Introduction…………………………………………………………………………...3

Types of structural divisions………………………………………………4

The composition of the details of the Regulations……………………………………………………...7

General provisions………………………………………………………………...9

The structure and staffing of the unit……………………………11

Main goals and objectives………………………………………………………...14

Functions…………………………………………………………………………….16

Duties of department employees……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

Marketing/Market Research Director

and planning…………………………………………………………..…..17

Marketing Manager………………………………………….……..….18

Vice President of Marketing……………………………...…………....…18

Assistant Brand Manager……………………………...…...19

Senior Product Group Manager……………………………..…....19

Manager trademarks and products………………………….…..19

Label manager……………………………………………………………………………………………………20

Merchandiser………………………………………………………….….….21

PR manager……………………………………..…………….…….……….21

PR Director………………………………………………….………..…..22

Manager corporate events ………………………….….22

References………………………………………………………………24

Introduction

The regulation on the structural unit is a local regulatory act of the organization, which determines the procedure for creating a unit, the legal and administrative position subdivisions in the structure of the organization, the tasks and functions of the subdivision, its rights and relations with other subdivisions of the organization, the responsibility of the subdivision as a whole and its head.

Since the requirements for provisions on structural divisions and the rules for their development are not established by law, each enterprise independently decides which issues of organizing the activities of a particular division should be regulated in these local regulations.

Let's start with what is meant by a structural unit and for what type of unit the following recommendations are developed.

Structural subdivision is an officially allocated management body for a certain area of ​​the organization's activities (production, service, etc.) with independent tasks, functions and responsibility for their implementation. A subdivision can be either isolated (branch, representative office) or not possessing the full characteristics of an organization (internal). It is for the second type of units, that is, internal ones, that these recommendations have been prepared.

As follows from Qualification Handbook positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37 (as amended on November 12, 2003), the organization and remuneration department should be involved in the development of regulations on structural divisions. Since such a unit is not created in every organization, usually this work is entrusted either to the personnel service, which is most often the initiator of the introduction of provisions, or personnel service(HR department). TO joint work the legal or legal department may also be involved.

In some organizations, it is accepted that each structural unit independently develops a position for itself. It is unlikely that such a practice can be called correct, especially if the company has not developed uniform rules and requirements for these local regulations.

The general management of work on the preparation of regulations on structural divisions, as a rule, is carried out by the deputy head of the organization (for personnel, for administrative and other issues).

Types of structural divisions

When assigning a name to a structural unit, first of all, it is necessary to decide what type of unit is being created. The most common is the structuring of the organization into the following divisions:

1) control . These are divisions formed according to industry and functional feature, and ensuring the implementation of certain areas of the organization's activities and managing the organization. They are usually created in large companies, organs state power And local government and combine smaller functional divisions(for example, departments, departments);

2) branches . Treatment-and-prophylactic, medical institutions and organizations are most often structured into departments. These are usually industry or functional divisions, as well as departments that combine smaller functional divisions.

Public authorities are also structured into branches (for example, branches are created in regional customs departments). As for banks and other credit institutions, as a rule, branches in them are created on a territorial basis and are separate structural units registered as branches;

3) departments . They are also subdivisions structured according to industry and functional characteristics, which, as well as departments, ensure the implementation of certain areas of the organization's activities. Usually, such units are created in state authorities and local governments; they unite in their composition smaller structural units (most often - departments). Departments are also created in representative offices of foreign companies and in companies in which management is organized according to Western models;

4) departments . Departments are understood as functional structural units responsible for a specific area of ​​the organization's activities or for organizational and technical support for the implementation of one or more areas of the organization's activities;

5) service . "Service" is most often called a group of functionally united structural units that have related goals, tasks and functions. At the same time, the management or management of this group is carried out centrally by one official. For example, the service of the Deputy Director for Personnel may unite the personnel department, the personnel development department, the organization and remuneration department, and other structural units that perform functions related to personnel management. It is headed by the Deputy Director for Human Resources and is created to implement a unified personnel policy In the organisation.

The service can also be created as a separate structural unit, formed on a functional basis and designed to ensure the activities of all structural units of the organization within the framework of the implementation of one direction. Thus, the security service is a structural unit that provides physical, technical and information security all structural units of the organization. The labor protection service is also most often created as an independent structural unit and for the implementation of a very specific task - to coordinate labor protection activities in all structural divisions of the organization;

6) bureau . This structural unit is created either as part of a larger unit (for example, a department), or as an independent unit. As an independent structural unit, the bureau is created to conduct executive activities and service the activities of other structural divisions of the organization. Basically, "bureau" is traditionally called structural units associated with "paper" (from the French bureau - a desk) and reference work.

In addition to the above, production units are created as independent structural units (for example, workshops ) or units serving production (for example, workshops, laboratories ).

The justification for the creation of one or another independent structural unit, as a rule, is linked to the traditions of the organization (recognized or informal), methods and goals of management. Indirectly, the choice of the type of unit is affected by the number of personnel. For example, in organizations with average headcount more than 700 employees, labor protection bureaus are created under headcount workers 3 - 5 units (including the chief). If the staff of the structural unit responsible for ensuring labor protection includes 6 units, then it is called the labor protection department.

If you turn to organizational structure federal bodies executive power, then the following dependence can be found: the staffing of the department is at least 15–20 units, the department within the department is at least 5 units, and the independent department is at least 10 units.

Rules and principles of structuring commercial organization, the staffing standards of a particular unit, its management determines independently. However, one should take into account the fact that the division of the organizational structure into independent units, consisting of 2 - 3 units, whose leaders do not have the right to adopt management decisions, leads to the "blurring" of responsibility and the loss of control over the activities of all structural units.

As already noted, independent units, in turn, can be divided into smaller structural units. These include:

a) sectors . Sectors (from lat. seco - cut, divide) are created as a result of temporary or permanent division of a larger structural unit. Temporary structuring takes place when, as part of a department, to solve a specific task or perform specific project two or more specialists are allocated, headed by a chief or leading specialist; after the task is completed, the sector is disbanded. The main functions of the permanent sector is the implementation of a specific area of ​​activity of the main unit or the solution of a certain range of issues. For example, in the finance department, a sector for financing operating expenses, a sector for methodology and taxation, a sector for financing investments and lending, a sector for bureaus can be created as permanent ones. valuable papers and analysis; as a temporary sector, a sector for the implementation of a specific investment project can be created;

MINISTRY OF EDUCATION OF THE RUSSIAN FEDERATION

KEMEROVSK TECHNOLOGICAL INSTITUTE

FOOD INDUSTRY

Test

Management

Performed:

gr. EC nz -

Methodical complex in the discipline "Management" for students of the correspondence faculty of the specialty 060800 "Economics and management at the enterprise"

The cost center is the smallest segment of the organization for which you collect and report expenses. A department is an organization with one or more operational tasks or responsibilities that exist independently of its manager and have one or more workers assigned to it.

For example, a sales cost center indicates that the costs go to the sales department. The cost center is usually linked to one legal entity. These unique cost center values ​​make it easy to group cost centers in a hierarchy, even if the cost centers are in different ledgers. Assign a balancing segment value with a standard cost center value to create a combination of segment values ​​to represent the cost center. However, this prevents the cost center hierarchy from being built using trees, where only cost center values ​​are used to report profits for a single legal entity. You must specify the balancing segment value in combination with the cost center values ​​for the single legal entity report.

• Assign the cost center value to the value set for each cost center.
• However, this approach requires a larger cost center value to be defined.
• This method requires the definition of lower cost center values.

Year of publication: 2002

Option 5

5. The main structural divisions of the organization

Structural subdivision is an officially allocated management body for a certain area of ​​the organization's activities (production, service, etc.) with independent tasks, functions and responsibility for their implementation. A subdivision can be either isolated (branch, representative office) or not possessing the full characteristics of an organization (internal).

For example, although the manager may change, the goals do not. One or more workers are assigned to departments. Usually the department manager is responsible for. Control costs within their budget Track assets used by their department Manage employees, assign them and compensate. The sales manager may also be responsible for achieving revenue targets.

The financial performance of departments is usually tracked through one or more cost centers. The granularity of cost centers and their relationship to departments varies across implementations. A cost center and department configuration can be unrelated, identical, or composed of many cost centers that track the costs of a single department.

There are several types of enterprise structures:

Organizational

Production

The production units that manage the enterprise and service its employees, the number of such units, their size and the ratio between them in terms of the size of the occupied areas, the number of employees and other characteristics, represent the general structure of the enterprise.

Classification of departments: points of view

A department can be classified as a project organization, a sales and marketing organization, or a cost organization. It provides predefined tree structures for department and other organizational hierarchies that can include organizations with any classification. Classify departments as a project owning organization to associate them with projects or tasks. The project association is one of the key drivers of project access security.

Sales and marketing organization

In addition, you must classify departments as Project Spending Organizations in order to link them to Project Spending projects. Sales organization hierarchies are used to report and forecast sales results. Vendors are defined as the resources assigned to these organizations. It is important to consider the decision of how to model sales hierarchies in relation to department hierarchies when implementing customer relationship management in order to eliminate any possible redundancy in the definition of organizations.

The totality of interrelations and relationships arising in the management process between the divisions of enterprises, including the relationship of the rights and responsibilities of employees for the performance of specific activities in the management process, is the organizational structure of the enterprise. It, in turn, has five types:

The following figure shows a management hierarchy in which the Systems Components Division tracks its costs in two cost centers, air compressors and air transmission. At the department level, two organizations are defined with the Department classification, the Marketing Department and the Sales Department.

This cost organization can curl up with the manager in charge of cost centers in financial statements. A cost organization can represent a costing department. These two divisions, costing and costing do not require any system dependencies.

1. Linear structure - at the head of the organization and each unit is a leader, endowed with all powers and concentrating all management functions in his hands. Its decisions, passed along the chain from top to bottom, are binding on all lower links. On this basis, a hierarchy of managers of this management system is created (for example, the director of the organization, the head of the shop, the foreman). The advantages of this management structure are the unity and clarity of orders; increased responsibility of the head for the results of the activity of the headed unit; efficiency in decision-making; receipt by the performers of mutually agreed orders. The disadvantages are high requirements for the manager, who must have extensive knowledge and experience in all managerial functions and activities of the enterprise. This structure is usually used in small and medium-sized organizations.

Management of departments and organization trees

Trees are hierarchical data models that you can use to organize data, apply business rules, control access to data, and improve performance during queries. The financial department has two functional divisions: accounts receivable and accounts payable.

You can use a hierarchy to manage data at different levels of an organization. In the Configuration and Maintenance workspace, find and use the Manage Trees and Trees task to organize your data in a hierarchy. As the name suggests, tree structures provide you with a structure for organizing data so that you can establish a hierarchy for the tree to use. So, like a template, the tree structure controls the creation of the tree.

2. Functional structure - a structure in which management actions are divided into linear and functional, and each of these actions is mandatory for execution. Leaders don't interfere in each other's affairs. The general head only coordinates the actions of the heads of departments and performs a limited list of his functions. Advantages of this structure: attraction to the leadership of specialists competent in a particular field; efficiency in solving non-standard situations; rapid growth in the professionalism of managers. Disadvantages: violation of the principle of unity of command; depersonalization of responsibility; Difficulty in coordinating the activities of departments.

A tree is an instance of a tree structure. The root node is the highest node in the tree. Child nodes extend from the root node. Child nodes at the same level that extend from a common parent node are called siblings. Leaves are details that separate from the node but do not expand further down the tree hierarchy. You can create trees for multiple data sources and share them across all applications.

The tree has only one version by default. If necessary, you can create and maintain more than one editable version of the tree. Only one version of the tree should be active at any time. If you are editing an existing version, it changes from active to draft. To use it again, you must set it to active. Like any other version control system, versions of trees are maintained to keep track of all the changes a tree undergoes in its life cycle.

3. Linear-functional structure - it includes linear and functional organizations, which creates a double subordination for performers. The advantages are the high competence of specialists responsible for specific functions. The disadvantages include the lack of unity of action; the impossibility of maintaining the constancy of the relationship between functional services; lengthy decision-making process; reducing the responsibility of performers for the work, since each of them receives instructions from several managers.

Tree labels are short names given to trees and tree structures. You can tag these trees for better accessibility and information. When nodes are created in a tree, existing tree labels are automatically assigned to the new tree nodes. You can use any table to store labels and register the label data source using a tree structure.

In the Configuration and Maintenance workspace, search and use the following tasks to work with trees.

• Tree Structure Management: Create and update tree structures.
• First you must define a tree structure to create a tree.
• Tree and Tree Management: Create and update trees and their versions.
• Tree Label Management: Create and update tree labels.

4. Divisional structure - it is based on the final result. This structure combines the centralization of a number of functions at the highest level and the decentralization of the activities of production units. With this structure, the organization can rationally manage different activities in different markets. The heads of production departments, depending on the products they manufacture, the services provided and the territory assigned to them, coordinate activities not only by “levels”, but also “by functions”. As a result, the decision-making process is accelerated and the quality of implementation is improved. In divisional organizations, interdepartmental careers are also difficult.

You can link multiple data sources with a tree structure. A tree is an instance of this hierarchy. Each tree structure can contain one or more trees. You can create application-specific tree structures, but you can share tree structures between applications. If you apply versioning to a tree structure, it carries over to trees that are based on the tree structure. Each tree version contains at least one root node.

Tree structure definition: points of view

Sometimes a version of a tree may have more than one root node. The administrator controls access to the tree structures through a set of rules that are periodically validated. When creating a tree structure, you must provide important information on the Create Tree Structure: Specify Definition page. You can either select predefined tree structures as the source of the tree structure, or continue with the definition or create custom tree structures.

Varieties of the divisional structure are regional, product and consumer structures, according to which the organization is divided into elements and blocks according to the types of goods or services, customer groups or geographic regions.

5. Matrix structure is a modern effective type of organizational management structure, which is created by combining two structures: linear and program-targeted. With this structure, the project manager works with specialists who are also subordinate to line managers. It determines what and when should be done for a particular program. The line manager decides who and how will perform this or that work. The advantages of the matrix system are: revitalization of the activities of management employees through the formation of program units that interact with functional units; involvement of managers at all levels and specialists in active creative work to improve production; reducing the burden on top-level managers as a result of the transfer of decision-making powers to the middle level. At the same time, coordination and control over the implementation of key decisions remain at the highest level.

The data in the "Node Tree" table is mapped to the data in the nodes of the tree structure. You must select the correct and most appropriate tree node table to define the tree structure from which you establish the tree hierarchy. This choice also affects the level of security that is set on the tree node and its child entities.

Use the following options to determine how the tree structure is shared across applications. You can customize predefined tree structures as well as those you have created. However, customization of the predefined tree structure is limited and allowed with additional privileges. Customization is limited to specific tree nodes and lower in the tree hierarchy.

With matrix structures, it is often possible to carry out restructuring associated with the introduction of new technological processes and more productive equipment.

With the transition to matrix structures, the greatest economic effect is achieved in large organizations that produce complex products.

Matrix structures are characterized by an increased level of conflict.

Managing Tree Structures: Points of View

However, if required, you can have more active tree versions for the same date range. You can use this flexibility to choose which version of the tree you want to implement. You can create, edit and delete tree structures. You can also change the status of the tree structure and audit the changes.

Creating and editing tree structures

When you edit an active tree structure, the status of the tree structure and all related trees and their versions changes to draft. To reuse a tree structure, make a copy of the tree without copying related trees and trees. After making changes, set the status to active again. If you delete the tree structure, all related trees and trees will be automatically deleted.

6. Combined structure - a set of linear, functional, linear-functional and other management structures, determined by the peculiarities of the work of units within the same organization. In this case, the organization takes the form that is best suited for this particular situation. So, in one department of the company, a product structure can be used, in another - functional, and in the third - matrix. As a rule, the highest level of management is built on a linear-functional structure, the middle level can have the whole variety of management structures. The lower level of management is usually built on a linear management structure. At the same time, the flexibility of the organization's management structures is assessed only by the average level of management. The structures of the higher and lower levels of management in the organization should be more conservative to changes.

For information on working with predefined offer-specific tree structures, please refer to the relevant product documentation. When you change the status of a tree structure, the status of the trees and tree versions associated with that tree structure also changes.

Tree structure audit results: explanation

The following table lists the different tree structure statuses. Use the results of the tree structure audit to verify the correctness and integrity of the tree structure. Audit results include the following information . Bringing the status of a tree structure to active automatically causes a check of that tree structure. To manually audit, select Audit from the Actions menu on the Manage Tree Structures page. The tree structure audit results table shows the list of checks that were performed against the selected tree structure.

In this organization, senior corporate management is responsible for long-term planning, strategic policy development, and the coordination and control of activities throughout the organization. The divisions, which are usually independent economic units, make operational decisions. They report to the parent company mainly in financial matters.

When assigning a name to a structural unit, first of all, it is necessary to decide what type of unit is being created. The most common is the structuring of the organization into the following divisions: 1) control. These are subdivisions formed according to industry and functional characteristics, and ensuring the implementation of certain areas of the organization's activities and managing the organization. Usually they are created in large companies, public authorities and local governments and combine smaller functional units (for example, departments, departments); 2) branches. Treatment-and-prophylactic, medical institutions and organizations are most often structured into departments. These are usually industry or functional divisions, as well as departments that combine smaller functional divisions. Public authorities are also structured into departments (for example, departments are created in regional customs departments). As for banks and other credit institutions, as a rule, branches in them are created on a territorial basis and are separate structural units registered as branches; 3) departments. They are also subdivisions structured according to industry and functional characteristics, which, as well as departments, ensure the implementation of certain areas of the organization's activities. Usually, such units are created in state authorities and local governments; they unite in their composition smaller structural units (most often - departments). Departments are also created in representative offices of foreign companies and in companies in which management is organized according to Western models; 4) departments. Departments are understood as functional structural units responsible for a specific area of ​​the organization's activities or for organizational and technical support for the implementation of one or more areas of the organization's activities; 5) service. "Service" is most often called a group of functionally united structural units that have related goals, tasks and functions. At the same time, the management or leadership of this group is carried out centrally by one official. For example, the service of the Deputy Director for Personnel may unite the personnel department, the personnel development department, the organization and remuneration department, and other structural units that perform functions related to personnel management. It is headed by the Deputy Director for Human Resources and is created to implement a unified personnel policy in the organization. The service can also be created as a separate structural unit, formed on a functional basis and designed to ensure the activities of all structural units of the organization within the framework of the implementation of one direction. Thus, the security service is a structural unit that ensures the physical, technical and information security of all structural units of the organization. The labor protection service is also most often created as an independent structural unit and for the implementation of a very specific task - to coordinate labor protection activities in all structural divisions of the organization; 6) bureau. This structural unit is created either as part of a larger unit (for example, a department), or as an independent unit. As an independent structural unit, the bureau is created to conduct executive activities and service the activities of other structural divisions of the organization. Basically, "bureau" is traditionally called the structural units associated with "paper" (from the French bureau - a desk) and reference work. In addition to the above, production units are created as independent structural units (for example, workshops) or units serving production (for example, workshops, laboratories). The justification for the creation of one or another independent structural unit, as a rule, is linked to the traditions of the organization (recognized or informal), methods and goals of management. Indirectly, the choice of the type of unit is affected by the number of personnel. So, for example, in organizations with an average number of employees over 700 people, labor protection bureaus are created with a regular number of employees of 3-5 units (including the head). If the staff of the structural unit responsible for ensuring labor protection includes 6 units, then it is called the labor protection department. If we turn to the organizational structure of the federal executive authorities, we can find the following dependence: the staffing of the department is at least 15–20 units, a department within the department is at least 5 units, and an independent department is at least 10 units. The rules and principles of structuring a commercial organization, the staffing standards of a particular unit, its management determines independently. However, one should take into account the fact that the fragmentation of the organizational structure into independent units, consisting of 2 - 3 units, whose leaders do not have the right to make managerial decisions, leads to a "blurring" of responsibility and a loss of control over the activities of all structural units. As already noted, independent units, in turn, can be divided into smaller structural units. These include:

a) sectors. Sectors (from lat. seco - cut, divide) are created as a result of temporary or permanent division of a larger structural unit. Temporary structuring occurs when two or more specialists are allocated as part of a department to solve a specific problem or carry out a specific project, headed by a chief or leading specialist; after the task is completed, the sector is disbanded. The main functions of the permanent sector is the implementation of a specific area of ​​activity of the main unit or the solution of a certain range of issues. For example, in the financial department, a sector for financing operating expenses, a sector for methodology and taxation, a sector for financing investments and lending, a sector for securities and analysis bureaus can be created as permanent ones; as a temporary sector, a sector for the implementation of a specific investment project can be created; b) plots. These structural divisions are created on the same principle as the permanent sectors. Usually they are strictly limited to "zones" of responsibility - each section is responsible for a specific area of ​​work. Usually the division of a structural unit into sections is conditional and is not fixed in staffing(or in the structure of the organization); c) groups. Groups are structural units created according to the same principles as sectors, sections - they bring together specialists to perform a specific task or implement a specific project. Most often, groups are temporary, and their creation is not reflected in the overall structure of the organization. Typically, the group operates in isolation from other specialists of the structural unit in which it was created. The specific name of the subdivision indicates the main activity of the selected structural unit. There are several approaches to establishing unit names. First of all, these are the names, which in their composition contain an indication of the type of unit and its main functional specialization, for example: “financial department”, “economic management”, “X-ray diagnostic department”. The name may be derived from the titles of the positions of the chief specialists who head these divisions or supervise the activities of these divisions, for example, “chief engineer service”, “chief technologist department”. The name may not contain an indication of the type of unit. For example, “office, “accounting”, “archive”, “warehouse”. Names are assigned to production units most often by the type of products produced or by the nature of production. In this case, the name of the manufactured product (for example, “sausage shop”, “foundry shop”) or the main production operation (for example, “car body assembly shop”, “repair and restoration shop”) is attached to the designation of the type of subdivision.

Structural (separate) subdivision of the organization

In the structure of the organization, linear (sections, workshops) and functional (divisions, departments, departments) structural divisions, divisions of administrative and economic services are distinguished. Structural divisions also include separate divisions - branches and representative offices, which have a different legal address compared to the parent organization.

Traditionally, banks, trade and construction organizations have a wide branch network. Today , however , network firms are also emerging in other areas of business . The company's desire to expand its influence to other regions is called the "big business syndrome".

Branches (representative offices)

and others separate divisions

The concept of a structural subdivision is generic in relation to the specific concept of a separate structural subdivision. The Civil Code of the Republic of Belarus and the Labor Code of the Republic of Belarus do not define the concept of a separate subdivision. Obviously, separate subdivisions include branches and representative offices, the legal definition of which is contained in the Civil Code of the Republic of Belarus.

According to Art. 51 GK

1. A representative office is a separate subdivision of a legal entity located outside its location, protecting and representing the interests of a legal entity, making transactions and other legal actions on its behalf.

2. A branch is a separate subdivision of a legal entity located outside its location and performing all or part of its functions, including the functions of a representative office.

3. Representative offices and branches are not legal entities. They are endowed with property by the legal entity that created them and act on the basis of the provisions approved by it.

The property of a representative office and a branch of a legal entity is accounted for separately on the balance sheet of the legal entity that created them.

Heads of representative offices and branches are appointed by a legal entity and act on the basis of its power of attorney.

Representative offices and branches must be specified in the charter of the legal entity that created them.

In this way, Civil Code only branches and representative offices are classified as separate subdivisions, focusing on the territorial feature.

The Tax Code of the Republic of Belarus names, in addition to branches and representative offices, other separate subdivisions, pointing out the obligation for the latter to have an independent bank account (Article 13):

1. Payers of taxes, dues (duties) ... are organizations and individuals who, in accordance with this Code, are obliged to pay taxes, dues (duties).

2. Organizations are understood as:

2.1. legal entities of the Republic of Belarus;

2.2. foreign legal entities and international organizations;

2.3. simple partnerships (participants of an agreement on joint activities);

2.4. economic groups.

3. Branches, representative offices and other separate subdivisions of legal entities specified in subparagraph 2.1 of paragraph 2 of this article that have a separate balance sheet and a current (settlement) or other bank account, fulfill the tax obligations of these legal entities.

They are created in government agencies, large companies and unite divisions and departments.

• Departments are typical for treatment and prophylactic, medical institutions. They are also available in public authorities, banks, credit institutions.
• Departments. They are created on a functional and branch basis. They provide the implementation of certain areas of activity. Often departments are created in the authorities of all levels, representative offices of foreign companies.
• Departments are functional units that are responsible for a specific type of activity.
• Services are groups of united structural units that have related functions, goals and objectives. They are managed by one leader.
• The Bureau.

Structural subdivision

Attention

Currently, there are two main types of organization of the accounting structure: linear (hierarchical) and vertical. With a linear organization, all accounting employees report directly to the chief accountant. This accounting structure is used in small enterprises with up to 10 employees.

Structural unit: definition, functions, leadership

Responsibility for the proper and timely performance of the functions of the main accounting department Chief Accountant who bears personal responsibility in the event of: improper maintenance accounting; acceptance for execution and execution of documents on operations that contradict the established procedure; untimely and incorrect reconciliation of operations on settlement and other bank accounts, settlements with debtors and creditors; violations of the procedure for writing off balance sheets of shortages and other losses; untimely conduct of inspections and documentary audits in the structural divisions of the enterprise; preparation of unreliable financial statements due to the fault of the accounting department, etc.

Types of structural divisions

The main functions of the permanent sector is the implementation of a specific area of ​​activity of the main unit or the solution of a certain range of issues. For example, in the financial department, a sector for financing operating expenses, a sector for methodology and taxation, a sector for financing investments and lending, a sector for securities and analysis bureaus can be created as permanent ones. b) plots. These structural divisions are created on the same principle as the permanent sectors.

Usually they are strictly limited to "zones" of responsibility; each section is responsible for a specific area of ​​work. Usually, the division of a structural unit into sections is conditional and is not fixed in the staffing table (or in the structure of the organization); c) groups.

Structural subdivision

So, for example, in organizations with an average number of employees over 700 people, labor protection bureaus are created with a regular number of employees of 3 5 units (including the head). If the staff of the structural unit responsible for ensuring labor protection includes 6 units, then it is called the labor protection department. If we turn to the organizational structure of the federal executive authorities, we can find the following relationship: the staffing of the department is at least 1520 units, the department within the department is at least 5 units, and the independent department is at least 10 units.

The rules and principles of structuring a commercial organization, the staffing standards of a particular unit, its management determines independently.

5. main structural divisions of the organization

As an independent structural unit, the bureau is created to conduct executive activities and service the activities of other structural divisions of the organization. Basically, "bureau" is traditionally called the structural units associated with "paper" and reference work. In addition to the above, production units (for example, workshops) or units serving production (for example, laboratories) are created as independent structural units.
The justification for the creation of one or another independent structural unit, as a rule, is linked to the traditions of the organization (recognized or informal), methods and goals of management. Indirectly, the choice of the type of unit is affected by the number of personnel.

Regulations on structural divisions

It is created as part of a larger unit and as a separate unit. In addition to the listed units, such production structures as a workshop, laboratory, workshop. Independent units can be divided into smaller structures:

• sectors - are created temporarily or operate permanently;
• sites - strictly limited by their areas of responsibility, the site is engaged in a specific area of ​​​​work;
• groups - a structural unit that is created according to the principle of sections and is most often temporary in nature, they bring together specialists in order to perform a specific task.

The name of any division, as a rule, denotes its main activity. The interaction of structural divisions of the enterprise must be coordinated.

An independent structural unit is

• the formulation of functions implies the simultaneous setting of tasks to achieve them;
• the designation of functions in the document is carried out in descending order (from main to secondary);
• the functions of different structural divisions should not overlap and be repeated;
• if the link has certain connections with other structural units, then their functions must be coordinated in order to avoid contradictions;
• all functions of departments should have a clear numerical or temporary expression in order to provide an opportunity to assess the quality of work;
• when developing functions, care must be taken that they do not go beyond the authority or rights of management.

Management of divisions Like the enterprise as a whole, all its links need effective management.

Independent structural unit definition

The service can also be created as a separate structural unit, formed on a functional basis and designed to ensure the activities of all structural units of the organization within the framework of the implementation of one direction. Thus, the security service is a structural unit that ensures the physical, technical and information security of all structural units of the organization. The labor protection service is also most often created as an independent structural unit and for the implementation of a very specific task for coordinating labor protection activities in all structural divisions of the organization; 6) bureau.
This structural unit is created either as part of a larger unit (for example, a department), or as an independent unit.
In small organizations, almost any employee can perform several different functions. With the increase in the number of employees, several of them begin to perform similar duties. It is at this stage of the development of the enterprise that the first structural unit arises.

Important

Persons performing the same type of operations are combined into various special units: links, sections, groups, departments, sections, workshops, and so on. Such a combination contributes to the creation of an easily manageable enterprise. The structural subdivision is based on the implementation of the same type of function necessary for the entire enterprise.

A structural subdivision of an organization is a certain part of an enterprise that is focused on performing individual tasks in accordance with job descriptions, charter and other local regulations. About what a structural unit of an organization is, why they are needed and how they are provided legal regulation, should be known to every employer and specialist.

What is a structural unit of an organization - legal regulation

The concept of a structural unit of an enterprise defines it as a separate unit that combines certain jobs and employees occupying them, which has a certain independence within the organization. The division into structural units allows for effective delegation of labor, simplifies the management of personnel and the entire enterprise as a whole. That is why, without division into structural units, effective conduct of activities is possible only in organizations related to small businesses.

Legislation, in turn, does not regulate the activities of individual structural units in any way, does not single out their features and does not provide any legal mechanisms related to this aspect of labor relations. Therefore, employers have the right to independently organize the separation of various teams and structures within the enterprise, without unnecessary restrictions on regulatory and procedural issues.

Branches and affiliated companies are not considered structural units of the organization. Key Features structural divisions lies precisely in the fact that they are allocated strictly within the company, are not independent and cannot exist in isolation from the business entity as a whole.

Accordingly, the structural divisions of the organization cannot have the characteristics of an independent business entity. That is, certain principles must be observed in relation to them:

• The employer must not notify the regulatory authorities or trade unions about the creation or disbandment of structural units, their reformatting, until changes are made in the actual workplaces.
• Structural divisions are not registered with tax authorities and insurance funds.
• Separate financial statements in relation to the structural divisions of the enterprise is not carried out. Also, they are not assigned separate statistical codes. The activity of structural divisions is reflected in the general balance sheet of the enterprise.

The legislation does not provide for and does not allow the possibility of opening separate bank accounts for individual structural divisions of the company.

Types of structural divisions of the organization

Since the concept of structural divisions of an organization is not enshrined in legislation, the questions of the name, as well as the specific goals and objectives facing these divisions, may have different answers. But in most cases, established main names are used in personnel office work, which can greatly simplify the creation effective system distribution of duties and personnel management in the enterprise. So, examples of the names of the structural divisions of the organization, along with their main tasks and functions, may look like this:

In addition, other types of structural units within the enterprise can also be distinguished. So, for production, there is often a division into separate workshops. There is also a division into sectors, sections and groups - these structural units determine specific work and areas of work, as well as the areas of responsibility of employees.

The division into structural divisions in the enterprise suggests that many employees can simultaneously be included in various divisions and at the same time be members of several of them. So, for example, a builder-repairer may belong to the overhaul department, which, in turn, will be included in the economic department of the enterprise. At the same time, a colleague of this builder, in a similar position, can work at the first service site with one team, and the builder himself can work at another site with other responsible persons.

How to create a structural unit - procedure

The employer, as mentioned earlier, independently decides on the introduction of various structural units and on the regulation of their activities. At the same time, the main document on the basis of which this personnel management system will function is the regulation on the structural unit or another similar in meaning. internal document. The content of this provision is not regulated, but traditionally includes:

• General information about the enterprise and the planned actions, the purpose of creating organizational structures.
• Specific information on the number of employees - both for the enterprise as a whole and for the planned divisions.
• Tasks and functions of the created structural divisions.
• Direct appointment of leadership in them or the creation of mechanisms for appointing leadership.
• The order in which the relationship between different units is carried out.
• Definition collective responsibility and accountability of department heads within the organization.
• The procedure for liquidation, merger and other actions that change structural divisions.

The regulation on a structural subdivision can be created either one-time, when introducing this system, or supplemented later or adopted anew when additional subdivisions are created. The most convenient way will be when the main document contains only the main principles of the system of structural divisions, and each individual division is put into operation and regulated within the enterprise by separate ones.

The main task of the employer when creating structural units at the enterprise is the most accurate and clear indication of the functions of this structure. So, when specifying functions, you should pay attention to the following nuances:

To avoid the most common mistakes, it would not be superfluous to pay the attention of employers to the main requirements for structural divisions:

• Each division should have a clearly defined hierarchical structure that provides subordination in the enterprise.
• The legal basis for the activities of the unit should provide this unit with the opportunity to act flexibly and not be fixed in a rigid framework - otherwise there will be no point in the division of labor.
• The size of the units should correspond to the capabilities of the leader. At the same time, it is necessary to understand that the optimal size in most cases is the size of structural units from 5 to 20 people, but no more, and no less.

In small organizations, almost any employee can perform several different functions. With the increase in the number of employees, several of them begin to perform similar duties. It is at this stage of the development of the enterprise that the first structural unit arises. Persons performing the same type of operations are combined into various special units: links, sections, sections, workshops, and so on. Such a combination contributes to the creation of an easily manageable enterprise.

The structural subdivision is based on the implementation of the same type of function necessary for the entire enterprise. An important factor for their creation is the increase in the efficiency and cost-effectiveness of the enterprise, which are evaluated based on the content of the operations carried out, the number of employees, and location.

Structural unit is a dedicated governing body with independent functions, specific tasks and responsibilities. It can be isolated (representatively, a branch) and internal (does not have all the features of an independent organization).

Any structural unit carries out its economic activity on the basis of the approved regulation on these associations, which is being developed at the enterprises where they exist. This document is developed by employees of the personnel department and heads of departments.

Structural divisions of the enterprise can be as follows:

• Management - units that are formed on a functional basis, they ensure the implementation of certain areas of the enterprise and manage the organization. They are created in government agencies, large companies and unite divisions and departments.
• Departments - are typical for treatment-and-prophylactic, medical institutions. They are also available in public authorities, banks, credit institutions.
• Departments. They are created on a functional and branch basis. They provide the implementation of certain areas of activity. Often departments are created in the authorities of all levels, representative offices of foreign companies.
• Departments - functional units that are responsible for a specific type of activity.
• Services - groups of united structural units that have related functions, they are managed by one head.
• The Bureau. It is created as part of a larger division and as a separate unit.

In addition to the listed units, such as a workshop, laboratory, workshop are being created.

Independent units can be divided into smaller structures:

• sectors - are created temporarily or operate permanently;
• sites - strictly limited by their areas of responsibility, the site is engaged in a specific area of ​​work;
• groups - a structural unit, which is created on the principle of sections and most often of a temporary nature, they bring together specialists in order to perform a specific task.

The name of any division, as a rule, denotes its main activity.

Interaction must be coordinated. The larger the organization, the more important and complex this problem is.
The provision on the division of the enterprise is the value that determines the entire procedure for creating a production unit, its legal status in functions, tasks, responsibilities, rights and obligations, the order of interaction with other production units.