f working capital in operational activities solves a number of issues of strategic development of the company and provides the final results of economic activity. Most domestic companies can not withstand fierce competition, do not reach a high level of profitability due to lack of working capital, working capital flows. The problem of assessing the level of security firms working capital, sources of funding, determining efficiency and quality regulation is very complex and relevant from the perspective of strategic management decisions at every venture. Problems of financial improvement and effective management facing any resistance - which union, now and require surgical solution. This requires the development of a universal approach to the regulation of the individual characteristics of the activities of associations and enterprises. This approach should be based on objective laws of functioning and development of the economic system, consider the impact of external and internal factors, especially his activities.
Effective management of working capital, which aims to determine the rational use of the whole enterprise development, and the formation and use of working capital require careful analysis.
During the composition of working capital refers to the set of elements that form the current production assets and circulating assets, ie their placement on individual elements.of current assets is the ratio of individual elements of current assets and funds circulation, that shows the proportion of each element in the total current assets.overwhelming majority of current assets are the subject of work - raw, basic and auxiliary materials, purchase prepared food, fuel and fuel containers and packing materials.. In addition, circulating assets include some tools - shvydkoznoshuyuchi low value items (IBE), tools, special equipment, AC equipment, tools, spare parts for maintenance.the collection of receivables can be achieved by: exploring financial condition and buyer confidence for its entry
Further margin;
Timely processing of payment documents;
The use of pre-payment;
Application of bill payment;
Improvement of settlements, etc.
Section 4: Enterprise personnel
. 1 Enterprise personnel: concept, classification and structure
The most important element of the productive forces and the main source of economy is people, their skills, education, training, motivation activities. There is an extraordinary dependence competitiveness of the economy, the welfare of the population as a potential labor personnel enterprise organization.personnel formed and changed under the influence of internal (nature of products, technology and production) and external factors (demographic processes, legal and moral standards of society, the nature of the labor market, etc.). Impact of recent specified in such settings macroeconomic nature, as the number of active (working) population, its general level, labor supply, employment, the potential pool of labor. In turn, these characteristics determine the quantitative and qualitative parameters of the workforce.resources - is part of the working population, according to their age, physical, educational data corresponding to a particular field. Be distinguished manpower real (those who are already working) and potential (those that are involved in some work in the far future) aracterize the entire set of employees, the terms - staff, personnel, labor group) .personnel is a collection of permanent employees who have received appropriate training and (or) have practical experience.addition to permanent employees, the enterprise can participate in other able-bodied person on the basis of a temporary employment contract (contract). Given that many companies outside the main activity of the functions that do not meet their main purpose, all employees are divided into two groups: Team principal activities and staff of non-core activities. In particular, in the industry in the first group - industrial personnel - are employees of the main, auxiliary and service industries, research units and laboratories, plant, storage, protection - that is, all engaged in the production or direct service. The group of nonindustrial personnel are employees of organizations which, although owned by the company, but not directly related to the processes of industrial production, namely: Housing, kindergartens and nurseries, clinics, schools, etc..division personnel on two groups needed for payroll, coordination of employment indicators of results of industrial activity (in determining productivity is taken, usually only the number of industrial personnel). However, the distribution processes integrating industrial ...