Theme 4

“Finance of enterprises and organizations”

Basis of functioning of finance of enterprises and organizations. Relations in sphere of finance of enterprises. The basic features of finance of enterprises and organizations. Content of finance of enterprises and organizations. Classification of enterprises and organizations. Organizations of the basic organizational legal forms. Financial aspects of transformation of the property of enterprises and organizations. Razgosudarstvlenie. Privatization. Restructuring. The basic forms of restructuring: mergers, absorption, division, allocation. Cluster development in Kazakhstan.

Finance of commercial enterprises and organizations. Basis of organization of finance of commercial enterprises and organizations. The basic principles of organization of finance of commercial enterprises and organizations: cost accounting, planned character, equality of all patterns of ownership, availability of financial reserves.

Financial funds of enterprises and organizations. Most important funds: statutory fund, fund of accumulation, fund of consumption, fund of payment of work, reserve fund, currency fund, repair fund. Production capital of enterprises and organizations. Production assets (industrial capital): basic, circulating. Circulating production funds. Funds of circulation.

Financial results of activity of enterprises and organizations. The total income. Net income. Financial management of enterprises and organizations. The basic activities of financial managers.

Finance of non- commercial organizations. Directions of non- commercial activity. Sources of financing and charges of organizations, establishments of non- commercial activity. Budget financing, self- supporting, self- recoupment.