Презентация на тему Finance of economic entities

the organization of finance at enterprises of various organizational

and legal forms of management.
1.1 The essence of enterprise finance. Forms of financial enterprises.
1.2. Forms of enterprises.
1.3 Features of the organization of finance at enterprises of variously organized legal forms of management.
2. Finances of the enterprise.
2.1. Fundamentals of organization of enterprise finance.
2.2. Planning of finances.
2.3. Financial management.

monetary relations associated with the formation and distribution monetary

funds and savings from economic entities and their use for economic activities and to fulfill their obligations to the state, financial and credit institutions and partners.
There is a specific specificity of the finance of commercial enterprises, non-commercial enterprises and public organizations, which will be shown below.

fact that they serve the sphere of material production,

in which the gross domestic product, national income and national wealth are created.
The most important component of the unified system of state finance. the totality of economic, monetary relations arising in the process of production, distribution and use of the aggregate social product, national income, national wealth and are associated with the formation, distribution and use of gross income, cash savings and financial resources of enterprises. These relations, which determine the essence of this category, are mediated in monetary form

relatively independent sphere of the state's financial system, covering

a wide range of monetary relations associated with the formation and use of capital, income, money funds in the process of circulation of enterprise funds.

at the disposal of the enterprise, the state, as

well as the system of their formation, distribution and use.
The movement of the income of organizations is accompanied by the formation of their financial relations with other economic entities.

with the financial and credit system of the state.

within

the associations of enterprises and organizations

with other enterprises and organizations;

within the enterprise;

buyers
construction and transportation organizations


mail and telegraph
foreign trade and

other organizations
customs


enterprises,
organizations and firms of foreign countries

of any organizational form of entrepreneurial activity begins with

the formation of the statutory fund.
The statutory fund is the financial resources allocated or attracted by the enterprise in the form of money resources, property, other material assets, intangible assets, securities, which are assigned to the enterprise as ownership and full economic ownership. Due to the statutory fund, the company creates its own funds.

entity with the rights of a legal entity that

produces and sells goods, performs work, renders services

By form of ownership, enterprises can be:
private,
collective,
public,
mixed (that is, combining the above-mentioned forms of ownership in different ways and proportions).

ownership, the modern economy has three legal forms of

organization of enterprises

act as physical and legal persons, i.e. they are

both owners of the means of production and labor power. In this form, the work of members of the host family is widely used (for example, a shoemaking workshop or a farm). Simultaneously, a single form of ownership can be represented as the property of an individual, under which it is possible to attract hired labor.

entities and individuals is merged in order to increase

the capital for further entrepreneurial activity.

Each participant (founder) of this association contributes its share (contribution). Depending on the charter of the company being established, the share may be in the form of money, land, means of production, innovative technologies or ideas and other tangible or intangible assets (assets).

Such enterprises can be established in accordance with the charter on the basis of full or limited liability.

trade and other spheres of the economy. Unlike the

partnership form of ownership, corporate is an open property. This form of ownership is formed on the basis of equity participation, i. possession of shares (securities) of this company, which gives the right to receive a dividend. Shares are freely traded and bought on the markets, which creates conditions for a constant change of shareholders. However, this does not affect the functioning of the corporation, unless, of course, bankruptcy has come. Today, this form of ownership is widespread throughout the world, because gives an opportunity to concentrate huge capital from the sale of shares, which allows society to solve complex economic issues.

in:
associations - contractual associations established for the purpose of

continuous coordination of economic activities. The Association has no right to interfere in the production and commercial activities of any of its participants;
consortia - temporary, statutory associations of industrial and banking capital to achieve a common goal;
concerns - statutory associations of industrial enterprises, scientific organizations, transport, banks, trade, etc. on the basis of full financial dependence on one or a group of entrepreneurs;
other associations on sectoral, territorial and other principles.

enterprises of variously organized legal forms of management

The organizational and legal form of the enterprise, fixed in its constituent documents, must fully comply with the requirements of legislative acts.

unitary enterprises

is a natural person registered in accordance with the

procedure established by law and carrying out entrepreneurial activities without forming a legal entity.

an independent, organizationally separate economic entity with the rights

of a legal entity that produces and sells goods, performs work, renders services.

In modern conditions, the enterprise is the main link in the market economy, since it is at this level that the goods needed by society are created, the necessary services are provided. An enterprise as a legal entity has the right to engage in any economic activity that is not prohibited by law and is consistent with the objectives of the establishment of the enterprise as provided for in the company's charter. The enterprise has an independent balance sheet, settlement and other accounts in banks, a seal with its name

received from all kinds of economic and financial activity;

additional share contributions of participants in partnerships;
funds received from the bond issue;
funds mobilized through the issuance and placement of shares in joint stock companies of public and private types;
long-term loan of the bank and other creditors (except bonded loans);
other legal sources (for example, voluntary gratuitous contributions of enterprises, organizations, citizens).

financial resources and funds of the enterprise.
The purpose of

financial planning is to forecast the solvency and financial stability of an enterprise. Planning of financial resources and investments guarantees fulfillment of obligations to the budget, creditors and shareholders, provides financing for business activities.

funds of the majority of enterprises:
purchase of

raw materials, parts, stocks;
salary for workers and employees;
percent;
payment of utility bills, taxes.

2.3. Financial management.

production