Planning of the main economic indicators of the enterprise. Main economic indicators of the enterprise. c) Analysis of the internal and external environment of the company

Economic indicators characterize the state of the economy, as well as its various objects and processes occurring within it at three times. In themselves, they represent one of the most popular today and - more importantly - effective tools that allow you to determine the state of the economy of a particular company or country.

The composition and structure into which economic indicators are divided are one of the most important objects of study of science, and at the same time represent its substantive element. This system includes a set of systematized characteristics that are interconnected and determine the state of the economy as a whole.

Grouping

Economic indicators in their structure are quite ramified and are divided into groups in accordance with a number of characteristics.

In accordance with the division of the relevant science into micro- and macroeconomics, generalized macroeconomic indicators are mainly distinguished, by which the economy as a whole is determined, as well as its various large parts and spheres. There are also microeconomic indicators, which mainly relate to the economy of various enterprises, firms, corporations and all kinds of companies.

What does the structure include?

According to their structure, economic indicators differ in:

absolute (which is quite often called quantitative);
volumetric;
relative (also called qualitative).

Absolute and volumetric indicators are expressed in monetary or natural units, that is, weight, pieces, length, volume or, for example, a certain currency.

At the same time, the relative economic indicators of an enterprise’s activity are the ratio of two indicators that have the same or different dimensions.

In the first case, dimensionless characteristics are considered, which indicate mainly the rate of change of a certain economic quantity or ratio, as well as the proportions of economic homogeneous quantities, which are subsequently obtained by comparing them and measured in percentage or fractional calculation.

In the second case, we are talking about dimensional indicators, according to which the overall rate of change of a given value over time is characterized, as well as the efficiency of using various resources and the sensitivity of the value in question in relation to a specific factor that determines its changes. For example, the performance indicator of automobile engines can be measured in accordance with the mass of gasoline consumed per kilometer of travel, while the return on invested capital indicator can be measured in accordance with the total number of products produced per each ruble invested.

What are they?

In the aggregate of relative economic indicators, by which the dynamics of various processes are determined, the indicators of growth and growth rates differ. Each of these types has its own characteristics.

Growth indicators

Economic indicators of an enterprise's activity, which determine the rate of growth, represent the ratio of the established amount of an economic product that was produced or consumed in a given time period to the amount that was produced or consumed in the previous period. In the vast majority of cases, it is customary to consider a quarterly, monthly, annual period, or simply certain dates. If during the studied time period there are no changes in the volume of the product, then this indicates that the growth rate is 1 or 100%, and any deviations already indicate a positive or negative change in this value.

Indicators of economic growth determine how the state of the economy changes, as a result of which they can also be called indicators of the state or change of the economy. Quite often, a group of such relative characteristics, which is used in compiled statistics, is formed through indices. The index itself represents the ratio of a certain parameter at a given moment to its basic value recorded at a certain time, taken as the basis. In other words, economic growth indicators take into account the index in order to characterize the relative value of a certain parameter in comparison with the base (starting) one, which makes it possible to understand how this value has changed over a specified time period.

Growth rates

Incremental indicators of economic efficiency indicate an increase in the quantity of a product sold, produced or consumed over a certain period of time to the quantity that is characteristic of the base period. If during a given period of time (for example, during a year) no changes in the volume of production are observed, then this indicates that the growth rate is zero, and any deviations already indicate the positivity or negativity of this characteristic.

By analogy with how speed indicators of economic efficiency are measured, in this case the measurement is carried out as a percentage or in shares. Based on physical analogies, they can be called “indicators of economic acceleration.”

Groups

Basic economic indicators are divided into a number of different groups depending on their definition, the location of their numerical values, and also what exactly they are used to solve.

Knowledge of calculation-analytical or simply calculation indicators is established through calculations based on certain mathematical dependencies and economic-mathematical models, and this determination is carried out using certain methods. Calculated and analytical basic economic indicators can often be used as initial ones in the process of determining planned or forecast parameters, as well as the effectiveness of implemented socio-economic programs.

The values characteristic of statistical, reporting or reporting-statistical indicators are based on the financial statements of companies, as well as the collection and processing of various statistical information, observations and sample surveys.

Standard technical and economic indicators in the majority of cases are established by management bodies, but they can also represent norms for the expenditure of resources that are allocated for the production of a unit of a certain product, as well as the consumption of various products or the performance of work. Indicators in the form of standards and norms also make it possible to determine accepted, specified ratios and proportions, including the rate of accumulation, profit, savings, taxation or remuneration.

Also, technical and economic indicators often intersect with scientific and technical indicators, indicating various achievements of science and technology.

In addition, socioeconomic averages are also used, which represent the average of a broad set of values. At the same time, you need to correctly understand that the average economic indicator does not necessarily have to represent the arithmetic mean of a group of homogeneous characteristics, as is often believed by people who are only familiar with economics from afar, as well as with modern mathematical and economic statistics.

Where are they used?

The composition that characterizes the indicators of economic development of companies is continuously updated and supplemented, and the available methods for its determination are also improved. The most widespread use of economic indicators today is found in planning, forecasting, management and analysis. The success of managing the economy, various economic objects and processes depends quite strongly on the range of indicators used, as well as the degree of completeness with which they can characterize the managed procedures. In addition, it also depends on how correctly and accurately the determination and analysis of economic indicators was carried out.

Formation system

Analysis of a company's economic activities is a detailed study of various economic indicators that can characterize various aspects of its work. In this case, various financial and economic indicators are grouped into a specific system in accordance with certain criteria. Thus, the system, which reflects the state of the company’s operation, is a set of interrelated values that allows us to fully characterize the property and financial position of the company, as well as determine its activities and results obtained.

Kinds

The economic indicators of an enterprise differ in two types: cost and natural. This division is carried out depending on what specific meters were used in the process of calculating these parameters.

Cost indicators today are the most common type, as they allow us to generalize a variety of economic phenomena. For example, if a company in the process of its work prefers to use various types of materials and raw materials, then in this case, in order to determine the generalized amounts of receipts and expenditures, as well as to understand the balance of these items of labor, it is necessary to use systemic economic indicators of activity.

Natural indicators can be called primary, while cost indicators are secondary, since the calculation of the latter can only be carried out on the basis of the former. At the same time, there is a certain number of economic phenomena that can be expressed exclusively in cost terms, and in particular, this applies to distribution costs, the cost of various products, profit and many others.

In addition to natural parameters that express a specific amount of material assets in natural units of measurement, the calculation of economic indicators is also carried out on the basis of conditionally natural indicators. With their help, you can summarize the volume of various types of similar products that are manufactured by a given organization. For example, in the canning industry, all manufactured products can simply be expressed in conventional cans, and such a can, which differs in certain sizes and capacity, will be considered as a conventional unit, and any other similar product, even of different sizes, will ultimately be converted into such a conventional jar. This is how the total volume of goods is expressed in so-called conditionally natural indicators.

There is also a division into quantitative and qualitative, depending on which aspect of economic processes, phenomena and operations will be measured in the specific case under consideration.

Among other things, economic indicators are divided into two types - specific and volumetric, depending on the reduction.

Thus, for example, sales volume, output, profit and cost of goods are volumetric indicators that characterize the volume of a certain economic phenomenon. In this case, volume indicators are primary in this case, while specific indicators are secondary. The calculation of specific indicators is carried out on the basis of volumetric ones and, for example, the cost price and the final cost of products are volumetric characteristics, while the ratio of one indicator to the second, that is, the cost of each ruble of marketable products, will already be called specific indicators.

How is the activity of the enterprise reflected?

The division of economic indicators is carried out in accordance with those areas of the company’s activity that are characterized by them. For example, there are parameters that determine the profitability, profitability or profitability of a particular company. In this case, the main indicator that will indicate the profitability of the organization is the ratio of the net profit received by it over a certain time period to the average amount of established capital.

The profitability of an organization is defined as the ratio of the profit received from a certain production activity to the sales revenue that was generated during the same period.

Profitability indicators in this case are relative profit values. It is worth noting that there is a whole system of such parameters, and in particular, return on assets is quite important in this case. There are other indicators available, but they generally represent a variety of ratios of profit to capital invested or to production costs.

A fairly important indicator that allows us to characterize the financial condition of a company is working capital turnover. If we talk about the most important parameters of turnover, then in this case we will already consider the duration of one revolution, expressed in days, as well as the total number of revolutions over a certain period.

An increase in the turnover rate of working capital indicates that the company is strengthening financially, as well as increasing the efficiency of use of funds and increasing business activity.

Chapters" 4
4 x Planning: concept, types of plans, indicators and techniques
Planning is a special form of activity aimed at developing and justifying a program for the economic development of an enterprise and its structural units for a certain (calendar) period in accordance with the purpose of its operation and resource provision.
Thus, planning makes it possible to take into account as much as possible all internal and external factors that provide optimal conditions for the development of the organization. Being the basis for the effective operation of an enterprise, it performs the following functions: promotes the rational use of limited resources; establishes optimal indicators of economic activity with subsequent monitoring of their dynamics; identifies strengths and weaknesses of activities; influences the degree of adaptation of the organization to changes in the external and internal environment; coordinates the goals and objectives of the enterprise and its individual divisions; improves coordination of performers' actions.
In the activities of microeconomic subjects, they use yans, which are classified according to different criteria. Some of them are presented in table. 4.1.
The planning process includes the following stages: organizational (determination of final and intermediate goals, setting tasks whose solution is necessary
achieving goals); analytical (analysis of external and internal conditions and Resources for completing assigned tasks); forecast (determination of methods for planning target indicators); control (monitoring the progress of the plan and its adjustment).

226 Management and Economics of Pharmacy Table 4.1. Main types of plans
a brief description of
Covers the economic activity of the enterprise as a whole, without dividing into income and cost centers. They specify the performance indicators of a specific structural unit (branch, department) or additionally allocated cost and income centers (for example, by assortment, types of customers, types of activities, etc.)
Compiled in the context of key trade indicators (trade turnover, income, expenses, etc.) ’
Represents a forecast of the sources and amounts of financial resources, as well as the direction of their expenditure
Related to the supply of goods and assessment of the use of inventory. Aimed at the development of social programs of the enterprise (in relation to personnel)
Makes it possible to plan the directions of financial investments and their profitability
Includes planning of the components of the marketing mix, demand, etc. Depends on the set of functions covered by the planning procedure (for example, it can be a separate production plan, management plan, legal plan, assortment plan, development plan, etc.) Developed for a period of more than 5 years
Covers a period from 2 to 5 years
Determines directions and indicators for the next year
The presence in the forecast plan, which includes past trends, phenomena, usually increases the accuracy of the decision made, i.e. the forecast becomes, as it were, part of the plan, the initial stage of its justification. Forecast and plan, as derivatives of economic foresight, have in their nature both much in common and their own characteristics. Some distinctive features of the forecast and plan are presented in Table. 4.2.

Signs
comparisons
method of operating information about the future and achieving the intended result
Indicators, the implementation of which depends on the activities of the team
Mandatory execution, established procedure, deadlines and means of execution
Indicators and phenomena (economic development, demographic situation, etc.) both dependent and independent of the organization’s activities
offensive
L2. Some distinctive features of the plan and forecast
In the practice of functioning of a pharmaceutical trade organization, planning is an activity of the highest order. The conditions for its effectiveness are: the competence of the persons drawing up the plan, vesting them with appropriate powers and resources; involving those implementing the plan in the process of discussing it; flexibility and adaptability of plans to changing external and internal environments.
From the Point of View of Forecasting the prospects for an organization’s activities in different time intervals, two levels of planning deserve special attention:
strategic and current (tactical or operational).
I
Global planning is the managerial process of creating and maintaining a correspondence between the goals of an enterprise and its potential capabilities.
The strategic planning process can be divided into several stages:
development of an enterprise program, i.e. economic policy representing a single direction. The program of a pharmaceutical organization in a developed competitive environment should be focused on meeting customer needs, expanding the market, improving sales technologies, etc.;
formulation of goals and objectives in the form of specific Kf4 quantitative indicators aimed at the implementation of program settings. Goals, as a rule, are formulated in terms of economic indicators: turnover, expenses, profitability, market share, number of branches, number of assortment positions - external analysis, taking into account the impact of a complex of external macro- and microenvironment factors, create opportunities and threats for further functioning! . van iya'
IV - internal analysis of economic and financial activity. ity, allowing to identify the strengths and weaknesses of the Organization, as well as to determine the possibility of attracting or redistributing resources to improve the efficiency of activities;
V - formulation of the enterprise growth strategy
Organizational growth strategies can be developed in different directions. The most relevant in a mixed economy are competitive strategies
Competitive strategy is the area of theory and practice of preparing, planning, adapting and conducting economic and financial activities in a competitive environment, studying the laws of competition and developing methods and forms of behavior.
The main types of competitive strategies are M. Porter's competitive strategies; strategies identified on the basis of biological theory; strategies corresponding to the types of competitive relations in the market (monopoly, oligopoly or monopolistic competition); strategies that determine business development with an eye to the future. il Modern classic of the theory of market competition w. Porter proposed that, over the long term, a firm's ability to establish a strong market position will be the primary determinant of competitive advantage. UH described three basic strategies through which a firm can achieve lasting competitive advantage: 25

further A.J. Thompson Jr. and A.A. Strickland, M. Porter’s classification of strategies, proposed “a best value gene strategy, the goal of which is to provide the recipient with greater value for those
tl'teg)esn behavioral approach to identifying competitive strategies. Thus, in his book “Convention: Theory and Yaktika” A.V. Yudanov, using the classification of L.G. Ramensky came up with 4 strategies: violent (“force”) - a competitive strategy based on reducing costs. The three main types of violent firms, due to their gigantic size and economic power, received in science the original names of “proud lions”, “mighty elephants” and “sluggish hippopotamuses”; five-point (“niche”) - a competitive strategy consisting in the release of a limited number of highly specialized high-quality products.
For their ability to defeat more powerful competitors not by force, but by skill, firms adhering to this strategy were called “cunning foxes”; commutative (“adaptive”) - a competitive strategy that involves the most flexible satisfaction of small-scale (local) market needs. Firms that use this strategy are often called “gray mice”; explerent (“pioneer”) - a competitive strategy focused on radical innovations. Firms engaged in risky pioneering business are called “first signs.”
The first 3 strategies of biological types coincide with the types of Porter strategies: the violent strategy corresponds to the cost leadership strategy, the patent strategy corresponds to the strategies of dnf(] juncture and focusing, the commutative strategy corresponds to the strategy of Focusing on the local market segment. Fundamentally new in relation to Porter’s classification is the ex-Nlerent strategy.
In practice, enterprises use many strategies, most of which are combinations of different strategies. The reason for this diversity is the multifaceted aspects that have to be dealt with when gaining or defending a competitive position, in the large number of competitive markets and competitive conditions.
The tool for implementing the strategic plan are current plans that are designed to solve specific

m«*yats*> On a limited time period (year, quart^
planning is carried out through the development of a complex of interrelated plans for the most important sections of trading activity and serves as the basis for the op^1 ™GZYAI™OGO Management of the enterprise. Comprehensive annual plans for the current activities of an enterprise As a rule, include the following main sections:
And the turnover plan; pp!N D°H°DOV FROM the main and OTHER types of activities;
And the plan for distribution costs;
And the profit plan;
A financial plan;
A plan for the development of material and technical bases A plan for the social development of the enterprise
However, the organization's current plan is complex in nature, which not only involves the development
equal parameter of each section, but also prejudicial
ZiGyu1?STSHI calculated indicators that complement and reveal the essence of these parameters. For example, such an important component of the current plan as goods turnover includes, in addition to its total volume, on^S^Sj:
MANPT^TSTRUCTURES’ calculation of IF inventory and the object of receipt of goods to the enterprise. Along with this, the planned indicators of trade turnover should be increased.
GLMGP^AKIZATIONS “specific periods of the year (quarters, months). Such specification of planned calculations of various indicators is carried out within the framework of each section “L™**1 the plan finds its direct expression of certain indicators. Correct calculation, „ L justification of indicators predetermine the scientific level and efficiency of planning
hР«пьЭ~^.SKIM indicators of pharmaceutical activity
commercial trade organization include: turnover (sales volume); gross income (trade overlay) expenses and costs (expenses); inventory and other working capital*
‘ also?PPRRLbmL from T°RG0V0Y (main) activities, and ~“"reiR|GNNYE AND NON-REALIZED income;
All economic indicators are interconnected and interdependent, however, the information containing data on each indicator is specific both in terms of volume, X and method.
I will give it receipt and processing.

Planning principles represent specific methods and methods of economic calculations used in the development of individual sections and indicators of the plan, their knowledge and linkage. When choosing specific planning methods, the following factors are taken into account: duration of the second period; features of calculating the planned indicator - >security of initial information and the possibility of its use; Availability of an appropriate technical base for information and calculations; level of qualifications of employees.
To obtain forecast values for individual indicators of the economic activity of a pharmaceutical trade organization, the following methodological and methodological techniques can be used.
d 1 The balance sheet method involves the use of balance sheets in planning, the purpose of which is to link the material and labor resources available to the enterprise with the actual need for them. Balance sheet calculations are used when planning the receipt of goods at the enterprise, based on the forecasted turnover and the amount of initial and ending inventories.
The classic formula of the commodity balance is:
he + p = P + ok>
Ide Oi, Ok - balances of goods at the beginning and end of the period; P - receipt; R - consumption.
Ppimep Calculate the receipt plan in value terms For a pharmaceutical organization that has completed a wholesale operation, where are the planned balances at the beginning of the period “PJH”
b., at the end of the year - 10 million rubles, planned turnover for the year in
Ta^.GanTiotiaTroYim using the formula
commodity balance:
Ohm
Hence P = P + 0K“0
Of particular importance are balance sheet calculations of financial indicators, for example, the balance of payments, where means of payment are correlated with payment obligations; financial plan of the enterprise (balance of income and expenses), which ensures correspondence between the sources of the formation of the enterprise's income and the directions of their use.
Regulatory methods (or methods of technical and economic calculations) are based on the application of standards and Sko"
Economics™ standards for the consumption of material resources of the organization. The standards used are of 3 types: ate? industry-specific and special, used separately? enterprises. Uniform standards are applied in all ogras activities> for example, payment for utilities Hannri?RUieHHfl’ ELeK1R°EneR™I ETC.), rates of most taxes, in practical pharmaceutical activities? organizations also use industry standards n? example of loss standards within the limits of natural loss"
ALCOHOL’ narcotic lie
military means, the size of trade markups for life-sustaining and essential medicines and Tonopma™?nSH a condition for the successful use of norms and? PLANNING involves their periodic revision in connection with changing working conditions and the growth of its technical equipment. R M
Normative methods can be used for op- ?“?NEEDBNOS™ in strictly standardized and specific
slave&v
I?? ?OR the planned number of calls to the pharmacy for the year is the standard workload per employee - 49,920 cases -
Workflow026 27APIZATION works daily from 8.00 to 22.00. Calculation of the number of pharmaceutical workers:
432,000: 49,920 ~ 8.65 units.

r’fSoD -Actual data on the analyzed indicator? third periods (as a rule, if planning is carried out for a year, then the previous analytical period is at least 3-5 years), determination of expected data for the current period; construction and analysis of dynamic or momentary rows, graphs, diagrams. The construction of dynamics rads is achieved by arranging the indicator values for the analyzed period in chronological order. This helps to systematize the material and creates conditions for better visibility and clarity. In the theory of statistics, several types of dynamics are distinguished. Indicators characterizing a value at a certain point in time (beginning, co-
called ^ozhsnt/іьш^T^Purpose^moméitnogo
series is characterized by the fact that each subsequent indicator fully or partially includes the previous one, so it is impossible to summarize the indicators of the moment series. However, the difference in indicators or the average indicator of the moment series has a certain economic significance. Indicators characterizing the value of w, over a long period of time (year, month) are called methodological. In accordance with this, a dynamics series CONSISTED OF such indicators is called periodic. Indicators of a periodic series, as a rule, can be summed up and a new dynamics series can be obtained, each indicator of which characterizes a value over a longer period of time,
calculation of relative growth indices or growth rates
identifying trends in relative
calculation of the average annual growth index or growth rate, Determination of the target indicator based on the data of the current period, taking into account the identified effective indicator or average annual growth index (or growth rate)
Example. Using the method of dynamic n^a3a^Jf^ gGis - trade turnover plan (in monetary units - monetary units) for the year and using

turnover. „
goods, year C: price index of the year C - G080 G 3 = 360 dan el" I) We work out chain indices of growth (decrease) by pіп on IapreS^tsYuy?G° trade turnover indicator in comparable prices^
380: 300 = 1.27 and 360 380 ~ 0.95. We find the average indicator of the trade turnover growth index using the arithmetic mean formula: (1.27 + 0 95) * 2 = 1 PI Based on the average in~ none #000000;margin:0pt 75pt 0pt 75pt;padding:1pt 4pt 1pt 4pt;">
\
P N
(product consumption -
sale and other
v consumption) L
by itselfaSprotsGT^SS„TaTIV ™®aP°o6oRot represents a sling of ownership of the goods in exchange nya^0^ Lies >*4™ vapent. Thus, on Mak-,mvnf>,LI The monetary equisum of all purchase transactions is not defined as time and at the same time as "™^klOGOROV 33 a given period of retention of goods To^^"°and~ey "Riob- which exists balance connection (scheme "®" "ЄВДУ

Trade turnover is also closely related to such economic indicators as demand, gross and net profit, waste, labor productivity, etc. One of the strategic regulation of trade turnover involves achieving a balance between demand and sales growth > I growth in the amount of inventory > I growth in demand.
In the activities of a pharmaceutical trading enterprise (at the micro level), turnover is also considered virtually synonymous with sales.
Trade turnover is the volume of sales of goods and provision of services in monetary terms for a certain period. (GOST R 51303-99 “Trade. Terms and definitions” -)
Trade turnover as an indicator of market statistics is used in assessing its conditions (a set of signs characterizing the current state of the economy) and is considered as an indicator:
the scale of the organization's activities;
monetary proceeds of a pharmaceutical enterprise for goods sold;
the amount of money spent by buyers on the purchase of goods and services;
* consumption of commodity mass.
Trade turnover can be measured both in value (monetary) units and in physical terms. In cost units, its value is defined as the product of the price of a unit of goods or services (P) by the quantity of goods sold (Q):
Turnover = P * Q
Trade turnover can be structured, i.e. divided into distinct components using various prizes. Thus, in accordance with the nature of consumers, retail and wholesale trade turnover are distinguished. 28
Retail turnover includes the sale of consumer goods to the population for personal, family, and home use, as well as organizations (hospitals, sanatoriums, kindergartens, schools, etc.), through which joint consumption of goods is carried out
The turnover of a wholesale pharmaceutical enterprise may consist of the amount of sales of pharmaceutical assortment goods to: other drug wholesalers; enterprises - manufacturers of medicines1 pharmacy organizations and individual entrepreneurs holding a license for pharmaceutical activities; treatment-and-prophylactic and other organizations within the allocated allocations
The turnover of a retail pharmaceutical organization may include the sale of pharmaceutical products: to citizens at their own expense; decreed groups of the population at the expense of sources of financing free and preferential leave; treatment-and-prophylactic and other organizations within the allocated allocations
The distribution of individual goods and services in the total volume of their sales, expressed in relative quantities: specific weight (shares) or ratio of goods (services) allows us to get an idea of the commodity structure of trade turnover.
The product structure of pharmaceutical trading enterprises can be presented in groups in accordance with the product nomenclature (medicines, dressings, patient care items, medicinal cosmetics, homeopathic remedies, dietary foods, etc.), method of sale (prescription, over-the-counter) , demand dynamics (products with growing, neutral and falling demand).
From a marketing point of view, the structure of the sale of goods and services reflects market segmentation, allowing one to evaluate the effectiveness of diversification processes, and is also an integral element of the organization’s competitiveness characteristics.

Table 1.2 Farm production resources

From Table 1.2 it is clear that during the period under review only the total land area did not change, which cannot be said about other indicators. The decrease in the average annual number of workers was due to the dismissal of workers at their own request. During this period, the economy was experiencing a crisis. The reduction in the average annual cost of fixed assets turned out to be very significant. The average annual value of fixed assets has almost halved, which explains the difficult financial situation of the economy. The average annual livestock population has not changed significantly.

Table 1.3 presents the main indicators of farm activity. The volume of agricultural production is one of the main indicators characterizing the activities of agricultural enterprises. The volume of product sales, the level of its cost, the amount of profit, the level of profitability, financial position and other economic indicators depend on its value.

To assess the level of labor productivity in agriculture, a system of indicators is used: general, partial, auxiliary and indirect. The most general indicator of labor productivity is the output of gross output per average annual worker. Its value depends not only on the average daily and average hourly output, but also on the share of production workers in the total number of farm workers engaged in agricultural production, the number of days worked by one worker per year and the length of the working day.

Profitability indicators characterize the efficiency of the enterprise as a whole, the profitability of various areas of activity (production, business, investment), cost recovery, etc.

During the reporting year, the gross output of crop and livestock production changed downward by 1% in general. Cash revenue from product sales increased significantly by 37%.

Analyzing the data presented in Table 1.3, it is clear that gross agricultural output and cash receipts have increased. In 2007, a noticeable profit was received from the sale of products due to increasing competition, reducing costs for road transportation and equipment maintenance. Therefore, the profitability indicator characterizing the efficiency of the enterprise as a whole in 2007 turned out to be negative compared to the previous year.

Table 1.3 Main indicators of farm activity

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Gomel college-branch of educational institution

Belarusian State University of Transport

COURSE WORK

Discipline: Organizational Economics

Planning of enterprise economic indicators

Student of group I-21

Maksimenko Olesya Valerievna

Teacher Moskovina A.Yu.

Introduction

1. Development of enterprise development forecasts

1.1 Enterprise development forecast: general characteristics, development organization, content

1.3 Practice of developing and implementing forecasts for the development of industrial enterprises

2. Calculation of planned performance indicators of the enterprise

2.1 Enterprise cost planning

2.1.1 Planning of material costs

2.1.2 Enterprise personnel planning

2.1.3 Planning labor costs

2.1.4 Calculation of payroll contributions

2.1.5 Calculation of the cost of fixed assets

2.1.6 Calculation of depreciation of fixed assets

2.1.7 Calculation of other costs

2.1.8 Estimating costs

2.2 Calculation of enterprise performance indicators

2.2.1 Determination of unit price

2.2.2 Calculation of enterprise performance indicators

Conclusion

List of sources used

Appendix A: Cost Structure

Appendix B Production calendar for 2016

Appendix B. Unified tariff schedule

Appendix D. Key indicators of enterprise development for five years

INTRODUCTION

In modern conditions, the domestic market is characterized by high rates of development, flexibility and wide diversification. To operate successfully, industrial enterprises need to take into account the characteristics of a market economy and its dynamism, putting forward the competitiveness of their products as a priority. The main economic goals of enterprises in market conditions are increasing production efficiency, maximizing profits, conquering new markets and meeting the needs of the team. At the same time, the influence of the economic risk factor increases, the advantages of free pricing and the possibility of independent choice of suppliers by the enterprise appear.

Despite the fact that many industrial enterprises, focusing on the requirements of a market economy, are transforming their existing management system, the forecasting function is still not given due attention. At enterprises, in the process of creating forecasts, intuitive assumptions and non-alternative technical and economic calculations prevail, at best for a very limited number of indicators. In addition, such calculations are based on the implicit assumption that the existing dependencies between the elements of the predicted system are strictly determined, as a result of which elementary mathematical procedures are used that miss trends and the influence of significant factors. In this regard, obtaining forecast data at enterprises is often unsystematized and spontaneous.

One of the main functions of managing an industrial enterprise is also planning its development with subsequent monitoring of the implementation of adopted plans. In the current market system, the main requirement for effective management is planning the coordinated work of all divisions of the enterprise, ensuring the dynamic development of the organization and optimizing the costs of the enterprise.

Thus, forecasting and planning the development of an enterprise is very relevant and significant for ensuring the socio-economic development of the economy.

designed for both long-term and short-term prospects. Obviously, the more accurately future development results are determined, goals are outlined, mechanisms and methods for achieving them are developed, the more confidently the current management is carried out, the more effectively problems are solved, therefore this topic of the course work is relevant at the present time.

The object of the course research is the process of forecasting and planning the development of an enterprise.

The subject of the study is the structure and content of enterprise development forecasts.

The purpose of the course work is to consider the essence of the enterprise development forecast, reflect the main indicators of the enterprise’s financial and economic activity in the forecast period, show the real opportunities for economic growth, and outline the essence of the proposed measures to implement the forecast.

To achieve this goal, it is necessary to solve the following tasks:

Provide a general description, organization of development and content of the enterprise development forecast;

Consider the content of the main sections of the enterprise development forecast;

Describe the practice of developing and implementing forecasts for the development of industrial enterprises.

This course work examines the issues of developing forecasts for the development of an enterprise and planning the economic indicators of an enterprise.

1 . Development of enterprise development forecasts

1.1 Enterprise development forecast: general characteristics, bodyAnddevelopment, content

Setting long-term goals for enterprises that are legally independent, but managed by a higher authority, can be, and in most cases is currently carried out in the Republic of Belarus, in the form of developing forecasts for their development for certain periods of time. The structure and content of enterprise development forecasts can be different and depend on many factors, such as development goals and, accordingly, assignments of a higher management body, the state of the external and internal environment, the industry of the enterprise, etc. However, in any case, to ensure methodological and methodological unity, their development should be guided by normative materials recommended by national policy-making bodies. For example, in the Republic of Belarus, the development of enterprise development forecasts is carried out for 5 years and is regulated by the Recommendations of the Ministry of Economy and amendments and additions to them.

A 5-year development forecast for an enterprise of any form of subordination is a system of scientifically based guidelines, main directions and parameters of its development for the future, the labor, material and financial resources required for this, as well as organizational and technical measures to ensure the achievement of the intended goals.

The initial basis for developing forecasts for the development of enterprises is:

Assignments of a higher (sectoral or territorial) governing body, which, in turn, are based on the main indicators of the development of the corresponding system (for example, industry, state corporation, holding, concern, territorial government bodies, etc.) and are developed in accordance with the Social economic development of the country for the next five years;

Analysis of the current state of the enterprise, the main factors of economic growth and assessment of their impact on the development of the enterprise in the forecast period.

The basis for developing a development forecast for an enterprise is an order from its manager, which determines:

Responsible for the development of the development forecast, the reliability of the data used in the calculations, informing the management body about the progress of the development and implementation of the forecast, making the necessary changes and additions to it;

The mechanism of interaction between the structural divisions of the enterprise when developing a forecast, analyzing the progress of its implementation and making the necessary changes and additions to it;

Possibility of involving other legal entities (consulting organizations, etc.) in the development of the enterprise development forecast;

Development timeframe.

The enterprise development forecast is compiled taking into account the specifics of its current (operational), investment and financial activities. When developing it, the reliability of the source data must be ensured and, if necessary, confirmed by relevant documents. The recommended interval for displaying information is one year. Calculations are made in national currency (in current prices).

When developing development forecasts, it is recommended to use development methods characteristic of an active forecast: mathematical statistics, linear and dynamic programming, technical and economic calculations using aggregated standards, system-structural analysis, program-target analysis, balance sheet analysis, etc.

In structure, the enterprise development forecast for 5 years includes a title page, content, narrative, appendices, reference and other materials. The descriptive part of the forecast should include the following sections:

Assessment of the current state of the enterprise.

Determination of factors and conditions for effective development of the enterprise.

Justification of goals and objectives, identification of the most important directions, guidelines and parameters of economic growth.

Determination of measures to achieve development forecast indicators.

Investment and innovation plan.

Forecasting financial and economic activities.

1.2 Contents of the main sections of the enterprise development forecast

Summary. The purpose of this section is to present in a concise and accessible form the essence of the development forecast, reflect the main indicators of the financial and economic activity of the enterprise in the forecast period, show the real opportunities for economic growth, and outline the essence of the proposed measures to implement the forecast.

The summary is compiled at the final stage of developing the development forecast, when there is complete clarity on all its sections.

Assessment of the current state of the enterprise. The content of this section is an analysis of the state of the enterprise in the pre-forecast period in order to identify its economic, scientific and technical potential. It is recommended that the analysis be carried out over the previous five years.

Scientific, technical and production potential of the enterprise and their compliance with world achievements;

Assessment of product sales in domestic and foreign markets and the effectiveness of marketing activities;

Dynamics of production structure and efficiency;

Efficiency of use of state property under economic control or operational management;

The degree of provision with basic types of resources and the efficiency of their use.

Determination of factors and conditions for effective development of the enterprise. The purpose of this section is to carry out a scientifically based forecast of expected trends in the further development of the enterprise.

Focuses on:

Determining the main directions of innovative activity of the enterprise;

Assessing the prospects for the application of new scientific and technical discoveries, as well as the feasibility and possibility of acquiring licenses, patents, know-how;

Forecasting demand for products;

Forecasting the level of competition in the industry, in the domestic and global markets;

Forecast for the development of product markets;

Forecasting product quality requirements;

Identification of trends and patterns of production development and problems to be solved in the forecast period;

Assessing the prospects for the use of new types of raw materials and materials;

Assessing the possibilities of meeting production needs for basic types of resources: material and raw materials, fuel and energy, labor.

Justification of goals and objectives, identification of the most important directions, guidelines and parameters of economic growth. The purpose of this section is to briefly formulate the desired state of the enterprise in the future. Therefore, this section defines the fundamental guidelines for the development of the enterprise in the forecast period. It is recommended to limit the number of fundamental directions of enterprise development. They should be oriented, first of all, to a qualitative change in the parameters of the economic growth of the enterprise. These include:

Target indicators for growth in production volume and exports of products;

Indicators of renovation of fixed assets, growth of investments, reduction of energy intensity;

General indicators of resource use efficiency.

Determination of measures to achieve development forecast indicators.

This section of the forecast consists of the following subsections:

Description of the main measures to achieve the development forecast indicators;

Modernization activities for five years;

The expected effect of implementing measures to achieve the development forecast indicators.

The subsection “Description of the main measures to achieve the development forecast indicators” provides, firstly, a description of the planned organizational and technical measures, the implementation of which depends on the enterprise’s own efforts (micro-level measures); secondly, proposals for the implementation of intra-industry and inter-industry activities. It is recommended to develop activities:

On the introduction of new equipment and technology;

Expansion of sales markets;

Release of new competitive products;

Resource saving;

Development of labor potential, etc.

The subsection “Modernization measures for five years” is developed when planning modernization at the enterprise in the forecast period. Includes a list of specific technical, organizational and economic measures for modernization, indicating for each measure the implementation time frame, the amount of funding (including by stages and years) and those responsible for their implementation.

The subsection “Expected effect from the implementation of measures to achieve development forecast indicators” provides aggregated calculations and justification for the economic effect from the implementation of planned measures, including modernization.

Investment and innovation plan. As a section of the enterprise development forecast, the investment and innovation plan includes:

List of investment projects implemented in the forecast period, their brief description, implementation time and cost;

The need for investment for each year of the forecast period, as well as sources of financing;

The main results of the implementation of investment projects and indicators of their effectiveness.

The innovative part of this section of the forecast provides for the development of measures to restructure production, improve the production structure, introduce new technologies, mechanize and automate production, save raw materials, materials, fuel and energy, etc.

Forecasting financial and economic activities . The purpose of this section is to substantiate the optimal development option for the enterprise, allowing for maximum financial results. When writing this section, it is recommended to focus on assessing changes in the financial and economic activities of the enterprise, possible risks and identifying measures to reduce their consequences.

1.3 Practice of developing and implementing forecasts for the development of industrial enterprises

Considering the practice of developing enterprise development forecasts, it should be noted that:

1) the actual structure of enterprise forecasts often differs from that recommended by the Ministry of Economy of the republic;

2) according to the requirements of industry and territorial government bodies, enterprise development forecasts for five years are filled with specific calculations of enterprise performance indicators for all years of the forecast period. In particular, the following calculations are performed:

Programs for the production and sale of products in kind;

Product sales programs in value terms;

Programs for the production and sale of consumer goods in kind;

Export production volumes, import volumes.

Costs of raw materials and supplies;

Requirements for labor resources and expenses for remuneration of employees;

Costs of production and sales of products;

Indicators of production and financial activity;

Volume of investments in fixed capital.

A list of the most important investment projects and an action plan are also drawn up to ensure the achievement of target development parameters. As a result, the development forecast turns into a five-year plan.

However, it should be noted that to make calculations of the specific volumes of production of the i-th product, the costs of its production, etc. five years in advance in a market (or transition) economy, as noted above, is unrealistic. Demand for specific types of products, prices for raw materials and finished products changes daily. Therefore, the above calculations of enterprise performance indicators are essentially of a formal nature; in the future, they are constantly recalculated not only by year, but also during the i-th year. Moreover, such content of the forecast contradicts its essence, since the forecast, by definition, as stated above, is a system of scientifically based guidelines, main directions and parameters for the development of an enterprise for the future.

In our opinion, it is possible to establish specific development parameters in the form of absolute indicators in the enterprise development forecast:

In certain areas, which, due to current circumstances, are now customary to be measured in foreign currency (for example, labor productivity (output) per worker, calculated by value added (in USD); average monthly wage (in USD) ); volume of investment, including in fixed capital);

For individual indicators measured in physical terms (for example, energy consumption per unit volume of production, etc.).

For other areas of enterprise development, forecast parameters should be set in relative terms (in the form of rates, levels, shares, etc.), as provided for by the Recommendations of the Ministry of Economy of the Republic of Belarus. That is, the forecast in terms of content should be as close as possible to the strategic development plan of the enterprise, set guidelines and directions for the development of the enterprise.

Forecasts for the development of enterprises are used in the future to develop business plans for the development of enterprises for the year. This ensures compliance with the principle of planning continuity. When developing business development plans for enterprises for the year, an analysis is carried out of the implementation of enterprise development forecasts for the previous period, i.e. Essentially, constant monitoring is carried out over the implementation of the enterprise development forecast. However, if necessary, in agreement with a higher authority, the necessary changes can be made to the enterprise development forecast.

2. Calculation of planned performance indicatorsenterprises

2.1 Enterprise cost planning

2.1.1 Planning of material costs

Costs for raw materials and materials are calculated using the formulas:

Z s = N rs · K unit · C s (2.1.1.1)

Z s = 57819·5.3·16500 = 5056271550 rub.

where K unit is the number of products produced, pcs;

Нрс - rate of consumption of raw materials for the production of a unit of product, m 3;

Ts - price of raw materials, rub.

Z m = N rm · K unit · C m (2.1.1.2)

Z m = 2.3·57819·10300 = 1369732110 rub.

where Nrm is the rate of consumption of materials for the production of a unit of product, kg.

C m - price of materials, rub.

The installed power of consumers is determined by the formula:

(up to tenths) (2.1.1.3)

M c = = 277.5 person-hour.

where T is the total labor intensity of the production program, person-hour;

Let us determine the total labor intensity of the production program using the formula:

T = t K units (2.1.1.4)

T = 3.00 57819 = 173457 man-hour.

where K unit is the number of products produced, pcs; t - labor intensity of production per unit of production, man-hour.

Let's calculate the nominal working time fund per worker

F nom = (366-102-9)? 8-9 = 2031 h

Calendar number of days in a year, days;

Number of days off per year, days;

Number of holidays per year, days;

Shift duration, hours;

Pre-holiday hours, h.

Indicators D k, D v, D p, D pch are taken according to the production calendar for the current year. Let's determine the useful fund of working time:

where L is loss of working time for study leaves, performance of government duties, etc., 14%;

F nom - nominal working time fund of one worker, h;

Electricity costs for production purposes are calculated using the formula:

RUB 5,606,819

where M c is the installed power of consumers (0.16 kW per 100 person-hour);

F floor - useful working time fund, h;

Kz - equipment load factor (0.7);

Kpd - efficiency factor (0.85);

C el - price 1 kW/hour (1652.2 rubles).

Calculation of material costs for production:

MZ = 5056271550 + 1369732110 + 5606819 = 6431610479 rub.

where З с - costs of raw materials, rub;

Z m - costs of materials, rub;

Z el - electricity costs, rub

2.1.2 Enterprise personnel planning

The number of main production workers at the enterprise is calculated using the formula:

N p = = 90 work.

T - total labor intensity of the production program, man-hour;

F floor - useful working time fund for one worker, h;

K v.n - coefficient of fulfillment of production standards, we accept 1.1.

The number of auxiliary workers is calculated as a percentage of the number of main production workers, using the formula:

N in = 90·11 = 10 work.

where k in - % of auxiliary workers at the enterprise, %;

The number of managers is calculated as a percentage of the number of main production workers, using the formula:

N hands = N r k hands (2.1.2.3)

N hands = 90 6 = 5 hands.

where k hands is % of managers at the enterprise, %;

The number of specialists is calculated as a percentage of the number of main production workers, using the formula:

N sp = N r · k sp (2.1.2.4)

N sp = 90·3 = 3 special.

where k sp - % of specialists at the enterprise, %;

Calculation of the number of MOP (junior service personnel):

N MOP = Np · k MOP (2.1.2.5)

N MOP = 90·2 = 2 people.

where k mos - % mos at the enterprise, %.

The total number of employees is calculated using the formula:

N total = Nр + Nв + Nрк + Nп + N mop (2.1.2.6)

Ntotal = 90+10+5+3+2 = 110 workers.

where N p - the number of main production workers, slave;

Nв - number of auxiliary workers, people;

Nruk - number of managers, people;

Nsp - number of specialists, people;

NMOP - number of junior service personnel.

2.1.3 Planning labor costs

It is necessary to distribute the number of main production workers by category. To do this, we will build table 2.1.3.1 in which the percentages are the initial data for the option.

Table 2.1.3.1

Distribution of workers by category

Calculation of the average tariff category using the formula:

(up to tenths) (2.1.3.1)

where i cf is the average rank;

i - rank;

Number of workers by category, people.

Calculation of the average tariff coefficient according to the wage scale of employees.

(up to hundredths) (2.1.3.2)

Ktsr = 1.57-(1.57-1.35)·(4-3.2) = 1.39

where K tsr is the average tariff coefficient;

To TB - tariff coefficient corresponding to the larger of the two adjacent categories;

K tm - tariff coefficient corresponding to the smaller of the two adjacent categories.

The average monthly rate for calculating hourly tariff rates and piece rates according to the production calendar for the current year is determined by the formula:

(up to tenths) (2.1.3.3)

where F nom is the nominal working time fund of one worker, hours;

The hourly tariff rate of the 1st category is calculated using the formula:

planned forecast indicator efficiency

(2.1.3.4) = 1742 rub.

where is the monthly tariff rate of a first-class worker, 295,000 rubles; - average monthly norm for calculating hourly tariff rates and piece rates, according to the production calendar for the current year;

Determination of the average hourly tariff rate

From hsr = 1742 1.39 1 = 2421 rub.

The industry coefficient is assumed to be 1.

Let us determine the additional payment to a non-exempt foreman for leading a team, rub.

D b = = 9198805 rub.

where is the hourly tariff rate of the 1st category, rub.;

P r - the size of the workers' bonus, 30%;

Number of teams created, pcs.

Let us determine the basic wage fund for workers:

555120021 rub.

where P r - the size of the workers' bonus, 30%;

Additional payment to a non-exempt foreman for leading a team, rub.

Let us determine the additional wage fund for workers:

555120021 0.13 = 72165603 rub.

where payroll basic is the basic wage fund of workers, rubles;

The workers' wage fund consists of their basic salary and additional salary and is calculated according to the formula:

PHOT r = PHOT basic + PHOT additional (2.1.3.9)

555120021+72165603 = 627285624 rub.

where payroll basic is the basic wage fund of the main workers, rubles;

Payroll additional - additional wage fund for main workers, rubles;

Calculation of wage fund for auxiliary workers:

2031 10 2735 (1+0.13) (1+) = 78461338 rub.

where is the hourly wage rate accepted for auxiliary workers of the 4th category;

P in - the size of the bonus for auxiliary workers, 25%; - coefficient taking into account additional wages is 0.13.

Calculation of the salary fund for managers:

cm hands = 295000 3.25 = 958750 rub.

958750 5 11 (1+0.13) (1+) = 89379468 rub.

where Sm hands is the monthly tariff rate accepted for managers in the 14th category;

N hands - number of managers, people;

P hands - amount of bonus for managers, 50%;

The coefficient of additional wages (payment of vacations, performance of government duties) is taken equal to 0.13.

Calculation of the wage fund for specialists:

cm sp = 295000 2.48 = 731600 rub.

731600 3 11 (1+0.13) (1+) = 38193910 rub.

where Sm sp is the monthly tariff rate accepted for specialists in the 10th category;

N sp - number of specialists, people;

P sp - amount of bonus for managers, 40%;

The coefficient of additional wages (payment of vacations, performance of government duties) is taken equal to 0.13.

Calculation of wage fund MOP:

295000 1.16 = 342200 rub.

342200 2 11 (1+0.13) (1+) = 10208510 rub.

where Sm MOP is the monthly tariff rate accepted for MOP in the 2nd category;

N MOP - number of MOP, people;

P MOP - the amount of the MOP bonus, 20%;

The coefficient of additional wages (payment of vacations, performance of government duties) is taken equal to 0.13.

The staff wage fund is calculated using the formula:

627285624+78461338+89379469+38193910+10208510 =

843528851 rub.

where payroll r is the wage fund of the main production workers, rub.;

Payroll in - wage fund for auxiliary workers, rubles;

Payroll of hands - salary fund of managers, rubles;

Payroll joint - wage fund for specialists, rubles; Payroll MOP - wage fund MOP, rub.

2.1.4 Calculation of payroll contributions

Calculation of deductions from the personnel wage fund is made to the Social Protection Fund and for compulsory insurance in the amounts established by legislative acts

To the Social Protection Fund:

286799809 rub.

where %FSZN is the tax rate, according to the legally established standards of the current year, 34%;

Compulsory insurance:

5061173 rub.

where % str - the size of the tax rate, according to the legally established norms of the current year, %;

Deductions from the payroll fund are determined by a formula.

O p = O FSZN + O p (2.1.4.1)

286799809+5061173 = 291860982 rub.

2.1.5 Calculation of the cost of fixed assets

Let's determine the area of the room:

(up to tenths) (2.1.5.1)

S = 15 90 1.1 = 1485 m

where N p - the number of main production workers, slave;

Let's determine the volume of the room:

V = S H (to tenths) (2.1.5.2)

V = 1485 4.8 = 7128 m 3

where H is height, m; (5 meters).

S - room area, m2; Let's determine the cost of the building

From building = 7128 110100 = 784792800 rub.

where is the price of 1 m 3 building, rub.; V is the volume of the room, m3;

The cost of equipment, taken at the rate of 60% of the cost of the building:

With ob = 0.6 784792800 = 470875680 rub.

Cost of tools and accessories, 8% of the cost of the building:

With inst = 0.08 784792800 = 62783424 rub.

The cost of production and household equipment is 5% of the cost of the building:

With inv = 0.05 784792800 = 39239640 rub.

The cost of fixed assets is calculated using the formula:

With opf = 784792800+470875680+62783424+39239640 = 1357691544 rub.

where C building is the cost of the building, rub.;

C about - cost of equipment, rub.;

C inst - cost of tools, rub.;

With inv - the cost of production and household equipment, rub.

2.1.6 Calculation of depreciation of fixed assets

Let's determine depreciation charges:

a) by building:

62783424 rub.

where is the annual depreciation rate for buildings, assumed to be 8%;

C building - cost of the building, rubles;

b) by equipment:

94175136 rub.

where is the annual depreciation rate for equipment, taken equal to 20%,

C ob - cost of equipment, rub;

c) on tools and devices:

18835027 rub.

where is the annual depreciation rate for tools and fixtures, 30%

C ins - cost of tools and devices, rubles;

d) by inventory:

RUB 3,923,964

where is the annual depreciation rate for inventory (10%)

C inv - cost of inventory, rub.;

Depreciation charges at an enterprise are calculated using the formula:

A = 62783424+94175136+18835027+3923964 = 179717551 rub.

where A building - depreciation charges for the building, rub.;

A about - depreciation charges for equipment, rub.;

A inst - depreciation charges for tools and devices, rub.;

A inv - depreciation charges for inventory, rub.;

2.1.7 Calculation of other costs

Lighting costs are calculated using the formula:

551019026 rub.

where S is the area of the room, m2;

F osv - annual operating fund of lighting installations, 2200 hours;

N osv - rate of electricity consumption per hour per 1 m 2 of area, 0.14 kW/m 2;

K one - coefficient taking into account the simultaneous operation of lighting installations, 0.7.

K p - coefficient taking into account network losses (0.96);

C el - price 1 kW/hour (1652.2 rubles).

Calculation of heating costs

1650844800 rub.

where V is the volume of the building (m 3); - standard fuel consumption rate per 1 m 3 per month, (8 kg); - duration of the heating season (6 months); - price for 1 ton of standard fuel, rub.;

Cold water costs are calculated using the formula:

1057625 rub.

2356200 rub.

RUB 1,412,318

where q is the rate of water consumption (cold -25l; hot -40l; sewage -50l) per person per day;

N total - total number of employees, people.

D r - the number of working days in a year, according to the production calendar for the current year, days;

C in - price for 1 m 3 of water, cold, hot and sewerage, (1508.2 rubles; 2100.0 rubles; 1007.0 rubles, respectively);

Costs for hot water and sewerage are calculated similarly.

Calculation of water costs

Z in = 1057625+2356200+1412318 = 4826143 rub.

where Z in (x) - costs for cold water, rub;

З в(г) - costs for hot water, rub;

Z in (k) - sewerage costs, rub.

Costs for maintenance and current repairs of buildings and equipment:

Zrem = 0.02 784792800+0.03 470875680 = 29822126 rub.

Calculation of the costs of rationalization and invention

Z rat = 50,000 110 = 5,500,000 rub.

where N rac is the rate of rationalization costs per worker (RUB 50,000)

Occupational health and safety costs:

66614403 rub.

where N ohr is the labor safety standard (12%).

Other costs are determined by the formula:

Z p = 551019026+1650844800+4826143+29822126+5500000+66614403 =

2308626498 rub.

where Z osv - lighting costs, rub.;

Z from - heating costs, rub.; W in - water costs, rub.;

3 pages - costs for maintenance and current repairs of buildings and equipment, rub.; Z rac - costs of rationalization and invention, rub.;

Health and safety - labor protection and safety costs, rub.;

2.1.8 Estimating costs

Cost estimates include:

Material costs. They reflect the cost of raw materials, components, transport services of third parties, purchase of fuel and energy of all types

Labor costs. The costs of remuneration for all personnel of the enterprise, basic and additional, are reflected.

Contributions for social needs. Deductions are reflected at the rates established by law for deductions from the workers' compensation fund.

Depreciation of fixed assets. Depreciation charges are expressed for their complete restoration. They are determined based on the cost of fixed assets and duly approved depreciation rates

Other expenses. These include: payment for communication services, for fire and security guards, remuneration for inventions and innovation proposals, costs for the maintenance and ongoing repairs of buildings and equipment, heating, lighting, water supply, etc.

Table 2.1.8.1

Cost estimate for production of products

Specific gravity is calculated using the formula:

where Z i - costs for the i economic element, rub.

Z total - total costs, rub.

Based on the data in Table 2.1.8.1 in the appendix, construct a pie chart of the cost structure.

2.2 Calculation of enterprise performance indicators

2.2.1 Determination of unit price

Let's determine the cost per unit of production

C = = 173911 rub.

Z total - total costs, rub.;

Number of products produced, pcs. (initial data).

Calculation of planned profit based on the planned level of profitability for the enterprise

where Ppl - planned profit, rub.;

R - planned level of profitability, % (initial data);

Calculation of deductions and taxes included in the price (according to legally established standards)

VAT = = 819579 rub.

where C is the cost per unit of production, rub;

P pl - planned profit, rub;

% VAT - the amount of the tax rate, according to the legally established norms of the current year, %.

The planned price per unit of production is determined by the formula:

C = 173911+13913+37565 = 225388 rub.

where C is the cost per unit of production, rub.;

Ppl - planned profit, rub.;

2.2.2 Calculation of enterprise performance indicators

The profit of the reporting period for the enterprise is calculated using the formula:

P = 13031726292-10055344361-2171954382 = 804427549 rub.

where B is revenue from sales of products, rub.;

Z total - total costs, rub;

VAT - amount of value added tax, rub.

VAT is calculated on revenue

VAT = = 2171954382 rub.

where %VAT is the tax rate, according to the legally established norms of the current year, %

B = 57819 225388 = 13031726292 rub.

where K unit is the number of products produced, pcs;

P - unit price, rub.

Product output per employee is determined by the formula:

W = = 118470239 rub.

where W is labor productivity (output) at the enterprise, rub./person;

B - revenue from sales of products, rub.;

N total - total number of personnel, people.

Output per production worker

144796959 rub.

where N p is the number of workers, people.

Average monthly salary:

a) per employee

639037 rub.

b) per production worker

580820 rub.

Capital productivity shows how much revenue from the sale of products (works, services) falls on a unit of investment in fixed production assets.

where C opf is the average annual cost of fixed assets.

The higher the capital productivity ratio, the more efficiently fixed assets are used.

Capital intensity - an indicator inverse to the capital productivity indicator - shows how many production assets are accounted for per ruble of marketable products.

Capital intensity is calculated:

The capital-labor ratio shows the technical equipment of the enterprise’s personnel and is calculated using the formula:

Material intensity shows how many material costs need to be produced or actually account for the production of a unit of product

CONCLUSION

This course work was completed on the topic “Development of enterprise development forecasts.”

Mastering the principles and methods of forecasting is an urgent task for all management bodies involved in planning. Forecasting does not provide specific recommendations, but only identifies possible ways to achieve the goals. However, a skillfully compiled forecast warns the enterprise from choosing a false, unrealistic or harmful, ruinous way to achieve these goals. The forecast data is clarified and specified at the stage of marketing research, which is no longer conducted in the diverse areas of theoretically possible activities of the enterprise in the future, but in a certain area of the economy and commercial product established by the forecast.

In the first section we examined the relevance of the topic. In modern conditions, the domestic market is characterized by high rates of development, flexibility and wide diversification. To operate successfully, industrial enterprises need to take into account the characteristics of a market economy and its dynamism, putting forward the competitiveness of their products as a priority. The main economic goals of enterprises in market conditions are increasing production efficiency, maximizing profits, conquering new markets and meeting the needs of the team. At the same time, the influence of the economic risk factor increases, the advantages of free pricing and the possibility of independent choice of suppliers by the enterprise appear.

The use of forecasting at the level of an individual enterprise contributes to the development of scientifically based goals for its operation, strategic and current plans, which are based on various variants of forecasts characterizing the prospects for the development of the enterprise itself and its external environment; largely predetermines the adoption of correct management decisions by managers; helps to avoid negative trends that arise both within the enterprise and in its external environment.

Currently, focusing on the interests and requirements of consumers, market conditions and changes in the socio-economic policy of the state, enterprises are trying to develop strategies for their development, designed for both the long and short term. Obviously, the more accurately future development results are determined, goals are outlined, mechanisms and methods for achieving them are developed, the more confidently the current management is carried out, the more effectively problems are solved, therefore this topic of the course work is relevant at the present time.

In the second section, we calculated the planned performance indicators of the organization and on the basis of which it was concluded that in the cost structure the largest share was made up of material costs (64%), which in value terms amounted to 643,1610,479 rubles, and the smallest share was depreciation of fixed assets ( 1.8%), which in value terms amounted to 179,717,551 rubles. Also in the cost structure, 23% percent is occupied by other costs, in value terms this is 230,8626,498 rubles. Labor costs account for 8.4%, which in value terms is 843,528,851 rubles. Contributions for social needs amount to 2.9%, which in value terms is RUB 29,186,0982.

From these indicators, such as: capital productivity, capital intensity, material intensity, we can draw the following conclusions that per unit of investment in fixed production assets there are 9.6 rubles - this indicates that fixed assets are used effectively. The production of a unit of product accounts for 0.49 material costs, and the technical equipment of the enterprise amounted to 15,085,462 rubles.

List of sources used

1. Babuk, I.M. Economics of enterprise: textbook. manual for students of technical specialties / I.M. Babuk. 2nd ed. - Minsk, 2008.

2. Volkov, O.I. Economics of enterprise / O.I. Volkov. M., 1997.

3. Golovachev, A.S. Economics of enterprise: textbook. allowance: in 2 hours / A.S. Golovochev. - Minsk, 2008.

4. Zhudro, M.K. Enterprise economy. Workshop: textbook. allowance / M.K. Zhudro. - Minsk, 2009.

5. Ilyin, A.I. Economics of enterprise: textbook. allowance / A.I. Ilyin [etc.]; under general ed. A.I. Ilyina. 3rd ed., revised. and additional - M., 2005.

6. Karpei, T.V. Economics, organization and planning of industrial production / T.V. Carpei. - Minsk, 2004.

7. Krum, E.V. Enterprise Economics / E.V. Krum, T.V. Eletskikh. - Minsk, 2005.

8. Nekhorosheva, L.N. Economics of enterprise: textbook. allowance / L.N. Nekhorosheva [and others]; edited by L.N. Not good. - Minsk, 2008.

9. Rudenko, A.I. Economics of enterprise: textbook. manual for universities / A.I. Rudenko. 2nd ed. - Minsk: New knowledge, 2003. - 474 p.

10. Susha, G.Z. Enterprise Economics / G.Z. Land. - M.: New knowledge, 2003. - 384 p.

APPENDIX A

APPENDIX B

Production calendar for 2016

Production calendar for a five-day working week in 2016 for Belarus

Production calendar for a six-day working week in 2016 for Belarus

APPENDIX B

Unified tariff schedule for workers of the Republic of Belarus

Tariff categories

Tariff coefficients

Workers at work with normal working conditions

Technical performers

Heads of business services departments

Specialists with secondary specialized education

specialist

Specialists with higher education

Leading Specialist

Heads of structural divisions

Head Office

Head of Department, Central Laboratory

Chief Specialist

Chief Engineer

Heads of production departments

Head master

Beginning area, shift

Foreman

Director of operations

Heads of the organization

APPLICATIONG

Indicator name	Previous year (report)	Current year (estimate)	Forecast by year	Fifth year of forecast to the current year

1. Growth rate of production volume of products (works, services), % 2. Growth rate of revenue from sales of products, goods, works, services, % 3. Share of exports in revenue from sales of products, goods, works, services minus taxes and fees calculated from revenue, % 4. Growth rate of cost of goods sold, goods, works, services, % 5. Fixed asset renewal ratio 6. Energy saving indicator, % 7. Return on sales, % 8. Profitability of sold products, goods, works, services, % 9. Growth rate of the average number of employees, % 10. Growth rate of real wages, % 11. Ratio of growth rates of labor productivity and wages 12. Growth rate of added value, % 13. Growth rate of added value per average employee, % 14. Share of shipped innovative products in the total volume of shipped products, % 15. Export growth rate, % 16. Import growth rate, % 17. Growth rate of investment in fixed capital, % 18. Foreign direct investment, % 19. Revenue from sales of products, goods, works, services per average employee, million rubles. 20. Added value per average employee, million rubles. 21. Average monthly salary, thousand rubles.