GOALS AND OBJECTIVES OF STUDYING THE DISCIPLINE

The main objectives of the discipline are to give students theoretical knowledge in the field of anti-crisis management in small enterprises, to form practical skills in relation to anti-crisis measures, which allow to ensure the balance of the capabilities of a small enterprise under the influence of the internal and external environment. To teach methods of practical solutions to bring a small business out of a crisis situation.

The objectives of the discipline are to teach students:

The use of an analytical approach to solving management problems at a crisis small business enterprise based on a systematic approach to private and socio-economic problems;

Practical solution of economic and organizational problems in diagnosing insolvent small businesses and bringing the latter out of the crisis.

REQUIREMENTS FOR THE LEVEL OF MASTERING THE CONTENT OF THE DISCIPLINE

As a result of studying the discipline "Principles of anti-crisis management in small enterprises" the student must:

Legal regulation of economic activity and anti-crisis management of small businesses.

To carry out the selection of information for the analysis of the problems of a small enterprise and its financial condition;

Find ways of transition from crisis situations to stable activities of the company, taking into account external and internal factors of influence;

Use and apply the legal framework, in particular civil law, insolvency (bankruptcy) law, arbitration procedural law.

Get skills:

Definitions of crisis phenomena in the activities of the organization;

Analysis of the financial condition of the enterprise;

Reformation of business entities in the framework of bankruptcy procedures in Russia;

Diagnostics as a process that is carried out in time and space;

Application of procedures in relation to the insolvency of the enterprise: supervision, financial recovery, external management, bankruptcy proceedings, settlement agreement, formation of an anti-crisis program, assessment of the solvency of the enterprise;

Application of normative acts that are the legislative basis of the bankruptcy procedure.

TYPES OF EDUCATIONAL WORK. EDUCATIONAL AND THEMATIC CARD OF THE DISCIPLINE

THEORETICAL LESSONS

Topic 1. Subject, tasks and content of the discipline.

The subject and main content of the discipline "Principles of anti-crisis management in small enterprises", its place and role in the training of modern economists and managers. Tasks and structure of the studied course. Requirements and guidelines for the study of the course.

Seminar session:

Issues for discussion:

1. The value of anti-crisis management in the activities of a modern manager of the service sector.

2. Professional skills and personal qualities of an anti-crisis manager.

3. Review of special and periodical literature, Internet resources in the field of anti-crisis management.

Literature:

3. Popov, R. A. Anti-crisis management: textbook / R. A. Popov. - M .: Higher school, 2003.

Topic 2 Crisis phenomena in a market economy, a historical digression.

Review and comparative analysis of Russian and foreign insolvency regulation systems in a market economy. Historical excursion. Tasks of modern Russian legislation on bankruptcy. Bankruptcy as an instrument of market regulation of the economy. The Constitution of the Russian Federation on the rights and obligations of economic entities.

Seminar session:

Issues for discussion:

1. Retrospective analysis of the development of anti-crisis management.

2. Regulatory framework for the bankruptcy of an enterprise.

3. Using bankruptcy to implement the market laws of the modern economy.

Literature:

3. Yun, G. B. Dictionary of anti-crisis management / G. B. Yun, G. K. Tal. - M .: Delo, 2004.

Topic 3. Basic economic concepts used in anti-crisis management and bankruptcy of small businesses.

The concept of "small business". Effective small business management. Crisis management. Insolvency. Factors of occurrence of the crisis state of the enterprise. Signs of bankruptcy. Debtor. Lenders. Economic conjuncture. Forecasting insolvency. Economic risks. Business plan for the financial recovery of a small business.

Seminar session:

Issues for discussion:

1. Reasons for the unfavorable financial condition of enterprises.

2. Indicators of liquidity and solvency of the enterprise.

3. Internal reserves of the enterprise.

Literature:

1. Popov, R. A. Anti-crisis management: textbook / R. A. Popov. - M .: Higher school, 2003.

Topic 4. Economic indicators and analysis of the financial and economic activities of a small enterprise.

Enterprise assets, fixed and current assets. Profit, loss, profitability. Enterprise capital. indicators of insolvency. Unsatisfactory balance structure. Analysis of the balance sheet and results of financial and economic activities of a small enterprise. Indicators of profitability, liquidity, provision with own funds. Coefficients of recovery and loss of solvency. Simplified accounting system for a small business.

Seminar session:

Issues for discussion:

1. The structure of the capital of the enterprise.

2. The main signs of insolvency of the enterprise.

3. Criteria for recognizing the structure of the balance sheet as unsatisfactory.

4. Methods for analyzing the balance of financial and economic activities of the enterprise.

5. Key indicators of financial and economic activity of the enterprise.

Literature:

1. Anti-crisis management: textbook. allowance / ed. G. K. Tal. - M. : INFRA-M, 2004.

2. Bogomolov, V. A. Anti-crisis regulation of the economy: textbook. allowance / V. A. Bogomolov. - M. : UNITI-DANA, 2003.

Topic 5. bankruptcy procedures.

Financial recovery. bankruptcy procedures. Features of bankruptcy of certain categories of debtors: credit, insurance organizations, participants in the securities market, city-forming enterprises, strategic enterprises, subjects of natural monopolies, citizens, peasant (farm) enterprises, liquidated debtor, absent debtor.

Seminar session:

Issues for discussion:

2. Observation.

3. External control.

4. Bankruptcy proceedings.

5. The concept of a settlement agreement.

Literature:

1. Malyavina, A. V. Leasing and anti-crisis management / A. V. Malyavina. - M .: Exam, 2002.

2. Fundamentals of anti-crisis management of the enterprise: textbook. allowance / ed. N. N. Kozhevnikova. - M. : Academy, 2005.

3. Fomin, Ya. A. Diagnostics of the crisis state of the enterprise: textbook / Ya. A. Fomin. - M. : UNITI-DANA, 2003.

Topic 6. Planning as a tool for anti-crisis management of small businesses.

Strategic and tactical plans in the system of anti-crisis management of a small business. Anti-crisis program. Anti-crisis investment policy. Financial recovery of the enterprise. Evaluation of business plans.

Seminar session:

Issues for discussion:

1. Methodology for developing an anti-crisis program for a small business.

2. Activation of investment activity of a small enterprise.

3. Use of internal reserves of the enterprise.

4. Economic efficiency of business projects.

Literature:

1. Anti-crisis management: textbook. allowance / ed. G. K. Tal. - M. : INFRA-M, 2004.

2. Bogomolov, V. A. Anti-crisis regulation of the economy: textbook. allowance / V. A. Bogomolov. - M. : UNITI-DANA, 2003.

Topic 7. Features of economic activity in the anti-crisis management of a small business and responsibility for illegal actions.

Civil law on the fulfillment of obligations. Ensuring the fulfillment of obligations. Responsibility for violation of obligations. Features of the conclusion of contracts in anti-crisis management. The procedure for termination of contracts and termination of obligations. Criminal and Administrative legislation on liability for illegal actions in bankruptcy. Fictitious and deliberate bankruptcy.

Seminar session:

Issues for discussion:

1. Implementation of the requirements of the enterprise for the fulfillment of obligations.

2. Legal consequences of default.

3. Contractual relations in the course of anti-crisis management.

4. Termination of contractual relations.

Literature:

2. Tal, G. K. Arbitration management of the enterprise: practice. allowance / G. K. Tal, G. B. Yun, G. A. Gordienko. - M .: Delo, 2000.

3. Fomin, Ya. A. Diagnostics of the crisis state of the enterprise: textbook / Ya. A. Fomin. - M. : UNITI-DANA, 2003.

Topic 8. Human potential is a decisive prerequisite for overcoming a crisis situation.

Diagnostics of the personnel potential of a crisis enterprise. An anti-crisis model for the development and use of human resources (focus on a highly skilled and proactive workforce, continuous expansion of knowledge and advanced training, flexible work organization, delegation of responsibility from top to bottom, partnerships between production participants). HR consulting.

Seminar session:

Issues for discussion:

1. Ways of using the personnel of the enterprise to overcome the crisis.

2. Development and use of human resources in the long term.

3. The use of personnel consulting in anti-crisis management of a small business.

Literature:

1. Anti-crisis management: textbook. allowance / ed. G. K. Tal. - M. : INFRA-M, 2004.

3. Tal, G. K. Arbitration management of the enterprise: pract. allowance / G. K. Tal, G. B. Yun, G. A. Gordienko. - M .: Delo, 2000.

Topic 9. The practice of applying bankruptcy law.

A review of examples of the complex use of the legislation of the Russian Federation in the bankruptcy of enterprises. Bankruptcy warning. Causes of bankruptcy of enterprises. Express diagnostics of the financial condition. Measures for the financial recovery of enterprises. Restructuring of assets and reorganization of enterprises. Liquidation of the enterprise.

Seminar session:

Issues for discussion:

1. The use of liquidity and solvency indicators for express diagnostics of the financial condition of a small enterprise.

2. The practice of applying bankruptcy procedures for enterprises.

3. The practice of financial recovery of a small business.

4. Possible consequences of bankruptcy of enterprises.

Literature:

1. Fundamentals of anti-crisis management of the enterprise: textbook. allowance / ed. N. N. Kozhevnikova. - M. : Academy, 2005.

2. Fomin, Ya. A. Diagnostics of the crisis state of the enterprise: textbook / Ya. A. Fomin. - M. : UNITI-DANA, 2003.

3. Yun, G. B. Dictionary of anti-crisis management / G. B. Yun, G. K. Tal. - M .: Delo, 2004.

ORGANIZATION OF STUDENT'S INDEPENDENT WORK

Independent work of students in the discipline includes:

─ independent study of the theoretical sections of the discipline on the instructions of the lecturer;

─ repetition and in-depth study of lecture material;

─ preparation for seminars;

─ performance of control work;

- Exam preparation.

TOPICS OF CONTROL WORKS

(for distance learning students)

1. The essence and content of anti-crisis management. The need and need for anti-crisis management.

2. The concept of a crisis, a crisis situation.

3. The main factors in the emergence of crisis situations in enterprises. The main directions and measures to prevent crisis situations.

4. Mechanisms of anti-crisis management.

5. Quantitative and qualitative indicators of the potential collapse of the enterprise.

6. Problems of liquidity and solvency and ways to minimize them at the enterprise.

7. Bankruptcy system. Objectives principles of its functioning.

8. Sanitation of enterprises.

9. Restructuring the national economy in accordance with the market demand of the population.

10. Financial market and enterprise funds.

11. Price of capital and capital structure management.

12. Policy for attracting borrowed capital.

13. Time factor in financial management.

14. Accounting for risk factors.

15. Investment policy in anti-crisis management.

16. Investment decisions.

17. The concept and purpose of management accounting.

18. Accounting for the dynamics of costs and income of the enterprise as the basis for the formation of management decisions in crisis production. Interaction with trade unions in the processes of anti-crisis management.

19. Classification of management accounting systems.

20. Anti-crisis program.

21. The main task and the main content of the anti-crisis program of the enterprise.

22. Anti-crisis program of the enterprise as the basis for the development and implementation of its business plan.

23. Business plan: concept and content.

24. Diagnostics of the personnel potential of a crisis enterprise.

25. A new model for the development and use of human resources.

26. Personnel consulting.

FORMS AND TYPES OF KNOWLEDGE CONTROL

1. Current control:

─ survey at seminars;

─ performance of control tasks;

─ protection of control work;

─ frontier control.

2. Intermediate certification - test-examination session:

─ the exam is conducted in oral or written form, subject to the fulfillment of all forms of current control and in accordance with the curriculum.

3. Control of residual knowledge of students (tests).

LIST OF QUESTIONS FOR PREPARATION FOR THE EXAM

1. The concept of “bankruptcy estate”.

2. The procedure for filing a creditor's claim during bankruptcy proceedings.

3. Goals and objectives of forecasting the economic situation.

4. The concept of controlling in anti-crisis management.

5. Factors affecting the efficiency of a small business.

6. The concept of intangible assets.

7. The order of satisfaction of creditors' claims in bankruptcy proceedings.

8. Reasons for the financial insolvency of the enterprise.

9. Enterprise assets constituting the bankruptcy estate.

10. The essence and content of the concept of "crisis management".

11. The essence and content of the concept of "anti-crisis regulation"

12. The main tasks of the Federal Service of Russia for the financial rehabilitation of bankruptcy.

13. The main subsystems of anti-crisis management of the enterprise.

14. Describe bankruptcy as an inevitable phenomenon of the modern market.

15. Communication of risk and profit for understanding the nature of entrepreneurship.

16. Possible reasons for the financial insolvency of the enterprise.

17. Tactical measures to overcome the crisis.

18. Strategic measures to overcome the crisis.

19. External (exogenous) factors of financial insolvency of the enterprise.

20. Internal (endogenous) factors of financial insolvency of the enterprise.

21. Factors determining the need for state anti-crisis regulation.

22. Two possible types of reaction of the enterprise to its crisis or pre-crisis state.

23. Communication of life cycle stages, crisis situations and bankruptcy situations.

24. Systems of bankruptcy of enterprises.

25. Types of bankruptcies.

26. World experience in bankruptcy proceedings.

27. Indicators that are the basis for recognizing the structure of the enterprise's balance sheet as unsatisfactory.

28. The purpose of opening at the enterprise "bankruptcy proceedings".

29. Procedures aimed at restoring solvency.

30. The meaning of the rehabilitation of the enterprise.

31. Basic concepts and conditions of bankruptcy.

32. Differences of the mode of external control from the normal mode of operation of the enterprise.

33. Measures applied to insolvent enterprises.

34. Analysis of the financial condition of the enterprise and its goals.

35. Ways out of the unsatisfactory financial condition of the enterprise.

36. Purposes in the appointment of arbitration and bankruptcy trustees.

37. The concept of reengineering.

38. Differences between improvement and reengineering.

39. Mission of the enterprise.

40. Possible motivations of the enterprise.

41. Enterprise strategies.

42. The essence of the strategic planning process.

43. Tasks and purpose of controlling.

44. Controlling tools.

45. The procedure for hiring with a trial period.

46. ​​Types of employment contract.

47. Duration of a fixed-term employment contract.

48. The rules applied by the arbitration manager when terminating an employment contract with a reduction in staff.

49. Features of labor regulation in organizations subject to liquidation procedures.

50. Explain the terms "hierarchy", "priority".

51. Describe scales for assessing the priority of factors.

52. Define a business plan.

53. Name the types of business plans.

54. The structure of the business plan.

55. The concept of a business plan.

56. The reasons causing the need to assess the market value of the capital of the enterprise.

57. Differences between market and investment value.

58. On what principles is the market approach to the valuation of enterprises based?

59. On what principles is the income approach to the valuation of enterprises based?

60. How is the analysis and segmentation of the market.

61. Types of potential markets.

62. Characteristics of real estate that generates income.

63. Purposes of real estate appraisal.

64. Features of the real estate market.

65. Scope and essence of costly, market and income approaches.

66. Subject of business valuation.

67. The concept of a business line.

68. Advantages and disadvantages of the market approach to the valuation of enterprises.

69. Appraisal methods applicable in case of enterprise restructuring.

EDUCATIONAL AND METHODOLOGICAL SUPPORT OF THE DISCIPLINE

Regulatory:

1. Civil Code of the Russian Federation: at 3 o'clock - M .: Omega-L, 2005.

Main:

1. Anti-crisis management: textbook. allowance / ed. G. K. Tal. - M. : INFRA-M, 2004.

2. Bogomolov, V. A. Anti-crisis regulation of the economy: textbook. allowance / V. A. Bogomolov. - M. : UNITI-DANA, 2003.

3. Fundamentals of anti-crisis management of the enterprise: textbook. allowance / ed. N. N. Kozhevnikova. - M. : Academy, 2005.

4. Fomin, Ya. A. Diagnostics of the crisis state of the enterprise: textbook / Ya. A. Fomin. - M. : UNITI-DANA, 2003.

Additional:

1. Malyavina, A. V. Leasing and anti-crisis management / A. V. Malyavina. - M .: Exam, 2002.

2. Popov, R. A. Anti-crisis management: textbook / R. A. Popov. - M .: Higher school, 2003.

3. Tal, G. K. Arbitration management of the enterprise: pract. allowance / G. K. Tal, G. B. Yun, G. A. Gordienko. - M .: Delo, 2000.

4. Yun, G. B. Dictionary of anti-crisis management / G. B. Yun, G. K. Tal. - M .: Delo, 2004.

Compiled by: Ph.D., Assoc. Department of "Entrepreneurship and management of housing and communal services" V.P. Krepyakov.

Reviewer: Doctor of Economics, prof. Department of "Entrepreneurship and management of housing and communal services" G.A. Gordienko.

Relevance of the research topic. Reforming the Russian economy during the transition to market relations put forward the task of forming anti-crisis management. The importance of its use is due to the crisis state of production in all sectors of the national economy: about half of the industrial enterprises in the country are insolvent, do not have working capital to support the production process, and fixed assets are obsolete and worn out by more than 75%. Their reconstruction requires huge capital expenditures and investments. State regulation of market transformations in the context of a deep crisis should take a leading place in the anti-crisis management of commercial firms. Improving the theory and practice of anti-crisis management will lead to a certain strategy, the initiative of business leaders, the introduction of the institution of bankruptcy and the activities of arbitration managers, increasing control over the implementation of the law and increasing the efficiency of the country's economic development, timely assessment of the crisis state, identifying risks and improving the efficiency of entrepreneurial activity.

Reforming the insolvency of enterprises in a competitive environment is a complex process of developing and implementing a set of measures of an economic, legal and technological nature, new management methods, reforming insolvent enterprises, and conducting anti-crisis procedures dictated by the market. This largely depends on the creation of economic and legal conditions, intelligence, knowledge and skills of an anti-crisis manager, the development of non-standard methods and techniques for improving management, financial recovery in emergency economic conditions.

Research objectives:

- to consider the features of enterprise management in a crisis;

- to explore the essence of anti-crisis management and the features of choosing a company strategy in modern conditions;

– consider the mechanism of business planning in the context of anti-crisis management.

The theoretical basis of the study is the work of such authors as Alekseeva M.M., Birman G., Gribalev N.P., Zel A., Zharkovskaya E.P., Tal G.K., Minaeva E.S. and etc.

1.1. The occurrence of crises in the organization

An organization is a relatively separate structural link in the overall economic system. The criteria for such isolation are economic independence, organizational integrity (the existence of an internal and external environment), the presence of specialized information structures, the possibility of highlighting the overall result of work for the organization.

An individual firm, enterprise, joint-stock company, bank, company (insurance, tourism, etc.), as well as structural units of the public administration system, can be considered as an organization.

The following questions are very important in solving problems of management: in what periods of development of an organization can a crisis arise in it and develop; to what extent the danger of a crisis is determined by the risky change of the organization itself and how this can be connected with the development of the economic environment in which the organization in question operates.

Practice shows that crises reflect their own rhythms of development of each individual organization, sometimes not coinciding with the rhythms of social development or the development of other organizations. Each organization has its own development potential and the conditions for its implementation, while it is subject to the laws of the cyclical development of the entire socio-economic system. Therefore, the organization is constantly affected by both external factors, determined by the impact of the general cycles of the economy, and internal, depending on their own cycles and crisis development. one

External factors characterize the economic environment in which the organization operates and on which it cannot but depend. If the economy is in a state of systemic crisis, this affects the functioning of an individual organization, and for each in different ways. It all depends on the type of ownership of the organization, the type of its activities and on the economic and professional potential. At the same time, it should be borne in mind that each organization reacts differently to the ratio of internal and external factors affecting its state. So, when a systemic crisis occurs, a number of organizations are instantly destroyed, others resist crisis phenomena with all their might, others find different opportunities to use the influence of external factors for their own benefit, perhaps temporarily, in the chaos of general crisis phenomena. one

This can be explained by many reasons, among which there are also anti-crisis potential, professional management, increased economic activity, but at the same time, coincidence of circumstances and successful risky decisions cannot be discounted.

However, a situation is also possible in which, even with a very favorable external economic situation, the organization enters into a deep crisis. In this case, the reasons, most likely, may be internal factors of development - such as aging technology, inefficient organization of work, miscalculations in economic strategy, mistakes in making economic decisions, business and socio-psychological conflicts, low professionalism of personnel, unsuccessful marketing, and many other. 2

In order to be able to launch anti-crisis management programs in a timely manner, it is necessary to distinguish between the factors, symptoms and causes of a crisis.

Symptoms are manifested in indicators and, which is very important, in the trends in their change, reflecting the functioning and development of the organization. Thus, the analysis of indicators of labor productivity, performance efficiency, capital productivity, energy-to-weight ratio of production, financial condition, or such as staff turnover, discipline, job satisfaction, conflict, etc., can characterize the position of a production organization regarding the onset of a crisis.

In this case, the value and dynamics of indicators can be evaluated both relative to the established recommended value (tolerances for changes), and relative to their values ​​in successive periods of time.

A symptom of crisis development can be, for example, a discrepancy between indicators and regular ratios or a sharp decrease in indicators at certain time intervals. However, the symptoms of the deterioration of the organization do not always lead to its crisis. A symptom is only an external manifestation of the beginning of the "disease" of the organization, but the causes of its occurrence lead to the "disease" itself - the crisis. It is the causes that underlie the onset of symptoms, and then the factors indicating the onset of the crisis.

Thus, the stages of a crisis can be represented by the following chain: causes -> symptoms -> factors.

Crises should be assessed not only by their symptoms, but also by their causes and real factors.

The cause of the crisis is the events or phenomena that cause symptoms and then the factors of the crisis.

Crisis factor - an event or a fixed state of an object, or an established trend, indicating the onset of a crisis.

For example, in an organization, the reasons may be financial and economic miscalculations, the general state of the economy, low qualification of personnel, and shortcomings in the motivation system. The symptoms of a crisis are the appearance of the first signs of negative trends, the stability of these trends, business conflicts, the growth of financial problems, and others, and then the factors of the crisis will be a decrease in product quality, a violation of technological discipline, growth and large debts on loans, etc. 1

From the point of view of the impact on the organization, the causes of the crisis in it can be classified into external and internal. External determine the impact of the environment in which the organization exists, and the occurrence of internal causes depends on the situation in the organization itself. External causes are determined by the state of the economy, the activities of the state, the state of the industry to which the organization in question belongs, as well as the impact of the elements.

The problem of the emergence of crises in the organization should be approached from a systemic perspective. Any organization is an integral system, it consists of interconnected elements, parts, components, etc. At the same time, the development of an organization, even with its quantitative growth, does not change the general characteristics of its integrity, unless, of course, its destruction occurs.

The system in the course of its life activity can be either in a stable or in an unstable state.

Distinguish between static and dynamic stability. Factors affecting the stability of the system can be external and internal. If stability is mainly dictated by external factors, then it is customary to call it external, if internal factors, then internal.

Under the conditions of centralized management of the economy, the stability of production and economic structures was achieved, as a rule, due to the influence of external control decisions, i.e., any or almost any destabilization processes were extinguished from the outside. Moreover, the mechanisms for bringing the system to a stable or quasi-stable state could be very different: these were additional economic support, and the replacement of the director, and the adjustment of plans, and the administrative reorganization of production, etc. In this case, the sustainability of the organization's activities was achieved by management from the outside, and the crisis did not occur. . one

This does not mean that the problem of sustainability did not exist. It simply moved to the industry, regional and state levels and was always decided from above.

All earlier reforms concerned, first of all, higher levels, i.e., state (regional) and sectoral ones. It suffices to cite the facts of the organization of economic councils, the amalgamation (disaggregation) of ministries, the introduction of general management schemes. Currently, in a competitive environment, the problem of organizational stability is faced by every organization.

So, in order to recognize the crisis, it is necessary to detect symptoms in a timely manner, identify factors that indicate the possibility of a crisis, and identify its causes. The means of detecting the possibility of a crisis situation in an organization are intuition and experience, analysis and diagnostics of the state. They should be applied at all stages of the organization's existence, because a situation is possible in which it can enter into a deep crisis at the peak of its development or in a very favorable external economic environment. one

1.2. Principles of anti-crisis financial management of an organization

From the standpoint of financial management, the possible onset of bankruptcy is a crisis state of the enterprise, in which it is unable to finance its economic activities.

The anti-crisis financial management system is based on certain principles that should be considered in detail.

Constant readiness for a possible violation of the financial balance of the organization. The financial balance of the organization is very changeable in dynamics. Its change at any stage of the economic development of the enterprise is determined by the reaction to changes in the external and internal conditions of its economic activity. A number of these conditions enhance the competitive position and market value of the organization. Others, on the contrary, cause crisis phenomena in its financial development. The objectivity of the manifestation of these conditions in dynamics determines the need for constant readiness of financial managers for a possible violation of the financial balance of the organization at any stage of its economic development.

Early diagnosis of crisis phenomena in the financial activities of the organization in order to use the possibilities of their neutralization in a timely manner.

Differentiation of indicators of crisis phenomena according to the degree of their danger for the financial development of the enterprise. Financial management uses an arsenal of indicators of its crisis development in the process of diagnosing the bankruptcy of an organization. These indicators capture various aspects of the financial activity of the organization, the nature of which is ambiguous from the point of view of generating the threat of bankruptcy. In this regard, in the process of anti-crisis management of the organization, it is necessary, when developing measures to restore the financial balance, to take into account the indicators of crisis phenomena according to the degree of their danger to the financial development of the organization.

The urgency of responding to individual crisis phenomena in the financial development of the organization. Each emerging crisis phenomenon not only tends to expand with each new business cycle of the organization, but also gives rise to new accompanying financial crisis phenomena. Therefore, the sooner anti-crisis mechanisms are activated for each diagnosed crisis phenomenon, the more opportunities the organization will have to restore the disturbed financial balance. Management at this stage can be aimed at the implementation of three fundamental goals that are adequate to the scale of the crisis state of organization 1:

– elimination of insolvency of the organization;

– restoration of the financial stability of the organization (ensuring its financial balance in the short term);

- changing the financial strategy in order to ensure sustainable economic growth of the organization (achieving its financial balance in the long term), self-financing.

The adequacy of the organization'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 associated with financial costs or losses caused by a reduction in the volume of operational production activities, suspension of the implementation of investment projects, etc. be appropriate for this level. Otherwise, either the expected effect will not be achieved (if the mechanisms are insufficient), or the organization will incur unreasonably high costs (if the mechanism is excessive for a given level of bankruptcy threat).

Full implementation of the internal possibilities of the organization's exit from the financial crisis. In the fight against the threat of bankruptcy, especially in the early stages of its diagnosis, the organization should rely solely on internal financial capabilities. Experience shows that with normal marketing positions of the organization, the threat of bankruptcy can be completely neutralized by the internal mechanisms of anti-crisis financial management and within the financial capabilities of the organization. Only in this case, the organization can avoid painful reorganization procedures for it.

The choice of effective forms of reorganization of the organization. If the scale of the crisis financial condition of the enterprise does not allow to get out of it through the use of internal mechanisms and financial reserves, the organization is forced to resort to external assistance, which usually takes the form of its sanitation. Reorganization of the organization can be carried out both before and during the bankruptcy proceedings.

In the general case, the policy of anti-crisis financial management is to develop a system of methods for preliminary diagnosis of the threat of bankruptcy and the "switching on" of the mechanisms for the financial recovery of the organization, ensuring its exit from the crisis.

1.3. The essence of crisis management and the choice of a company's strategy in modern conditions

The axiom of entrepreneurial activity is that for each project of an enterprise, a serious business plan must be developed, taking into account the prospects for the development of firms and the requirements of the market. It should be in the order of normal market activity with a combination of strategic and tactical elements of entrepreneurship financial support, cash flow management and finding optimal cost and income solutions and securing profits. The essence of anti-crisis management of an enterprise is the ability of management to analyze and regulate the mechanism for planning and distributing profits. The main problematic issue in the crisis situation of the enterprise is financing. one

In the conditions of deepening crisis phenomena, anti-crisis management of an enterprise occupies a leading place in the system of state regulation of market relations at the federal, regional and local levels.

Overcoming the crisis and increasing the efficiency of production is possible by identifying the real owner of the assets of the enterprise, reforming insolvent enterprises and is a complex process of developing and implementing a set of measures of an economic, legal, organizational and technical nature. The application of New management methods and anti-crisis procedures is mandatory, as it is dictated by modern conditions.

Economic measures are the most effective, as they make it possible to prevent insolvency and bankruptcy with a timely analysis of the state of the enterprise and in the future to see the deepening economic crisis in a successfully operating enterprise. And this is possible thanks to the use of an internal control system, external audit, state financial control over the expenditure of funds, distribution of profits, deviations from business plan indicators, regulatory data, long-term planning and forecasting in the international capital market, goods, raw materials and services.

The crisis phenomenon can be caused by mistakes and unprofessional management. In addition, the crisis is strongly associated with risk. Its exclusion from the management decision will be an unexpected onset of the crisis, will create crisis situations.

Crises occur both in the process of functioning of the enterprise, and in the management of the development of the organization. They threaten viability. The reasons for the development of the crisis can be different: objective, subjective, natural, related to the level of scientific knowledge, imperfection of management, conflict of interests and market needs.

Therefore, depending on the cause of the crisis and anti-crisis management, the consequences of the crisis can lead to drastic changes: to bankruptcy, reorganization, or a soft, long-term and consistent exit of the enterprise to higher indicators. The possibilities of anti-crisis management depend on the goal, the art of managing leaders, the nature, motivation, responsibility, external assistance from state and municipal authorities, sometimes enthusiasm is decisive, although its effect is short-lived. It is impossible to exclude from the program of anti-crisis management national characteristics, cultural traditions, customs, as well as gross mistakes, non-contact of leaders, selfish goals and other motivations. one

According to the typology, crises can be partial, systemic, manageable, short-term and protracted, hidden and local, random and regular, artificial and natural. Their consequences can be devastating. From an economic point of view, the classification of risks is also diverse; these are frequent and speculative risks. Frequent risks are divided into natural, environmental, political, transport, property, industrial, trade and commercial.

The inability to manage crisis situations, untimely recognition of the causes and nature of the crisis and their consequences sometimes causes their protracted nature, turning them from latent (hidden) into overt crises.

The characteristics of the criteria for the economic crisis of an enterprise include the real and the upcoming one. The real crisis is considered as determining the assessment of the situation, the choice and development of successful management decisions. But the danger of a crisis always exists, even when it does not exist in reality. It is important to know the signs of the onset of crises and assess the possibilities for their resolution. If overcoming the crisis is a controlled process, then the success of management depends on the timely recognition of the signs of the offensive phases and the stages of objective development. Monitoring of anti-crisis development allows the management system to control processes, track trends according to certain criteria. An important role in anti-crisis management belongs to the state. Differentiating crises by typology, scale, problems, severity, area of ​​development and possible consequences, state management organizations highlight the causes and possible consequences of global signs that can destroy sectors of the national economy. For example, the management of the Aeroflot company decided to replace the fleet with foreign-made aircraft - Boeing and others. The company's management explained its managerial decision by great competitiveness, better quality characteristics, and the provision of preferential loans. However, the analysis showed the possibility of a crisis in the development of the country's aviation industry. The prediction of the crisis was revealed on the basis of a special analysis of situations and trends. The decrease in the efficiency of the production of aircraft, orders for them will lead to the decline of powerful factories, will create an acute crisis. The reduction in the production of domestic aircraft leads to a crisis. Therefore, contracts have recently been concluded for the supply of large batches of the latest aircraft, and a number of aircraft factories have received orders. This was one of the examples of painless resolution of the crisis, its exclusion due to foresight, confident and timely participation of the state in anti-crisis management. Therefore, the interests of the company and the country as a whole clashed here. For the company, its commercial interests are obvious, since it was profitable to purchase aircraft abroad on preferential terms, abandoning domestic equipment, although it is not inferior in quality to foreign ones. The development of the crisis reveals the imperfection of management, lack of knowledge and the level of human development, the use of natural disasters, destruction in political and socio-economic crises.

In 90% of cases, the failures of small commercial firms are associated with the inexperience of managers, the incompetence of managers, their abuse, ineffective management, making erroneous decisions and inability to adapt to market conditions. Even large firms are not immune from such failures. For example, the large company Hermes hired incompetent managers to the staff, which led to the bankruptcy of the company. The main reason for the failure of commercial firms is the crisis situations that are created in the market due to changes in the market conditions, as well as excessive production costs due to the use of outdated equipment, excessive management costs, marriage, irrational use of resources - all this leads to a decrease in competitiveness, the creation of risky venture capital firms that do not have time to respond to changing market requirements. Where no importance is attached to planning and forecasting the timing and volume of income, making payments, the enterprise turns out to be insolvent. A negative sign is a decrease in the amount of cash in the accounts of the enterprise. The sharp increase also points to the inefficiency of investment policy. This often starts with an increase in receivables. Sharply increasing debts of buyers and an increase in the terms of receivables can lead to bankruptcy. Anti-crisis management should take measures to change the policy of commercial credit to its customers, select those who are solvent and expand them, and provide additional income. one

The most positive signs of solvency is an increase in liquidity ratios. An increase in accounts payable, debts to employees for wages, taxes and other payments to the budget - this is a clear sign of the creation of insolvency with an increase in the debt of the resource supplier and creditors. For example, a company has received a loan and is not able to pay it off in a timely manner. At the same time, debt obligations increase even more due to penalties.

The main indicator of the coming crisis may be an increase in overhead costs and a decrease in profits, a decrease in sales. Future crises arise in successful enterprises. Their causes are difficult to predict. They largely depend on the marketing service and the low level of research work: product renewal, the introduction of promising technologies and new cheaper and better raw materials, the company's personnel policy and depend on the occurrence and occurrence of various risks. The classification of risks depends on the conditions and may vary within the goal. Current risks arise as a threat or danger of a loss today, a shortfall in profit due to a shortfall in income. The situation created in retrospect may turn out to be risky for the present reality. When there is a risky situation and the possibility of quantitatively and qualitatively determining the degree of probability of an adverse effect in the form of a flood, fire, earthquake, an erroneous decision of the head of a commercial company.

Always a risky situation is associated with statistical processes in the presence of uncertainty, the necessary choice of the optimal solution and the possibility of error, the probability of the chosen solutions or events.

But the probability of the expected result can be obtained on the basis of subjective assessments of the dynamic development of risks. These include financial risks, tax risks, innovation risks, R&D risks, investment risks for lost profits, loss of profits and risks of direct financial loss. Often, investment risks arise during the activities of firms, banks with securities, which are called portfolio risks and are divided depending on operations into diversified and systematic risks.

1.4. Specifics of anti-crisis planning

Anti-crisis planning (ACP) is a direction of planning, which is carried out as one of the functions of anti-crisis management.

Unlike intra-company planning (IFP) carried out within the framework of a “financially healthy” enterprise, the agro-industrial complex takes place in different phases of the enterprise crisis (unprofitability, unprofitability, insolvency) and within the framework of various pre-arbitration (pre-trial resolution) and arbitration procedures (supervision, financial recovery, external management, bankruptcy proceedings). There are other specific differences that need to be highlighted: these are the features of the automatic transmission system and mechanism.

The system of plans has a form (structure) and content. In a substantive aspect, the ACP system, unlike the WFP system, has a typical goal (not a mission) - “financial recovery of the enterprise”, to achieve which it is necessary to solve three typical tasks 1 :

1) elimination of insolvency;

2) restoration of financial stability;

3) settlement with creditors.

These precise guidelines (goal and objectives) determine the specifics of anti-crisis planning:

Clarity, specificity and purposefulness of the content of the entire system of plans.


The coincidence of the strategic and tactical concept (including the timing of implementation).


Focusing on financial, restructuring and marketing activities.


Inclusion of new “steps” or elements in the planning process, such as “Debt restructuring”, “Settlement with creditors”, “Program for the implementation of the Enterprise Financial Recovery Plan” (FOP plan).


Increasing the share of the FOP plan among other plans.


Complication of the interweaving and hierarchy of types of plans: “FOP Plan”, “External Management Plan”, “Business Plans”.


The relationship and subordination of the types of plans to the procedures for reorganization or liquidation of the debtor enterprise (according to the Federal Law "On Insolvency (Bankruptcy)" dated 10/26/2002).


The use of extreme methods for the implementation of plans, and hence the planning of extreme events.


The structural and content features of the ACP system are determined, on the one hand, by the internal and external conditions in which the debtor enterprise is located, and on the other hand, by the principles on which the anti-crisis planning process is based.


The specifics of the conditions under which the AKP takes place:


Short planning times (approximately one month, except in special circumstances).


Insufficiency of internal, especially financial resources.


The negative impact of external, especially market, factors on the entire ACP process, including the constant deterioration of the state of the enterprise at different stages of the planning process and the implementation of plans. The situation of the enterprise can be compared with a person who has fallen into a swamp, who sinks deeper and deeper every minute, and, consequently, all the parameters of his external and internal well-being change.


Hence the need to constantly monitor changes in the internal and external environment, make adjustments to the operational planning and implementation of anti-crisis measures.


The special role of control at all stages of planning: from within - by arbitration managers; outside by creditors.


Unfavorable socio-psychological climate at the enterprise, the possibility of falsifying the initial data and (or) sabotage of planned activities.


Accounting for the features of the crisis phase of the debtor enterprise and its predictive models.


The impact of changes in the Laws and Codes of the Russian Federation on the procedures of the AKU and the AKP (for example, the introduction of a new procedure "Financial recovery" - Chapter V of the new Federal Law "On insolvency (bankruptcy)" dated October 26, 2002, which should be equipped with planning and implementation mechanism ).


The system of anti-crisis plans, as well as the planning process, is based on certain principles, namely:

unity of goals and objectives of planning at all hierarchical levels:
Russian Federation, subjects of the Russian Federation, enterprises;


exact adherence to each letter of the Federal Law "On insolvency (bankruptcy)" dated 10/26/2002 No. 127 F-Z;


systemic, process, situational approach to planning anti-crisis measures and their implementation;


the principle of optimality and economic efficiency;


the principle of priority (ranking goals and objectives according to their importance);


the principle of variance (development of alternatives, their comparison, evaluation and selection of the best option);


the principle of social responsibility (before the team of the enterprise and society).

The specificity of the AKP lies in the extreme nature of the external and internal conditions of the functioning of the debtor organization, which dictate other planning principles that must be taken into account: risk - to the manager in the system of plans, in the process and procedures of anti-crisis planning.

2. BUSINESS PLANNING UNDER THE CONDITIONS OF ANTI-CRISIS MANAGEMENT

2.1. The essence and main provisions of the development of a business plan

Business planning of production and commercial activities is not only possible, but also vital for all organizational and legal forms of enterprises. The market does not suppress or deny planning in general, but only moves it mainly to the primary production link - enterprises and their associations. Even in the country as a whole, the area of ​​necessary planning is not completely replaced by the invisible regulating hand of the market. Both in the West and in the East, states determine their economic development strategies, global environmental problems, major social and scientific and technical programs, the distribution of the country's budget, defense, etc. At the level of enterprises, not only strategic (long-term) self-planning is carried out, but also detailed development operational (current) plans for each department and even workplace. The calendar plans (monthly, ten-day, quarterly, semi-annual) specify in detail the goals and objectives set by the long-term and medium-term plan. Production schedules include information about orders, their availability of material resources, the degree of utilization of production capacities and their use, taking into account the timing of each order. They also provide for expenses for the reconstruction of existing facilities, replacement of equipment, training of employees, etc. In market conditions, stable enterprises widely use the advantages of planning in competition.

First of all, when substantiating the provisions of the business plan, it is advisable:

focus on issues that may be of interest to those to whom they are addressed - employees of the enterprise, partners or other external consumers;


present the essence of the project in the most accessible form at the very beginning of the business plan;


justify all calculations and indicators in such a way that they are real and reliable, without exaggeration and embellishment of the economic results of the project.


The business plan begins with a title page, which usually indicates 1:


name of the project, for example, “business plan for creating a wallpaper manufacturing enterprise”;


place of preparation of the plan;


names and addresses of founders;


the purpose of the business plan and its users.


The title page is followed by a table of contents - the wording of the sections of the plan, indicating the pages and highlighting the most important points in accordance with the characteristics of a particular project.


The confidentiality memorandum is drawn up in order to warn all persons about the non-disclosure of the information contained in the plan and its use solely in the interests of the company that submitted the project.


Summary - a summary of the main provisions of the proposed plan, including the following fundamental data: ideas, goals and essence of the project; features of the offered goods (services, works) and their advantages in comparison with similar products of competitors; strategies and tactics for achieving the set goals; qualification of personnel and especially leading managers; forecast of demand, sales of goods (services, works) and the amount of revenue in the coming period (month, quarter, year, etc.); the planned cost of production and the need for financing; expected net profit, level of profitability and payback period; the main success factors are a description of the ways of action and activities.


Description of the industry - analysis of the current state and prospects for the development of the selected business industry, including a description of: its raw material base; segment (niche) of the market and the share of the enterprise on it; potential customers and their opportunities; regional structure of production; fixed assets and their structure; investment conditions.


Analysis of the investment attractiveness of the business sector consists of three stages 1: multivariate analysis of the level of intensity of industry competitiveness; determination of the stage of development of the chosen industry; direct analysis of the investment attractiveness of the industry.


When choosing a business area and industry, information about their position in the global division of labor and on the international market, export opportunities, as well as production and technical ties with other sectors of the economy for which the products of this industry may be of interest (Fig. 1) are useful.


In any country, there are prohibited areas of business (smuggling, pornography, etc.), as well as activities that are the subject of state monopoly (weapons, pesticides, drugs, etc.).


For many entrepreneurs, there are also economic restrictions on penetration into a particular industry: a high level of initial capital; long payback period of invested funds; uncertainty in achieving profit (education, etc.).


It is also necessary to take into account the current conjuncture, since entrepreneurial activity is subject to cyclicality: prosperity, stagnation, decline.


In addition, economic situations differ not only in time, but also in space - by districts and regions. It is more difficult to penetrate into a monopolized industry than into a competitive one. An entrepreneur selects a field of activity from four main types of business (table 1).





Rice. 1. - The main factors in choosing the field of entrepreneurial activity


Table 1


Brief description of the main types of business


Business type	Main functions	Organizational forms
Industrial	Production of goods, works, provision of services	Commercial organizations (enterprises, firms, companies)
Commercial	Purchase and sale of goods and services	Trade organizations, commodity exchanges
Financial	Purchase and sale of currency, securities, investment	Banks, stock exchanges, financial companies, trust and other organizations
Intermediary	Provision of services	Commercial organizations
Insurance	Insurance and reinsurance	Insurance companies




For success in business, it is important not only to correctly define the market for yourself, but also to find your own, often very narrow area, a place in it that is not yet occupied or insufficiently used by competitors - a “niche” of the market, i.e. a limited scope of entrepreneurial activity, focused on a specific consumer and allowing a businessman to realize his potential in the most efficient way. The search for a “niche” in the market is like a search for free space, a vacuum that needs to be filled as soon as possible. In essence, the “niche” of the market is a combination of urgent and fully conscious needs and problems of society with somewhat not quite conscious, non-traditional forms, ways, methods of solving and satisfying them 1 .


2.2. Features of a business plan in a crisis management


A business plan is drawn up in order to justify and make decisions on restoring the full solvency of the organization, its financial stability and efficient operation in the long term.


The main objectives of the business plan of the organization are 2:


- determination of short-term and long-term goals of the organization;


- development of specific areas of production and economic activities of the organization in accordance with the needs of the market and the possibility of obtaining the necessary financial resources;


- development of a set of procedures to improve production, financial potential (financial policy), management, supply and marketing systems;


– conducting an inventory of property and determining the composition of free assets for their subsequent sale;


– substantiation of the application for financial assistance;


- justification for changing the production orientation of the organization and the release of new types of products that are more profitable for the organization;


- justification, if necessary, of the reorganization of a legal entity (separation, accession, spin-off, etc.);


- development of a plan of specific measures for the financial recovery of the organization, the timing of their implementation;


– development of an action plan for the restructuring of accounts payable and receivable.


The main sections of the business plan and their content 1:


1. Description of the organization, its characteristics. The results of the analysis of the financial condition of the organization. Causes of financial instability of the organization.

Products and services - types of products, volume, consumer properties, the possibilities of the production and technical base for the production of new products, the availability of qualified personnel.


Management and organization. Organizational and production management structure of the organization, personnel policy. Functions, duties, powers and responsibilities of management personnel. Payment and stimulation, motivation of interests.


Production plan - description of the assortment, new developments, characteristics of technology, fixed assets, raw materials and materials, labor resources, mechanization, types and schemes of cooperation, quality control, product service.


5. Marketing is the most important part of the business plan, research of the market for the supply of material resources and sales of products, competition (the impact of competitors on the market, strengths and weaknesses of competitors, future sources of competition), sales forecast and forecast of product consumption, pricing (assessment of own costs, price analysis in the market, real prices), methods of distribution of products (types of distribution channels, intermediaries, direct deliveries), methods of sales promotion (advertising, personal experience selling, consumer stimulation: discounts, gifts), direct marketing, etc.


More detailed descriptions are given of the most important elements of marketing, advertising for example.


Corporate advertising is an advertisement of the enterprise, its successes and merits. The task of branded advertising is to create in society, among potential customers, the preferred image of the enterprise, the image of the enterprise, which would inspire confidence in the enterprise itself and all the goods it produces.


As means of distribution of advertising of the enterprise, the following can be indicated:


– press (newspapers, magazines, books, reference books);


As an example of measures that contribute to the restoration of solvency and support for the effective economic activity of the enterprise, the following can be cited: change of the management of the enterprise; enterprise inventory; restructuring of receivables and payables; reduction of production costs; sale of subsidiaries and shares in the capital of other enterprises; sale of construction in progress; optimization of the number of staff and provision of social benefits for the dismissed; sale of surplus equipment, materials and stocked finished products; debt conversion by converting short-term debt into long-term loans; progressive technologies, mechanization, automation of production; improvement of labor organization; overhaul, modernization of fixed assets, replacement of obsolete equipment, acquisition of additional fixed assets.


6. Capital - the structure of own and borrowed capital, assessment of the use of capital, issue of securities (shares, bonds).


7. Risks - internal (by type of activity: production, finance, sales, etc.) and external (economic, market, etc.).


8. Plan (program) of specific measures (measures) for the financial recovery of the organization, increasing its financial stability and competitiveness. Evaluation of their effectiveness from implementation (pessimistic and optimistic estimates).


9. Financial plan - describes the financial results for the past period, provides a forecast of financial results, a schedule of settlements with debtors and repayment of accounts payable (special attention to overdue obligations, the structure of income and expenses, cash flow forecast by quarters, investment activity forecast, assessment of expected results of the organization's activities.


2.3. Functions and principles of business planning


In the most general case, a plan is an image of something, a model of the desired future or a system of measures aimed at achieving the goals and objectives set. A business plan, as one of the most common types of plans at present, is: a working tool for an entrepreneur to organize their work; a detailed program (of rationally organized measures, actions) for the implementation of a business project, which provides for an assessment of costs and income; a document characterizing the main aspects of the activity and development of the enterprise; the result of research and justification of a specific direction of the company's activities in a particular market.


An enterprise can have several business plans at the same time, in which the degree of paperization of justifications can be different. In small business, the business plan and the plan of the enterprise may coincide both in scope and content.


Any business plan should provide convincing answers for the entrepreneur and his potential partners to at least five basic questions (Figure 2).





Rice. 2. The purpose of the business plan and its main elements


Business planning, as a necessary element of management, performs a number of important functions in the business system, among which the following are of greatest importance:

initiation - activation, stimulation and motivation of planned actions, projects and transactions;


forecasting - foreseeing and justifying the desired state of the company in the process of analyzing and taking into account a combination of factors;


optimization - ensuring the choice of an acceptable and best option for the development of an enterprise in a specific socio-economic environment;


coordination and integration - taking into account the interconnection and interdependence of all structural divisions of the company with their orientation towards a single common result;


management security - providing information about possible risks for the timely adoption of proactive measures to reduce or prevent negative consequences;


streamlining - creating a single common order for successful work and responsibility;


control - the ability to quickly track the implementation of the plan, identify errors and its possible correction;


upbringing and training - the beneficial effect of models of rationally planned actions on the behavior of employees and the possibility of learning them, including on mistakes;


documentation - the presentation of actions in documentary form, which can be evidence of the successful or erroneous actions of the firm's managers.


When developing business plans, it is necessary to follow the fundamental principles of planning, which create the prerequisites for the successful operation of an enterprise in a particular economic environment.


The basic principles of intra-company planning are as follows.


Necessity: 1) mandatory application of plans in any field of activity is the rational behavior of people; 2) before acting, everyone should know what he wants and can.


Continuity: 1) The planning process at the enterprise should be carried out constantly by: a) the consistent development of new plans at the end of the plans of previous periods; b) rolling planning - after a part of the planning period, an updated plan is drawn up, in which the planning horizon increases, and for the remaining period the plan can be refined due to the appearance of previously unforeseen changes in the external environment or internal capabilities and orientation of the company.


Elasticity and flexibility: adaptation of initial plans to changing conditions is carried out by: a) introducing planned reserves for key indicators; b) application of eventual (in case) planning for various data distribution situations; c) using operational plans to take into account emerging changes in the environment; d) use of alternative plans.


Unity and completeness: consistency is achieved in three main ways: 1) the presence of a common (single) economic goal and the interaction of all structural divisions of the enterprise on the horizontal and vertical levels of planning; 2) all associated partial plans of the structural units of the company and areas of activity (production, sales, personnel, investment, etc.) should include a general master plan for its socio-economic development in interconnections; 3) inclusion in the plan of all factors that may be important for decision-making.


Accuracy and paperization:


1) any plan must be drawn up with a sufficiently high degree of accuracy to achieve the goal;


2) as we move from operational short-term medium- and long-term strategic plans, the accuracy and paperization of planning, respectively, can decrease until only the main goals and general directions of the company's development are determined.


Cost-effectiveness: 1) the costs of planning should be commensurate with the benefits received from it; 2) the contribution of planning to efficiency is determined by the improvement in the quality of decisions made.


Optimality: 1) at all stages of planning, the choice of the most effective solutions should be ensured; 2) is expressed in maximizing profits and other performance indicators of the company and minimizing cost, with predictable restrictions.


Communication of management levels: 1) is achieved in three ways: a) paperization of plans "top-down"; b) consolidation of plans "bottom-up"; c) partial delegation of authority.


Participation: 1) Active participation of personnel in the planning process enhances their motivation for behavior; 2) Planning for yourself is psychologically and economically more effective than for others.


Holism (a combination of coordination and integration): the more structural units and levels of enterprise management, the more expedient (more efficient) to plan in them simultaneously and in interdependence. Planning at each structural level of the enterprise independently cannot be effective without the interconnection of plans at all levels.


Ranking of planning objects:


1) investing in the most profitable goods (industries);


2) with the same competitiveness of goods - first of all, the development of the production of goods with the largest sales volume.


Variance: development of several alternative plan options: optimistic, pessimistic, conservative, etc.


Social orientation provides: 1) social development of the team; 2) Ensuring environmental safety and ergonomic products.


Stability: the immutability of capital investment plans, otherwise there may be large losses of resources and additional costs


Adequacy: compliance of planned indicators with the real situation is achieved: 1) by increasing the number of factors taken into account; 2) increasing the accuracy (validity) of forecasts.


The fundamental principles of planning are closely interconnected and ultimately guide entrepreneurs towards a comprehensive justification of planned indicators and the achievement of the best socio-economic results of the enterprise. They determine the content and orientation of the planned work at all stages of the justification of the project and its consistent implementation.


In addition to the listed basic principles, the planning process usually takes into account the general economic principles of scientific character, priority, dynamism, directiveness, efficiency, completeness, etc.


2.4. Stages of developing a business plan


Any type of entrepreneurial activity and the subsequent development of a business plan for a conceived project usually begins with a new idea. Without a good idea, business is impossible. Entrepreneurial abilities, as the most important factor of production, are expressed primarily in the ability to generate, accumulate and develop new ideas. In its most general form, an idea is a form of reflection in thoughts of the phenomena of objective reality, which includes a generalization of the experience of previous development and awareness of the chain of further business transformation.


Motivation, production, accumulation and implementation of ideas is manifested in the form of an entrepreneur's desire to satisfy his needs in the business process and its results. Need as a need or lack of material and spiritual goods for existence.


The main stages of justification of an entrepreneurial project 1:


1. Justification of the project idea and information about the project: compliance of the project idea with the existing system of economic relations in the country; list of sponsors and reasons for their interest in the project; main characteristics of the project (goals of the project, its preliminary main strategy, geographical area and share in the domestic and foreign markets, market niche; type of project location (market or resource orientation); economic policy to support the project; products and its structure, enterprise capacity; contours of the economic , industrial, financial, social policy; national, sectoral and preparatory factors favorable for the project; information about the project (name, address, financial capabilities, role in the project of the project organizer or initiator).


2. Market analysis marketing strategy, basics of project strategy: general economic analysis of the market; general economic indicators of demand for products provided by the project (population and its growth rates, per capita income and consumption, etc.); state policy, practice and legislation in the field of consumption, production, import and export of products provided by the project; restrictions on standards, obligations, taxes, subsidies, credit control and regulation of foreign relations; the current level of national production of designed products, including production for domestic consumption; the current level of imports; data on the behavior, habits and reactions of individual and group consumers, as well as data on trade practices; market research; forecasting changes in the capacity of the domestic market; the possibility of entering the markets of other countries; import of competing products; project objectives (import substitution, use of available resources, penetration into the international market, etc.); project strategy (leadership in costs, focus on a limited group of buyers, occupying a market niche) - means and actions to achieve goals; marketing strategy (market penetration, market development, product development, diversification); operational activities (collection, processing and systematic assessment of information about the market, market environment) demand and competition, customer behavior and consumer needs, the study of competing products, analysis of marketing tools and other factors; use of individual marketing tools in the short term; sales goals (turnover, market share, company reputation, profit); marketing costs and revenues - determining the selling prices of products (internal production and marketing costs, customer response to different prices - price elasticity, competitors' pricing policy); product "promotion" (advertising, public relations, individual selling, sales promotion, brand policy); after-sales service of products (supply of spare parts, maintenance and repair services, creation of appropriate capacities in various geographical locations); "optimum production capacity"; suitable technology (technological concept); technically expedient production program; alternative marketing strategies with a forecasted sales period, taking into account the nature and type of products.


3. Raw materials and components, their classification, needs and supply strategy: mineral resources (paper information about reserves and physical and chemical properties of resources); agricultural materials (quality information, methods of collection and removal, etc.); marine products (estimation of reserves, volumes and production costs, national policy features and environmental restrictions); processed industrial materials (the possibility of interchangeability of semi-finished products, the possibility of using semi-finished products with varying degrees of processing depending on the nature of the technological cycle of the future project); auxiliary materials: the need for electricity, fuel, water and steam supply, packaging materials; general assessment of needs, taking into account the choice of location, technology and production capacity and project, sources of supply and possible bottlenecks in environmental costs - to adjust investments in buildings, structures, machinery and equipment; spare parts; supplies for social and other needs (especially during construction in remote and sparsely populated regions): food, medical and educational services, clothing, footwear, road construction (sand, gravel, asphalt, etc.); creation of special process flow diagrams showing how and at what stage of the production process certain materials are consumed; paper analysis on a separate diagram of each stage of the process flow (taking into account the characteristics of the machines, equipment, standards, etc. used); general need for materials and components; sources of supply (external, internal, their location); transportation of materials and possible transportation costs; evaluation of alternative end uses of the supplied materials and the possible impact of such use on their availability; the goals of the strategy for the supply of raw materials and components (cost minimization, risk minimization and optimization of business relations with suppliers); the supply program is the basis for calculating costs (determination of sources of supply and suppliers, agreements and contracts, means of transportation, storage, assessment of the risk of supply disruption).


4. Location and environment analysis: development of several alternatives taking into account: the environmental situation, geographical conditions, the environmental impact of the project and the environmental impact assessment; state socio-economic policy, incentives and restrictions, infrastructure of the project area; selection of a production site from several options, taking into account: natural conditions (soil, climate, etc.); environmental impact (restrictions, standards); local infrastructure in the area of ​​the production site; strategic aspects; land value; the cost of preparing the production site.


5. Engineering preparation of the project and technology: development of a preliminary production program, taking into account market and resource constraints for various levels of production at a minimum price level (after determining the proposed sales volume, a paper production program is developed); determination of the need for materials and labor (drawing up balances of material and labor resources) for various stages of production and various levels of production capacity utilization; production capacity: nominal maximum (a benchmark for determining the actual degree of utilization of production capacity), normal production capacity (the optimal level of production, taking into account the interaction of technology, resource availability, investment and production costs); careful study of alternative technologies and know-how, taking into account the nature and needs of the market, the availability of resources, environmental factors, the project implementation strategy; the choice of technology based on an assessment of the possible impact on the environment, the economy and the social environment. Evaluation by stages: formulation of the problem; description of technology, forecast of technology development; description of the social sphere, forecast of the social sphere; identification of technological impact; technological policy analysis; evaluation of results; sources of obtaining technology (know-how): a) licensing; b) acquisition of full rights to the technology; c) joint ownership of the right to use technology; development of a project implementation plan - the basis for financial support and calculation of all costs; compiling a list of the necessary equipment, broken down by groups (technological, mechanical, electromechanical, tools and instrumentation, transport and conveyor, etc.); compiling a list of spare parts, scientific equipment and instruments; development of a preliminary plan for construction and installation works; determination of the need for repair work, taking into account available opportunities; initial calculation of the cost of construction on the basis of unit costs (per 1 sq. m. of the area);


6. Organization and management of the enterprise: stages of development of the organizational structure: definition of commercial goals and objectives; identification of the functions necessary to achieve the goals; grouping of necessary functions; development of organizational structure; preparation of training and recruitment programs”; development of an organizational structure (3 levels): upper level of management (long-term strategic, economic and budget planning, control and coordination of activities); middle level of management (planning and control over various project functions: sales, production, financing, etc.); lower level of management (daily control over current operations); organizational design - the creation of administrative units (general management, finance and financial control, personnel management, marketing and sales, supply, transportation and storage. Production, economic calculations, quality of repairs, etc.); initial overhead calculation: costing.


7. Determining the need for labor resources: classification of labor resources: by categories (management and production personnel, skilled and unskilled workers); according to functional characteristics (general managers, production managers, administrative personnel, machine operators, drivers, etc.); determination of the need for senior management personnel at the stage of formulating the idea of ​​the project; determination of the need for labor force, based on the socio-economic characteristics of the project implementation region (labor mobility, the possibility of using female labor, etc.); Development of training and retraining programs for personnel at the design and construction stage of the facility (costs from 10 to 15% of investment costs); assessment of the costs of hiring, training and retraining of personnel.


8. Planning the project implementation process: stages of the process implementation: formation of the project implementation team; company formation; financial planning; creation of organizational structures; acquisition and transfer of technology; a set of labor resources; technological design; preliminary evaluation of contracts (agreements); preparation of tender documents; tender, opening of tenders, evaluation of tenders; negotiations and conclusion of contracts (agreements); paper technological design; acquisition of a land plot; construction works; installation of equipment; purchase of materials (raw materials, semi-finished products, components, etc.); advance marketing; putting objects into operation; start of production; development of a schedule for implementation: implementation from the creation of a special group for the implementation of the project to the performance testing of equipment and the entire production; constant marketing costs at all stages.


9.Financial analysis, evaluation of investments and project financing : analysis and evaluation of costs, results and future net income, expressed in financial terms; methodological principles (analysis of the reliability of project information, analysis of the structure and significance of costs and projected income to determine the most important factors that have a decisive influence on the feasibility of investments; a more definite assessment of annual cumulative financial net incomes expressed in terms of profitability, efficiency and investment volumes; taking into account the time factor in prices, cost of capital: the process of making investment decisions under conditions of uncertainty (taking into account entrepreneurial risk); objects of financial analysis (determining the most attractive alternative project under the current level of uncertainty, identifying the most important factors and possible strategies for managing and controlling the corresponding risks, definition, structures and the volume of necessary financial resources for the implementation and operation of the project, options and acquisition at the lowest price and the most effective options for their use); classification of costs; methods of economic evaluation of investment projects; traditional methods for evaluating investment projects: a method for determining the payback period; method for determining the simple rate of return; discount methods for evaluating investment projects: net present value (VAT) method; method of internal rate of return (IRR); discounted payback period method (DPO); evaluation of an investment project by several methods and selection of the most optimal method; project financing and needs assessment: preliminary (before the development of a feasibility study); final (after choosing a location, determining production capacity, calculating costs for site preparation, construction, acquisition of technologies and equipment); share capital (issue of common and preferred shares); borrowed capital: short-term and long-term loans against working capital (commercial banks and suppliers of various types of raw materials and materials); long-term loans (national government and international financial institutions) to finance new projects; leasing financing for equipment (leasing companies, banks, industrial development agencies); financial indicators of production activity: debt ratio; indicator of current debt; coverage of long-term debt; indicator of the ratio of receivables to accounts payable; economic indicators: capital/product (margin ratio); net present value; current profitability of investments; effective employment.


Finally, the whole set of factors turns into an idea and a plan of action. This is followed by an expression of will - the practical implementation of the business plan and the ideas embodied in it.


The activity of an entrepreneur in the selection and implementation of business ideas technologically goes through four enlarged phases (Table 2).


At the first stage of preparing a business plan, the mission (philosophy, vision of the enterprise) is determined - a brief description of the economic unit, its main goals, purpose, scope, norms of behavior and role in solving the social problems of the region, society 1 .

table 2


Phases of selection, evaluation and implementation of entrepreneurial ideas


No. p / p	Phase name	Main content
	The search for a new idea and the factors of its occurrence	Motives, the state of the market, the achievements of science and technology, unrealized and unsatisfied demand, etc.
	Analysis of the potential and real value of the idea	Identification of the necessary conditions and the availability of technical, economic and social opportunities for the implementation of the idea (requirement for initial capital, rate of return, payback period, main production indicators, goal).
	Risk assessment	Types of risks, sources of their occurrence and measures to minimize the risk of bankruptcy and financial losses.
	Development of a business plan for the project	Action plan for achieving the goal: the choice of technology technology, resource provision, process management, etc.

The second stage is the definition of the goals of developing a business plan. The goal is the future desired state of the enterprise, the motive or master of the behavior and actions of its employees.


The formation of a business plan, ideas for creating a new or significant change in an existing company goes through several stages, which can be enlarged or paperized to varying degrees (see Fig. 3).








Rice. 3. Stages of business plan formation


In the business system, the goal performs five functions: initiatives - a comparison of the existing and desired state of the company, the motive for action; decision-making criteria - evaluation of information and choice of alternatives, priorities in business; management tool - guiding requirements for actions, determining business directions; coordination - ensuring conflict-free relations of decision makers, coordination of the work of specialized units; control - comparison of the operational state of indicators of economic activity with their target level.


Unlike the mission, the goals express more specific directions of the enterprise.


Goals should be clear, concise, unambiguously understood and formulated in terms that reflect the prospective future state of the enterprise. Therefore, when developing goals, it is necessary to take into account a whole set of requirements for their content and form.


On the basis of the general goal of the enterprise, private goals of functional units (marketing, personnel, etc.) are formed, which concretize and document the tasks of structural units.


The effectiveness of an entrepreneurial project depends on the correct assessment of external factors, which, as a rule, the company cannot immediately influence. These factors are numerous and include: the general political and economic conditions for business development in the country, legislation, the level of income of the population, established consumption traditions, the culture of the population, its demographic structure, and a number of other important parameters (Figure 4). In addition, information about the competitive environment and the current level of demand for these or similar goods and services is important for an entrepreneur 1 .


One of the essential factors is the perception of competition and competitors. Useful for its accounting is the comparison of the entrepreneurial project, goods and services with those goods that are already on the market.


Comparison within the competition triangle of market capacity, the possibility of its segmentation, the benefits offered to the consumer by competitors and the project being implemented, should answer the question of the prospects of the project in conquering a sufficient market segment.


The location and analysis of information about the external environment and the strengths and weaknesses of the company will help the entrepreneur soberly assess his situation in the market and develop an appropriate strategic course of action.


The most favorable situation for the firm occurs when the favorable opportunities of the external environment coincide with the strengths of the enterprise. On the contrary, threats from the environment, imposed on the weaknesses of the enterprise, create the prerequisites for a crisis situation and the impossibility of doing business. The entrepreneur, taking into account various combinations of external and internal factors, forms the main strategic directions of the enterprise and, accordingly, adjusts in accordance with them all the content of the business plan and the activities of his company.


With cardinal changes in the activities of the company, in the event of a crisis and the threat of bankruptcy, management must immediately.





Rice. 4. The main factors of enterprise development














IS IT ENOUGH


OUR EFFICIENT


ACTIONS








Rice. 5. Triangle of competition


At the third stage, after defining the mission, goals, strategy of the enterprise, the general structure of the business plan itself is established. The scope and structure of the business plan is influenced by the size of the enterprise and the objectives. For small firms, a simplified structure plan is usually drawn up - from two parts: a brief description of the project and the main part containing more detailed calculations and justifications.


The fourth stage of business planning is to collect the information necessary to develop each section of the plan. This is an important and very time-consuming part of the planned work. Sources of information can serve as special industry directories, standards of design organizations, specialized firms, materials of statistical bodies, special studies and observations; knowledge of highly qualified economists, consultants, as well as employees of the enterprise who are well aware of the internal environment of the company and their business.


The next, fifth stage of planning is the direct development of individual sections and the execution of the entire business plan in the form of a single document.


CONCLUSION


Thus, anti-crisis planning is the direction of planning, which is carried out as one of the functions of anti-crisis management. At the same time, anti-crisis planning takes place in different phases of the enterprise crisis (unprofitability, unprofitability, insolvency) and within the framework of various pre-arbitration (pre-trial resolution) and arbitration procedures (surveillance, financial recovery, external management, bankruptcy proceedings), while there are features of the system and mechanism the planning itself. The specificity of anti-crisis management lies in the extreme nature of the external and internal conditions of the functioning of the debtor organization, which dictate other planning principles that must be taken into account: risk - to the manager in the system of plans, in the process and procedures of anti-crisis planning.


In a market economy, a business plan is a working tool used in all areas of business. The business plan describes the process of the company's functioning, shows how its leader is going to achieve their goals and objectives, primarily increasing the profitability of the work. A well-designed business plan helps the company grow, gain new positions in the market where it operates, draw up long-term plans for its development, concepts for the production of new goods and services, and choose rational ways to implement them.


A business plan is one of the constituent documents that define the company's development strategy. At the same time, it is based on the general concept of the company's development, develops the economic and financial aspects of the strategy in more detail, and provides a feasibility study for specific activities. The implementation of the strategy is based on broad investment programs, compiled as a whole system of interrelated technical, organizational and economic changes for a certain period of time. The business plan covers one of the parts of the investment program, the implementation period of which, as a rule, is limited to several years (often corresponding to the terms of medium-term or long-term loans), which makes it possible to give a fairly clear economic assessment of the planned activities.


Business planning is not only the most important function of production management, but also an integral part of the success of any business activity. The greater the instability in the external environment, the more order should be in the internal organization of the enterprise, the more attention should be paid to the development of a strategy for market and organizational development and operational actions to implement these strategies.


LIST OF USED LITERATURE

1. On insolvency (bankruptcy): Federal Law of October 26, 2002 No. 127-FZ // SZ RF. 2002. No. 43. Art. 4190.
   

   Alekseeva M.M. Planning of the company's activities. Teaching aid.–M.: Finance and statistics, 2006.
   

2. Konokov A., Rozhkov K. How to get out of the crisis for large enterprises // Problems of theory and practice of management, 2004. No. 4. Evaluation of the enterprise management system The role of complex economic analysis in the enterprise management system 2015-01-23

Topic 4.1. The essence and content of anti-crisis management. Goals, objectives, functions of anti-crisis management: management accounting, accounting, financial accounting.

Topic 4.2. Formation of the bankruptcy system. Organizational and legal regulation. Ways, techniques and methods of formation of the bankruptcy system. The process of implementation of organizational and legal regulation.

Topic 4.3. Diagnosis of the causes of the crisis. Analysis and characterization, identification of the causes of the crisis. Conducting research and diagnostics, the main stages.

Topic 4.4. Financial management of a crisis enterprise. Analysis of the financial condition of the enterprise as an effective management of economic activity of conducting successful work on business development, in order to prevent a crisis situation.

Topic 4.5. Business planning for financial recovery. Characteristics of the business plan and the implementation of business planning for financial recovery. The study of financial relations as a process of formation of financial resources of the enterprise on the issues of financial recovery. Determination of the profit function (balance sheet profit, profit from the sale of products (services), net profit). Identification of inefficient indicators, timely replacement with more effective indicators characterizing profitability are the main indicators characterizing the financial condition of the enterprise.

Ionina Margarita Borisovna,
Associate Professor of the Department of Management, PEI HPE "Omsk Law Academy", Omsk

The importance of small business for the country in a market economy is difficult to overestimate. The development of market relations is impossible without the development of entrepreneurship, which is aimed at saturating the market with goods and services, expanding competition, and introducing innovative technologies.

In conditions of high competition, a decrease in the effective demand of the population, a deterioration in the investment climate in the country, and also as a result of negative political factors, the number of inefficient, insolvent small enterprises has increased.

Under these conditions, the problem of theoretical substantiation and practical application of the anti-crisis management system becomes especially relevant. Effectively implementing anti-crisis management, small businesses will receive new development prospects.

Entrepreneurship, as in any complex social process, combines such fundamental principles as conservatism and the constant dynamics of self-development.

There is a well-established view of entrepreneurship - it is the initiative economic activity of individuals, due to their economic and legal independence and responsibility. The purpose of entrepreneurship is to make a profit.

The social significance of small business is determined by a large group of small owners - owners of small enterprises and their employees, which is one of the most significant qualitative characteristics of any country with a developed market economy.

Analyzing the business environment, a number of reasons are identified that hinder the development of small business, despite state support.

First, the difficult economic situation in the country: inflation, decline in production, high tax rates, poor protection of entrepreneurs at the level of legislation.

Secondly, the insufficient level of knowledge of entrepreneurs, the lack of a high business culture

Thirdly, the disapproving attitude of a part of the population towards entrepreneurship, linking this type of activity mainly with the low quality of goods and services and financial violations.

Fourth, the lack of proper regulation of small business development at the regional level.

The state is interested in the development of small business, which allows for the structural restructuring of the economy, creating new jobs, intensifying innovation, contributes to the formation of a social layer of active owners and entrepreneurs who form the social base of market reforms and thereby stabilize society as a whole.

Currently, many Russian enterprises are experiencing crisis situations. The reason for this is both external factors and the mistakes of the entrepreneurs themselves. Therefore, in the conditions of the Russian economy, anti-crisis management is relevant, which can be defined as a set of processes, methods and tools aimed at foreseeing, preventing or eliminating a crisis with minimal losses. That is why in modern enterprise management it is necessary to use anti-crisis management technologies. This will help prevent or mitigate crises and get out of the crisis with minimal losses.

The anti-crisis management system is aimed at creating conditions for a quick response to changes in the external and internal environment, which will facilitate the adoption of effective management decisions, the formation of correct strategic goals, the development and implementation of investment projects.

The structure of anti-crisis management of a small business is as follows: (Fig. 1)

Fig.1. Anti-crisis management of a small business

Crisis management includes the management of insolvency (bankruptcy) and the process of financial recovery of the enterprise. With sufficiently effective management, a small enterprise, with a small degree of probability, will face the need for this process.

Strategic management - management aimed at implementing an enterprise development strategy, includes defining a mission, analyzing the external and internal environment, choosing the main strategic goal and developing a development strategy and ways to implement it. This process is important for any enterprise. At the same time, Russian business practice shows that not all small businesses are actively implementing and implementing strategic management. It is this form of enterprise management that makes it possible to constantly monitor and monitor the organization's activities in all functional areas, evaluate the effectiveness of all business processes, and see the first symptoms of crisis situations in time and make the necessary changes in a timely manner.

Risk management is risk management aimed at reducing losses from possible negative situations in the activities of the enterprise. Today, there is practically no systematic approach to this process at small businesses. Perhaps the owner (entrepreneur) intuitively calculates risks from time to time, but does not cover all the main elements of risk management, such as: identifying risks, detecting areas of high risk, assessing the degree of risk probability, developing risk prevention programs. In this regard, it seems necessary, if not to create divisions or positions that will deal with risk management, then at least provide for this function in the functional structure of small enterprises and assign it to a specific official

Reengineering - involves a process approach in enterprise management, when there is a transition from managing individual operations to managing cross-functional business processes that are aimed at meeting the needs of both external and internal customers. It is on this approach to management that the creation of a quality management system (QMS) at the enterprise is based. The QMS, in turn, increases the competitive advantages of the enterprise in the consumer market, due to the standardization and regulation of activities. With this approach in management, a small business will achieve high quality not only of goods (services), but also of all organization processes, because, firstly, it focuses on consumers, and secondly, it constantly evaluates the effectiveness of all processes and responds in a timely manner to changing factors of external and internal environment, introducing new technologies and innovations. At the same time, significant cost savings are achieved, profitability and profitability of activities increase.

Anti-crisis reengineering is designed to prevent the bankruptcy of small businesses by eliminating unprofitable divisions, improving labor organization, optimizing the number of employees by reviewing their functionality, reducing costs and optional payments, etc.

Benchmarking is a program-targeted management of investment, innovation and marketing projects based on a market assessment of the company's competitive position and successful global experience. This process is also underused by small businesses.

Benchmarking involves the implementation of a project management system within a small enterprise. What does it mean to single out separately in the management of an organization: project management and business process management (operational activities). Project management involves the creation of a temporary project team for a specific project, the purpose of which is to create a unique product (service) with certain resource constraints. The introduction of project management in the activities of small enterprises will improve the main performance indicators of innovative projects, such as: cost, quality, scope of work, duration of the project. Successfully implemented innovative projects, in turn, will increase the competitiveness of a small business and prevent bankruptcy during a crisis.

Restructuring is a process that involves the implementation of a set of measures of an organizational, production, managerial and financial nature. Goals of the restructuring process: 1) improvement of financial and economic performance indicators; 2) attraction of long-term obligations; 3) increase in the market value of the company's own capital; 4) strengthening

• Specialty HAC RF08.00.05
• Number of pages 141

CHAPTER 1. Socio-economic content of entrepreneurship and features of the functioning of small businesses in the service sector.

1.1. Methodological aspects of entrepreneurial activity.

1.2. Features of the functioning of small businesses in the service sector.

1.3. Foreign experience in the functioning of small business and entrepreneurship.

CHAPTER 2. Modern mechanism of anti-crisis management.".

2.1. Features of anti-crisis management in the service sector.

2.2. Forms and methods of managing insolvent enterprises.

CHAPTER 3. Analysis of the causes of the crisis in small enterprises in the service sector.

3.1. Algorithm for conducting anti-crisis management at a small service sector enterprise.

3.2. Methodology for developing a plan for conducting anti-crisis management.

3.3. Improving the organizational and economic mechanism of anti-crisis management

Recommended list of dissertations

• Organizational and economic mechanisms of anti-crisis management of enterprises in the service sector 2006, Candidate of Economic Sciences Rvachev, Alexey Leonidovich

• Methods for ensuring the sustainability of the development of small business structures in the context of the economic crisis 2009, candidate of economic sciences Kutareva, Lyudmila Gennadievna

• Anti-crisis management of service enterprises 2005, candidate of economic sciences Sharonova, Vera Pavlovna

• Entrepreneurial potential as a factor in improving the efficiency of anti-crisis management of an enterprise 2003, Candidate of Economic Sciences Karpenko, Yuri Aleksandrovich

• Methodological support of the mechanism of anti-crisis management of service enterprises 2010, Candidate of Economic Sciences Engelhardt, Evgeny Olegovich

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• Anti-crisis management at service enterprises: On the example of the Moscow region 1998, Candidate of Economic Sciences Duborkina, Irina Albertovna

• Organizational and economic mechanism of anti-crisis management of service enterprises based on the time factor 2012, Candidate of Economic Sciences Yeronkevich, Natalia Nikolaevna

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