Non-manufacturing sphere- the service sector, as well as the service process is organized in order to meet the demand of the population for these services. Functions of the non-production sphere:
1. Distribution and exchange of services.
2. Consumer services.
3. Public health protection.
4. Enlightenment.
5. Management and protection of public order.
The structure of the non-production sphere consists of the following
industries:
1. Public administration.
2. Science and scientific service.
3. Finance and credit, insurance and pension services
4. Housing and communal services.
5. Household service.
6. Health care, physical education and sports.
7. Social security.
8. Public education.
9. Culture and art.
10. Trade and catering.
11. Transport and communications.
12. Environmental activities.
general characteristics non-produced services spheres:
1. Uniform social orientation of services.
2. Historical commonality of the emergence and development of services.
3. The similarity of the conditions for the production and consumption of services.
4. The similarity of services in terms of the possibility of their storage and transportation.
5. Similarity of services in relation to their relationship with the manufacturer.
6. Similarity of services in relation to the breadth of quantitative characteristics.
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General characteristic services non-productive spheres. non-production sphere – sphere application of labor in which, within the framework of production relations, both tangible and intangible services... -
General characteristic services non-productive spheres. non-production sphere – sphere application of labor in which, within the framework of production relations, both tangible and intangible services... -
Structure and functions non-productive spheres. General characteristic services non-productive spheres.
non-production sphere – sphere -
Structure and functions non-productive spheres. General characteristic services non-productive spheres.
non-production sphere – sphere application of labor, in which, within the framework of industrial relations, n. -
Structure and functions non-productive spheres. General characteristic services non-productive spheres. -
Structure and functions non-productive spheres. General characteristic services non-productive spheres. -
Structure and functions non-productive spheres. General characteristic services non-productive spheres.
non-production sphere – sphere application of labor, in which, within the framework of industrial relations, n. -
Structure and functions non-productive spheres. General characteristic services non-productive spheres.
non-production sphere – sphere application of labor, in which, within the framework of industrial relations, n. -
Its elements structure and functions.
All services sphere and were associated services. H. Service location in sphere non-productive sphere. -
Its elements structure and functions.
All services initially related to material sphere and were associated services. H. Service location in sphere material production and non-productive sphere.
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In the current classification of industries National economy The sphere of material production includes all types of activities that create material wealth. Types of activity in which material goods are not created form in their totality a non-productive sphere of activity. In other words, the sphere of material production includes industries in which labor costs are reflected in material goods, other activities in the process of which material goods are not created, belong to the non-productive sphere of activity.
The non-production sphere has its own specific relations arising from the characteristics of the industries of this sphere, the nature social labor in them. In material production, economic relations mediate the process of man's transforming influence on the substances and forces of nature. In the non-productive sphere, economic relations arise not about the impact on the substances of nature, but about the impact on the person and society, labor is not directly production and most often has the character of a service. At the same time, it is possible that the result of labor in the non-productive sphere can appear in the form of a thing, for example, an artist's picture. The specificity of the non-productive sphere is that the result of labor, acting as a service, is consumed in the process of production itself, that is, the process of production and consumption coincide in time. For example, the services of a singer, lecturer.
Thus, the non-productive sphere should be understood as a set of industries and activities that are not involved in the creation of material wealth, whose activities are aimed directly at a person or at transforming social conditions, in which it exists, and is mediated by economic relations regarding the provision of various services to meet national and personal needs, as well as to service the movement of a material product.
The scale of activity in the non-productive sphere is characterized by a number of indicators, including the volume of government spending on social and cultural events.
The amount of funds allocated to the non-productive sectors is determined by the needs of society in the results of their activities, as well as by the national income generated. However, at present it largely depends on the state of the state budget, the ongoing financial policy. The residual principle of financing social and cultural events that has prevailed for decades, and which has long since proved its inconsistency, is still in effect today. At the same time, we must not forget that non-productive industries have an active influence on material production, ensuring the reproduction of the labor force.
Therefore, the state is taking measures aimed at the development of the non-productive sphere, the social orientation of the adopted state budgets of the Republic of Belarus is being strengthened.
The services of non-manufacturing industries can be free or paid (in whole or in part). Public services paid by the state are mostly free. The source of ensuring the production of demons paid services is the state budget.
However, in the context of a shortage of public funds due to the budget deficit, paid services are increasingly developing, which determine specific methods of managing the economy and forms of financial relations.
To identify the features of the finance of the non-productive sphere, it is advisable to classify the enterprises, institutions, and organizations included in it, taking into account the nature of their activities, methods of organizing management and financing.
The first group can include industries that are very close to material production. They carry out their activities on the principles of self-financing and self-financing, guided by the law "On the enterprise". The services of these industries are provided for a fee. The source of covering the costs of their production is the proceeds from the sale of services, i.e., consumer funds. Finances are organized in them, as in enterprises of material production.
The second group of institutions includes sectors that are on incomplete cost accounting, that is, those that have some income and receive funds from the budget in the form of direct financing or subsidies (mixed financing). Their services are partly free.
The third group of institutions includes industries and institutions maintained at the expense of the budget. The services they provide are free of charge, the source of their funding is the state budget.
Thus, the production of services in institutions of the non-productive sphere is accompanied by the formation, distribution and use of monetary funds, specific financial relations. And under the finance of the non-productive sphere, one should understand the totality of monetary relations that mediate the movement of funds of funds resulting from the redistribution of the national income created in the branches of material production in order to create intangible benefits and services.
The following groups of financial relations in the non-production sphere are distinguished:
between the non-manufacturing sector and the state budget. In industries that organize their activities on the principles of self-financing, these relations develop with regard to the payment of appropriate payments to the budget. In industries functioning at the expense of budget funds, relations are usually one-sided and arise regarding the provision of budget financing to the industry. However, in cases where the industry has income from economic or commercial activities, they acquire a two-way character: financial relations appear related to the payment of mandatory payments to the budget;
between managers of budgetary loans regarding the distribution of budgetary resources. These relationships are multi-stage and are determined by the financial management system of the industry;
between the parent organization and subordinate institutions regarding the centralization of part of the financial resources and their redistribution; between organizations, industry institutions and their structural divisions regarding the formation of financial resources, their distribution and use;
between organizations, institutions of the non-productive sphere and enterprises in the sphere of material production regarding payment for acquired material assets; between organizations, institutions of the non-productive sphere regarding payment for the services provided;
between an organization, an institution in the non-productive sphere and a team of employees regarding the payment of wages, bonuses, incentives; between organizations, institutions of the non-productive sphere and consumers of services: the population - regarding the payment of the cost of these services; other enterprises, organizations, institutions in the sphere of material production and the non-material sphere - regarding the transfer of funds for services rendered under contracts;
between organizations, institutions of the non-productive sphere and legal entities and individuals regarding the provision of financial assistance and voluntary contributions and donations;
between organizations, institutions of the non-productive sphere, various public funds regarding the transfer of funds from these funds;
between organizations, institutions of the non-productive sphere and extra-budgetary funds regarding the payment of mandatory payments to these funds, in appropriate cases.
The listed financial relations mediate the formation, distribution and use of the following monetary funds: the financial resources fund of the industry, the capital investment fund, the single fund of the financial resources of the institution, the fund for the reimbursement of material costs, the fund for the production and social development of the institution, the fund for material incentives.
Common to these relations is their absence in the process of primary distribution and formation of primary incomes and funds.
Since the process of production and consumption of services coincides in time, the funds formed in this case become finite in the process of fund formation and stop their movement. The resources of these funds either go into the sphere of personal consumption in the form of wages, stipends, etc., or form the proceeds of enterprises whose products are purchased to form the material and technical base of institutions in the non-productive sphere. From this follow the following features finance in non-manufacturing sectors:
Financial relations accompany the movement of funds of funds formed in the course of the redistribution of national income. Since national income and primary incomes are not created in all sectors of this sphere, finance covers the sphere of redistributive relations, determines the volume of secondary incomes, receipts, their distribution and use;
The source of covering costs in the non-productive sphere, as a rule, is the national income created by workers in material production. It serves as the basis for ensuring the functioning of non-productive sectors; the possibility and scale of expansion and development of the non-productive sector as a whole depend on its size. Therefore, the scope of financial relations associated with the formation, distribution and use of the fund of financial resources for the development of non-productive sectors is limited by the size of the national income created in the sectors of material production, and in particular by its share that is directed to consumption;
Since the state budget is the main source of financing for non-productive sectors, financial relations arise mainly between the state and institutions of the non-productive sector;
Most enterprises and non-production institutions are subordinate to local authorities (the entire grassroots network of preschool institutions, schools, hospitals, libraries, utilities, household organizations, etc.). In this regard, financial relations mediate the movement of funds at two levels: departmental and territorial, which is reflected in sectoral financial plans and local budgets;
In the context of the development of market relations, as well as the budget deficit, the sphere of paid services is developing, provided by institutions and organizations in the non-productive sphere, extra-budgetary sources of financing are attracted. This significantly expands the scope of financial relations, including in it relations regarding the formation, distribution and use of monetary funds formed at the expense of extrabudgetary funds;
In the cost structure of institutions in the non-productive sector, a high share is occupied by wages (for a number of industries it reaches 60-80%), since workers in the non-productive sector have a low capital-labor ratio and high labor intensity.
The scale of activity of the non-productive sphere depends mainly on the volume of state expenditures for the purposes of this sphere of the national economy.
Enterprises, institutions and organizations of the non-productive sphere provide a variety of services - managerial, social, for the defense of the country, protection of public order, etc.
Previously, almost all expenses of these enterprises, institutions and organizations were financed from the budget, and services were provided to consumers free of charge. And in last years in the context of the transitional economy, due to the need to improve the quality of services provided to the population of the republic, a transition began to new financial relations between citizens and the above-mentioned enterprises and organizations. Paid services began to occupy an increasing place in them. The list of their sources of financial resources has expanded.
The sources of formation of financial resources of these business entities depend on: the type of services provided, the nature (paid, partially paid or free) of their provision.
Services are provided free of charge in the areas government controlled and defense of the country. These services are provided to society as a whole. The only source of financing for these sectors of the national economy is the state budget. The state determines the amount of financing of these costs, the level of remuneration of civil servants and military personnel. In order for them to professionally fulfill their duties in the service, the state is obliged to provide decent living conditions for workers in these sectors of society.
The main place in defense spending is occupied by: providing defense structures with military equipment; the current maintenance of the army; financing of military research and development work; construction of military installations; payment of pensions to military personnel and other expenses.
Services in the field of culture, art, jurisprudence are now provided in the Republic of Belarus to their consumers only on a paid basis. So, for example, they include: services of entertainment organizations (theaters, cinemas, cinema and concert halls); work of exhibitions, a notary, advocacy, etc. The state provides them with funds only occasionally in the form of subsidies.
Social and cultural services are provided both on a paid basis and free of charge. These services occupy a predominant place in the system of non-commercial activities (education, health care, preschool institutions). AT former USSR the entire education system was practically state-owned.
Currently, a multi-level financing system is being introduced in the republic: high school, which combines the funds of the budget, non-budgetary funds and the population. Medical care for citizens is also increasingly becoming paid.
The specific composition of the financial resources that are directed to meet socio-cultural needs depends on the nature of the needs themselves. They can be grouped into three groups:
The needs, the satisfaction of which is guaranteed by the Constitution of the Republic, are of great importance for the whole society and do not depend on the level of income received by each citizen (an example of such needs can be the need of citizens to receive primary and secondary education). The costs of financing these needs are covered by national financial resources allocated from budgetary and extrabudgetary funds.
Needs that are of a socially significant nature (the minimum level of medical care for the population, the average level of education, the established norm of social security for citizens, etc.) but which, due to the limited state resources, are covered by the state only partially within the required limit. In addition to the state budget, the sources of their satisfaction are the funds of the state budget, the population, and other sources.
The individual needs of citizens that are related to their recreation and health care, housing, and other sources of satisfaction of these needs are the financial resources of enterprises, organizations and the population.
Services of a socio-cultural nature provided by relevant institutions and organizations are financed in a transitional economy from a variety of sources.
Knowledge of the features of finance in the non-productive sphere allows them to be properly organized in the conditions of the formation and development of market relations in the Republic of Belarus.
2. Features of budget planning and financing in the non-production sphere
Most of the institutions and organizations of the non-productive sphere are on budget financing. Estimated budget financing is a method of providing budget funds to business entities for organizing their activities.
In general, the formation and use of financial resources at enterprises, in institutions of the non-productive sphere, depending on the methods of management, is carried out in two ways:
1. On the basis of estimated financing;
2. Based on self-sufficiency and self-financing.
With estimated financing, services are provided to consumers free of charge. The main sources of formation of financial resources of such enterprises are budgetary funds. Along with budgetary funds, these business entities also use other types of cash receipts, which are reflected in the estimate of income and expenses.
Full self-sufficiency and self-financing is carried out at those enterprises that reimburse their expenses from the proceeds from the sale of intangible goods and services. It could be some educational establishments, separate medical institutions, temporary enterprises, etc.
The basis for budget financing is the estimate. Moreover, institutions and organizations financed only at the expense of budgetary funds draw up cost estimates. And organizations and institutions that, in addition to budget allocations, provide their needs with other types of financial resources, develop estimates of income and expenses.
The main difference between the estimates and the financial plans of enterprises of material production is that the costs are substantiated in more detail, and incomes are reflected only in the context of various sources.
Because in modern conditions enterprises of the non-productive sphere actively use paid services, then in most of these farms they make estimates of income and expenses. They use control figures and economic standards as inputs.
Target figures are not prescriptive and reflect the final results of the activities of institutions for the provision of various types of services. They are brought to the attention of institutions as those guidelines that should ensure the movement of an appropriate level of service for the population, the provision of socially guaranteed benefits to citizens. Target figures can include various indicators:
The number and composition of the population served by the institution.
The volume and quality of services performed by the institution (for example, the number of patients admitted to polyclinics, the number of school graduates, etc.).
Indicators of technical equipment of institutions and organizations and their provision with transport.
Indicators of social development of labor collectives of the relevant institutions.
Economic standards used in financial planning, include in its composition the following standards: budgetary financing of the existing institution; payroll formation; formation of a fund for industrial and social development; formation of a fund of foreign exchange deductions at the expense of foreign exchange earnings.
The value of the standard of budget financing is determined taking into account reasonable social standards and norms, the increase in the needs of the population in the appropriate type of social services and should ensure the reimbursement of material and equivalent costs: the formation of funds for the payment of wages; create the necessary material and technical base; social development and material stimulation of the labor collective.
The norms of budget financing of costs serve as the basis for calculating the total amount of financial resources necessary to ensure the tone of the institution's activities, which is associated with the provision of free services to the population and legal entities.
In addition to the target figures and economic standards, institutions and organizations in the non-productive sector can receive a state order for the commissioning of new capacities and facilities through centralized capital investments.
Based on the target figures, economic standards and government orders, institutions and organizations in the non-productive sector do everything necessary calculations and prepare an estimate of expenses and income. The estimate is subject to review and approval by the labor collective.
The first section of the budget includes:
a) costs, material and equivalent costs; salary fund; production and social development fund; financial incentive fund; other funds and reserves;
b) by income: financing from the budget; provision of services under contracts with organizations and enterprises; other supply; income from the rental of premises and equipment.
The summary of expenses and incomes in the estimate is given on an annualized basis with a quarterly breakdown. For all sections of the estimate, the planned and reporting data of the current year are given, allowing them to be compared with the indicators of the planned year.
Thus, the restructuring of the financial mechanism of the non-productive sphere in the context of the transition to market methods of management is an objective necessity. The active introduction of commodity-money relations in this area contributes to a more complete and high-quality satisfaction of the population in the services of institutions and organizations of the non-productive sector, to an increase in the material well-being of the teams providing services.
The improvement of the financial and economic mechanism of the non-productive sphere began with health care, cultural institutions, and some types of educational institutions. It is impossible to implement simultaneously the tasks set in all sectors of the non-productive sphere for a number of objective reasons. However, the first step was taken towards the development of commodity-money relations in the non-productive sphere, the sphere of financial relations expanded, and the opportunity was provided for institutions to form their own, extra-budgetary funds. Thus, it became possible in the sectors of the socio-cultural sphere to combine budget financing with the development of paid services and the performance of work under contracts with enterprises and organizations on a paid basis.
Currently, the financial resources of socio-cultural institutions are formed from the following sources: budget funds and extra-budgetary funds.
At the expense of the budget, the activities of institutions providing free services are financed in accordance with the indicators of socio-economic development plans. Moreover, it is not allowed to replace free services with paid ones (meaning their optimal combination).
The volume of budget allocations is determined according to the standard of budget financing, which is set according to the indicator that best characterizes the end result of the institution's activities (the number of students in schools, the number of patients treated in hospitals, the number of children in preschool institutions, the number of medical visits to polyclinics, etc.) , i.e. the amount of funding is made dependent on the results of the work of the institution, organization. The standard performs the function of the price of the services provided by the institution, and should cover the costs of providing this type of service, i.e., ensure the reimbursement of material and equivalent costs, the formation of funds for the payment of wages, the creation of a material and technical base, as well as social development and financial incentives for the team. Thus, budget appropriations have ceased to be the usual reimbursement of costs according to the estimate of the institution, since their amount is determined not by the costs according to the estimate, but by the price of the services provided, evaluated according to established standards.
Extra-budgetary resources of an institution, organization of the non-productive sphere are formed from their own and equivalent funds, as well as attracted funds. Own funds include funds received from the provision of paid services to the population, the performance of work under contracts with enterprises, organizations, the fulfillment of social orders, proceeds from the sale of products, bank interest for the use of temporarily free funds of the organization, etc.
Summing up, we can say that in the context of the transition to market methods of management, there is a process of improving the financial relations of enterprises, institutions and organizations in the non-productive sphere.
First, their independence in the use of the material, labor and a significant part of the financial resources at their disposal is expanding. For example, these enterprises received the right to exchange, lease or sell buildings, structures, vehicles, inventory and other material assets to other enterprises and organizations.
Secondly, many of these business entities are being transferred to paid funding sources.
Thirdly, tariffs for the services rendered are being reviewed so that they ensure their self-sufficiency and self-financing to a greater extent.
Fourthly, there is a reasonable combination in the activities of the non-productive sector of budget financing and paid services.
Fifth, the system of budgetary financing of enterprises, institutions and organizations in this sector of the economy is being radically restructured - planning and financing of expenses for their maintenance, depending on the level achieved, are being replaced with a transition to the standard method of covering costs. The state introduces such a financing mechanism when the needs of the above-mentioned enterprises and organizations are financed from the budget on the basis of standards determined on the basis of one inhabitant or other indicators. The very size of budget financing becomes dependent on the effectiveness of the work of the relevant institutions and organizations.
Sixth, the use of various systems of material incentives at these enterprises. All of them are designed to establish the dependence of the amount of material incentives on the final results of the work of labor collectives.
In recent years, the rights of enterprises, organizations and institutions of non-production profile in the field of remuneration of their employees have been significantly expanded.
They were given the right to set their own salaries.
They have been granted the right to establish differentiated bonuses for their employees for high creative and production achievements in work at the expense and within the payroll. Allowances can be reduced or completely canceled if the quality of work deteriorates.
They were allowed to set additional payments to employees for combining professions, expanding service areas or increasing the volume of work.
4. Universities received the right to keep all foreign exchange earnings.
Thus, knowledge of the peculiarities of finance in the non-productive sphere allows them to be properly organized in the conditions of the formation and development of market relations in the republic.
Under the non-productive sphere, it is customary to understand the totality of industries and activities related to servicing the national and socio-cultural needs of society and specific citizens. The finances of this sphere are relations that arise in connection with the formation of monetary incomes from the subjects of the non-productive sphere, their use in order to fulfill their functions.
Services provided by non-manufacturing entities may be paid, free or partially paid by consumers. The concept of "free" should be understood in the sense that they are free for the consumer, but not for the manufacturer. The one who provides such services necessarily bears the corresponding costs. Thus, the sources of formation of financial resources for these entities depend, on the one hand, on the type of services provided, on the other hand, on the nature of their provision.
The non-productive sphere can be divided into entities whose activities are based on the principles of self-financing, and entities operating at the expense of budget funds, as well as entities that are partly on budget financing, but also have their own sources of income.
Funds from all sources received on the accounts of such institutions form a fund of financial resources, which is used to pay wages, reimburse material and equivalent costs, for other purposes permitted by law.
The primary source of formation of financial resources of institutions of the non-productive sphere is the budget and off-budget funds.
Thus, in the system of financial relations, institutions of the non-productive sphere occupy a special place. First of all, it is necessary to highlight their relationship with the state budget. The subjects of the non-productive sphere, which operate on the terms of self-financing, they add up regarding the payment of taxes. For institutions that are financed from the budget, such relations are usually one-sided - receiving budget funds. Since the branches of the non-productive sphere are organizational entities, they also develop financial relations with higher organizations. It is possible to distinguish relations with banking institutions regarding the maintenance of accounts, obtaining and repaying loans.
The financial relations that develop in the non-productive sphere are the result of the distribution of national income created in the sphere of material production. The ability of the state to direct one or another amount of financial resources to the non-productive sphere depends on the size of the national income. Between them there is a directly proportional relationship. In the former USSR, the non-productive sector was financed mainly from the budget. The transition of the country's economy to market rails stimulated the introduction of self-supporting principles in non-production institutions as well. The new economic mechanism in the sectors of the socio-cultural sphere is characterized by a combination of budget financing with the development of paid services and the performance of work under contracts with enterprises and organizations on a paid basis.
There is a gradual transition from the residual method of financing the socio-cultural sphere to the normative one. The norms for spending resources in the non-productive sphere perform several functions. First, they directly link budgetary appropriations with the provision of services. In physical terms, the standards make it possible to determine the general need of certain institutions and the entire social sphere in specific types of material and labor resources. Secondly, with the help of norms in monetary form, it becomes possible to value the activity budget institutions. Monetary standards make it possible to link the in-kind and cost aspects of the activities of budgetary institutions. Thirdly, monetary standards, performing the function of pricing for services provided free of charge, allow the results of labor in these institutions to be included in economic circulation.
Modern society shows an ever-increasing demand for various kinds of services, which include the most different types activities: Department of Housing and Utilities, social Security, trade and catering, household service, the science, culture, art, education, healthcare, provision of legal, banking, insurance and others services.
Main regularities of the territorial organization of the sphere services are:
- The concentration of the service sector in national (Moscow and St. Petersburg), regional (Novosibirsk, Nizhny Novgorod, Kazan, Yekaterinburg, Rostov-on-Don, etc.) and specialized centers (Sochi, Anapa, Pyatigorsk, Kislovodsk, Essentuki, etc.) ;
- A pronounced hierarchy in terms of the variety and quality of services provided from large centers to smaller ones;
- Extremely weak development of the industry in small towns and rural areas.
The transition of the Russian economy to market relations is accompanied by development of the service sector(especially in banking and insurance activities), and currently more than half of Russia's GDP comes from non-productive sphere . At the same time, housing and communal services, science, education, health care, culture and art are in a crisis. During the post-Soviet period, Russia has lost over 1/2 of its scientific potential. A huge problem for Russia was the "brain drain", expressed in the emigration from Russia of a large number of figures in science, culture and art.
Among the subjects Russian Federation only Moscow and St. Petersburg have a post-industrial structure of the economy, where the leading sector of the economy is services sector.
Banking system of Russia includes the Central Bank, the banking sector, which includes commercial, savings and mortgage banks, the insurance sector, which includes insurance companies and pension funds, and specialized non-bank lending institutions.
Moscow is the largest financial and banking center of Russia. More than half of all the largest banks in Russia are concentrated in Moscow, where about 80% of all the country's financial resources are "scrolled". A similar situation has developed in the field of insurance services: of the 20 largest insurance companies in Russia, 17 are located in Moscow.
AT trade and catering employs about 15% of the economically active population. Enterprises in this industry are represented almost everywhere with a priority concentration in major cities characterized by the highest solvent demand.
Main centers of science, education and culture in Russia are Moscow, St. Petersburg and Novosibirsk. Only Moscow concentrates almost a third of all scientists in our country. material from the site
Domestic services, widely represented throughout the country and localized mainly in large cities, include, first of all, home repair, repair and individual tailoring, repair and maintenance of personal vehicles, repair of various household electrical appliances, shoes, etc.
important industry non-production sphere in Russia is an hotel and resort industry in the main recreational areas of Russia: in Moscow, the Moscow region and in the cities of the Golden Ring, St. Petersburg and its environs, on the Black Sea coast of the Caucasus (Sochi, Anapa, Gelendzhik, Tuapse), Caucasian Mineralnye Vody(Pyatigorsk, Kislovodsk, Essentuki, Zheleznovodsk). Gradually reborn mountain resorts Central (Elbrus region) and Western (Arkhyz, Teberda and Dombai) Caucasus.
On this page, material on the topics:
Development of service sectors in the world presentation
Characteristics of the non-production sphere of Russia.
Characteristics of the non-production sphere of Russia.
Service industry in the Middle Ages
Characteristics of the non-manufacturing sphere in Europe
Questions about this item:
1. What place does the finance of enterprises in the sphere of material production occupy in the system of market relations?
2. What is the content and functions of finance business entities?
3. On what principles is the organization of the finances of enterprises carried out?
4. Define the factors influencing the organization of the finances of enterprises.
5. What are the financial resources of enterprises, what is their composition and sources of formation?
6. Define the terms "fixed assets" and "fixed assets" of an enterprise and describe the mechanism of their circulation.
7. What is the economic purpose of depreciation? Describe depreciation methods.
8. Expand the economic essence of working capital and describe the sources of their formation in the enterprise.
9. How can you evaluate the effectiveness of the use of working capital in an enterprise?
10. On the basis of what indicators can one judge the financial performance of the enterprise?
11. What principles underlie the process of distribution and use of profits of the enterprise?
Topic 15
1. The content and significance of the non-productive sphere for the national economy
2. Specifics of finance in the non-productive sphere
A significant part of the national income created by society is directed by the state to the development of the non-productive sphere. The effective, rational use of these funds, their targeted spending largely depends on the organization of finance in the non-productive sphere.
The division of the branches of the national economy into two spheres (material and non-productive) proceeds from the classical definitions of material production, labor productivity and unproductivity. The sphere of material production - the main sphere of human activity - is the basis of the existence of human society.
In the current classification of sectors of the national economy, the sphere of material production includes all types of activities that create material wealth in the form of products, energy, in the form of moving goods, storing products, sorting, packaging and other functions that are a continuation of production in the sphere of circulation.
The remaining types of activity (in the process of which material goods are not created) in their totality form a non-productive sphere of activity.
Also, the criterion for dividing the branches of the national economy into two spheres is their attitude to the process of creating wealth, the result of labor. The main feature of material production is productive labor, the result of which is always material and appears in the form of a product. Therefore, the sphere of material production includes those industries in which labor costs are expressed in material goods, while the rest belong to the non-productive sphere.
Thus, in the non-productive sphere, labor is not directly productive and, most often, is in the nature of services. this is the main difference between the product of labor in the non-productive sphere.
The result of labor, acting as a service, is consumed in the process of production itself, or the processes of production and consumption coincide in time.
Thus, under non-productive sphere one should understand the totality of industries and activities that are not involved in the creation of material wealth, the activities of which are aimed directly at a person or at transforming the social conditions in which he exists, and is mediated by economic relations regarding the provision of various services to meet national and personal needs, as well as to service the movement of a material product.
The scale of activity of the non-productive sphere is characterized by a number of indicators, including the volume of government spending on social and cultural events.
The amount of funds allocated to the non-productive sectors is determined by the needs of society in the results of their activities, as well as by the national income generated. Also, at present, it largely depends on the state budget and the ongoing financial policy. But, despite a significant reduction in funding for non-productive industries at this stage of development of the national economy, we must not forget that they have an active impact on material production, ensuring the reproduction of the labor force.
The services of non-manufacturing industries can be either free or paid (in whole or in part). Public services paid by the state are mostly free. The source of ensuring the production of free services is the state budget.
However, in the context of a shortage of public funds due to the budget deficit, paid services are increasingly developing, which determine specific methods of managing the economy and forms of financial relations.
Taking into account the nature of activities, methods of organizing management and financing of enterprises, institutions and organizations in the non-productive sphere, they are classified into three groups:
1. Unproductive industries that are very close to material production. They carry out their activities on the principles of self-financing and self-financing, their services are provided for a fee. The source of covering the costs of their production is the proceeds from the sale of services, that is, the funds of consumers. Finances are organized in them, as in enterprises of material production.
2. Industries that are on incomplete cost accounting, that is, they have some income and receive funds from the budget in the form of direct financing or subsidies (mixed financing). Their services are partially paid.
3. Branches maintained at the expense of the budget. The services they provide are free of charge, the source of their funding is the state budget.
Thus, the production of services in institutions of the non-productive sphere is accompanied by the formation, distribution and use of monetary funds and specific financial relations.
Finance non-productive spheres- a set of monetary relations that mediate the movement of funds of funds resulting from the redistribution of the national income created in the branches of material production in order to create intangible benefits and services.
In non-manufacturing industries, there are the following features of the organization of finance:
1. Financial relations accompany the movement of funds of funds formed in the course of the redistribution of ND. Since national income and primary incomes are not created in all sectors of this sphere, finance covers the sphere of redistributive relations, determines the volume of secondary incomes, receipts, their distribution and use;
2. The source of covering costs in the non-production sphere is the ND created by workers in material production. It serves as the basis for ensuring the functioning of non-productive sectors, therefore, the possibility and scale of expansion and development of the non-productive sector as a whole depends on its size.
3. Since the state budget is the main source of financing for non-productive sectors, financial relations arise mainly between the state and institutions of the non-productive sector;
4. Most enterprises and institutions in the non-productive sphere are subordinate to local authorities (the entire grassroots network of preschool institutions, schools, hospitals, libraries, utilities, household organizations, etc.). In this regard, financial relations mediate the movement of funds at two levels: departmental and territorial, which is reflected in sectoral financial plans and local budgets;
5. In the context of the development of market relations, as well as the budget deficit, the sphere of paid services is developing, provided by enterprises in the non-productive sphere, and extra-budgetary sources of financing are also attracted. This significantly expands the scope of financial relations, including in it relations regarding the formation, distribution and use of monetary funds formed at the expense of extrabudgetary funds;
6. In the cost structure of institutions in the non-productive sector, a high share (in a number of industries it reaches 60-80%) is occupied by wages, since workers in the non-productive sector are characterized by low capital-labor ratio and high labor intensity. Therefore, the main object of financial relations in the institutions of this sphere is the wage fund, its formation, distribution and use.