Financial results of the enterprise: the concept and types of profit.

Financial results of the enterprise: the concept and types of profit.

Labor market flexibility includes:

prompt response to changes in labor market conditions, ie changes in demand, supply and prices, which is manifested respectively in changes in the volume, structure, quality and price of labor; territorial and professional mobility of employees; flexibility of the enterprise which is shown in flexible regulation of volumes of let out production, in use of new forms of the organization of manufacture and work, personnel management; variety of forms of employment and dismissal; variety of forms of professional qualification retraining; flexibility of wage differentiation; flexibility in regulating labor costs; flexibility of work modes and distribution of working time; variety of methods and forms of social assistance; variety of methods and forms of employment.

At the enterprises the specified requirements are provided in particular, by introduction of modes of part-time work (reduced working day), home-based work, work on calls, flexible modes of working hours, and also employment of temporary workers.


Tactical planning: essence, content and indicators. Abstract

The essence of tactical planning. The difference between tactical and strategic planning. 3 cities of the tactical plan of the enterprise. Indicators of enterprise plans and their classification

The essence of tactical planning. The difference between tactical and strategic planning

The composition of medium and short-term plans of the enterprise refers to tactical planning. Tactical planning of any enterprise differs significantly from the development and practical implementation of strategic plans, but it is impossible to make a clear distinction between strategic and tactical planning of the enterprise.

There are 3 aspects to this difference:

gross – its essence is that strategic planning is associated with decisions, the consequences of which will affect the activities of the enterprise for a long period and are difficult to correct. Tactical plans concretize and complement the strategic, covering the areas of influence – the essence is that strategic planning has a deeper and broader impact on the enterprise, and tactical planning is narrowly focused, the essence is that strategic plans outline the mission and objectives of the enterprise. , and also indicates the means of achievement. Tactical planning determines the whole set of practical tools that are needed to achieve the intended goals.

Thus, there is always a certain conditionality and in the partial definition of time planning parameters, for medium, short and long-term plans is their value, but in the practice of management and planning term 1 year as the most acceptable for short-term plans and several years (up to 5) for medium-term plans.

3 cities of the tactical plan of the enterprise

In the practice of management and planning provides a set of basic sections of the tactical plan of the enterprise:

Marketing activity – it develops marketing plans for basic products and all products manufactured at the enterprise. Production activity – in this section the indicators of production in kind and value are presented and the substantiation of the production program of the enterprise is given. Innovative activity – it presents measures for the creation and development of new products that are manufactured or will be manufactured, as well as the introduction of new technologies and other measures for design and technological and experimental implementation work. Work, staff and social development of the team. This section presents indicators of productivity growth, staffing, payroll and additional needs and sources and ways to meet them. It also contains a list of measures to improve working and living conditions of employees and socio-cultural development of the team. Capital investment and capital production – this section presents the volume of capital investment in construction, construction and cargo works, works on reconstruction and technical re-equipment of the enterprise, commissioning of fixed assets, production facilities for non-production purposes. Logistics – it presents the needs in their full list and sources of these needs. Organizational enterprises are presented with measures to improve the forms and methods, organization of production, labor and management and structures of enterprise restructuring. Environmental activities – it presents a set of measures for environmental protection and rational use of natural resources. Foreign economic activity – natural and cost indicators and expect the results of export-import operations. Costs, profits, profitability include: the cost of basic products of gross and sold products, cost costs in various areas of profit, profitability by type of activity and in general by enterprises. Financial activity of the enterprise – it presents the balance of revenues and expenditures of mutual settlement with the budget, credit relations, etc.

Indicators of enterprise plans and their classification

Determining the content of plans of the enterprise it is necessary to know structure of their indicators through which planned tasks are expressed. Indicators of plans are the basis for assessing the activities of the enterprise. The whole system of indicators of enterprise plans can be classified according to certain characteristics into appropriate groups:

1. By economic purpose. These include indicators that express the quantitative and qualitative characteristics of products. Quantitative indicators characterize the absolute volume of production and resources consumed, and qualitative indicators show the efficiency of use of production resources and the entire production process;

2. The economic content is divided into:

natural; valuable.

Natural express the material form of products. Cost is used to characterize the total production, the pace of its development, the size of costs and revenues. There is a relationship between them. Cost indicators are calculated on the basis of natural ones with the help of a generalized cost estimate of costs and results. – According to the characteristics of the subject are divided into:

absolute; relative.

Absolute indicators characterize these or those indicators absolutely without comparison with other indicators. Relative indicators help to make such a comparison and give a more specific description of the indicator.

Therefore, the choice of indicator planning system and their system for the enterprise is one of the important problems.


Financial results of the enterprise: the concept and types of profit. Abstract

The efficiency of production, investment and financial activities of the enterprise is expressed in the achieved financial results

To determine the financial result of the enterprise for the reporting period, it is necessary to compare the income of the reporting period and the costs incurred to obtain these revenues.

The company’s income is an increase in economic benefits in the form of income from assets or a decrease in liabilities that lead to an increase in equity (except for capital growth due to owners’ contributions).

Income – expenses = profit or loss.

Profit – the excess of income for the reporting period over the expenses of the reporting period.

Loss – the excess of expenses of the reporting period over the income of the reporting period.

To determine the financial result of the enterprise for the reporting period it is necessary to follow the principles of determining income and expenses, namely: accrual, compliance, periodicity.

The accrual principle provides for the reflection of the results of business transactions in the reporting period when they occurred, and not at the time of receipt or payment of cash, as these periods of time do not always coincide.

The principle of conformity is to compare income and expenses in the reporting period, ie expenses incurred in the reporting period should be compared with the income for which the expenses of this reporting period.

Based on the principle of periodicity, to determine the financial result of income and expenses of the enterprise are distributed over the reporting periods. The reporting period is 1 year, the intermediate reporting periods are a quarter, a month.

The income of the enterprise is classified according to the types of activity carried out by this enterprise. This approach makes it possible to take into account the specifics of each activity, track changes in activities and provide information for further analysis and management decisions.

The income of the enterprise is as follows:

And Income from ordinary activities:

Operating income:

Sales revenue:

Sale of goods Sale of finished products Sale of services Income from other operations: Sale of other current assets Operating lease Operating exchange rate difference Reimbursement of previously written off assets Income from financial transactions: Income from equity Other financial income Income from other ordinary activities: Income from financial investments from the sale of fixed assets Income from the sale of intangible assets Income from free assets

II Income from emergencies

For each type of activity, income is determined by increasing the asset or liabilities, which leads to an increase in equity (except for capital growth due to contributions from participants of the enterprise), provided that the assessment of income can be reliably determined. At the same time, income from other parties is not recognized:

amounts of VAT, excises and other taxes to be transferred to the budget and extrabudgetary funds; the amount of income under the commission agreement, agency and other agreement; the amount of prepayment for products, goods, works, services; the amount of the deposit as collateral or to repay the loan, unless otherwise provided by the relevant agreement; proceeds from the initial public offering of securities; the amount of advance payment for products; other income belonging to other persons.

The following are recognized as enterprise income: