ðåôåðàòû ðåôåðàòû
Äîìîé
Äîìîé
ðåôåðàòû
Ïîèñê
ðåôåðàòû
Âîéòè
ðåôåðàòû
Êîíòàêòû
ðåôåðàòû Äîáàâèòü â èçáðàííîå
ðåôåðàòû Ñäåëàòü ñòàðòîâîé
ðåôåðàòû ðåôåðàòû ðåôåðàòû ðåôåðàòû
ðåôåðàòû
ÁÎËÜØÀß ËÅÍÈÍÃÐÀÄÑÊÀß ÁÈÁËÈÎÒÅÊÀ
ðåôåðàòû
 
ÌÅÍÞ
ðåôåðàòû Îðãàíèçàöèÿ ïðîèçâîäñòâà êîìïëåêòóþùèõ äëÿ ïåðñîíàëüíûõ ÝÂÌ ðåôåðàòû

ÁÎËÜØÀß ËÅÍÈÍÃÐÀÄÑÊÀß ÁÈÁËÈÎÒÅÊÀ - ÐÅÔÅÐÀÒÛ - Îðãàíèçàöèÿ ïðîèçâîäñòâà êîìïëåêòóþùèõ äëÿ ïåðñîíàëüíûõ ÝÂÌ

Îðãàíèçàöèÿ ïðîèçâîäñòâà êîìïëåêòóþùèõ äëÿ ïåðñîíàëüíûõ ÝÂÌ

Ìèíèñòåðñòâî Ðîññèéñêîé Ôåäåðàöèè ïî ñâÿçè è èíôîðìàòèçàöèè

 

 

Ñòàâðîïîëüñêèé êîëëåäæ ñâÿçè èì. Â.À. Ïåòðîâà

 

 

 

 

 

Îðãàíèçàöèÿ ïðîèçâîäñòâà êîìïëåêòóþùèõ

äëÿ ïåðñîíàëüíûõ ÝÂÌ

 

 

 

Êóðñîâîé ïðîåêò

 

Ðóêîâîäèòåëü_________________________________________________

Ïðåïîäàâàòåëü Ïîäïèñü Äàòà ÔÈÎ

 

 
Ðàçðàáîòàë____________________________________________________

 

Ãðóïïà Ïîäïèñü Äàòà ÔÈÎ

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ñòàâðîïîëü

2002

Ñîäåðæàíèå

 

Ââåäåíèå..................................................................................................................... 3

1. Îáîñíîâàíèå âûáîðà îðãàíèçàöèîííî-ïðàâîâîé ôîðìû ïðåäïðèÿòèÿ........ 4

2.1 Åäèíîâðåìåííûå çàòðàòû íà ñîçäàíèå ïðåäïðèÿòèÿ.................................... 6

2.2. Îïèñàíèå ïðåäïîëàãàåìûõ  ðûíêîâ ñáûòà................................................... 7

3. Îáîñíîâàíèå âûáîðà òèïà îðãàíèçàöèîííîé ñòðóêòóðû óïðàâëåíèÿ è òèïà ïðîèçâîäñòâà........................................................................................................... 9

4. Îïðåäåëåíèå ÷èñëåííîñòè ïåðñîíàëà ôèðìû................................................ 10

4.1. Îïðåäåëåíèå ÷èñëåííîñòè îñíîâíûõ ðàáî÷èõ.................................................. 10

4.2. Îïðåäåëåíèå ÷èñëåííîñòè âñïîìîãàòåëüíûõ ðàáî÷èõ...................................... 11

4.3. Îïðåäåëåíèå ÷èñëåííîñòè ñïåöèàëèñòîâ........................................................... 11

4.4. Îïðåäåëåíèå ÷èñëåííîñòè îáñëóæèâàþùåãî ïåðñîíàëà................................... 12

4.5. Îïðåäåëåíèå ÷èñëåííîñòè óïðàâëåí÷åñêîãî ïåðñîíàëà.................................... 12

4.6. Ñïîñîáû ïîäáîðà ïåðñîíàëà............................................................................. 13

5. Îðãàíèçàöèÿ ôîíäà îïëàòû òðóäà ïåðñîíàëà................................................ 15

5.1. Îñíîâíûõ ðàáî÷èõ............................................................................................. 15

5.2. Âñïîìîãàòåëüíûõ ðàáî÷èõ................................................................................. 17

5.3. Îïðåäåëåíèå  ôîíäà îïëàòû òðóäà ñïåöèàëèñòîâ.............................................. 18

5.4. Îïðåäåëåíèå  ôîíäà îïëàòû òðóäà óïðàâëåí÷åñêîãî è îáñëóæèâàþùåãî ïåðñîíàëà    20

5.5. Ñðåäíÿÿ ìåñÿ÷íàÿ çàðàáîòíàÿ ïëàòà.................................................................. 22

6. Ôèíàíñîâî-ýêîíîìè÷åñêèå ðåçóëüòàòû........................................................... 23

6.1. Ñåáåñòîèìîñòü è ïðèáûëü ïðåäïðèÿòèÿ............................................................ 23

6.2. Ðåíòàáåëüíîñòü è ñðîêè îêóïàåìîñòè................................................................ 27

Çàêëþ÷åíèå............................................................................................................. 28

Ñïèñîê ëèòåðàòóðû................................................................................................ 29

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

Ââåäåíèå

 

Òåðìèí «ïðåäïðèíèìàòåëüñòâî» ÷àñòî èñïîëüçóåòñÿ äëÿ îïðåäåëåíèÿ ÷åëîâåêà, êîòîðûé âëàäååò èëè óïðàâëÿåò ìàëûì ïðåäïðèÿòèåì. Îäíàêî ýêîíîìèñòû òàêæå óïîòðåáëÿþò  åãî â áîëåå øèðîêîì çíà÷åíèè. Îíè íàçûâàþò ïðåäïðèíèìàòåëåì ÷åëîâåêà, êîòîðûé íàõîäèò íîâûå, áîëåå ýôôåêòèâíûå ñïîñîáû èñïîëüçîâàíèÿ ðåñóðñîâ.

Êàê ïîä÷åðêèâàë ñòîëåòèå íàçàä Ìàêñ Âåáåð, ñòðåìëåíèå ê ïðåäïðèíèìàòåëüñòâó íå äîëæíî àññîöèèðîâàòüñÿ ñ êàïèòàëèçìîì – îíî ñóùåñòâîâàëî âñåãäà è âåçäå, äðóãîå äåëî, ÷òî òîëüêî ðûíî÷íàÿ ýêîíîìèêà äàëà ïðåäïðèíèìàòåëüñòâó òàêîé ñèëüíûé òîë÷îê. Ïî îïðåäåëåíèþ çíàìåíèòîãî ðóññêîãî ôèëîëîãà Â. È. Äàëÿ â ñàìîì øèðîêîì ñìûñëå ñëîâà áûòü ïðåäïðèíèìàòåëåì çíà÷èò «ðåøèòüñÿ èñïîëíèòü íîâîå äåëî».

Èòàê, ïðåäïðèíèìàòåëüñòâî – íîâàòîðñòâî, ñîçäàíèå íîâîãî áèçíåñà â óñëîâèÿõ êîíêóðåíöèè.  

Îäíî èç ãëàâíûõ óñëîâèé ïðåäïðèíèìàòåëüñòâà – èäåÿ, íî è ýòîãî ìàëî, íóæíî ïðàâèëüíî âûáðàòü ïóòü âåäåíèÿ áèçíåñà, íàïðèìåð:

·        Èñïîëüçîâàíèå âîçìîæíîñòåé, êîòîðûå íå óâèäåëè èëè íå ñóìåëè íàéòè äðóãèå.

·        Íàõîæäåíèå ñïîñîáà óëó÷øåíèÿ ïðîäóêòà èëè ïðîöåññà.

·        Îïðåäåëåíèå èçìåíåíèé â îáùåñòâå, íàïðèìåð äåìîãðàôè÷åñêèõ, óìåíèå âîñïîëüçîâàòüñÿ ýòèìè óñëîâèÿìè.

·        Íàõîæäåíèå àëüòåðíàòèâ óæå ñóùåñòâóþùèì ïðîäóêòàì

·        Èñïîëüçîâàíèå èçìåíåíèé óñëîâèé ðûíêà.


Âñå âûøåóêàçàííûå êîíöåïöèè ïðèâåëè ìåíÿ ê ñîçäàíèþ ïðåäïðèÿòèÿ ïîä íàçâàíèåì «ÐèÊ».  Ïðåäïðèÿòèå áóäåò âûïóñêàòü ñåòåâûå ïëàòû è ýëåêòðîííûå ÷èïû. Âûøåíàçâàííûå êîìïëåêòóþùèå îòâå÷àþò ìèðîâûì ñòàíäàðòàì è òðåáîâàíèÿì.


Äàííûé êóðñîâîé ïðîåêò îñâåùàåò ýòàï íà÷àëà ïðåäïðèíèìàòåëüñêîé äåÿòåëüíîñòè, è âêëþ÷àåò â ñåáÿ ñëåäóþùèå ðàçäåëû:

 - Åäèíîâðåìåííûå çàòðàòû íà ñîçäàíèå ïðåäïðèÿòèÿ;

-         Îïðåäåëåíèå ÷èñëåííîñòè ïåðñîíàëà ôèðìû;

-         Îðãàíèçàöèÿ ôîíäà îïëàòû òðóäà ïåðñîíàëà;

-         Ñåáåñòîèìîñòü è ïðèáûëü ïðåäïðèÿòèÿ;

-         Ðåíòàáåëüíîñòü è ñðîêè îêóïàåìîñòè;



 

 

 

1. Îáîñíîâàíèå âûáîðà îðãàíèçàöèîííî-ïðàâîâîé ôîðìû ïðåäïðèÿòèÿ

 

Îðãàíèçàöèîííî-ïðàâîâîé ôîðìû ïðåäïðèÿòèÿ ðåãóëèðóåòñÿ Ãðàæäàíñêèì êîäåêñîì (ÃÊ) Ðîññèéñêîé Ôåäåðàöèè, ïðèíÿòûì Ãîñóäàðñòâåííîé Äóìîé 21 îêòÿáðÿ 1994 ãîäà. Ïî çàêîíó õîçÿéñòâåííóþ äåÿòåëüíîñòü ìîãóò îñóùåñòâëÿòü ôèçè÷åñêèå ëèöà, òî åñòü ãðàæäàíå, è þðèäè÷åñêèå ëèöà, òî åñòü ïðåäïðèÿòèÿ. Ìîãóò áûòü èíäèâèäóàëüíûå ïðåäïðèÿòèÿ áåç îáðàçîâàíèÿ þðèäè÷åñêîãî ëèöà, ïîëíûå òîâàðèùåñòâà è òîâàðèùåñòâà íà âåðå, îáùåñòâà ñ îãðàíè÷åííîé îòâåòñòâåííîñòüþ, ñ äîïîëíèòåëüíîé îòâåòñòâåííîñòüþ è àêöèîíåðíûå îáùåñòâà, à òàê æå ïðîèçâîäñòâåííûå êîîïåðàòèâû, ãîñóäàðñòâåííûå è ìóíèöèïàëüíûå ïðåäïðèÿòèÿ, íåêîììåð÷åñêèå îðãàíèçàöèè.

Ó÷èòûâàÿ äîñòîèíñòâà è íåäîñòàòêè òåõ èëè èíûõ îðãàíèçàöèîííî-ïðàâîâûõ ôîðì, îïòèìàëüíîé  äëÿ ïðåäïðèÿòèÿ «ÐèÊ» áóäåò ñ÷èòàòüñÿ ñëåäóþùàÿ îðãàíèçàöèîííî-ïðàâîâàÿ ôîðìà: Îáùåñòâî ñ îãðàíè÷åííîé îòâåòñòâåííîñòüþ (ÎÎÎ).

Îáùåñòâî ñ îãðàíè÷åííîé îòâåòñòâåííîñòüþ ïðåäñòàâëÿåò ñîáîé îáúåäèíåíèå íåñêîëüêèõ ôèçè÷åñêèõ è (èëè) þðèäè÷åñêèõ ëèö äëÿ ñîâìåñòíîé õîçÿéñòâåííîé äåÿòåëüíîñòè. Óñòàâíûé êàïèòàë îáðàçóåòñÿ òîëüêî çà ñ÷åò âêëàäîâ ó÷ðåäèòåëåé. Îáùåñòâî ñ îãðàíè÷åííîé îòâåòñòâåííîñòüþ ÿâëÿåòñÿ þðèäè÷åñêèì ëèöîì è èìååò ñîáñòâåííîå íàçâàíèå. Âñå ó÷àñòíèêè îáùåñòâà ñ îãðàíè÷åííîé îòâåòñòâåííîñòüþ îòâå÷àþò ïî ñâîèì îáÿçàòåëüñòâàì â ïðåäåëàõ ñâîèõ âêëàäîâ. Ýòî îòëè÷àåò äàííóþ îðãàíèçàöèîííî- ïðàâîâóþ ôîðìó îò ÷àñòíîãî ïðåäïðèíèìàòåëÿ, ïîñêîëüêó ÷àñòíûé ïðåäïðèíèìàòåëü îòâå÷àåò ïî ñâîèì îáÿçàòåëüñòâàì âñåì ñâîèì èìóùåñòâîì.

Ãëàâíîå äîñòîèíñòâî îáùåñòâà ñ îãðàíè÷åííîé îòâåòñòâåííîñòüþ çàêëþ÷àåòñÿ â òîì, ÷òî ïëàòåæåñïîñîáíîñòü êàæäîãî ó÷àñòíèêà ïî îáÿçàòåëüñòâàì îáùåñòâà îãðàíè÷åíà ñóììîé, âíåñåííîé èì â óñòàâíûé êàïèòàë â ñîîòâåòñòâèè ñ äîãîâîðîì.

Îáùåñòâî ñ îãðàíè÷åííîé îòâåòñòâåííîñòüþ ïðîäîëæàåò ñóùåñòâîâàòü äàæå â òîì ñëó÷àå, åñëè íåêîòîðûå ó÷àñòíèêè ðåøèëè âûéòè èç íåãî, èíäèâèäóàëüíî îáàíêðî- òèëèñü èëè óìåðëè. Ýòî íå âëèÿåò íà ñîñòîÿíèå îáùåñòâà â öåëîì.

Åùå îäíî ïðåèìóùåñòâî ñîñòîèò â òîì, ÷òî Âàøè äåòè ìîãóò ñòàòü ó÷àñòíèêàìè äàííîãî îáùåñòâà ïî íàñëåäñòâó.

Ýòà ôîðìà èìååò ðÿä îïðåäåëåííûõ íåäîñòàòêîâ:

-         âåëè÷èíà íàëîãîâûõ ïëàòåæåé ðåçêî âîçðàñòàåò ïî ñðàâíåíèþ ñ íàëîãîâûìè ïëàòåæàìè ÷àñòíîãî ïðåäïðèíèìàòåëÿ;

-          ñóùåñòâåííî óâåëè÷èâàåòñÿ âðåìÿ íà îôîðìëåíèå áîëüøîãî êîëè÷åñòâà áóõãàëòåðñêèõ äîêóìåíòîâ;

-          îò Âàñ îôèöèàëüíî òðåáóåòñÿ ãîòîâèòü è ñäàâàòü íà àóäèòîðñêóþ ïðîâåðêó áóõãàëòåðñêèå îò÷åòû. Îíè äîëæíû áûòü òàêæå ïðåäñòàâëåíû ó÷àñòíèêàì íà åæåãîäíîì ñîáðàíèè ó÷ðåäèòåëåé;

-          Âàì ïðèäåòñÿ êàæäûé ðàç ðàñêðûâàòü äåòàëè ñâîåãî áèçíåñà, ïðåäñòàâëÿÿ â ãîñóäàðñòâåííûå îðãàíû íåîáõîäèìóþ ôèíàíñîâóþ äîêóìåíòàöèþ.


Îáùåñòâî ñ îãðàíè÷åííîé îòâåòñòâåííîñòüþ èìååò ó÷ðåäèòåëüíûé äîãîâîð è äåéñòâóåò íà îñíîâàíèè óñòàâà.

 ó÷ðåäèòåëüíûé äîãîâîð âêëþ÷àþòñÿ:

- íàèìåíîâàíèå è òèï îáùåñòâà;

- ïðåäìåò è öåëè õîçÿéñòâåííîé äåÿòåëüíîñòè;

- ðàçìåð óñòàâíîãî êàïèòàëà;

- ïîëîæåíèå îá îãðàíè÷åííîé îòâåòñòâåííîñòè;

- ñòðóêòóðó îðãàíîâ óïðàâëåíèÿ è ïîðÿäîê óïðàâëåíèÿ;

- ïîðÿäîê ðåîðãàíèçàöèè è ëèêâèäàöèè è ò.ä.


Óñòàâ äîëæåí ñîäåðæàòü âñå îñíîâíûå õàðàêòåðèñòèêè îáùåñòâà:

- òèï îáùåñòâà;

- ïðåäìåò è öåëè åãî äåÿòåëüíîñòè;

-  ñîñòàâ ó÷ðåäèòåëåé;

- ôèðìåííîå íàèìåíîâàíèå è ìåñòîíàõîæäåíèå;

- ðàçìåð óñòàâíîãî êàïèòàëà;

 - âèäû õîçÿéñòâåííîé äåÿòåëüíîñòè;

- ïðîöåäóðû ñîçûâà è ïðîâåäåíèÿ ñîáðàíèé;

- ïðàâà è îáÿçàííîñòè äèðåêòîðà;

- ñìåíà äèðåêòîðà;

- ïðàâà è îáÿçàííîñòè ïðåäïðèÿòèÿ;

- îïèñàíèå ïðîöåäóðû ôèíàíñîâîãî êîíòðîëÿ è îáúÿâëåíèÿ äèâèäåíäîâ, ïîðÿäîê èõ âûïëàòû;

- îïèñàíèå ïðîöåäóðû ëèêâèäàöèè è ðåîðãàíèçàöèè;

- ïîðÿäîê âûïîëíåíèÿ îáÿçàòåëüñòâ ïåðåä êðåäèòîðàìè è áþäæåòîì ïðè ëèêâèäàöèè è ò.ä.


Ñîñòàâ ó÷ðåäèòåëåé, èõ âêëàä â îáùåñòâî ïðåäñòàâëåí â òàáëèöå  1.

Ó×ÐÅÄÈÒÅËÈ

 

ÂÊËÀÄ


Äîëè ó÷àñòíèêîâ


Ãóáèíà Å. À

2 500 000

50%

Àêóíèí Á. À

2 500 000

50%

Èòîãî:

5 000 000

100%

Tàáëèöà 1


2.1 Åäèíîâðåìåííûå çàòðàòû íà ñîçäàíèå ïðåäïðèÿòèÿ.


 ýòîì ðàçäåëå ðàññìàòðèâàþòñÿ åäèíîâðåìåííûå çàòðàòû íà ñîçäàíèå ïðåäïðèÿòèÿ (òàáëèöà 2). Ìèíèìàëüíàÿ çàðàáîòíàÿ ïëàòà ñîñòàâëÿåò  100ðóá (ñò. Ôåäåðàëüíûé çàêîí î ìèíèìàëüíîì ðàçìåðå îïëàòû òðóäà îò 14.06.2000ã. N 82-ÔÇ).


 

 

 

 

 

Tàáëèöà 2

 

Íàèìåíîâàíèå çàòðàò

Êîëè÷åñòâî ìèíèìàëüíûõ çàðàáîòíûõ ïëàò

Ñóììà,

Ðóá.

Ïîäãîòîâêà ó÷ðåäèòåëüíûõ äîêóìåíòîâ, îïëàòà êîíñóëüòàöèé ñïåöèàëèñòîâ ïî ñîçäàíèþ ôèðìû

30

3 000

Ãîñóäàðñòâåííàÿ ðåãèñòðàöèÿ ôèðìû

6

600

Ïðî÷èå çàòðàòû íà ðåãèñòðàöèþ ôèðìû

5

500

Îáîðóäîâàíèå

1500

150 000

Èíâåíòàðü

1000

100 000

Ïðèîáðåòåíèå òðàíñïîðòíûõ ñðåäñòâ

2000

200 000

Ïðèîáðåòåíèå íåäîñòàþùåé ïëîùàäè çà 1êâ.ì.

26 080

2 608 000

Ïðî÷èå çàòðàòû

220

22 000

Èòîãî

30 841

3 084 100


Ðàñ÷åò ïëîùàäè íåîáõîäèìîé ïðåäïðèÿòèþ (òàáëèöà 3).

Òàáëèöà 3


Ïë.

×èñë.

Ïë. îáù.

Íîðìà îñíîâíîé ïëîùàäè äëÿ îñíîâíûõ ðàáî÷èõ:

12

131

1572

Íîðìà îñíîâíîé ïëîùàäè äëÿ âñïîìîãàòåëüíûõ ðàáî÷èõ:

7

25

175

Íîðìà îñíîâíîé ïëîùàäè äëÿ îáñëóæèâàþùåãî ïåðñîíàëà:

10

11

110

Íîðìà îñíîâíîé ïëîùàäè äëÿ óïðàâëåí÷åñêîãî ïåðñîíàëà:

5

4

20

Íîðìà îñíîâíîé ïëîùàäè äëÿ ñïåöèàëèñòîâ:

28

18

504

Âñïîìîãàòåëüíàÿ ïëîùàäü äëÿ îäíîãî ðàáîòíèêà:

7

189

1323

Ïåðåäàíî ïëîùàäè íà ïðàâàõ ñîáñòâåííèêà:

2400

-

2400

Íåäîñòàþùàÿ ïëîùàäü:

-

-

1304

 

 

 

 

 

 

2.2. Îïèñàíèå ïðåäïîëàãàåìûõ  ðûíêîâ ñáûòà

          «Ïðåæäå ÷åì âûïóñêàòü òîâàð

íóæíî óçíàòü ëþäåé».

(èç óñòàâà ôèðìû «Sony»)


Óíèêàëüíîé èäåè èëè íîâîãî ïðîäóêòà íèêîãäà íå áûâàåò äîñòàòî÷íî äëÿ îáåñïå÷åíèÿ óñïåõà áèçíåñà. Áåç òùàòåëüíîãî ïîíèìàíèÿ âñåõ ôàêòîðîâ, âëèÿþùèõ íà ïðîäàæó ïðîäóêòà èëè óñëóãè, íåâîçìîæíî  äîáèòüñÿ óñïåõà.  Íåîáõîäèìî êàê ìîæíî áîëüøå óçíàòü î ðûíêå, íà êîòîðîì ïðåäñòîèò ðàáîòàòü, – êàêîâû âêóñû âàøèõ ïîòåíöèàëüíûõ êëèåíòîâ, êàê ðàáîòàþò âàøè êîíêóðåíòû, êàê áóäåò ïðîäâèãàòüñÿ ê ïîêóïàòåëþ âàø ïðîäóêò, êàê ìîæíî äîíåñòè ñâîè èäåè äî âíèìàíèÿ ïîòåíöèàëüíûõ èíâåñòîðîâ è ò. ä. Ýòîò ïðîöåññ îñóùåñòâëåíèÿ êîíöåïöèè áèçíåñà ïóòåì ïðîèçâîäñòâà îïðåäåëåííûõ òîâàðîâ è óñëóã, îòâå÷àþùèõ íóæäàì ïîòðåáèòåëÿ, èçâåñòåí êàê ìàðêåòèíã. Îí ñîñòîèò èç ìíîãèõ îòäåëüíûõ âèäîâ äåÿòåëüíîñòè  - òàêèõ, êàê èññëåäîâàíèå ðûíêà, ïëàíèðîâàíèå ïðîèçâîäñòâà ïðîäóêòà, ðåêëàìà, ïîêóïêà è ïðîäàæà, òðàíñïîðòèðîâêà è õðàíåíèå, ïîääåðæêà ïðîäóêòà, ñåðâèñ è äîïîëíèòåëüíûå óñëóãè äëÿ ïîòðåáèòåëåé, ôèíàíñèðîâàíèå, ñòðàõîâàíèå è äð.

 óñëîâèÿõ ðûíî÷íîé ýêîíîìèêè íà ïåðâûé ïëàí âûäâèãàþòñÿ íå çàäà÷è ïðîèçâîäñòâåííîãî õàðàêòåðà, à ïðîáëåìû çàâîåâàíèÿ è óäåðæàíèÿ ðûíêîâ ñáûòà. Âñÿ äåÿòåëüíîñòü ïðåäïðèÿòèÿ èëè ôèðìû, ñâÿçàííàÿ ñ îðãàíèçàöèåé ýôôåêòèâíîãî ñáûòà íàçûâàåòñÿ ìàðêåòèíãîâîé äåÿòåëüíîñòüþ. Ìàðêåòèíã ñòàâèò ïîòðåáèòåëÿ âî ãëàâó «óãëà» - ïîêóïàòåëü ñòàíîâèòñÿ ãëàâíîé ôèãóðîé, åãî òðåáîâàíèÿ – ãëàâíûì çàêîíîì. Íåîáõîäèìî ÷åòêî îñîçíàâàòü, êòî èìåííî áóäåò ïîêóïàòü òîâàðû èëè óñëóãè, ÷òî èìåííî äåëàåò òîâàð ïðèâëåêàòåëüíûì, äëÿ ýòîãî íóæíà ñåãìåíòàöèÿ ðûíêà, èíà÷å ãîâîðÿ, – ïîèñê ðûíî÷íîé íèøè. Âûøåíàçâàííîìó ïðîöåññó âåñüìà ñïîñîáñòâóþò ìàðêåòèíãîâûå èññëåäîâàíèÿ:

1.     Íàáëþäåíèå –  ñàìûé ïðîñòîé ìåòîä. Èññëåäîâàòåëü íå âìåøèâàåòñÿ â ïðîöåññ. Íàáëþäåíèå ìîæåò áûòü ñïëîøíûì è âûáîðî÷íûì.

2.     Ýêñïåðèìåíò – ïðåäóñìàòðèâàåò ïëàíîâîå âîçäåéñòâèå íà ñîáûòèÿ. Ýêñïåðèìåíò  ïðåäóñìàòðèâàåò ñîïîñòàâëåíèå ìåæäó ñîáîé îäèíàêîâûõ îáúåêòîâ èññëåäîâàíèÿ â ðàçíûõ óñëîâèÿõ.

3.     Îïðîñ – óäîáíûé ìåòîä, óñòàíàâëèâàåò ôàêòîðû, îêàçûâàþùèå âëèÿíèå íà ñïðîñ. Ïîñêîëüêó îïðîñû îòíîñèòåëüíî íåäîðîãè, èõ ìîæíî ïðèìåíÿòü äëÿ âûÿâëåíèÿ øèðîêîãî êðóãà ïîòðåáèòåëåé. Ñìûñë ìåòîäà îïðîñà çàêëþ÷àåòñÿ â ïîëó÷åíèè îòâåòîâ íà ñïåöèôè÷åñêèå âîïðîñû ÷åðåç èíäèâèäóàëüíîå èíòåðâüþ, òåëåôîííîå èíòåðâüþ èëè îïðîñíûå ëèñòû.


Ó÷èòûâàÿ ñïåöèôè÷íîñòü ïðîäóêòà, ïðåäëàãàåìîãî ôèðìîé «ÐèÊ», (ñåòåâûå ïëàòû è ÷èïû íå ÿâëÿþòñÿ ïðîäóêòîì ìàññîâîãî ñïðîñà), à òàêæå ïðèíèìàÿ âî âíèìàíèå îòñóòñòâèå ó ìîëîäîãî ïðåäïðèÿòèÿ îïûòà ïî ïðîâåäåíèþ êàìïàíèè ïî çàõâàòó ðûíêà, â êà÷åñòâå âàðèàíòà îõâàòà ðûíêà ïðåäëàãàåòñÿ èñïîëüçîâàíèå êîíöåíòðèðîâàííîãî ìàðêåòèíãà. Ïðè ýòîì ïîäõîäå íåîáõîäèìî êîíöåíòðèðîâàòü ñâîå âíèìàíèå íà îäíîé ãðóïïå ïîòðåáèòåëåé. Êàê ïîêàçàëè ðåçóëüòàòû èññëåäîâàíèé, íàèáîëåå ïîëíî, âûïóñêàåìàÿ ïðîäóêöèÿ îòâå÷àåò çàïðîñàì ôèðì, êîòîðûå ðåàëèçóþò êîìïüþòåðû, îðãòåõíèêó, êîìïëåêòóþùèå. Ñ ôèðìàìè «Èìïóëüñ», «Ëîãî», «Èíôîðì», «Ìåáèóñ» áûëè çàêëþ÷åíû äîãîâîðà íà ïîñòàâêó ñåòåâûõ ïëàò, è ÷èïîâ (òàáëèöà 4).

     Òàáëèöà 4


Íàèìåíîâàíèå ïîòðåáèòåëÿ

Ïðîöåíò îò îáùåãî îáúåìà ïîñòàâêè

 

«Èìïóëüñ»

20%

«Ëîãî»

30%

«Èíôîðì»

25%

«Ìåáèóñ»

25%

































3. Îáîñíîâàíèå âûáîðà òèïà îðãàíèçàöèîííîé ñòðóêòóðû óïðàâëåíèÿ è òèïà ïðîèçâîäñòâà

 

Äëÿ ñâîåãî ïðåäïðèÿòèÿ ÿ âûáðàë ëèíåéíóþ ñòðóêòóðó óïðàâëåíèÿ, êîòîðàÿ ïîêàçàíà íà ñõåìå 1.

 

 

 

 

 

 

 

 

 

 

 

 


ñõåìà 1.



Ñóùíîñòü ëèíåéíîé ñòðóêòóðû óïðàâëåíèÿ ñîñòîèò â òîì, ÷òî âî ãëàâå êàæäîãî êîëëåêòèâà ñòîèò îäèí ðóêîâîäèòåëü, êîòîðûé ïîäîò÷åòåí âûøåñòîÿùåìó ðóêîâîäèòåëþ. Ïîä÷èíåííûå âûïîëíÿþò ðàñïîðÿæåíèÿ òîëüêî ñâîåãî íåïîñðåäñòâåííîãî ðóêîâîäèòåëÿ. Âûøåñòîÿùèé ðóêîâîäèòåëü íå èìååò ïðàâà îòäàâàòü ðàñïîðÿæåíèÿ ðàáîòíèêàì, ìèíóÿ èõ íåïîñðåäñòâåííîãî íà÷àëüíèêà.

          Äîñòîèíñòâà ëèíåéíîãî òèïà ñòðóêòóð óïðàâëåíèÿ:

-         Óñòàíîâëåíèå ÷åòêèõ è ïðîñòûõ âçàèìîñâÿçåé ìåæäó ïîäðàçäåëåíèÿìè îðãàíèçàöèîííîé ñòðóêòóðû;

-         Ïîëó÷åíèå ïîä÷èíåííûìè íåïðîòèâîðå÷èâûõ è óâÿçàííûõ ìåæäó ñîáîé çàäàíèé è ðàñïîðÿæåíèé;

-         Ïîëíàÿ îòâåòñòâåííîñòü êàæäîãî ðóêîâîäèòåëÿ çà ðåçóëüòàòû ðàáîòû;

-         Îáåñïå÷åíèå åäèíñòâà ðàñïîðÿäèòåëüñòâà ñâåðõó äîíèçó.

Íåäîñòàòêîì ëèíåéíîãî îðãàíèçàöèîííîé ñòðóêòóðû ÿâëÿåòñÿ òî, ÷òî äëÿ ðóêîâîäñòâà îðãàíèçàöèåé ðóêîâîäèòåëü äîëæåí áûòü êîìïåòåíòåí âî âñåõ îáëàñòÿõ óïðàâëåíèÿ, ÷òî ïðèâîäèò â ñëîæíûõ îðãàíèçàöèÿõ ê ïåðåãðóçêå ðóêîâîäèòåëåé, íåêîìïåòåíòíîñòè è íåñâîåâðåìåííîñòè ïðèíÿòèÿ ðåøåíèé, áþðîêðàòèçìó è íåãèáêîñòè.

Ëèíåéíûé òèï ñòðóêòóð èìååò ìíîãî äîñòîèíñòâ, ïîýòîìó äîñòàòî÷íî øèðîêî ïðèìåíÿåòñÿ äëÿ îðãàíèçàöèè íåáîëüøèõ ïðåäïðèÿòèé, äëÿ óïðàâëåíèÿ ïîäðàçäåëåíèé (ó÷àñòêàìè, ôèëèàëàìè) ïðåäïðèÿòèé.

 

 

4.    Îïðåäåëåíèå ÷èñëåííîñòè ïåðñîíàëà ôèðìû.

 ýòîì ðàçäåëå ðàññìàòðèâàåòñÿ ïåðñîíàë ôèðìû è ðàñ÷åò åãî çàðàáîòíîé ïëàòû.

 

Âî-ïåðâûõ, ïðîèçâåäåì ðàñ÷åò ýôôåêòèâíîãî ãîäîâîãî ôîíäà âðåìåíè ðàáîòû îäíîãî ðàáî÷åãî â ÷àñàõ, êîòîðûé ðàññ÷èòûâàåòñÿ ïî ôîðìóëå(1):

Âýô = Âí *(1 - Íðàá) (1)

Ãäå:                                                                                                                                               Âýô - ýôôåêòèâíûé ôîíä âðåìåíè ðàáîòû îäíîãî ðàáî÷åãî çà ãîä, â ÷àñàõ;                     7Âí - ãîäîâîé íîìèíàëüíûé ôîíä âðåìåíè ðàáîòû îäíîãî ðàáî÷åãî (ïðèíÿò â ðàçìåðå 2001 ÷àñ.),                                                                                                                              Íðàá – êîýôôèöèåíò, õàðàêòåðèçóþùèé âåëè÷èíó íåâûõîäîâ íà ðàáîòó â ñîîòâåòñòâèè ñ äåéñòâóþùèì çàêîíîäàòåëüñòâîì (ïðèíÿò 0,1).                                                               Âýô = 2001*(1 – 0.1) = 1800,9

4.1. Îïðåäåëåíèå ÷èñëåííîñòè îñíîâíûõ ðàáî÷èõ

 äàííîì ïîäðàçäåëå íåîáõîäèìî îïðåäåëèòü êîëè÷åñòâî îñíîâíûõ ðàáî÷èõ ïî êàæäîé ïðîôåññèè, çàíÿòûõ íà íîðìèðóåìûõ ðàáîòàõ ïî ôîðìóëå 2.

Ð =( ÂÏ * ( ò \ Êí )) \ Âýô (2)

Ãäå:                                                                                                                                               Ð - ÷èñëåííîñòü ðàáî÷èõ äàííîé ïðîôåññèè íà ãîäîâîé îáúåì âûïóñêà i-ãî èçäåëèÿì; â ÷åë,                                                                                                                                                   ÂÏ - ãîäîâîé îáúåì âûïóñêà 1-ãî èçäåëèÿ; â øò.,                                                                    ò - òðóäîåìêîñòü èçãîòîâëåíèÿ 1-ãî èçäåëèÿ ïî îïðåäåëåííîìó âèäó òåõíîëîãè÷åñêèõ îïåðàöèé (âèäó ðàáîò),                                                                                                                Êí - ïëàíèðóåìûé êîýôôèöèåíò âûïîëíåíèÿ íîðì ðàáî÷èìè 1-îé ïðîôåññèè. Ê îñíîâíûì ðàáîòàì íà äàííîì ïðåäïðèÿòèè îòíîñÿòñÿ ñòàíî÷íûå, ñëåñàðíûå, ìîíòàæíî-ñáîðî÷íûå, íàëàäî÷íûå ðàáîòû, êîíòðîëü êà÷åñòâà.                      

Ñòàíî÷íûå ðàáîòû:                                                                                                                 Ð1 = (4600 *(1,9 / 1,06)) /1800,9  ~  5 ÷åë.                                                                                                     Ð2 = (7800*(2,4 / 1,06)) / 1800,9 ~ 10 ÷åë.                                                                                Ð = Ð1 + Ð2 = 15 ÷åë.

Ñëåñàðíûå ðàáîòû:                                                                                                                        Ð1 = (4600 *(2,4 / 1,04)) /1800,9  ~   6÷åë.                                                                                                 Ð2 = (7800 *(2,9 / 1,05)) / 1800,9  ~   12 ÷åë.                                                                             Ð = Ð1 + Ð2 = 18 ÷åë.

Ìîíòàæíûå ðàáîòû:                                                                                                                 Ð1 = (4600 *(3,7 / 1,02)) /1800,9  ~   9 ÷åë.                                                                                                 Ð2 = (7800 *(4,4 / 1,02)) / 1800,9  ~   19 ÷åë.                                                                             Ð = Ð1 + Ð2 = 28 ÷åë.

Íàëàäî÷íûå ðàáîòû :                                                                                                                 Ð1 = (4600 *(8 / 1)) /1800,9  ~   20÷åë.                                                                                                 Ð2 = (7800 *( 10/ 1)) / 1800,9  ~   43 ÷åë.                                                                                   Ð = Ð1 + Ð2 =  62 ÷åë.                                                                                                                                                                                                                                                   

×èñëåííîñòü êîíòðîëåðîâ ïî âûïóñêó 2-õ âèäîâ ïðîäóêöèè îïðåäåëÿåòñÿ ïî ôîðìóëå 3.  

                                    Ð =( ÂÏ * ( ò \ Êê )) \ Âýô (3)

Ãäå:

 ò - òðóäîåìêîñòü âûïîëíåíèÿ êîíòðîëüíûõ îïåðàöèé,                                                       Êê - êîýôôèöèåíò âûáîðî÷íîñòè êîíòðîëÿ êà÷åñòâà ïðîäóêöèè.                                        ÂÏ - ãîäîâîé îáúåì âûïóñêà 1-ãî èçäåëèÿ; â øò.,

Ð1 = (4600 *(0,4 / 0,3)) /1800,9  ~   3 ÷åë.                                                                                                 Ð2 = (7800 *(0,4 / 0,3)) / 1800,9  ~   5 ÷åë.                                                                                  Ð = Ð1 + Ð2 = 8 ÷åë

4.2. Îïðåäåëåíèå ÷èñëåííîñòè âñïîìîãàòåëüíûõ ðàáî÷èõ. 

 äàííîì ïîäðàçäåëå ðàññ÷èòûâàåòñÿ ÷èñëåííîñòü âñïîìîãàòåëüíûõ ðàáî÷èõ, êîòîðóþ ïðèíÿòî áðàòü â ðàçìåðå 30 % - 50 % îò ðàñ÷åòíîé ÷èñëåííîñòè îñíîâíûõ ðàáî÷èõ. Ê âñïîìîãàòåëüíûì ðàáî÷èì îòíîñÿòñÿ ñëåñàðè ðåìîíòíèêè, êëàäîâùèêè òðàíñïîðòíûå, ðàáî÷èå, óáîðùèêè ïðîèçâîäñòâåííûõ ïëîùàäåé, êîìïëåêòîâùèêè è äð. Ïåðå÷åíü âñïîìîãàòåëüíûõ ðàáî÷èõ ìîæíî ïðåäñòàâèòü â òàáëèöå 5.    

 

ÏÐÎÔÅÑÑÈß

Òàðèôíûé ðàçðÿä

Êîëè÷åñòâî ÷åëîâåê

Äåæóðíûé ýëåêòðèê

6

2

Óáîðùèöà

1

3

Êîìïëåêòîâùèê

6

10

Òðàíñïîðòíûé ðàáî÷èé

6

4

Êëàäîâùèê

4

1

Íàëàä÷èê îáîðóäîâàíèÿ

8

5

ÂÑÅÃÎ

-

25

Òàáëèöà 5

 

4.3. Îïðåäåëåíèå ÷èñëåííîñòè ñïåöèàëèñòîâ.

 äàííîì ïîäðàçäåëå ðàññ÷èòûâàåòñÿ ÷èñëåííîñòü ñïåöèàëèñòîâ, â êîòîðóþ ðåêîìåíäóþò ïðèíèìàòü íå áîëåå 20 % - 30 % îò ÷èñëåííîñòè îñíîâíûõ è âñïîìîãàòåëüíûõ ðàáî÷èõ. Íàèáîëåå ïðèåìëåìûé ïåðå÷åíü ñïåöèàëèñòîâ äëÿ äàííîãî ïðîèçâîäñòâà âêëþ÷åí â òàáëèöó 6.

Òàáëèöà 6


ÏÐÎÔÅÑÑÈß

Òàðèôíûé ðàçðÿä

Êîëè÷åñòâî ÷åëîâåê

Íà÷àëüíèê öåõà

14

2

Êîíñòðóêòîð

13

3

Ñïåöèàëèñò

ïî ìàðêåòèíãó

10

2

Ïðîãðàììèñò

13

5

Ýêîíîìèñò

12

1

Ôèíàíñèñò

12

1

Áóõãàëòåð

12

2

Èíñïåêòîð ïî êàäðàì

8

2

ÂÑÅÃÎ

-

18


 4.4. Îïðåäåëåíèå ÷èñëåííîñòè îáñëóæèâàþùåãî ïåðñîíàëà.

 äàííîì ïîäðàçäåëå ðàññ÷èòûâàåòñÿ ÷èñëåííîñòü îáñëóæèâàþùåãî ïåðñîíàëà, êîòîðóþ ðåêîìåíäóþò ïðèíèìàòü íå áîëåå 10% îò ÷èñëà âñåõ ðàáî÷èõ è ñïåöèàëèñòîâ. Äëÿ äàííîãî ïðîèçâîäñòâà îáñëóæèâàþùèé ïåðñîíàë ìîæåò áûòü ïðåäñòàâëåí ñëåäóþùèìè ïðîôåññèÿìè:

ÏÐÎÔÅÑÑÈß

Òàðèôíûé ðàçðÿä

Êîëè÷åñòâî ÷åëîâåê

Îïåðàòîð ÝÂÌ

6

3

Âîäèòåëü

5

3

Îõðàííèê

5

2

Óáîðùèöà

1

3

ÂÑÅÃÎ

-

11

Òàáëèöà 7

 

4.5. Îïðåäåëåíèå ÷èñëåííîñòè óïðàâëåí÷åñêîãî ïåðñîíàëà

 äàííîì ïîäðàçäåëå íåîáõîäèìî ðàññ÷èòàòü êîëè÷åñòâî óïðàâëåí÷åñêîãî ïåðñîíàëà, êîòîðûé ðåêîìåíäóþò ïðèíèìàòü íå áîëåå 10% îò ÷èñëà âñåõ ðàáî÷èõ, ñïåöèàëèñòîâ. Äëÿ äàííîãî ïðîèçâîäñòâà ðåêîìåíäóåòñÿ ñëåäóþùèé óïðàâëåí÷åñêèé ïåðñîíàë:

 Òàáëèöà 8

 

ÏÐÎÔÅÑÑÈß

Òàðèôíûé ðàçðÿä

Êîëè÷åñòâî ÷åëîâåê

Äèðåêòîð

18

1

Çàì äèðåêòîðà ïî ïðîèçâîäñòâó

17

1

Ãëàâíûé áóõãàëòåð

17

1

Çàì. Äèðåêòîðà ïî êàäðàì

17

1

ÂÑÅÃÎ

-

4


                                                                                                                                                                                               


4.6. Ñïîñîáû ïîäáîðà ïåðñîíàëà

Ñïîñîáû ïîäáîðà ïåðñîíàëà ïî êàæäîé êàòåãîðèè ïðåäñòàâëåíû â òàáëèöå 9.

Òàáëèöà 9

Ñïîñîáû ïåðåáîðà

 

 

 

 

 

Ðàáîòíèêè

Îáñëóæèâàþùèé ïåðñîíàë

Ñïåöèàëèñòû

Óïðàâëåí÷åñêèé ïåðñîíàë

Êîíêóðñ, âûáîðû, òåñòèðîâàíèå

 

 

Ú

Ú

Àíêåòíûå

Äàííûå

Ú

Ú

 

 

Ïî ðåêîìåíäàöèè

 

 

 

Ú

Ú

Ïî çàÿâêàì â ó÷åá-íûõ çàâåäåíèÿõ

Ú

 

 

 

×åðåç ñëóæáó çàíÿòîñòè

Ú

Ú

 

 


          Ïîñëåäíèì ýòàïîì ïðè ðàñ÷åòå ÷èñëåííîñòè ðàáîòíèêîâ ÿâëÿåòñÿ ïîäñ÷åò îáùåé ÷èñëåííîñòè  ðàáîòíèêîâ ïî êàæäîé êàòåãîðèè, êîòîðûé ïðåäñòàâëåí â òàáëèöå 10.


Òàáëèöà 10

 

Êàòåãîðèè ðàáîòíèêîâ

Êîëè÷åñòâî ÷åëîâåê

Ïðîöåíò

Îñíîâíûå ðàáî÷èå

131

68,5%

Âñïîìîãàòåëüíûå ðàáî÷èå

25

13,1%

Îáñëóæèâàþùèé ïåðñîíàë

11

8,9%

Ñïåöèàëèñòû

18

7,9%

Óïðàâëåí÷åñêèé ïåðñîíàë

4

2,2%

Âñåãî

189

100%





































5.    Îðãàíèçàöèÿ ôîíäà îïëàòû òðóäà ïåðñîíàëà

Ðàçëè÷àþò äâå îñíîâíûå ôîðìû îïëàòû òðóäà ñäåëüíóþ è ïîâðåìåííóþ, èñïîëüçóåìûå, â èíäèâèäóàëüíûõ êîíòðàêòàõ â çàâèñèìîñòè îò óñëîâèé òðóäà. Êðîìå òîãî, ïðè îïëàòå çíà÷èòåëüíîé ïî îáúåìó ðàáîòû ïî êîíå÷íîìó ðåçóëüòàòó èñïîëüçóåòñÿ àêêîðäíàÿ ñèñòåìà, êîãäà ñóùåñòâåííàÿ ÷àñòü çàðïëàòû âûïëà÷èâàåòñÿ ïî çàâåðøåíèè âñåé ðàáîòû.



5.1.    Îñíîâíûõ ðàáî÷èõ.


Ïðè ñäåëüíî-ïðåìèàëüíîé ôîðìå îïëàòû òðóäà ÔÎÒ îñíîâíûõ ðàáî÷èõ îïðåäåëÿåòñÿ ïî ôîðìóëå 4.

ÔÎÒîñ = ÇÏîñ + ÇÏä + Âðê (4)

Ãäå:                                                                                                                                             Çïîñ - îñíîâíàÿ çàðàáîòíàÿ ïëàòà îñíîâíûõ ðàáî÷èõ,                                                      ÇÏä - äîïîëíèòåëüíàÿ çàðàáîòíàÿ ïëàòà ïðèíÿòà â ðàçìåðå 10% îò ÇÏîñ,                     Âðê -âûïëàòû ïî ðàéîííîìó êîýôôèöèåíòó (15% îò Çïîñ + ÇÏä).

Îñíîâíàÿ çàðàáîòíàÿ ïëàòà îïðåäåëÿåòñÿ ïî ôîðìóëå 4à.

ÇÏîñ = ÇÏò + Ï (4à)

Ãäå:                                                                                                                                                           ÇÏò - òàðèôíàÿ çàðàáîòíàÿ ïëàòà,                                                                                           Ï - ïðåìèÿ (30% îò ÇÏò).

Òàðèôíàÿ çàðàáîòíàÿ ïëàòà îïðåäåëÿåòñÿ ïî ôîðìóëå 4á.

ÇÏò = Òâï * Ò÷àñ (4á)

Ãäå:                                                                                                                                                    Òâï - òðóäîåìêîñòü âûïóñêà âñåõ èçäåëèé ïî âèäàì ðàáîò, ðóá. â ÷àñ;                                 Ò÷àñ - ÷àñîâàÿ òàðèôíàÿ ñòàâêà.                                                                                             

Ñòàíî÷íûå ðàáîòû:                                                                                                             ÇÏò = 24400 * 2,6 = 63440 ðóá.                                                                                                                                          Ï =  63440*0,3=19032  ðóá.                                                                                                                                   ÇÏîñ = 63440 + 19032 = 82472 ðóá.                                                                                       ÇÏä = 82472*0,1=8247,2 ðóá.                                                                                                                                                                                                                                         Âðê = (82472+8247,2)*0,15=13607,88 ðóá.                                                                                                                                                                                                                       ÔÎÒîñ = 82472 + 8247,2 + 13607,88 = 104327,08 ðóá.                                                                                                                                                                                                                                                                                                                                                         

Ñëåñàðíûå ðàáîòû:                                                                                                              ÇÏò = 28700 * 2,3 = 66010 ðóá.                                                                                                 Ï 66010*0,3= 19803  ðóá.                                                                                                                                    ÇÏîñ = 66010 + 19803 = 85813 ðóá.                                                                                                  ÇÏä = 85813*0,1= 8581,3 ðóá.                                                                                                                                                                                                                                                          Âðê = (85813+ 8581,3)*0,15= 14159,145 ðóá.                                                                                                                                                                                                                                   ÔÎÒîñ = 85813 + 8581,3 + 14159,145 = 108553,445 ðóá.                                                                                                   

Ìîíòàæíûå ðàáîòû:                                                                                                                      ÇÏò = 45600 * 2,6 = 118560 ðóá.                                                                                                       Ï  118560*0,3=35568  ðóá.                                                                                                                                                                                                                                                       Çïîñ  = 118560 + 35568 = 154128 ðóá.                                                                                                    ÇÏä =154128*0,1=15412,8 ðóá.                                                                                                                                                                                                                                      Âðê = (154128+15412,8)*0,15=25431,12 ðóá.                                                                                                                                                                                                                                 ÔÎÒîñ = 154128 + 15412,8 + 25431,12  = 194971,92ðóá.                                                                                                    

Íàëàäî÷íûå ðàáîòû:                                                                                                                 ÇÏò = 98000 * 2,8 = 274400 ðóá.                                                                                                Ï 274400*0,3=82320ðóá.                                                                                                                                                                                                                                                                                                                                                        ÇÏîñ = 274400 + 82320 = 356720 ðóá.                                                                                      ÇÏä =356720* 0,1 = 35672 ðóá.                                                                                                                                                                                                                                        Âðê = (356720+35672)*0,15=58858,8 ðóá.                                                                                                                                                                                                                                     ÔÎÒîñ = 356720 + 35672 + 58858,8 = 451250,8 ðóá.                                                                                                   

Êîíòðîëü êà÷åñòâà:                                                                                                                             ÇÏò = 29500 * 2,5 = 73750 ðóá.                                                                                                                  Ï =  73750*0, 3= 22125 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                   ÇÏîñ  =  22125+ 73750 = 95875 ðóá.                                                                                      ÇÏä = 95875*0,1= 9587,5 ðóá.                                                                                                                                                                                                                                Âðê = (95875 + 9587,5)* 0,15 = 105462,5 ðóá.                                                                                                                                                                                                                                 ÔÎÒîñ = 95875+ 2212.5 + 105462,5 = 203550 ðóá.                                                                                                                                                                                                                                                                                                                                   

Ðàñ÷åò ôîíäà îïëàòû òðóäà îñíîâíûõ ðàáî÷èõ ñâîäèòñÿ â òàáëèöó 11.

Íàèìåíîâàíèå óêðóïíåííûõ  îïåðàöèé

ÇÏò, ðóá.

Ï, ðóá.

Çïîñ, ðóá.

ÇÏä, ðóá.

Âðê, ðóá.

ÔÎÒ, ðóá.

Ñòàíî÷íûå

 63440,00

 19032,00

 82472,00

 8247,20

 12370,80

 103 090,00

Ñëåñàðíûå

66010,00

 19803,00

85813,00

8581,30

 14159,145

 108 553,45

Ìîíòàæíûå

118560,00

 35568,00

 154128,00

 15412,8

25431,12

194 971,92

Íàëàäî÷íûå

 274400,00

 82320,00

 356720,00

 35672,00

 53508,00

 445 900,00

Êîíòðîëü êà÷åñòâà

73750,00

 22125,00

 95875,00

9587,5

 105462,5

 203 550,00

Èòîãî

-

-

-

-

-

1 056 065,37

Òàáëèöà 11


5.2. Âñïîìîãàòåëüíûõ ðàáî÷èõ.

Òðóä âñïîìîãàòåëüíûõ ðàáî÷èõ è êîíòðîëåðîâ íà äàííîì ïðåäïðèÿòèè îïëà÷èâàåòñÿ ïî ïîâðåìåííî-ïðåìèàëüíîé ôîðìå.

ÔÎÒ çà ãîä ðàññ÷èòûâàåòñÿ ïî ôîðìóëå 5.

ÔÎÒâñ = Âýô * Ò÷àñ * Ðâñ + Ï + ÇÏä + Âðê (5)

ãäå Ðâñ - ÷èñëî âñïîìîãàòåëüíûõ ðàáî÷èõ îïðåäåëåííîãî ðàçðÿäà.

Îñíîâíàÿ çàðàáîòíàÿ ïëàòà âñïîìîãàòåëüíûõ ðàáî÷èõ è êîíòðîëåðîâ îïðåäåëÿåòñÿ ïî ôîðìóëå (5à):

Çïò = Âýô *Ò÷àñ *Ðâñ (5à)

ãäå Ò÷àñ – ÷àñîâàÿ òàðèôíàÿ ñòàâêà.

×àñîâàÿ òàðèôíàÿ ñòàâêà ðàññ÷èòûâàåòñÿ ïî ôîðìóëå (5á):

Ò÷àñ =Çïìåñ1*Ê \ (Ä*t) (5á)

ãäå Çïìåñ1 – ìåñÿ÷íàÿ çàðàáîòíàÿ ïëàòà, ñîîòâåòñòâóþùàÿ ìèíèìàëüíîìó ðàçìåðó îïëàòû òðóäà (ïðèíÿò ó÷ðåäèòåëÿìè ôèðìû â ðàçìåðå 450 ðóá.),

Ê – òàðèôíûé êîýôôèöèåíò, ñîîòâåòñòâóþùèé ðàçðÿäó ðàáîò,

Ä – ñðåäíåå ÷èñëî ðàáî÷èõ äíåé â ìåñÿöå (ïðèíÿòî â ðàçìåðå 21,5),

t – äëèòåëüíîñòü ñìåíû (ïðèíÿòà â ðàçìåðå 8 ÷àñîâ).

Ðàçðÿä 1:                                                                                                                                           Ò÷àñ =450*1 \ (21,5*8) = 2,6                                                                                                          ÇÏò = 1800,9 * 2,6 * 3 = 14047,02 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Ï = 14047,02 * 0,3 = 4214,106 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                     ÇÏâñ = 4214,106 + 14047,02 = 18261,126 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                             ÇÏä = 18261,126 * 0,1=  1826,1126 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Âðê = (18261,126 + 1826,1126) * 0,15 = 5478,3378 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                            ÔÎÒâñ = 18261,126 + 1826,1126 + 5478,3378 = 25565,5764ðóá.                                                                                                                                                                                                                                                                                                                                                            

Ðàçðÿä 4:                                                                                                                                           Ò÷àñ =450*1,36 \ (21,5*8) = 3,56                                                                                           ÇÏò = 1800,9 * 3,56 * 1 = 6411,20 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Ï = 6411,20 * 0,3 = 1923,36 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                     ÇÏâñ = 6411,20 + 1923,36  = 8334,56 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                             ûÇÏä = 8334,56 * 0,1=  833,46 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Âðê = (8334,56 + 833,46) * 0,15 = 1375,20 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                            ÔÎÒâñ = 8334,56 + 833,46 + 1375,20  = 10543,22 ðóá.

Ðàçðÿä 6:                                                                                                                                           Ò÷àñ = 450*1,67 \ (21,5*8) =  4,37                                                                                                                                         ÇÏò = 1800,9 * 4,37 * 16 = 125918,93 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Ï = 125918,93 * 0,3 = 37775,68 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                     ÇÏâñ = 125918,93 + 37775,68 = 163694,61 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                             ÇÏä = 163694,61 * 0,1=  16369,46 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Âðê = (163694,61 + 16369,46) * 0,15 = 27009,61 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                            ÔÎÒâñ =163694,61 + 16369,46 + 27009,61 = 207073,68 ðóá.

Ðàçðÿä 8:                                                                                                                                           Ò÷àñ = 450*2,22 \ (21,5*8) = 5,8                                                                                               ÇÏò = 1800,9 * 5,8 * 5 = 52226,1 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Ï = 52226,1 * 0,3 = 15667,83 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                     ÇÏâñ = 52226,1 + 15667,83  = 67893,93 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                             ÇÏä = 67893,93  * 0,1=  6789,393 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Âðê = (67893,93  + 6789,393) * 0,15 = 11202,49845 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                            ÔÎÒâñ = 67893,93 + 6789,393 + 11202,49845 85885,82145 ðóá.

Ôîíä îïëàòû òðóäà âñïîìîãàòåëüíûõ ðàáî÷èõ ïðåäñòàâëåíû â òàáëèöå 12.

Òàáëèöà 12

Ðàçðÿä

Ðâñ, ÷åë

Ò÷àñ

ÇÏò, ðóá.

Ï, ðóá

Çïâñ, ðóá.

ÇÏä, ðóá.

Âðê, ðóá.

ÔÎÒâñ, ðóá.

1

3

 2,6                                                                                                          

14 047,02

4 214,11

18 261,126

1 826,113

5 478,338

25 565,58

4

1

3,56                                                                                         

6 411,20

1 923,36

8 334,56

833,46

1 375,20

10 543,22

6

16

4,37                                                                                                                                         

125 918,93

37 775,68

163 694,61

16 369,46

27 009,61

207 073,68

8

5

5,8                                                                                              

52 226,1

15 667,83

67 893,93

6 789,393

11 202,51

85 885,82

Âñåãî

25

-

-

-

-

-

-

329 068,30

         


5.3. Îïðåäåëåíèå  ôîíäà îïëàòû òðóäà ñïåöèàëèñòîâ

Ãîäîâîé ôîíä îïëàòû òðóäà ñïåöèàëèñòîâ ñëåäóåò îïðåäåëèòü ïî ôîðìóëå 6.

ÔÎÒ ñï = Îì * 12 * Ðñï + Ï + Âðê (6)

Ãäå:                                                                                                                                                       Îì - ìåñÿ÷íûé îêëàä, êîòîðûé óñòàíàâëèâàåòñÿ ïî óñëîâèÿì ÅÒÑ îïëàòû òðóäà ðàáîòíèêîâ îðãàíèçàöèé áþäæåòíîé ñôåðû,                                                                                    Ðñï –÷èñëî ñïåöèàëèñòîâ ñ ñîîòâåòñòâóþùèì ìåñÿ÷íûì îêëàäîì.                                      Ï – ïðåìèÿ ðàáîòíèêà (30% îò çàðàáîòíîé ïëàòû ñïåöèàëèñòîâ îïðåäåëåííîãî ðàçðÿäà).                                                                                                                                                    Âðê – âûïëàòà ïî ðàéîííîìó êîýôôèöèåíòó (15% îò Îì)

Îñíîâíàÿ çàðàáîòíàÿ ïëàòà îïðåäåëÿåòñÿ ïî ôîðìóëå 6à.

ÇÏñï = ÇÏò + Ï (6à)

Ãäå:                                                                                                                                                           ÇÏò - òàðèôíàÿ çàðàáîòíàÿ ïëàòà,                                                                                           Ï - ïðåìèÿ (30% îò ÇÏò).

ÇÏä - äîïîëíèòåëüíàÿ çàðàáîòíàÿ ïëàòà ïðèíÿòà â ðàçìåðå 10% îò Çïñï

Ðàçðÿä 8:                                                                                                                                           ÇÏò = 910*12*2= 21840 ðóá.                                                                                                                                                                                                                                                                                                                                                              Ï = 21840*0,3 = 6552 ðóá.                                                                                                                                                                                                                                                                                                                                               ÇÏñï = 21840 + 6552 = 28392 ðóá.                                                                                                                                                                                                                                                                                                                                                 ÇÏä = 28392 * 0,1=  2839,2 ðóá.                                                                                                                                                                                                                                                                                                                                                                                 Âðê = 910*0,15 = 136,5 ðóá.                                                                                                                                                                                                                                                                                                                                                 ÔÎÒñï = 28392+136,5 = 28528,5 ðóá.    

Ðàçðÿä 10:                                                                                                                                           ÇÏò = 1100*12*2 =  26400 ðóá.                                                                                                                                                                                                                                                                                                                                                              Ï = 26400*0,3 = 7920 ðóá.                                                                                                                                                                                                                                                                                                                                               ÇÏñï = 26400 + 7920 = 34320 ðóá.                                                                                                                                                                                                                                                                                                                                                 ÇÏä = 34320 * 0,1=  3432,0 ðóá.                                                                                                                                                                                                                                                                                                                                                                                 Âðê = 1100*0,15 = 165 ðóá.                                                                                                                                                                                                                                                                                                                                                 ÔÎÒñï = 34320 + 165 = 34485 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                             

Ðàçðÿä 12:                                                                                                                                           ÇÏò = 1300*12*4= 62400 ðóá.                                                                                                                                                                                                                     Ï = 62400*0,3 = 18720 ðóá.                                                                                                                                                                                                                                                                                                                                          ÇÏñï = 62400+18720 = 81120 ðóá.                                                                                                                                                                                                                                                                                                                                                ÇÏä = 81120 * 0,1= 8112 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  Âðê = 1300*0,15 = 195 ðóá.                                                                                                                                                                                                                                                                                                                                          ÔÎÒñï = 81120 + 195 = 81315 ðóá.                                                                                                                                                                                                                                 

Ðàçðÿä 13:                                                                                                                                           ÇÏò = 1405*12*8= 134880 ðóá.                                                                                                                                                                                                                                                                                                                                                   Ï = 134880*0,3 = 40464 ðóá.                                                                                                                                                                                                                                                                                                                                                 ÇÏñï = 134880 + 40464 = 175344 ðóá.                                                                                                                                                                                                                                                                                                                                                ÇÏä = 175344* 0,1 =  175340,4 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Âðê = 1405*0,15 = 210,75 ðóá.                                                                                                                                                                                                                                                                                                                                          ÔÎÒñï = 175344 + 210,75 = 175554,75 ðóá.                                                                                                                                                                                                                                 

Ðàçðÿä 14:                                                                                                                                           ÇÏò = 1510*12*2= 36240 ðóá.                                                                                                                                                                                                                                                                                                                                                   Ï = 36240*0,3 = 10872 ðóá.                                                                                                                                                                                                                                                                                                                                                    ÇÏñï = 36240+10872 = 47112 ðóá.                                                                                                                                                                                                                                                                                                                                                ÇÏä = 47112 * 0,1=  4711,2 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  Âðê = 1510*0,15 = 226,5 ðóá.                                                                                                                                                                                                                                                                                                                                         ÔÎÒñï = 36240+ 10872 + 226,5 = 47338,5 ðóá.                                                                                                                                                                                                                                                                                                              

Ôîíä îïëàòû òðóäà ñïåöèàëèñòîâ ïðåäñòàâëåíû â òàáëèöå 13

Òàáëèöà 13

Ðàç

Ðÿä

Êîë-âî ñïåöèà-   ëèñòîâ       ðàçðÿäà

Îì, ðóá

ÇÏò, ðóá

Ï, ðóá

Çïñï, ðóá

Çïä, ðóá

Âðê, ðóá

ÔÎÒ

ñï, ðóá

8

2

910,00

21 840,00

 6 552,00

 28 392,00

2 839,20

136,50

28 528,50

10

2

1 100,00

26 400,00

7 920,00

34 320,00

3 432,00

165,00

34 485,00

12

4

1 300,00

62 400,00

18 720,00

81 120,00

8 112,00

195,00

81 315,00

13

8

1 405,00

134 880,00

40 464,00

175 344,00

17 534,40

210,75

175 554,75

14

2

1 510,00

36 240,00

10 872,00

47 112,00

4 711,20

226,50

47 338,50

Âñåãî

18

-

-

-

-

-

-

367 221,75



5.4. Îïðåäåëåíèå  ôîíäà îïëàòû òðóäà óïðàâëåí÷åñêîãî è îáñëóæèâàþùåãî ïåðñîíàëà.

ÔÎÒ Óïðàâëåí÷åñêîãî ïåðñîíàëà:

Ðàçðÿä 17:                                                                                                                                           ÇÏò = 1890*12*3 =  68040 ðóá.                                                                                                                                                                                                                                                                                                                                                        Ï = 68040*0,3 = 20412 ðóá.                                                                                                                                                                                                                                                                                                                                                    ÇÏñï = 68040  +20412   = 88452  ðóá.                                                                                                                                                                                                                                                                                                                                               ÇÏä = 88452 * 0,1 =  8845,2 ðóá.                                                                                                                                                                                                                                                                                                                                                                                    Âðê = 1890*0,15 =  283,5 ðóá.                                                                                                                                                                                                                                                                                                                                                 ÔÎÒñï = 68040 +  20412 +  283,5 =  88735,5 ðóá.                                                                                                                                                                                                                                 

Ðàçðÿä 18:                                                                                                                                           ÇÏò = 2025*12*1= 24300 ðóá.                                                                                                                                                                                                            Ï = 24300*0,3 = 7290  ðóá.                                                                                                                                                                                                                                                                                                                                            ÇÏñï = 24300+7290  = 31590 ðóá.                                                                                                                                                                                                                                                                                                                                                ÇÏä = 31590 * 0,1=  3159 ðóá.                                                                                                                                                                                                                                                                                                                                                                                   Âðê = 2025*0,15 = 303,75 ðóá.                                                                                                                                                                                                                                                                                                                                        ÔÎÒ ñï = 24300 + 7290 + 303,75 = 31893,75 ðóá.                                                                                                                                                                                                                                 

Ôîíäû îïëàòû òðóäà óïðàâëåí÷åñêîãî ïåðñîíàëà ïðåäñòàâëåíû â òàáëèöå 14.

 

Òàáëèöà 14

Ðàç

Ðÿä

Êîë-âî ñïåöèà-   ëèñòîâ       ðàçðÿäà

Îì, ðóá

ÇÏò, ðóá

Ï, ðóá

Çïñï, ðóá

Çïä, ðóá

Âðê, ðóá

ÔÎÒ

ñï, ðóá

 

 

17

3

1 890,00

68 040,00

20 412,00

88 452,00

8 845,20

283,50

88 735,50

 

18

1

2 025,00

24 300,00

7 290,00

31 590,00

3 159,00

303,75

31 893,75

 

Âñåãî

4

-

-

-

-

-

-

120 629,25

 

ÔÎÒ îáñëóæèâàþùåãî ïåðñîíàëà:

Ðàçðÿä 1:                                                                                                                                           ÇÏò = 450*12*3= 11700 ðóá.                                                                                                                                                                                                                                                                                                                                                              Ï = 11700 * 0,3 = 3510 ðóá.                                                                                                                                                                                                                                                                                                                                                           ÇÏñï = 11700  + 3510  =  15210 ðóá.                                                                                                                                                                                                                                                                                                                                               ÇÏä = 15210 * 0,1=  1521 ðóá.                                                                                                                                                                                                                                                                                                                                                                                    Âðê = 450*0,15 = 67,5 ðóá.                                                                                                                                                                                                                                                                                                                                                 ÔÎÒñï = 15210 + 67,5 = 15277,5 ðóá.                                                                                                                                                                                                                                 

Ðàçðÿä 5:                                                                                                                                           ÇÏò = 680 * 12 * 5 = 40800 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Ï = 40800 * 0,3 = 12240 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                ÇÏñï = 40800 + 12240 =  53040 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              ÇÏä = 53040 * 0,1 = 5304ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  Âðê = 680 * 0,15 = 102 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         ÔÎÒñï = 40800 + 5304 + 102  = 46206 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                               

Ðàçðÿä 6:                                                                                                                                           ÇÏò = 750 * 12 * 3 =  19500 ðóá.                                                                                                                                                                                              Ï = 19500 * 0,3 = 5850 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  ÇÏñï = 19500 + 5850 = 25350 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              ÇÏä = 25350 * 0,1=  2535 ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  Âðê = 750 * 0,15 = 112,5  ðóá.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     ÔÎÒñï =  25350 + 112,5 = 25462,5 ðóá


Ôîíä îïëàòû òðóäà îáñëóæèâàþùåãî ïåðñîíàëà ïðåäñòàâëåíû â òàáëèöå 15.

Òàáëèöà 15

Ðàçðÿä

Êîë-âî ñïåöèà-   ëèñòîâ       ðàçðÿäà

Îì, ðóá

ÇÏò, ðóá

Ï, ðóá

Çïñï, ðóá

Çïä, ðóá

Âðê, ðóá

ÔÎÒ

ñï, ðóá

1

3

450,00

11 700,00

 3 510,00

15 210,00

1 521,00

67,50

15 277,50

5

5

680,00

40 800,00

12 240,00

53 040,00

5 304,00

102,00

46 206,00

6

3

750,00

18 000,00

5 850,00

25 350,00

2 535,00

112,50

25 462,5

Âñå

ãî

11

-

-

-

-

-

-

86 946,00

5.5. Ñðåäíÿÿ ìåñÿ÷íàÿ çàðàáîòíàÿ ïëàòà.

Ñðåäíÿÿ ìåñÿ÷íàÿ çàðàáîòíàÿ ïëàòà îäíîãî ðàáî÷åãî ïðåäïðèÿòèÿ îïðåäåëÿåòñÿ ïî ôîðìóëå 7.

ÇÏñì = ÔÎÒîá \ (12 * Ððá) (7)

ãäå ÔÎÒîá îáùèé ãîäîâîé ôîíä îïëàòû òðóäà ïî ïðåäïðèÿòèþ âñåãî ïåðñîíàëà,

Ðîá - îáùàÿ ÷èñëåííîñòü ïåðñîíàëà ïðåäïðèÿòèÿ.

Ðàñ÷åò îáùåãî ÔÎÒ è ñðåäíåé ìåñÿ÷íîé îïëàòû òðóäà ïðåäñòàâëåí â òàáëèöå 16, â êîòîðîé óêàçàíû êàòåãîðèè ðàáîòíèêîâ, èõ ÷èñëåííîñòü ÔÎÒ äàííîé êàòåãîðèè ðàáîòíèêîâ è ñðåäíÿÿ ìåñÿ÷íàÿ çàðïëàòà îäíîãî ðàáîòíèêà êàæäîé êàòåãîðèè.

Òàáëèöà 16

Êàòåãîðèè ðàáîòíèêîâ

×èñëåííîñòü, ÷åë.

Ãîäîâîé ôîíä îïëàòû, ðóá.

Ñðåäíÿÿ çàðàáîòíàÿ ïëàòà, ðóá.

Îñíîâíûå ðàáî÷èå

131

1 056 065,37

671,79

Âñïîìîãàòåëüíûå ðàáî÷èå

25

329 068,30

1 096,89

Ñïåöèàëèñòû

18

367 221,75

1 700,1

Óïðàâëåí÷åñêèé ïåðñîíàë

4

120 629,25

2 513,1

Îáñëóæèâàþùèé ïåðñîíàë

11

86 946,00

658,68

ÈÒÎÃÎ

189

1 959 930,67

864,16

 

6. Ôèíàíñîâî-ýêîíîìè÷åñêèå ðåçóëüòàòû

6.1. Ñåáåñòîèìîñòü è ïðèáûëü ïðåäïðèÿòèÿ.

 ýòîì ðàçäåëå íåîáõîäèìî ñîñòàâèòü êàëüêóëÿöèþ íà âûïóñê êàæäîãî èçäåëèÿ. Ðàñ÷åò ïîëíîé ñåáåñòîèìîñòè îäíîãî èçäåëèÿ ïðîâîäèòñÿ ïî ôîðìóëå 8.

Ñï = Ñïð + Êð (8)

Ãäå:  Ñï - ïîëíàÿ ñåáåñòîèìîñòü,                                                                                                           Ñïð - ïðîèçâîäñòâåííàÿ ñåáåñòîèìîñòü,                                                                                              Êð - êîììåð÷åñêèå ðàñõîäû (ïðèíÿòû â ðàçìåðå 11% îò Ñïð).

Çàðïëàòà ïðîèçâîäñòâåííûõ ðàáî÷èõ ðàññ÷èòûâàåòñÿ ïî ôîðìóëå (9).

Çïðîèç = (ÔÎÒîñ +ÔÎÒâñ)/(Ñåòåâàÿ ïëàòà + ×èï) (9)

Çïðîèç = (1 056 065,37 + 329 068,30)/(4600 + 7800) = 111,7

Ãäå: Ñåòåâàÿ ïëàòà – îáùåå êîëè÷åñòâî âûïóñêà ïî ïëàíó ñåòåâûõ ïëàò,                                                                      ×èï- îáùåå êîëè÷åñòâî âûïóñêà ïî ïëàíó ÷èïîâ.

0 Ðàñ÷åò ñåáåñòîèìîñòè ïðîäóêöèè ïî ñòàòüÿì êàëüêóëÿöèè ïðåäñòàâëåí â òàáëèöå 17.

Òàáëèöà 17

Íàèìåíîâàíèå ñòàòåé êàëüêóëÿöèè

Ïëàòà, ðóá.

×èï, ðóá.

Çàòðàòû íà ìàòåðèàëû

10

45

Ïîêóïíûå êîìïëåêòóþùèå

70

10

Òîïëèâî è ýíåðãèÿ

41

29

Îñíîâíàÿ çàðàáîòíàÿ ïëàòà

111,7

111,7

Âûïëàòû ïî ðàéîííîìó êîýôôèöèåíòó

16,56

16,56

Îò÷èñëåíèÿ íà ñîöèàëüíûå íóæäû

45,9

45,9

Ïðÿìûå çàòðàòû

278,6

241,6

Îáùåïðîèçâîäñòâåííûå ðàñõîäû

55,72

48,32

Îáùåõîçÿéñòâåííûå ðàñõîäû

41,79

36,24

Ïðî÷èå çàòðàòû

5,52

5,52

Ïðîèçâîäñòâåííàÿ ñåáåñòîèìîñòü

376,11

326,16

Êîììåð÷åñêèå ðàñõîäû

41,37

35,8

Ïîëíàÿ ñåáåñòîèìîñòü

417,48

361,96

Ïðèáûëü ïî ïðèíÿòîìó íîðìàòèâó ðåíòàáåëüíîñòè

37,57

32,58

Îïòîâàÿ öåíà

455,05

394,54

Îòïóñêíàÿ öåíà

455,05

394,54


*Îò÷èñëåíèÿ íà Åäèíûé ñîöèàëüíûé íàëîã (ÅÑÍ) ñîñòàâëÿåò 35,6% îò çàðïëàòû ïðîèçâîäñòâåííûõ ðàáî÷èõ, ïëþñ 0,2% òðàâìàòèçì ðàáî÷èõ

*Ïðÿìûå çàòðàòû - ýòî ñóììà çàòðàò: ñûðüå è ìàòåðèàëû, ïîêóïíûå êîìïëåêòóþùèå èçäåëèÿ è ïîëóôàáðèêàòû, òîïëèâî è ýíåðãèÿ äëÿ òåõíîëîãè÷åñêèõ öåëåé, çàðàáîòíàÿ ïëàòà ïðîèçâîäñòâåííûõ ðàáî÷èõ, îò÷èñëåíèÿ íà ÅÑÍ.                         

*Îáùåïðîèçâîäñòâåííûå ðàñõîäû ñîñòàâëÿþò 20% îò ïðÿìûõ çàòðàò.

*Îáùåõîçÿéñòâåííûå ðàñõîäû ñîñòàâëÿþò 15% îò ïðÿìûõ çàòðàò.              

*Ïðîèçâîäñòâåííàÿ ñåáåñòîèìîñòü ýòî ñóììà ïðÿìûõ çàòðàò, îáùåïðîèçâîäñòâåííûõ ðàñõîäîâ, îáùåõîçÿéñòâåííûõ ðàñõîäîâ.                                                                      

*Êîììåð÷åñêèå ðàñõîäû ïðèíÿòû â ðàçìåðå 11% îò ïðîèçâîäñòâåííîé ñåáåñòîèìîñòè.                                                                                                              

*Êîììåð÷åñêàÿ ñåáåñòîèìîñòü ñóììà êîììåð÷åñêèõ ðàñõîäîâ è ïðîèçâîäñòâåííîé ñåáåñòîèìîñòè.                                                                                                                    

*Ïðèáûëü ïî ïðèíÿòîìó íîðìàòèâó ðåíòàáåëüíîñòè ïðèíÿòà â ðàçìåðå 9% îò ïîëíîé ñåáåñòîèìîñòè.                                                                                                                      

*Îïòîâàÿ öåíà ñîñòîèò èç ñóììû ïîëíîé ñåáåñòîèìîñòè è ïðèáûëè ïî ïðèíÿòîìó íîðìàòèâó ðåíòàáåëüíîñòè.                                                                                                                   

*Îòïóñêíàÿ öåíà ïðåäïðèÿòèÿ ñîñòîèò èç îïòîâîé öåíû è ÍÄÑ (îòñóòñòâóåò).


Ïðèáûëü îò ïðîäàæè òîâàðîâ ðàññ÷èòûâàåòñÿ ïî ôîðìóëå 10.

Ïðï = (Öïð - Ñï) * Ðïð (10)

Ïðï1 = (455,05- 376,11)*4600 = 363 124 ðóá.                                                                                    Ïðï2 = (394,54- 326,16)*7800 = 533 364 ðóá.

Ïðèáûëü îáùàÿ ïî äâóì âèäàì ïðîäóêöèè îïðåäåëÿåòñÿ ïî ôîðìóëå(11):

Ïðï = Ïðï1 +Ïðï2 (11)

Ïðï = 363124 + 533364 = 896 488 ðóá.

 

Ðàñ÷åòû ïî îïðåäåëåíèþ öåíû ïðåäïðèÿòèÿ è öåíû ðåàëèçàöèè ïðåäñòàâëåíû â òàáëèöå 18.

 

 

 

 

 

Òàáëèöà 18

Öåíà ïðåäïðèÿòèÿ è ðåàëèçàöèè

Íàèìåíîâàíèå ïîêàçàòåëåé

Îáîçíà÷åíèå

Ñåòåâàÿ ïëàòà, ðóá.

×èï, ðóá.

Öåíà ïðåäïðèÿòèÿ

Öïð

455,05

394,54

Öåíà ðåàëèçàöèè

Öð

455,05

394,54

Ïðèáûëü îò ïðîäàæè òîâàðîâ

Ïðï

363 124

533 364


Íåîáõîäèìî îïðåäåëèòü áàëàíñîâóþ ïðèáûëü ïðåäïðèÿòèÿ ïî ôîðìóëå 12.

Ïâàë = Ïðï +Ïðô + Äâí – Ðâí (12)

Ãäå:                                                                                                                                              Ïðô - ïðèáûëü îò ðåàëèçàöèè îñíîâíûõ ôîíäîâ èëè èíîãî èìóùåñòâà ïðåäïðèÿòèÿ ( ïðèíÿòà â ðàçìåðå 15 % îò (Ïðï) ïðèáûëè îò ïðîäàæè òîâàðîâ),                                             Äâí – äîõîäû îò âíå ðåàëèçàöèîííûõ îïåðàöèé                                                                         Ðâí – ðàñõîäû îò âíå ðåàëèçàöèîííûõ îïåðàöèé

Ðàçíîñòü Äâí è Ðâí ïðèíÿòà â ðàçìåðå 10 % îò Ïðï.

Ïâàë = 896488 + 134473,2 + 89648,8 = 1120610 ðóá.

Èòîãîâûå çíà÷åíèÿ ïðè îïðåäåëåíèè áàëàíñîâîé ïðèáûëè ïðåäñòàâëåíû â òàáëèöå 19.

Òàáëèöà 19

Áàëàíñîâàÿ ïðèáûëü

Íàèìåíîâàíèå

Îáîçíà÷åíèÿ

Çíà÷åíèå

Äîõîäû è ðàñõîäû îò âíå ðåàëèçàöèîííûõ îïåðàöèé

Äâí – Ðâí

89 648,80

Ïðèáûëü îò ðåàëèçàöèè îñíîâíûõ ôîíäîâ

Ïðô

134 473,20

Ïðèáûëü îò ïðîäàæè òîâàðîâ

Ïðï

896 488,00

Ïðèáûëü âàëîâàÿ

Ïá(Ïðèáûëü áàëàíñîâàÿ)

1 120 610,00

Îïðåäåëèâ âàëîâóþ ïðèáûëü, äàëåå ñëåäóåò ïîêàçàòü ïî êàêèì íàïðàâëåíèÿì îíà áóäåò ðàñïðåäåëÿòüñÿ. Â ïðåäïðèíèìàòåëüñêîé ïðàêòèêå åå ðàñïðåäåëåíèå èäåò ïî ñëåäóþùèì íàïðàâëåíèÿì:

1.     Óïëàòà íàëîãà íà ïðèáûëü, ïðèíÿòü â ðàçìåðå 24% îò Ïá;

2.     Óïëàòà íàëîãîâ ïî äðóãèì ñòàâêàì (â ðàáîòå ïðèíÿòü â ðàçìåðå 10% îò Ïá);

Äàëåå îïðåäåëèì ÷èñòóþ ïðèáûëü ïðåäïðèÿòèÿ ïî ôîðìóëå 13.

Ï÷ = Ïá – Íäð – Íë (13)

Ãäå:                                                                                                                                                    Íïð – íàëîã íà ïðèáûëü(24% îò áàëàíñîâîé ïðèáûëè),                                                               Íäð – íàëîãè ïî äðóãèì ñòàâêàì (10 % îò áàëàíñîâîé ïðèáûëè),                                                         Íë – íàëîã ïî ëüãîòíîé ñòàâêå (îòñóòñòâóåò).

Èòîãîâûå çíà÷åíèÿ ôîðìèðîâàíèÿ ÷èñòîé ïðèáûëè ïðåäïðèÿòèÿ ïðåäñòàâëåíû â òàáëèöå 20.

Òàáëèöà 20

Íàèìåíîâàíèå

Îáîçíà÷åíèÿ

Çíà÷åíèå

Íàëîã íà ïðèáûëü

Íïð

268 946,40

Íàëîãè ïî äðóãèì ñòàâêàì

Íäð

112 061,00

×èñòàÿ ïðèáûëü

Ï÷

739 602,60

Îïðåäåëèâ ÷èñòóþ ïðèáûëü, íåîáõîäèìî ïîêàçàòü ïóòè åå ðàñïðåäåëåíèÿ, â êóðñîâîé ðàáîòå ïðåäëàãàåòñÿ òàêîé âàðèàíò ðàñïðåäåëåíèå ïðèáûëè:

Ðåçåðâíûé ôîíä ïðåäíàçíà÷åí äëÿ ïîêðûòèÿ íåïðåäâèäåííûõ ïîòåðü, âûçâàííûõ ñòèõèéíûìè óáûòêàìè è áàëàíñîâûõ óáûòêîâ.                                                                             Ôîíä íàêîïëåíèÿ – èñïîëüçóåòñÿ íà ïðèîáðåòåíèå è ñòðîèòåëüñòâî ÎÏÔ. Çà ñ÷åò ýòîãî ôîíäà ôèíàíñèðóþòñÿ ðàñõîäû, êîòîðûå íîñÿò áåçâîçâðàòíûé õàðàêòåð.                               Ôîíä ïîòðåáëåíèÿ – èñïîëüçóåòñÿ íà ôèíàíñèðîâàíèå ñîöèàëüíûõ íóæä è ìàòåðèàëüíîãî ñòèìóëèðîâàíèÿ ðàáîòíèêîâ.

·        îò÷èñëåíèÿ â ðåçåðâíûé ôîíä â ðàçìåðå 5 %;

·        â ôîíä íàêîïëåíèÿ 45 %;

·        â ôîíä ïîòðåáëåíèÿ 20 %;

·        íà ïðî÷èå öåëè 15 %;

·        íà âûïëàòó äèâèäåíäîâ 25 %.

Èòîãîâûé ðàñ÷åò ôîðìèðîâàíèÿ è èñïîëüçîâàíèÿ ÷èñòîé ïðèáûëè ïðåäïðèÿòèÿ  ïðåäñòàâëåí â òàáëèöå 21.

 

 

 

Òàáëèöà 21

Íàèìåíîâàíèå ïîêàçàòåëåé

Ðàçìåð, %

Çíà÷åíèå, ðóá.

Ðåçåðâíûé ôîíä

5

36 980,13

Ôîíä íàêîïëåíèÿ

45

332 821,17

Ôîíä ïîòðåáëåíèÿ

20 

147 9200,52

                  


6.2. Ðåíòàáåëüíîñòü è ñðîêè îêóïàåìîñòè


 äàííîì ðàçäåëå íåîáõîäèìî ñäåëàòü âûâîä î öåëåñîîáðàçíîñòè ñîçäàíèÿ äàííîãî ïðåäïðèÿòèÿ. Ñâîè âûâîäû íåîáõîäèìî îáîñíîâàòü äàííûìè ìàðêåòèíãîâûõ èññëåäîâàíèé, ðàñ÷åòàìè ñðîêà îêóïàåìîñòè êàïèòàëüíûõ âëîæåíèé ïî ôîðìóëå 14.

Ò = ÊÇ / Ïá (14)

Ãäå:                                                                                                                                                         ÊÇ - êàïèòàëüíûå çàòðàòû, êîòîðûå ñðàâíèâàþòñÿ ñ íîðìàòèâíûì ñðîêîì îêóïàåìîñòè (3ãîäà),

Ò = 3 084 100/ 1 120 610 = 2,75 ëåò.

Äàííîå ïðåäïðèÿòèå îêóïèò çàòðàòû íà ñâîå ñîçäàíèå ïðèìåðíî ÷åðåç 1,44 ëåò, ÷òî íå ïðîòèâîðå÷èò óñòàíîâëåííûì íîðìàòèâàì.

Óðîâåíü ðåíòàáåëüíîñòè êàïèòàëüíûõ çàòðàò ðàññ÷èòûâàåòñÿ ïî ôîðìóëå 15.

Óðåí = Ïá / ÊÇ * 100% (15)

Ãäå:                                                                                                                                                    Óðåí - óðîâåíü ðåíòàáåëüíîñòè êàïèòàëüíûõ çàòðàò

Óðåí = 1 120 610 / 3 084 100* 100% =  36,33%


Äàííûé óðîâåíü ðåíòàáåëüíîñòè ïîêàçûâàåò, ÷òî ïðåäïðèÿòèå ñïîñîáíî îêóïèòü ñåáÿ â íåáîëüøèå ñðîêè, è â äàëüíåéøåì ïðèíîñèòü îùóòèìóþ ïðèáûëü, êîòîðàÿ áóäåò ñïîñîáñòâîâàòü óëó÷øåíèþ óñëîâèé òðóäà, âíåäðåíèþ íîâûõ òåõíîëîãèé, è êàê ñëåäñòâèå ðîñòó ïðîèçâîäèòåëüíîñòè.

 

 

 

Çàêëþ÷åíèå è âûâîäû

         

Ïðåäïðèíèìàòåëü, êîòîðûé îðãàíèçóåò ñâîå äåëî, ñòðåìèòñÿ ê âîçìîæíîñòè ïîëó÷åíèÿ ïðèáûëè, òåì íå ìåíåå îí äîëæåí ïîìíèòü î ðèñêå ïîòåðè äåíåã â ñëó÷àå ïðîâàëà. Äëÿ òîãî, ÷òîáû îáåñïå÷èòü óñïåõ, áèçíåñìåí äîëæåí îöåíèòü òîò ðûíîê, íà êîòîðîì îí ñîáèðàåòñÿ ðàáîòàòü. Ýòî ìîæíî îñóùåñòâèòü ïóòåì èññëåäîâàíèÿ ðûíêà.

Ïðîàíàëèçèðîâàâ â îáùèõ ÷åðòàõ ðàáîòó ïðåäïðèÿòèÿ ÎÎÎ «ÐèÊ» ìîæíî çàêëþ÷èòü, ÷òî îðãàíèçàòîðû ñìîãëè ãðàìîòíî ïîñòàâèòü è îòðåãóëèðîâàòü ðàáîòó ïðåäïðèÿòèÿ.

Îäíàêî íå ñòîèò îñòàíàâëèâàòüñÿ íà äîñòèãíóòîì, -  ñóùåñòâóþò ðàçëè÷íûå âîçìîæíîñòè ïîëó÷åíèÿ áîëåå âûñîêîé ïðîèçâîäèòåëüíîñòè òðóäà, ïîâûøåíèÿ ýôôåêòèâíîñòè ïðîèçâîäñòâà, êîíêóðåíòîñïîñîáíîñòè âûïóñêàåìîé ïðîäóêöèè.

Íàïðèìåð, ïîìèìî îñíîâíîãî ñòèìóëà, ïîáóæäàþùåãî òðóäèòüñÿ – çàðïëàòû, ìîæíî ïðåäîñòàâèòü ðàáîòíèêàì âîçìîæíîñòü ó÷àñòèÿ â óïðàâëåíèè êîìïàíèåé.

 À ýôôåêòèâíîñòü ïðîèçâîäñòâà ðàñòåò ïðè âíåäðåíèè íîâûõ òåõíîëîãèé.



Ñïèñîê ëèòåðàòóðû

1. Êîíñïåêò ëåêöèè ïî ýêîíîìèêè è óïðàâëåíèþ ïðåäïðèÿòèåì.

2. Ðè÷àðä Ëàéîíç, Ýäâèí Äîëàí  Ðîññèéñêàÿ ýêîíîìèêà: Ó÷åáíîå ïîñîáèå – 2-è äîï. –Ì.:Äîñòèæåíèÿ ìîëîäûõ., 1997.-397ñ.

3. Êðûëîâà Ã. Ä., Ñîêîëîâà Ì. È. Ìàðêåòèíã. Òåîðèÿ è 86 ñèòóàöèé: Ó÷åáíîå ïîñîáèå äëÿ âóçîâ. – Ì.: ÞÍÈÒÈ-ÄÀÍÀ, 1999. – 519ñ.

4. Ïàðàõèíà Â.Í. Êóðñ ëåêöèè ïî äèñöèïëèíå «Îñíîâû ìåíåäæìåíòà»: «Îðãàíèçàöèÿ êàê îòêðûòàÿ ñèñòåìà óïðàâëåíèÿ».





















 

 

 

 

 

 

 

 

 

 

 

 

 

 

Èñõîäíûå äàííûå


Âàðèàíò¹

6

Ïëàí âûïóñêà ïðîäóêöèè A, øò.

Ïëàíèðóåìûé êîýôôèöèåíò âûïîëíåíèÿ íîðì (A)

Òðóäî¸ìêîñòü âûïîëíåíèÿ ðàáîò äëÿ èçäåëèÿ A, åä./÷àñ.

Ïëàí âûïóñêà ïðîäóêöèè B, øò.

Ïëàíèðóåìûé êîýôôèöèåíò âûïîëíåíèÿ íîðì (B)

Òðóäî¸ìêîñòü âûïîëíåíèÿ ðàáîò äëÿ èçäåëèÿ B, åä./÷àñ.

Íîðìà îñíîâíîé ïëîùàäè äëÿ:
îñíîâíûõ ðàáî÷èõ

âñïîìîãàòåëüíûõ ðàáî÷èõ

îáñëóæèâàþùåãî ïåðñîíàëà

óïðàâëåí÷åñêîãî ïåðñîíàëà

ñïåöèàëèñòîâ

âñïîìîãàòåëüíàÿ ïëîùàäü äëÿ îäíîãî ðàáîòíèêà

ïåðåäàíî ïëîùàäè íà ïðàâàõ ñîáñòâåííèêà

Ñòàíî÷íûå ðàáîòû:
Ïëàíèðóåìûé êîýôôèöèåíò âûïîëíåíèÿ íîðì (ïðîäóêöèÿ À)

                                                     (ïðîäóêöèÿ B)

Òðóäî¸ìêîñòü âûïîëíåíèÿ ðàáîò (ïðîäóêöèÿ À)

                                      (ïðîäóêöèÿ B)

Òðóäî¸ìêîñòü âûïóñêà, ÷àñ

×àñîâàÿ òàðèôíàÿ ñòàâêà, ðóá./÷àñ

Âðåìÿ íà îïåðàöèþ, ÷àñ (ïðîäóêöèÿ À)

                            (ïðîäóêöèÿ B)
Ñëåñàðíûå ðàáîòû:
Ïëàíèðóåìûé êîýôôèöèåíò âûïîëíåíèÿ íîðì (ïðîäóêöèÿ À)

                                                     (ïðîäóêöèÿ B)

Òðóäî¸ìêîñòü âûïîëíåíèÿ ðàáîò (ïðîäóêöèÿ À)

                                      (ïðîäóêöèÿ B)

Òðóäî¸ìêîñòü âûïóñêà, ÷àñ

×àñîâàÿ òàðèôíàÿ ñòàâêà, ðóá./÷àñ

Âðåìÿ íà îïåðàöèþ, ÷àñ (ïðîäóêöèÿ À)

                            (ïðîäóêöèÿ B)
Ìîíòàæíûå ðàáîòû:
Ïëàíèðóåìûé êîýôôèöèåíò âûïîëíåíèÿ íîðì (ïðîäóêöèÿ À)

                                                     (ïðîäóêöèÿ B)

Òðóäî¸ìêîñòü âûïîëíåíèÿ ðàáîò (ïðîäóêöèÿ À)

                                      (ïðîäóêöèÿ B)

Òðóäî¸ìêîñòü âûïóñêà, ÷àñ

×àñîâàÿ òàðèôíàÿ ñòàâêà, ðóá./÷àñ

Âðåìÿ íà îïåðàöèþ, ÷àñ (ïðîäóêöèÿ À)

                            (ïðîäóêöèÿ B)
Íàëàäî÷íûå ðàáîòû:
Ïëàíèðóåìûé êîýôôèöèåíò âûïîëíåíèÿ íîðì (ïðîäóêöèÿ À)

                                                     (ïðîäóêöèÿ B)

Òðóäî¸ìêîñòü âûïîëíåíèÿ ðàáîò (ïðîäóêöèÿ À)

                                      (ïðîäóêöèÿ B)

Òðóäî¸ìêîñòü âûïóñêà, ÷àñ

×àñîâàÿ òàðèôíàÿ ñòàâêà, ðóá./÷àñ

Âðåìÿ íà îïåðàöèþ, ÷àñ (ïðîäóêöèÿ À)

                            (ïðîäóêöèÿ B)

Êîíòðîëü êà÷åñòâà ðàáîòû:
Òðóäî¸ìêîñòü âûïóñêà, ÷àñ

×àñîâàÿ òàðèôíàÿ ñòàâêà, ðóá./÷àñ

Âðåìÿ íà îïåðàöèþ, ÷àñ (ïðîäóêöèÿ À)

                            (ïðîäóêöèÿ B)

òðóäîåìêîñòü âûïîëíåíèÿ êîíòðîëüíûõ îïåðàöèé,                                                       êîýôôèöèåíò âûáîðî÷íîñòè êîíòðîëÿ êà÷åñòâà ïðîäóêöèè.

Çàòðàòû:
Ñûðüå è ìàòåðèàëû: (A)

Êîìïëåêòóþùèå (A)

Òîïëèâî è ýíåðãèÿ (A)

Ñûðüå è ìàòåðèàëû: (B)

Êîìïëåêòóþùèå (B)

Òîïëèâî è ýíåðãèÿ (B)

4600

0,4

0,5

7800

0,3

0,4


12

7

10

5

28

7

2400


1,06

1,06

1,9

2,4

 

24400

2,6

1,9

2,4


1,04

1,05

2,4

2,9

 

28700

2,3

2,2

2,8


1,02

1,02

3,7

4,4

 

45600

2,6

3,7

4,4



1,0

1,0

7,0

10,0

 

98000

2,8

7,0

10,0


29500

2,5

0,45

0,38

0,4
0,3

 

10

70

41

45

10

29






















































ÐÅÊËÀÌÀ

ðåôåðàòû ÍÎÂÎÑÒÈ ðåôåðàòû
Èçìåíåíèÿ
Ïðîøëà ìîäåðíèçàöèÿ äâèæêà, èçìåíåíèå äèçàéíà è ïåðååçä íà íîâûé áîëåå êà÷åñòâåííûé ñåðâåð


ðåôåðàòû Ñ×ÅÒ×ÈÊ ðåôåðàòû

ÁÎËÜØÀß ËÅÍÈÍÃÐÀÄÑÊÀß ÁÈÁËÈÎÒÅÊÀ
ðåôåðàòû © 2010 ðåôåðàòû