The economic foundations of the firm's activity compendium. Abstract on economics on the economic foundations of the firm. Economic foundations of the enterprise

Introduction ………………………………………………………………………… ... 3

1. The economic foundations of the enterprise's activity ………………………… 5

1.1. Characteristics of the organizational and legal form of the enterprise ... ... ... 5

1.2. The form of remuneration at the enterprise …………………………………… .9

1.3. Intangible assets used in the enterprise …………… ..12

1.4. Price policy enterprises ………………………………………… 15

2. Organization of accounting at the enterprise ……………………… .17

2.1. Organization of accounting at the enterprise ………………… ..17

2.2. Accounting techniques and forms ……………………………… ..19

3. Study of information technologies used at the enterprise ... ..24

3.1. Familiarization with automated processing systems

information and management ……………………………………………… .24

3.2. Familiarization with database management systems ……………… 27

Conclusion ……………………………………………………………………… 31

Appendix …………………………………………………………………… 32

List of used literature …………………………………………… ... 37

Introduction.

Informatization in the field of management presupposes, first of all. Increasing the productivity of employees by reducing the cost / production ratio, as well as improving the qualifications and professional literacy of employees management activities specialists.

The scope of application of new information technologies based on personal computers and advanced means of communication is very extensive in the economy, including various aspects, ranging from providing the simplest functions of office correspondence to system analysis and support of complex decision-making problems. Personal computers, laser and optical equipment, equipment mass media and various types of communication, including satellite communications, allows institutions, firms, organizations, their labor collectives and individual specialists to receive at the right time in full all the necessary information for the realization of their professional, educational, cultural and even everyday interests.

The practice took place in the Kizlyar ZUS, namely in the information computing center since 28.04.08. to 04.07.08, in the position of assistant to the network administrator and engineer of the ITC.

Goals of the work practice:

Training students as specialists in the development of applied software for personal computers;

Improvement of theoretical knowledge and practical skills acquired by students during college;

Increasing the independence of students in solving complex production problems that arise at the enterprise.

Industrial practice tasks:

The purpose of this report is to characterize the economic foundations of the enterprise, the organization of accounting at the enterprise, to study the information technologies used at the enterprise.

The structure of the report: introduction, three sections, eight subsections, conclusion, appendix, list of used literature.

1.1 Department name:

full - Society with Limited Liability, Kizlyar Zone Communication Node

1.2 shorthand - Dagsvyazinform KZUS LLC

1.3 Limited Liability Company Kizlyarskiy ZUS, hereinafter referred to as the "Organization" limited liability company.

1.4 The organization has the exclusive right to use its corporate name.

1.5 The organization enters the information system Russian Federation and in its activities is guided by the current legislation

Of the Russian Federation, as well as this Charter.

1.6 The organization is a legal entity, owns separate property recorded on an independent balance sheet. Has the status legal entity

1.7 Members of the Organization can be legal entities and individuals.

1.8 The organization is liable for its obligations with all of its property, can, on its own behalf, acquire or exercise property and non-property rights, bear obligations, be a plaintiff and defendant in court.

1.9 Members of the Organization are not liable for its obligation and bear the risk of losses associated with the activities of the Organization within the value

their contributions

1.10 The organization has the right to participate independently or jointly with other legal entities and individuals in other commercial and non-commercial organizations on the territory of the Russian Federation and for

its limits in accordance with the legislation of the Russian Federation and the corresponding foreign state

1.11 The Organization has the right, in accordance with the established procedure and in agreement with the Register, to open branches and representative offices without vesting them with the rights of a legal entity, to endow them with rights within the framework of the statutory provisions of the Organization.

1.12 The organization has a round seal with its corporate full

name in Russian, an indication of the organizational and legal

forms and locations, stamps and letterheads with a company name, their own logo and other means of visual identification.

1.13 The organization creates without limitation of the term of activity and carries out its activities on the basis of a license from the Central Register of Organizations of the Russian Federation

1.14 The organization is independent of government and government bodies in making decisions. Except for the cases provided for by the current Legislation.

1.15 Location Organization: (Address and phone numbers)

2 OBJECTIVES AND DIRECTIONS OF THE COMPANY'S ACTIVITIES

2.1 The main objectives of the Organization are:

Timeliness of attracting resources;

Compliance economic standards established for

activities Organization

Ensuring continuous accounting and reporting of daily balances,

submission of timely and reliable reports and other information to the territorial office of the Register of Organizations supervising the activities of the "Organization";

Ensuring the job level of profitability of work Organization

1. The economic foundations of the enterprise.

1.1. Characteristics of the organizational and legal form of the enterprise.

According to the Civil Code of the Russian Federation, all enterprises, depending on the main purpose of their activities, are subdivided into: non-commercial and commercial.

Non-profit enterprises do not have as their goal, unlike commercial ones, making a profit as the main goal and do not distribute profits among the participants. Examples of such enterprises are various consumer cooperatives, public or religious organizations.

Commercial enterprises, in accordance with their organizational and legal forms, can be classified according to several criteria.

Business partnerships and companies recognize commercial organizations on the shares of the founders of the authorized capital.

Partnerships are associations of persons, and companies are associations of capitals.

Business partnerships can be created in the form of a full partnership with unlimited liability and limited partnership.

A general partnership is distinguished by two characteristics: the entrepreneurial activity of its participants is considered the work of the partnership itself, and for its obligations, any of the participants is liable with all of its property.

A limited partnership differs in that it consists of two groups of participants. Some of them carry out entrepreneurial activities on behalf of the entire partnership. Since their contributions become the property of the partnership, they only bear the risk of loss. Therefore, limited partners are suspended from doing business in the partnership, retaining only the right to receive income on their contributions, as well as information about the activities of the partnership.

Joint-stock company is one of the most complex organizational and legal forms of enterprises.

Joint-stock companies are divided into two types: open joint-stock company(OJSC), closed joint stock company (CJSC). Open: Members can dispose of their shares without the consent of other shareholders. Closed: shares of such a company are distributed only among its members.

Unitary enterprise - commercial organization, not endowed with the ownership right to the property assigned to it. The property is transferred by the owner to economic management. It is indivisible and cannot be distributed among deposits, including among the employees of the enterprise.

Conformity certification - proof of conformity of a product, goods, services, requirements. Conformity is the procedure by which a statement can be provided to provide assurance that a product meets specified requirements. There are two ways: supplier declaration of conformity and certification.

The supplier's declaration contains information: the manufacturer's address, product designations and additional information about it, the name, date and number of the standard referred to by the manufacturer, an indication of the manufacturer's personal responsibility, etc.

Mandatory requirements in the certification procedure - the participation of a third party is carried out according to the rules of a certain procedure, i.e. according to one or another certification system.

A certification system is a system that certifies according to its own rules regarding both procedure and management.

Labor contract - an agreement between the employer and the employee, in accordance with which the employer undertakes to provide the employee with work according to the specified labor function, to ensure working conditions, to pay the employee wages in a timely manner and in full,

and the employee undertakes to personally fulfill the job function defined by this agreement, to comply with the internal labor regulations in force in the organization.

the surname, name, patronymic of the employee and the name of the employer (surname, name, patronymic of the employer - an individual) who entered into labor contract;

the employment contract may provide for conditions on testing, on non-disclosure of secrets protected by law, on the employee's obligation to work after training for at least the period specified in the contract if the training was carried out at the expense of the employer, as well as other conditions that do not worsen the employee's position in comparison with the Labor Code, laws and other regulations legal acts, collective agreement, agreements;

the terms of the employment contract can be changed only by agreement of the parties and in writing;

if a fixed-term employment contract is concluded, it shall indicate its validity period and the circumstance that served as the basis for the conclusion of a fixed-term employment contract.

A fixed-term employment contract is concluded in cases where labor Relations cannot be established for an indefinite period, taking into account the nature of the work ahead or the conditions for its implementation.

It is prohibited to conclude fixed-term employment contracts provided for by employees with whom an employment contract is concluded for an indefinite period.

Organizational chart

TRANSFER

1.2. The form of remuneration at the enterprise.

Forms, systems and types of remuneration.

Of the forms and systems of remuneration used in practice, the most common are time-based and piecework... With time-based wages, earnings are calculated for a certain amount of time worked, regardless of the amount of work performed. It consists of payment at wage rates and official salaries, additional payments for working conditions and professional skills.

With a time-based form of remuneration, the number of days and hours worked is taken into account. To increase productivity and quality of work, employees are rewarded for certain indicators.

Currently, the most common is the time-based wage system for workers.

With piecework wages, the amount of earnings depends on the amount of manufactured products in accordance with the established piece rates.

Tariff system.

To determine the fair amount of wages, taking into account its complexity, significance and working conditions of various categories of workers, many enterprises use tariff system, which is a set of tariff and qualification reference books, tariff scales and tariff rates.

Tariff and qualification reference books contain detailed characteristics of the main types of work, indicating the requirements for the qualifications of the contractor. A higher rank of an employee corresponds to a job of greater complexity.

Tariff grid represents tables with hourly or daily tariff rates, starting with the first, lowest, category. Most industrial enterprises use six-digit wage scales that are differentiated depending on the working conditions. In each grid, tariff rates are provided for paying for the work of pieceworkers and time workers.

Tariff rates serve to establish ratios in wages between categories of work. Tariff rates by category are usually determined directly in the tables based on the conditions and type of work. The ratio of the remuneration of workers of a higher and first grade is established using the tariff coefficient.

Remuneration for the work of managers, specialists and employees is made on the basis of official salaries, established by the administration also independently in accordance with the position and qualifications of the employee. Organizations can set other types of remuneration for these workers, for example, as a percentage of revenue, as a share of the profit received.

The categories assigned to the workers, as well as the specific official salaries established for the employees, are indicated in contracts, agreements or in orders for the organization, These documents are also brought to the accounting department for settlements with employees.

Composition and characteristics of the wage fund.

The total amount of funds in cash and in kind, distributed among the employees of the organization in accordance with the quantity and quality of their work, as well as compensation associated with working conditions, is usually called wages fund... The wage fund includes all amounts of wages accrued by the organization on all grounds, regardless of the source of their funding, incentive and compensatory payments, as well as the cost of products issued in the form of payment in kind.

It is customary to refer to the total amount of wages:

wages for actually performed work, calculated in accordance with the forms and systems of remuneration accepted in the organization;

incentive payments under systemic provisions (bonuses, allowances, etc.);

compensatory payments related to the work schedule and working conditions;

payment for unworked time in accordance with labor legislation and collective agreements;

the cost of products given out to employees as payment in kind;

the cost of free of charge provided to employees in accordance with applicable law utilities, food and products, uniforms and uniforms, etc.

Wage accrued in proportion to the reciprocal time at piece rates, tariff rates, official salaries and lump sum orders.

TO incentive payments include bonuses and remunerations, premiums to tariff rates and salaries for professional skill, for high achievements in work, etc., as well as remuneration for length of service, work experience, based on the results of work for the year and other similar payments and remuneration.

Under compensatory payments imply additional payments due to regional regulation of labor remuneration, additional payments for working conditions, bonuses when performing work in certain conditions.

By paying for unworked time it is considered to be payment of regular and additional vacations, payment of working time of employees involved in the performance of state or public duties, payment of downtime through no fault of the employee, interruptions in the work of nursing mothers, preferential hours of adolescents, payments for the period of employment to dismissed employees due to a reduction in the number or staff, reorganization or liquidation of the organization, etc.

Under basic wages means payments for hours worked, for the quantity and quality of work performed with time-based, piecework and progressive payment; surcharges; bonuses and premium allowances, etc. This includes the payment of downtime.

Additional wage includes payments provided for by labor legislation and collective agreements for the unworked time of workers and employees: payment for vacation time, time for performing state and public duties, breaks in the work of nursing mothers, preferential hours for adolescents, etc.

In the department of internal affairs, a discharge system of remuneration is used, since each employee has a certain rank. The composition of the payroll in the GOVD is 380 thousand rubles.

1.3. Intangible assets used in the enterprise.

Intangible assets- these are funds that do not have a physical substance, for a long time (more than one year) used in production or for managing an enterprise in order to generate income.

Under appropriate conditions, intangible assets may include rights associated with industrial intellectual property, other intellectual property, other monopoly rights and privileges, as well as deferred costs. Such rights arise from protection patents and certificates or contracts.

The structure of intangible assets also includes deferred costs, which include organizational costs, research and development costs, as well as preparation for the operation of natural objects. A special type of intangible objects is considered business reputation organizations.

Business reputation- this is the difference between the purchase price of the enterprise and the value on the balance sheet of all its assets and liabilities.

Business reputation can be either positive or negative.

Positive business reputation- a premium to the price paid by the buyer in anticipation of future economic benefits. Recorded as a separate inventory item on a synthetic account 04 "Intangible assets".

Negative business reputation- a discount from the price provided to the buyer due to the lack of factors of the presence of stable buyers, reputation for quality, marketing and sales skills, business relationships, management experience, staff qualifications, etc. Negative goodwill is recorded as deferred income on a synthetic account 98 "Deferred income", subaccount98-1 "Income received for future periods".

The structure of intangible assets does not include the intellectual and business qualities of the personnel of the enterprise, their qualifications and ability to work, since they are inseparable from their carriers and cannot be used without them.

The accounting unit for intangible assets is inventory object.

Inventory of intangible assets Is a set of rights arising from one patent, certificate, assignment agreement, etc. The main feature by which one inventory item is identified from another is the performance of an independent function in the production of products, the performance of work or the provision of services, or use for the managerial needs of the organization.

Intangible assets are reflected in current accounting at original cost... The initial cost, as well as for fixed assets, is determined depending on the sources of intangible assets for the enterprise.

Types of intangible assets:

the right to an invention: the right to use a patented technical solution, as well as to use a previously known device, method, substance, strain for a new purpose;

right to a utility model: the right to use the constructive performance of the means of production and consumer goods protected by the certificate, as well as component parts;

the right to an industrial design: the right to use a patent-protected artistic and constructive solution of a product that determines its appearance. Physically, industrial designs can be a three-dimensional model or a flat image - an industrial design of a fabric, carpet, font, etc .;

the right to a trademark: the right to use and dispose of the designations protected by the certificate, ways to distinguish goods and services of some legal or individuals from similar goods and services of other legal entities and individuals. Trademarks can be verbal, pictorial, three-dimensional, etc .;

the right to a firm name: the right to use the firm name of a legal entity;

the right to use a land plot: the owner's right to an appropriate economic or other use of a land plot. Possession of the right to use land does not mean the transfer of this land plot to the ownership of the organization. The organization can only use this land without the right to dispose of it;

the right to use subsoil: the right of a subsoil user, for example, to extract minerals;

the right to geological and other information about the subsoil: the right to use information about the geological structure of the subsoil, the minerals in them, the conditions for their development, as well as other qualities and characteristics of the subsoil contained in geological reports, maps and other materials.

1.4. Pricing policy of the enterprise.

Cost of products (works, services)- cost estimate of unused natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources and other costs in the production process. The cost price includes:

costs directly related to the production and sale of products;

the costs of providing the enterprise with labor (personnel);

contributions to various funds and budgets;

costs of maintenance, service and enterprise management;

payments outside organizations for the provision of services for the production of products;

the costs of preparing and mastering new products;

other costs.

Basic costs Are costs. Which are directly related to the production process of products, works, services (materials, wages, etc.). The main costs are accounted for in the accounts for accounting for production costs 20 "Main production", 23 "Auxiliary production".

Overhead- these are the costs of management and maintenance production process... Overhead costs are accounted for on accounts 25 "General production costs", 26 "General business costs".

Direct- these are costs that can be directly attributed to certain types of products, works, services. Direct costs are accounted for on accounts 20 "Main production", 23 "Auxiliary production".

Indirect- these are costs that simultaneously apply to all types of products. Indirect costs are accounted for on accounts 25 "General production costs", 26 "General business costs" and at the end of the month are distributed among certain types of products, works, services in proportion to any base:

production workers' wages;

material costs;

direct costs;

revenues from sales.

Variables- these are costs that are carried out in proportion to the volume of manufactured products. Variable costs are accounted for in accounts 20 "Main production", 23 "Auxiliary production", 25 "General production costs".

Permanent- these are costs that do not depend on the volume of products. These costs can be carried out even when production is completely stopped. Fixed costs are accounted for on account 26 "General business expenses".

Accounting for the total amount of production costs is organized by economic cost elements, and accounting and calculation of the cost of certain types of products, works and services - by cost items.

The costs of the enterprise are to be included in the cost of products, works and services of the reporting period to which they relate, regardless of the time of their payment - preliminary or subsequent.

2. Organization of accounting at the enterprise.

2.1. Organization of accounting at the enterprise.

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about property, obligations of the enterprise and their movement through continuous, continuous and documentary accounting of all business transactions.

All enterprises and organizations that are legal entities under the legislation of the Russian Federation and located on its territory are required to maintain accounting records.

Societies or citizens engaged in entrepreneurial activities without forming a legal entity keep records of income and expenses and prepare reports in the manner prescribed by tax legislation.

Thing accounting is the financial and economic activity of an enterprise aimed at fulfilling statutory obligations.

Accounting objects are:

enterprise property;

the capital of the enterprise;

the obligations of the enterprise;

business transactions carried out by enterprises in the course of their activities.

According to part one of the Tax Code, property refers to the types of objects civil rights related to property in accordance with the Civil Code of the Russian Federation.

Determination of the Chart of accounts of accounting.

Chart of accounts accounting is a scheme for registering and grouping facts economic activity in accounting.

Based on the tasks of the regulatory system of accounting, the Ministry of Finance of the Russian Federation has determined to use a single Chart of accounts for accounting of financial and economic activities of organizations throughout the country, regardless of their departmental subordination, forms of ownership and organizational and legal forms, and instructions for its use.

A single Chart of Accounts provides for about 70 synthetic accounts. However, manufacturing organizations use about 60 accounts if, in addition to their usual activities, they carry out investment and financial activities. The sub-accounts provided for in the chart of accounts are used by organizations depending on their needs - for the purposes of analysis, control and reporting.

In the Instructions for the application of the Chart of Accounts, a brief economic content and purpose of each account is disclosed, the procedure for maintaining synthetic accounting is determined, and a typical diagram of the correspondence of one or another account with other synthetic accounts is given.

Section I "Non-current assets" includes accounts for accounting for property that constitutes the material and technical base of an economic entity, as well as operations related to the creation of labor instruments and the restoration of their condition necessary for normal functioning.

Section II "Inventory" includes accounts intended to account for the procurement process, the availability and movement of inventories.

This is followed by Section III "Costs of Production", the accounts of which are intended to account for the costs of living and materialized labor in the process of manufacturing products, performing work, rendering services and other entrepreneurial activities.

Section IV “ Finished products and goods ”, accounts are given to account for part of the household assets in the sphere of circulation when bringing finished products from the manufacturer to the buyer, as well as to account for the costs associated with the stay of products in the sphere of circulation.

All accounts for the accounting of funds for the purchase of items of labor, payment of the labor itself, as well as funds received from buyers for the products and goods sold, are concentrated in section V "Cash".

Settlement transactions are closely related to the circulation process, therefore section VI "Calculations" is placed immediately after the sections on the accounts of which the circulation process is reflected.

The accounts of section VII "Capital" reflect mainly the organization's own capital - authorized capital, additional capital, as well as sources of special purpose funds allocated to the organization for the implementation of certain targeted activities, research works by dr.

Section VIII "Financial Results" contains accounts intended for accounting for the sale of products, goods, work performed and services rendered, other income and expenses and the final results of the financial and economic activities of the organization.

2.2. Accounting techniques and forms.

Form of accounting the order of the combination is called different types accounting registers, credential processing techniques, sequence and method of credential production.

The form of accounting is determined by the number and external form of registers of chronological and systematic, as well as synthetic and analytical accounting, the structure of registers, the sequence and methods of recording in them. The use of one or another form of accounting depends on the level of automation and centralization of accounting, the size of the enterprise, the qualifications of workers, the availability of computers and office equipment, etc. Currently, there are forms of accounting:

memorial warrant (its version is "Journal-Main");

journal-order;

automated.

The memorial order system is currently of limited use. When using this form of accounting, each consolidated primary accounting document is accompanied by an extract of a separate certificate - a memorial order, which indicates the correspondence of accounts. Memorial orders are recorded in the register, on the basis of which the General Ledger is subsequently filled out. According to the data of the General Ledger, a turnover sheet for synthetic accounts is compiled.

When using the journal-order form of accounting, the input information from the primary accounting documents is grouped in a cumulative sheet and, after calculating the totals, is transferred to the corresponding order journals, where all information on synthetic accounts is formed. The information contained in the General Ledger is used to compile the balance sheet and other forms of reporting.

The use of computer technology made it possible to automate the accounting process. This resulted in the creation of a fundamentally new automated form of accounting. Unity information base and a complete automated technological process is provided by a single input of information. Accounting is carried out by filling out the business transactions journal.

Information about business transactions carried out by the enterprise for a certain period of time is transferred from the accounting registers in a grouped form to the financial statements.

The accounting form in the department of internal affairs is a journal-order form (Appendix 1).

Determination of the accounting policy of the organization.

The accounting policy of an organization is understood as a set of accounting methods adopted by it, primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.

The accounting policy is formed by the chief accountant of the organization on the basis of accounting regulations and approved by the head of the organization. At the same time, in accordance with the Federal Law "On Accounting", the following are approved:

working chart of accounts of accounting, containing synthetic and analytical accounts;

forms of primary accounting documents used to formalize the facts of economic activity, as well as forms of documents for internal accounting statements;

methods of valuation of assets and liabilities;

the procedure for taking an inventory of the assets and liabilities of the organization;

document flow rules and accounting information processing technology;

the procedure for monitoring business operations;

other solutions required for the organization of accounting.

The change in accounting policy must be justified and is drawn up by the organizational and administrative documentation of the organization by analogy with its adoption and must be introduced from January 1 of the year.

Consequences of a change in accounting policy that has or is likely to have a significant effect on financial position, cash flow or financial results of the organization's activities are estimated in monetary terms. This estimate is based on reconciled data as of the date from which the modified accounting method is applied.

Changes in accounting policies and their consequences are subject to disclosure in an explanatory note to the organization's financial statements.

The concept of workflow.

The movement of documents from the moment they were drawn up in a given organization or received from other organizations until they are deposited in the archive after their processing and systematization is called document flow.

The schedule for the compilation, submission and processing of primary documents, registration and grouping of credentials, the passage of other stages of the accounting process is usually called schedule in accounting.

The schedule usually includes a list and terms of accounting work performed by operational, engineering and technical and accounting personnel, with the attachment of document forms and instructions for their preparation. For each document in the schedule indicate the executor, addressee, terms of submission and processing. Graphs are usually in the form of tables, diagrams, etc.

Their purpose in accounting is justified only when they are strictly observed. Therefore, their implementation should be monitored on a daily basis by the chief accountant and all employees of the accounting department.

Inventory- this is a check at a certain point in time of the actual availability of property (intangible assets, fixed assets, cash) and their obligations of the enterprise and their compliance with accounting data.

The following are subject to inventory:

all property of the enterprise, regardless of its location;

all types of financial obligations;

production stocks and other types of property that do not belong to the enterprise, but are listed in the accounting records;

property not accounted for for any reason.

Inventory is carried out as planned - at least once a year, unscheduled - when the materially responsible person changes, fires, thefts, at the request of higher, tax and investigative authorities, management, and also in other cases. The order and timing of the inventory are determined by the head of the enterprise, except for cases when the inventory is mandatory.

Inventory is required:

when transferring property for rent, redemption, sale;

before drawing up annual financial statements;

when changing financially responsible persons;

when revealing the facts of theft, abuse or damage to property;

in case of natural disaster, fire or other emergencies.

The results of the inventory should be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual accounting report.

3. Studying the information technologies used at the enterprise.

3.1. Familiarization with automated information processing and control systems.

The structure of an information system is made up of a set of its individual parts, called subsystems.

Subsystem- This is a part of the system, allocated according to some attribute.

The general structure of an information system can be considered as a set of subsystems, regardless of the scope. In this case, they talk about structural feature classification, and the subsystems are called providing. Thus, the structure of any information system can be represented by a set of supporting subsystems (Fig. 1).

Rice. one. The structure of the information system as a set of supporting subsystems.

Information Support Is a set of a unified system of classification and coding of information, unified documentation systems, schemes of information flows circulating in an organization, as well as a methodology for building databases.

Unified documentation systems are created at the state, republican, sectoral and regional levels. The main goal is to ensure the comparability of indicators of various spheres of social production.

Information flow diagrams I reflect the routes of information movement and its volume, the place of origin of the primary information and the use of the resulting information. By analyzing the structure of such schemes, it is possible to develop measures to improve the entire management system.

Database building methodology based on theoretical foundations their design.

Technical support Is a set of technical means intended for the operation of an information system, as well as the corresponding documentation for these means and technological processes.

The complex of technical means consists of:

computers of any model;

devices for collecting, storing, processing, transmitting and outputting information;

data transmission devices and communication lines;

office equipment and devices for automatic information retrieval;

operating materials, etc.

Mathematical and software- a set of mathematical methods, models, algorithms and programs for the implementation of the goals and objectives of the information system, as well as the normal functioning of the complex of technical means.

The means of software include:

tools for modeling management processes;

typical management tasks;

methods of mathematical programming, mathematical statistics, queuing theory, etc.

The software includes system-wide and special software products, as well as technical documentation.

TO system-wide software includes a set of programs aimed at users and designed to solve typical tasks of information processing. They serve to expand the functionality of computers, control and manage the data processing process.

Special software is a collection of programs developed to create a specific information system. It includes applied software packages (APPs) that implement the developed models of varying degrees of adequacy, reflecting the functioning of a real object.

Technical documentation for the development of software should contain a description of the tasks, a task for algorithmization, an economic and mathematical model of the task, test examples.

Organizational support Is a set of methods and means that regulate the interaction of workers with technical means and among themselves in the process of developing and operating an information system.

Legal support- aggregate legal regulations defining the creation, legal status and operation information systems regulating the procedure for obtaining, transforming and using information.

The main purpose of legal support is to strengthen the rule of law.

The legal framework includes laws, decrees, decisions of state authorities, orders, instructions and other normative documents of ministries, departments, organizations, local authorities.

The Kizlyar ZUS mainly uses modern computing technologies. All data are processed on personal computers. The Kizlyar ZUS uses various programs to solve various problems. The operating systems used in the organization are Windows XP, Windows 2000 Server, Alt Linux desktop, Ubuntu 8.10, DOS.

The Organization uses:

1. M2000 program - for solving various Organizational tasks. This program consists of various subsystems (subroutines). Each such subroutine is an automated workstation (AWP).

The main workplace is:

Department for work with subscribers;

• Accounting;

2. Microsoft Office software tools:

Microsoft Word is one of the most widespread and convenient text editors. It allows you to create text documents, prepare them for printing and print them.

Microsoft Excel is a program for preparing spreadsheets, that is, a spreadsheet editor, designed to work with numbers, presents information in the form of visual diagrams.

3.2. Familiarization with database management systems.

A database management system is a software system designed to create a common database on a computer that is used to solve a variety of problems.

The DBMS is designed for centralized database management in the interests of everyone working in this system.

According to the degree of universality, two classes of DBMS are distinguished:

systems general purpose;

specialized systems.

General purpose DBMSs are not focused on any subject area or on the information needs of any user group. Each system of this kind is implemented as a software product capable of functioning on a certain computer model in a certain operating system and is supplied to many users as a commercial product. Such DBMS have means of tuning to work with a specific database.

Specialized DBMS are created in rare cases when it is impossible or inexpedient to use a general-purpose DBMS.

General purpose DBMS are complex software systems designed to perform the entire set of functions associated with the creation and operation of an information system database.

Database Is a named collection of structured data related to a specific subject area.

The creation of a database begins with the creation of tables that store information about the subject area. A database usually includes several related tables. For creating new table in the window Database you need to select a tab table and click on the button Create- a window will appear New table.

You can create a table in different modes: the table mode of the designer, the table wizard, import tables and links to tables.

In tabular form, it is necessary to sequentially describe all the fields of the table being created. First, we set the name of the field.

Microsoft Access has the following restrictions on field names:

the name must be no more than 64 characters;

The name can include any combination of letters, numbers, spaces, and special characters, except for the period (.), exclamation mark (!), superscript (`), and parentheses ();

the name must not start with a space character;

the name must not include control characters (ASCII codes 0 to 31).

After specifying the name, you need to select the type of the field. If you click on a free cell "Field type", then a list of admissible field types will be displayed, from which you should select the appropriate type for the described field. The name and type of the field must be specified.

Every relational table has a key by definition. Access allows you to specify a key when describing a table, but it also enables and disables this feature. According to the key, the system automatically performs indexing, and also checks the uniqueness of the values ​​when entering new records or correcting them.

Filling tables with data is possible both by direct data input and as a result of executing programs and queries.

Almost all DBMSs allow you to enter and correct data in tables in two ways:

using the default standard table form;

using screen forms specially created for this by the user.

DBMS working with Windows allow you to enter pictures, patterns, buttons into the created screen forms.

When working with files, the program allows the user to:

create new database objects;

save and rename previously created objects;

open already existing databases;

close previously opened objects;

print database objects to the printer.

The preview command allows you to get an idea of general view information output to the printer even before printing. The placement of information on the page can be optimally adjusted to its chosen parameters by means of scaling and centering.

Most DBMSs allow you to open multiple windows at the same time, thereby organizing a "multi-window mode" of work. In this case, some windows will be visible on the screen, others will be under them. Having opened several windows, you can work with several tables at once, quickly moving from one to another. There are special commands that allow you to open a new window, switch to another window, change the relative position and size of windows on the screen.

Conclusion.

I did an internship at the Kizlyar ZUS Limited Liability Company.

In the Organization, I was engaged in System Administration local network, setting up ADSL connections, and technical support subscribers.

Annex 1.

Appendices 2.

Appendix 3.

Appendix 4.

Appendix 5.

Bibliography.

1. Computer Science: Textbook. - 3rd revision ed. / Ed. N.V. Makarova. - M .: Finance and Statistics, 2005.

Basis of use of funds enterprises... Indicators of return on investment activities... 6.1. Indicators of production activities enterprises... With. Lyubushin N. P Analysis financial - economic activities enterprises... - M .: UNITY - DANA, 2000 ...

Study questions

The firm and its goals.

Organizational and legal forms of enterprises under Russian law.

Economic and accounting costs and profits.

The law of diminishing returns.

The firm and its goals

A firm is an industrial or commercial enterprise (association) that enjoys the rights of a legal entity.

The objectives of the firm are:

Profit maximization, i.e. excess of sales proceeds over production and distribution costs.

Increase in sales.

Increasing the rate of growth (development) of the company itself.

Organizational and legal forms of enterprises under Russian law

In accordance with the Civil Code of the Russian Federation:

"An enterprise as an object of rights is a property complex used for carrying out entrepreneurial activities" (Article 132 of the Civil Code of the Russian Federation).

“A legal entity is an organization that owns, economically or operatively manages separate property and is responsible for its obligations with this property; may, on its own behalf, acquire and exercise property and personal non-property rights; bear responsibilities, be a plaintiff and a defendant in court.

Legal entities must have their own balance sheet or estimate.

A legal entity acts on the basis of the charter, or the articles of association and articles of association, or only the articles of association "(Article 52).

“Legal entities can be created in the form of commercial and non-commercial organizations.

Commercial organizations are legal entities that pursue profit-making as the main goal of their activities.

Non-profit organizations are legal entities that do not have profit-making as the main goal of their activities and do not distribute the received profit among the participants.

Legal entities that are commercial organizations can be created in the form of business partnerships and companies, production cooperatives, state and municipal unitary enterprises ”(Article 50 of the Civil Code of the Russian Federation).

"Legal entities that are non-profit organizations can be created in the form of consumer cooperatives, public or religious organizations (associations), charitable and other foundations, as well as in other forms provided for by law" (Article 50 of the Civil Code of the Russian Federation).

Economic and accounting costs and profits

In its activities, the firm incurs certain costs (costs).

Accounting costs (costs) are the cost of resources used by the firm in the actual prices of their acquisition.

Economic costs (costs) are the cost of goods and services that could be obtained with the most beneficial alternative use of these resources (opportunity costs).

What other types of costs (costs) are borne by the firm?

Recoverable costs are expenses that the firm is able to recover (at least after the termination of its activities).

Sunk costs are costs that a firm cannot recover even if it ceases to operate.

The firm bears fixed costs regardless of the volume of production.

Variable costs change with the volume of products (costs of raw materials, materials, transport, etc.).

Average costs are costs (total) divided by output.

Average variable costs are variable costs divided by the volume of production.

Marginal (marginal) costs are additional costs that a firm incurs when the volume of production per unit of output changes.

Marginal cost reaches its minimum at such a volume of output when the level of variable resources used in the firm reaches its maximum marginal productivity. At the same time, the firm receives the maximum marginal revenue.

Economies of scale- this is an increase in the volume of annual production, leading to a decrease in average production costs, which allows either to receive more profit per unit of production at constant prices, or to reduce prices in order to win a larger market share and get a large mass of profits.

The law of diminishing returns

In accordance with this law, a continuous increase in the use of one variable resource in combination with a constant amount of other resources at a certain stage will lead to a decrease in the growth of returns, and then to its decrease.

The increase in production due to an increase in the quantity of a variable factor by one unit is called marginal product this factor.

In the production process, the fixed capital of the company wears out physically and becomes obsolete morally. This necessitates its replacement and renewal due to depreciation deductions.

Depreciation is monetary compensation for the depreciation of fixed assets (fixed capital) by including part of their cost in the cost of production.

Literature

Civil Code of the Russian Federation: Part 1 [Text]: Feder. Law of November 30, 1994 No. 51-FZ: adopted by the State. Duma on October 21, 1994: [with last. rev. and add. ; as amended by dated 13.07.2015] // Collected Legislation of the Russian Federation. - 1994. - No. 32. - Art. 3301; 2015. - No. 29 (part 1). - Art. 4394.

Safronov N.A. Economics of the organization (enterprise): a textbook for cf. specialist. study. institutions / N.A. Safronov. - M., 2005 .-- S. 149 - 178.

Kisel Anna Alexandrovna

Topic:

Lesson type. Studying new material with control of the acquired knowledge by solving tests and situational tasks.

Lesson type. Learning new material.

The purpose of the lesson: Draw up a classification of costs.

Lesson Objectives:

Educational: To form theoretical knowledge and practical skills to solve problems on this topic.

Developing: Development of abilities: cognitive and analytical; skill development: highlight main idea, work at the right pace,to compose a holistic image of an object from its individual features,analyze information,plan your activities,listen and hear each other, find and formulate ways to solve the problem, identify the features, common features and differences, evaluate your own level of progress in the educational material; to form economic thinking and economic literacy; Withto develop skills of independent work with information sources and information technologies.

Educational: Create interest in the subject, motivation for partnership,to the manifestation of collectivism and mutual assistance, respect for the property of the school and teaching aids.

Used tutorials and tutorials. Economy. Basic course: Textbook for grades 10, 11 general education. institutions / I.V. Lipsitz. - M .: Vita-Press, 2010 .-- 272 p.

Providing classes:

1 ... Interactive whiteboard Sm ar t»With software.

2. Multimedia projector.

3. Laptop for teacher's work.

5. Texts for independent work in a group.

6. Tests of verification work for each teacher.

Short description. Economics lesson "The economic foundations of the firm's activities" is focused on gaining new knowledge on the topic for calculating total costs, accounting and economic costs, fixed and variable costs; development of skills to work in groups; receive the necessary information while working with the text of the textbook and the ability to apply the obtained theoretical knowledge in solving problems and analyzing the economic situation.

Forms of organizing educational activities of children. Individual work, in pairs and in groups; frontal conversation; activities aimed at filling out the schemes, based on the study of the textbook material; solving problems and performing test items; analytical activity.

Forms of organizing the work of a teacher. Working with a presentation; explanatory activities in the lesson aimed at assimilating new material; organization of group work and frontal conversations.

The effectiveness of the technologies used. Group work allows each student to express themselves, because not all students are ready to work for the class, and in the group they can express their opinions; the volume of the material is large and complex, therefore work in groups, when everyone studies a certain material, and then summarizes it in the form of an analytical report, saves time and allows you to acquire modeling skills when drawing up algorithms for studying a topic; frontal conversation allows you to intensify the activities of students, because each of them can be asked to answer a question; presentation allows you to optimize the learning process, increase visibility and enable all types of memory; solving problems allows you to teach children to correctly formulate a solution and analyze all the questions that are difficult to be given theoretically.

Handout. Situational task cards, test cards.

Criteria for diagnosing the effectiveness of the lesson. Assessment for active work in the lesson in solving situational problems, for the solved test according to the material passed in the lesson.

Expected results. Pabout the results of the lesson, students should:

Have an idea : O internal and external resources, internal and external costs, economic and accounting costs.

Know:calculation method total costs, fixed and variable costs, marginal costs.

Be able to: provide examples and understand the differences between these economic concepts; build a schedule of total costs, work in a group and in pairs; apply the knowledge gained when solving problems and analyzing the economic situation.

1st group

§22 "The economic foundations of the firm, define and formulate the definition of" internal resources ".

2nd group

The entrepreneur refused to lease his premises and equipment for 10 thousand monetary units. and opened his own production, spending 100 thousand monetary units per year belonging to him. for the following payments: wages for workers, electricity, purchase of equipment, payment for bank services, materials. By placing this amount in the bank, he could receive an annual income of 5 thousand monetary units. and working in another company to receive a salary of about 1 thousand monetary units. Using the text of the tutorial§22 "The economic foundations of the firm, define and formulate the definition of" external resources ".

Group 3

The entrepreneur refused to lease his premises and equipment for 10 thousand monetary units. and opened his own production, spending 100 thousand monetary units per year belonging to him. for the following payments: wages for workers, electricity, depreciation of fixed capital, purchase of equipment. By placing this amount in the bank, he could receive an annual income of 5 thousand den units. and working in another company to receive a salary of about 1 thousand monetary units. Using the text of the tutorial§22 "The economic foundations of the firm, define and formulate the definition of" accounting costs ".

4 group

The entrepreneur refused to lease his premises and equipment for 10 thousand monetary units. and opened his own production, spending 100 thousand monetary units per year belonging to him. for the following payments: wages for workers, electricity, depreciation of fixed capital, purchase of equipment. By placing this amount in the bank, he could receive an annual income of 5 thousand monetary units. and working in another company to receive a salary of about 1 thousand monetary units. Using the text of the tutorial§22 "The economic foundations of the firm, define and formulate the definition of" economic costs ".

5 group

The entrepreneur refused to lease his premises and equipment for 10 thousand monetary units. and opened his own production, spending 100 thousand monetary units per year belonging to him. for the following payments: wages for workers, electricity, depreciation of fixed capital, purchase of equipment, payment for bank services. By placing this amount in the bank, he could receive an annual income of 5 thousand monetary units. and working in another company to receive a salary of about 1 thousand monetary units. Using the text of the tutorial§22 "The economic foundations of the firm, define and formulate the definition of" external costs ".

6 group

The entrepreneur refused to lease his premises and equipment for 10 thousand den.units, and opened his own production, spending 100 thousand den.units per year belonging to him. for the following payments: workers' wages, electricity, depreciation of fixed capital. By placing this amount in the bank, he could receive an annual income of 5 thousand monetary units. and working in another company to receive a salary of about 1 thousand monetary units. Using the text of the tutorial§22 "The economic foundations of the firm, define and formulate the definition of" internal costs ".

1st group

Determine the value of the total costs of the suspension of production."Economic costs".

fuel and energy

depreciation of equipment

interest on a loan

Total (gross) costs

2nd group

Determine the amount of total costs in the production of a unit of goods. Incomeamounted to 40 thousand roubles. When working on an assignment, you can use the scheme "Economic costs".

use of the entrepreneur's time

wages of a worker producing for a shift of 50 goods

alternative use of factors of production

fuel and energy

rent of premises for one machine with a capacity of 100 products

depreciation of equipment

interest on a loan

Total (gross) costs

Group 3

Determine the amount of total costs in the production of 2 units of goods. Incomeamounted to 80 thousand roubles. When working on an assignment, you can use the diagrams"Economic costs".

use of the entrepreneur's time

wages of a worker producing for a shift of 50 goods

alternative use

factors of production

fuel and energy

rent of premises for one machine with a capacity of 100 products

depreciation of equipment

interest on a loan

Total (gross) costs

4 group

Determine the total cost of producing 100 units of goods. Incomeamounted to 4000 thousand roubles. scheme "Economic costs".

use of the entrepreneur's time

alternative use of factors of production

fuel and energy

rent of premises for one machine with a capacity of 100 goods

depreciation of equipment

interest on a loan

Total (gross) costs

5 group

Determine the amount of total costs in the production of 101 units of goods. Incomeamounted to 4040 thousand roubles. When working on an assignment, you can use rub.

use of the entrepreneur's time

wages of a worker producing per shift 50 goods

alternative use of factors of production

fuel and energy

rental of premisesfor one machine with a capacity of 100 products

depreciation of equipment

interest on a loan

Total (gross) costs

6 group

Determine the total cost of producing 150 units of goods. Income amounted to 60 00 thousand rubles When working on an assignment, you can usescheme "Economic costs". Purchase of new equipment - 90 thous. rub.

use of the entrepreneur's time

wages of a worker producing for a shift of 50 goods

alternative use of factors of production

fuel and energy

rent of premises for one machine with a capacity of 100 products

depreciation of equipment

interest on a loan

Test "

Option 1

1. External resources are:

2. The entrepreneur decided to open a small hat shop in her own premises. To do this, I bought a batch of goods, shelves, mirrors, cash register, ordered a beautiful signboard from the artist - designer, hired a chauffeur, a saleswoman and a cleaning lady. Implicit costs include:

c) the salary for the driver, the salary for the cleaning lady, the purchase of the cash register.

3. The total amount of external costs of the firm for the production of goods or services during a certain period is

a) accounting costs;

b) non-economic costs;

c) implicit costs.

4. Fixed costs are the costs:

a) companies that depend on the volume of production;

b) not depending in the short term on how much the firm produces products;

c) depending on the decisions of the entrepreneur.

5. This is the graph:

a) variable costs;

b) fixed costs;

c) general costs.

Test " Economic foundations of the firm's activities "

Option 2

1. Internal resources are:

a) everything that the company buys from other commercial organizations for the production of products;

b) it is everything that belongs to the company;

c) materials, details, work of the entrepreneur.

2. The entrepreneur decided to open a small hat shop in her own premises. To do this, I bought a consignment of goods, shelves, mirrors, a cash register, ordered a beautiful sign from an artist-designer, hired a driver, a saleswoman and a cleaning lady. Explicit costs include:

a) own salary, purchase of a consignment of goods, driver's salary;

b) the purchase of a consignment of goods, the driver's salary, the cleaning lady's salary;

c) salary for the driver, salary for the cleaning lady, rent of premises.

3. The total costs of a firm for the production of goods or services, including both direct cash costs of organizing the production and sale of goods, and opportunity costs are:

a) non-accounting costs;

b) economic costs;

c) general costs.

4. Wages of a worker, transportation costs, costs of raw materials are:

a) fixed costs;

b) implicit costs;

c) variable costs.

5. This is the graph:

a) variable costs;

b) fixed costs;

c) general costs.

Define the types of enterprise resources

Get acquainted with the types of costs

Find out how to correctly set the cost of a product

Materials (edit)

Using an entrepreneur's time

Worker wages

Alternative use of factors of production

Fuel and energy

Premises for rent

for one machine

Depreciation of equipment

Loan interest

Total (gross) costs

Suspension of production

1 item

2 items

100 items

101 item

150 items

Income

Self-analysis of the lesson on the topic:

"The economic foundations of the firm."

1. The lesson is designed with educational standards, school development strategies, calendar thematic planning... He fit well into the system of lessons "What is a company and how it operates on the market" (the work is being carried out according to the textbook by I.V. Lipsits).

The lesson is structured as a lesson in learning new material. Its purpose : draw up a classification of costs.

During the lesson, various forms activities:

Frontal - answered questions, checked the correctness of the answers;

Collective - wrote down definitions and sketched diagrams in a notebook, performed a test;

Individual - worked on an interactive board;

In the group - worked with handouts;

In pairs, the correctness of the test was checked.

The forms of activity were carried out in the process:

Forecasting - answered the question: is it possible to reduce the cost of goods;

Readings - when completing the assignment, they found the necessary information in the textbook;

Speaking - when completing the assignment, definitions were formulated;

Comparisons - identified common features and differences in costs depending on the volume of production;

Analysis - when performing the task, the costs were selected;

Independent activities - they worked at the blackboard, on an interactive whiteboard.

At the same time, the following tasks were solved:

A) Educational:

Form theoretical knowledge;

To form practical skills to solve problems on this topic.

B) Developing:

Develop skills:

Highlight the main idea - when formulating the goal of the lesson;

Work at the proper pace - when working in a group;

- analyze information - when solving tasks in cards;

Think economically - by independently setting tasks for the lesson;

Economic literacy - when solving problems in cards;

To compose a holistic image of an object from its individual features - drawing up diagrams, classifying costs and resources;

Identify features, similarities and differences -by searching for an answer to the questions: what is common and what differences can be identified in the production of goods of different volumes;

Listen and hear each other - while working in pairs or in a group,

Plan your activities - finding the necessary information in the textbook;

- find and formulate solutions to the problem - by looking for an answer to the question: what economic questions should you answer before starting production;

Set specific tasks for each stage of the lesson - working with tasks in cards;

To clearly correlate the goal of the lesson with the result - by finding the answer to the question: did we get a classification or not;

Assess your own level of advancement in the educational material - using the placement of conventional signs in front of each scheme and definition.

Form skills:

Independent work with sources of information - carried out while working with a textbook;

With information technology - while working on an interactive whiteboard.

C) Educational:

Motivation to create an atmosphere of partnership - when working in pairs or in a group;

Show collectivism and mutual assistance - when working in a pair or in a group;

Respect for school property and teaching aids throughout the lesson.

Based on this, the stages of the lesson can be distinguished:

Organizational,

Updating knowledge and fixing difficulties;

Statement of educational tasks;

Building a project for getting out of a difficulty;

Primary anchoring;

Independent work with self-test according to the standard;

Reflection of activity;

Homework.

2. All the content of the educational material as a system of scientific concepts and the stages of students' activities in the lesson are completed. All steps have been implemented. Deviations from the original plan during the lesson ...

3. I managed to solve the assigned tasks of the lesson, avoid overload and overwork, maintain and develop productive motivation for learning, Have a good mood, well-being due to the alternation of various activities.

I assess the lesson as information-rich, technological and giving students the opportunity to apply their abilities, an attitude towards an active attitude to life.

4. When organizing this lesson, there are options.

5. Conclusions from the lesson for the future ...

1. Types of enterprises in a market economy.

Company is an economic entity that organizes the production of goods or services for the purpose of making a profit.

Enterprises are classified according to various criteria:

1) by type of economic activity:

• industrial
• agricultural
• trade
• insurance
• banking, etc.

2) by the number of employees:

• large (more than 1000 employees);
• medium (from 100 to 1000 employees);
• small (up to 100 employees).

3) by ownership:

• state;
• municipal;
• private.

State enterprise usually more capital intensive and stable, because has the financial and organizational tutelage of the government. Private enterprise freely in choosing the most profitable field of activity, not regulated in the volume of business and not limited by a fixed price.

4) by organizational and legal form:

• SP ( individual entrepreneur);
• full partnership;
• mixed partnership;
• LLC (limited liability company);
• JSC (joint stock company).

Full partnership consists only of full members who bear unlimited property liability and dispose of all profits. Ltd consists only of contributors who have income based on the size of their contribution (stable) and are liable within the limits of their contribution. Mixed partnership consists of both full members and contributors. JSC(corporation) based on a share issue. The owners of the company are the shareholders. AO can be: open type(based on free sale of shares) and closed type(shares are distributed only among the founders). Each organizational and legal form of the enterprise has its own Advantages and disadvantages:

FE "+": easy to organize, owner is in control of all profits.

« - »: unlimited liability and a small amount of capital.

JSC "+": attracts a large amount of capital through the sale of shares, attraction of professional specialists for management, stability of functioning.

« - »: possibility for abuse, separation of ownership and management functions, double taxation, significant expenses and bureaucratic procedures during registration, freedom of action is limited by the charter.

Tov-in and LLC

«+»: easy to organize, easy to attract additional funds and new ideas.

« - »: limited financial resources, the exit of 1 full member entails the complete liquidation of the partnership, the difficulty of determining the share of full members in the income or loss of the company.

2. Cost of production, income and profit of the firm.

Costs is the payment for the acquired factors of production.

1) Depending on the cost estimation method, there are:

§ accounting costs- these are the actual costs of factors of production;

§ opportunity cost is the amount of money that could be obtained with the most profitable use of resources.

2) From the point of view of the receipt of funds, the costs are divided into:

§ internal- these are unpaid costs for own and independently used resource;

§ external- the cost of purchasing resources from suppliers that are not part of the enterprise.

3) Depending on the impact on costs, changes in production volumes are distinguished:

§ fixed costs (FC)- do not depend on changes in production volumes and must be paid even in the event of stoppage of the enterprise (administrative and management costs, rent, overhaul, etc.);

§ variable costs (VC)- depend on changes in production volumes (workers' wages, payments for raw materials, energy, etc.);

§ the sum of fixed and variable costs forms total costs (T C).

4) To measure the cost of producing a unit of output, calculate:

§ average costs (ATC) - they are equal to the ratio of total costs to the quantity of products produced. Average costs are important in determining a firm's profitability. To do this, they are compared with the market price of a unit of production.

Average total costs are the sum of average fixed and average variable costs:

§ average constants (AFC) - the ratio of fixed costs to the number of products;

§ mean variables (AVC) - the ratio of variable costs to the quantity of products.

5) In order to determine the optimal production output, the following is calculated:

§ marginal cost (MC)- these are additional costs associated with the release of an additional unit of production.

Income - the most important indicator of the enterprise, reflecting its financial receipts from all types of activities. The firm calculates total, average, and marginal income. Total income equal to the proceeds from the sale of all products. Average income is equal to the ratio of total income to the amount of products produced. Marginal income- this is an additional income with an increase in sales per unit of production.

Profit is defined as the difference between total income and production costs. Depending on what is included in the cost, they are distinguished:

Ø economic profit(total income minus total costs);

Ø accounting profit(total income minus accounting costs).

Profit performs two functions: 1) characterizes the final financial results the activities of the enterprise; 2) is the main source of financing the costs of production and social development firms.

The most important source of revenue for the state budget is income tax. The profit remaining after taxes and other obligatory payments is called net profit. It remains at the complete disposal of the enterprise.

Profitability (rate of return) is the ratio of profit to production costs, expressed as a percentage. This metric reflects the cost-effectiveness of the enterprise.

The company always strives to profit maximization. To get the maximum profit, the company must produce such a quantity of products at which the marginal revenue is equal to the marginal costs of the firm.

Workshop:

1) A study in England found that 82% of small business owners would not want their businesses to go big. When asked about the optimal size of their firm, they generally answered that it should employ no more than 27 people. It is necessary to find arguments to support the position of small business owners.

2) Spend comparative analysis organizational and legal forms of enterprises and fill in the table:

3) Do you have good ideas, but there is no experience in their implementation. Your friend has no ideas, but he has practical experience in this area. Another friend of yours has money, but you can use a bank loan instead of resorting to his services. Whom and in what capacity would you include in the enterprise?

4) The store owner hires assistants with a payment of CU 15,000. per year, pays annually 6,000 units. rent for the premises. He invested CU30,000 equity capital in the business, donating CU3,000 to the business. per annum, which he would have had with another investment of capital. He estimates his entrepreneurial talent at CU 10,000. in year. A large trading company offers him a managerial position with a salary of CU 20,000. in year. Calculate the amount of accounting and opportunity costs.

5) The dependence of the total costs of the enterprise (TS) on the output is given:

Calculate: FC, VC, MC, AFC, AVC, ATC.

6) Recover data:

7) The total income of the enterprise is 600 thousand rubles. The company pays wages to employees of 300 thousand rubles. Raw material costs - 100 thousand rubles Opportunity costs - 150 thousand rubles Determine the accounting and net economic profit of the enterprise, the rate of return.

8) The accounting profit of the enterprise was 300 thousand rubles. Net economic profit - 100 thousand rubles Determine the opportunity costs of the enterprise if it is known that its total income is 800 thousand rubles.

9) There are 1000 companies in the industry. Each firm has a marginal cost in the production of 5 units of a product per month is 2 units, 6 units of a product - 3 units, 7 units of a product - 5 units. Determine the industry output per month if the market unit price of the product is CU 3.

10) The figure shows the cost curves of a firm operating in a competitive industry.

a) Mark on the graph the level of output at which the firm's profits are maximized;

b) Determine on the graph the area that represents the volume of the firm's profit at the given output price levels.

Introduction ………………………………………………………………………… ... 3

1. The economic foundations of the enterprise's activity ………………………… 5

1.1. Characteristics of the organizational and legal form of the enterprise ... ... ... 5

1.2. The form of remuneration at the enterprise …………………………………… .9

1.3. Intangible assets used in the enterprise …………… ..12

1.4. Pricing policy of the enterprise ………………………………………… 15

2. Organization of accounting at the enterprise ……………………… .17

2.1. Organization of accounting at the enterprise ………………… ..17

2.2. Accounting techniques and forms ……………………………… ..19

3. Study of information technologies used at the enterprise ... ..24

3.1. Familiarization with automated systems processing

information and management ……………………………………………… .24

3.2. Familiarization with database management systems ……………… 27

Conclusion ……………………………………………………………………… 31

Appendix …………………………………………………………………… 32

List of used literature …………………………………………… ... 37

Introduction.

Informatization in the field of management presupposes, first of all. Increasing the productivity of workers by reducing the cost / production ratio, as well as improving the qualifications and professional literacy of specialists engaged in management activities.

The scope of application of new information technologies based on personal computers and advanced means of communication is very extensive in the economy, including various aspects, ranging from providing the simplest functions of office correspondence to system analysis and support of complex decision-making problems. Personal computers, laser and optical equipment, mass media and various types of communication, including satellite communications, allow institutions, firms, organizations, their labor collectives and individual specialists to receive at the right time in full all the necessary information for the implementation of their professional, educational, cultural and even domestic interests.

The practice took place in the Kizlyar ZUS, namely in the information computing center since 28.04.08. to 04.07.08, in the position of assistant to the network administrator and engineer of the ITC.

Goals of the work practice :

1. Training students as specialists in the development of applied software for personal computers;

2. Improvement of theoretical knowledge and practical skills acquired by students during their studies in college;

3. Increasing the independence of students in solving complex production problems arising at the enterprise.

Industrial practice tasks:

The purpose of this report is to characterize the economic foundations of the enterprise, the organization of accounting at the enterprise, to study the information technologies used at the enterprise.

The structure of the report: introduction, three sections, eight subsections, conclusion, appendix, list of used literature.

1.1 Department name:

full - Limited Liability Company, Kizlyar Zonal Communication Hub

1.2 shorthand - Dagsvyazinform KZUS LLC

1.3 Limited Liability Company Kizlyarskiy ZUS, hereinafter referred to as the "Organization" limited liability company.

1.4 The organization has the exclusive right to use its corporate name.

1.5 The organization is included in the information system of the Russian Federation and in its activities is guided by the current legislation

Of the Russian Federation, as well as this Charter.

1.6 The organization is a legal entity, owns separate property recorded on an independent balance sheet. Has the status of a legal entity

1.7 Members of the Organization can be legal entities and individuals.

1.8 The organization is liable for its obligations with all of its property, can, on its own behalf, acquire or exercise property and non-property rights, bear obligations, be a plaintiff and defendant in court.

1.9 Members of the Organization are not liable for its obligation and bear the risk of losses associated with the activities of the Organization within the value

their contributions

1.10 The organization has the right to participate independently or jointly with other legal entities and individuals in other commercial and non-profit organizations on the territory of the Russian Federation and beyond

its limits in accordance with the legislation of the Russian Federation and the corresponding foreign state

1.11 The Organization has the right, in accordance with the established procedure and in agreement with the Register, to open branches and representative offices without vesting them with the rights of a legal entity, to endow them with rights within the framework of the statutory provisions of the Organization.

1.12 The organization has a round seal with its corporate full

name in Russian, an indication of the organizational and legal

forms and locations, stamps and letterheads with a company name, their own logo and other means of visual identification.

1.13 The organization creates without limitation of the term of activity and carries out its activities on the basis of a license from the Central Register of Organizations of the Russian Federation

1.14 The organization is independent of government and government bodies in making decisions. Except for the cases provided for by the current Legislation.

1.15 Location Organization: (Address and phone numbers)

2 OBJECTIVES AND DIRECTIONS OF THE COMPANY'S ACTIVITIES

2.1 The main objectives of the Organization are:

Timeliness of attracting resources;

Compliance with economic standards established for

activities Organization

Ensuring continuous accounting and reporting of daily balances,

submission of timely and reliable reports and other information to the territorial office of the Register of Organizations supervising the activities of the "Organization";

Ensuring the job level of profitability of work Organization

1. The economic foundations of the enterprise.

1.1. Characteristics of the organizational and legal form of the enterprise.

According to the Civil Code of the Russian Federation, all enterprises, depending on the main purpose of their activities, are subdivided into: non-commercial and commercial.

Non-profit enterprises do not have as their goal, unlike commercial ones, making a profit as the main goal and do not distribute profits among the participants. Examples of such enterprises are various consumer cooperatives, public or religious organizations.

Commercial enterprises, in accordance with their organizational and legal forms, can be classified according to several criteria.

Business partnerships and companies recognize commercial organizations on the shares of the founders of the authorized capital.

Partnerships are associations of persons, and companies are associations of capitals.

Business partnerships can be created in the form of a full partnership with unlimited liability and limited partnership.

A general partnership is distinguished by two characteristics: the entrepreneurial activity of its participants is considered the work of the partnership itself, and for its obligations, any of the participants is liable with all of its property.

A limited partnership differs in that it consists of two groups of participants. Some of them carry out entrepreneurial activities on behalf of the entire partnership. Since their contributions become the property of the partnership, they only bear the risk of loss. Therefore, limited partners are suspended from doing business in the partnership, retaining only the right to receive income on their contributions, as well as information about the activities of the partnership.

Joint-stock company is one of the most complex organizational and legal forms of enterprises.

Joint stock companies are divided into two types: open joint stock company (OJSC), closed joint stock company (CJSC). Open: Members can dispose of their shares without the consent of other shareholders. Closed: shares of such a company are distributed only among its members.

A unitary enterprise is a commercial organization not endowed with ownership of the property assigned to it. The property is transferred by the owner to economic management... It is indivisible and cannot be distributed among deposits, including among the employees of the enterprise.

Conformity certification - proof of conformity of a product, goods, services, requirements. Conformity is the procedure by which a statement can be provided to provide assurance that a product meets specified requirements. There are two ways: supplier declaration of conformity and certification.

The supplier's declaration contains information: the manufacturer's address, product designations and additional information about it, the name, date and number of the standard referred to by the manufacturer, an indication of the manufacturer's personal responsibility, etc.

Mandatory requirements in the certification procedure - the participation of a third party is carried out according to the rules of a certain procedure, i.e. according to one or another certification system.

A certification system is a system that certifies according to its own rules regarding both procedure and management.

Labor contract - an agreement between the employer and the employee, in accordance with which the employer undertakes to provide the employee with work according to the specified labor function, to ensure working conditions, to pay the employee wages in a timely manner and in full,

and the employee undertakes to personally fulfill the specified in this agreement labor function, comply with the internal labor regulations in force in the organization.

· Last name, first name, patronymic of the employee and the name of the employer (last name, first name, patronymic of the employer - an individual) who entered into an employment contract;

An employment contract may provide conditions for testing, on nondisclosure of secrets protected by law, on the employee's obligation to work after training for at least the period specified in the contract if training was carried out at the expense of the employer, as well as other conditions that do not worsen the employee's position in comparison with Labor Code, laws and other regulatory legal acts, collective bargaining agreements, agreements;

· The terms of the employment contract can be changed only by agreement of the parties and in writing;

· If a fixed-term employment contract is concluded, it shall indicate the period of its validity and the circumstance that served as the basis for the conclusion of a fixed-term employment contract.

A fixed-term employment contract is concluded in cases where an employment relationship cannot be established for an indefinite period, taking into account the nature of the work ahead or the conditions for its performance.

It is prohibited to conclude fixed-term employment contracts provided for by employees with whom an employment contract is concluded for an indefinite period.

Organizational chart

TRANSFER

1.2. The form of remuneration at the enterprise.

Forms, systems and types of remuneration.

Of the forms and systems of remuneration used in practice, the most common are time-based and piecework... With time-based wages, earnings are calculated for a certain amount of time worked, regardless of the amount of work performed. It consists of payment at wage rates and official salaries, additional payments for working conditions and professional skills.

With a time-based form of remuneration, the number of days and hours worked is taken into account. To increase productivity and quality of work, employees are rewarded for certain indicators.

Currently, the most common is the time-based wage system for workers.

With piecework wages, the amount of earnings depends on the amount of manufactured products in accordance with the established piece rates.

Tariff system.

To determine the fair amount of wages, taking into account its complexity, significance and working conditions of various categories of workers, many enterprises use the tariff system, which is a combination of tariff and qualification reference books, tariff scales and tariff rates.

Tariff and qualification reference books contain detailed characteristics of the main types of work, indicating the requirements for the qualifications of the contractor. A higher rank of an employee corresponds to a job of greater complexity.

Tariff grid represents tables with hourly or daily tariff rates, starting with the first, lowest, category. Most industrial enterprises use six-digit wage scales that are differentiated depending on the working conditions. In each grid, tariff rates are provided for paying for the work of pieceworkers and time workers.

Tariff rates serve to establish ratios in wages between categories of work. Tariff rates by category are usually determined directly in the tables based on the conditions and type of work. The ratio of the remuneration of workers of a higher and first grade is established using the tariff coefficient.

Remuneration for the work of managers, specialists and employees is made on the basis of official salaries, established by the administration also independently in accordance with the position and qualifications of the employee. Organizations can set other types of remuneration for these workers, for example, as a percentage of revenue, as a share of the profit received.

The ranks assigned to workers, as well as specific official salaries, assigned to employees, indicate in contracts, agreements or in orders for the organization, These documents are brought to the accounting department for settlements with employees.

Composition and characteristics of the wage fund.

The total amount of funds in cash and in kind, distributed among the employees of the organization in accordance with the quantity and quality of their work, as well as compensation associated with working conditions, is usually called wages fund... The wage fund includes all amounts of wages accrued by the organization on all grounds, regardless of the source of their funding, incentive and compensatory payments, as well as the cost of products issued in the form of payment in kind.

It is customary to refer to the total amount of wages:

· Wages for actually performed work, calculated in accordance with the forms and systems of remuneration accepted in the organization;

· Payments of an incentive nature according to system regulations (bonuses, allowances, etc.);

· Payments of a compensatory nature related to the mode of work and working conditions;

· Payment for unworked time in accordance with labor legislation and collective agreements;

· The cost of products issued to employees in the form of payment in kind;

The cost of utilities, food and food, uniforms and uniforms, etc., provided to employees free of charge in accordance with the current legislation.

Wage accrued in proportion to the reciprocal time at piece rates, tariff rates, official salaries and lump sum orders.

TO incentive payments include bonuses and remunerations, premiums to tariff rates and salaries for professional skill, for high achievements in work, etc., as well as remuneration for length of service, work experience, based on the results of work for the year and other similar payments and remuneration.

Under compensatory payments imply additional payments due to regional regulation of labor remuneration, additional payments for working conditions, bonuses when performing work in certain conditions.

By paying for unworked time it is considered to be payment of regular and additional vacations, payment of working time of employees involved in the performance of state or public duties, payment of downtime through no fault of the employee, interruptions in the work of nursing mothers, preferential hours of adolescents, payments for the period of employment to dismissed employees due to a reduction in the number or staff, reorganization or liquidation of the organization, etc.

Under basic wages means payments for hours worked, for the quantity and quality of work performed with time-based, piece-rate and progressive payment; surcharges; bonuses and premium allowances, etc. This includes the payment of downtime.

Additional salary includes payments provided for by labor legislation and collective agreements for the unworked time of workers and employees: payment for vacation time, time for performing state and public duties, breaks in the work of nursing mothers, preferential hours for adolescents, etc.

In the department of internal affairs, a discharge system of remuneration is used, since each employee has a certain rank. The composition of the payroll in the GOVD is 380 thousand rubles.

1.3. Intangible assets used in the enterprise.

Intangible assets- these are funds that do not have a physical substance, for a long time (more than one year) used in production or for managing an enterprise in order to generate income.

Under appropriate conditions, intangible assets may include rights associated with industrial intellectual property, other intellectual property, other monopoly rights and privileges, as well as deferred costs. Such rights arise from protection patents and certificates or contracts.

The structure of intangible assets also includes deferred costs, which include organizational costs, research and development costs, as well as preparation for the operation of natural objects. A special type of intangible object is the business reputation of an organization.

Business reputation- this is the difference between the purchase price of the enterprise and the value on the balance sheet of all its assets and liabilities.

Business reputation can be either positive or negative.

Positive business reputation- a premium to the price paid by the buyer in anticipation of future economic benefits. Recorded as a separate inventory item on a synthetic account 04 "Intangible assets".

Negative business reputation- a discount from the price provided to the buyer due to the lack of factors of the presence of stable buyers, reputation for quality, marketing and sales skills, business relationships, management experience, staff qualifications, etc. Negative goodwill is recorded as deferred income on a synthetic account 98 "Deferred income", subaccount 98-1 "Income received for future periods".

The structure of intangible assets does not include the intellectual and business qualities of the personnel of the enterprise, their qualifications and ability to work, since they are inseparable from their carriers and cannot be used without them.

The accounting unit for intangible assets is inventory object.

Inventory of intangible assets Is a set of rights arising from one patent, certificate, assignment agreement, etc. The main feature by which one inventory item is identified from another is the performance of an independent function in the production of products, the performance of work or the provision of services, or use for the managerial needs of the organization.

Intangible assets are reflected in current accounting at original cost... The initial cost, as well as for fixed assets, is determined depending on the sources of intangible assets for the enterprise.

Types of intangible assets:

· The right to an invention: the right to use a patented technical solution, as well as to use a previously known device, method, substance, strain for a new purpose;

· The right to a utility model: the right to use the constructive performance of the means of production and consumer goods, as well as their constituent parts, protected by a certificate;

The right to an industrial design: the right to use a patent-protected artistic design of a product that defines it appearance... Physically, industrial designs can be a three-dimensional model or a flat image - an industrial design of a fabric, carpet, font, etc .;

· The right to a trademark: the right to use and dispose of the designations protected by the certificate, ways to distinguish goods and services of certain legal entities or individuals from similar goods and services of other legal entities and individuals. Trademarks can be verbal, pictorial, three-dimensional, etc .;

· The right to a corporate name: the right to use the corporate name of a legal entity;

· The right to use a land plot: the owner's right to an appropriate economic or other use of a land plot. Possession of the right to use land does not mean the transfer of this land plot to the ownership of the organization. The organization can only use this land without the right to dispose of it;

· The right to use subsoil: the right of a subsoil user, for example, to extract minerals;

· The right to geological and other information about the subsoil: the right to use information about the geological structure of the subsoil, the minerals in them, the conditions for their development, as well as other qualities and features of the subsoil contained in geological reports, maps and other materials.

1.4. Pricing policy of the enterprise.

Cost of products (works, services)- cost estimate of unused in the production process natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources and other costs. The cost price includes:

· Costs directly related to the production and sale of products;

Costs of supporting the enterprise labor force(personnel);

· Deductions to various funds and budgets;

· Costs of maintenance, service and enterprise management;

· Payments to third parties for the provision of services for the production of products;

· Costs of preparation and development of new products;

· Other costs.

Basic costs Are costs. Which are directly related to the production process of products, works, services (materials, wages, etc.). The main expenses are recorded on the accounting accounts production costs 20 "Main production", 23 "Auxiliary production".

Overhead Is the cost of managing and maintaining the production process. Overhead costs are accounted for on accounts 25 "General production costs", 26 "General business costs".

Direct- these are costs that can be directly attributed to certain types of products, works, services. Direct costs are accounted for on accounts 20 "Main production", 23 "Auxiliary production".

Indirect- these are costs that simultaneously apply to all types of products. Indirect costs are accounted for on accounts 25 "General production costs", 26 "General business costs" and at the end of the month are distributed among certain types of products, works, services in proportion to any base:

· Wages of production workers;

· material costs;

· direct costs;

· revenues from sales.

Variables- these are costs that are carried out in proportion to the volume of manufactured products. Variable costs are accounted for on accounts 20 "Main production", 23 "Auxiliary production", 25 "General production costs".

Permanent- these are costs that do not depend on the volume of products. These costs can be carried out even when production is completely stopped. Fixed costs are accounted for on account 26 "General business expenses".

Accounting for the total amount of production costs is organized by economic cost elements, and accounting and calculation of the cost of certain types of products, works and services - by cost items.

The costs of the enterprise are to be included in the cost of products, works and services of the reporting period to which they relate, regardless of the time of their payment - preliminary or subsequent.

2. Organization of accounting at the enterprise.

2.1. Organization of accounting at the enterprise.

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about property, obligations of the enterprise and their movement through continuous, continuous and documentary accounting of all business transactions.

All enterprises and organizations that are legal entities under the legislation of the Russian Federation and located on its territory are required to maintain accounting records.

Societies or citizens engaged in entrepreneurial activity without forming a legal entity, keep records of income and expenses and prepare reports in the manner prescribed by tax legislation.

Thing accounting is the financial and economic activity of an enterprise aimed at fulfilling statutory obligations.

Accounting objects are:

· Property of the enterprise;

· The capital of the enterprise;

· Obligations of the enterprise;

· Business operations carried out by enterprises in the course of their activities.

According to part one of the Tax Code, property is understood as the types of objects of civil rights related to property in accordance with the Civil Code of the Russian Federation.

Determination of the Chart of accounts of accounting.

Chart of accounts accounting is a scheme for registering and grouping the facts of economic activity in accounting.

Based on the tasks of the regulatory system of accounting, the Ministry of Finance of the Russian Federation has determined to use a single Chart of accounts for accounting of financial and economic activities of organizations throughout the country, regardless of their departmental subordination, forms of ownership and organizational and legal forms, and instructions for its use.

A single Chart of Accounts provides for about 70 synthetic accounts. However, manufacturing organizations use about 60 accounts if, in addition to their usual activities, they carry out investment and financial activities. The sub-accounts provided for in the chart of accounts are used by organizations depending on their needs - for the purposes of analysis, control and reporting.

In the Instructions for the application of the Chart of Accounts, a brief economic content and purpose of each account is disclosed, the procedure for maintaining synthetic accounting is determined, and a typical diagram of the correspondence of one or another account with other synthetic accounts is given.

Section I "Non-current assets" includes accounts for accounting for property that constitutes the material and technical base of an economic entity, as well as operations related to the creation of labor instruments and the restoration of their condition necessary for normal functioning.

Section II "Inventory" includes accounts intended to account for the procurement process, the availability and movement of inventories.

This is followed by Section III "Costs of Production", the accounts of which are intended to account for the costs of living and materialized labor in the process of manufacturing products, performing work, rendering services and other entrepreneurial activities.

Section IV "Finished products and goods" provides accounts for accounting for a part of household assets in the sphere of circulation when bringing finished products from the manufacturer to the buyer, as well as for accounting for the costs associated with the stay of products in the sphere of circulation.

All accounts for the accounting of funds for the purchase of items of labor, payment of the labor itself, as well as funds received from buyers for the products and goods sold, are concentrated in section V "Cash".

Settlement transactions are closely related to the circulation process, therefore section VI "Calculations" is placed immediately after the sections on the accounts of which the circulation process is reflected.

The accounts of Section VII "Capital" reflect mainly the organization's own capital - authorized capital, additional capital, as well as sources of special-purpose funds allocated to the organization for the implementation of certain targeted activities, research and development, etc.

Section VIII "Financial Results" contains accounts intended for accounting for the sale of products, goods, work performed and services rendered, other income and expenses and the final results of the financial and economic activities of the organization.

2.2. Accounting techniques and forms.

Form of accounting the order of combining various types of accounting registers, techniques for processing credentials, the sequence and method of producing credentials is called.

The form of accounting is determined by the number and external form of registers of chronological and systematic, as well as synthetic and analytical accounting, the structure of registers, the sequence and methods of recording in them. The use of one or another form of accounting depends on the level of automation and centralization of accounting, the size of the enterprise, the qualifications of workers, the availability of computers and office equipment, etc. Currently, there are forms of accounting:

· Memorial order (its version is "Journal-Main");

· Magazine-order;

· Automated.

The memorial order system is currently of limited use. When using this form of accounting, each consolidated primary accounting document is accompanied by an extract of a separate certificate - a memorial order, which indicates the correspondence of accounts. Memorial orders are recorded in the register, on the basis of which the General Ledger is subsequently filled out. According to the data of the General Ledger, a turnover sheet for synthetic accounts is compiled.

When using the journal-order form of accounting, the input information from the primary accounting documents is grouped in a cumulative sheet and, after calculating the totals, is transferred to the corresponding order journals, where all information on synthetic accounts is formed. The information contained in the General Ledger is used to compile the balance sheet and other forms of reporting.

The use of computer technology made it possible to automate the accounting process. This resulted in the creation of a fundamentally new automated form of accounting. The unity of the information base and the complete automated technological process are ensured through a single input of information. Accounting is carried out by filling out the business transactions journal.

Information about business transactions carried out by the enterprise for a certain period of time is transferred from the accounting registers in a grouped form to the financial statements.

The accounting form in the department of internal affairs is a journal-order form (Appendix 1).

Determination of the accounting policy of the organization.

The accounting policy of an organization is understood as a set of accounting methods adopted by it, primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.

The accounting policy is formed by the chief accountant of the organization on the basis of accounting regulations and approved by the head of the organization. At the same time, in accordance with the Federal Law "On Accounting", the following are approved:

· Working chart of accounts of accounting, containing synthetic and analytical accounts;

· Forms of primary accounting documents used to formalize the facts of economic activity, as well as forms of documents for internal financial statements;

· Methods of valuation of assets and liabilities;

· The procedure for the inventory of assets and liabilities of the organization;

· Rules of workflow and processing technology of accounting information;

· The order of control over business operations;

· Other solutions required for the organization of accounting.

The change in accounting policy must be justified and is drawn up by the organizational and administrative documentation of the organization by analogy with its adoption and must be introduced from January 1 of the year.

The effects of changes in accounting policies that have or are likely to have a significant effect on the financial position, cash flow or financial performance of an entity are measured in monetary terms. This estimate is based on reconciled data as of the date from which the modified accounting method is applied.

Changes in accounting policies and their consequences are subject to disclosure in an explanatory note to the organization's financial statements.

The concept of workflow.

The movement of documents from the moment they were drawn up in a given organization or received from other organizations until they are deposited in the archive after their processing and systematization is called document flow .

The schedule for the compilation, submission and processing of primary documents, registration and grouping of credentials, the passage of other stages of the accounting process is usually called schedule in accounting .

The schedule usually includes a list and terms of accounting work performed by operational, engineering and technical and accounting personnel, with the attachment of document forms and instructions for their preparation. For each document in the schedule indicate the executor, addressee, terms of submission and processing. Graphs are usually in the form of tables, diagrams, etc.

Their purpose in accounting is justified only when they are strictly observed. Therefore, their implementation should be monitored on a daily basis by the chief accountant and all employees of the accounting department.

Inventory- this is a check at a certain point in time of the actual availability of property (intangible assets, fixed assets, cash) and their obligations of the enterprise and their compliance with accounting data.

The following are subject to inventory:

· All property of the enterprise, regardless of its location;

· All types of financial obligations;

· Production stocks and other types of property that do not belong to the enterprise, but are listed in the accounting records;

· Property not accounted for for any reason.

Inventory is carried out as planned - at least once a year, unscheduled - when the materially responsible person changes, fires, thefts, at the request of higher, tax and investigative authorities, management, and also in other cases. The order and timing of the inventory are determined by the head of the enterprise, except for cases when the inventory is mandatory.

Inventory is required:

· When transferring property for rent, redemption, sale;

· Before drawing up annual financial statements;

· When changing financially responsible persons;

· When revealing the facts of theft, abuse or damage to property;

· In case of natural disaster, fire or other emergencies.

The results of the inventory should be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual accounting report.

3. Studying the information technologies used at the enterprise.

3.1. Familiarization with automated information processing and control systems.

The structure of an information system is made up of a set of its individual parts, called subsystems .

Subsystem- This is a part of the system, allocated according to some attribute.

The general structure of an information system can be considered as a set of subsystems, regardless of the scope. In this case, they talk about structural feature classification, and the subsystems are called providing. Thus, the structure of any information system can be represented by a set of supporting subsystems (Fig. 1).

Rice. one. The structure of the information system as a set of supporting subsystems.

Information Support Is a set of a unified system of classification and coding of information, unified documentation systems, schemes of information flows circulating in an organization, as well as a methodology for building databases.

Unified documentation systems are created at the state, republican, sectoral and regional levels. The main goal is to ensure the comparability of indicators of various spheres of social production.

Information flow diagrams I reflect the routes of information movement and its volume, the place of origin of the primary information and the use of the resulting information. By analyzing the structure of such schemes, it is possible to develop measures to improve the entire management system.

Database building methodology based on the theoretical foundations of their design.

Technical support Is a set of technical means intended for the operation of an information system, as well as the corresponding documentation for these means and technological processes.

The complex of technical means consists of:

· Computers of any model;

· Devices for collecting, accumulating, processing, transmitting and outputting information;

· Devices for data transmission and communication lines;

· Office equipment and devices for automatic information retrieval;

Operating materials, etc.

Mathematical and software Is a collection mathematical methods, models, algorithms and programs for the implementation of the goals and objectives of the information system, as well as the normal functioning of the complex of technical means.

The means of software include:

· Tools for modeling management processes;

· Typical management tasks;

· Methods of mathematical programming, mathematical statistics, queuing theory, etc.

The software includes system-wide and special software products, as well as technical documentation.

TO system-wide software includes a set of programs aimed at users and designed to solve typical tasks of information processing. They serve to expand the functionality of computers, control and manage the data processing process.

Special software is a collection of programs developed to create a specific information system. It includes applied software packages (APPs) that implement the developed models of varying degrees of adequacy, reflecting the functioning of a real object.

Technical documentation for the development of software should contain a description of the tasks, a task for algorithmization, an economic and mathematical model of the task, test examples.

Organizational support Is a set of methods and means that regulate the interaction of workers with technical means and among themselves in the process of developing and operating an information system.

Legal support- a set of legal norms that determine the creation, legal status and operation of information systems, regulating the procedure for obtaining, transforming and using information.

The main purpose of legal support is to strengthen the rule of law.

The legal framework includes laws, decrees, decisions of state authorities, orders, instructions and other normative documents of ministries, departments, organizations, local authorities.

The Kizlyar ZUS mainly uses modern computing technologies. All data are processed on personal computers. The Kizlyar ZUS uses various programs to solve various problems. The operating systems used in the organization are WindowsXP, Windows 2000 Server, AltLinuxdesktop, Ubuntu 8.10, DOS.

The Organization uses:

1. M2000 program - for solving various Organizational tasks. This program consists of various subsystems (subroutines). Each such subroutine is an automated workstation (AWP).

The main workplace is:

· Department for work with subscribers;

· Accounting;

2. Microsoft Office software tools:

· MicrosoftWord - is one of the most widespread and convenient text editors. It allows you to create text documents, prepare them for printing and print them.

· MicrosoftExcel - a program for preparing spreadsheets, that is, a spreadsheet editor, designed to work with numbers, presents information in the form of visual diagrams.

3.2. Familiarization with database management systems.

A database management system is a software system designed to create a common database on a computer that is used to solve a variety of problems.

The DBMS is designed for centralized database management in the interests of everyone working in this system.

According to the degree of universality, two classes of DBMS are distinguished:

· General purpose systems;

· Specialized systems.

General purpose DBMSs are not focused on any subject area or on the information needs of any user group. Each system of this kind is implemented as a software product capable of functioning on a certain computer model in a certain operating system and is supplied to many users as a commercial product. Such DBMS have means of tuning to work with a specific database.

Specialized DBMS are created in rare cases when it is impossible or inexpedient to use a general-purpose DBMS.

General purpose DBMS are complex software systems designed to perform the entire set of functions associated with the creation and operation of an information system database.

Database Is a named collection of structured data related to a specific subject area.

The creation of a database begins with the creation of tables that store information about the subject area. A database usually includes several related tables. To create a new table in a window Database you need to select a tab table and click on the button Create- a window will appear New table .

You can create a table in different modes: the table mode of the designer, the table wizard, import tables and links to tables.

In tabular form, it is necessary to sequentially describe all the fields of the table being created. First, we set the name of the field.

MicrosoftAccess has the following restrictions on field names:

· The name must contain no more than 64 characters;

The name can include any combination of letters, numbers, spaces, and special characters, except for the period (.), Exclamation mark (!), Superscript (`), and parentheses ();

· The name should not start with a space character;

· The name must not include control characters (with ASCII codes from 0 to 31).

After specifying the name, you need to select the type of the field. If you click on a free cell "Field type", then a list of admissible field types will be displayed, from which you should select the appropriate type for the described field. The name and type of the field must be specified.

Every relational table has a key by definition. Access allows you to specify a key when describing a table, but it also enables and disables this feature. According to the key, the system automatically performs indexing, and also checks the uniqueness of the values ​​when entering new records or correcting them.

Filling tables with data is possible both by direct data input and as a result of executing programs and queries.

Almost all DBMSs allow you to enter and correct data in tables in two ways:

· Using the standard form provided by default in the form of a table;

· Using screen forms specially created for this by the user.

DBMS working with Windows allow you to enter pictures, patterns, buttons into the created screen forms.

When working with files, the program allows the user to:

· Create new database objects;

· Save and rename previously created objects;

· Open already existing databases;

· Close previously opened objects;

· Output database objects to the printer.

The preview command allows you to get an idea of ​​the general view of the information output to the printer before printing. The placement of information on the page can be optimally adjusted to its chosen parameters by means of scaling and centering.

Most DBMSs allow you to open multiple windows at the same time, thereby organizing a "multi-window mode" of work. In this case, some windows will be visible on the screen, others will be under them. Having opened several windows, you can work with several tables at once, quickly moving from one to another. There are special commands that allow you to open a new window, switch to another window, change the relative position and size of windows on the screen.

Conclusion.

I did an internship at the Kizlyar ZUS Limited Liability Company.

In the Organization, I was engaged in System Administration of the local network, setting up ADSL connections, and technical support for subscribers.

Annex 1.

Appendices 2.

Appendix 3.

Appendix 4.

Appendix 5.

Bibliography.

1. Computer Science: Textbook. - 3rd revision ed. / Ed. N.V. Makarova. - M .: Finance and Statistics, 2005.

2. Databases: Design and Use: A Textbook. - M .: Finance and Statistics, 2005.

3. V. Pilyaeva. Labor law of Russia. - SPb .: Peter, 2003.