The functions of managing the activities of the enterprise are implemented by departments of the management apparatus and individual workers which at the same time enter into economic, organizational, social, psychological and other relations with each other. Organizational relations that develop between departments and employees of the enterprise management apparatus determine its organizational structure.

The organizational structure of enterprise management is understood as the composition (or list) of departments, services and divisions in the management apparatus, their systemic organization, the nature of subordination and accountability to each other and to the supreme body of enterprise management, as well as a set of coordination and information links, the procedure for distributing management functions over various levels and divisions of the management hierarchy.

The organizational management structure of ER-Telecom CJSC is built taking into account 2 levels of management:

First level:

The supreme management body of ER-Telecom CJSC is the meeting of shareholders, consisting of the shareholders of the company or their authorized representatives, acting by making decisions on issues referred to its competence by this Charter. Once a year, the company holds a general meeting of shareholders. The exclusive competence of the general meeting of shareholders includes the following issues:

• - changes and additions to authorized capital organizations;
• - reorganization of the enterprise;
• - liquidation of the enterprise, appointment liquidation commission and approval of interim and final liquidation balance sheets;
• - determination of the number of members of the Board of Directors, election of its members and early termination of their powers;
• - determination of the maximum amount of declared shares;
• - approval of annual reports, balance sheets, profit and loss accounts of the enterprise, distribution of profits and losses;
• - approval of the regulation on the procedure for preparing and conducting the general meeting of shareholders, determining the procedure for conducting the meeting.

The meeting of shareholders is chaired by the branch director of ER-Telecom CJSC. At this level, there is a board of directors who, in the period between meetings, manage the company. The board of directors carries out general management of the company's activities, with the exception of resolving issues that fall within the competence of the meeting of shareholders of the enterprise.

The exclusive competence of the board of directors of the enterprise includes the following issues:

• - definition priority areas enterprise activities;
• - convocation of the annual and extraordinary general meeting of shareholders of the enterprise;
• - acquisition of shares, bonds and other valuable papers in cases provided by law;
• - use of reserve and other funds of the organization;
• - approval of internal documents that determine the procedure for the activities of the management bodies of the organization, with the exception of documents, the adoption of which is within the competence of the general meeting of shareholders;
• - creation of branches and opening of representative offices of the enterprise;
• - conclusion of transactions in which there is an interest, etc.

Second level:

The executive management body is the director of the branch.

The director of the branch, on the basis of the charter of the organization, acts on behalf of the organization and represents the interests of the organization, making transactions, approving the staff, issuing orders, giving instructions that are binding on all employees of the organization, in accordance with the competence defined by this charter.

The rights and obligations of the director of the branch to manage the current activities of the enterprise are determined by the legal acts of the Russian Federation, the charter of the organization, the regulations and director of the branch, approved by the board of directors.

Activities of the branch manager:

• - organizes the current activities of the organization;
• - Solve performance issues structural divisions organizations;
• - organizes the rational use of real estate and other property belonging to the organization;
• - manages the property of the organization by concluding agreements and other transactions and legal actions;
• - organizes accounting and reporting;
• - Approves contractual prices for services.

The administrative and managerial apparatus of ER-Telecom CJSC consists of: the branch director, the head of the sales department, the head of the subscriber department, the head of the technical support department, the head of the marketing department, the financial director, the head of the security service.

The branch director is elected by the general meeting of shareholders of the company. According to the charter of the organization, the competence of the director of the branch includes all issues of managing the current activities of the enterprise, he has full power, is responsible for the daily activities of the enterprise. The director of the branch without a power of attorney acts on behalf of the joint-stock company, including representing its interests, making transactions on its behalf, approves staffing, issues orders and gives instructions that are binding on all employees of the enterprise. In addition, the director of the branch ensures the implementation of decisions of the general meeting of shareholders and the board of directors, disposes of the property of the company, determines the organizational structure of the company, approves the rules, procedures and other internal documents company, hires and dismisses employees, including appointing and dismissing his deputies, chief accountant, heads of departments, representative offices, encouraging employees and imposing penalties on them, opening foreign currency and settlement accounts in banks, concluding agreements and making transactions.

The head of the sales department performs all the functions of the general director during his absence. In addition, it controls the workflow, that is, the main unit. In his submission are a senior specialist of the sales department, senior managers, a leader of promotions, employees of the corporate department. He is also responsible for the work of the sales department and reports to the director of the branch for its progress.

The head of the subscriber department is responsible to the head of the sales department for the work of his department, and also controls the work of dispatchers.

The head of the technical support department supervises the employees of this department and is responsible for the smooth operation of the Internet and cable TV connections.

CFO - Chief Accountant- deals with the execution of loan agreements with banks, analyzes the production and economic activities of the enterprise, monitors the implementation of the plan for the production and sale of services, reports to the director of the branch (and in his absence to the head of the sales department) on the economic condition of the enterprise, on the work of accounting and planned - economic department, about the financial operations of the organization.

Services and departments

Services and departments are functional divisions providing life of the entire organization.

In ER-Telecom CJSC these include:

• - accounting;
• - security service.

The accounting department maintains accounting and tax records of the property and obligations of the organization, is engaged in the preparation of accounting and tax reporting of the enterprise and the provision of these reports to higher authorities within the time limits corresponding to the legislation of the Russian Federation.

The security and fire service ensures the protection of the production area, the safety of the employees of the enterprise, monitors compliance with the access system

MANAGEMENT, managerial, managerial (neol.). adj. to control in 2 digits Management expenses. Administrative apparatus. Dictionary Ushakov. D.N. Ushakov. 1935 1940 ... Explanatory Dictionary of Ushakov

Accounting Key concepts Accountant Accounting Trial balance General ledger Debit Cost price Double entry Standard methods Cash and cumulative methods RAS / IFRS Financial statements Accounting ... Wikipedia

Management Accounting- Subsystem accounting, which provides the administrative apparatus of the organization with the information necessary for planning, management, control. The difference between management accounting and financial accounting is that financial accounting is focused on ... ... Vocabulary: accounting, taxes, business law

- (from lat. apparatus projectile). A set of devices that serve to perform some kind of complex mechanical work. A set of organs of the same body function. Dictionary of foreign words included in the Russian language. ... ... Dictionary of foreign words of the Russian language

BUT; m. [from lat. apparatus equipment, equipment]. 1. A device, a mechanical device for performing some kind of l. certain work. Telephone, aircraft, hearing a. BUT. domestic brand. Installation, testing of the device. Fault, failure... encyclopedic Dictionary

apparatus- a; m. (from lat. apparatus equipment, equipment) see also. hardware 1) A device, a mechanical device for performing some kind of l. certain work. Telephone, aircraft, hearing aid/etc. Apparatus / t domestic brand. Installation, testing ... ... Dictionary of many expressions

managerial- see control 2); th, th Administrative apparatus. Have no expenses. Other states… Dictionary of many expressions

Organization of management, management control (MANAGEMENT CONTROL)- An organized complex process aimed at creating a structure within which the administrative apparatus is able to achieve corporate goals rationally and efficiently. This process covers the entire enterprise, defining well-defined ... ... Glossary of terms for management accounting

OJSC NPO Burovaya Tekhnika VNIIBT Type open joint-stock company Founded 1953 Location ... Wikipedia

Organization- a team of employees of any size, headed by its own management body and having separate property in ownership, economic management or operational management. The governing body of the organization is the administration. Her… … Administrative law. Dictionary-reference

management organization - managerial control An organized complex process aimed at creating a structure within which the administrative apparatus is able to achieve corporate goals rationally and efficiently. This process covers the entire enterprise, ... ... Technical Translator's Handbook

Books

• Management analysis. Textbook for bachelor's and master's degrees, Nikiforova N.A. The theoretical, methodological and practical provisions of the modern concept of management analysis of business entities are substantiated. The emphasis is on the features of the strategic approach to…
• Management analysis. Textbook, N. A. Nikiforova, V. N. Tafintseva. In the second edition, the theoretical, methodological and practical provisions of the modern concept of managerial analysis of economic entities are supplemented, updated and substantiated. Accent…

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Introduction

2.2 Enterprise management system, management bodies and functional apparatus, their tasks

2.3 The main documents regulating the activities of the management apparatus of the enterprise JSC NTK "Alesya", their analysis

3. Ways to improve the structure and functions of the management apparatus at the enterprise JSC NTK "Alesya" in modern conditions

3.1 Evaluation of management efficiency in OAO NTK "Alesya"

3.2 The main directions for improving the structure of the management apparatus and the distribution of functions of OAO STC "Alesya"

Conclusion

Bibliography

Introduction

In the current conditions of the development of market trends in Belarus, due to a qualitatively new system of economic relations and mechanisms of competitive relations, one of the urgent tasks of adapting economic entities to the conditions of uncertainty is to improve the strategy and structure of the management organization.

In the new conditions, the main trends and concepts of management have emerged, presenting new requirements for the organization of enterprise management, consisting mainly in improving the management system in general and the organizational structure in particular, as one of its most important components. The need to change the organizational structure of most Belarusian enterprises, the improvement and development of the management system, the transition to new management standards, the lack of qualified managers determine the importance and relevance for Belarusian enterprises of the problem of choosing the organizational structure of enterprise management that contributes to the most effective achievement of goals.

As a priority way to solve this problem, it is proposed to develop and implement a mechanism for the formation and development of the organizational structure of enterprise management.

The relevance of the topic is determined by the need to consider theoretical provisions for the development practical advice to implement the mechanism for the formation and development of the organizational structure of enterprise management in conditions of uncertainty, which ensures an increase in the efficiency of the enterprise as a whole. The concept of long-term integrated development should also provide for the development of the management system as a guided process of its improvement, i.e. bringing the organizational structure and organizational mechanism in line with the goals of management. The direction of this process is ensured by the development and phased implementation of a long-term systemic concept of organizational restructuring. Since the concept of development is implemented in the system of enterprise goals, bringing the organizational structure in line with management goals, i.e. ordering of the system should not be spontaneous, but permanent acting.

The development of a strategically effective organizational management structure is the main condition for the implementation of the chosen strategy for adapting the enterprise to external operating conditions. In the actual practice of organizational design, performance evaluation is necessary both for the current organizational structure and for comparing various options for improving it. This is due to the relevance of the chosen topic. term paper, which sounds like: "The structure and functions of the enterprise management apparatus."

The chosen topic was the object of research by such authors as: Bernstein L.A., M. Bobykin V.I., Bukhvalov A.V. Organizational structures are actively studied in modern management.

The object of research is the operating enterprise JSC NTK "Alesya".

The subject of study is the organizational structure of the enterprise.

The purpose of this course work is to present theoretical foundations and practical aspects of organizational structures of enterprise management and their improvement.

The main tasks are:

1) a presentation of the theoretical foundations for studying the organizational structure of an enterprise;

2) analysis of the organizational structure of the enterprise;

3) development of project activities to improve the organizational structure in the light of the enterprise development strategy.

The methodological basis for writing a term paper is the use of the following methods and techniques: comparison, generalization of indicators, calculation of absolute and relative indicators, analysis, synthesis, etc.

Structurally, the work consists of an introduction, three chapters, a conclusion and an appendix.

1. Essence, place and significance of the control structure in the system

1.1 The concept of structure and organizational structure

For effective management The enterprise needs its structure to correspond to the goals and objectives of the enterprise and be adapted to them. The organizational structure creates a kind of framework, which is the basis for the formation of individual administrative functions. The structure identifies and establishes the relationship of employees within the enterprise.

The structure of the enterprise also determines the structure of subgoals, which serves as a selection criterion in the preparation of decisions in various parts of the enterprise. It establishes the responsibility of the departments of the enterprise for a thorough study of individual elements of the external environment and for the transfer to the appropriate points of information about events that require special attention. The concept of "structure" is associated with such concepts as "system" and "organization". All the main aspects of the structure and activities of the enterprise determine the goal as the main system-forming factor and its sub-goals. Each element has its own task, has a resource to achieve it and performs its strictly defined function, while the structure ensures the order and interaction of the elements for the implementation of their functions. Elements of the system are distinguished in the process of its division (structuring), while each system allows the possibility of different sections in accordance with specified criteria. The organizational structure is one of these sections.

In the scientific literature, the concept of "structure" has a certain conceptual meaning. "A structure is a set of elements that interact in a specific order to carry out functions." The abstract category "structure" and the concept of "organizational management structure" differ in that the object of structuring can be the organization itself or the enterprise (organizational structure, enterprise structure); management (management structure) and each element of the management system.

The structure, reflecting the composition and subordination of various elements, links and levels of management, functioning to achieve a specific goal, is called organizational.

The structure of the organization (organizational structure) is a logical relationship between management levels and functional areas, built in such a form that allows you to most effectively achieve the goals of the organization.

An organizational structure is an integral system, specially designed so that people working within it can most effectively achieve their goals.

An organizational structure is a way of grouping jobs and drawing lines of authority that groups jobs together. .

The management structure is considered as a necessary form of implementation of management functions. Being a complex system, the organizational management structure is a subsystem in the enterprise management system.

Thus, the organizational structure of management and the management system are interrelated and complementary concepts. The regular repetition of such activities as the distribution of tasks, leadership and coordination of employees, forms the structure of the organization, and the potential for various combinations of them explains the differences in organizational structures.

Structure is not something given once and for all. It is constantly evolving. When it comes to organizational structures, we mean the distribution and coordination of labor processes. The structure of the enterprise is a set of methods for dividing the labor process into specific work tasks and coordinating their implementation.

The concept of organizational structure includes not only tasks performed within it, but also activities coordinated by employees outside the organization. Many of the activities traditionally performed by the organization itself are now outsourced to specialized firms, which implies close cooperation between independent companies and the transformation of traditional boundaries between enterprises. .

After choosing a strategy and developing a subsequent plan, management must conduct a thorough review of the structure of the organization to find out if it contributes to the achievement of company-wide goals.

The strategy defines the structure. When implementing or changing a strategy, management should always take into account its relationship with the structure and combine the formation of the structure of the enterprise and planning.

The structure is based on the strategy and should ensure its effectiveness as far as possible from the point of view of the overall situation.

It is believed that the enterprise exists in the external environment, which forms its strategy, technology, scale and level of innovation. These situational factors, in turn, determine the necessary structure, that is, the structure that the enterprise must adopt in order to ensure production activities.

The decision on the choice of the structure of the enterprise as a whole is almost always made by top management.

The leaders of the grassroots and middle management only help him by providing the necessary information, and for more large enterprises- and suggesting the structure of units subordinate to them, corresponding overall structure organization chosen by senior management.

In a broad sense, the task is to choose the structure that best meets the goals and objectives of the enterprise, as well as the internal and external factors affecting it.

The "best" structure is the one that the best way allows the company to effectively interact with external environment, to distribute and direct the efforts of its employees in a productive and expedient way, and thus meet the needs of customers and achieve their goals with high efficiency.

The function of the enterprise - what it does - is dictated by the strategy. Its form and structure must be such as to ensure and facilitate the implementation of the strategy.

The structure affects a number of parameters:

production costs. If the production of a good or service requires many operations or labor processes, then the structure of production is likely to be complex and expensive to manage. This is especially noticeable when production processes differ significantly in the nature and complexity of the skills various stages production;

The speed of work. The more complex the structure, the slower, as a rule, the pace of work, and the slower the product moves within the company;

way to meet customer needs. In order to reliably protect buyers, large, complex, carefully controlled structures are sometimes necessary;

The nature of people's behavior. All structures tend to encourage an element of internal competition; it can be competition for resources or competition over performance. Structures influence enterprise policies, thoughts, feelings, and behavior.

Thus, the organizational structure of enterprise management is an ordered set of interrelated and interdependent elements of the management system, the composition, mutual arrangement and degree of stability of relations of which ensures its purposeful functioning and development as a whole.

1.2 Types of organizational structures and their characteristics

In dynamically changing conditions of the functioning of the organizational structure, they cannot passively evolve, they must become the object of conscious modification, therefore their complete and clear typology is so necessary.

Management specialists refer to the internal components of the organizational structure that determine its typology:

a) the degree of centralization - decentralization of the management mechanism;

b) the degree of complexity, characterized by the degree of horizontal and vertical differentiation various kinds management activities(including functions);

c) the degree of formalization of the control mechanism.

The degree of expression of these components in their combination determines the degree of adaptability of a particular structure to the external conditions of the functioning of the enterprise, which allows, with a certain degree of conventionality, to attribute it to a mechanical or organic type of management structures.

The mechanical type of organizational management structures expresses the principle of hierarchy to a greater extent, and therefore they are often called hierarchical. This type of structures is characterized by complexity, a high degree of centralization and formalization of the control mechanism. Structures of the organic type are simpler, less formalized, and their management is decentralized. The source of system orderliness for them is the self-organization of the human factor as an act of protection from adverse environmental conditions.

The type of organizational structure is determined by the type of management of the enterprise. There are two extremely different ideal types of control: mechanical and organic. Between them are the real types of management, which vary depending on the conditions of the organization. The greater the range of necessary changes, the more painful they are for the enterprise. The organizational structure consolidates the changes that have taken place, thanks to which they become sustainable, and the power is legitimate.

To solve the problem of choosing, improving and developing organizational structures, it is necessary to understand their essence, advantages and disadvantages, and, most importantly, the conditions for transforming one into another in the process of organizational development.

This classification represents alternative variants of organizational structures that have successfully proven themselves to date. Each of them is suitable only for certain situations and achieving related goals.

As you know, the mechanical type includes linear, linear-headquarters, functional and linear-functional organizational structures of management. Divisional structures stand somewhat apart.

The organic type includes problem-target, program-target, project, matrix structures and their varieties.

The linear structure is currently found only in small enterprises that produce homogeneous products using simple technology in the absence of broad cooperative ties, however, as an element of complex structures at the level of linear divisions, it is used everywhere. Basics linear structures constitutes the so-called "mine" principle of construction and specialization of the management process according to the functional subsystems of the enterprise (marketing, production, research and development, finance, personnel, etc.). For each subsystem, a hierarchy of services ("mine") is formed, penetrating the entire enterprise from top to bottom. The results of the work of each service are evaluated by indicators characterizing the fulfillment by them of their goals and objectives. Accordingly, a system of motivation and encouragement of employees is being built. Wherein final result(the efficiency and quality of the work of the organization as a whole) becomes, as it were, secondary, since it is believed that all services in one way or another work to obtain it.

Advantages of a linear structure:

1. A clear system of mutual relations of functions and divisions;

2. A clear system of unity of command - one leader concentrates in his hands the management of the entire set of processes that have a common goal;

3. Clearly expressed responsibility;

4. Quick reaction of the executive departments to direct instructions from the higher.

Disadvantages of a linear structure:

1. Lack of links dealing with issues strategic planning; in the work of managers at almost all levels, operational problems ("churn") dominates over strategic ones;

2. A tendency to red tape and shifting responsibility when solving problems that require the participation of several departments;

3. Low flexibility and adaptability to changing situations;

4. The criteria for the efficiency and quality of work of departments and the enterprise as a whole are different;

5. The tendency to formalize the evaluation of the effectiveness and quality of the work of units usually leads to the emergence of an atmosphere of fear and disunity;

6. A large number of "management floors" between workers producing products and the decision maker;

7. Overload of top-level managers;

8. Increased dependence of the results of the organization on qualifications, personal and business qualities top managers.

Conclusion: in modern conditions, the disadvantages of the structure outweigh its advantages. Such a structure is poorly compatible with the modern philosophy of quality. The functional organizational structure implements a close relationship between administrative management and the implementation of functional management.

Figure 1.1 shows the administrative connections of functional chiefs with performers (I1 - I4) are the same as for the performer I5 (they are not shown in order to ensure clarity of the figure). In this structure, the principle of unity of command is violated and cooperation is difficult. It is practically not used.

D - director; FN - functional chiefs; I - performers

Figure 1.1 - Functional structure management

Linear-functional structure - step hierarchical. Under it, line managers are single bosses, and they are assisted by functional bodies. The line managers of the lower levels are not administratively subordinate to the functional heads of the higher levels of management. It was used most widely (figure 1.2).

D - director; FN - functional chiefs; FP - functional divisions; OP - subdivisions of the main production.

Figure 1.2 - Linear-functional control structure

Note - Source: own development based on the study of economic literature

Sometimes such a system is called a headquarters, since functional leaders of the corresponding level make up the headquarters of the line manager (in Figure 1.2, functional chiefs make up the headquarters of the director).

By the end of the 1920s, the need for new approaches to the organization of management became clear, associated with a sharp increase in the size of enterprises, the diversification of their activities (diversification), and the complication technological processes in a dynamically changing environment.

In this regard, divisional management structures began to emerge, primarily in large corporations, which began to provide a certain independence to their production units, leaving the development strategy, research and development, financial and investment policy, etc. to the management of the corporation.

In this type of structure, an attempt is made to combine centralized coordination and control of activities with decentralized management. The peak of the introduction of divisional management structures occurred in the 60-70s.

The divisional (branch structure) is shown in fig. 1.3. Divisions (branches) are allocated either by area of ​​activity or geographically.

Figure 1.3 - Divisional management structure

Note - Source: own development based on the study of economic literature

Advantages of a divisional structure:

1. It provides management of diversified enterprises with total strength hundreds of thousands of employees and territorially remote subdivisions;

2. Provides greater flexibility and faster response to changes in the enterprise environment compared to linear and linear - staff;

3. With the expansion of the boundaries of independence of the departments, they become "profit centers", actively working to improve the efficiency and quality of production;

4. Closer connection between production and consumers.

Disadvantages of the divisional structure:

1. A large number of"floors" of the management vertical; between the workers and the production manager of the unit - 3 or more levels of management, between the workers and the company's management - 5 or more;

2. The disunity of the headquarters structures of the departments from the headquarters of the company;

3. The main connections are vertical, therefore, there are shortcomings common to hierarchical structures - red tape, overload of managers, poor interaction in resolving issues related to departments, etc.;

4. Duplication of functions on different "floors" and as a result - very high costs for the maintenance of the management structure;

5. In departments, as a rule, a linear or linear-headquarters structure with all their shortcomings is preserved.

Conclusion: the advantages of divisional structures outweigh their disadvantages only during periods of fairly stable existence; in an unstable environment, they risk repeating the fate of dinosaurs.

With this structure, it is possible to embody most of the ideas of the modern philosophy of quality. .

The matrix structure (Figures 1.4, 1.5) is characterized by the fact that the performer can have two or more managers (one is a line manager, the other is a program or direction manager).

Such a scheme has long been used in R & D management, and is now widely used in firms that work in many areas.

It is increasingly replacing the linear-functional one from the application.

Figure 1.4 - Product Oriented Matrix Management Structure

Note - Source: own development based on the study of economic literature

The multiple structure combines various structures at different levels of management.

For example, a branch management structure can be applied to the entire company, and in branches it can be linear-functional or matrix.

1.3 Foreign experience improving organizational structures

In large Western European companies, there are usually four main divisions: a marketing and business development division, a technical division, contract division and finance division.

The company is headed by the Board of Directors, which is re-elected at the annual general meeting of shareholders after the submission of an audited report and a policy report for the next 1-2 years.

The Board of Directors consists of a chairman, a managing director (chief manager) and directors of divisions. The Chairman of the Council carries out the general management of the company and performs representative functions.

The Managing Director is responsible for the mission (strategy) of the company, the commercial results of its work and provides day-to-day management.

Sometimes the Board includes 2-3 non-executive directors who do not participate in the current affairs of the company and, in practice, are its consultants, providing a fresh look at the company's affairs and expanding business contacts.

Council meetings usually take place once a month. Their chain is the solution of key issues of the company's activities and the coordination of the work of various departments.

Figure 1.6 - Typical organizational structure of a Western European company

Note - Source: own development based on the study of economic literature

Marketing and Business Development Division. The main tasks of this division are the development of a strategy for the economic and technical development of the company, as well as marketing and search for orders. Strategic planning is carried out in the following main areas:

1. Determination of the company's mission, its place in the contract work market, taking into account the economic situation, the level of competition, and the company's capabilities. Formation of the geographical sphere of interests of the company.

2. Substantiation of the expediency of expanding the range of works performed on our own, decisions on the development of the production base.

3. Formation of the company's technical policy, implementation of new, progressive technologies construction, new information and management technologies.

4. Deployment design work, mastering advanced design methods.

5. Improving the organizational and managerial structure of the company.

6. Organization of joint ventures with foreign firms, establishment of regional branches, subsidiaries.

AT large companies the development strategy is developed in special "think tanks", whose employees are freed from other tasks. The main tasks of marketing are establishing contacts with potential customers, advertising the company's capabilities in the contracting market and its advantages, maintaining a high and stable image of the company.

Financial division. The main purpose of this division is to manage the company's finances. At the same time, the finance department performs the following functions: development of medium-term (for 1-2 years) financial forecasts, cash flow control, settlement of financial relationships with customers, subcontractors, suppliers of materials and equipment, work with banks and insurance companies, payment of taxes, payroll , calculation of depreciation charges.

The internal accounting department prepares monthly financial balance sheets on individual contracts and the company as a whole, as well as the annual financial report, which is the main final document of the company. The annual report is subject to a thorough audit (conducted by 4-6 auditors and lasts up to 2 months). Auditors are allowed to talk to any employees. They have access to all financial documents. If significant discrepancies are found between the financial indicators presented by the company and those calculated during the audit, the report is publicly declared unsatisfactory. Such cases in practice are extremely rare, since the negative opinion of the audit firm causes irreparable damage to the reputation of the construction company.

The finance division also includes legal department, which provides legal services to all departments of the company. Important functions of this department are registration of the creation of subsidiaries and branches, joint ventures, changes in share capital.

The main material incentive for the work of managerial workers in the West is an increase in wages and promotion. Bonuses play an insignificant role and are paid, as a rule, only for specific achievements (obtaining profitable order, introduction of new technology). Thus, in the United States, the share of bonuses in the cost of wages for entrepreneurs is only 3%. This attitude to bonuses is explained by the fact that in countries with a developed labor market, high quality and efficiency are a sine qua non of job retention, not to mention promotion, and are therefore not subject to additional pay. In addition, premiums are associated with uncertainty in costs, cost and profit levels, and create difficulties in financial planning.

The level of remuneration of a specialist is determined purely individually and depends not only on his place in the management hierarchy and duties performed, but also on such factors as basic education, length of service and work experience, skill level, knowledge foreign languages, health status.

In general, the following basic principles are used in setting salaries.

1. Do not pay obviously little, below the average. This is considered economically short-sighted and reduces the prestige of the firm.

2. Payment above the average level creates a good reputation for the company, increases its competitiveness, attracts the best specialists.

3. The salary must be no less than at the previous place of work.

4. The salary of a valuable specialist should provide him with a decent standard of living, initiate a feeling of gratitude and pride in the company.

5. The salary of an employee should stimulate his desire for improvement. At the same time, it is necessary to clearly formulate the criteria for promotion and salary increase. Each specialist should have a clear idea of ​​their growth prospects, at least for the next 3-5 years.

6. In labor contracts unfavorable conditions for the firm should be openly stated under which the salary can be reduced, which will increase the personal responsibility of employees.

7. For creative work that requires non-standard solutions, you need to pay much more than for routine work. It is possible to have employees who are paid exclusively for "ideas" (this is typical mainly for large firms).

The salary of employees in Western firms is much higher than that of workers. So in the USA, the ratio is 1.8-2.5 for leading specialists (managers, economists, technologists, mechanics), 1.6-1.8 for engineers and construction site managers, and 1.2-1.5 for routine workers (planners, accountants, accountants). The exceptions are clerks and service staff, whose salary is usually 30-40% lower than that of workers.

The constant complication of production, technical and organizational and economic systems - firms, enterprises, industries, and other subjects of production and economic activity - and the need to analyze them in order to improve functioning and increase efficiency necessitate the use special means description and analysis of such systems.

In the United States, it was proposed to implement the ICAM (Integrated Computer Aided Manufacturing) Program of Integrated Computerization of Production, aimed at increasing the efficiency of industrial enterprises through the widespread introduction of computer (information) technologies.

The implementation of the ICAM program required the creation of adequate analysis and design methods production systems and ways of exchanging information between professionals dealing with such issues. To meet this need, within the framework of the ICAM program, the IDEF (ICAM Definition) methodology was developed, which makes it possible to study the structure, parameters and characteristics of production, technical and organizational and economic systems (hereinafter, where this does not cause misunderstanding - systems). The general IDEF methodology consists of three particular modeling methodologies based on graphical representation systems:1

1. IDEF0 is used to create a functional model that displays the structure and functions of the system, as well as the flows of information and material objects that link these functions;

2. IDEF1 is used to build an information model that displays the structure and content of the information flows necessary to support the system functions;

3. IDEF2 allows you to build a dynamic model of the time-varying behavior of functions, information, and system resources.

To date, the IDEF0 and IDEF1 (IDEF1X) methodologies, which have received the status of federal standards in the United States, are the most widespread and used.

But in order to use in your practice modern techniques management, tested at many enterprises in developed foreign countries, at least it is necessary to understand and analyze the existing organizational structure that has objectively developed at our enterprises.

1. Implementation of strategic planning and marketing services.

2. Long-term development financial planning and forecasting as the basis for developing a firm's market strategy. The introduction of hard financial control under separate contracts and clear cash flow control, which will help to avoid crisis situations. Compilation of the annual financial report firms with its subsequent authoritative audit, as required condition creating and maintaining a high image.

3. Elimination of unnecessary intermediate links in the management system that hinder direct and feedback between leadership and grassroots production cells and reduce its effectiveness.

4. Intensive introduction of computer systems, which can significantly increase efficiency and effectiveness management decisions.

At the same time, it should be remembered that the most reasonable way to reorganize management systems is to evolutionary path. A sharp breakdown of organizational structures can lead to high costs and, moreover, to a complete loss of their performance. It should be noted that in Belarusian companies the reforms of the management system are, as a rule, spontaneous, one-time and are the prerogative of top management. At the same time, foreign construction firms have special services for improving the management system (for example, in the US, such services are available in 80% of firms). The number of management system development services reaches 40 or more people. Reformation of organizational structures is carried out every 5-6 years, in accordance with the change economic conditions and company targets. At the same time, the adjustment of the management system, aimed at increasing its efficiency, is of a continuous nature.

2. Analysis of the structure and functions of the management apparatus at the enterprise JSC NTK "Alesya"

2.1 Organizational and economic characteristics of OAO NTK "Alesya"

Open Joint Stock Company "Novobelitskaya trade company"Alesya" (JSC NTK "Alesya") is one of the largest wholesale and retail organizations in the field, holding a leading position in trading business. Consists of 17 stores, 2 confectionery shops, 2 enterprises Catering, auxiliary units - construction group, automobile site, wholesale base.

The headcount as of January 1, 2013 is 668 people, including 67 managers, 62 specialists, 5 other employees, 531 workers.

The staff of the organization is a laureate of the honorary award of the Ministry of Trade of the Republic of Belarus "Bronze Mercury".

JSC NTC "Alesya" was established on the basis of the decision of the Gomel Regional Executive Committee dated April 10, 2000 No. 196 through the transformation of JSC "Zarechnoye" and JSC "Novobelitskoe wholesale and retail enterprise "Alesya" in accordance with the legislation of the Republic of Belarus and privatization state property and registered by the Gomel Regional Executive Committee by decision No. 196 dated April 10, 2000 in the Unified State Register legal entities and individual entrepreneurs for No. 400030267 (Appendix A).

Address (location) of the organization: 246021, Gomel, st. Republican, d. 5.

The main activity of the organization is retail and wholesale trade.

Advantages of OAO NTK "Alesya":

Favorable location of the organization;

Formed image;

Annual awards, diplomas in various categories.

The organization is licensed to carry out retail alcoholic beverages and tobacco products No. 34010/103; a license for the right to carry out activities related to the circulation (with the exception of retail trade, export and import) of alcoholic non-food alcohol-containing products (except for antiseptic medicines and veterinary drugs related to non-food alcohol-containing products), non-food ethyl alcohol and tobacco products No. 30000/0034216.

The organizational structure of management of OAO NTK "Alesya" is shown in Figure 2.1.

Figure 2.1 - Organizational structure of management of JSC "Alesya"

Note - Source: [Appendix B]

Based on the data studied and the application to the balance sheet of the organization "Profit and Loss Statement" we will compile Table 2.1 and analyze it.

Table 2.1 - Main economic performance indicators of JSC "Alesya" for 2011-2012

Note - Source: [Appendix D]

In accordance with the data of table 2.1 in the organization for 2011-2012. there is an increase in sales proceeds by 90.8% (106,801 million rubles) to 224,420 million rubles. The cost of production increased by 90.8% (88365 million rubles) and amounted to 185595 million rubles. The cost of production does not exceed the proceeds from sales in 2011-2012.

Profit before tax in 2012 increased by 2229 million rubles. (or 2.2 times) and amounted to 4029 million rubles. Net profit in 2011 amounted to 1304 million rubles, in 2012 - 2685 million rubles. The profitability of sold products to volume increased by 0.1% and amounted to 1.2%.

Consider the main financial indicators organizations for 2011 - 2012

Table 2.2 - Main financial indicators of OAO NTK "Alesya" for 2011-2012

Note - Source: [Appendix E]

In accordance with the data in Table. 2.2 it should be noted that the organization is characterized by a profitable implementation of activities. On average in the country and in the city of Gomel, the average salary for 2012 is 4020 thousand rubles.

Improving the management of the financial condition of organizations is carried out in four main areas:

1. increase the solvency of the organization;

2. Enhance financial results activities of the organization;

3.enhance financial stability organizations;

4. boost business activity organizations.

The trend of 2012 in the organization was a systematic increase in wages, an increase in the profits of the organization. Reserves for improvement financial condition OJSC "Alesya" are increasing solvency, strengthening financial stability, increasing profits and profitability.

Personnel management in OAO NTK "Alesya" is carried out by CEO, the personnel department, including the head of the department, two personnel specialists.

The functions of personnel management are implemented using certain methods:

Organizational;

administrative;

Economic;

Socio-psychological.

Among those used in OAO NTK "Alesya" organizational methods include: organizational design, regulation, regulation.

Administrative methods are implemented in the form of an order, resolution, order, instruction, command, recommendation. These methods are mostly case specific.

The economic motivation of personnel includes direct material remuneration, wages, bonuses (or bonuses), participation in profits and equity; additional payments; fines.

Socio-psychological methods of personnel management include moral encouragement, social planning, persuasion, suggestion, personal example, regulation of interpersonal and intergroup relations, creation and maintenance of a moral climate in the team.

Planning indicators for labor and wages in the organization is carried out as part of the preparation of a business plan for socio-economic development for the year. The planned wage fund, the average monthly salary is forecasted. Calculations are carried out by the method of direct counting.

Let us consider the structure and composition of the personnel of OAO Alesya.

Availability, composition and structure of the organization's personnel in dynamics for two years based on a report on the number, composition and vocational training 6-t frames (frames) are presented in Table 2.3.

Table 2.3 - The composition and structure of the personnel of JSC "Alesya" for 2012-01.01.2013

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The management apparatus includes heads of various kinds of functional bodies (departments, departments, sectors) in charge of planning, accounting, control, various kinds of regulation, etc. large group employees of the administrative apparatus are formed by specialists of functional bodies. they analyze information, prepare draft decisions, control their implementation.

Finally, the administrative staff includes technical staff: technical secretaries, telephone operators, typists, stenographers, etc.

Control apparatus at optimal number and structure should ensure the validity of managerial decisions, the timeliness of their development and adoption, prompt communication to the executors, and a clear organization of the implementation of decisions.

The correct construction of the enterprise management apparatus, its simple and clear organizational structure, excluding unnecessary and parallel links, are the key to the systematic, rhythmic and cost-effective operation of the enterprise. This applies equally to both non-automated and automated systems management. The functions performed by each structural unit of the administrative apparatus must be clearly defined and delineated.

A clear distribution of functions by structural units, precise definition tasks, rights and obligations of the structural units of the administrative apparatus and its heads, eliminates depersonalization, ensures a rational and full load of all employees of the administrative apparatus and a well-coordinated and efficient work the entire control apparatus.

Building traditional system control apparatus for industrial enterprises Russia was carried out according to the so-called production-territorial basis, the essence of which is that the operational and administrative management of enterprises is carried out according to the following scheme: the director of the enterprise - the head of the shop - the head production site, forming a three-level hierarchical control system and corresponding to the three main links production structure enterprises. With such a scheme, each of the leaders is directly subordinate only to a higher leader, and receives all tasks and orders only from him.

Separate functional divisions (planning and financial departments, departments of the chief technologist, chief metallurgist, chief mechanic, etc.) only prepare and develop various documentation, using which the director of the enterprise or the heads of workshops manage the production divisions.

The structure of the management apparatus of any enterprise is not something fixed, given once and for all. It is in constant development under the influence of the development of technology, production technology, methods and forms of organization and technical means production management. The structure is also changing under the influence of the implemented automated control systems.

Nevertheless, at any given moment in time, the structure of the administrative apparatus can be said to be established.

The director of the enterprise is the head of the entire production, economic and financial activities enterprises. And he personifies the top hierarchical level of enterprise management. The director supervises the heads of shops and departments directly subordinate to him. Some of the links in the administrative apparatus report to the director through his deputies and assistants.

The director of the enterprise usually has several deputies. The first deputy is the chief engineer of the enterprise. The second deputy is the deputy for material financial matters, often called commercial director. The third deputy is the deputy for economic affairs. The fourth deputy is the deputy for capital construction. In addition to deputies, the director of the enterprise, as a rule, has two more assistants: an assistant for personnel and an assistant for social and domestic issues.

The head of production, the chief accountant and the chief inspector of product quality are subordinate to the director of the enterprise. The following functional departments and services are subordinate to the chief engineer: serial design department (SKO), department of the chief technologist, department of the chief metallurgist, department of the chief mechanic, department of the chief power engineer, bureau of rationalization and invention (BRIZ), department of scientific and technical information, safety engineering bureau , information and computer center (IVC), operational and reclamation department (ERD).

SKO is a kind of link between developing structures and serial enterprises. All technical documentation, necessary for the manufacture of new models of aviation equipment, is supplied to serial plants from developing enterprises through the North Kazakhstan region. All current changes to mass-produced products are made by experimental design bureaus (development enterprises) through the SKO.

The department of the chief technologist solves a set of tasks related to the development of serial production of new aircraft products. This set of tasks includes the development of technological processes for the manufacture of newly mastered products, the design and manufacture of all types of technological equipment, control over compliance with technological discipline in workshops and workplaces.

The department of the chief metallurgist performs the same functions as the department of the chief technologist, with the only difference that the object of its control is metallurgical processes. Therefore, it solves the corresponding set of tasks only for foundries and forging shops. The Department of the Chief Mechanic is engaged in the installation of equipment newly supplied to the plant and the repair of equipment available at the plant. At the same time, this service carries out major repairs with the forces and means of the repair and mechanical workshop, which is directly subordinate to the chief mechanic of the plant. And the current repair of equipment is carried out by forces and means of groups of shop mechanics.

The Department of the Chief Power Engineer is engaged in all types of repair of the plant's energy facilities. The Bureau of Rationalization and Invention manages rationalization and inventive work at the enterprise. This bureau develops the so-called temniks, which determine the main directions for the development of the creative thought of the enterprise team. Everyone goes to this bureau. rationalization proposals and all inventions related to technical and organizational improvement production. It determines the economic effect and size financial reward authors for each proposal.

The Department of Scientific and Technical Information monitors all technical innovations and informs the relevant departments and services about newly published literature on their subject.

The department of standardization supervises the work on the standardization of products and means of their manufacture.

The safety department monitors the state of safety at all levels production process.

The ITC is designed to mechanize and automate management functions. It appeared in the structure of the plant management apparatus in connection with the development of work on automation of control functions, and it ensures the functioning of the automated control system.

Management as an art. Management as a process.

Management as a science. Management as practice.

In the development of management theory and practice, two major historical periods are distinguished: pre-scientific and scientific. The first period - the pre-scientific period - starting from the 9th - 7th millennium BC. e. until about the 18th century. The second period is the scientific period (1776 - to the present).

The first period of management development was the longest. Before separating into an independent field of knowledge, humanity has been accumulating management experience bit by bit for thousands of years. At the stage of the primitive communal system, management was carried out jointly, by all members of the clan, tribe or community. The elders and leaders of clans and tribes personified the guiding principle of all activities of that period.

Around 9 - 7 thousand BC. e. in a number of places in the Middle East, there was a transition from an appropriating economy (hunting, fruit picking, etc.) to a fundamentally new form of obtaining products - their production (producing economy). The transition to a producing economy became the starting point in the emergence of management, a milestone in the accumulation of certain knowledge in the field of management by people. AT Ancient Egypt accumulated a wealth of experience in the management of the state economy. During this period (3000 - 2800 BC), a sufficiently developed state administrative apparatus and its service layer were formed for this time.

Socrates (470 - 399 BC) was one of the first to characterize management as a special field of activity. He analyzed various forms of management, on the basis of which he proclaimed the principle of universality of management.

Plato (428 - 348 BC) gave a classification of forms government controlled, made attempts to delineate the functions of the governing bodies. Alexander the Great (356 - 323 BC) developed the theory and practice of command and control.

Most researchers of that time believed that management is an art. This understanding of management is due to the fact that not all employees are suitable for a managerial position in terms of their parameters. There are certain character traits and skills that are common to all successful managers. Therefore, many researchers have adopted an approach when studying personality in terms of character. That is, if you establish the character traits inherent in a manager, then you can find people who have such qualities.

The results of these studies have shown that it is impossible to determine parameters by character traits, that even such a thing as intelligence, in some cases, may not be of paramount importance in management. In the end, it was found that the concept of personality traits simply didn't work.

Management as a science, arising from the base practical experience management, is based on the entire amount of knowledge about management, accumulated by mankind, and contains concepts, theories, principles, methods and forms of management. The main tasks of management as a science are assumed to be:

Explanation of the nature of managerial work;

Establishing causal relationships in this area;

Identification of factors and conditions for the effectiveness of joint work;

Development of effective operational management;

Forecasting events, developing methods of strategic management and policies of the organization.

The formation of the scientific foundations of production management began in the 20th century. through the efforts of such scientists as A. Marshal, Longlin, Joseph, Wharton, Metcalfe, Halsey and others.

Management as an art. Today hardly anyone can say how and when the art and science of management originated. Management in one form or another has always existed where people worked in groups and, as a rule, in three areas of human society:

1) political - the need to establish and maintain order in groups;

2) economic - the need to find, produce and distribute resources;

3) defensive - protection from enemies and wild animals.

Even the most ancient societies required individuals who would coordinate and direct the activities of groups (gathering food, building housing, etc.). For example, Egyptian pyramids- This is a monument of the management art of that time, since the construction of such unique structures required clarity in planning, organization of the work of a great many people, and control over their activities.

Management as a kind of activity. Any activity requires management. Management is a special type of activity, the specific nature of which is associated with the implementation of managerial actions - management functions. For the first time, the composition of managerial functions was proposed by A. Fayol: "Management means to foresee, plan, organize, dispose, coordinate and control."

Management joint activities people consists in interconnection, on the one hand, unity of command, and on the other hand, self-government of the group. All administrative, organizational and executive functions can be concentrated in the hands of a senior manager or delegated to the lower levels of the management hierarchy, functional services, and support units. Managing the joint activities of people is the essence of management - a special type of economic activity. Thus, management acts as an independent type professional activity. A professional in this field is employed as a manager. Modern production is based on the use the latest technologies coupled with a high level of professionalism of employees. Being a high-level specialist, the manager ensures the connection and unity of the entire production process and influences the efficiency of production. Therefore, the work of a manager is productive work. Management unites under its supervision the work of many specialists: economists, statisticians, engineers, psychologists, lawyers, accountants, etc.

Management as a device for managing the organization's activities. Management is identified with the governing body or apparatus. Without it, any organization as an integral entity cannot exist and work effectively. Therefore, the control apparatus is integral part any organization and is associated with the concept of its management. The apparatus approach to management focuses on its hierarchical structural composition, on the nature of the links between departments and elements of the management structure, on the degree of centralization and decentralization, on the powers and responsibilities of employees. Within the framework of the hierarchical structure of the management apparatus, management functions are implemented. In turn, the hierarchy of the administrative apparatus is concretely reflected in the management scheme of an organization. Essentially, the governance structure is organizational form division of labor for the adoption and implementation of management decisions.