Depending on who is the subject of ownership, its types and forms are distinguished (see table). AT Russian Federation rights holders state property are management committees state property created respectively at the federal level and the level of subjects of the federation. The bearers of municipal property rights are local governments.
Structure of types and forms of ownership in the Russian Federation
The basis of modern market economy, including regulated by the state, is private property in its various types and forms. The variety of forms of ownership reflects the different degree of development productive forces and organizational and economic relations, unequal measure of socialization of production in different areas of the economy. In the industrialized capitalist countries, there is a wide variety of types and forms of private property: the sole property of farmers; labor private property (shop, shop, cafe, service station, pharmacy, etc.); private enterprise "href="/text/category/individualmznoe_chastnoe_predpriyatie/" rel="bookmark">individual private enterprise with a relatively small number of employees employed, joint-stock companies, etc. Such a mixed economy differs from a completely monopolized or state-owned one in that it responds better to the variety of changing social needs and more fully reflects them.
By sign of assignment the whole variety of forms of ownership can be reduced to three groups: individual, collective and state.
Individual includes personal ownership of consumer goods and household items, personal subsidiary farming, individual labor activity. In this type of property, all aspects of it are represented in one person or family.
The collective is represented by cooperatives, collective, rental enterprises, partnerships, joint-stock enterprises, etc. The cooperative form of ownership is widespread in most countries of the world. The main activity of cooperatives is the processing and marketing of agricultural products. Within the territory of former USSR collective property was represented by collective farms and consumer societies in the countryside.
Joint-stock property is also a kind of collective property.
State property is: national, regional and municipal.
According to legal features, they distinguish: private property (citizens and legal entities), state (again, federal, subjects of the federation and municipal) and mixed or joint form of ownership.
The objects of property are goods, labor, land, natural resources, residential buildings, securities, capital in cash or material form.
Each state has established its own correlation between different forms of ownership, and in each branch of the economy, in material production and in the non-material sphere, the advantage of certain forms was established.
The variety of forms of ownership determines the entrepreneurial activity of different levels. Entrepreneurship is the initiative of a natural or legal person
, aimed at the production of products, the performance of various types of work, the provision of services and trade for the purpose of making a profit. The subjects of entrepreneurial activity can be citizens who are not limited by law in legal capacity or capacity, as well as legal entities of all forms of ownership. The entrepreneur has the right, without restrictions and at his own risk, to make decisions and carry out independently any activity that does not contradict the law.
Classification of enterprises by form of ownership:
1. Individual enterprise- property of one person and labor only personally. Sole proprietorship is registered in general order in government bodies and carries out its activities on a common basis. In relation to them, sparing taxation is applied.
2. Family business is the property of one family and the work of only members of this family. Family businesses are also subject to favorable taxation.
3. Private enterprise- this is the property of an individual citizen who has the right to hire labor, the number of which is not limited. It is fully taxed.
A private enterprise must necessarily have a charter, which stipulates the basic principles of the work of this enterprise. The charter of the enterprise should not contradict the current legislation.
4. Collective enterprises- These are enterprises whose property is owned by a certain number of people who have the right to hire labor. Collective enterprises include:
¨ rental enterprises - state property or collective property is rented;
¨ cooperatives are the property of a certain group of people. At the same time, the owners are obliged to take both active and passive participation in the work of the enterprise; - business companies - enterprises that exist on the basis of the charter and the authorized fund, which is formed by share contributions of its participants.
5. State Enterprise.
Business companies the law recognizes enterprises, institutions, organizations created on the basis of an agreement by legal entities and citizens by combining their property and entrepreneurial activities for the purpose of making a profit. Companies are legal entities and can engage in any business activity that does not contradict the law.
The founders and participants of the company may be enterprises, institutions, organizations, as well as citizens. Moreover, enterprises, institutions and organizations that have become members of the company are not liquidated as legal entities.
Business companies include: joint-stock companies, limited liability company (LLC)" href="/text/category/obshestva_s_ogranichennoj_otvetstvennostmzyu__ooo_/" rel="bookmark">limited liability companies, additional liability companies, full companies.
These legal forms of collective enterprises are designed to regulate the forms of liability for doing business.
1. joint stock company.
A classic joint-stock company (corporation) is an association of capital investors (shareholders) formed on the basis of a charter and having an authorized fund divided into a certain number of shares of equal par value, the founders of which can be both individuals and legal entities. The company must consist of at least two members, while the maximum number is not limited.
Joint-stock companies are the most democratic form of business, because anyone can buy shares and become a shareholder (and thus the owner) of an enterprise with an open subscription to shares. In world practice, of course, there is also a closed subscription for shares, which is used, as a rule, in the case when the founders of a joint-stock company have sufficient funds to fully form the authorized capital of the enterprise.
The main features of the joint-stock company form of the enterprise are the following:
¨ shareholders are not liable for the obligations of the company to its creditors. The company's property is completely separated from the property of individual shareholders. In the event of the insolvency of the company, shareholders bear only the risk of possible depreciation of their shares;
¨ the joint-stock form of the enterprise allows to unite an almost unlimited number of investors, including small ones, while maintaining control of large investors over the activities of the enterprise;
¨ a joint-stock company is the most stable form of capital pooling, since the withdrawal of any of the investors from it does not entail the mandatory closure of the enterprise.
The limitation of risk to a predetermined amount makes a joint-stock company the most attractive form of capital investment and, as a result, makes it possible to centralize large funds.
We can say that the issuance of shares is one of the most significant achievements of the market economy. This is a way to mobilize resources, a way to "spray" risk and a way of instant overflow financial resources from one industry to another.
2. Limited Liability Company. Another type of collective business, which implies the presence of limited economic liability, is a limited liability company. They are enterprises that have an authorized fund divided into shares, the size of which is determined by the constituent documents. Members of the company can be both individuals and legal entities, and the members of the company are liable for its obligations only within the limits of their contributions. Much in the structure of a limited liability company resembles a joint-stock company, but there are also serious differences:
¨ firstly, such a society ¾ is an enterprise of a closed type;
¨ secondly, the creation of a joint-stock company requires more effort than a limited liability company.
3. Additional Liability Company. The participants in such a company, in contrast to a limited liability company, are liable for its debts with their contributions to the statutory fund, and if these amounts are insufficient, with additional property belonging to them in the same multiple for all participants to the contribution of each participant.
The maximum amount of liability is provided for in the constituent documents.
4. Complete society. A complete company is one in which all participants are engaged in joint entrepreneurial activities and are jointly and severally liable for the obligations of the company with all their property.
5. trust society¾ an additional liability company that carries out representative activities in accordance with an agreement concluded with the trustees of the property regarding the implementation of their right of owners. The property of the trustee is understood as cash, securities
and documents certifying the right of ownership of the principal.
The trust company carries out trust operations:
¨ for citizens - storage and representation services for servicing the property of principals;
¨ for legal entities - disposal of property, agency services, maintenance of accounts for owners, their securities and management of voting shares transferred to a trust company by participating in a meeting of shareholders "href="/text/category/obshee_sobranie_aktcionerov/" rel="bookmark"> general meetings of the joint-stock company.
The role of property in the system of social relations.
Where there is economic activity, there is always the problem of ownership. Property relations permeate the entire system of economic relations and accompany a person from the moment of his birth to death.
A person lives, produces and uses the results of labor in close interaction with other people. Because of this, it can be argued that property is a relationship between people that expresses a certain form of appropriation of material goods, and in particular a form of appropriation of the means of production.
The most important step in the study of property was made by the economic thought of the last century. P.-J. Proudhon () owns the famous phrase: "Property is theft." Such a definition did not receive universal recognition and was subjected to justified criticism, but Proudhon's position contained a very valuable detail ¾ if one person owns a thing, then another person is deprived of the opportunity to have it. This means that not nature, but social relations underlie property.
They give rise to a whole gamut of relationships between its participants, as well as between them and society. The social essence of these relations is the expression of the economic relations of property inherent in a given society.
For a more complete picture of property, one should determine the place that belongs to it in the system of social relations.
First, property is the basis, the foundation of the entire system of social relations. The forms of distribution, exchange, and consumption also depend on the nature of the established forms of ownership. Thus, private property prevails in a market economy.
Secondly, the position of certain groups, classes, strata in society, the possibility of their access to the use of all factors of production depends on property.
Thirdly, property is the result of historical development. Its forms change with the change in production methods. Moreover, the main driving force of this change is the development of productive forces. Production, personified by a windmill, wrote F. Engels, gives a society with an overlord at the head, a steam engine highlights the industrial bourgeoisie.
Fourthly, although within each economic system there is some basic form of ownership specific to it, this does not exclude the existence of other forms of ownership, both old ones that have passed from the previous economic system, and new, peculiar germs of the transition to the new system. The interweaving and interaction of all forms of ownership has a positive impact on the entire course of the development of society.
Fifth, the transition from one form of ownership to another can proceed in an evolutionary way, on the basis of a competitive struggle for survival, the gradual displacement of everything that dies off, and the strengthening of what proves its viability in appropriate conditions. At the same time, there are also revolutionary ways of changing forms of ownership, when new forms forcibly assert their dominance.
Thus, in the theory of Marxism, the elimination of private ownership of the means of production was considered as the main content socialist revolution. In accordance with this theory, in Russia, following the conquest of power in October 1917, private property in industry, transport, construction, and trade was abolished. Collectivization in the countryside replaced the individual property of the peasants with a cooperative-collective farm (actually semi-state). As a result, the complete dominance of socialist, or public (that is, state and semi-state) property was established.
After the state legally regulates the property relations between these persons, they are vested with the right of ownership. This right includes the powers of the owner to own, use and dispose of the property.
POWER OF OWNERSHIP is a legally secured possibility of economic domination of the owner over a thing. In this case, we are talking about economic domination over a thing, which does not at all require that the owner be in direct contact with it. For example, leaving on a long business trip, the owner continues to be the owner of the things in his apartment.
Possession of a thing can be illegal. LEGAL possession is called possession, which is based on some legal basis, that is, on the legal title of possession. Legal possession is often referred to as titular possession. ILLEGAL possession is not based on a legal basis, and therefore is titleless. Things by general rule, are in the possession of those who have this or that right to own them. This circumstance allows, when considering disputes over things, to proceed from the presumption of the legality of actual possession. In other words, the one who has the thing is assumed to have the right to possess it until proven otherwise.
Illegal owners, in turn, are divided into conscientious and unscrupulous. The owner is conscientious if he did not know and should not have known about the illegality of his possession. The owner is dishonest if he knew about it or should have known about it. In accordance with the general presumption of good faith of participants in civil rights and obligations (clause 3, article 10 of the Civil Code), one should proceed from the assumption of good faith of the owner.
The division of illegal owners into bona fide and unscrupulous is important in settlements between the owner and the owner on income and expenses, when the owner reclaims his thing with the help of a vindication claim, as well as when deciding whether the owner can acquire ownership by prescription or not.
AUTHORIZATION OF USE is a legally secured possibility of extracting useful properties from a thing in the process of its personal or industrial consumption, and for industrial purposes. So, a sewing machine can be used to sew clothes not only for your family, but also for a fee. The right to use is usually based on the right to own. But sometimes you can use a thing without owning it. For example, a studio for renting musical instruments rents them out so that the use of the instrument takes place in the studio, say, at certain hours and days. The same is true when using slot machines.
AUTHORITY OF ORDER - this is a legally secured opportunity to determine the fate of a thing by making legal acts in relation to this thing. There is no doubt that in cases where the owner sells his thing, rents it out, pledges it, transfers it as a contribution to a business company or partnership, or as a donation to a charitable foundation, he disposes of the thing. It is much more difficult to legally qualify the actions of the owner in relation to the thing when he destroys the thing that has become unnecessary to him, or throws it away, or when the thing, by its properties, is designed for use in only one act of production or consumption. If the owner destroys the thing or throws it away, then he disposes of the thing by making a unilateral transaction, since the will of the owner is aimed at renouncing the right of ownership. But if the right of ownership is terminated as a result of a single use of the thing (for example, you eat an apple or burn wood in a fireplace), then the will of the owner is not directed at all to terminate the right of ownership, but to extract its useful properties from the thing. Therefore, in this case, only the right to use the thing is exercised, but not the right to dispose of it.
The current civil legislation, like the one that preceded it, is limited to enumeration of the powers belonging to the owner (sometimes ways of exercising them), without defining any of them. And this negatively affects not only the disclosure of the content of property rights, but also the practice of applying the law. It is difficult to answer the question of what content the legislation puts into the concept of the right of ownership and who can be considered the owner of a thing. In this matter, one could follow the example of either Roman law and distinguish between the concepts of possession and holding, or the legislation of the German group and consolidate the institution of dual ownership with the allocation of the figure of the possessing servant. Unfortunately, the legislators did not choose any of these options. Therefore, it is difficult to answer the question whether the owner continues to be the owner of the thing when it is rented out or only the lessee is recognized as the owner of the thing for the period of the lease.
Disclosure of the content of the right of ownership is not yet completed with the definition of the powers belonging to the owner. The fact is that the powers of the same name can belong not only to the owner, but also to another person, including the bearer of the right of economic management or the right of lifetime inheritable possession. Therefore, it is necessary to identify a specific feature that is inherent in these powers precisely as the powers of the owner. It consists in the fact that the owner exercises the powers belonging to him at his own discretion. With regard to the right of ownership, the exercise of the right at discretion, including the disposal of it, means that the power (will) of the owner is based directly on the law and exists independently of the power of all other persons in relation to the same thing. The power of all other persons is not only based on the law, but also depends on the power of the owner, is conditioned by it.
True, in civil law this sign is blurred to a certain extent, since the persons who own civil rights exercise all these rights (and not just the right of ownership) at their own discretion (see paragraph 2 and paragraph 1 of Article 9 of the Civil Code). We believe, however, that since the indicated sign in relation to the right of ownership is specially fixed (see paragraph 2 of Article 209 of the Civil Code), the task is to identify its inherent content in relation to the right of ownership, which was done. The owner has the right, at his own discretion, to take any actions with respect to his property that do not contradict the law and other legal acts and do not violate the rights and legally protected interests of other persons, including alienate his property into the ownership of other persons, transfer to them, while remaining the owner, the rights possession, use and disposal of property, pledge property and encumber it in other ways, dispose of it in another way (clause 2 of article 209 of the Civil Code).
The right of ownership has the property of resilience or elasticity. This means that it has the ability to recover in its former volume, as soon as the restrictions that bind it disappear.
The right of ownership is one of the exclusive rights. This means that the owner is vested with the right to exclude the influence of all third parties on the sphere of economic domination assigned to him in relation to his property, including with the help of self-defense measures.
What has been said, however, does not mean that the power of the owner in relation to the thing belonging to him is unlimited. In accordance with the permissible direction of civil law regulation, the owner can indeed perform any actions with respect to his property, but only not contrary to laws and other legal acts. The owner is obliged to take measures confirming the damage to the health of citizens and the environment, which may be caused in the exercise of his rights. He must refrain from conduct that disturbs his neighbors and others, and even more so from acts performed solely with the intent to harm someone. In addition, the owner must not go beyond the general limits of the exercise of civil rights established by Article 10 of the Civil Code. The owner is also obliged, in cases, on conditions and within the limits provided for by law and other legal acts, to allow limited use of his property by other persons. These circumstances must be taken into account when formulating a general definition of property rights. Finally, when defining property rights, one should rely on the general definition of subjective civil law which also applies to property rights. With regard to the right of ownership, this general definition should be specified taking into account the specific features inherent in the right of ownership. Based on the previously stated provisions, we will give a definition of the subjective right of ownership.
The subjective right of ownership ¾ is a system of legal norms that regulate relations in the possession, use and disposal of the owner of a thing belonging to him at the discretion of the owner and in his interests, as well as to eliminate the interference of all third parties in the sphere of his economic domination.
In cases where the owner himself owns and uses the thing, it is usually sufficient for him to exercise his right that third parties refrain from infringing on this thing. But this is not always the case. In order to dispose of a thing (sell it, lease it, pledge it, etc.), the owner, as a rule, must enter into a relationship with a specific person (for example, with someone who wants to buy a thing, rent it, or pledge). Although the owner exercises his right by establishing relations with a specific person, their regulation goes beyond the right of ownership, and the owner himself acts in the mask of a seller, landlord, pledger, etc. If the right of ownership is violated, then everything depends on whether is it right or not. If it persists, then the restoration of the violated relationship occurs with the help of the norms of the institution of property rights. If the right of ownership is not preserved (say, the thing is destroyed), then in order to restore the violated rights, one will have to resort to the norms of other legal institutions (for example, obligations from causing harm or insurance law). Thus, the norms that form the institution of property rights are in constant contact and interaction with the norms of other legal institutions, both civil law and other industry affiliation. This circumstance must be taken into account when choosing the legal norms governing a particular area of property relations, including property relations.
What property rights are needed. The experience of many countries has shown that in order to create an effective market system based on competition, it is necessary to legislate three different objects of ownership. This is, firstly, real estate(real estate), secondly, movable property(movable) and, thirdly, intellectual property.
To real estate include production and non-production premises, roads, transport facilities, various infrastructure facilities.
One of the most important properties is Earth. Private ownership of land is the basis of most personal fortunes in a market economy. It is necessary that a person should be able to obtain undisputed title to a well-defined piece of land, including the right to use at his discretion and without significant restrictions. Then, if the land can bring more benefit not to its owner, but to another person (this is evidenced by his willingness to pay a high price for this land), then it can be sold, and the proceeds from the sale will be used for other purposes.
Clear ownership, which can be defended in court (if necessary), is the basis for sales transactions real estate.
Movable includes property that allows its free movement: machinery, equipment, tools, cars, furniture, securities, etc.
Ownership of these valuables can be confirmed by appropriate documents. When the owner changes, the corresponding changes are made to the documents. Some, not too expensive, real estate (furniture, tools, etc.) is transferred from hand to hand without special legal registration. To confirm ownership, invoices from the store are sufficient.
The third type is intellectual property¾ the exclusive right to use for commercial purposes products of creative activity (literary, artistic, scientific, works of performing artists, sound recordings, radio and television broadcasts, inventions, utility models, industrial designs, trademarks, service marks). In our "computer age" the protection of intellectual property should be given special attention.
It appears in the form of inventions, electronic software, manuscripts, achievements in art and other products of human intellect. Patents, copyrights, trademarks and other registration documents entitle these types of property. They are vital for stimulating creativity and innovation, and the strong protection of such intellectual property is one of the sine qua non conditions for the existence of a market economy. This explains why in countries with such economies there is a concern regarding "piracy" in relation to materials protected by copyright or patents. After all, "pirates" receive income from this property, although they do not own it and did not bear the costs of its creation. Such "piracy" reduces the incentive to invent and other creative activities.
While maintaining an inviolable right to intellectual property, "disintegration" is possible, that is, the sale of this right in parts. For example, a lease retains ownership, but for a fixed fee, provides the opportunity to use the property for profit. The creators of the software retain ownership of their software, but others may use the software under license agreements.
Many other examples can be cited where the rights to own and dispose of property are retained by one person, but the right to use can be transferred to another person. At the same time, the owner of the property has the power to determine how it should be used: the rules of law prevent the illegal use of leased funds, protecting their owner.
An important legislative innovation is the establishment of the possibility for a citizen to acquire ownership of a dwelling occupied by him as a tenant in a house of state or municipal housing stock (by way of redemption or on other grounds provided for by legislation on housing privatization). It is assumed that in the future it will become one of the most important forms of meeting the housing needs of the population and will help form a housing market, the development of which, in turn, should actively contribute to solving the housing problem.
In addition, the full payment of the contribution by a member of a consumer cooperative for the use of an apartment, dacha, garden house, garage, other premises or structure provided to him has now become a special basis for the emergence of property rights for citizens. By virtue of a direct indication of the law (clause 2, article 51 of the Fundamentals of Civil Legislation, clause 2 of article 13 of the Law on Property in the RSFSR), this circumstance terminates the right of cooperative ownership of the corresponding property object, turning it into an object of citizen's property. All this gives grounds for asserting the consistent expansion of the range of objects of property of citizens aimed at meeting the needs of the population.
This is evidenced by the appearance in the property of citizens of new varieties for us. valuable papers- shares, treasury bills, certificates, etc., not only nominal, but also bearer. This opens up a wider opportunity to participate in commercial relations for the majority of citizens, and not just for professional entrepreneurs. Income from securities, from deposits in credit institutions and property manufacturing enterprises where citizen depositors work should be considered as legally recognized and encouraged sources of their personal property (cf. clause 1, article 10 and clause 3, article 11 of the Law of Property in the RSFSR), many of which directly or indirectly have, in addition, predominantly labor origin (for example: income from deposits in the property of rental and other enterprises).
When all the above-mentioned elements of property relations are enshrined in law, the market economy receives the necessary space for effective functioning and development.
Transformation of forms of ownership in connection with changes in the material conditions of economic activity
Throughout the history of the development of human society, several types of economic organisms have arisen. They developed in a certain sequence - in the order of transition from the simplest economic structures to more and more complex ones.
The original and longest was the era of the primitive communal system, which ended 7-9 thousand. years ago and from which separate tribes living in hard-to-reach places in Asia, Africa and Latin America have not yet emerged. In this era, two stages are distinguished: the period of collecting and appropriating the means of life bestowed by nature, and the second period, when people began to create useful products with their own labor. Man at that time was completely dependent on the natural environment. The primitiveness of the tools of labor excluded the possibility of fighting for survival alone. Joint activity was natural, and collective property was the only possible and necessary one. The plot of land occupied by the community, tools of collective labor, and common housing were jointly appropriated and protected. The fruits of joint labor appropriated the entire tribal team. A minimum of results dictated an egalitarian distribution.
The improvement of labor tools and forms of farming expanded the needs of primitive people and introduced changes into the economic organism of the community. The appearance of the bow and arrow made it possible to hunt the beast alone and marked the beginning of the disintegration of egalitarian forms of distribution.
With the development of agriculture and animal husbandry, communities specialize in the production of certain products, their economic isolation occurs, and an intercommunal exchange of labor products arises.
Within the community began to develop new type economy, individual (family) appropriation begins, and the tribal organization itself gradually turns into a community. In most countries of Asia, Africa and Latin America and now the community - component their social structure. Communal property was of great importance in the life of the peasantry and the Cossacks in Russia later.
At the turn of IV and III thousand. BC e. a slave society emerged. It was based on private ownership of land and slaves. It predetermined the essence of the socio-economic relations of this society. Wars of conquest ensured a massive influx of prisoners and cheap labor for slave-owning latifundia. Over time, the unproductive labor of slaves, with an increase in market prices for them as a result of the weakening of the military power of the slave-owning states, made it unprofitable to purchase and maintain slaves. Large landowners began to break up their estates into small plots and give them for cultivation to slaves and free peasants who had lost their lands. The forced peasants were forced to give their masters a significant part of their production. Property relations underwent another change, a transition to a feudal economic structure took place.
The socio-economic relations of feudalism had a number of major differences and advantages over slavery. The land belonging to the feudal lords was divided into master and peasant. The latter in many countries went to the use of rural communities and then was divided into allotments, which were given to the peasants for farming. Peasants and artisans had personal property that passed by inheritance. It extended to agricultural implements, working and productive livestock, poultry, residential buildings, and outbuildings. Economic dependency the serf peasantry from the landowner was realized in the form of corvée, dues and cash rent. Gradually, the relationship between the serf and the feudal lord turned into contractual and quitrent-money. The dependent worker began to look more and more like a tenant.
More progressive than all previous systems is the capitalist economy. Here, not only the land, but also all the main means of production are privately owned by the bourgeoisie. Capitalism puts an end to non-economic coercion to work, the personal dependence of the worker on the owner of the means of production. The new system is based on the free labor of employees and the freedom of entrepreneurial activity. The desire to receive more income served and continues to serve as a powerful stimulus for the development and improvement of production. Private capitalist property has not exhausted its possibilities for the progress of society as a whole.
Capitalism in the industrial sphere began with simple cooperation of labor, when under one roof, under the leadership of one owner-owner, many people unite to perform homogeneous work. At the second stage, simple cooperation was replaced by a more complex form of organizational and economic relations - manufactory. This form of economic activity is based primarily on hand tools and the division of labor within the workshop. It began in Europe from the middle of the 16th century. and continued until the last third of the 18th century. The specialization of labor, its fragmentation during the creation of a finished product into its component parts, developed the skills of the workers, led to an increase in labor productivity. Manufactory prepared the necessary prerequisites for the transition to the machine stage of production.
The transition to machine production (end of the 18th to the middle of the 19th century) brought a qualitatively new technical foundation to the capitalist economy, which could not but change the content and relations of property. Scientific and technological progress has increased the concentration of production, led to the birth of large plants and factories. Individual capital for the development of new industries was lacking. Second half of the 19th century marked biggest discoveries in science and technology, rapid development machine production. Structural changes are taking place in the capitalist economy; The development of new capital-intensive sectors of the economy turned out to be beyond the power of individual capitals; the collective, joint-stock form of economic management is receiving accelerated development.
From the concentration of production, monopolies are born, which concentrate in their hands the production and marketing of a significant part of this or that product, and, consequently, economic power.
In the present century, the forms of capitalist property have repeatedly changed under the influence of the continuous strengthening of the social character of production. In Western countries, the most common form of ownership has become a mixed one, in which wide sections of the population can take part. A further higher stage in the socialization of the economy led to the nationalization of part of the national economy. In the 1980s, the share of the state in the national wealth of the country was about 20% in the USA and Japan, in countries Western Europe¾ 35-40%.
In modern conditions, the greatest degree of socialization of the economy on an international scale is due to the fact that not only transnational capital is formed and develops, but also economic integration capitalist states.
Thus, the durability and strength of private property lies in its mobility. It changes in accordance with the new scale of the socialization of the economy, opens up scope for the development of productive forces and an increase in the efficiency of economic activity. Comparing how capitalism was in the distant past and how it has become now, we notice that this system develops by self-negation of its original economic foundations. This is naturally a historical process. It is based on internal objective laws, which are implemented through economic activity and determine its direction.
In the process of formation of market relations, the share of state property is gradually decreasing, but various forms of individual and collective property are developing: individual enterprises, partnerships with full and limited liability, joint-stock companies of open and closed types, cooperatives, associations, etc.
Various forms of ownership operating in common system economic relations cannot be isolated from each other. Overcoming their specificity, they inevitably intertwine. Based on this interweaving, mixed forms of ownership can arise. The objective basis of this interweaving is the mutual complement and use of those specific opportunities that are inherent in each of the specific forms of management. So, in Russian joint-stock companies, the property of individual citizens, collectives and the state is now merging. Creation and development of JSC is the main way of denationalization of property.
Private farms (these are individual enterprises) in many cases do not lose their production and economic ties with collective farms and state farms, from which they "inherited" the land and a certain part of the means of production.
Changes at the level of microeconomics were expressed in the fall of the role and importance of private property.
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There are quite a lot of subjects of the market economy. These are producers and consumers, entrepreneurs and employees, industrialists, bankers, merchants, owners of loan capital and securities, etc. In the most general view subjects of a market economy are combined into three large groups (Fig. 7.4).
Each of these aggregated subjects performs its own functions (Table 7.2).
Table 7.2. Functions of the main subjects of the market economy
|
households |
How do owners of factors offer labor, land, capital in the resource market; receive income from the sale of resources; use income to purchase consumer physical goods and services to meet personal needs |
|
Entrepreneurs |
Demand for resources; offer tangible goods and services both for the business and public sectors (investment tangible goods and productive services) and for households (consumer tangible and intangible goods); invest their earnings |
|
State |
Presents a demand for economic resources for the implementation of activities in the public sector of the economy; offers money; offers public goods without direct payment or with partial payment, which positively affects the productivity of the business sector and reduces the cost of household consumption; carries out government regulation of the market economy |
The real model of the economic structure involves the use of both a market mechanism that ensures the efficient functioning of the economy, and state machinery regulation to solve a number of problems that the market refuses to fulfill or the market solution of which is too expensive for society (Fig. 7.5.)
The main tasks of the state in the conditions of market economic systems:
External effects (externalities)- costs and benefits in connection with the production and consumption of economic goods by entities not participating in the market agreement. Externalities can be negative or positive.
Positive Effects arise when the production or consumption of a good brings unrequited benefits to third parties.
Example. The costs of limiting the spread and eliminating the epidemic of cholera (isolation of patients, providing them with medical care, keeping those who were in contact with patients during the incubation period, etc.) have a positive effect on those who could get sick, but avoided this fate, without directly paying for the health care services noted above.
Negative Effects arise in cases where the production or consumption of a good causes uncompensated costs to third parties.
Example. Polluting the environment, the enterprise shifts part of the costs (for the introduction of treatment facilities, waste-free technologies, etc.) that it should have carried out onto the population, thus forcing them to spend part of their income on treatment, live in conditions of discomfort, etc. etc.)" without compensating him (the population) for these costs.
The consequence of positive externalities is the excess of the social utility of goods over individual utility. This excess is not compensated by the market, because the market pays only for individual utility. Therefore, the market directs insufficient resources for the production of such goods.
The consequence of negative externalities is a reduction in the actual costs of the entrepreneur, which leads to an expansion of the supply of these goods above the equilibrium level and a price reduction relative to the optimal level. Therefore, the market directs resources to the production of economic goods with a negative effect in excess of their optimal amount.
The English economist Arthur Pigou, as a result of studying the nature of externalities, proposed the introduction by the state of a certain tax to eliminate externalities, which is known in the scientific literature as the Pigou tax.
The American economist Robert Coase, based on the study of external effects, came to the following conclusions, which are opposite to the conclusions of A. Pigou.
Thus, if existing externalities pervert monetary value costs and benefits, which leads to inefficient allocation of resources, then market system does not produce public goods or produces much less quasi-public goods than society needs them.
Unlike ordinary private goods, the use of which implies their obligatory purchase for money (purchase), public goods (national defense, public administration, environmental protection, street lighting, etc. etc.) are already consumed because they are produced. Benefits from the use of public goods are received not only by those who incurred the cost of their creation or paid for their consumption, but also by those who did not spend anything on it. The costs of producing public goods are carried out through exemptions in the form of taxation.
Market economy- This is an economy based on commodity-money relations, the dominance of private property and free competition between producers and consumers. Currently, the market economy is one of the main types of economic systems. The main economic decisions are made independently by producers and consumers. The former, at their own peril and risk, decide what products to produce, in what quantity, by means of what technique and for whom. The latter independently make a choice of which products to purchase and from which manufacturers. The choice is made under the influence of factors such as price, quality, etc. The balance of the economy is achieved through the market mechanism. Its main elements are supply and demand. Taking into account their compliance, the price of products is formed. The price level is a signal to increase or decrease their productivity. The market economy was formed in the XVIII century. and is the most flexible economic system, which, under the influence of internal and external factors, tends to transform and change.
Subjects of the market economy:
1) household - an economic unit consisting of one or more persons;
2) enterprise - an economic unit that: uses factors of production for the manufacture of any product; makes decisions independently; strives for maximum profit;
3) bank - a financial and credit institution that regulates traffic money supply necessary for the normal functioning of the economy;
4) the state - represented by legal institutions, exercises political and legal power in order to control the market in order to meet public needs.
To economic resources market economy include:
1) labor in the form of a conscious activity of people aimed at creating a product that they or other people need;
2) natural resources in the form of land, water, air, minerals, flora and fauna, natural energy sources involved by people in economic circulation;
3) means of production in the form of fixed and circulating assets used in economic activity;
4) cash for which and with the help of which material, material and labor resources are acquired, attracted;
5) informational resources in the form of scientific scientific and technical, design, technological, statistical, management information and other types of spiritual and intellectual values necessary to create an economic product used in the process of its creation.
3. Market: essence, classification, functions. Market Efficiency
Market- this is a set of economic relations based on mutual agreement between market entities regarding the transfer of ownership of goods or the possibility of obtaining services. Usually occurs in the form of an equivalent exchange for money (trade) or other goods (barter). With free access to the market, both producers and consumers, the exchange takes place in a competitive environment.
Hence the market economic category is a set of specific economic relations and connections between buyers and sellers, as well as resellers regarding the movement of goods and money, reflecting economic interests subjects of market relations and ensuring the exchange of products of labor. The unity of all the above categories lies in the fact that they express a single essence - economic ties between people in the movement of goods.
Market classification:
1. On a territorial basis: local, regional, national, global.
According to the subjects entering into the exchange: the market of consumers, producers, resellers, government agencies.
2. By objects of exchange: markets for means of production, markets for goods and services, financial markets, and intellectual property markets.
3. Taking into account the assortment: closed, saturated, mixed.
4. According to the degree of compliance with the law: legal (official), illegal (shadow).
5. According to the degree of saturation: equilibrium (demand = supply), scarce (demand > supply), excess (demand< предложение)
6. By degree of development economic freedom: free, adjustable.
Market Functions determined by the tasks ahead of him:
1) pricing (equivalent) - the price is formed on the market based on the interaction of supply and demand, taking into account competition;
2) informational - the market provides its participants with information about the required quantity of goods and services, their range and quality;
3) stimulating - the market encourages producers to create the economic benefits that society needs at the lowest cost and receive sufficient profit.
4) distributive - the incomes received by market entities are mainly payments for the factors of production that they possess.
5) intermediary - the market acts as an intermediary between the producer and the consumer.
Most efficient market mechanism operates in conditions of free, or perfect competition, that is, when the market situation is characterized by a multitude of buyers and sellers, homogeneity of the products sold, and free access of firms to the market. Under perfect competition, none of the sellers or buyers by itself is able to influence the market price.
Market mechanism with a high degree efficiency solves the problem of producing goods and services needed by consumers. Through the market there is a spontaneous adaptation of the volume and structure of production to the volume and structure of social needs, the distribution of factors of production between various industries, that is, the question is decided what and in what quantity to produce. The market economy, in principle (with some very rare exceptions), does not know such phenomena traditional for the command-administrative system as shortages, shortages of goods, queues, etc.
Characteristics of the economic system
After the separation of man from the world of wildlife, his formation as a social being began. The development of consciousness took place in the process of labor activity. It was thanks to labor that man was able to satisfy his most important vital needs.
At first, human needs were quite simple - the needs for food, clothing, shelter. And labor activity was of a primitive nature - gathering, hunting, fishing. But over time, human needs increased. The job became more and more difficult. More and more resources were involved in it, more and more people were involved. Man was forced to coordinate his actions with other people.
On the basis of labor activity, the foundations of the economic system were formed. BUT economic system, in turn, determined the features of social relations, the social system.
Definition 1
An economic system is a system of relationships that arise in the process production activities between business entities in connection with the use of various resources, taking into account the legal framework of society, on the basis of ownership and participation in the management of production and distribution of the produced product, profits of immaterial benefits.
To date, scientists tend to distinguish the following types of economic systems:
The key issues of their selection are precisely the relations of property rights and economic management. The traditional economic system is understood as a system that arose under the conditions of communal ownership. It has maintained its existence to this day. The management and distribution of material wealth in it is carried out on the basis of the customs and traditions that have developed in society.
The planned economy is based on state ownership and the monopoly right of the state in the management and distribution of material goods and the produced product. It arose as a result of social conflicts that arose due to the aggravation of crisis phenomena in a market economy. It was distinguished by a high degree of social guarantees for citizens and directive planning. economic activity. government regulation prices.
Definition 2
A market economy (economic system) is an economic system based on private ownership of the means of production and controlled by market mechanisms.
This system originated in the bowels of the traditional economic system. The main stimulus for its development was the desire of entrepreneurs to increase personal profits (benefits). To this end, entrepreneurs took the initiative, organized the production of products for sale (commodity production). The saturation of the market took place taking into account the interaction of supply and demand.
Theorists of a market economy at the initial stage of its development denied the need for management and regulation of production. They considered the market economy to be a self-regulating system. But uneven economic development and the spontaneous nature of market relations led to the emergence crisis situations in economics. The crises acquired a systematic character and covered, in addition to production, also social life. exacerbated social conflicts.
In order to mitigate the consequences of crises or avoid them, in the $20th century, various leading countries of the world developed and implemented national models of a market economy that allowed active state intervention in the management of the economy. Promising long-term plans for economic development were adopted. This economic system was called a mixed economy. It was a combination of the advantages of market and planned economic systems. But many scholars consider it a modernized version of the market economy. After all this system operates under the predominance of private property and market mechanisms for regulating production
Like any economic system, the market economy has its own structure. Its constituents are:
Definition 3
Definition 4
Resources are objects and items that can be used to produce material goods or provide services to consumers.
Resources are divided into human (labor), natural (wealth of nature and natural conditions), capital, financial. Natural resources According to the degree of exhaustibility and recovery, they are divided into inexhaustible (the energy of the sun, wind, flowing waters, geothermal energy) and exhaustible. The latter, in turn, are divided into renewable (biological) and non-renewable (mineral) resources.
Definition 5
The subjects of a market economy are participants in market relations for the production, distribution and sale of manufactured products and material goods.
AT economic relations many actors are involved. They may be private individuals), legal entities (enterprises and organizations of various forms of ownership). Active participant economic life in modern world the states and their associations (political, economic interstate formations) act.
The state, on the one hand, can act as legal entity. This is manifested in the form of enterprises in the public sector of the economy. On the other hand, the state takes part in the management of production. It regulates economic activity through the adoption of various laws, pursuing a tax and credit and financial policy of a certain direction.
households
State
Business -
Depreciation of fixed assets
After a certain period of time from the moment of purchase or creation, fixed assets lose part of their value. In economics, this phenomenon is called depreciation, i.e. and depreciation is the gradual loss of fixed assets of their use value.
Physical deterioration- this is the loss of fixed assets of their consumer value as a result of wear of parts, exposure to natural factors and aggressive environments. Physical wear can be of two types: natural and operational. Accordingly, this is a loss of value during operation or due to natural aging processes. The coefficient of physical wear is calculated by the formula
where And- the amount of depreciation accrued for the entire period of operation; From the first- initial (replacement) cost of fixed assets.
For objects whose service life is below the standard, the wear coefficient can be calculated using the formula
where T f T n- the standard service life of this object.
For objects whose service life has exceeded the standard, the wear coefficient is found by the formula
where T f- the actual service life of this object; T n- the standard service life of this object; T in - the possible residual service life of this object in excess of the actually achieved.
Obsolescence- this is a loss of value due to a decrease in the cost of reproduction of similar fixed assets, due to the improvement of technology and the organization of the production process. There are two types of obsolescence: fixed assets depreciate because similar fixed assets are produced at lower costs and become cheaper; as a result of scientific and technological progress, more modern and more productive equipment appears.
The relative value of obsolescence first kind can be calculated using the formula
where From the first- the initial cost of the means of labor; Restored- the replacement cost of the means of labor.
Obsolescence second kind can be established by determining the replacement cost by the formula
where From the modern, From the mouth–replacement cost of a modern and obsolete machine; P modern, P mouth- the performance of an outdated and modern machine.
The essence of obsolescence lies in the fact that the means of labor depreciate, lose value before the end of the physical service life.
Valuation of fixed assets
Fixed assets are accounted for and valued in natural and cost forms. An in-kind valuation is the number of pieces of equipment, power consumption and other technical parameters. For example, if this is a building, then - cubic meters and square meters; road - length and width, etc. In-kind assessment is used when calculating the need for fixed assets and is taken into account when calculating the production capacity of the enterprise.
Valuation is used more widely. At valuation fixed assets are:
1)cost estimate, which consists of the cost of acquiring (constructing) an object of fixed assets. When calculating the initial cost, all costs associated with the acquisition of an item of fixed assets (excluding VAT) are taken into account:
- amounts paid to the supplier, as a rule, equal to the price of the goods;
- transportation costs associated with the delivery of goods to the enterprise;
– installation and installation costs;
– payment for services of intermediaries;
– payment for consulting services, etc.:
PS = C + TR + M + Other services , (1)
where PS is the initial cost, rub.; C - amounts paid to the supplier, rub.; TR - transportation costs, rub.; M - the cost of installation and installation, rub.
In addition, the initial cost may be changed as a result of completion, additional equipment, reconstruction, modernization, technical re-equipment of the facility in the amount of completion, additional equipment, reconstruction, modernization;
2)assessment at replacement cost. Over time, the value of previously acquired items of fixed assets may change, as a result of which the replacement cost can be calculated, which characterizes the value of the item of fixed assets at current prices (in prices in force at the time of valuation).
Replacement cost (RC) is calculated by the formula:
BC = PS(BS) × To P , (2)
where BS is book value, rub.; To n - conversion factor, which shows how many times the value of the object has changed.
Conversion factors can be increasing (if over the past period of time the value of fixed assets has increased, then To n > 1, for example, the cost of buildings, as a rule, increases) and lowering (if the cost of fixed assets has decreased over the past period of time, then To P<1, например, стоимость вычислительной техники, программного обеспечения с течением времени снижается).
Organization Personnel
The labor resources of an enterprise are the main resource of each enterprise, the results of the production activity of the enterprise largely depend on the quality of selection and efficiency of use. At the level of an individual enterprise, instead of the term "labor, resources", the terms "personnel" and "personnel" are more often used.
Under the personnel of the enterprise, it is customary to understand the main (regular) composition of the employees of the enterprise. Depending on the functions they perform, the personnel of the enterprise are divided into the following categories: workers, basic and auxiliary; leaders; specialists; employees. The listed workers form (at manufacturing enterprises) industrial production personnel (PPP).
A profession is a set of special theoretical knowledge and practical skills necessary to perform a certain type of work in any industry.
A specialty is a type of activity within a given profession that has specific features and requires employees to have special knowledge and skills.
Qualification is a set of knowledge and practical skills that allow you to perform work of a certain complexity.
According to the level of qualification, workers can be divided into unskilled, low-skilled, skilled and highly skilled. The qualifications of workers are determined by ranks.
Managers are distributed according to management structures and management links. According to management structures, managers are divided into linear and functional, according to management levels - into top, middle and lower levels.
Specialists are workers engaged in engineering, technical, economic work: engineers, economists, accountants, legal advisers, etc.
Employees are employees involved in the preparation and execution of documentation, accounting and control, economic services: clerks, cashiers, timekeepers, accountants, etc.
The ratio of the listed categories of workers in their total number, expressed as a percentage, is called the personnel structure. The structure of personnel can also be determined by age, gender, level of education, work experience, qualifications and other characteristics.
In the practice of accounting and personnel planning, there are attendance, payroll and average payroll compositions.
The turnout staff is the minimum required number of employees who must come to work daily to complete the task on time.
Payroll - all permanent and temporary employees registered at the enterprise, both currently performing work, and those who are on regular vacations, business trips, performing public duties, who did not come to work due to illness or any other reasons. The list number of employees can be set for a certain date.
The average payroll is determined by summing the payroll of employees for all calendar days of the period, including weekends and holidays, and dividing the amount received by the full calendar number of days of the period.
Real wage
The wages are based on many principles that depend on the prevailing form of ownership in social production, the state policy in ensuring the minimum wage, the level of development of the national economy, the national wealth of the country, etc.
The following can be named as the basic principles of remuneration for a separate organization::
· flexible tariff system as a normative basis for remuneration;
· Determining the size of the average wage of employees above the minimum wage established by the state;
maximum independence in matters of organization and remuneration of labor;
• outstripping growth rates of labor productivity in comparison with the growth rates of wages;
payment according to the final results of production and in accordance with the amount of labor expended; encouragement of high quality of products, labor, works and services;
· the material interest of workers in the growth of labor productivity, and so on.
Pay systems
The system of remuneration of an employee should be defined as the method of determining wages established in ϲᴏᴏᴛʙᴇᴛϲᴛʙ and with the current legislation. Thus, the system of remuneration of an employee presupposes the existence of criteria defined in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the legislation that determine the relationship between the measure of the work performed by the employee and the amount of wages he receives.
In part 1 of Art. 132 of the Labor Code of the Russian Federation, as criteria for determining the amount of an employee's salary, his qualifications, the complexity of the work performed, the quantity and quality of labor expended are named. The application of these criteria and allows you to determine the system of remuneration of the employee. There are several systems for remuneration of workers.
Each organization, depending on the specifics of its activities, can choose (the most appropriate from an economic point of view and in order to motivate employees) remuneration systems. There are, in particular, the following systems:
Tariff (time-based, piecework);
Tariff-free;
Mixed.
A commercial organization can develop its own system that does not contradict the legislation of the Russian Federation. But its conditions should not worsen the position of the employee in comparison with the conditions established by the Labor Code of the Russian Federation (Labor Code of the Russian Federation).
The accepted systems of remuneration should be fixed in the regulation on remuneration, the collective agreement and (or) in labor contracts with specific employees.
The tariff system is the most common system of remuneration.
Varieties of the tariff system of remuneration are:
Time-based system (simple time-based and time-bonus);
Piecework system (direct piecework, piece-progressive, piece-bonus, indirect-piecework, chord).
Forms of remuneration
Allocate the main forms of remuneration used in manufacturing enterprises:
· time-based (using monthly, daily and hourly tariff rates);
piece-rate form of remuneration;
· their options: time-bonus and piece-bonus forms of remuneration.
For time-based payment, it is enough to indicate when an employee is hired, his work schedule, according to which the hours worked will be taken into account. If the work schedule changes during personnel events, then such events must be registered with personnel movement documents.
For piece-rate payment, in addition to the work schedule for accounting for hours worked (it is used in other calculations), it is necessary to register the actual output of the employee on a monthly basis in piecework orders. In this case, it is necessary to pay attention to the date of completion of the work, which is indicated in the document, since when calculating piecework earnings, the output registered during the actual period of validity of the piecework payment record is taken into account. That is, if a document is entered on the payment of vacation or sick leave, then the orders for the employee registered during the absence will not be automatically included in the amount for accrual on the line of piecework pay.
A variant of piecework is piecework payment for a certain amount of work performed at a specified time.
The time-based form of remuneration is based on the actual hours worked. At the same time, the hours worked are not specifically recorded in the information base, but are calculated automatically as the amount of planned time that the employee had to work according to the schedule, minus deviations from this schedule, for example, due to vacation or illness, entered by various deviation documents.
Organization of bonuses
To ensure the material interest of employees in improving the results of labor activity, bonuses are used at enterprises as one of the forms of their material incentives.
The main purpose of bonuses is to increase the efficiency of the enterprise by stimulating the labor activity of personnel. The organization of bonuses for employees of the enterprise is based on the following principles:
Fairness and validity of the size and differentiation of premiums;
Material interest of employees in achieving the highest final results of labor activity;
The combination of individual and collective interest in the results of labor;
Encouragement of creative initiative, responsibility, achievement of high quality of labor, products, works and services;
Ease of determining the amount of bonus payments;
Clarity and accessibility for employees to understand the relationship between their labor efforts and remuneration;
Flexibility - changing the bonus system in accordance with the change in the goals and objectives of material incentives;
Glasnost encouragement as a combination of material and moral incentives to work.
Industrial enterprises independently develop provisions on bonuses for employees, which are coordinated with the trade union organization and attached to the collective agreement.
The provision on bonuses can be developed both for the enterprise and its structural divisions, and for certain categories of employees, positions, professions, qualification and professional groups.
The organization of bonuses at the enterprise primarily includes the choice of such basic elements that are reflected in the regulation on bonuses, such as indicators, conditions and frequency of bonuses, sources of bonus payments, establishing the amount of bonuses and the circle of persons subject to bonuses.
Bonus indicators should correspond to the types and tasks of production, really depend on the labor contribution of each employee and the team as a whole. The number of indicators should be minimal, but quite sufficient to ensure the relationship of bonuses with the main tasks of production, with the performance of employees. They should not contradict each other: the improvement of some indicators should not cause the deterioration of others.
Bonus indicators are usually divided into basic and additional. The main indicators are those that are mandatory for execution and receiving a bonus. If they fail to do so, no bonus will be awarded. Additional indicators ensure the fulfillment of the main indicators, but if they are not fulfilled, the amount of the bonus is reduced.
16. Internal planning
Intra-company planning aims to:
a) determination of the main directions and proportions of the development of production, taking into account the material sources of its implementation and market demand;
b) improving the efficiency of economic activity by ensuring the optimal use of opportunities and all types of resources of the enterprise.
Planning includes: determining the final and intermediate goals of the enterprise, determining the tasks that need to be solved to achieve the goals, determining the means and methods for solving these problems, the required resources, their sources and distribution methods.
Planning tasks are formulated as follows:
1. Specification of the development goals of the enterprise and each of its divisions separately for the planned period
2. Defining, detailing and coordinating the economic tasks of all departments that ensure the achievement of the goals of the enterprise.
3. Determination of the timing and sequence of implementation of the tasks of the divisions to achieve the goals of the enterprise in business and its individual divisions (production departments, subsidiaries and other structural entities).
4. Definition and identification of material, labor and financial resources necessary to solve the tasks and achieve the goals of the enterprise.
5. Ensuring the coordination of scientific research, development, production and marketing of products.
6. Integration and coordination of the planning process with the marketing activities of the enterprise and other management functions (organization, control, motivation) in order to increase the validity of decisions made, constantly adjust and adapt production and sales indicators to market conditions (including ensuring prompt accounting for specific demand and product requirements).
7. Development of a set of measures to achieve specific goals and objectives of the enterprise, its production departments and subsidiaries, taking into account the possibilities and the most efficient use of available resources.
Intra-company planning is based on identifying and forecasting consumer demand, analyzing and evaluating available resources and prospects for the development of market conditions.
The need to ensure intra-company planning of the activities of a modern industrial enterprise is also due to the increasing socialization, concentration, specialization and cooperation of production carried out on an international scale.
17. Natural and cost indicators of products (works, services)
For accounting and planning of manufactured industrial products, natural, conditionally natural and cost indicators are used. These indicators are widely used in the statistical reporting of enterprises based on the results of their activities.
Natural indicators of products are expressed in certain natural units, combining certain physical properties, measured by weight, volume, length, with appropriate measures of weight, volume, length, etc. (kg., t., cubic meters, meters, kilometers, etc.).
Accounting for products in physical terms cannot give a complete picture of the value of manufactured products. In natural terms, it is impossible to determine in one indicator the final value of production in the presence of a diverse range of manufactured products; it is also impossible to express the value of work in progress.
Conditionally natural indicators are close to natural indicators with the only difference that different types of products, products are expressed in units of one specific product using conversion factors. These coefficients can be built either on the basis of the consumer value of the product, or on the basis of labor intensity, or on the basis of production costs, etc.
An example of using a consumer property of a product to construct conversion factors is the conversion of various types of fuel into "reference fuel", with a calorific value of 7,000 calories.
The conditionally natural method of accounting for production is characterized by the disadvantages of the natural method. Conditionally natural indicators are used to obtain generalizing indicators of the volume of more or less homogeneous products.
Cost (value) indicators are more acceptable as generalizing indicators of the size, volume of output at a given enterprise or industry as a whole, as well as throughout the entire national economy.
By multiplying the number of products produced by their prices and summing up the products obtained, a generalized indicator of the quantity of products produced in value terms is obtained. With the help of this indicator, the volumes of produced semi-finished products, work in progress and other types of work performed by industrial enterprises are also taken into account. Evaluation in terms of cost indicators of the work of industrial enterprises involves fixing the results of the activities of production structures on a certain date or within a certain period of time.
Thus, cost indicators more fully than natural ones reflect the total volume of consumer value produced to meet the needs of the national economy. They make it possible to calculate the rates and proportions of industrial production, labor productivity, capital productivity, profits, and other indicators.
There are a number of cost indicators - gross turnover, gross output, marketable products, sold products, net products, standard net products, standard processing costs, etc. Each of these indicators has its own economic essence, purpose, calculation methods, features, advantages and disadvantages .
Business breakeven
One category of success is business breakeven. This is the name of the state of business in which profits exceed losses or at least equal to them. To determine from what point the business will break even, that is, to find the break-even point, you need to calculate all the costs. The resulting value is the required minimum amount of your profit. You can achieve the desired level of income by increasing sales volumes, or by reducing costs.
In any business business break-even is very important, since the start of a new business usually begins with the goal of reaching the break-even point, which will already speak of the successful conduct of the business, and then, with the reasonable management of your own business, the profit will only increase.
Any growth in sales requires attracting buyers, so if the consumer does not go to the businessman, then the businessman must go to the consumer himself. And we are talking not only about advertising, but also about distribution activities. Both require certain costs, so you need to minimize them so that the final profit is not less than the total costs.
An economic entity in a market economy, its functions and tasks
Subjects of a market economy or business entities (economic agents) - actors in the economy who independently make decisions and carry out economic actions.
The main subjects of economic activity in a market economy are: households; enterprises or business organizations; state.
This division of subjects, in essence, reflects the two main areas of economic activity of people. Household- a generalized element of the consumer sphere of the economy. Its main function in the economy is the consumption of final products and services.
households- this is the economic image of an average family that runs a separate household, owns joint property, receives a common income and has an average stable structure of expenses, is a convenient structural unit in describing the economic life of society. They seek to maximize the utility of the goods they acquire: they rank their needs and carry out expenses within the disposable amount of income.
Enterprises and the state are structural elements of the second main sphere of human activity in the field of economics - the sphere of business activity.
It is through this area that households receive income.
State(government institutions) are, as a rule, non-profit budgetary organizations that implement the functions of state administration of the country and regulation of the economy at various levels from the national to the local.
The goal of the state as an economic entity is to ensure a stable economic order and economic development of the country.
Enterprises or business organizations are mainly private firms of various economic status - from individual to large joint-stock companies.
Business - it is any kind of direct activity for the purpose of generating income, involving the attraction of own funds, or indirect participation in such activity by investing in the business of own capital. In this sense, being an employee in a government agency or being employed by a company is not a business, but owning shares or running your own gas station is a business.
Business offers complete independence in making business decisions and appropriate responsibility for the results of these decisions.
The main function of business organizations is the production of the entire mass of goods and services and bringing them to the consumer. Their goal is to maximize profits.
The given structure of economic entities reflects not separate spheres of people's participation in social production, but the distribution of each member of society in various spheres of economic life.
