CONTENT
Introduction 3
1. Classification of factors influencing the activities of the enterprise 4
2. The concept of bankruptcy estate and the procedure for its calculation 7
3. Reflection of transactions when concluding a settlement agreement 10
Practice 14
Conclusion 18
References 19
INTRODUCTION
On modern stage market development in the Russian Federation, a large number of enterprises, for one reason or another, find themselves in a situation where they cannot satisfy the demands of creditors for monetary obligations. In accordance with the current legislation, in such a case, the state mechanism for settling creditors’ claims and correcting financial condition enterprises. From an accounting point of view this procedure is of great interest. Documenting This process is of a slightly different nature than everyday accounting, so consideration of this topic is considered relevant.
Liquidation of an enterprise is a long and complex process that requires the participation of an accountant. The preparation of a liquidation balance sheet must be carried out after the inventory. At the end of the period for settlements with creditors, the liquidation commission draws up an interim liquidation balance sheet. The procedure for drawing up an interim liquidation balance sheet is no different from drawing up a quarterly or annual balance sheet. You must notify about the preparation of the interim liquidation balance sheet tax office.
The purpose of the work is to study the factors influencing the activities of the enterprise, the concept of bankruptcy estate and the procedure for concluding a settlement agreement.
Tasks test work are:
1) disclose the classification of factors influencing the activities of the organization;
2) characterize the concept of bankruptcy estate and the procedure for determining it;
3) reflect transactions when concluding a settlement agreement;
4) draw up an interim liquidation balance sheet.
1. CLASSIFICATION OF FACTORS AFFECTING THE ACTIVITY OF THE ENTERPRISE
Efficiency economic activity characterized by a relatively small range of indicators. But each such indicator is influenced by a whole system of factors.
For systematic approach characterized by a comprehensive assessment of the influence of diverse factors and a targeted approach to their study. Knowledge of production factors and the ability to determine their impact on performance indicators make it possible to influence the level of indicators through factor management and create a mechanism for searching for reserves.
With complex economic analysis Along with general or synthetic indicators, private (analytical) indicators are calculated. Each indicator reflects a specific economic category and is formed under the influence of very specific economic and other factors.
Factors are elements, reasons that affect a given indicator or a number of indicators. In this understanding, economic factors, as well as economic categories reflected by indicators, are objective in nature. From the point of view of the influence of factors on this phenomenon or indicator it is necessary to distinguish between factors of the first, second, ..., nth orders. The difference between the concepts of indicator and factor is conditional, since almost every indicator can be considered as a factor of another indicator of a higher order, and vice versa.
It is necessary to distinguish subjective ways of influencing indicators from objectively determined factors, i.e. possible organizational and technical measures that can be used to influence the factors that determine this indicator.
Factors in economic analysis can be classified according to various signs. Thus, factors can be general, i.e. influencing a number of indicators, or private, specific to a given indicator. The generalizing nature of many factors is explained by the connection and mutual conditionality that exist between individual indicators.
Based on the tasks of analyzing economic activity important has a classification in which factors are divided into internal, or controlled by the enterprise (they, in turn, are divided into basic and non-basic), and external, little controllable or completely uncontrollable.
Internal factors are:
- material and technical (the use of progressive and economical objects of labor, productive technological equipment, modernization and reconstruction of the material and technical base);
- organizational and managerial (development of new, more advanced types of products and services, development of strategy and tactics for the activities and development of the organization, information support for decision-making processes);
- economic (financial planning of the organization’s activities, analysis and search for internal reserves for profit growth, economic stimulation of production, tax planning);
- social (improving the qualifications of workers, improving working conditions, organizing health improvement and recreation for workers).
Internal main factors are those that theoretically determine the results of an enterprise. Internal non-core factors, although they influence general indicators, are not directly related to the essence of the indicator under consideration.
External factors do not depend on the activities of the enterprise, but quantitatively determine the level of use of production and financial resources of this enterprise.
External factors include:
- market and market conditions (diversification of the organization’s activities, increasing competitiveness in the provision of services, organizing effective advertising new types of goods, the level of development of foreign economic relations, changes in tariffs and prices for supplied products and services as a result of inflation);
- economic, legal and administrative (taxation, legal acts, decrees and regulations regulating the activities of the organization, state regulation of tariffs and prices).
Thus, the classification of factors and the improvement of the methodology for their analysis make it possible to solve an important problem - to clear the main indicators from the influence of external and secondary factors so that the indicators adopted to assess the effectiveness of an enterprise more objectively reflect its achievements.
The value of a comprehensive classification of factors is that on its basis it is possible to model economic activity and carry out a comprehensive search for on-farm reserves in order to increase production efficiency.
2. THE CONCEPT OF THE COMPETITION ESTATE AND THE PROCEDURE FOR ITS CALCULATION............
CONCLUSION
Liquidation of an enterprise is a long and complex process in which it is necessary to bring everything into the liquidation balance sheet.
After the work done, we can conclude that the purpose of the liquidation balance sheet is to show the losses that were incurred by the owners and creditors of the enterprise.
The opening balances of the liquidation balance sheet must correspond to the interim balance sheet data to provide a clear picture of the effectiveness of the bankruptcy proceedings. It should not contain receivables and payables. These amounts must be fully distributed or written off at the time of drawing up the liquidation balance sheet.
Drawing up a liquidation balance sheet involves using as data at the beginning of the year the balance sheet data received by the bankruptcy trustee for the last reporting period for which the absent debtor submitted financial statements to the tax authorities.
As data at the end of the year, when the liquidation balance sheet is compiled, data are used based on the results of measures taken by the bankruptcy trustee to search for and return the property of the absent debtor and the bankruptcy trustee's expenses in the bankruptcy procedure.
In accordance with current legislation, when drawing up the liquidation balance sheet, the losses and profits incurred are a balancing item and do not bear any other burden.
In any case, one of the main tasks of the liquidation balance sheet is to identify and prevent falsification of the bankruptcy procedure, especially in the current conditions of our market reality.
LIST OF REFERENCES USED
1. Civil Code RF.
2. Arbitration Procedural Code of the Russian Federation.
3. On insolvency (bankruptcy): Federal. Law of the Russian Federation, October 26, 2002, No. 127-FZ (as amended and supplemented).
4. On enforcement proceedings: Federal. Law of the Russian Federation, October 2, 2007, No. 229-FZ (as amended and supplemented).
5. About forms financial statements organizations: Order of the Ministry of Finance of the Russian Federation, July 22, 2003, No. 67n.
6. Accounting statements of the organization: PBU 4/99: Order of the Ministry of Finance of the Russian Federation, July 6, 1999, No. 43n.
7. On the codes of indicators of the annual financial statements of organizations, the data for which are subject to processing by the authorities state statistics: Order of the Gomkomstat of Russia No. 475 and the Ministry of Finance of the Russian Federation No. 102n, November 14, 2003.
8. Babaev Yu.A. Financial Accounting: Textbook. – M.: University textbook, 2009. – 525 p.
9. Bakanov M.I. Theory of economic analysis. – M.: Finance and Statistics, 2008. – 521 p.
10. Boronenkova S.A. Management analysis. – M.: Finance and Statistics, 2008. – 384 p.
11. Vakhrushina M.A. Management analysis. – M.: OMEGA – L, 2007. – 399 p.
12. Efimova O.E. Analysis of financial statements / O.E. Efimova, M.V. Miller. – M.: OMEGA-L, 2009. – 408 p.
13. Mikhailova-Stanyuta I.A. Assessment of the financial condition of the enterprise. – Minsk: Science and Technology, 2009. – 324 p.
14. Ermakova M. Assessment of financial reliability. About annoying inaccuracies and the possibility of eliminating them // Banks and the business world. – 2009. – No. 3.
Increasing the efficiency of the enterprise's production activities
1.2 Classification of factors influencing the increase in production efficiency at an enterprise
Production efficiency at enterprises has a multidimensional nature. Knowledge of production factors and the ability to determine their impact on performance indicators make it possible to influence the level of indicators through factor management and create a mechanism for searching for reserves.
According to Magomedaliev: “Modern tools for assessing business performance are quite wide: from a set of classic financial indicators to new concepts of economic value added and balanced scorecard. However, as businesses grow and their management systems evolve, it becomes increasingly difficult for managers to understand which products, processes and departments affect business performance. It often happens that a large enterprise has more than a thousand operational indicators. As the size and complexity of an enterprise increases, inertia also increases; the lag between the processes of the enterprise’s functioning and its financial results grows. What is most important in large, complex enterprises: non-financial and financial efficiency is concentrated in various parts of it. Functional indicators are scattered throughout the enterprise, while financial indicators relate to the entire enterprise as a whole and its business units.”
In complex economic analysis, along with general or synthetic indicators, private (analytical) indicators are calculated. Each indicator reflected a specific economic category and is formed under the influence of very specific economic and other factors. Factors are elements, reasons that affect a given indicator or a number of indicators. In this understanding, economic factors, as well as economic categories reflected by indicators, are objective in nature. From the point of view of the influence of factors on a given phenomenon or indicator, it is necessary to distinguish between factors of the first, second, ..., nth order. The difference between the concepts of indicator and factor is conditional, since almost every indicator can be considered as a factor of another indicator of a higher order, and vice versa.
Factors in economic analysis that influence the improvement of operational efficiency can be classified according to various criteria. Thus, factors can be general, i.e. influencing a number of indicators, or private, specific to a given indicator. The generalizing nature of many factors is explained by the connection and mutual conditionality that exist between individual indicators.
Stand out internal factors, or controlled by the enterprise (they, in turn, are divided into main and non-core), and external, little controlled or completely uncontrolled. Internal main factors are those that theoretically determine the results of an enterprise. Internal non-core factors, although they influence general indicators, are not directly related to the essence of the indicator under consideration, for example, violations of economic and technological discipline. External factors do not depend on the activities of the enterprise, but quantitatively determine the level of use of the production and financial resources of a given enterprise. These factors are shown schematically in Figure 1.1.
Rice. 1.1. Factors influencing production efficiency at an enterprise.
Classification of factors and improvement of the methodology for their analysis make it possible to solve an important problem - to clear the main indicators from the influence of external and secondary factors so that the indicators adopted to assess the effectiveness of an enterprise more objectively reflect its achievements.
Reserves in full can be measured by the gap between the achieved and possible level of resource use, based on the accumulated production potential of the enterprise. Reserves are classified according to different criteria. The basic principle of classifying production reserves is based on sources of production efficiency, which are reduced to three main groups (simple moments of the labor process):
purposeful activity, or work;
subject of labor;
means of labor.
From the position of the enterprise and depending on the sources of education, external and internal reserves are distinguished. External reserves are understood as general national economic reserves, as well as sectoral and regional reserves. An example of the use of reserves in the national economy is the attraction of capital investments in those sectors that provide the greatest economic effect or ensure an acceleration of the pace of scientific and technological progress. The use of external reserves, of course, affects the level of economic indicators of the enterprise, but the main source of increasing the efficiency of enterprises, as a rule, is on-farm reserves.
The use of production and financial resources of an enterprise can be both extensive and intensive. Extensive use of resources and extensive development are oriented towards the involvement of additional resources in production. Intensification of the economy consists, first of all, in ensuring that the results of production grow faster than the costs of it, so that by involving relatively fewer resources in production, greater results can be achieved. The basis for intensive development is scientific and technical progress. Analysis of production intensification requires classification of factors of extensive and intensive development. The classification of factors for intensive and extensive development of production is shown in Figure 1.2.
Rice. 1.2. Factors for the development of production at the enterprise
The classification of factors that determine economic indicators is the basis for the classification of reserves. There are two concepts of reserves: firstly, reserve reserves (for example, raw materials), the presence of which is necessary for the continuous rhythmic activity of the enterprise; secondly, reserves as not yet used opportunities for production growth and improvement of its quantitative indicators.
Professional growth of personnel is also an important factor influencing the efficiency of the enterprise, since it increases the labor potential of the enterprise, the efficiency of its activities, and represents a set of able-bodied workers who are able to solve assigned tasks under certain organizational and technical conditions.
The labor potential of an enterprise can be characterized by a structure that represents the ratio of psychophysical, demographic and other characteristics of groups of workers and the relationships between them. Quantitative indicators labor potential reflect, as a rule, the total working time fund.
The basis of enterprise management as a whole is theoretical and practical knowledge in the field of management, as well as methods and techniques that ensure the joint effective activities of people working in the organization.
The state of the enterprise personnel, the level of their qualifications and professionalism, the ability of hired employees to optimally solve the production tasks facing them and bring profit to the enterprise directly depend on those theoretical approaches and practical methods of working with people. These factors certainly influence the efficiency of the enterprise.
High product quality ensures economical use of materials and labor resources, stabilization of the reproductive process, the economic growth, proportionality and competitiveness, including on the world market, and affects the efficiency of a particular enterprise.
Along with the quality of the product, the price of these goods also matters to the consumer. Therefore, for entrepreneurs to succeed in their activities, it is necessary to ensure competitive quality and competitive prices for their goods and services.
The social efficiency of an enterprise is characterized by the level of satisfaction of the entire set of human needs. This is primarily manifested through production and consumption volumes various types goods and services per capita, and their compliance with scientifically based standards.
The social efficiency of the economy is also related to the degree of satisfaction of a special group social needs people - maintenance and safe working conditions, employment, state of the environment, amount of free time, provision of the population with services in education, healthcare, etc.
All this taken together is called quality of life. The quality of life covers and characterizes the entire range of its properties, extends to all its aspects, reflects people’s satisfaction with the material and spiritual benefits provided to them, reflects security, comfort, convenience of living conditions, their adaptability to modern requirements, state of health and life expectancy.
Economic and social efficiency interact and determine each other. Increasing economic efficiency is the basis for raising the living standards of the people and meeting their social needs. In turn, the solution social problems has a positive effect on activation human factor and increasing economic efficiency."
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Classification of factors in the analysis of economic activity
The meaning of factor classification. Main types of factors. Concept and difference various types factors in AHD.
The classification of factors is their distribution into groups depending on common features. It allows you to gain a deeper understanding of the reasons for changes in the phenomena under study, and more accurately assess the place and role of each factor in the formation of the value of effective indicators.
The factors studied in the analysis can be classified according to different criteria (Fig. 5.1).
By their nature, factors are divided into natural-climatic, socio-economic and production-economic. Natural and climatic factors have a great impact on the results of activities in agriculture, mining, forestry and other industries. Taking into account their influence allows us to more accurately assess the results of the work of business entities.
TO socio-economic factors relate living conditions workers, organization of cultural, sports and health work at the enterprise, the general level of culture and education of personnel, etc. They contribute to a more complete use of the enterprise’s production resources and increase the efficiency of its work.
Production and economic factors determine the completeness and efficiency of use of the enterprise’s production resources and the final results of its activities.
Based on the degree of impact on the results of economic activity, factors are divided into major and minor. TO main include factors that have a decisive impact on the performance indicator. Secondary those that do not have a decisive impact on the results of economic activity in the current conditions are considered. Here it is necessary to note that the same factor, depending on the circumstances, can be both primary and secondary. The ability to identify the main, determining factors from a variety of factors ensures the correctness of the conclusions based on the results of the analysis.
Great importance during research economic phenomena and processes and assessment of enterprise performance results has a classification of factors into internal And external, that is, on factors that depend and do not depend on the activities of a given enterprise. The main attention in the analysis should be paid to the study of internal factors that the enterprise can influence.
At the same time, in many cases, with developed production connections and relationships, the results of each enterprise are significantly influenced by the activities of other enterprises, for example, the uniformity and timeliness of supplies of raw materials, their quality, cost, market conditions, inflationary processes, etc. Often the results of enterprises' work are reflected in changes in the field of specialization and production cooperation. These factors are external. They do not characterize the efforts of a given team, but their study makes it possible to more accurately determine the degree of influence of internal causes and thereby more fully identify the internal reserves of production.
To correctly assess the activities of enterprises, factors must be divided into objective And subjective Objective, for example disaster, do not depend on the will and desires of people. Unlike objective reasons, subjective reasons depend on the activities of legal entities and individuals.
According to the degree of prevalence, factors are divided into are common And specific. General factors include factors that operate in all sectors of the economy. Specific are those that operate in a particular sector of the economy or enterprise. This division of factors allows us to more fully take into account the features individual enterprises, industries and make a more accurate assessment of their activities.
According to the period of influence on the results of economic activity, factors are distinguished permanent And variables. Constant factors influence the phenomenon under study continuously, throughout the entire period of time. The influence of variable factors manifests itself periodically, for example, the development new technology, new types of products, new technology production, etc.
Of great importance for assessing the activities of enterprises is the division of factors according to the nature of their action into intensive And extensive. Extensive factors include factors that are associated with a quantitative rather than a qualitative increase in the performance indicator, for example, an increase in the volume of production by expanding the sown area, increasing the number of livestock, the number of workers, etc. Intensive factors characterize the degree of effort and labor intensity in the production process, for example, increasing crop yields, animal productivity, and the level of labor productivity.
If the analysis aims to measure the influence of each factor on the results of economic activity, then they are divided into quantitative And high quality, complex And simple, straight And indirect, measurable And immeasurable.
Quantitative factors are considered that express the quantitative certainty of phenomena (number of workers, equipment, raw materials, etc.). Quality factors determine personal traits, signs and characteristics of the objects under study (labor productivity, product quality, soil fertility, etc.).
Most of the factors studied are complex in composition and consist of several elements. However, there are also those that cannot be broken down into their component parts. In this regard, factors are divided into complex (complex) And simple (elemental). An example of a complex factor is labor productivity, and a simple one is the number of working days in the reporting period.
As already indicated, some factors have a direct impact on the performance indicator, while others have an indirect impact. Based on the level of subordination (hierarchy), factors of the first, second, third and subsequent levels of subordination are distinguished. TO first level factors These include those that directly affect the performance indicator. Factors that determine the performance indicator indirectly, using first-level factors, are called second level factors etc. In Fig. 5.2 shows that the factors of the first level are the average annual number of workers and the average annual production output per worker. The number of days worked by one worker and the average daily output are second-level factors relative to gross output. Factors of the third level include the length of the working day and average hourly output.
In conditions market economy The efficiency of an enterprise is influenced by various factors, which are classified according to certain criteria.
Depending on the direction of action, they can be combined into two groups: positive and negative. Positive factors are those that have a beneficial effect on the activities of the enterprise, negative ones – vice versa.
Depending on the place of origin, all factors can be classified into internal and external.
Internal factors depend on the activities of the enterprise itself, and they are so numerous and varied in their purpose and content that they can be conditionally combined into the following groups:
1. Factors of resource support for production. These include production factors (buildings, structures, equipment, tools, land, raw materials, fuel, work force, information, etc.), that is, everything without which the production of products and the provision of services in the quantity and quality required by the market is unthinkable.
The peculiarity of resource provision is that its value is more than 90\% of the property and funds of the enterprise, and also transfers its value to the finished product or in parts (main
funds), or completely (objects of labor, labor). Hence the different requirements for their provision. For example, fixed assets, due to their high cost and duration of use, must have high productivity, efficiency in use, versatility, reliability in operation, and objects of labor, in their quantitative and qualitative composition, must be sufficient to produce the necessary products and at the same time minimal, not leading to an increase in production costs due to the formation of excess reserves. But this is only one side of the issue, the other
is the need rational use available production resources, which will require, first of all, consideration of the content of such economic categories, such as cost, profit, profitability, pricing in market conditions.
2. Factors that ensure the desired level of economic and technical development of the enterprise (STP, organization of labor and production, advanced training, innovation and investment, etc.).
3. Factors ensuring the commercial efficiency of the production and economic activities of the enterprise (the ability to conduct highly efficient commercial and supply activities).
At the same time, they differ in the degree of impact on production. Thus, the first group of factors determines the resources of the enterprise, its capabilities, and the degree of implementation of these capabilities depends on the use of the second group. The emergence of the third group of factors is directly related to market relations. Their implementation is aimed at:
Ensuring the rhythm of production by providing the enterprise with all the necessary resources to produce goods in quality and quantity to meet market requirements;
Reducing production costs or maintaining them at a certain level through effective commercial work;
Receiving profit in an amount that ensures technical and economic development enterprises.
This classification is purely conditional, and it does not reflect all the variety of factors, but it allows for more detailed
present internal factors and show their influence on production efficiency.
In addition, all internal factors can be divided into objective and subjective. Objective factors are those factors whose occurrence does not depend on the subject of management, for example, deterioration of mining and geological conditions at a mining enterprise or natural disasters.
Subjective factors, and they make up the absolute majority, completely depend on the subject of management, and they must always be in the field of view and analysis.
The efficiency of an enterprise in market conditions largely depends on external factors, which can be classified into the following groups:
Related to changes in domestic and global market conditions. This is mainly manifested in changes in supply and demand, as well as price fluctuations;
Related changes political situation both within the country and on a more global scale;
Related to inflationary processes;
Related to government activities.
