Economics of public catering enterprises work program. Scope of the academic subject and types of educational work. Scope of application of the work program
The textbook discusses the features of the functioning of enterprises catering of various types, the meaning, content and process of formation of the main economic indicators characterizing the results obtained by enterprises and the resources used are revealed. In addition to theoretical aspects, the textbook presents a detailed methodology for general and factor analysis of indicators, methods for their planning, illustrated with examples, and also discusses directions for increasing turnover, income, profit and profitability, reducing costs and increasing the efficiency of material and labor resources used in modern conditions. For each topic, questions, assignments and tests are given, which allows you to check the level of mastery of the material presented.
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Introduction
1. Production program of the enterprise
2. Calculation of the quantity and cost of material resources
3. Calculation of the number and wage funds of production workers
4. Calculation of product costs
5. Calculation of prices for products
6. Calculation of profit from product sales
7. Calculation of product profitability
Conclusion
References
INTRODUCTION
Today, the public catering market is one of the fastest growing markets in Russia.
The departure of Russian society from the planned economy system and the entry into market relations radically changed the conditions for the functioning of commercial enterprises. Enterprises, in order to survive, must show initiative, enterprise and frugality in order to improve production efficiency. Otherwise, they may be on the verge of bankruptcy.
In market conditions, the key to survival and the basis for a stable position of an enterprise is its ability to rationally use and calculate raw materials, products, materials and labor resources.
Like effective approach to the formation and distribution of resources reflects the state of financial resources in which the enterprise has the opportunity to freely maneuver the distribution of products, clearly calculate commodity turnover and means of production, and is able, through their effective use, to ensure the uninterrupted process of production and sales of products, as well as the costs of its expansion and renewal .
Determining the boundaries of the formation and distribution of products, as well as analyzing and accounting for the turnover of enterprises are among the most important economic problems in the conditions of stabilization of market relations. Since insufficient formation and use of the product range can lead to a lack of competitiveness in the enterprise, which ultimately leads to the ousting of a weak enterprise from the market and to bankruptcy. Accordingly, a rational attitude towards the use of products and the effective calculation of trade turnover will form a positive attitude towards the enterprise among product consumers, will also ensure a stable financial position, including providing the opportunity for high-level competition with other enterprises in the industry, and will not hinder further development by burdening production costs with unnecessary stocks and reserves.
To assess and analyze the use of the grocery list, the efficiency and rationality of the distribution of trade turnover, a catering enterprise must be guided by a scientific approach to the calculation of these indicators.
At the same time, analysis of products and turnover is the most important characteristic of the economic activity of an enterprise in the external environment. It determines the competitiveness of the enterprise, its potential in business cooperation, assesses the extent to which the economic interests of the enterprise itself and its partners in financial and other relations are guaranteed. With the development of market relations, the number of information users in the formation and distribution of enterprise resources increases significantly. Trade turnover is one of the most important indicators of the economic and social development plan. It affects both production and consumption.
Products and turnover in public catering are not homogeneous in composition. It includes the amount of sales of goods to the public through retail trade networks and public catering establishments, as well as sales of goods to enterprises, institutions and organizations. Most of the formation and distribution of products and retail trade turnover is directly related to personal consumption and purchasing funds of the population.
1 . PRODUCTION PROGRAM OF THE ENTERPRISE
economics catering profit
The production program of the enterprise is the basis for operational planning at procurement enterprises. The production program is the volume of processed raw materials in tons per day or per shift for the comprehensive supply of a network of enterprises (pre-production and culinary stores) with semi-finished products, culinary and confectionery products in an assortment.
The data for drawing up the production program for a given workshop is taken from the course project “Organization of Production”.
Table 1 Production program of a confectionery shop with a capacity of 14 thousand products per shift.
Range of products produced in the workshop |
Assignment for production at ………….. |
||
Product output per day, t |
Product output per month, t |
||
2.Cake “Sand Ring” |
|||
6. Travel bun |
|||
7. Bun with poppy seeds |
|||
8. Ordinary baking |
|||
Determination of production volume inin kind.
The determination of the volume of product production in physical terms is determined for each type separately, taking into account orders from consumers (pre-production enterprises and retail chain enterprises).
The volume of production in physical terms for procurement enterprises is calculated per month.
Product production volume, kg., t
where n is the number of semi-finished products produced per day (course work on “Organization of Production”).
Monthly work fund of the workshop, days (course work on “Organization of production”).
Calculation data is entered into table 2
Table 2 Calculation of the production volume of semi-finished products in a confectionery shop with a capacity of 14 thousand products per shift.
Product name |
Number of semi-finished products produced per day, kg |
Time fund, days |
Production volume, kg |
|
1.Cake “Tube with cream” |
||||
2.Cake “Sand Ring” |
||||
3. Cake “Muffs with cream” |
||||
4.Cake “Tube with sprinkles” |
||||
5. Cake “Puff layer sprinkled with raf. powder" |
||||
6. Travel bun |
||||
7. Bun with poppy seeds |
||||
8. Ordinary baking |
2 . CALCULATION OF THE QUANTITY AND COST OF MATERIAL RESOURCES
The rational organization of supplying a public catering enterprise with raw materials, materials and other resources is the most important prerequisite for the efficiency and rhythmic operation of production.
In a market economy, when providing an enterprise with material resources, one must proceed from the fact that there are sufficient quantities of them, i.e. there were no failures on the one hand and the formation of excess reserves on the other hand.
The optimal relationship between a given volume of production and the required amount of acquired material resources for production should be ensured by scientifically based rationing. The most important initial data for calculating the required amount of material resources are the norms of their consumption per unit of production.
We take the consumption rates of material resources from course work on “Organization of production”, public catering enterprises, “Collections of recipes for dishes and culinary products”.
To determine the need for material resources, their expenditure rates are multiplied by the quantity of a given product. To determine the cost of material resources, the price per unit of each type of material resource is multiplied by their quantity.
The calculation of the quantity and cost of material resources for the production of these semi-finished products is presented in Table 3.
Table 3 “Calculation of the quantity and cost of material resources for the production of the “Tube with Cream” cake and the “Sand Ring” cake.”
Name of material resources |
"Cream Tube" |
"Sand Ring" |
Total kg |
Price per unit, rub. |
Amount rub. |
|||
Consumption rate per unit. ed., kg |
Consumption rate per unit. ed., kg |
|||||||
1 Raw materials and basic materials: |
||||||||
1.3 Butter |
||||||||
1.4 Melange |
||||||||
2 Supporting materials: |
||||||||
2.1 Flour for dusting |
||||||||
3 Containers and packaging materials: |
||||||||
3.1 Packaging paper |
||||||||
3.2 Box |
||||||||
3.3 Box etiquette |
||||||||
3.5 Adhesive tape |
||||||||
4 Energy |
||||||||
4.1 Electricity |
||||||||
4.2 Fuel (gas) |
||||||||
3 . CALCULATION OF NUMBER AND WAGESPRODUCTION WORKERS
The number of workers in a workshop is determined based on the production standards for processed raw materials or manufactured products in force at the enterprise.
The wages of production workers are calculated according to the tariff rates of the corresponding categories.
The number of workers, their grades, and the balance of working time are taken from the course work on “Organization of Production.”
Fund wages catering enterprise is the amount of labor costs, regardless of the sources of financing payments.
The wage fund includes the following payments:
1) wages for work performed and time worked;
2) incentive payments;
3) compensation payments;
4) payment for unworked time;
5) certain social payments.
Payments from 1 to 4 are included in production and distribution costs.
The calculation of the wage fund for production workers is presented in tables 4, 5.
Table 4 Calculation of the number and wages of production workers producing the “Cream Tube” cake and the “Sand Ring” cake.
Worker's profession |
Number of workers |
Working conditions and payment system |
Daily tariff rate |
Salary fund according to tariff |
Incentive payments |
Compensatory payments |
Main fund salary |
Additional salary fund |
Monthly salary fund |
||
Dough mixer |
|||||||||||
Confectioner |
|||||||||||
Confectioner |
|||||||||||
Confectioner |
|||||||||||
Confectioner |
|||||||||||
Confectioner |
|||||||||||
Calculation of wages of production workers per unit of production
The wages of production workers per unit of production are determined in order to include them in the calculation of production costs.
Wages of production workers for 2000 pcs. products, in rub.
where is the monthly wage fund, in rubles.
Q - quantity of products produced, incl.
4 . CALCULATION OF PRODUCT COST
Product cost is all the costs of an enterprise (expressed in monetary terms) associated with the production and sale of products.
Calculating the cost of a specific product is called costing. Costing is prepared for each type of product. The data for calculating the calculations is taken from the coursework on “Organization of Production” and public catering enterprises.
Table 6 Cost calculation for 100 pcs. cake “Tubes with cream”
Cost items |
Unit measurements |
Consumption rates per 100 pieces, kg |
Price per unit, rub. |
Amount of costs, rub. |
|
1Raw materials and basic materials |
|||||
1.3 Butter |
|||||
2 Fuel and energy |
|||||
2.1 Electricity |
|||||
2.3 Fuel (gas) |
|||||
total material costs |
|||||
3 Basic and additional wages |
|||||
4 Social security contributions needs (30%) |
|||||
5 Expenses for preparation and development of production (10%) |
|||||
6 General production expenses (70%) |
|||||
Workshop cost |
|||||
7 General expenses (85%) |
|||||
8 Selling expenses (0.5%) |
|||||
full cost |
Table 7 Cost calculation for 100 pcs. cake "Sand Ring"
Cost items |
Unit measurements |
Consumption rates per 100 pieces, kg |
Price per unit, rub. |
Amount of costs, rub. |
|
1Raw materials and basic materials |
|||||
1.3 Butter |
|||||
2 Supporting materials |
|||||
3 Fuel and energy |
|||||
3.1 Electricity |
|||||
3.3 Fuel (gas) |
|||||
total material costs |
|||||
4 Basic and additional wages |
|||||
5 Social security contributions needs (30%) |
|||||
6 Expenses for preparation and development of production (10%) |
|||||
7 General production expenses (70%) |
|||||
Workshop cost |
|||||
8 General economics. expenses (85%) |
|||||
Production cost |
|||||
8 Selling expenses (0.5%) |
|||||
full cost |
5 . CALCULATION OF PRICES FOR PRODUCTS
Price is the monetary expression of a unit of goods. Price is the amount of money for which the buyer is willing to buy the product and the manufacturer is willing to sell it.
In market conditions, the role of price for any commercial organization, because depends on its level:
The amount of profit of a commercial organization;
Competitiveness of the organization and its products;
Financial stability of the enterprise.
Based on the nature of turnover servicing, the following are distinguished:
Wholesale prices for products at which enterprises sell manufactured products to other pre-production enterprises and culinary stores, retail enterprises.
Retail prices at which pre-production enterprises and trade organizations sell products to the public.
Wholesale price calculation
The price of a product is based on its cost. Any enterprise strives to fully recover the costs associated with the production of products and receive a sufficient amount of profit.
Profit from sales of a unit of production, rub.:
where C is the total cost of a unit of production, rub.
K - planned savings ratio, % (24;18)
Wholesale price, rub.:
Calculation of selling price
Selling price, rub.:
where VAT is the amount of value added tax, rub.:
where SNDs is the value added tax rate, % (18)
Retail price calculation
Retail price, rub.:
where N is the markup of a retail trade organization, rub.:
where K n is a coefficient taking into account the retail markup, % (5.9)
We enter the calculation data in table 7
Table 7 Price calculation
6 . PROFIT CALCULATIONFROM PRODUCTS SALES
The profit of an enterprise is the most important economic category and the main goal of any commercial enterprise.
The total amount of all profits is the balance sheet profit of the enterprise. As a rule, the main element of balance sheet profit is profit from sales of products.
Profit from sales of products, rub.:
We enter the calculation data in table 8
Table 8 Calculation of profit from product sales
7 CALCULATION OF PRODUCT PROFITABILITY
The efficiency of a product manufacturing enterprise is also characterized by the product profitability indicator, which shows the level of profitability of a specific product in relation to its cost.
Product profitability,%:
CONCLUSION
The confectionery shop of the food processing plant produces 14 thousand products per shift. Product output per day is 0.834 tons, product output per month is 17.5 tons.
Working time fund - 21 days. To provide the enterprise with material resources for the production of the “Tube with Cream” cake and the “Sand Ring” cake, 8608.14 rubles will be required.
The workshop employs 8 production workers. The monthly wage fund for their labor is 94,894.69 rubles. The salary for 1 ton of products is 5418.21 rubles.
The cost of 100 pieces of the “Tube with Cream” cake is 2,507.95 rubles, the cost of 100 pieces of the “Sand Ring” cake is 2,834.6 rubles.
The wholesale price of the “Tube with Cream” cake is 3,109.85 rubles, and the “Sand Ring” cake is 3,344.8. The selling price of the “Tube with Cream” cake is 3,669.55 rubles, and the “Sand Ring” cake is 3,946.86 rubles.
Profit from the sale of the cake “Tube with cream” - 50559.6 rubles, “Sand ring” - 48979.2 rubles.
The profitability of the production of the “Tube with Cream” cake was 24%, “Sand Ring” - 18%.
LITERATURE
1. Efimova O. P. “Economics of public catering” - Minsk: LLC “New Knowledge”, 2006
2. Safronov N. A. “Economics of an organization” - Moscow “Economist”, 2004
3. Mamedov M.D., Zazdravnykh A.V. “Economics of food production industries” - Moscow: “Dashkov and Co,” 2007
4. Chuev I. N., Chechevitsina L. N. “Enterprise Economics” - Moscow: “Dashkov and Co.,” 2006
5. Kapelyuk Z. A. “Organization, rationing and payment of labor in public catering establishments” course of lectures - Moscow: “Omega-L”, 2006
6. L. A. Radchenko “Organization of production at public catering establishments” - Rostov-on-Don “Phoenix”, 2004
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Program academic discipline is part of the main professional educational program in accordance with the Federal State Educational Standard in the specialty of basic training, which is part of the enlarged group of specialties of secondary education 260000 Technology of food products and consumer goods.
The work program of the academic discipline can be used to implement advanced training and retraining programs for food production and catering workers.
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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION
FEDERAL STATE EDUCATIONAL INSTITUTION OF SECONDARY VOCATIONAL EDUCATION
"VLADIKAVKAZ TRADE AND ECONOMIC TECHNIQUE"
Academic discipline
Fundamentals of economics, management and marketing
for specialty
260807 Technology of catering products
basic training
Vladikavkaz, 2013
p. |
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- PASSPORT OF THE WORKING PROGRAM OF THE EDUCATIONAL DISCIPLINE
“FUNDAMENTALS OF ECONOMICS, MANAGEMENT AND MARKETING”
1.1. Scope of application
The academic discipline program is part of the main professional educational program in accordance with the Federal State Educational Standard for the specialty of secondary vocational education260807 Technology of catering productsbasic training, part of the enlarged group of specialties SPO 260000 Technology of food products and consumer goods.
The work program of the academic discipline can be usedfor the implementation of programs for advanced training and retraining of food production and catering workers.
1.2. The place of the discipline in the structure of the main professional educational program:
academic discipline refers to the professional cycle, sectionOP.00 General professional disciplines.
1.3. Goals and objectives of the discipline - requirements for the results of mastering the discipline:
must be able to:
Calculate basic technical economic indicators activities of the organization;
Apply business and managerial communication techniques in professional activities;
Analyze the situation on the market for goods and services.
As a result of mastering the discipline, the student should know:
Basic principles of economic theory;
Principles of market economics;
Current state and prospects for the development of the industry;
The role and organization of business entities in a market economy;
Mechanisms for pricing products (services);
Mechanisms for the formation of wages;
Forms of remuneration;
Management styles, types of communication;
Principles of business communication in a team;
Management cycle;
Features of management in the field of professional activity;
The essence, goals, basic principles and functions of marketing, its connection with management;
Forms of adaptation of production and sales to the market situation.
1.4. Number of hours to master the discipline program:
maximum student workload– 150hours, including:
Mandatory classroom teaching load for the student– 100 hours;
Independent work of the student– 50 hours.
2. STRUCTURE AND CONTENT OF THE SCHOOL DISCIPLINE
2.1. Scope of academic discipline and types academic work
Type of educational work | Hours volume |
Mandatory classroom teaching load (total) | |
including: | |
practical exercises | |
Independent work student (total) | |
Final certification in the formdifferentiated credit |
2.2. Thematic plan and the content of the academic discipline “Fundamentals of Economics, Management and Marketing”
Name of sections and topics | Ob- I eat hours | Level of mastery |
|
Section 1. Marketing Basics | |||
Topic 1.1. Essence, goals, basic principles and functions of marketing | |||
1.Marketing and its role in the development of public catering. |
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2. Principles and functions of marketing. |
|||
3. Structure of marketing activities. Features of the marketing complex of public catering enterprises. |
|||
4. Objects of marketing activities. Classification of needs. Environment of Marketing. |
|||
Independent work of students Analysis of the marketing mix of a public catering enterprise. | |||
Topic 1.2. Current state and prospects for the development of the industry | |||
1. State and forecasts for the development of the consumer market in Russia and the region. |
|||
2. Concepts for the development of market relations. |
|||
3. Classification of marketing. Main types of marketing. |
|||
4. Analysis of the competitive environment. Competitiveness of enterprises, products and services. Antimonopoly legislation to protect competition and the competitive environment. |
|||
5. Market segmentation. Signs and criteria for segmenting the consumer market. Consumers of catering services. Model of purchasing behavior. |
|||
Independent work of students Analysis of behavioral characteristics of consumers of public catering services. | |||
Topic 1.3. Pricing for products (services) | |||
1. Price, pricing policy. Price classification. Formation of prices in public catering establishments. |
|||
2. Pricing process. Pricing strategies. |
|||
Practical exercises Determining the price of own-produced products in a catering establishment (as instructed by the teacher). | |||
Independent work of students Analysis of the features of pricing strategies of public catering enterprises. | |||
Topic 1.4. Adaptation of production and sales to the market situation | |||
1. Product as a means of satisfying needs. Elements of product policy: packaging, assortment, trademark, service, etc., their characteristics. |
|||
2. Methods of creating demand and stimulating sales in public catering establishments. Legal basis advertising. |
|||
3. Marketing market research. |
|||
Practical exercises Analysis of situations on the market of goods and services. Determining the life cycle of catering products and services and developing marketing activities. | |||
Independent work of students | |||
Section 2 Fundamentals of Management | |||
Topic 2.1. Features of management in the field of professional activity | |||
1. Basic concepts and categories of management. |
|||
2. Features of management of public catering enterprises, goals and objectives. |
|||
3. Features of management in Russia. Management principles, features of the application of management principles in public catering establishments. |
|||
Independent work of students Analysis of management systems in public catering establishments. | |||
Topic 2.2. Management functions | |||
1. Planning function. Strategic planning process. |
|||
2. Function of the organization. Organizational management structures. Delegation of powers, limits of powers. |
|||
3. Function of motivation. Motivational theories. Control function. Types, stages, control rules. |
|||
Independent work of students 1. Determination of the type and type of organizational structure of management of a public catering enterprise (base of practice), analysis of its strengths and weaknesses. 2. Preparation of a written report on the conduct of preliminary, current and final control in a public catering establishment. | |||
Topic 2.3. Management styles | |||
2. “Management grid”. Leadership theory, approaches to leadership, types of leadership. |
|||
Independent work of students 1. Solving production situational problems to determine management styles. | |||
Topic 2.4. Communications in management | |||
1. Communications: concept, types. Communication process. Features of the communication process in public catering establishments. |
|||
2. Barriers in the communication process. Recommendations for improving the communication process. |
|||
Independent work of students 1. Study of the communication process in public catering establishments. | |||
Topic 2.5. Business communication | |||
1. Business and management communication: concept, purpose. The role of communication for a modern specialist. |
|||
2. Rules for conducting business conversations and meetings. Techniques for conducting telephone conversations. |
|||
Practical exercises 1 Development of business communication skills (conducting a business conversation, telephone conversations. 2. Resolution of conflict situations. | |||
Section 3 Basics of Economics | |||
Topic 3.1. Basic principles of economic theory | |||
1. The problem of choice in conditions of limited resources. Opportunity cost. |
|||
2. The concept of production, exchange, distribution and consumption. |
|||
3. Properties of goods and functions of money. Law of money circulation. |
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4. Circular flow model. |
|||
Practical exercises 1. Demand for money and supply of money. | |||
Topic 3.2. Enterprise as the main economic entity | |||
1. Division of labor and cooperation in the enterprise. 2. Organizational and legal forms of the enterprise. The concept of production and economic efficiency of an enterprise. |
|||
Practical exercises 1. Types of business partnerships. | |||
Independent work of students Analysis of organizational and legal forms of public catering enterprises, their advantages and disadvantages. | |||
Topic 3.3. Principles of market economics | |||
1. The concept of the market. Markets for factors of production. Specifics of markets for goods and services. 2. Basic market structures: monopoly and competition. 3. Laws of supply and demand. Market equilibrium and the reasons for its violation. 4. Buyer price and seller price – formation conditions |
|||
Practical exercises 1. Definition of market structures. 2. Calculation of elasticity of demand and supply. | |||
Independent work of students 1. The mechanism of supply and demand in conditions of perfect competition. 2.Mechanism of market equilibrium under monopoly prices. | |||
Topic 3.4. Income and expenses of the enterprise | |||
1. The concept of income and profit. Costs and profits. 2. The concept of costs Types of costs and their significance for analyzing the position of an enterprise in the market. 3. The concept of enterprise equilibrium and profit maximization. |
|||
Practical exercises 1. Calculation of costs and profits of an enterprise. | |||
Independent work of students 1.Performance– a measure of measuring the performance of a company. | |||
Topic 3.5. Salary formation mechanism | |||
1. The economic meaning of wages. 2. Labor market and labor price. 3. Forms of remuneration. |
|||
Practical exercises 1. Factors determining differentiation in wages. | |||
Independent work of students Analysis of the use of forms and systems of remuneration for different categories of personnel in public catering establishments. | |||
Differentiated credit | |||
Total: |
To characterize the level of mastery of educational material, the following designations are used:
1. familiarization (recognition of previously studied objects, properties);
2. reproductive (performing activities according to a model, instructions or under guidance);
3. productive (planning and independent execution of activities, solving problematic problems).
3. CONDITIONS FOR IMPLEMENTING THE DISCIPLINE PROGRAM
3.1. Minimum logistics requirements
The implementation of the academic discipline program requires the presence of a classroom for marketing, management, and economics.
Equipment and equipment of the classroom:
Jobs by number of students;
Equipped workplace teacher;
A set of educational and methodological documentation for the curriculum of the academic discipline;
Visual aids.
Technical training aids:
audiovisual, computer (multimedia projector, computers, printer, scanner) and telecommunications (Internet resources), etc.
3.2. Information support for training
Main sources:
- Basovsky L.E. Management: Textbook. - M.: Infra-M, 2008.
- Vershigora E. E. Management: textbook. Benefit. -2nd ed., revised. and additional – M.: infa-m, 2009.
- Gerchikova I. N. Management: Textbook. 2nd ed. reworked and additional – M.: Banks and exchanges, Unity, 2008.
- Dracheva E.L. "Management". textbook for students. institutions prof. Education, M.: Publishing Center "Academy", 2008.
- Kotler Philip. Marketing Basics. - M.: Williams Publishing House, 2008.
- Knyshova E.N. Marketing. Textbook - M.: Forum: Infra-M, 2008.
- Krylova G.D., Sokolova M.I. Marketing. Theory and 86 situations: -M.: Unity-Dana, 2010.
- Kaznachevskaya G.B. Management: textbook. – Rostov-on-Don: Phoenix, 2008.
- Kabushkin N.I. Fundamentals of management. Textbook, ed.-Mn.: New knowledge, 2001, 2008.
- Lukashevich V.V., Astakhova N.I. Management – M.; UNITY – DANA, 2009.
- Lukashevich V.V. Personnel management (trade and public catering enterprises). Textbook for secondary specialized educational institutions. - M.: Publishing house "Business Literature" - Publishing house: "Gelan"; 2008.
- Maslova T.D., Bozhuk S.G., Kovalik L.N. Marketing. Moscow - St. Petersburg - N. Novgorod - Voronezh - Rostov on Don - Ekaterinburg - Kyiv - Kharkov - Minsk "Peter", 2008.
- Murakhtanova N.M. Marketing: a textbook for students. avg. prof. textbook institutions - M.: Publishing center "Academy", 2008.
- Nikolaeva I.P. Economic theory in questions and answers Study guide. - M.: LLC “T.K. Velba", 2009.
- Nosova S.S. Fundamentals of Economics: Textbook - 2nd ed., revised. and additional - M.: Knorus, 2008.
- Khodeev F.P. Management / series “Textbooks and teaching aids. Rostov-on-Don. Phoenix Publishing House, 2008.
Additional sources:
1. Resources of Internet sites:www.Infomanagement.ru, www.Alleng/ru, www. cfin.ru, www. management.aaanet.ru,www.marketing.spb.ru , www.4p.ru ,
www. marketing.web-3.ru, www. marketingpro.ru
2. Periodicals:
magazines: " Trade equipment", "Restaurants and hotels", "Business district", "Commodity market", "Restaurateur".
CONTROL AND EVALUATION OF THE RESULTS OF MASTERING THE DISCIPLINE
Control and evaluation the results of mastering the discipline are carried out by the teacher in the process of conducting practical classes and testing, as well as students completing individual assignments, projects, and research.
Learning outcomes (mastered skills, acquired knowledge) | Forms and methods of monitoring and assessing learning outcomes |
Skills | |
Calculate the main technical and economic indicators of the organization’s activities. | Demonstration of skills in the process of performing a practical task, modeling of a practical situation, extracurricular independent work. |
Apply business and managerial communication techniques in professional activities. |
|
Analyze the situation on the market for goods and services. |
|
Knowledge | |
Basic provisions of economic theory. | Survey, testing, expert assessment in a practical lesson, extracurricular independent work. |
Principles of market economics. |
|
Current state and prospects for the development of the industry. |
|
The role and organization of business entities in a market economy. |
|
Mechanisms for pricing products (services). |
|
Mechanisms for the formation of wages. |
|
Forms of remuneration. |
|
Management styles, types of communication. |
|
Principles of business communication in a team. |
|
Management cycle. |
|
Features of management in the field of professional activity. |
|
The essence, goals, basic principles and functions of marketing, its connection with management. |
|
Forms of adaptation of production and sales to the market situation. |
Home > Work program
Non-state educational institution
higher vocational education
"University Russian Academy education"
Chelyabinsk branch
Faculty of Economics and Business
Department of Economics and Management
WORK PROGRAM
Disciplines "Organization of production at trade enterprises"
for specialty 080502.65 “Economics and management in enterprises”
trade and public catering"
Faculty of Economics and Business
Department – developer of “Economics and Management”
The work program was reviewed and approved at a meeting of the Department of Economics and Management, protocol No. dated “__” _____ 200__.
Head developer department
Associate Professor V.I. Motovilova
Program developer,
Associate Professor G.B. Bolshanov
Chelyabinsk 2008
1. Requirements for the level of mastery of the discipline
As a result of mastering the course “Organization of production at enterprises
industry (trade and public catering)" student
must own:
Methods of planning and placement of a retail trading network;
Methods and techniques for organizing (production) trade and additional services;
Methods for calculating the economic efficiency of using various (production) technological systems in the supply of goods to a retail network;
methods for determining the socio-economic efficiency of using modern forms of selling goods.
Must know:
directive and regulations regulating various aspects of the functioning of production (trading) enterprises in a market economy;
structural element construction of domestic trade in the federal and regional aspects;
organization of (production) trade and technological processes at wholesale and retail trade enterprises.
Must be able to:
calculate the needs for retail space for each administrative-territorial unit (city, district);
develop various types trade and technological processes in relation to a specific (manufacturing) trade enterprise;
use modern methods to ensure the safety of inventory items in trading floors;
provide quality customer service.
2. Goals, objectives and subject of the discipline
In the conditions of the functioning of a market economy, the study and practical mastery of the course: “Organization of production at industry enterprises (trade and public catering)” is determined by the requirements of the development of the modern market, trade infrastructure, based on the use of new store and warehouse technologies, unified technological chains, mechanization and automation of trade -warehouse processes, new forms and methods of offering goods to customers and servicing them, which is timely and extremely relevant in the training of specialists in economics and management.
The purpose of the course is the formation in students of special theoretical knowledge and practical skills on issues of organizing production (in trade and public catering), provided for by the qualification characteristics of an economist-manager.
The objectives of the course are:give theoretical knowledge in the area modern methods organization of production processes in retail and wholesale enterprises;
To develop practical skills in organizing customer service at production enterprises (trade and public catering);
adapt the study of problematic issues of the production (trade) industry to the conditions of the modern economy.
The professionalism of a specialist economist, determined by sufficient knowledge and practical skills in the organization and technology of production processes, occupies a special place in the training of a specialist with higher education. One of the conditions for the successful activity of an economist is his adaptation to the new organizational, economic and social conditions emerging in production enterprises (trade and public catering) under the influence of the market environment.
Table 1
3. Scope of discipline and types of academic work
Type of educational work | Number of hours by mode of study |
||
Correspondence according to the main image. program | Correspondence abbr. image. program |
||
Semester number | |||
Total labor intensity disciplines | |||
Classroom classes: | |||
Seminar classes | |||
Independent work | |||
Type of final control |
4.1. Distribution of hours by topics and types of academic work
form of education - full-time
Name of sections and topics | Total hours by curriculum | Classroom lessons | Independent work |
||
Seminars |
|||||
1. | Section 1 Organization of production as a system of scientific knowledge and area practical activities. Scientific foundations of organization in trade. | ||||
Topic 1. History of the development of the science of organizing production in trade. | |||||
Topic 2. Subject, content and objectives of the course. | |||||
Topic 3. Organization of state regulation of trade. | |||||
3. | Section 3 Production (trade) systems, their types and features. | ||||
Topic 5. Trading enterprise as a production system. | |||||
Topic 6 Retail trading network. | |||||
Topic 7 Wholesale trade structures. | |||||
Topic 8 Catering establishments. | |||||
4. | Section 4 Main trends and patterns of development of production organization at trade enterprises. | ||||
Topic 9 Modern directions development of a retail trading network. | |||||
Topic 10. Comprehensive program for the development of market wholesale trade infrastructure. | |||||
5. | Section 5 Assessment and analysis of the level of organization of production in trade. | ||||
Topic 11 Organization of the trading process and customer service | |||||
6 | Section 6 Structures of production systems in the industry. Contents and procedure for designing the organization of main production at enterprises in the trade industry. | ||||
Topic 12 Commodity warehouses, their structure and layout. Organization of work in warehouses. | |||||
Topic 13 Organization of packaging facilities in trade. | |||||
Topic 14 Organization of economic relations of market entities for wholesale purchases and sales of goods. | |||||
Topic 15 Organization of goods distribution and supply of goods to a retail trading network. | |||||
Topic 16 Forwarding operations. | |||||
Topic 17 Organization of labor in warehouses and stores. | |||||
7. | Section 7 Organizational design of auxiliary production processes and service industries in trade. | ||||
Topic 18 Basics of store design, arrangement and placement of store premises. | |||||
TOTAL: |
Work program of the discipline SD. 02 “Organization, standardization and remuneration of labor at industry enterprises” for specialty 080502. 65 “Economics and management in trade and public catering enterprises”
Work programThe work program is compiled in accordance with the State educational standard of higher professional education and approximate program disciplines in specialty 060800 – “Economics and management in enterprises (by industry)”
Work program of the discipline SD. 06 “Organization of Entrepreneurial Activities” for specialty 080502. 65 Economics and enterprise management (in trade and public catering)
Work programabout the concepts and general provisions of commercial activity, which together become an integral system and form scientific discipline“Organization of commercial activities”;
Work program of the discipline Marketing for specialty 080502. 65 Economics and management in an enterprise (in trade and public catering)
Work programWork program of the discipline OP. In f. 11 “Exchange business” for specialty 080502. 65 Economics and enterprise management (in trade and public catering)
Work programThe work program is compiled in accordance with the State educational standard of higher professional education and an approximate discipline program in the field of training
Work program of the discipline SD. 06. “Insurance” for specialty 080502. 65 “Economics and management in an enterprise (in trade and public catering)”
Work programThe work program is compiled in accordance with the State educational standard of higher professional education and the approximate discipline program in the direction of training specialty 080502.
COMMITTEE OF EDUCATION AND SCIENCE OF KURSK REGION
REGIONAL BUDGETARY PROFESSIONAL EDUCATIONAL INSTITUTION
"KURSK STATE TECHNOLOGY AND SERVICE"
(OBPOU "KGTTS")
I APPROVED
Director of OBPOU "KGTTS"
E.N. Brezhnev
"___"___________2018
WORK PROGRAM
general education subject
OUP.11d Economics of Enterprises
natural science profile
for specialty 02/19/10 Technology of public catering products
Kursk, 2018
REVIEWED subject (cycle) commission of the technology department Protocol No. dated “__”________2018 Chairman of the subject (cycle) commission of the technology department ____________ /G.P. Semicheva/ signature full name | The work program of the educational subject was developed on the basis of the Federal State Educational Standard for Secondary Vocational Education in the specialty 02/19/10 Technology of public catering products, approved by order of the Ministry of Education and Science Russian Federation dated April 22, 2014 No. 384 |
AGREED _________________________________ name of the employing organization ______________/_______________________________/ signature full name manager or authorized person | |
Deputy Director for Management and Development _______________ T.V. Pyzhova |
|
Deputy Director for UE and IT _______________ Zh.V.Kosinova |
|
Head methodological office _______________ E.O. Myshko |
Organization: OBPOU "KGTTS"
Compiled by: Koneva Yu.A. - teacher
PASSPORT OF THE WORKING PROGRAM OF THE SUBJECT | ||
STRUCTURE AND CONTENT OF THE SUBJECT | ||
CONDITIONS FOR IMPLEMENTING THE SUBJECT | ||
CONTROL AND EVALUATION OF THE RESULTS OF MASTERING THE SUBJECT |
1. PASSPORT OF THE WORKING PROGRAM OF THE SUBJECT OUP.11d Economics of Enterprises
1.1. Scope of application work program
The work program is intended for the implementation of secondary general education within the framework of the main professional educational program (training program for mid-level specialists) in the specialty 02/19/10 Technology of public catering products, taking into account the natural science profile of the vocational education received.
1.2. Place of the academic discipline in the structure of the main professional educational program (training program for mid-level specialists): the subject is included in the group of additional subject areas of subjects of the general education cycle of secondary general education.
1.3. Results of mastering the subject:
As a result of mastering the subject, the student should be able to:
As a result of mastering the subject, the student should know:
pricing mechanisms;
forms of remuneration;
1.4. Number of hours to master the work program of the subject:
The maximum academic load for a student is 108 hours, including:
the student's mandatory classroom teaching load is 72 hours;
independent work of the student 36 hours.
2. STRUCTURE AND CONTENT OF THE SUBJECT
2.1. Scope of academic subject and types of educational work
Type of educational work | Hours volume |
Mandatory classroom teaching load (total) | |
including: | |
practical exercises | |
Independent work of the student (total) | |
including: | |
extracurricular independent work | |
individual project | |
Final certification in the form of a test |
2.2. Thematic plan and content of the academic subject OUP.11d Enterprise Economics
Name of sections and topics | Hours volume | Mastery level |
||
Section 1. Economics and economic science | ||||
Topic 1.1. The essence of a market economy | ||||
The concept of economics. Microeconomics and macroeconomics. | ||||
Economic needs of society. | ||||
The most important economic resources: labor, land, capital. | ||||
Types of economic systems. | ||||
The problem of distribution of rare resources is the main problem of economics | ||||
Basic government functions in a market economy. | ||||
Topic 1.2. Economics and market | ||||
Formation of the market. Main characteristics of the market. Classification of markets. | ||||
Choice and opportunity cost. | ||||
Practical lesson No. 1 | ||||
Calculation of choice price and opportunity cost. | ||||
Independent work of students | ||||
Subjects of market relations and economic circulation between them. | ||||
Section 2. Entrepreneurship and organization | ||||
Topic 2.1. Basic organizational and legal forms of organizations | ||||
Entrepreneur and entrepreneurship. Essence entrepreneurial activity. | ||||
The concept and essence of an organization (enterprise). Classification of enterprises. | ||||
Organizational and legal forms of commercial organizations. | ||||
Basic organizational and legal forms of non-profit organizations. | ||||
Creation of an organization. Reorganization of the organization. | ||||
Liquidation of organizations. Bankruptcy of entrepreneurs and organizations. | ||||
Independent work of students | ||||
The structure of the organization's goals, its mission. | ||||
Classification of enterprise associations. | ||||
Topic 2.2. The role of the organization in production | ||||
Production structure of the enterprise. | ||||
The production process and principles of its organization. | ||||
Independent work of students | ||||
Production capabilities of the enterprise. | ||||
Energy saving and energy efficiency of the enterprise. | ||||
Topic 2.3. Enterprise in a market economy | ||||
Internal and external environment of the organization. | ||||
Types of Probabilities. | ||||
Choice under conditions of uncertainty. Uncertainty and risk. | ||||
Types of risks. | ||||
Practical lesson No. 2 | ||||
Risk reduction methods. | ||||
Independent work of students | ||||
The principle of diminishing marginal utility. | ||||
Enterprises and their role in a market economy. | ||||
Markets with asymmetric information are an additional risk. | ||||
Topic 2.4. Basics of logistics organization | ||||
The concept and types of logistics of an organization (enterprise). Goals and objectives of logistics. | ||||
Logistics planning and forecasting. | ||||
Independent work of students | ||||
Principles of forming a logistics system. | ||||
Section 3. Material and technical base of the organization | ||||
Topic 3.1. Production assets of the enterprise | ||||
The concept of production assets. Their essence and main types. | ||||
Classification and structure of fixed production assets. Accounting and valuation of fixed assets. | ||||
Depreciation of fixed production assets. | ||||
Depreciation charges. Methods for calculating depreciation charges. | ||||
Indicators of efficiency of use of fixed assets. | ||||
Working capital, their structure and indicators. | ||||
Practical lesson No. 3 | ||||
Calculation of depreciation and amortization of fixed assets. | ||||
Calculation of the use and turnover of working capital. | ||||
Independent work of students | ||||
Rent, rental relations. Types of rent. | ||||
Leasing, intangible assets. | ||||
Topic 3.2. Investment policy in the Russian Federation | ||||
Economic content capital investments, investments. Forms of capital and investment activity. | ||||
Sources of financing investment activities. | ||||
Independent work of students | ||||
Conditions for growth of investment activity. | ||||
Assessing the economic efficiency of investments. | ||||
Section 4. Personnel, organization of labor and wages | ||||
Topic 4.1. Organizational labor resources and labor productivity | ||||
Labor market. Personnel policy of the organization. | ||||
Economic essence labor productivity. Performance indicators. | ||||
Independent work of students | ||||
Factors of labor productivity. | ||||
Topic 4.2. Payroll organization | ||||
The concept of wages, principles of its organization. | ||||
Remuneration systems. | ||||
The wage fund, its structure. | ||||
Main types and forms of remuneration. | ||||
Nominal and real wages. | ||||
Employment contract and a contract hiring system. | ||||
Practical lesson No. 4 | ||||
Payroll calculation for piecework and time-based wages. | ||||
Calculation of vacation pay and temporary disability benefits. | ||||
Independent work of students | ||||
Wage indexation. | ||||
Position of the employee and employer on wages. | ||||
Social factors in the formation of wages. | ||||
Section 5. Main economic indicators of the organization’s activities | ||||
Topic 5.1. Cost and calculation | ||||
The essence of cost, its types. | ||||
Costing. | ||||
Structure and classification of costs (costs). | ||||
Ways to reduce costs. | ||||
Practical lesson No. 5 | ||||
Calculation of production costs. | ||||
Independent work of students | ||||
Marginal cost of production. | ||||
Factors influencing cost. | ||||
Topic 5.2. Income, profit and profitability of the organization | ||||
Enterprise income and its types. | ||||
The concept of profit and sources of its receipt. | ||||
Formation of profit in the enterprise. | ||||
Profitability of the enterprise. | ||||
Practical lesson No. 6 | ||||
Profit and loss analysis. | ||||
Calculation of the critical point of sales volume or profitability threshold. | ||||
Independent work of students | ||||
Economic content of the organization's expenses. | ||||
Distribution of enterprise profits. | ||||
Topic 5.3. Pricing policy of the enterprise | ||||
Price in the modern economy. Pricing strategies. | ||||
Pricing stages. | ||||
Types of prices. | ||||
Calculation methods for pricing. | ||||
Independent work of students | ||||
Pricing methods. | ||||
Topic 5.4. Business plan | ||||
The essence and types of planning. | ||||
A business plan is the basis for creating an enterprise. | ||||
Sections of a business plan. | ||||
Practical lesson No. 7 | ||||
Drawing up a business plan. | ||||
Independent work of students | ||||
Financial resources of the organization, sources of their financing. | ||||
Movement cash. Basic functions of enterprise finance. | ||||
Test | ||||
Independent work of students on an individual project | ||||
Total: |
3. conditions for the implementation of the SUBJECT
3.1. Minimum logistics requirements
The implementation of the academic discipline requires the presence of a classroom for the economics of the organization.
Classroom equipment: teacher’s desk, seats according to the number of students, didactic material.
Technical teaching aids: personal computers with licensed software, multimedia system.
3.2. Information support for training
Main sources:
Koterova N.P. Economics of organization: a textbook for students. institutions of secondary vocational education. – M.: Publishing Center “Academy”, 2016. – 288 p.
Additional sources:
Zhabina S.B. Fundamentals of economics, management and marketing in public catering: textbook. – M.: Publishing Center “Academy”, 2015. – 336 p.
Kara A.N. Economics of the service sector: textbook. –M.: Publishing Center “Academy”, 2010. – 320 p.
Internet resources:
4. Monitoring and evaluation of the results of mastering the academic subject
Monitoring and evaluation of the results of mastering the academic subject are carried out by the teacher in the process of conducting practical classes, during tests, testing, as well as the implementation of individual projects by students.
Development results academic subject | Forms and methods of monitoring and assessing mastery results |
skills: determine the organizational and legal forms of organizations; plan the activities of the organization; determine the composition of the organization’s material, labor and financial resources; fill primary documents on the economic activities of the organization; calculate the main technical and economic indicators of the organization’s activities using the accepted methodology; find and use the necessary economic information. knowledge: the essence of the organization as the main link in the economics of the industries; basic principles of building an economic system of an organization; management of basic and working capital and assessing the effectiveness of their use; organization of production and technological processes; composition of the organization’s material, labor and financial resources, indicators of their effective use; ways to save resources, energy-saving technologies; pricing mechanisms; forms of remuneration; main technical and economic indicators of the organization’s activities and the methodology for their calculation; aspects of industry development, organization of economic entities in a market economy. | analysis and evaluation of work performance in practical classes; assessment of independent work performance; assessment of test task performance |
Developer:
___________________ teacher Yu.A.Koneva
(signature) (position) (initials, surname)