Tap counting. Course work “Calculation of the main technical and economic indicators of the work of a small enterprise. See what "Technical and economic indicators" are in other dictionaries

04.04.2020

The purpose of the course work is to calculate the technical economic indicators enterprise activities. To complete the task, the proposed technology of the product and the average regulatory data for the engineering industry are used. The calculation method meets the requirements of the real manufacturing enterprise. The calculation of technical and economic indicators was made on the basis of the initial data in accordance with the individual option.

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Small business and its role in the economic market. Organizational and economic characteristics of the enterprise. Calculation of TEP when changing factors of production, as well as the development of proposals to improve the efficiency of the object under consideration.

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COURSE WORK

CALCULATION OF TECHNICAL AND ECONOMIC INDICATORS

Introduction

1. Small business

2. Organizational and economic characteristics of ZAO TsSMZ

3. Calculation of technical and economic indicators of ZAO TsSMZ

5. Analysis of TEP and development of proposals to improve the efficiency of the facility under consideration

Bibliographic list

Introduction

World practice convincingly shows that even in countries with a developed market economy, small business has a significant impact on the development National economy, solution social problems, an increase in the number of employed workers. In terms of the number of employees, in terms of the volume of goods produced and sold, work performed and services provided, small businesses in individual countries occupy a leading role. In adopted in Russian Federation during 1991 - 1995 legislative and regulations it is indicated that the development of small business in the country is one of the directions of economic reform that promotes the development of competition, the filling of the consumer market with goods and services, the creation of new jobs, the formation of a wide layer of owners and entrepreneurs.

The Federal Law of the Russian Federation “On State Support for Small Business in the Russian Federation” states that this law is aimed at realizing the right of citizens established by the Constitution of the Russian Federation to freely use their abilities and property to carry out entrepreneurial and other economic activities not prohibited by law. This provision establishes the economic and social role of small business.

Relevance of the topic research is determined by the need to intensify the development of small business as one of the conditions for the speedy completion of the market transformation of the domestic economy. In the system of economic and social relations most states small business performs today essential functions. This area produces the bulk of the gross domestic product and provides employment for the majority of the working population. Small business contributes to the development of scientific and technological progress, creating more than half of all innovations. Finally, thanks to him, the so-called "middle class" arose and acquired its modern form - the most important factor social and political stability modern society. The study of this topic is carried out by such scientists as Blinov A., Vilensky A., Evalenko M., Orlov A., Suvorov A., Tsvetkov V. and others.

The purpose of the course work is the consideration of small enterprises as forms of entrepreneurial activity, the analysis of small business, the identification of promising areas for the development of small business that meet the new conditions of economic transformation.

The set goal involves the solution of the following tasks: - disclosure of the essence of the concept of a small enterprise; - consideration of the criteria for classifying economic entities as small enterprises; - study of the characteristic features of small enterprises; - search for methods for further improvement of measures of state support for small business.

1. Small business

Small business is an entrepreneurial activity carried out by subjects of a market economy according to the criteria (indicators) established by laws that constitute the essence of the concept. The main criterion for classifying subjects of a market economy as small businesses is, first of all, the average number of employees employed in the reporting period at the enterprise.

The following criteria for referring to small businesses are most often used: the average number of employees employed at the enterprise, the size of the authorized capital, the annual turnover received by the enterprise, as a rule, for the year, and the amount of assets.

In Russian practice, small business was allowed in 1988. Initially, small businesses were classified as state enterprises where the average number of employees annually did not exceed 100 people. So, in accordance with the Decree of the Council of Ministers of the USSR of August 1990, small enterprises began to be classified as enterprises with an annual number of employees not exceeding: in industry - 200 people, in science and scientific services - 100, in other sectors of the production sector - - 50, in non-manufacturing sectors - 25, in retail trade - 15.

Along with this, the volume of economic turnover was also taken into account, the right to determine the quantitative value of which was granted to the Union republics. However, the value of economic turnover has not been practically established. The principle of classifying enterprises as small in terms of the number of employees has been preserved in modern Russian legislation.

In accordance with the Federal Law of the Russian Federation dated July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", small and medium-sized businesses include those entered into the unified State Register legal entities consumer cooperatives and commercial organizations(with the exception of state and municipal unitary enterprises), as well as individuals, entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activity without formation of a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) enterprises that meet the following conditions:

1. for legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities should not exceed 25% (except for the assets of joint-stock investment funds and closed-end investment funds ), the share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed 25%;

2 . the average number of employees for the previous calendar year should not exceed the following limit values the average number of employees for each category of small and medium-sized businesses: - from 101 to 250 people inclusive for medium-sized enterprises; - up to 100 people inclusive for small businesses; among small enterprises, micro-enterprises stand out - up to 15 people;

3 . proceeds from the sale of goods (works, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values established by the Government of the Russian Federation for each category of small and medium-sized businesses . The limit values of proceeds from the sale of goods (works, services) and the book value of assets provided for in clause 3 are set by the Government of the Russian Federation once every 5 years, taking into account the data of continuous statistical observations for the activities of small and medium-sized businesses.

The category of a small business entity is determined in accordance with the largest condition set forth in paragraphs 2 and 3. The category of a small business entity is changed only if the limit values are higher or lower than the limit values \u200b\u200bspecified in paragraphs 2 and 3 within two calendar years following one after the other. Newly created organizations or newly registered individual entrepreneurs and peasant (farm) enterprises during the year in which they are registered can be classified as small businesses if their indicators of the average number of employees, proceeds from the sale of goods (works, services) or balance value of assets (residual value of fixed assets and intangible assets) for the period elapsed from the date of their state registration, do not exceed the limit values established in paragraphs 2 and 3. The average number of employees of a micro-enterprise and a small enterprise for a calendar year is determined taking into account all its employees, including employees working under civil law contracts or part-time jobs, taking into account the actual hours worked, employees of representative offices, branches and other separate subdivisions said micro-enterprise, small enterprise. Revenue from the sale of goods (works, services) for the calendar year is determined in the manner established tax code Russian Federation. The book value of assets (residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

Support for small business in the Russian Federation

State support for small business is carried out in the following areas: - formation of infrastructure for support and development of small business; - creation of favorable conditions for the use by small businesses of state financial, material and technical and information resources, as well as scientific and technical developments and technologies; - establishment of a simplified procedure for registration of small businesses, licensing of their activities, certification of their products, submission of state statistical and accounting reports; - support foreign economic activity small business entities, including assistance in the development of their trade, scientific, technical, industrial, information links with foreign countries; - organization of training, retraining and advanced training of personnel for small enterprises.

State support for small business is carried out in accordance with the Federal Program of State Support for Small Business, regional (interregional), sectoral (intersectoral) and municipal programs for the development and support of small business, developed respectively by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and bodies local government. The state program is a complex of research, production, socio-economic, organizational and other measures linked by resources, executors, terms of implementation. The Government of the Russian Federation annually before the submission federal budget submits to the Federal Assembly of the Russian Federation a draft Federal Program of State Support for Small Business. The federal budget annually provides for the allocation of appropriations for its implementation. State and municipal small business support programs include the following main provisions: - measures to form the infrastructure for the development and support of small business at the federal, regional and local levels; - promising areas for the development of small business and priority activities of small businesses; - measures taken to implement the main directions and develop forms of support for small business; - measures to involve socially unprotected segments of the population in entrepreneurial activities, including the disabled, women, youth, retired military personnel, the unemployed, refugees and internally displaced persons, persons who have returned from places of detention; - proposals for the establishment of tax incentives and the annual allocation of funds from the relevant budgets to support small businesses; - measures to ensure the transfer to small businesses of the results of research, development and technological work, as well as innovative programs; - measures to ensure the transfer to small businesses of unfinished and empty facilities, as well as unprofitable and unprofitable enterprises on preferential terms; - measures to provide small business entities with the opportunity for priority redemption of the real estate objects they rent, taking into account the funds invested in these objects.

State small business support programs should be correlated with government programs promoting employment of the population, implementing migration policy, solving environmental problems and eliminating the consequences of emergency situations. Financial support for state and municipal programs to support small business is carried out annually at the expense of the federal budget, budget funds of the constituent entities of the Russian Federation and funds local budgets as well as from other sources. The amount of mandatory annual allocated funds is indicated in the expenditure side of the federal budget as a separate line. The amount of financing of these programs at the expense of the budgets of the constituent entities of the Russian Federation and local budgets is indicated in the expenditure part of the respective budgets as a separate line. Lending to small businesses is carried out on preferential terms with compensation of the corresponding difference to credit organizations at the expense of small business support funds. Small business support funds have the right to compensate credit institutions in full or in part for their lost income when lending to small businesses on preferential terms. Small businesses are also insured on preferential terms. At the same time, insurance organizations that insure small businesses enjoy benefits. Small business support funds have the right to compensate insurance organizations in full or in part for their lost income when insuring small businesses on preferential terms. The amount, procedure and conditions of compensation are established by an agreement between the insurance organization and the relevant small business support fund. A special survey of representatives of small businesses showed that a third of the leaders of small businesses intend to receive loans from state funds to support small businesses. Credit - cash provided by a bank or other credit institution(creditor) under a loan agreement to the borrower on terms of repayment and, as a rule, payment (in the form of interest for using the loan). This is followed by the so-called "partner loan", a bank loan, attracting loans from international organizations and foreign firms, obtaining loans from credit cooperatives.

There is no doubt that solving the problem of small business access to sources of financing will significantly activate this sector of the economy in the country. The level of its development, measured by indicators generally accepted in developed countries, is clearly insufficient. Thus, on average, there are only 6-7 small enterprises per 1000 Russians, while in the EU member countries there are at least 25-35.

Currently, with the participation of the Federal Fund, financial and credit mechanisms have been developed, which, subject to consistent support from the state, should provide freer access for small enterprises to sources of financing and, most importantly, allow many start-up enterprises to start their own business from scratch. .

One of the forms of support for small businesses is their participation in the production of products and goods (services) for state needs: The Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation provide for the reservation for small businesses of a certain share of orders for production and supply certain types products and goods (services) for state needs.

When forming and placing orders and concluding state contracts for the purchase and supply of products and goods (services) for state needs by type of product, state customers are required to place with small businesses at least 15 percent of the total supply for state needs of this type of product on the basis of tenders for the specified deliveries carried out between small businesses.

Federal executive authorities, executive authorities of the constituent entities of the Russian Federation and local governments develop and implement measures to create an appropriate information infrastructure in order to obtain economic, legal, statistical, production, technological and other information necessary for their effective development, and for the purpose of exchanging this information between them.

Federal executive authorities, executive authorities of the constituent entities of the Russian Federation and local governments develop and implement a set of measures to assist in providing small businesses with modern equipment and technologies, in creating a network of technology parks, leasing companies, business incubators, production and technology centers and others infrastructure facilities created to support small businesses. Executive authorities and local self-government bodies carry out measures to place orders for the production and supply of specialized equipment and other types of products for small businesses, assist in the creation and organization of the activities of small businesses, specialized wholesale markets, product fairs of small businesses, including by providing buildings, structures, equipment, industrial and office premises, other property that is in state or municipal ownership. Executive authorities and local self-government bodies ensure the development of a system for training, retraining and advanced training of personnel for small businesses. Institutions and organizations that provide training, retraining and advanced training of personnel for small businesses enjoy benefits.

Systematic activities for the training of personnel for small businesses are carried out by higher educational establishments countries, such as the Russian Academy of Entrepreneurship, State University management, etc. So, in State Institute management for the first time in Russia, the Department of Entrepreneurship was formed and operates, developed academic plan training of specialists from higher education in the specializations of "entrepreneurship", modern educational and teaching materials have been created.

Taxationsmall business

Small business entities are individual entrepreneurs and organizations registered under the laws of the Russian Federation that meet the following requirements: authorized capital(in the authorized capital, the share of participation of state, municipal property and property public organizations should not exceed 25%, the share owned by one or more legal entities that are not small businesses should not exceed 25%); 2) the average number of employees. State support for small businesses in the field of taxation is carried out in two directions: the provision of tax incentives within the framework of the traditional existing tax system; simplification of the system of accounting, reporting and taxation of small businesses. The first direction of state support for small businesses in the field of taxation is to provide general and special benefits. Currently, the following tax incentives for small businesses are in effect: small businesses have the right to apply accelerated depreciation of fixed production assets; small enterprises engaged in the production of consumer goods, construction and some others do not pay income tax in the first two years of operation; small businesses pay taxes based on the results of work for the quarter, without paying advance payments.

Another benefit is to provide small businesses with a tax credit in the amount of 10% of annual revenue by deferring tax payments to the budget of a constituent entity of the Russian Federation, but not more than 50%. The tax credit is provided for: acquisition and commissioning of domestic equipment that replaces imported equipment; carrying out research and development work; protection environment; replacement of equipment within the framework of the depreciation policy when the service life of the purchased equipment is over 8 years; acquisition and commissioning of automatic lines and automatic sections controlled by computers; equipment designed to create jobs for the disabled. The tax credit is provided on the basis of a loan agreement concluded between tax authority and small business.

The second direction - simplification of accounting and taxation - includes both the transition to a simplified system of accounting, reporting and taxation, and the transition to a system of paying a single tax on imputed income. For legal entities, the simplified system of accounting, reporting and taxation includes: replacement of most taxes with a single tax on income, simplification accounting and reporting, reducing the number of accounting forms and tax calculations. The simplified system assumes the payment of one tax based on the results of activities instead of a large number of federal, regional and local taxes and fees established by the legislation of the Russian Federation. For individual entrepreneurs, the simplified system means replacing the payment of personal income tax buying a patent, maintaining a book of income and expenses. The cost of an annual patent is set by the subject of the Russian Federation and depends on the type of activity. Individuals using the simplified system keep a book of income and expenses. A single tax on imputed income for certain types of activities is established and put into effect by the law of the subject of the Federation. General principles its charges are determined federal law. The tax is levied on the imputed income of organizations and individual entrepreneurs from activities in the areas of retail, household services and Catering. With the introduction of the single tax, taxpayers transferred to its payment cease to pay most federal, regional and local taxes (including insurance premiums to state non-budgetary funds). The tax rate is set by the regional authorities and cannot exceed 20% of the imputed income calculated according to the basic profitability per unit of the conditional indicator and the number of such units (sales space, number of equipped workplaces, number of employees, etc.). A single tax certificate is issued for each specific view activities separately.

Change in the taxation of small businesses in 2013.

Currently, in Russia, the main tax regimes for small businesses are: a single tax on imputed income (UTII), a simplified taxation system (STS). In addition, in 2012, entrepreneurs could switch to paying the simplified tax system on the basis of a patent. Since 2013, instead of the patent "simplified", an independent patent taxation system has been introduced. Starting from 2013, there will be changes in the taxation of small businesses. Patent taxation system

The patent system of taxation for small businesses will become more attractive and will replace the current USN based on a patent.

Only individual entrepreneurs can apply this regime. In 2012, on a patent under the simplified tax system, taxation was limited to the payment of the cost of the patent. In 2013, on the patent system, the payment of taxes is also replaced by the payment of the cost of the patent. It is calculated at the rate of 6% of the possible annual income. The procedure for paying the cost of a patent differs from the taxation of small businesses in other regimes. You only need to pay the cost of the patent. If a patent is acquired for a period of less than 6 months, then full cost should be transferred no later than 25 calendar days after the commencement of the patent. If a patent is obtained for a period of 6 months to a calendar year, then one third of the amount is paid no later than 25 calendar days after the start of the patent; two thirds - no later than 30 calendar days before the expiration date of the patent. An important change: the cost of a patent in 2013 cannot be reduced by the paid insurance premiums for compulsory insurance. Single tax on imputed income (UTII)

Another change that affected the taxation of small businesses in 2013: the use of UTII will not be mandatory. In 2012, small businesses were required to pay UTII if the UTII regime was introduced in the region where they operate. In 2013, the transition to UTII is voluntary. The procedure for calculating the “imputed” tax will also change if the activity was carried out for an incomplete calendar month. Since 2013, the tax calculation is carried out from the date of registration, based on the actual number of days worked in a given month. The next important change is that in order to calculate the maximum number of employees (their number should not exceed 100 people), it will be necessary to use not the average, but average population. Simplified taxation system (STS)

On the simplified tax system, the taxation of small businesses is limited to the payment of a single tax on the simplified tax system. For entrepreneurs, the "simplified" tax replaces the payment of VAT, personal income tax, property tax of individuals (in relation to property used in activities). The deadlines for submitting notifications of the transition to the simplified tax system have been changed. A notification for the transition to the simplified tax system from 2013 must be submitted no later than December 31, 2012 (and not November 30, as it was before). Newly registered small businesses can apply the simplified tax system from the date of registration. In 2012, it was necessary to have time to inform the inspection about the transition to the simplified tax system within 5 days. Since 2013, the deadline for filing a notice of transition has been increased to 30 calendar days from the date of registration. If the notification is not submitted within the prescribed period, the taxpayer is deprived of the right to apply the simplified tax system.

Conclusion

The development of small business is caused by the following three circumstances. 1. Features modern stage development of scientific and technological progress, providing an appropriate material base for the effective functioning of small businesses. 2. Differentiation of consumer demand and the growth of the service sector in the context of rising incomes of the population. 3. The desire to improve their financial situation. The advantage of small business is manifested in flexibility, efficiency, ability to quickly adapt to changes in market conditions. The large number of small firms favors competition. The importance of small enterprises is manifested in the socio-economic and political aspects: -conditions are created for increasing jobs; -Citizens are given the opportunity to show their individual abilities by opening own business, corresponding to their inclinations; -deep specialization and extensive cooperation of production are ensured, which serves as a condition for its high efficiency; this leads to the dynamism of economic development, without which the growth of the national economy is impossible - the activities of large and medium-sized enterprises are serviced: scientific developments are carried out, consulting services are provided, sales of products and the supply of raw materials and equipment are organized; - capturing consumer demand. The development of science, engineering and technology constantly leads to a qualitative change in demand, to which large enterprises cannot quickly respond due to the inertia of production due to its bulkiness. This can be done by small enterprises, which can easily and quickly change over and control manufacturing process based on changes in market demand.

Collaboration with small businesses allows large enterprises identify sustainable trends in demand and reach millions of consumers through a retail network of shops and stores; - the stability of market relations is ensured, since citizens who have their own business are focused on achieving financial result. entrepreneurship economic market

Thus, small enterprises are an integral part of the country's socio-economic system, small business links the country's economy into a single whole ...

2. Organizational and economic characteristics of the enterprise

Organizational and economic characteristics of ZAO TsSMZ Joint-stock company"Tsimlyansky Ship Mechanical Plant" is a closed joint stock company. Society is legal entity operates on the basis of the charter and legislation of the Russian Federation. The Company was created without limitation of the term of its activity, by means of transformation of the leased enterprise and is its legal successor. Postal address: 347320, Russia, Tsimlyansk, Rostov region, st. Factory, 21A. CEO Kvint Viktor Konstantinovich Labor collective companies are individuals who carry out their activities on the basis of employment contract(contract). The Company ensures compliance with safety regulations, industrial sanitation and fire safety. The company also provides members of the labor contract of the collective with compulsory medical insurance, contributions to the Pension Fund, payment of social insurance benefits and also contributions to other mandatory off-budget funds. The purpose of society is to make a profit. The Company carries out the following main activities: - shipbuilding and ship repair; - production of steel, iron and steel castings; - production of machinery and equipment for hydromechanization for sale in Russia - other activities not prohibited by law. - production and supply of thermal energy to consumers through high-quality provision of thermal energy in the form of hot water supply and centralized heating, connected residential buildings, regardless of ownership; - making a profit. The enterprise is a legal entity under the current legislation of the Russian Federation, endowed with property, has an independent balance sheet, a round seal containing its full company name in Russian and an indication of its location, settlement and other bank accounts, as well as stamps, letterheads with its name. Figure No. 1 shows the Structure of the enterprise CJSC "CMZ"

The governing bodies of the company are: - general meeting of shareholders; - Board of Directors; - sole executive body (general director). The company applies the general taxation regime. The enterprise operates in the field of transport engineering, which is an integral part of the most diversified sector of the industry - mechanical engineering. Competitors of CJSC TsSMZ 1) Closed Joint-Stock Company "Hydromechanization Plant" Yaroslavl region, Rybinsk city, Suvorova street 36 Director General Kochueva Svetlana Nikolaevna hydraulic structures. 2) JSC "Promgidromekhanizatsiya" City of Moscow, Guryanova street, 83 General Director Babich Vladislav Valentinovich The enterprise is engaged in the manufacture of suction dredgers, soil pumps, mobile pumping stations, floating slurry pipelines, devices for ensuring the operation of suction dredgers, floating cranes, imports, anchors, jet installations, devices for extending the seasonality of dredgers, manufacturing of spare parts.

Basic technical and economic indicators. Table 1

Indicators	For the beginning of the year	At the end of the year	Deviations
			Absolute	% Relative
Sales revenue (thousand rubles)
Production cost (thousand rubles)
Profit from sales (thousand rubles)
Profit before taxation (thousand rubles)
Net profit (thousand rubles)
The average number of employees, incl.

Labor productivity, thousand rubles for 1 worker
per worker
Average monthly salary (rub.)
Average annual salary (thousand rubles)
Fund wages(thousand roubles.)
Total capital (thousand rubles)
Average annual cost of fixed assets
Average annual cost working capital
Return on sales %
Costs per 1 ruble of sales

1. Appendix B report data, position 010 A.O= sales revenue at the end of the year - sales revenue at the beginning of the year sales revenue at the beginning of the year)

2. Appendix B data, position 020 A.O = cost at the end of the year - cost at the beginning of the year 984536-969837 = + 14699 O.O in% (14699 * 100) / 969837 = 1.5 (969837 - cost at the beginning of the year) 3. Appendix B data item 050 A.O. = sales profit per q.g. - sales profit per n.g. 248825-251827=-3002 O.O. in % (3002*100)/251827=1.1(251827-sales profit for n.y.)

4. Appendix B data item 140 A.O = profit before tax per q.g. profit before tax per n.g. 224006-230011 \u003d -6005 O.O. (6005 * 100) / 230011 \u003d 2.6 (230011 profit before tax for the year)

5. Appendix B data item 190 A.O. net profit per year - net profit for n.g. 173365-188009 \u003d -14644 O.O (14644 * 100) / 188009 \u003d 7.7 (188009 - net profit for the year)

6. Appendix B data (staffing) Working A.O. 327-307=+20 O.O. (20*100)/ 307=6.5 Workers A.O. )/225=8.9

7. Labor productivity per worker = sales revenue at the beginning of the year (end of the year) / average number of employees 3998.2-4169.1 \u003d -170.9 O.O (179.9 * 100) / 4169.1 \u003d 4 Labor productivity per worker \u003d sales revenue at the beginning of the year (end of the year) / average number of workers N.g. 1279934/225=5688.5 K.g.

8. Appendix B data (staffing) (Payroll / average number of employees) / 12 months * 1000 N.g (60786:307): 12 * 1000 = 16500 K.g (67100.4: 327): 12 *1000=17100 A.O 17100-16500=+600 O.O(600*100):16500=3.6

9. Average annual salary = (average monthly salary * 12 months): 1000 N.Y. 17100*12:1000=205.2 A.O.205.2-198=+7.2 O.O (7.2*100):198=3.6

10. Payroll fund \u003d average annual salary * average number of employees N.g 198 * 307 \u003d 60786 K.g 205.2 * 327 \u003d 67100.4 A.O 67100.4-60786 \u003d + 6314.4 O. O(6314.4*100):60786=10.3

11. Total capital \u003d fixed assets (Appendices A, position 120) + current assets total for section II (Appendices A, position 290) H.g.265384+347023=612407 K.g. 132701 O.O. (132701*100): 612407=21.6 Deviations of the average annual cost of fixed assets A.O. 309895-265384=+44511 O.O. About 435213-347023=+88190 O.O(88190*100):347023=25.4

12. Return on sales \u003d (sales revenue: production cost) * 100-100 N.g (1279934: 969837) * 100-100 \u003d 31.9 K.g (1307438: 984536) * 100-100 \u003d 32.7 A .O 32.7-31.9 \u003d + 0.8 O.O (0.8 * 100): 31.9 \u003d 2.5 :1279934=0.758 K.G.984536:1307438=0.753 A.O. 0.753-0.758=-0.032 O.O.

3. Calculation of technical and economic indicators of the enterprise for the reporting period

Table No. 2 Initial basic data of the company

Indicators	Designation	For the beginning of the year	At the end of the year
Sales revenue. thousand roubles
Average population
including workers
The total cost of goods. thousand roubles.
Labor costs % of cost
Fixed costs % of prime cost
Other income, thousand rubles
Other expenses, thousand rubles
Authorized capital, thousand rubles
Fixed assets, thousand rubles
For the beginning of the year
Input(quarter)
Withdrawal, thousand rubles (quarter)
Fixed assets at the end of the year
Working capital, thousand rubles
For the beginning of the year
At the end of the year
Intangible assets
Capital investments, thousand, rub.
Borrowed capital, thousand rubles
Land area m 2

1 and 3. Item Appendix B item 010 and 020

2. Item Appendix B (staffing)

3.1 St \u003d Fzp * 100 / C N.g 60786 * 100 / 969837 \u003d 6.2 K.g 67100.4 * 100 / 984536 \u003d 6.8

3.2. ATP=100-6.2=93.8(beginning of the year) ATP=100-6.8=93.2(end of the year)

4. Appendix B data position 090+120 1627+1202=2829 (beginning of the year) 2110+1506=3616 (end of the year)

5. Appendix B data position 100+130 14101+9749=23850 (beginning of the year) 11389+16141=27530 (end of the year)

6. Ku - position 410 of appendix A

7. Cos- position 120 of appendix A

8. Code item 290 of Appendix A

10. Kkv - position 140 of Appendix A

11. Кз - position 590+690 of Appendix A 1903+38270=40173 (beginning of the year) 12120+54120=66240 (end of the year)

Table No. 3 Calculation of the main technical and economic indicators of the enterprise for 2011

Indicators	For the beginning of the year	At the end of the year	changes
Sales revenue, thousand rubles

including workers
Total capital, thousand rubles


3) intangible assets
4) capital investment
5) Borrowed capital, thousand rubles.



2) land tax, thousand rubles









3) material costs
Gross profit, thousand rubles


Income tax, thousand rubles





Equity
Authorized capital
reserve fund
accumulation fund
consumption fund
Fund social sphere

1. Data taken from Table 2 point 1 Rate of change (Vn end of the year/ Vn beginning of the year)*100-100 (1307438/1279934)*100-100=2.1

2. Data taken from table 2 point 2 Rate of change (N end of the year/N start of the year)*100-100 (327/307)*100-100=6.5 - Rate of change (Np end of the year/Np start of the year)* 100-100=8.9

3.Ko=Kos+Kob+Kkv+Kz Beginning of the year Ko=265384+347023+7053+40173E=659633 End of the year Ko=309895+435213+20482+66240=831830 Rate of change Ko= (Ko kg /Ko ng)*100 -100 (831830/659633)*100-100=26.1

1) Kos data table 2 paragraph 7.4 Rate of change Kos = (309895/265384) * 100-100 = 16.8

2) Data Cob table 2 paragraph 8.2 Rate of change Cob = (435213/347023) * 100-100 = 25.4

5) Data Kz appendix A position 590+690 (or table 2 item 11) Rate of change Kz= (66240/40173)*100-100=64.9

4) Data Kkv appendix A position 140 (or table 2 point 10) Rate of change Kkv = (20482/7053) * 100-100 = 190

4. Data table 1 point 2 (or Cps + Cp) Rate of change C \u003d (984536 / 969837) * 100-100 \u003d 1.5

4.1 Сс=Са+Нз 1) Са=Кos*0.05 Beginning of the year Са=265384*0.05=13269.2 End of the year Са=309895*0.05=15494.7 Rate of change Са=(15494.7/ 13269.2)*100-100=16.7

2) Data S table 2 point 12 =15569.75 The rate of change Cps=(15569.75/13344.2)*100-100=16.6

4.2 Sp=M-Sps Beginning of the year Sp= 969837-13344.2=956492.8 End of the year Sp=984536-15569.75=968966.2 Rate of change Sp=(968966.2/956492.8)*100-100=1.3

1) Appendix B St data (staffing) total Rate of change St=(67100.4/60786)*100-100=10.3

2) Csn \u003d St * 0.34 Beginning of the year 60786 * 0.34 \u003d 20667.2

End of the year 67100.4*0.34=22814.2 Rate of change Csn (22814.2/20667.2)*100-100=10.3 -Np= St*0.26

Beginning of the year 60786*0.26=15804.36

End of the year 67100.4*0.26=17446.2

Rate of change Нp=(17446.2/15804.36)*100-100=10.3 -Нс=St*0.029

The beginning of the year is 60786*0.029=1762.

End of the year 67100.4*0.029=1945.9 Rate of change Hc=(1945.9/1762.8)*100-100=10.3 -Hco=St*0.002

Beginning of the year 60786*0.002=121.5

End of the year 67100.4*0.002=134.2 Rate of change Hco(134.2/121.5)*100-100=10.3 -Nm=St*0.051

Beginning of the year 60786*0.051=3100 End of the year 67100.4*0.051=3422 Change rate Nm=(3422/3100)*100-100=10.3

2) Nm=Nmf+Nmt Nmf=St*0.031 Beginning of the year 60786*0.031=1884.3 End of the year 67100.4*0.031=2080

A) Change rate Nmf=(2080/1884.3)*100-100=10.3 Nmt= St*0.02 Beginning of the year 60786*0.02=1215.7 End of the year 67100.4*0.02=1342

B) Change rate Nmt=(1342/1215.7)*100-100=10.3 Beginning of the year Nm=1884.3+1215.7=3100 End of the year Nm=2080+1342=3422

3)Sm=Sp-St-Ssn Beginning of the year Sm=956492.8-60786-20667.2=875039 End of the year Sm=968966.2-67100.4-22814.2=879051 Rate of change Sm=(879051/875039)*100-100=0.4

5. Data Pv appendix B position 029 Rate of change Pv=(322902/310097)*100-100=4.1

6. Data Pp appendix B position 150 Rate of change Pp=(248825/251827)*100-100=-1.1

7. Data Pto appendix B position 140 Rate of change Pto(224006-230011)*100-100=-2.6

8. Data Npr appendix B position 150 Rate of change Npr=(50641/42002)*100-100=20

9.Pch=Pto-Npr Beginning of the year 230011-42002=188009 End of the year 224006-50641=173365 Rate of change Pch=(173365/188009)*100-100=-7.7

10.Pchr=Pch*0.05 Beginning of the year 188009*0.05=9400 End of the year 173365*0.05=8668 Rate of change Pchr=(8668/9400)*100-100=-7.7

11.Pchn= Pch*0.35 Beginning of the year 188009*0.35=65803 End of the year173365*0.35=60677 Rate of change Pchn=(60677/65803)*100-100=-7.7

12.Pchp=Pch*0.3 Beginning of the year 188009*0.3=56402.7 End of the year 173365*0.3=52009.5 Rate of change Pchp=(52009.5/56402.7)*100-100=-7.7

13.Pchs=Pch*0.2 Beginning of the year 188009*0.2=37601 End of the year 173365*0.2=34673 Rate of change Pchs=(34673/37601)*100-100=-7.7

14.Ks \u003d Ku + Fr + Fn + Fp + Fs - Ku \u003d application data A position 410 - Fn \u003d Sa + Pn Beginning of the year 13269.2 + 65803 \u003d 79072.2 End of the year 15494.7 + 60677 \u003d 76171.7

Rate of change Fn=(76171.7/79072.2)*100-100=-3.6 -Fp=St+Pchp Beginning of the year 60786+56402.7=117188 End of the year 67100.4+52009.5=119109 Rate of change Fp=(119109/117188)*100-100= 1.6 -Fs=Pchs Beginning of the year 37601 End of the year 34673

Rate of change Фс=(34673/37601)*100-100=-7.7 -Beginning of the year Кс=41+79072.2+117188+37601=233903 End of the year Кс=41+76171.7+119109+34673=229995

Rate of change Кс=(229995/233903)*100-100=-1.6

According to the profit and loss statements for 2011, we can say that the year for the company was not productive, since the deviations of the main indicators - profit, cost and sales revenue are negative. However average number workers has increased. It is possible that negative deviations in the main indicators take place due to the fact that the executions under the last contracts with partners were paid later and were not included in the financial statements.

4. Calculation of TEP with a change in factors of production

Table 4 - changes in production factors for the project (option 8)

Indicators	Increase in indicators %	Indicators after increase
Sales revenue Vn
Cost price
Average number of employees
Average annual cost of fixed assets Kos
Average annual amount of working capital Kob
Average monthly salary
Equity

1.1307438+1307438*0.16=1516628

2. 984536+984536*0.12=1102680

3.327+327*0.05=343

4.309895+309895*0.14=353280 5.435213+435213*0.15=500495

6.17100+17100*0.14=19494

7.229996+229996*0.12=257596

Table 5 - Calculation of the main technical and economic indicators of the enterprise under the project (taking into account the factors of change)

	Indicators				changes
	Sales revenue, thousand rubles
	Average number of employees
	including workers
	Total capital, thousand rubles
	1) the average annual cost of fixed assets, thousand rubles.
	2) the average annual amount of working capital
	3) intangible assets
	4) capital investment
	5) Borrowed capital, thousand rubles.
	Total cost of production, thousand rubles
	Fixed costs, including
	1) depreciation deductions of fixed assets, intangible activity, thousand rubles. 0.05
	2) land tax, thousand rubles
	Conditionally variable costs, thousand rubles
	1) Labor costs (cp fund)
	2) contributions to the unified social tax, thousand rubles.
	Pension fund, thousand rubles 26%
	Social Insurance Fund of the Russian Federation, thousand rubles 2.9%
	Compulsory insurance fund against industrial accidents and occupational diseases 0,002%
	Compulsory Medical Insurance Fund 5.1%
	a) the federal compulsory insurance fund 3.1%
	b) Territorial Compulsory Medical Insurance Fund2%
	3) material costs
	Gross profit, thousand rubles
	Profit (loss) from sales, you felling.
	Profit (loss) before taxation, thousand rubles
	Income tax, thousand rubles
	Net profit (loss), thousand rubles
	Deductions to the reserve fund 5%
	Accumulation fund deduction 35%
	Consumption fund deduction 30%
	Contribution to the social sphere fund 20%
	Equity
	Authorized capital
	reserve fund
	accumulation fund
	consumption fund
	Social Sphere Fund

In the column "year" we transfer the column to the end of the year table 3

1. Data Vn in “project” position 1 table 4 Rate of change (Vn project / Vn year)*100-100 (1516628/1307438)*100-100=15.9

2. Data taken from table 4 point 3 Rate of change (N end of the year/N beginning of the year)*100-100 (343/327)*100-100= 4.8

3.Ko=Kos+Kob+Kkv+Kz Project Ko=353280+500495+20482+66240=940497 Rate of change Ko= (Ko project /Ko year)*100-100 (940497/831830)*100-100=13

1) Kos data table 4 item 4 Rate of change Kos=(353280/309895)*100-100=13.9

2) Data Cob table 4 point 5 Rate of change Cob=(500495/435213)*100-100=15

4. Data table 4 point 2 (or Cps + Cp) Rate of change C \u003d (1102680 / 984536) * 100-100 \u003d 11.9

4.1 Cps=Ca+Hz A)Ca=Kos*0.05 Project Ca=353280*0.05=17664 Rate of change Ca=(17664/15494.7)*100-100=13.9

4.1 Project ATP=17664+75=17739 Rate of change ATP=(17739/15569.75)*100-100=13.9

4.2 Sp=S-Sps Project Sp=1102680-17739=1084941 Rate of change Sp=(1084941/968966.2)*100-100=11.9

1) Project St = average monthly salary (table 4 point 6) * 12 months * average number of employees (table 4 point 3) St = 19494 * 12 * 343 = 80237 Rate of change St = (80237 / 67100.4) * 100-100 = 19.5

2) СSN= St*0.34 Project 80237*0.34=27280

Rate of change Csn (27280/22814)*100-100=10.3 -Np= St*0.26 Project 80237*0.26=20861 Rate of change Np=(20861/17446)*100-100=18.5 -Ns=St*0.029 Project 80237* 0.029=2327

Rate of change Hc=(2327/1946)*100-100=19.5 -Hco=St*0.002 Project 80237*0.002=160.4

Rate of change Нсo(160.4/134.2)*100-100=19.5 -Nm=St*0.051 Project 80237*0.051=4092

Rate of change Nm=(4092/3422)*100-100=19.5

2) Nm=Nmf+Nmt A) Nmf=St*0.031 Project 80237*0.031=2487 Change rate Nmf=(2487/2080)*100-100=19.5

B) Nmt = St*0.02 Project 80237*0.02=1604 Rate of change Nmt=(1604/1342)*100-100=19.5

3)Sm=Sp-St-Ssn Project Sm=1084941-80237-27280=977424 Change Rate Sm=(977424/879051)*100-100=11.1

5.Pv=Vn-C Project 1516628-1102680=413948 Rate of change Pv=(413948/322902)*100-100=28.1

6.Pp=Vn-C-sales and administrative expenses (Appendix B, position 030 and 040) Draft Pp 1516628-1102680-26180-47897=339871 Rate of change Pp=(339871/248825)*100-100=36.5

7. Pto = Pp + all income - all expenses (position 060-070 + 080 + 90-100 + 120-130 of Appendix B) Pto = 339871 + 401-1306 + 2110-11389 + 1506-16141 \u003d 315052 The rate of change of Pdo ( 315052/224006)*100-100=40.6

9.Pch= Pdo-Npr(position 150 of appendix B) Project Pch=315052-50641=264411 Rate of change Pch=(264411/173365)*100-100=52.5

10. Pchr=Pch*0.05 Project 264411*0.05=13220.5 Rate of change Pchr=(13220.5/8668)*100-100=52.5

11.Pchn= Pch*0.35 Project 264411*0.35=92544 Rate of change Pchn=(92544/60677)*100-100=52.5

12.Pchp=Pch*0.3 Project 264411*0.3=79323.3 Rate of change Pchp=(79323.3/52009.5)*100-100=52.5

13.Pchs=Pch*0.2 Project 264411*0.2=52882.2 Rate of change Pchs=(5288.2/34673)*100-100=52.5

14.Ks=Ku+Fr+Fn+Fp+Fs -Ku= application data A position 410 -Fn=Sa+Pn Project 17664+92544=110208

Rate of change Fn=(110208/76171.7)*100-100=44.6 -Fp=St+Pchp Project 80237+79323=159560

Tap counting. Course work “Calculation of the main technical and economic indicators of the work of a small enterprise. See what "Technical and economic indicators" are in other dictionaries

Small business and its role in the economic market. Organizational and economic characteristics of the enterprise. Calculation of TEP when changing factors of production, as well as the development of proposals to improve the efficiency of the object under consideration.

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