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Basic Accounting Knowledge: Business Elements

2011/1/8 13:29:00 36

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What are the business elements?

The so-called business elements refer to all kinds of resources that enterprises enter into the process of production and operation.

The production and operation of any enterprise must be first

Investment

Certain types and quantities of resources can ultimately produce and operate certain products or services.

Therefore, business elements are essential objective conditions and material bases for enterprises to carry out normal production and operation activities.

Contents of business elements

The main business elements of an enterprise are:

1. land.

In agriculture, land is the basic means of production. It is not only the base of agricultural production activities, but also the labor of agricultural production.

object

And labor means, and in industry, service and other industries, land is only used as a base and place for production and operation.

Under the current conditions of science and technology, the function of the land can not be replaced by any other means of production.

The land quality and fertility are different, and their economic value is different because of their different geographical location. They also have different effects on the production, operation and economic benefits of enterprises.

2. labour force.

Labor force refers to people who produce products inside enterprises or provide intelligence and services for enterprises.

It includes managers, technicians,

Worker

And so on.

Laborers occupy the dominant position in the elements of productive forces. They are the most active and creative factors.

An enterprise is made up of human beings because of human beings.

Any economic activity of an enterprise depends on people to organize. Any equipment of it depends on people to command and command. Therefore, the quantity and quality of workers, the organization and arrangement of labor force will directly affect the efficiency of enterprises.

In modern society, the quality of workers, the degree of initiative and creativity in labor determine the future and destiny of enterprises to a large extent.

3. capital.

Capital refers to the monetary capital and means of production advanced by the enterprise in advance for production and operation, also known as capital.

A certain amount of monetary capital is a necessary condition for an enterprise to be established. It is also necessary in the whole process of production and operation.

In the commodity economy, because money is a special commodity of general equivalents, it is very popular among people.

Any economic activity of an enterprise is inseparable from monetary capital.

In addition, the efficiency of enterprise economic activities is often measured by money.

Therefore, to some extent, the goal of enterprise production and operation is to ensure the proliferation of enterprise capital.

The means of production is a form of expression of a certain amount of money, also known as labor means. It is the material basis for the production and operation of enterprises. It requires enterprises to use money to buy in the market.

Like labor, the means of production is also the source of material wealth, which includes labor data and object of labor.

Labor data are all material and material conditions that are used to change or influence the object of labor in the course of labor.

It is the use of these labor materials to make the expected change of the labor object and produce the products needed by the market.

Therefore, labor data, especially the quantity and quality of machinery and equipment, and the advanced level of technology, have a great impact on the production and operation of enterprises and their efficiency.

The object of labor refers to everything that people add to labor in production. It includes two categories: natural matter and raw material. Among them, the grade and reserves of natural products, the difficulty of mining, the variety and quality of raw materials are key factors that affect the production efficiency and product quality of enterprises.

With the development of science and technology, people will find more useful properties of natural products and create many new materials, which will make the types of raw materials more diversified and replace a wider range.

4. technology.

Technology is the specific application of knowledge in production, generally refers to various process operation methods and skills developed according to production practice experience and natural science principles.

In addition, it includes the corresponding production tools and other material equipment, production process or operation procedures.

Technology is often contained in people's minds, and it is manifested by people's limbs and other organs. More often, technology is often materialized in production data, and it is represented by means of production, through its quality, type and performance.

The development of science and technology can enable people to manipulate more machinery and equipment, and greatly improve labor efficiency.

New technology, new technology and new materials can not only save time, cost and materials, but also increase total production, create many new products, improve the function of products, and open up new markets.

Therefore, science and technology are of vital importance to the survival and development of enterprises. It is precisely because of the rapid development of modern science and technology that a variety of modern consumer goods come into being.

5. information.

Information is the message and message that the receiver does not know in advance. This is mainly about economic information.

Information, together with materials and energy, is called the three pillar of modern science and technology.

In today's highly developed market economy, market information, such as demand type, quantity, product price, competitor's strength, strategy, new process, new project, new product and so on, any information can make an enterprise get out of the predicament quickly, and turn a new turn for the better.

Because of the great value of information, there are many enterprises that specializes in providing information, such as information consulting companies, idea companies, etc.

Under the conditions of modern social production, the above operational elements of enterprises must be closely integrated and effectively allocated, so as to give full play to their respective roles and create more profits for enterprises.

Among these elements, land, capital and labor are all tangible resources, while technology and information are intangible resources.

With the development of social productive forces and the progress of science and technology, intangible resources play a more and more important role in enterprises.

Countries with large land, labor or capital are not necessarily rich; on the contrary, countries with shortage of land, capital or labor are not necessarily poor.

The reason lies in the exertion and application of its resources.

Therefore, for the operators of modern enterprises, they only care about the amount of land, labor and capital, while ignoring technology and information will bring disastrous losses to enterprises.