Tax and accounting. It seems that economic activity is all types of activities for the production of goods and services intended for the market Fig.2 of the investment income scheme

Topic 10. Finance of the enterprise

1. Types of activity of the enterprise.

2. Taxation of enterprises in the Russian Federation.

3. Formation and distribution of enterprise profits.

4. Evaluation of the effectiveness of the enterprise.

1. Types of activity of the enterprise.

After studying the mechanisms for the formation of the enterprise's expenses for the production of goods and the pricing algorithms, we approached the final topic of the discipline "Economics of organizations (enterprises) -" Finance of the enterprise ". Translated from French finance (finance) Mean cash, income. Therefore, it will be about the formation of an enterprise income and its further use.

Income - Extremely widespread, widely used and at the same time extremely multi-valued concept. In the broad sense of the word income means any flow of money. So, in the income of the enterprise it is customary to include revenue from the sale of goods and property, interest for the provision of loans and other monetary and material receipts. In a narrower sense, income is associated with profit. We will take a wide interpretation of the term.

The production and sale of goods are undoubtedly the main activities of the enterprise. And they must bring income to the enterprise. But in parallel with the production and commercial enterprise, it is also engaged in other activities: leases equipment and manufacturing areas, it works on the securities market, sells unnecessary property, it receives interest under loan agreements, etc., that is, performs other activities. And therefore, in accounting the results of the company's activities, two components are distinguished:

1) main activity in the form of production and sale of goods (products, works, services), sales of unnecessary property;

2) other activities on operations not related to the production and sale of goods.

Consider the activities of the enterprise within each component. We will submit to the study of the mechanisms for the formation and use of the enterprise's income from the position of their implementation at certain stages of promoting the new product to the buyer, including the period of time from the origin of the idea of \u200b\u200bmaking until the receipt of funds from its sale to the current account. For, at each stage, labor objects appear, which are either consumed inside the enterprise, or are implemented by them, and, therefore, bring income!

From these positions, four stages of the movement of the new product can be distinguished, which correspond to the four main activities of the enterprise.

1. Innovative activityit is to develop innovations in the field of technology, technology, labor organization and management based on the use of science and best practices.

Innovative activities are mainly engaged in large industrial enterprises with powerful research, design and technological units, as well as working under contracts with research and design organizations of applied and fundamental science.

At the same time, the world knows a lot of examples of the birth of revolutionary innovative ideas by independent inventors. These include two scientists who stood at the origins of television: German Physics of Charles Ferdinand Brown, who received in 1909. Nobel Prize for achieving in the field of wireless transmission of information, and the Russian engineer Boris Lvovich Rosing, which in 1921. Used Brown tube to transfer images. Innovative activity always leads to a change of generations of equipment and technologies.

As for our Tula land, this is one of the technological leaders of Russia, which occupies the 16th place on the innovative potential in the ranking of the investment attractiveness of the regions. On the use of inventions that patents of the Russian Federation were issued, the Tula region in 2006. She held the 3rd place (346 inventions) in the rating of the regions of the Central Federal District, yielding only to Moscow (1451 invention) and the Moscow region (441 invention). Of the 350 applications for inventions submitted on average annually, more than 75% are submitted by legal entities.

Operations for the formation of expenses and income from the enterprise's innovative activity are as follows. Expenses that the company carries in the framework of innovation activities are formed as R & D expenses (research and development work) and after its successful completion, either the value of the intangible asset, for example, patent for the invention, industrial or prototype, or The value of the object of fixed assets, such as equipment for the implementation of industrial activities. If the results of research activities are negative, then the cost of their implementation is a loss of enterprises and, with documentary confirmation, are included in full at losses on other operations.

With the successful end of R & D, the development can also be sold with the transfer of the right to its use to the buyer, and the profit from its implementation will be taken into account as a profit from the sale of other assets (earnings on other operations).

Fig. The scheme for the formation of a financial result from the innovative activity of the enterprise.

2. Investment activity It is to invest investment (cash and other values) in financial and non-financial assets of the enterprise. In the first case, we are talking about investments in the securities of other organizations, interest bonds of loans, in the authorized capital of other organizations, on providing other organizations of loans, sales and purchase of property.

Investments in non-financial assets mean investing in the implementation of investment projects aimed at practical implementation in the production of innovation results to improve the financial condition of the enterprise.

This activity, in fact, ensures the implementation of the second, after the birth of innovation, the stage of promoting a new product to the buyer, ensuring the real possibility of its launch in production after working out the idea, design, manufacturing technology and technical preparation of production.

Fig.2 The scheme of the formation of income from investment

enterprise activities

The cost of implementing this stage of promoting goods to the buyer is funded either from its own sources of the enterprise: the retained earnings of past years or the funds raised by the founders or from borrowed funds. Investment investment revenues will appear after entering operational investment facilities when implementing a new product.

3. Production and economic activity It is the production of goods, including new in various manufacturing divisions of the enterprise, as well as in Ihhih, the implementation of customers in commodity markets.

In the process of production and economic activity, current costs of the production and sale of goods are formed, the mechanisms of which you have studied in detail earlier, and income from activity are income from sales, works and services of the enterprise.

Separately, the composition of production and economic activities allocate commercial, including, in turn, trade, trade and procurement and trade and intermediary activities. The first is aimed at implementing goods manufactured at the enterprise, providing a refund of the funds spent on their production and profit. It reflects the sales activity of the enterprise. The second provides the enterprise with the necessary material resources for the implementation of production and economic activities. The main content of the third is the operations and transactions on the resale of finished goods and services. He received widespread in the 1990s of the last century, when enterprises due to lack of funds were engaged in barter operations.

Commercial activity actually completes the physical process of promoting a new product from the idea to the buyer. But the final refund of the funds spent and profit occurs within the framework of the financial activity of the enterprise.

4. Financial activities Provides management of monetary relations between the enterprise and the subjects of its external environment: the state, local authorities, suppliers and buyers, commercial banks, insurance companies and others. This is a wide interpretation of this concept.

In the narrow sense of the word Financial activity, according to E.S.S.S. [ Financial Management: Theory and Practice: Textbook / Ed. E.S. Stoyed. - M.: Publishing House "Perspective", 1997, p.57 ], includes changes in the long-term liabilities of the company and its own capital, carried out in the framework of the sale and purchase of their own shares, the issue of bonds, redeeming its long-term obligations, such as bank loans and interest on them.

Therefore, the result of the financial activity of the enterprise is the difference between incurred expenses and income received in the direction of activity in a narrow understanding of the term. This difference is included in the result of other operations. It can be positive, and then the company will receive a profit, and negative, and then the company will receive a loss from financial activities.

Let us dwell on the mechanism of the formation of an enterprise income, taking into account the considered activities and taxation of the enterprise.

Production activities are different from the economic on the magnitude of unpaid personal services, which are made by households for their own consumption: cooking, raising children, care for sick, elderly and children, cleaning and repair of housing, repair and maintenance of domestic property, vehicles and equipment owned by Households, as well as transportation of members of households and domestic property.

Other is in the national account system and the concept of determining the role of various factors of production in creating value.

Unlike the Marxist theory, recognizing only one production factor - work, according to the concept of a system of national accounts by factors involved in the creation of value, not only labor, but also land and capital is considered.

The central category of the national accounts system is economic circulationunder which meals reproduction of social product. In the national account system, it is represented as production, consumption and accumulation of national product. Participants in the economic turnover are institutional units combined into the economy sectors.

Institutional unit- This is such an economic unit that owns assets, has the right to conduct economic activities, conducts a complete set of accounting accounts and is fully responsible for its obligations.

Assets- These are economic objects for whom institutional units (individually or collectively) carry out ownership and on which economic benefits can be obtained in the form of profits, revenues from property, etc.

The concept of assets is inextricably linked passives - sources of assets.

Two groups of institutional units distinguish:

legal entities (enterprises, corporations, banks, insurance companies, government bodies, etc.);

households - A group of persons (or one person) living in the same premises that united all their income and material values \u200b\u200b(or part of them) and jointly carrying out costs for the consumption of goods and services mainly on housing and food.

Institutional units are classified according to the criterion of their interests regarding the economic territory of the country on residents and non-residents.

Economic territory - This is the territory under the administrative government of the government, within which the free movement of citizens, goods and capital is ensured. It also includes islands, airspace, territorial waters, the continental shelf in international waters in respect of which the jurisdiction of a given country, "Territorial Anklava" in other countries of the world - land plots on the territory of other countries used by the government on lease conditions or property rights For diplomatic, scientific or other purposes. They host embassies, consulates, trade and other representative offices of this country abroad.

Residents- These are individuals or legal entities living in a given country for at least 12 months and have a center for economic interests. The center of economic interests of non-residents is postponed to the economic territory of other countries. To non-residents public administration authorities of foreign countries, international organizations, their representative offices and offices, foreign embassies located in the given country; foreign enterprises, including the company owners located abroad; Private persons usually residing abroad, including those arriving in this country. The scope of economic activity of residents relates to the internal economy. And the national economy is complemented by the operations of the economic activity of non-residents on the economic territory of the country minus the results of residents abroad.

The Commission of the Customs Union decided:

In accordance with paragraph 1 of Article 39 of the Customs Code of the Customs Union, to identify the following criteria to persons engaged in the production of goods and (or) exporting goods to which export customs duties do not apply to obtain the status of an authorized economic operator:

1. A legal entity in the Member State of the Customs Union in which it claims to receive the status of an authorized economic operator, the production of goods must comply with the following criteria:

1) the implementation by the legal entity for the production of goods in accordance with the legislation of the State Member of the Customs Union;

2) Availability on the right of ownership or the right of economic management, or the right of operational management, or lease (sublease), or on other legal framework of premises, open areas and other territories where production operations are carried out, which is confirmed by the relevant documents.

2. A legal entity implemented in the Member State of the Customs Union in which it claims to receive the status of an authorized economic operator, the export of goods to which export customs duties do not apply, must comply with the following criteria:

1) the export of goods fully produced or subjected to sufficient processing (recycling) in this State - a member of the Customs Union, to which exporting customs duties are not applied (hereinafter - exporting goods), in the amount of at least 500,000 euros per year at the exchange rate installed In accordance with the legislation of the State Member of the Customs Union on the day of submission of the application, within one year to appeal to the customs authority;

2) export of goods for at least twelve times within one year before appealing to the customs authority with a statement to include in the register of authorized economic operators.

3. In the event that a legal entity carries out activities for the production and export of goods, the provision of ensuring the amount equivalent to 150,000 euros at the exchange rate established in accordance with the legislation of the State Member of the Customs Union, on the day of providing such collaboration of customs duties, taxes Perhaps, subject to the conformity of such a legal entity, the criteria established for persons engaged in the production of goods or for persons engaged in the export activities.

Members of the Commission of the Customs Union:

From the Republic of Belarus
/signature/
S. Rumas

From the Republic of Kazakhstan
/signature/
W. Shukeev

From the Russian Federation
/signature/
I. Shuvalov

The decision of the Commission of the Customs Union of December 9, 2011 No. 872 "On the definition of criteria to persons engaged in the production of goods and (or) exporting goods to which export customs duties are not applied to obtain the status of an authorized economic operator"

Overview of the document

WED participating organizations can get the status of authorized economic operators. For this, they must correspond to a number of conditions. One of them is to provide customs duties, taxes (at least 1 million euros). For those who produce and (or) export goods to which export customs duties do not apply, the size of the provision is reduced to 150 thousand euros. However, these faces must comply with the following criteria.

The manufacturer of goods is obliged to implement these activities in the CU member state in which it claims to receive the status of an authorized economic operator, in accordance with its legislation. At the same time, the premises, platforms and other territories where production is conducted should belong to him on the right of ownership, economic management, operational management, lease (sublease) or other legal grounds. This is confirmed by the relevant documents.

The following requirements are presented to exporters. Goods are fully manufactured or subjected to sufficient processing (recycling) in the country in which the person claims to receive the status of an authorized economic operator. The volume of exports is at least 500 thousand euros for a year before applying to the customs authority. In this case, the export should be carried out at a specified period of at least 12 times.

If the person is simultaneously the manufacturer and exporter, to obtain this benefits enough to meet the criteria set or for those or for others.

It is known that the concept of economic production has undergone significant changes in economic science as the productive forces develop. The modern concept of economic production is applied in modern, which covers the production of all goods and services, with the exception of services provided within households.

Economic production - This is a physical process, activities performed under control, in which labor costs, capital, natural resources are carried out, etc. For the production of other products and services, i.e. A process in which labor and assets are used to transform the cost of goods and services to the release of new products and services.

Production activities in accordance with the principles of the SNA include production products and services for market and non-market (provided free of charge or implemented at prices that do not have economic significance and do not have significant influence on demand).

The concept of "production" on the SNS-93 methodology includes all types of activity, including:

legal production;
illegal production;
hidden production and underground economy;
any deliveries of goods and services between institutions belonging to the same enterprise, as they are considered part of the enterprise's products as a whole;
unfinished production;
production of goods and services by households, as well as services rendered by the employee paid servant, and others;
overhaul and construction of individual housing, market individual services performed by their own;
services for the use of households, government agencies and non-commercial organizations of their own buildings.

Excluded from the concept of "production":

home services: cleaning and maintenance of own housing, cooking and feeding food, care for sick, children, etc.;
activities whose results are not its goal, i.e. By-products of production processes, which are themselves quite legal (emissions of pollutants, the formation of garbage, etc.), and illegal (theft, bribes, extortion, etc.).

Economic production covers almost all activities for the production of goods and services, with the exception of household activities provision of services for your own consumption.

Market production, Such production, in which the goods or services are manufactured for sale in the market at market prices, that is, at prices established on the basis of the relation.

Purpose Market production is profit production manufacturer. If the product or service is implemented for free or at economically unreasonable prices, for example, cheap sales for veterans on "socially oriented" prices, then they are non-market. In this case, someone must exist, the state or who will reimburse the direct manufacturer costs or the difference between social and market prices. Sometimes goods are sold at low prices due to the fact that they have no demand. Even if these prices do not cover the real cost of the manufacturer, such production should be considered to be marketplace, because in principle these goods were produced in order to profit.

Distinguish the following types of production:

Material production - associated with the industry for the production of material goods and services (industry, agriculture, construction)
Intangible production - related to the provision of intangible services (health, education)

The production process uses a wide variety of:

Investment resources

Despite the variety of various types of production activities, it is customary to allocate:

Custom production - Production according to individual orders, this species can be highly efficient even at a small scale, is characterized by high demand for highly qualified.
Inflexible mass production - production of homogeneous standardized products. With this form of production, it is used as a rule, capital-intensive technology. It can be effective only with large volumes of production.
Flexible mass production - Combines the advantages of economical mass production with the expansion of the product of the products produced by using various combinations of components.
Thread production - It is characterized by continuous consumption of raw materials and materials, and a continuous flow of production (for example, an oil refining). The greatest efficiency is achieved with round-the-clock work 7 days a week, since the higher the degree of equipment use, the lower the cost. As a rule, it is a highly automatic and capital-intensive production requiring relatively small use of labor resources.

Production efficiency

Describing production, it is necessary to concentrate attention not only on the types of product produced and production volumes, but also on technical means and technological methods of production, from which the quality of the product produced is determined.

The organization of production ensures the agreed functioning of all factors of production, their proportional quantitative relationship and interchangeability.

The method of comprising economic resources for the production of a given volume of goods and services is called technology of production.

Production factors possess interchangeability. Interchangeability of factors is due not only to the specifics of the needs and design features of the product, but mainly limited resources, on the one hand, and the effectiveness of their use on the other. The entrepreneur chooses such a production technology in which a deficient or relatively expensive factor is used in at least.

The criterion for choosing this or that technology is production efficiency.

It is customary to distinguish between the economic and technological efficiency of production.

Economic efficiency Reflects the value relationship between the costs of the company on the factors of production and its income.

The production method is considered cost-effective if it provides the minimum alternative value of resources used in the production.

Technological efficiency It characterizes the dependence between the resources used and the products obtained in physical terms.

The method of production will be technologically effective if:

produced production is the maximum possible in this amount of resources.
there is no other way to produce a given volume of products, in which there would be a smaller number of at least one of the factors.

In other words, the technological efficiency of a particular method of production is estimated in two ways:

through maximization of release with this combination of resources;
through minimizing the number of resourcesproviding this output.

The process of making a decision regarding the choice of technology is usually carried out in three stages:

determination of available manufacturing methods;
choosing from the total mass of available methods for the production of several technologically effective methods of production;
choosing from existing technologically effective ways of one cost effective method.

It is obvious that the change in prices (on the resources and products of the company) or other parameters of the market situation can make a previously selected method of production ineffective and vice versa.

This section includes:

Physical and / or chemical treatment of materials, substances or components in order to convert them to new products, although it cannot be used as a single universal criterion for determining production (see below "waste recycling")

Materials, substances or converted components are raw materials, i.e. products of agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. It is believed that significant periodic changes, updating or transformation of products belong to production.

Produced products can be ready for consumption or can be semi-finished for subsequent processing. For example, the aluminum purification product is used as raw materials for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; Production of equipment and equipment for which these spare parts and accessories are intended. Production of non-specialized components and parts of machines and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of the section C "processing production", regardless of which machines and equipment can include these items. However, the production of specialized components and accessories by casting / molding or stamping plastic materials includes a grouping 22.2. The assembly of component parts and parts is also attributed to the production. This section includes an assembly of holistic structures from components made independently or purchased. Waste recycling, i.e. Processing of waste for the production of secondary raw materials entered the grouping 38.3 (activity on the processing of secondary raw materials). Although physical and chemical processing can be carried out, this is not considered part of the processing production. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewage, organization of collection and disposal of waste, activities to eliminate pollution). However, the production of new finished products (as opposed to products produced from secondary raw materials) belongs to all production as a whole, even if waste has been used in these processes. For example, silver production of film waste is considered an industrial process. Special maintenance and repair of industrial, commercial and similar machines and equipment are generally listed in grouping 33 (repair and installation of machinery and equipment). However, the repair of computers, household devices is indicated in grouping 95 (repair of computers, personal use and household goods), at the same time car repair is described in grouping 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of equipment and equipment as highly specialized activities are classified in grouping 33. twenty

Note - The borders of the processing production with other sections of this classifier may not have a clear one-to-one specification. As a rule, manufacturing production includes processing materials for the production of new products. This is usually completely new products. However, the determination of what is new products may be somewhat subjective

Recycling implies the following activities involved in the production and determined in this classifier:

Recycling fresh fish (extraction of oysters from shells, fishing), not performed on board a fishing vessel, see 10.20;

Pasteurization of milk and bottling on bottles, see 10.51;

Clear skin, see 15.11;

Sawmilling and planing of wood; impregnation of wood, see 16.10;

Printing and related activities, see 18.1;

Restoring tire tread, see 22.11;

Production of ready-to-use concrete mixes, see 23.63;

Electroplating, metallol and thermal processing of metal, see 25.61;

Mechanical equipment for repair or bulkhead (for example, car engines), see 29.10

There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. They are not classified as processing production.

They include:

Forestry classified in section A (rural, forestry, hunting, fishing and fish farming);

Modification of agricultural products classified in section A;

Preparation of food products for immediate consumption in premises classified in grouping 56 (activities of catering and bars);

Enrichment of ore and other minerals classified in section B (mining of minerals);

Construction and assembly works performed on construction sites, classified in section F (construction);

Activities on the breakdown of large batches of goods on small groups and secondary marketing smaller parties, including packaging, repacking or bottling in a bottle of such products as alcoholic beverages or chemicals;

Sorting solid waste;

Mixing paints by customer order;

Cutting of metals by order of the client;

Explanation of various goods related to section G (Wholesale and retail trade; repair of motor vehicles and motorcycles)