In the process of work, the management of the enterprise makes various decisions. They relate, in particular, to the assortment of products, the markets to which it is supposed to enter, the issues of strengthening one's position in the competition, the choice of the optimal technology, materials, etc. Activities that are aimed at solving these problems are called the business policy of the enterprise.

The system of the firm's goals

As you know, any enterprise is created to make a profit. However, this is far from the only desire of the owner of the company. In addition to the desire to receive income, there should be strategic goals firms. These include:

1. Conquering or retaining the largest possible sales sector for your product.
2. Improving the quality of products.
3. Entering a leading position in the field of technological support.
4. Maximum use of financial, raw materials and labor resources.
5. Increasing the profitability of operations.
6. Achieving the highest possible employment.

Implementation plan

The main goals of the company are achieved in stages. The work plan of the enterprise includes the following stages:

Mission statement

The enterprise must clearly understand the tasks that will be solved in the course of work. The objectives of the firm must correspond to the goods (services) supplied to consumers, existing technologies. This takes into account the influence of external factors. The mission statement should include a description of the company's culture, a characteristic of the working atmosphere.

The importance of the mission

Individual leaders do not worry about its choice and formulation. If you ask some of them what the firms are, then the answer will be obvious - to get the maximum income. Meanwhile, the choice of making a profit as the mission of the enterprise is unfortunate. important for any company. However, its receipt is exclusively internal task enterprises. The firm is, in its essence, an open structure. She can only survive if she meets specific external needs. To make a profit, a company needs to analyze the state of the environment in which it operates. That is why the goals of the firm are determined by external factors. To select a suitable mission, the management needs to answer 2 questions: "Who are the company's clients?" and "What customer needs is the business able to meet?" Any entity that uses the goods created by the company will act as a consumer.

Nuances

The need to articulate the goals of the firm has been recognized for a long time. G. Ford, setting up the enterprise, chose to provide cheap transport to people as a mission. Making a profit is a rather narrow goal of the company. Her choice limits the leader's ability to consider acceptable alternatives in the decision-making process. This, in turn, can lead to the fact that key factors can be ignored. Accordingly, subsequent decisions may contribute to a decrease in performance.

Difficulty of choice

Many non-profit structures have a fairly large customer base... In this regard, it is rather difficult for them to formulate their mission. In this case, you can pay attention to the institutions under the Government. Thus, it is believed that the Ministry of Commerce provides assistance to the entities involved in the implementation. In practice, in addition to solving the tasks of supporting entrepreneurship, this institution should also meet the needs of the public and the Government itself. Despite the difficulties, the non-profit structure needs to formulate an appropriate mission for itself, taking into account the needs of its clients. Leaders of small companies should have a clear understanding of the company's goals in the market. The danger here lies in choosing a mission that is too difficult. For example, a giant like IBM not only can, but must strive to meet the needs of the vast information community. At the same time, a newcomer to this industry will be limited to providing software or equipment for processing a small amount of data.

Tasks

They are consistent with the purpose of the firm. The objectives are to achieve the indicators that are planned for a specific period. Their volume will be determined taking into account the interests of the owner of the company, the amount of capital, external and internal factors. The owner of the enterprise has the right to set tasks for the personnel. At the same time, its status does not matter. He can be a private person, shareholder or government agency.

List of tasks

It can include various items, depending on the specifics of the enterprise. The tasks of the company include:

As you can see, making a profit is included in the list of tasks of the enterprise, not goals. This proves once again that income generation cannot be a key area of ​​work.

Formation of the purpose of the company

It is carried out in accordance with a number of principles. The objectives of the firm should:

1. Be real and achievable.
2. Be clear and unambiguous.
3. Have a specific time frame for reaching.
4. Motivate work in the right direction.
5. Focused on a specific effect.
6. Be available for correction and verification.

Any enterprise, when developing its business policy, performs an analysis of the environment of existence. It identifies critical elements that can affect the company's ability to accomplish tasks and achieve planned goals.

External factors

They are consumers, suppliers, population and government agencies. State external environment has a direct impact on the efficiency of the firm. For example, consumer demand will affect production volumes. The higher it is, the greater the amount of products produced. The external environment includes work and common area... The first consists of elements with which the enterprise has direct contact. For each company, the working environment may be more or less the same, depending on the overall direction of business policy and industry. Consumers, competitors, suppliers form the immediate environment. Everything else belongs to the general environment. It is formed from political, social, technological, economic factors. The general environment influences the strategy of the company, the choice of development directions. At the same time, the company takes into account the impact of the work environment on its capabilities.

Internal factors

They are personnel, production assets, financial and informational resources... The result of the interaction of these factors is expressed in finished products (services provided, works performed). Internal environment includes departments, elements, services directly involved in production activities... Changes in the composition of these components have an impact on the direction of the enterprise. Taken together, internal and external factors form the organizational environment of the company.

Conclusion

A strategy is formulated for the implementation of the assigned tasks at the enterprise. It includes various means or ways to achieve goals. The development of a set of alternative options is carried out according to the results integrated analysis the work of the enterprise, competitors, customer needs. is an integral element. Development of tasks can be carried out for different periods. They can be short-term or long-term. The strategy must be flexible. This is especially true in modern conditions... When setting goals, an enterprise must soberly assess its resources and capabilities. Often, companies take on as much as they can't. As a result, it is not only the reputation of the company that suffers. Rash steps that do not correspond to the specifics and capabilities of the company goals often lead to large debts to counterparties, bankruptcy. In order to avoid such problems, it is necessary to approach the choice of your mission with all responsibility.

Introduction

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

In order to successfully manage an enterprise, it is necessary to clearly understand the main mechanisms and patterns by which economic activity businesses to look out for. In other words, you must have enough high level competence in business economics.

The main task of the enterprise in all cases is to generate income through the sale of manufactured products to consumers (work performed, services rendered). On the basis of 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 must be organized economic indicators activities of the enterprise and planning of its production and economic activities.

In this course work, the main economic categories and indicators that can be used to evaluate the activities of the enterprise from various angles are considered and the main technical and economic indicators of the enterprise are calculated on the basis of the proposed data.

Methodological framework for implementation term paper are tutorials and materials periodicals on the economics of the enterprise of the enterprise, research of domestic and foreign scientists in the field of development of the efficiency of enterprises.

The concept of an enterprise, the goals and objectives of its activities

Before proceeding to consider the essence of the enterprise, the definition of the term "enterprise" should be given.

An enterprise is a separate specialized unit, the basis of which is a professionally organized labor collective, capable, using the means of production at its disposal, to manufacture the products necessary for consumers (perform work, provide services) for the corresponding purpose, profile and assortment.

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

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

The enterprise is the primary link in economic system the state. The enterprise produces goods, performs work, renders services; jobs are created that provide employment able-bodied population and consumer demand. The company 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. The 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 kind of products the 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 is an employee, realizing his creative potential contributes to social production... Here he receives remuneration for his work, financially supporting himself and his family members.

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

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

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

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

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

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

Governments set the rules economic behavior enterprises through a system of laws and normative documents regulating and regulating their activities.

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

In a centralized, directive system of management, an enterprise is an economic entity that has the rights of a legal entity, which, based on the use of property by the labor collective, produces and sells products, develops according to a plan, works on the basis of cost 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, is carried out at its own risk and under its own property responsibility. There are three significant differences in the above definitions.

The first is complete independence in a market economy and limited independence in a directive. The second is the purpose of the activity: profitable job in the market environment and product release - in centralized system government controlled. 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 model of management into a social-market system is called a transitional economy.

In a transitional economy, an enterprise is influenced by both market factors and prescriptive 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 an enterprise is people, means of production, information and money. The result of the interaction of the components of the internal environment is finished products(work performed, services rendered) (Fig. 1).

Fig. 1. Internal environment of the enterprise

The external environment, which directly determines the efficiency of the enterprise, is, first of all, 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. 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 to consumers (work performed, services rendered). On the basis of 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 company 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 government orders, as well as concluding contracts and making settlements with suppliers of the required production resources.

The main functions of the enterprise include:

production of products for industrial and personal consumption;

sale and delivery of products to consumers;

after-sales service of products;

material and technical support of production at the enterprise;

management and organization of personnel work at the enterprise;

all-round development and growth of production volumes at the enterprise;

entrepreneurship;

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

compliance with applicable standards, regulations, government laws.

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

the size of the enterprise;

industry affiliation;

degrees of specialization and cooperation;

availability of social infrastructure;

forms of ownership.

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

Enterprises can be composed of a number of structural units and structural units performing certain stages of the production process (main shops, sections) or preparing conditions for the manufacture of products (auxiliary shops). In a number of industries (coal, sugar, alcohol, etc.), the main production process is not subdivided into shops. Such enterprises have a shopless structure and are subdivided into sections. For the most part, small enterprises do not have a workshop division.

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

By forms of ownership, enterprises are state and private. If in authorized capital a business entity has a share of public and private property, then such an enterprise has a mixed form of ownership. Communal and Republican are varieties state form property. 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 fulfill 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 enterprise ownership: collective, joint, shared, public, national. Such interpretations of ownership are highly controversial.

According to the forms of management, the enterprises act as an open and closed joint-stock company, a company with limited liability, additional liability company, unitary enterprise, leased enterprise, cooperative, general and limited partnership and others. The specifics of the operation of the leased enterprise are specified in the lease agreement between the lessee and the owner-lessor. The cooperative provides for the participation in the joint work of the members of the cooperative. Partnership with full responsibility in front of third parties is rare. The most common forms of business are joint stock company (JSC) and limited liability company or partnership (LLC). The procedure for the formation of property, distribution of profits and responsibility between the participants in the company is established in the charter. Compensation for damage to third parties in bankruptcy is carried out within equity capital... The sequence of satisfaction of creditors' claims is regulated by national legislation. The main difference between joint stock company and a limited liability company consists in the fact that the JSC issues shares for the amount of the authorized capital, issues them to their owners, a register of shareholders is kept, and in the LLC the share contribution of the owners is set as a percentage.

Enterprises are grouped by size as large, medium and small. The signs of attribution of enterprises to one of the subgroups are indicated in legislative or by-laws. Small businesses with a small headcount, profits, or sales have incentives over large ones in the form of tax breaks or other incentive mechanisms to help develop and strengthen small businesses.

According to the participation of foreign capital, enterprises are divided into joint, foreign and foreign. Joint venture located on the territory of the country, has a share in the authorized capital owned by foreign investors. A foreign enterprise is represented by national capital exported from the state as a contribution to authorized capital an enterprise registered in another country. The foreign company has one hundred percent of the authorized capital owned by legal or individuals other states.

On a sectoral basis, enterprises belong to the sphere of material production - industry, construction, Agriculture, communication, transport; and intangible production - health care, education, trade, science, culture and others. In turn, each industry is subdivided into sub-sectors. For example, in industry based on the nature of raw materials or purpose finished product the coal industry, energy, metallurgy, mechanical engineering, chemical, light and food industry, production building materials... In mechanical engineering, machine tools, automotive, tractor, instrument making, etc. are distinguished. Industry classification can be aggregated and detailed. It is used to statistically characterize the structure of enterprises and their performance indicators.

By the types of associations, enterprises are included in production, republican, regional, national or transnational companies. There are such varieties - concern, consortium, holding. The concern includes enterprises belonging to one (or several) industries. In addition to enterprises, the consortium includes banking, financial and insurance structures. The holding is created by the owners to manage the controlling stake in the subordinate enterprises. The financial and industrial group combines industrial and banking capital.

By the types of splitting, subsidiaries, branches and other structures are distinguished with a settlement account and a separate balance sheet or without them, with or without the right of a legal entity.

According to the purpose of their activities, enterprises are divided into commercial (focused on increasing profits and capital), non-commercial (performing other statutory tasks) or mixed.

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

• what product or range of products should be produced and sold;
• which markets should be entered with this and how to strengthen their positions in the market;
• how to choose the optimal production technology;
• what to buy and how to use them;
• how to distribute the available models and;
• what the enterprise prefers (should) achieve in relation to the technical characteristics of the manufactured product, its quality, production efficiency.

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

The main goals of the enterprise can be:

• win or retain a large share of any market for your product;
• achieve a higher quality of your product;
• lead the industry in technology;
• maximize the use of available raw materials, human and financial resources;
• increase 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. establishment of timely clear, which the firm is going to achieve as a result of its main goal of activity;
2. determination of the main strategic directions and actions that the company must carry out in order to achieve its goals. This takes into account two main factors:
   • how and to what extent external factors will affect the enterprise in the course of its activities;
   • what are the available weaknesses enterprise and its internal capabilities. To what extent will the former be overcome and the latter potentially used;
3. development of a flexible system long-term planning that fits into the structure of the enterprise (definition of a strategy that will ensure the achievement of the set goals).

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

Strategy 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 set goals.

Enterprise objectives- to achieve the results that are expected to be obtained within the planning period. They are determined by the interests of the owner, the size 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, government agencies or shareholders).

Tasks operating enterprise are:

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

The most important task of the enterprise in all cases is receiving income through the sale of manufactured products to consumers(work performed, services rendered). On the basis of 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 purpose of the company

Policy, like strategy, belongs to the category of funds. The policy answers the question: how should tasks be accomplished?.

At the firm, certain requirements are imposed on the process of formulating goals:

• goals must be achievable and realistic;
• goals must be clear and unambiguous;
• 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 execution actions in the right direction;
• the goal must be formulated and formalized;
• goals individual and group goals of the enterprise and the firm must be compatible;
• goals are targeted at a specific effect and should be suitable for verification and adjustment.

When formulating goals, any enterprise necessarily analyzes the environment of its existence. Analyzing an organization's environment is the process of determining the critical important elements external and internal environment that can influence the ability of the firm to achieve its goals. When analyzing the environment, firms distinguish between internal and external environment.

Internal environmental factors enterprises are personnel, means of production, information and monetary 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 production process and include marketing, management, personnel, organization of the activity process, motivation. Changes in these elements to one degree or another determine the activities of the firm. These are the elements that the firm directly affects.

Factors enterprises are 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, government, competitors, society, nature, financial instruments, fiscal policy. The external environment consists of a work environment and a general environment.

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

General environment forms the strategy of the company and determines the direction of its development. At the same time, the firm 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 ways. However, they have characteristics common to all organizations. One of the most significant characteristics of an organization is its 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 conditions and factors that arise in the environment regardless of the activities of the organization, one way or another affecting it.
Distinguish between 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 factors of direct and indirect impact.

To factors of direct influence include suppliers of resources, consumers, competitors, labor resources, the state, trade unions, shareholders (if the enterprise is a joint-stock company), which have a direct impact on the activities of the organization;
To factors of indirect impact include factors that do not directly affect the activities of the organization, but they should be taken into account in order to develop the correct 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, regulatory and technical base; international agreements concluded by the government in the field of tariffs and trade, etc .;
2) economic forces - the rate of inflation; the level of employment of labor resources; international balance of payments; interest and tax rates; the size and dynamics of GDP; labor productivity, etc .;
3) social factors external environment - the attitude of the population to work and the quality of life; customs and traditions existing in society; mentality of society; level of education, etc .;
4) technological factors - Opportunities associated with the development of science and technology, which make it possible to quickly reorganize to the production and implementation of a technologically promising product, to predict the moment of abandonment of the technology used.
INTERNAL ENVIRONMENT OF THE ORGANIZATION - it is the 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 the strengths and weaknesses of its 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 the external threat and danger. The internal environment of organizations includes the following main elements:
Production : volume, structure, production rates; product range; provision of raw materials and materials, the level of stocks, the speed of their use; available equipment park and the degree of its use, reserve capacities; ecology of production; quality control; patents, trade marks etc.
Staff: structure, qualifications, quantitative composition of employees, labor productivity, staff turnover, labor costs, interests and needs of employees.
Organization of management: organizational structure, management methods, management level, 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 activities of the enterprise. The financial analysis allows you to reveal and evaluate the sources of problems on a qualitative and quantitative level.
Enterprise culture and image: factors that create the image of the enterprise; the high image of the enterprise allows attracting highly qualified workers, stimulating consumers to purchase goods, etc.
THUS , internal environment of the organization is the source of her life force. It contains the potential that enables an organization to function, and, therefore, exist and survive in a certain period of time. But the internal environment can also be a source of problems and even 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 many other organizations in the same environment apply for them. 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 interaction of the organization with the environment must maintain its potential at the level necessary to achieve its goals, and thereby give it the ability to survive in the long term.

3. Methods of studying and managing the assets of the enterprise: fixed and circulating assets and their purpose.

Control current assets the enterprise is carried out in the following stages

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

The main purpose of this analysis is to determine the level of provision of the enterprise with circulating assets and to identify reserves for increasing 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 of the share of current assets in the total assets of the enterprise. The second stage of the analysis examines the dynamics of the composition of the company's current assets 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. In the process of 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 circulating assets in their total amount is considered. Analysis of the composition of the company's current assets for their individual types allows you to assess the level of their liquidity. At the third stage of the analysis, the turnover of certain types of circulating assets and their total amount is studied. This analysis is carried out using indicators - the turnover ratio and the turnover period 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 existing structure of sources of financing of current assets. The results of the analysis make it possible to determine the general level of efficiency in the management of current assets at the enterprise and to identify the main directions of 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 a common philosophy financial management enterprise from the standpoint of an acceptable ratio of the level 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 the volume of production and sales of products. The total volume of current assets for the coming period is also determined here:

ОАп = ЗСп + ЗГп + ДЗп + DAp + Pp, (4)

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

ЗСп - the sum of stocks of raw materials and materials at the end of the coming period;

ЗГп - the sum of finished goods stocks at the end of the forthcoming period (including the recalculated volume of work in progress);

ДЗп - the amount of current accounts receivable at the end of the coming period;

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

Пп - the sum of other current assets at the end of the coming period.

IV. Optimization of the ratio of constant and variable parts of current assets. The need for certain types of circulating assets and their amount as a whole varies significantly depending on the seasonal and other characteristics of existence 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 need for them throughout the year.

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

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

Vii. Minimization of losses of circulating assets in the process of their use. At this stage, measures are being developed to reduce the risk of losses from various factors (primarily inflationary and associated with the possibility of non-repayment of receivables).

VIII. Selection of forms and sources of financing of current assets.

At this stage, the cost of attracting various sources of funding is taken into account.

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

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

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

Coefficient of provision with own assets of the total value of current assets:

Ko = Coa / OA, (5)

where Co is the coefficient of the provision of own assets,

Сср - own current assets,

ОА - the amount of current assets, i.e. p. 290 balance sheet.

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

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

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

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

Inventory management can be roughly divided into two parts16:

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

· The second part - periodic monitoring of reserves.

Effective management inventory allows to reduce the duration of the production and the entire operating cycle, reduce the current costs of their storage, free up 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 special financial policy inventory management.

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

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

1. analysis of inventories in the previous period;

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

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

4. Justification of the accounting policy for reserves;

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

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

Despite the fact that non-productive fixed assets do not have any direct effect on the volume of production, the growth of labor productivity, a constant increase in these funds is associated with an improvement in the welfare of employees of the enterprise, an increase in the material and cultural standard of their lives, which ultimately affects the result of the enterprise. Fixed assets - the most important and predominant part of all funds in industry (meaning fixed and circulating assets, 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, profits and the level of profitability.

The working capital of the enterprise is an economic category in which many theoretical and practical aspects are intertwined. Among them, a very important question is the essence, meaning and foundations of the organization of working capital. To revolving production assets industrial enterprises include a part of the means of production, the material elements of which in the labor process, 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. Material elements revolving funds in the process of labor, they 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 consist of three parts: production inventories, work in progress and semi-finished products self-made, future spending.

Circulation funds 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, accounts receivable.

So, working capital is advanced in monetary form value that takes the form of circulating funds and circulation funds in the process of systematic circulation of funds, necessary to maintain the continuity of the circulation and returning to its original form after its completion

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;
• which markets should be entered with this product and how to strengthen its position in the market;
• how to choose the optimal production technology;
• what materials to purchase 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 the technical characteristics of the manufactured product, its quality, production efficiency.

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

The main goals of the enterprise can be:

• win or retain a large share of any market for his product;
• to achieve a higher quality of his product;
• lead the industry in technology;
• 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 ϲʙᴏtemporal clear quantitative indicators, which the firm is going to achieve as a result of ϲʙᴏthe main goal of the activity;
2. determination of the main strategic directions and actions that the company should carry out to achieve its goals. When ϶ᴛᴏm, two main factors are taken into account:
   • how and to what extent external factors will affect the enterprise in the course of its activities;
   • what are the existing weaknesses of the enterprise and its internal capabilities. To what extent the former will be overcome, and the latter will be potentially used;
3. development of a flexible long-term planning system that fits into the structure of the enterprise's activities (defining a strategy that will ensure the achievement of the set goals)

A mission is called a common goal that causes joint aspirations among members of the organization for something. Mission statement - ϶ᴛᴏ the answer to the question: why does the firm do what it does. Mission - ϶ᴛᴏ a goal that combines many roles. On the basis of the mission, long-term goals of the enterprise or qualitative results are formulated, which it expects to achieve outside the planned period, to which it is going to approach.

Strategy- ϶ᴛᴏ a 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 capabilities 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 size 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, government agencies or shareholders)

The objectives of the operating enterprise will be:

• receipt of income by the owner of the enterprise (among the owners may be the state, shareholders, 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 disruptions in the operation of the enterprise (disruption of delivery, release 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 receiving income through the sale of manufactured products to consumers(works 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 purpose of the company

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

At the firm, certain requirements are imposed on the process of formulating goals:

• goals must be achievable and realistic;
• goals must be clear and unambiguous;
• 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 execution actions in the right direction;
• the goal must be formulated and formalized;
• goals individual and group goals of the enterprise and the firm must be compatible;
• goals are targeted at a specific 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 - ϶ᴛᴏ the process of identifying critical elements of the external and internal environment, which can affect the ability of the firm to achieve their goals. When analyzing the environment, firms distinguish between internal and external environment.

Internal environmental factors enterprises are personnel, means of production, information and monetary 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 process of activity, motivation. Changes in these elements to one degree or another determine the activities of the firm. These are the elements that the firm directly affects.

Environmental factors enterprises are 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, government, competitors, society, nature, financial instruments, fiscal policy. The external environment consists of a work environment and a general environment.

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

General environment forms the strategy of the company and determines the direction of its development. When ϶ᴛᴏm, the firm must take 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.