Tap formulas. Main technical and economic indicators

One of the services offered by the Energy Systems Institute is the calculation of technical and economic indicators (TEI) of power plant equipment.
So what is TEP? TEP are indicators characterizing the efficiency of equipment operation. All indicators can be divided into the following main groups:
Actual - indicators of actual efficiency, characterizing the operation of the equipment for a certain past period of time (reporting period).
Nominal - indicators reflecting the efficiency of equipment, actually achievable under external conditions, the condition and level of operation of the equipment that meet the requirements of the current rules for the technical operation of power plants.
Regulatory - indicators of the maximum permissible technically justified efficiency at the actual values of external conditions in the reporting period.
Predictive - efficiency indicators that characterize the operation of equipment under predictable loads and predictive external conditions.
Indicators of the reserve of thermal efficiency - indicators characterizing the level of reduction in fuel consumption, which can be obtained by eliminating the shortcomings of operation, repair and Maintenance equipment.
Why is it necessary to calculate TEP? There are many reasons for this, including: ensuring the most economical operation, evaluating the quality of work operating personnel, assessing the condition of equipment and predicting repairs, conducting commissioning and operational tests, compiling reports and its distribution to interested parties, predicting the operation of equipment and calculating the optimal load distribution between various generating units. To successfully solve all these problems, it is necessary to have certain TEPs calculated on the basis of primary information - direct measurements of such physical quantities as temperature, pressure, flow, power, etc.
How to calculate TEP? The procedure and algorithm for calculating TEP is regulated in special guidance documents (RD) developed by organizations such as ORGRES, PO Soyuztechenergo,.
How to calculate TEP? The above guidance documents for the calculation of TEP were developed in the 80-90s in relation to the then existing automatic control systems technological processes(APCS). Nevertheless, the algorithms outlined in these RDs are successfully used in the implementation of TEP calculations and in modern SCADA systems. Also, these algorithms can be implemented in the form of independent software.
The Institute of Energy Systems has a successful experience in implementing TEC calculation projects within the framework of the Ovation PTC of the Emerson Process Management company. The software package GPA (Global Performance Advisor) was used as a means of execution, which makes it possible to calculate TEP in real time. This approach was implemented at power units No. 3 and No. 5 of Karmanovskaya GRES (JSC Bashkirenergo), and at Aksuskaya TPP (JSC EEC, Kazakhstan).
For power plants that do not have a sufficient degree of automation to calculate TEP in real time, we can offer a solution using software package iSolution. This software package (PC) was specially developed for these purposes by the iGRES company, which brought together employees of the Institute of Energy Systems and the ORGRES company. One of the advantages of the iSolution PC is the flexibility in customization and the ability to integrate with existing data collection systems at the power plant.

Calculation of technical and economic indicators (TEP)

The calculation of technical and economic indicators is provided in table 9

The scope of work is accepted for the main construction process.

1.Scope of work adopted for the main technological map for earthworks = 3344m2

2. The duration of the processes is set according to the schedule of their implementation.

3. The complexity of the entire scope of work is determined by the total costs there.

4. Labor intensity per unit of measure is calculated by dividing the total labor intensity (person-hour) by the amount of work.

Normative = 3344 / 95.89 = 34.87 man-hours

Accepted \u003d 3344/95 \u003d 35.2 man-hours

5. Output per worker per shift in physical terms is determined by the ratio of the amount of work to the total labor intensity.

Normative = 3344/95.89 = 34.87 m3

Accepted = 3344/95 = 35.2 m3

6. Normative labor productivity is taken as 100%

Accepted is determined by increasing production.

34,87/35,2*100% = 99,0625

7. Costs of the machine-shifts according to the norms are taken from the calculation of labor costs = 66

Accepted from the work schedule = 60.7

8. Wages are taken into technical prices by converting the coefficient in 2001 = 1.25 (normative) and by converting the coefficient in 2015 = 78.73 (accepted)

Payroll preparation. Cost 1 Man-hour. construction workers, depending on the category of work in the 3rd quarter of 2015 = 173,145.9 rubles

9. The average estimated wage of one worker is determined by dividing the total wage by the labor intensity of the entire volume of work in man-days.

Regulatory 173145.9/ 95.89=1805.67

Accepted 174000/95=1831.57

10. Wage per unit of measurement is determined by the ratio of the entire amount of wages to the volume of work on the technological map.

Regulatory 173145.9/3344= 51

Accepted 174000/3344= 52.03

The duration of the processes is set according to the schedule of their implementation. The labor intensity of the entire scope of work is determined by the total labor costs: in the column "normative" - according to the calculation, and in the column "accepted" - according to the work schedule.

The labor intensity per unit of measurement is calculated by the total labor intensity (man-hours) per volume of work.

Output per worker per shift in physical terms is determined by the ratio of the volume of work to the total labor input.

The normative labor productivity is taken as 100%, and the accepted one is determined by the increase in output.

The costs of machine shifts according to the norms are taken from the calculation of labor costs, and the accepted ones are taken from the work schedule.

Wages for the entire scope of work, standard and accepted, are taken from the calculation of labor costs. The average shift wage of one worker is determined by dividing the total wage from the labor intensity of performing the entire volume of work in man-days.

Wages per unit of measurement is determined by the ratio of the total amount of wages to the volume of work on the technological map. It is always the same (normative and accepted)

Table 6. Technical and economic indicators

	Name of works.	Unit of measurement.	Indicators.
Regulatory.	Accepted.
	Scope of work on technological
	duration of processes.
	The complexity of the entire scope of work (according to the map).
	Labor intensity per unit of measurement. The scope of work.	Hour. Watch.
	Production of a worker per shift in physical terms.
	Labor productivity.
	Machine-shift costs for the entire volume.	Mash. Changes.
	Salary for the entire scope of work.
	Average shift wage per worker.
	Wages per unit of work.

1. The volume according to the technological map is determined from the volumes of the main construction process according to the technological map

V shopping mall \u003d V resolved group. hole + V resolved group auto \u003d 949.14 m 3

2. Total labor intensity for the process:

Q pr \u003d the ratio of the amount of column 6, the work schedule, for 8 hours.

Q pr \u003d 96.64 / 8 \u003d 12.8 man days

Q n \u003d the ratio of the amount of column 6, labor costing, for 8 hours.

Q n \u003d 106.3 / 8 \u003d 13.3 man days

3. The accepted duration of the process is set according to the work schedule. The normative duration is determined by multiplying the accepted labor intensity in man-days by the coefficient of overfulfillment of the norms;

T n \u003d T pr * K lane

K lane \u003d * 100 \u003d 13.3 / 12.8 \u003d 1.04

T n \u003d 5 * 1.04≈ 5 days

4. Labor intensity per unit of volume is determined by dividing the total labor intensity by the entire scope of work (normative and accepted, respectively).

Normative specific labor intensity \u003d 13.3 / 949.14 \u003d 0.014 man.days / m 3

Accepted specific labor intensity \u003d 12.8 / 949.14 \u003d 0.013 man.days / m 3

5. Output per worker per shift is determined by dividing the volume of work by the total labor intensity (respectively, standard and accepted).

Normative production \u003d 949.14 / 13.3 \u003d 71.4 m 3 / person day

Accepted output \u003d 949.14 / 12.8 \u003d 74.15 m 3 / person day

6. Labor productivity is determined by dividing the total normative labor intensity by the accepted one (as a percentage).

0,014*100/0,013≈108%

7. Wages for the entire volume are determined by the calculation of labor costs, as the sum of column 10, taking into account the growth rate of wages.

76-95*50=3847-5 rub.

8. Wages per unit of output are determined by dividing the total wages by the amount of work.

3847-5 /949.14=4-05 RUB/m 3

9. Wages per worker is determined by dividing the total wages by the total labor intensity (standard and accepted, respectively).

Normative wages per 1 worker = 3847-5 / 13.3 = 289-3 rubles / person day

Accepted wages per 1 worker = 3847-5 / 12.8 = 300-6 rubles / person.day

10. The standard costs of machine shifts are taken from the calculation of labor costs, and the accepted ones are taken from the work schedule.

Regulatory = 31.43 / 8 = 3.93 machine-cm.

Accepted=28.57/8=3.57 machine-cm.

Table 12 - TEP of the technological map

№	The name of indicators	Unit.	Indicator value
Regulatory	Accepted
	Scope of work	m 3	949,14	949,14
	Process duration	Days
	General labor intensity	Person days	13,3	12,8
	Specific labor intensity	Man.days/m 3	0,014	0,013
	Production per 1 worker per day	m 3 / man.day	71,4	74,15
	Labor productivity	%
	Salary for the entire scope of work	Rub.	3847-5	3847-5
	Salary per unit of measurement	RUB/m 3	4-05	4-05
	Salary per worker per day	RUB/person/day	289-3	300-6
	The cost of machine-shifts for the entire volume	machine-see	3,93	3,57

2 Section 2 PP: Calendar plan works

Conditions for the implementation of construction

The construction of the nursery-garden "Solnyshko" is carried out on the main territory within the boundaries of the village of Raevsky. The building under construction has dimensions in axes 1-6 - 19.8m, in axes A-E - 21.6m., with longitudinal and transverse load-bearing walls made of bricks. Floor height 3m. Foundations are tape with discontinuous pillow in accordance with GOST 13579-76 and series 1.112-5. Floor slabs are accepted according to series 1.141-1 and Code 0-312.

The terrain is geologically calm. The construction site is an area with a vegetation layer of 0.15 m.

Construction is carried out on the territory free from development. Transfer of engineering networks outside the construction site is not required. The construction site has one access and one exit road.

Asphalt roads have been brought to the construction site, temporary roads reinforced with crushed stone have been taken on the site, and two-way traffic is provided.

On the territory of the construction site there are open, semi-closed and closed warehouses.

Temporary water supply is carried out by installing a water pipe with a diameter of 100 mm, located on a temporary ring network, taking into account fire extinguishing. There are two fire hydrants at a distance of 2m from the road.

Temporary power supply is carried out from a transformer substation, with a capacity according to the calculation.

There are DOK and ZZhBI in the construction area. Transportation of materials is carried out by motor vehicles of general and special purpose at a distance of up to 15 km.

List of nomenclature and calculation of the scope of work

Table 13 - List of nomenclature and calculation of the scope of work

No. p / p	Name of works	Volume	Sketch and counting formula
Unit rev.	Qty

	UNDERGROUND CYCLE
	Preparation period	%		Q pp \u003d 10% of Q smr
	Cutting the vegetative layer of the soil with a DZ-28 bulldozer moving up to Lm. L \u003d B zd / 2 + a \u003d 21.6 / 2 + 20 \u003d 30.8 m	1000m 3	0,55	V cf \u003d (L zd + 2a) (B zd + 2a) h cf, L zd - the length of the building in the axes \u003d 19.8 m; In the building - the width of the building in the axes = 21.6 m; h cf =0.15m; a=20m. V cf \u003d (19.8 + 2 * 20) (21.6 + 2 * 20) * 0.15 \u003d \u003d 59.8 * 61.6 * 0.15 \u003d 552.55m 3
	Site layout by bulldozer	1000m 2	3,68	F pl \u003d Fav \u003d\u003d (L zd + 2a) (B zd + 2a) \u003d \u003d 59.8 * 61.6 \u003d 3683.68m 3
	Soil excavation in the pit with an EO-4121 excavator equipped with a backhoe, V bucket = 0. 4 m 3 Group 1 soil	1000m 3	0,95	where F 1 is the area of the lower base of the pit F 2 is the area of the upper base H is the depth of the pit F1=a b F2=c d 2+0.6 2, c = a+2mH d = b+2mH (SNiP 3.02.01-87 p.3.26) H \u003d h f -h pl -h week + h pp H - pit depth H = 2.7-1.1-0.1 + 0.1 = 1.6m where m - slope steepness, taken 0.67 according to SNiP 12.84-2002 (tab. 1) h week \u003d 0.1 m, with a bucket capacity \u003d 0.4 m 3 a \u003d 19.8 + 2 * 0.7 + 2 * 0.6 \u003d 22.4m b = 21.6+0.7 2+0.6 2=24.2m; c = 22.4+2 0.67 1.6=24.5m d = 24.2+2 0.67 1.6=26.3m F1=22.424.2=542.08m 2 F2= 24.5 26.3 \u003d 644.35m 2 V k \u003d * 1.6 \u003d 949.14m 3
	Development of soil in the pit by an excavator with loading into vehicles	1000m 3	0,48	V tr \u003d V subv + V f + V pp V subv \u003d F subv h subv h subv \u003d 2.2-1.1 \u003d 1.1m V subv1 \u003d (10.2-0.2-0.1) (6.6-0.2-0.1) * 1.1 \u003d 9.9 * 6.3 * 1.1 \u003d 68.61m 3 V sub2 \u003d (6.6-0.2) * (6, 6-0.2-0.1) * 1.1 \u003d 6.4 * 6.3 * 1.1 \u003d 44.35m 3 V sub3 \u003d (3-0.2-0.2) * (16, 6-0.1) * 1.1 \u003d 2.6 * 16.5 * 1.1 \u003d 47.19m 3 V sub4 \u003d (6.6-0.2-0.1) * (12-0, 2) * 1.1 \u003d \u003d 6.3 * 11.8 * 1.1 \u003d 81.77m 3 V sub5 \u003d (6.6-0.2-0.2) * (9-0.2) * 1 ,1= =6.28.81.1=60.02m 3 V sub6 =(6-0.2)(6.6-0.1-0.2)1.1= 5 .8 * 6.3 * 1.1 \u003d 40.19m 3 V podv \u003d ∑V podv n \u003d 68.61 + 44.35 + 47.19 + 81.77 + 60.02 + 40.19 \u003d 342.13m 3 V f =∑Vi+ni V f fl=100.27+60.56+180.3+160.61+ +60.35+80.7=2 .7+3.36+5.4+9.76+2.1+ +5.6=28.92m 3 V FBS 24.5.6 =(90/32)0.679=600.679==40 .74m 3 V FBS 24.4.6 \u003d (63/3 2) * 0.543 \u003d 42 * 0.543 \u003d \u003d 22.81m 3 V FBS 12.5.6 \u003d (12/3 * 2) * 0.331 \u003d 8 * 0.331 \u003d \u003d 2 .65m 3 V FBS 12.4.6 \u003d (3/3 * 2) * 0.265 \u003d 2 * 0.265 \u003d \u003d 0.53m 3 V FBS 12.5.3 \u003d 77 * 0.159 \u003d 12.24m 3 V FBS 12.4.3 \u003d 46 * 0.127=5.84m 3 V FBS 9.5.6 =(48/32)0.244=320.244==7.81m 3 V FBS 9.4.6=(12/32)0.195=80.195 \u003d \u003d 1.56m 3 V f \u003d 28.92 + 40.74 + 22.81 + 2.65 +0.53+12.24+ +5.84+7.81+1.56=123.1m 3 V pp = (a f +20.1)(v f +20.1) n0.1 FL 8.12=(0.8+20.1)(1.2+20.1)100.1= =1.4m 3 FL 8.24=(0.8 +20.1)(2.4+20.1)60.1= =1.56m 3 FL 10.12=(1+20.1)(1.2+20 ,1)180.1==3.024m 3 FL 10.24=(1+20.1)(2.4+20.1)160.1==4.992m 3 FL 12.12 \u003d (1.2 + 2 0.1) (1.2 + 2 * 0.1) * 6 * 0.1 = \u003d 1.176m 3 FL 12.24 \u003d (1.2 + 2 * 0.1) (2 ,4+20.1)8*0.1==2.912m 3 V pp=1.4+1.56+3.024+4.992+1.176+2.912==15.06m 3 Vtr=342.13m 3 +123.1m 3 +15.06m 3 = 480.29m 3
	Development of soil in the pit with an excavator into the dump	1000m 3	0,47	V otv \u003d V to -V tr V otv \u003d 949.14m 3 -480.29m 3 \u003d 468.85m 3
	Clearing the shortfall of soil manually	100m 3	0,28	V week \u003d 3% V k \u003d 0.03 * 949.14 m 3 \u003d 28.47 m 3
	Sand preparation device	1m 3	15,06	V pp \u003d (a f +2 * 0.1) * (v f + 2 * 0.1) * n * 0.1 FL 8.12 \u003d (0.8 + 2 * 0.1) (1.2 + 2 0.1)100.1= =1.4m 3 FL 8.24=(0.8+20.1)(2.4+20.1)60.1= = 1.56m 3 FL 10.12=(1+20.1)(1.2+20.1)180.1==3.024m 3 FL 10.24=(1+20.1) (2.4+20.1)160.1= =4.992m 3 FL 12.12=(1.2+20.1)(1.2+20.1)6* 0.1= =1.176m 3 FL 12.24=(1.2+20.1)(2.4+20.1)80.1==2.912m 3 V pp =1.4 +1.56+3.024+4.992+1.176+2.912==15.06m 3
	Installation of foundation pads weighing up to 1 t	100 pieces	0,34	Specification
	The same up to 1.5t	100 pieces	0,06	Specification
	The same more than 1.5 tons	100 pieces	0,24	Specification
	Installation of foundation blocks weighing up to 1 t	100 pieces	1,98	Specification
	The same up to 1.5t	100 pieces	0,63	Specification
	The same more than 1.5 tons	100 pieces	0,9	Specification
	Vertical waterproofing device with TECHNONICOL mastic No. 21	100m²	1,55	G vert \u003d h f P f P f \u003d 16.8 + 0.4 + 0.5 + 18.6 + 0.4 + 0.5 + 13.2 + 0.4- -0.3 + 3 + 6 .6+0.3+0.4+12+0.5+0.25+3-0.1+9.6-0.25+0.4=86.2m h f =2.7-1 ,1+0.2=1.8m D vert =86.2*1.8=155.16m²
	Device for horizontal waterproofing with mastic TECHNONICOL No. 21	100m²	0,7	G horizon \u003d V f L f L 1 \u003d 86.2 + 6.6 + 3-0.1 + 0.2 \u003d 95.9m L 2 \u003d (16.8-0.1) * 2 + 6.6- 0.1-0.2+6-0.2+9-0.2 =54.3m V f1 =0.5m; V f2 \u003d 0.4m G horizontal \u003d (L 1 * V f1) + (L 2 * V f2) \u003d 95.9 * 0.5 + 54.3 * 0.4 \u003d 47.95 + 21.72 \u003d 69 ,67m 2
	Backfilling the soil with a bulldozer	1000m 3	0,43	V oz \u003d (V to -V tr) / K or K or - coefficient. residual loosening 1.02 V oz \u003d (949.14m 3 -480.29m 3) 1.02 \u003d 478.23m 3 V oz.bul \u003d 90% V rev.z \u003d 0.9 * 478.23 \u003d 430.4 m³
	Backfilling the soil manually	100m 3	0,48	V oz.vr \u003d 10% V ob.z \u003d 0.1 * 478.23 \u003d 47.82 m 3
	Soil compaction with pneumatic rammers	100m 3	4,3	V upl \u003d 90% V ob.z \u003d 0.9 * 478.23 \u003d 430.4 m³
	Installation of the underlying layer of the basement floor δ=100mm	1m³	31,1	PZ. Explication of floors 311.03 * 0.1 \u003d 31.1m 3
	Basement concrete floor installation δ=30mm В15	100m²	3,11	PZ. Explication of floors 311.03m 2
	Installation of floor slabs, up to 5m2, above the basement	100 pieces	0,14	Specification
	Installation of floor slabs, up to 10m2, above the basement	100 pieces	0,32	Specification
	ABOVE GROUND CYCLE
	Brickwork of external walls medium difficulty up to 4m high	1m³	126,28	V kk \u003d (F st -F pr) δ st F st - wall area F pr - opening area δ st - wall thickness F st \u003d L st * H floor F pr - area of \u200b\u200bwindows and doors H floor \u003d 3m δ n \u003d 0 .38m OK1-1.51.2=1.8; OK2-1.51.5=2.25 DG-2.11.3=2.73; DG-2.10.9=1.89; DG2.10.7=1.47; DN-2.11.5=3.15; DN-2.1 * 1.0 \u003d 2.1 V n.st \u003d V n.st1 + V n.st2 + V n.st3 + V n.st4 V n.st1 \u003d V 1-2 + V b- c + V 2-4 + V a-b + V 4-6 + V column V 1-2 \u003d ((6.6 + 0.41 + 0.19) * 3-2.1 * 1.5-1 .51.5)0.38=(21.6-3.15-2.25)0.38==16.20.38=6.16m 3 V b-c =(3 +0.51-0.51)30.38=90.38=3.42m 3 V 2-4 =((6.6-0.19+0.19)3-2* 1.51.5)0.38==(19.8-22.25)0.38=15.30.38=5.8m 3 V а-b=(3+ 0.51+0.51)30.38=90.38=3.42m 3 V 4-6 =((6.6-0.19+0.41)3-21 .5 * 1.5) * 0.38 \u003d (20.46-4.5) * 0.38 \u003d 15.96 * 0.38 \u003d 6.1m 3 V columns \u003d 0.51 * 0.64 * 3 \u003d 0.98m 3 V n.st1 \u003d 6.16 + 3.42 + 5.8 + 3.42 + 6.1 + 0.98 \u003d \u003d 25.88m 3 V n.st2 \u003d V a-g + V 5-6 + V g-e + V front a-d+ V front 5-6 + +V front mr V a-g \u003d ((12 + 0.32) * 3-2.1 * 1-1.5 * 1.2) * 0.38 \u003d \u003d (36.96-2.1-1.8) * 0.38=33.060.38=12.56m 3 V 5-6 = (3-0.1)30.38=8.70.38=3.3m 3 V g- e \u003d ((9.6-0.32 + 0.41) * 3-1.5 * 1.5) * 0.38 \u003d \u003d (29.07-2.25) * 0.38 \u003d 26.82 * 0.38 \u003d 10.2m 3 V front a-g \u003d ((12 + 0.51 + 0.32) * (7.8-3)) / 2 * 0.38 \u003d \u003d (12.83 * 4 .8)/20.38=30.80.38=11.7m 3 V front 5-6 =(3-0.1)(7.8-3)0.38=2, 9 * 4.8 * 0.38 \u003d 13.92 * 0.38 \u003d 5.29 m )) / 2 * 0.38 \u003d \u003d (9.69 * 4.8) / 2 * 0.38 \u003d 23.3 * 0.38 \u003d 8.84m 3 V n.st2 \u003d 12.56 + 3.3 + 10.2 + 11.7 + 5.29 + 8.84 \u003d \u003d 51.89m 3 V n.st3 \u003d V 1-5 \u003d ((16.8 + 0.41) * 3- 4 * 1.5 1.5-1.51.2-2.11)0.38= =(51.63-9-1.8-2.1)0.38= = 38,73 0.38 \u003d 14.72m 3 V n.st4 \u003d V in-e + V front g-e + V front god V in-e \u003d ((15.6-0.1) * 3-2 * 1.5 * 1.5) * 0.38 \u003d \u003d (46.5-4.5) * 0.38 \u003d 42 * 0.38 \u003d 15.96m 3 V front g-e \u003d ((9.6 + 0.41) * (7.8-3)) / 2 * 0.38 \u003d \u003d (10.01 * 4.8) /20.38=24.020.38=9.13m 3 V front b-d =((9+0.54)(7.8-3))/20.38= = (9.54 * 4.8) / 2 * 0.38 \u003d 22.9 * 0.38 \u003d 8.7m 3 V n.st4 = 15.96 + 9.13 + 8.7 \u003d 33.79m 3 V n.st \u003d 25.88m 3 + 51.89m 3 + 14.72m 3 + 33.79m 3 \u003d \u003d 126.28m 3
	Brickwork of interior walls	1m³	43,41	V ext.st \u003d (F ext.st -F pr) δ st.vn F ext.st \u003d L ext.st * h pom F st - wall area F pr - opening area δ st - wall thickness h pom \u003d 2, 7m δc =0.38m OK1-1.51.2=1.8; OK2-1.51.5=2.25 DG-2.11.3=2.73; DG-2.10.9=1.89; DG2.10.7=1.47; DN-2.11.5=3.15; DN-2.1 * 1.0 \u003d 2.1 V ext.st \u003d V d + V g + V 2 + V 3 + V 4 V d \u003d ((16.8-0.1) * 2.7- 42.10.9)0.38==(45.09-7.56)0.38=37.530.38=14.26m 3 V g=((16.8 -0.1)2.7-2.10.9-2.11.3)0.38==(36.99-4.62)0.38=32.37* 0.38 \u003d 12.3m 3 V 2 \u003d ((6-0.19) * 2.7-2.1 * 0.9) * 0.38 \u003d \u003d (15.69-1.89) * 0, 38 \u003d 13.8 * 0.38 \u003d 5.24m 3 V 3 \u003d ((6.6-0.19-0.1) * 2.7-2.1 * 0.9-2.1 * 1, 3) * 0.38 \u003d (17.04-4.62) * 0.38 \u003d 12.42 * 0.38 \u003d 4.72m 3 V 4 \u003d ((9-0.19) * 2.7-2 2.10.7-2.11.3)0.38==(23.79-5.67)0.38=18.120.38=6.89m 3 V ext.st \u003d 14.26m 3 + 12.3m 3 + 5.24m 3 + 4.72m 3 + 6.89m 3 \u003d 43.41m 3
	Brickwork partitions	100m²	2,2	V lane \u003d F lane -F pr F lane \u003d L lane * N pom H pom \u003d 2.7m L lane \u003d 7 + 2.7 + 1.8 + 2 + 8.2 + 3.4 + 2.4 + 2 .4+3.3+6.3+5.8+1.2+4+1.2+4+2+4+1.2+6.3+2.5+1.2+ 2.5 +1.2+2.5+1.2+1.2+1.8+2.5+3.8+1.2+1.2==92m F lane=922.7=248, 4m 2 F pr \u003d 10 2.1 * 0.9 + 3 * 2.1 * 0.7 + 2 * 2.1 * 1.3 \u003d 18.9 + + 4.41 + 5.46 \u003d 28, 77m 2 V lane \u003d 248.4-28.77 \u003d 219.63m 2
	The device of reinforced concrete lintels	100 pieces	0,99	Specification
	Installation of floor slabs up to 5m2	100 pieces	0,14	Specification
	Installation of floor slabs, up to 10m2	100 pieces	0,32	Specification
	The device of a reinforced concrete run weighing up to 1 t	100 pieces	0,03	Specification
	The device of a reinforced concrete run weighing more than 1 t	100 pieces	0,01	Specification
	Visor device	100 pieces	0,03	Specification
	Priming of the base for vapor barrier with bituminous primer TECHNONICOL No. 01	100m²	3,35	S coverage \u003d S 1 + S 2 + S 3 + S 4 S 1 \u003d (3 + 6.6-0.1) * (6.6 + 6.6 + 3.6-0.1) \u003d 9.5 * 16.7 = \u003d 158.65m 2 S 2 \u003d (3 + 3 + 6) * (6.6-0.1) \u003d 12 * 6.5 \u003d 78m 2 S 3 \u003d (3 + 6) * 6, 6 \u003d 9 * 6.6 \u003d 59.4m 2 S 4 \u003d 6 * (6.6-0.1) \u003d 6 * 6.5 \u003d 39m 2
	Vapor barrier device made of 1 built-up layer of EPP technoelast	100m²	3,35	S coverage \u003d 158.65 + 78 + 59.4 + 39 \u003d 335.05 m 2
	Thermal insulation device with mineral wool boards TECHNOROOF H30 δ=200mm	100m²	3,35	S coverage \u003d 158.65 + 78 + 59.4 + 39 \u003d 335.05 m 2
	Device cement-sand screed δ=20mm	100m²	3,35	S coverage \u003d 158.65 + 78 + 59.4 + 39 \u003d 335.05 m 2
	Rafter roof device	1m³	14,83	According to the specification of the elements of the rafters
	Dormer window device	1 PC		According to design drawings
	The device of a roof from a flexible tile of SHINGLAS	100m²		S roof \u003d S 1 + S 2 + S 3 S 1 \u003d (6.35 * 2 + 0.6) * S 2 \u003d (5.2 * 2 + 0.6) * S 3 \u003d (4.95 * 2 +0.6)*
	Installation of window blocks up to 2m²	100m²	0,04	S ok1 \u003d 1.5 * 1.2 * 2 \u003d 3.6
	Installation of window blocks over 2m²	100m²	0,27	S ok2 \u003d 1.5 * 1.5 * 12 \u003d 27
	Window glazing	100m²	0,31	S glazed \u003d S ok1 + S ok2 \u003d 3.6 + 27 \u003d 30.6
	Installation of door blocks up to 3m²	100m²	0,38	S dv1 \u003d 2.1 * 0.9 * 16 + 2.1 * 0.7 * 5 \u003d 30.24 + 7.35 \u003d \u003d 37.59
	Installation of door blocks over 3m²	100m²	0,16	S dv2 \u003d 2.1 * 1 * 2 + 2.1 * 1.3 * 3 + 2.1 * 1.5 * 1 \u003d \u003d 4.2 + 8.19 + 3.15 \u003d 15.54
	FINISHING CYCLE
	Installation and dismantling of outdoor scaffolding	100m²	3,54	S outdoor forests \u003d L outdoor walls * H forests H forests \u003d H floor + ground level \u003d 3 + 1.1 \u003d 4.1 m L outdoor walls \u003d 16.8 + 0.41 + 0.51 + 15, 6+0.41+0.51+ 6.6+0.41-0.32+3+6.6+3+6.6+0.32+ +0.41+12+0.51+0 ,32+3-0.51+0.41+9.6- 0.32+0.41=86.28m S outdoor walls =86.28*4.1=353.7m 2
	The device of external thermal insulation of the building with thin plaster on the insulation with a thickness of plates up to 120 mm	100m²	3,36	S outdoor pieces \u003d S outdoor walls -S openings S outdoor walls \u003d L outdoor walls * H floor L outdoor walls \u003d 86.28m H floor \u003d 3m S outdoor walls \u003d 86.28 * 3 \u003d 258.84 m 2 S front g-e \u003d (9.6 + 0.41) * (7.8-3) / 2 \u003d 24.02m 2 S front b-g \u003d (9 + 0.54) * (7.8- 3) / 2 \u003d 22.9m 2 S front a-g \u003d (12 + 0.51 + 0.32) * (7.8-3) / 2 \u003d 30.8m 2 S front 5-6 \u003d (3+ 0.41-0.51) * (7.8-3) \u003d 13.92m 2 S front g-e == (9.6-0.32 + 0.41) * (7.8-3) / 2 \u003d 23.3m 2 S front.outside walls \u003d 24.02 + 22.9 + 30.8 + 13.92 + 23.3 = \u003d 114.94m 2 S openings \u003d 2.1 * 1.5 + 2 ,112+1.51.22+ +1.51.512=3.15+4.2+30.6=37.95m 2 S outer pieces = 258 .84 + 114.94-37.95 \u003d 335.83m 2
	Improved plastering of internal walls and partitions with cement-lime mortar	100m 2
	Plastering surfaces of window and door slopes	100m 2
	Coating walls and partitions with a deep penetration primer at a time	100m 2
	Water-based painting of the top of walls and partitions	100m 2
	Continuous leveling of the concrete surface of the ceiling with lime mortar	100m 2	2,99
	Coating ceilings with a deep penetration primer at a time	100m 2	2,99	PZ. Room finishing list
	Aqueous emulsion painting of the ceiling	100m 2	2,99	PZ. Room finishing list
	Oil painting window frames	100m 2	0,86	S ok \u003d S ok * k okr \u003d (3.6 + 27) * 2.8 \u003d 85.68 m 2 where k okr is the staining coefficient equal to 2.8
	Oil painting door frames	100m 2	1,28	S dv. \u003d S dv * k env. \u003d (37.59 + 15.54) * 2.4 \u003d 127.51m 2 where k env is a staining coefficient equal to 2.4
	Acrylic painting of the bottom of the walls	100m 2
	Wall cladding with ceramic tiles	100m 2
	Leveling cement-sand screed for tiled and linoleum floors δ=30mm	100m 2	2,99	PZ. Explication of the floors
	Waterproofing device TECHNOELAST BARRIER LIGHT tiled under floors	100m 2	1,27	PZ. Explication of the floors
	Ceramic tile floor installation	100m 2	1,27	PZ. Explication of the floors
	Thermal insulation device for linoleum floors	100m 2	1,72	PZ. Explication of the floors
	The device of a coupler from fibreboards under linoleum floors	100m 2	1,72	PZ. Explication of the floors
	Linoleum floor installation	100m 2	1,72	PZ. Explication of the floors
	Painting the facade with paint	100m 2
	MISCELLANEOUS WORKS
	Soil compaction under the blind area	100m²	0,62	L- AT a- blind area width = 0.7m
	Device for crushed stone preparation under the blind area	1m³	6,24	V prepared. = F otl. δ prep. F = 62.36m 2 δ prepared. =100mm=0.1m V prep. \u003d 62.36 0.1 \u003d 6.24m 3
	Asphalt pavement device	100m²	0,62	F \u003d 2a (L + B + 2a) \u003d 2 * 0.7 (20.62 + 22.52 + 2 * 0.7) \u003d \u003d 1.4 * 44.54 \u003d 62.36m 2 L- building length \u003d 19.8 + 0.41 * 2 \u003d 20.62 AT- building width = 21.6+0.41+0.51=22.52 a- blind area width = 0.7m
	SPECIAL WORKS
	Heating and ventilation	100m²
	Plumbing work	100m²
	Electric installation work	100m²
	Low current networks	100m²
	Gasification	100m²
	Landscaping	%
	Unrecorded works	%
	Total for construction and installation works
	Total for the building

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 of the national economy, solving social problems, and increasing the number of employed workers. In terms of the number of employees, 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 regulatory acts indicate that the development of small business in the country is one of the areas of economic reform that promotes competition, filling the consumer market with goods and services, creating new jobs, and forming 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 in most states, small business today performs the most important 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 in socio-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.

aim term paper 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 entities market economy according to the criteria (indicators) established by laws, constituting 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.

AT 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 a number of employees annually 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 consumer cooperatives entered in the unified state register of legal entities 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 activities without forming a legal entity (hereinafter - 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 for 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 marginal values of proceeds from the sale of goods (works, services) and the book value of assets provided for in paragraph 3 are set by the Government of the Russian Federation once every 5 years, taking into account the data of complete statistical observations of the activities of small and medium-sized businesses.

The category of a small business entity is determined in accordance with the highest 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 specified 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 clauses 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 divisions of the specified micro-enterprise, small enterprise. Revenue from the sale of goods (works, services) for a calendar year is determined in accordance with the procedure established by the Tax Code of the 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 relations 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 local governments. 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 of the 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; - perspective directions of development of small business and priority types of activity of subjects of small business; - 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, people 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 promotion of employment of the population, implementation of migration policy, solutions environmental issues and elimination of consequences emergencies. Financial support for state and municipal programs to support small business is carried out annually at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets, as well as 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 heads of small enterprises intend to receive loans in public funds support for small business. Credit - funds provided by a bank or other credit institution (creditor) under a loan agreement to a borrower on terms of repayment and, as a rule, payment (in the form of interest for using a 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 businesses 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 said 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, production and office space, other property 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. Thus, for the first time in Russia, the Department of Entrepreneurship was formed and operates at the State Institute of Management, academic plan training of specialists with higher education in the specializations of "entrepreneurship", modern educational and teaching materials have been created.

Taxationsmall business

Small business entities are understood as individual entrepreneurs and organizations registered under the legislation 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; environmental protection; 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 granted on the basis of a credit agreement concluded between the tax authority and a 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: replacing most taxes with a single tax on income, simplifying 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, a simplified system means replacing the payment of personal income tax with the purchase of a patent, keeping 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. Single tax on imputed income for certain types of activity is established and put into effect by the law of the subject of the Federation. The general principles of its collection are defined 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 off-budget 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 area, number of equipped workplaces, number of employees, etc.). A certificate for the payment of a single tax is issued for each specific type of activity 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 the full cost should be transferred no later than 25 calendar days after the start 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 number, but the average number. 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 for 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 of the current stage of 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 enterprises are serviced: scientific developments are carried out, consulting services, the marketing 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 respond quickly 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 retail network shops and stores; - providing stability market relations, since citizens who have their own business are focused on achieving financial results. 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 employment contract(contract). The Company ensures compliance with safety regulations, industrial sanitation and fire safety. The company also provides the 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 company is a legal entity current legislation The Russian Federation is 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 society are: - general meeting 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 CJSC "TsSMZ" 1) Closed joint-stock company "Plant of hydromechanization" 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 suction dredgers, floating 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)
Payroll fund (thousand rubles)
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 q.g. - net profit per 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
Conditionally fixed costs% of 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, the average number of employees increased. It is possible that negative deviations in the main indicators take place due to the fact that the performance under the last contracts with partners was paid later and was 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

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Technical and economic indicators - a system of meters that characterizes the material and production base of enterprises (production associations) and the integrated use of resources. They are used to plan and analyze the organization of production and labor, the level of technology, product quality, the use of fixed and working capital, labor resources.

The information base of the analysis is the materials of planning documents, data of accounting and statistical accounting and reporting of the enterprise. At the moment, the financial statements of Open Joint Stock Companies are available not only to shareholders, but are also posted on the Internet. However, other organizations limit access to the company's data bank, information about the activities of which often becomes not only confidential, but also belongs to the company's management as a commercial secret. For the purposes of the analysis, it is recommended to use a limited number of initial technical and economic indicators.

Indicators of output in physical terms, marketable and sold products (sales volume of products) characterize the production and trade and marketing (commercial) aspects of the enterprise's activities in interconnection.

Indicators of production capacity, the average annual cost of fixed assets (taking into account their periodic assessment) reflect the potential production capabilities of the enterprise, the size of its real estate.

Indicators of the average annual number of industrial and production personnel of an enterprise (number of employees), the amount of money allocated for wages, not only have independent significance for assessing the number of jobs in an enterprise, the level of material well-being of workers, the dynamics of these parameters, but are also initial for calculation of labor productivity, average monthly wages, etc.

Indicators of the full cost of commercial products, profit (loss) of the reporting period reflect the total costs and final results.

Table 1 - Main technical and economic indicators of a manufacturing enterprise

1. Production capacity (PM), piece, rub. - This is the maximum possible output of products on the existing production equipment, usually indicated in natural units of measurement (pcs., t., l., kW, kg., m 2, m 3, etc.). If the production is monomenclature (not produced one type of heterogeneous products), then PM is calculated in rubles. (to convert to monetary units, it is necessary to take into account the PM for each type of product and sum it up). If there is an increase in PM, then this is usually associated with the acquisition of a new production equipment for the development of new types of products or modernization. If the PM changes in terms of value, then price changes may affect.

2. Production output in physical terms, pcs. - This is the actual output in natural units. for the analyzed period of time. An increase in the indicator most often indicates an increase in the volume of orders for the company's products (i.e., there is an increase in demand for products). If the PM is indicated in value terms, then this indicator is not indicated.

3. Capacity utilization rate- Calculated as the ratio of output in physical terms to production capacity (21). If PM is indicated in value terms, then this indicator is calculated as the ratio of marketable products to production capacity. It shows the degree of involvement of production capacities in production. The maximum value is 1 or 100%. Although in theory a business can operate at 100% of its production capacity, in practice the maximum output is less because equipment needs to be repaired, employees go on vacation, etc. For example, a company can use 0.85 of its production capacity, then its output is 85% of the maximum that it is able to produce using all available resources. If a company has a low capacity utilization rate - up to 50%, then it usually receives low income or suffers losses, although it has great potential for growth .A company operating at 80% capacity or more is usually highly profitable, although it has less growth potential.

4. Marketable products, thousand rubles.- This is the actual output of products estimated at current prices of the period in which it was carried out. If there is an increase, then it can be associated with both an increase in the volume of output and an increase in product prices. At the same time, recalculate whether, according to your data, the average price of a unit of production corresponds to real prices on the market (you can determine the average by dividing marketable products by output in physical terms).

5. Sold products (sales volume of products), thousand rubles.- Data source - form No. 2 "Profit and Loss Statement" - this is the proceeds from the sale of products, goods, services. services - by main activities.

6. The cost of fixed assets, thousand rubles - This is the initial cost of fixed assets, which is reflected in Form No. 5 “Appendix to the balance sheet.” If the indicator is growing, then it is necessary to associate this growth with an increase in production capacity. , therefore, the enterprise purchased fixed assets for non-production purposes.

7. Return on assets, rub.- It is calculated as the ratio of commercial output to the value of fixed assets (item 4 of the TEP to the data of paragraph 6). If the indicator is growing, then this is due either to an increase in commercial output (numerator) or to a decrease in the cost of fixed assets (denominator). If at the same time there is an increase in both indicators, then the increase in capital productivity indicates that the increase in marketable output is higher than the increase in the cost of fixed assets, with a decrease in capital productivity, the increase in the cost of fixed assets is faster.

8. Number of industrial and production personnel (working), (PPP), people.- It is necessary to distinguish between industrial and production personnel and non-industrial personnel. The composition of industrial and production personnel includes the following categories of workers: workers, managers, specialists, employees who are employed in the main activities of the enterprise. Non-industrial personnel, as a rule, include employees of the factory canteen, medical centers of the enterprise, employees of housing and communal services of the enterprise, etc. The increase in the number of PPP is associated with the expansion of production or types of core activities, or with production program. Downsizing: either with layoffs or downsizing

9. Labor productivity (PT), thousand rubles - It is calculated as the ratio of marketable output to the number of industrial production personnel (paragraph 4 of the TEP to the data of paragraph 8). the growth of both indicators, then the growth in productivity suggests that the increase in marketable output is higher than the increase in headcount.

10. Average monthly salary, rub.- Reflects the average wages one employee per month, should not be lower than the minimum wage established by the state. It can be calculated as funds allocated for wages (reflected in form No. 5) to the number of PPP * 12 months. It is necessary to compare: does the amount of funds directed to pay labor cost! Growth in wages is usually associated with an increase in PT, inflation, an increase in piece rates and tariff rates, and an increase in bonuses. salary

15 Analysis of labor, its motivation, productivity and pay The main purpose of the analysis of labor and wages is to assess the quality of the organization's labor resources, the effectiveness of the labor motivation system and, in general, the effectiveness of personnel management. Preliminary analysis of the number of personnel of the organization and labor costs. Before proceeding with the analysis of the number of employees and labor costs according to the financial statements of the organization, it is necessary to assess the degree of distortion of these indicators. Since the tax burden on wages remains quite high, organizations are taking certain steps to minimize it, which complicates the standard analysis of indicators. In the process of conducting an economic analysis of personnel, it is necessary to assess the structure of personnel according to the following criteria:
categories of personnel (professions of workers, positions of employees - managers, specialists, other employees);
age and length of service in the organization;
the level of education of the staff;
skill level;
attitude to products (direct and indirect personnel);
belonging to the owners of the organization (owners and employees).
The next stage of personnel analysis is the calculation of personnel movement indicators, which evaluate the dynamics of personnel and the intensity of personnel movement processes, and also indirectly reflect the quality of personnel.
The growth rate of the number of employees characterizes the dynamics of the number of personnel, when compared with the growth rate of production volume in physical units, it makes it possible to assess the validity of the increase in the number. In general, the rate of population growth should be lower than the rate of increase in production volume.
The staff turnover rate allows you to indirectly assess the quality of personnel, with high values of the coefficient, the quality of personnel can be assessed as low.
When evaluating the calculated values of the personnel movement indicators, it is necessary to evaluate how the “quality” of the personnel changes, which can be assessed by the level of qualification, education, age, work experience and other indicators. With an increase in the “quality” of personnel, it is possible to positively evaluate the indicators of its movement. At the same time, it should be borne in mind that a high degree of staff constancy as a whole characterizes the organization positively, however, changes in technologies, activities, and the range of products can cause an objective need to change staff (at the same time, high values of the staff turnover rate are always negatively assessed).
Analysis of labor productivity and wages
The analysis consists in calculating labor productivity indicators, factor analysis of labor efficiency indicators and comparing the growth rates of labor productivity and wages.
To assess labor productivity, two indicators can be used - the ratio of sales revenue to the number of employees and the ratio of value added to the number of employees.
The second indicator, of course, more accurately reflects the contribution of the enterprise's employees to the creation of new value, since it excludes the factor of acquired values from the assessment of labor efficiency - material resources that contain past labor.
For further analysis of labor productivity, it is advisable to use factor models, having previously determined the main factors affecting the level of productivity. In particular, these factors can be formalized as follows:
quality of personnel (level of education, qualifications, age, work experience, other characteristics);
capital-labor ratio of personnel (estimated through the ratio of the value of fixed assets to the number of personnel);
the effectiveness of fixed assets and applied technologies (can be assessed through the rate of return on assets);
the effectiveness of the personnel motivation system (according to financial statements, it can be indirectly assessed through the ratio of revenue to wages, that is, through the indicator of salary return);
wage level.
The analysis of the efficiency of labor use is completed by analyzing the ratio of the growth rates of labor productivity and wages. For this analysis, it is necessary to calculate the growth rates of both indicators.

1. Staff productivity

Labor productivity is the degree of fruitfulness (efficiency) of a particular labor. Efficiency is measured by the ratio of costs and results of labor.

There are such methods for measuring labor productivity, depending on the methods of accounting for production volumes: natural (conditionally natural), cost, labor.

With the natural method, the volume of production is measured in natural meters (ton, piece, m 2, m 3, running meter).

Output in the natural method is measured by the ratio of the volume of production in physical terms for a certain period to the average number of workers involved in the production of this product.

Advantages of the natural method: simplicity, clarity, accessibility; the possibility of bringing this indicator to the workplace, workshop, site; objectivity of displaying the costs of living labor.

Disadvantages of the method: impossibility of application in the production of heterogeneous products of different quality and range; incompatibility with other types of products, industries.

Areas of use this method: jobs, sites, shops with homogeneous products of the same quality.

The conditionally natural method allows you to expand the boundaries of the application of the natural method. Homogeneous, but different-quality products are brought to a conditional standard according to some attribute. For example, sulfuric acid of various concentrations leads to monohydrate (100%), mineral fertilizers to 100% nutrient content, etc. But this method has all the disadvantages of the natural method of measuring labor productivity.

The cost method is the most versatile for measuring labor productivity. The volume of production is estimated in value terms (gross, marketable, sold, net, conditionally net production). With this method, labor productivity is determined by the ratio of the volume of production in value terms for a certain period to the average number of employees.

Gross (commodity) output is measured in the current wholesale prices of the enterprise (to assess the dynamics of labor productivity marketable products recalculated at prices comparable to the base period).

The motivation system is a set of interrelated activities that encourage an individual employee or the workforce as a whole to work actively to achieve the individual goals of the enterprise.

Motivation Methods labor activity employees are classified as follows:

> direct economic - piecework; hourly payment; rationalization bonuses; participation in profits; tuition payment; payments for the maximum use of working time (no absenteeism);

> indirect economic - subsidized meals; seniority allowance; preferential use of housing, transport, etc.;

> social (non-monetary) - enrichment of labor; flexible work schedules; occupational Safety and Health; programs to improve the quality of work; career advancement; participation in decision-making at a higher level.

Fundamentals of the formation of effective motivation for the behavior of employees:

> an atmosphere of friendly cooperation between employees and the administration of the enterprise;

> a reasonable system for evaluating work and determining the scope of the latter;

> awareness of measurement and evaluation criteria; weighted standards and control over them; clearly understandable compliance with the promotion of the effectiveness (efficiency) of activities.

According to its structure, wages consist of basic and additional wages.

The basic salary depends on the results of the employee's work and is determined by tariff rates, piece rates, official salaries, as well as allowances and additional payments provided for by the Labor Code and in amounts not exceeding those established by law.

Additional remuneration depends on the results of the economic activity of the enterprise and is established in the form of bonuses, remuneration, other incentive and compensation payments, as well as allowances and additional payments that are not provided for by the Labor Code, or in amounts exceeding those established by law.

The source of funds that are directed to pay employees of enterprises is the profit received as a result of their economic activities, and for budgetary organizations - funds allocated from the budgets, as well as part of the profit received as a result of their economic activities.

Funds allocated for wages constitute the wage fund (consumption fund), which consists of:

> basic wage fund - refers to the cost of products;

> Fund for additional wages - formed at the expense of profit remaining at the disposal of the enterprise;

> cash payments and incentives (material assistance, subsidies, labor and social benefits, etc.) made at the expense of profits that remain at the disposal of enterprises;

> profits (dividends, interest) paid on shares of the labor collective, and contributions from members of the labor collective joint-stock company in the ownership of the enterprise.

Basic wage fund. It includes:

1) wages accrued for work performed (hours worked) at piece rates, tariff rates and official salaries or according to average earnings, regardless of the forms of remuneration in force at the enterprise;

2) all types of allowances and additional payments provided for by the Labor Code, in the amounts established by law;

3) remuneration of unpaid employees for work performed under civil law contracts;

4) payment of annual and additional holidays in accordance with the law, monetary compensation per unused vacation;

5) payment for the performance of public duties, if they are performed in working time in accordance with the Labor Code;

6) pay for work on weekends and holidays, overtime in the amounts provided for by the Labor Code.

Fund for additional wages. It includes:

1) allowances and additional payments not provided for by the Labor Code and exceeding the amounts established by law;

2) bonuses for production results under special bonus systems, rationalization and invention;

3) differentiated amounts of additional payments paid to employees who took part in the liquidation of the accident at the Chernobyl nuclear power plant, as well as those working and living in zones of radioactive contamination;

4) remuneration based on the results of work for the year.

Cash payments and incentives include:

1) material assistance, health, environmental and other payments;

2) the amount of labor and social benefits provided to employees: additional payment, in excess of the Labor Code provided for, vacations granted to employees; the cost of vouchers for treatment and rest or the amount of compensation issued instead of vouchers; the cost of excursions and travel;

3) other payments that are of an individual nature (payment for an apartment and rent, food and industrial goods, grocery orders, travel tickets; subsidies for food, medical care, etc.);

4) the amount of profit directed to the acquisition of shares (for employees of the labor collective);

5) funds used to buy out the property of the enterprise by members of the labor collective at the expense of the enterprise, etc.

Distinguish between minimum, nominal and real wages.

Minimum wage - the amount of wages established by the state, below which payment cannot be made for the full monthly (daily, hourly) norm of labor (working time) actually performed by an employee. The minimum wage does not include additional payments, allowances, incentives and compensation payments.

Nominal wages are the amount of money that is paid to employees for the amount of work performed in accordance with the quantity and quality of labor expended by them.

Real wages are a set of material and cultural goods, as well as services that a worker can purchase for a nominal wage. In other words, real wages.

16. Analysis of the financial stability of the enterprise. The financial condition of an economic entity is a characteristic of its financial competitiveness (ie solvency, creditworthiness), the use of financial resources and capital, the fulfillment of obligations to the state and other economic entities.

In the traditional sense, financial analysis is a method of assessing and forecasting the financial condition of an enterprise based on its financial statements. It is customary to distinguish two types of financial analysis - internal and external. Internal analysis conducted by employees of the enterprise (financial managers). External analysis conducted by analysts who are outsiders to the enterprise (for example, auditors).

Under the subject of economic analysis understands the economic processes of enterprises, associations, associations, socio-economic efficiency and the final financial results of their activities, emerging under the influence

by the influence of objective and subjective factors, which are reflected through the system of economic information.

As can be seen from the definition, economic analysis deals with the economic processes of enterprises, associations, other divisions and the final production and financial results of their activities. The economics of enterprises is studied not only in dynamics, but also in statics.

Further, the subject of economic analysis is economic processes and final results that are formed under the influence of objective external factors. Constantly influencing economic activity, they reflect, as a rule, the operation of economic laws. In the process of economic analysis, in many cases one has to deal, for example, with the action of the price factor - with changes in prices, tariffs, rates. Pricing in market conditions is a generally spontaneous process; Prices for finished products, goods, tariffs for transportation and rates for services are set taking into account the requirements of the law of value, the laws of the market. Prices, tariffs, rates are not constant values, they are constantly changing. If prices for raw materials, materials, semi-finished products, finished products, goods change, then this will affect almost all indicators (especially financial ones) of industrial, construction, agricultural, trade and other enterprises. At industrial enterprises, indicators of gross, marketable, sold and net output, prime cost and net income indicators will change; in trading - indicators of wholesale and retail trade turnover, the level of realized discounts, distribution costs and profits. Changes in prices, tariffs, rates cause quite complex economic calculations in the analysis process. The price factor, which does not depend on this or that enterprise, is excluded by means of index recalculations, its effect is revealed separately, without connection with other factors.

Analysis of the financial condition of the enterprise has several goals:

Determining the financial position;

Detection of changes in financial condition in spatio-temporal context;

Identification of the main factors causing changes in the financial condition;

Forecast of the main trends in financial condition.

The key goal of financial analysis is to obtain a certain number of basic (most representative) parameters that give an objective and reasonable description of the financial condition of the enterprise. This applies primarily to changes in the structure of assets and liabilities, in settlements with debtors and creditors, and in profit and loss.

Local goals of financial analysis:

determination of the financial condition of the enterprise;

Identification of changes in the financial condition in the spatio-temporal context;

Establishment of the main factors causing changes in the financial condition;

· Forecast of the main trends in the financial condition.

Analytics and Manager ( financial manager) is interested in both the current financial position of the enterprise (for a month, quarter, year), and its forecast for a more distant future.

The alternativeness of the goals of financial analysis is determined not only by its time limits. It also depends on the goals that users of financial information set for themselves.

The objectives of the study are achieved as a result of solving a number of analytical problems:

· preliminary review of financial statements;

Characteristics of the property of the enterprise: non-current and current assets;

assessment of financial stability;

Characteristics of sources of funds: own and borrowed;

analysis of profit and profitability;

· Development of measures to improve the financial and economic activities of the enterprise.

These tasks express specific goals analysis, taking into account the organizational, technical and methodological possibilities of its implementation. Ultimately, the main factors are the volume and quality of analytical information.

Achieving these goals is achieved using various methods and techniques.