Theme №2. Enterprise as object of managing

1. Entrepreneurship: essence, types, principals. Peculiarities of the entrepreneurship in Kazakhstan

2. Types and forms of entrepreneurship

3. Characteristics, objectives and functions of the company

4. Types of enterprise

Tasks:

1. Discussion of the questions;

2. Work with the glossary;

3. Questions for discussion:

• What does represent the enterprise as the independent managing subject?

• Call the main tasks and functions of the enterprise.

• Call types of the enterprises for forms of ownership.

• Call types of the enterprises for organizational and legal forms.

• What is structure of the enterprise?

• Call the concept and attribute of bankruptcy.

• What does represent rehabilitation procedure of enterprise?

• What is the sanitation?

1. Creation of structural and logical schemes:

• «The organizational - legal forms of the enterprise»

• «Three aspects of entrepreneurship: as economic category, as economic methods and as economic thinking type»

5. Essay writing on the theme: «Development of small and medium business in the Republic of Kazakhstan: achievements and barriers»

Form of activity: practical work, discussion, independent activity, research activity.

Methodical instructions: Preparation for performance of tasks should be began with studying of recommended literature. To study essence of the enterprise, its task and function, to define the basic principles of functioning and types of the enterprises, to familiarize with concept of bankruptcy. Studying of a material should be accompanied by consideration of the Civil Code of Republic of Kazakhstan, Law of Republic of Kazakhstan «About bankruptcy».

Basic literature: 1,2,3,4,5,6,7,8,9.

Additional literature: 10,11,12,13,14,15,16.

Periodicals: 17-60

Internet sources and the optional list of electronic sources: 1-6

Theme №3. Fixed assets

1. The economic substance of the underlying assets (capital), their composition and structure

2. Accounting and valuation of fixed assets

3. Form of reproduction and improvement of fixed assets

4. Indicators of fixed capital

Tasks:

1. Discussion of the questions;

2. Work with the glossary;

3. Questions for discussion:

• What are the fixed assets of the enterprise, their structure and contents?

• What are role of fixed assets at expanded reproduction?

• What do represent wear and amortization of fixed assets?

• Call the methods of an assessment of fixed assets in tax accounting.

• Call the methods of charge of amortization.

• Tell about amortization policy of Republic of Kazakhstan in the conditions of formation of the market relations.

• Call indicators of use of the fixed assets.

4. Tasks.

Task 1. Number of fixed assets for the beginning period is 420 machines. On July 1, 72 machines of the same name are established. On September 1 left 5 machines. There are 112 days off and holidays in year, an operating mode is two-shift, for 8 hours everyone. The regulated equipment downtimes are 3 % of regime fund of time. Progressive standard of productivity of the machine are 150 details in hour. The planned volume of output are 210,5 million details, the actual release – 226,7 million details. Calculate capacity of production, planned and actual efficiency of capacity.

Task 2. Volume of release are 45 million tenge, cost of fixed assets for the beginning of year are 25 million tenge. In March, it was entered fixed assets on 2,5 million tenge, in September left fixed assets on 1,2 million tenge. Define a capital intensity and capital productivity.

Task 3. Mid-annual cost of fixed assets are 9 million tenge, quantity of production made in reporting year are 15 million tenge, production on one worker 4000 tenge. It will be planning to increase output by 0,3 million tenge and production development on one worker on 400 tenge. Define growth of a fund endowment of labour at the enterprise.