Reserves for increasing the efficiency of the enterprise. Influence of factors of the internal and external environment on entrepreneurial activity


The basis of all economic indicators of the economic activity of the enterprise is the technical and organizational level of production, i.e. the quality of products and the equipment used, the progressiveness of technological processes, the technical and energy equipment of labor, the degree of concentration, cooperation and combination, the duration of the production cycle and the rhythm of production, the level of organizational production and management.

All phenomena and processes of economic activity of enterprises are interconnected, interdependent and conditional. Some of them are directly related, others indirectly.

Each phenomenon can be considered as a cause and as a result. For example, labor productivity can be considered, on the one hand, as the cause of a change in the volume of production, the level of its cost, and on the other hand, as a result of a change in the degree of mechanization and automation of production, improvement in the organization of labor, etc.

Each performance indicator depends on numerous and varied factors. The more detailed the influence of factors on the value of the effective indicator is studied, the more accurate the results of the analysis and assessment of the quality of the work of enterprises. Hence, an important methodological issue in the analysis of economic activity is the study and measurement of the influence of factors on the magnitude of the studied economic indicators. Without a deep and comprehensive study of the factors, it is impossible to draw reasonable conclusions about the results of activities, identify production reserves, justify plans and management decisions.

The generalizing indicator is formed under the influence of well-defined economic and other factors.

Factors are elements, causes affecting a given indicator or a number of indicators. In this understanding, economic factors, as well as economic categories reflected by indicators, are objective. From the point of view of the influence of factors on a given phenomenon or indicator, it is necessary to distinguish between factors of the first, second, ...., n-th orders. The difference between the concepts of "indicator" and "factor" is arbitrary, since almost every indicator can be considered as a factor of another indicator of a higher order and vice versa.

From objectively determined factors, it is necessary to distinguish subjective ways of influencing indicators, that is, those possible organizational and technical measures that can be used to influence the factors that determine this indicator.

Factors in economic analysis can be classified according to various criteria. So, the factors can be general, i.e. affecting a number of indicators, or private, specific for each indicator. The generalizing nature of many factors is explained by the relationship and mutual conditionality that exist between individual indicators.

Based on the tasks of analyzing effective performance, it is important to classify factors, dividing them into internal (which, in turn, are divided into main and non-main) and external.

Internal main are the factors that determine the results of the enterprise. Internal minor factors, although they determine the work of the production team, are not directly related to the essence of the indicator under consideration: these are structural shifts in the composition of products, violations of economic and technological discipline.

External factors are those that do not depend on the activities of the production team, but quantitatively determine the level of use of the production and financial resources of a given enterprise. It should be noted here that, for example, social factors may also be dependent on the activities of the production team, since they are included in the orbit of planning the social development of an enterprise. The same applies to natural and external economic conditions.

Quite often, the results of the work of enterprises are reflected in changes in the branch of specialization and industrial cooperation. These factors are external. They do not characterize the efforts of a given team, but their study makes it possible to more accurately determine the degree of influence of internal causes and, thereby, to more fully reveal the internal reserves of production.

For a correct assessment of the activities of enterprises, the factors must also be divided into objective and subjective. Objective ones do not depend on the will and desires of people, for example, a natural disaster. Unlike objective, subjective causes depend on the activities of individuals, enterprises, organizations and institutions.

Factors can also be divided into general and specific. General factors include factors that operate in all sectors of the economy. Specific are those that operate in a particular sector of the economy or enterprise. Such a division of factors makes it possible to more fully take into account the characteristics of individual enterprises and branches of production and to make a more accurate assessment of their activities.

According to the period of influence on the results of production, factors are fixed and variable. Constant factors influence the phenomenon under study continuously throughout the entire time. The impact of variable factors is manifested periodically, for example, the development of new equipment, new types of products, new production technology, etc.

Of great importance for assessing the activities of enterprises is the division of factors into intensive and extensive. Extensive factors include those that are associated with a quantitative, rather than a qualitative, increase in the effective indicator. Intensive factors characterize the degree of effort, labor intensity in the production process.

If the analysis aims to measure the impact of each factor on the results of economic activity, then they are divided into quantitative and qualitative, complex and simple, direct and indirect, measurable and immeasurable.

Factors that express the quantitative certainty of phenomena (the number of workers, equipment, etc.) are considered quantitative. Qualitative factors determine the internal qualities, features and characteristics of the objects under study (labor productivity, etc.).

Most of the factors studied in the analysis consist of several elements. However, there are also those that are not decomposed into component parts. In this regard, the factors are divided into complex (complex) simple (elemental). An example of a complex factor is labor productivity, and a simple one is the number of working days in the reporting period.

As already mentioned, some factors have a direct impact on the performance indicator, others indirectly. Depending on this, factors of the first, second, third and subsequent levels of subordination are distinguished. The first level factors are those that directly affect the performance indicator. Factors that determine the performance indicator indirectly, with the help of first-level factors, are called second-level factors, etc. The number of days worked by one employee and the average daily output are second-level factors relative to gross output. The factors of the third order include the length of the working day and the average hourly output.

The classification of factors, based on the analysis of the enterprise's activities as self-supporting objects, and the improvement of the methodology for their analysis allow us to solve an important problem - to clear the main indicators from the influence of external and secondary factors so that the indicators adopted to assess the effectiveness of the enterprise and determine the level of material incentives are better reflected their own achievements of the labor collectives of enterprises.

The most important characteristic of the functioning and performance of any organization is its economic efficiency. Currently, there is a wide variety of factors affecting the economic efficiency of the organization, which can be generally classified into internal and external. The article proposes an extended classification of factors influencing the economic efficiency of an organization. The classification of factors allows you to structure the work of the enterprise and specify its weaknesses. The market is constantly evolving, so the company needs to improve its work in order to be competitive.

Efficiency is the result of the rational use of the organization's resources: labor, capital, land, materials, energy, time, information, etc., which, in the production of goods and services, satisfy the needs and requirements of consumers. Performance measurement helps to set realistic goals and milestones for diagnosing activities in the development of the organization.

All companies have a certain specialization, structure and range of products. To improve the efficiency of activities and make informed management decisions in a given area, it is important to classify all efficiency factors. This will allow you to find out the "weight" and priority of each of them, as well as determine the circle of responsible persons and structural divisions of the company.

There are various classifications of efficiency factors that reflect the multidimensionality of tasks, and also correspond to the structure and cycle of production. A general idea of ​​the scale of influence of factors on the economic efficiency of the organization is given by the classification of factors, which provides for their division into internal and external. This is the most common classification, which is described by many authors: Kucherova E.N., Shishkova E.E., Kovan S.E., Babushkina E.A. and etc.

The consulting firm McKinsey, based on the results of a study, determined that 85% of the quantitative parameters that affect the performance of global companies are internal and only 15% are external factors.

Internal factors are under the control of the management of the organization, which can influence them. These factors include (Fig. 1):

  • material and technical (the use of progressive objects of labor, the use of productive technological equipment, the modernization and reconstruction of the material and technical base of production);
  • organizational and managerial (development of new, advanced types of products and services, development of strategies and tactics for the development of the organization, information support for decision-making processes);
  • economic factors (financial planning of the enterprise, analysis and search for internal reserves for profit growth, economic incentives for production, tax planning);
  • social factors (improving the skills of employees, improving working conditions, organizing health improvement and recreation for employees).

Fig.1. Internal Factors Affecting Organizational Performance

External factors cannot be controlled or influenced by the management of the organization, but they quantify the level of use of the production and financial resources of the organization. External factors include (Fig. 2):

  • market and economic factors (diversification of the company's activities, increasing the competitiveness of products and services, organizing effective advertising of new types of products, the level of development of foreign economic relations, changes in tariffs and prices for supplied products and services as a result of inflation);
  • economic, legal and administrative factors (taxation system, legal acts, decrees and regulations governing the activities of the organization, state regulation of tariffs and prices);
  • social and cultural factors that shape the way of life, work, consumption and have a significant impact on almost all organizations. New trends change the type of consumer and, accordingly, cause the need for other goods and services, defining new strategies for the development of the organization;
  • technological factors. The revolutionary technological changes and discoveries of the last decades, for example, production using robots, the penetration of computers into everyday life of a person, the creation of new types of communication, transport, and much more, present great opportunities and at the same time serious threats, the impact of which managers must be aware of and evaluate.

Fig.2. External factors affecting the effectiveness of the organization

Identification of the degree of influence of external factors can stimulate certain actions aimed at changing the behavior of the organization and improving the efficiency of its functioning in the long term. In addition, factors can be classified according to the direction of action, and depending on this, they can be combined into two groups: positive and negative. Positive - these are factors that have a beneficial effect on the activities of the enterprise, negative - on the contrary.

Over time, both external and internal factors have a diverse impact on the activities of the organization, but the classification features and the constituent elements of this classification undergo changes. There is a complication and the allocation of narrower areas of influence of factors on the activities of the organization. In our opinion, it is necessary to single out a subclassification related to both external and internal factors, the use of which will allow us to determine which factors have reached their maximum in terms of competitive advantage, and which new factors are coming to the fore.

Thus, taking into account current economic trends, it is necessary to single out, from the point of view of the author, the following factors that affect the economic efficiency of an organization: - fundamental, - operational; - innovative (Fig. 3):

1) fundamental factors - labor (labor force), capital (property), land, resources related to the main factors of economic activity, which are always important and relevant;

2) operational factors - factors that have the greatest impact at a given point in time and allow the organization to achieve competitive advantages in accordance with modern trends in its development. Such factors include: the use of IT technologies (information networks, on-line business systems, information databases), modern achievements in new scientific areas - logistics, qualimetry, engineering, etc.;

3) innovative factors are the factors of change that set the vector of development in the future. For example, CSR (corporate social responsibility), microelectronics and robotics.

Fig.3. Extended classification of factors affecting the effectiveness of the organization

The dynamism of the influence of factors on the efficiency of the organization, presented in the classification, lies in the fact that operational factors can turn over time into fundamental ones, and innovative ones into operational ones, in connection with this, the groups are closely interconnected. The time lag of each factor is different. For example, logistics began its development as a science in the 20th century, when it was an innovative factor. Currently, an undeveloped logistics system greatly slows down the work of the enterprise, and it immediately loses its competitive position in the market. Therefore, modern organizations pay great attention to the creation of an effective logistics system - this is an operational factor. On average, the stages of development of logistics last for 20 years, i.e. an organization every 20 years can gain more competitive advantages through the use of new logistics functions.

The situation is different with IT-technologies. Information is a commodity, it is a means and an object of labor. Information is present at every stage of activity, in any organization, in any direction of its development. Scientific and technological progress is developing at a rapid pace, on average, the stages of its development can be divided into 10 years. But if we talk about the production of computer technologies and gadgets, then the model range is updated every year. At present, it is difficult to imagine the functioning of an organization without the use of information technology, so we can talk about the transition of this parameter into fundamental factors. Currently, all organizations are interested in high data processing speed, information security and convenience of its provision - the technology park is constantly updated and all organizations are interested in this at the moment.

Thus, the proposed classification makes it possible to identify priority areas of the organization's activities in order to achieve competitive advantages in accordance with modern trends in its development.

Literature

1. Babushkina E.A. Company performance management [Electronic resource] / E.A. Babushkin. Access mode - http://www.cfin.ru/management/strategy/competit/efficiency_factors.shtml

2. Zub A.T. Strategic management: theory and practice: textbook. allowance for universities / A.T. Tooth. - M.: ID "FORUM", INFRA-M, 2010. -415 p.

3. The history of the emergence and development of logistics [Electronic resource] / Access mode - http: //logisticstime.com/istoya/istoriya-logistiki.

4. History of information technology development [Electronic resource] / Access mode - http: //evolutsia.com/content/view/2126/21.

Theme 10

The effectiveness of entrepreneurial activity in a market economy is influenced by a variety of factors. Depending on the direction of action, all factors can be grouped into two groups: positive and negative. Positive factors have a beneficial effect on the activities of the enterprise, and negative- vice versa.

Depending on the place of occurrence, all factors can be classified to internal and external. Any entrepreneurial enterprise is an open system. In the process of obtaining resources from outside, performing work, producing products or providing services. The implementation of these products or these services in the external environment, the enterprise actively interacts with this environment, as well as with the internal environment.

The internal environment of an entrepreneurial enterprise. Considerable attention is paid to the activities of an entrepreneurial enterprise by the components of the internal environment of the enterprise. .

The internal environment of an enterprise (organization) is a combination of a number of interrelated factors that depend on the activities of the enterprise itself, generated by it, which in turn affect the activities of the enterprise. The result of the interaction of the components of the internal environment is the finished product (work, services).

Factors of the internal environment of the enterprise can be grouped as follows:

Production and technical;

Social;

Economic;

Informational;

Marketing;

Management organization.

Let us briefly consider the content of these factors.

Production and technical factors include fixed and working capital enterprises - a set of machines, equipment, tools, devices, with the help of which products are manufactured, as well as the means from which products are created - raw materials, materials, semi-finished products; these same factors are taken into account production technology.

The composition of machinery and equipment, tools and fixtures, their progressiveness, the level of physical and obsolescence, intensity of use, technology and quality of service largely determine the success of the enterprise: the quantity and quality of products, the level of profitability and profit. The technologies applied at the enterprise have an impact on all components of the internal environment, they are interconnected with them. In this case, we mean the personnel of the enterprise, its qualifications and level of education, methods of stimulating labor, and a culture of behavior.

In concept social factors of the internal environment of the enterprise includes the whole complex set of relationships between people working in the enterprise. The results of the work of enterprises largely depend on their abilities, efforts and skills, attitude to work, motivation, behavior.

In recent years, much attention has been paid to the formation of organizational culture. Professional ethics, reflecting the peculiarities of moral consciousness, acquires great importance. Behavior and relationships of people, due to the specifics of professional activity.

In modern conditions, there are three most important and complex problems on the way to the formation business ethics any enterprise:

1. fulfillment of mutual obligations by business partners;

2. use of force methods in business relations;

3. relationship with power structures and corruption.

They also play an important role business relations and behavior of employees. Many entrepreneurial ventures lose a significant amount of success due to poor relationships and employee behavior. In the process of business relations, a number of stages are distinguished: establishing contact, orientation in a situation, discussing an issue, problems, making a decision, exiting contact. To pay for the supply of necessary materials, equipment, energy resources, to pay wages to employees, to make other payments, the enterprise needs money that accumulates on its bank account and partially in the cash desk of the enterprise. In the absence of a sufficient amount of own money, the company resorts to loans.

A special place among the factors of the internal environment of enterprises is occupied by information, those. a set of organizational and technical means that provide channels and networks of the enterprise with relevant information for effective communications in enterprise management.

With the advent and development of information networks, including the Internet, the success of an enterprise is largely determined by the level of information technology used by it.

The main purpose of information technology is the maximum approximation of managerial personnel to the performance of their main function - decision-making. Information technologies free workers from the routine operations of preparing information for making decisions and developing appropriate recommendations. From the standpoint of management, there are three levels of information - commercial, technical and operational.

An important role among the factors of the internal environment of the enterprise is played by marketing. It provides for meeting the needs of buyers in the goods or services of the enterprise by studying the market, creating effective advertising and marketing systems. Marketing also involves an active impact on the market, on the existing demand in order to increase the market share of the enterprise and increase the profitability of sales.

A significant and most significant factor in the internal environment is management organization. Ultimately, the success of any entrepreneurial project depends on how the company organizes cash flow management, financial monitoring, technological processes, personnel policy.

The external environment of an entrepreneurial enterprise. The external environment of the business structure and largely depends on the internal environment of the enterprise, as well as on its goals and objectives.

The external environment of the enterprise is a set of economic, political, legal, scientific and technical, communication, natural-geographical and other conditions and factors that have a direct or indirect impact on the activities of an entrepreneurial enterprise.

Entrepreneurial activity carried out by a legal entity (enterprise) depends on the external environment in relation to the supply of resources, energy, personnel. as well as product consumers. Any enterprise is an open, dynamically developing system.

The components included in the external environment of the enterprise are diverse. These may include:

External economic factors;

External political conditions;

External legal components;

External scientific and technical factors;

Communication external conditions;

Natural and climatic conditions, etc.

External economic factors include the general level of economic development of the country, the level of market relations, competition, etc. - everything that represents the conditions in which the enterprise operates. The main parameters of the external economic component are numerous macroeconomic indicators: the size of GDP and its fluctuations, the size of inflation, interest rates, the exchange rate and its fluctuations, budget deficit or surplus, the level of productivity of social labor, average wages, tax rates.

Using knowledge about these parameters, in general about economic development trends, can help an enterprise gain certain advantages over competitors.

External political conditions include the state structure and public policy, incl. external and internal. Domestic policy is social, scientific and technical, industrial, personnel, economic components, as well as tax, price, credit, customs, etc. How the political system is structured depends on its impact on the business activity of enterprises: it can contribute to their development or create difficulties. Wide awareness of enterprises about the political system, its functioning allows you to take advantage of favorable opportunities for developing your business, strengthening your position, expanding the scope of activities, avoiding or reducing losses.

At the same time, enterprises themselves can actively influence the political sphere in their interests, including the development and adoption of laws, and other changes in the situation in this area.

External legal components include the degree of legal regulation of public relations, the composition of existing laws and regulations, guarantees for ensuring the safety of enterprises and citizens, the clarity of the wording of legal norms, etc. External legal components have a huge impact on the successful operation of entrepreneurial enterprises.

have a significant impact on the activities of enterprises external scientific and technical factors: scientific and technical potential of the country, the content and direction of fundamental and applied research. Availability and level of functioning of objects of scientific and technical infrastructure, including technology parks, technopolises, various incubators, firms engaged in venture activities, leasing, etc.

The presence of scientific and technical factors helps enterprises in the production of new and modernization of obsolete products, the development of new and improvement of applied technological processes, and the widespread introduction of innovations.

The activities of entrepreneurial enterprises are promoted communication environment: the level of development of the transport network, the availability of railways, highways. Air, sea and river routes of communication, the degree of development of communication networks, information exchange and telecommunications. The level of democratic openness in society is also important in this series. Availability of archives, departmental databases, libraries and other sources.

Finally, a certain influence on the activities of entrepreneurial enterprises is also exerted by natural and climatic conditions: terrain, area of ​​the territory, average annual temperature, humidity or dryness of the air, the prevailing species of flora and fauna, the presence of deposits of mineral raw materials and other minerals, the state of the environment, etc.

The activities of the enterprise will be affected to some extent by climate change, limited natural resources, increased solar activity, other natural disasters, environmental pollution, etc.

A significant part of the business sphere of the enterprise leaves infrastructure.

The creation of a developed infrastructure to support the activities of small and medium-sized businesses is important, as evidenced by the practice of highly developed countries.

The purpose of forming the infrastructure of small and medium-sized businesses (SMEs) is to create favorable conditions for its development by providing comprehensive and targeted support for small businesses in various areas: information, consulting, training, forecasting and analytical, scientific and technical, technological, financial, property, and also in providing entrepreneurs with a wide range of business services. Through infrastructure facilities, business contacts and cooperation between entrepreneurs are established, which contributes to the self-organization of SMEs.

SME infrastructure - it is a system of organizations whose purpose is to assist SMEs. As a rule, assistance to SMEs and entrepreneurs or certain categories of them is provided on terms that differ from market ones (soft loans, services at reduced rates, free consultations, cheap rent, etc.). This is what sets the SME infrastructure apart from the much larger set of business-to-business service providers.

Hence, the SME support infrastructure is a set of state, non-state, public, educational and commercial organizations that regulate the activities of enterprises that provide educational, consulting and other services that provide an environment and conditions for the production of goods and services.

To a certain extent, the tax inspectorate, the trade inspectorate, the registration department of the mayor's office are also part of the infrastructure, but not support, but regulation of small and medium-sized businesses.

At the federal level, there are at least a dozen ministries and departments that, to one degree or another, deal with the development of entrepreneurial activity. The main ones are the State Committee of the Russian Federation for the Support and Development of Small and Medium Enterprises, the State Antimonopoly Committee of the Russian Federation, the Ministry of Finance of the Russian Federation, the Ministry of Economy of the Russian Federation, the Ministry of Labor and Social Development of the Russian Federation, the State Committee for Youth Affairs of the Russian Federation, the Ministry of Education and Science of the Russian Federation and other.

Similar structures operate at the regional level. In a broad sense, infrastructure facilities can also include various public entrepreneurial organizations that directly or indirectly represent and lobby the interests of entrepreneurs or help to unite efforts to solve their own problems (see Figure 1 below).

SME
Rice. 1. Infrastructure facilities for SMEs in the Republic of Tatarstan Taxation of entrepreneurship There are three types of taxation for entrepreneurial structures: 1. Corporate income tax; 2. Simplified taxation system; 3. Single tax on imputed income. one . Corporate income tax - the object of taxation is the profit received by the taxpayer. The tax rate is set at 20%. (The amount of tax calculated at a tax rate of 2% is credited to the federal budget, and 18% - to the budgets of the constituent entities of the Russian Federation). It should be noted that the tax rates may vary depending on the location of the head office of the company and the economic zone of the business. A complete list of tax rates for this tax can be found in article 284 "Tax rates". Reporting periods for this tax are a quarter, six months, nine months and a year. Monthly advance payments are transferred based on the actual profit received. Organizations that calculate monthly advance payments based on actual profits, pay advance payments no later than the 28th day of each month following the month following which the tax is calculated. The tax declaration is submitted at the end of each reporting period to the territorial tax authority. The declaration is submitted no later than 28 calendar days from the end of the relevant reporting period. Tax returns for the year are submitted no later than March 28 of the year following the reporting year. Simplified taxation system Currently, in order to stimulate the development of small and medium-sized businesses, the state reduces the tax burden using a simplified taxation system (STS) Ch. 26.2 of the Tax Code of the Russian Federation. The application of the simplified taxation system provides for exemption from: - income tax / personal income tax; - tax on the property of the organization / tax on the property of individuals - VAT. The amount of income, in excess of which the taxpayer loses the right to apply the simplified tax system, from January 1, 2010, amounted to 60 million rubles. Not entitled to apply the simplified system of taxation: - banks; - insurers; - non-state pension funds; - pawnshops; - investment funds; - notaries, lawyers; - individual entrepreneurs and organizations, the average number of which exceeds 100 people; - organizations whose residual value of fixed assets and intangible assets exceeds 100 million rubles, etc. The objects of taxation can be (at the choice of the taxpayer); - income; tax rate - 6% - income reduced by the amount of expenses; the tax rate is 15%. The tax period according to the USN is a calendar year, the reporting period is a quarter, half a year and 9 months. From 01.01.2006 taxpayers have the right to apply the simplified tax system on the basis of a patent. A patent is issued for one type of activity. The tax rate is 6%. The payment of the patent is made in two terms 1/3 - within 25 days after the start of the application of the patent, and the remaining part no later than 25 days after the expiration of the patent. A single tax on imputed income, the procedure for its calculation and payment (UTII) According to Ch. 26.3 of the Tax Code of the Russian Federation, the taxation system in the form of a single tax on imputed income is established by the Tax Code of the Russian Federation and put into effect by regulatory legal acts of the representative bodies of municipal districts, urban districts and is applied along with the general taxation system and its other regimes. On the basis of the decision of the Kazan Council of People's Deputies No. 4-26 of November 18, 2005. allocate the following types of activities obliged to apply the system of a single tax on imputed income: - provision of personal services; - provision of veterinary services; - provision of services for the repair, maintenance and washing of vehicles; - retail trade through stores with a trading floor area of ​​up to 150 sq.m.; - retail trade; - provision of public catering services with an area of ​​a visitor service hall of no more than 150 sq.m, as well as facilities that do not have a visitor service hall; - parking lots; - provision of motor transport services for the transportation of passengers and goods by organizations and individual entrepreneurs, isp. no more than 20 units. Vehicle; - distribution or placement of printed or printed outdoor advertising; - provision of services for temporary accommodation and accommodation by organizations and individual entrepreneurs, isp. in each facility for the provision of these services, the total area of ​​sleeping quarters is not more than 500 sq.m. - etc. The use of UTII is exempt from paying the following taxes: - for organizations - VAT, corporate income tax, corporate property tax; - for individual entrepreneurs - VAT, personal income tax, personal property tax The object of taxation is imputed income. The tax base is the value of imputed income, calculated as the product of the basic profitability by type of activity and the value of physical indicators. The single tax rate is set at 15% of imputed income. The tax period is a quarter. The single tax is paid by the taxpayer at the end of the tax period no later than the 25th day of the first month of the next tax period. What kind of taxes do we actually pay? “I often hear that our country has the lowest taxes.” Probably, they are low for those who have bad arithmetic. Personally, I consider them like this: every month I pay income tax - 13%, the employer gives another 34% of my salary to the state. Plus, I spent my monthly salary in the store - another 18% was withheld from me in the form of value added tax. In addition, I annually pay property tax (3,600 rubles), transport (480 rubles) and land (200 rubles) taxes. And what, you ask, is left with my salary? Together with experts we understand tax intricacies. BUSINESS FLOWS INTO DUSK Since the beginning of this year, taxes in Russia are no longer as low as they used to be. Since January 1, they have grown by 8%. The increase hit businesses the hardest. After all, the so-called "insurance contributions" (the former single social tax) have grown, which the employer pays for his employees from their official salary. - And today my salary was halved, - a good friend complained the other day. - For what? I rolled my eyes."Don't worry," the friend reassured. - I will receive the same amount: just one half - officially, and the other - in an envelope. - But after all you on pension will be postponed less? - I did not let up.- My friend was fired. So I'm still lucky. As predicted, since January of this year, business in Russia has become actively gray. Almost all small and many medium-sized enterprises are returning to the tax shadow, which in recent years have begun to pay wages in the white. As experts explain, this is not surprising. - Already in December, the tax service noticed a decrease in revenues. Businesses began to reduce official salaries in advance, cut employees, or even shut down altogether. The economic and administrative situation in the country was already unsweetened, and when taxes were raised, this was the last straw. There has been such a trend. There were a lot of "For Sale" signs along the road. They hang at car services, eateries, warehouses and other facilities. This was not the case six months ago.

It is noteworthy that by the end of last year, the outflow of capital from the country also increased sharply. Moreover, according to experts, the money is taken out not only by foreign investors, but also by Russian ones. In total, $38.3 billion flowed out of Russia in 2010. It is rumored that some of this money settled in Kazakhstan, where taxes are much lower, and at the same time recorded an inflow of capital last year (see Table 2). Interest in Kazakhstan is understandable. With the introduction of the Customs Union (that is, duty-free space on the territory of Russia, Belarus and Kazakhstan), it is more profitable for entrepreneurs to produce goods from their southern neighbor and then import them to Russia.

In a market economy, the effectiveness of the organization is influenced by various factors.

In strategic, current planning and economic analysis, it is necessary to take into account the influence of factors of the internal and external environment on the effectiveness of the organization.

Factor, from the Latin word meaning causation. A factor is an indicator of the internal and external environment that influences the performance indicators of economic activity.

It is necessary to distinguish between "factor" and "causes". Despite the fact that these two words are synonyms, in the economic literature "factor" is a causal relationship that has a constant impact on performance indicators, which should be taken into account when planning and analyzing business performance indicators. For example, providing production with raw materials, materials, labor resources, etc.

"Cause" is also a causal relationship that affects the results of economic activity, but is not of a permanent nature. He may or may not be. For example, natural disasters, thefts, banditry, etc., they can only be foreseen, and they can be insured against in the form of creating funds, concluding insurance contracts, etc.

Among the factors affecting the effectiveness of the organization, we can distinguish:

economic (general socio-economic trends in the development of the national economy, scientific and technological progress, investment policy);

territorial (natural and climatic conditions, geographical location, investment climate and potential of the region);

industry (general comparative characteristics of the industry in the structure of the national economy, industry market conditions);

intensive (growth in labor productivity, capital productivity, material productivity, capital productivity and a decrease in labor intensity, capital intensity, capital intensity);

extensive (growth in the volume of used raw materials, materials, fuel, electricity, labor resources);

structural and organizational (organizational structure of management, production, supply and marketing, production and economic relations);

general (the state of the material and technical base of industries, the nature of production and its industry specifics);

specific (correlation between linear, functional and other forms of management organization, the degree of compliance of the structure of the management apparatus with the hierarchical structure of production, the relationship between sectoral and territorial, centralized and decentralized forms of management, the structure of management methods used, the level of mechanization and automation of management work, the qualifications of workers and efficiency their work);

specific uncertainties and risks.

The formation of factors of the internal and external environment depends on the specific conditions, types, time, place of the organization.

Based on the tasks of analyzing effective performance, it is important to classify factors, dividing them into external and internal (which, in turn, are divided into main and non-main ones).

External factors are those that do not depend on the activities of the production team, but quantify the level of use of the production and financial resources of a given organization.

Internal main are the factors that determine the results of the organization. Internal minor factors, although they determine the work of the production team, are not directly related to the essence of the indicator under consideration: these are structural shifts in the composition of products, violations of economic and technological discipline.

Internal factors are actions related to management decisions within the organization. In practice, as a rule, 6 groups of main factors of the internal environment are distinguished: personnel, technology, material resources, R&D (scientific research and experimental design work), location of the organization and management. In turn, each of them has its own subgroups.

Personnel factor is a group of indicators related to the state, security and efficient use of labor resources.

These include:

overall labor costs;

wage fund of workers, managerial personnel;

economic incentive system;

social development costs;

labor protection costs;

the cost of training and retraining of personnel;

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In general, they are determined by comparing the volume of all funds of the enterprise and the total result of its activities.

These metrics include:

  • S - costs per unit of products sold;
  • U - total costs;
  • Q is the volume of products sold.

4. Profitability of production

R = P / F

  • P - profitability of production;
  • П - profit;
  • F - the average annual cost of fixed and working capital.

The most general indicator is the profitability of all capital, which reflects the profit of the enterprise per one ruble of funds (all types of enterprise resources in monetary terms, regardless of their source). This indicator is also called the rate of return on funds.

Factors affecting the effective functioning of the enterprise

In a market economy, the efficiency of the enterprise various factors influence, which are classified according to certain criteria. Depending on the direction of action, they can be divided into two groups: positive and negative. Positive - these are factors that have a beneficial effect on the activities of the enterprise, negative - on the contrary.

Factors affecting the effective functioning of the enterprise:

Factors of resource support for production. These include production factors (buildings, structures, equipment, tools, land, raw materials and supplies, fuel, labor, information, etc.), that is, everything without which it is unthinkable to produce products and provide services in quantity and quality required by the market.

Factors that ensure the desired level of economic and technical development of the enterprise(NTP, organization of labor and production, advanced training, innovation and investment, etc.).

Factors that ensure the commercial efficiency of the production and economic activities of the enterprise (the ability to conduct highly efficient commercial and supply activities).

Reserves for improving the efficiency of the enterprise

Reserve amounts can be defined as the difference between the possible and actually achieved values ​​of economic performance indicators.

Types of reserves

On the basis of dependence on the activities of the analyzed organization, we can distinguish domestic(on-farm) and external reserves. A main attention given to search internal reserves. These are, first of all, reserves in parts, reserves in parts, reserves in parts.

Internal reserves

Internal reserves can be subdivided into extensive and intense.

Extensive reserves represent an increase in the volume of resources used in the production process (labor resources, fixed assets, materials), as well as an increase in the time of using labor resources and fixed assets, and in addition, the elimination of the causes of unproductive use of all these types of resources.

intensive reserves are that the organization can produce a larger volume of products with the same amount of resources used, or produce the same volume of products with a smaller amount of resources used. The main direction of the use of intensive reserves is the use of the achievements of scientific and technological progress. As a result of this, there is a qualitative improvement in the used fixed assets, materials, improvement in the characteristics of personnel, an increase in the level of technology used, as well as in the organization of production, etc. In addition, scientific and technological progress also implies an increase in the level of product quality, its progressiveness, an increase in the degree of mechanization and automation of production processes, an increase in the technical and energy equipment of labor, etc.

These are the main types of on-farm reserves that can take place in the analyzed organization. Specifically, these reserves and the ways of their mobilization are reflected in the plans of organizational and technical measures.

External reserves

Along with the internal ones, there are also external reserves to improve the efficiency of organizations.

External reserves can be subdivided into national economic, sectoral and regional. External reserves include the redistribution of allocated funds between individual sectors of the economy or industry, as well as between certain regions of the country.

Reserves are divided into separate. There are reserves for increasing output and sales of products, reserves for improving the use of certain types of production resources (labor resources, fixed assets, materials)

Depending on the term, during which the identified reserves can be mobilized, that is, used, there are two main types of reserves: current and prospective. Current reserves can be mobilized within one year. Prospective reserves can only be used in the long term, that is, for a period exceeding one year.

According to the number of times of use identified reserves can be divided into two types - single use reserves and reusable reserves.

Depending on the possibilities of identifying reserves the latter can be classified as explicit and hidden (latent). The first type includes the elimination of the causes of various unplanned losses and cost overruns. Hidden reserves, as they say, do not lie on the surface, like explicit reserves. They can be established only with a detailed analysis, using the methods of comparing the indicators of the organization under study with the data of other organizations, as well as the methods of functional cost analysis.

Depending on the internal nature of the reserves they can be subdivided into extensive(quantitative) and intense(quality).

For example, reserves for increasing the time worked by workers are quantitative extensive reserves for increasing labor productivity, and ways to reduce the labor intensity of manufactured products are qualitative, intensive reserves.

Reserves can also be subdivided by structure into simple and complex. For example, an increase in shift work of equipment can be classified as simple reserves, and a decrease in the time spent on equipment to produce a unit of output can be classified as complex reserves.

Depending on the nature of the impact of mobilized reserves on the relevant economic indicators, we can distinguish reserves of direct and indirect action. Thus, the introduction of new technology directly affects, and the improvement of housing and cultural and living conditions of workers - indirectly.

Depending on the possibility of quantitative measurement of the impact of the reserves used on the general economic indicators of the organization's activities, reserves can be classified into quantifiable and non-quantifiable. Most reserves should be attributed to the first type. An example of the second type of reserves can be measures to improve the socio-economic level, the quality of life of employees of organizations.

According to the methods of calculation, reserves can be divided into reserves for improving the use of specific types of production resources and the so-called complete reserves. The latter represent the minimum amount from the following groups of reserves: for labor resources, for fixed assets, for material resources. The fact is that in this minimum amount there will be enough reserves for all three types of production resources and, consequently, it will be possible to produce an additional volume of products from these saved resources.

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