In the section on the question Define the term "non-financial enterprises" (not sure - do not answer) given by the author Vladimir Minakov the best answer is Very simple.
According to the System of National Accounts, all enterprises are divided into financial and non-financial. Financial - these are banks, investment companies etc. now there is no SNA at hand. Non-financial - all the rest, but mainly industrial enterprises are meant. Look in SNA itself more precisely.
Next is more difficult.

Answer from User deleted[guru]
Public movement - a mass public association consisting of participants and not having membership, pursuing social, political and other socially useful goals supported by participants in the public movement.
A public association is a voluntary, self-governing, non-profit formation created on the initiative of citizens united on the basis of a common interest in order to achieve common goals specified in the charter of a public association.
A non-profit organization is an organization that does not have profit making as the main goal of its activities and does not distribute the profit received among its participants.
Private institution - non-profit organization, created by the owner (citizen or legal entity) for the implementation of managerial, socio-cultural or other functions of a non-commercial nature.
Foundation - a non-membership organization created by citizens and / or legal entities for the purpose of forming property on the basis of voluntary contributions and other receipts not prohibited by law for the use of this property for social, charitable, cultural, educational and other socially useful purposes.
Homeowners Association - a form of association of homeowners for joint management and maintenance of the complex real estate in a condominium, possession, use and within the limits of disposal of common property established by the legislation of the Russian Federation.
According to the Law, they are all non-financial, although they live by attracting finance ...
Deaf, like in a tank - with such laws ...

Answer from User deleted[guru]
Well I won't answer

Institutional unit on Wikipedia
Check out the wikipedia article on Institutional unit

School history on Wikipedia
See the wikipedia article about History at school

The concept and composition of financial assets. In this article we will talk about non-financial assets.

What assets are non-financial

material and intangible assets that are not part of financial assets are recognized as non-financial assets.

Current legislation in the field accounting does not contain a definition of non-financial assets.

To understand the essence of non-financial assets, one can refer, for example, to the form of federal statistical observation No. P-2 "Information on investments in non-financial assets" (Order of Rosstat dated October 26, 2015 No. 498).

In accordance with the structure of this form given in the order, non-financial assets are investments in fixed capital and non-produced non-financial assets.

As part of investments in fixed capital, investments in the following main objects of property are distinguished:

• residential buildings and premises;
• buildings (except residential);
• structures;
• land improvement costs;
• vehicles;
• information, computer telecommunication equipment;
• other machinery and equipment, including household inventory, and other objects;
• objects of intellectual property.

Investments in non-produced non-financial assets include, among other things, the costs of acquiring land and nature management facilities, licenses, and goodwill.

Non-financial assets can be classified depending on their participation in the production of products, performance of work or provision of services. Accordingly, production assets are those non-financial assets that participate directly or indirectly in production. The rest of non-financial assets are non-productive assets.

Municipal or state property is recorded as non-financial assets. The accounting instruction acts as the main document regulating reporting on objects. Consider further what types of non-financial assets exist.

Classification

The composition of non-financial assets includes:

• Legal forms that are formed in the course of an enterprise's activities and are able to move from one organization to another. In accounting, they are referred to as non-productive non-financial intangible assets. These include documentation that allows the owner to carry out one or another activity.
• Economic means natural origin. They are referred to as non-financial produced tangible assets. They may or may not be renewable. These non-financial assets may also include the results of the enterprise's production activities.

The means of natural origin include minerals, underground water sources, uncultivated natural biological resources (flora and fauna).

Non-productive non-financial assets

These include:

Such non-financial assets do not appear as a result of the processes associated with the manufacture of products. They are either present in natural form in nature (land, water and other resources with the right to own them), or arise in the course of accounting or legal actions. They are divided into tangible and intangible. The indicators by which such non-financial assets are characterized are included in the statistical and financial statements. Goodwill is an indicator of the combination of factors that motivate customers to use services again and again specific operation. This category includes regular customers, reputation, business connections, company name, trade marks, staff qualifications and managerial skills, patented methods, etc.

Produced non-financial assets

They act as the result of processes directly related to the release of products. Such non-financial assets for a long time are constantly or repeatedly used in an unchanged physical form in the manufacture of products, the provision of market and non-market services. In the course of their use, their value is lost. Non-financial produced assets include:

Stocks

Revolving funds are considered an important component of national wealth. They are repeatedly used in the production process. These non-financial assets gradually transfer their value to a good or service over the course of one cycle. At the same time, their natural-material form changes. Non-financial produced assets include:

1. Fuel, raw materials, materials (reserves).
2. Unfinished production.
3. Finished products and products for resale.
4. material reserves.

Values

They are expensive durable goods. They do not wear out over time. They are not used for consumption or in production. They are purchased primarily as a store of value over time, since it should not fall relative to the general price level. Values ​​include gems and metals jewelry made of them, works of art and so on. In the system of accounts, their acquisition is not recorded as a consumption expenditure, but as a purchase of assets of a certain category.

Investment Features

Investments in non-financial assets are capital-forming, ensuring the formation and reproduction of the company's current and fixed assets. In this regard, the organization of the management of such long-term investments is one of the most important tasks of the management and managers of the company. Effective administration of deposits can only be carried out when the persons responsible for it have all the necessary information. Statistical information about investments and their potential should meet the tasks and requirements of rational activity, the goals of the enterprise, and the ability to perform in-depth economic analysis. In the process of forming a system of performance indicators, one should take into account the peculiarities of market conditions, economic signs of production. Among the most significant of them should be noted:

1. Relationship with the specifics of services, works, products.
2. Orientation to priority areas of investment.
3. Communication with non-material and material spheres of activity.
4. Attitude to the nature of the recovery of working capital and fixed capital.

Structuring the values ​​of investment volumes reflects the methodology by which any indicator is determined. This is done by summing up the primary children in the investment hierarchy.

Conclusion

Thus, the company has at its disposal not only financial, but also non-financial assets. These funds, in turn, are classified into several types. Depending on the relationship to production process non-financial assets can be productive or non-productive. In addition, there is a division into tangible and intangible means. Of particular importance in the activities of the management of the enterprise is the issue of investing in non-financial assets. Investments must be made rationally and reasonably, as, indeed, any other targeted spending of funds. When accounting for non-financial assets, the provisions of the instructions for maintaining accounting records are used.

1

The article presents the most important financial and non-financial indicators that can be used in the work of a transport enterprise based on the use of process-oriented management and budgeting when designing a balanced scorecard (BSC). The basis of such work is the business processes of the enterprise, as well as its production, technological, organizational, financial and information infrastructure. The main attention is paid to the close relationship within the BSC of financial and non-financial indicators, as well as the final result of the enterprise, which is proposed to be evaluated using the indicator of economic value added, which, in turn, involves the transformation traditional system PHSP into a value-creating system. The article provides a formula for calculating the economic value added as the difference between the net operating profit of an enterprise after taxation and the weighted average cost of capital of an enterprise.

balanced scorecard

financial and non-financial indicators

process-oriented management and budgeting

economic value added.

1. Brown M. G. Balanced scorecard: on the route of implementation: TRANS. from English. - M.: Alpina Business Books, 2006. - 226 p.

2. Brimson J. Process-oriented budgeting. Implementation of a new company value management tool / James Brimson, John Antos with the participation of J. Collins; per. from English. - M.: Vershina, 2007. - 336 p.

3. Dugelny A. P., Komarov V. F. Budget management of the enterprise. - M.: Delo, 2004. - 431 p.

4. Kaplan R. S., Norton D. P. Strategy-oriented organization: TRANS. from English. - M.: Olymp-Business, 2009. - 416 p.

5. Ledenev E. E. BSC and EVA® - competitors or allies? URL: http://www.iteam.ru/publications/strategy/section_27/article_1197/ (Accessed 04/12/2012).

6. Niven P. R. Balanced scorecard: Step by step: TRANS. from English. - M.: Balance-Club, 2004. - 314 p.

7. Stepanov DV Intellectual capital, balanced scorecard and economic value added in the management system aimed at creating value. URL: http://www.iteam.ru/publications/strategy/section_27/article_136/ (Accessed 04/12/2012).

8. Phelps B. Smart business metrics: A system for measuring performance as important element management. - M.: OOO "Balance Business Book", 2004. - 288 p.

9. Shchiborsch K. V. Activity budgeting industrial enterprises Russia / K. V. Shchiborsch. - 2nd ed., revised. and additional - M.: Publishing House "Business and Service", 2004. - 592 p.

10. Ampuero M., Goranson J., Scott J. Solving the Measurement Puzzle: How EVA and the Balanced Scorecard Fit Together // The Cap Gemini Ernst & Young Center for Business Innovation. Issue 2 "Measuring Business Performance". - 1998. - P. 45-52.

11. Balanced Scorecard Functional Standards, Release 1.0a (May 5, 2000). - Balanced Scorecard Collaborative, Inc. URL: //http://www.bscol.com/ (Accessed 15.08.2012).

12. Lawrie G. Combining EVA with the Balanced Scorecard to improve strategic focus and alignment: 2GC Discussion Paper. - UK: 2GC Active Management, 2001. - 7 pp.

13. Strategy implementation and realization. Systems and processes for successful implementation of organizational strategy and business development plans. URL: http://www.businessballs.com/businessstrategyimplementation.htm (Accessed 08/14/2012).

14. Willden D. Poor Execution of Strategy - Top Leadership Challenge (JUN 30, 2008). URL: http://leadershippotential.blogspot.com/2008/06/poort-execution-of-strategy-top.html (accessed 08/15/2012).

Many enterprises and organizations have by now developed a system for evaluating performance based on a comparison various indicators. With one of these well-known approaches - a balanced scorecard (BSC, or Balanced Scorecard, BSC) - it is assumed that the enterprise will be able to divide the result evaluation system it uses into the following four categories: financial, customer satisfaction, operational and growth in training costs [see. eg 1-4, 6, 8-9, 11-13]. Despite the fact that this approach focuses on several aspects of performance at the same time, it is usually complex, time consuming and quite expensive to apply. Moreover, as the number of criteria and indicators increases, so does the likelihood that some of the indicators will improve, while others remain the same, or even deteriorate.

Key to good governance is to carry out such strategic changes that will lead to a comprehensive improvement in performance in various fields and activities of the enterprise. This is possible only when the enterprise's activity management system includes both financial and non-financial indicators. So, in particular, the financial (and economic) indicators characterizing the activities of a transport enterprise include the following:

1) the rate and absolute indicators of growth in the output of goods, works, services;

2) the rate and absolute indicators of profit growth (net of taxes);

3) the rate of growth (or reduction) of production and distribution costs;

4) the degree of completeness of tax payment and the absence of tax debt (as a percentage of the assets of the enterprise);

5) the dynamics and absolute values ​​of indicators of the financial ratios of the enterprise (for example, absolute, urgent and general liquidity ratios, financial independence, financial stability, financing, etc.);

6) dynamics and absolute indicators of profitability of current and net assets, return on sales, as well as economic profitability, return on equity, return on equity, etc.;

7) indicators characterizing the efficiency and effectiveness of the enterprise and its attractiveness for investors and shareholders (according to IFRS), in particular, ARR, DPP, EBIT, EBITDA, EBT, EPS, EVA, IRR, NOPLAT, NPV, PI, PP, ROA , ROE, ROI, etc.

Non-financial performance indicators of an enterprise characterize the quality of its work as a subject of a competitive market, producing (or not producing) value (and added, i.e. surplus, value) and satisfying (or not satisfying) the needs of customers (consumers) in its goods, works or services. The main questions that allow one to “deduce” or “construct” the relevant (usually informal or alternative) performance indicators of the transport enterprise, in this case, may be the following [see, in particular, 1-2]:

1) Does the enterprise create value and value for the consumer (or not)?

2) Do the needs and satisfaction of the consumer with the provided goods, works or services of the enterprise change?

3) do the characteristics (quality) of goods, works, services change and in what direction?

4) does the time and costs for the production and supply of goods, works, services decrease or increase?

5) is the market share of the enterprise in the local market increasing or decreasing, and is the volume of its goods or services increasing or decreasing?

7) Does the image of the enterprise change in the eyes of the consumer, in what (positive or negative) direction?

8) Are there new (including promising, Pareto-efficient) clients?

9) does it change in positive side the social role of the enterprise and its products or services (the concept of social responsibility of business)?

10) whether there is a system for the introduction of scientific, technical, technological, organizational, financial, informational, etc. innovation and investment, and how effective is it?

The tool that can, in our opinion, combine these two groups of indicators is process-oriented management and budgeting (PSB) of the activities of a transport enterprise, which allows you to take into account costs and targets not only for financial, but also for non-financial results of business processes and types of activities. Performance measures (indicators) provide answers to questions about business processes and activities, evaluating, in particular, the following aspects: Is value being created for consumers and/or for the organization? What are the costs of this? Are consumer characteristics changing? If yes, how and why? Are the characteristics of the product (service) changing? If so, how and how much does it cost the company? How long does it take (lead time and cycle time)? How well is it performed specific view activities, i.e. this or that business process at the enterprise (quality)? Are all activities accounted for? Which of them do not create value, and which do? Etc.

In our opinion, the relationship between various indicators within the above two groups - financial and non-financial indicators - is very close. A change in one type or area of ​​activity (business process and indicators characterizing it) in many cases affects other indicators (or components of these indicators) and the efficiency of the entire enterprise as a whole. So, for example, a decrease in the duration of activities can affect costs, reducing them, however, the quality may also decrease, since this changes the way (technology, procedure, etc.) of the activity itself. As a result of the interconnectedness of performance indicators, performance evaluation for one type of activity and only for any one indicator can be misleading in relation to the entire business process (or group of them), which in this case will be non-reference in relation to the entire system.

Management of activities is provided by any selected indicators and the availability of relevant information about them. For example, customer satisfaction can be periodically measured using real-time customer surveys. When measuring it, you can use, in particular, the following criteria: the number of complaints in the customer service department; the number of applications for warranty service; number of orders with requests for technical support; the number of visits to customers for service; the number of returns (exchanges) of goods; quantitative indicators of service quality, calculated using expert assessments or using the methods of queuing theory, etc. Similarly, the degree of (dis-)satisfaction of staff with conditions and pay can be measured by the employee turnover rate, the number of conflict situations between individual employees or absenteeism, the degree of conflict in departments, the presence (absence) of labor disputes, a comparison of the average wages by enterprise with other similar enterprises, as well as quantitative and qualitative indicators characterizing working conditions, etc. [see. 2].

At the same time, it is obvious that the performance indicators of an enterprise - both financial and non-financial - should be future-oriented and tied to value creation. Therefore, this approach should be focused on events that should happen in the future, and not be just another tool for ascertaining them. The main attention should be paid to how it is possible to fulfill the planned tasks set in these areas (that is, to achieve the planned indicators), which are tied to the purpose of the enterprise to create value. At the same time, the experience of the world's leading companies shows that no control checks(including the system of total quality control) after the work performed or activities (as well as their measurements) do not add value [see, for example, 2, 4, 6, 8, 10].

At the same time, there is no doubt that both the business processes mentioned above and the emerging infrastructure of the transport enterprise should be oriented towards the main, strategic goal of its work in market conditions - making a profit, i.e. to obtain economic value added (Economic Value Added, EVA), which, obviously, involves the transformation of the traditional system of POUB into a system aimed at creating value (Value-Based Management, VBM). In other words, the target function of the transport enterprise within the framework of VBM is the maximization of value, which can be reflected in the EVA indicator. In our opinion, it is one of the most convenient universal and functional indicators, as it reflects the process of value creation and can be calculated not only for transport companies whose shares are quoted on the market, but also for most companies with a different organizational and legal form [ cm. 5, 7, and also 10-14]. Moreover, as G. Lawrie notes, the combined use of BSC and EVA increases the "performance" of both tools, and the experience of practical use of this approach (for example, by AT&T (USA) and Boot plc (UK) companies, however, with taking into account the specific parameters of shareholder value) confirms the correctness of this path [see. 12, r. 5, 7]. “While EVA is effective in determining the relative cost of the performance of an organization and its components,” concludes G. Lowry, “BSC is a powerful additional tool used by managers in the preparation of strategic and operational plans, the ultimate goal of which is to find and improve indicators of financial benefits. » .

EVA is defined as the difference between the company's net operating profit after tax and the cost of capital for the same period. Operating profit, or EBIT (abbreviated from the English Earnings Before Interest and Taxes), is the difference between the gross profit and the operating costs of the enterprise, i.e. financial result from all types of activities of the enterprise before paying income tax and interest on borrowed funds.

The weighted average cost (price) of an enterprise's capital (abbreviated from English Weighted Average Cost of Capital, WACC) is an indicator that is used in financial analysis enterprise activities and business valuation. It can be calculated using the formula:

WACC = [(E: IC) x ROE] + [(BCA: IC) x RBCA (1 - TP)], where (1)

E - the value of equity capital (abbreviated from English. Equity, or Ownership capital), rub.;

IC - the value of the total invested capital (abbreviated from English Invested Capital), moreover, the value of IC = RE + BCA, rub.;

ROE - required or expected return (profitability) of equity (abbreviated from the English Return on Equity), units, or in%;

BCA - the amount of borrowed funds (abbreviated from the English Borrowed Current Assets), rub.;

RBCA - required or expected return on borrowed funds, units, or in %;

TP - income tax rate (abbreviated from the English Tax of Profits), units, or in%.

Based on the calculations of EBIT and WACC indicators, the value of the EVA indicator can be determined by the following formula:

EVA = EBIT x (1-T) - WACC x C, where (2)

EBIT - the amount of income before taxes and interest, rubles;

T - income tax rate, units, or in %;

WACC - weighted average cost (price) of capital (WACC), rub.;

C - valuation of capital, rub.

If EVA is greater than 0, then the company makes a profit that exceeds the cost of capital, which is the basis for creating value. Otherwise, if EVA>0, then the enterprise creates value, if EVA<0 - то стоимость на предприятии не создаётся (или снижается ранее созданная стоимость).

Thus, the formation of a transport enterprise management system based on the use of financial and non-financial indicators based on the PSIB and the EVA indicator is the process of forming such an enterprise management system that sets a single basis for making financial, economic and business decisions, and allows modeling, evaluating and to monitor this or that situation in a unified way - to orient all the processes of managing a transport enterprise towards an increase in added value, i.e. to increase his profits. At the same time, something else is also obvious - each enterprise needs to make its own, possibly different from others, decision on the question of what indicators and what criteria should be chosen by its management in order to achieve its goals.

Reviewers:

Ostanin V. A., Doctor of Economics, Professor of the Department of Economic Theory of the Vladivostok Branch of the Russian Customs Academy, Vladivostok.

Zelentsov V. V., Doctor of Historical Sciences, Professor of the Department of Maritime Transport Economics, Maritime State University named after I.I. adm. G. I. Nevelskoy, Vladivostok.

Bibliographic link

Fisenko A.I., Kuleshova E.A. FINANCIAL AND NON-FINANCIAL INDICATORS IN THE BUDGETING SYSTEM OF A TRANSPORT ENTERPRISE // Modern Problems of Science and Education. - 2012. - No. 6.;
URL: http://science-education.ru/ru/article/view?id=7376 (date of access: 03/26/2019). We bring to your attention the journals published by the publishing house "Academy of Natural History"

Own property of the enterprise, bringing real or potential economic profit for a certain period of time during operation and / or storage – These are non-financial assets. There is no clear legislative gradation of such objects, but two main groups can be distinguished: production and non-production. The division is carried out depending on the type of origin of the property asset and its participation in the production cycle. Let's consider the main characteristics in more detail.

Classification of non-financial assets

According to Rosstat Order No. 498 dated October 26, 2015, information on investments in non-financial assets must be provided by legal entities in the P-2 form. In order to understand the essence of the subject, this law contains detailed explanations on the procedure for generating a report by parent organizations and their divisions in the presence of relevant investment activities. At the same time, the structure of investments in fixed assets and non-produced property objects is distinguished.

In particular, the following types of assets are included in fixed capital:

1. Residential premises, buildings.
2. Other structures, premises and buildings.
3. transport facilities.
4. The cost of improving the condition of land.
5. Equipment, machines, household inventory.
6. Information and telecommunication equipment, computers.
7. Intellectual property.

Non-produced property objects include types of assets, the origin of which is not related to the production process:

1. Material- land plots, natural wealth and subsoil, biological non-cultivated resources.
2. Intangible– trademarks, goodwill, licenses, patents, copyrights, leases, other intangible objects.

Depending on the ultimate goal of participating in the production cycle for the manufacture of goods, the provision of services, NFAs are also divided into non-production and production. Non-productive assets are those objects that under no circumstances are directly involved in production. For example, this is enterprise documentation, various permissive licenses, agreements, contracts, etc.

Production assets are property (equipment, inventory, buildings, etc.) that are repeatedly and constantly used in the production of goods, the provision of services, and intangible NFA. The latter include intangible types of objects that carry a certain informational value. For example, these are computer software, production technologies, literature and art, precious metals, antiques, etc.

Features of accounting for non-financial assets

If we turn to the form of financial statements No. 1 - Balance, it is clear that the reflection of NFA owned by the enterprise is possible in the following lines of the "Assets" section:

• 1110 - data on intangible assets are entered.
• 1120 - data are entered based on the results of research.
• 1130-1140 - data on tangible / intangible search tools are entered.
• 1150 - data on fixed assets are entered.
• 1210 - data on the company's reserves are entered.

The general principles of NFA accounting are divided depending on which organization records business transactions - budgetary or commercial. In the first, section 1 of the Chart of Budget Accounts is used to form standard entries, and secondly, the Chart of Accounts approved by Order No. 94n is used. Information on non-financial production and non-production assets consists of data on fixed assets, intangible assets, inventories, depreciation by objects.

Acceptance for accounting is made according to the value of the initial cost, which is the sum of all actual costs for the acquisition, creation, construction, taking into account the amounts of VAT. The procedure for determining the initial cost of various objects is given in Order No. 157n dated December 1, 2010. In order to ensure the reliability and completeness of the reflection of information on accounting accounts, analytics is carried out in the context of groups or objects. For each type of asset, a separate inventory card is created with the assignment of an inventory number. All movements of the NFA are documented by supporting primary documents.