity of an enterprise, workshop or production site (PM) - _________________________________________________________

________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

The production capacity of an enterprise is determined by the capacity of production units: workshops, sections. The production capacity of workshops and sections is determined by the capacity of the main technological equipment.

Production capacity (PM) of a workshop or site equipped with the same type subject-specific equipment, determined by the formula:

Where t B is the number of weekends and holidays per year;

t К.Р – number of days of major and scheduled maintenance repairs, if they are carried out during working hours;

KSM – number of equipment shifts per day;

t SM – shift duration;

P PR – percentage of planned current downtime.

Productive capacity workshops for mass and large-scale production determined based on the planned (effective) fund of time, rhythm or cycle of operation of the conveyors:

Where F PL– planned equipment operating time, min.; t units– time required to produce a unit of product, min; N– average annual quantity of equipment of the same type.

The compliance of the throughput capacity of leading workshops, sections and other parts of the enterprise is determined by calculating enterprise capacity contingency coefficient(K C) according to the following formula:

There are several types of enterprise production capacities: input capacity, output capacity, design capacity and average annual capacity.

Under input power (PM input ) - _________________________________________

________________________________________________________________________________________________________________________________________________

Under output power (PM out ) - ______________________________________

________________________________________________________________________________________________________________________________________________

Where PM n.g.– capacity of the enterprise at the beginning of the year; PM bb– capacity of facilities commissioned during the year; PM vyv– capacity of facilities decommissioned during the year;

Design capacity (PM etc ) – ____________________________________________

________________________________________________________________________

Average annual power (AP) avg. ) – _______________________________________

________________________________________________________________________

________________________________________________________________________

Where V fact– actual volume of production, PM nom– rated production capacity.

Example 3. As of January 1, the production capacity of the workshop was 11 thousand products. According to the reconstruction plan, from April 1, production capacity should increase by 5 thousand products, and in September by another 300 products. Determine the output and average annual capacity of the workshop.

Solution:

The output refers to the capacity of the workshop at the end of the year, taking into account the input and output capacities. In this workshop, power output was not provided, thus:

Average annual capacity is the capacity that an enterprise, workshop or site will have on average for the billing period or for the year: