Administrative service - the result of the exercise of power by an authorized subject, which, in accordance with the law, ensures legal registration conditions for the exercise by individuals and legal entities of the rights, freedoms and legitimate interests upon their application (issuance of permits (licenses), certificates, certificates, registration, etc.).
In accordance with the Decree of the Cabinet of Ministers "On measures to streamline administrative services" dated July 17, 2009 N737, administrative service is a service that is the result of the exercise by the subject of the authority to adopt, in accordance with regulatory legal acts, to apply to an individual or legal entity an administrative act aimed at the implementation and protection of his rights and legitimate interests and / or the fulfillment by a person of duties defined by law (obtaining permits (licenses), certificates, certificates and other documents, registration is what).
Administrative services do not include control activities (inspections, revisions, inspections, etc.), educational, medical and economic services provided by executive authorities, state enterprises, institutions and organizations.
Administrative services can be provided on a paid and free basis.
Administrative services are provided in accordance with the standards approved by the subjects in accordance with their powers, taking into account methodological recommendations on the development of standards for administrative services. Institutions that have been delegated the powers to provide administrative services, assigned in accordance with regulatory legal acts to the executive authorities, provide such services in accordance with the standards approved by the executive authorities that delegated such powers.
Entities providing administrative services on a permanent basis provide: posting information on the provision of administrative services on stands and official websites, providing clarifications on issues related to the provision of administrative services.
There can be many classifications of administrative services. According to the criterion of payment, administrative services can be divided into paid and free for a person.
Depending on the subject , which provides administrative services, they can be divided into state administrative services and municipal administrative services. Important, first of all, are those classifications that are of practical importance, that is, they make it possible to make recommendations for improving the system of providing administrative services.
One such classification criterion is authorization level for the provision of administrative services legal regulation submission procedures , in particular:
1) administrative services under centralized regulation (laws, acts of the President of Ukraine, the Cabinet of Ministers and central executive authorities of Ukraine);
2) administrative services for local regulation (acts of local governments, local authorities executive power);
3) administrative services under "mixed" regulation (when both centralized and local regulation are carried out simultaneously).
Administrative services can be classified by branch of law , more precisely, on the subject (by nature) of issues for the resolution of which persons apply to administrative bodies. Among them are entrepreneurial (or economic), social, land, construction and communal, housing and other types of administrative services. At the same time, social administrative services are understood as services related to the exercise of power, for example, the appointment of state social assistance etc. An example of land administrative services may be the adoption by a local government body of a decision to provide a land plot for use, and examples of entrepreneurial public service– registration of business entities, issuance of licenses, etc.
managerial labor- this is the view labor activity on the performance by administrative and managerial employees of management functions in the organization.
Administrative and managerial workers, unlike workers, do not themselves directly affect the object of labor, i.e., with their own hands (using means of labor) do not produce material assets. They create the necessary organizational, technical and socio-economic prerequisites for the effective work of people directly involved in the performance of production (commercial) operations. Therefore, the higher the quality managerial functions, the more reliable and efficient the production facility will function. In the process of managerial work, certain resources are used - material, financial, labor and others, the effectiveness of which also affects the final results. production activities. Thus, managerial labor is a kind of social productive labor, since the total product is the result of the activities of production workers and managerial personnel. It is as necessary as the labor of workers.
Managerial work is extremely diverse, and therefore its operations and procedures are difficult to clearly classify and typify. In addition, the range of management operations is constantly expanding, and the operations themselves are changing, on the one hand, due to the transformation of management methods, on the other hand, due to the increasing use of new technical means. Revolutionary changes in the content of operations, procedures of managerial work are introduced computer technology enabling the introduction of fundamentally new information Technology. Nevertheless, it is possible to single out the most characteristic operations of managerial labor, which are encountered primarily in the process of developing and making managerial decisions. They are:
- - formulation of the problem;
- - search for information manually and using computers;
- - information analysis;
- - grouping information (manually or using a computer);
- - simple calculations without a computer;
- - calculations using a computer;
- - preparation of a decision;
- - making decisions individually;
- - collective decision-making;
- - paperwork, drafting letters, etc.
The impact (indirect) of administrative and managerial workers on the product of total labor is carried out by using information and converting it into appropriate decisions to change the state of this object in the direction of achieving the goals. Therefore, the main feature of the labor of administrative and managerial workers is the informational nature of the subject and product of their labor, due to the fundamental difference between the labor process (in its content and results) from other types of labor.
Another feature of managerial work is its mental nature. This follows from the informational nature of the subject and product of labor, due to which administrative and managerial workers, as a rule, have to expend neuro-emotional efforts to a large extent, especially when searching for and implementing solutions.
In management, as in any other type of labor activity, there is a division of labor. It manifests itself in connection with the difference in the objects of control. The difference in classes, types of control objects leads to the need for specialization of managers depending on the area, type economic activity, the type of the managed object. There is a division by type management activities, in management specialties, for example, analysts, planners, accountants, managers are distinguished.
From the standpoint of the specific content of work, operations, procedures performed by employees engaged in managerial work, their roles in the preparation and adoption of managerial decisions are also highlighted. different groups management workers. Such a division reflects different levels of complexity of individual operations, requirements for professionalism, decision-making powers. Employees involved in management, depending on the nature and content of the functions performed, are divided into three categories:
- 1) managers in the person of leaders, managers, empowered to make management decisions, directly implement control actions;
- 2) specialists represented by employees of the apparatus of management services, officials who analyze information about the object of management, participate in the preparation, discussion, choice of management decisions, prepare recommendations for managers;
- 3) technical performers serving managers and specialists and performing auxiliary operations to ensure the management process and its participants.
Each of these groups has its own characteristics both in terms of the content of their work and the nature of mental loads, and in terms of influence on the results of the work of the labor collective.
So, the heads of organizations and their departments determine the goals and directions of activity, select and place personnel, coordinate the work of performers, production (commercial) and management departments, ensure coordinated, well-coordinated and efficient work of the relevant teams. Their work is dominated by creative operations, although there are significant differences between them (leaders). The work of managers is very heterogeneous and responsible. It combines individual, collegiate and collective activities.
The work of specialists (engineers, technicians, economists, etc.) is defined in a more definite way, who develop and introduce new or improved types of products, technological processes, as well as forms of labor organization and management, provide the enterprise with the necessary documentation, materials, repair and other services, carry out commercial activities, i.e. perform a certain function or part of a function. The activities of specialists combine creative and repetitive operations, although there are also significant differences between them (specialists).
Technical performers (secretaries, clerks, accountants, etc.) perform a variety of work related to ensuring the activities of managers and specialists. Their labor is considered to be the simplest, and it is dominated by repetitive operations. Although as the use of information technology increases, a significant increase in the volume of management information their work is sharply complicated, requires training, knowledge, experience, more and more affects the quality management processes.
IN modern conditions three types of managerial work can be distinguished: heuristic, administrative and operator.
heuristic labor- this is primarily the work of managers and specialists. It most fully reflects the nature of creative mental activity, its psychophysiological essence. According to its content, heuristic work consists of two types of operations: analytical and constructive. The first consists in obtaining and perceiving the information necessary for making decisions. Constructive operations are associated with the preparation and adoption of various kinds of decisions.
Administrative labor- this is a specific type of mental labor, the functional purpose of which is the direct control of the actions and behavior of people in the course of their labor activity. The process of administrative work consists of the following organizational and administrative operations: service and communication, control and evaluation, coordination.
Operator labor- this is mainly the work of technical performers to perform the stereotyped operations necessary for information support production and management processes.
It should be noted that the content of the work of administrative and managerial workers does not remain unchanged. Studies show that accounting, information and documentation operations take up to 70% of their working time so far. However, as a result of the use of technical means, the transfer of low-content functions to them, the creation of new methods and means of labor, and the improvement of the organization of management, the content of the work of administrative and managerial workers is significantly changing, and the proportion of creative operations in their work is increasing.
Rational organization of managerial work is of great practical importance. In this case, it is customary to use the concept of “scientific organization of managerial work”.
Under scientific should be understood as organization labor of administrative and managerial workers, which is based on the use of scientific achievements and best practices, progressive forms of management, the use of technical means. It allows you to best establish and constantly improve the interaction of employees with each other and with workers, as well as with the technical means used in the process of exercising management functions and engineering and technical and economic support production (commerce).
The main objectives of the scientific organization of labor are:
- increase in labor productivity;
- maintaining the health of workers.
Managerial work and its rational organization are important factors in increasing the overall efficiency of the organization's business processes, so the issues of improving managerial work are of particular relevance.
In our country, initially, the term “scientific organization of labor” (SOT) was used to refer to activities to rationalize and improve management processes, and there were no fundamental differences in relation to production and management processes. Approximately in the 60s. 20th century the term “scientific organization of managerial labor” (SUT) appeared, which was largely facilitated by the introduction of powerful computer technology at enterprises, requiring preliminary organization of managerial activities.
The scientific organization of managerial work includes the following directions:
- - the division of labor of workers and their cooperation both on the scale of the enterprise and within each division;
- - selection and placement of employees, ensuring their qualification level in accordance with official duties;
- - organization of the activities of managerial employees as part of the production team for its management and for its engineering and technical support;
- - organization and equipping of workplaces;
- - use of progressive methods of work;
- - creation of favorable working conditions;
- - regulation of labor;
- - assessment of individual and collective work;
- - use of technical means of control, information technology, personal computers;
- - stimulation of labor.
It should be noted that the working conditions of administrative and managerial workers are determined by a combination of physical, chemical and biological elements. environment And labor processes that affect the functional state of the human body. Among the factors that determine working conditions are: sanitary and hygienic, aesthetic, psychophysiological and psychological.
Later (the beginning of the 7 ()-s of the XX century), the concept of “organizational design” appeared in our country, expressing the development trends of NUT. Organizational design is the process of developing and implementing projects for the rationalization of managerial work based on the requirements of the NOT and the capabilities of modern organizational and computer technology in order to increase the efficiency of the management apparatus. It was proposed to carry out organizational design in the following main areas:
- rationalization of organizational and functional structure control apparatus;
- rationalization of the technology for performing the main and most massive types of work, working conditions and the use of staff working time;
- rationalization of documentation and documentation services for the activities of this management apparatus;
- increasing the equipment of the apparatus for managing organizational and computer equipment and automating the work of personnel.
The rational organization of the work of a manager, a specialist requires taking into account the work performed, systematic monitoring of their working time, studying the structure of time costs, and identifying “sinks” of working time. This makes it possible to analyze the use of working time, draw up sound plans personal work and measures for the scientific organization of workers' labor.
To study the content of labor and the cost structure of the working time of managers and specialists, you can use the following methods:
- - questionnaire and oral surveys- are carried out in order to study the opinion of the employee about how rationally his work is organized: whether his duties are clearly defined; whether he has to perform work that is not included in these duties (which ones and for how long); whether its work is planned and what is the proportion of unscheduled work; whether there are losses of working time (their size, reasons); what means of mechanization and office equipment are used in the work (their use); whether the organization of the workplace and working conditions satisfy him, and, finally, what suggestions does the employee have to improve the organization and increase labor efficiency;
- -photo working time- used to establish the structure of its costs over the planned observation period. At the same time, the study of the costs of working time is carried out by observing and measuring them in the order of the actual sequence. Photo of working time is carried out by a specially designated person. It can be continuous (i.e., throughout the working day) or selective. In the latter case, they study the costs of working time for individual functions (types of work), including repetitive ones, as well as for individual periods (cycles) of work;
- - self-photograph of working time- cost accounting is carried out directly by those working under the supervision of the NOT services. It is carried out with the help of special sheets of self-photos, in which all work performed or breaks are recorded;
- - momentary method- used to study the content of labor and the cost of working time of various categories of engineers and employees. The principles and methods of conducting observations are basically the same as in the study of labor costs of workers, there are only a few features. The fixing moment, in relation to the work of engineers and employees, should be considered the moment when the observed falls into the field of view of the observer. In the absence of an employee at the workplace, the observer can obtain information about the reasons for his absence from the note made by the employee in the journal.
Each method of studying the content of labor and the structure of time costs is applicable for certain conditions and has corresponding advantages and disadvantages (Table 8.1).
Table 8.1
Characteristics of methods for studying the content of labor and the cost structure of working time APM
|
Expediency applications |
Advantages |
Difficulties in use and disadvantages |
|
|
Questionnaire and oral surveys |
If it is necessary to identify the opinions of directly working people about problems and ways to solve them |
Respondents have a very deep knowledge of the subject of research and ways to solve the problem. |
Requires high qualification of the compiler of questionnaires. Based on the subjective opinion of the respondents |
|
Working time photo |
Subject to a preliminary study of the content of labor |
Greater than with self-photography, the accuracy of the results. Can be used to control data obtained by other methods |
Uneconomical. Great labor intensity. Has an unsatisfactory impact on workers |
|
Self-photograph of working hours (without a list of labor elements) |
In the initial study of the organization of labor. With the simultaneous study of the content of labor and the cost structure of working time. With a small scale of research with elements of a questionnaire |
economical |
Difficulty in grouping and processing data. Insufficient accuracy of results. Does not fully reveal the loss of working time due to the fault of the employee |
|
Self-photograph of working time (with a list of elements of labor) |
Subject to a preliminary study of the content of the work. With a large scale of research |
Easy, economical, convenient for data processing |
Insufficient accuracy of results. Does not fully reveal the loss of working time due to the fault of the employee |
|
Method of instant observations |
It is used as a selective method for mass observations. A preliminary study of the organization of labor by other methods is advisable. It is used as a method of monitoring the results obtained by other methods. |
Sufficient accuracy of results. economical |
Requires highly qualified observers |
In addition, in some cases, for these purposes, use:
- - timing, in which an element of a process that is cyclically repeated is studied. It is used in the study of advanced methods and techniques of labor, to test existing standards or develop new ones;
- - a method of simplified observations, consisting in fixing the time spent by an employee on processing a certain type of documents. Documents should be of medium complexity, and working conditions should be close to normal. Observations are made within 30-40 minutes so that the time spent on preparation and completion of the operation does not affect the time of operations.
When conducting research using the “photo of working time” and “self-photography of working time” methods, a reasonable grouping of the balance of working time is of great importance, which can be, for example, the following:
- - study of problems and development of solutions;
- - development of plans and activities;
- - preparing and holding meetings;
- - management of people (distribution of tasks, consulting, conflict resolution, etc.);
- - preparation and publication of orders and instructions;
- - telephone conversations;
- - reception of visitors;
- - Familiarization with correspondence.
Based on the generalization of data obtained from questionnaires, sheets of photographs and self-photos for the entire period of the study, tables of working time costs by position or other characteristics (depending on the purpose of the study) should be compiled. After analyzing these data, measures are developed to improve the organization of labor and eliminate the identified shortcomings.
Regulations on the activities of administrative and managerial personnel
1. General Provisions
1.1. Regulations on the administrative and managerial personnel of the State budget institution“The Regional Center for Social Assistance to Families and Children “Zhuravushka” (hereinafter referred to as the Institution) is a local regulatory act of the Institution that defines the tasks and functions of the unit in the structure of the Institution, its rights and obligations in relations with other units.
1.2. The regulation on administrative and managerial personnel is approved by the director of the Institution.
1.3. The approved Regulations on administrative and managerial personnel shall be kept by the personnel specialist of the Institution.
1.4. Administrative and management personnel (hereinafter - AUP) is a structural subdivision of the Institution.
1.5. Direct management of the activities of the AUP is carried out by the Director of the Institution.
1.6. In its activities, the AUP is guided by the Constitution Russian Federation, federal laws, other regulatory legal acts, orders and orders of the Ministry of Social Policy of the Nizhny Novgorod Region, the Charter of the Institution, orders of the director of the Institution, job descriptions of employees and other regulatory legal acts.
2. Goals and objectives of the department
The purpose of the activity of the AMS is to organize and coordinate the work of the Institution by strengthening the resource capacity of the Institution and improving the system social service families and children in the Nizhny Novgorod region.
In its activities, the AUP should ensure the solution of the following tasks:
2.1. general management work structural divisions Institutions and coordination of their activities;
2.2. ensuring the implementation in the activities of the Institution federal laws and other regulatory legal acts of the Russian Federation in the part related to the competence of the activities of the Institution;
2.3. organization and implementation of the development of a strategy, main directions personnel policy Institutions and ensuring its implementation;
2.4. formation of a highly professional staff of the Institution, capable of effectively ensuring the fulfillment of the tasks and functions assigned to it;
2.5. organization and conduct of work in the field of social - labor relations and award work;
2.6. collection and generalization of information about the activities of the Institution, submission of information on the activities of the Institution to the head of the department for social protection of the population of the Sovetsky district of the city of Nizhny Novgorod;
2.7. implementation of measures to create safe and favorable working conditions for employees of the Institution;
2.8. organization of the correct technical operation buildings, structures, networks and communications and maintaining them in constant operational readiness; systematic technical inspections;
2.9. organization of the overhaul, current repair of the building, structures, quality control of the work performed;
2.10. provision of the Institution necessary equipment, furniture, inventory, fuels and lubricants, food products, building materials;
2.11. ensuring strict compliance with the rules on labor protection and safety and technical operation of equipment and instruments;
2.12. organization of work on accounting and ensuring the order of storage of accounting documents;
2.13. control over technical safety and labor protection of all structural divisions;
2.14. keeping records of incoming and outgoing correspondence, systematization and ensuring the safety of documents in the prescribed manner;
2.15. control for labor discipline and compliance by employees with internal labor regulations.
3. Functions
In order to solve the tasks facing it, the AUP performs the following functions:
3.1. organization of the effective functioning of the structural divisions of the Institution;
3.2. security effective system control over the state of work of the Institution;
3.3. development of an action plan to determine the development prospects of the Institution;
3.4. organization of execution of orders and instructions of the director, control over their execution by employees;
3.5. preparation and submission to the director of proposals for the implementation of federal laws and other regulations, personnel and labor activities;
3.6. Ensuring the activities of commissions:
- quotation;
- balance;
- on regulation of conflicts of interest;
- in terms of work experience.
4. Rights
4.1. Request and receive from all structural divisions the information necessary for the implementation of their activities.
4.2. If necessary, interacts with external organizations.
4.3. Make proposals to encourage employees for conscientious, efficient work and apply disciplinary measures against them.
4.4. Conclude, change and terminate employment contracts with employees in the manner and under the conditions established Labor Code Russian Federation, other Laws, regulatory legal acts.
4.5. Make appropriate adjustments to the current local regulations and draft documents being developed by the Institution.
Employees of the department enjoy the rights and perform duties in accordance with job descriptions.
5. Responsibility
5.1. The Office is responsible for the proper and timely performance of the functions provided for by the Regulations on the administrative and managerial apparatus, within the limits determined by the labor legislation of the Russian Federation and other regulatory legal acts regulating the activities of the Institution.
6. Interaction
6.1. Within the Institution, the AUP interacts with all structural divisions.
6.2. Interacts with authorities state power, institutions of social services for the population, institutions of health care, education and representatives of the media.
6.3. Interaction is carried out with charitable organizations, associations, grand forming funds.
7. Reorganization and liquidation
7.1. AUP is reorganized or liquidated in connection with the reorganization or liquidation of the Institution.
8. Final provisions
8.1. During the period of temporary absence of one of the Deputy Directors of the Institution (being on a business trip, vacation, absence due to temporary disability, etc.), the Director entrusts the performance of his duties to the relevant members of the administrative and management personnel or the head of one of the departments supervised by the absent Deputy Director of the Branch .
8.2. The vacation schedule of the AMS is drawn up in agreement with the director in such a way that the fact that the employees of the AMS are on vacation does not lead to a significant decrease in the efficiency of the Institution and its departments supervised by the relevant members of the AMS.
Regulations on the activities of the AUP are developed in accordance with the Charter of the Institution. Changes and amendments may be made to the Regulations on the activities of the AUP, taking into account changes in the current legislation of the Russian Federation or as necessary. The regulation must be reviewed at least once every five years.
The efficiency of an enterprise is determined by its organization (structure, powers, rights and obligations, organizational regulations and regulations) and its management system (goal setting, planning, monitoring, accounting, preparation of management decisions, corrective and preventive actions). However, the efficiency of an enterprise is evaluated not by how the organization and management system are built, but by what results have been achieved and what objective forecasts are available for the future.
This is the difficulty of creating an effective organization and an effective structure and management system. And this determines the need to attract consulting organizational and management services in building an effective enterprise. It is impossible to simply take known principles of management and organization and arrive at an effective solution. It is necessary to go from the goal set by the enterprise, at every step ensuring maximum efficiency enterprises:
Goal set>> private goals of activity >> policies adopted to achieve the set goals >> structure that ensures the achievement of private goals >> programs for achieving private goals and their implementation >>goal achieved.
At the same time, we note that all these steps are the strategy of the enterprise. "Strategy is the definition of the main long-term goals and objectives of the enterprise and the approval of the course of action and the allocation of resources necessary to achieve these goals" (Alfred Chandler). “The strategy should contain three essential components: (1) the main chains of action; (2) the most significant elements of the policy that direct or limit the field of action; and (3) programs of main actions aimed at achieving the set goals and not going beyond the chosen politics" (James Quinn).
Thus, an effective structure is developed in the process of developing a strategy, it is at the center of the strategy. The strategy (set private goals, adopted policies) determines the structure, but at the same time, the structure also influences the strategy, since private goals should fall on specific structural units, which can only be built according to certain principles - the principles of the organizational structure. There are four such principles that determine the structure of the enterprise:
1. Adopted control range
2. The accepted principle of grouping structural units
3. Accepted principle of delegation of authority and decentralization
4. Accepted principle of outsourcing
1. control range determines the number of subordinate units (at the lower level - the number of subordinate employees). At many of our plants, this range is in the range of 4-9, and sometimes even below the marked lower limit. The optimal value is in the range of 7-11. Accordingly, private goals should be optimally grouped into 7-11 groups, one group for each subordinate structural structural unit.
2. Grouping principles. Structural divisions can be grouped according to different principles: functional, product, territorial, consumer, etc. For example, an enterprise may adopt a policy of producing budget products (economy class), products with an optimal price-quality ratio (budget-class), or a policy of producing expensive but high-quality products (premium class), and these principles determine the specific framework applied. At the same time, there are always administrative divisions: accounting, secretariat, financial and economic, administrative and economic, not dependent on this policy.
2.1. Budget products are produced with the maximum division of labor, when each department performs its function in the production chain: marketing, development, production, sales. This is a linear functional organizational structure (Fig. 1). Thanks to the division of labor according to functions (operations), the products have the lowest cost, but at the same time, each department is responsible only for its own operation, and not a single department is responsible for the final result, it is difficult to understand which department is responsible for the detected product deficiencies, so this is not the product of the High Quality.
Figure 1. Linear functional organizational structure
2.2. Products of the highest price segment
The requirement for high quality products no longer requires a division of labor by functional divisions, where each division performs a specific function for all manufactured products, a division of labor by type of product, where each division performs all the functions of releasing its product. This results in higher cost, but because the product is produced in one division that is fully responsible for it, the product quality is higher.
This is a linear product organizational structure (Fig. 1).
Figure 2. Linear product organizational structure
2.3. Products with an optimal price-quality ratio.
In order to combine the advantages of functional and product structures, a matrix organizational structure was created in which both product and functional divisions are present, and functional divisions are under dual control: administrative by the head, and technical by the product division (Fig. 3 a) or production units (in this case, restaurants) are under dual management (Fig. 3 b).
Figure 3. Matrix organizational structure
3. Delegation of powers and decentralization
3.1. Vertical decentralization is carried out in a divisional organizational structure, and a network organizational structure. In their appearance, these structures do not differ in any way from the linear product structure (Fig. 1), matrix organizational structure (Fig. 3 b). The only difference is that the linear product divisions in the first case, and restaurants in the second, have significant independence and report to the head only on a given narrow range of issues. Outside of these issues, they work independently.
3.2. Horizontal decentralization is additional horizontal control links in linear structures. For example, when commercial service gives daily plans technical service(production) without approval CEO, unless, of course, they go beyond the given limits (horizontal line 6 in Fig. 4).
Figure 4. Linear organizational structure with horizontal control links
4. Outsourcing
The term "outsourcing" (from the English "outsourcing") is literally translated as the use of other people's resources. In other words, outsourcing is the transfer on a contractual basis of non-core functions to other organizations that specialize in a particular area and have relevant experience, knowledge, and technical means. Thus, outsourcing is a policy that allows you to optimize the activities of an enterprise by concentrating activities in the main area where they have core competencies and experience, and outsourcing non-core areas in which the enterprise cannot have the required high competencies and experience, or their Acquisition and support will be very expensive for the enterprise and will reduce its efficiency.
For example, in many enterprises there are already no IT departments, legal, security, etc. departments. Large enterprises sell products only in wholesale quantities, and do not have retail divisions. Outsourcing makes it possible to reduce the number of structural divisions, to reduce the efforts of the management to manage non-core areas, to concentrate all the competencies of the enterprise on its main direction - the production and sale of products. One of the directions of outsourcing is outsourcing in the field of consulting services.
Our company provides services for the development of the optimal organizational structure of the enterprise and all related organizational documentation (regulations on divisions, job descriptions, regulations for the interaction of departments), ensuring its maximum efficiency.
Topic 1. Enterprise (organization)
1.1. Enterprise (organization): brief description and classification
1.2. Company structure
1.3. Organizational structures enterprise management
1.4. Enterprise management
1.5. Management technologies
Topic 2. Organization production process
2.1. Organization of production: the essence of form
2.2. Manufacturing process
2.3. Production cycle
2.4. in-line production
2.5. Batch and individual methods of organizing production
2.6. Organization of production in auxiliary and service departments of the enterprise
Chapter II . Production resources, their formation and efficiency of use
Topic 3. Fixed assets of an enterprise (firm)
3.1. Fixed assets of the enterprise: concept, classification, accounting and evaluation
3.2. Depreciation and amortization of fixed assets, their types and reproduction of fixed assets
3.3. Rental and leasing of property
3.4. Working capital, their characteristics methods for determining the need for working capital Oh
3.5. Determining the need for working capital
3.6. Efficiency indicators for the use of fixed assets and working capital
Topic 4. Personnel (personnel). Planning the number of employees and labor productivity
4.1. Personnel (personnel) of the enterprise
4.2. Planning the number of employees of the enterprise. Working Time Budget Calculation
4.3. Labor productivity. Production and labor intensity
4.4. Labor productivity planning. Ultimate performance labor
Topic 5. Remuneration at the enterprise
5.1. Tariff wage system
5.2. Forms and systems of remuneration
5.3. Tariff-free wage systems
5.4. Payroll planning
Chapter III . The economic mechanism of the functioning of an organization (enterprise) in market conditions
Topic 6. Production capacity and manufacturing program enterprises
6.1. Production capacity of the enterprise
6.2. Methodology for calculating production capacity
6.3. Types of production capacities. Equipment load balance
6.4. Production Plan
6.5. Commodity and gross output
Topic 7. Production costs. Calculation. Cost estimate
7.1. Production cost
7.2. Calculation
7.3. Cost estimate for production and sales of products
7.4. Foreign experience cost accounting in market conditions
Topic 8. Prices and pricing at the enterprise
8.1. The concept of price and price policy enterprises
8.2. Pricing Strategies
8.3. Price system. Price types
8.4. Pricing Methods
8.5. Foreign experience in accounting for costs in pricing
Topic 9. Product quality management in the enterprise
9.1. Product quality
9.2. The policy of the enterprise in the field of quality. Quality system
9.3. Product standardization
9.4. Product certification
Topic 13. Investment activity of an enterprise (firm)
10.1. Investments. Essence, types, sources and directions of investments. Investment policy of the enterprise (firm). Investment project
10.2. Evaluation of the commercial effectiveness of investment projects: indicators, criteria
Chapter IV . Efficiency economic activity enterprises, financial results
Topic 11. Financial management of the enterprise
11.1. financial planning at the enterprise. Financial management
11.2. Operational financial planning
11.3. The main financial documents of the company
Topic 12. Profit of the enterprise and profitability of production
12.1. Enterprise profit
12.2. Indicators of profitability of products of production, capital, sales
Section I. ENTERPRISE IN A MARKET ECONOMY
Topic 1. ENTERPRISE (ORGANIZATION)
1.1. a brief description of and classification of enterprisesAn enterprise is a business entity that, at its own risk, carries out independent activities aimed at systematically deriving income from the use of property, the sale of goods, the performance of work or the provision of services, and which is registered in this capacity in accordance with the procedure established by law.
A manufacturing enterprise is characterized by production, technical, organizational, economic and social unity.
Production and technical unity is determined by a complex of means of production that have technological unity and interconnection of individual stages of production processes, as a result of which the raw materials and materials used in the enterprise are converted into finished products.
organizational unity is determined by the presence of a single team and a single leadership, which is reflected in the overall and organizational structure of the enterprise.
economic unity is determined by the generality of the economic results of work - the volume of products sold, the level of profitability, the mass of profit.
However, the enterprise is not only a production, economic, but also a social unit. Company is a team of people of various qualifications, connected by certain socio-economic relations and interests, and the extraction of income serves as the basis for meeting the needs (both material and spiritual) of the entire team. Therefore, one of the most important tasks of the enterprise is: payment of socially just wages, which would ensure the reproduction work force; creation of normal working and rest conditions, opportunities for professional growth etc.
An enterprise is not only an economic entity, but also entity.
legal entity an organization is recognized that owns, manages or manages separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court. Legal entities must have an independent balance sheet or estimate.
The legal entity is subject to state registration and operates on the basis of either the statute or memorandum of association and the charter, or only the memorandum of association.
The charter reflects: organizational and legal form enterprises; Name; mailing address; the subject and purpose of the activity; statutory fund; the procedure for distributing profits; control bodies; list and location of structural units that are part of the company; terms of reorganization and liquidation.
Authorized fund - fixed amount of fixed and working capital of the enterprise. The state generally sets a minimum statutory fund.
Many enterprises are part of certain firms.
Firm is a legally independent business entity. A modern firm usually includes several enterprises. If the firm consists of one enterprise, both terms are the same.
Depending on the purpose of the activity, any legal entity belongs to one of two categories:
commercial organization;
non-profit organization.
By legal form commercial organizations in accordance with the Civil Code of the Russian Federation are classified as follows:
business partnerships- general partnership, limited partnership (partnership in limited partnership);
business companies- companies with limited liability, companies with additional liability, joint-stock companies (open and closed types);
state and municipal unitary enterprises – based on the right of economic management, based on the right operational management;
production cooperatives (artels).
Non-profit organizations are classified as follows:
consumer cooperatives (unions, partnerships);
public and religious organizations(associations);
funds;
institutions, associations of legal entities (associations and unions).
Enterprises can be classified according to a number of criteria:
by the nature of the consumed raw materials– mining and manufacturing enterprises;
for the purpose of the finished product- enterprises producing means of production and enterprises producing consumer goods;
on the basis of technical and technological commonality- enterprises with continuous and discrete production processes, with a predominance of mechanical and chemical production processes;
by hours of operation during the year- year-round and seasonal enterprises;
according to size- large, medium and small enterprises. The main criterion for attributing an enterprise to one of these groups is the number of employees with differentiation by sectors of the economy;
by specialization and scale of production of the same type of products - specialized, diversified and combined enterprises.
1.2. Company structure
Company structure - this is the composition and correlation of its internal links: workshops, sections, departments, laboratories and other units that make up a single economic object.
Distinguish between the general, production and organizational structure of the enterprise.
Under overall structure enterprise is understood as a complex production units and subdivisions serving employees, the number, size, relationships and ratios between these subdivisions in terms of the size of the occupied areas, the number of employees and throughput.
TO production departments include workshops, sections, laboratories in which the main products (manufactured by the enterprise), components (purchased from outside), materials and semi-finished products, spare parts for product maintenance and repair during operation are manufactured, undergoing control checks, tests, are produced different kinds energy for technological purposes, etc.
TO departments serving employees, include housing and communal departments, their services, canteens, canteens, kindergartens and nurseries, sanatoriums, dispensaries, medical units, voluntary sports societies, technical training departments, etc.
Unlike the general structure production structure The enterprise is a form of organization of the production process and is expressed in the size of the enterprise, the number, composition and proportion of shops and services, their layout, as well as in the composition, number and layout of production sites and jobs within the shops.
Workplace- Part production area, where a worker or a group of workers perform individual operations for the manufacture of products or maintenance of the production process.
Production area- a set of jobs that perform technologically homogeneous work or various operations for the manufacture of the same or the same type of product.
The composition, number of sites and the relationship between them determine the composition of larger production units - workshops- and the structure of the enterprise as a whole.
There are the following types of workshops and sections:
basic;
auxiliary;
serving;
side effects.
Task auxiliary shops– Ensuring the normal uninterrupted operation of the main production shops. Auxiliary shops include: repair, metalwork and repair, tool, energy, etc.
Service shops perform the functions of storing products, transporting raw materials, materials and finished products.
Side shops engage in waste management.
The organizational construction of workshops and sections is carried out in three main areas (principles):
technological- are formed on the basis of homogeneity technological process manufacture of various products (concrete, steel-smelting shops, etc.);
subject- unites workplaces, sections, workshops for the production of a certain type of product (ball bearing workshops);
mixed- differs in that the procurement workshops and sections are created according to the technological principle, and the producing workshops and sections are created according to the subject.
shopless (plot);
workshop (workshop);
case (case);
combine (production, for example, a textile factory).
The principle of formation of the management structure - organization and consolidation of certain management functions for divisions (services) of the management apparatus.
The organizational structure of the management apparatus is characterized by a different number of links, most often a three-link system is used: director - foreman - foreman.
All activities of the enterprise are managed by a director (president, manager), who can be both the owner of the property and an employee.
To ensure the strategic, current and operational management of the enterprise, the director has a functional management apparatus directly subordinate to him and deputies. The control apparatus includes the following main services:
operational management of the enterprise;
personnel management (social service);
economic and financial activities;
information processing;
administrative management;
marketing;
foreign economic relations;
technical development, etc.
The head of the shop is responsible for all aspects of the work of the shop and performs all the functions of the technological and economic management of the shop with the help of the shop management apparatus subordinate to him.
The department head reports directly to the director.
The foreman is the leader and organizer of production and labor on the site. Large sections of the workshop (departments, spans) are headed by section chiefs (senior foremen), to whom shift foremen are subordinate.
A group of workers united in a brigade is led by a foreman who is a senior worker and is not released from production work, receiving an additional payment to tariff rate for the performance of their duties.
1.3. Organizational structures of enterprise management
Organizational structure of management determines the composition of the departments of the administrative apparatus, their interdependence and interconnection. The group of managers and specialists, which is responsible for the development and implementation of management decisions, is manadgement Department enterprise. The management apparatus includes management personnel throughout the enterprise, as well as its structural divisions.
There are the following management structures: linear, functional, linear-functional, linear-headquarters, product, innovation-production, project, matrix, divisional, etc.
Linear control structure- a structure that is formed as a result of building a management apparatus only from mutually subordinate bodies in the form of a hierarchical ladder. With this construction, management decisions form linear links. This structure implies, on the one hand, the organization of management, and on the other hand, decision-making procedures.
The leader in such a structure is called linear and closes on itself both administrative and other functions. Moreover, feedback informing the manager about the progress of the work may be absent. Administrative functions and procedures can be delegated by the main manager to lower levels of the hierarchy. Members of each of the lower levels of management are directly subordinate to the head of the next, higher high level. The use of this structure is expedient at enterprises with a small number of personnel and small volumes and nomenclature of production.
Functional management structure - a structure in which it is supposed to create units to perform certain functions at all levels of management. Management decisions while being divided into linear And functional, each of which is mandatory. In this structure, line and functional managers do not interfere in each other's affairs. Each leader closes only part of the functions. Feedback may not be available.
Modification of this structure - functional-object structure of management, where within the framework of the functional departments the most qualified specialists are allocated, responsible for the performance of all work on a specific object. This enhances the personification of responsibility for the entire range of work, thereby preventing the unjustified increase in the role of individual objects to the detriment of the interests of the enterprise as a whole.
Linear-functional management structure - structure in which managerial influences are divided into linear- binding and functional- recommendation.
The heads of individual departments have a linear impact on all participants in the structure, and the heads of functional (economic, engineering, etc.) departments have a functional impact on the performers of the work.
Line-staff management structure - a structure that involves the formation to help line managers of specialized functional units - headquarters for solving certain tasks (analytical, coordination, network planning and management, special, etc.). Headquarters are not endowed with an administrative function, but prepare recommendations, proposals and projects for line managers.
Product management structure - a structure, a feature of which is the separation of functions for the manufactured product at the production and service levels of the enterprise. This allows you to keep separate records, sales, supply, etc.
Innovation and production management structure - a structure that provides for a clear separation of the management of departments that carry out innovative functions (strategic planning, development and preparation for the production of new products) and the functions of day-to-day operational management of the established production and marketing of mastered products. The use of such a structure is rational with a significant scale of production of periodically updated products.
Project management structure - a structure focused on ensuring effective management of the parallel execution of a number of large projects at the enterprise. At the same time, certain sets of units participating in individual projects, headed by the leaders of these projects, receive autonomy. The project manager bears full responsibility for its timely and high-quality development and implementation. He is endowed with all the rights to manage the subdivisions subordinate to him and does not have subordinate subdivisions that are not directly related to the preparation of the project.
These structures can be created in centralized and decentralized forms. At decentralized form, functional and support units are divided into project units and report to project managers, and when centralized- they become common to all project departments and report to the head of the enterprise.
Matrix control structure - a structure that combines vertical linear and functional control links with horizontal ones. The personnel of functional units, remaining in their composition and subordination, are also obliged to follow the instructions of project managers or special headquarters, councils, etc., formed to manage individual projects and work. Project managers establish the composition and sequence of work, and the heads of functional departments are responsible for their proper and timely implementation. These structures can be applied to individual organizations as well as to systems of organizations.
Divisional management structure characterized by the allocation within the organization of practically independent units - "divisions" - by product, innovation or sales markets. It is used in the practice of corporate governance, when the managed organization belongs to the category of large and largest in terms of production scale and number of employees, and is also characterized by a variety of products, breadth of sales markets.
Topic 2. ORGANIZATION OF THE PRODUCTION PROCESS
2.1. Organization of production: essence, forms
Organization of production- a system of measures aimed at rationalizing the combination in space and time of material elements and people employed in the production process.
Under organization of the production process understand the methods of selecting and combining its elements in space and time in order to achieve an effective end result.
The organization of the production process (manufacturing of the product) is based on the following principles:
specialization, characterized by a limited range and mass production of products (works) of the same name;
continuity, suggesting an increase in the time spent by the object of labor in processing, a decrease in the time spent by it
no movement pending the resumption of the manufacturing process,
reduction of breaks in the use of living labor and means of labor;
proportionality, requiring relatively equal output
products or the volume of work performed for a certain period of time by all interconnected divisions of the enterprise, equipment groups, jobs, as well as the compliance of the equipment operating time fund and workers with the labor intensity of the production program;
parallelism, including the simultaneous execution of individual parts of the production process, the concentration of technological operations at the workplace and the combination in time of the execution of the main auxiliary operations;
straightness, providing the shortest distance of movement of objects of labor in the production process;
rhythm, involving regular repetition of the production process at regular intervals;
flexibility - the ability to quickly restructure for the release of a new
products.
Concentration is a process of focusing the manufacture of products on a limited number of enterprises and their production units.
Under specialization is understood as the concentration at the enterprise and in its production units of the production of homogeneous, the same type of products or the performance of individual stages of the technological process.
There are technological, subject and detailed specialization.
Technological Specialization- the separation of enterprises, workshops and sites in order to perform certain operations or stages of the production process, for example, spinning, weaving and finishing factories in the textile industry.
Subject specialization involves the concentration at the enterprise (in the workshop) of production completely finished species products, such as motorcycles, bicycles, dishes, bakery products, etc.
detailed specialization, being a kind of subject, it is based on the production of individual parts and parts of finished products - motors, bearings, etc.
The prerequisites for increasing the level of specialization are the standardization, unification and typification of processes.
Standardization establishes strictly defined quality standards, shapes and sizes of parts, assemblies, finished products. It creates the prerequisites for limiting the range of products and increasing the scale of its production.
Unification involves reducing the existing diversity in the types of structures, shapes, sizes of parts, blanks, assemblies, materials used and the choice of the most technologically and economically feasible from them.
Typing processes consists in limiting the variety of production operations used, developing standard processes for groups of technologically homogeneous parts.
In a competitive environment, in some cases, it is more preferable for an enterprise to diversification production, involving a variety of areas due to the expansion of the range of products.
cooperation implies industrial relations of enterprises, workshops, sites jointly participating in the production of products. It is based on detailed And technological forms of specialization. Intra-factory cooperation is manifested in the transfer of a semi-finished product from one shop to another, in the service of the main subdivisions by auxiliary ones.
combination is a combination of industries in one enterprise, sometimes diversified, but closely related. The combination can take place:
on the basis of a combination of successive stages of manufacturing products (textile, metallurgical and other plants);
on the basis of the integrated use of raw materials (enterprises of the oil refining, chemical industry);
when allocating divisions for waste processing at the enterprise (enterprises of the forestry, leather and other industries).
2.2. Manufacturing process
Manufacturing process- a set of interrelated main, auxiliary, service and natural processes aimed at manufacturing certain products.
Operation - part of the production process performed at one workplace and consisting of a series of actions on one production object (detail, assembly, product) by one or more workers.
The classification of production processes is presented in table 1.
Main are those production processes during which raw materials and materials are converted into finished products.
Auxiliary processes are separate parts of the production process, which can often be separated into independent enterprises. Auxiliary processes are aimed at manufacturing products and providing services necessary for the main production. These include the manufacture of tools, technological equipment and spare parts, equipment repair, etc.
Serving processes are inextricably linked with the main production, they cannot be isolated. Their main task is to ensure the smooth operation of all departments of the enterprise. These include intershop and intrashop transport, warehousing and storage of material and technical resources, etc.
Table 1
Classification of production processes
|
Classification sign |
Type of production process |
|
1. Significance and role in the manufacture of products |
Main Auxiliary Serving |
|
2. The nature of the flow |
Simple Synthetic Analytical |
|
3. Manufacturing stage |
Procurement Processing Issuing (assembly) |
|
4. Degree of continuity |
Discontinuous continuous |
|
5. Degree of technical equipment |
Manual Partially mechanized Complex-mechanized automated |
|
6. Features of the equipment used |
Hardware (aggregative) Discrete |
Procurement production processes turn raw materials into necessary blanks, approaching in shape and size to finished products. Procurement can be attributed to: in mechanical engineering - foundry and forging processes, in clothing industry- cutting and other processes.
Processing are the processes during which blanks are converted into finished parts (machining, galvanizing, sewing, etc.).
Issuing (assembly) production processes are used for the manufacture of finished products, assembly of units, machines (assembly, tool processes, wet heat treatment, etc.)
Discontinuous production processes involve interruptions in the manufacture of products, the operation of equipment without compromising their quality. continuous production processes are carried out without interruption.
Manual called processes performed without the help of machines and mechanisms. Partially mechanized processes are characterized by the replacement of manual labor by machines in certain operations, mainly the main ones. Complex-mechanized processes presuppose the presence of an interconnected system of machines and mechanisms that ensures the performance of all production operations without the use of manual labor, with the exception of machine and mechanism control operations. automated production processes ensure the performance of all operations, including the control of machines and mechanisms, without the direct participation of the employee.
Hardware (aggregative) processes take place in special types of equipment (baths, vessels, etc.) and do not require the labor of workers in the course of their implementation.
Discrete processes are carried out on separate machines with the participation of workers.
The design of the production process takes place in two stages. On first stage route technology is compiled, where only a list of the main operations to which the product is subjected is determined. At the same time, the development is carried out, starting with the finished product and ending with the first production operation.
Second phase provides for a detailed detailed and step-by-step design in the opposite direction - from the first operation to the last.
2.3. Production cycle
Production cycle- the calendar period from the moment raw materials and materials are put into production until the finished product is released, accepted by the technical control service and delivered to the finished product warehouse, which is measured in days, hours.
Production cycle ( T c) has two stages:
time of the production process;
break times in the production process.
technological cycle, or working period, includes:
time for preparatory and final operations (T pz);
time for technological operations (T tech);
time for the course of natural technological processes (T est.pr);
time for transportation in the production process (T trans);
time for technical control(T tech.k).
time of interoperative decubitus (T interoperable decubitus);
time of inter-shift sojourn (T interoperable sojourn).
T c = T pz + T tech + T est.pr + T trance + T tech.k + T interoperable decubitus + T decubitus
Preparatory and closing time is spent by a worker (or a team) on preparing himself and his workplace for the performance of a production task, as well as on all actions to complete it. It includes the time to obtain an order, material, special tools and fixtures, equipment adjustment, etc.
Time of technological operations - this is the time during which a direct impact on the object of labor is carried out either by the worker himself or by machines and mechanisms under his control.
Time of natural technological processes - this is the time during which the object of labor changes its characteristics without the direct influence of man and technology (air drying of a painted product or cooling of a heated product, growth and maturation of plants, fermentation of certain products, etc.).
Time for technical control And transport time during production constitute maintenance time, which includes:
quality control of product processing;
control of the operating modes of machines and equipment, their attitude, minor repairs;
transportation of raw materials, acceptance and cleaning of processed products.
partion breaks - take place during the processing of parts
in batches: each part or assembly, arriving at the workplace in
part of the party, lies twice - before the start and at the end
processing until the entire batch passes through this operation;
waiting breaks - due to the inconsistency (non-synchronism) of the duration of adjacent operations of the technological
process and occur when the previous operation finishes before it is freed workplace to perform the next operation;
parts and assemblies lie due to the unfinished production of other parts included in one set.
Inter-shift breaks are determined by the mode of operation (number and duration of shifts) and include breaks between work shifts, weekends and holidays, lunch breaks.
Inter-operational and inter-shift breaks are regulated breaks.
Unscheduled breaks are associated with downtime of equipment and workers for various organizational and technical reasons not provided for by the operating mode (lack of raw materials, equipment breakdown, absenteeism of workers, etc.), and are not included in the production cycle.
2.4. in-line production
in-line production- a form of production organization based on the rhythmic repetition of the time of performing the main and auxiliary operations at specialized workplaces located along the course of the technological process.
The flow method is characterized by:
reduction of the range of manufactured products to a minimum;
division of the production process into operations;
specialization of jobs in the performance of certain operations;
parallel execution of the operation at all workplaces in the thread;
location of equipment along the technological process;
a high level of continuity of the production process, which is ensured by the equality or multiplicity of the duration of execution of each operation of the flow to the beat of the flow;
the presence of special interoperational transport for the transfer of objects of labor from operation to operation. Structural unit mass production is a production line. production line is a set of workplaces located along the technological process, designed to perform the technological operations assigned to them and interconnected special types interoperational Vehicle.
table 2
Classification of production lines
|
Classification sign |
Type of production lines |
|
1. Nomenclature of processed products (number of objects fixed for manufacturing on production lines) |
Constant-stream: one-subject multidisciplinary Variable flow Group multi-subject |
|
2. The degree of continuity of the production process |
Continuous: with a regulated rhythm with free rhythm Discontinuous (direct flow) |
|
3. Level of mechanization and automation |
Mechanized Complex-mechanized automated |
|
4. Degree of coverage of the production process |
Precinct Shop |
2.5. Batch and individual methods of organizing production
Batch method of organizing production characterized by the manufacture of a different range of products in quantities determined by the batches of their launch-release.
Party called the number of products of the same name, which are processed in turn at each operation of the production cycle with a single cost of preparatory and final time.
The batch method of organizing production has the following characteristic features:
launch of products into production in batches;
processing simultaneously products of several items;
assigning several operations to the workplace;
wide application along with specialized universal equipment;
the use of highly qualified and broadly specialized personnel;
the location of equipment mainly in groups of the same type of machines.
Individual method of organizing production characterized by the manufacture of products in single copies or in small non-repeating batches.
The features of the individual method of organizing production are:
uniqueness of the range of products during the year;
use of universal equipment and special equipment;
location of equipment in groups of the same type;
development of integrated technology;
employment of highly specialized workers
qualification;
a significant proportion of work using manual
labor;
a complex system of organization of logistics, creating large stocks of work in progress, as well as in the warehouse;
as a result of the previous characteristics - high costs for
production and sale of products, low turnover
funds and level of equipment utilization.
2.6. Organization of productionin auxiliary and service divisions of the enterprise
The auxiliary and service divisions of the enterprise include the following facilities: repair, tool, transport, energy, storage, etc.
Main task repair facilities is to maintain equipment in working condition and prevent its premature wear. The organization and procedure for carrying out repair work is regulated by the standard provision.
System scheduled preventive maintenance(PPR) covers a set of activities, including maintenance of equipment, overhaul maintenance, periodic preventive operations (inspections, checking for accuracy, oil change, flushing), as well as scheduled preventive repairs (current, overhaul).
When planning repair work are defined:
types of repair work for each machine and unit and their timing
execution;
the complexity of repair work, labor productivity, the number and fund of payment of repair personnel;
quantity and cost of materials and spare parts necessary for repair;
planned downtime of equipment for repair;
the cost of repairs;
the volume of repair work by workshops and the enterprise as a whole, broken down by quarters and months.
The calculation of the need for materials, spare parts and semi-finished products is made on the basis of the norms for the cost of materials per unit of repair complexity and the volume of repair work. The ratio of the total downtime of equipment under repair to the annual fund of equipment operation time is percentage of equipment downtime for repairs.
Tool economy designed to solve the following tasks:
uninterrupted supply of tools to all production departments of the enterprise;
organization of rational operation of tools and instruments;
reduction of tool inventory without compromising normal
the course of the production process;
reducing the cost of maintaining the tool economy.
According to the role in the production process, they distinguish working, auxiliary, control and measuring tools, fixtures, stamps, molds.
By the nature of use, the tool is special And universal(normal).
For the purposes of accounting, storage and issuance of a tool, it is divided into classes, subclasses, groups, subgroups, types, depending on the design and production and technological features. In accordance with the above classification, the instrument is indexed, i.e. assigning him a certain symbol. Indexing can be numeric, alphabetic or special.
Section II. PRODUCTION RESOURCES, THEIR FORMATION AND EFFICIENCY OF USE
Topic 3. FIXED AND CURRENT ASSETS OF AN ENTERPRISE (FIRM)
3.1. Fixed assets of the enterprise: concept, classification, accounting and evaluation
Fixed assets - this is a set of production, material assets that operate in the production process for a long period of time, while maintaining a natural-material form throughout the entire period and transferring their value to products in parts as they wear out in the form of depreciation.
According to the accounting system, fixed assets include labor instruments with a service life of more than 12 months and a value (at the date of acquisition) exceeding 100 times the minimum monthly wage per unit. Fixed assets are divided into fixed production and fixed non-productive assets.
TO main production assets include those fixed assets that are directly involved in the production process (machines, equipment, etc.) or create conditions for the production process (industrial buildings, structures, etc.).
Fixed non-productive assets - these are objects of cultural and community purposes (clubs, canteens, etc.).
Fixed assets are also called non-current, or low-current, assets, as well as immobilized funds; in valuation, they constitute a significant part of the authorized capital of the enterprise.
Typical composition of the main production assets production enterprises is as follows: buildings, structures, transmission devices, machinery and equipment, instruments, devices and laboratory equipment, Computer Engineering, vehicles, tools and fixtures, production and household equipment, other fixed assets.
Distinguish active And passive parts of fixed assets. Those funds (machinery, equipment, etc.) that are directly involved in the production process are referred to as the active part of fixed assets. Others (buildings, structures), which ensure the normal functioning of the production process, are classified as a passive part of fixed assets.
Accounting and evaluation of fixed assets are carried out in natural and monetary forms. The natural form of accounting for fixed assets is necessary to determine their technical condition, the production capacity of the enterprise, the degree of use of equipment and other purposes.
Monetary (or cost) valuation of fixed assets is necessary to determine their total volume, dynamics, structure, value transferred to the cost of finished products, as well as for calculations economic efficiency capital investments. The monetary form of accounting for fixed assets is carried out in the following areas:
Initial cost fixed assets includes the cost
acquisition of equipment (constructions, buildings), transport
shipping and installation costs. At the initial cost, funds are taken into account, their depreciation is determined
and other indicators.
replacement cost - this is the cost of reproduction of fixed assets in modern conditions. It is established, as a rule, during the revaluation of fixed assets.
residual value is the difference between
the original or replacement cost of fixed assets and the amount of their depreciation.
Liquidation value- the cost of selling worn-out or decommissioned individual fixed assets.
The revaluation of property leased is carried out by the legal entity on whose balance sheet this property is recorded. The cost of land plots and nature management facilities is not subject to revaluation.
To determine the full replacement cost of fixed assets, two methods are used: the index and the direct valuation method. Index method provides for indexation of the book value of individual objects using indices of change in the value of fixed assets, differentiated by types of buildings and structures, types of machinery and equipment, vehicles and other fixed assets, by regions, periods of manufacture, acquisition. The base is taken as the full balance sheet value of individual items of fixed assets, which is determined based on the results of their inventory as of January 1 of the corresponding year.
Direct estimation method replacement cost of fixed assets is more accurate and allows you to eliminate all the errors accumulated as a result of previously used revaluations using average group indices. The replacement cost of fixed assets under this method is determined by direct recalculation of the cost of individual objects at documented market prices for new objects, prevailing as of January 1 of the corresponding year.
When revaluing equipment intended for installation and unfinished objects using the direct recalculation method, their physical and moral obsolescence is additionally taken into account.
3.2. Depreciation and amortization of fixed assets, their types
Reproduction of fixed assets. Depreciation of fixed assets is determined and accounted for by buildings and structures, transmission devices, machinery and equipment, vehicles, production and household equipment, working livestock, perennial plantations that have reached operational age, intangible assets.
Depreciation of fixed assets is determined for full calendar year(regardless of the month of the reporting year they were purchased or built) in accordance with established standards.
Depreciation is not carried out in excess of 100% of the value of fixed assets. Accrued depreciation in the amount of 100% of the cost of objects (items) that are suitable for further operation cannot serve as a basis for writing them off due to complete depreciation.
There are two types of wear - physical and moral.
Physical deterioration- this is a change in the mechanical, physical, chemical and other properties of material objects under the influence of labor processes, forces of nature and other factors. In economic terms, physical wear and tear is the loss of original use value due to wear, dilapidation and obsolescence.
To determine the physical depreciation of fixed assets, two methods of calculation are used. The first is based on the comparability of physical and standard service life or scope of work. The second one is based on data on the technical condition of the means of labor established during the survey.
Coefficient physical depreciation (I) in terms of the amount of work can be established only for those objects that have a certain productivity (machines, machine tools). This coefficient can be determined by the formula
where T f is the number of years actually worked by the machine;
P f - the average number of products actually produced per year;
P n - annual productive capacity(or standard performance) equipment;
T n - standard service life.
Physical depreciation over the service life can be applied to all types of fixed assets. The coefficient of physical wear by service life is determined by the formula
,
where T f - the actual service life of the means of labor;
T n - standard service life.
Obsolescence manifests itself in the loss of economic efficiency and expediency of using fixed assets before the expiration of the period of complete physical depreciation. Obsolescence is of two types. The first type is a decrease in the cost of machinery or equipment due to the reduction in the cost of their reproduction in modern conditions. In this case relative value obsolescence (I) is calculated by the formula:
where F 1 , F 2 - respectively, the initial and replacement cost of fixed assets.
Obsolescence of the second type is due to the creation and introduction into production of more productive and economical types of machines and equipment. Obsolescence of the second type can be partial and complete, and also have a hidden form. It is determined by the formula:
,
where B c, B y , - replacement cost of modern and obsolete machines;
P s, P y - productivity (or production capacity) of modern and obsolete machines.
Partial obsolescence- this is a partial loss of consumer value and the value of the machine. Its constantly increasing dimensions may serve as a reason for using this machine in other operations where it will still be quite effective.
Complete obsolescence represents a complete depreciation of the machine, in which its further use is unprofitable.
Hidden form of obsolescence implies the threat of depreciation of the machine due to the fact that the task for the development of new, more productive and economical equipment has been approved.
Depreciation of fixed assets- this is the transfer of part of the value of fixed assets to a newly created product for the subsequent reproduction of fixed assets by the time they are completely worn out. Depreciation in monetary form expresses the depreciation of fixed assets and is charged to production costs (cost) on the basis of depreciation rates.
The depreciation rate for full restoration (renovation) (N a) is determined by the formula
where F p - the initial cost of fixed assets, rubles;
L - liquidation value of fixed assets, rub.;
D - the cost of dismantling liquidated fixed assets and other costs associated with liquidation, rubles;
T a - depreciation period, year.
Depreciation deductions for fixed assets begin from the first month following the month when the object is accepted for accounting, and are accrued until the full repayment of the value of the object or its write-off from accounting in connection with the termination of ownership or other property right.
Annual depreciation is calculated in one of the following ways:
in a linear way based on the initial cost of fixed assets and depreciation rates;
reducing balance method, based on the residual value of fixed assets and the depreciation rate;
write-off method based on the sum of the number of years of useful life, based on the initial cost of fixed assets and the annual ratio, where the numerator is the number of years remaining until the end of the life of the object, the denominator is the number of years of the life of the object;
write-off method in proportion to the volume of production
(works), based on the volume of output in physical terms in the reporting period and the ratio of the initial cost of fixed assets and the estimated volume of production (work) for the entire useful life of fixed assets.
During the reporting year, depreciation deductions are accrued monthly, regardless of the method of accrual used, in the amount of "/ | 2 of the annual amount.
There are two forms reproduction of fixed assets - simple and extended. At simple reproduction replacement of obsolete equipment and overhaul equipment, while extended reproduction - this is, first of all, new construction, as well as the reconstruction and modernization of existing enterprises.
Restoration of fixed assets can be carried out through repair, modernization and reconstruction.
3.3. Rental and leasing of property
Rent - This is a property lease based on an agreement on the provision of property for temporary use for a certain fee. There are two parties involved in a lease: the landlord and the tenant.
Landlord - the owner of the property who leases it. Persons authorized by law or by the owner to rent out property can act as a lessor.
Tenant (tenant) - a person who receives property on lease and uses it for his own purposes in accordance with the purpose of the property or in accordance with the conditions specified in the contract.
Depending on the various signs of classification and features, the following types of lease are distinguished:
By objects of the contract: rental of equipment, rental of vehicles (unmanned or with a crew), rental of buildings and structures, lease of enterprises, lease of land and other facilities;
By type of contract: rental agreement, rental agreement, agreement
financial lease (leasing);
By change of ownership: lease without redemption of property, lease with the right to purchase property;
By rental terms: long-term (5-20 years), medium-term
(1-5 years), short-term (up to one year).
Rent- payment for the use of the property, paid by the tenant on the terms and conditions specified in the lease agreement.
The rent includes: depreciation deductions from the value of the leased property, the amount of which is determined in the contract; funds transferred by the tenant to the landlord for the repair of objects after the expiration of their lease; part of the profit (income) that can be received from the use of the leased property (rental percentage), at a level, as a rule, not lower than bank interest. By agreement of the parties, it is possible to use other components of the rent.
The lease payment can be established both for all leased property, and separately for each of its component parts. The terms and conditions for the transfer of rent are determined by the agreement.
The leased property remains the property of the lessor, and the manufactured products, income, material and other values, improvements to the leased property, not provided for by the lease agreement, are the property of the lessee.
The lessor includes the rent in income from non-operating operations. Since property rental services are subject to value added tax, the amounts of value added tax due to the budget are allocated.
The tenant relates the rent to the costs of production (circulation). Value added tax in this case is subject to reimbursement from the budget.
In case of current lease of non-production facilities and attributing the rent from the relevant sources, the value added tax is repaid from the same sources.
Depreciation deductions for leased fixed assets are made by the lessor (with the exception of depreciation deductions made by the lessee for property under an enterprise lease agreement, and in cases provided for in a financial lease agreement).
The tenant has the right to partially or completely redeem the leased property, unless restrictions or prohibitions are provided for by legislative acts.
Leasing - type of lease. The Law of the Russian Federation "On Leasing" interprets leasing as a type of investment activity for the acquisition of property and its transfer on the basis of a leasing agreement to legal entities and less often to individuals for a specified period, for a certain fee and in accordance with the conditions set forth in the agreement, with the right to redeem the property by the lessee.
The classical leasing scheme assumes the presence of three participants: an enterprise - an equipment manufacturer, a lessor - a leasing company (company) and a lessee - a lessee.
In addition to them, banks (or other credit institutions) that provide loans to the lessor for the purchase of equipment may take part in the leasing transaction; insurance companies that insure the property of the lessor.
In terms of economic content, leasing is associated with direct investment. Leasing allows companies to use necessary funds production without large investments. Leasing has many varieties and is constantly evolving. So, according to the type of property, leasing of movable and immovable property, leasing of used real estate, etc. are distinguished. By the nature of leasing payments, leasing with a cash payment is distinguished; leasing with compensation payment (supply of products); leasing with mixed payment. According to the terms of leasing, they distinguish: rating - rent for a period of several days to a month; hairing - rent for a period of several months to a year; actually leasing - rent for a period of one to several years.
According to international practice, the terms of leasing depend on the depreciation period of the equipment (object). Typically, the lease term is less than this period.
As lessors (landlords) legal entities can act, for example, specialized leasing companies that have a license to engage in relevant activities, as well as citizens engaged in entrepreneurial activities without forming a legal entity and registered as individual entrepreneurs.
Lessee (tenant) -- This is a legal entity or an individual entrepreneur receiving property for use under a leasing agreement.
Seller of leased property is an enterprise - a manufacturer of machinery and equipment, a trading organization or other legal or individual selling property that is the object of leasing.
IN leasing contract information is indicated that makes it possible to definitely identify the property that is the subject of leasing; the amount of leasing payments and the procedure for making them; the duration of the lease agreement; rights and obligations of the parties at the end of the contract; the rights and obligations of the parties for the sale, supply, transportation, acceptance, installation, storage and maintenance of leased property; insurance conditions, force majeure circumstances, the possibility of assigning the right to use property to a third party; conditions for terminating the contract.
When leasing movable property, the contract is drawn up in a simple written form; when leasing real estate, it is subject to registration in the unified state register.
In addition, when implementing a leasing transaction, the following documents are drawn up: a contract for the sale of leasing property; acceptance protocol confirming the delivery of the object of the leasing transaction, its installation and commissioning.
The lessee is obliged to make lease payments within the terms agreed in the contract.
In general, the calculation of the amount of lease payments (LP) is made according to the formula:
LP \u003d AO + PC + KB + DU + VAT,
where AO is the amount of depreciation due to the lessor in the current year;
PC - payment for the credit resources used by the lessor for the acquisition of property - the object of the leasing agreement;
KB - commission fee to the lessor for the provision of property under a leasing agreement;
DU - payment to the lessor for Additional services to the lessee, stipulated by the leasing agreement;
VAT - value added tax paid by the lessee for the services of the lessor.
There are other types of leasing - financial, operational (service), returnable, etc.
3.4. Working capital, their characteristics methods for determining the need for working capital
working capital - this is a set of funds advanced for the creation and use of circulating production assets and circulation funds to ensure a continuous process of production and sale of products.
The need for working capital in market conditions is often called operational needs or financial and operational needs (FEP), which are defined as the difference between funds immobilized in stocks and customer debt and the company's debt to suppliers. In many Western and American sources, the difference between current assets and current liabilities is called "working capital".
When forming the statutory fund (capital), the enterprise independently sets the planned amount of working capital necessary for its production activities, in the form of a norm in monetary terms. The company's need for working capital fluctuates throughout the year due to the seasonality of production, the uneven receipt of money for shipped products and other factors.
The typical composition and classification of working capital are presented in table 3.
