Altai Institute of Labor and Law (branch)

Academy of Labor and Social Relations

Faculty of Finance and Economics

Report on economic practice and management practice:

Characteristics of the enterprise, its functional activities and management features

Introduction

1. Characteristics of the enterprise LIS LLC

1.1. General characteristics of the enterprise

1.2. Technical and economic characteristics of the enterprise

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

1.3.1 Cooperation links and sales of products

1.3.2 Organization 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 The production plan is the basis for building a control mechanism

2.4 Business planning

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 economics of an enterprise is a science that studies and reveals the socio-economic and administrative-economic mechanism of the process of creating the material goods necessary for people. The study of the economics 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 ever greater demands on their leaders. So, in particular, they should become more skillful in dealing with an unpredictable future. Managers must develop the 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 the enterprise from the point of view of economics and management.

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

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

When writing the report, theoretical, empirical and mathematical methods were used.

The report on economic practice and management practice 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 characterizes two areas of the enterprise's functional activity: personnel management and accounting and auditing.

1. Characteristics of the enterprise LIS LLC

1.1 General characteristics of the enterprise

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

Postal address of the enterprise 658852 st. Gagarin, 209.

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

The main purpose of the Company's activities is to make a profit.

The main types (subject) of the Company's activities are the following: commercial, intermediary, trading, purchasing activities of sporting goods, creation of its own chain of stores retail these goods; other activities not prohibited by the legislation of the Russian Federation. The Company is also entitled to carry out any other types of activities not prohibited by the current legislation. Certain types of activities, the list of the latter is determined by law, the Company can be engaged in only on the basis of a special decision (license).

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

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

To build, acquire, alienate, take and lease any kind of movable and immovable property.

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

To form temporary scientific, industrial, creative teams, to attract specialists under contracts with payment for their work by agreement of the parties.

Sell ​​their products, works, services, production waste at prices and tariffs established in accordance with applicable law, independently or by agreement of the parties.

To acquire, in accordance with the established procedure, the necessary materials, raw materials, equipment, machinery, and other material assets in wholesale and retail trade, from any organizations and individuals, including for cash.

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

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

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

Use bank loans on terms determined by 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) departments, branches, representative offices, etc. as structural or separate subdivisions, to create enterprises of various organizational and legal forms.

Act as a plaintiff and defendant in courts (arbitration, people's, arbitration).

The company is a legal entity under Russian law: it owns separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, incur 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 LLC "Lis" is engaged in the sale of goods for sports. The range of products sold is very wide: these are various equipment for classes skiing, mountaineering, parachuting, etc.

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

Let us consider the security of the analyzed enterprise with fixed production assets.

Table 1 - Provision with fixed production assets

LIS LLC

The indicator of capital productivity of fixed production assets means how much revenue is received for 1 ruble of fixed production assets. After analyzing the efficiency of the use of fixed production assets, we can conclude 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 the 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. In 2008, the capital-labor ratio of Lis LLC increased by 3.7 points compared to 2007. This trend is explained by an increase in the average annual cost of fixed production assets and a reduction in the number of employees of the enterprise. In 2008, 43.4 thousand rubles per 1 employee of the analyzed enterprise. cost of fixed production 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 improving production efficiency, that is, the timeliness of all work and the final result of production - volume, cost, profit and profitability depend on it.

Consider the structure of the labor resources of LIS LLC.

As can be seen from Table 2 and Fig. one, total number employees for the period 2007-2008 decreased, in 2008 there was a reduction in the number of 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 work force enterprises of LIS LLC are occupied by employees of the sales department - 25.0%.

Table 2 - The composition and structure of the workforce of the enterprise LLC "LIS"

The completeness of the use of labor resources can be assessed 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 LLC

According to the table, we can conclude that the number of man-days worked by 1 employee in the year changed slightly: in 2008, this indicator grew by 4.9 man-days compared to the previous year. Total number of people - days decreased in 2008 compared to 2007 by 214 man-days due to the reduction in the average annual number of employees. In the reporting year, the use of the annual working time fund amounted to 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. We define labor productivity in the following table.

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

According to the table, it can be judged that the enterprise reduced the number of employees and, as a result, the total number of man-days and man-hours worked, respectively, decreased. One employee worked 180.2 days in 2008, which is 4.9 days more than in the previous year. In the reporting year, each employee worked an average of 1,225.4 hours, while in 2007 this figure was 1,206.9 hours. Goods were sold per average annual worker 1946.8 thousand rubles. This figure is 14.5% higher than in 2007 due to a reduction in the number of employees. For 1 man-day in 2008, sports goods were sold in the amount of 10.8 thousand rubles, this figure by 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. This indicator of labor productivity increased by 14.9% compared to 2007. The indicator of labor intensity 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 any business is either profit or loss.

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

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

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 54510 thousand rubles. Although revenue in the reporting year increased by 3,495 thousand rubles, sales profit increased by a smaller amount - by 1,042 thousand rubles. This is due to an increase in the cost of production by 2453 thousand rubles. It should be noted that the profitability of sales of LLC "LIS" increased by 1.7% and amounted to 10.6% in 2008. This happened due to the increase in profit from sales.

1.3 Characteristics of the financial and marketing activities of the enterprise

1.3.1 Cooperation links and sales of products

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, skiing costs from 1400 rubles. up to 8000 rub. for a couple. The price of products depends on the country of manufacture, on the quality, as well as on the prestige of the brand.

The main suppliers of sporting goods are the Moscow firms OOO Vse dlya sportu, OOO Sportzhizn and OOO Extremal, as well as the company from St. Petersburg OOO Extreme.

Distribution channels are the way a product moves from producer to consumer. LLC "LIS" uses only indirect channels for the distribution of goods. Indirect channels are associated with the movement of goods first from the wholesale trade organization to the retail store and then from the store to the consumer. Such a channel attracts this enterprise, since it allows to significantly increase its sales markets. At the same time, the Company has to give up many sales functions and expenses, respectively, from profits 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 circle 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 that performs some work to bring the product closer to the buyers. The enterprise mainly uses a single-level channel. A single-level channel assumes that the product will be sold first to the retailer, and then the retailer sells 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 company with such an amount of revenue.

Table 6 - Buyers of LLC "LIS" products

As can be seen from Table 1, the largest amount of revenue came from the Sportivny Mir chain of stores - 26.0% of total revenue. Quite a lot of funds - 10577 thousand rubles. - Received from the supermarket "Sportmaster". The enterprise has long-term cooperation with the "Create Yourself" sports shop and in 2006 received 6,621 thousand rubles from it, which accounted for 12.1% of the total revenue. The remaining buyers are not so large and bring in a total of 20,084 thousand rubles.

1.3.2 Organization of accounting at the enterprise

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

Accounting is the responsibility of the company's accounting department. The accounting department consists of 3 people. The head of the accounting department is the chief accountant of LIS LLC.

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

Depreciation of fixed assets is calculated using the straight-line method.

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

Accounting for the cost of selling goods is carried out by direct collection on the debit account. 44 Selling costs.

2. Enterprise management and regulation of its activities

2.1 Enterprise management mechanism

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

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

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

Development and justification of an effective strategic course, goals and direction of the enterprise for the long term;

Gradual disaggregation and ranking of the strategic course and bringing it to the level of current and operational management;

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

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

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

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

Operational and daily regulation of the activities of the enterprise and its structural divisions; troubleshooting; elimination of the causes that violate 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 ​​management, their basis.

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

The principle of targeted compatibility and concentration is to create a connected targeted 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 stability and continuity of the given mode of the production process is achieved. The principle of regularity, proportionality and dynamism is expressed in the fact that the management system should be aimed at solving not only current, but also long-term problems of enterprise development. The system of economic management connects in time the actions of people, the quantity, assortment and quality of the resources expended. To do this, the work and functions of each employee of the LIS company are strictly delimited, and after that they are gradually linked into a single synchronously operating system. The democratic principle of distribution of management functions is based on the methods and rules of the social division of labor. The principle of scientificity and validity of management methods comes from the fact that the methods, forms and means of management must be scientifically substantiated and verified in practice. The principle of management efficiency is caused by the presence of multiple 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 organization commercial activities LLC "LIS", we can come to the following conclusions:

1) The enterprise interacts with the complete coherence 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 sporting goods market and the incompatibility of the direction of the commercial activity of this enterprise with the basic postulates of total management;

4) LIS LLC 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. DIS LLC is engaged in trade, therefore, the organizational structure of this enterprise gravitates towards the management structure on a functional basis, i.e. functional organizational structure, we will depict this graphically (Fig. 2):

Rice. 2.2 - Organizational structure of the enterprise LIS LLC

Let us consider in more detail the functions of the departments of LIS LLC

CEO: acts on behalf of the enterprise, represents it in all economic and state institutions. He issues orders, hires and fires workers. He also manages the property of the enterprise, concludes contracts with third parties, 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 creating a database of clients, both real and potential, using information support (advertising, Internet connections, communication links, etc.). Managers of the department are constantly working to find and attract new customers. Based on the information received, for the regions determined 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 must systematically collect information regarding the specific position of the company in a particular region, changes in customer preferences, recommendations and suggestions to increase profitability and economic efficiency of working with this region. The effectiveness of the department is determined on the basis of the following criteria developed by the company: revenue from product sales; buyers' debt; increase in the client base; expansion of the assortment from the buyer; availability of proposals for inclusion in the assortment of new positions.

Supply Department: providing the company with high-quality competitive products; maximum execution of the application; the submitted application to the supply department from the sales department should be fulfilled as much as possible; search for new suppliers; procurement staff in the process should deal with effective management commodity stocks, this indicator is characterized by the absence of illiquid assets in the warehouse, its dynamics; minimization of costs for the purchase of goods; reduction of transportation costs, transition to more favorable terms with the supplier (deferred payment, consignment).

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

Warehouse: delivers products to consumers.

All employees are divided into categories. They are indicated in the All-Russian classifier of occupations of workers, positions of employees and tariff categories, which were put into effect on the territory of Russia on January 1, 1996. According to it, they differ: professions of workers; positions of employees (managers, specialists and other employees).

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

Managers 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, economic and other work requiring special knowledge in the profession. This category includes, for example, managers of the sales department.

Other employees include all other employees who perform preparatory and design functions.

The General Director of LLC "LIS" systematically controls: the degree of awareness of the personnel about their direct duties, current and future tasks; that the personnel have the normative documents, methods, instructions, standards, current information necessary for them in their work for operational work; degree of development by the personnel of the documents necessary for them for performance of work; the ability of staff to quickly obtain the necessary information; speed of information processing. When any failures in the operation of the enterprise are detected, the CEO quickly makes decisions to resolve situations.

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 exact characteristics flow 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 on the basis of 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 the needs and reserves of resources in the long term.

Rationing is very poorly developed at the LIS LLC enterprise. The best way is to ration labor resources.

In the company, to determine the filling of working hours for the main categories of personnel, as well as to determine the effectiveness of the work of each specialist, the unit as a whole, to identify the types of work performed by individual employees of the units, optimize business administration processes, and identify working time reserves, the “Photo of the working day” technique is used. .

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

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 resource consumption rates for the production of an accounting unit of products (works, services) of the established nomenclature.

Material resource consumption rates make it possible to calculate and draw up plans and schedules for logistics and control the consumption of materials.

According to the period of validity, the norms 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; are 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.

Inventory rate- this is the average stock of each type of goods during the planned period. With the help of the norm of the production stock, control over its actual balances is carried out.

Sales stock rate characterizes the minimum quantity of goods of each type sold by the enterprise, ensuring the uninterrupted fulfillment of supply contracts.

The LIS LLC uses an experimental method of rationing.

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

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

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

In the practice of planning at LIS LLC, 4 main categories of indicators are used: natural, social and labor, cost and mixed.

The most numerous and diverse 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. At the same time, a quantitative assessment is made according to one parameter or more, characterizing the main target content of the planned object: 100 pcs. a specific product, 1 million, kWh of electricity, etc. - here the main parameters are, respectively, units, kWh.

With the help of social and labor indicators, issues of the activity of the enterprise's personnel are solved, 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: in planning, accounting, performance evaluation, pricing.

But most often LIS LLC uses mixed(or technical and economic) indicators, i.e. not 1 category, but 2 or Z at the same time. For example, labor productivity is measured by the ratio of natural and labor, cost and labor indicators: pieces / person, tons / person, rub. / 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 settlement-analytical. All of these indicators are used at the enterprise under study.

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

The analyzed enterprise "LIS" LLC is engaged not in production, but in trading activities. Consider the role and purpose of wholesale trade.

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

Among the functions of wholesale trade enterprises, the following can be mentioned: the function of economic integration of territories and overcoming the spatial gap; the function of converting the production assortment into a trading assortment of goods; function of formation of stocks for insurance against changes in demand for goods; price smoothing function; storage function; the function of refinement, bringing the goods to the required quality, packing and packing; the function of lending to its customers, especially small retailers; function marketing research market 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 its 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 operation of the goods.

Wholesale functions can also be divided into two types: traditional - mainly organizational and technical (organization of wholesale sales, warehousing and storage of stocks, transformation of the range 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 the social division of labor, it became an independent sub-branch of trade. When contacting product manufacturers, wholesale intermediaries act as representatives of demand, and when offering 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 does.

The specialization of 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, so the analyzed enterprise performs this function.

Wholesale enterprises organize the delivery of goods to various regions of the country, thereby improving the territorial division of labor. The implementation of the transport function of the wholesale is manifested in the delivery of goods from the warehouses of enterprises to the retail network or non-market consumers in their region. Although the largest buyers are the shops of the city of Barnaul, LIS LLC also supplies its goods to the regions 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 occurrence, 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 the fulfillment of tasks that were previously non-traditional for them, arising under the influence of market requirements.

In particular, wholesale trade is intended to become the center of concentration and transmission of information on market research issues, i.e. carry out the so-called information function. It is the wholesaler, using his position at the intersection of information flows, who 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 company LLC "LIS" also collects and accumulates information about the sports goods market of the Altai Territory.

2.4 Business planning

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 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. The balance of intra-production plans is one of the most difficult planning tasks.

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

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.

The sections of the business plan of LIS LLC present the forecast values ​​of the main indicators of its activities - profits, sales, costs, etc. Let us dwell in more detail on the development of forecast values ​​of wholesale sales (wholesale turnover).

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

At the same time, the projected sales volume is the resulting 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 previous activity. The results of the analysis, the detected trends and conclusions serve as the basis for making forecasts.

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, sales forecast options are calculated.

Enterprise "LIS" is used in forecasting various methods- economic-statistical, comparison, index, graphic.

The specific 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 that serves the wholesale enterprise.

The company rarely uses different regression equations to forecast wholesale turnover. Elasticity coefficients are also rarely used - direct and indirect.

And simpler graphical and index methods, calculation of the average rate of change in turnover during the analyzed and forecast periods are widely used in the company under study.

After determining the projected gross volumes of wholesale sales, 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 levels, tariffs for warehouse and transit services, volumes and frequency of deliveries, type of sale of goods, minimum batch shipment by the manufacturer, etc. But in any case, the target function in planning the ratio of warehouse and transit turnover for a wholesale enterprise is the amount of profitability of the wholesale operations carried out as a whole.

At the next stage, the structure of wholesale sales is planned. It should be noted that the process of predictive 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. LLC "LIS" uses planned sales calculations by types of goods and customers, anticipating the forecasts of the gross volume of the 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, regulation 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 practice Russian system management.

It must be said that some job descriptions written over 5 years ago. During this period, much has changed in the work of employees (for example, some reports have been abolished and new reports have appeared), so it should be 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 and the division of responsibilities between them increased. Therefore, the provisions on departments should also be finalized, taking into account the current situation.

LLC "LIS" does not have a specialist in the selection of employees. All personnel documentation (application for employment, leave, etc.) is handled by an accountant. Therefore, LLC "LIS" has an agreement with the recruitment agency "Option", located at: st. Lenina, 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 entered the firm in this way. It turns out that LIS LLC paid 7.5 thousand rubles for the recruitment 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, the assessment and placement of personnel is not carried out at all.

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

Stimulation of labor - a method of rewarding employees for participating in production, based on a comparison of labor efficiency and technology requirements.

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

The company uses different types of payments.

Salary - the amount of remuneration of an employee 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 - special kind payments, depending on the final result of labor, by collectives can be received 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 of all employees in it.

Let's calculate the wage indicators at the enterprise, and also compare the growth rates of labor productivity and the wage fund.

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

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

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

3.2 Accounting and auditing

All business transactions for the receipt and disposal, internal movement of fixed assets in LIS LLC are drawn up with primary documents. To accept fixed assets, a commission is appointed by order of the head. For registration of acceptance, the commission is in one copy act (invoice) of acceptance and transfer of fixed assets (f. No. OS-1). The transfer of equipment requiring installation is formalized act of acceptance and transfer of equipment installation (f. No. OS-15). Acceptance of completed works on completion, reconstruction is issued act of acceptance and transfer of repaired, reconstructed and modernized facilities (form No. OS-3). All received fixed assets are assigned an inventory number. Since the company under analysis has a small amount of fixed assets, object-by-object accounting is organized in inventory book of fixed assets f.№OS-10. VC card of the movement of fixed assets f.№OS-12 for each month indicate the availability of fixed assets at the beginning of the month, receipt, disposal, depreciation amount and the cost of major 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 expenses for sale. In this regard, the enterprise should ensure the accumulation of funds necessary for the acquisition and restoration of finally depreciated fixed assets. Such accumulation is achieved by including in the production costs the 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 the costs (in the cost price) according to the norms approved in the established order. Depreciation charges are made monthly. The amount of depreciation on fully depreciated fixed assets is not charged.

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

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

2. Sheet of calculation of depreciation (wear and tear) and deductions to the repair fund (without vehicles) f. #48

3. Sheet of calculation of depreciation (wear and tear) for vehicles and deductions to the repair fund f. #50

Synthetic accounting is kept in the Order Journal No. 10.

In the Company, materials include inventory and household supplies. 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 consignment note And limit-fence card for receiving material values. An invoice is used for a one-time release of valuables from a warehouse, a limit-collection card - for a systematic release within a certain period.

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

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

At the LLC LIS enterprise, material assets are valued at actual cost.

Synthetic accounting for account 10 "Materials" is kept in the order journal 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 wages for each employee.

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

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

Time worked is recorded in Time sheet. It lists the number of hours worked per day for each employee. The time sheet is the basis for the calculation of 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: order for piece work, waybills truck, waybills of a car.

A general register that reflects payroll calculations with each employee is payroll statements (f. No. 141). Based on the settlement and payment fill in payroll (f. No. 53 or f. No. 58. In order to summarize the data of payroll statements on the accrued amounts of wages, as well as those issued in cash, transferred, offset, withheld amounts of money summary sheet for settlements with employees (f. No. 59). Analytical accounting of settlements with workers and employees is carried out by last name in the settlement and payment. Synthetic accounting for account 70 is kept in the journal-warrant No. 10.

From the amount of the accrued wages of the employee of the enterprise, deductions are made to state extra-budgetary funds: a pension fund, a social insurance fund, a 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 order journal No. 10.

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

Accounting for goods in the warehouse of the analyzed enterprise is carried out by a materially responsible person with whom liability agreement. The company uses the varietal method of accounting. At the same time, the materially responsible person for each nomenclature of goods starts a new warehouse card. The materially responsible person of the warehouse draws up commodity reports on the basis of incoming and outgoing documents. The release and sale of goods is formalized by the relevant shipping documents: waybill for the release of materials to the side, waybill, quality certificates. In accounting, the disposal of goods is reflected in the Order Journal No. 11

The distribution costs include the costs of trade enterprises that arise in the process of movement of goods to consumers. Analytical accounting of distribution costs is carried out by types and items of expenditure. Statements are used to organize analytical accounting.

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

The cash desk of the enterprise also receives money from other sources, for example, the return of unused advances by accountable persons, etc. The main cash receipt document is incoming cash 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 cash desk. If necessary, it is certified by a seal. The expenditure 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 expenditure cash warrant KO-2. Incoming and outgoing cash orders or documents replacing them, before being transferred to the cash desk, are registered in the accounting department in journal of registration of incoming and outgoing cash orders. Expenditure cash orders issued on pay (settlement and payment) statements for wages and other equivalent payments 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. Analytical accounting of monetary documents is carried out according to their types in statements of analytical accounting F. No. 25. The accounting register in which cash transactions are reflected is journal-order number 1.

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

The described enterprise uses payment orders.

All primary bank documents are recorded in the personal account of the enterprise daily. An extract from the personal account is provided to the client. The statement indicates: date, document number, transaction code, debit and credit amounts, cash balances. Primary documents are attached to the bank statement, on the basis of which the entry is made. Synthetic accounting on account 51 is maintained in journal-warrant number 2.

At each enterprise at the end of the year (or at other established dates) determine the financial performance.

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 undistributed balance of profit.

Accounting for the financial performance of enterprises is carried out 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 results from extraordinary income and expenses.

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

Annual reporting is 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 "Capital flow statement"; form No. 4 "Cash flow statement"; form No. 5 "Appendices to the balance sheet"; explanatory note to the annual report.

Conclusion

Based on the results of the past practice, we can offer the following for the company LIS Limited Liability Company.

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

The company rarely uses different regression equations to forecast wholesale turnover. Elasticity coefficients are also rarely used - direct and indirect. It is necessary to introduce these methods when planning wholesale trade.

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

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

List of information sources

1. Charter of the enterprise "LIS" LLC.

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 Accounting structure and functions of accounting staff ……… 7
2.2 Accounting policy for accounting and tax accounting in Bugayeva Nedvizhimost LLC ……………………………………….. 9
3. Accounting for property and liabilities, capital of the organization……………. 16
3.1 Accounting 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 personnel for wages and other transactions .. 26
3.7 Accounting for production costs and costing of works……. …………………………………………………………………
29
3.8 Accounting for the work performed and their sale ……………………………… 31
3.9 Accounting for the financial results of the organization’s economic activities ……………………………………………………………. 32
3.10 Accounting statements of the organization…………………….………… 34
Applications……………………………………………………………………… 36

Introduction

The purpose of passing industrial practice was:
- consolidation of theoretical knowledge on accounting (financial, managerial) accounting and reporting, taxation;
- obtaining practical skills in accounting and tax accounting;
- obtaining practical skills in the methods of accounting and tax accounting and the procedure for the formation of reporting information.
The production practice was completed at the State Educational Institution of Higher Professional Education "Moscow State University Economics, Statistics and Informatics "- Khakass branch of MESI" since January 17, 2011. to February 13, 2011 The main types of work and tasks of the internship are summarized in the diary of the internship.

1. Brief description of the enterprise
In accordance with the Charter, Real Estate Bugayeva LLC is a construction organization that carries out:
1. performing the functions of a customer-developer in the construction of buildings and structures;
2. construction site management;
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 economic activities in the cities and regions of the Republic of Khakassia.
The company has a certificate of admission to work on the preparation of project documentation that affects the safety of capital construction dated 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).
On the market of performed construction works The company has been operating for over 15 years. For these purposes, the company engages subcontracting 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 main part of the company's income consists of construction works rendered
The technical equipment of the company is characterized by its own fixed production assets, the current assets of the enterprise make up the bulk of the property, which includes building materials.
The Company was established to promote the most complete satisfaction of the needs for its products, works, services and implementation on the basis of the profit received 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 emblem and name in Russian, stamps, letterheads and other paraphernalia of a legal entity, and also has the right to open a current account in any bank to conduct settlement, credit, and cash transactions and store its funds. Bugayeva Real Estate LLC is fully responsible for the results of its activities and fulfillment of obligations to creditors, the budget and the bank. The Company is liable for its obligations with all its property. 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 making a contribution in the form of cash in the amount of 10,000 rubles. The company does not have subsidiaries and dependent companies 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 the contribution made by him and is liable for his obligations with all his property.
The Company operates on the basis of the following documents and regulations:
- 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 guidelines 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. the head of the enterprise reports to the heads and employees of all structural divisions.
Each department has regulations on structural divisions, which indicate the functional duties of officials and employees of divisions, their duties and rights, approved regulations on safety and fire safety, and each employee of the enterprise is familiar with this provision against signature. The regulation was developed in order to preserve the health of workers, prevent accidents at work during the performance of work duties.
The company has approved the Regulation on remuneration, which stipulates labor Relations within the enterprise, types and forms of remuneration, as well as a form of material incentives for employees of the enterprise - bonuses based on the results of completed construction work, i.e. in case of early completion of the construction plan. In accordance with this provision, the head of the enterprise hires the main workers under an employment contract, which additionally provides for additional conditions. The average number of employees at the enterprise is 150 people.

2. Organization of accounting at the enterprise
2.1 Accounting structure and functions of accounting staff
The structure of accounting can be represented as a diagram shown in Figure No. 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 Manager. In his activities, the chief accountant is guided by legislative and regulatory documents governing accounting and reporting issues, the position of the branch, teaching materials on relevant issues, regulations on accounting, orders, instructions 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 provide complete and 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, the correct calculation and transfer of taxes and fees to the budget, insurance premiums to state extra-budgetary social funds, payments to banking institutions; comply with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the wage fund, establishing official salaries for employees of the branch.
The accountant of the material group performs the assigned area of ​​work on accounting, controls the correctness and timeliness of posting the receipt of inventories, fixed assets. Controls the correctness and timeliness of reporting financially responsible persons. Reflects in accounting documents operations on the receipt of fixed assets and inventories, on accounting for settlements with suppliers, compiles a register of receivables and payables. Performs reconciliations with suppliers. Participates in inventory taking. Ensures the safety of accounting documents. Prepares accounting documents for transfer to the archive. Participates in inventory taking.
The duties of the accountant of the settlement group include the correct calculation and transfer of taxes and fees to the budget, insurance premiums to state non-budgetary social funds, payments to banking institutions, to comply with the procedure for processing primary and accounting documents, calculations and payment obligations, spending the payroll fund, 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 the regulatory framework for the accounting of fixed assets in the Russian Federation is the following legislative and other regulations: Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ (as amended); Regulation 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; Decree of the Government of the Russian Federation "On the classification of fixed assets included in depreciation groups" dated 01.01.02 No. 1; Regulation on accounting "Accounting for fixed assets" (PBU 6/01); Guidelines for accounting of fixed assets; Guidelines for the inventory of property and financial liabilities, as well as the Tax Code of the Russian Federation in terms of accounting for depreciation.
This enterprise acquires fixed assets at its own expense. Fixed assets at the enterprise are accounted for on a synthetic account 01 "Fixed assets", which has two sub-accounts 01/1 "Own fixed assets" 01/2 "Retirement of fixed assets". The initial cost of fixed assets includes all costs associated with their acquisition.
The receipt of fixed assets for accounting is confirmed by the Act of acceptance - 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 specifications 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 cost, is drawn up 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 confirms only the possibility of operating the fixed asset object.
An order on registration of fixed assets must be attached to the act of form No. OS-1 at the enterprise. The necessary technical documentation is attached to the executed act (invoice) ( technical certificate manufacturer, work instruction, specification, etc.).
There are no intangible assets in the enterprise's balance sheet.
The registers of analytical accounting are inventory cards for accounting for fixed assets of the form OS-6, and the registers of synthetic accounting are:
- statements of the availability of fixed assets by their types;
- deciphering the movement of fixed assets;
- consolidated balance sheet by types of fixed assets.
Accounting of 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 Dt 01 "Fixed assets" Kt 08 "Capital investments in non-current assets" of the corresponding sub-account.
The working chart of accounts of the organization provides for the following sub-accounts of account 08 “Investments in non-current assets, as the provided methods for the receipt of fixed assets:
- 08-01 "Acquisition of land plots";
- 08-03 "Construction of fixed assets";
- 08-04 "Acquisition 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 be received through their own construction (sub-account 08-03). The 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 organization under study.
The acquisition of fixed assets in this organization is necessarily confirmed by a contract for the purchase and sale of fixed assets.
In all cases of disposal of fixed assets (except vehicles), a special commission draws up an act for write-off in the form No. 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 a basis for writing off this object, and the second remains with the employee to whom the object was assigned, as a basis for depositing useful waste from liquidation.
To reflect the retirement of fixed assets due to obsolescence and physical depreciation and determine their residual value on sub-account 01-02 "Disposal of fixed assets". The debit of this sub-account is debited from the debit of account 02 “Depreciation of fixed assets”, then the residual value of the retiring object is debited from the credit of sub-account 01-2 to the debit of account 91 “Other income and expenses”, i.e. This fact is reflected in the following entries:
Dt 01-02 "Disposal of fixed assets"
Kt 01-01 "Own fixed assets"
- the book value of the object being written off was written off;
Dt 02 "Depreciation of fixed assets"
Kt 01-02 "Disposal of fixed assets"
- written off the amount of accrued depreciation on the decommissioned object.
The costs associated with the write-off of the object, as well as the cost 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 "Reference on the 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 Nedvizhimost Bugaeva, it can be concluded that operations on the movement of fixed assets are executed in the appropriate unified forms ah accounting for fixed assets, fully reflect the facts of the activities of the organization of this section of accounting. During the reporting period, the receipt and write-off of fixed assets and intangible assets in this enterprise was not carried out.

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 opened.
Analytical accounting on account 10 is carried out according to the places of storage of materials and their individual names (types, varieties, 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, sale to the side and other areas of disposal.
Sub-account 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 production process etc.
Subaccount 10-2 is used for accounting building structures and parts purchased in the order of industrial cooperation.
Sub-account 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 designed to account for all types of containers, except for those used as household inventory.
Sub-account 10-5 takes into account spare parts intended for the repair and replacement of worn parts of machines, equipment, vehicles, as well as car tires in stock and circulation, etc.
On subaccount 10-6, information is summarized on the presence and movement of production waste (stumps, trimmings, chips, etc.), irreparable marriage, material assets received from the disposal of fixed assets that cannot be used at the enterprise (scrap metal, salvage) , worn tires and scrap rubber, etc.
Sub-account 10-7 takes into account the movement of materials that are transferred for processing to the side, and then included in the cost of products obtained from them. Moreover, the costs of processing materials paid to third-party enterprises are directly debited to accounts that record products obtained from processing.
Subaccount 10-8 takes 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 finishing of structures and parts of buildings and structures, as well as other material assets necessary for construction, etc.
The forms of primary documents for the receipt and expenditure of inventory items in construction are determined by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a “On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, works in capital construction”, but this organization does not apply all the forms approved by this resolution.
Construction and other materials come to the organization from suppliers or from accountable persons who have purchased materials for cash, etc.
Materials are accepted for accounting on the basis of the invoice received from suppliers, as well as, because LLC "Nedvizhimost Bugayeva" 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. At the same time, 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 register of issued powers of attorney. The power of attorney is drawn up in one copy and issued against receipt to the recipient working at the enterprise.
When the materials arrive at the warehouse, the storekeeper checks whether the quantity, assortment and quality of the delivered valuables correspond to the data indicated in the accompanying documents. And if discrepancies are found, he, in the presence of a representative of the supplier, draws up an act of acceptance of materials in the form No. M-7. This act must also be drawn up in cases where the received materials for some reason do not have accompanying documents. It serves to make claims to the supplier later.
After accepting the materials, the acts with the attached documents (waybills, etc.) are transferred: one copy - to the accounting department of the organization to account for the movement of material assets, the other - to the supply department for sending a claim letter to the supplier. The materials accepted for the warehouse are issued not by receipt orders 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 at this enterprise are accounted for at the actual cost of their acquisition. Accounting Method Defined accounting policy construction organization.
This enterprise monthly submits to the State Statistics Committee of the Republic of Kharkiv a special report “Information on prices for purchased basic building materials, parts and structures” (form N 9-KS). To fill it in, use the data of primary documents, which reflect information on the quantity, price and cost of purchased materials, parts and structures (bills, invoices, waybills, 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-fence 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 invoice requirements (form N M-11). Such invoices are also handed over to the accounting department.

3.6 Accounting for settlements with personnel for wages and other transactions
Regulatory regulation of accounting for settlements with employees of the enterprise for wages is carried out in accordance with Labor Code and Federal Law "On social security employees of enterprises” and other regulatory acts of the Russian Federation on the regulation of payroll calculations.
Forms of remuneration are time-based, used to calculate the wages of administrative and managerial personnel, as well as a 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 amount 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 by the number of working days paid at the expense of the enterprise.
With piecework forms of remuneration, the amount of remuneration of workers is calculated by multiplying the piecework rates by the amount of work performed or the amount of output produced, based on the provided time sheet. The company also produces an additional form of remuneration in the form of payment for overtime hours. The calculation of earnings is calculated in accordance with the Labor Code of the Russian Federation.
The right to leave is granted to employees after 6 months of continuous work at this enterprise. An employee who is on vacation is retained average earnings. To calculate the average daily vacation pay rate, indicators of the total annual amount of income received by the employee divided by the standard number of days worked per year are used.
The procedure for calculating the average wage is established by the decrees of the Ministry of Labor and Social Development of the Russian Federation and the orders of the Government of the Russian Federation.
Synthetic accounting of settlements with personnel (consisting and not included in the payroll of the organization) for the remuneration of this organization is carried out on account 70 “Settlements with personnel for remuneration”. The credit of the account reflects accruals on wages, benefits from deductions for state social insurance, and on the 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 the accrual and distribution of wages at Nedvizhimost Bugayeva LLC, which is included in production and distribution costs, is drawn up with the following accounting entry:
Debit account 20 "Main production" - wages of production workers
Debit account 25 "General production costs" - remuneration of managerial personnel of divisions
Debit account 26 "General expenses" - remuneration of the management personnel of the organization
Credit of account 70 “Settlements with personnel for wages” - for the entire amount of accrued wages
Temporary disability benefits and other payments at the expense of social insurance bodies are reflected in the debit of account 69 “Calculations for social insurance and security” and the credit of account 70.
From the wages accrued to employees of the organization, including under work contracts and part-time jobs, various deductions are made, which can be divided into two groups: mandatory deductions and deductions at the initiative of the organization.
Mandatory deductions are personal income tax, according to writ of execution and inscriptions of notary offices 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 assets; for marriage; cash receipts; for goods purchased on credit, etc.
The register of analytical accounting of settlements with employees for wages is the payroll. In accordance with the Tax Code of the Russian Federation, this enterprise is a payer of deductions to extra-budgetary funds credited to state extra-budgetary funds - Pension Fund, Social Insurance Fund and compulsory health insurance funds.
The accrued amounts to off-budget funds are debited to those accounts to which the accrued wages are charged, and to the credit of account 69 “Calculations for social insurance and security”. This creates the following accounting entry:
Dt 20 "Main production"
and Dt of other production cost accounts (25, 26)
Kt 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 temporary disability benefits, pregnancy and childbirth benefits, child benefits, etc. The accrual of these benefits to employees of the organization is made out by the following accounting entry:
Dt 69/1 "Calculations for social insurance and security" |
Kt 70 "Settlements with personnel for remuneration"
The rest of the amounts of social insurance contributions, contributions to the Pension Fund, contributions to health insurance funds are drawn up with the following accounting entry:
Dt 69 "Calculations for social insurance and security" sub.1, 2, 3 |
Kt 51 "Settlement accounts".

3.7 Production cost accounting and product costing
Regulatory regulation of accounting for the cost of production at this enterprise is carried out in accordance with:
- Federal Law "On Accounting" in accordance with which organizations must keep separate records of current costs of production and capital investments;
- PBU 10/99 "Expenses of the organization", methodological recommendations in accordance with which the classification of expenses is carried out as expenses for the main activity - construction activity. Other expenses are taken into 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 Gosstroy of Russia dated April 26, 1999 No. 31;
- "Collection of estimated costs for the construction of temporary buildings and structures", approved. Decree of the Gosstroy of the Russian Federation of May 7, 2001 No. 45.
Accounting for the costs of construction work performed is carried out on account 20 “Main production”, in addition, accounts 25 “General production costs” and 26 “General expenses” take into account the administrative and management costs of the enterprise.
This entity classifies expenses as direct and indirect. Direct costs include costs directly related to the implementation of construction work, and indirect costs - costs that cannot be accurately attributed to direct costs. Indirect costs are such costs as: salaries of administrative and management personnel, depreciation of the 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-builder. Then the costs that are attributed to different types of activities are distributed among the facilities under construction in proportion to the amount of direct costs for the reporting period.
Direct costs include material costs, labor costs for personnel involved in the construction process, as well as the amount of the unified social tax charged on the specified amounts of labor costs, the amount of depreciation accrued on fixed assets used in the performance of work.
Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses.
Analytical accounting is carried out for construction projects - orders from buyers and customers. Direct costs associated with the construction of orders are included in the account. 20 "Main production". When performing several orders, several sub-accounts are opened for account 20.
Synthetic accounting is maintained on account 20 “Main production”, the register of synthetic accounting is also a consolidated summary sheet developed by itself. In the same form, the written-off amounts of indirect costs are recorded at the end of the reporting month.
On the basis of accounting data, write-off of direct material costs, wages, depreciation and other expenses is carried out by writing off to the cost of a specific order, depending on these resources consumed. This information is formed in analytical registers on account 20 "Main production". Synthetic accounting data are 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 “Performed work”. Account 43 "Finished products" is not used at the enterprise.
The implementation of the work performed is carried out on account 90 "Sales". This company has chosen the "accrual method" for determining 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 Dt 90/2 Kt 46 is made in the accounting. There are no sales expenses at the enterprise, because construction is carried out on the ground under the contract, so there are no costs associated with the sale and implementation of services.
The chief accountant issues an invoice, which is recorded in the sales book and the register of invoices issued. On the basis of the issued invoice, the customer (buyer) makes payment to the settlement account of obligations - the amount of the debt.

3.9 Accounting for the financial results of the organization's business activities
The result of the production activity of construction and installation organizations is construction products - buildings and structures completed by construction, as well as individual construction and installation works. Works in construction are carried out in accordance with the current rules for their production, specifications, 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 documented 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 "Information on the cost of work performed and costs";
- form No. KS-6 "General work log";
- form No. KS-11 "Acceptance certificate of the completed construction facility";
- form No. KS-14 "Acceptance report of the completed construction object by the acceptance committee".
From January 1, 1999, the forms of primary accounting documents approved by the State Statistics Committee of Russia in accordance with the Regulations on Accounting and Accounting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, must be used by all organizations engaged in construction activities.
The final financial result (balance sheet profit or loss) of the activities of the construction organization is made up of the financial result from the delivery to the customer of the objects, works and services provided for by the contracts, the sale to the side of fixed assets and other property of the construction organization, products and services of auxiliary and auxiliary industries that are 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 income and expenses, as well as the procedure for their reflection in accounting, are regulated by PBU 9/99, PBU 10/99 and the Standard Guidelines for planning and accounting for the cost of construction work, approved by the letter of the Gosstroy 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 provided for by the construction contract, is determined as the difference between the proceeds from the sale of these works and services performed on their own, at the prices established in the contract, excluding value added tax and other deductions provided for by law, and the costs of their production and delivery.
In taxation, the proceeds from the delivery of objects, construction and other works and services to the customer are determined as the objects are handed over, works and services are performed and they are transferred to the customer in the manner prescribed by the contract. Calculations can be carried out: in the form of advance payments 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 conditions of management and concluded contracts, and is an element of accounting policy.
There were no business operations to account for “Other income and expenses” at the enterprise.

3.10 Financial statements of the organization
The requirements, principles for the preparation of financial statements, their composition and content, the 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;
. Regulation on accounting and reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34;
. PBU "Accounting statements of the organization" (PBU 4/99), approved by order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n;
. Instructions on the procedure for compiling and submitting financial statements, approved by Order of the Ministry of Finance of the Russian Federation dated July 22, 2003 N 67n “On Forms of Accounting 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 “Cash flow statement”
. form No. 5 "Appendix to the balance sheet"
. explanatory note
Quarterly reporting is provided as follows:
. form No. 1 "Balance sheet"
. form No. 2 "Profit and loss statement"
Annual financial statements 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 enterprise is not subject to a charming audit, and its reporting is not subject to publication.
The interconnection of the indicators of the balance sheet 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 disclose additional information on the composition of the property and liabilities of the organization.

Bibliographic description:

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

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

Characteristics of the organization in the course or in thesis- this is a kind of report on the enterprise, on the basis of which a study of a specific subject is carried out.

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

Besides, a brief description of the organization it is necessary to supplement with information that more fully reveals 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 the diploma or coursework.

When writing a term paper and a diploma, it is necessary to take into account the following: in the entrepreneurial business, two types of organizations are distinguished: 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 the provision of services.
• A firm is an organization that owns one or more enterprises and operates on them.

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

• General information about the firm: name, address of the firm, country of incorporation.
• Form of company organization.
• Kind of economic activity of firm: industrial; trading; freight forwarding; consulting and others.
• Nomenclature of manufactured products, rendered services: main goods or groups of goods, services; specialization.
• The most important firms-contractors and firms-competitors by the main types of manufactured or sold products.
• Number of employees, incl. management staff.

Mandatory contains a description of the form of organization that defines general terms and Conditions the functioning of the enterprise. IN it is necessary to describe how this form of ownership differs (for example, an individual entrepreneur, a partnership or a limited liability company, a closed or open joint-stock company) from the rest.

Brief description of the organization - management aspect

Besides, in brief description of the organization management and planning functions need to be considered. These are the fundamental aspects of the activity of any enterprise, without which its existence is not possible. 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 underlying enterprise.

Management functions in the brief characteristics of the organization contain 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. It 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 it within the brief description.

Planning in an 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 single out those responsible for planning at the enterprise. In addition, there are two main stages in planning: 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 course or diploma, then it is not advisable to describe them within the framework of a brief description.

Brief description of the organization - results

At the end of the paragraph, it is necessary to sum up the results, which are expressed in the form of a formulation of company-wide goals. Corporate goals are formulated and established on the basis of the overall mission of the organization and certain values ​​and goals that top management is guided by. ends with the formulation of the mission of the enterprise and the derivation of goals. At the same time, goals should be specific, as far as possible measurable, time-oriented, long-term or short-term, achievable and cross-supported.

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

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

Activities. As part of the article, we will consider what should be in it, and a small example of compilation.

general information

Characteristics of the enterprise (brief) is needed in cases where an assessment of the activities of the enterprise is carried out. To get the best idea of ​​the real state of affairs, you need to know how to compose it 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. At the same time, it should be noted that any brief economic characteristic of an enterprise has common points that can be applied to an arbitrary organization. How does compilation take place? To do this, you need to follow a plan.

Outline walkthrough

Since we are interested in a brief description of the enterprise, the example of this document will be divided into separate components throughout the article and the fads will be given with explanations. Initially, it is necessary to obtain data on the structure of the company, its legal data and economic indicators. To begin with, a brief description of the subject is drawn up, which indicates its legal form, foundation time and other similar data. After that, it is necessary to describe the purpose of the enterprise and its capacity. In this case, the circumstances affecting it should be taken into account. These include external factors, the nature of the services provided or the type of product and its specificity. There is a big and hard work during which it checks economic activity. Depending on the requirements put forward, the implementation may differ for individual organizations. After such preparation, one should analyze the activities of the enterprise itself (or several of its areas, which are fundamental from the point of view of existence).

Summing up the results of the check

A brief of the enterprise should contain the main indicators of the company's functioning and financial results as a minimum. Also, it can 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. After all, the quality of work of any organization depends on the coherence of the work of its departments. There is such a situation that one should constantly strive for the optimum. Therefore, it is necessary to monitor the compliance of the robots with the established goals and production conditions. When a brief description of the enterprise is compiled, then to facilitate the completion of the task, it is possible to draw up a diagram of the structure of the subject. In this case, the duties and functions of not only individual departments, but also links should be described. After that, the performance of each structural unit is evaluated by calculating the indicators necessary for this. Particular attention should be paid here to security. In this case, their qualifications, level of training, staff turnover (and their reasons) and the effectiveness of their management provide interest. 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 further development and adaptation to modern conditions.

Useful data

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

Descriptive part

What should be here? A 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. Based on them, economic activity is carried out, and the ultimate goal is to make a profit. After that, the main activities should be indicated. But something like that was a few sentences earlier, right? Why write again? The fact is that the scope is initially indicated, and then comes the specifics. So, you can write that the main activity is construction, and the types are repair and installation work, and the like. It should also be noted the main goals. These include the preservation of the company and its development, the saturation of the market with high-quality services or goods, the maximization of the profits of the enterprise and the improvement of the welfare of employees.

Practical part

After that, attention can be paid to existing tasks. As such, one can cite the desire to more efficiently use available production capacities, increase the volume of services provided, and the like. As an addition, you can indicate that a company is a legal entity that has current accounts, a balance sheet, a seal, and property. The latter may include certain material values ​​and / or financial resources that are its property. You can also pay attention to what kind of organizational schedule exists here. This applies to the specifics of the work of the staff, and to who is supreme body management. So, given that we are considering a limited liability company, here such will be the meeting of founders. You can also touch upon organizational issues regarding the system of financial and economic services, personnel and accounting departments and other constituent structural units.

Conclusion

So we have considered what constitutes a brief organizational description of the enterprise. For getting necessary minimum information, you can paint the two parts of the example above. If you wish, you can make a more detailed analysis, but remember that this is a brief organizational description of the enterprise. Therefore, it is unnecessary to paint everything in detail here.

TekhnoStroyService LLC has been assigned the code of the type of economic activity according to the OKVED classifier 51.51, which gives permission for the 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 is founded by one natural person and formed authorized capital 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. Revenue from the sale of goods (works, services) excluding VAT is:

a. in 2013 -134906 thousand rubles;

b. in 2014 - 156,000 thousand rubles.

TechnoStroyService LLC has developed and adopted the Accounting Policy for the purposes of accounting and tax accounting. In 2015, additions were made to the Accounting Policy related to changes in the Legislation.

TekhnoStroyService LLC is on the General Taxation System, under which it maintains accounting records in full 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 analysis 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 acts as one of the stages of management activities and is an important source of information for making and justifying effective management decisions.

The main goal of a comprehensive analysis of the financial and economic activities of an enterprise is to evaluate 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 share of non-current assets in the property of the company. Its increase is a sign of a decrease in the mobility of property and therefore deserves a negative assessment.
• - The share of current assets in property shows the share of current assets in the property of the company. Its growth indicates an increase in the mobility of property and therefore deserves a positive assessment.
• - The economic growth sustainability coefficient is an indicator that characterizes the average growth rate of an enterprise's development. The higher it is, the better, because. this means that the enterprise is developing, expanding and growing opportunities for increasing business activity.
• - Equity mobility coefficient determines the share of own funds, which can be freely manipulated when expanding the types of products and increasing purchases. That is, this ratio shows what share of equity is a source of financing for current activities.
• 2. Financial performance (profitability)
• - Profitability of permanent capital (assets) shows the effectiveness of the use of capital (own and borrowed) invested in the activities of the organization for a long time.
• - Return on equity shows the amount of profit that the enterprise (organization) will receive per unit cost of equity.

• 3. Financial stability and liquidity
• - The coefficient of financial independence shows the share of the organization's assets, which are covered by equity (provided by their own sources of formation). The remaining share of the 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 coefficient, the more likely the organization can repay debts at its own expense. The higher the indicator, the more independent the enterprise.

• - 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 solvency of the enterprise. This indicator takes into account that not all assets can be sold immediately.
• - Equity ratio shows the share of the company's current assets financed from the company's own funds.

The asset turnover ratio shows the amount full cycles circulation of products for the analyzed period. Or how many monetary units of sold products each monetary unit of assets brought. 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 investments.