What is financial activity? Analysis of the financial and economic activities of the enterprise. The concept of economic activity of an enterprise
Each production is opened to perform specific tasks, usually generating income, providing new jobs, or improving a particular branch of activity. During the work process, various events, activities, and actions occur that are directly related to production. The sum of these events is called the economic activity of the enterprise.
Economic activity of the enterprise- this is the activity of creating goods, providing services, performing all kinds of work, which is aimed at generating income in order to satisfy the needs of the management and working personnel of the enterprise.
The economic activity of the enterprise consists of several stages:
- scientifically based research and developments of designers;
- production of products;
- additional production;
- plant maintenance;
- marketing, product sales and subsequent maintenance.
Economic processes that make up the economic activity of an enterprise:
- The use of means of production is the main means of the enterprise, Technical equipment, depreciation, that is, those elements that are involved in the process of generating income.
- Using Items labor activity Enterprises are raw materials, materials, the consumption of which should be minimal and standardized, then this can have a beneficial effect on the financial results of the enterprise.
- Exploitation of labor resources – the presence of highly qualified specialists, an acceptable ratio of exploitation of personnel working time and wages.
- Manufacture and sale of goods - indicators of the level of product quality, timing of its sale, volumes of product supplies to the market, .
- Indicators of the cost of goods - when calculating it, it is necessary to take into account all expenses incurred in the manufacture and sale of products.
- Profit and profitability indicators are indicators of the results of the enterprise’s labor activity.
- Financial position of the enterprise.
- Other business activities.
All of these processes relate to the concept of economic activity of an enterprise and constantly interact with each other, and therefore require systematic analysis.
All economic activities of the enterprise are divided into two groups: processes associated with the production of products (production), and other processes (non-production).
Production processes aimed at the production of goods. As a result, the material type of raw materials changes and the price of the original raw materials increases by changing its type, combination or transformation. This value is called "shape value." A variety of manufacturing processes can be called extractive, analytical, production and assembly processes.
Non-production processes– provision of various services. These processes can perform actions that are different from transforming the material form of raw materials. Important processes include warehousing of products, various types of trade and many other services.
Material on the topic from the electronic magazine
Why do you need an analysis of the economic activity of an enterprise?
Analysis of the economic activities of an enterprise (AEA) is a natural scientific method of studying economic processes and phenomena, which is based on dividing them into parts and studying their interaction with each other. This is the main function of managing the economic activities of an enterprise. Analysis helps to approve decisions and implement actions, contributes to their justification and is the foundation of the scientific management of an enterprise, ensuring its effectiveness.
What functions does the analysis of the economic activity of an enterprise pursue:
- research of directions and patterns of economic processes and phenomena, taking into account the laws of economics in specific situations, carrying out economic activities at the level of one enterprise;
- analysis of the results of the enterprise’s economic activities in relation to resource capabilities, assessment of the effectiveness of the activities of different departments of the enterprise, taking into account planned indicators;
- analysis of ways to increase the efficiency of an enterprise’s economic activities based on modern international experience in the field of scientific and technological progress;
- identifying reserves for increasing the volume of output, taking measures for the rational use of production potential;
- a scientific approach to all plans available at the enterprise (prospective, current, operational, etc.);
- tracking the implementation of the tasks approved in the plans for the effective use of resources in order to realistically assess and the possibility of influencing the work process of the enterprise;
- development of decisions for managing the economic activities of an enterprise on the basis of scientific research, selection and analysis of economic reserves for increasing the efficiency and profitability of production.
Analysis and diagnostics of the economic activity of an enterprise is divided into several areas.
Analysis of financial and economic activities:
- analysis of the level of profitability of the enterprise;
- analysis of the return on investment of the enterprise;
- analysis of the use of own financial resources;
- analysis of solvency, liquidity and financial stability;
- analysis of the use of financial loans;
- assessment of economic added value;
- business activity analysis;
- financial flow analysis;
- effect calculation financial leverage.
Management analysis of economic activities:
- finding out the place of the enterprise in its sales market;
- analysis of the exploitation of the main factors of production: means of labor, objects of labor and labor resources;
- assessment of the results of production activities and sales of goods;
- approval of decisions to increase the range and improve the quality of goods;
- formulation of a methodology for managing financial expenses in production;
- approval of pricing policy;
- analysis of production profitability.
Comprehensive analysis of economic activities enterprises - study of primary accounting documentation and reports for several past reporting periods. Such an analysis is necessary for a full study of the financial position of the enterprise; the results of the analysis are used to improve business processes. It should be noted that a comprehensive analysis is an important event during transformation, changing the form of ownership, to attract serious investments for the implementation of new business projects.
Based on the results of the reporting period, an assessment is made of the effectiveness of the enterprise’s economic activities; it is necessary to select and change the main development strategy and to improve production processes. Such an event should be held when you have planned to implement serious investment projects.
Analysis of the economic activity of the enterprise: main stages
Stage 1. Analysis of enterprise profitability.
At this stage, all sources that generate income are analyzed and allow us to trace the picture of profit formation - the main result of the company’s activities.
Stage 2. Analysis of enterprise payback.
This stage consists of studying the payback by comparing various indicators; data is also collected in order to assess the payback of the enterprise.
Stage 3. Analysis of the use of enterprise financial resources.
This stage consists of analyzing where the company’s own financial resources are spent, by examining documentation and generating reports for the further development of production.
Stage 4. Analysis of the financial capabilities of the enterprise.
This stage consists of finding opportunities to use invested funds to analyze various obligations. This stage provides the company with the opportunity to decide on a development strategy for the future and draw up a scheme for the use of investments.
Stage 5. Liquidity analysis.
At this stage, a study of the company's assets and their structuring takes place in order to find out the level of liquidity of the enterprise's economic activities.
Stage 6. Analysis of the financial stability of the enterprise.
At this stage, the strategy of the enterprise is determined, with the help of which the financial stability of the enterprise is achieved, and the degree of dependence of the company on borrowed capital and the need to attract financial resources is revealed.
Stage 7. Analysis of the use of borrowed capital.
At this stage, it is necessary to find out how borrowed capital is used in the enterprise’s activities.
Stage 8. Economic value added analysis.
Based on the results of the analysis of economic added value, the volume of company expenses on production, the real cost of goods, as well as the degree to which this cost is justified are determined, and ways to reduce it are found.
Stage 9. Analysis of business activity.
At this stage, the activity of the enterprise is monitored through research of implemented projects, increasing the volume of product sales to the market and entering the level of international trade.
Also, the diagnosis of the economic activity of an enterprise includes an analysis of the movement of finances (various transactions with financial resources, preparation of documentation for various transactions, etc.) and calculation of the effect of financial leverage (impact on the level of financial resources through the approval of economic decisions).
What is planning of economic activities of an enterprise
The stable financial position of the company, modernization and promotion of production can be guaranteed if you plan the economic activities of the enterprise.
Planning is the development and adjustment of a plan, including anticipation, justification, specification and description of the fundamentals of the enterprise’s economic activity for the near and long term, taking into account the situation in the product sales market with the maximum exploitation of the enterprise’s resources.
The main tasks of planning economic activities:
- Research of demand for products manufactured by the enterprise.
- Increased sales level.
- Maintaining balanced production growth.
- Increasing income, payback of the production process.
- Minimizing the volume of enterprise costs by applying a strategy of rational development and increasing production resources.
- Strengthening the competitiveness of goods by improving their quality and reducing costs.
There are two key types of planning: operational production planning and technical and economic planning.
Technical and economic planning aimed at creating a system of standards for improving technical equipment and financial affairs of the enterprise. In the process of this type of planning, the acceptable volume of products produced by the enterprise is determined, the necessary resources for the production of goods are selected, the optimal indicators for their use are calculated, and the final financial and economic standards for the functioning of the enterprise are established.
Operational and production planning aimed at specifying the company's technical and economic plans. With its help, production goals are formed for all departments of the enterprise and production targets are adjusted.
Main types of planning:
- Strategic planning – a production strategy is formed, its main objectives are developed for a period of 10 to 15 years.
- Tactical planning – confirmation of the main goals and resources of the enterprise necessary to solve strategic problems for short or medium term periods is carried out.
- Operational planning - methods are selected to achieve strategic goals that are approved by the management of the enterprise and are typical for the economic activities of the enterprise (work plans for the month, quarter, year).
- Normative planning - the chosen methods for solving strategic problems and enterprise goals for any period are justified.
Every enterprise experiences difficulties in attracting private investment, since its own financial resources are often insufficient, the enterprise needs loans, therefore, in order to combine the capabilities of private investors, loans are provided, which are formed by the enterprise’s business plan.
Business plan– a program for carrying out business operations, the actions of a company, containing information about the company, product, its production, sales markets, marketing, organization of operations and their effectiveness.
Business plan functions:
- Forms ways of developing the enterprise and ways of selling goods.
- Carries out planning of enterprise activities.
- Helps to get extra. loans, which gives a chance to buy new developments.
- Explains the main directions and changes in the structure of production.
The program and scope of the business plan depend on the volume of production, the scope of the enterprise, and its purpose.
- Performance indicators are the main sensors of the company
Organization of economic activities of an enterprise: 3 stages
Stage 1: Opportunity Assessment
At the initial stage, it is necessary to assess the resources for the implementation of the product production process; for this it will be necessary to involve scientific developments and the work of designers. This stage will help to assess the potential for producing goods in the volume and under the conditions that the company owner wants to explore in order to approve the final decision to launch production. After exploring potential opportunities and implementing a series of actions, the production line is launched within the boundaries of the formulated plan. Each stage of production is monitored using various tools.
Stage 2. Launch of auxiliary production
If the need arises, the next stage is the development of additional (auxiliary) production. This may be the production of another product, for example from leftover raw materials from the main production. Additional production is a necessary measure that helps to develop new market segments and increase the chances of effective development of the company’s financial activities.
Maintenance of an enterprise can be carried out either in-house or with the involvement of specialists and resources from outside. This includes the maintenance of production lines and the implementation of repair work that is necessary to organize uninterrupted work activities.
At this stage, it is possible to use the services of delivery companies (for transporting products to warehouses), the services of insurance companies to insure the property of the enterprise, and other services with the help of which production activities are optimized and potential financial costs are assessed. At the next stage, marketing work is carried out, aimed at researching the market, opportunities for selling products, which will help organize uninterrupted sales of the product. A marketing scheme is used that helps to establish the process of sales and delivery of products. This process is also needed when assessing the potential for producing goods in quantities that will be sold on the market with a minimum level of financial costs for an advertising campaign, delivery of products and at the same time can attract the maximum number of buyers.
Stage 3. Sales of products
The next stage is the sale of the finished product within the framework of the developed plan. Each stage of product sales is monitored, records of goods sold are carried out, forecasts are drawn up and research is carried out to approve competent management decisions further activities enterprises. In some situations, it is necessary to formulate a methodology for after-sales service (if the manufacturer has established a warranty period for the product).
The economic activity of the enterprise within the framework of the approved development plan makes it possible to assess the economic situation of the company, reserves of resources for production, and study the impact of factors on product sales indicators and the level of quality of goods. When analyzing the economic activity of an enterprise, indicators of profitability, payback, and the potential for increasing production volume are examined.
Managing the economic activities of an enterprise: features and mechanisms
The main condition for the effective operation of a company is the organization of its business activities in such a way that its preferred factors are taken into account as accurately as possible and the consequences of negative factors are minimized.
Solving the difficulties of effective management of an organization requires the development of the latest methods for carrying out the financial and economic activities of an enterprise. Using such methods, it is necessary to formulate an organization’s development strategy, justify decision-making on the management of the enterprise, monitor their timely implementation, and evaluate the results of the enterprise’s economic activities.
The principles of managing the economic activities of an enterprise are a set of principles, methods, indicators and actions taken to organize the labor activities of the enterprise. The main task of such management is to fulfill the assigned tasks, namely, to produce a product that can satisfy the needs of customers.
The main success factor in managing the economic activities of an enterprise is consistency at all levels and stages of management at which decisions are approved and implemented - from the moment of acquiring resources, raw materials, their preparation for use in the work process of the enterprise until the moment of selling the finished product to customers .
The experience of managing the economic activities of an enterprise of many companies, as a rule, is chaotic, which is caused by the ineffective work of state and commercial companies, the fragmentation of their actions, the poor education of enterprise managers, and the poor level of development of their business ethics.
The main condition for raising the level of management efficiency in the process of economic activity of an enterprise can be called the use of various management methods aimed at maximizing the use of the hidden capabilities of the enterprise. They are a multi-level system of resource, financial and production capabilities, each of which is applied at some stage of the enterprise’s economic activity, guaranteeing the achievement of a positive result.
Assessment of the economic activity of an enterprise: main points
- Report development
The results of the enterprise’s economic activities based on the results of the reporting time period are recorded in the format of a detailed report. Highly qualified employees of the enterprise are allowed to prepare reporting documentation; if the need arises, access to secret data is opened. The results of the report are published if required by law. In some situations, information remains classified and is used to develop a new direction for the development of the enterprise, to improve efficiency. You need to know that assessing the results of an enterprise’s economic activities consists of preparing, researching and analyzing information.
- Forecast development
If necessary, you can make a forecast for the development of the enterprise in the future. To do this, you need to provide free access to all information related to the financial activities of the enterprise for a certain number of reporting periods so that the compiled forecast is as accurate as possible. It is also necessary to take into account that the information recorded in the reporting documentation must be truthful. In this case, the data provided will help to detect problems of financing and distribution of financial resources among various departments of the enterprise. As a rule, the results of an enterprise's economic activities are assessed based on the results of the reporting period, which is one year.
- Record keeping
All economic activities of the enterprise must be taken into account. For this purpose, automated programs for accounting and processing primary accounting documents are used. Regardless of how the business activities of an enterprise are recorded, a report is generated based on the results of its research. Accounting is carried out strictly according to accepted standards; if the company also operates in international markets, then its documentation must comply with international standards.
The maintenance and generation of reporting documentation is carried out either by your own specialists working at your enterprise, or by specialized employees of another organization on a contractual basis. The report results are used to calculate the amount of tax deductions that must be paid during the reporting period. The reporting documentation must take into account the specifics of the company's activities.
- Document flow in an organization: when everything is in its place
How are the main indicators of an enterprise’s economic activity determined?
The main indicators of an enterprise’s economic activity, which are used in business projects, are divided into two groups:
- estimated indicators - income, company turnover, cost of goods, etc.;
- production cost indicators - wage payments to personnel, equipment depreciation, energy and material resources, etc.
The most important estimated indicators of economic activity:
- turnover (sales volume) of the enterprise;
- gross income;
- conditionally net profit, products;
- income after deductions of interest on credit loans;
- income after payment of taxes;
- profit after payment of other payments;
- liquidity after making financial investments in production improvement;
- liquidity after payment of dividends.
All these criteria are necessary to manage processes within the company for effective control over product output, the financial stability of the enterprise, as well as for the formulation of new management decisions.
Using these criteria, the company manager obtains data. This information is the foundation for developing solutions that can improve the situation in production. Some indicators also perform an important function in the development of methods for motivating personnel.
- Company turnover
Using the first evaluation criterion of an enterprise's economic activity, the organization's turnover is identified.
It is calculated as total sales, that is, the value of products and services that were provided to customers. When calculating a company’s turnover, an important role is played by the period for which it is determined (month, decade, year, etc.), since this criterion is under the enormous influence of processes associated with inflation.
It is more convenient to calculate this indicator using constant prices, but if accounting calculations and further planning are necessary, trade turnover can be determined at current prices.
This estimated turnover indicator is a priority for budget companies and firms that are not yet making a profit.
In the field of trade and in the sales departments of enterprises, the volume of trade turnover is the foundation for establishing product sales standards, and also plays an important role in motivating staff.
With a stable level of sales, staff salaries, as a rule, depend on the goods sold. The seller receives a percentage of the cost of each product he sells, approved by management. The greater the speed of financial turnover and the number of completed transactions over a set period, the greater the salary the employee will receive.
Determining turnover is sometimes quite difficult, especially in enterprise associations or in branches of huge companies. In the last example, difficulties arise with intra-company turnover - turnover between departments of the company based on transfer funds. If we remove the price of purchased resources, raw materials, and other expenses from the enterprise’s turnover, then the output is another indicator of the enterprise’s economic activity - gross income (profit). This criterion can also be calculated in the branches of large corporations.
- Gross profit
In business management, gross profit is the most used evaluation criterion. The gross profit indicator is common in those areas of business and industry where the volume of fixed costs is at a low level. For example, in the field of trade.
In the process of short-term planning, using the gross profit indicator is more rational than using the company's turnover indicator. The gross profit indicator is used in those areas of production where the percentage of variable expenses, material and energy costs in the cost of goods is high. But this indicator cannot be used in capital-intensive areas of production, where the amount of income is calculated by the volume of operation of technical production equipment and the level of organization of the labor process. In addition, the gross profit indicator can also be used in companies with a changing production cost structure and cost. The main challenge in calculating gross profit is determining inventory and work in progress. Taking into account inflation, these factors significantly distort the value of this criterion in organizations.
- Conditionally net profit
If you subtract overhead expenses and depreciation costs from the gross profit indicator, you get the company’s “conditionally net” income, or income before interest on loans and taxes. This criterion for the economic activity of an enterprise is used when conducting almost all business projects. But in small projects this criterion is often mixed with the entrepreneurial profit of the owner of the company.
The net profit indicator is the basis for calculating the staff bonus fund. In international practice, the level of bonuses for chief executives of enterprises is also set depending on the level of profit received.
- Conditionally pure products
By adding the cost of paying salaries to personnel to the value of conditional net income, we obtain the indicator of conditional net production. The value of this indicator can be formulated as the difference between the product sold and the cost of its production (raw materials, costs of repair and maintenance of equipment, contractor services, etc.). The growth of conditional net profit is a criterion for the company’s performance, regardless of the scale of the inflation process.
In practice, it is used in a similar way to gross profit. But the most convenient industry for its implementation is the implementation and consulting business.
The conditional net profit indicator is an effective tool for management control in areas and organizations that have a stable system of production expenses. But this criterion is not suitable for assessing the results of the work of conglomerates and organizations producing various types of products. The indicator is the basis for calculating the wage fund, especially in those areas where the number of personnel, labor costs and labor costs are difficult to control.
- Profit before tax
If you subtract wages and interest on loans from the conditionally net product indicator, you get income before tax. This indicator cannot act as an estimate for newly opened enterprises that have not yet gained momentum in production and sales of products, as well as for enterprises where serious financial investments are made with a long payback period. It cannot be used in the field of consumer services.
The scope of use of other estimated indicators is limited solely to the needs of financial reporting.
- Strategic indicators
Together with the indicators that are necessary for the ongoing planning and management of the enterprise, there are criteria for strategic management.
Key strategic indicators:
- volume of the sales market controlled by the enterprise;
- product quality standards;
- customer service quality indicators;
- indicators that relate to training and professional development of company personnel.
All these indicators are associated with an increase in the amount of profit received by the enterprise. For example, an increase in the volume of supplies to the sales market leads to an increase in the income that the company will gain. This dependence is especially clear in the sphere of capital-intensive production. It should also be noted that increases in income are achieved only on a prospective basis and cannot be determined using criteria that are used for the needs of ongoing planning and management only for specific time periods.
While it is not difficult to calculate the market share, the criterion for the quality of a product is a very difficult concept to define. As a rule, for needs within production, a failure rate is used as a percentage of a batch of goods using statistical control of the quality level, that is, through selection, the failure rate in a specific batch per thousand pieces of products is determined. This indicator is not so much aimed at reducing the costs of the production process, but rather aimed at maintaining the level of your company in the sales market. Outside the company or production, indicators of product quality are: the percentage of products returned by customers for service under warranty, the percentage of goods returned by customers to its manufacturer in the volume of products sold.
- Managing organizational expenses, or How to create a system of minimum costs
Expert opinion
Performance indicators in online trading
Alexander Sizintsev,
CEO online travel agencies Biletix.ru, Moscow
In business projects that operate online, performance is analyzed using different methods compared to offline companies. I will talk about the main criteria that are used to evaluate the effectiveness of a project. By the way, the Internet project Biletix.ru only began to pay for itself after two years.
- Sales volume levels are increasing at a faster rate than the market. We analyze the effectiveness of our project in the context of the market situation. If the statistics say that passenger traffic has increased by 25% over the year, then our sales volume should also increase by 25%. If the situation has not turned out so well for us, then we must understand that our level of effectiveness has decreased. In this situation, we urgently need to take a number of measures to promote the site and increase the volume of traffic. At the same time, we must improve the quality of customer service.
- Increasing the volume of goods with a high level of profitability in the volume of total sales of the company. The percentage of such products in different fields of activity may have striking differences. For example, one of the most profitable activities is a service for providing hotel room reservation services. And the lowest margin is the sale of air tickets. The difference between them can reach up to 12%. Naturally, you need to rely on the room booking service. Over the past year, our team was able to increase this level to 20%, but the percentage of total sales still remains low. Based on this, we set ourselves the goal of achieving a 30% level of all company sales - this is a standard indicator of the organization’s performance in foreign business projects that are identical to our company.
- Increase sales through the most profitable channels. The main indicator of the effectiveness of our business project is increasing sales through certain promotion channels. Our project’s website is the most profitable channel; we directly address our potential clients. This figure is approximately 10%. The percentage from our partners’ sites is several times lower. It follows from this that the website of our business project is the most important indicator efficiency of the project.
- Increasing the number of customers who are interested in your products or services and make purchases. To study the level of efficiency, you need to correlate the share of your regular customers with the entire customer base of the company. We can also increase profit levels through repeat orders. That is, the customer who will purchase products from us repeatedly is the most profitable client of the project. It is necessary to take a number of measures to increase the profitability of buyers, and not extend to reducing the cost of goods. For example, to increase one-time profits, many projects launch all kinds of promotions and discounts. If your customer once purchased an item at a discount, then next time he will not want to buy it at full price and will look for other online stores that offer promotions at this moment. From this we understand that this method will not be able to increase the project’s income constantly, which means it is ineffective. If we talk about numbers, the percentage of regular customers should be approximately 30% of the total number of customers. Our business project has already achieved this performance indicator.
What indicators are used to evaluate the results of an enterprise’s economic activities?
Income– profit from the sale of goods or from the provision of services minus financial costs. It is the monetary equivalent of the company’s net product, that is, it consists of the amount of money spent on its production and the benefits after its sale. Income characterizes the entire volume of the company's financial resources, which enters the organization over a certain period of time and, minus tax deductions, can be used for consumption or investment. In some cases, the income of an enterprise is subject to taxes. In such a situation, after the process of deduction of tax payments, income is divided into all sources of its consumption (investment fund and insurance fund). The consumption fund is responsible for the timely payment of wages to the personnel of the enterprise and for deductions based on the results of work activities, as well as for interest in the authorized property, for material support, etc.
Profit- this is the percentage of the total income that remains with the enterprise after incurring financial costs for the production process and its sale. In a situation market economy profit is the main source of saving and increasing the revenue side of the state and local budgets; the main source of development of the company’s activities, as well as the source through which the financial needs of the enterprise’s personnel and its owner are met.
The volume of profit can be influenced by both the volume of goods produced by the enterprise and its variety, the level of product quality, the cost of production, etc. And income can influence such indicators as payback on products, the financial capabilities of the company, etc. Total profit a business is called gross profit, and it is divided into three parts:
- Income from the sale of goods is the difference between earnings from the sale of goods, excluding value added tax, and the cost of goods sold.
- Income from the sale of the material assets of an enterprise, from the sale of the property of an enterprise - the difference between the funds received from the sale and the funds spent on the purchase and sale. Income from the sale of fixed assets of an enterprise is the difference between the profit from the sale, the residual price and financial expenses for dismantling and sale.
- Income from additional activities of the enterprise - profit from the sale of securities, from investing in business projects, from leasing premises, etc.
Profitability– a relative indicator of the effectiveness of the organization’s labor activity. It is calculated as follows: the ratio of profits to expenses is reflected as a percentage.
Profitability indicators are used to evaluate the performance of various enterprises and entire areas of activity that produce different volumes of products and different assortments. These indicators characterize the amount of profit received in relation to the resources expended by the enterprise. The most commonly used indicators are the profitability of a product and the profitability of its production.
Types of profitability (payback):
- payback from product sales;
- return on investment and expended resources;
- financial return;
- net payback volume;
- payback of production labor activity;
- return on personal capital of the enterprise;
- time frame for return on investment;
- return on permanent investments;
- total return on sales;
- return on assets;
- payback net assets;
- return on borrowed investments;
- return on working capital;
- gross profitability.
How is the efficiency of an enterprise’s economic activity determined?
The efficiency of an enterprise's economic activities directly depends on its results. The absolute criterion, which characterizes the result of the company’s work process in financial (monetary) assessment, is called “economic effect.”
For example, an organization acquired new technical equipment for its production and, thanks to this, increased the level of income of the enterprise. In such a situation, an increase in the level of enterprise income means the economic effect of the introduction of new technologies. At the same time, increasing profits can be achieved in different ways: improving the technology of the work process, purchasing modern equipment, advertising campaign, etc. In such a situation, the efficiency of the enterprise’s economic activities will be determined by economic efficiency.
The efficiency of an enterprise’s economic activity is a changing indicator that compares the achieved result with the financial resources or other resources spent on it.
- Efficiency= result (effect) / costs.
The formula indicates that the best efficiency is achieved if the result is aimed at the maximum level and costs at the minimum.
- Reducing costs in an enterprise: the most effective methods
Expert opinion
How to identify signs of low business efficiency
Alexey Beltyukov,
Senior Vice President for Development and Commercialization of the Skolkovo Foundation, Moscow
Analysis of the efficiency of an enterprise's economic activities consists of a study of the financial level, as well as existing risks.
1. The main indicator is established.
In each field of activity, you can find some basic financial criterion that can reflect the effectiveness of a business project. As an example, we will look at organizations that provide mobile communication services. Their main criterion is the organization’s average monthly profit per user. It is called ARPU. For services involved in car repairs, this is setting the indicator for 1 hour on one operating lift. For the real estate industry, this is the level of profitability per square meter. meter. You need to choose an indicator that clearly characterizes your business project. In parallel with establishing the indicator, it is necessary to study information about your competitors. From my own experience I can say that it is not at all difficult to obtain this information. Based on the results of the work done, you will be able to assess the state of your business project in comparison with other companies in the industry in which you operate. If a study of the efficiency of your enterprise’s economic activities has revealed a level of performance higher than that of competing organizations, then it makes sense to think about developing the capabilities of your enterprise; if the level is lower, then your main goal is to identify the reasons for the low level of performance. I am sure that in such a situation it is necessary to conduct a detailed study of the process of formation of product costs.
2. Research into the process of value formation.
I solved this problem this way: I identified all financial indicators and controlled the formation of the value chain. Tracked financial expenses in documentation: from the purchase of materials to create products to their sale to customers. My experience in this area indicates that by applying this method, many ways can be found to improve the level of efficiency of an enterprise's economic activities.
In the economic activities of an enterprise, two poor performance indicators can be found. The first is the presence of a large warehouse area with semi-finished products; the second is a high percentage of defective goods. In financial documentation, indicators of the presence of losses include a high level of working capital and large expenses for one item of goods. If your organization is engaged in the provision of services, then the low level of efficiency can be tracked in the work process of employees - as a rule, they talk too much with each other, do unnecessary things, thereby reducing the efficiency of service.
How is the economic activity of an enterprise regulated at the state level?
Legal regulation- this is the activity of the state aimed at public relations and carrying out its actions with the help of legal instruments and methods. Its main goal is to stabilize and put in order relationships in society.
Legal regulation of various types of activities is of two types: directive (also called direct) or economic (also called indirect). Legal documentation sets out rules in relation to various types of activities. Direct regulation, which is carried out by state bodies, can be divided into several lines:
- formulating the conditions that will be imposed on the economic activities of the enterprise;
- approval of restrictions on various manifestations in the conduct of economic activities of the enterprise;
- application by the state of penalties for non-compliance with established standards;
- entering amendments into the enterprise documentation;
- formation of economic entities, their restructuring.
Legal regulation of the economic activity of an enterprise occurs using the norms of labor, administrative, criminal, tax, and corporate law. It is necessary to know that the norms prescribed in legislative documents are constantly subject to changes taking into account the current situation in society. If you carry out the economic activities of an enterprise without taking into account the established standards, an unpleasant situation may arise for the owner of the enterprise - he will be brought to administrative or criminal liability or receive penalties.
In practice, very often company managers sign contracts without properly studying and analyzing all the information. Such actions may have a negative impact on the bottom line. The client has the right to use such omissions for his own personal purposes - he can terminate the contract. In this case, your company will suffer huge financial losses and all kinds of costs. This is why there is a definition of “legal regulation of the economic activities of an enterprise.” The head of the organization needs to keep a large number of issues under personal control. Inspections by state control bodies also bring a lot of worry to the management personnel of the enterprise.
Most of the entrepreneurs in our country are accustomed to impunity, especially in those moments that concern labor relations. As a rule, violations are discovered during the process of dismissal of personnel. IN modern society employees learned to defend their rights. The head of the enterprise must keep in mind that an employee who was fired illegally may return to his workplace by court decision. But for the company owner, such a return will result in financial costs, including deductions from the employee’s salary for the entire time he did not work.
Legal regulation of the economic activities of an enterprise includes legislative, regulatory and internal documentation, which is approved by the organization independently.
- Compensation upon dismissal: how to pay an employee
Information about the experts
Alexander Sizintsev, General Director of the online travel agency Biletix.ru, Moscow. JSC "Vipservice" Field of activity: sale of air and railway tickets, as well as provision of tourism and related services (Biletix.ru agency - b2c project of the Vipservice holding). Number of personnel: 1400. Territory: central office - in Moscow; more than 100 points of sale - in Moscow and the Moscow region; representative offices in St. Petersburg, Yekaterinburg, Irkutsk, Novosibirsk, Rostov-on-Don and Tyumen. Annual sales volume: 8 million air tickets, more than 3.5 million railway tickets.
Alexey Beltyukov, Senior Vice President for Development and Commercialization of the Skolkovo Foundation, Moscow. The Skolkovo Innovation Center is a modern scientific and technological complex for the development and commercialization of new technologies. The complex provides special economic conditions for companies operating in priority sectors of modernization of the Russian economy: telecommunications and space, medical equipment, energy efficiency, information technology, and nuclear technology.
Section 2. Organization of economic activities
This section of the textbook continues the study of the system of economic relations. After considering the subsystem of socio-economic relations, we will now understand the subsystem of organizational and economic relations, without which economic activity cannot exist and develop. This will allow us to find out how production is organized, by whom it is controlled and in what organizational, economic and legal forms it achieves its intended goals.
Topic 4. Enterprises and organizations in the economy
4.1. Economic and legal characteristics of the enterprise
The primary link in the system of social production is the enterprise (firm). Company - is an independent economic entity created to produce products, perform work and provide services in order to satisfy public needs and make a profit.
A manufacturing enterprise is characterized by production, technical, organizational, economic and social unity.
Production and technical unity is determined by a complex of means of production that have technological unity and the interconnection of individual stages of production processes, as a result of which the raw materials used in the enterprise are transformed into finished products. They also allow you to provide services and perform certain work in order to make a profit.
Organizational unity is determined by the presence of a single team and a single management, which is reflected in the general and organizational structure of the enterprise.
Economic unity is determined by the generality of economic results of work - the volume of products sold, the level of profitability, the mass of profits, enterprise funds, etc., and, most importantly, making a profit acts as the main goal of the activity.
However, an enterprise is, first of all, not a production, not an economic, but a social unit. An enterprise is a team of people of various qualifications, connected by certain socio-economic relations and interests, and making a profit serves as the basis for satisfying the needs (both material and spiritual) of the entire team. Therefore, the most important tasks of the enterprise are: paying staff socially fair wages that would ensure the reproduction of the workforce; creation of normal working and rest conditions, opportunities for professional growth, etc.
An enterprise is not only an economic entity, but also entity . A legal entity is recognized as an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can, in its own name, acquire and exercise property and personal non-property rights, bear responsibilities, and be a plaintiff and defendant in court. Legal entities must have an independent balance sheet or estimate.
A legal entity is subject to state registration and acts either on the basis of a charter, or a constituent agreement and charter, or only a constituent agreement.
The charter reflects: the organizational and legal forms of the enterprise (firm); Name; mailing address; subject and purpose of the activity; authorized capital; profit distribution procedure; control bodies; list and location of structural units that make up the company; conditions of reorganization and liquidation.
Firm - a legally independent business unit. It can be either a large enterprise or organization or a small company. A modern company usually includes several enterprises. If the company consists of one enterprise, both terms coincide. In this case, enterprise and firm denote the same object of economic activity. The company, in relation to its constituent production units, is a body of entrepreneurial management. Usually it is the firm, and not the enterprise, that acts as an economic entity in the market, implements pricing policy, competes, participates in the distribution of profits, sets the pace and determines the directions of scientific and technological progress
A wide variety of enterprises operate in the economy. They differ from each other in a number of ways: industry affiliation; sizes; degree of specialization and scale of production of similar products; methods of organizing production and the degree of its mechanization and automation; organizational and legal forms, etc.
Signs industry affiliation enterprises serve: the nature of the raw materials consumed in the manufacture of products; purpose and nature of the finished product; technical and technological community of production; operating hours throughout the year. Thus, enterprises and organizations in our country are statistically distributed, first of all, into three groups of production sectors (parts of the national economy):
mining;
processing;
distributing electricity, gas and water.
The importance of these sectors can be judged by general economic indicators (number of organizations, volume of goods shipped and financial results) - Table 8.
Table 8.
|
1. Key performance indicators of mining, manufacturing and distribution of electricity, gas and water in 2007 |
|
|
Number operating organizations: | |
|
Mining minerals | |
|
Manufacturing industry | |
|
Production and distribution of electricity, gas and water | |
|
Volume of shipped goods of own production, works and services performed in-house, billion rubles: | |
|
Mining | |
|
Manufacturing industries | |
|
Production and distribution of electricity, gas, water | |
|
Balanced financial result (profit minus losses), billion rubles | |
|
2. Agriculture has the following structure (according to 2008 data, as a percentage of the total) |
|
|
Agricultural organizations | |
|
Households | |
|
Peasant (farm) farms | |
|
3. In construction in 2008, the following were in effect: |
|
|
Volume of work performed (in actual prices of 1995, billion rubles) | |
By purpose finished products All enterprises are divided into two large groups: those producing means of production and those producing consumer goods.
Based on technological community There are enterprises with continuous and discrete production processes, with a predominance of mechanical and chemical production processes.
By operating hours throughout the year There are year-round and seasonal enterprises.
Based on enterprise size are divided into large (with more than 500 employees), medium (with 101 to 500 employees) and small with up to 100 employees). The main criterion for classifying an enterprise into one of these groups is not only the number of employees, but also the volume of permissible cash turnover.
By specialization and scale of production enterprises of the same type are divided into specialized, diversified and combined.
Enterprises can also be distinguished on other grounds. For example, depending on different types of economic and legal relations and the nature of production activities, the following, for example, enterprises differ:
rental which produces products, performs work and provides services using property on the basis of a lease agreement (for a certain period);
venture– a small enterprise in knowledge-intensive sectors of the economy, carrying out scientific research, engineering development and the introduction of risky innovations;
closed(in some countries) in which there is an agreement that only union members or those wishing to join a union will be hired by the enterprise;
open, which employs both union members and non-union members;
collective, which was created either during the redemption of a state-owned enterprise, or during the acquisition of the enterprise’s property by the workforce.
Classification of enterprises is important when developing standard documentation for homogeneous enterprises, applying standard design and technological solutions, production structure and other purposes.
In accordance with the forms of ownership, enterprises can be state, municipal, private, and can also be owned by public organizations.
Enterprise as object of rights recognized Property Complex, which is generally real estate. This complex includes all types of property intended for its activities, including: land plots; building; equipment; inventory; raw materials; products.
In addition, this complex includes rights of claim, debts, as well as designations that individualize the enterprise, its products, works and services (company name, trademarks, service marks), and other exclusive rights.
The company operates in industry, agriculture, construction, transport, communications and computer science, science and scientific services, trade, logistics, culture, education, services and other sectors of the national economy. An enterprise can conduct several types of economic activities simultaneously.
“economic activity” is revealed as a set of actions aimed, in particular, at replenishing the supply of material goods and ensuring the fullest possible satisfaction of the needs that they are intended to serve. For this purpose, existing goods are stored, new ones are mined and produced, they are moved in space and in exchange, and their consumption is also organized. The motive for economic activity is the desire of a person to satisfy his needs for material goods. Economic activity thus represents the manifestation of an economic (economic, expedient) motive in human life..."
Source:
Order of Rospatent dated July 25, 2011 N 87 “On the introduction into force of the Guidelines for the examination of applications for inventions”
Source:
"GOST R 52104-2003. Russian Federation. Terms and definitions"
(approved by the Decree of the State Standard of the Russian Federation dated 03.07.2-st)
"...Economic activities: activities carried out in the course of production activities individual entrepreneur or a legal entity, regardless of the form of ownership and whether it is commercial or non-commercial in nature..."
Source:
"GOST R 52104-2003. National of the Russian Federation. Resource conservation. Terms and definitions"
(approved by Resolution of the State Standard of the Russian Federation dated July 3, 2003 N 235-st)
Official terminology. Akademik.ru. 2012.
See what “Economic activity” is in other dictionaries:
economic activity- Various human activities that affect the environment and global changes in nature... Dictionary of Geography
economic activity- - [A.S. Goldberg. English-Russian energy dictionary. 2006] Topics: energy in general EN economic activity ...
Economic activity- X. human activity follows from his attitude to X. goods as utilities, the quantity of which is limited in comparison with the need for them. Realizing this limitation, a person takes actions aimed at replenishing the supply of such... Encyclopedic Dictionary F.A. Brockhaus and I.A. Ephron
economic activity- the totality of all labor actions directed by people towards external nature in order to use and adapt it to meet their needs... Reference commercial dictionary
BUSINESS ACTIVITIES OUTSIDE THE RUSSIAN FEDERATION- “Economic activities carried out by an organization that is a legal entity under the laws of the Russian Federation, outside the Russian Federation through a representative office, branch or other structural unit that is not... ... Dictionary of concepts and terms formulated in regulatory documents of Russian legislation
economic activity on land- — EN land based activity Topics environmental protection EN land based activity DE terrestrische Aktivität FR activité… … Technical Translator's Guide
Economic activities of the homeowners association- To achieve the goals provided for by the charter, the homeowners’ association has the right to engage in economic activities (Part 1 of Article 152 of the Housing Code of the Russian Federation). A homeowners' association may engage in the following types of business activities: ... ... Housing Encyclopedia
administrative and economic activities (in sports)- administrative and economic activities of the FND The key functional task of the FND “Administrative and economic activities” during the Games is to ensure the operation of the office, both in Moscow and in Sochi. This process is pre… … Technical Translator's Guide
Financial and economic activities- organizational and executive-administrative activities of the command (chief, commander), command and control bodies, services and officials of troops and bodies of the PS of the Russian Federation in managing the economy, including the relevant material and technical... ... Border Dictionary
3. Ordinary business activities, as confirmed by judicial practice (paragraph 5 newsletter Plenum of the Supreme Arbitration Court of Russia dated March 13, 2001 N 62), it is generally accepted to consider the implementation of transactions provided for by the charter of an economic entity, as well as... ... Official terminology
Books
- Economic activities of Metropolitan Platon, A.A. Belyaev. Reprinted edition using print-on-demand technology from the original of 1899. Reproduced in the original author's spelling of the 1899 edition (publishing house 'University Printing House').…
1. the concept of economic activity of an enterprise. Entrepreneurial activities can be carried out with or without the formation of a legal entity.
Legal entity An organization is recognized that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can, in its own name, acquire and exercise property and personal non-property rights, bear responsibilities, and be a plaintiff and defendant in court.
Legal entities must have an independent balance sheet or estimate (Article 48 of the Civil Code of the Russian Federation).
The presence of a balance sheet or estimate expresses and to a certain extent ensures the property isolation and organization of the property independence of a legal entity. The independence of the balance sheet lies in the fact that it reflects all the property, revenues, expenses, assets and liabilities of a legal entity.
Legal entities that are commercial organizations can be created in the form of business partnerships and societies, production cooperatives, state and municipal unitary enterprises (Article 50 of the Civil Code of the Russian Federation).
Enterprise is an independent economic entity with the rights of a legal entity, created to produce products, perform work and provide services. in order to meet public needs and make a profit.
The enterprise has the right to engage in any economic activity that is not prohibited by law and meets the goals provided for by the enterprise’s Charter. In this case, the objectives of the enterprise are determined by the interests of the owner, the amount of capital, the situation within the enterprise, and the state of the market.
The main purpose of a commercial enterprise is to make a profit. In this way, a commercial enterprise differs significantly from non-profit organizations that do not pursue the goal of making a profit and do not distribute it among participants (charitable and other foundations, associations, public organizations, religious organizations, etc.).
Enterprises, according to the form of ownership of the means of production they use, can be state, municipal, private, mixed, joint with the participation of foreign capital. Enterprises also vary according to the conditions, goals and nature of functioning. They are classified according to the type and nature of economic activity, forms of ownership, ownership and control of capital, legal status and other characteristics. 2. general characteristics and types of economic accounting. To manage households. The activities of an organization require a variety of information about ongoing operations and ongoing processes, which is provided using an accounting and information system - a quantitative reflection and qualitative characteristics of economic activities for the purposes of control and management. The system combines 3 types of accounting : 1) operational. Collecting and providing information on various technological and household operations and processes for the purposes of operational control over ongoing events. Consists of 3 elements: current observation; measurement; registration of business operations. It is characterized by: speed of obtaining information, registration of primary documents on a business transaction sheet, specificity of information, and the use of natural and labor meters. 2) statistical. Conducted at the enterprise at the request of the state. statistics, the task of which is to make a factual assessment of both quantitative and qualitative mass, social, economic and demographic phenomena and processes in the sphere of material production. Statistics uses techniques such as: census, observation, survey. Calculates indices and average values, uses both selective and complete accounting methods. Aggregate data is used by the national government to make management decisions. The scope of statistical and operational accounting is limited. Unlike them 3) used. is a system for collecting, registering and summarizing information about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business operations. 3. accounting meters.- numerical, final indicators characterizing used objects, household objects and processes. Boo. uses 3 types of meters:- natural- quantitative, characterize homogeneous accounting objects and serve to obtain information by recalculation, weighing, measurement (kg, m, pcs, l, ha) - labor- indicators of the amount of time spent on performing household operations (minutes, days, years, decades, months). With their help, they determine the amount of time or labor spent on a specific type of work, control the time spent, and determine the item. and salary amount. - cash- are universal in nature. With their help, various used objects can be sold. can be combined and expressed uniformly. Using economic categories. In the Russian Federation, such a meter is the ruble. In accordance with the Federal Law “On Used Use” property, liability property transactions are subject to mandatory assessment, in which natural, labor measures are converted into monetary ones. 4. connection of accounting with other sciences. Accounting is complex system reflection of diverse households. processes. These processes are part of the material world around us. Accordingly, the dynamics and essence of these processes are subject to general laws operating in the material world, but, of course, the manifestations of these laws in the economic sphere have specific features.
A schematic diagram of the connection between our science and other disciplines is shown in the diagram.
The content of philosophy is the consideration of universal problems in the “world-man” system. This science gives people mutual language, forming in them uniform, universally valid ideas about the main values of life. Accounting widely uses the apparatus of philosophy. The economic essence of the accounting volumes taken into account is studied by general economic disciplines. The basic one among them is general Economic theory. This discipline is decisive in the Knowledge of the economic essence of economic processes and the platform on the basis of which accounting studies the Availability and movement of property and the sources of its formation in the process of expanded reproduction. Economic theory Considers the essence of economic categories: objects of labor, fixed assets, profit, profitability, etc. It studies the economic system as a whole, the most important laws of its movement, which are based on property relations. The essence of economic categories is complemented by socio-economic statistics, finance, money and credit and other sciences that form the cycle of general professional disciplines. That's it, they, to one degree or another, enrich the used one. or borrow from it individual indicators and concepts that reveal the characteristics of the objects taken into account in the process of expanded social reproduction. The latter is due to the formation of cash income and savings from business entities and the state;
A special place is occupied by the relationship between accounting and scientific legal disciplines and legal practice. Business entities and the state act in a certain legal environment, fixing and regulating, in particular, the property relations of subjects. In the process of concluding and executing contracts between them. The relationship of subjects with the state is determined by a wide range of legislative and by-laws relating to various areas of law - tax, customs, financial, etc. Knowledge of the basics of jurisprudence and specific legal norms is an indispensable condition for the correct work of every accountant, helps to control the work of financially responsible and other persons, determine the legality of their business transactions. IN accounting work Psychological aspects play a huge role. Along with understanding large Value General ethical (Moral) standards in the work of an accountant, attention should be paid to the formation of specific professional ethical categories associated with this type of activity. Here, not only does the level of ethical requirements increase, but they acquire new qualitative significance. Elements of subjectivity, quite harmless in other areas, can turn into misfortune, if not tragedy, for hundreds and thousands of people when such subjectivity, the desire to form. a favorable opinion about the position of the organization, to please the authorities will be manifested in the organization and maintenance of accounting records.
The connections between accounting theory and practice and sociology are diverse. The issue of accounting literacy of the population is serious. If we talk about other sciences in the humanities, the interaction of accounting with the sciences of language is interesting. The relationship between accounting and loan is revealed in the functions of the Last. The distinctive functions of the loan - redistribution and control - involve the accumulation of temporarily free funds and their provision under certain conditions to the organization as the need arises. Through a clear understanding of natures pricing, nature of prices, accounting reflects and controls the process of procuring inventories and selling finished products, borrowing from socio-economic statistics general methodological techniques for studying mass social phenomena, primarily with the help of quantitative indicators, accounting. accounting groups these indicators to meet management needs. At the same time, statistical bodies, in addition to applying their specific methods of studying phenomena - surveys, censuses, etc. In understanding the content of the subject of such sciences, like management and marketing, Accounting plays a significant role, because only using accounting information can the administration make informed decisions on the management of all areas of the enterprise’s economic activity. At the same time, feedback coming from management bodies is the initial basis for further processing and grouping of accounting information that is adequate to the decisions made on the management of production and sales of products.
Accounting has a close connection with the cycle general mathematical and natural science disciplines. This is a historical connection, given that accounting science owes its emergence to applied mathematics. It was from mathematics that accounting borrowed its main, distinctive feature - accuracy. From the use of simple arithmetic operations, accounting eventually came to the use of differential ,And integral calculus, set theory and application in certain sections of higher mathematics to mathematical statistics, mathematical programming, etc. Accounting widely uses the matrix model of the relationship of accounts. Based on the elements of mathematical logic in accounting, it has become POSSIBLE to develop standard relationships between accounts.
In the context of using a computer, this accounting capability is realized through the development of accounting process algorithms.
Having absorbed a number of qualities inherent in other disciplines, accounting, in turn, not only conveyed its characteristic features to some of them, but also laid the prerequisites, which then became the basis for the emergence of new special disciplines derived from it: forensic accounting, auditing , theory of analysis of economic activity, economic analysis of economic activity, economic-mathematical methods and models in accounting
Audit independent professional verification of evidence of the reliability of current accounting and financial statements, and the company’s compliance with current business and tax legislation.
Analytical disciplines - theory of economic analysis, and Also economic analysis- represent an intermediate stage of the management process between collecting information and making decisions on the operational regulation of production and planning the economic activities of economic entities; further differentiation of analytical disciplines led to the emergence of management and financial analysis. ,
5. users of accounting information. accounting. Provided by an external user in accordance with PBU 499 “B. organization reporting” and annual, less often quarterly reporting, the composition of which and the timing of submission are regulated by this PBU. This reporting is not sufficient for internal users. B.U provides them with information in those objects and terms that lose them. We can say that, based on user requirements in market conditions, there are 2 types of used accounting: management accounting and financial accounting. The information contained in the reporting of financial institutions is open to external and internal users. The information of the accounting department is necessary for internal users, but for external users it is considered closed “confidential”. Scheme: Users of b.information:6.basic principles of used- the basic starting position of a theory, science, teaching. Used concept is based on the principles that are enshrined in law. The basic principle is defined in Article 8, Clause 1 of the Federal Law of the Russian Federation “On Used Accounts.” and in Article 9 of PBU “Accounting Accounting in the Russian Federation”, in these regulatory documents are defined as requirements: monetary measurement involves reflecting in accounting only that information that can be presented in monetary terms. Being a universal equivalent, money allows you to generalize information and obtain comparable data in a variety of used objects. assumptions and requirements are determined by PBU 198 p 6.7. the concept of assumption corresponds to the concept of fundamental b. principles in accounting. These are the rules for maintaining used accounts. and reporting, deviations from which are not permitted. PBU 198 cl. assumptions are installed: see page 46 PBU (1-4). The position “Accounting Policy of the Organization” reflects the requirements for maintaining accounting records: see PBU pages 46-47(1-6)
7. used regulatory framework depending on the purpose and status, it is advisable to present regulatory documents in the form of a system level: 1st level: legislative acts, presidential decrees, government decrees regulating directly or indirectly the organization and maintenance of business accounts. Civil Code of the Russian Federation, Federal Law of the Russian Federation “On a simplified system of taxation and accounting reporting for small businesses" 12.24.95 No. 222 Federal Law - on the support of small businesses in the Russian Federation dated 06.14.95 "8-N-FZ “on OJSC”, “on LLC”. Documents directly related to used accounts: Tax Code of the Russian Federation, Federal Law “On Used Accounts” Government decree “on the program for reforming used in accordance with international financial accounting standards. accounting.
Level 2: standards (regulations) for used and reporting for September 2007 (21 PBU)
Level 4: systems of regulatory documents: working documents of the enterprise itself according to used accounting, according to the characteristics of the organization, but according to PBU 199, the organization must create and approve p2 p 5 working chart of accounts of the accounting system, forms of primary accounting documents (standard ones are more often used when inventory procedure, document flow schedule, accounting policy order.
8. used item - Is the economic activity of the organization. The objects or components of the subject are property; capital and liabilities of the organization (sources of formation of its property), economic operations that cause changes in property and sources of its formation. Based on their composition and functional role, the organization’s property is divided into 2 groups: (non-current assets) fixed capital and (current assets) working capital. The main criterion for dividing assets into current and non-current is the period of circulation.
Fixed assets- property that is involved in several production cycles and is used by the enterprise for more than 1 year. Fixed assets: 1) fixed assets- items used in the production process for more than 1 year, which do not lose their material form and transfer their value to the product in parts, in the form of depreciation; 2) intangible assets- durable objects that have a monetary value and generate income, but are not material assets (do not have physical basis). They transfer their initial cost to the product using JSC funds. (licenses, patents, trademarks, etc.) 3) long-term investments in material assets- investments in property that is purchased with the purpose of renting it out later, i.e. for temporary use for a fee; 4) long-term financial investments- investments of the organization's available funds, the maturity of which exceeds 1 year, with the intention of receiving income from them on a long-term basis (investments, stocks and bonds, etc.). 5) investments in non-current assets- enterprise costs for objects that will subsequently be accepted as fixed assets, intangible assets.
Current assets- funds and property that are in current household circulation and are used within 1 year. These include : 1) cash in hand, in current accounts, in foreign currency accounts, in special bank accounts (letters of credit, check books) and transfers in transit ; 2) materials- raw materials and materials, purchased semi-finished products, components, structures and parts, fuel, containers and packaging materials, spare parts, materials transferred to the outside for processing, construction materials, inventory and household supplies; 3) costs in work in progress, distribution costs, products that have not passed all stages of technical processing at the enterprise at the end of the reporting period; 5) finished products- products produced at the enterprise and ready for sale . 6) deferred expenses- expenses incurred in the reporting period, but subject to repayment in the following reporting periods, by attributing them to production costs; 7) accounts receivable- the amount of all funds owed to this enterprise by other organizations and individuals, incl. suppliers and contractors, buyers and customers, founders, accountable persons and other various debtors and creditors.
The property of an enterprise can also be divided by sources of formation: own (capital) and borrowed (liabilities). Own include: 1) authorized capital- the capital of the organization, formed from the contributions of the founders in accordance with the constituent documents; 2) additional capital- sources of the organization’s own funds, which include from the additional valuation of non-current assets, share premium, income from joint stock companies, exchange rate differences arising from settlements with the founders, etc.; 3) reserve capital- - insurance capital of an organization, which is created through annual deductions from net profit intended to cover losses of organizations in the absence of other funds; 4) retained earnings- part of the net profit of previous years or the reporting year that the organization did not distribute as of the reporting date; 5) targeted funding and revenues- funds received from budgets of different levels or industry funds for special purposes, or other organizations for the implementation of targeted activities.
Borrowed liabilities include long-term and short-term liabilities: 1) long-term liabilities- long-term bank loans and loans from other organizations (loans from banks, other loans) 2) short-term- loans and borrowings up to 1 year, accounts payable - the amount of debt to other organizations or persons to whom this organization owes: suppliers and contractors, buyers and customers, for taxes and fees to the budget, social insurance and security authorities (ESN), personnel for wages, various debtors and creditors, accountable persons and on-farm payments ; 3) debt to the founders- on payment of dividends or on contributions to the authorized capital; 4) reserves for upcoming expenses and payments. Includes various reserves, creation in an enterprise with def. purpose, incl. payment for vacations, remuneration for long service, based on the results of work for the year, against depreciating investments in securities, etc.; 5) other short-term liabilities- everything that is not listed above.
A=P,A=K+O basic formula used . Household process- procurement, production and sales, which allows the enterprise to continuously conduct economic activities. Each economic process consists of elements called economic operations - individual facts of economic activity, economic events occurring in the organization and causing changes in the volume, composition, placement and use of household funds and the sources of their formation. Conclusion: used item is the economic activity of the enterprise, the objects or components of the subject are the property, capital and liabilities of economic operations. Household operations consist of household processes: procurement, production and sales.
9. used method subject - what it studies, method - how it studies. Used method-4 stages and 8 elements, i.e. those tools that are used. reflects used objects, allowing you to further analyze the information received and summarize it in used. reporting. In the process of learning the essence of a used item. uses deductive (from general to specific) and inductive (vice versa) methods of cognition and research . Method Elements- a set of methods of cognition. Let's consider the structure of the used method.
Documentation- a method of primary reflection of economic facts at the time and place of their occurrence. As a rule, for each operation a material carrier of primary information is compiled. Inventory- continues documenting, supplements and clarifies the data of the current used one. by means of direct recalculation, overweight, remeasurement of used objects. Documentation and calculation allow for monitoring the condition and safety of property, and makes it possible to assess the legality of ongoing household operations. Rating a- a way of expressing in monetary terms the property of an enterprise and its sources . Calculation- provides calculation of the cost of manufactured products, works, services, acquired resources, and products sold. Used accounts.- economic grouping of data with the help of which current information about funds, sources of their formation and economic processes is systematized and accumulated. Double entry- a method of secondary systematization of household facts in the used accounting system. Each business transaction is reflected simultaneously in 2 interconnected accounts in equal amounts. Double entry is the main, main, specific element of used. balance sheet summary- method b. reflections of the state of household funds and their sources for def. Date in monetary terms. Reporting b - a method of reflecting the activities of an enterprise for def. period using a set of forms b. reporting. All elements of the method, being independent, are used not in isolation, but as part of a single whole. They are interconnected and interact, representing a unified accounting system. Used method makes it possible to observe the facts of economic life and economically generalize them, which allows you to analyze the economic activities of the organization.
10. concept of used accounts and double entry. Each enterprise carries out a large number of business transactions every day, which are ultimately reflected in the balance sheet, but the balance is drawn up on the 1st day of the month, quarter or year. Therefore, for current accounting and control, a used account system is used. The accounts are recorded using the double entry method, i.e. Each business transaction is reflected in accounting twice in a single and the same amount for the debit of one account and the credit of another. Check- a method of grouping current control and reflecting economic transactions that are carried out with property, the sources of its formation and economic processes. A cumulative account that is then summarized and used for various summary measures and reporting. Business transactions on accounts can be reflected both in quantitative and monetary terms, but always on the basis of documents that have legal force. In appearance, the account resembles a table consisting of 2 parts: the left one is debit, the right one is credit. To indicate used account balances. the term "Balance" is used. There is a balance at the beginning of the period (Сн) and a balance at the end of the period (Ск). In accordance with the used account balance. divided into active, passive, active-passive. 1) active. Collect information about various types of property, its availability, movement, composition. The balance of these accounts is reflected in the asset balance sheet, and the active account diagram looks like:
Boo. practically does not use the concept of a negative number, which means the loan turnover should be less than Sk+Od.
2) the passive account scheme is slightly different, since these accounts take into account the sources of property formation. The balance of such accounts is always in the account credit.
3) there are also active-passive accounts, the balance of which can be either debit or credit. Or both D and K at the same time (expanded balance).
We have already discussed what double entry is - a dual reflection of business transactions on accounts, which are usually called correspondence of accounts. It should also be noted that business transactions are reflected systematically after they are completed, i.e. in chronological order.
11.summarizing the data of the current used one. collection of information on accounts is carried out continuously during the period. accounting period. As information accumulates, it becomes necessary to verify the correctness of the entries in the accounts, assess the state of household funds and sources of generation. Summarization and verification is carried out in special form tables - turnover sheets - this is a summary of turnover and balance for the reporting period. The statements are filled out on the basis of analytical and synthetic accounting using both monetary and natural meters. To account for accounts payable, you can use current account balance statement. All information is presented in monetary terms. To summarize data and analyze accounting on synthetic accounts, a turnover sheet for synthetic accounts is used. If the statement contains 3 pairs of equalities, then all calculations for synthetic accounts were performed correctly. Small businesses can use chess sheet. It allows you not to use acts (airplanes). Its clear advantage is that the amount of household transactions is recorded only once. If the statement is filled out correctly, then the sum of all totals for D is equal to the entire sum for K. To reflect complete information about the def. For types of material assets, the turnover sheets themselves are used. Using any turnover sheet will help verify the correctness of entries in used accounts. selection of a specific form of the statement of def. next task and purpose of verification.
12. justification of the double entry method; its control and information value. To create the correct accounting entries, you need to go through a number of stages: - def. which objects are involved in the business transaction and which accounts will be affected; - def. that these objects characterize means (A) or sources (P); -what operation will affect the balance sheet currency; - which account is credited and which is debited. Postings affecting D1 accounts and K others are called simple. There are also complex ones, when several accounts correspond to D and (or) K. Used distinguish between chronological and systematic entries in accounts: chronological- carried out in the calendar sequence in which documents are received. Each operation is assigned a serial number and is recorded in the business operations log book. Such a record is reliable control over the systematic and continuous reflection of economic facts. Systematic- according to accounts, i.e. according to D and K accounts in the used system. These records have a control function of accounting. The informational value of double entry is that according to the correspondence of accounts it is possible to determine. maintenance of household operations.
13. analytical and synthetic accounting accounts. Used accounts There are analytical and synthetic. Synthetic accounts reflect data on groupings, property of the enterprise, sources of its formation and economic operations in a generalized form in monetary terms. These accounts include account 01. but to manage the financial activities of an enterprise and assess its place in the market economy of the state of settlements with counterparties, it is not enough to have only general indicators; you need to have detailed data for each supplier of materials, each buyer, for the types of products produced, for each employee of the enterprise etc. Therefore, in the development of groupings of synthetic accounts, detailed analytical accounts are opened. Accounting for them is carried out both in monetary and in kind terms. The interval of groupings of analyte accounts within the corresponding synth account are subaccounts. Synth accounts are 12th order accounts, 2nd order subaccounts. Analytical accounts can be of 3, 4 and other orders. Analyt and synth accounts used. connected, because Analytical accounts reflect the same types of property, sources of their formation, and economic transactions as synthetic accounts, but not more convenient groupings. This means that the total total data of the analytic accounts must be equal to the total data respectively. synth accounts.
The relationship of the circuit can be represented in the form of ek-math formulas. C1+C2 accounts 5th order=C2 4th order; C1+C2+C3+C4 accounts 4 orders = C1 3 orders; C1 + C2 3 orders = C1 accounts 2 orders; C1+C2+C3 of 2nd order accounts =C1 of 1st order accounts. These formulas will also apply to Od, Ok, and SK corresponding accounts. Currently, enterprises, in agreement with the Ministry of Finance of the Russian Federation, are allowed to introduce additional. Synthetic account and subaccounts. The enterprise introduces the analyte independently in any volume and section.
14.classification of used accounts by purpose and structure can be presented in the form of a diagram.
1. main accounts. Designed to summarize information about the property of an enterprise. They are the basis for compiling data sheets; with their help, the security of the production process is monitored. Necessary resources and state of payments. Property accounts - active, designed to account for own and long-term leased property. These are accounts 01,10,43,50,51,58. Source of Funds Accounts- passive, serve to account for the sources of household funds: 80,82,66,67. settlement accounts- a-passive, intended for accounting mandatory calculations: 62,68,71.
2. regulating- are used to regulate the assessment of household funds and sources. They are needed for clarification, adjustment, evaluation of dept. types of property, sources of liabilities. Additional- are used when revaluing an object and have a non-border connection with the main accounts. Contrary- are intended to reduce the assessment of household funds and their sources (01 and 02; 04 and 05). 99 in analytics breaks down into profit and loss and use of profits. The counter account information is subtracted from the main account information. To find out the residual value of fixed assets, you need to subtract 02 from 01. contra-additional- designed to increase Or reduce Costs of objects recorded on main accounts.
3. Distribution- (collective-distribution. Designed for the collection and subsequent distribution of certain information. The accounts differ in that they do not have Sn and Sk, since at the end of the reporting period they are closed, and the amounts collected on them are distributed among accounting objects in accordance with the accepted distribution base. Production 25,26. cumulative- collect information for subsequent distribution and write-off to accounts not related to the production process.
4. costing- are intended for calculating the cost of manufactured products for work performed in the reporting period. Production- collect information on direct and overhead costs for different types of production and allows def. Production costs in general (20,23,01). Non-productive - collects costs not related to production activities. Costing accounts provide control over the rational consumption of resources. All accounts in this group are active. The balance reflects costs in work in progress. According to D def. Direct production costs, as well as indirect distribution costs (from 25.26) to K cost of finished products. Scheme def. The turnover ratio for these accounts is not classic, because work in progress def. Direct recount, advantage. Od is collected within a month. At the end of the month to reflect the cost of finished goods. Cost of GP=Сн+Од-Ск. Production costs are taken into account in D costing accounts in the section on costing items.
5. matching- are intended to summarize information about the formation and use of finance. results of the organization's activities in the reporting period. Accounts in this category are divided into identification of financial result by comparing Do and Co, identification of profit or loss (90.91).
We compare Od and Ok, if Od>Ok we get losses that are equal to Od-Ok. D99 K90 posting will be made for this amount. if Odotrazhenie fin. result. Accounts include 99. They are intended to summarize information about the formation of the final result of the enterprise’s activities. D accounts collect losses, K profits of the reporting year. To close the account at the end of the year, check D99 K84 if you have received a net profit in the amount of losses D84 K99. the amount of income tax according to D99.
6. off-balance sheet accounts- are intended to summarize information about the presence and movement of valuables that do not belong to the organization, but are temporarily in its use or disposal. These accounts do not correspond with other accounts. They make one-way wiring. Only by D (increase) or only by K (decrease), i.e. The structure of off-balance sheet accounts is the same as that of active ones.
15. used chart of accounts. in the system of regulatory regulation, PS occupies an intermediate place between regulatory documents of the 2nd and 3rd types of levels, i.e. it does not have a normative legal nature. But in the practical activities of accounting services, PS services are given paramount importance. PAS is a scheme for registering and grouping facts of economic activity in used. it contains the names and numbers of analytical accounts (1st order accounts) and subaccounts (2nd order accounts). The instructions for use establish uniform approaches to the use of PS and the reflection of facts of economic activity on used accounts. It provides a brief description of synthetic accounts and sub-accounts opened for them, discloses their structure and purpose, e.g. The content of the facts of activity summarized on them, the order in which the most common facts are reflected. Since December 1, 2001, new PAS and instructions for use have been in force in Russia, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94-N. The PS has undergone significant changes introduced by Order of the Ministry of Finance No. 38-N mouth 7.05.03. PS 2001 It is uniform and mandatory for use in organizations of all sectors of the national economy and types of activity, except for banks and budgetary institutions. Regardless of the subordination of forms of ownership, organizational and legal form, accounting using the double entry method. Based on the PS and instructions, the organization approves a working PS containing full list synth, analysis of accounts and subaccounts. Subaccounts are selected based on the management requirements of the organization. Organizations are not required to use a standard chart of accounts for all accounts. In a single PS, accounts are grouped into 8 sections, dep. off-balance sheet accounts are allocated. The basis for grouping accounts into sections is eq. Features of the objects taken into account, i.e. each section reflects economically homogeneous types of property, liabilities and transactions. The sections are located in the definition. Sequences in accordance with the nature of the participation of property in the circulation of funds of the enterprise. 1-6 property processes, 7- capital, 8 financial. results. Property is reflected by its sections, according to the principle of liquidity (from difficult to sell to easily sold). The new PS has a total of 63 accounts and 11 off-balance sheet accounts.
16.balance sheet method of summarizing information. The structure of the balance. b.b. - a special table of double-sided form, in the asset they collect information about the household funds of the enterprise, in the liability about the sources of formation of these funds. The literal translation is active - active, passive - inactive. But unfortunately, this translation cannot characterize household funds or their sources. B.b has its purpose - it is a final summary of information from b.u. for def. period of production and economic activity of the enterprise. The financial statement used by the organization in practical activities has a strictly defined form, which is approved by the Ministry of Finance of the Russian Federation. Significant Impact the internal content of the balance sheet is influenced by the field of activity of the enterprise; according to this, the forms of balance sheets are different for manufacturing enterprises, budgetary organizations and balances. The information provided in the assets and liabilities of the balance sheet is indicated at the beginning and end of the reporting period. Information in this form makes it possible to analyze changes in the economic state of the organization. Information in assets and liabilities is grouped by definition. featured in sections. Sections 5, each includes def. A set of indicators. Intangible assets are reflected at their residual value. All asset and liability sections consist of elements called articles. Each article reflects information about a specific type of household funds or sources, about gr. homogeneous means or sources. The balance is compiled on the basis of used information. For this purpose, the final balances from the accounts at the end of the accounting period are transferred to the balance sheet. In TOTAL, the state of household funds and their sources is shown on the definition. moment, usually on the 1st day of the reporting period. The total balance sheet asset at the beginning and end of the reporting period must be equal to the liability at the beginning and end of the reporting period. This is the main principle of compiling a b.b., which follows from the basic equation of b.b. the results of compiling assets and liabilities are called balance sheet currency. B.b performs 2 main functions: main reporting form; analytical function. The balance sheet is drawn up as of the defined date, i.e. reflects the financial situation on a specific day, because If there is information at the beginning of the year, then one can judge the state and movement of household funds for the financial period. In addition, we see the property status of the organization as a whole.
17.classification of b.balance sheets. The essence of the balance sheet is most fully revealed if one strictly adheres to one of the basic principles of business management: the implementation of a specific goal dictates the choice and construction of an appropriate balance sheet model.
It can be based on the classification of the balance sheet according to the following criteria (diagram 3.1).
According to compilation sources accounting balance sheets are distinguished: - book balance sheets; - general balance sheets; - inventory balance sheets.
Book balances are compiled according to current accounting data based on the balances of the General Ledger accounts.
In the case where they are confirmed by inventory materials, such balances are considered as general
Inventory balances are compiled according to inventories (inventories) of individual assets and sources of their formation.
By type of ownership stand out:— balance sheets of state (unitary) enterprises: — balance sheets municipalities;— balance sheets of privately owned enterprises; balance sheets of mixed forms of ownership (joint stock, business partnerships, etc.); - balance sheets of public organizations.
According to occupancy, those. degrees of generalization, balances are classified into: - single; - consolidated.
Single balance sheets are presented with information disclosing the financial position of one organization or its structural divisions. Summary (summarized, consolidated) balance sheets combine the assets and liabilities of the parent company AND its subsidiaries.
By time of compilation In theory, there is a broad interpretation of balance sheets. Some consider this feature of the classification of balance sheets as fundamental, identifying 6 of their varieties; - introductory (organizational); - Current (initial or incoming, intermediate and final or outgoing); - sanitized, i.e. represented by enterprises on the verge of bankruptcy (inability to pay their obligations); - liquidation (initial, intermediate, final); - separation; - unification (fusion).
It seems that if we proceed from the time factor for each reporting period, then the balances can be divided into initial, current and annual (final). Initial balances are compiled at the beginning of the reporting year. Current balances are compiled for the reporting period - the period for which the organization must prepare financial statements (except for the beginning and end of the financial year). Annual (final) balances are prepared by the organization at the end of the financial year.
By degree of authority accounting balances are considered as: - legal; - separate.
Legal Balance sheets are prepared by legal entities. Separate Balance sheets are compiled by individual structural divisions of the organization (sites, workshops, production, etc.), not endowed with the status of a legal entity.
By frequency of provision The following are distinguished:— opening balances;— periodic balances; — closing balances. Opening balances are directly related to the acquisition of the status of a legal entity by an organization, i.e., after its state registration. Periodic balance sheets are compiled for each reporting period (month, quarter, half year, nine months). Final balance sheets are presented at the end of the reporting year. At the same time, they are introductory to the beginning of the next reporting year, thereby emphasizing one of the fundamental principles of accounting - the principle of continuity of a functioning enterprise.
By type of reorganization procedures Balance sheets are focused on the life cycle of a specific organization, the status of which is revealed. 57 of the Civil Code of the Russian Federation and includes merger, accession, division, separation and transformation.
Based on from reorganization procedures legal Linden distinguishes between the following types of balance sheets: - opening; - separating; - unifying; - liquidation.
Opening balance represents a set of certain assets and sources of their formation that an organization has at its disposal at the beginning of its statutory activities on the date of its registration.
Separation balance includes the property of an organization formed as a result of reorganization procedures of a previously functioning enterprise by decision of its founders (participants) or a body of a legal entity authorized by the constituent documents or by a court decision. In the case when individual structural divisions of one organization are transferred to another organization, their assets and liabilities are reflected in gear balance.
Unification balance consists of the property of several organizations united as a result of reorganization through their MERGER. Liquidation balance consists of the property of a bankrupt organization that is unable to pay its obligations on a certain date.
Depending on the degree of deterioration of its financial situation, which gives grounds to consider the organization at the stage of bankruptcy, liquidation balance sheets are compiled in the form of: - Opening Liquidation Balance Sheet; - Interim Liquidation Balance Sheet; - Final Liquidation Balance Sheet. Each of them is compiled in an assessment according to the possible penalty
property sales.
According to the form of construction Balance sheets are distinguished: - one-sided (vertical); — double-sided (linear, horizontal). One-sided balance sheets are built on a vertical basis; First, the sections and items of the balance sheet assets are given, and below it are the sections and items of the balance sheet liabilities.
Bilateral balance sheets are presented horizontally. The assets and sections of the balance sheet are shown on one line, and the sections and liabilities of the balance sheet are reflected on the same line on the opposite side.
By degree of purification accounting balances are: - gross balances; - net balances. The basis for constructing such balances is one of the defining PRINCIPLES of accounting - the moment of COST. It is customary to reflect durable assets in the balance sheet according to the initial (historical) estimate. The presence of contrarian items in the balance sheet artificially inflates its currency. Such a balance is considered as a gross balance. In the ABSENCE of such items, the corresponding assets are indicated in the balance sheet in real valuation. This is the “cleared” balance, the net balance.
There are counter-additional regulatory articles and counter-regulatory articles.
Counter-additional regulatory articles complement those that regulate. It's about first of all, about items that clarify the valuation of inventories, when they are taken into account in current accounting at fixed accounting prices, while in the balance sheet they should be reflected at actual cost.
Counter-regulating items are placed on the opposite side of the balance sheet in relation to the main items that they regulate. The list of such regulatory articles is limited: depreciation of fixed assets, depreciation of intangible assets and some others
By type of economic activity The following types of balance sheets are provided: - statutory; - non-statutory.
Statutory balance sheets disclose the financial position of the organization in its core activities, the content of which is defined in its charter.
Non-statutory balance sheets provide information on other (non-statutory) types of activities of the corresponding legal entity (balance sheets of service industries, social sphere, etc.).
By sectors of the national economy: — industrial; — balance sheets of transport organizations, etc.
According to the method of compilation balance sheets are divided into: - circulating (turnover balance); - simple forms; - chess shape.
Current (turnover balance) balances are used for the purpose of current control over the completeness of business transactions.
The simple form of the balance sheet is TYPICAL and approved by the Ministry of Finance of the Russian Federation.
The chess balance includes all the signs (properties) of the turnover balance.
18.four types of influence of business transactions on the balance sheet. In the process of carrying out statutory activities in an organization, economic events called economic operations constantly occur. Each of which constantly affects the balance sheet currency. The amount of asset and liability items changes. But there are only 4 types of changes. 1) active. One article increases, another decreases by the same amount. The balance currency remains unchanged. The change can be represented in the form of the following formula: A+∑ho1-∑ho1=P. 2) passive. One side of the liability increases, the other decreases by the same amount. The balance currency will not change. The influence is expressed by the formula A=P+∑xo2-∑xo2. 3) active-passive. As a result, it increases by the same amount, increasing the amount of an asset item, a liability item, and the balance sheet currency. A+∑ho3=P+∑ho3. 4) passive-active. Reduce one of the asset, liability and currency items by the amount of the business transaction. A -∑ho4=P-∑ho4
19.b. balance sheet as a source of information about the financial stability of the company. B.b. is a rich source on the basis of which the financial activity of an economic entity is revealed, for example, the internal relationships inherent in the balance sheet help to analyze: 1) how much of the enterprise’s property is covered by its own, and how much by borrowed funds; 2) non-current assets were acquired with one’s own funds or with borrowed funds and whether part of one’s own funds remains to cover current assets. Subject to normal functioning, all non-current assets must be purchased using own funds. 3) the amount of own funds must be greater than borrowed funds. (6040) 4) a certain relationship can be traced between the key balance sheet items. Using the balance sheet, you can also judge the financial stability of the enterprise. Normal financially stable state: P3p+P4p-A1p=A2p, i.e. reserves and costs are almost completely covered by their own sources. Absolute stability is possible if: P3p - A1p = A2p, this situation is extremely rare in practice. An unstable situation can be judged if: P3p-A1p + P4p + P5p (p. 610) = A2p. Crisis state: P3p-A1p+P4p+P5p. It is also possible to calculate the intermediate coverage ratio, i.e. how much receivables cover accounts payable. Interim coverage ratio = . If you have data from Form 2 of the “profit and loss statement” or using other data, you can calculate avg. revenue, then calculate the total coverage ratio =. This indicator characterizes the timing of possible repayment of all accounts payable, if all proceeds are used to repay these obligations.
20. documents as a source of primary information. Primary accounting is a single, repeated over time, organized process of collecting, measuring, recording, accumulating and storing information about business activities. It represents the initial stage of systematic perception and registration of business facts in documents and is the basis of the accounting information system.
The objects of primary accounting are the operations from which business processes (procurement, production, sales) are formed, characterizing the state of all activities of the organization.
Primary accounting performs two main functions: initial collection of information (registration of business transactions); control over production technology (registration of deviations from standards).
Based on the results of the initial observation, accounting documents are compiled, which are the primary carriers of information.
Document (lat. documentum - instructive example, evidence, evidence) - written evidence of the fact of a business transaction. A simultaneously compiled and executed document is a material object (paper, magnetic disk, etc.) on which information is recorded.
The document is the basis and confirmation of the accounts. All economic facts must be documented in primary accounting documents. No transaction can be reflected in accounting if there is no properly drawn up and executed document for it.
The constituent elements of the document are requisites (Latin requisitum - necessary, required) - information that must be contained in a document to recognize it as valid.
Based on their meaning, details can be divided into mandatory and optional.
Mandatory details are those that must be contained in every primary accounting document. Additional details clarify or supplement the content of certain specific business transactions.
The set of details of a document determines its form. The following are currently used forms of primary accounting documents : unified, specialized, individual.
Unified forms documents are common to all enterprises and organizations; they are intersectoral in nature.
Specialized forms documents are used by enterprises and organizations of certain industries, i.e. they are industry-specific.
Entries in primary accounting documents must be clear and legible. Ink, chemical pencil, ballpoint and other pens can be used for this. It is allowed to fill out documents using typewriters and computers. It is forbidden to use a pencil for notes. Blank (free) lines in primary documents must be crossed out. This eliminates the possibility of making additional entries in the document after it has been signed by the responsible persons.
Primary accounting documents must be drawn up at the time of the transaction, and if this is not possible, then immediately after its completion.
The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.
A special procedure has been established for the execution of monetary documents - cash receipts and debit orders, checks, payment orders and other bank documents. Their registration is regulated by the Regulations on the conduct of cash transactions in the Russian Federation and the rules established by the Central Bank of Russia. Documents on transactions with funds are signed by the head of the organization and the chief accountant or their authorized persons.
Accounting documents have economic and legal significance.
Each primary accounting document, like the corresponding business transaction, first of all, has an economic side. The activities of any organization consist of a variety of economic processes: supply, production, sales. Only with the help of primary accounting documents are the business transactions that make up these processes resolved. By considering the totality of primary accounting documents, it is possible to reproduce the course of events in the processes of supply, production, and sales. This makes it possible to analyze the economic situation, for example, cash flow, the state of debts in settlements with suppliers, customers, the budget, movement of inventories, etc.
From a legal point of view, primary accounting documents are proof of the legality of the actions taken. In addition, they confirm the fact of business transactions and are therefore used when disputes arise between enterprises or an enterprise and its employee. In practice, disputes often arise related to wages, disputes between the administration and financially responsible persons, and between suppliers and buyers. When considering cases in court or arbitration, primary accounting documents are studied first.
The person signing the primary accounting document controls both the economic feasibility and legality of the business transaction, accepting responsibility for its completion.
21. classification b. documents. Accounting documents are classified according to the following criteria: purpose, order of preparation, method of reflecting business transactions, place of preparation, number of accounting positions, registration of homogeneous transactions, recording method (Scheme 1).
By purpose documents are divided into administrative, justifying, accounting, and combined.
administrative are documents that contain permission to perform a particular business transaction. They give the right to perform strictly defined actions. Such documents come from the head of the organization and persons authorized by him. The main purpose of such documents is to transmit instructions from management employees to direct executors. Many operations are carried out only if there is an appropriate administrative document.
Administrative documents include orders, instructions, checks, powers of attorney, etc.
Exculpatory (or executive) are documents confirming operations already performed and certifying these actions. Such documents are drawn up at the time of transactions and represent the first stage of their accounting registration. They serve as the basis (justification) for subsequent accounting entries.
Supporting documents are drawn up and signed by persons responsible for the execution of business transactions and for the correctness of their execution in the documents. These are performers or financially responsible persons: shop managers, chief specialists, warehouse managers, cashiers, forwarders, etc.
Supporting documents confirm that the actions reflected (indicated) in the relevant document have been completed, i.e., the business transaction has been completed. For the financially responsible person who signed and provided this document, it is a report on the expenditure or receipt of material assets, i.e., proof of the legality of changes in the volume or composition of stored assets.
Accounting documents are created by the accounting department for the preparation of accounts, as well as to facilitate and simplify the work.
Combined These are documents that combine the features of several types of documents: administrative and corroborative, corroborative and accounting documents, etc. They serve at the same time as an order to perform a given operation and as a justification for its execution, they record the completed operation and at the same time contain instructions on the procedure for reflecting it on the accounts.
By order of compilation documents are divided into primary and summary.
Source documents form the basis of primary accounting. With their preparation, the accounting process in the organization begins. It is in the primary document that the fact of a business transaction is recorded through preliminary observation and measurement. Primary accounting documents are formal proof that these transactions were actually performed.
Summary documents compiled on the basis of homogeneous primary documents. They reflect transactions that were previously documented in the relevant primary documents.
Summary documents include: advance reports, material reports of warehouse managers, etc.
By coverage business transactions documents are divided into one-time and cumulative.
One-time documents are used to reflect one or more business transactions at one time, i.e., an entry in such a document is made once. A distinctive feature of these documents is that immediately after preparation they can be transferred to the accounting department for use in further accounting Cumulative documents compiled over a certain period of time by gradually accumulating (recording) homogeneous business transactions, at the end of the period they calculate the results for the corresponding indicators. The advantage of cumulative documents is the following: the number of one-time primary documents for the same type of business transactions is significantly reduced, the accounting technique is simplified, and control over the movement of property and the state of the organization’s obligations is improved.
Depending on the place of compilation documents are divided into internal and external.
Internal documents are compiled directly at the enterprise and used within it. These include the vast majority of accounting documents: invoices, advance reports of accountable persons, cash receipts and expenditure orders, waybills, acts, payroll statements and many others.
External documents used for circulation between various economic entities. They come into the organization from outside (for example, from suppliers) or are sent to external users (buyers). These documents are prepared according to standard forms.
Upon receipt by the organization, external documents are registered, and then the legality of the business transactions reflected in them, the presence of all mandatory details, as well as arithmetic calculations are checked.
The requirements for the preparation of internal and external documents are basically the same. But all external documents must be drawn up on standardized forms. In their absence, documents of a different form may be submitted, but they must contain all the required details.
Depending on the number of accounting positions documents can be single-position or multi-position.
Single Item Documents reflect homogeneous business transactions. They are highly specialized, as they show the movement of one specific (homogeneous) accounting object. Multiitem documents cover heterogeneous business transactions involving the movement of several types of accounting objects. Accounting objects in such documents can be very different and similar in content.
Multi-item accounting documents have the following advantages over single-item ones: the number of duplicate entries is reduced; the number of document forms is reduced; the information collected in such documents more fully characterizes the reflected business process (or part of it).
By registration of homogeneous transactions documents can be divided into unified and individual.
Unified documents refer to standard and specialized accounting documents approved in accordance with the established procedure. They are used to formalize homogeneous business transactions in all organizations, regardless of the form of ownership and industry characteristics.
For accounting automation, the use of unified documents is very important, as it expands the possibilities of economic and accounting generalization, increases the speed of information processing, and reduces the number of erroneous entries. In addition, the unification of accounting documents helps to streamline documentation.
Individual are documents developed by the organization itself and used by it for internal accounting of certain transactions.
By recording method distinguish between documents compiled manually and using technical means.
Manual documents usually used for internal purposes within an enterprise.
Documents compiled using technical means are used primarily for external communications. Documents filled out partially or completely mechanized (using a typewriter or computer) are used mainly within the enterprise, but can also be transmitted externally.
At the same time, to transfer to another enterprise, it is not necessary to fill out all documents using technical means.
22. document flow. Documentation is a set of documents compiled for all business transactions. Documentation performs many functions, the main of which are: informational (records all business transactions and stores information about them); operational management (primary accounting documents are used to transmit orders from managers to executors); control (the economic feasibility and legality of business transactions are checked); analytical (allows you to analyze the activities of an enterprise based on documents).
In order for accounting documentation to perform these functions, it must meet the following basic requirements. It must be accurate (contain information that strictly corresponds to the content of the business transactions performed); complete (contain all, not selective, information about the economic processes occurring at the enterprise); clear (understandable to internal and external users); high-quality (drawn up in strict accordance with the requirements for accounting documentation); useful (the information contained in the documentation must be prepared for the analysis of business events).
Checking and processing documents. Primary documents received by the accounting department are subject to mandatory verification.
Check carried out in several directions:
formal check — determining the compliance of documents with established forms, as well as the timeliness of drawing up and submitting documents in relation to the document flow schedule;
substantive verification - establishing the legality of completed business transactions;
checking the correctness of arithmetic calculations — recalculation of the results of multiplying quantitative indicators by price, totals for the document as a whole, etc.; counter check - comparison of one document with another. Based on the results of the check, the following decisions can be made: if an arithmetic error is detected or a violation of the rules of execution, the documents are returned to the executors (whose signatures are on the document) for correction; upon detection of an illegal operation, its inexpediency, violation of planned targets or standards, fraud, forgery of signatures, etc. further operations the documents are suspended, and the documents are detained in the accounting department to clarify the circumstances and take the necessary measures against the perpetrators.
Verified documents that fully meet the requirements are accepted by the accounting department for further processing, which consists of three stages: taxation, grouping and account assignment.
Taxation (price) - translation of natural and labor meters. specified in the document, in cash. Most of the documents coming from the divisions of the enterprise (from teams, farms) are compiled not in monetary terms, but in other measures (natural, labor). Therefore, for accounting purposes, various measures are converted into a single one - monetary ones.
Taxation is carried out as follows: if economic the operation is reflected in natural meters (kg, pcs., m, etc.), then the quantity is multiplied by the price per unit. The unit price is determined based on the price tags for the materials. if specified labor meters (hours, working days), then the quantity is multiplied by the cost of a unit of time.
After taxation, documents are grouped, which is the next stage of their processing.
Grouping — this is the selection of documents according to certain characteristics reflecting business transactions that are homogeneous in economic content. The purpose of the grouping is to obtain summary (generalized) data on the movement of various types of property or liabilities for a certain period.
After dividing according to the main characteristic, additional grouping is possible: documents for materials - by enterprise warehouses, suppliers, areas of expenditure; cash documents - by sources of receipt of money at the cash desk, etc.
After grouping, records are made for a group of similar operations with general totals. Thus, summary documents are obtained.
The grouping of documents is reflected in special statements, which can be of two types:
cumulative - for accumulating data contained in primary accounting documents. They are filled out gradually, over a certain period of time, as primary accounting documents are received by the accounting department;
grouping - to systematize information about business transactions reflected in accounting. They are filled out at once, entering data from documents that have already been selected according to a certain criterion.
Account assignment - indication in the primary and summary documents of the accounting accounts on which the business transaction or the total of grouped homogeneous transactions should be reflected.
Document storage. After processing and use in accounting, the documents are deposited in the archive.
All organizations and enterprises are required to store primary accounting documents, as well as accounting registers and financial statements filled out on the basis of them, for the period established by the rules for organizing state archival affairs, but not less than five years, as provided. Federal law"About accounting". Responsibility for organizing the storage of accounting documents lies with the head of the enterprise.
The specific procedure for storing primary documents and accounting registers is established by the Regulations on Documents and Document Flow in Accounting. Other guidance documents may clarify certain provisions of this document.
Current storage of accounting documents (for the reporting year) is carried out directly in the accounting department. Documents are filed in folders for their intended purpose, primary accounting documents are stored separately from accounting registers.
Homogeneous primary documents of the current month related to a specific accounting register are selected into bundles in chronological order and filed in a separate folder. The folder indicates the month and year to which the documents relate, their numbers (from... to... inclusive), and other reference information.
Monetary documents (cash orders, advance reports, bank statements with related documents) must be selected in chronological order and bound.
If accounting at an enterprise is carried out using computers, then in accordance with the Federal Law “On Accounting”, computer data processing programs (indicating the terms of their use) must be stored for at least five years after the year in which they were last used to compile the accounting reporting.
The accounting archive of permanent storage documents is organized in a specially prepared room or in closed cabinets. The transfer of documents to the archive is formalized by an act.
The issuance of primary accounting and other documents from the accounting department and from the archive to employees of the organization is not allowed, but in some cases this can be done by order of the chief accountant.
Seizure or removal of copies of primary accounting documents and accounting registers from an organization can only be carried out by the bodies of inquiry, the prosecutor's office and the courts, the tax inspectorate and the tax police on the basis of decisions of these bodies in accordance with the current criminal procedure rules. The seizure is documented in a protocol, a copy of which remains with the organization. The chief accountant or other official has the right to make copies of the seized documents indicating the basis and date of seizure.
In the event of loss or destruction of primary accounting documents, the head of the organization by order appoints a commission to investigate the reasons that led to the loss or destruction of documents.
Standardization and unification of documents.Standardization of documents - this is the establishment of uniform sizes of forms of the same type of documents in accordance with GOST 6.10.5-87 “Requirements for the construction of a template form”, put into effect on January 1, 1998. The template form establishes: paper format, service fields, structural grid, location of parts and zones, as well as details.
A specific size of a form is called a format. The format is indicated by a code - a letter and a number. The most common sheet size for a typewriter is 203 x 288 mm (A4 format).
Uniform sizes of forms simplify working with documents. Firstly, they are convenient to process and file in bundles, and secondly, accounting workers get used to a certain size of documents, which speeds up their completion.
Standard forms of primary documents are divided into intersectoral (interdepartmental) and specialized.
Intersectoral forms documents are mandatory for use without any changes or additions in organizations of all forms of ownership. Thanks to this, uniformity in the execution of business transactions is achieved. Specialized forms documents are intended for individual industries or organizations. Such documents are developed by line ministries.
Unification of documents - This is the establishment of uniform forms that are standard for homogeneous operations in all organizations of individual industries or the national economy as a whole.
Forms of primary accounting documents for registration of a specific business transaction are standardized, i.e. have the same dimensions, and unification makes the documents even more identical - standard not only in size, but also in the essence of the transactions reflected. Documents for processing each specific business transaction receive the same details. In the upper right corner of each document is printed the number of its form, below in the middle is the name, then the details that must be filled out by employees of the organizations (the amount of material sold or purchased, the names of the performers, etc.).
23. inventory, and its place in primary accounting.Inventory - This is the identification of the actual availability of property under the responsibility of financially responsible persons and the financial obligations of the organization.
The organization's property is understood as fixed assets, intangible assets, financial investments, inventories, finished products, goods, other inventories, cash and other financial assets, and financial liabilities are accounts payable, bank loans, loans and reserves.
The main goals of the inventory are: identifying the actual availability of property, comparing it with accounting data, checking the completeness of the reflection of the enterprise’s obligations in the accounting records, bringing accounting data into line with the actual availability of property.
In accordance with current legislation, to ensure the reliability of accounting and reporting data, all organizations are required to conduct an inventory of property and liabilities.
During the inventory, the following tasks are solved:: establish the actual presence and state of safety of material assets and funds; evaluate the correctness of the accounting of the state of the enterprise's settlements; identify low-quality or unnecessary property of the organization; identify facts of improper storage of material assets; check the condition of warehouse buildings and warehouse equipment; control the work of financially responsible persons; identify shortages, damage and other losses, as well as theft of property and other abuses; check compliance with primary accounting rules; evaluate the quality of primary accounting.
Discrepancies between accounting data and the actual availability of property and liabilities may arise for various reasons.
Natural causes - natural changes that occur with stored property, due to its physical and chemical properties. This is a change in the mass or quality of a product due to the influence of temperature or air humidity, damage to it by rodents, insects, as well as losses during storage and transportation. There is a natural decrease in the mass of many agricultural crops. In accounting practice, this is defined as natural loss.
Errors and inaccuracies in storage locations may arise during the acceptance and release of valuables by financially responsible persons. Such facts are random and therefore lead to the formation of both surpluses and shortages. Errors can also occur due to inaccurate weighing instruments.
Accounting errors - arithmetic errors in calculations, incorrect entries in primary documents, erroneous perception of an unclearly written number, etc.
Abuse - these are targeted measurements, body kits, replacement of material of one type (and, therefore, quality) with another, i.e. misgrading when issuing property, miscalculation when issuing money, as well as direct theft of property and money by financially responsible persons.
Discrepancies in actual data and accounting data are identified only periodically, during an inventory. Inventory data confirms or clarifies accounting data, i.e., makes them completely reliable. Thus, inventory is a mandatory addition to documentation.
In accordance with the Methodological Guidelines for Inventorying Property and Financial Obligations, all property and all types of financial obligations of the organization are subject to inventory.
Inventory is taken of production inventories and other types of property that do not belong to a given organization, but are listed in its accounting records. Property that is not accounted for for any reason is also subject to inventory.
In accordance with current legislation, an inventory must be carried out in the following cases: when transferring property for rent, when purchasing, selling property, as well as when transforming a state or municipal unitary enterprise. The inventory is carried out on the date of registration of these business transactions; before preparing annual financial statements. The exceptions are fixed assets (inventory can be carried out once every three years), library collections (once every five years), as well as property, the inventory of which was carried out later than October 1 of the reporting year; when there is a change of financially responsible persons, the inventory is carried out on the date of transfer of cases (but not later than the day the employee is dismissed); if facts of theft, abuse or damage to property are revealed - on the day of their discovery; in the event of a natural disaster, fire or other emergency situations caused by extreme conditions - on the day of the event or immediately after its end; during reorganization or liquidation of an organization - before drawing up a reorganization (separation) or liquidation balance sheet; in other cases provided for by the legislation of the Russian Federation.
The number of inventories, the dates of their conduct, the list of property and financial obligations included in the inspection are established by the head of the organization in cases where the inventory is carried out by order of government bodies.
To carry out an inventory, a permanent inventory commission is created in the organization. It consists of a chief accountant, chief specialists (engineers, economists, agronomists, livestock specialists, etc.), as well as representatives of the administration. If there is a large amount of work to be done while simultaneously conducting an inventory of many types of property and liabilities, then working inventory commissions are created.
The personnel of permanent and working inventory commissions is approved by order or directive of the head of the organization. By decision of the head of the organization, the composition inventory commission service representatives may be included internal audit, independent audit organizations, audit commission.
The head of the organization is obliged to create conditions for conducting the inspection within the established time frame. Commission must be provided labor force for rehanging and moving cargo, working weighing and control instruments, measuring containers, etc.
The inventory commission must work in full force. The absence of at least one of its members is grounds for declaring the inventory results invalid; there are several types of inventory.
Complete inventory covers all funds, without exception, owned by the enterprise, as well as those accepted for safekeeping and processing, all rights and obligations of the enterprise. A complete inventory is carried out during the transformation, reorganization or liquidation of an enterprise.
Annual inventory carried out before the preparation of the annual report as of January 1. It is the most time-consuming and labor-intensive, since all the organization’s property is checked. To facilitate the annual inventory, certain types of property are allowed to be inventoried earlier, but under certain conditions: fixed assets are inventoried no earlier than November 1, capital investments - no earlier than December 1, goods, finished products, inventories - no earlier than October 1, etc. Partial inventory can be of two types:
covering a specific type of property or liability, for example, only fixed assets, only raw materials and materials, only agricultural products, only cash in the cash register, only payments to customers, etc.;
carried out on all property assigned to one financially responsible person. Thus, an inventory of a specific warehouse is carried out.
Partial inventory can be carried out several times a year, which makes it possible to clarify the data of primary accounting documents, monitor the work of financially responsible persons, and combat abuse.
Planned inventory carried out within the predetermined time frame. They are established from the point of view of economic feasibility or based on other specific conditions. Unscheduled inventory carried out suddenly. Its initiator can be the head of the enterprise or the chief accountant. An inventory is carried out when a fact of abuse is identified, after a natural disaster, when a financially responsible person changes, as well as at the request of inspection authorities.
Permanent (continuous) inventory is carried out in accordance with the internal work plan of the accounting department throughout the entire calendar year for certain types of property during periods of their lowest quantity.
To clarify the results of a previously conducted inventory, repeated or double-check inventories may be carried out by decision of the manager.
Re-inventory carried out after any inventory has already been carried out. The reason for the repeated check is doubts about the quality of the inventory.
Controlled inventory carried out during the inventory period or immediately after its completion. Its purpose is operational control over the ongoing (current) inventory.
The regulations on accounting and financial reporting establish that fixed assets, capital investments, finished products, etc. are inventoried at least once a year (when conducting a full inventory). The timing of partial inventories is established by the head of the organization together with the chief accountant.
24. calculation. Its types and content. In accounting, the main type of valuation of economic assets is the actual cost, which is determined using calculation.
Costing - this is a method of calculating the cost of products, work performed and services rendered, as well as material resources and products sold (work, services); it is one of the elements of the accounting method and allows you to express various economic processes and their stages in monetary form.
As one of the elements of the accounting method and as a specific area of accounting work, calculation must be carried out according to strict rules based on the principles of calculation.
Main principles of calculation are: inclusion in the cost of all costs; rational grouping of costs (by types, by time periods, by places of occurrence, by costing items, by costing objects); use of accounting information as the main source of data.
General calculation rules are established by regulatory documents on accounting and are mandatory for all commercial organizations. At the same time, it is necessary to take into account industry specifics. Object of calculation is a product or product of economic activity (semi-finished product, finished product, group of similar products or products, volume of work or services), as well as a technological stage (processing stage, part of production, etc.).
Calculation unit - This is the meter of the calculation object. The unit of measurement of an object adopted in current accounting may or may not coincide with the calculation unit. Costing can be carried out at various stages of production. If during the manufacturing process products go through fairly independent stages with the production of semi-finished products, then the cost can be calculated after each stage (processing). To reduce the amount of analytical work, enlarged costing units are used. The calculation must be made as accurately as possible, which is very important, since any unaccounted or incorrectly accounted costs lead to a distortion of the financial result.
The accuracy of the calculation depends on how rational the grouping of costs is, how accurate the calculation of costs for the object being calculated is, and how justified the choice of method for distributing indirect costs is.
In accounting, costs are classified by accounting periods, in relation to technological process, according to the method of inclusion in the cost.
By accounting periods costs are divided into current and periodic.
Current costs are incurred by the enterprise in a given reporting period and are included in the cost of a product, product (work, service) for a given period.
Periodic costs are divided into two groups: long-term costs associated with capital investments, one-time costs incurred in a given reporting period, but related to other accounting periods.
Current costs are grouped by elements and items of calculation (costs).
Grouping costs by elements allows us to answer the question of what and how much was spent in the reporting period on the production of a specific costing item. Cost elements are: material costs; labor costs; contributions for social needs; depreciation of fixed assets; other costs.
A cost item is a group of single-item costs. Using this grouping, the accounting system determines the cost of production of specific types of products and estimates the costs incurred by individual divisions of the organization. In accordance with international standards, this grouping is used in the management (production) accounting system.
In order to ensure uniform methodological approaches to cost accounting and cost calculation, standard industry nomenclatures of cost items are being developed.
The Basic Provisions for Planning, Accounting and Calculating Product Costs at Industrial Enterprises establish a standard grouping of expenses by costing items, which can be presented in the following form:
1) “Raw materials and materials”; 2) “Returnable waste” (subtracted); 3) “Purchased products, semi-finished products and production services of third-party enterprises and organizations”; 4) “Fuel and energy for technological purposes”; 5) “Salary wages of production workers";6) "Deductions for social needs";7) "Costs for preparation and development of production";8) "General production expenses";9) "General economic expenses";10) "Losses from defects";P) " Other production expenses"; 12) "Commercial expenses".
It is important to note that not all costs incurred by the organization are included in the cost of products (works, services). Grouping costs by item is also used when planning the activities of an organization and its divisions. It allows you to prepare planned cost estimates in accordance with the technological standards of various types of production. The actual consumption of inventories, labor and resources for other cost items is compared with planned costing, which allows you to control the level of costs during the production process.
By in relation to the technological process costs are divided into basic and overhead.
The main costs are determined by the production technology of the product; they are also called “technological costs”. Overhead costs are costs associated with organizing production and management. They cannot be included in the cost of any one product, so they are pre-collected (accumulated) and then assigned to costing objects in parts proportional to the accepted cost distribution base.
By method of inclusion in cost costs are divided into direct and distributed.
Direct costs can be directly included in the cost of a particular type of product; these are predominantly basic costs.
Distributed (indirect) costs cannot be directly attributed to a specific type of product, because they are associated with the production or sale of several types of products simultaneously. The expenses that are allocated are mainly overhead costs. They may relate to all business activities as a whole, to a specific business process or to a production unit.
Depending on the stage of compilation, there are normative, planned (estimated) and actual (reporting) calculations.
Standard calculation - this is the amount of costs that an organization can spend on a costing unit of output in accordance with the standards. Standard costing is compiled at the beginning of the accounting period for cost items and is used to identify deviations in the actual level of costs from the standard level.
Planned (estimated) costing - this is the amount of costs attributed to each product, group (type) of products in accordance with the preliminary calculation of costs for the planned period or type of work. Planned costing is compiled by cost items, but the amount of expenses for each item is calculated. It may or may not coincide with the standard. The calculation is made based on the planned economic situation, prices for material resources, energy resources and other factors.
Actual (reporting) costing is compiled on the basis of actual costs for a specific type of product in the accounting period. Analysis of the actual cost of products (works, services) allows us to determine the level of its deviation from the established standard or planned value.
The cost per unit of production is determined as follows: all costs that relate to a specific type of product are divided by its quantity.
To calculate the cost of products sold, it is necessary to sum up the costs incurred in each economic process - supply, production, sales. Depending on at what stage of economic activity the cost of production is formed, a distinction is made between technological, production and full (commercial) cost.
During the procurement process, the actual cost of raw materials and materials necessary for the production of products is determined. Then the technological cost is formed, which, in addition to the cost of resources, includes the costs of technological operations. After this, the production cost of the product is determined, which includes not only the cost of raw materials and technological costs, but also costs associated with the management and organization of production. The last stage is the determination of the full (commercial) cost of products sold (work, services), which, in addition to the above-mentioned expenses, includes costs associated with sales (Diagram 2). Part of the expenses incurred in a given accounting period may not be included in the cost of finished products, if the manufacturing process is not partially completed. In this case, the costs made will be considered work in progress. In agriculture, the share of unfinished production can be quite large, for example, when growing winter grain crops, which are sown in the fall, and the harvest is harvested only in the summer of the next year, when producing young poultry, when the incubation of eggs is not completed on the reporting date, etc. The process of calculating the actual cost is very labor-intensive and consists of the following main stages: Stage I - distribution of costs between finished products and work in progress; Stage II - calculation of costs for defects in production (death of animals). Uncompensated losses are included in the cost of products (works, services). The amount of defects related to work in progress is included in the cost of work in progress as a separate item; Stage III - determination and assessment of the amount of returnable production waste; Stage IV - determination and calculation of the cost of by-products (other) products; Stage V - formation of cost calculations for each item , relating to each calculated object separately.
25. assessment and its place in the formation of a used information system. Information prepared accounting, can be divided into operational, generalizing and summary. Operational information is used for ongoing regulation of the enterprise's activities; consolidated information is necessary for making important decisions on the development of an organization or industry. In particular, special attention is paid to the financial condition, the availability of working capital and cash. Generalized information in its meaning is close to summary information, but is expressed in a cost (monetary) measure. To obtain this type of information, elements of the accounting method such as valuation and costing are used.
Evaluation is the assignment of numerical values to objects and events according to certain rules. Elements of assessment (measurement) are: 1) object or event; 2) properties (quality, attribute, characteristic) that are subject to quantitative assessment; 3) a measurement scale, or a set of units in which a property can be expressed. Each object has several properties that can be measured. The choice of property is determined by the purpose of the assessment.
If the goal is to maintain a stable, unchanged course of activity, then the valuation is given at current cost or replacement cost. If the goal is the adaptive behavior of the organization, that is, the desire to adapt to changing economic conditions in order to extract maximum profit, then maintaining current operating parameters becomes optional. In this case, the assessment is made in modern monetary terms.
Monetary valuation is a method of measuring the value of accounting objects to determine the indicators of the production and financial activities of an organization. With the help of monetary valuation, natural indicators (facts) are converted into monetary ones, which allows them to be reflected in accounting. Only after evaluation does a business fact become an object of accounting.
The use of a monetary meter as a generalizing one allows one to compare dissimilar economic facts, as well as establish their value. Only on the basis of such generalized data can adequate management decisions be made.
Different assets and liabilities are valued differently. The rules for assessing property received by an enterprise in different ways differ. Thus, the assessment of property acquired for a fee is carried out by summing up the actual expenses incurred for its purchase, property received free of charge - at the market value on the date of posting, property produced in the organization itself - at the cost of its production. The use of other assessment methods is permitted in cases provided for by the legislation of the Russian Federation and regulations of the bodies regulating accounting. These are: general rules valuation of property and liabilities.
Technically, when valuing, natural meters (m, pcs., kg, etc.) are converted into monetary ones by multiplying their quantity by cost. Thus, the quantitative (natural) measure will be converted into a monetary one. This is very important for the further work of the accounting department and for the subsequent assessment of the cost of the facility under construction. If boards measured in cubic meters were released on the same day, then they also need to be valued in rubles. Thus, information is generated about the expenditure of various materials for a certain amount of money on the construction of a building.
The labor meter (hour, day) is also converted into money by multiplying the amount of time worked by a specific employee by the cost of an hour of work.
The assessment of resources and commitments must be based on two principles: reality and unity.
Reality of assessment - This is an expression in monetary terms of the actual value of property or labor costs. Compliance with this principle is necessary to obtain genuine cost data. An incorrect assessment distorts the objectivity of the economic picture and the final financial results.
Unity of assessment - This is a uniform monetary measurement of homogeneous material resources (property) both in different organizations and in different divisions of the same organization. The principle of unity requires that the organization's property be reflected in the same valuation both in the balance sheet and in the current accounting.
When all enterprises value the same property in the same manner, then in the balance sheets of all enterprises the same assets become comparable.
The procedure for assessing property and liabilities is established by regulatory documents on accounting and is mandatory, except for cases regulated by the accounting policies of the organization in accordance with current regulations and rules (standards) on accounting and reporting.
3 types of assessment: cost, initial, etc. Each of them performs a specific function in accounting and analysis.
Initial cost is formed in the process of acquisition, construction or other type of receipt of fixed assets into the organization.
Residual value - this is the amount of the under-depreciated part of fixed assets (the original cost minus depreciation over the period of operation of the objects).
Replacement cost characterizes the modern costs of acquiring a similar fixed asset. The transfer of initial cost to replacement value is carried out as a result of the revaluation of fixed assets, which is carried out in the prescribed manner.
Inventories are not always valued at actual cost
At the end of the reporting period, planned accounting prices are brought to actual prices, since the accounting department accumulates all receipts and expenditure documents that indicate actual amounts. This recalculation is based on calculating the average percentage of deviations of planned accounting prices from actual ones.
Materials consumed in production can be valued at the cost of a unit of product, at the weighted average cost, at the cost of the first batch purchases (FIFO), at the cost of the last batch purchases (LIFO).
Products, works and services of own production during the accounting period (year) are assessed according to the actual costs of their production (with monthly calculation of the actual cost) or according to the planned cost (in agriculture and a number of other industries). In the latter case, the planned cost of capitalized products, work performed and services rendered at the end of the year is brought to the actual cost before accrual or write-off - reversal.
26.accounting for the procurement process. At the enterprise, there is a constant circulation of funds, while they increase or decrease in volume and change their material form. The purpose of this turnover: the production of new goods necessary for society. And it should be remembered that the circulation of funds is inherent only in commodity-money relations. D-T; T…P…T*; T*-D*
At stage 1, the purchase of goods necessary for production occurs. At this stage, means of labor and labor are acquired. At stage 2, new goods are created and new values appear in the process of connecting labor power with the means of production. At the same time, the cost of the product increases. At stage 3, the commodity form is replaced by money, but to a greater extent than it was originally. D*-D=ΔD i.e. These are 3 stages of procurement, production and sales. Used they are called processes. Procurement process 1st stage of household goods circulation. At this stage, household operations related to providing the production process with objects and means of labor are carried out and take into account 1) the availability of inventories; 2) their receipt by the enterprise; 3) debts to suppliers of material resources; 4) monitors the status of settlements with suppliers; 5) calculate the actual cost of acquired assets. All accounting is carried out in accordance with the terms of contracts concluded between buyers and suppliers. Information on the acquisition of raw materials, materials and other resources is formed on the basis of external primary accounting documents - payment requests, invoices, waybills, etc. The tactical cost of procured resources consists of the purchase price and the technical requirements. TZR - the buyer’s costs for loading, transportation, and unloading of purchased resources. The amount of TZR is not constant. Because consists of many types of costs, some of which are constantly changing. The share of goods and materials in the total cost of purchased resources depends on the delivery distance, modes of transport, the size of the railway tariff, etc. To reflect the procurement process, 3 groups of accounting accounts are used: 1) for accounting for material assets (10.19); 2) for cash accounting (51,52,50); 3) accounting and calculations (60.76) the total volume of procurement of material assets in monetary terms is recorded according to D70 and other accounts. Current accounting of receipt of materials is carried out at purchase prices excluding VAT. TZR is taken into account in the department. analysis of accounts, accounts 10. 1) when materials arrived at the warehouse, they became the property of the buyer, and a debt arose to the supplier (D10K60). 2) transportation of materials is carried out by special transport. The buyer incurred a debt to the transport organization D10 K 76. 3) after delivery of the materials, the organization paid the debt to the supplier and the transport organization D60K51 iD76 K51.opr. % TZR in materials: = . Def. TKR for each type of material =
27.accounting for the production process. The production process is a collection of household items. operations for the production of products, performance of work and provision of services. Production is the main activity of the enterprise for which it was created. Used At this stage, the total volume of products produced is identified and all costs associated with the production of products are recorded. Def. The actual volume of production in physical and monetary terms, the production cost of products in general and by department is calculated. species In the production process, 3 elements interact: means of labor, objects of labor and the labor of workers. The use of these items results in a variety of manufacturing and production costs. For rational calculation and solution of basic problems used. production process, a classification of production costs is used according to 2 criteria: 1) in relation to the technological process: a) basic - associated with the main type of activity; b) invoices - with a process serving the main activity (20.23); 2) according to the method of inclusion in the cost: a) direct - attributed to def. Type of product directly (20,23,29); b) indirect - before being attributed to any type of activity, they are distributed proportionally to any base between several types of products and industries (25,26). In addition to indirect and auxiliary means, production services are distinguished, which provide household and social services to employees of the organization (29). The main thing in the system of accounts for the production process is account 20, because it is where all production costs are ultimately collected. on the account 20 def. Production volume both in kind and in monetary terms. To determine the cost of individual types of products. Analyst accounts are opened for accounts 20,23,29 (calculation), 25,26 - collection and distribution. All accounts are active, i.e. costs are collected in D, and in K they reflect the cost of manufactured products. In K 25.26 they show the distribution to calculation accounts. The costs of the production process are very diverse; they can be grouped by eq. Elements: material costs, social contributions. Needs for wages, depreciation of fixed assets, etc. costs, or according to production cost items. The most important stage in accounting for the production process is the correct calculation of the cost of manufactured products. Information about it is accumulated on cost accounts gradually; direct costs are attributed to account 20, to the subaccount that takes into account the costs of a specific type of product. Services of auxiliary production at their cost are also included in the costs of main production. Overhead costs are preliminarily accumulated in accounts 25.26 and then included in the cost of production 20, but by distributing the formation of products can be represented in the form of diagram (1). Finished products are released from production, valued at production costs, but at the time of preparation of financial statements, not all costs can be attributed to finished products, because Some of the products may not be fully processed. ,
28.accounting for the sales process and formation of financial statements. Result. The sales process is a set of household operations associated with the transfer of property for products to their consumer. This process is the final one in the process of circulation of enterprise funds. Consumers of the products are legal entities and individuals. Those. various organizations of on-farm production and non-production units, enterprise employees and individuals. Organizations sell industrial products, finished products, various inventories, fixed assets and intangible assets, foreign currency and securities. Used are carried out: 1) the total volume of products sold is identified; 2) def. Business expenses; 3) form a complete system of sold products and property; 4) def. Revenue from sales of products and the status of settlements with customers; 5) Finnish is revealed. result from implementation. Active accounts are used: 43.44 and a-passive 90.91,99.61. in accounting for the sales process, account 90 is used. The account collects all costs associated with the sale of products, which is the result of the main activity. Everything that is not related to the main activity. Using account 91, the operation of the accounts is the same. All costs associated with the sale of products. On account 44 under D of this account, expenses are accumulated according to K; they are written off to sales accounts by type of value. Scheme: identification of financial results during the implementation process.
1 ravine - not all enterprises sell finished products in full in the period in which they produced them, which means there are leftover products in the warehouse. Accordingly, the cost of finished products and sold products 2 different indicators. stGP = cost of GP + (-) remaining GP in the warehouse. 2 ravine - all costs are associated with production process D90 K20.3 ravine is written off - if only one type of product is sold, then commercial expenses are written off completely, having written off its cost. But if several types are sold, then the costs are included. 4 ravine - in accordance with the current procedure used. Finnish the result is determined for each type of product sold and other material assets. After which, a synth score of 90 is formed, making up the revolutions which is def. Fin. the result from the implementation and write it off as 9.
29.accounting registers, their types and contents. In accordance with the document flow schedule, primary documents are sent to the accounting department, where they are subject to further processing. First of all, the documents are checked and if there are no complaints about the execution, then they begin to group the information contained in them. Grouping records are made in special ledgers. documents- accounting registers.- these are carriers of accounting and economic information obtained on the basis of primary or consolidated accounting documents. They are designed to systematize and accumulate information, to reflect it on used accounts. and in reporting. Accounting registers - a special table def. Forms built in accordance with ek. Grouping data about the organization’s property, sources of its formation, etc. Using used registers. information is accumulated and grouped by eq. Accounting objects; control over the safety of primary and consolidated accounting documents; operational analysis of the movement of property and obligations of the organization.
classification b. registers 1) as intended: a) chronological. In them, the facts of economic activities are recorded as they arise and are sequentially completed (journal register of economic transactions, book of purchases and sales, cash book, etc.); b) systematically reflect records in the system of used objects. (magazine-order, statements). Used to record and receive steps by department. used accounts; c) combined combine chronological and systematic records (magazine-general ledger). In them, household operations are recorded in time and at the same time systematized .2) by content: a) synthetic ones are intended for summarizing synthetic book entries. accounts (order journal, general ledger); b) analytical ones are intended for maintaining subaccounts. They detail synth registers, i.e. the final data of the analytic registers should give results for the synthetic register (cards, statements, books); c) universal ones allow you to compare analyte and synth accounting data in one document (journal order No. 7 for account 71). 3) in form: a) books - bound sheets of paper with a definition. .grafing. used with manual accounting techniques. The pages of the book must be numbered, the cover shows the name of the register, year of use, name of the enterprise, etc. (cash book, general ledger, purchase and sales book); b) cards - thick sheets of paper of a small format, allowing you to create card indexes; with their help, the analyst keeps records. Each card is registered in a special. register, which ensures their safety; c) statements - summary sheets - separate unbound sheets of definition. Engraving. They are used for registration and accumulation of homogeneous accounting information (payroll, payroll ). 4) by graphing method: a) single-item - graphs for reflecting household transactions for income and expenses are combined on one side; b) two-position graphs for reflecting household operations, located on different sides of the unfolded sheet; c) multi-position registers, in which one side contains several columns, where data is recorded in very detailed form (cost accounting cards by item); d) linear homogeneous information is written on one side in one line (magazine order No. 6); e) chess - divided into squares and entries are made at the intersection of columns and rows (chess sheet). : a) manually - using a ballpoint pen with blue or black ink; b) filled out using printing devices.
30. accounting registration technique. The accounting registration technique is an important stage towards the formation of reliable and timely information about the ongoing real economic processes in the enterprise and providing it to users.
The implementation of this goal is preceded by the mandatory recording of business transactions in the appropriate accounting registers on the basis of accounting documents. This accounting procedure is called posting transactions. It is carried out on the basis account assignments, often called an accounting entry, a special form of marking the corresponding balance sheet accounts based on a business transaction.
The procedure for recording business transactions in accounting registers involves various techniques. First, a business transaction can be registered in the synthetic accounting register, indicating only its registration number and amount. After this, an entry is made into the analytical accounting register.
The practice of organizing accounting has developed various ways of recording in accounting registers.
The most common among them is linear. Its advantage is in ensuring visibility of control, especially for settlement transactions relating to the obligations under concluded transactions accepted for execution by one of the parties to the settlements. For such operations, the supplier reflects in the accounting register - the sales book on one line for each invoice the cost of products shipped to a specific buyer, the date and cost of its repayment.
The buyer, in turn, in the purchase book on one line indicates the date of receipt of the invoice from the supplier, the date of its payment and the date of receipt of the products. The advantage of using linear recording is also that such accounting registers, as a rule, combine analytical and synthetic accounting.
It is widely used in the construction of accounting registers chess recording principle, allowing you to indicate the amount in the accounting register at one time, without violating the principle of double entry.
The amount for a business transaction is recorded once at the intersection of the horizontal line of one corresponding account and the vertical line of another corresponding account. This increases visibility and reveals the internal content of correspondence between accounts, since the debit and credit of the corresponding accounts are presented in one place, one transaction at a time, in one accounting register.
During the registration process, business transactions are recorded in accounting registers in the order of their completion in time. (chronological records) or in a specific system (systematic records). Recently, they have been widely used mixed (combined) records, combining the features of both chronological and systematic records.
Separate accounting of property and liabilities on balance sheet and off-balance sheet accounts, based on the nature of their formation and their relationship to the owner, led to the registration of business transactions through the use of unigraphic and biographical records.
Unigraphic notation - one-way recording. In current accounting, a business transaction is reflected either as a debit account or as a credit account.
Diagraphic notation used in the process of registering business transactions in a strictly defined grouping (system). It is characterized by the registration of each business transaction as a debit to one account and a credit to another account, i.e., the principle of double entry applies.
The theory considers various combinations of diagraphic notation (simple, complex, combined, reverse, reversal, mixed). However, simple, complex and reversal entries have become the most common and widely used in the practical organization of accounting. We discussed the first two types earlier (see Chapter 5).
Reversal entries - These are correctional entries using the “red reversal” method. Their essence: a detected error in an accounting entry is “reversed”, that is, a previously made accounting entry is repeated in red ink. This means that the previous, already registered amount is subtracted, which after this procedure is equal to zero. After which the correct correspondence of accounts is made by regular entry. This recognizes that from now on the corrected new entry is the original entry. It can be reflected in accounting before summing up the results in the accounting registers and drawing up reports, when documentary evidence is received that the first initial entry is not reliable. It is possible that the error was discovered by the accountant himself after the final information was generated. 1. The first erroneous accounting entry is removed (destroyed) by drawing up the second entry in red ink (using the “red reversal” method). For educational purposes, the amount for this transaction is shown in a box. 2. The third correct entry is made using a regular entry. Consequently, the reversal method of accounting entry allows for the correct reflection of turnover in synthetic and analytical accounts even outside the reporting period in which the accounting entry was detected. In addition, the method is also applied in the case when the initial accounting entry was recorded in the accounting registers. In a larger amount than was clear from the content of the business transaction.
A reversal entry is also more acceptable in the case where the initial entry in form, content and amount was completed correctly, but subsequently the purpose envisaged by this operation was not achieved. It is advisable to record the cost of unused and returned materials from the workshop to the warehouse at the end of the month using the “red reversal” method. This entry has the advantage that it brings into line the real amount of consumption of materials in the main production, and does not distort the amount of turnover on the indicated corresponding accounts.
Application mixed entries when one account is debited with a positive amount, and another, of the same name, is also debited, but with a negative amount, or, conversely, one account is credited, and another similar one is credited with a negative amount, is not widely used in current accounting. This is quite logical. The main purpose of using such records is to eliminate artificially high speed.
31.correction of errors in accounts. There are 3 ways to correct errors: 1) proofreading. Applies when an incorrect entry is detected during an accounting period. Errors are corrected by crossing out the incorrect text and the correct text and amounts are written above the crossed out, the strikethrough is made with a thin line so that the incorrect entry can be read, corrections must be made to all copies. 2) additional entry- As a rule, it is considered in comparison in 3 ways. 3) Starring record- both entries are used when an error is detected after reporting and affect 2 registers. Moreover, if an amount is found in the registers that is greater than the correct one, then a grading record is used, and if it is less, an additional one is used. Making corrections using the additional method. recordings are carried out in 2 stages: 1) the amount for which an adjustment entry needs to be made is determined. 2) this amount is recorded in the registers, the missing amount is entered in the registers in the same correspondence as the erroneous amount. That. the sum of these two operations gives the correct entry. An adjustment entry is used in several cases: 1- when the incorrectly recorded amount is greater than the correct one; 2- when the correspondence of accounts is incorrectly indicated. 3- when the initial entry was completed and made correctly, but the goal of the economic activity was not achieved. In the first case, the grading record is carried out in 2 stages:1- the previous incorrect entry is canceled. A posting is also made for the same amount, but in red or outlined in a rectangle. 2- the correct amount is entered in the same correspondence. The second case is used in the accounting entry (red line). 1- the incorrect entry is canceled, completely repeating the amount of the correspondence of the accounts. 2- the correct amount is recorded in the correct correspondence. The scheme of case 3 is the same.
32.used forms To collect, register and process accounting information, various types of accounting registers are used, the totality of which, supplemented by technology, reflects business operations and is called a used form. used forms are constantly being developed and improved, but only one form should be used during the reporting period. Memorial warrant form. Recommended for organizations with small information flows. Its peculiarity is that synthetic accounting is kept in books or multi-part statements. And for analytical accounting they use cards. For each operation or group of similar operations, a memorial order is issued on the basis of primary documents, which indicates the date of compilation, the content of the business transaction, its amount and the correspondence of the accounts. Some orders are assigned “personalized” numbers. Memorial Order- an intermediate link between primary documents and accounting registers. In order to reduce the number of memorial orders for homogeneous operations, accumulative statements are opened. After accumulation, memorial orders are registered in the registration journal. After this, the order information is transferred to the main ledger, where the information is grouped by synth accounts separately by D and K. At the end of the month, according to the main ledger data, a turnover sheet for synth accounts is drawn up, and at the same time, the accumulative sheets are closed, leaving the turnover on the analytical accounts. After reconciling the data, the analyte and synth accounts, the results of the registration journal and the turnover on the synth accounts make up the accounting. reporting. for the scheme: _______- accounting record, - - - - -reconciliation of accounting records.. the form is simple and clear, but has a number of disadvantages: 1) repetition of the same records, 2) time gap between analyte and synthetic accounting, 3) insufficient adaptability to modern reporting system.
Journal-order form. The accumulation of information from reference accounting documents and its subsequent systematization is carried out in accumulative and grouping sheets in chronological order. These registers are called magazines. They simultaneously serve as orders, as they accumulate homogeneous accounting records for the current month, hence the accounting form. The main accounting registers in this form are order journals and statements. A journal-order is a credit to any account in which information is collected in correspondence with D other accounts. The statement is kept according to D criteria, i.e. according to D accounts in correspondence with K dlr. Accounts. Some order journals combine synth and analytic accounting. The chronology of registration of business operations is not maintained, because is carried out by itself. Entries in order journals are made within a month as primary documents are received. At the end of the month, all order journals are closed, and their results are transferred to the general ledger - the main generalizing register of synthetic accounting. The monthly turnover recorded in the general ledger for D of all accounts must be equal to the total for K of all accounts. Reconciliation can be done in the turnover sheet for synthetic accounts. In addition, the general ledger entries are compared with the cashier's reports and the turnover according to the analytical account. Disadvantages: manual input method and complex structure of order journals and statements. Advantages: the shape is consistent with the capabilities of the VT.
Dialog-automated form. The form eliminates the repeated entry of constant indicators (coefficients, prices), eliminates duplication of indicators in primary documents, and allows for a narrow specialization of documents and registers by type of business transactions performed.
33.essence and meaning of reporting.Accounting reporting of the organization - The system for summarizing accounting data of the main provisions for accounting reporting is regulated by the Federal Law of November 26, 1996. No. 118-FZ “on used” and PBU 499 “accounting reporting of an organization.” The organization's reporting is classified by type and purpose, degree of generalization and reporting of data.
1) by type of reporting : 1managerial - intended for use in managing household entities. In this regard, the content, frequency, forms, timing and procedure for its preparation are determined by the economic entity independently. As a rule, it is compiled on the basis of management accounting data and contains information on key indicators for short periods of time - a day, 5 days, a week, a decade, etc. The data is used for management control and management of supply processes, production and sales of products. 2 - accounting - unified property data system, financial situation organization and the results of its activities are compiled according to used data. 3 - tax - are intended for fiscal purposes and obligations and are mandatory for the preparation of economic management entities as established by tax legislation. Tax reporting must be prepared for adjustments according to the rules of tax legislation. 4 ) statistical reporting - compiled according to statistical, accounting and operational accounting data and reflects information on individual indicators of the organization’s economic activities, both in kind and in monetary terms.
2) according to the frequency of compilation: 1- intra-annual - includes reports for the day, 5 days, week, decade, month, quarter, half year. These are current statistical reporting and intermediate accounting. 2 - annual - reports for the year.
3) according to the degree of data generalization: 1- individual buh. reporting of legal entities. On the one hand, it characterizes the Finnish position and financial the results of his activities. On the other hand, it provides systemic control of the correctness and accuracy of used data. at the end of each accounting cycle. That. as an element of the used method performs 2 functions: informative and control. The reporting is intended to: a) identify the final financial. the result of the activity of the economic entity; b) distribution of results between owners; c) submissions to supervisory authorities; d) identifying signs of bankruptcy of a business entity; e) formation of a unified state. observation base and macroeconomic indicators; f) use in the management of an economic entity, incl. legal proceedings and taxation. 2- consolidated - as a type of financial reporting, it is intended to characterize the financial position and financial results of the activities of a group of economic entities. It serves a purely informational function and is made available to interested external users.
34. composition and requirements for accounting. reporting. In accordance with Article 23 of the NKRF, organizations are required to create reports to the tax office at the place of their registration. Forms b. reports approved by order:
In addition, instructions were approved on the scope of b. reporting forms and on the procedure for drawing up b. reporting. Currently, organizations provide mandatory interim and annual reporting. Intermediate: form No. 1 “b.b”, No. 2 “profit and loss statement.”. annual: No. 1, No. 2, No. 3 “capital measurement report”, No. 4 “cash flow report”, No. 5 “appendix to financial statement”, No. 6 “report on the intended use of funds received”, explanatory note and auditor's report. All JSCs are required to provide an audit report; banks"; insurance organizations; commodity and stock exchanges; investment funds; state Extra-budgetary funds; funds in which the source of funds is voluntary contributions from legal entities and individuals; organizations with an annual income of more than 500 thousand minimum wages; state Unitary enterprises (organizations in which all funds belong to the federal, regional or local budgets, but this organization operates independently and is a commercial enterprise); organizations in the authorized capital of which the state shares. Ownership is at least 25%. Small businesses that do not accept the simplified form. The taxation system will be able to provide annual reporting in the amount of b.b. and profit and loss statement without additional Transcripts and other forms may not be provided, incl. they are not required to conduct audits. Non-profit organizations have the right not to provide forms No. 4, No. 5, No. 3, No. 6. public organizations not implementing entrepreneurial activity and those without sales turnover do not provide interim reporting; annual reporting consists of forms No. 1, No. 2. requirements for accounting The reporting was approved by PBU 499 (pages 67-69). The words are stated. Requirements: reliability and completeness, neutrality, integrity, comparability, consistency, compliance with the reporting period, correctness of execution. They are additional in relation to the assumptions and requirements of PBU 198.
35.methodological support used. The accounting policy of an organization is its adopted set of methods for maintaining accounting records. management methods include: methods of grouping and assessing facts of economic activity, repayment of assets, organization of document flow and inventory, methods of using used accounts, used accounting register system, information processing and other relevant methods and techniques. The creation of an accounting policy is regulated by PBU 198, which includes 4 sections (see PBU). In addition, the methodological base includes: 1) methodological instructions for inventory of property and financial assets. obligations. By order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49; 2) guidelines for used fixed assets. Order of the Ministry of Finance of the Russian Federation dated March 28, 2000; 3) guidelines for used MPZ order dated December 28, 2001 No. 119 and other guidelines and recommendations of unified forms. So, the main methodological documents are: 1) approved. Head of the form of primary accounting of documents; 2) document on the accounting policy of the enterprise; 3) document flow schedules; 4) approved Manager's working chart of accounts; 5) approved Head of internal reporting form..
36.organizational support used. should be subordinated to the task of providing the apparatus with reliable and necessary information in a timely manner at the lowest possible cost. Organizational support involves dividing used to financial and managerial ones to determine the direction of the flow of accounting information. In addition, Finnish accounting is regulated, a definition should be developed for it. A system of requirements and principles. Rules for organizing ex. Accounting enterprise def. On one's own. Responsibility for organizing used is borne by the leader, so he must approve all 5 methodological components. Law "On Used Use" It has also been established that the manager can: 1) maintain a business account. personally; 2) create an account. service headed by the chief accountant. Such a Russian service is a structural division of an enterprise. The chief accountant reports directly to the manager and is responsible for the formation of accounting policies, maintaining accounting records, and timely provision of complete and reliable accounting records. reporting. 3) maintaining used perhaps on a contractual basis with a centralized accounting department or an independent specialized organization. 4) a professional accountant with an appropriate higher or secondary specialized education. If we type boo. service, then we can assume 3 types of division of labor of accounting personnel: 1) subject - division of labor involves the division of documents in accordance with the name of the departments: settlement (salary), production (costs), settlement department (suppliers), sales department (buyers), general (accounting reporting), etc. Each department is engaged in current accounting, then a group of accounts based on their accounting. Uniformity. The subject approach is common for medium and large joint-stock enterprises. 2) linear - most typical for accounting in a structural unit. Observation, collection, registration, and processing of data takes place in the structural unit, and generalization in the general accounting department. 3) functional - a variant of the division of labor, which provides that each employee or def. The group specializes in performing homogeneous accounting operations, which correspond to the stages of generating accounting information. Regardless of the organizational structure of the accounting department, the scope of responsibilities of each accountant should be determined by the job description, which increases personal responsibility and the quality of accounting information in general. Regardless of the division of labor option, the organizational aspects of accounting policies should be subordinated to the creation of an optimal document flow system. The stages of processing the relevant documentation must be clearly identified, and schedules for the implementation of the department must be developed. types of work, established the volume of accounting work, and its performers. It is important to organize the registration of incoming and outgoing documents. It is also important to provide def. Scope of work, its content, list of incoming and outgoing documents for each performer. The accounting department develops schedules. The central figure in development and control is the chief accountant. His instructions are mandatory for all performers and structural units. The final stage of document flow is the delivery of all signature and specialized documents to the archive. You should remember and ensure shelf life.
37.used technical support a set of procedures, the implementation of which makes it possible to ensure the methodological and organizational aspects of accounting policies at the level of modern requirements for establishing accounting records. The set of procedures includes: 1) the presence of a working chart of accounts developed on the basis of a standard financial plan. economic activities of organizations and instructions for their use; 2) the presence of an album of forms of primary documents for each area of accounting work; 3) the availability of modern VT tools that form the basis of the automated form of control equipment, incl. electronic submission of reports, agreement and bank-client program (settlements on a current account); 4) the presence of codifiers for synth and analytic accounting objects; 5) availability of the required qualification level of accountants; 6) the presence of a set of organizational, technical and sanitary-hygienic measures to optimize the account. Process; 7) the presence of intra-company control; 8) presence of an appropriate level of culture industrial relations in the accounting team.
38.second-hand staffing. training of specialists in used At the moment, it involves the training of accounting personnel at 4 levels: 1) accountant-accountant - primary education, short-term courses, incl. through employment funds; 2) second-hand technician - specialist in the field of used equipment. middle level. Training is carried out through the system of the Ministry of Education and line ministries in technical schools and colleges; 3) accountant-economist - issued by the state. And commercial economic universities with a specialty in “Accounting.” accounting, analysis and audit"; 4) b- professional - used specialist. highest category, who passed the exam in accordance with the regulations on the certification of prof. Accountants (approved by the Institute of Professional Accountants of Russia) on the basis of an exam receive a certificate confirming the level of their profession. Preparations. The share of admission to the exam and receipt of a qualification certificate, the specialist must meet the following. Requirements: 1) higher specialized economic education, work experience of at least 5 years; 2) higher economic education, candidate's diploma in economics. Science, experience less than 3 years; 3) certificate for passing additional. Professional training according to the training and certification program of prof. accountants (approved by the institute); 4) presence of a positive characteristic at the place of last work; 5) no criminal record for economic crimes.
39. concept of international standards. Anglo-American, South American and continental models of used organization. In the 70s of the 20th century, the process of globalization of the economy grew. The used language plays the role of the universal language of business, but at this moment each country has its own rules for maintaining business accounts. About 100 national accounting systems have been formed, which can be combined into 3 groups (three-model classification).1. Anglo-American unites with mainly English-speaking countries (USA, UK, Australia, etc.). used organization in legislative terms, less regulated, and largely focused on the standards developed by prof. Organization of accountants, including the standards of prof. Ethics. Flexibility in the adoption and operation of accounting policies at the departmental level. .of the enterprise and the entire accounting system is a distinctive feature of this model. 2) continental - unites European countries with developed economies (France, Germany, Austria, etc.). It is characterized by a high level of legislative regulation of used products. , and therefore great conservatism of accounting policies. 3) South American (Argentina, Bolivia, Brazil, etc.). focused on a high level of inflationary processes in the economy. The process of free movement of capital led to the development of a direction called accounting harmonization. The result was the preparation of international financial standards. reporting (IFRS), i.e. their main goal is to make the reporting of different countries understandable by managers of other countries. International standards are not mandatory, they are advisory in nature. Suitable for international companies and for companies seeking to attract foreign investors. They have been developed since 1973 by the MS Committee. The committee was developed by 9 countries, and currently has more than 100 member organizations from different countries. The committee has developed more than 40 standards, which are constantly revised and improved. New standards are being introduced, old ones are being cancelled, which is associated with the development of ecology. Relations in society. The standards are distinguished by the multivariate choice of accounting department. objects. Russian PBUs can be considered as IFRS adapted to Russian reality. Some IFRS requirements are excluded, some PBUs are more multivariate, which is associated with the development of the legislative system with traditional methods of Russian used accounting. and existing practice. Harmonization and improvement of used in Russia combines into a single process, therefore the regulatory framework used. will undergo changes in the near future.
40.reformation of used in Russia in accordance with international standards. The development and implementation of the 1991 PS can be considered the beginning of its formation; new objects were introduced into the accounting policy: intangible assets, financial assets. investments, loans, rent, etc. the methodology for accounting for many fixed assets, capital investments, profits and losses, etc. has been significantly changed. The following have made a significant contribution to the reform. Documents: regulations on used and b. reporting in the Russian Federation, order of the Ministry of Finance dated March 20, 1992 No. 10 and the regulation on b.u “accounting policy of the enterprise” approved by the Ministry of Finance dated July 28, 1994 No. 100. enterprises were given the right to choose options for accounting and evaluating relevant objects; responsibility for maintaining used accounting was assigned to the manager. It was allowed to keep a used one. with the help of third-party companies and persons without organizing accounting. service, in a small business enterprise they were allowed to combine the functions of an accountant and a cashier. The composition, content, terms of the address and submission of reports have been significantly changed; reporting forms have largely become consistent with international practice; reporting has become public and accessible. In 1998, a government decree approved a program for reforming used equipment. in accordance with IFRS, and in fact in 2004. A reform concept for the medium term has been developed. The main goal of the reform is to bring the national system into use. in accordance with international standards and the requirements of a market economy. The main task of reform: the formation of a national system. standards, accounting and reporting, ensuring the usefulness of information for external users, ensuring the coordination of the reform of used with the main trends in the development of Russia; harmonization of standards at the international level; providing methodological assistance in understanding and implementing management accounting in Russian organizations. The main directions of reforming used accounting are also highlighted: legislative and regulatory regulations at the enterprise and production level, the formation of a regulatory framework, methodological support (instructions, guidelines, comments); staffing, international cooperation. The institutes of prof. take an active part in the work in all areas. Accountants of Russia.
Analysis of financial and economic activities plays an important role in increasing economic efficiency activities of the organization, in its management, in strengthening its financial condition. It is an economic science that studies the economics of organizations, their activities from the point of view of assessing their work in implementing business plans, assessing their property and financial status and in order to identify untapped reserves for increasing the efficiency of organizations.
The adoption of justified, optimal ones is impossible without first conducting a comprehensive, in-depth economic analysis of the organization’s activities.
The results of the economic analysis are used to establish reasonable planning targets. Business plan indicators are set based on the actual achieved indicators, analyzed from the point of view of opportunities for their improvement. The same applies to rationing. Norms and standards are determined on the basis of previously existing ones, analyzed from the point of view of the possibilities of their optimization. For example, standards for the consumption of materials for the manufacture of products should be established taking into account the need to reduce them without compromising the quality and competitiveness of products. Consequently, analysis of economic activity helps to establish reasonable values for planned indicators and various standards.
Economic analysis helps to improve the efficiency of organizations, the most rational and efficient use of fixed assets, material, labor and financial resources, the elimination of unnecessary costs and losses, and, consequently, the implementation of a savings regime. An immutable law of management is to achieve the greatest results at the lowest cost. The most important role in this is played by economic analysis, which allows, by eliminating the causes of unnecessary costs, to minimize and, therefore, maximize the amount received.
The analysis of economic activity plays a great role in strengthening the financial condition of organizations. The analysis makes it possible to determine the presence or absence of financial difficulties in an organization, identify their causes and outline measures to eliminate these causes. The analysis also makes it possible to state the degree of solvency and liquidity of the organization and predict the possible bankruptcy of the organization in the future. When analyzing the financial results of an organization's activities, the causes of losses are established, ways to eliminate these causes are outlined, the influence of individual factors on the amount of profit is studied, recommendations are made for maximizing profits through the use of identified reserves for its growth, and ways of using them are outlined.
The relationship of economic analysis (analysis of economic activity) with other sciences
First of all, the analysis of financial and economic activities is related to. Among all the information used in conducting business, the most important place (more than 70 percent) is occupied by information provided by accounting and. Accounting forms the main indicators of the organization’s activities and its financial condition (, liquidity, etc.).
Analysis of economic activity is also associated with statistical accounting (). The information provided by statistical accounting and reporting is used to analyze the organization's activities. In addition, economic analysis uses a number of statistical research methods. Economic analysis is interrelated with auditing.
Auditors carry out verification of the correctness and validity of the organization’s business plans, which, along with accounting data, are an important source of information for conducting economic analysis. Further, auditors carry out a documentary check of the organization’s activities, which is very important to ensure the reliability of the information used in economic analysis. Auditors also analyze the profit, profitability and financial condition of the organization. Here audit comes into close interaction with economic analysis.
Analysis of economic activity is also associated with intra-farm planning.
Business analysis is closely related to mathematics. Research is widely used in this process.
Economic analysis is also closely connected with the economics of individual sectors of the national economy, as well as with the economics of individual industries (mechanical engineering, metallurgy, chemical industry etc
Analysis of economic activity is also interconnected with such sciences as , . In the process of conducting economic analysis, it is necessary to take into account the formation and use of cash flows, the peculiarities of the functioning of both own and borrowed funds.
Economic analysis is very closely related to the management of organizations. Strictly speaking, the analysis of the activities of organizations is carried out with the aim of implementing, on the basis of its results, the development and adoption of optimal management decisions that ensure increased efficiency of the organization's activities. Thus, economic analysis contributes to the organization of the most rational and effective management system.
In addition to the specific economic sciences economic analysis is certainly related to. The latter sets out the most important economic categories, which serves as a methodological basis for economic analysis.
Goals of analyzing financial and economic activities
In the process of conducting economic analysis, it is carried out identifying improvements in the efficiency of organizations and ways of mobilization, that is, the use of identified reserves. These reserves are the basis for the development of organizational and technical measures that must be carried out to activate the identified reserves. The developed measures, being optimal management decisions, make it possible to effectively manage the activities of the objects of analysis. Consequently, analysis of the economic activities of organizations can be considered as one of the most important management functions or, as the main method of justifying decisions on the management of organizations. In the conditions of market relations in the economy, the analysis of economic activity is designed to ensure high profitability and competitiveness of organizations both in the near and longer term.
The analysis of economic activity, which arose as balance sheet analysis, as balance sheet science, continues to consider as the main direction of research precisely the analysis of the financial condition of the organization on the balance sheet (using, of course, other sources of information). In the context of the transition to market relations in the economy, the role of analysis of the financial condition of the organization increases significantly, although, of course, the importance of analysis of other aspects of their work is not diminished.
Methods for analyzing economic activity
The method of analyzing economic activity includes a whole system of methods and techniques. providing the opportunity for scientific research of economic phenomena and processes that make up the economic activities of the organization. Moreover, any of the methods and techniques used in economic analysis can be called a method in the narrow sense of the word, as a synonym for the concepts “method” and “technique”. Analysis of economic activity also uses methods and techniques characteristic of other sciences, especially statistics and mathematics.
Method of analysis is a set of methods and techniques that provide systemic, comprehensive study the influence of individual factors on changes in economic indicators and identification of reserves for improving the activities of organizations.
The method of analyzing economic activity as a way of studying the subject of this science is characterized by the following features:- Use of tasks (taking into account their validity), as well as standard values individual indicators as the main criterion for assessing the activities of organizations and their financial condition;
- The transition from assessing the organization’s activities based on the overall results of the implementation of business plans to detailing these results according to spatial and temporal characteristics;
- calculating the influence of individual factors on economic indicators (where possible);
- Comparison of the indicators of this organization with the indicators of other organizations;
- Integrated use of all available sources of economic information;
- Generalization of the results of the economic analysis and a summary calculation of identified reserves for improving the organization’s activities.
In the process of analyzing economic activity, a large number of special methods and techniques are used, in which the systematic, complex nature of the analysis is manifested. Systemic nature of economic analysis is manifested in the fact that all economic phenomena and processes that make up the activities of the organization are considered as certain aggregates, consisting of individual components connected with each other and with the system as a whole, which is the economic activity of the organization. When carrying out the analysis, the relationship between the individual components of these aggregates, as well as these parts and the aggregate as a whole, is studied, and finally, between the individual aggregates and the activities of the organization as a whole. The latter is considered as a system, and all of its components listed are considered as subsystems of various levels. For example, an organization as a system includes a number of workshops, i.e. subsystems, which are aggregates consisting of separate production areas and workplaces, that is, subsystems of the second and higher orders. Economic analysis studies the interrelations of the system and subsystems of various levels, as well as the latter among themselves.
Analysis and assessment of business performance
Analysis of the financial and economic activities of an enterprise makes it possible to assess the effectiveness of the business, that is, to establish the degree of efficiency of the functioning of this enterprise.
The main principle of business efficiency is to achieve the greatest results at the lowest cost. If we detail this situation, we can say that the effective operation of an enterprise occurs when the cost of producing a unit of product is minimized in conditions of strict adherence to technology and production and ensuring high quality and quality.
The most general performance indicators are profitability, . There are private indicators that characterize the effectiveness of individual aspects of the functioning of an enterprise.
These indicators include:- efficiency of use of production resources available to the organization:
- fixed production assets (here the indicators are , );
- (indicators - personnel profitability, );
- (indicators - , profit per one ruble of material costs);
- efficiency of the organization's investment activities (indicators - payback period of capital investments, profit per one ruble of capital investments);
- efficiency of use of the organization's assets (indicators - turnover of current assets, profit per one ruble of the value of assets, including current and non-current assets, etc.);
- efficiency of capital use (indicators - net profit per share, dividends per share, etc.)
Actually achieved private performance indicators are compared with planned indicators, with data for previous reporting periods, as well as with indicators of other organizations.
We present the initial data for analysis in the following table:
Particular indicators of the efficiency of financial and economic activities of an enterpriseIndicators characterizing certain aspects of the financial and economic activities of the enterprise have improved. Thus, capital productivity, labor productivity and material productivity have increased, therefore, the use of all types of production resources available to the organization has improved. The payback period for capital investments has decreased. The turnover of working capital has accelerated due to increased efficiency of their use. Finally, there is an increase in the amount of dividends paid to shareholders per share.
All these changes that took place compared to the previous period indicate an increase in the efficiency of the enterprise.
As a general indicator of the effectiveness of the financial and economic activities of an enterprise, we use the level as the ratio of net profit to the amount of fixed and current production assets. This indicator combines a number of private performance indicators. Therefore, changes in the level of profitability reflect the dynamics of the efficiency of all aspects of the organization’s activities. In the example we are considering, the level of profitability in the previous year was 21 percent, and in the reporting year it was 22.8%. Consequently, an increase in the level of profitability by 1.8 points indicates an increase in business efficiency, which is expressed in the comprehensive intensification of the financial and economic activities of the enterprise.
The level of profitability can be considered as a general, integral indicator of business efficiency. Profitability expresses a measure of the profitability of an enterprise. Profitability is a relative indicator; it is much less susceptible to the influence of inflation processes than the absolute profit indicator and therefore more accurately shows the efficiency of the organization. Profitability characterizes the profit received by the enterprise from each ruble of funds invested in the formation of assets. In addition to the profitability indicator under consideration, there are others, which are covered in detail in the article “Analysis of Profit and Profitability” of this site.
The efficiency of an organization is influenced by a large number of factors at different levels. These factors are:- general economic factors. These include: trends and patterns of economic development, achievements of scientific and technological progress, tax, investment, depreciation policies of the state, etc.
- natural-geographical factors: location of the organization, climatic features of the area, etc.
- Regional factors: economic potential of a given region, investment policy in this region, etc.
- industry factors: the place of a given industry within the national economic complex, market conditions in this industry, etc.
- factors determined by the functioning of the analyzed organization - the degree of use of production resources, compliance with the cost-saving regime for the production and sale of products, the rationality of organizing supply and marketing activities, investment and pricing policy, the most complete identification and use of on-farm reserves, etc.
Improving the use of production resources is very important for increasing the efficiency of the enterprise. Any of the indicators we named that reflect their use ( , ) is a synthetic, generalizing indicator that is influenced by more detailed indicators (factors). In turn, each of these two factors is influenced by even more detailed factors. Consequently, any of the general indicators of the use of production resources (for example, capital productivity) characterizes the efficiency of their use only in general.
In order to reveal true effectiveness, it is necessary to carry out more detailed measurements of these indicators.
The main private indicators characterizing the efficiency of the enterprise should be considered capital productivity, labor productivity, material productivity and working capital turnover. Moreover, the latter indicator, compared to the previous ones, is more generalizing, directly related to such performance indicators as profitability, profitability, profitability. The faster the working capital turns over, the more efficiently the organization functions and the greater the amount of profit received and the higher the level of profitability.
Acceleration of turnover characterizes the improvement of both the production and economic aspects of the organization’s activities.
So, the main indicators that reflect the effectiveness of an organization are profitability, profitability, and level of profitability.
In addition, there is a system of private indicators that characterize the effectiveness of various aspects of the organization’s functioning. Among the private indicators, the most important is the turnover of working capital.
Systematic approach to the analysis of financial and economic activities
Systems approach to the analysis of the financial and economic activities of the enterprise assumes her study as a specific set, as a single system. The systems approach also assumes that the enterprise or other analyzed object must include a system various elements, which are in certain connections with each other, as well as with other systems. Consequently, the analysis of these elements that make up the system must be carried out taking into account both internal and external connections.
Thus, any system (in this case, the analyzed organization or other object of analysis) consists of a number of subsystems interconnected. At the same time, this same system, as a component, as a subsystem, is included in another system of a higher level, where the first system is in interconnection and interaction with other subsystems. For example, the analyzed organization as a system includes a number of workshops and management services (subsystems). At the same time, this organization as a subsystem is part of any branch of the national economy or industry, i.e. higher level systems, where it interacts with other subsystems (other organizations included in this system), as well as with subsystems of other systems, i.e. with organizations from other industries. Thus, the analysis of the activities of individual structural divisions of the organization, as well as individual aspects of the latter’s activities (supply and sales, production, financial, investment, etc.) should not be carried out in isolation, but taking into account the relationships existing in the analyzed system.
In these conditions, economic analysis must, of course, be systematic, complex and multifaceted.
The economic literature discusses the concepts of “ system analysis" And " comprehensive analysis" These categories are closely interrelated. In many ways, systematicity and complexity of analysis are synonymous concepts. However, there are also differences between them. Systematic approach to economic analysis involves an interrelated consideration of the functioning of individual structural divisions of the organization, the organization as a whole, and their interaction with the external environment, that is, with other systems. Along with this, a systematic approach means an interconnected consideration of various aspects of the activity of the analyzed organization (supply and sales, production, financial, investment, socio-economic, economic-ecological, etc.). Systematic analysis is a broader concept compared to its complexity. Complexity includes the study of individual aspects of the organization’s activities in their unity and interconnection. As a result, complex analysis should be considered as one of the fundamental parts of systems analysis. The generality of the complexity and systematic analysis of financial and economic activities is reflected in the unity of the study of various aspects of the activities of a given organization, as well as in the interconnected study of the activities of the organization as a whole and its individual divisions, and, in addition, in the use of a general set of economic indicators, and, finally, in integrated use of all types of information support for economic analysis.
Stages of analysis of the financial and economic activities of an enterprise
In the process of carrying out a systemic comprehensive analysis The financial and economic activities of the enterprise can be divided into the following stages. At the first stage The analyzed system should be divided into separate subsystems. It should be borne in mind that in each individual case the main subsystems may be different, or identical, but having far from identical content. Thus, in an organization that manufactures industrial products, the most important subsystem will be its production activity, which is absent in a trading organization. Organizations providing services to the public have so-called production activities, which are sharply different in essence from the production activities of industrial organizations.
Thus, all functions performed by a given organization are performed through the activities of its individual subsystems, which are identified at the first stage of a systemic, comprehensive analysis.
At the second stage a system of economic indicators is being developed that reflects the functioning of both individual subsystems of a given organization, that is, the system, and the organization as a whole. At the same stage, criteria for assessing the values of these economic indicators are developed based on the use of their normative and critical values. And finally, at the third stage of a systematic, comprehensive analysis, the relationships between the functioning of individual subsystems of a given organization and the organization as a whole are identified, and the economic indicators that express these relationships are determined and are influenced by them. For example, they analyze how the functioning of the labor department and social issues of this organization will affect the cost of its products, or how the organization’s investment activities affected the amount of balance sheet profit it received.
Systems approach to economic analysis provides an opportunity for the most complete and objective study of the functioning of this organization.
In this case, one should take into account the materiality and significance of each type of identified relationship, specific gravity their influence on the overall change in the economic indicator. If this condition is met, a systematic approach to economic analysis provides opportunities for the development and implementation of optimal management decisions.
When conducting a systematic, comprehensive analysis, it is necessary to take into account that economic and political factors are interconnected and have a joint impact on the activities of any organization and its results. Political decisions made by legislative bodies must necessarily be in accordance with legislative acts regulating economic development. True, at the micro level, that is, at the level of individual organizations, it is very problematic to give a reasonable assessment of the influence of political factors on the performance of an organization and to measure their influence. As for the macro level, that is, the national economic aspect of the functioning of the economy, here it seems more realistic to identify the influence of political factors.
Along with the unity of economic and political factors, when conducting a system analysis, it is also necessary to take into account the interconnectedness of economic and social factors. Achieving the optimal level of economic indicators is currently largely determined by the implementation of measures to improve the socio-cultural level of the organization's employees and improve their quality of life. In the process of analysis, it is necessary to study the degree of implementation of plans for socio-economic indicators and their relationship with other performance indicators of organizations.
When conducting a systematic, comprehensive economic analysis, one should also take into account unity of economic and environmental factors. In modern conditions of enterprise activity, the environmental side of this activity has acquired very important importance. It should be borne in mind that the costs of implementing environmental protection measures cannot be considered only from the standpoint of short-term benefits, since the biological damage caused to nature by the activities of metallurgical, chemical, food and other organizations may in the future become irreversible, irreparable. Therefore, during the analysis process, it is necessary to check how plans have been implemented for the construction of treatment facilities, for the transition to waste-free production technologies, for the beneficial use or implementation of planned returnable waste. It is also necessary to calculate reasonable amounts of damage caused natural environment activities of this organization and its individual structural divisions. The environmental activities of the organization and its divisions should be analyzed in connection with other aspects of its activities, with the implementation of plans and the dynamics of key economic indicators. At the same time, cost savings on environmental protection measures in cases where it is caused by incomplete implementation of plans for these measures, and not by more economical expenditure of material, labor and financial resources, should be recognized as unjustified.
Further, when conducting a systematic, comprehensive analysis, it is necessary to take into account that obtaining a holistic view of the organization’s activities can only be achieved by studying all aspects of its activities (and the activities of its structural divisions), taking into account the interrelations between them, as well as their interaction with external environment. Thus, when carrying out the analysis, we fragment the holistic concept - the activities of the organization - into separate component parts; then, in order to check the objectivity of analytical calculations, we carry out algebraic addition of the results of the analysis, that is, individual parts that together should form a holistic picture of the activities of this organization.
The systematic and comprehensive nature of the analysis of financial and economic activities is reflected in the fact that in the process of its implementation, a certain system of economic indicators is created and directly applied, characterizing the activities of the enterprise, its individual aspects, and the relationships between them.
Finally, the systematic and comprehensive nature of economic analysis is expressed in the fact that in the process of its implementation the entire set of information sources is used in an integrated manner.
ConclusionSo, the main content of the systems approach in economic analysis consists in studying the influence of the entire system of factors on economic indicators based on the intra-economic and external connections of these factors and indicators. In this case, the analyzed organization, that is, a certain system, is divided into a number of subsystems, which are separate structural units and individual aspects of the organization’s activities. In the process of analysis, the entire system of sources of economic information is used comprehensively.
Factors for increasing the efficiency of an organization's activities
Classification of factors and reserves for increasing the efficiency of an organization’s economic activities
The processes that make up the financial and economic activities of an enterprise are interconnected. In this case, the connection can be direct, immediate, or indirect, mediated.
The financial and economic activities of the enterprise, its effectiveness are reflected in certain. The latter can be generalized, that is, synthetic, as well as detailed, analytical.
All indicators expressing the financial and economic activities of the organization are interconnected. Any indicator and a change in its value are influenced by certain reasons, which are usually called factors. So, for example, the volume of sales (realization) is influenced by two main factors (they can be called first-order factors): the volume of output of commercial products and the change in the balance of unsold products during the reporting period. In turn, the magnitudes of these factors are influenced by second-order factors, that is, more detailed factors. For example, the volume of output is influenced by three main groups of factors: factors associated with the availability and use of labor resources, factors associated with the availability and use of fixed assets, factors associated with the availability and use of material resources.
In the process of analyzing the activities of an organization, it is possible to identify even more detailed factors of the third, fourth, and also higher orders.
Any economic indicator can be a factor influencing another, more general indicator. In this case, the first indicator is usually called a factor indicator.
Studying the influence of individual factors on economic indicators is called factor analysis. The main types of factor analysis are deterministic analysis and stochastic analysis.
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