Crises on a national or global scale happen with some periodicity. And a rare company manages to avoid falling financial indicators when the economy is seriously stormed. Even if the economic weather outside your office is calm, the company may find itself in the grip of an internal crisis associated with problems in the industry or product category. What anti-crisis measures should be applied at the enterprise? What needs to be done to reverse the negative trend?

1. Recognize the existence of a crisis situation

2. Inform top management about the real situation

3. Get yourself a support group

4. Create an anti-crisis committee

5. Define strategic priorities

6. Make the most pessimistic scenario

7. Reduce costs to this level

8. Reduce purchases and reduce costs

9. Reduce overhead

10. Rid the system of destabilizing elements

11. Reduce payroll

12. Abandon unprofitable projects

13. Organize tight control over finances

Avdoshina Z.A. Senior Lecturer, Department of Sociology, Political Science and Management, Kazan State Technical University, Associate Professor, Department of Management, Russian International Academy of Tourism (Kazan Branch)

Management of systems in a state of disequilibrium and imbalance requires managers to master the practical skills of anticipating and recognizing crises, eliminating the negative consequences of emerging negative factors. Anti-crisis management includes a set of methods used in various functional subsystems of management. Social technologies, methods of economic analysis, forecasting, development of complex investment projects and anti-crisis programs, restructuring and reorganization plans are used in combination to prevent and overcome crises in a timely manner.

Anti-crisis management includes a body of knowledge and the results of the analysis of practical experience, which are aimed at optimizing the mechanisms of regulation of systems, identifying hidden resources, development potential at a difficult stage of development. The specificity of anti-crisis management is associated with the need to make complex management decisions in conditions of limited financial resources, a high degree of uncertainty and risk. A manager who solves such problems is faced with the need to act in a timely manner and quickly, and the level of his responsibility is growing.

1. Crises in the development of socio-economic systems

1.1. General concepts and typology of crises

The existence of socio-economic systems is a cyclical process, which is characterized by the regularity of the onset and resolution of crises. The socio-economic system, by which we can understand civil society, an economic entity (enterprise), an integrated business structure, has two main trends in existence: functioning and development. Functioning is the maintenance of life, the preservation of functions that determine the integrity of the system and its essential characteristics. Development is the acquisition of a new quality necessary for progressive changes, adaptation to new environmental conditions, which characterizes changes in objects, means of labor and in the person himself. The use of new synthetic materials, the development of microelectronics, robotics, information and biotechnology, the use of electronic technology in combination with machine tools and robots, all this is a source of a significant increase in labor productivity and the quality of manufactured material goods. However, on the other hand, updating the technological basis of social reproduction is one of the reasons that provoke cyclicity, and, consequently, crisis phenomena in the functioning of the system. The economy is never at rest. Prosperity is not infrequently replaced by collapse, national income, employment rates, output growth rates, as well as prices and profits are falling. In the end, the bottom point is reached, and the revival begins again. At a higher turn in the unwinding spiral of history, more progressive than the previous stage, crises proceed with varying degrees acuity and their possible manifestations.

The crisis- this is an extreme aggravation of contradictions in the socio-economic system (organization), threatening its viability in the environment. The crisis can also be understood as a stage in the development of social economic system necessary to eliminate stresses and disequilibria in it. A situation may arise in which the mechanisms associated with the existing system of regulation are unable to change unfavorable market processes, when the contradictions that develop in the depths of important institutional forms that determine the mode of accumulation of material wealth become aggravated. In the course of a crisis, the most important regularities on which the organization of production, the prospects for the profitable use of capital, the distribution of value, and the structure of social demand are based, turn out to be unviable.

Crises can be identified by factors of their manifestation- the most significant indicators, parameters of the functioning of the system, indicating the presence of imbalance, sharp contradictions in it. In contrast to the factor symptom of a crisis- this is the initial sign of an impending problem, an indicator of the most vulnerable parties in the functioning of the system.

Typology of crises includes separate groups of economic, social, organizational, psychological, demographic, environmental, distributed in this way, according to the structure of relations in the socio-economic system, according to the problems of its development. Moreover, different types of crises can be represented as a chain in which the break of one link, i.e. the appearance of a factor of one of the types of crisis, entails the emergence of factors of other types.

Economic crises reflect acute contradictions in the country's economy or the economic condition of an individual organization. These are crises of overproduction, falling sales, contradictions in the relationship of economic agents of the market, crises of non-payments, loss of competitive advantages and ruin of enterprises.

The main factors of the economic crisis are the reduction in the total volume industrial production, production capacity, rising inflation, hyperinflation, decline in GDP, foreign trade turnover, falling securities prices, collapse in agriculture, decrease innovative activity enterprises, an increase in the number of bankruptcies of companies.

Political crises characterized by sharp contradictions in the political structure of society, affecting the interests of various social groups, ruling elites, opposition parties. The factors of political crises are: a sharp decrease in the legitimacy of power, its depreciation in the eyes of citizens, the lack of the ability of the authorities to manage the processes taking place in society, a change in the ruling elite, the resignation of the government, "ministerial leapfrog", a sharp aggravation of social conflicts, acquiring a pronounced political character. An acute political crisis can proceed as: constitutional and legal, associated with the termination or restriction of the country's fundamental law; the crisis of the party system, caused by a split in the parties, the leading social forces; government crisis associated with the limitation or impossibility of state-administrative influence; foreign policy crisis caused by the growth of external threats, wars, the fall of the international prestige of the country.

Social crises arise when contradictions aggravate and the interests of various social groups clash and are often a continuation of economic crises, because the latter are accompanied by such negative social manifestations as a drop in the level of employment, an increase in prices for consumer goods, a decrease in the standard of living of citizens, and a reduction in state appropriations for education and health care. The main factors of social crises are: a significant decrease in the quality of life of citizens, unemployment, poverty, an increase in the number of serious diseases, a worsening crime situation, brain drain, corruption in society, a complete destruction of the value system, including spiritual ones. A kind of social crisis is a demographic crisis, the negative manifestations of which are the excess of death rates over birth rates, negative migration processes that cause an outflow of qualified specialists, a shortage of productive personnel in the economy, and adverse changes in the sex and age structure of the population.

Social and demographic crises are most directly linked to psychological crises which are most clearly manifested during periods of great change in society, in conditions of instability and a fall in the standard of living of people. Factors of a psychological crisis: this is the emergence of neuroses that are becoming widespread, the growth of citizens' dissatisfaction with their social status, emotional emptiness in people, fatigue from change, exacerbation of feelings of insecurity, fear, a massive increase in the number of cardiovascular and other diseases due to increasing stress, deterioration in social -psychological climate in society (in the enterprise team). In business, the psychological crisis manifests itself as a lack of desire among entrepreneurs to invest in business, production, disbelief in the improvement of the situation, the desire to withdraw capital from the country.

In the organizational structure of the socio-economic system, relations associated with the structural construction, division and integration of activities, distribution of functions, regulation of the activities of divisions, administrative units, regions, branches, subsidiaries, representative offices can be aggravated. Arise organizational crises. Their main factors are: stagnation and bureaucratization of structures, increased conflicts between departments, managers of different levels of management, confusion, irresponsibility, chaos and loss of control over a number of structural units. As well as the outflow of resources and serious problems in the financial and economic activities of the organization due to the intentional or erroneous actions of some administrators, the imbalance of the overall management system, the decrease in the level of coordination and integration of the activities of different services.

Environmental crises caused by natural, natural phenomena such as: earthquakes, hurricanes, fires, climate change, floods, and often they are the results of human activity.

Crises can be obvious and easily detected, or they can be subtle and go in a hidden form. The most dangerous crises affect the system as a whole. In such a situation, a string of complex problems is formed, the solution of which depends on the timeliness of their identification and professionalism in managing the organization, municipality, state.

Causes of the crisis can be: objective - associated with the cyclical development of the system, the needs of modernization, restructuring, the impact of external factors, and subjective reflecting the mistakes of managers in management, shortcomings in the organization of production, imperfection of innovation and investment policy.

Consequences of the crisis represent possible states of the system, situations and problems that are characterized by: abrupt changes or gradual transformation, renewal of the organization or its destruction, recovery or the emergence of a new crisis. The consequences of the crisis are determined by its nature, type, level of manifestation of negative cyclical factors, the choice of anti-crisis management methods, which can smooth out negative trends, help overcome adverse factors, or, on the contrary, provoke a new crisis.

Crisis management is a set of methods and techniques that allow you to recognize crises, carry out their prevention, overcome their negative consequences, and smooth out the course of the crisis.

Crisis management technology includes a number of successive steps to implement the mechanism of influencing the system in order to prevent, mitigate and overcome crises of various types. Manager for crisis management it is important to have a systematic vision, to be able to fully embrace a number of interrelated problems that, for example, can lead an organization to bankruptcy, or drastically worsen the social situation of people. Methods of anti-crisis management at the level state regulation include: the development of regulations, legislative acts, the definition of a directed financial and social policy, the promotion of small businesses, the innovative activity of enterprises and the country's competitiveness in the world market. At the level of organization management, crisis management is the development of strategies that allow achieving competitive advantages in the market, taking into account risks; formation of an anti-crisis team of managers and implementation of a program to overcome the crisis; carrying out activities aimed at attracting financial resources organization and restructuring of accounts payable; timely resolution of conflicts and selection of the optimal personnel policy, carrying out reorganization at a difficult stage of bankruptcy.

Professor A.G. Gryaznova in the book "Anti-crisis management" characterizes anti-crisis management as an enterprise management system that has a complex, systemic character. It is aimed at preventing or eliminating adverse events for business through the use of the full potential of modern management, the development and implementation of a special program at the enterprise, which is of a strategic nature, allowing to eliminate temporary difficulties, maintain and increase market positions under any circumstances, relying mainly on its own resources.

1.2. Cycles of social reproduction and their role in the occurrence of economic crises

In the development of socio-economic systems, a significant role is played by the chosen method of production, management, methods of creating material wealth and distributing resources. That is why it is so important to study economic crises that affect almost all spheres of society. The collapse of securities on the stock exchange, the ruin of companies, inflation, the fall in the standard of living of the population, open clashes between classes or social groups, conflicts of opposition political forces, the growth of organized crime - these are the factors of one interconnected process, the course of which is often provoked by an economic crisis. Its causes, which seemed to be clear to everyone, are often hidden "pitfalls", the appearance of which is due to the cyclical development of the socio-economic system.

Classic cycle of social reproduction includes four main stages: crisis, depression, revival, recovery. In Western economic theories, the concepts of "expansion" (expansion) and "compression" are often used. The expansion phase is replaced by a contraction phase at the so-called "upper turning point", or "top". In the same way, the contraction phase ends and opens the way for expansion at the "bottom turning point" or "revitalization" point. Thus, there is a successive change of the four phases of the cycle: contraction, revival, expansion, expansion apex (see Fig. 1).

The first phase is a crisis, which can also be characterized as a contraction. There is a reduction in the total volume of industrial production, business activity, the processes of falling prices, overstocking, there is a significant increase in the number of bankruptcies, unemployment, as well as a decrease in real incomes of the population, contraction of bank credit, and a decrease in foreign trade turnover. Particularly hard hit are industries supplying capital goods to the market, whose consumers can stop buying indefinitely. There is a significant reduction in production capacities in the branches of mechanical engineering, metallurgy, instrument making, and electronics. In industries supplying items daily demand, there may not be a significant reduction in production.

The second phase of the social reproduction cycle is depression. It represents a phase of stagnation in the economy, the adaptation of economic life to new conditions and needs. It is characterized by the uncertain actions of entrepreneurs who do not want to invest significant resources in the business. Capital is flowing abroad. In Western economic science, this phase corresponds to a revival associated with the stabilization of prices and economic conditions. Indicators, as it were, reach the bottom of the decline and begin to slowly rise. The situation is stabilizing, preparing for expansion, the growth of indicators of socio-economic development.

Fig.1. Cyclic development of the socio-economic system

The third phase - recovery, it is characterized by: the growth of capital investment, prices, production volumes, employment levels, interest rates. The expansion covers industries that supply the means of production. New enterprises are being created, a mass of new products is emerging, prices of securities, interest rates, prices and prices are rising. wages. Economic growth is approaching the highest point of development, accompanied by the intensification of scientific and technical research.

The fourth phase - the rise, or the "peak of expansion" is characterized by a significant increase in all indicators of socio-economic development: GDP, trade turnover, innovative activity of enterprises, the level of technological equipment of the country, competitive advantages of companies in the world market, banking margin, etc. The highest point of prosperity is coming , which again entails compression. The tension in bank balance sheets is growing, commodity stocks are increasing, and aggregate effective demand is gradually declining.

The decline in production begins again, there is a reduction in employment and incomes of the population. The upsurge, which brings the economy to a new level in its progressive development, prepares the basis for a new, periodic crisis. The factors that cause the initial reduction in aggregate demand can be very different: the replacement of worn-out equipment, a decrease in the purchase of raw materials, materials, a drop in demand for certain types of products, an increase in taxes and credit interest, a violation of the law of money circulation, wars, various political events, unforeseen situations. All this can break the existing market equilibrium and give impetus to another economic crisis.

Why does a crisis occur? It is known that there is a gap between the production and consumption of goods. Not without reason the first crisis occurred in England in 1825, where by that time capitalism had become the dominant social system. The volume of factory production increased, but the solvent demand of workers and peasants was extremely low. The modern economy is monetary. There are a number of additional factors that can provoke cyclicity. A vivid example is the default of 1998, when the crisis was the result of a policy of debt borrowing, and the signal for its beginning was the fall in the prices of government securities placed on world markets.

Basic theories of economic crises

Theories explaining cyclicity can be reduced to two large groups: external (external) and internal (internal) theories.

External theories explain the cycle by the influence of external factors: wars, important political events, discoveries of new deposits, the demographic situation, scientific and technical discoveries, innovations, and even bursts of solar activity.

Internal theories pay attention to the mechanism within the economic system itself, which gives impetus to a self-reproducing economic cycle. Expansion, reaching the highest point of flowering, gives rise to contraction, and contraction, reaching the lowest limit, leads to rebirth and activity. For example, if there is a sharp jump economic growth, then a huge amount of new capital goods will be produced within a short period of time. A few years later, these goods, for example, machines, machine tools, equipment, will be worn out. They will begin to be replaced, and this will give an impetus to inflation, etc.

Most modern economists stand on the positions of synthesizing external and internal theories. In explaining the longest cycles, they give decisive importance to the fluctuations in investment and production of capital goods. The initial cause of unstable and changeable fluctuations in the cycle are external factors, such as: technical innovations, demographic situation, political upheavals, etc. However, the frequency and regularity of cycles depend on internal factors, such as total net investment, output growth rate, employment . Let's say inventions and scientific discoveries do not directly affect the cycle, but their economic use does affect the level of business activity.

Consider a number of economic theories that explain the causes of economic cycles and crises, while setting different priorities.

The point of view of K. Marx is known, who saw the main reason for cyclicity in contradictions between the social nature of production and the private nature of the appropriation of its results, because in a capitalist economy, material goods are produced by the majority of society, and consumed by a minority.

An alternative to this point of view is theory of underconsumption(Joan Robinson, Hobson, Foster, Catchings), which explains the cyclicity by the lack of consumption. Underconsumption causes overproduction of goods and provokes a crisis. The main way to prevent crises is to stimulate consumption.

Supporters theories of overinvestment On the contrary, it is believed that the cause of the cycle is rather excessive than insufficient investment (Hayek, Mises, etc.). The influx of investments accelerates expansion, causing disproportions in the system of the financial and economic mechanism of the system.

Existing theories of disproportionality, or "disequilibrium"(F. von Hayek) explain the crises by the lack of correct proportions between industries, spontaneous actions of entrepreneurs, state intervention in market relations. The "Political Business Cycle" Theory is based on the fact that there is an inverse relationship between the unemployment rate and the inflation rate, which is determined by the Phillips curve, i.e., unemployment decreases and prices rise. The ruling party is trying to vary the inflation rate and the unemployment rate by lowering them in order to win in the upcoming elections. After coming to power, the administration tries to reduce the rate of price growth by artificially provoking crisis phenomena, and by the end of its rule, the authorities begin to solve the opposite problem - to raise the level of employment. The latter causes prices to rise, but the calculation is made on the fact that by the elections the level of employment will rise, and inflation will not have time to gain full strength.

The relationship between market institutions, the state, the mode of accumulation of goods, the internal mechanism for regulating these complex processes and crises is analyzed in theories of regulation(M. Aglietta, R. Boyer, A. Bertrand, A. Lipets). Supporters of this scientific direction consider both the internal mechanism of management and external factors: wars, clashes between social groups, existing social forms functioning of the system. Psychological theories explain the cycle by changing the mood of the masses, influencing investment. Thus, the panic and confusion of the crisis state lead to the stagnation of capital investments, the withdrawal of capital abroad, and a positive attitude in the face of an upturn stimulates the growth of investments.

A significant place among the factors influencing the cyclicity belongs to the trends in the development of scientific and technological progress. Theories of innovation explain the cycle by using important innovations in production (Schumpeter, Hansen, Kondratiev). The active part of fixed capital becomes morally obsolete within 10-12 years. This requires its renewal, and further stimulates economic recovery. Economists emphasize the importance of capital formation as the initial phenomenon of the cycle. In a cycle, some economic variables always fluctuate more than others. For example, cycle fluctuations in the food industry can be barely noticeable when a decline in the production of steel, iron, machinery or tractors is obvious. The industries producing durable goods or capital goods show the greatest cyclical fluctuations.

The well-known Russian economist N. D. Kondratiev (1892-1938) considered the cause of long cycles to be radical changes in the technological base of social production, its structural restructuring. Kondratiev made analytical comparisons of a number of economic indicators characterizing the dynamics of the world capitalist economy. Research led him to develop concept of "long waves" capitalist reproduction. Summarizing the huge statistical material, Kondratiev proved that along with the well-known small cycles of capitalist reproduction lasting 8-10 years, there are large reproduction cycles - 48-55 years. In them, Kondratiev singled out two phases, or two waves - upward and downward.

The Austrian economist I. Schumpeter, studying business cycles, substantiated the concept that the main driving force behind the long-term fluctuations of the capitalist economy are construction cycles, which have an average duration of 17-18 years. Simon Kuznets and Raymond Goldsmith identified 20-year construction (reproduction) cycles driven by shifts in the reproductive structure of production. Along with reproductive and building cycles allocate small cycles, explained by the interaction of diverse monetary factors, the dynamics of fluctuations in the value of inventories at enterprises and other factors. In general, economists note a reduction in the frequency of cycles due to the acceleration of the renewal of fixed capital under the influence of scientific and technological achievements in the modern world.

The study of the cyclical nature of social reproduction is significant not only for understanding the nature of economic crises, but also for preventing them, mitigating their negative manifestations, predicting fluctuations in investment and production, and developing a strategy for state regulation of the economy. Thus, the decision to invest in any area will become more reasonable and less risky if upward and downward waves are taken into account.

Enterprises, when making decisions regarding investment and production volume, proceed from assumptions about future prospects. If, in their opinion, the next period will bring a depression, they will seek to reduce investment now. On the contrary, if they expect that prices will increase significantly in six months, they will rush today to buy goods, buy equipment and expand construction. The success of managing economic crises depends on the timely and adequate actions of the state apparatus of managers, entrepreneurs and investors.

2. Anti-crisis management of the organization

2.1. Diagnostics of crises in the organization

Any organization, starting from the moment of its inception, faces a number of problems that can provoke an acute crisis, accompanied by a sharp deterioration in performance indicators: liquidity, solvency, profitability, turnover working capital, financial stability. Market forms of management in conditions of fierce competition lead to the insolvency of individual business entities or to their temporary insolvency. Crises can occur in any of organization life cycle stages. The emergence of an idea, design, planning, construction, development of production capacity, operation, development, decline, closure or reorganization - this is the list of stages of the cyclical development of the organization. It can go through them completely, or it can stop in its development, without achieving tangible results, cease to exist.

At the moment when the organization begins its activity, the market, as a rule, already has a significant number of competing firms. It is not easy to occupy a certain niche in the market, to position your trademark. Many organizations go bankrupt, unable to withstand the competition. Therefore, in many countries with a developed market economy, a system of measures to support small businesses has been developed, which consists in issuing preferential loans, temporary exemption from taxation, and transferring patents and technologies on favorable terms. With such support, it is easier for the organization to go through the stage of quantitative and qualitative growth, to achieve the sustainability of positive development trends. Crises often occur in mature organizations that lose their positive dynamics and ability to achieve commensurate profits.

Crises in an organization can manifest themselves: in the form of intensification of conflicts that can even lead the company to collapse. The obsolescence of the technologies used and the loss of competitive advantages, as well as a significant outflow of resources with an increase in the number of bankruptcies, are also symptoms of a growing crisis. Any acute contradictions that have arisen in the organization are related to its financial and economic activities. Therefore, anti-crisis management, first of all, is aimed at eliminating and preventing gaps in the system of resource allocation and optimization of economic activity.

The crisis financial condition of the company requires managers to carry out a number of non-traditional activities, use management methods and approaches that differ significantly from management in normal, stable conditions. Crisis, translated from Greek, means "decision", "turning point" or "exodus". Economic crisis in the organization reflects its difficult financial situation, which is characterized by an unsatisfactory value of a number of indicators, and the first sign is a negative financial result - a gross loss from operations, a decrease in the level of profitability, or a rapid decrease in profits by periods.

Why do previously prosperous enterprises find themselves in a state of insolvency? Causes of the crisis state of the organization may be: changes in market conditions; competitive pressure; abuse by managers or staff; activities of auditors or supervisors government agencies; the introduction of new laws or other regulations, changes in the political situation caused by the redistribution of power; natural disasters, etc. Whatever the obvious reasons for the deterioration of the financial condition, the root cause of any crisis in the organization is the low level of professionalism of the company's management.

Diagnostics crises in an organization is a set of methods aimed at identifying problems, weaknesses and bottlenecks in the management system, which are the causes of an unfavorable financial condition and other negative performance indicators. Diagnostics can be understood both as an assessment of the company's activities in terms of obtaining a general managerial effect, and as a determination of deviations, existing system parameters from the originally set ones, and as an assessment of the organization's functioning in a mobile, changing external environment in order to prevent crises.

Methods for diagnosing a crisis in an organization include: monitoring the external environment and systemic analysis of signals about possible changes in the state and competitive status of the company, auditing the financial condition, analyzing the company's credit policy and debt, identifying risks, assessing the current state of the organization and predicting its possible states in the future.

Crisis Diagnosis Tools, such as: statistics, modeling, forecasting, experiment, expertise, marketing research, etc., are applied depending on the type of crisis and the form of its manifestation.

System analysis of signals about possible changes in the state and competitive status of the company, proposed by domestic researchers, allows us to consider in the aggregate a number of parameters that serve as indicators of crisis phenomena, an increase in threats to the fulfillment of the company's mission, or, on the contrary, may indicate an expansion of the organization's capabilities. This technique is effective at the stages of early diagnosis of crises, when the goal is to prevent their occurrence, to prevent further deterioration of performance indicators.

Consider groups of indicators (signals of increasing threats) that help identify possible negative trends that impede the implementation of the organization's strategic goals.

1. Decrease in the value of demand for the goods of the company, a decrease in the purchasing power of the population, an increase in the value of demand for the goods of competing firms.
2. Deterioration of parameters of production factors: reduced supply of raw materials and material resources, rising prices for raw materials, materials and equipment, rising cost of licenses for the use of inventions and discoveries.
3. Curtailment of production of related industries, stagnation of their scientific, technical and economic potential, rising prices for the services of infrastructure industries.
4. Tougher competition against the background of a decrease in the competitive status of the organization, active "switching" of buyers to a substitute product, price wars.
5. Unfavorable changes in the activities of state and government structures: increased tax rates and the introduction of new taxes, unfavorable changes in the ruble exchange rate, customs duties, changeable civil and commercial legislation, state control over price fluctuations.
6. Random phenomena: the location of the firm in a region prone to natural disasters; instability of the foreign policy of foreign business partner states, demographic shocks; unexpected scientific and technological breakthroughs implemented by competitors.
7. Deterioration of the company's technical resources: depreciation of technological equipment (STO), use of obsolete STOs; the use of materials and semi-finished products that reduce the competitiveness of products; the use of outdated systems for the conversion, transmission and control of energy consumption, causing losses.
8. Degradation of technological resources parameters: lack of capacity for systematic R&D; the use of technology that does not allow to effectively change the generation of the company's products during one life cycle.
9. Weakening of personnel potential: employees are focused on the use of command-and-control methods, the performance of traditional types of work, due to stable technology; ensuring technical, social and environmental safety is not given priority.
10. Lack of flexibility organizational structure: its stagnation and focus on the performance of functions, bureaucratization.
11. The financial policy is characterized by the systematic attraction of borrowed funds, there is a fall in the price of the company's own shares.

Diagnostics of crises carried out within the framework of systems approach, makes it possible to obtain the most complete picture of the object under study. In the practice of enterprises, analysis methods are often used that allow minimal cost make an assessment of risks, financial condition, predict future development trends.

Management of risks, their hedging is necessary to prevent adverse trends in the development of the organization. To determine the risks, you can use statistical, expert and combined methods. Risk analysis begins with identifying its sources and causes. Risk is measured as the probability of a certain level of loss. Yes, as acceptable risk you can accept the threat of a complete loss of profits from a particular project or from entrepreneurial activity in general. Critical Risk is associated not only with the loss of profit, but also with a shortfall in the expected revenue, when the costs have to be reimbursed at their own expense. The most dangerous for an entrepreneur is catastrophic risk leading to the bankruptcy of the organization, loss of investments or even personal property of the entrepreneur.

The essence of the statistical method lies in the fact that the statistics of losses and profits of the enterprise are studied, the magnitude and frequency of obtaining economic returns are established, and then a forecast for the future is made. Return means economic profitability and cost-effectiveness (investment), which is calculated as the ratio of profit to the costs necessary to obtain it.

If a crisis occurs, a anti-crisis team which may include independent auditors, business consultants and other experts. Company managers should fully cooperate with the work of the involved experts. The created analytical group establishes the reasons that led the company to the current deplorable state, determines the way out of the crisis.

Modern tools are used to assess the current state of the enterprise financial analysis : horizontal and vertical types of analysis, calculation of financial ratios, balance sheet liquidity analysis, express analysis of the general direction of financial and economic activity, assessment of the economic potential of a business entity.

Gross financial result company is the sum of financial results from various kinds activities, divisions, product groups. In order to narrow the search field for the influence of negative phenomena as much as possible, it is necessary to understand which structural elements that form the financial results of the company were negatively affected.

Analysis of financial ratios involves the calculation and evaluation of the ratios of various types of funds and sources, indicators of the efficiency of the use of the organization's resources. The value of the coefficients depends on the industry characteristics and size of enterprises. An assessment of the financial condition of an enterprise using financial ratios can be carried out according to the following groups: solvency, profitability, financial stability, business activity, liquidity.

Absolute financial stability shows that stocks and costs are fully covered by own working capital. The company is practically independent of loans. The unstable financial situation is characterized by a violation of solvency: the company is forced to attract additional sources to cover reserves and costs, there is a decrease in the profitability of production. Crisis financial situation characterizes an enterprise on the verge of bankruptcy, whose overdue accounts payable and receivable cannot be repaid on time.

TO financial ratios coefficients used to assess the financial stability of an enterprise include the following coefficients: autonomy, ratio of borrowed and own funds, provision with own funds, maneuverability, bankruptcy forecast, etc.

Solvency an enterprise is determined by its ability and ability to timely and fully fulfill payment obligations arising from trade, credit and other transactions of a monetary nature. Solvency affects the forms and conditions of transactions, as well as the availability of the possibility of obtaining loans.

Liquidity The enterprise is determined on the basis of its available liquid funds, which include cash, cash in bank accounts and easily realizable elements of working capital. Liquidity reflects the ability of the enterprise to make the necessary expenses at any time.

relative business activity indicators characterize the level of efficiency in the use of resources: material, labor and financial. Indicators of the business activity of the enterprise include: sales proceeds, net profit, labor productivity, the ratio of the total turnover of capital and working capital, the average period of turnover of accounts receivable, the turnover ratio of accounts receivable and equity.

Analysis of accounts payable and receivable will help determine the main directions for its restructuring, i.e. reducing the total debt and its accelerated repayment. An inventory of debts is carried out, which is divided into: current, overdue, penalties and fines. Work on the liquidation of the enterprise's debt requires both an analysis of the amount of claims and the determination of the funds available to the enterprise to pay off debts, and the preparation of a cash flow forecast.

Crisis diagnostics includes a set of methods necessary to assess the current state of the organization, identify the causes of deterioration in the quantitative and qualitative indicators of its activities. Of course, diagnostics alone cannot solve the problem. It is necessary to eliminate the true cause of the crisis, smooth out its negative manifestations, and eliminate the consequences. Along with such measures as cost reduction, assortment expansion, debt restructuring, in a crisis there is a need for cardinal measures to improve the enterprise, reorganize its activities, and strategic innovative changes.

2.2. Methods for overcoming the financial crisis in the organization

A feature of anti-crisis management of an organization lies in the increased complexity of management processes. The financial crisis manifests itself in a lack of funds, an increase in overdue accounts payable, a drop in sales, staff dissatisfaction and other unfavorable factors. The level of requirements for managers who make the most important, strategic decisions is increasing exponentially. An organization experiencing a financial crisis may cease to exist, or may be reborn after fundamental changes have been made, for example, reorganization, restructuring of the company. The success of overcoming the crisis depends on the ability of leading managers to take adequate action in a timely manner.

In Russian companies, anti-crisis measures often come down to financial recovery measures, restructuring accounts payable. Although enterprises with significant accounts payable cannot always get out of the "debt hole".

Managing an organization in a financial crisis- this is a set of methods aimed, on the one hand, at reducing all cost items, increasing the cash flow to the organization necessary to pay off debts, and on the other hand, at increasing sales and making a commensurate profit. Significant is the use of new management techniques that can radically change existing system after the reorganization. These techniques include: using know-how, positioning trademark, optimization of personnel work, struggle for quality, price policy etc.

In a crisis, the most important thing is to reduce some costs and increase others, which can make the company profitable. The organization needs a quick cash flow. Works in the chosen strategic directions cannot be financed only by internal savings. There is a need to attract borrowed funds from the outside, which in itself is difficult, because the financial crisis of an enterprise often means its actual bankruptcy. Therefore, it is so important to determine the optimal ratio of all measures of influence necessary for the enterprise to first be able to "keep afloat" and then start a new, more efficient stage in its activities.

The main methods for overcoming a financial crisis in an organization include:
- cost reduction;
- increase in cash flow to the organization;
- carrying out restructuring of accounts payable;
- determination of the organization's development strategy;
- reorganization or restructuring of the enterprise.

Cost reduction is a necessary step in a situation where an organization is experiencing a financial crisis. It is necessary to centralize the adoption of all decisions that affect the movement of tangible assets of the enterprise, to reduce or freeze the costs associated with the development of existing long-term projects: R&D, capital construction and other investments, the payback of which exceeds one year.

Cost reduction methods include: cost control, analysis of cost sources, their classification according to the degree of dependence on production volumes, cost reduction measures, assessment of the effect obtained.

Main areas of activity to reduce costs: reduction of wage fund; reducing the cost of raw materials and materials through the use of cheaper product components, horizontal integration with suppliers, work with local manufacturers, the introduction of resource-saving technologies; reducing production costs, equipment repair and maintenance costs, advertising costs, research and development work, market research, maintaining a certain quality of services.

It is important to identify the most expensive balance sheet items that are subject to reduction (capital construction, expensive internships for employees, large-scale marketing research, R&D) and allocate these resources to restructuring and quick profit projects.

Attracting funds to the organization in a crisis, it is carried out mainly in three main areas - firstly: the sale and leasing of the company's assets; secondly: sales optimization; thirdly: a change in credit policy to accelerate the turnover of receivables.

Any assets owned by the company - buildings, structures, machinery, equipment, bonds, shares, including those of other enterprises, bank bills - can be sold or used to pay off debt during the restructuring. This is possible if these assets are not collateral for debts on other obligations (collateral requirements). If the costs of the enterprise for the storage and maintenance of assets are high, it is more profitable to sell them. Securities can be offered for purchase to creditors who are interested in expanding the scope of their activities by acquiring blocks of shares.

Sales optimization requires a number of important measures: price regulation; attracting new customers; conclusion of contracts for the production of tolling raw materials; introducing a program of trade discounts and incentives for consumers who pay faster; the conclusion of strategic alliances and alliances; estimates of additional costs associated with the introduction into production and promotion of new products to the market.

Raising funds to the organization through a change credit policy occurs due to the acceleration of the turnover of receivables. In conditions of high inflation, it is especially important to have a well-thought-out policy in relation to suppliers, customers and other counterparties. The main groups of accounts payable form budget debts, extrabudgetary funds, banks, suppliers. Accounts receivable are formed through work with customers, subsidiaries and other counterparties.

To select the best credit policy, a company must weigh the potential benefits of increased sales against the cost of additional trade credits and the risk of non-payment. In order to reduce the risk of non-payment of receivables, the organization should monitor the credit history of customers (purchasing and payment history). The creditworthiness of a client can be assessed on the basis of the credit history of the relationship between the client and the company. Benchmarking the costs and benefits of credit policy should help determine a strategy where the amount of outstanding receivables is reasonably predictable. Programs of benefits and discounts for prepayment, cash payment and timely repayment of receivables are used. An entity must accurately forecast loan amounts that will not be repaid in order to calculate the necessary allowance for bad debts.

Accounts receivable turnover ratio is defined as the ratio of the annual volume of sales to the average annual volume of receivables. This ratio shows how quickly the organization collects money from customers for the delivered goods or services. The increase in the accounts receivable turnover ratio is a positive sign.

Structuring receivables by maturity used to assess possible defaults. Accounts are classified according to the age of accounts receivable. For each term, a certain percentage of receivables is determined, which will remain unpaid. The bad debt allowance should be large enough to cover all receivables that are past due.

Debt restructuring- this is the process of preparing and executing a series of consecutive transactions between an enterprise and its creditors, the main purpose of which is to obtain various kinds of concessions from creditors: reducing the total amount of debt, exemption from paying interest, reducing interest rates, deferring payment.

Algorithm for developing a debt restructuring plan

1. Inventory accounts payable and receivable: allocation of the main groups of debt; verification of the correctness of reflection of debts on invoices, invoices and payment requests; determination of total accounts payable and total receivables.

2. Definition priority areas restructuring: allocation of debt, which has the largest share in the total amount of liabilities; allocation of a number of priority items of debt - to a credit institution, funds, the fiscal system, counterparties; presentation of these data in the form of a table indicating the names of creditor organizations, the amounts of debt, the amount of costs, their share in the total volume of obligations.

3. Building a financial plan in the form cash flow forecast: building a ten-day schedule of cash receipts based on sales plans and receipts of receivables; building a ten-day schedule of cash outflows based on procurement plans, production costs, wages, taxes, taking into account the delay and repayment of current accounts payable; generation of net cash flow; search for sources of additional financing in the event of a negative accumulated balance - this is carrying out assortment shifts, optimization production program for the next period, attraction of short-term loans.

4. Construction of the optimal payables repayment schedule with unchanged terms- debt that can only be repaid in accordance with the conditions offered by creditors.

5. Analysis of restructuring options with stipulated conditions, i.e., the terms of debt repayment, which can be changed and creditors agree to this. This stage includes: adjusting the proposed options and scheduling debt repayment; assessment of the current value of the cash flow directed to the repayment of debt obligations.

6. Construction final debt repayment schedule And documenting agreements reached with creditors.

7. Total Efficiency Calculation restructuring carried out.

When conducting analysis of accounts payable it is required to divide all creditors into primary and secondary ones. Priority creditors- these are those whose amount of obligations is a total of 80% of the total debt. The priority can also be determined in terms of the consequences of delaying payment. For example, if a delay in payment could result in the interruption of the supply of raw materials, the supplier may be classified as a priority creditor. Creditors holding collateral claims are also classified as first-priority creditors. The remaining creditors should not be ignored, as some of them may go to court and initiate bankruptcy proceedings. When analyzing accounts payable, it is important to determine what funds the company has to pay off debts. The cash flow forecast will help the company determine the amount of debt that needs to be restructured, as well as assess the possible amount of payments to creditors in the future.

Debt restructuring methods

1. compensation- this asset exchange companies to various concessions from creditors, reducing the amount of debt, reducing the interest rate. Enterprises that are suitable for this method of restructuring are enterprises with big amount fixed assets. They are unlikely to be sold at a reasonable price.

One of the types of compensation is exchange of shares, located on the balance sheet of the enterprise, on the concessions of the creditor. The agreement is concluded between the creditor and the owners of the enterprise, who are ready to give up part of the shares of the enterprise in exchange for improving the financial condition of the enterprise.

2. Bilateral netting of debts can be carried out if the enterprises have counterclaims to each other. Netting is the fastest and most effective method of debt reduction because there is no exchange of cash or fixed assets. Offsetting can be done unilaterally by notifying the other party in an official letter, followed by the conclusion of an agreement in which both parties confirm the correctness of the offset amount. A variety of netting is a multilateral netting, which is carried out between a number of enterprises that have requirements for each other. For example, these may be enterprises operating in related industries. A kind of chain of debtors - creditors is formed, which is often difficult to identify in full.

3. Purchase of claims against a creditor with subsequent netting can be successfully implemented if the debtor enterprise has free funds for this procedure. First, the debtor enterprise identifies organizations that have claims against its own creditor, then buys these claims at a discount and performs the usual two-way netting.

4. Debt security- This is a restructuring method that involves the re-registration of unsecured claims of creditors against debtors into claims secured by collateral. Creditors with security rights have priority in the event of bankruptcy of the debtor organization. The debtor enterprise that uses this method must have real estate that is not yet pledged for any obligations.

Claims can also be secured by a third party guarantee or surety, under which the third party undertakes to repay the company's debt if the company is unable to do so on its own.

5. Payment of debt by bank bills is a restructuring method in which multiple unsecured creditors are replaced by one secured creditor, the bank. The company enters into an agreement with the bank to provide him with a relatively inexpensive, but secured by collateral, credit. The bank does not issue a loan in cash, but with their promissory notes issued to the enterprise. The company pays its creditors with bank bills, but in return requires a reduction in debt. Creditors either sell bank bills or present them to the bank for payment. The bank pays the presented bills, and the company returns the loan received in accordance with the terms of the loan agreement.

In this transaction, creditors, in return for doubtful debts, receive quite specific requirements for the bank. The bank receives interest for the granted loan, and a guarantee of repayment of this loan in the form of collateral for the property of the debtor enterprise. To implement this method, the debtor company needs the support of a stable bank and assets that can be used as collateral for a loan.

6. Conversion of debt into securities: bonds, bills and shares implies the issuance of debt in order to restructure debt. One of the ways to increase the probability of debt repayment is to provide bonds issued under it with collateral, and the size of the bond loan is limited by law. In case of violation of the debt restructuring agreement, the securities are sold on the market, and the funds received from the sale are used to cover the debt.

Debt restructuring and other measures to overcome the financial crisis will help the organization enter a new stage in its activities. At the same time, there is no guarantee that the organization will become profitable in the future. The complexity of anti-crisis management lies in the fact that it is necessary not only to “pat the holes”, but also to carry out fundamental changes aimed at making a profit in the shortest possible time. Therefore, a strategy for future development should be defined and a reorganization (or restructuring) of the enterprise should be carried out.

Enterprise restructuring is a complex process of developing and implementing a project for a radical change in the state of an existing organization, its structure, which can be implemented in the form of a merger, acquisition, separation, horizontal and vertical integration. Restructuring involves the development of clear strategic actions and the formation of a new business portfolio of the company, which may be accompanied by a change in the legal form.

The peculiarities of the restructuring are the global nature of the changes associated with the positioning of a strategic product on the market, a change in the profile of the enterprise. When creating a restructuring program, several project options are developed, from which the management chooses the best one, taking into account profit and risks.

Enterprise reorganization- this is a process of significant changes in the organization, which affects all significant aspects of its activities: product, assortment, factors of production, general management system. These changes may not affect the structure, the strategic product, but they must be so significant that the company can survive in an unstable market environment and become profitable.

3. Bankruptcy and restructuring of domestic organizations

3.1. Bankruptcy and liquidation of a legal entity

An extreme manifestation of the crisis state of an enterprise is bankruptcy, it means its actual insolvency, i.e., the inability to satisfy the claims of creditors for monetary obligations. Behind the strict wording of the Federal Bankruptcy Law are hidden: the collapse of the domestic industry; thousands of people who found themselves outside the gates of the enterprise; obsolescence of the material and technical base of social production.

Cyclical phenomena in a market economy are accompanied by periodic crises, one of the manifestations of which is the growth of bankruptcies of organizations. In Russia, there was a sharp transition from a planned centralized economy to market relations, which sharply aggravated the manifestations of the economic crisis. State-formed industrial complexes hardly reoriented themselves to the market. Many of them had to go through bankruptcy procedures and restructuring activities.

Bankruptcy can be initiated by filing an application with the arbitration court: the head or owner of a legal entity, creditors, tax authorities, social funds. An enterprise-debtor may be declared bankrupt only by a decision of an arbitration court.

After the application is accepted by the court, the creditors form committee (meeting) of creditors which protects their rights and is endowed with a number of important powers.

Basic bankruptcy procedures are: observation, external management, rehabilitation (financial recovery), bankruptcy proceedings and liquidation (see Fig. 2). In addition, at any stage of bankruptcy, an amicable agreement can be concluded between the debtor enterprise and its creditors. Most commonly used in Russian practice bankruptcy procedures are: external management, bankruptcy proceedings and voluntary liquidation of a legal entity. Along with this, large industrial enterprises are characterized by the use of restructuring in the course of bankruptcy proceedings, accompanied by the purchase of assets and controlling stakes.

1. Observation applies to the debtor from the moment the court accepts the application until the introduction of external administration or bankruptcy proceedings and is carried out by an interim manager appointed arbitration court. At this point, the debtor's management exercises its powers with certain restrictions. During the observation period, a financial audit is carried out and a preliminary assessment of the company's activities is given. So far, the interim manager is only watching the debtor enterprise from the outside, practically not interfering in its activities.

2. External management is introduced by the arbitration court on the basis of a decision of the committee of creditors and is carried out by an external manager, whose candidacy is approved by the court. IN federal law on bankruptcy, there have been significant changes regarding the timing of external management. If earlier external management was introduced for a period of no more than 12 months, which in some cases could be extended for another six months, now external management can be implemented for a number of years (10 years). As the experience of external managers has shown, it is practically impossible to successfully complete external management and pay off creditors in a short time without selling the company's property at open auctions during bankruptcy proceedings.


Rice. 2. Bankruptcy of a legal entity

For the period of external management, the head of the debtor enterprise is removed from office. All the powers of the enterprise's management bodies are transferred to an external manager, to whom accounting and financial reporting documents, seals, stamps, material assets, and equipment are transferred.

Main purpose of external control— restoration of the solvency of the debtor enterprise and satisfaction of all creditors' claims. All assets and property are at the disposal of the external manager. Most big deals approved by the committee of creditors, to which the manager must report.

Based on the decision of the committee of creditors and the report of the external administrator, the court may take one of the following decisions:

a) terminate bankruptcy procedures and start settlements with creditors in accordance with the register of creditors;

b) refuse to approve the manager's report, declare the debtor bankrupt and open bankruptcy proceedings;

c) approve the settlement agreement.

3. Sanation (financial recovery)- a procedure aimed at restoring the solvency of the debtor enterprise through financial injections from the outside and the implementation of targeted reorganization measures. The term "sanation" in translation from Latin means "improvement" or "treatment".

Reorganization can be carried out with a change in the legal status of the enterprise, which is accompanied by fundamental structural changes: mergers, acquisitions, or, conversely, separation. For example, an enterprise can start a new life in the form of two others that are created on its production facilities, with different names and legal form. A merger can be accomplished by merging an enterprise that is in crisis with another that is financially sound. Or the enterprise may be taken over by a larger company, whose management gains access to management through the purchase of a controlling stake, the property of the debtor. There are various options for financial recovery, which is carried out with the help of financial injections from third parties. When disaggregated, the enterprises separated in the process of division receive the status of a new legal entity, and property rights and obligations are transferred to each of them on the basis of a separation balance sheet.

Reorganization can be carried out without changing the status of a legal entity, with such activities that could bring the company to a new level of competitive advantage. State-owned enterprises are being rehabilitated at the expense of the country's budget, private ones - through a targeted bank loan or investments of interested parties.

The main purpose of rehabilitation- to achieve a stable financial position of the enterprise and bring it out of the crisis. The difference between reorganization and external management is that it is carried out outside the framework of bankruptcy, and therefore gives more chances to improve the enterprise.

4. Bankruptcy proceedings is opened by the arbitration court and begins with the appointment of a bankruptcy trustee. The term of bankruptcy proceedings may not exceed one year. It may be extended by the arbitration court for six months or more. All management functions are transferred to the bankruptcy trustee, who is responsible for assessing the property and assets of the debtor. All property of the debtor, with the exception of certain types of assets, is sold at open auction (by competition). The bankruptcy trustee uses the funds received to satisfy the requirements of creditors in the order of priority determined by law. Those creditors whose claims are secured by a pledge of property have advantages over others.

The main purpose of bankruptcy proceedings— sale of property of the debtor enterprise and satisfaction of creditors' claims.

5. Liquidation of a legal entity is carried out after the end of the bankruptcy proceedings, the approval of the report of the bankruptcy trustee and the issuance of a decision by the arbitration court. The bankruptcy commissioner submits the court ruling to the body in which the debtor enterprise was registered. Into a single State Register legal entities, an entry is made on the liquidation of the debtor enterprise. From the moment the entry is made, the debtor enterprise is considered liquidated.

Grounds for liquidation of legal entities:

a) As a result of declaring a legal entity bankrupt.
b) A legal entity conducts activities prohibited by law.
c) The organization operates without a license.
d) As a result of a court decision to invalidate the registration of a legal entity due to a violation of the law.
e) The expiration of the legal entity or the achievement of the purpose for which it was created.
The liquidation of a legal entity may be initiated by the registration chamber, tax office, law enforcement agencies.

Voluntary liquidation of a legal entity is carried out outside the framework of bankruptcy, at the own will of the owners of the organization, its founders, shareholders, who have come to the conclusion that further activities are inappropriate. The real reasons for voluntary liquidation may be different: the enterprise has become unprofitable; there was a need to pour capital into other more promising business areas; achieved the goal for which the company was created. The problem of fictitious bankruptcy, the termination of activities in order to divert funds without paying off creditors, is also relevant.

The owners of a legal entity who have made a decision on liquidation must notify the state body that registers legal entities of this decision in writing. Created liquidation commission , to which the management of the affairs of the legal entity is transferred. The liquidation commission may act in court on behalf of the liquidated legal entity. The liquidation commission must report through the means mass media, at least two months in advance, about the upcoming liquidation, the procedure and deadlines for filing claims by creditors. After the deadline for submitting claims from creditors, the liquidation commission is interim liquidation balance sheet and coordinates it with the state registration authority. The monetary claims of creditors are satisfied in accordance with the interim liquidation balance sheet in the order of priority, established by law. The requirements of each queue are satisfied after the requirements of the previous queue are fully satisfied.

If the value of the property is not enough to satisfy the claims of all creditors, then bankruptcy procedures must be applied to the liquidated enterprise. In this case, the liquidation commission is obliged to apply to the arbitration court with an application for declaring the debtor bankrupt. If the liquidation commission has not yet been appointed, the owner of the debtor must apply with such an application. The arbitration court decides on the opening of bankruptcy proceedings, which takes place according to the usual pattern. The duties of the bankruptcy trustee may be assigned to the chairman of the liquidation commission. Creditors have the right to submit their claims within one month from the date of publication of the announcement of declaring the liquidated debtor bankrupt.

The owner of the property of the debtor enterprise, the founders, participants and the head, the chairman of the liquidation commission, who committed the violation, bear subsidiary liability for unsatisfied creditors' claims.

After satisfying the claims of all creditors, the liquidation commission is final liquidation balance sheet, in accordance with which the division of property between the owners, participants, shareholders of a legal entity is carried out. The distribution of property is carried out in accordance with the order determined in founding documents liquidated organization, taking into account the requirements of the legislation applicable to a specific organizational and legal form. The liquidation of a legal entity is considered completed after an entry on liquidation is made in the Unified State Register of Legal Entities.

6. settlement agreement- this is an agreement between the enterprise-debtor and its creditors, which involves a mutual solution to the problem of repayment of accounts payable. For example, a new loan agreement is drawn up with reference to the original requirements. Various options for debt restructuring are considered and specific repayment periods are determined.

An amicable agreement may be concluded at any stage of the bankruptcy proceedings. The decision on its conclusion is made by the committee (meeting) of creditors, by a simple majority of votes, and is considered adopted if all creditors on obligations secured by pledge voted for it. The settlement agreement must be approved by the arbitration court.

The court may invalidate the amicable agreement if: the agreement contains conditions that provide advantages for some and infringe on the rights of others, creditors, or if the execution of the amicable agreement may lead to the bankruptcy of the debtor enterprise.

Arbitrator is a competent leader in the field of anti-crisis management, who is appointed by the arbitration court to carry out a number of bankruptcy procedures: supervision, external management, bankruptcy proceedings. federal Service for Financial Recovery of Enterprises (FSFR) certifies external arbitration managers and issues licenses to them. The arbitration manager must be able to solve complex high-ranking tasks in a situation where an enterprise is experiencing significant financial difficulties, has lost its competitive advantages, and needs to be restructured.

3.2. Ways to overcome bankruptcy: the experience of Russian companies

The transition of the Russian economy from a planned centralized economy to a market economy and the protracted economic crisis that followed led to a mass of bankruptcies of domestic companies. Enterprises that worked for a specific state order now had to look for sales markets themselves.

Problems faced by production organizations during the formation of a market economy:
1. The implementation of most of the settlements in non-monetary form, i.e. a large volume of barter transactions.
2. Huge debts, a significant excess of accounts payable over receivables. The volume of debts of many Russian enterprises was approaching the volume of their annual revenue.
3. Bankruptcies turned out to be an expression of private interests within the country in the struggle for the redistribution of property, which did not contribute to the withdrawal of enterprises from the crisis.
4. Poor performance due to outdated technology, core production assets, material and technical base.
5. The discrepancy between the number of employed workers and the needs of production, which has undergone gradual and significant reductions.
6. A sharp aggravation of social problems associated with the release of staff and significant wage arrears.
7. The interest of some persons carrying out transactions for the sale of enterprises in the growth in the number of bankruptcies.
8. Violation of economic ties between enterprises and the loss of government orders.
9. Difficulties in collecting debts from debtors, since they themselves were in a state of bankruptcy.

Lukhovitsky plant of special designs- a defense complex enterprise with a fate typical of transitional Russia. Failed privatization, failed conversion and diversification. The funds that were allocated for the development of a new production of upholstered furniture were used to pay wages. Unique Japanese-made equipment was used for the manufacture of garage doors and fences, and from expensive materials. The core products of the plant - noise suppression containers used in testing aircraft engines - did not bring profit, because at that time the state of the aircraft industry was already deplorable, and the demand for containers lost relevance for many years.

In parallel, the enterprise has always carried out woodworking, designed for the production of containers for transporting aircraft. Woodworking equipment could be used for the manufacture of joinery, but its physical and moral deterioration made the products uncompetitive due to the high cost. Attempts to turn the enterprise into a "subject of market relations" made it bankrupt. This enterprise and many others in Russia were forced to undergo procedures external administration and bankruptcy proceedings.

There was an active buy-up of many enterprises by interested parties. legal entities, other organizations were located on the production areas. State assistance to strategically important facilities allowed the latter to "stay afloat", but there was a problem of obtaining a commensurate profit, turning the enterprise from unprofitable to profitable.

By the time of bankruptcy proceedings in JSC " Kondpetroleum"(Nyagan, Khanty-Mansiysk autonomous region) have accumulated huge debts: to budgets of different levels, extra-budgetary funds, banks. The meager wages of workers were delayed for seven months. Bankruptcy was the last resort. The main problem was the continuous decline in oil production. In 1991, 9.8 million tons of oil were produced here, in 1995 - 5.1 million tons, in 1998 - 2.5 million tons. Already in the course of bankruptcy proceedings, the fall was stopped. In October 1999, the company acquired TNK-Nyagan OJSC, a subsidiary of the Tyumenskaya oil company. The next step was to increase oil production.

Violation of economic ties rendered Negative influence to a number of industries. A striking example is Likinskaya manufactory. After the collapse of the USSR, it faced the problem of rising prices for Central Asian cotton, which became an import commodity. Over time, Roskontrakt bought up 52% ​​of the company's shares. The new owner set up the production of coarse calico for export. However, only 5% of production capacity was used for this. As a result, Likinka became insolvent. The bankruptcy procedure at the enterprise was initiated by the FSDN. For a year and a half, external management not only failed to stretch the enterprise, but it became even more bogged down in debt. In September 1999, bankruptcy proceedings were introduced.

Ways to overcome bankruptcy

Experience of large Russian companies shows that there are certain means of overcoming bankruptcy. As a rule, such enterprises undergo cardinal changes associated with the change of ownership, reorientation to new products, change of organizational-legal forms. The enterprise can restore its solvency during the period of external management or carry out restructuring after the completion of bankruptcy proceedings. Basically, there is a purchase of the enterprise by other owners. For example, on the site of a bankrupt plant, two viable JSCs can be created, which will become buyers of the plant's unsold infrastructure.

External management does not often give a positive result, but on the contrary, it can create a situation where the company is even more bogged down in debt. Therefore, the external manager must be aware of using the most economical and optimal means.

To get started with woodworking, Lukhovitsky plant of special designs it was necessary to completely change the equipment. The external manager decided to create on the basis of the plant two joint-stock companies where the assets were transferred. The new owner put things in order in the shops. However, even the first serious order for silencers required serious efforts from the company, and, above all, the purchase and repair of expensive equipment. There was also a problem with woodworking: the equipment for it was very energy-intensive and obsolete.

External manager attempted to sell the assets left over from the original infrastructure. This amount could be enough for settlements with creditors. However, an unexpectedly initiated lawsuit to the court demanding indexation of wage arrears turned out to be unaccounted for. In the end, all the funds went to salaries. The external manager considered it expedient to decide the fate of the property of the enterprise in bankruptcy proceedings. Moreover, it is easier to realize the remains of ownership in this procedure than in external management.

External management can be done using tools such as creation on the basis of the holding company from multiple businesses, use tolling contracts, auction sales of the company's shares, successful work with creditors and holding debt restructuring, signing settlement agreement. The meeting of creditors, as a rule, must approve the annual plan for external management and establish the order in which debts are to be paid.

For example, lenders Angarsk petrochemical The companies signed a settlement agreement, according to which ANHK received unprecedented favorable terms for repaying debts. The ANHK bankruptcy case was initiated in December 1997 at the suit of the Irkutsk branch of the State Tax Service. At the time of initiation of bankruptcy proceedings, the total amount of ANHK's debt was about 4 billion rubles, of which 1.5 billion rubles. belonged to the federal budget. A deal was made for sale of a controlling stake ANHK, with the purchase of 62.5% of debts. After that, Rosinvestneft concluded settlement agreement. Other debts of ANHK were also restructured.

According to the law "On insolvency (bankruptcy)" bankruptcy proceedings provides for a stop in production, power outages (so as not to accumulate debts), layoffs of workers and the sale of assets. However, bankruptcy proceedings can be considered in some cases as a resuscitation procedure for an enterprise, after which it receives a new life. Such changes require significant investment by interested legal entities.

This is how the bankruptcy proceedings of JSC " Kondpetroleum". A three-year business plan was adopted for TNK-Nyagan, within the framework of which four investment programs were developed aimed at reconstructing the system for collecting and transporting oil, for drilling, for housing and social problems for the purchase of imported equipment.

Competition proceedings for Likinskaya manufactory was marked by the introduction of a system of prompt response to any information from production, an increase in equipment utilization, an increase in production volumes, and an increase in labor productivity.

Changes to UralAZ touched mainly on the enterprise management system. The team that came to the plant together with the arbitration manager, despite the constant lack of financial resources, introduced a new management information system. The range of manufactured products was changed - in the direction of increasing its range. The volume of sales increased, settlements with creditors were made both through cash and through the sale of shares.

The main ways to bring a manufacturing enterprise out of a crisis that is insolvent - bankrupt

1. At the stage of external management:
a) change in the management system;
b) creation of a holding from a number of enterprises interested in the debtor's assets;
c) sale of assets (equipment, premises, shares);
d) use of tolling schemes;
e) introduction of economy mode;
f) sale of shares;
g) debt restructuring;
h) conclusion of a settlement agreement with creditors.
2. At the stage of bankruptcy proceedings:
a) sale of property of the enterprise;
b) restructuring of the debtor enterprise;
c) formation on the basis of the debtor enterprise of new organizational and legal forms;
d) issue and sale of shares of a newly created organization on the basis of the debtor enterprise;
e) settlement agreement with creditors;
f) the introduction of new investment programs that can radically change the profile of the enterprise and make it competitive.

As the practice of domestic production organizations, the effectiveness of reorganization measures carried out in the course of bankruptcy proceedings depends, first of all, on the competence of the company's management. There are examples of businesses that went bankrupt with huge debts. However, thanks to the sequence of actions of the manager, it was possible to partially liquidate the debt already at a short stage of external management, and then restructure it in the process of bankruptcy proceedings. In the course of such cardinal changes, it was necessary to sell the property, assets of the debtor, form a new business portfolio, practically create other enterprises on the basis of the debtor. Partially, it was possible to maintain the release of the original product range, now focused on a specific consumer.

As you know, during the economic crisis, it is precisely those enterprises that produce the means of production that are subject to the greatest cyclical fluctuations. This fact has found a vivid embodiment in the modern Russian economy, which has undergone cardinal structural changes. Therefore, the managers of domestic enterprises must possess the entire arsenal of anti-crisis management tools in order to respond in a timely manner to external changes in the environment, be able to anticipate crises, eliminate and overcome their negative manifestations.

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"Strategy and tactics of anti-crisis management". Ed. A.P. Gradova, B.I. Kuzina, St. Petersburg, 1996. - p. 55-69.

The process of anti-crisis management of an enterprise is built on the following main stages: Anti-crisis management. Theory and practice: tutorial/ under. ed. V.Ya. Zakharov. - 2nd ed., revised. and additional M.: UNITI-DANA, 2009. - 304 p.

1. Implementation of continuous monitoring of the financial condition of the enterprise in order to detect the symptoms of a crisis early. Such monitoring is organized as part of the overall monitoring of the enterprise's activities as an independent block in order to identify early signs of a possible crisis.

· At the first stage, a special group of observation objects is established in the general monitoring system, forming a possible “crisis field”, i.e. parameters of the financial condition of the enterprise, the violation of which indicates its crisis development.

· At the second stage, in the context of each of the parameters of the "crisis field", a system of observable indicators - "indicators of crisis development" is formed. The system of such indicators includes both traditional and special financial indicators reflecting various symptoms of the pre-crisis state of the enterprise or its crisis.

· At the third stage, the frequency of monitoring indicators - "indicators of crisis development" is determined. As a rule, indicators of this group are observed with the highest frequency in the overall monitoring system. Moreover, during periods of high dynamics of environmental factors that realize the threat of an enterprise crisis, the main of these indicators require daily monitoring.

· At the fourth stage, according to the results of monitoring, the size of deviations of the actual values ​​of indicators - “indicators of crisis development” from those provided (planned, normative) are determined.

· At the fifth stage, an analysis of deviations of indicators for each of the parameters of the "crisis field" is carried out. The analysis determines the degree of deviations, their causes, as well as the possible impact of such deviations on final results activities.

· At the sixth stage, based on the results of monitoring, a preliminary diagnosis of the nature of the development of the enterprise's activities and its financial condition is carried out. In the process of such diagnostics, the “normal”, “pre-crisis” or “crisis” state of the enterprise is ascertained.

2. Development of a system of preventive measures to prevent a crisis in diagnosing the pre-crisis state of an enterprise. Anti-crisis management of an enterprise at this stage, characterized as "management by weak signals", is predominantly preventive. Crisis management. Theory and practice: textbook / under. ed. V.Ya. Zakharov. - 2nd ed., revised. and additional M.: UNITI-DANA, 2009. - 304 p.

· At the first stage, the possibility of preventing a crisis in the conditions of the forthcoming dynamics of the factors of the external and internal environment of the enterprise is assessed.

At the second stage, depending on the results of such an assessment, the directions of actions are differentiated - their focus on preventing a crisis or mitigating the conditions for its future course (if, due to the active influence of environmental factors, it is not possible to prevent a crisis).

At the third stage, a system of preventive anti-crisis measures measures aimed at neutralizing the threat of a crisis. The main of these preventive measures are: reducing the volume of operations in the most risky areas of the enterprise; increasing the level of internal and external insurance of risks associated with factors that generate the threat of a crisis; the sale of a part of the surplus or unused assets of the enterprise in order to increase the reserves of resources; cash conversion of receivables and cash equivalents.

· At the fourth stage, based on the results of the implementation of preventive anti-crisis measures, their effectiveness is determined (by the level of achievement of the set goals) and, if necessary, additional measures are taken.

3. Identification of crisis parameters when diagnosing its onset. Such identification is carried out on the basis of the classification of enterprise crises based on the results of monitoring indicators - "indicators of crisis development".

· At the first stage, the scale of coverage of the enterprise's activity by the crisis is identified, i.e. it is determined whether it is systemic or structural in nature. If the crisis is identified as structural, then its predominant structural form is determined.

· At the second stage, the degree of impact of the crisis on activities is identified, i.е. it is revealed whether it is mild, deep or catastrophic. Each of these forms of crisis in the process of identification can receive a more differentiated assessment.

· At the third stage, taking into account previous assessments, a possible period of the enterprise's crisis is predicted.

If necessary, other signs of its classification can be used in the process of identifying the parameters of a crisis.

4. Study of the factors that caused the emergence of the crisis of the enterprise and generate the threat of its further deepening. Such a study is consistently carried out as follows: Anti-crisis management. Theory and practice: textbook / under. ed. V.Ya. Zakharov. - 2nd ed., revised. and additional M.: UNITI-DANA, 2009. - 304 p.

· At the first stage, individual factors of the crisis are identified. In the process of such identification, their entire set is divided into external and internal factors.

· At the second stage, the degree of influence of individual factors on the forms and extent of the crisis of the enterprise in the context of individual parameters of the "crisis field" is studied.

· At the third stage, the development of crisis factors and their cumulative negative impact on the development of the enterprise's activities are predicted.

5. Assessment of the potential of the enterprise to overcome the crisis. Such an assessment largely determines the direction of anti-crisis measures and the intensity of the use of stabilization mechanisms.

· At the first stage, the volume of the net cash flow of the enterprise generated in the crisis conditions of its functioning, and the degree of its sufficiency to overcome the crisis, is estimated.

· At the second stage, the state of insurance reserves of enterprise resources and their adequacy to the scale of threats generated by the crisis is assessed.

At the third stage, possible directions for saving the resources of the enterprise during the course of the crisis are determined (saving current costs associated with the implementation operating activities; saving investment resources by suspending the implementation of individual real investment projects, etc.).

· At the fourth stage, possible alternative external sources of formation of financial resources necessary for the operation of the enterprise in crisis conditions and its withdrawal from the state of crisis are determined.

· At the fifth stage, the qualitative state of the enterprise's potential is assessed from the standpoint of possible overcoming the crisis - the level of qualification of managers, their ability to quickly respond to changes in environmental factors, the effectiveness of the organizational management structure, etc.

6. The choice of directions for the mechanisms of stabilization of the enterprise, adequate to the scale of its crisis state. The choice of such mechanisms is intended to stabilize the financial condition of the enterprise through appropriate transformations of the most important parameters of its structure - the capital structure, the structure of assets, the structure of cash flows, the structure of sources of formation of financial resources, the structure of the investment portfolio, etc.

The choice of specific stabilization mechanisms in the process of restructuring the main parameters of the enterprise's activity in the conditions of its crisis development should be aimed at the phased solution of the following tasks:

elimination of insolvency;

Restoration of financial stability;

· Ensuring sustainable growth of the enterprise in the long term.

7. Development and implementation of a comprehensive program to bring the enterprise out of the crisis. Such a comprehensive program is usually developed in the form of two alternative documents - a comprehensive action plan to bring the enterprise out of a crisis or investment project enterprise rehabilitation.

A comprehensive action plan to bring an enterprise out of a state of crisis is developed in cases where it is planned to use predominantly internal financial stabilization mechanisms within the scope of financial resources generated from internal sources. This plan contains the following main sections:

a list of anti-crisis measures;

· the amount of financial resources allocated for their implementation;

· the timing of the implementation of individual anti-crisis measures;

Persons responsible for the implementation of individual anti-crisis measures;

· expected results of financial stabilization.

An investment project for the rehabilitation of an enterprise is developed in cases where an enterprise deliberately attracts external sanatoriums to overcome the crisis.

After the development and approval of a comprehensive program to bring the enterprise out of the crisis, the enterprise proceeds to its implementation.

8. Control over the implementation of the program to bring the enterprise out of the crisis. Such control is assigned, as a rule, to the main managers of the enterprise. The main part of the activities of the integrated program to bring the enterprise out of the crisis is controlled in the system of operational controlling organized at the enterprise. The results of monitoring the implementation of the program require periodic discussion in order to make the necessary adjustments aimed at improving the effectiveness of anti-crisis measures.

9. Development and implementation of measures to eliminate the negative consequences of the crisis by the enterprise. The system of such measures at each enterprise is individualized and is aimed at the subsequent stabilization of the qualitative structural transformations of its activities.

Thus, anti-crisis management is a system of principles and methods for developing and implementing a set of special management decisions aimed at preventing and overcoming enterprise crises, as well as minimizing their negative financial consequences.

The main goal of anti-crisis management is to restore the financial balance of the enterprise and minimize the size of its decline. market value caused by crises.

The main methods for overcoming a crisis in an organization include:

Cost reduction;

Increasing the flow of funds to the organization;

Carrying out restructuring of accounts payable;

Determination of the organization's development strategy;

Reorganization or restructuring of an enterprise.

The process of anti-crisis management of an enterprise is built on the following main stages:

1. Implementation of continuous monitoring of the financial condition of the enterprise;

2. Development of a system of preventive measures;

3. Identification of crisis parameters;

4. Study of the factors that caused the emergence of the crisis of the enterprise;

5. Assessment of the potential of the enterprise;

6. Choice of directions of financial stabilization mechanisms;

7. Development and implementation of a comprehensive program to bring the enterprise out of the crisis;

8. Control over the implementation of the program to bring the enterprise out of the crisis;

9. Development and implementation of measures to eliminate the negative consequences of the crisis by the enterprise.

What are the mechanisms and methods of anti-crisis management? How is anti-crisis management of the enterprise carried out? Where to order the services of an anti-crisis manager?

Here is a very typical situation for you. Another financial year has come to an end. The reporting of the enterprise is formed and submitted. However, the problems did not decrease after that, but on the contrary.

Taxes have to be paid, accounts payable are growing, delinquencies on bank loans have begun to appear, staff salaries are below the industry average, suppliers are refusing to defer payments. The picture, frankly, is sad, there is a crisis.

But there are no hopeless situations. The most important thing is to find the right solution in time!

I, Alla Prosyukova, will tell you today about one effective way to overcome all these problems in the company - crisis management.

Even if your company has no problems, the business is thriving, the basics of crisis management will not hurt. As they say: "Forewarned is forearmed"!

So let's get started!

1. What is crisis management and what is it aimed at

I propose to define the main concept of the topic from the very beginning.

Procedures aimed at improving the financial and economic activities of the company, allowing it to get out of the crisis.

The main tasks of such management are:

• prevention of negative situations at the enterprise;
• crisis recognition;
• overcoming their consequences;
• mitigation of crisis processes.

Anti-crisis management is in demand both during a crisis and for preventive purposes.

Prevention includes:

• monitoring of the company's activities;
• timely detection of negative processes;
• assessment of the work of the company's divisions;
• development of a set of measures to prevent crisis phenomena.

Crisis management involves:

• stabilization of the financial condition of the enterprise;
• increase in sales volume;
• optimization of the company's expenses;
• increase in profits;
• resolving internal conflicts.

2. What are the methods of anti-crisis management - 5 main methods

Any management involves the use of a whole range of different procedures. Anti-crisis is no exception.

I propose to get acquainted with the most popular methods.

Method 1: Cost reduction

During a crisis, the company, as a rule, experiences financial difficulties. In this case, the use of such a method of anti-crisis management as cost reduction is justified.

Costs are reduced by eliminating expenses that are not related to the core business of the company, optimizing personnel costs, etc.

Example

A prime example of this method would be the 2009 crisis at Ford. The automaker's problems at that time were observed on all fronts.

The most important were:

• systemic economic crisis;
• repurchase of shares by competitors;
• internal conflicts;
• decrease in consumer confidence.

The main ones were associated with strikes by staff demanding a 30% increase in wages. The company could not afford its growth even by 15%.

At this point, the management was faced with the task of reducing the costs of the enterprise, including personnel costs.

The management made the following decisions: reduce the number of employees by 1,200 people, cut the bonus fund, reduce payments to shareholders.

Such measures, in combination with the reduction of the model range of cars produced, made it possible to successfully overcome the crisis.

Method 2: Create optimal reporting

For the activities of a crisis enterprise, the formation of optimal reporting, that is, able to objectively reflect the state of affairs of the company.

It is based on the analysis of cash flow and profitability of the troubled firm.

Method 3. Reorganization of the company structure

Crisis management uses the reorganization of firms in the form of separation and / or separation. This method allows you to financially stabilize the position of the company, prevent the loss of its market value, diversify capital.

Method 4. Increasing cash flow

The increase in funds makes it possible to carry out anti-crisis measures. Here it is important to correctly determine the priority ways to increase the cash flow of the enterprise.

The choice of methods is quite wide, we will consider them in more detail below.

Method 5. Determination of the organization's development strategy

An analysis of the activity of a crisis firm serves as the basis for the development of an anti-crisis strategy. This strategy changes under the influence of many factors of the internal and external environment of the enterprise.

It is important to consider all of them. Only with this approach, anti-crisis management will be effective.

The definition of an anti-crisis strategy can be conditionally divided into 3 stages:

1. Comprehensive company diagnostics;
2. Adjustment of the goals and mission of the company based on the results obtained.
3. The choice of an alternative strategy that can bring the company out of a crisis situation.

3. How to get the company out of the crisis - 6 important steps

The difficult situation in the economy, international sanctions, high exchange rates complicate the activities of almost any Russian enterprise.

In order to prevent the development of the crisis, it is necessary to know the main stages of the company's withdrawal from the current situation.

Stage 1. Determination of the crisis epicenter

The conclusion of the company from the crisis must begin with the definition of a site in its activities, which has become the starting point. This may be an uncontrolled increase in production costs, deterioration in product quality, non-compliance contractual relations, growth of receivables, etc.

Only precise definition epicenter of the crisis will allow the development of effective anti-crisis measures.

Stage 2. Work with personnel

Personnel management in a company's financial difficulties is the most important component of anti-crisis management.

In such a situation, it is necessary to carry out the actions presented in the table:

№	Event	Content
1	Optimization of the number and structure of personnel	revision staffing, the formation of new job descriptions, refusal of the services of employees performing minor operations (duties), working part-time, etc.
2	Information Support	The team must be aware of the real state of affairs in the company - the lack of information gives rise to rumors and destabilizes the situation
3	Creating a favorable microclimate in the team	Eliminate misunderstandings, disagreements in the team and any other situations that can lead to conflicts
4	Training	Retraining of employees in accordance with the new crisis conditions and requirements

Practice shows that such actions are able to set up the team to solve new strategic tasks.

Stage 3. Cost reduction

Cost reduction must be reasonable. It is very bad when this procedure negatively affects the quality of products and services provided.

Typically, cost reduction is achieved through:

• reducing material costs (buying cheaper raw materials and components, using resource-saving technologies, concluding contracts with local suppliers);
• reduction of funding for research and development;
• wage cuts;
• assortment regulation;
• expenses for administrative and economic needs, etc.

With the help of a professional, it is necessary to analyze all costs item by item. There will definitely be positions that can be reduced or optimized.

Stage 4. Sales promotion

There are many ways to stimulate sales. The specific choice depends on the type of activity of the company.

So, if it is necessary to stimulate sales at trade enterprises, then sales, promotions are applicable.

If we stimulate sales of a manufacturing enterprise, then this is mailing commercial offers on the basis of potential customers, discount cards, complex solutions for customer service, the use of crm-systems for processing customer requests.

Stage 5. Cash flow optimization

The company optimizes cash flows through a range of activities.

Here are some of them:

• daily reconciliation of the balance of availability of funds;
• formation of the register of payments;
• increase in non-operating income through the sale of unused equipment, materials, etc.;
• discounts for customers who purchase products for cash;
• reduction of the term of trade credit;
• increase in sales;
• conservation of unused fixed assets (will reduce property tax).

Stage 6. Restructuring of accounts payable

One of the important stages of anti-crisis management is the restructuring of existing debt to creditors.

This can be done by assigning your receivables to the company's creditors. The advantage of this method is the reduction in the cost of servicing creditors, while there is no need to divert funds.

Also used:

• installment;
• exchange of debt for securities;
• debt cancellation.

4. Who provides crisis management services - an overview of the TOP-3 companies

Crisis management is a complex process. Efficiency strongly depends on the specialists involved in the development and implementation of the necessary procedures and processes.

I propose to get acquainted with a selection of companies professionally engaged in anti-crisis management.

The Moscow company "Navigator-Consult", founded in 2003, specializes in three areas: audit, consulting and evaluation.

Details of the main activities of Navigator-Consult LLC are presented in the table:

All auditors and appraisers of the company have qualification certificates and certificates, extensive specialized experience. The professional liability of employees is insured by Alfa Insurance.

The company specializes in restaurant consulting.

Main services:

• support for the activities of institutions;
• design;
• design and construction;
• crisis management;
• audit of restaurants;
• brokerage services.

Based on a deep, comprehensive analysis, the professional RESTCONSALT team is able to develop a strategy that increases the efficiency and profitability of any catering establishment.

"BusinessHelper" provides its clients with business assistance and offers services in the field of management consulting. The company operates in all regions of the Russian Federation.

Company advantages:

• works for the result;
• individual solutions for each client;
• deep diagnostics of the organization, taking into account specific features;
• All employees are practitioners with extensive experience in their field.

5. How to increase the resilience of an enterprise to a crisis - 3 useful tips

The disease is easier to prevent than to cure. This common truth is known to all. It is also relevant for the "health" of enterprises and organizations. After all, the crisis of the company is also a kind of disease. And, therefore, it is necessary to carry out preventive measures to prevent its development.

How to do it? Read my advice.

Tip 1. Periodically diagnose crisis phenomena at the enterprise

Due to my main profession, I often have to deal with the documentation of various companies. So for many, management reporting is in a deplorable state.

Even if it is conducted, its data are not analyzed, or are analyzed superficially. A similar situation develops with accounting. Naturally, in such a situation, important signs of a brewing crisis are missed.

My advice: do not neglect the analysis of all types of reporting! This will make it possible to diagnose the crisis phenomena of the enterprise in advance, and take the necessary measures in a timely manner.

Tip 2. Use the services of a crisis manager

If a crisis is on the threshold, then it is better not to try to deal with it alone. Invite a specialist - an anti-crisis manager. His services are useful not only at the peak of the crisis, but also at the first sign of tension in the work of the company.

The manager will conduct a comprehensive SWOT analysis, develop an action plan to avoid cataclysm and major losses, optimize cash flows and costs.

Tip 3. Do not delay using anti-crisis mechanisms

At the first symptoms of a coming crisis, anti-crisis measures should be immediately applied. You shouldn't expect that "will dissolve on its own".

1. The concept of "crisis management"

2. Principles of strategic anti-crisis management

3. Crisis factors

5. Universal means of anti-crisis management

6. Change of orientation of anti-crisis management

7. Crisis management enterprise personnel

Anti-crisis characteristics of personnel management

The main functions of the leader

Anti-crisis personnel management system

Anti-crisis policy in personnel management

Principles of anti-crisis personnel management

Personnel planning system enterprises

Formation of personnel personnel in a crisis enterprise

Crisis management — this application of forms, methods and procedures aimed at the socio-economic improvement of financial and economic activities individual entrepreneur, enterprises, industries, creation and development of conditions for overcoming the crisis state of the economy of the region or the country as a whole.

The main crises that affect the financial and economic activities of economic entities are strategic, tactical the crisis And the crisis solvency. at the regional level or states can manifest itself in the form of the loss of the ability of the economy to function in the mode of expanded reproduction, loss of financial stability, inefficient state regulation of economic processes deterioration of the level and quality of life of the population.

The concept of "crisis management"

Anti-crisis management - what is it, what is its application in practice? Recently, many are trying to answer these questions. Most give the following definition: bankruptcy prevention is a system of measures called anti-crisis management. Most complete definition may look like this: risk management (in our country we can talk about any enterprise, since the external unstable situation in the country is in itself a factor risk). Therefore, anti-crisis management is applicable and must be applied in any enterprise, even financially stable.

Thus, crisis management is:

Analysis of the state of the macro-micro environment and the choice of the preferred mission of the company;

Knowledge of the economic mechanism of the emergence of a crisis situation and the creation of a system for scanning external and internal environments organizations for the purpose of early detection of signals about the threat of an approaching crisis;

Strategic controlling companies and developing a strategy to prevent it bankruptcy;

Operational assessment and analysis of the financial condition of the organization and identification of the possibility of an offensive insolvency(bankruptcy) - operational controlling;

Development of a preferred policy of behavior in the conditions of the onset of the crisis and the withdrawal of the company from it;

Permanent accounting risk entrepreneurial activity and the development of measures to reduce it.

It is quite clear that the mechanism of the emergence of a crisis state production system in general, and organizations in particular, flows over time.

The success of the anti-crisis management strategy largely depends on whether the company's management managed to timely detect the occurrence of the initial event, from which the movement to the critical turning point of the organization begins. Early detection of such events is possible only if the company's analytical services constantly monitor the many signals coming from the external environment, as well as signals about the status processes occurring in the firm itself. Let's call them external and internal signals about possible changes in the state of the organization.

The crisis financial condition of the company requires managers to carry out a number of non-traditional activities. The correct use of available funds and the development of necessary actions can allow us to move from recession to development and the planned growth rate of financial indicators.

The crisis state of finances in the organization requires managers carrying out a number of non-traditional measures in order to overcome the current situation. In the context of an internal crisis, the enterprise acquires a number of features in comparison with the normal state and stable activity of the company. The correct use of available funds and the development of actions necessary in a particular situation can make it possible to move from recession to development and the planned growth rate of financial indicators.

"Krisis" - translated from Greek - a decision, a turning point or an outcome. An economic collapse in an organization means a difficult financial situation, which is characterized by an unsatisfactory value of a number of indicators (coefficients): solvency, profitability, turnover, financial stability, etc. There are a huge number of such indicators. The most universal and illustrative indicators are the final financial results of the company: the size of gross profit and the level of profitability. As a rule, the first sign of a crisis in an organization is a negative financial result - a gross loss from activities, a decrease in the level of profitability, or a rapid reduction in the size arrived by periods (if the losses were not planned as a necessary stage in the development of the business).

At the same time, one should also make a reservation that we are talking about real (management) arrived. The presence of accounting or "tax" losses does not necessarily mean a difficult financial situation. Sometimes the opposite is true: formal losses act as an additional source of income arising from tax savings.

Anti-crisis management (anti-crisis management) has become one of the most "popular" terms in business life Russian Federation. In some cases, it is understood as the management of a company in the context of a general economic crisis, in others - the management of an organization on the eve of bankruptcy, while others associate the concept of anti-crisis management with the activities of anti-crisis organizations. managers in bankruptcy proceedings. Some believe that anti-crisis measures should be taken when the financial situation of an enterprise operating on the market becomes already sad, and the prospect of bankruptcy is real. Based on this, they completely ignore the diagnosis of the threat of bankruptcy in the early stages of its occurrence and focus only on the "treatment" of the crisis. Others, however, consider this approach unacceptable. So, for example, in his book "Handbook of the Crisis Manager" Professor Utkin E.A. wrote: "Such an approach is like" putting the cart before the horse. a mechanism to eliminate emerging problems before they become irreversible."

"Anti-crisis management is such an enterprise management system that has a complex, systemic nature and is aimed at preventing or eliminating adverse events for business by using the full potential of modern management, development and implementation at the enterprise of a special program of a strategic nature, which allows to eliminate temporary difficulties, maintain and increase market positions under any circumstances, while relying mainly on its own resources.

Principles of strategic anti-crisis management

Since both the external and internal environments of a company are dynamic, these initiating events can occur at any time. Therefore, the most important principle of strategic anti-crisis management is the state of constant expectation of signals of an impending crisis and an immediate response to these signals.

The most difficult thing in the process of anti-crisis management is the identification of chains of economic phenomena that arise after the detection of a particular signal, and the development of appropriate solutions aimed either at enhancing the positive consequences or at mitigating the threats caused by these chains.

It is important to link crisis management with life cycle stages competitive advantage companies. At the same time, it should be borne in mind that the life cycle of competitive advantage and the life cycle of an organization are different concepts.

The timely emergence of the next cycle of competitive advantage allows you to maintain the vitality of the company. This happens in the case of timely detection of signals of the loss of the organization's competitive advantage and the adoption of adequate measures to counter this threat.

Crisis factors

The following factors lead to the emergence of a crisis at the level of economic entities:

external factors - unbalanced monetary and fiscal policy, unsatisfactory structure of incomes and expenses of the population, instability of the functioning of basic political and legal institutions, backlog in scientific and technological development;

internal factors - errors in production, financial, marketing strategy, irrational use of resources, unprofessional , low level of organizational and corporate culture.

A crisis at the level of a particular region or state as a whole arises as a result of the implementation of such factors:

deformation of the structure of the regional or federal economy towards the priority development of one or more related industries;

increase in property stratification of the population;

criminalization government controlled and economic activity;

weakening of the system of state administration and control.

Let us consider on what principles the anti-crisis management system is based. The main principles include:

Early diagnosis of crisis phenomena in the financial activity of an enterprise. Given that the emergence of a crisis in an enterprise poses a threat to the very existence of the enterprise and is associated with tangible losses in the capital of its owners, the possibility of a crisis should be diagnosed at the earliest stages in order to use the possibilities of its neutralization in a timely manner.

Urgency of response to crisis phenomena. Each emerging crisis phenomenon not only tends to expand with each new economic cycle, but also gives rise to new accompanying phenomena. Therefore, the sooner anti-crisis mechanisms are applied, the greater the possibilities for recovery will be.

The adequacy of the enterprise's response to the degree of real threat to its financial balance. The system of mechanisms used to neutralize the threat of bankruptcy is overwhelmingly related to financial costs or losses. At the same time, the level of these costs and losses should be adequate to the level of threat of bankruptcy of the enterprise. Otherwise, either the expected effect will not be achieved (if the operation of the mechanisms is insufficient), or the enterprise will incur unreasonably high costs (if the operation of the mechanism is excessive).

Full implementation of the internal capabilities of the enterprise out of the crisis. In the fight against the threat of bankruptcy, the enterprise should rely solely on internal financial capabilities.

The above principles are the foundation of a crisis management firm.

Now let's touch on the question of what role financial management plays in anti-crisis management. Almost all of the above authors agree that financial management is the main element of anti-crisis management. After all, financial management is a combination of strategic and tactical elements of financial support for entrepreneurship, allowing you to manage financial flows and find optimal solutions. Strengthening control over cash is essential for any enterprise, especially those in crisis. The role of financial management in diagnosing crisis situations is also huge. one of the tasks of financial management is the analysis of the financial condition of the enterprise. Analyzing the financial condition of the enterprise, it is possible to establish the beginnings of a crisis at the earliest stages of development. The market economy has developed an extensive system financial methods preliminary diagnostics and possible protection of the enterprise from bankruptcy.

So, we can draw the following conclusions that anti-crisis management is a whole complex of interrelated activities from early diagnosis of a crisis to measures to overcome it. Anti-crisis management is based on some principles that distinguish anti-crisis management from the usual one. Financial management plays an important role in anti-crisis management /

The factors of the internal environment that determine the conditions for the functioning of the company are:

1. Parameters of the technical resources of the organization:

Means of technical equipment;

Raw materials, materials, semi-finished products;

Energy.

2. Parameters of technological resources:

Manufacturing technology of the company's products.

3. HR options:

Employees who determine the goals of the organization;

Employees who develop the means to achieve the goals of the company;

The corporate culture that usually exists in organizations - a complex set of assumptions accepted without evidence by all members of the team and setting a general framework for behavior - is an original mixture of the above historical types of organizational cultures.

Today's leaders and managers view their firm's culture as a powerful strategic tool to orient all departments and individuals towards common goals, mobilize the initiative of employees and facilitate productive communication between them. They strive to create their own culture for each organization so that all employees understand and adhere to it. Modern companies, as a rule, are multicultural formations.

It is possible to determine the significance of a particular culture in the life of this company only taking into account the fact that each of them is characterized by specific management forms that perform the function of reproducing social experience in parallel with the function of regulating the activities of people in this company. Management forms (or a combination of them) ensure the reproduction of a set of norms, values, philosophical principles and psychological attitudes that determine the behavior of people in firms.

In multicultural organizations, the presence of these managerial forms makes it possible to find various options for solving emerging problems. In particular, in the event of conflicts, its participants can appeal to generally accepted norms of behavior (collectivist management form), and to considerations of income (market), and to the establishment of authorities (bureaucratic), and to the legitimate opinion of the majority of interested participants (democratic). ), and, finally, resort to detailed argumentation in order to convince their opponents (dialogue - knowledge).

Anti-crisis policy in personnel management

The term "personnel policy" in the management literature is used in various contexts. Some view personnel policy as constituent part a general strategically oriented policy of the company, the purpose of which is to ensure an optimal balance between the processes of updating and maintaining the numerical and qualitative composition of personnel in its development in accordance with the needs of the company itself, the requirements of the current legislation, and the state of the labor market. Others believe that the personnel policy of the company is a program of activities of personnel services for its implementation. Of course, these different approaches to interpreting the content of a firm's personnel policy do not fully contradict each other. But they, however, do not identically reflect the essential functions of personnel policy. It is impossible to reduce personnel policy only to the program and the activities of personnel services for its implementation.

Personnel policy is a system of scientifically based goals, objectives, guidelines, priorities, needs, principles, methods that determine the content, forms of personnel management at various stages of a company's life.

It is inextricably linked with the methodology and concept of personnel management, proceeds from their theoretical requirements, integrates managerial knowledge, accumulated past and present domestic and foreign practical experience in working with personnel. The personnel policy determines the main content of the program of recruitment, selection, placement, training and retraining of the company's personnel, but is not limited to it. It reflects the trends in the interests and needs, attitudes, values ​​and motivation of the company's employees, which determine the activity of a person.

The anti-crisis personnel policy includes activities for long-term, medium-term and current forecasting, more precisely, scientific prediction of the future, the realities of its achievement. It is politics that focuses attention on problems, determines priorities and guidelines. It can be characterized by various features: waiting, prudence, caution, aggressiveness, mobility, flexibility, adaptability, focus on anti-crisis situations, etc. A variety of policy features should be known and able to use them.

An important condition for the development of an effective personnel policy is the generalization of domestic and foreign experience in working with the company's personnel. This requires a comprehensive critical analysis of past experience.

In the Soviet period in our country, many mistakes and miscalculations were made in the activities of the personnel corps. They became one of the reasons for the economic crisis and the collapse of the USSR. Even Kom RF in her policy statement, she admitted that “the biggest damage” to our society was caused by “a vicious personnel policy”. But with all the shortcomings and mistakes in the work of enterprise personnel and their management, in the previous Soviet experience there are a sufficient number of positive examples and even samples that deserve careful analysis and implementation in the practice of working with personnel. This applies primarily to the system of professional training and retraining of managerial personnel of enterprises; to civil control and responsibility for their activities; to the formation of social and moral values, etc. In the new, changed conditions, it is important to find forms of linking the past, present and future, to ensure the continuity of positive experience in the work of personnel management.

We must resolutely overcome the negativism that has survived to this day among a number of managers in assessing foreign experience in personnel management. In countries with developed market economies, the management of large corporations and firms has accumulated a fairly rich, instructive experience in working with personnel. Much of this useful experience needs to be more boldly introduced into the practice of Russian managers and businessmen. But, of course, one cannot transfer foreign experience mechanically, formally, without taking into account Russian organizational culture, historical traditions, social psychology and morality, the level and quality of life of the majority of the population.

By foreign managerial experience, the author understands not only the experience of Western countries, but also the organizational and managerial experience of the countries of the Eurasian continent. Therefore, it is important to carefully consider and create a mechanism for adapting the entire world experience to Russian conditions.

The anti-crisis personnel policy of personnel management should be realistic, creative, focused on the sustainable development of the company, on attracting to work people who are professionally trained, enterprising, with innovative inclinations.

An important feature of the anti-crisis policy is its complexity, based on the unity of goals, principles and methods of working with personnel, taking into account various aspects of the regulation of management processes (economic, social, socio-psychological, administrative and moral, etc.)

The personnel policy should be the same for the entire company, but at the same time multi-level (subsidiaries, branches, divisions, taking into account their regional territorial distribution), covering all groups of personnel, all management processes with various mechanisms of influence on them.

An essential feature of the anti-crisis personnel management policy is its rationality and preventiveness, which are proactive and proactive in nature, aimed at preventing crisis situations and overcoming labor conflicts. In the context of the formation of a socially oriented economy in the Russian Federation, personnel policy should be democratic in terms of goals, social base , mechanism and principles of personnel management;

The anti-crisis policy of personnel management should be distinguished by such features as spirituality and morality, philanthropy and honesty, citizenship, manifested in the activities of both managers and ordinary employees of the company. To some leaders, declaring such traits will seem pure idealism. But such an opinion is erroneous, this is not altruism, but a sober economic calculation. This is the most promising investment, which, as a rule, pays off quickly.

The features of the anti-crisis personnel policy are relatively isolated. In the activities of personnel managers, line managers, specialists and management bodies, they intersect, integrate and form a well-known, systemic integrity.

In countries with developed market economies, different personal management strategies are followed. Consider this strategy on the example of Japanese firms. Here they are guided by a stable personnel structure, by ensuring (educating) the loyalty of workers and management personnel. The concept of stable personnel is based on the following factors:

system of "lifetime" employment;

psychological relaxation of the employee (creation of a favorable psychological climate);

development of creative activity;

Employee competition.

The first factor is the system of "lifetime" employment. It can be argued that the main factors of personnel stability are taken from the experience of the personnel policy of the USSR. Thus, the idea of ​​"lifetime" employment stems from the slogan that became the main one in personnel policy in the USSR back in the 1930s: "Cadres decide everything." The Japanese developed the essence of this slogan into a system of "lifetime" employment, assuming (now it is fully justified) that the loyalty of employees to the firm under conditions competition will become more and more important over the years. Betrayal of the leader even of the middle level of the organization, for example sale production secrets, can lead to huge losses, and if this is a betrayal of one of the bank's leaders, then even to ruin.

The lack of loyalty of workers to the firm can also lead to huge economic losses for the company. Thus, dissatisfaction of workers with the distribution of profits received at the enterprise (for example, there are no payments on shares, there is no “13 salary”, etc.) can lead to acts of vandalism: the deliberate destruction of vehicles, equipment, up to and including arson. This is typical today for the current socio-economic situation in the Russian Federation.

It is very important to support and develop the idea of ​​social partnership between the employer and the worker. In France, the parliament adopted, obliging the employer to distribute part of the profits (8-12%) among the employees of the enterprise. The legislature defends the interests of the majority of the population of the country, creates the working class. And no one considers this an undermining of market relations in the country.

In the Russian Federation, business leaders, especially small business, complain about the theft and dishonesty of employees, noting that the wages paid at their enterprise wage higher than the wages of workers employed in public sector. At the same time, they are silent that, in violation of labor legislation countries are halving the duration of vacations, do not pay wages for working on weekends, and do not pay social benefits due to illness.

businessmen require workers labor efficiency and conscientious attitude to work at the level of workers abroad, but do not take into account that the salary in their firms is only 38% of the salary of workers in countries with developed market economies. In such a socio-economic situation, the loyalty of workers is completely absent, there is even extreme hostility: “Let them at least plunder the entire store or set it on fire.”

In the Russian Federation, there are many cases of looting of warehouses of enterprises small business when the full awareness of the robbers in matters of “what”, “where”, “when” is clearly visible in the company. The Japanese “calculated” the possibility of such negative situations: it is better to spend additional money on “cultivating” loyalty to the company than the danger of periodic catastrophic losses in production in the various options noted above.

The second factor is psychological relaxation. There is no production without stress, and for subordinates at any level. The Japanese are trying to give an outlet to negative emotions, that is, they take into account scientific research on the behavior of an employee under conditions of industrial stress: here is a “detente” room with models of bosses of different levels, here is a baton - pay off the offender-boss.

The third factor is the development of creative activity through significant payment any made by an employee of the organization, rationalization proposal, even if there are no calculations of the economic effect of its implementation, even if it sentence currently cannot be implemented due to technical, organizational and other reasons.

Payment for a rationalization proposal made by an employee of an enterprise, even if it provided only an increase in the level of safety at the workplace, was first widely used in the USSR.

The fourth factor is competition workers. In the process of labor activity, two main motives are distinguished: the struggle for survival, or competition and mutual assistance. We own experience the development of competition, and mutual assistance was poured with mud, and the Japanese use this motivation in the cancers of the so-called "quality circles", getting amazing economic results in the competition for markets marketing.

RGUE conducts scientific developments of the firm for remuneration of employees of enterprises, organizations, institutions, taking into account the Japanese experience, which is reflected in scientific articles published in the Academy Bulletin, the Kommersant-Consultant journal, and scientific notes of the university departments.

The strategy of personal management in a crisis enterprise provides for:

organizational support of personal management (PM), that is, the provision of basic organizational and technical conditions that provide the most effective management personnel, for example, the use of progressive forms of the company's worker's labor;

information support of PM, that is, the collection of data about employees. So, bank computers contain all the data about employees, for example, an accountant: his habits, personal life, with whom he communicates, etc.;

general instrumental support of PM, that is, a set of applied management methods of an administrative, economic and psychological nature;

labor resource support of PM, that is, a set of specialists of the enterprise who are professionally methodology personal management. These are, first of all, employees of the personnel department, as well as managers of all levels: from the director to the foreman;

financial support of PM, that is, the totality of financial resources necessary for the enterprise to maintain and develop the personnel direction of its activities. For example, in France any business owner law obliged to spend on training 8, and banks- 12% of their profits.

Principles of anti-crisis personnel management

One of the theoretical problems of modern management is the definition of the principles of anti-crisis personnel management.

The principles of personnel management (PMP) are the rules, basic provisions and norms that managers and specialists must follow in the management process. PUPs reflect objective trends, social and economic laws, on the scientific recommendations of social psychology, the theory of management and the firm. They are based on the entire arsenal of scientific knowledge that determines the possibilities for effective regulation and coordination of human activity.

It is advisable to divide the whole variety of PUP into general, basic principles that regulate the activities of public administration bodies as a whole; specific principles that determine the management of human resources in business organizations; private principles governing the functioning of certain aspects of the activities of managerial personnel.

The general principles of state personnel policy include scientific character, a concrete historical approach, morality, legality, democracy, continuity and turnover.

As specific principles that determine the management of personnel potential in economic organizations, one can include the principles of optimizing the personnel potential of an enterprise; principles of formation of a unique personnel potential of a crisis enterprise; the principle of complementarity of managerial roles in the enterprise.

The group of specific principles can be divided into two subgroups.

The first subgroup includes principles related to beliefs that create trust between employees; ethical values ​​shared by employees; full employment policy; increasing the diversity of work; personal stimulation; non-specialized career development; personal (based on consensus) participation in decision-making; implicit (setting a system of values) instead of explicit (based on numerical indicators) control; development of an inclusive culture; holistic approach to employee evaluation.

The second subgroup has received official recognition and active use in the largest corporations world of IBM. Included in this subgroup are ten "leading principles":

a strong (officially recognized) belief in individualism (respect for the individual);

Work with personnel, allowing to put into practice this belief;

uniform status of all employees;

invitation to work in the firm of the highest class specialists;

lengthy training of employees, especially top managers;

delegation of the maximum assigned responsibility to the lowest levels of management;

deliberate restrictions imposed on the activities of line managers;

encouraging discord;

development of horizontal links;

institutionalization of change.

As for the group of particular principles, a number of researchers refer to them the principles of the activities of personnel services for the selection, placement, selection, training and retraining of personnel.

Given the theoretical developments, domestic and foreign experience in working with personnel, cultural, moral, socio-economic features and features of the modern Russian mentality, as well as the unstable functioning and development of many business organizations, it is advisable to abandon the traditional domestic approach to defining the principles personnel management (democratic centralism, administration, etc.). An attempt can be made to define and formulate such principles of anti-crisis personnel management that would more fully and more specifically reflect the current very controversial stage of the socio-economic development of the Russian Federation and would allow managers and businessmen prevent crises in a timely manner, effectively manage personnel in a crisis state of the organization and ensure the company's exit from a crisis state with minimal losses.

The solution of this problem is very difficult. But progress towards its solution is possible when general principles management, which have a socio-economic and ethical orientation, and principles that can be used in the process of personnel management, mainly in the conditions of a specific stage in the life of the company (pre-crisis state, exit from the crisis).

The following principles can be attributed to the group of general principles of anti-crisis management: consistency; equal opportunities; respect for the individual and his dignity; command unity; horizontal cooperation; legal and social security.

The principle of system. Personnel management assumes that line managers, specialists, personnel officers consider human resource companies as a holistic, interconnected dynamic system, covering all categories of employees and closely related to external environment organizations.

The systemic nature of personnel management provides for a coordinated approach to all areas of the formation and regulation of the company's human capital: recruitment, selection, placement of management personnel, their training and retraining, selection and employment.

The principle of equal opportunities reflects the objective trends taking place in the socio-political and economic life of Russian society. During the period of the power of the administrative-command system, the priority of the class approach was declared in the selection and placement of managerial personnel. It was argued that the most worthy representatives for leadership positions are workers from the machine tool and peasants directly working on collective farm fields. Such an approach, of course, put representatives of other social groups of the population in an unequal position (however, in practice, the share of representatives of the intelligentsia and employees in the management apparatus of enterprises significantly exceeded the share of people who came from workers).

Elements of inequality also took place, and even now they are far from being eliminated, in relation to representatives of national minorities, to women and representatives of non-traditional confessions. Such "theoretical" and practical attitudes in working with personnel are harmful and unacceptable in a legal, democratic state.

In countries with a developed market economy, the principle of equal opportunities for representatives of all social, class, national and gender groups in the selection and placement of personnel is being increasingly asserted. D. Mercer writes that in corporations IBM has established the principle that a permanent employee of the organization is entitled to equal conditions with others. Everyone from the director to the cleaning lady dine in the same canteen, no one has a fixed parking space, discrimination against women and non-Anglo-Saxons has been overcome. The cult of a gifted personality, professional qualities are the main criterion for evaluating an employee when he is promoted.

The principle of respect for man and his dignity. This principle is the basis for gaining people's trust, which is so necessary for a company to achieve success. Its content includes: maximum development of initiative, talents, professional skills: the ability to find oneself in a new environment; rewarding the achievements of employees and their personal contribution; creation of opportunities for creative growth, provision of such conditions when everyone's voice will be heard; protection of rights, dignity, guarantees of personal security. This is a way of thinking of management, in which the needs and interests of employees are in the first place among the priorities of the company.

The principle of team unity. The team is a carefully selected professional, self-managing team that fully shares the main goals and values ​​of the company, acting as a single whole. All team members have equal conditions, bear collective responsibility for the results of the team's activities, plan activities taking into account the work plan of each team member. The functions of each team member are quite flexible and, as a rule, are specified in the management process, taking into account the current situation. At the same time, team members retain their independence and originality. Team management is carried out by soft, conductor methods, taking into account the interests and needs of team members. , who has formed such a close-knit team, can be calm, confident in the future of the company.

The principle of horizontal cooperation. In most successful organizations, there is a tendency to transfer rights and responsibilities to the lower level of management. Managers of this level got the opportunity to carry out their functions in the absence of strict control from above. However, to ensure adequate information support and coordination of work under such conditions, a network of horizontal links characterized by a high degree of complexity is required. The usual vertically oriented structure with strong elements of bureaucracy does not cope well with this task.

In a number of large international corporations (IBM, ABB) this problem is solved due to the presence of a corporate culture that promotes the spread of contacts "across the borders" of departments. As a result, employees of the organization have a fairly complete idea (mostly informal) about what is happening in it. The development of a network of such contacts is stimulated by the practice of non-specialized careers and frequent movements of workers, as well as training and retraining of personnel in various courses.

The third way is to contact recruitment agencies. Their services will cost a crisis enterprise an average of 2-6 salaries of a specialist. At the same time, the agency must be presented with a list of formal requirements for a future specialist: age, gender, education, work experience, appearance, handwriting, five or six personal qualities such as sociability and pedantry.

The technology of selecting a specialist by a recruitment agency usually provides 80% accuracy in the selection of a candidate, while selection through the manager's own interview, depending on his experience, is 10-30%. At the same time, having received a specialist through a recruitment agency, it should be borne in mind that the hired employee can rely on his special position in the enterprise: he went through “purgatory” in the agency, and for this reason alone, the enterprise management cannot doubt his qualifications, cannot simply to part with him, if only because of the costs of the relevant services of a recruitment agency, and this is a “dampening” factor. Some psychological factors can also affect the effectiveness of the agency's work: after all, many self-respecting professionals do not want to resort to the services of an intermediary.

The fourth way to search for specialists, it is actively used by enterprises where the level of salaries exceeds the average. Candidates are selected from among employees of specialized enterprises, and salaries are offered 15-20% higher than they have (poaching employees).

2.2. Work in the labor market in various forms: selection of university graduates; selection in the employment center; selection by ad; enticement through the provision of more favorable wages and other benefits.

2.3. Selection of hired personnel: correspondence acquaintance with the candidate; preliminary interview; testing aimed at identifying personal qualities (loyalty, decency, etc.); final interview; registration of contractual relations: conclusion of a contract, filling in a personal file.

2.4. The stage of the primary development of the worker: the establishment of a probationary period; internship; final mastering of the instruction; psychological compatibility with the team.

3. Personnel development subsystem:

additional training and continuous professional development of employees: courses, seminars, second education, internship at another enterprise;

assessment of the individual results of the employee's labor activity and, accordingly, job transfers. At the same time, a current assessment is given and a comprehensive assessment in the form of employee certification, based on the results of which a decision is made: continuation of work or dismissal;

management of the reserve for promotion: nominate own personnel or invite from outside.

4. The subsystem of the firm and wages:

development of wage systems taking into account the enterprise's PM strategy and the specifics of the production activities of this group of employees;

development of systems of incentives, benefits, additional payments.

5. Subsystem of socio-economic and psychological support:

formation of normal psychological climate in a team, which eliminates losses from squabbles, gives additional profit to the enterprise;

a system of social and economic benefits for an employee, for example, payment of an apartment, contributions to, individual entertainment expenses, etc. In the United States, social and economic benefits reach 60% of the salary in some firms.

For an enterprise of any size, labor resources are the most important resource among others (material, financial). This resource must be used effectively, which is a difficult task, because a person is the most unstable object of control for the following reasons:

usually does not "study" colleagues, subordinates, is not interested in them;

has his own "special" opinion about colleagues, subordinates, often very subjective;

a huge number of multidirectional factors affect a person, the significance of which for a particular employee is difficult for a higher manager to correctly establish, for the previously mentioned two reasons.

Each employee of the enterprise has certain service information: production, commercial, " know-how”, and therefore, the leader should have a special relationship with everyone. The head of the department of material support of production has one information, the employees of the security service have another, and this must be taken into account in relations with subordinates. The leader must create in relation to each "his" climate relationships.

The value of the personnel management service is so great in the production and economic activities of the enterprise that in countries with a developed market economy, the first deputy head directly "supervises" the personnel service or the head of the enterprise himself.

The concept of "service" is used if it consists of only one Specialist. The concepts of "sector", "department", "department" imply that at least two specialists work there. Typically, in countries with developed market economies, there are 5-10 employees in the personnel department for 300-400 employees.

Formation of personnel at a crisis enterprise

Demand Planning workforce at a crisis enterprise, as a rule, it is aimed at reducing the number of industrial and production personnel. Exception to this general rule takes place in the presence of two production situations:

partial reprofiling of personnel in connection with a change in the range of manufactured products;

planned replacement of specialists, managers of an enterprise, which are undoubtedly necessary for a crisis enterprise, for example, replacement of a securities specialist, marketer, accountant.

There are two positions that cannot remain vacant in a crisis enterprise - this is the head and Chief Accountant. The leader must, in the shortest possible time and with minimal expenses, select his closest assistant. In a market economy, and especially in a crisis enterprise, the subordination of the chief accountant to the deputy director for economics is unacceptable, which sometimes happens.

The remuneration of the chief accountant of small and medium enterprises varies in a wide range: from 2.5 thousand rubles to 50 thousand rubles per month in commercial non-state enterprises. At the same time, the highest number of specialists with basic financial or economic education and work experience in commercial structures is for the position of chief accountant. Graduates of economic universities have an advantage, because they have fewer problems when submitting reports to the Federal Tax Service Inspectorate than graduates of various accounting courses and seminars.

If a crisis enterprise does not have the opportunity to hire an experienced and highly qualified accountant, then the following options are possible:

to hire a young inexperienced accountant, for example, a graduate of an economic university or accounting sub-courses. Having the ability and desire to independently improve their skills, receiving advice from an experienced accountant, he will gain sufficient experience during the year;

hire a highly qualified, and consequently, highly paid accountant on a part-time basis (half or even a quarter of the rate). A skilled accountant can help a business more in two hours a day than a novice can in a whole day.

Often conflicts arise between the manager and his closest assistant in the person of the chief accountant. The head is inclined to demand from his chief accountant the strict implementation of all orders; self search funding sources; mandatory presence at the workplace; finding ways to minimize taxes. These requirements for the chief accountant, firstly, contradict each other, and secondly, in addition to professional knowledge, he must have the following features:

independence and "punching" qualities for finding money;

resigned diligence in the execution of sometimes illiterate orders of the leadership;

scrupulousness and pedantry while observing the law;

intuition, imagination and analytical skills in predicting possible changes in the "rules of the game" and finding ways to minimize taxes.

However, the manager must understand that the chief accountant, who is constantly sitting in the office, does not have the opportunity to improve his qualifications. In addition, a meek performer cannot make responsible decisions on his own. In turn, the chief accountant expects from the head of knowledge of the basics of accounting, allowing the head, firstly, to justify his business; secondly, to find a common language with an accountant; thirdly, the accountant expects the manager to encourage him, including financially.

The chief accountant knows the manager's ability to pay for his work. It is incorrect to require him to perform the most difficult work to minimize taxes without a corresponding increase in his salary, which is how some managers try to save money.

It must also be remembered that an experienced qualified chief accountant has a developed sense of self-esteem and is often ready to take lower paid but more interesting jobs in a company with a favorable psychological climate.

The reduction of personnel at a crisis enterprise should proceed according to the principle of “voluntariness” in order to avoid paying the laid-off workers the so-called “severance benefits”, i.e. additional financial costs associated with the implementation of social guarantees reduced staff.

The main direction of such a “voluntary” reduction is the use of the mechanism of part-time employment of an employee: a shorter working day or a shorter working week, unpaid administrative leave or partially paid, taking into account the skill level of a particular employee.

An additional organizational measure to implement planned reductions in the number of industrial and production personnel or improve the efficiency of a specialist, professional manager(head) of the enterprise is the mechanism of individual contracting. At a crisis enterprise, it is necessary to start an organization for the recontracting of personnel. Within three months, contracts must be re-signed, taking into account the specifics of the crisis at the enterprise.

The main requirements for a contract in a crisis enterprise are as follows:

1. Exception from the practice of long-term contracts. Now in the Russian Federation, the average contract period is about 3 years, the maximum period is 5 years.

2. First of all, contracts are concluded with highly qualified employees who are not subject to reduction and transfer to a part-time work week, regardless of the results of the enterprise's activities (elite personnel).

3. Then contracts are concluded with employees who are not subject to reduction in the stable financial condition of the enterprise.

The individual contract should clearly define the following options for the employer:

the possibility of using the mechanism of incomplete loading of the working week;

transfer of an employee to another place of work, for example, from one workshop to another, in the same specialty without the consent of the trade union;

exclusion from the contract of any additional obligations on the part of the administration, primarily social benefits, with the exception of those established by the current labor legislation.

Additional employment contracts may be concluded with elite workers for the performance of any additional work (maybe even “fictitious”) in order to provide the possibility of additional payment for their work as a motivation to continue working at a crisis enterprise.

The main causes of a crisis situation in the enterprise

The crisis of an enterprise is caused by a discrepancy between its financial and economic parameters and the parameters environment. Many different factors lie at the root causes of the outbreak of the crisis. These factors can be divided into two main groups:

External (not dependent on the activities of the enterprise);

Internal (depending on the activities of the enterprise).

The external factors of the crisis can be subdivided into:

Socio-economic factors of the overall development of the country

Rising inflation;

Instability of the taxation system;

Regulatory instability legislation;

Reducing the level of real incomes of the population;

Rising unemployment.

Market factors

Reducing the capacity of the domestic market;

Strengthening monopoly in the market;

Forex market instability;

Growth in the supply of substitute goods.

Other external factors

Political instability

Natural disasters

Deterioration of the crime situation

Internal factors of the crisis:

managerial

high level of commercial risk;

insufficient knowledge conjuncture market;

inefficient financial management

poor management of production costs;

lack of flexibility in management;

insufficient quality accounting and reporting system

Production

Insecurity of the unity of the enterprise as a property complex;

Obsolete and worn out major USD - CAD;

Low labor efficiency;

High energy consumption;

Congestion with objects of the social sphere.

Market

Low competitiveness of products;

Dependence on a limited circle of suppliers and buyers.

Of course, all of the above factors can underlie the crisis of the enterprise, but management factors have a greater impact on the state of the enterprise. So, for example, weak financial and production management at Russian enterprises led to the fact that, according to the data of the Interdepartmental Balance Commission, which conducted a study of the financial condition of Russian enterprises, it was revealed that a specific situation was created, unknown to world civilization, based on three factors. The first is the low level of the monetary component in the calculations. Money hardly make up a third in all calculations, the rest are held in non-monetary form. The second factor is the extreme burden of debt. Volume debts Russian enterprises approached the volume of their annual revenue. This means that the average settlement time for debts- more than a year. World civilization such a debt burden is unknown. The third factor - a specific circumstance that complements this unfavorable picture - is the low efficiency of labor.

It is the inefficiency of management that should be attributed to the most typical problem for modern enterprises, which impedes their effective functioning in the current conditions. market relations. This problem is due to the following factors:

Lack of strategy in the activities of the enterprise and focus on short-term results to the detriment of medium and long-term;

Low qualification and inexperience of managers;

The low level of responsibility of enterprise managers to the owners for the consequences of decisions made, for the safety and effective use property of the enterprise, as well as for the financial and economic results of its activities.

The struggle of enterprises for survival in crisis conditions will require the interconnection of organizational, legal, financial and managerial aspects.