Altai Institute of Labor and Law (branch)

Academy of Labor and Social Relations

Faculty of Finance and Economics

Report on Economic and Management Practices:

Description of the enterprise, its functional activities and management features

Introduction

1. Characteristics of the company "LIS"

1.1. General characteristics of the enterprise

1.2. Technical and economic characteristics of the enterprise

1.3. Characteristics of the financial and sales activities of the enterprise

1.3.1 Cooperation and product marketing

1.3.2 Organization of accounting at the enterprise

2. Enterprise management and regulation of its activities

2.1 Enterprise management mechanism

2.2 Toolkit of the control mechanism

2.3 Production plan - the basis for building a management mechanism

2.4 Planning the economic activities of the enterprise

3. Characteristics of the functional activity of the enterprise

3.1 Personnel management

3.2 Accounting and auditing

Conclusion

List of information sources

Introduction

The economy of an enterprise is a science that studies and reveals the socio-economic and administrative-economic mechanism of the process of creating material and material goods necessary for people. The study of the economy of the enterprise lays the foundation for the most important set of practical economic knowledge.

The growing volatility and hostility of a harsh external environment means that all organizations in the world are placing increasing demands on their leaders. Thus, in particular, they must become more skillful in dealing with an unpredictable future. Managers need to develop attitudes, abilities and skills that will enable them to manage clearly and effectively in the coming years.

This is the relevance of the study of an enterprise from the point of view of economics and management.

The object of the research is the enterprise Limited Liability Company "LIS".

The subject of this report is the activities of this organization.

The report was written using theoretical, empirical and mathematical methods.

The report on Economic and Management Practices contains three chapters. The first chapter is devoted to the characteristics of the selected enterprise. The second chapter presents an analysis of enterprise management and regulation of its activities. The third chapter describes the two areas of functional activities of the enterprise: personnel management and accounting and audit.

1. Characteristics of the company "LIS"

1.1 General characteristics of the enterprise

The full name of the investigated enterprise is LIS Limited Liability Company. The abbreviated name of the company is LIS LLC.

The postal address of the company is 658852 st. Gagarin, 209.

The legal address of the company is 658852 st. Gagarin, 209.

The main goal of the Company is to make a profit.

The main types (subject matter) of the Company's activities are the following: commercial, intermediary, trade, procurement of sports goods, creation of its own retail network of these goods; other activities not prohibited by the legislation of the Russian Federation. The Company has the right to carry out also any other types of activity not prohibited by the current legislation. Certain types of activities, the list of the latter is determined by law, the Company may be engaged only on the basis of a special decision (license).

In accordance with the subject of activity, the Company has the right:

Make both in Russia and abroad transactions and other legal acts with enterprises, organizations, institutions, companies, partnerships and individuals, including sale and purchase, exchange, contract, loan, transportation, orders and commissions, agreements, joint activities, as well as participate in tenders, auctions, competitions, provide guarantees.

Build, acquire, alienate, take and lease all kinds of movable and immovable property.

To act as a customer or a contractor under contracts with enterprises, organizations, citizens.

Form temporary research, production, creative teams, attract specialists under contracts with payment for their labor by agreement of the parties.

Sell \u200b\u200byour products, works, services, production waste at prices and tariffs established in accordance with the current legislation, independently or by agreement of the parties.

Purchase, in the prescribed manner, the necessary materials, raw materials, equipment, machinery, other material values \u200b\u200bin wholesale and retail trade, from any organizations and individuals, including for cash.

Carry out foreign economic activity in accordance with the established procedure.

In accordance with the established procedure, act as a founder and member of associations, business entities, commercial organizations, joint ventures with foreign companies, innovative and commercial banks, etc.

Open specialized accounts in the relevant bank institutions both in rubles and in foreign currency. Accumulate funds of enterprises for the organization of shared construction, etc.

Use bank loans on terms determined by the agreement of the parties.

Carry out other financial and economic activities that do not contradict the current legislation, as well as the subject and goals of their activities

Organize (open) branches, branches, representative offices, etc. as structural or separate divisions, to create enterprises of various organizational and legal forms.

To act as a plaintiff and a defendant in courts (arbitration, national, arbitration).

The Company is a legal entity under Russian law: it owns separate property and is responsible for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court.

The Company in its activities is guided by the Charter, the legislation of the Russian Federation and binding acts of the executive authorities.

1.2 Technical and economic characteristics of the enterprise

The company "Lis" is engaged in the sale of sports goods. The range of products sold is very wide: these are various equipment for skiing, mountaineering, parachuting, etc.

One of the most important factors in increasing the volume of sales of goods and growth in labor productivity is the provision of enterprises with fixed assets in the required amount, their most correct use.

Consider the availability of fixed assets of the analyzed enterprise.

Table 1 - Provision of basic production assets

LLC "LIS"

The rate of return on assets of fixed assets means how much revenue is received from 1 ruble of fixed assets. After analyzing the efficiency of the use of fixed assets, one can come to the conclusion that in 2008, 44.8 rubles per 1 ruble of OPF. revenue, which is 1.9 rubles more than in 2007. The increase in capital productivity is explained by an increase in revenue. Capital intensity is the inverse indicator of capital productivity. For the sale of a unit of goods, 22.3 kopecks are used. fixed assets, which is 1.0 kopecks. less than in 2007. The capital-labor ratio of the LLC "Lis" enterprise in 2008 increased by 3.7 points relative to 2007. This trend is explained by an increase in the average annual cost of fixed assets and a reduction in the number of employees of the enterprise. In 2008, 43.4 thousand rubles fell on 1 employee of the analyzed enterprise. the cost of fixed assets.

Sufficient provision of the enterprise with the necessary labor resources, a high level of labor productivity are of great importance for increasing the volume of production and increasing production efficiency, that is, the timeliness of all work and the final result of production - volume, cost, profit and profitability - depend on this.

Consider the structure of the labor resources of LIS LLC.

As can be seen from Table 2 and Fig. 1, the total number of employees for the period 2007-2008. decreased, in 2008 there was a reduction in the number by 2 people due to a decrease in the number of employees employed in the sales department and in the supply department. The largest share in the structure of the labor force of the enterprise "LIS" is occupied by employees of the sales department - 25.0%.

Table 2 - Composition and structure of the labor force of the enterprise "LIS"

The completeness of the use of labor resources can be estimated by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund.

Table 3 - Analysis of the use of the annual fund of working time at the enterprise "LIS"

According to the table, it can be concluded that the number of person-days worked by 1 employee per year changed insignificantly: in 2008, this indicator grew by 4.9 person-days compared to the previous year. Total number of people - days decreased in 2008 compared to 2007 by 214 person-days due to a decrease in the average annual number of employees. In the reporting year, the use of the annual fund of working time was 79%, which is 0.02% higher than in the previous year. This is due to the tightening of labor discipline.

Labor productivity is the fruitfulness, efficiency of living labor. Labor productivity is defined in the following table.

Table 4. - Indicators of productivity and labor intensity at the enterprise "LIS"

According to the data in the table, it can be judged that the enterprise has reduced the number of employees and, due to this, the total number of worked man-days and man-hours has decreased, respectively. One employee worked 180.2 days in 2008, which is 4.9 days more than in the previous year. In the reporting year, employees each worked an average of 1225.4 hours, while in 2007 this figure was 1206.9 hours. There were sold goods per one average annual worker 1946.8 thousand rubles. These figures are 14.5% higher than those in 2007 due to the reduction in the number of employees. For 1 person-day in 2008, sports goods were sold in the amount of 10.8 thousand rubles, this figure was 1.1 thousand rubles. higher than the previous year. For 1 man-hour in the reporting year, goods for extreme sports were sold in the amount of 1.6 thousand rubles. These indicators of labor productivity increased in comparison with 2007 by 14.9%. The labor intensity indicator is the inverse indicator of labor productivity. It means that in 2008 the sale of goods worth 10 million rubles. 5 people were involved.

The end result of the activity of any enterprise is the receipt of either profit or loss.

To analyze and assess the level and dynamics of profit indicators, a table is drawn up (Table 5), which uses the data of the organization's financial statements from form No. 2.

Table 5 - Financial results of the enterprise LLC "LIS"

According to the table, we can conclude that the proceeds from the sale of products (works, services) for 2007-2008. increased and in 2008 reached 54,510 thousand rubles. Although the revenue in the reporting year increased by 3495 thousand rubles, the profit from sales increased by a smaller amount - by 1042 thousand rubles. This is due to an increase in the cost of production by 2,453 thousand rubles. It should be noted that the profitability of sales of the enterprise LLC "LIS" increased by 1.7% and amounted to 10.6% in 2008. This happened due to the increased profit from sales.

1.3 Characteristics of the financial and marketing activities of the enterprise

1.3.1 Cooperation and product marketing

Since the range of goods sold by LIS LLC is quite wide, it is rather difficult to name prices for the main goods. The cost of goods for extreme sports sold by this company is very different. For example, alpine skiing costs from 1400 rubles. up to 8000 rubles. for a couple. The price of products depends on the country of manufacture, on quality, as well as on the prestige of the brand.

The main suppliers of sporting goods are the Moscow firms Vse dlya Sporta LLC, Sportzhizn LLC and Extremal LLC, as well as a company from St. Petersburg, Extremalny LLC.

Distribution channels are the path that a product takes from producer to consumer. LIS LLC uses only indirect distribution channels of goods. Indirect channels involve the movement of goods, first from the wholesaler to the retail store, and then from the store to the consumer. Such a channel attracts this enterprise, since it allows it to significantly increase its sales markets. At the same time, the Company has to give up many sales functions and expenses, respectively, from profit and from a certain share of control over sales. The company actively uses the services of intermediaries, since it has to deal with a limited number of interested parties when selling products. The company believes that the efficiency of implementation by intermediaries is higher, since they have experience and specialization.

The distribution channel level is any intermediary who performs some kind of work to bring the product closer to customers. The enterprise mainly uses a single-level channel. A single-tier channel assumes that the product will be sold first to the retailer and then the retailer will sell it to the consumer.

In 2008 the analyzed enterprise received proceeds from the sale of products in the amount of 54,510 thousand rubles. Consider the main largest buyers who provided the enterprise with such an amount of revenue.

Table 6 - Buyers of LIS LLC products

As can be seen from Table 1, the largest amount of revenue came from the Sportivny Mir chain of stores - 26.0% of the total revenue. Quite a lot of funds - 10,577 thousand rubles. - came from the Sportmaster supermarket. The company has long-term cooperation with the sports shop “Create Yourself” store and in 2006 received 6621 thousand rubles from it, which amounted to 12.1% of the total revenue. The rest of the buyers are not so large and bring in 20084 thousand rubles in total.

1.3.2 Organization of accounting at the enterprise

According to the accounting policy, the LIS LLC enterprise uses a journal-order form of accounting using the accounting, network program 1-C Accounting.

Accounting is entrusted to the firm's accounting department. The accounting department includes 3 people. The head of the accounting department is the chief accountant of LIS LLC.

The initial cost of intangible assets is recovered on a straight-line basis based on the rates accrued by the organization based on their useful lives.

Depreciation of fixed assets is charged on a straight-line basis.

Inventories of LIS LLC are reflected in the accounting records at the actual purchase price using account 10 "Materials".

Accounting for the costs of selling goods is carried out by direct collection by debit account. 44 "Costs of sale".

2. Enterprise management and regulation of its activities

2.1 Enterprise management mechanism

A modern manufacturing enterprise is a complex complex, the dynamism and coherence of work of which is ensured by a management mechanism that sets internal and takes into account the activities of all links and employees of the enterprise from worker to director.

The functioning of the management mechanism is provided by the administration of the enterprise LLC "LIS", which includes the director, chief accountant, heads of the commercial department, the supply department, the sales department, the marketing department and the head of the warehouse.

Since the activity of the analyzed company is aimed at obtaining and increasing profits, the governing bodies perform the following tasks:

Development and substantiation of an effective strategic course, goals and directions of the enterprise for the long term;

Phased unbundling and ranking of the strategic course and bringing it to the level of current and operational management;

Specification of the general strategic and current tasks of the enterprise and bringing them to the level of daily functions, quantitative and qualitative operational tasks for the departments and personnel of the enterprise;

Recruitment, placement, distribution of responsibilities and regulation of the number and professional composition;

Organization of performance of the established functions and tasks received by the personnel of the enterprise;

Organization of reliable and constant control over the quality and timeliness of tasks and duties by each employee of the enterprise;

Operational and day-to-day regulation of the enterprise and its structural subdivisions; elimination of malfunctions; elimination of reasons that disrupt the normal operation of the enterprise;

Improving the efficiency of the enterprise by increasing the volume of sales of goods.

A principle is a basic rule, a requirement, an idea of \u200b\u200bmanagement, and their basis.

The principles of enterprise management of LIS LLC are as follows.

The principle of target compatibility and focus is to create a coherent target-oriented management system, in which all its links form a single mechanism aimed at solving a common problem. The principle of continuity and reliability means the creation of such organizational, economic and technical conditions under which the stability and continuity of a given mode of the production process is achieved. The principle of planning, proportionality and dynamism is expressed in the fact that the management system should be aimed at solving not only current, but also long-term tasks of enterprise development. The economic management system connects in time the actions of people, the quantity, assortment and quality of consumed resources. For this, the work and functions of each employee of the LIS firm are strictly delineated, and after that they are gradually linked into a single synchronously operating system. The democratic principle of the distribution of management functions is based on the methods and rules of the social division of labor. The principle of scientific character and validity of management methods proceeds from the fact that methods, forms and means of management should be scientifically grounded and verified in practice. The principle of management efficiency is caused by the presence of multivariate ways to achieve the same goal. The principle of compatibility of personal, collective and state interests is determined by the social nature of the activity.

Having considered the principles of building management and organizing commercial activities of LIS LLC, one can come to the following conclusions:

1) The enterprise interacts with complete consistency of the principles of managing commercial activities;

2) Strategic planning at this enterprise is one of the main components of the commercial activity of LIS LLC;

3) This enterprise does not need to develop the principles of total management, in view of the sufficient stability of the enterprise in the sports goods market and the incompatibility of the direction of commercial activity of this enterprise with the basic postulates of total management;

4) LLC LIS is fully equipped with information and automated resources and constantly updates them.

Now it is necessary to investigate the very organizational structure of the enterprise. LLC "DIS" is engaged in trade, therefore the organizational structure of this enterprise tends to the structure of management on a functional basis, i.e. functional organizational structure, we will depict it graphically (Fig. 2):

Figure: 2.2 - Organizational structure of the enterprise LLC "LIS"

Let's take a closer look at the functions of the departments of LIS LLC

CEO: acts on behalf of the company, represents it in all economic and government institutions. He issues orders, hires and fires workers. Also disposes of the property of the enterprise, concludes contracts with third-party organizations, etc.

Accounting: takes into account the receipt and expenditure of material and financial resources at the enterprise, labor; prepares reports on the activities of the enterprise.

Sales department: is directly involved in the creation of a database of clients, both real and potential, using information support (advertising, Internet connections, communication links, etc.). Department managers are constantly working to find and attract new clients. Based on the information received, for the regions defined by the head of the department, managers are required to present everything in graphical terms, that is, in the form of tables, graphs, diagrams. Sales managers should systematically collect information on the specific position of the company in a particular region, change customer preferences, recommendations and suggestions to increase profitability and economic efficiency of work with this region. The efficiency of the department is determined on the basis of the following criteria developed by the firm: revenue from product sales; customer debt; increasing the client base; expanding the assortment from the buyer; availability of proposals for the inclusion of new items in the assortment.

Supply department: providing the company with high-quality competitive products; maximum order fulfillment; the submitted application to the supply department from the sales department must be fulfilled as much as possible; search for new suppliers; employees of the procurement department in the process must deal with effective management of commodity stocks, this indicator is characterized by the absence of surplus stock in the warehouse, its dynamics; minimization of costs for the purchase of goods; reduction of transport costs, transition to more favorable conditions with the supplier (deferred payment, consignment).

Sales department : directly involved in the activities of the company, coordinating the work of the procurement department, the sales department, and the marketing department. Also, the commercial department is obliged to: coordinate the work of the sales, procurement and marketing department, develop and implement promising areas, generate new ideas

Warehouse: delivers products to consumers.

All employees are divided into categories. They are indicated in the All-Russian Classifier of Workers 'Professions, Employee Positions and Wage Grades, which were introduced on the territory of Russia on January 1, 1996. According to it, they differ: workers' professions; positions of employees (managers, specialists and other employees).

Workers are persons directly involved in the process of creating material values, as well as engaged in repairs, movement of goods, transportation of passengers, provision of services, etc. At the LLC LIS enterprise, this category includes forwarding drivers.

Heads are persons holding positions of heads of enterprises and their structural divisions (departments, sections, services). These include, for example, the director, heads of departments.

Specialists are workers engaged in engineering, technical, economic and other work requiring special knowledge by profession. This category includes, for example, sales managers.

Other employees include all other employees performing preparatory and decoration functions.

The General Director of LIS LLC systematically monitors: the level of awareness of the personnel about their direct responsibilities, current and future tasks; the presence of the personnel of the necessary normative documents, methods, instructions, standards, current information for operational work; the degree to which the personnel have mastered the documents they need to complete the work; the ability of staff to quickly obtain the necessary information; speed of information processing. If any malfunctions in the operation of the enterprise are identified, the CEO makes quick decisions to resolve the situation.

2.2 Toolkit of the control mechanism

Management and entrepreneurial efforts at the enterprise are concentrated at the point of calendar comparison of costs and production results. The governing bodies perform their functions on the basis of a predetermined precise characteristic of the course of the production process in space and time and control of the actual results obtained. In case of deviation from the established characteristics or from the time of their receipt, measures are taken to correct the situation.

The toolkit acquires the power of managerial influence based on planning and monitoring the implementation of the characteristics established by the plan. First of all, these are the norms and standards for the expenditure of material and labor resources, as well as the planned indicators established by dates.

Rationing allows enterprises to balance in the long term the needs and reserves of resources.

Rationing is very poorly developed at LIS LLC. The best way is the regulation of labor resources.

The company uses the “Working day photography” technique to determine the filling of the working time of the main categories of personnel, as well as to determine the effectiveness of the work of each specialist, the division as a whole, to identify the types of work performed by individual employees of the divisions, optimize business administration processes, and identify reserves of working time ...

A photograph of a working day is the most optimal method of labor rationing for the analyzed enterprise, its use is very expedient.

There is also a rationing of material resources.

Rationing the degree of use and consumption of material resources is the determination of the measure of their production consumption, which includes the preparation of organizational and methodological support, the development, approval and control of the rates of resource consumption for the production of an accounting unit of production (work, service) of the established nomenclature.

Consumption rates of material resources make it possible to calculate and draw up plans and schedules for material and technical support and control the consumption of materials.

According to the period of validity, the rates of resource consumption are divided into current and prospective. Current consumption rates determine the average daily set value of consumption of raw materials and materials; used in current and operational scheduling. Forward-looking norms set for a more limited range of material resources; used in medium and long term planning.

Production stock rate is the average stock of each type of goods during the planning period. With the help of the production stock rate, control over its actual balances is carried out.

Sales stock rate characterizes the minimum quantity of each type of product sold by the enterprise, ensuring the smooth execution of supply contracts.

In the company "LIS" LLC, an experimental method of rationing is applied.

Experienced method - This is the creation of norms based on observations, measurements, experiments, research. The norms established by the experimental method reflect the actually achieved level of technical equipment and organization of production, but they do not take into account the introduction of advanced methods of organizing production, new equipment and technology in the planning period, and, therefore, do not contribute to identifying the sources of growth in labor productivity and saving material resources.

When planning the economy of an enterprise and managing it, appropriate tools are used that determine the state of the controlled object and its compliance with the problem being solved, that is, a system of indicators and standards.

Index - This is a qualitative and quantitative assessment of ongoing processes and phenomena in the environment. The qualitative side of the indicator reflects the content of a phenomenon or process in specific conditions of place and time, the quantitative side - size, absolute or relative value. Thus, an indicator is a qualitative and quantitative characteristic of an object, expressed by a number indicating its properties.

In planning practice, LIS LLC uses 4 main categories of indicators: natural, social and labor, cost and mixed.

The most numerous and varied group of natural indicators. In planning, the system of accounting, control and evaluation of efficiency, these indicators indicate the main quantitative and qualitative content of a given or obtained result. In this case, a quantitative assessment is made according to one or more parameters characterizing the main target content of the planned object: 100 pcs. a specific product, 1 million, kW / h of electricity, etc. - here the main parameters are, respectively, units, kW / h.

With the help of social and labor indicators, the issues of the company's personnel are resolved, including the number, professional composition, productivity, pay and working conditions. Here the main identifier is a person.

Cost indicators expressed in monetary units - rubles. This group of indicators is the most universal and is used everywhere in economic practice: when planning, accounting, evaluating efficiency, pricing.

But most often, LIS LLC uses mixed (or technical and economic) indicators, that is, not 1 category, but 2 or 3 simultaneously. For example, labor productivity is measured by the ratio of natural and labor, cost and labor indicators: pcs / person, tons / person, rubles / person. Here the identifier is various parameters of different objects. The same in pricing - rubles / piece. (kg), transport system - RUB / t / km / h.

According to the functional and meaningful purpose, the indicators are divided into estimated, planned and calculated and analytical. All these indicators are used at the studied enterprise.

2.3 The production plan is the basis for building a management mechanism

The analyzed enterprise LLC "LIS" is engaged not in production, but in trading. Let's consider the role and purpose of the wholesale trade.

The role and purpose of wholesale trade is most clearly seen when considering its functions.

Among the functions of wholesale trade enterprises are the following: the function of economic integration of territories and overcoming the spatial gap; the function of converting the production assortment into a commercial assortment of goods; the function of forming stocks for insurance against changes in demand for goods; price smoothing function; storage function; the function of revision, bringing the goods to the required quality, packing and packaging; the function of lending to its customers, especially small retail enterprises; function of market research and advertising.

The development of market relations contributes to the emergence of new elements in the activities of wholesale enterprises. For example, providing a variety of management and consulting services to your clients. The list of specialized services includes consultations on the operation of goods, especially technically complex ones, their repair and warranty service. Firm "LIS" provides advice on the use of goods.

Wholesale functions can also be subdivided into two types: traditional - mainly organizational and technical (organization of wholesale purchase and sale, warehousing and storage of stocks, transformation of the assortment of goods, their transportation) and new ones arising under the influence of market development.

The organization of wholesale purchase and sale has been one of the most important functions of wholesale trade since, in the process of social division of labor, it became an independent sub-branch of trade. When contacting manufacturers of products, wholesale intermediaries act as representatives of demand, and offer goods to buyers, they act on behalf of manufacturers. In order to act as representatives of demand, it is necessary to study the needs of the population, which is what LIS LLC is doing.

The specialization of the wholesale trade in the performance of the contact function provides significant savings in distribution costs, which leads to a decrease in the number of contacts. As a result, the buyer, i.e. retail trade, saves time, as it is freed from purchases from many manufacturers, reduces material costs associated with storage, the formation of an assortment of goods and their delivery. I must say that the assortment of LIS LLC is very wide, therefore the analyzed enterprise performs this function.

Wholesale enterprises organize the delivery of goods to various regions of the country, which improves the territorial division of labor. The implementation of the wholesale transport function is manifested in the delivery of goods from the warehouses of enterprises to the retail network or to off-market consumers in their region. Although the largest buyers are shops in the city of Barnaul, LIS LLC also delivers its goods to areas of the Altai Territory, for example, to Pavlovsky, Slavgorodsky districts, etc.

The functions listed above are carried out in bulk from the moment of its inception, i.e. isolation in the sphere of circulation. At the same time, further development and improvement of the activities of wholesale enterprises is impossible without fulfilling previously unconventional tasks for them that arise under the influence of market requirements.

In particular, the wholesale trade is intended to become the center of concentration and transmission of information on market research issues, i.e. perform the so-called information function. It is the wholesale that, using its position of the intersection of information flows, is able to fully ensure the collection, accumulation and processing of commercial information and, having summarized and analyzed it, transfer it to the counterparty. The collection and accumulation of information about the sports goods market of the Altai Territory is also carried out by the company "LIS".

2.4 Planning the economic activities of the enterprise

The structure of plans is determined by the functions of the enterprise and its internal administrative and economic structure.

Due to the fact that the plan is the central link of the economic management, in order to streamline the management, each department of the LIS LLC enterprise develops its own plan, which is linked to the general plan of the enterprise. Balancing internal production plans is one of the most difficult planning tasks.

Let's consider in more detail the planning of wholesale turnover.

Any enterprise in a market economy is constantly planning its activities. The result of the planned work is a constantly updated document - the business plan of the enterprise.

In the sections of the business plan of LIS LLC, the forecasted values \u200b\u200bof the main indicators of its activities - profit, sales, costs, etc. Let us dwell in more detail on the development of the forecast values \u200b\u200bof wholesale sales (wholesale turnover).

The indicator of wholesale turnover is the most important among those planned by the company in the business plan. All the rest depend on it - income, costs, net profit and, ultimately, the development of the enterprise.

At the same time, the forecasted sales volume is a resultant indicator that reflects various aspects of the enterprise's activities - strategic, marketing, financial, technological, etc.

The first stage in the development of a sales forecast in the Company is a comprehensive economic analysis of previous activities. Analysis results, trends detected and conclusions serve as the basis for forecasting.

At the second stage, the firm determines the factors that in the forecast period will influence the development of the market sector where the wholesale enterprise operates. The most important factors are selected and quantified, and with their help variants of the sales forecast are calculated.

The LIS enterprise uses various methods for forecasting - economic and statistical, comparisons, index, graphical.

The specificity of the activity of this wholesale company in the sporting goods market is servicing, first of all, stocks of retail trade, retail enterprises. Therefore, the process of planning wholesales is closely interconnected with similar calculations in the retail link, which serves the wholesale enterprise.

The company rarely uses various regression equations to predict the wholesale turnover. Also, the coefficients of elasticity are rarely used - direct and indirect.

Simpler graphical and index methods, calculating the average rate of change in turnover during the analyzed and forecast periods have found wide application in the company under study.

After determining the projected gross volumes of wholesales, it is necessary to subdivide them into sales through the warehouses of the enterprise (warehouse turnover) and in transit directly from the manufacturer (transit turnover).

The ratio of warehouse and transit turnover depends on many factors - market conditions, financial and economic interests of the supplier and buyer, price level, tariffs for warehouse and transit services, volumes and frequency of deliveries, type of sale of goods, minimum shipment by the manufacturer, etc. But in any case, the target function in planning the ratio of warehouse and transit turnovers for a wholesale enterprise is the profitability of the wholesale operations in general.

At the next stage, the structure of the wholesale is planned. It should be noted that the process of forecast calculations for the total volume, forms of commodity circulation and the structure of turnover is a single whole, and the methodology and planning procedure is chosen by the enterprise itself. LIS LLC uses planned sales calculations by type of goods and customers, which anticipate forecasts of the gross volume of wholesale turnover.

3. Characteristics of the functional activity of the enterprise

3.1 Personnel Management

The personnel policy is set out in such documents as the Charter of LIS LLC, internal labor regulations, staffing, employee contract, regulations on remuneration and bonuses, regulations on departments, job descriptions and regulations on personnel certification.

The enterprise has not developed such a document as the philosophy of the enterprise, since it is new in the practice of the Russian economic system.

I must say that some job descriptions were written more than 5 years ago. During this period, much has changed in the work of employees (for example, some reports were abolished and new reports appeared), therefore, it is recommended to rewrite job descriptions.

Since the staffing table changed 2 years ago, in some departments (for example, in the sales department) the number of employees has increased, the division of duties between them has increased. Therefore, the regulations on departments should also be finalized taking into account the current situation.

In LLC "LIS" there is no specialist in the selection of employees. All personnel documentation (application for employment, vacation, etc.) is handled by an accountant. Therefore, LLC "LIS" has an agreement with the recruiting agency "Variant", located at: st. Lenin, 113. This recruiting agency is engaged in the selection of personnel for the analyzed enterprise. The services of this institution are not cheap: about 2.5 thousand rubles. for each selected employee. In 2008, 3 people were hired in this way in the company. It turns out that LIS LLC paid 7.5 thousand rubles for the selection of personnel. But it is more profitable for the company to act in this way than to maintain a specialist in the selection of employees.

Unfortunately, there is no assessment and placement of staff at all.

Every year the chief accountant improves his qualifications in professional courses. The company also partially pays for the paid training of its three specialists: the head of the commercial department, the payroll accountant and the senior manager from the sales department. In total, 35 thousand rubles were spent on this in 2008.

Labor stimulation - a way of remunerating employees for their participation in production, based on a comparison of labor efficiency and technology requirements.

The payment system should create a sense of confidence and security in people, include effective means of stimulation and motivation, and ensure the process of reproduction of expended energy (recovery of workers).

The company uses various types of payments.

Salary - the size of the employee's remuneration per unit of time (month, day, hour), depending on the position held, qualifications and personal business qualities of the employee. It also depends on the length of service: salary or tariff is the main part of wages, so to speak, its guaranteed minimum. Now the company has a significant expansion of the "fork" - the range of possible earnings within this position.

Prize - a special type of payment, depending on the final result of labor, by collectives can be obtained at the expense of profit or income. In the Cooperative, bonuses are monthly, they make up about 40% of the salary, and also annual - about 100% of the salary.

The art of management is to form wages from all types of payments in such a way that the ultimate goal of the enterprise is achieved with the greatest interest in it of all employees.

Let's calculate the indicators of wages at the enterprise, as well as compare the growth rates of labor productivity and the wage bill.

Table 7 - The ratio of labor productivity and wages at the enterprise LIS LLC

As can be seen from the above table, the average annual salary of one employee at the LIS LLC enterprise decreased by 6.7%.

A significant problem at the LLC LIS enterprise in the field of production management is a significant outstripping of the growth rate of wages over the growth rates of labor productivity, which leads to a decrease in the incentive power of wages.

3.2 Accounting and auditing

All business transactions on receipt and disposal, internal movement of fixed assets in LIS LLC are drawn up with primary documents. For the acceptance of fixed assets by order of the head, a commission is appointed. For registration of acceptance, the commission is in one copy act (invoice) of acceptance and transfer of fixed assets (form No. OS-1) ... The transfer of equipment requiring installation is made out installation certificate of acceptance and transfer of equipment (form No. OS-15) ... Acceptance of completed works on completion, reconstruction is issued the act of acceptance and transfer of repaired, reconstructed and modernized objects (form No. OS-3) ... All received fixed assets are assigned an inventory number. Since the analyzed company has a small amount of fixed assets, the item-by-item accounting is organized in inventory book of fixed assets, form No. OS-10 ... VC articulate movement of fixed assets f.№ОС-12 for each month indicate the availability of fixed assets at the beginning of the month, receipt, disposal, the amount of depreciation and the cost of capital repairs. Synthetic accounting is kept in journal-order No. 13 .

The fixed assets of the enterprise gradually wear out and, as they wear out, they are transferred to selling expenses. In this regard, the enterprise should ensure the accumulation of funds necessary for the acquisition and restoration of permanently worn out fixed assets. This accumulation is achieved by including in the production costs amounts of deductions, which are called depreciation. Depreciation of fixed assets occurs as a result of loss of technical and economic properties and physical qualities. Depreciation deductions are included in costs (in the prime cost) according to the norms approved by the established procedure. Depreciation deductions are made monthly. The amount of depreciation for fully depreciated fixed assets is not charged.

With the journal-order accounting system, the accounting registers for calculating depreciation are:

1. Special table (calculation of depreciation of fixed assets).

2. Statement of calculation of depreciation (depreciation) and deductions to the repair fund (without vehicles) f. No. 48

3. Statement of calculation of depreciation (depreciation) for vehicles and deductions to the repair fund f. No. 50

Synthetic accounting is kept in the Journal-order No. 10.

In the Company, materials include inventory and household items. When purchasing material assets from suppliers, the main document for posting is invoice ... The main documents for the issuance of material assets from the warehouse are on-farm invoice and limit-fence card for receiving material values. The waybill is used for a one-time release of valuables from the warehouse, a limit-picking card - for a systematic release for a certain period.

The warehouse manager (storekeeper) uses a warehouse inventory book or warehouse inventory cards to account for material values. Warehouse accounting data is systematically compared with analytical accounting data from the accounting department. Therefore, to facilitate reconciliation, the accounts in the inventory ledger or on the cards must fully correspond to the analytical accounting accounts in the accounting department. Each document is entered separately in the inventory book or in cards (grouping of documents is not allowed). At the end of the month, the warehouse manager or other responsible person, according to the data of the book or cards, draws up report on the movement of material assets, which, together with the primary documents that serve as the basis for recording in the book or cards, is submitted to the accounting department.

From the reports of financially responsible persons, the balances for each item of values \u200b\u200bin quantitative and total terms are recorded in balance sheets. Balance sheets are compiled for balance sheet accounts, sub-accounts and financially responsible persons. The statement includes balances for each item of values. Balance sheets are prepared with inserts so that the balances can be reflected in one statement throughout the year.

At the enterprise LLC "LIS" material values \u200b\u200bare estimated at the actual cost.

Synthetic accounting for account 10 "Materials" is kept in the journal-order No. 10.

Accounting for labor and its payment is one of the most important areas of accounting, which ensures the accumulation and systematization of information on labor costs for the production of products and remuneration of labor for each employee.

To account for personnel, accrual and pay wages, several forms of primary accounting documents are used: Order (instruction) on hiring (form No. T-1); Personal card (f. No. T-2); Order (order) on transfer to another job (f. No. T-5); Order (order) on granting leave (f. No. T-6); Order (instruction) on termination of an employment contract (f. No. T-8).

In the accounting department of LIS LLC, a personal account is filled in for each employee with reference data for calculating wages.

Time worked is recorded in Timesheet. It records the number of hours worked for each employee on a daily basis. The timesheet is the basis for calculating the time wages.

Accounting for work performed, labor costs and its payment in other industries is carried out on the basis of the following primary documents: piecework order, waybills of a truck, waybills of a car.

The generalizing register, which reflects payroll calculations with each employee, are settlement and payment statements (form No. 141). Based on settlement and payment fill out payroll (form # 53 or form # 58 ... In order to summarize the data of the payrolls on the accrued amounts of wages, as well as issued in cash, listed, credited, withheld sums of money a summary sheet for settlements with employees (form No. 59). Analytical accounting of settlements with workers and employees is carried out by surname in the settlement and payment. Synthetic accounting for account 70 is kept in the journal-order No. 10.

From the amount of the accrued wages of the employee of the enterprise, deductions are made to state extra-budgetary funds: the pension fund, the social insurance fund, the compulsory medical insurance fund.

Analytical accounting of settlements with social insurance and security bodies is kept in the statement. Synthetic accounting is kept in the journal-order No. 10.

Acceptance of goods takes place in LLC "LIS" from organizations of railway transport. Acceptance is carried out after receiving waybill for the carriage of goods in a universal container ... The posting of the goods is made out by imposing the seal of the trade organization LIS LLC on the accompanying documents.

The accounting of goods in the warehouse of the analyzed enterprise is carried out by the materially responsible person with whom liability agreement ... The enterprise uses the varietal accounting method. At the same time, the materially responsible person for each product range starts a new one stock control card. The materially responsible person of the warehouse, on the basis of incoming and outgoing documents, draws up commodity reports. The release and sale of goods is drawn up with the appropriate shipping documents: an invoice for the release of materials to the side, a consignment note, quality certificates. In accounting, the disposal of goods is reflected in the Journal-order No. 11

The distribution costs include the costs of trade enterprises arising in the process of movement of goods to consumers. Analytical accounting of distribution costs is carried out by type and expense item. For the organization of analytical accounting, statements are used.

In most cases, money is transferred to the cash desk from a bank account through a cashier, who receives it by check. They are usually bound in checkbooks.

The cash desk of the enterprise also receives money from other sources, for example, the return by the accountable persons of unused advances, etc. The main receipt cash document is cash receipt order KO-1 with a tear-off receipt, which is issued to the person who deposited the money, in confirmation of the receipt of money at the cashier. If necessary, it is certified with a seal. The expense of money from the cash desk is most often associated with the payment of wages, the production of travel expenses and other business expenses. The main document that formalizes the issuance of money from the cash desk is expense cash order KO-2. Receipt and expense cash orders or documents replacing them, before being transferred to the cashier, are registered with the accounting department in journal of registration of incoming and outgoing cash orders. Cash outflow vouchers issued on payment (settlement and payment) statements for wages and other payments equated to it are registered after their issuance. The cashier records all operations for the receipt and expenditure of funds in cash book , which must be numbered and sealed with a seal. Analytical accounting of monetary documents is carried out by their types in analytical accounting statement F.№25. The accounting register in which cash transactions are reflected is magazine-order №1.

Operations on the current account, as a rule, are carried out on the basis of written orders of the account holders, drawn up in special bank documents. The funds in the current account are received on the basis of the announcement for a cash contribution. Cash is received by check. Transfer of money - by payment orders, by settlement checks, by payment orders-claims.

The described company uses payment orders.

All primary bank documents are recorded in the company's personal account on a daily basis. An extract from the personal account is provided to the client. The statement indicates: date, document number, operation code, amounts of money on debit and credit, cash balances. The bank statement is accompanied by primary documents, on the basis of which the entry is made. Synthetic accounting for account 51 is kept in journal-order №2.

At each enterprise at the end of the year (or at other established dates), the financial results of activities are determined.

When deriving financial results, a distinction is made between total profit, balance sheet profit, taxable profit, profit remaining at the disposal of the enterprise, and retained earnings.

Accounting for the financial results of the activities of enterprises is kept on account 99 "Profits and losses".

Accounting for financial results on account 99 is carried out in the context of three sources:

1. Financial results from the sale of goods.

2. Financial results from other income and expenses.

3. Financial performance from extraordinary revenues and expenditures.

Analytical accounting for account 84 "Retained profit (uncovered loss)" is based on the directions of using the means of distribution of profits and covering losses.

Annual reports are prepared based on the results of the calendar year from January 1 to December 31 inclusive.

Typical reporting forms are as follows: Form No. 1 "Balance Sheet"; Form No. 2 "Profit and Loss Statement"; Form No. 3 "Statement of Capital Flows"; Form No. 4 "Statement of Cash Flows"; Form No. 5 "Appendices to the Balance Sheet"; explanatory note to the annual report.

Conclusion

Based on the results of the completed practice, the following can be proposed for the LIS Limited Liability Company.

Rationing is very poorly developed at LIS LLC. The best way is the regulation of labor resources. It is necessary to develop this direction of planning. In the company "LIS" LLC, only the experimental method of rationing is used. But it is necessary to develop the calculation and analytical method as a more reliable one.

The company rarely uses various regression equations to predict the wholesale turnover. Also, the coefficients of elasticity are rarely used - direct and indirect. It is necessary to introduce these methods when planning wholesale trade.

During the internship, it was found out that the assessment and placement of personnel is not carried out at all. This is an undoubted disadvantage in the personnel management system that should be eliminated.

A significant problem at the LLC LIS enterprise in the field of production management is a significant outstripping of the growth rate of wages over the growth rates of labor productivity, which leads to a decrease in the incentive power of wages. When raising the value of wages, it is imperative to compare labor productivity and wages.

List of information sources

1. Charter of the enterprise LLC "LIS".

2. Order "On accounting policy for 2007".

3. Business plan of LIS LLC for 2008.

4. Annual reports for 2007-2008.

Introduction …………………………………………………………….…. …… .. 3
1. Brief description of the enterprise …………………………. …… .. 4
2. Organization of accounting at the enterprise ……… .. ……… 7
2.1 The structure of the accounting department and the functions of the accounting department ..................... 7
2.2 Accounting policy for bookkeeping and tax accounting at Real Estate Bugaeva LLC …………………………………… .. 9
3. Accounting for property and liabilities, capital of the organization ……………. sixteen
3.1 Accounting for cash transactions …………………………………………… 16
3.2 Accounting for transactions on the current account …………………………………… 17
3.3 Accounting for settlement and credit transactions …………………………… .. 17
3.4 Accounting for fixed assets and intangible assets ……………… ... 19
3.5 Accounting for inventories …………… .. ………. 23
3.6 Accounting for settlements with staff on remuneration and other operations .. 26
3.7 Accounting for production costs and calculating the cost of work ……. ………………………………………………………………
29
3.8 Accounting for work performed and their sale ……………………………… 31
3.9 Accounting for the financial results of the economic activity of the organization …………………………………………………………. 32
3.10 Financial statements of the organization ……………………. ………… 34
Appendices ……………………………………………………………………… 36

Introduction

The purpose of the practical training was:
- consolidation of theoretical knowledge in accounting (financial, management) accounting and reporting, taxation;
- obtaining practical skills in accounting and tax accounting;
- obtaining practical skills in accounting and tax accounting methods and the procedure for generating reporting information.
The industrial practice was held at the GOU VPO "Moscow State University of Economics, Statistics and Informatics" - Khakass branch of MESI "from January 17, 2011. until February 13, 2011 The main types of work and tasks of industrial practice are summarized in the diary of industrial practice.

1. Brief description of the enterprise
In accordance with the Charter, Real Estate Bugaeva LLC is a construction organization that carries out:
1.performing the functions of a customer-developer in the construction of buildings and structures;
2. management of construction projects;
3. provision of information, intermediary, real estate, consulting, legal services to legal entities and individuals;
4. construction and operation of buildings and structures.
The company conducts business activities in cities and regions of the Republic of Khakassia.
The company has a certificate of admission to work on the preparation of design documentation that affects the safety of capital construction from 15.07.2009. No. 0017-2009-2461002003-P-9, and is a member of the Non-Commercial Partnership “Siberian Non-Commercial Partnership of Design Organizations (SRO)” (NP “Projects of Siberia”).
The company has been operating in the market of construction works for more than 15 years. For these purposes, the company engages subcontracted construction organizations and acts as a general contractor. The company is building only industrial facilities under contracts with organizations, providing construction services and building materials. According to the explanatory note for 2008-2009, the bulk of the company's income consists of the provided construction work
The technical equipment of the company is characterized by its own basic production assets, the current assets of the enterprise constitute the bulk of the property, which includes construction materials.
The company was created with the aim of promoting the fullest satisfaction of the needs for its products, works, services and the implementation on the basis of the profits obtained of the social and economic interests of the members of the labor collective and participants.
The company is a legal entity from the moment of its state registration. The company was founded for an unlimited period of activity. It has an independent balance sheet, a seal with its logo and name in Russian, stamps, letterheads and other attributes of a legal entity, and also has the right to open a current account in any banks for conducting settlement, credit, and cash transactions and storing its funds. LLC "Real Estate Bugaeva" is fully responsible for the results of its activities and the fulfillment of obligations to creditors, the budget and the bank. The company is liable for its obligations with all property belonging to it. In its activities, the company is guided by the legislation of the Russian Federation and other mandatory acts.
A member of the company is an individual who took part in the formation of the authorized capital by means of a contribution in the form of funds in the amount of 10,000 rubles. The Company has no subsidiaries or affiliates and is not a subsidiary or dependent company in relation to other organizations.
The owner has the rights and obligations arising from the approved Charter and the current legislation, bears the risk of losses within the value of his contribution and is responsible for his obligations with all property belonging to him.
The company operates on the basis of the following documents and regulations:
- the Charter;
- the Civil Code of the Russian Federation, having the force of the law "On limited liability companies" dated March 21, 2002;
- other laws, regulations of the Russian Federation, instructions and methodological recommendations on them, regulating the financial and economic activities of economic entities of the Russian Federation.
The director exercises control over the financial and economic activities of the enterprise independently.
The organizational structure of Real Estate Bugaeva LLC is characterized by the relevant structural divisions created in accordance with the functions of the enterprise established by the Charter. The organizational structure of the enterprise is presented in a hierarchical form, i.e. to the head of the enterprise are subordinate managers and employees of all structural divisions.
Each department has regulations on structural divisions, which indicate the functional responsibilities of officials and employees of departments, their duties and rights, approved regulations on safety and fire safety, and each employee of the enterprise is familiarized with this provision against signature. The regulation was developed with the aim of maintaining the health of employees, preventing accidents at work during the performance of labor duties.
The company has approved the Regulation on remuneration, which stipulates labor relations within the company, types and forms of remuneration, as well as the form of material incentives for employees of the company - bonuses based on the results of completed construction work, i.e. in case of early fulfillment of the construction work plan. In accordance with this regulation, the head of the enterprise hires the main workers under an employment contract, which additionally provides additional conditions. The average number of employees at the enterprise is 150 people.

2. Organization of accounting at the enterprise
2.1 Structure of accounting and functions of employees of accounting
The structure of the accounting department can be presented in the form of a diagram presented in Figure 1:

Fig. 1. - the structure of accounting in a budgetary institution.

The chief accountant is an official of the branch who organizes the accounting of the financial and economic activities of the branch, is appointed and dismissed by the rector of the university. Works under the direct supervision of the branch director. In his activities, the chief accountant is guided by legislative and regulatory documents governing accounting and reporting, the position of the branch, methodological materials on relevant issues, the regulation on accounting, orders, orders of the director of the branch,
The chief accountant is obliged: to carry out the organization of accounting of economic and financial activities and control over the economical use of material, labor and financial resources, the safety of the property of the branch; ensure the rational organization of accounting and reporting, timely submit complete reliable accounting information on the activities of the branch, its property status, income and expenses, as well as the development and implementation of measures aimed at strengthening financial discipline; ensure the legality, timeliness and correctness of paperwork, correct calculation and transfer of taxes and fees to the budget, insurance contributions to state non-budgetary social funds, payments to banking institutions; observe the procedure for drawing up primary and accounting documents, settlements and payment obligations, spending the wage fund, setting official salaries for employees of the branch.
The accountant of the material group performs the assigned section of accounting work, controls the correctness and timeliness of the posting of the receipt of inventories, fixed assets. Controls the correctness and timeliness of reporting of financially responsible persons. Reflects in the accounting documents transactions on the receipt of fixed assets and inventories, on accounting for settlements with suppliers, makes a register of receivables and payables. Performs reconciliation of settlements with suppliers. Takes part in conducting inventories. Ensures the safety of accounting documents. Prepares accounting documents for transfer to the archive. Participates in inventories.
The duties of the accountant of the settlement group include the correct calculation and transfer of taxes and fees to the budget, insurance contributions to state off-budget social funds, payments to banking institutions, to comply with the procedure for drawing up primary and accounting documents, settlements and payment obligations, spending the payroll, setting official salaries branch employees.

2.2 Accounting policy for accounting and tax accounting in GOU VPO "Moscow State University of Economics, Statistics and Informatics" - Khakass branch of MESI

3. Accounting for property and liabilities, capital of the organization
3.1 Accounting for fixed assets and intangible assets
The basis of normative regulation of fixed assets accounting in the Russian Federation is formed by the following legislative and other normative acts: Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ (with amendments and additions); Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n; Resolution of the Government of the Russian Federation "On the classification of fixed assets included in depreciation groups" dated 01.01.02 No. 1; Accounting Regulations "Accounting for Fixed Assets" (PBU 6/01); Methodical guidelines for fixed assets accounting; Methodological guidelines for the inventory of property and financial obligations, as well as the Tax Code of the Russian Federation in terms of accounting for depreciation.
This company acquires fixed assets at its own expense. Fixed assets at the enterprise are accounted for on the synthetic account 01 "Fixed assets", which has two sub-accounts 01/1 "Own fixed assets" 01/2 "Disposal of fixed assets". The historical cost of property, plant and equipment includes all costs associated with their acquisition.
Receipt of fixed assets for accounting is confirmed by the Act of Acceptance and Transfer of Fixed Assets (Form No. OS-1) (except for buildings and structures). The act contains data characterizing the accepted object of fixed assets, its location, the source of financing for its acquisition, the year of manufacture or construction, the date of commissioning, the results of testing the object, its compliance with technical conditions and other indicators. The act is issued in one copy, signed by all members of the commission, which is appointed by the head of the organization, and submitted to the accounting department along with the technical documentation. Registration of group objects, if they are of the same type and have the same value, is formalized by a general act. And also, form No. OS-1 is signed by the chief accountant and approved by the head of the organization, which confirms the acceptance of the object for accounting, and the commission only confirms the possibility of operating the object of fixed assets.
An order on registration of fixed assets must be attached to the act of form No. OS-1 at the enterprise. The required technical documentation (technical passport of the manufacturer, work instruction, specification, etc.) is attached to the executed act (invoice).
There are no objects of intangible assets in the balance sheet of the enterprise.
Analytical accounting registers are inventory cards for accounting for fixed assets of the OS-6 form, and synthetic accounting registers:
- statements of the availability of fixed assets by their types;
- decoding of the movement of fixed assets;
- consolidated balance sheet by type of fixed assets.
Accounting for fixed assets is carried out on the established accounting accounts according to the working chart of accounts of the enterprise, which is stipulated in the order on accounting policy.
Any receipt of fixed assets in the organization in accordance with the Chart of Accounts for accounting is reflected in the accounting entry Дт 01 "Fixed assets" Кт 08 "Capital investments in non-working assets" of the corresponding subaccount.
The working chart of accounts of the organization provides for the following subaccounts of account 08 “Investments in non-working assets, as the envisaged ways of receiving fixed assets:
- 08-01 "Acquisition of land plots";
- 08-03 "Construction of objects of fixed assets";
- 08-04 "Purchase of fixed assets";
- 08-06 "Fixed assets in stock";
- 08-07 "Fixed assets in operation";
- 08-08 "Investments in securities".
In accordance with the data presented, fixed assets can also come by building them on their own (subaccount 08-03). Reflection of accounting records of the receipt of fixed assets and their acceptance for accounting are summarized in tables depending on the method of their receipt, which are used in the accounting of the studied organization.
The acquisition of fixed assets in this organization must be confirmed by a contract for the purchase and sale of fixed assets.
In all cases of disposal of fixed assets (except for vehicles), a special commission draws up an act for writing off in the form of OS-4. The act for the write-off of fixed assets is drawn up in two copies signed by the members of the commission and approved by order of the head of the organization. The first copy is transferred to the accounting department as the basis for writing off this object, and the second remains with the employee, to whom the object was assigned, as the basis for the delivery of useful waste from liquidation to the warehouse.
To reflect the disposal of fixed assets of communication with moral and physical depreciation and determine their residual value on subaccount 01-02 "Disposal of fixed assets". Depreciation of retired fixed assets is written off to the credit of this subaccount from the debit of account 02 "Depreciation of fixed assets", then the residual value of the retired object is debited from the credit of subaccount 01-2 to the debit of account 91 "Other income and expenses." this fact is reflected in the following entries:
Dt 01-02 "Disposal of fixed assets"
Кт 01-01 "Own fixed assets"
- written off the book value of the object being written off;
Dt 02 "Depreciation of fixed assets"
Kt 01-02 "Disposal of fixed assets"
- written off the amount of accrued depreciation on the object being written off.
The costs associated with the write-off of the object, as well as the value of material assets received as a result of the demolition and dismantling of buildings, structures, dismantling of equipment, are shown in the section of the act "Certificate of costs associated with the write-off of fixed assets and the receipt of material assets from their write-off" form No. OS-4.
Based on the accounting data of fixed assets of LLC Real Estate Bugaeva, it can be concluded that operations on the movement of fixed assets are drawn up in the appropriate unified forms of accounting for fixed assets, fully reflect the facts of the organization of this accounting section. During the reporting period, the receipt and write-off of fixed assets and intangible assets in this enterprise was not made.

3.5 Accounting for inventories
Accounting for material assets at this enterprise has a number of features: a large range of materials used and constantly changing prices for them. According to the working Chart of Accounts of the enterprise, information on the availability and movement of raw materials, materials, fuel, spare parts, containers and other materials belonging to it is summarized on account 10 "Materials", to which the corresponding sub-accounts are open.
Analytical accounting for account 10 is carried out at the places of storage of materials and their individual names (types, grades, sizes, etc.). The debit of account 10 reflects the receipt of materials from suppliers, and the credit of account 10 reflects the disposal of materials from the economic turnover of the organization in connection with their release (write-off) for production needs, the needs of managing the organization, selling to outside and other directions of disposal.
Subaccount 10-1 takes into account the presence and movement of basic building materials, auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, assistance to the production process, etc.
Subaccount 10-2 is used to account for building structures and parts purchased in the course of industrial cooperation.
Subaccount 10-3 takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles and technological needs of production.
Subaccount 10-4 is intended for the accounting of all types of containers, except for the one that is used as household inventory.
Subaccount 10-5 takes into account spare parts intended for the repair and replacement of worn-out parts of machines, equipment, vehicles, as well as car tires in stock and turnover, etc.
On subaccount 10-6, information is summarized on the presence and movement of production waste (stumps, trimming, shavings, etc.), incorrigible marriage, material values \u200b\u200breceived from the disposal of fixed assets that cannot be used at the enterprise (scrap metal, waste materials) , worn-out tires and waste rubber, etc.
On subaccount 10-7, the movement of materials is taken into account, which are transferred for processing to the outside, and then included in the cost of products obtained from them. Moreover, the costs of processing materials paid to third-party enterprises are directly debit the accounts on which the products received from processing are taken into account.
Subaccount 10-8 take into account the presence and movement of materials that are used directly in the process of construction and installation work for the manufacture of building parts, erection and decoration of structures and parts of buildings and structures, as well as other material values \u200b\u200bnecessary for construction, etc.
The forms of primary documents for the receipt and expenditure of inventories in construction are determined by the decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a "On the approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials of little value and fast-wearing items, work in capital construction ", but this organization does not use all the forms approved by this decree.
Construction and other materials to the organization come from suppliers or from accountable persons who purchased materials for cash, etc.
Materials are accepted for accounting on the basis of an invoice received from suppliers, as well as LLC "Real Estate Bugaeva" is a VAT payer, invoices received. The process of supplying materials to the enterprise is carried out independently, on its own, with its own transport. In this case, a power of attorney is issued to the recipient-employee of this enterprise, i.e. this document confirms that the employee has the right to act as a trustee of the organization, receiving material values. The issued powers of attorney at the enterprise are registered in a pre-numbered and laced journal of the issued powers of attorney. The power of attorney is drawn up in one copy and issued against receipt to the recipient who works at the enterprise.
When materials arrive at the warehouse, the storekeeper checks whether the quantity, assortment and quality of the supplied values \u200b\u200bcorrespond to the data specified in the accompanying documents. And if discrepancies are found, he, in the presence of the supplier's representative, draws up an act of acceptance of materials in the form No. M-7. This act also needs to be drawn up in cases where the received materials, for some reason, do not have accompanying documents. It serves so that later claims can be made to the supplier.
After accepting the materials, acts with the attached documents (bill of lading, etc.) are transferred: one copy - to the accounting department of the organization to record the movement of material assets, the other - to the supply department for sending a letter of claim to the supplier. Materials taken to the warehouse are drawn up not by receipts of the established form No. M-4, but on the basis of copies of invoices, this fact is a violation of the accounting rules at this enterprise. Materials in this enterprise are accounted for at their actual cost of purchase. The accounting method for materials is determined by the accounting policy of the construction organization.
This enterprise monthly submits to the State Statistics Committee of the RH a special report "Information on prices for the purchased basic building materials, parts and structures" (Form N 9-KS). To fill it out, use the data of primary documents, which reflects information on the quantity, price and cost of purchased materials, parts and structures (invoices, invoices, invoices, etc.).
At this enterprise, the director's order was approved on the list of persons entitled to request materials from the warehouse, these are the heads of departments. Materials are released into production only within the limits established by the supply department or other departments and agreed with the head of the enterprise. At the same time, two copies of the limit intake card (form N M-8) are issued for each material. One copy before the beginning of the month is transferred to the structural unit that will use the materials, the second - to the warehouse.
Materials that are only sometimes needed by builders are released from the warehouse according to the invoice requirements (form N M-11). Such invoices are also handed over to the accounting department.

3.6 Accounting for settlements with staff on remuneration and other operations
Regulatory regulation of accounting for settlements with employees of an enterprise for wages is carried out in accordance with the Labor Code and the Federal Law "On social security of employees of enterprises" and other regulations of the Russian Federation on the regulation of settlements for wages.
The forms of remuneration are time-based, used to calculate the wages of administrative and managerial personnel, as well as the piece-rate form of remuneration for construction workers.
With time-based forms, payment is made for a certain amount of time worked, regardless of the number of work performed. If the employee has worked all the working days of the month, then their payment will be the salaries established for them; if they have worked an incomplete number of working days, then their earnings are determined by dividing the established rate by the calendar number of working days and multiplying the result obtained by the number of working days paid at the expense of the enterprise.
In the case of piece-rate forms of remuneration, the amount of remuneration of workers is calculated by multiplying the piece-rate rates by the amount of work performed or the number of products produced, on the basis of the provided timesheet. The company also produces an additional form of remuneration in the form of overtime pay. In this case, the calculation of earnings is calculated in accordance with the Labor Code of the Russian Federation.
Employees are entitled to leave after 6 months of continuous work at the given enterprise. An employee on vacation is retained his average earnings. To calculate the average daily vacation pay rate, the indicators of the total annual amount of income received by the employee are used, divided by the standard number of days worked per year.
The procedure for calculating the average wage is established by decrees of the Ministry of Labor and Social Development of the Russian Federation and orders of the Government of the Russian Federation.
Synthetic accounting of settlements with personnel (included and not included in the payroll of the organization) for the remuneration of this organization is carried out on account 70 "Payments with personnel on remuneration". On the credit, the accounts reflect the accruals for wages, benefits from deductions for state social insurance, and for debit - deductions from the accrued amount of wages. The balance of this account, credit, and shows the organization's debt to workers and employees for wages and other specified payments.
The operation for calculating and distributing wages in LLC Real Estate Bugaeva, included in the costs of production and circulation, is drawn up with the following accounting entry:
The debit of account 20 "Main production" - remuneration of production workers
The debit of account 25 "General production costs" is the remuneration of the management personnel of departments
Account debit 26 "General expenses" - remuneration of the management personnel of the organization
Credit of account 70 "Payments with personnel for wages" - for the entire amount of accrued wages
Benefits for temporary disability and other payments at the expense of social insurance bodies are reflected in the debit of account 69 "Settlements for social insurance and security" and the credit of account 70.
From the wages accrued to the employees of the organization, including under contract and part-time contracts, various deductions are made, which can be divided into two groups: mandatory deductions and deductions initiated by the organization.
Obligatory withholdings are tax on income of individuals, according to orders of execution and notaries' inscriptions in favor of legal entities and individuals. At the initiative of the organization through the accounting department, the following deductions can be made from the wages of employees: debt for the employee; previously issued planned advance and payments made in the inter-settlement period; in repayment of debts on accountable amounts; for damage caused to production; for damage, shortage or loss of material values; for marriage; cash payments; for goods bought on credit, etc.
The register of analytical accounting of settlements with employees on remuneration is the payroll. In accordance with the Tax Code of the Russian Federation, this enterprise is a payer of contributions to off-budget funds, credited to state off-budget funds - the Pension Fund, the Social Insurance Fund and compulsory health insurance funds.
The accrued amounts to extra-budgetary funds are debit to those accounts to which the accrued wages were charged, and to the credit of account 69 "Settlements for social insurance and security". In this case, the following accounting entry is made:
Dt 20 "Main production"
and Dt of other accounts of production costs (25, 26)
CT 69 "Calculations for social insurance and security", sub-accounts 1, 2, 3
Part of the amounts accrued to the Social Insurance Fund is used by the organization to pay employees benefits for temporary disability, pregnancy and childbirth, child benefits, etc. The accrual of these benefits to employees of the organization is made out with the following accounting entry:
Dt 69/1 "Calculations for social insurance and security" |
CT 70 "Payments to personnel for labor"
The rest of the amounts of social insurance deductions, deductions to the Pension Fund, deductions to health insurance funds are drawn up with the following accounting entry:
Dt 69 "Payments for social insurance and security" sub.1, 2, 3 |
CT 51 "Settlement accounts".

3.7 Accounting for production costs and calculating the cost of production
Normative regulation of accounting for the cost of production of products at this enterprise is carried out in accordance with:
- Federal Law "On accounting", according to which organizations must keep separate records of current production costs and capital investments;
- PBU 10/99 "Expenses of the organization", guidelines according to which the classification of expenses is made as expenses for the main activity - construction activities. Other expenses are recorded on the account. 91 "Other income and expenses";
- Chart of accounts for accounting, approved by order No. 94-n;
- Guidelines for determining the cost of construction products on the territory of the Russian Federation, which are approved by the decree of the State Construction Committee of Russia dated 26.04.99, No. 31;
- "Collection of estimated cost norms for the construction of temporary buildings and structures", approved. Resolution of the State Construction Committee of the Russian Federation dated May 7, 2001, No. 45.
Accounting for the costs of construction work performed is carried out on account 20 "Main production", in addition, on accounts 25 "General production costs" and 26 "General business expenses" administrative and management expenses of the enterprise are taken into account.
This entity classifies costs as direct and indirect. Direct costs include costs directly related to the performance of construction work, and indirect costs that cannot be accurately attributed to direct costs. Indirect costs are expenses such as: salaries of administrative and management personnel, depreciation of an administrative building, expenses for official transport, etc. These costs are distributed in proportion to the contractual cost of contract work and the estimated limit for the maintenance of the customer-developer. Then the costs that are attributed to different types of activities are distributed among the objects under construction in proportion to the amount of direct costs for the reporting period.
Direct costs include material costs, labor costs of personnel involved in the process of construction work, as well as the amount of the unified social tax charged on the specified amounts of labor costs, the amount of depreciation charged on fixed assets used in the performance of work.
Indirect expenses include all other amounts of expenses, excluding non-operating expenses.
Analytical accounting is carried out for construction objects - orders from buyers and customers. Direct costs associated with the construction of orders are charged to the account. 20 "Main production". When several orders are executed, several sub-accounts are opened for account 20.
Synthetic accounting is carried out on account 20 "Basic production", the register of synthetic accounting is also a consolidated, own developed summary sheet. In the same form, the written-off amounts of indirect costs are recorded at the end of the reporting month.
Based on the accounting data, the write-off of direct material costs, labor remuneration, depreciation and other costs is written off to the cost of a specific order, depending on the consumed these resources. This information is generated in analytical registers on account 20 "Main production". Synthetic accounting data is formed on the basis of analytical accounting data.

3.8 Accounting for work performed and their sale
The peculiarity of accounting for finished products in this enterprise is that information about the work performed by the enterprise is formed on account 46 "Work performed". Account 43 "Finished goods" is not used at the enterprise.
The implementation of the work performed is carried out on account 90 "Sales". This entity has chosen the “accrual method” to determine revenue. The delivery of objects to the customer is confirmed by an act of acceptance of work performed, form No. KS-2 or form No. KS-3. After signing this document, an accounting entry is made in the accounting records Дт 90/2 Кт 46. There are no sales costs at the enterprise, because construction is carried out locally under a contract, so there are no costs associated with the sale and sale of services.
The chief accountant issues an invoice, which is recorded in the sales ledger and the register of invoices issued. Based on the issued invoice - the invoice, the customer (buyer) makes payment to the settlement account of obligations - the amount of debt.

3.9 Accounting for financial results of economic activities of the organization
The result of the production activity of construction and installation organizations is construction products - completed buildings and structures, as well as individual construction and installation works. Construction works are carried out in accordance with the current rules for their production, technical conditions, SNIPs, SNIRs and other regulatory documents developed and approved by the Gosstroy of Russia.
The results of the work of contracting construction and installation organizations are drawn up by primary accounting documents approved by the decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a, which include:
- Form No. KS-3 "Certificate of the cost of work performed and costs";
- Form No.KS-6 "General work log";
- Form No.KS-11 "Acceptance certificate of completed construction object";
- Form No.KS-14 "Acceptance certificate of the completed construction of the facility by the acceptance commission".
Since January 1, 1999, the forms of primary accounting documents approved by the Goskomstat of Russia in accordance with the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 98, No. 34n, must be used by all organizations carrying out construction activities.
The final financial result (balance sheet profit or loss) of the activity of a construction organization is made up of the financial result from the delivery of objects, works and services provided for by contracts to the customer, the sale to the side of fixed assets and other property of the construction organization, products and services of ancillary and auxiliary industries on the balance sheet construction organization, as well as income from other operations, reduced by the amount of expenses on these operations (other income, reduced by the amount of other expenses).
The list of incomes and expenses, as well as the procedure for their reflection in accounting, are regulated by PBU 9/99, PBU 10/99 and Standard Methodological Recommendations for Planning and Accounting for the Cost of Construction Work, approved by the letter of the State Construction Committee of the Russian Federation dated 04.12.95 No. BE-11- 260/7.
Profit (loss) from the delivery to the customer of objects, completed construction and other works stipulated by the construction contract, is determined as the difference between the proceeds from the sale of these works and services performed on our own at the prices established in the contract, excluding value added tax and others. deductions provided for by law, and the costs of their production and delivery.
In case of taxation, the proceeds from the delivery of objects, construction and other works and services to the customer are determined as the objects are delivered, the works and services are performed and they are transferred to the customer in accordance with the contract. Calculations can be carried out: in the form of advances for work performed on structural elements or stages, or after the completion of all work under the contract.
The method for determining the proceeds from the sale of works (services) for the reporting year is established based on the terms of business and concluded contracts, and is an element of the accounting policy.
There were no business transactions on accounting for “Other income and expenses” at the enterprise.

3.10 Organization's accounting statements
Requirements, principles of drawing up financial statements, its composition and content, timing and targeting of the presentation of financial statements are regulated by the following regulatory documents:
... Federal Law “On Accounting” dated November 28, 1996 No. 129-FZ;
... Regulations on accounting and reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34;
... PBU "Financial statements of the organization" (PBU 4/99), approved by order of the Ministry of Finance of the Russian Federation of July 6, 1999 No. 43n;
... Instructions on the procedure for drawing up and submitting financial statements, approved by order of the Ministry of Finance of the Russian Federation of July 22, 2003 N 67n "On the forms of financial statements of organizations."
The composition of the annual financial statements of this organization includes:
... form No. 1 "Balance sheet"
... Form No. 2 "Profit and Loss Statement"
... form No. 3 "Statement of changes in equity"
... form No. 4 "Statement of cash flows"
... form No. 5 "Appendix to the balance sheet"
... explanatory note
Quarterly reporting is provided in the following composition:
... form number 1 "Balance sheet"
... Form No. 2 "Profit and Loss Statement"
Annual financial statements are submitted within 90 days (but not earlier than 60 days after the end of the year), quarterly - within 30 days after the end of the quarter to the tax authority - IFTS for the city of Abakan.
This company is not the subject of a charming audit, and its reporting is not subject to publication.
The interconnection of the balance sheet indicators and other reporting forms is that in the explanations to Form No. 1 - these are Forms No. 3, Form No. 4, Form No. 5 and an explanatory note, additional information is disclosed on the composition of the property and liabilities of the organization.

Bibliographic description:

A.K. Nesterov Brief description of the organization [Electronic resource] // Educational encyclopedia site

When completing a term paper or a diploma in economic disciplines, it is necessary to characterize the base enterprise that is the object of the study.

The characteristic of an organization in a term paper or in a thesis is a kind of report on the enterprise, on the basis of which a study of a specific subject is conducted.

The section summarizes the main characteristics of the organization, which are given in the assignment for the term paper or diploma.

Besides, a brief description of the organization it is necessary to supplement with information that more fully discloses certain aspects of the organization's activities.

The functions of management, the planning system and the long-term and short-term goals of the organization are revealed.

Brief description of the organization - content

It is usually the first paragraph of the analytical or practical part of a diploma or coursework.

When writing a term paper and a diploma, it is necessary to take into account the following: in the entrepreneurial business, there are two types of organizations: an enterprise and a firm. The difference between them is that:

• An enterprise is an organization in the form of a plant, factory, store, bank, etc., which performs one or more functions of production, commerce, and provision of services.
• A firm is an organization that owns one or more enterprises and carries out its activities there.

In the course work and the diploma is drawn up according to the following scheme:

• General information about the company: name, address of the company, country of registration.
• Form of organization of the company.
• Type of economic activity of the company: industrial; trading; transport and forwarding; consulting, etc.
• The range of products manufactured, services rendered: basic goods or groups of goods, services; specialization.
• The most important counterparties and competing firms in terms of the main types of manufactured or sold products.
• Number of employees, incl. management personnel.

Necessarily contains a description of the form of organization, which determines the general conditions for the functioning of the enterprise. IN it is necessary to describe how this form of ownership (for example, an individual entrepreneur, partnership or limited liability company, closed or open joint stock company) differs from the rest.

Brief description of the organization - management aspect

Besides, in a brief description of the organization it is necessary to consider the functions of management and planning. These are the fundamental aspects of the activity of any enterprise, without which its existence is impossible. You need to rely on the real state of planning and the use of management functions in the enterprise, and not describe "how it should be."

does not allow the use of theoretical texts from textbooks. Only an independent description of the base enterprise.

The management functions in the organization's brief contains the rationale on which approach the choice of management functions is based. It is necessary to describe who is responsible for the implementation of management functions and delegation of authority, if any. You should also describe the management methods used in the enterprise. If this is discussed in more detail in other paragraphs of the diploma or coursework, then it is not required to specifically talk about this within the framework of a brief description.

Planning in the enterprise can be organized in several forms, as well as be centralized, decentralized or combined. should contain a description of the features of the planning system at the enterprise; it is also necessary to allocate those responsible for planning at the enterprise. In addition, planning distinguishes between two main stages: strategic planning and implementation of the chosen strategy. may also include a description of these steps. But again, if the elements of the planning system are analyzed in detail in another section of the coursework or diploma, then it is inappropriate to describe them within the framework of a brief description.

Brief description of the organization - results

At the end of the paragraph, you should summarize the results, which are expressed in the form of a statement of general company goals. Company-wide goals are formulated and established based on the overall mission of the organization and the defined values \u200b\u200band goals towards which top management is guided. ends with the formulation of the mission of the enterprise and the derivation of goals. At the same time, the goals should be specific, as far as possible measurable, time-oriented, long-term or short-term, attainable and cross-supported.

To do this, in a brief description of the organization, you must:

• Formulate and divide the goals of the organization into long-term, medium-term and short-term /
• Formulate the goals of the performers based on the construction of the goal tree.

Activities. The article will consider what should be in it, and a small example of compilation.

general information

Description of the enterprise (brief) is needed in cases where the assessment of the enterprise is carried out. To get the best picture of the real state of affairs, you need to know how to draw it up correctly. Economics students usually practice this by describing the company or enterprise where they are doing their internship. Therefore, if you want to check how the work meets the standards, you can contact the students. It should be noted that any brief economic description of the enterprise has general points that can be applied to any organization. How does the compilation take place? To do this, you must be guided by the plan.

Walkthrough Outline

Since we are interested in a brief description of the enterprise, an example of this document will be broken down into separate components throughout the article and the paragraphs will be given with explanations. Initially, it is necessary to obtain data about the structure of the company, its legal data and economic indicators. To begin with, a short description of the entity is drawn up, which indicates its legal form, time of foundation and other similar data. After that, it is necessary to describe the purpose of the enterprise and its capacity. In this case, one should take into account the circumstances affecting him. These include external factors, the nature of the services provided or the type of product and its specificity. A large and complex work is being carried out here, during which economic activities are checked. Implementation may vary from organization to organization, depending on the requirements. After carrying out such training, one should start analyzing the activities of the enterprise itself (or several of its directions, which are fundamental from the point of view of existence).

Summing up the results of the check

A brief enterprise should contain the main indicators of the company's functioning and financial results as a minimum. Also, it may contain not only an analysis and description of the main production, but also its subsystems, branches and other structural units that are related to the company. This primarily applies to large enterprises. In such cases, it is necessary to understand the complex organizational structure, which includes production activities, numerous management and analytical departments, information collection services, distribution of materials and finance, as well as other departments.

Why characterize?

This is necessary in order to analyze the activities of the enterprise and identify its problem areas. Indeed, the quality of work of any organization depends on the coordination of the work of its departments. The situation here is that one should constantly strive for the optimum. Therefore, you should monitor the compliance of robots with established goals and production conditions. When a brief description of the enterprise is drawn up, then to facilitate the performance of the task, you can draw up a diagram of the structure of the subject.In this case, the responsibilities and functions of not only individual divisions, but also links should be described. After that, the performance of each structural unit is assessed by calculating the indicators necessary for this. Particular attention should be paid here to security. In this case, interest is given by their qualifications, level of training, staff turnover (and their reasons) and the effectiveness of their management. At the same time, the structure of labor resources is highlighted. Usually they talk about service personnel, employees, specialists, workers and managers. Also, the characteristic should contain a description of the strategy for further development and adaptation to modern existing conditions.

Useful data

A brief description of the enterprise should contain an assessment of the state of the economic entity at the current moment, its level of development and viability. Thanks to this, you can get useful information about the rationality of maintaining a given enterprise. But the greatest attention should be paid precisely to the analysis of the company's economic activities, which are based on key indicators. These include gross and net profit, operating costs and economic benefits. If desired, some more indicators can be added separately. Thanks to this generalizing approach, a complete assessment of the enterprise's activities is obtained. And where this data will be used is a separate question. As a small example, a brief description of the company LLC (limited liability company) will be considered.

Descriptive part

What should be here? The brief description of the enterprise includes the name of the organizational form of ownership (that is, in this case it is a limited liability company) and the address. After that, you should indicate what is the main activity for the company. After that, it is indicated that it acts in accordance with the legislation of the Russian Federation and its status. On their basis, economic activity is carried out, and the ultimate goal is to make a profit. After that, the main activities should be indicated. But something similar was a few sentences earlier, right? Why write again? The fact is that initially the scope is indicated, and then the specifics follow. So, you can write that the main activity is construction, and the types are repair and installation work and the like. The main goals should also be noted. These include the preservation of the company and its development, saturation of the market with high-quality services or goods, maximization of the company's profit and improvement of the welfare of employees.

Practical part

After that, attention can be paid to existing tasks. As such, we can cite the desire to more effectively use the available production capacity, increase the volume of services, and the like. As an addition, you can indicate that a company is a legal entity that has current accounts, balance, seal, property. As the latter, certain material values \u200b\u200band / or financial resources, which are its property, may appear. You can also pay attention to what organizational routine exists here. This applies to the specifics of the work of the personnel, and to who is the supreme governing body. So, given that we are considering a limited liability company, here such will be the meeting of the founders. You can also touch upon organizational issues regarding the financial and economic service system, personnel and accounting department and other constituent structural units.

Conclusion

So we examined what a brief organizational characteristic of an enterprise is. To obtain the necessary minimum information, you can describe the two parts of the example above. If desired, you can make a more detailed analysis, but remember that this is a brief organizational description of the enterprise. Therefore, it is not necessary to paint everything in detail here unnecessarily.

LLC "TekhnoStroyServis" was assigned the code of the type of economic activity according to the OKVED classifier 51.51, which gives permission for wholesale trade in fuel. This enterprise belongs to small and medium-sized businesses and meets all the criteria established by the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation":

• 1. Is a commercial organization.
• 2. The enterprise was founded by one individual and the authorized capital was formed in the amount of 10,000.00 rubles.
• 3. The average number of employees is:

a. in 2013 - 102 people;

b. in 2014 -123 people.

4. The proceeds from the sale of goods (works, services) excluding VAT are:

a. in 2013 -134,906 thousand rubles;

b. in 2014 - 156,000 thousand rubles.

The accounting policy for the purposes of accounting and taxation was developed and adopted by TechnoStroyService LLC. In 2015, amendments were made to the Accounting Policy related to changes in the Legislation.

LLC "TechnoStroyService" is on the General system of taxation, in which it fully maintains accounting records and pays all general taxes.

To expand its production activities, the company decided to purchase specialized vehicles on credit.

The main source of information for analyzing the financial condition and financial performance of small businesses is accounting (financial reporting).

A comprehensive assessment of financial and economic activities is an element of enterprise management, it is one of the stages of management activities and is an important source of information for making and substantiating effective management decisions.

The main purpose of a comprehensive analysis of the financial and economic activities of an enterprise is to assess the effectiveness of a commercial organization and identify reserves for its increase.

Let's reveal the meaning of the following economic indicators:

• 1. Economic potential of the enterprise
• - The share of fixed capital (non-current assets) in the property reflects the proportion of non-current assets in the property of the company. Its increase is a sign of decreasing property mobility and therefore deserves a negative assessment.
• - The share of current assets in the property shows the proportion of current assets in the property of the company. Its growth speaks of increased property mobility and therefore deserves a positive assessment.
• - The coefficient of sustainability of economic growth is an indicator characterizing the average growth rate of an enterprise's development. The higher it is, the better. this means that the company is developing, expanding and growing opportunities for increasing business activity.
• - The coefficient of mobility of equity capital determines the share of equity capital, which can be freely manipulated when expanding types of products and increasing purchases. That is, this ratio shows what share of equity capital is a source of financing for current activities.
• 2. Financial performance (profitability)
• - The profitability of permanent capital (assets) shows the efficiency of using capital (equity and debt) invested in the organization's activities for a long time.
• - Return on equity shows the amount of profit that the company (organization) will receive per unit of equity value.

• 3. Financial stability and liquidity
• - The financial independence ratio shows the share of the organization's assets that are covered by equity (provided by its own sources of formation). The remaining share of assets is covered by borrowed funds.

Investors and banks issuing loans pay attention to the value of this ratio. The higher the value of the ratio, the more likely the organization can repay debts at its own expense. The higher the indicator, the more independent the company is.

• - The current liquidity ratio shows the company's ability to repay current (short-term) liabilities at the expense of current assets only. The higher the value of the coefficient, the better the company's solvency. This indicator takes into account that not all assets can be sold urgently.
• - The equity ratio shows the proportion of the company's current assets financed from the company's own funds.

The asset turnover ratio shows the number of complete product circulation cycles for the analyzed period. Or how many monetary units of goods sold were brought by each monetary unit of assets. Or, otherwise, it shows the number of turnovers of one ruble of assets for the analyzed period.

This indicator is used by investors to assess the effectiveness of capital investment.