What is the difference between costs, expenses and costs? The principle of material interest, the objective necessity of which is dictated by the main goal of entrepreneurial activity - making a profit. stimulate the emergence of new opportunities

The resources of the enterprise are the available funds that ensure the implementation of entrepreneurial activities. They are used and eventually consumed by the subject to achieve their goals. In the literature, two categories of resources are distinguished: material resources, which are presented in an objective form, in observable images, and human (labor) resources have a personal character, manifested in the ability to act and are not accompanied by embodiment in any material image.

From the standpoint of a business entity focused on the production of certain products, economic resources are those sources that are specifically needed to carry out business and solve economic problems.

Fixed assets (funds) of the enterprise

Fixed assets are material values (resources, means of labor) that are repeatedly involved in the production process, do not change their natural-material form and transfer their value to finished products in parts as they wear out.

According to the functional purpose, the fixed assets of the enterprise are divided into production and non-production.

Production assets are directly or indirectly related to the production of products. Non-productive funds serve to meet the cultural and everyday needs of workers.

According to the current species classification, the main production assets of industrial enterprises are divided into the following groups:

buildings, structures;
transmission devices;
machines and equipment, including power machines and equipment, working machines and equipment, measuring and control instruments and devices and laboratory equipment, computers, other machines and equipment;
tools and fixtures that serve more than a year and cost more than ten thousand rubles apiece (tools and inventory that serve less than a year or cost less than ten thousand rubles a piece are classified as working capital as low-value and wearing out quickly);
production and household inventory.

The higher the share of equipment in the cost of fixed production assets, the greater the output, ceteris paribus, the higher the rate of return on assets. Therefore, improving the structure of fixed production assets is considered as a condition for increasing production and the rate of return on assets, reducing costs, and increasing the savings of enterprises.

Fixed assets can be divided into active and passive. Active assets include such fixed assets that are directly involved in the production of products and have a direct direct impact on the volume of output. Active, as a rule, include machinery and equipment, vehicles and tools. The passive ones include land, buildings, structures (bridges, roads), transmission devices (water pipelines, gas pipelines, etc.).

The initial cost of fixed production assets is the sum of the costs of manufacturing or acquiring funds, their delivery and installation.

Replacement cost - the cost of the reproduction of fixed assets in modern conditions; as a rule, it is established during the revaluation of funds.

The residual value is the difference between the original or replacement cost of fixed assets and the amount of their depreciation.

The main source of covering the costs associated with the renewal of fixed assets, in the context of the transition to market relations, self-financing of enterprises are the own funds of enterprises. They are accumulated throughout the life of fixed assets in the form of depreciation.

Depreciation is the process of transferring the value of property (equipment, machinery) to the cost of the product being created.

Depreciation of fixed assets is a cash compensation for the depreciation of fixed assets by including part of them from the cost in the cost of output. Consequently, depreciation is the monetary expression of the physical and moral depreciation of fixed assets. Depreciation is carried out in order to completely replace fixed assets when they are retired. The amount of depreciation deductions depends on the cost of fixed assets, the time of their operation, and the cost of modernization.

The ratio of the annual depreciation amount to the cost of fixed assets, expressed as a percentage, is called the depreciation rate. Calculated as a percentage, the depreciation rate shows what proportion of their book value is annually transferred by means of labor to the products they create. According to the established norms, depreciation deductions are included in the cost of finished products.

The calculation of the depreciation rate is carried out according to the formula:

On \u003d (F1 - Fl) / (Ta * F1) * 100%,

where F1 is the initial cost of fixed assets, rubles;

Fl - liquidation value of fixed assets rub.;

Ta is the standard service life (amortization period) of fixed assets, years.

The amount of depreciation deductions (rubles) for the full restoration of fixed assets is calculated using the formula:

where F is the average annual cost of fixed assets, rub.

The depreciation methods are as follows:

linear way;
reducing balance method;
method of writing off the cost by the sum of the numbers of years of the useful life;
write-off method from the cost in proportion to the volume of products (works).

The application of one of the depreciation methods for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.

The quantitative characteristics of the reproduction of fixed assets are calculated according to the following fundamental formula:

OFn + OFv - OFl \u003d OFK,

where OFn, OFK - the value of fixed assets at the beginning and end of the year;

OFV - the cost of the introduced fixed assets;

OFl - the cost of written-off fixed assets.

The movement of fixed assets can be characterized using the following coefficients:

– update factor

Kobn \u003d OFv / OFK,

– retirement rate

OF Kvyb \u003d OFl / OFn.

The renewal coefficient shows the share of fixed assets introduced in the reporting period. The retirement ratio shows the share of retired fixed assets. This group of indicators characterizes only the movement of fixed assets and says nothing about their use.

The efficiency of the use of fixed assets is determined using a system of indicators, divided into general and private. The former characterize the efficiency of using the entire set of fixed assets, the latter - individual elements of fixed assets.

The first group includes:

1) return on assets (Fo), which shows how many products (in value terms) are produced for 1 ruble of the cost of fixed production assets:

Q Fo \u003d Q / OFsr.g,

where Q is the volume of output; OFsr.g - the average annual cost of fixed production assets;

2) capital intensity (Fe), which shows how much fixed assets were spent to produce 1 ruble of products:

Fe \u003d OFsr.g / Q \u003d 1 / Fo;

3) capital-labor ratio (FV) of labor shows the value of fixed assets per employee:

Fv \u003d OF / H,

where H is the average number of employees.

Current assets of the enterprise

Working capital is a set of production working capital and circulation funds that is constantly in continuous motion. Therefore, working capital can be classified into working capital and circulation funds, that is, according to the spheres of turnover.

Production circulating assets are objects of labor that are consumed during one production cycle and fully transfer their value to finished products.

Circulation funds are the funds of an enterprise that are associated with servicing the process of circulation of goods (for example, finished products).

The working capital of an enterprise includes the funds necessary for the enterprise to create inventories in warehouses and in production, for settlements with suppliers, the budget, for paying wages, etc.

Composition and structure of working capital:

1. Working capital assets (Rated working capital):

Productive reserves

Unfinished production

Future expenses

Finished products in stock

2. Funds of circulation (non-standardized working capital):

Goods shipped and on the way

Cash: funds in settlements and on the current account

Accounts receivable

At a manufacturing enterprise, there are three types of stocks of inventory items: production stocks, work in progress, stocks of finished products. Inventories include: raw materials, basic materials, purchased semi-finished products, auxiliary materials, fuel, fuel and containers. Work in progress refers to those products that at the time of calculation are at any stage of manufacture. Inventories of finished goods include the cost of goods finished and ready for sale, as well as the balance of finished goods in the warehouse.

According to the sources of formation, working capital is divided into own and borrowed. The ratio of borrowed and own funds is a very important section of the economic work of the financial services of the enterprise.

The economic assessment of the state and turnover of working capital is characterized by the following indicators:

Kob \u003d Q / OCo,

where Q is the volume of products sold;

OSo - average balances of working capital.

The calculation of the average balance of working capital is carried out according to the formula for calculating the average chronological value.

2. Turnover in days (duration of one turnover) (To):

To \u003d Tp / Kob,

where Tp is the duration of the period.

The acceleration of turnover is accompanied by additional involvement of funds in turnover. The slowdown in turnover is accompanied by the diversion of funds from economic turnover, their relatively longer deadening in inventories, work in progress, finished products. Turnover indicators can be calculated both for the entire set of working capital, and for individual elements.

Enterprise workforce

Labor resources is a part of the population that has the necessary physical data, knowledge and skills in the relevant industry.

Personnel or labor resources of an enterprise is a set of employees of various professional and qualification groups employed at an enterprise and included in its payroll.

The personnel or personnel of the enterprise and its changes have certain quantitative, qualitative and structural characteristics, which can be measured with a lesser or greater degree of reliability and reflected in the following absolute and relative indicators:

payroll and attendance number of employees of the enterprise and its internal divisions, certain categories and groups on a certain date;
the average number of employees of the enterprise and its internal divisions for a certain period;
the share of employees of individual divisions in the total number of employees of the enterprise;
the growth rate of the number of employees of the enterprise for a certain period;
average category of workers of the enterprise;
the share of employees with higher or secondary specialized education in the total number of employees and employees of the enterprise;
average work experience in the specialty of managers and specialists of the enterprise;
staff turnover for the admission and dismissal of employees;
capital-labor ratio of workers and workers at the enterprise.

Analysis of labor resources is one of the main sections of the analysis of the enterprise.

The provision of an enterprise with labor resources is determined by comparing the actual number of employees by categories and professions with the planned (estimated) need, while it is necessary to analyze the qualitative composition by qualification.

Labor productivity. Labor productivity is understood as its effectiveness, or the ability of a person to produce a certain volume of output per unit of working time.

To assess labor productivity, the average annual, average daily output in value terms per one average employee or worker is used.

Particular indicators: the labor intensity of products (time spent on the production of a unit of output) of a certain type or the output of a certain type of product in kind in one man-day or man-hour.

The analysis of labor resources in enterprises must be considered in close connection with wages. Salary is a systematic remuneration of an employee established by agreement of the parties (not lower than the state minimum), which the employer is obliged to pay to him for the work performed under an employment contract at predetermined rates, norms, tariffs, taking into account his labor contribution.

Basic principles of wages:

providing enterprises with maximum independence in matters of organizing wages;
distribution in accordance with the results of labor, its quantity and quality;
material interest in high final results of labor and unlimited wages;
strengthening the social protection of employees;
improving the ratio of wages for certain categories and professional groups;
outstripping growth rates of labor productivity over the growth of average wages.

Regulation of wages by the state is carried out both directly and indirectly. Direct regulation is the direct establishment of certain quantitative parameters that are mandatory for business entities (taxation rates, minimum wages, tariff categories and coefficients for public sector employees). Indirect regulation - periodic recommendations on the application of tariff rates in manufacturing sectors, on the organization of progressive forms and systems of remuneration, information on the level of wages in the sectors of the national economy, etc.

Distinguish between nominal and real wages. Nominal wages are the wages accrued and received by an employee for his work for a certain period. Real wages are the amount of goods and services that can be purchased with nominal wages.

The overall level of remuneration at the enterprise may depend on the following main factors:

the results of economic activity of the enterprise, the level of its profitability;
personnel policy of the enterprise;
the level of unemployment in the region, region, among workers of relevant specialties;
the influence of trade unions, competitors and the state.

The most important condition for increasing the efficiency of production is the faster growth of labor productivity compared to the growth of average wages.

According to the nature of participation in the production process, workers are divided into main (employed directly in the manufacture of the main product) and auxiliary (workers who create normal production conditions). The ratio between the main and auxiliary workers is analyzed, the trend of changing this ratio is established, and if it is not in favor of the main workers, then it is necessary to take measures to eliminate the negative trend.

The staff turnover rate is determined by dividing the number of employees of the enterprise (workshop) who left (fired) for a given period for reasons attributable to turnover (of their own free will, for violation of labor discipline), etc. reasons not caused by production or national needs, on the average number of employees for the same period (in percent).

The turnout rate is determined by the ratio of the turnout number of employees to the payroll number of employees in a given period. This coefficient is usually determined by individual departments of the shop, enterprise, and then calculated as a weighted average.

Human resource management includes the following steps:

1. Resource planning: developing a plan to meet future human resource needs. The planning process includes three steps:

Assessment of available resources;

Assessment of future needs;

Development of a program to meet future needs.

2. Recruitment. The recruitment consists in creating the necessary reserve of candidates for all positions and specialties, from which the organization selects the most suitable employees for it. This takes into account factors such as retirement, turnover, layoffs due to the expiration of the contract of employment, expansion of the scope of the organization. Recruitment is usually led from external and internal sources.

External recruitment tools include: publishing advertisements in newspapers and professional magazines, contacting employment agencies and management firms, sending contracted people to special courses at colleges. Most organizations prefer to recruit primarily within their organization. Promoting your employees is cheaper. In addition, it increases their interest, improves morale and strengthens the attachment of employees to the firm.

3. Selection. An objective decision on the choice, depending on the circumstances, may be based on the education of the candidate, the level of his professional skills, previous work experience, personal qualities.

4. Determining wages and benefits: Designing a wage and benefit structure to attract, hire and retain employees.

5. Career guidance and adaptation: the introduction of hired workers into the organization and its divisions, the development of employees' understanding of what the organization expects from them and what kind of work in it receives a well-deserved assessment.

6. Training. Training is the training of workers in skills to increase their productivity. The ultimate goal of training is to provide your organization with a sufficient number of people with the skills and abilities necessary to achieve the goals of the organization.

7. Assessment of labor activity: development of methods for assessing labor activity and bringing it to the attention of the employee. Basically, performance appraisal serves three purposes: administrative, informational, and motivational. Administrative functions: promotion, demotion, transfer, termination of the employment contract.

Information functions. Performance appraisal is also needed to inform people about their relative performance. In the proper setting of this matter, the worker will know not only whether he or she works well enough, but also what exactly is his strength or weakness and in what direction he can improve.

8. Promotion, demotion, transfer, dismissal.

9. Leadership training, promotion management: development of programs aimed at developing the abilities and improving the efficiency of the work of managerial personnel.

Enterprise financial resources

In the process of entrepreneurial activity, enterprises and organizations have economic ties with their counterparties: suppliers and buyers, partners in joint activities, associations and associations, financial and credit systems, as a result of which financial relations arise related to the organization of production and sales of products, the performance of work , provision of services, formation of financial resources, implementation of investment activities. The material basis of financial relations is money. However, a necessary condition for their occurrence is the real movement of funds, due to mutual settlements between economic entities, in the process of which centralized and decentralized funds of funds are created and used.

Enterprise finances are financial or monetary relations that arise in the process of forming fixed and working capital, enterprise cash funds and their use.

The organization of the finances of an enterprise is based on certain principles:

economic independence,
self-financing,
material liability,
interest in the results of activities,
formation of financial reserves.

The principle of economic independence assumes that the enterprise independently, regardless of the organizational and legal form of management, determines its economic activity, the direction of investment of funds in order to make a profit. In a market economy, the rights of enterprises in the field of commercial activities, investments, both short-term and long-term, have significantly expanded. The market stimulates enterprises to search for more and more new areas of capital investment and the creation of flexible industries that meet consumer demand. However, one cannot speak of complete economic independence.

The state regulates certain aspects of the activities of enterprises. Thus, the relationship of enterprises with budgets of different levels, extra-budgetary funds is regulated by law, the state determines the depreciation policy.

The principle of self-financing means full payback of costs for the production and sale of products, investment in the development of production at the expense of own funds and, if necessary, bank and commercial loans. The implementation of this principle is one of the main conditions for entrepreneurial activity, which ensures the competitiveness of the enterprise. In developed market countries, at enterprises with a high level of self-financing, the share of own funds reaches even more than a percent. The main own sources of financing for enterprises in the Russian Federation include: depreciation, profit, deductions to the repair fund. But the total amount of own funds of enterprises is insufficient for the implementation of serious investment programs. At present, not all enterprises and organizations are able to fully implement this principle. Enterprises and organizations in a number of sectors of the national economy, producing products and providing services necessary for the consumer, for objective reasons, cannot ensure its sufficient profitability. These include individual enterprises of urban passenger transport, housing and communal services, agriculture, the defense industry, and extractive industries. Such enterprises receive allocations from the budget on different terms.

The principle of liability means the existence of a certain system of responsibility for the conduct and results of economic activity. The financial methods for implementing this principle are different for individual enterprises, their managers and employees of the enterprise. In accordance with Russian legislation, enterprises that violate contractual obligations (terms, product quality), settlement discipline, allow untimely repayment of short-term and long-term loans, redemption of bills, violation of tax laws, pay penalties, forfeits, fines. In case of inefficient activity, the bankruptcy procedure may be applied to the enterprise. For the heads of the enterprise, the principle of liability is implemented through a system of fines in cases of violation of tax laws by the enterprise. A system of fines, deprivation of bonuses, dismissal from work in cases of violation of labor discipline, marriage is applied to individual employees of the enterprise.

The principle of interest in the results of activities is due to the main goal of entrepreneurial activity - making a profit. The interest in the results of economic activity is equally inherent in the employees of the enterprise, the enterprise itself and the state as a whole. At the level of individual employees, the implementation of this principle should be ensured by decent wages, at the expense of the wage fund and profits directed to consumption in the form of bonuses, remuneration based on the results of work for the year, remuneration for seniority, material assistance and other incentive payments, as well as payments to employees of the enterprise interest on bonds and dividends on shares. For an enterprise, this principle can be implemented with the implementation of an optimal tax policy by the state and the observance of economically justified proportions in the distribution of net profit to the consumption fund and the accumulation fund. The interests of the state are ensured by the profitable activities of enterprises.

The principle of providing financial reserves is due to the need to form financial reserves that ensure entrepreneurial activity, which is associated with risk due to possible fluctuations in market conditions. In a market economy, the consequences of the risk fall directly on the entrepreneur, who independently makes decisions, implements the developed programs with the risk of non-return of invested funds. The financial investments of an enterprise are also associated with the risk of receiving an insufficient percentage of income compared to inflation rates or more profitable areas of capital investment. Finally, there may be direct miscalculations in the development of the production program.

Financial reserves can be formed by enterprises of all organizational and legal forms of ownership from net profit, after paying taxes and other obligatory payments to the budget. It is advisable to keep the funds allocated to the financial reserve in a liquid form so that they generate income and, if necessary, can be easily converted into cash capital.

- this is a set of own cash income and receipts from outside, intended to fulfill the financial obligations of the enterprise, financing current costs and costs associated with the development of production.

Capital - part of the financial resources invested in production and generating income at the end of the turnover. Otherwise, capital appears as a transformed form of financial resources.

Sources of formation of financial resources:

a) own (internal):

Profit from core business;

Profit from other activities;

Proceeds from the sale of retired property, minus the costs of its sale;

Depreciation deductions;

b) attracted on different terms (external):

Own attracted;

Borrowed funds;

Arriving in the order of redistribution;

Budget appropriations.

It should be remembered that not all profit remains at the disposal of the enterprise, part of it in the form of taxes and other tax payments goes to the budget. The profit remaining at the disposal of the enterprise is distributed for the purposes of accumulation and consumption. The profit allocated for accumulation is used for the development of production and contributes to the growth of the property of the enterprise. Profit directed to consumption is used to solve social problems.

Depreciation deductions - a monetary expression of the cost of depreciation of fixed assets and intangible assets. They are of a dual nature, as they are included in the cost of production and, as part of the proceeds from the sale of products, are transferred to the settlement account of the enterprise, becoming an internal source of financing for both simple and expanded reproduction.

Own attracted resources are the result of the investment of external investors as entrepreneurial capital.

Entrepreneurial capital is capital invested in the authorized capital of another enterprise for the purpose of making profit or participating in the management of the enterprise.

Loan capital (borrowed funds) is transferred to the enterprise for temporary use on the terms of payment and repayment in the form of bank loans issued for different periods, funds of other enterprises in the form of promissory notes, bonded loans.

Funds mobilized in the financial market include: funds from the sale of own shares, bonds, and other types of securities.

Funds received in the order of redistribution consist of:

insurance indemnity for our blunted risks;
financial resources coming from concerns, associations, parent companies;
dividends and interest on securities of other issuers;
budget subsidies.

Budget allocations can be used both on a non-refundable and reimbursable basis. As a rule, they are allocated to finance government orders, individual investment programs, or as short-term state support for enterprises whose production is of national importance.

Financial resources are used by the enterprise in the process of production and investment activities. They are in constant motion and arrive in cash only in the form of cash balances on the current account in a commercial bank and the cash desk of the enterprise.

Source - Enterprise Economics: textbook / I. S. Bolshukhina; under total ed. V.V. Kuznetsova. - Ulyanovsk: UlGTU, 2007. - 118 p.

Labor resources is a part of the population with the necessary physical data, knowledge and skills in the relevant industry.

Personnel or labor resources of an enterprise is a set of employees of various professional and qualification groups employed at an enterprise and included in its payroll.

The staffing or personnel of the enterprise and its changes have certain quantitative, qualitative and structural characteristics, which can be measured with a lesser or greater degree of reliability and reflected in the following absolute and relative indicators:

list and attendance number of employees of the enterprise and its internal divisions, certain categories and groups on a certain date;

the average number of employees of the enterprise and its internal divisions for a certain period;

the share of employees of individual divisions in the total number of employees of the enterprise;

the growth rate of the number of employees of the enterprise for a certain period;

average category of workers of the enterprise;

the share of employees with higher or secondary specialized education in the total number of employees and employees of the enterprise;

average work experience in the specialty of managers and specialists of the enterprise;

staff turnover for the admission and dismissal of employees;

capital-labor ratio of workers and workers at the enterprise.

Human resource management includes the following steps:

1. Resource planning: developing a plan to meet future human resource needs. The planning process includes three steps:

Assessment of available resources;

Assessment of future needs;

Development of a program to meet future needs.

4. Determining wages and benefits: Designing a wage and benefit structure to attract, hire and retain employees.

8. Promotion, demotion, transfer, dismissal.

9. Leadership training, promotion management: development of programs aimed at developing the abilities and improving the efficiency of the work of managerial personnel.

Fixed assets - these are material values (resources, means of labor) that are repeatedly involved in the production process, do not change their natural-material form and transfer their value to finished products in parts as they wear out.

According to the functional purpose, the fixed assets of the enterprise are divided into production and non-production.

Production assets are directly or indirectly related to the production of products. Non-productive funds serve to meet the cultural and everyday needs of workers.

According to the current species classification, the main production assets of industrial enterprises are divided into the following groups:

buildings, structures;

transmission devices;

machines and equipment, including power machines and equipment, working machines and equipment, measuring and control instruments and devices and laboratory equipment, computers, other machines and equipment;

tools and fixtures that serve more than a year and cost more than ten thousand rubles apiece (tools and inventory that serve less than a year or cost less than ten thousand rubles a piece are classified as working capital as low-value and wearing out quickly);

production and household inventory.

Financial resources of enterprises - this is a set of own cash income and receipts from outside, intended to fulfill the financial obligations of the enterprise, financing current costs and costs associated with the development of production.

Capital - part of the financial resources invested in production and generating income at the end of the turnover. Otherwise, capital appears as a converted form of financial resources.

Sources of formation of financial resources:

a) own (internal):

Profit from core business;

Profit from other activities;

Proceeds from the sale of retired property, minus the costs of its sale;

Depreciation deductions;

b) attracted on different terms (external):

Own attracted;

Borrowed funds;

Arriving in the order of redistribution;

Budget appropriations.

American NGOs have very significant resources and are also highly diversified in their sources of budget revenues. Let's consider them in order. Property resources include buildings, structures, equipment, raw materials, materials, vehicles, financial assets (securities, bank deposits, free cash) and intangible assets (patents, licenses, rights, etc.).
Labor resources unite full-time and non-staff employees of NGOs, volunteers who perform labor duties on a paid and unpaid basis. The specifics of the functioning of NCOs is reflected in the characteristics of their labor resources. The socially significant goals of their activities and restrictions on the distribution of income place special demands on the employed personnel. First of all, this is a commitment to non-profitable goals of activity, the assessment of remuneration for work is far from only from a material point of view. According to American scientists W. Baumol and W. Bowen, work in NPOs is distinguished by a higher degree of moral satisfaction than in other industries. Scientists call this "psychic income".
The priority given to non-commercial purposes is also reflected in the lower wages in NPOs compared to those available in commercial enterprises and state institutions. For the state, the relatively low costs of services provided by NPOs are of considerable importance. Low average wage rates for NPO workers in the United States compared to those available in state institutions (in NPOs they are on average 65% of the salaries of civil servants) allow the state and local governments to save on costs when implementing a public project.
By financing the activities of NGOs on a contract basis and exempting charitable missions from taxes, the state thereby contributes to an increase in the amount of funds raised to pay for socially significant areas of non-profit activities. The realization of this benefit is evidenced not only by the exemption of NPOs from taxes on income and sales, but also by the willingness with which the US authorities provide
NPOs soft loans, interest subsidies, loan guarantees from commercial banks, free time on public television to advertise community services, and willingly contracting them to run government programs.
Volunteers also make a significant contribution to the creation of public goods. In the US, they are involved in contract work with state and local governments, making up at least 20% of the population. Volunteering is a system of labor relations built using the mechanism of non-material incentives and pursuing charitable and other socially useful goals.
Forms of interaction between government employees and volunteers in the United States can be different. Three types of activity most often practiced can be distinguished: a) volunteer work of citizens in the system of government bodies of their own choice for a symbolic reward; b) volunteer work of public officials, but without compensation; c) Volunteer unpaid work in school districts, criminal justice agencies, and welfare agencies.
There are a number of methods of non-material incentives for volunteers: practical, informational and privileged. The first group of incentive methods includes providing volunteers with the opportunity to gain experience in various areas, as well as additional knowledge, skills, etc. The second group of incentive instruments involves access to information sources and materials, such as new technologies, research and development, etc. The third group of methods provides volunteers with the opportunity to obtain a number of personal privileges, such as the right to use the services of NGOs for free, the primary right to receive support from state authorities. Finally, in the United States, the work of a volunteer is taken into account when determining seniority, as well as paid work in an enterprise or institution.
In the structure of funding sources for NGOs, own and borrowed sources of income are distinguished. Own budgetary sources include income from own and commercial activities, loans, shares and bonds. In the United States, the funds raised involve financing both individuals and legal entities. The attracted sources include grants, membership fees, reserve contributions, borrowed funds (loans), charitable and sponsorship funds.
The practice of direct budgetary subsidies to NGOs through aid has been replaced by a system of contracts over the past 10-15 years. By the end of the XX century. in the United States, NPOs providing social, employment, and training services accounted for 55% and 30% of federal appropriations, respectively, of total NPO programs. And the total amount of grants given to NGOs for the implementation of federal programs amounted to 32% of their total income.
Appropriations from the US federal government and deductions from special off-budget funds for the development of the non-profit sector are distributed by state governments to local governments. The latter have the right to determine the directions of expenditures and the range of involved NGOs.
In recent years, the US NS has outperformed these sectors in Germany, the Netherlands, Sweden, France, and the UK in terms of financial self-sufficiency. Since the last third of the XX century. there was a reduction in the amount of financial resources allocated by the US government and private foundations for the implementation of NPO programs, but in their budget revenues the share of the sale of services on the market increased. Accordingly, the income structure of the sector as a whole changed: in 1977, the share of the state in its budget revenues was 29.6%, private funds, corporations and individuals - 26.7%, and the share of income from their own commercial activities - 36.4%; in 2002 - 12.9, 30.5 and 56.6% respectively.

What is the difference between costs, expenses and costs? The principle of material interest, the objective necessity of which is dictated by the main goal of entrepreneurial activity - making a profit. stimulate the emergence of new opportunities

Fixed assets (funds) of the enterprise

Current assets of the enterprise

Enterprise workforce

Enterprise financial resources

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