Climatic and natural-biologic: soil and climatic characteristics, weather conditions, nature, natural biological cycle of development of plants and animals. Socio-economic factors: due to the presence of various forms of ownership in agriculture are various types of organizations: enterprises joint-stock and corporate types. Socio-demographic factors: the ratio between urban and rural population, the interests of the local population, a population that is produced by. play. labour resources.
Branch specificity of formation and use of financial resources
- the presence of differential rent;
- the difficulty in forecasting of financial flows;
v high risk operation, requiring a significant amount of reserves and insurance;
- a significant payback period financial resources used; the use of various forms of state support of enterprises;
- financing of agricultural production is carried out both on a returnable and irrevocable basis;
- loans are primarily large corporate farms;
- reproduction of small businesses is not normal, there is a lack of financial resources.
The specifics of revenue generation, revenue and planning. Pricing
The income of agricultural producers is low. Most of the production enterprises C/x is realized at the end of the year (mostly in the fourth quarter), which affects the uniformity of revenues. There are General (balance) profit of agricultural enterprises and the implementation (the industries and products, works, services). Revenue planning. It begins with the definition of gross product, the commodity. In agricultural price liberalization, market pricing has been limited. Two approaches to pricing: cost and market. Feature pricing – price inelasticity of demand for agricultural products.
Specificity of formation and planning costs, costs of the industry
When determining the cost the cost of a given calendar year are distributed among the products of this year and production next year. The need of calculating the cost of not only by product but by type of work. In the formation of cost are used methods of system analysis. Planned cost of goods determined on the basis of technological maps. A large proportion of the cost of agricultural production is the material cost.
The profitability of two types: Narodnoho. and self-supporting.
Features of fixed assets - the cost of specific fixed assets (animals, perennial plants) in use to a certain period not only did not decrease, but even increased. The active portion OF: a mechanical means of labor (power, working machines); biological means of labor (production livestock). The passive part OF:barn, calf sheds, pigsties, granaries.
In terms of impact on results of production revolving funds: revolving funds, directly contributing to increased production and increase its economic efficiency; objects of labor, ensuring the functioning production assets and maintaining them in working condition.
Problems of agricultural sector of Russia: Current insolvency. "Payments crisis": the high share of accounts payable and receivable, including overdue. Low income sector. Low yield of agricultural crops. Low productivity of livestock and poultry. The low level of professional training. Low investment and innovative attractiveness.
50 Construction
Income (structure, periodicity of income).
Income contractors include:
- estimated cost of construction and installation works
- estimated value of private capital investments
- amounts received in excess of the cost of work performed
- change in stocks of unpaid customers at the beginning and end of the plan year
- revenues from sales of the side products
Costs (structure, frequency of occurrence, the presence of specific items of expenditure)
As the model is used to group production costs construction works on the following objects of expenditure:
- materials (share of material costs in total costs reaches 60-70% in view of the complexity and large size products; significant costs related to the transportation of building materials)
- expenses on payment of workers
the costs of maintenance and operation of building machines and mechanisms
- overhead costs associated with service production process and management (increase in expenses related to the organization of production and maintenance workers, due to the need to create temporary structures for workers)
Profit (the frequency of formation, areas of usage)
The final financial result (profit or loss) of contractors is composed of financial result from sales of completed construction-installation works of fixed assets and other assets and income from non-operating operations, reduced by the amount of expenses.
Profit Contracting organizations distributed the same way as in industry, i.e. goes to the payment of dividends to shareholders, social benefits, financing of investments, the formation of the reserve capital loss coverage, charity clean.
Assets (current, working)
Fixed assets construction organizations according to their role in the production process are allocated to: - OPF building purposes - BPA other industries - non-production fixed assets
The main elements of the circulating assets of construction organizations are: - inventories - components of their production reserves - funds in trade - cash payments, on Bank accounts and in cash Desk of the organization.