Description of company operation: Article 1 of the model.
Luqiao Company has 2 1 15 employees, including 4 17 marketing personnel. The company has 1 1 administrative departments, 10 branches and 4 auxiliary production units. The registered capital of the company is10.98 billion yuan, and the annual construction production capacity (comprehensive output value) can reach 650 million yuan. The main business scope is the construction of roads and bridges and their supporting facilities, and the construction qualification has reached: general contracting of highway engineering, general contracting of municipal public works, professional contracting of highway subgrade, pavement and earthwork engineering, and professional contracting of urban and road lighting engineering.
In _ _ _ _ _ _, with the correct guidance and strong support of leaders and departments at all levels of the bureau and the construction group, the cadres and workers of the company closely focused on the overall work arrangement of the bureau "1678", combined with the "year of innovation" activities, focused on management, explored the market and actively sought enterprise development. Through the concerted efforts of the whole company from top to bottom in Qi Xin, many unfavorable factors such as insufficient production tasks and tight capital turnover have been overcome, and certain achievements have been made in management.
I. Operating Status and Annual Operating Performance Forecast
(1) Current operating conditions
1 and _ _ year performance responsibility contract indicators undertaken by the company.
(1) Achieve the profit target18.72 million yuan;
(2) Return on assets handed in is 6,543,800 yuan+0,495 yuan;
(3) Foreign income is 6.5438+0.3865 million yuan;
(4) Pay the management fee of 6,543,800 yuan+6,000 yuan to the superior;
(5) Depreciation is 22.48 million yuan.
2, the completion of business indicators
In order to ensure the smooth completion of the above indicators, at the beginning of the year, we determined the market development goal of 500 million yuan in _ _ _ _ based on the comprehensive analysis of the company's production and operation capabilities and the scientific calculation of the break-even point. The project construction income target is 350 million yuan, including 200 million yuan inside the oilfield and 65.438+0.5 billion yuan outside the oilfield; Other operating income is RMB 654.38+009.3 million, including administrative appropriation of RMB 7.25 million and other business of RMB 3.68 million. In, the overall plan of the company's reform and management was formulated, and ten supporting management measures, such as market development, financial asset management, project management and business performance assessment, were further improved, and the implementation of various management measures was actively promoted, so that the company's work moved towards procedural and standardized management.
As of September 25, the completion of various indicators is as follows:
(1) contracted 58 internal and external projects of the oilfield, including 47 internal projects and 1 1 external projects. The workload is 530 million yuan, accounting for 106% of the annual plan, of which the New Year part is about 220 million yuan.
(2) The workload of Jian 'an is 270 million yuan (excluding the equipment cost of 3.95 million yuan), accounting for 77% of the annual plan, which is101%of the same period last year; Among them, Oilfield1410.88 billion yuan, accounting for 71%of the annual plan; Oilfield external128120,000 yuan, accounting for 85% of the company's annual plan.
(3) Realize the operating income of 2810.49 million yuan, and complete 78% of the annual plan. Among them, other business income is 7.54 million yuan, accounting for 205% of the annual plan.
(4) The cost expenditure is 292.034 million yuan, and the main business tax and surcharge is10.52 million yuan, and the accumulated expenditure is 293.554 million yuan. These include:
—— The management fee of the superior is 0;
—— The return on assets handed in is 0;
-depreciation18.093 million yuan, accounting for 80% of the contract index.
(5) The accumulated surplus is-120.64 million yuan.
(2) Forecast of the completion of annual business indicators
From the analysis of the current operating conditions, due to the large gap in the internal sources of life in the oilfield, although the 65.438+0.4 billion yuan has been implemented with the care and help of the superior leaders, there are still more than 60 million yuan from the annual plan target, and the construction projects are scattered, the construction organization expenses increase and the profits decrease. Although the external market is developing well, dozens of tracking projects have won the bid one after another, with an output value of 330 million yuan. However, due to the rich human and material resources, market tracking, price reduction bidding, equipment scheduling and other unfavorable factors, the profit space is relatively small, and the problem of insufficient internal living sources in the oilfield restricts the completion of the company's annual operating performance responsibility index. In this regard, the leadership team of Luqiao Company has the determination and confidence to lead more than 2,000 employees of Luqiao Company to further implement various management measures, carefully calculate every account, save every penny, create more output value, improve efficiency, and strive to complete the company's operating performance responsibility index: (654.38+0) It is estimated that the annual output value of the project will be 320 million yuan. Among them, 65.438+0.5 billion yuan is within the oilfield, accounting for 75% of the annual plan, and 65.438+0.7 billion yuan is outside the oilfield, accounting for 654.38+0.10.3% of the annual plan, and 654.38+0.23% of the operating performance responsibility index has been completed.
(2) It is estimated that the operating income will be 330 million yuan, accounting for 965,438+0% of the annual plan. Among them, the project output value is 320 million yuan; Other business income is 654.38+million yuan.
(3) It is estimated that the company's operating performance responsibility index can be completed: the management fee paid to the superior is 6.5438+0.6 million yuan; The return on assets handed in is 6,543,800 yuan+0,495 yuan; Withdraw depreciation of 22.48 million yuan, and strive to achieve surplus. (At the beginning of the year, the profit index approved by the Financial Assets Department of the Administration was 3.77 million yuan)
It should be noted that since the retirement appropriation of 7.25 million yuan approved by the administration at the beginning of the year has not been allocated, the company's total operating income of 330 million yuan predicted for the whole year does not include the appropriation income, and the return on assets of 7.25 million yuan handed in by the company will be directly reduced at the end of the year, and the actual return on assets should be 7.7 million yuan.
During the period of 1-9, the management fee of the superior and the income from assets handed in were zero. If we consider these two costs of 9.3 million yuan (management fee 1.6 million yuan and asset income of 7.7 million yuan), then the actual loss during 1-9 months is 2 1.364 million yuan. It is estimated that the company will realize an operating income of 330 million yuan for the whole year. At present, it has realized an operating income of 2814900 yuan, that is, February10-10000 yuan. If it is necessary to ensure that the company's operating performance responsibility contract indicators (management fee of 6.5438+0.6 million yuan, asset income of 7.7 million yuan) are fully completed, it will be realized.
(3) Problems in operation and management
1, workload realization
At the beginning of the year, the company's financial budget workload was 350 million yuan, including 200 million yuan internally and 65.438+0.5 billion yuan externally. At present, 89% has been implemented, and the proportion of internal and external is unbalanced. Only 75% of the budget has been implemented for internal projects, which are the main sources of benefits; Although the external market presents a good development trend, the project yield is relatively low, which affects the company's ability to create efficiency.
2. Related party transactions
First, the market share is low. Although we have the support of superior leaders and the strong coordination of the leaders of the infrastructure system of the Authority, as well as related party transactions, the current market share is only about 60%. Even the road projects invested by the Administration, such as the 800-meter comprehensive treatment project, failed to implement the professional division of labor well, with a cement concrete pavement of 50,000 square meters.
Square meters, only give us 15000 square meters, especially if most of the tasks are given to those individuals with insufficient ability, and the project can't be completed in the later stage, so we have to come to our team for help, which is beyond our understanding; Second, the rate standard is artificially lowered in bidding, the profit base is unreasonable, the contract terms are not standardized, and the settlement standard and quota standard are changed in project settlement, with cumbersome procedures and time lag. Third, the procedures for over-investment or budget increase are not smooth, and they often work hard, but the settlement can't come back. Fourthly, in the efficiency supervision, if the thickness of individual road sections is less than the design thickness but within the allowable deviation range stipulated by the national quality standard, the workload is still deducted according to the difference between the measured minimum value and the design value, which violates the requirements of the national engineering quality management standard and quality management law.
3. Production organization
The internal construction project plan of the oilfield was issued late, and the drawings were not in place in time. In addition, due to the constraints of land acquisition and demolition, the project construction cannot operate normally. The overall start-up time was delayed by one and a half months to two months compared with last year, and the golden season of road construction was missed. Entering the rainy season is difficult and costly, which increases the project cost. The shortage of large-scale professional equipment such as pavement pavers and senior technicians also affects the organization and operation of construction production during bidding and construction of high-grade road and bridge projects.
4. Capital turnover.
Up to now, the balance of accounts receivable is 258.33 million yuan. Among them, accounts receivable and other receivables over three years are 4810.3 million yuan, inventory over three years is 2.68 million yuan, and non-performing assets are 7.29 million yuan, totaling 58 1 10,000 yuan; The project cost170.83 million yuan, and the liquidity gap is 80 million yuan, which seriously affects the company's capital turnover ability. At the same time, some external investment projects are not in place; Internal works According to the contract, Party A shall allocate the project progress payment when the project is completed, and the total amount shall not exceed 70% of the contract price, but few projects can reach 70%. Advance funds and loans for construction will increase the annual interest expense by about100000 yuan.
5. The fixed cost is too high.
First, the compensation for collective workers' termination of labor contracts is16.4 million yuan, which should be shared by 8.2 million yuan this year and 465,438+10,000 yuan in the first half of the year; The second is to increase 4 17 market-oriented employees, increasing the cost by 4.93 million yuan; Third, the heating cost is insufficient. The annual heating cost is 23 million yuan, and the budgeted heating cost is only 9 million yuan, with a difference of 6.5438+0.4 million yuan; And the stable work cost increased by 6.04 million yuan (including market-oriented labor cost of 4.93 million yuan; The implementation of article 1 1 will increase the cost by 560,000 yuan; Discourage all kinds of petition activities to increase the cost by 550,000 yuan. ), resulting in a substantial increase in fixed costs this year compared with the previous year. In addition, the total construction income is expected to be 320 million yuan this year, which is 30 million yuan less than the breakeven point of 350 million yuan, making it more difficult to fully complete the contract targets.
Second, the cost increase caused by stable work.
Since March this year, the company has focused on stability from the overall situation and actively done all the work that is conducive to stability. In accordance with the requirements of the relevant departments at higher levels, spare no effort to do a good job in preventing and discouraging all kinds of letters and visits, fully implement the various arrangements for maintaining stability of the Administration, and discourage and prevent all kinds of petitioners. In accordance with the unified requirements of the Bureau, we also set up a "service center for paid labor contract rescission personnel" in time, which more effectively and concretely guaranteed the development of stable work. Of course, this has also brought serious economic losses to enterprises. Although we adopt the principle of "doing a good job and practicing economy", the increased expenses due to the stable work amount to 6.04 million yuan.
1, 4 17 new market-oriented workers, organize recruitment expenses and hire workers.
Staff salaries, bonuses, meals, labor insurance, insurance and other expenses totaled 4.93 million yuan; (Calculated by half a year)
2, for the paid termination of the labor contract personnel to implement the "eleven, * * * expenditure.
560,000 yuan, mainly including: 6,543,800 yuan+0.2 million yuan for setting up a service center, and 440,000 yuan for housing and tank subsidies, personnel office and vehicle use;
3. In order to prevent and discourage all kinds of petition activities, the company dispatched 140 days, 2220 person-times, dispatched 390 vehicles on duty, and worked for more than ten hours every day, with various expenses reaching 440,000 yuan.
4. Prevent "QQ" elements from damaging the cable TV network.
Company operation description: Fan Wener
On _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _, there are 3 pumps; Three generators have exceeded their service life, and their performance does not meet the current use requirements. After research at the meeting of branch leaders, it was decided to scrap the above assets. On a certain day in _ _ _ _ _ _ _ _
The above is a description of the disposal of scrapped fixed assets.
Signature:
_ _ _ _ company
20__ _ _ _ _ _ _ _
Article 3 of the company's operating mode description
Company in August _ _, according to the municipal government Tang.
Reasons for misinterpreting the policy:1June 1999, Yang Yingbao of the Electrical and Mechanical Bureau signed an agreement with Li Dianping, the legal representative of the company at that time. At that time, it was determined that the total net assets were 2,283,667.45 yuan, which was regarded as a one-time 20% discount. After the assets are discounted to 456,700 yuan, the total amount is 65,438+0,826,933.90 yuan. That is, 6.5438+0.8 million yuan should be handed in due to misunderstanding in the later period. In fact, the company's real estate is obtained free of charge through the real estate registration procedure after negative assets. Then why are there so many state-owned assets? How to pay 6.5438+0.8 million yuan? After the event, the Industry Promotion Bureau made us pay 6.5438+0.62 million yuan.
The interpretation of the policy in this agreement is very wrong.
There is no difference between tangible assets and intangible assets. Tangguozishen (20 _ _) No.37, the tangible assets of the company, were confirmed to be negative 8 128 10.86 yuan in the restructuring, which was also reflected in the notice of asset transfer of the Finance Bureau. According to the spirit of who owns and who is responsible, the policy stipulates that land assets can be included in total assets when they are negative. At that time, in order to deal with the problems left over from history, projects (such as scrapping and bad debts) were reduced. ) According to the regulations, it is 398,996,5438+00.69 yuan, and the assets after reduction are 2,283,667.45 yuan. The total assets here are intangible assets, namely land assets.
Tangible assets are managed by finance. When the Electromechanical Bureau was revoked, the Enterprise Section of the Finance Bureau contacted our company to discuss this matter. After finding out the nature of the assets, the Finance Bureau never mentioned it again.
Intangible assets are managed by the land department, and we mentioned the policy of 20% discount on land purchase. The land department replied that land assets can only be managed and transferred in accordance with the national land policy, and the preferential treatment in the policy can only be targeted at tangible assets such as attachments on the ground.
This erroneous interpretation is not operable in policy implementation. We bought the land in 20__ and re-evaluated it at that time (due to policy reasons, the evaluation is valid for half a year). Finally, the right to use all the company's land was purchased with the 40% transfer fee of 595 1 1 yuan stipulated by the state (the policy is to exempt 4% deed tax). If the land price was assessed at that time, it would cost 920,000 yuan to purchase at that time. According to the wrong interpretation, the assets are 2283667.45 yuan. After spending 920,000 yuan to buy the land, we have to pay 6.5438+0.8 million yuan, with a total amount of 2.72 million, much higher than 2.28 million. The policy of 456,700 yuan not only fails to get 20% discount, but also needs to pay more money, which is obviously wrong in logic, contrary to the original intention of the restructuring policy and not feasible in implementation.
To sum up, the fact that the company owes RMB 6,543,800+0.8 million after the reorganization simply does not exist. The crux of the problem is that1June, 1999, the director of the Municipal Bureau of Electrical and Mechanical Services and the company legal person at that time misinterpreted the policy and signed the wrong agreement on the basis of the misinterpretation, which led to the current misunderstanding.
We think this misunderstanding should be eliminated.
The understanding may not be comprehensive, and it is only for the reference of leaders.
200 1 September 10
Company operating instructions, article 4 model
First, the basic situation:
_ _ Lighting was approved by Enshi Administration for Industry and Commerce, Hubei Province, and registered as a private individual enterprise in this bureau on June 1 1.
The company has 7 employees, with an average age of over 22, including 3 with college education or intermediate technical titles, excluding part-time electricians and designers of decoration companies (several).
Two. Operation:
1. Main business:
The main business is investment and production of lamps, including investment and production with its own funds, acquisition of second-hand lamps, sales of furniture lamps, engineering lamps, commercial lamps and other products. Enterprises are now investing in major projects, and their products are mainly sold to Enshi 8 counties 10 1 towns, mainly in the form of wholesale. At present, there are Xuanen, Lichuan and Laifeng. The sales staff in Enshi adopted an alternative method, found the best dealer cooperation and supplied 42 companies. There are more than 70 decoration companies in Enshi, and 20 decoration companies are cooperating with us. It is estimated that the number will increase to more than 40 in 20 13 years. In addition, we also have cooperative relations with wood, flooring, paint and other building materials. Wallpaper, and so on. And the end products made by processing enterprises are: led crystal lamp, sheepskin lamp, European lamp, modern candle lamp, China 1.
Wind series furniture lighting and led lighting series, special lamps and large engineering lamps can be customized.
2. Industry Outlook:
At present, from the international market, the supply of lamps is relatively stable, and the trade has not changed much. However, with the enhancement of global environmental awareness and the implementation of sustainable development strategy, more and more countries restrict and prohibit the export of lamps. In the long run, the supply of international lighting market will be tight.
Judging from the current situation of domestic production and sales, the growth rate of lamps consumption has accelerated, and the contradiction between supply and demand has become increasingly acute. After entering _ _ s, the supply of lamps and lanterns showed a downward trend, but the consumption increased rapidly. The market gap is mainly made up by imports, which are increasing year by year. From the perspective of consumption structure, it is mainly concentrated in construction, decoration and furniture manufacturing, accounting for about 75% of the total demand; From the development trend of domestic production and marketing, with the economic development and the improvement of people's living standards, as well as the optimization and adjustment of processing industry and industrial structure, the demand for lamps will continue to grow and the market gap will further expand; With the development of the real estate industry in Enshi market, the lamp market has at least ten years of manufacturability.
Three. Introduction to business performance:
Our lighting products are mainly sold to Enshi 10 1 villages and towns, and two delivery methods are adopted: cash on delivery and storefront transaction. By October 28th, 20__ _ _/kloc-0, our company sold about 900 mature lighting products every month, and the monthly sales income was about1400,000 yuan.
In the next three years, our company will sell about 65,438+00,800 mature lamps, with an estimated sales of 65,438+0,370,400 yuan and an estimated profit of about 280,000 yuan. Since the establishment of the enterprise, the asset structure has been stable and normal, all within a reasonable time range, so it is relatively stable. In view of the problems existing in enterprise management this year, this paper puts forward some concrete measures, such as strengthening internal management, increasing external communication and motivating employees, in order to improve the business performance in the new year and expand the business scope of the enterprise.
In a word, from 20__ to 20__, with the reputation of kingly demeanor and diamond quality, the enterprise conscientiously summed up its development experience, clarified its work ideas, adjusted its work focus, strengthened its brand strategy, technological innovation, industrial extension, expanded its scale, and became bigger and stronger rapidly.
Article 5 of the company's operating mode description
I. Basic information of the enterprise
Date of establishment, private limited liability company, * * * has _ _ employees, legal person, accountant, production and business address, registered capital, business scope, bank and account number, 20 10 income, tax and tax burden.
Second, the production and operation situation
1, workshop area, lease, land occupation, function, _ _ finished products, _ _ raw materials, _ _ production workshop, storage situation and address, etc.
2, production equipment, equipment name, volume, quantity, unit price, amount, use, etc.
3. Production process
4. Names, models, quantities, units and amounts of main raw materials, finished products and semi-finished products in stock.
5. Introduction of main raw materials and main finished products.
6. Main purchase and sale channels and contract orders
7. Receiving, using, scrapping and keeping invoices, special invoices, ordinary invoices, non-invoices and payment settlement methods.
8, energy consumption, electricity, water, gas, coal, etc.
9, 20 10 production and sales; 20 1 1 year production and sales
Three. pay taxes
20 10 year 10 to date paid (paid and prepaid) value-added tax and enterprise income tax.
1, VAT: input, output, freight and other deductible expenses, fixed assets deduction, contract completion and payment settlement.
2. Enterprise income tax: average total assets, average number of people and annual taxable income, cost carry-over mode, tax adjustment, making up for losses in previous years, the occurrence of three expenses in the 20 10 enterprise income tax return, and realized profits should be levied and added according to small-scale low-profit enterprises.
3. Consumption tax: production quantity, deduction quantity and inventory.
Fourth, the existing problems
1. Reasons for low income and low VAT tax burden.
2. The main reason for the low contribution rate of enterprise profit structure.
3. Rectification measures
Verb (abbreviation of verb) income forecast
1 and _ _ 2 Analysis and prospect of tax revenue in the fourth quarter. Analysis and prospect of annual tax revenue
Company operating instructions, model article 6
First, the basic situation:
_ _ Lighting was approved by Enshi Administration for Industry and Commerce, Hubei Province, and registered as a private individual enterprise in this bureau on June 1 1.
The company has 7 employees, with an average age of over 22, including 3 with college education or intermediate technical titles, excluding part-time electricians and designers of decoration companies (several).
Two. Operation:
1. Main business:
The main business is investment and production of lamps, including investment and production with its own funds, acquisition of second-hand lamps, sales of furniture lamps, engineering lamps, commercial lamps and other products. Enterprises are now investing in major projects, and their products are mainly sold to Enshi 8 counties 10 1 towns, mainly in the form of wholesale. At present, there are Xuanen, Lichuan and Laifeng. The sales staff in Enshi adopted an alternative method, found the best dealer cooperation and supplied 42 companies. There are more than 70 decoration companies in Enshi, and 20 decoration companies are cooperating with us. It is estimated that the number will increase to more than 40 in 20 13 years. In addition, we also have cooperative relations with wood, flooring, paint and other building materials. Wallpaper, and so on. And the end products made by processing enterprises are: led crystal lamp, sheepskin lamp, European lamp, modern candle lamp, China 1.
Wind series furniture lighting and led lighting series, special lamps and large engineering lamps can be customized.
2. Industry Outlook:
At present, from the international market, the supply of lamps is relatively stable, and the trade has not changed much. However, with the enhancement of global environmental awareness and the implementation of sustainable development strategy, more and more countries restrict and prohibit the export of lamps. In the long run, the supply of international lighting market will be tight.
Judging from the current situation of domestic production and sales, the growth rate of lamps consumption has accelerated, and the contradiction between supply and demand has become increasingly acute. After entering _ _ s, the supply of lamps and lanterns showed a downward trend, but the consumption increased rapidly. The market gap is mainly made up by imports, which are increasing year by year. From the perspective of consumption structure, it is mainly concentrated in construction, decoration and furniture manufacturing, accounting for about 75% of the total demand; From the development trend of domestic production and marketing, with the economic development and the improvement of people's living standards, as well as the optimization and adjustment of processing industry and industrial structure, the demand for lamps will continue to grow and the market gap will further expand; With the development of real estate industry from Enshi market, the lamp market has been manufacturable for at least ten years.
Three. Introduction to business performance:
Our lighting products are mainly sold to Enshi 10 1 villages and towns, and two delivery methods are adopted: cash on delivery and storefront transaction. By October 28th, 20__ _ _/kloc-0, our company sold about 900 mature lighting products every month, and the monthly sales income was about1400,000 yuan.
In the next three years, our company will sell about 65,438+00,800 mature lamps, with an estimated sales of 65,438+0,370,400 yuan and an estimated profit of about 280,000 yuan. Since the establishment of the enterprise, the asset structure has been stable and normal, all within a reasonable time range, so it is relatively stable. In view of the problems existing in enterprise management this year, this paper puts forward some concrete measures, such as strengthening internal management, increasing external communication and motivating employees, in order to improve the business performance in the new year and expand the business scope of the enterprise.
In a word, from 20__ to 20__, with the reputation of kingly demeanor and diamond quality, the enterprise conscientiously summed up its development experience, clarified its work ideas, adjusted its work focus, strengthened its brand strategy, technological innovation, industrial extension, expanded its scale, and became bigger and stronger rapidly.
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