Memorization without mnemonic orientation, without the intention to remember is called involuntary.
It ensures the preservation of most of our experience, but it began to be studied later than arbitrary and for a long time was considered inaccurate, fragile, capturing “random” facts that were not included in the field of attention. Indeed, there is a lot of data that, at first glance, confirms this opinion. For example, when a fight was staged, only 47% of correct answers were received from the children who watched it. Or a man who repeated a prayer every day after his wife and said it about 5000 times, could not recite it by heart when he was asked to do so, but learned the text of the prayer after that in several repetitions. The incompleteness, inaccuracy and inconsistency of witness testimony are also well known, which was first described and analyzed by V. Stern at the beginning of the 20th century. However, later studies by P.I. Zinchenko and A.A. Smirnov showed that the problem of the effectiveness or ineffectiveness of involuntary memorization is much more complicated.
Smirnov, unexpectedly for the subjects, asked them to remember everything that they remembered on the way from home to work, or (in the second series of experiments) asked them to tell what happened during a scientific meeting at which they were present a week before the experiments. It was concluded that involuntary memorization depends on the main line of activity during which it was carried out, and on the motives that determine this activity. Subjects most often recalled what they did (rather than what they thought), what contributed or hindered the achievement of the goal, as well as something strange or unusual. Those provisions from the speeches that were closely related to the range of knowledge and interests of the subjects were also remembered. When studying involuntary memorization, Zinchenko asked subjects to perform tasks that required different intellectual activity. He found that the effectiveness of memorization depends on whether what is memorized is the goal of the activity or just a means of its implementation. Another factor is the degree, the level of intellectual activity. High intellectual activity is necessary in order to compensate for the lack of mnemonic orientation. That is why, for example, numbers from problems that the subject himself came up with were involuntarily remembered better, and not those that were in problems proposed for solution in ready-made form.
Comparative studies of the effectiveness of voluntary and involuntary memorization have shown that with deep penetration into the semantic content of the material, with mental processing of what is perceived, even without a mnemonic task, the material is retained in memory more firmly than what was memorized voluntarily, but without active intellectual activity. At the same time, where involuntary memorization is more productive than voluntary, this advantage in children weakens with age, since higher mental development causes less intellectual activity when performing the proposed tasks.
Involuntary memorization depends on the relationship of activity to intentions and needs. B.V. effect Zeigarnik lies in the fact that subjects who are offered a series of tasks, when unexpectedly asked to remember these tasks, name more interrupted, unfinished activities. The effect is explained by the lack of tension release, which is created by the “quasi-need” to perform the activity. It depends, however, on many factors, and, in particular, with high motivation, when motives associated with protecting the self come to the fore, the dependence is reversed: memories of “unpleasant” tasks and failures are suppressed.
A difficult question is the influence of emotions on the effectiveness of involuntary memorization. According to Freud, what has a strong negative connotation is repressed into the unconscious. Other authors (for example, Blonsky) obtained different data in experiments, noting that forgetting unpleasant things is unlikely to be useful for life. What is clear is that usually emotional coloring improves memorization compared to memorization of emotionally neutral material. S. L. Rubinstein considers it impossible to give an unambiguous answer to the question of whether pleasant or unpleasant things are remembered better. Unfortunately, the mechanisms of the influence of emotions on memorization are still poorly understood.
In modern cognitive psychology, the “level of processing” model proposed by F. Craik and R. Lockhart is most directly related to the issue under discussion. According to this model, memory is a by-product of information processing, and the retention of its traces directly depends on the depth of processing. Superficial, sensory analysis is less effective for memorization than, for example, semantic analysis. This model, which is essentially similar to the earlier views of Smirnov and Zinchenko, has been criticized, but it explains many facts well (for example, an actor remembering the text of a role while working on it or an investigator remembering those difficult cases that he led). It has also been shown that students who are prone to deep processing of educational material remember it better (R. Schmeck). “Personal development” of the material is also useful, for example, searching for events from personal experience that correspond to the patterns being studied, or trying to use these patterns in practice.
Involuntary memorization - it is a product and condition for the implementation of cognitive and practical actions.
For the productivity of involuntary memorization, the place that this material occupies in the activity is important. If the material is included in the content of the main goal of the activity, it is remembered better than when it is included in the conditions and methods of achieving this goal.
Example1: In experiments for schoolchildren 1st grade and students were given to solve five simple arithmetic problems, after which, unexpectedly for the subjects, they were asked to remember the conditions and numbers of the problems. 1st grade schoolchildren remembered almost three times more numbers than undergraduates. This is explained by the fact that a first-grader’s ability to add and subtract has not yet become a skill. It is a meaningful, purposeful action for 1st grade students. Operating with numbers was the content of the purpose of this action for first-graders, while for students it was part of the content of the method, and not the purpose of the action.
Materials that occupy different places in activities acquire different meanings. Therefore, it requires different orientations and is reinforced in different ways. The content of the main goal requires more active orientation and receives effective reinforcement as an achieved result of the activity and is therefore better remembered than what concerns the conditions for achieving the goal.
Example2: Simple text - text of medium complexity - complex text with a plan.
Involuntarily, the material that causes active mental work on it is remembered better.
Involuntary memorization will be the more productive the more interested we are in the content of the task being performed. Thus, if a student is interested in a lesson, he remembers its content better than when the student listens only for “order.”
Voluntary memorization - This a product of special mnemonic actions, that is, such actions, the main goal of which will be memorization itself. The productivity of such an action is also related to the characteristics of its goals, motives and methods of implementation. At the same time, as special studies have shown, one of the main conditions for voluntary memorization is a clear formulation of the task of remembering the material accurately, completely and consistently. Various mnemonic goals influence the nature of the memorization process itself, the choice of its various methods, and, in connection with this, the result.
A large role in voluntary memorization is played by motives that encourage memorization. The communicated information can be understood and memorized, but without acquiring lasting significance for the student, it can quickly be forgotten. People who have not sufficiently cultivated a sense of duty and responsibility often forget much of what they need to remember.
Mnemonic techniques (Sharikov)
- Analogy, association,
- Systematization of material,
- Repetition,
- Establishing logical connections,
- Recoding (lecture in your own words),
- Interrupted effect
- Easier to remember in pieces
- Use of a developed type of memory.
Under the same conditions of working with the material(for example: object classification) involuntary memorization, while remaining more productive in children of preschool and primary school age, gradually loses its strength mainly in middle school students and adults, giving way to voluntary memorization.
COURSE WORK
DISCIPLINE: "ENTREPRENEURSHIP"
TOPIC: ORGANIZATION AND ACTIVITY OF JSC SANATORIUM "BLUE WAVE"
Introduction……………………………………………………... 1
1. Legal and organizational support for the formation of a small enterprise………………………………………………………. 4
2. Licensing of various types of activities of the enterprise………………………………………………………….12
3. Organizational and economic characteristics of JSC sanatorium “Blue Wave”……………………………16
3.1.Organizational issues...………………………...16
3.2. Economic characteristics…………………...19
4. Assessment of the effectiveness of the activities of ZAO sanatorium “Blue Wave”……………………………………………………….….…24
Conclusion……………………………………………………………...19
References……………………………………………………..32
Introduction.
Currently, the country is undergoing a difficult search for new forms of management, the use of which would make it possible to more fully mobilize all the resources of society to overcome the country’s socio-economic crisis. One of the important scientific and practical problems remains the problem of the optimal ratio of enterprises of various sizes. In light of the above, the issue of a rational combination of large, medium and small enterprises has become urgent. Experience shows that small, technically well-equipped enterprises in many cases have their advantages. They can more quickly take into account technological innovations and changes in demand, and more quickly satisfy the needs for small-scale and piece products.
However, the problem of small enterprises has not yet received a comprehensive theoretical development. Moreover, practice continues to outstrip theory. It must be said that the adoption and implementation of laws on individual labor activity, on cooperation, leasing of enterprises, as well as the resolution of the Council of Ministers of the Russian Federation on the development of small enterprises and the adoption of the Law on Property in the Russian Federation, the discussed problems of privatization and denationalization to some extent caught taken by surprise by economic thought, which continues to trail behind practice. At the same time, the lack of theoretical development of this problem also hinders specific practical recommendations for the development of small enterprises. The existing experience of such development speaks of important problems, which are largely related to the lack of serious substantiation of problems that are largely related to the lack of serious scientific substantiation.
It is necessary to highlight the areas of activity of small forms in the economy, their qualitative and quantitative criteria, to consider the forms of ownership and organizational structures on which they can be based.
In modern conditions, only if there is a large number of small and medium-sized enterprises under different forms of ownership, it is possible to eliminate the shortage of various types of products, especially within consumption. This would also help curb the shadow economy.
All this allows us to raise the question of the identification and development of small forms of business as a broad sector in the economy, based on various subforms of the state and personal property.
The goals and objectives of this course work are to introduce the principles of functioning of a small enterprise in social crisis conditions. The issue of legal and organizational support for small business formations, as well as the issue of licensing various types of enterprise activities, is widely considered.
A small enterprise, as mentioned above, is characterized by flexibility and high adaptability to market conditions. At the same time, the small business sector is characterized by low profitability, organization of its own resources and increased risk in intense competition.
Small businesses are quite often renewed due to bankruptcies or changes in specialization, but new small businesses are constantly being born, since small business is the most dynamic form of entrepreneurial activity. In this regard, it can be noted that in the field of small business there has recently been a sharp increase (more than 30%) in the production of goods and services, which, against the background of the depressed state of the economy, can be considered as a positive fact.
1. Legal and organizational support for the formation of small businesses
Small business – what is it? The legislation of the Russian Federation defines an enterprise as an independent economic entity with the rights of a legal entity, which, based on the use of property by the workforce, produces and sells products, performs work, and provides services. The enterprise does not include other legal entities. The enterprise is independent of the forms of ownership of the means of production, and other property operates on the principles of economic accounting.
In accordance with the volume of economic turnover, an enterprise and the number of its personnel, regardless of its form of ownership, it can be classified as a small enterprise; the specifics of its creation and activities, as well as the procedure for classification as this enterprise, are established by the legislation of the RSFSR.
Resolution of the Council of Ministers of the RSFSR dated 08.08.1990 No. 790 “On measures for the creation and development of small enterprises” established that small enterprises include newly created and existing enterprises:
In industry and construction - with up to 200 people;
In science and scientific services - with up to 100 people;
In other industries of the production sector - with up to 50 employees;
In non-production sectors - with up to 25 employees;
In retail trade – with up to 15 employees;
In accordance with the forms of ownership, the following types of enterprises can operate:
Based on the property of citizens - an individual, family enterprise;
Based on collective ownership – collective enterprise; production cooperative; an enterprise owned by a cooperative; an enterprise created in the form of a joint-stock company or another business company or partnership or owned by such a company or partnership; public organization enterprise; enterprise of a religious organization;
Based on state ownership - state union enterprise; state republican enterprise (of the union republic); state enterprise of the autonomous region; state utility company.
In addition to those specified by law, other types of enterprises have also been strengthened, such as rental and joint ventures.
Small enterprises can be created in all sectors of the national economy on the basis of any form of ownership, including mixed ones, and carry out all types of economic activities, if they are not prohibited by legislative acts of the Russian Federation and meet the goals provided for in their charter.
Small enterprises are a qualitatively new step towards the creation and development of a market environment and the market itself in our country. If in industrialized countries they provide half or more of the total gross product, more than half of the increase in new jobs, then one can imagine what enormous prospects are open to small businesses in the Russian Federation.
Small enterprises accumulate enormous economic potential, ramifications of the structure, without which a normal market could not function and fulfill its role as a regulator of economic relations.
And, no less important, small business carries a new quality for business entities and consumers: flexibility, mobility, orientation to new technologies in conditions of commercial risk.
A small enterprise is not just a number of employees with a small volume of production; it is not at all something frivolous with some semi-real legal status. This is, first of all, an ENTERPRISE with all its capabilities, rights, responsibilities, quickly adapting to changing market requirements, capable of quickly restructuring production, ready to take justified commercial risks, which allows it to satisfy consumer demands in a short time.
In accordance with Resolution of the Council of Ministers of the RSFSR dated August 8, 1990 No. 790, it was established that small enterprises can be created:
Citizens, family members and other persons jointly conducting business;
State, rental, collective, joint ventures, public organizations and their enterprises, cooperatives, joint-stock companies, partnerships, business associations, other enterprises and organizations that are legal entities;
State bodies authorized to manage state property.
In addition, small enterprises can be created jointly by specified bodies, enterprises, and organizations by citizens.
A small enterprise can be created as a result of separation from an existing enterprise, association, organization of one or more structural divisions or a structural unit from an association on the initiative of a collective of workers of the specified division or structural unit, if there is the consent of the owner of the property of the enterprise (the body authorized by him, enterprises, associations, organizations) and ensures the fulfillment of contractual obligations previously accepted by the enterprise, association, organization. In these cases, the enterprise, association, organization from which the small enterprise was spun off acts as the founder of this enterprise.
Establishing a small enterprise means determining its legal status, i.e. establish civil legal capacity in accordance with the goals of its activities. In normative language, this means establishing the rights and opportunities of a small enterprise in relations with its partners in economic activity, in relations with its founders. As for the relations of a small enterprise with the state and its bodies, these relations are clearly regulated by regulations.
The rights and opportunities of a particular small enterprise are determined by the charter of a small business.
A big mistake is the opinion that the legal basis for the organization and activities of small enterprises in the Russian Federation is only the Resolution of the Council of Ministers “On measures for the creation and development of small enterprises” dated August 8, 1990 No. 790.
The fact is that this resolution is an act that complements the main regulatory framework that determines the general legal status of an enterprise in the Russian Federation. And without this basic basis, it is impossible to correctly provide oneself with the full rights and responsibilities of a small enterprise, the opportunities of a small business.
The procedure for the creation, operation, reorganization and liquidation of small enterprises, corresponding respectively to state, cooperative, rental, joint and other types of enterprises, is regulated by current legislation, taking into account the specifics provided for by Decree No. 790 of August 8, 1990.
From the point of view of the law, the activities of a small enterprise are not distinguished in any way from the activities of an ordinary enterprise, with the only difference being established by the mentioned resolution.
The current legislation on enterprises in the Russian Federation does not establish any restrictions for small enterprises, but refers the features of their creation and activities to the special legislation of the Russian Federation.
The legislation on enterprises is structured in such a way that it establishes the ability of the founders to determine the legal status of a particular small enterprise within fairly wide limits. Figuratively speaking, the text of legal norms established by the state represents, as it were, the basis of the legal status of a small enterprise, on which one or another specific charter of a particular small enterprise can be built.
Within the limits of the law, the founder has the opportunity to either provide the entrepreneur with complete independence in resolving issues of the sale and transfer of property or write it off the balance sheet, or establish other rules for the disposal of this property, providing for them in the charter of the enterprise.
Since the charter of an enterprise is approved by the owner of the enterprise’s property, and the charter of a small enterprise can be established by its founder, the limits of the enterprise are established by determining the directions for using net profit enshrined in the charter of the enterprise.
Of the main issues that arise when establishing a small enterprise, questions about the legal status and sources of formation of the enterprise’s property, as well as the distribution of profits, are perhaps the most important.
Thus, when creating and organizing the activities of a small enterprise, the charter is the most important document determining the legal status of the enterprise.
According to the Civil Code of the Russian Federation, enterprises must undergo state registration.
Moreover, in contrast to the procedure for creating enterprises established by the Law of the Russian Federation on Enterprises in the Russian Federation, Resolution of the Council of Ministers of the Russian Federation dated August 8, 1990 No. 790 established different registration deadlines for small enterprises. Instead of the 30-day period allocated by this law for state registration of an enterprise, for the registration of a small enterprise, the specified resolution established a 2-week period from the date of filing an application with the necessary documents attached:
1. Statement of the founder;
2. Charter of the enterprise;
3. Founders' agreements;
4. Certificates of payment of state duty.
Refusal of state registration of a small enterprise is possible only in two cases:
Violation of the established legal order of formation of a legal entity;
If its constituent documents do not comply with the law;
State registration data is reported to the Ministry of Finance of the Russian Federation within ten days for inclusion in the unified state register.
So, the creation of a small enterprise is a sequence of legally significant actions, as a result of which a new independent economic entity with the rights of a legal entity appears in the economic and economic spheres, i.e. with all separate property, having the right in its own name to acquire property and personal non-property rights, bear responsibilities, be a plaintiff and defendant in court, arbitration or arbitration.
From the moment it acquires the status of a legal entity, a small enterprise has the right to hire and fire workers, carry out production, commercial and other activities in accordance with its Charter, and is obligated to pay the appropriate taxes to the state.
Thus, when creating a small enterprise, the following stages are distinguished:
1. Development of a feasibility study for the activities of a small enterprise to determine the feasibility of its creation. A correctly calculated feasibility study allows the organizers of a small enterprise to clearly define the technical and financial policy of the small enterprise.
2. Making a decision to create a small enterprise and determining the composition of its founders.
3. Development of the Charter of a small enterprise, its legal examination and approval of the Charter by the founder (founders).
4. Development of an agreement on the relationship between the founders and a small enterprise, its legal examination and signing by the parties.
5. Registration of a small enterprise with executive bodies.
6. Opening a small business bank account. To do this, it is necessary to prepare a package of documents, which, in addition to the constituent documents, should include:
Registration certificate
Protocol on the appointment of the General Director
Order on the appointment of a chief accountant
A notarized power of attorney on company letterhead to receive bank account statements.
Certificate from the pension fund, health insurance fund, employment fund and social insurance.
Certificate about the day of payment of wages to employees.
Sample of a company seal.
7. Registration with the financial department.
Each of these stages requires time, patience, drafting specific documents and skills in interaction with government structures and officials.
2. Licensing of various types of enterprise activities
In accordance with the Decree of the Government of the Russian Federation “On licensing of certain types of activities” No. 1418 of December 24, 1994, a number of types of business activities are subject to licensing.
In the Russian Federation, certain types of entrepreneurial activities are carried out by enterprises, organizations and institutions, regardless of their organizational and legal form, as well as by individuals carrying out entrepreneurial activities without forming a legal entity on the basis of a license with special permission from the authorities authorized to conduct financing.
A license is an official document that allows the implementation of the type of activity specified in it for a specified period, and also determines the conditions for its implementation.
To obtain a license, the applicant submits to the authorities authorized to issue permission to engage in licensed activities.
1. Application for a license indicating:
for legal entities
Name of the organizational and legal form;
Legal address;
Numbers of the current account and the corresponding bank;
for individuals
Last name, first name, patronymic;
Passport data (series, number, when and by whom it was issued, place of residence);
Type of activity;
License validity period.
2. Copies of constituent documents and, if they are not certified by a notary, with the presentation of the originals.
3. A copy of the certificate of state registration of the enterprise.
4. A document confirming payment for consideration of the application.
5. A certificate from the tax authority regarding registration or a certificate of state registration of an individual as an entrepreneur with a stamp from the tax authority.
Depending on the specifics of the activity, the Regulations on licensing of the relevant type of activity may provide for the submission of other documents.
So, for example, to obtain a license to carry out insurance activities on the territory of the Russian Federation, the licensing conditions provide for submission to the Federal Service of Russia for Supervision of Insurance Activities, in addition to the specified documents, the following additionally:
Business plan for the first year of activity;
Calculation of the ratio of assets and liabilities;
Regulations on the procedure for the formation and use of insurance reserves;
Reinsurance plan;
Plan for allocation of funds, insurance reserves;
Balance sheet as of the last reporting date;
Rules for types of insurance;
Calculation of insurance rates;
Information about the manager and his deputy;
All documents submitted to obtain a license are registered by the body authorized to conduct licensing activities within 30 days from the date of receipt of the application with all necessary documents; in cases of additional examination, the period increases to 60 days.
The grounds for refusal to issue a license are:
1. The presence in the documents presented by the applicant of unreliable or distorted information.
2. Negative expert opinion, which established non-compliance with the conditions necessary for carrying out this type of activity and safety conditions.
Notification of refusal to issue a license is provided to the applicant in writing within 3 days after the relevant decision is made, indicating the reason for the refusal.
The license takes into account:
Name of the authority that issued the license;
For legal entities:
q name and legal address of the enterprise receiving the license.
For individuals:
q last name, first name, patronymic;
q passport data;
The type of activity for which a license is issued;
License validity period;
Conditions for carrying out this type of activity;
License registration number and date of issue.
The validity period of the license depends on the specifics of the type of activity, but not less than 3 years; extension of the period is carried out in the same manner as receipt.
The license is issued separately for each type of activity; transfer of the license to another individual or legal entity is prohibited.
Upon liquidation of the enterprise, the license loses legal force.
Decisions and actions of bodies authorized to conduct licensing activities may be appealed in accordance with the established procedure to the judicial authorities.
3. Organizational and economic characteristics
CJSC sanatorium "Blue Wave"
3.1. Organizational matters.
The closed joint-stock company sanatorium "Blue Wave" was created as a result of the reorganization of the limited liability company boarding house of the sanatorium type "Blue Wave", registered by the department of registration of enterprises and entrepreneurial activities of the Administration of the city of Gelendzhik, Krasnodar Territory. Closed joint-stock company sanatorium "Blue Wave" was registered on September 17, 1998, enterprise number in the city register 2404, certificate series ORP No. 71/098.
The founders of the company are: the joint-stock company Almazy Rossii - Sakha (AK ALROSA) and the Rostov Regional Union of Consumer Societies.
The Company is a commercial organization whose main purpose is to make a profit.
To achieve the main goal of the Company, it carries out the following activities:
Organization of treatment and recreation for citizens, health services;
Transport services;
Organization of trade in consumer goods;
Organization of sports and tourism activities.
The management bodies of the Company are:
The General Meeting of Shareholders of the Company is the highest management body;
The General Director of the Company is the executive management body.
The initial objectives of enterprise management in market conditions are:
1. marketing research, studying market conditions, forecasting product sales, determining expected income.
2. selection and placement of personnel.
3. providing the production cycle with material resources, accounting and control of the rational use of material resources.
4. choosing the optimal plan option that provides maximum income.
5. forecasting sales and sales volumes, prompt response to the customer’s purchasing power.
In general, the effectiveness of management depends on the choice of organizational structure. Thus, the organizational structure of Blue Wave CJSC is presented in Figure 3.1.
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3.2 Economic characteristics of Blue Wave CJSC for 1998.
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Basic indicators |
Deviations +/- 1998 by 1997 |
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Number of tours |
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Service bed days |
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Revenue from real vouchers |
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Revenue from additional types of services. |
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Revenue from real goods. |
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Other oracles income. |
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Unrealized income |
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Total income |
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Sebest. real. put. |
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Purchased cost of goods |
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Other operations expenses |
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Expenses from additional types of services |
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Out-of-realization consumption. |
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Circulation costs |
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Distraction facilities. |
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Total expenses |
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Profit Loss |
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Cost per day |
Table 3.2.1. Dynamics of main indicators.
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Basic indicators |
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% completed |
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Number of tours |
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bed days |
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Revenue from real vouchers |
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Revenue from additional types of services. |
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Revenue from real goods. |
Other oracles income. |
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Out-of-realization income |
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Total income |
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Sebest. real. put. |
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Purchased cost of goods |
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Other operations expenses |
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Expenses from additional types of services |
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Out-of-realization consumption. |
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Circulation costs |
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Distraction facilities. |
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Total expenses |
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Profit Loss |
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Cost per day |
Table 3.2.2. Fulfillment of key indicators in 1998 by JSC sanatorium "Blue Wave".
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Expenditures |
Rev. Fact 98/97 |
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Food |
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Honey. consumables |
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Wear of MBP |
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Decommissioned. materials |
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Electrical |
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Water supply |
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Gas supply |
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OT costs |
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Social costs needs |
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Atortiz. OF |
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Contents and equipment repair |
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Culture |
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Table 3.2.3. Analysis of total cost estimates in 1998. (Vouchers).
In 1998, there was an excess of planned costs in the amount of 746.7 rubles. The excess is explained by the fact that costs for individual cost estimate items have increased. So, under the item “Wear and tear of the MBP”, the overexpenditure is 280 thousand rubles. This is explained by the fact that material assets worth up to 8,349 rubles, previously listed as fixed assets, were transferred to the account of low-value and wearable items and depreciation was charged to them. According to the item “Write-off of materials”, the planned costs are exceeded by the amount of 1282 thousand rubles. During the inventory as of November 1, 1998. low-value and wear-and-tear items in the amount of 442.3 thousand rubles were written off. Materials in the amount of 508.7 thousand rubles were written off for the repair and construction site. more than planned. The reason for this is the increase in the volume of repair work in order to prepare the ZAO Golubaya Volna sanatorium to receive vacationers from 04/01/1999. Another reason for the overexpenditure under this item is that it was not planned to write off the MBP immediately for production costing up to 1/20 of the limit per unit.
Under the item “Other expenses” - overexpenditure in the amount of 415.2 thousand rubles. This is explained by the fact that the services were performed by third-party organizations, and the territory of the JSC sanatorium “Blue Wave” was partially asphalted.
For some cost items there was a decrease in planned costs. Under the item “Electricity” the savings amount to 125.1 thousand rubles. In the 1st quarter of 1998, due to malfunction of the boilers, the boiler room of the sanatorium did not work, the swimming pool did not work, and also in the city of Gelendzhik the “Fan” system was used, the electricity was turned off 2-3 times a day. For the same reason, savings in the amount of 36.1 thousand rubles. under the article “Gas supply”. Costs for the labor protection fund were reduced in the amount of 264.7 thousand rubles. and for social needs in the amount of 131.7 thousand rubles. – savings occurred due to understaffing. The planned average headcount is 209 people, the actual number is 194 people.
According to the item “Depreciation of PF”, savings amount to 3,673 rubles. - explained by the translation of the OS costing up to 8349 rubles. for items of low value and wear and tear.
“Taxes” - savings of 197.1 thousand rubles. The amount of land tax was planned taking into account the annual rate per 1 square meter, but in 1998. There was no increase in the land tax rate.
The actual costs of servicing vacationers in 1998 are higher than the actual costs of 1997. by 4362.5 thousand rubles. The main reason for the increase in costs is serving more vacationers. If in 1997 40,420 bed-days were served, then in 1998 - 64,836 bed-days, an increase percentage of 160, and costs increased by 158%.
Actual cost of 1 bed-day in 1998 – 183 rubles. 13 kopecks, planned – 176 rubles. 56kop.
Increase in the cost of 1 bed-day by 6 rubles. 57 kopecks due to an increase in actual costs.
According to the balance sheet as of 01/01/1999. OS are listed in the amount of 14,776 thousand rubles.
Compared to last year, there was a decrease due to a revision of the revaluation results, and also, based on the results of the inventory, part of the fixed assets was transferred to the IBP in accordance with the existing situation.
Intangible assets amount to 72 thousand rubles, costs increased due to licensing of the sanatorium, work carried out on the boiler room and drilling wells.
Availability of materials as of January 1, 1999 – 350 thousand rubles. Compared to last year, material inventories have decreased due to ongoing repair work.
Low-value and wear-out items amount to 752 thousand rubles, an increase occurred due to the transfer of fixed assets to IBP based on the results of the annual inventory.
Accounts receivable as of January 1, 1999 – 703 thousand rubles. Accounts payable as of January 1, 1999, 1,629 thousand rubles. At the end of the year, according to the balance sheet as of January 1, 1999, the loss was 19 thousand rubles. In total, according to the balance sheet, the uncovered losses for the year are 492 thousand rubles, which were formed through the use of profits for the following purposes:
Payment of penalties – 180 thousand rubles;
Tax accrual – 83 thousand rubles;
Licensed fees – 13 thousand rubles;
Social payments – 197 thousand rubles.
The balance sheet currency for 1998 is 24,448 thousand rubles.
4. Assessment of the performance efficiency of JSC sanatorium "Blue Wave"
Previously, enterprise managers established a production plan, estimates, staffing, i.e. his role in the production process was reduced to that of a dispatcher.
Currently, in connection with the transition to market relations, his role as a manager has sharply increased. As a result, active research is being conducted in Russia, and the experience of foreign countries in using materialistic methods of decision-making is being introduced.
A production specialist is both a manager and an organizer of the technical process.
Thus, an economist, manager and, of course, the head of an enterprise or firm need to know the main sections and areas of application of mathematical methods of decision-making in practical problems.
Using mathematical methods, calculations at what number of vouchers sold will make the profit of JSC sanatorium “Blue Wave” maximum.
The profit function has the form:
П = ЦХ – У(Х), where
P – unit price;
X – sales of products;
Y(X) – cost function (cost);
P – profit.
Table 4.1
i – period
hmm – material costs (consumption of the main production for issuing vouchers);
y(x) – cost of issued vouchers.
Construction of a system model of the function y(x).
 |
1. The dependence of cost (expenses) on material costs has the form:
y(x) = a xm + c.
To determine the values of “a” and “b” in this case, it is preferable to use the least squares method (LSM)
OLS criterion: , where
Theoretical significance;
Observed value.
2. Calculate the derivatives of a and b and equate them to zero:
3. Let’s create a system of equations and use Cramer’s method to determine a and b:
6524.8a + 176.6b = 1807.4,
176.6a + 6b = 56.4
4. We obtain a system model of the cost function:
y(x) = 0.11x + 6.13
5. Profit calculation:
P = CH – (0.11x + 6.13);
The price of the tour is 4112 rubles.
P = 4112x – 0.11x – 6.13
6. Finding production volume:
Let's take the derivative of profit and equate it to zero:
P = 4112 – 0.22x – 6.13 = 0 0.22x = 4112 x = 18690 (pieces), i.e. with such a number of vouchers sold, the profit will be greatest.
7. Find the profit: P = 4112 18690 – 0.11 18690 – 6.13 = 76853280 – 38424771 –6.13 = 38 million rubles.
With a volume of 18690 pcs. profit is 38 million. rub.
The closeness of the relationship between the cost function y(x) and cost elements is determined by the correlation method. Moreover, if then, y(x) depends on hmm; if, then y(x) don’t be jealous of hmm.
Correlation coefficient:
x - average value of the amount of materials:
y – average value of the cost function:
CJSC sanatorium "Blue Wave" with a production volume of tourist and excursion services of 18,690 units, the profit will be maximum, which is 38 million rubles. Also, which means that material costs have a close relationship between the cost function y(x) and the cost elements, i.e. Material costs occupy a specific weight in the cost of production.
Currently, the extremely difficult economic and political situation in many regions of the country creates certain difficulties in organizing the year-round functioning of sanatorium and resort institutions.
A serious and one of the main factors influencing the production activities of ZAO Golubaya Volna sanatorium is the low solvency of the population, as well as the lack of own funds of enterprises that could send their employees for treatment and recreation. As a result, the sanatorium is 100% occupied only in the summer months and 50% occupied in May and September, i.e. at the most favorable time of the year, which is most likely due to the fact that the city of Gelendzhik is, first of all, a climatic resort.
ZAO Golubaya Volna sanatorium currently operates as a seasonal enterprise, selling an average of 2,291 units. products without making a profit.
To obtain maximum profit of 38 million rubles. the sanatorium needs to sell 18,690 units. products.
In this situation, the company can be offered:
1. reconstruct and expand the medical base, which will solve seasonality problems.
3. add a marketing specialist position to the staffing table.
Conclusion
The viability of small businesses is determined by economic and administrative freedom - no one will force you to take on an unpromising business. Small enterprises produce products at their own peril and risk - what is considered necessary, cost-effective, and profitable, and sell goods and services to whomever they deem necessary.
And each of these enterprises was created with hope for the future, with hope for prospects and economic success.
However, not everything is so rosy on the entrepreneurial horizon. Experience shows that a characteristic feature of small business in all countries is the extremely intensive renewal of business entities.
Finding your place “under the sun” and dust in the “stormy sea” of entrepreneurship is incredibly difficult.
Just one example: over the last 4 years, 48,000 new enterprises have been registered in Milan, a city that in Italy is called an “incubator” for small businesses. However, during the same period, 46,000 firms went bankrupt. And 46,000 unfulfilled hopes and, undoubtedly, personal dramas... Of course, most enterprises do not go bankrupt completely and do not end up in a “debt hole,” but try to start a new business, taking into account past mistakes. But in any case, it is better to immediately put the matter on an economic and legal basis and correctly establish your relations with the founders and partners, securing them legally.
In order to mitigate the impact of negative factors on the activities of the Blue Wave sanatorium CJSC, the following proposals can be made:
1. use one of the reliable methods of improving financial condition - diversification of production, i.e. dispersal of assets across various types of activities.
2. a significant factor influencing the improvement of the financial condition of the enterprise is the repayment of the enterprise's receivables. One of the options for solving this problem could be to conduct financial transactions between a factoring company or a commercial bank and an enterprise.
3. As additional sources of financing, we can highlight non-traditional methods of updating the material base and accelerated modernization of the PF, one of which is leasing.
The lessor presents the PF to the lessee for a specified contractual period and for a certain fee, essentially implementing the principles of urgency, repayment and payment inherent in a credit transaction. But on the other hand, both the lessor and the lessee operate capital not in monetary form, but in production form, which brings leasing closer to investors.
4. And finally, it is necessary to dwell on one more factor of financial recovery. This is the improvement of contract work and contract discipline.
Considering the massive non-payments between enterprises, it would be appropriate to conclude an agreement - collection with a bank for the acceptance form of settlements with enterprise-buyers for mandatory presentation of services, as well as to conclude an agreement with the bank on the automatic calculation of a fine for each day of delay in case of late payment with the issuance of a payment request to the bank serving the buyer.
Literature:
1. Aleksutin V.A. Marketing and the basics of entrepreneurship, - M., 1994.
2. Domenko B.I. Kamaeva V.D. Introduction to business, Izhevsk, 1991.
3. Ichitovkin B.N. Small business firms, - M., Economics, 1991.
4. Pelikh A.S. Barannikov M.M. Fundamentals of Entrepreneurship, Rostov-Don, 1994.
5. Small enterprise: normative and methodological recommendations on economic and production issues with a package of constituent documents, - M., Economics 1991.
6. Pravdin D.I. Market entrepreneurship, - M., 1994.
7. Raisberg B.A. ABC of Entrepreneurship, M., 1991.
8. Rassolov P.P. Fundamentals of Entrepreneurship, Novochekassk, 1996.
9. Rusinov F.M. Apishev A.A. Revival of entrepreneurship in Russia, Maykop, 1992.
10. Legal laws of business activity.
In cases where the direct source of mnemonic orientation is the conscious intention to remember, memorization is a special type of mental activity, often very complex, and in its very essence is voluntary memorization. Usually it is contrasted with involuntary memorization, which is carried out in cases where a mnemonic task is not set, and the activity leading to memorization is aimed at achieving some other goals. When we solve a mathematical problem, we do not at all set ourselves the goal of remembering the numerical data that is available in the problem. Our goal is to solve the problem, not to remember the numbers in it, and yet we remember them, even if only for a short time...
The presence of mnemonic orientation is of utmost importance, first of all, for the productivity of memorization. Low productivity of involuntary memorization was noted in a number of works (Stern (1903-1904,1904-1906), G. Myers (1913), etc.). It is well known that, other things being equal, voluntary memorization is much more effective than involuntary memorization. The intention to remember should be considered one of the most important conditions for successful memorization.
This situation is well known to everyone from personal experience, from life observations. At the same time, it is clearly reflected in experimental practice. One of the most striking examples of its significance is a case described by the Serbian psychologist Radosavljevic (1907) and repeatedly cited in the psychological literature. One of the subjects of this researcher did not understand, due to poor knowledge of the language spoken by the experimenter, the task that was assigned to him. - remember relatively small (but meaningless) material. As a result of this misunderstanding, it turned out that memorization of even small material could not be accomplished, despite the fact that the material was read aloud 46 times. However, once the task of remembering was understood by the subject, he was able to reproduce all the material absolutely accurately after only six times of familiarization with it.
The same is evidenced by the data of other works in which the question of the action of the task to remember was subjected to special study, in particular the studies of Poppelreiter (1912), Wolgemuth (1915), Mazo (1929). The methodology of these works was that the subjects were asked, on the one hand, to perceive some material in order to remember it, and on the other hand, to familiarize themselves with similar material in conditions where memorization was not required. In both cases, after this (in the second case, unexpectedly for the subjects), they were asked to reproduce the perceived material. The results of the experiments showed that in the first case, memorization was much more productive than in the second case.
Very indicative, well known to everyone who has conducted experimental studies of memory, is the fact that experimenters poorly remember the material that they offer to subjects for memorization. All subjects memorize the material completely and accurately, but the experimenters themselves, who read this material to the subjects, at the end of the experiments can reproduce it extremely insufficiently, and this occurs despite the fact that the experiments are carried out with several subjects, due to which the material is perceived by the experimenters much more number of times than each subject individually...
Mnemonic orientation does not represent something homogeneous, always the same. Each time it appears in one or another qualitatively unique content.
The first thing that characterizes the specific content of the focus is the requirements that memorization must satisfy, i.e. what exactly should be achieved as a result of memorization. From this point of view, we can talk about the focus on one or another quality of memorization, represented by a number of basic and most typical tasks or settings, which change in each individual case and thereby determine the qualitative originality of the focus of memorization. What are these tasks and attitudes?
Any mnemonic activity is aimed primarily at one or another completeness of memorization. In some cases, we are faced with the task (or we have an installation) to remember the entire content of what affects us (continuous memorization). In other cases, we are aimed at remembering only part of what is perceived by us: the main ideas of the text, individual facts, etc. (selective memorization).
Next, it is necessary to indicate the differences in the focus on the accuracy of memorization, which in some cases may relate to the content of what is remembered, in others - to the form of its expression. In the latter case, one of the extremes is the task (or installation) to remember this or that material literally, to learn it by heart. The other extreme is memorizing as much as possible in “your own” words.
Particular attention should be paid to the differences observed in the focus on remembering the sequence of what affects us. In some cases, we strive to remember events, facts, verbal material in the very sequence in which all this was actually given to us. In other cases, such a task or setting is absent, and sometimes we more or less consciously set ourselves even the opposite task - to change the perceived sequence of the material, to make, for example, verbal material more logical or simply more convenient for memorization.
The next point characterizing the focus on memorization is the focus on the strength of memorization. In some cases, we set ourselves the task of remembering the material as firmly as possible, for a long period of time, in a certain sense, “forever.” In other cases, memorization is aimed at retaining material in memory for at least a short time, in particular, retaining it only enough to be able to reproduce it only immediately after perception, at the immediately following moment (long-term and short-term memory).
A special type of mnemonic orientation is the focus on timely reproduction, i.e., on reproducing what we remember at a certain point in time, in the presence of a certain situation (remembering, for example, something when meeting a certain person, when coming to a certain place and etc.)...
1. Dependence of involuntary memorization on the direction of activity
We examined how great the influence exerted on memorization by mnemonic orientation. The very fact of its presence or absence, as well as the nature of mnemonic tasks and their specific content, largely determine both the productivity and the qualitative originality of memorization.
Both depend, however, not only on mnemonic orientation. After all, memorization is carried out as a result of such activity, which in itself is not aimed at achieving a mnemonic character; meanwhile, such activity, of course, is also aimed at something, although not at memorization itself. Meanwhile, its direction can be very different, and this cannot but influence in one way or another the results of memorization, what remains in memory as a result of this non-mnemic activity.
How exactly are these memorization results related to the non-mnemonic orientation of the activity in which involuntary memorization is already carried out?
To obtain at least some material covering this issue, we conducted the following experiments (1945). We asked subjects to recall some facts from their recent past. The subjects did not have any task - to remember either at the moment when these facts occurred or after them. They had to remember what they remembered involuntarily. At the same time, the activity, as a result of which this memorization was carried out, just like any activity, was aimed at something specific (and, moreover, for a relatively long time). To trace the dependence of memorization on this specifically characterized direction of activity taking place in natural, life conditions was our task.
In total, we conducted two series of experiments with several subjects each time. In one case, we asked the subjects to remember everything that happened to them when they walked from home to the institute where they worked (“the way to work”). The survey was conducted unexpectedly for the subjects and usually took place 1.5-2 hours after the start of work. The subjects had to give as detailed an account as possible about everything they saw, heard, everything they did, everything they thought about, and experienced emotionally. At the same time, they were warned that if they did not want to talk about something, then they could limit themselves to either the most general description of what was in their minds, or even refuse to tell it altogether, indicating only how clearly and completely they remember it that they don’t want to tell. It should be noted right away that there were no such cases in our experiments: the subjects never noted that they had anything that they did not want to talk about in their report to the experimenter. On the contrary, they were most interested in remembering and telling as much as possible, and made every effort to do so.
In the second series of experiments, the subjects were asked (again unexpectedly for them) to remember everything that happened during one scientific meeting, which they attended a week before the experiments. They had to present the contents of the report that was made at this meeting and the debate that took place at it...
What are the general results of the first series of experiments?
First of all, she showed that subjects' memories relate much more to what the subjects did than to what they thought. The content of thoughts is remembered rarely and very sparingly, although the very fact of thinking during the journey is undeniable for the subjects and is stated by them many times. “I thought, but I don’t remember what I thought about” - this is the formula most typical for all the given testimony. At the same time, they remember quite well what exactly the subjects did.
It is characteristic that even in those cases when thoughts are remembered, they are still associated with the actions of the subject. These are either thoughts about what the subject is currently doing, i.e., somehow related to his transition from home to work, or thoughts about upcoming or planned actions (N.’s thoughts about the upcoming work; a question that arose in Sh., will he meet the person with whom he was supposed to have a conversation, etc.).
Memories of what was perceived along the way are of the same nature. In this case, the subjects remember mainly what was associated with their movement itself, that is, with the very activity that they performed. At the same time, and this seems extremely important, they usually talk about what appeared in front of them either as an obstacle on the route, or, conversely, facilitated movement, making it unhindered.
The presence of certain difficulties or, conversely, their absence where they could be, where they were expected or where they usually occur - this is the content of a significant part of the testimony of each subject.
In full accordance with this, the following fact stands: In those cases when the subjects recalled something not related to their movement, their memories most often related to what caused them some questions, bewilderment, surprise, i.e. in essence, it also represented some, albeit peculiar, obstacle, delay, indicating the presence of some kind of task for perception or comprehension. These are, for example, questions: “What’s new in the newspaper?”, “Is such and such a thing at the kiosk?”, “Is such and such a kiosk open?”, “Why is the comedy film not intelligible?”, “What does this person do?” ?". This should also include the recollection of something strange, incomprehensible, unusual that did not fit into the framework of mechanical perception ("the coat tails of subway passengers miraculously lifted by the wind" ... "An unusually sanded sidewalk in the university yard," “the woman’s lack of gloves, despite the severe frost”, etc.)...
How can we explain the facts revealed in our experiments?
The answer to this can only be given in connection with taking into account the orientation of the subjects at the moment when they performed the activity they were talking about.
What were they focused on during the transition to college and work? In order to achieve the goal in a timely manner, to arrive on time at the institution in which they worked, without thereby violating labor discipline. Such was the task before them. This was their attitude. These were the motives for their activities. Moving on the street was not just walking for them. It was a purposeful, and, moreover, under certain conditions, i.e., bound by a certain time, transition from home to work. This transition was the main activity they performed. The subjects did not think and walked, more or less mechanically, while thinking, but walked and thought while walking. This does not mean, of course, that all their attention was focused on walking and that all their thoughts revolved only around it. On the contrary, their consciousness was filled with thoughts, undoubtedly of a different content, not related to what they were doing at the moment. But the main thing they did during the period of time they were talking about was precisely the transition from home to work, and not those thinking processes that they certainly had in sufficient quantities, but were not connected with the main stream of their activities .
In what relation to this main stream of activity, to the main focus of the subjects, was the content of what was reproduced in the stories?
It is not difficult to see that both largely coincided with each other. The subjects mainly talked about what was connected specifically with the main stream of their activity (during a certain period of time), i.e., with the way to work. And vice versa, everything that lay outside this channel fell out of their memory and was not reproduced at all, despite significant efforts to remember, if possible, everything that was. It was in this position that the thoughts that arose in the subjects during the journey turned out to be. Not being connected with the main focus of their activity, they were completely forgotten, disappeared from memory, although the subjects were well aware that they had them and that the entire time of transition from home to work was filled with all kinds of thoughts.
Thus, the most important condition that determined memorization in the experiments was the main channel of the subjects’ activities, the main line of their orientation and the motives that guided them in their activities.
Along with this, our experiments also showed the specific relationship in which everything that was better remembered was in the main stream of the subjects’ activities. What was remembered best was what arose as an obstacle or difficulty in activity.
This moment is also decisive when remembering everything that did not belong to the main line of focus of the subjects, that lay outside the main channel of their activity. No matter how insignificant the amount of what was reproduced was that which was not related to the main line of action, however, even in these cases, the subjects remembered best of all what was an obstacle, a difficulty in the activity (this time, at least not related to the one on that they were mainly directed). Therefore, the attitude of something to an activity as some kind of obstacle to its implementation is undoubtedly one of the main conditions determining the effectiveness of memorization. It, as we have seen, determines the preservation in memory of what is associated with the main stream of activity. It also serves as a source of memorization of what goes beyond this channel.
Smirnov A. A. Problems of the psychology of memory / Favorites. psychol. works: In 2 volumes. T. II. - M.: Pedagogy, 1987. - P. 35-40; pp. 66-74.
Fig.3.
From early childhood, the process of development of a child’s memory proceeds in several directions. Firstly, mechanical memory is gradually supplemented and replaced by logical memory. Secondly, direct memorization over time turns into indirect memorization, associated with the active and conscious use of various mnemotechnical techniques and means for memorizing and reproducing various mnemotechnical techniques and means. Thirdly, involuntary memorization, which dominates in childhood, turns into voluntary in an adult.
Voluntary and involuntary memorization
The initial form of memorization is the so-called unintentional or involuntary memorization, i.e. memorization without a predetermined goal, without using any techniques. This is a simple imprint of what was affected, the preservation of some trace of excitation in the cerebral cortex.
Much of what a person encounters in life is involuntarily remembered: surrounding objects, phenomena, events of everyday life, people’s actions, the content of movies, books read without any educational purpose, etc., although not all of them are remembered equally well. What is remembered best is what is of vital importance to a person: everything that is connected with his interests and needs, with the goals and objectives of his activities. Even involuntary memorization is selective in nature, determined by the attitude towards the environment.
It is necessary to distinguish from involuntary memorization voluntary memorization, characterized by the fact that a person sets a specific goal - to remember what is intended, and uses special memorization techniques. Voluntary memorization is a special and complex mental activity subordinate to the task of remembering and includes a variety of actions performed in order to better achieve this goal.
Often, voluntary memorization takes the form of memorization, i.e. repeated repetition of educational material until it is completely and error-freely memorized. For example, by memorizing poems, definitions, laws, formulas, historical dates, etc. The goal set - to remember - plays an important role, determining the entire activity of memorization. All other things being equal, voluntary memorization is noticeably more productive than involuntary memorization.
Setting special tasks has a significant impact on memorization; under its influence, the process itself changes. However, according to S.L. Rubinshtein, the question of the dependence of memorization on the nature of the activity during which it is carried out becomes of primary importance. He believes that in the problem of memorization there is no clear relationship between voluntary and involuntary memorization. And the advantages of voluntary memorization are obvious only at first glance.
Research by P.I. Zinchenko convincingly proved that the orientation towards memorization, which makes it the direct goal of the subject’s action, is not in itself decisive for the effectiveness of this process; involuntary memorization can be more effective than voluntary. In Zinchenko’s experiments, involuntary memorization of pictures during an activity whose purpose was their classification (without the task of remembering) turned out to be definitely higher than in the case when the subject was given the task of remembering the pictures.
A study devoted to the same problem by A.A. Smirnova confirmed that involuntary memorization can be more productive than voluntary: what the subjects memorized involuntarily, incidentally in the process of activity, the purpose of which was not memorization, was remembered more firmly than what they tried to remember specifically. Analysis of the specific conditions under which involuntary memorization, i.e., essentially, memorization included in some activity, turns out to be most effective, reveals the nature of the dependence of memorization on the activity during which it occurs.
