Organizational and economic characteristics of the object of study. Organizational and economic characteristics of the organization under study

On the this enterprise, according to the organizational and legal form, refers to "Economic partnerships and companies". Society with limited liability(LLC) - a company founded by several persons, the authorized capital of which is divided into shares of certain founding documents sizes; participants in a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company within the value of their contributions.

Guzairov R.R. is currently the director of this chain of stores, there are also deputies.

In our store organizational management are:

manager,

Deputy Head,

Merchandiser,

Complex organizations achieve a clear horizontal division through the formation of units that perform specific specific tasks and achieve specific specific goals. Such divisions are often referred to as departments or services, but numerous other names also exist. Some corporations have dedicated divisions for each major function of the organization - marketing, purchasing, real estate, and so on. These divisions have their own, smaller, more specific divisions. McDonald's, for example, being such a large and widely branched company, forms divisions both geographically and certain types activities.

The real estate department is divided into sub-departments - selection of new location of enterprises, management of existing property, and in each of these sub-departments there are groups by geographical areas, such as the East Coast group, California group, Western Europe group, Eastern Europe group, etc.

Like the whole organization of which they are a part, divisions are groups of people whose activities are consciously coordinated and directed towards a common goal. Thus, at their core, large and complex organizations consist of several interconnected organizations specially created for specific purposes and numerous informal groups that arise spontaneously.

vertical division of labor.

Since work in an organization is divided into its component parts, someone must coordinate the work of the group in order for it to be successful.

Returning to our boat example, if one of the sailors does not take over the duties of captain, and does not ensure that the movements of the rudder are coordinated with the maneuvers of the sails, so that the vessel stays on course, the group sailing on the ship will probably never make it to port. destination: it will most likely end up where the wind and current will take it (i.e., the external environment).

So, in the organization there are two internal organic forms of division of labor. The first is the division of labor into components that make up parts general activities, i.e. horizontal division of labor.

The second, called vertical, separates the work of coordinating actions from the actions themselves. The activity of coordinating the work of other people is the essence of management.

The need for control.

In order for the organization to achieve its goals, tasks must be coordinated through a vertical division of labor. Therefore, management is essential important activity for the organization. However, small organizations often do not have a clearly defined group of managers.

For example, in small shop, managed by two partners, one of them can make purchasing decisions, thereby performing a managerial function for one week, and the second for another. Both of them coordinate the work schedules of their few subordinates in order to keep the store open during set hours. But both partners also perform non-management functions, serving customers and laying out goods on the shelves. Neither partner considers the other the owner or manager.

But, although management functions are not clearly defined, the main function - coordination - is performed.

Even in large organizations, most leaders often do work that does not involve coordinating the work of others. Leaders top management, in the company, they themselves sometimes call customers or go to shopping room, in order to keep in touch with customers, to feel their needs. However, in all but the smallest organizations, management takes so much time that it becomes increasingly difficult to do it casually.

As an organization grows, it becomes more difficult for people to know from whom they should directly take instructions. At this level, for an organization to operate successfully, management work must be clearly separated from non-management work, i.e. organizations should appoint leaders and define their duties and responsibilities. In fact, the super-large organizations of modern society became possible only when the need to separate management from commercial or technical activities became clearly felt.

Enterprise management is carried out on the basis of a certain organizational structure. The structure of the enterprise and its divisions is determined by the enterprise independently. When developing the organizational structure of management, it is necessary to ensure the effective distribution of management functions among departments. It is important that the following conditions are met:

the solution of the same issues should not be under the jurisdiction of different departments;

all management functions should be the responsibility of the management units;

this unit should not be entrusted with solving issues that are more effectively solved in another.

The management structure can change over time in accordance with the dynamics of the scope and content of management functions.

Between separate divisions there can be vertical and horizontal communications.

VERTICAL RELATIONS are connections of leadership and subordination, for example, the connection between the director of the enterprise and the head of the shop.

HORIZONTAL RELATIONS are links of cooperatives of equal elements, for example, links between shop managers.

So far, we have considered the organization from a functional point of view. However, an analysis of the relationship between various positions and posts shows that there are a number of types of organizational structures, among which the construction on the principle of departments (divisions) is the simplest. Now we will approach the question of organization from the point of view of the distribution of powers and production duties.

A certain system is put in the basis of the management structure. There are three main production management systems:

Ш linear;

Ш functional;

Ш mixed.

LINEAR - is a scheme of direct subordination on all issues of lower units to higher ones. This system is quite simple and can be effective if the number of issues under consideration is not large and decisions can be made on them in the nearest subdivisions.

FUNCTIONAL - the system is a scheme of subordination of a lower subdivision to a number of functional subdivisions that solve individual management issues - technical, planning, financial, etc. In this case, the instructions are more qualified. However, subordinate units do not always know how to coordinate the received instructions, in what order to carry them out. In its pure form, this system is used very rarely.

The most common MIXED system, which combines linear and functional system. In this case, the decisions prepared by the functional units are reviewed and approved by the line manager, who passes them on to subordinate units.

With a very large volume various issues such a scheme greatly complicates the work of the line manager. To simplify it, on certain issues, functional units can directly manage subordinate units. A rational management structure is determined by the type of enterprise, its scale and characteristics. Enterprises can use workshopless, workshop, corps or mixed management structures.

The simplest structure is a workshopless one, in which production is divided into sections headed by craftsmen. Masters can directly report to the head of the enterprise or a senior foreman who reports to the head of the enterprise. This structure may be appropriate in small and medium-sized industrial enterprises.

The main production link of a large industrial enterprise is a workshop. Under the shop management structure, the heads of shops are subordinate to the head of the enterprise. The heads of sections, either senior foremen or foremen, are subordinate to the head of the shop. Masters are subordinate to the senior master. The head of the section reports to the senior masters, who, in turn, report to the masters.

On a special large enterprises hull structure can be used. In this case, the enterprise is divided into buildings, the buildings are divided into workshops, and the workshops are divided into sections.

Enterprises can also use mixed management structures. For example, in enterprises with a structure, there may be separate workshops, and in enterprises with a workshop structure, there may be sections directly subordinate to the management of the enterprise.

It was established by expert way that there are three options for the quantitative composition of employees subordinate to one leader:

five - seven people, if subordinates perform various functions;

eight - twenty people, if subordinates perform similar functions;

twenty-one - fifty people, if subordinates perform the same functions.

Enterprise management in modern conditions should be carried out on the basis of the principle of the right of the owner to use his property.

The owner may exercise his rights to manage the enterprise directly or through a body authorized by him. Such a body, in accordance with the Charter of the enterprise, can be the board or the board of the enterprise.

The board of the enterprise consists of an equal number of representatives appointed by the owner of the property of the enterprise. The number of the board of the enterprise and the term of its powers are determined by the charter of the enterprise. The meeting of the council is chaired by the chairman, who is elected from among the members of the board by open or secret ballot.

The board of the enterprise develops a general direction for the economic and social development of the enterprise, establishes the procedure for the distribution net profit, decides to release valuable papers, on the purchase of securities of other enterprises, decides on the creation and termination of the activities of branches, subsidiaries and other separate divisions.

At the general meeting of the enterprise, the issues of entering and exiting associations and associations are resolved, the direction of foreign economic activity is established, considered and resolved conflict situations arising between the administration and labor collective enterprises, as well as other economic - economic issues provided for by the charter of the enterprise.

The board of the enterprise at its meetings considers and resolves issues within its competence, however, the activities of the board are not allowed in the operational and administrative activities of the administration. All issues of the operational activities of the enterprise are decided by the head of the enterprise and deputies appointed by him, heads of departments of the management apparatus, workshops, departments, sections, etc., as well as foremen.

The appointment of the head of the enterprise is the right of the owner of the property of the enterprise and is realized by him either directly or through the board of the enterprise. When a manager is appointed to a position, a contract is concluded with him, which defines the rights, duties and responsibilities of the manager, the conditions for his material support and possible dismissal, subject to certain guarantees.

Decisions on socio-economic issues of the enterprise's activities are developed and adopted by the enterprise's management bodies.

The enterprise management apparatus should be built in such a way as to provide technical, economic and organizational relations interconnected unity of all parts of the enterprise, the best use of labor and material resources.

The enterprise is headed by the chairman of the board, who organizes all the work of the enterprise and bears full responsibility for its condition and activities before the general meeting. The chairman of the board represents the enterprise in all institutions and organizations, manages the property of the enterprise, concludes contracts, issues orders for the enterprise, accepts and dismisses employees in accordance with labor legislation, applies incentives and imposes penalties on employees of the enterprise, opens bank accounts of the enterprise.

Chief Engineer manages the work of the technical services of the enterprise, is responsible for the implementation of the plan, the production of high-quality products, the use latest technology and technology. The chief engineer heads the production and technical council of the enterprise, which is an advisory body. The following departments are subordinate to him:

Ш technical;

Sh chief mechanic;

Ш Chief Power Engineer;

Ш production - dispatching;

Ш technical control;

Ш safety equipment.

To tasks technical department includes issues of improving products, developing new types of products, introducing the latest achievements of science and technology, mechanization and automation into production production processes compliance with the established technology, etc.

The department of the chief mechanic, together with subdivisions subordinate to him, provides control over the work and adjustment of technological equipment, carries out all types of repair of technological equipment, as well as the installation of new and dismantling of obsolete equipment.

The department of the chief power engineer, together with his subordinate divisions, ensures the uninterrupted supply of the enterprise with electricity, heat, compressed air, water, oxygen and others. Carries out planning and repairs of power equipment, develops and implements measures for the reconstruction, technical re-equipment and prospective development of the energy economy of the enterprise, conducts regulation of the costs of electricity, heat, fuel, compressed air, etc., as well as measures to save them, use secondary energy resources, develops technical and organizational measures to improve the reliability and increase the service life of power equipment, carries out work to optimize the modes of use of power equipment in power and production shops, carries out work on scientific organization work in power plants and improvement of accounting, calculation of needs and compilation of energy balances, analysis, accounting and reporting, conducts briefing and training of personnel, carries out industrial relations with other divisions of the enterprise and regional power supply organizations.

The production and dispatching department carries out operational control over the course of production, develops work schedules, eliminates the causes that violate the normal production regime, etc.

The technical control department exercises control over the complexity and quality of finished products, develops proposals for the prevention and reduction of defects, organizes control over the quality of raw materials, semi-finished products, etc. entering the enterprise. general assessment the results of the activity of the labor collective.

The Chief Economist, who is the Deputy Chairman of the Board for Economic Affairs, manages the work on planning and economic incentives at the enterprise, increasing labor productivity, identifying and using production reserves to improve the organization of production, labor and wages, organizations of internal cost accounting, etc. The planning and economic department, accounting, financial department, economic service.

The planning and economic department develops annual, quarterly plans for the enterprise and individual workshops, monitors their implementation, determines ways to eliminate shortcomings, organizes and improves in-plant and intra-shop planning, develops standards for the formation of economic incentive funds, maintains operational statistical records, analyzes the performance of the main units, workshops and the plant, develops and submits for approval projects, prices for new products, studies and implements best practices in the organization of planning and economic work, etc.

Accounting carries out accounting of the enterprise's funds and business transactions with material and monetary resources, establishes the results of the financial and economic activities of the enterprise, etc.

Financial department - produces financial calculations with customers and suppliers related to the sale of finished products, the acquisition of the necessary raw materials, fuel, materials, etc. The tasks of this department also include obtaining bank loans, timely repayment of loans, and the relationship with the state budget.

The economic service conducts a comprehensive analysis of the results of the enterprise, develops measures to reduce the cost and increase the profitability of the enterprise, improve the use of production assets, identify and use reserves at the enterprise, provides methodological guidance on the scientific organization of labor, participates in the development of technical and economic standards and specific indicators for economic incentives, etc.

The Deputy Chairman of the Board for Economic Affairs manages the logistics and sales of products, the work of housing and communal services, etc.

The Deputy Chairman of the Board for Human Resources manages the Department of Organization of Labor and Wages and the Human Resources Department.

The department of organization of labor and wages develops staffing, draws up annual, quarterly, and monthly plans for labor and wages and monitors their implementation, develops measures to increase labor productivity, introduce progressive wage systems, develops a regulation on the formation and expenditure of a material incentive fund, develops technically sound production and analyzes their implementation, organizes and participates in the development of issues of the scientific organization of labor, promotes the movement for a collective guarantee of labor and social discipline.

All organizations share some common characteristics, including the need for governance. It is not surprising therefore that managerial work also has many common characteristics. A manager is a leader, and although organizations, areas and responsibilities may differ, the work of a chairman of the board, a director, has much in common with the work of a foreman on an assembly line.

Also, this branch of trade has many competitors, so the policy of this company is to identify the most favorable conditions trade: study of sales markets, pricing policy.

Analysis of the organization's activities on the example of this topic

Having studied this topic, we can conclude that the implementation of this theory in practice has no effect. Our store can serve as an example, most likely the director of this Krasnogorsky chain of stores himself knows about the existence of this law, but the management of our store does not know about its existence, therefore, the result of the spontaneous action of the law of awareness-orderliness is applied, where the staff will try to collect as much as possible more information about competitors, sales markets, etc., without thinking about its orderliness and volume. This process can take a lot financial resources in addition, companies can plant false information, which will undoubtedly be accepted. As a result of an unsystematic but natural race for information, a company can suffer serious losses.

Practice proves this: our closest competitor is the Continent store, in order to find out its prices for various products, the sellers of our store must go monthly and find out. The store constantly has various discounts, so prices can change constantly, our management, in order to keep up with them, also constantly changes the prices of goods, but this is not beneficial from the side of the store's revenue, the information received from us is not processed in a decent way, because For this our organization suffers losses.

The second section of this topic is advertising. Advertising of Krasnogorsky chain stores is at a high level. Advertising activities are carried out with the help of television, mass media, advertising signs, there is advertising on transport.

The restaurant complex of the Rossiya Hotel, or Bridgetein Limited Liability Company, is the object of study.

Bridgetein LLC is a legal entity (Certificate of Registration No. 002.023.132 dated December 8, 2000), owns separate property recorded on an independent balance sheet, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be plaintiff and defendant in court.

Basic purpose of its activities, being a commercial organization, the restaurant complex pursues profit. The subject of activity Bridgetein LLC is:

Organization of public catering, creation, maintenance and operation of the main types of mass catering enterprises (restaurant, canteen, cafe, bar, etc.);

Activities for the production, production, sale and organization of consumption of public catering products, food products and semi-finished products, incl. sausage products and smoked products, lunch products, hot, cold, dessert dishes, snacks and drinks; as well as the sale of food products that are not subject to long-term storage, sturgeon and salmon caviar, finished gourmet products, etc.;

Organization and operation of bakeries and confectionery industries, baking and sale of bakery and other flour and confectionery products; Retail beer, soft drinks, dry and fortified wines, vodka, cognac products (liqueur, rum, brandy), other alcoholic, as well as tobacco products and chocolate in the manner prescribed by law; Organization of people's leisure, creation, maintenance and operation of billiard halls, gambling complexes and machines, holding lotteries, as well as work in other areas of the entertainment industry; Banquets, weddings, anniversaries, celebrations and rituals; Provision of services on orders of the population; Creation of own production infrastructure, including production and processing facilities, storage and other auxiliary facilities, transport and distribution network (wholesale/retail) and their management; Implementation of the introduction of new cooking technologies, expanding the range and improving the quality of public catering products; Organization structure is a restaurant complex, which includes four large restaurants, a working canteen, cafes located on every even floor of the hotel, starting from the fourth (20 buffets in total), and bars, the number of which increases almost every month. First of all, you should give brief description Bridgetein LLC restaurants: 1. The Vasilievsky restaurant, with an area of ​​520 m 2 and a main hall capacity of 250 people, is located on the second floor of the western building of the Rossiya. There is a banquet hall for 25 seats (35m 2), where cocktails are usually arranged. The establishment offers a view of St. Basil's Cathedral and Red Square, and the architecture of the buildings can be seen in detail, since the restaurant is located on the second floor. There is a stage in the main hall, the music of Russian and foreign pop performers sounds daily. The restaurant provides mainly the Swedish line, complex lunches and dinners. 2. Restaurant "Kremlin" is located on the twenty-first floor of the hotel. This institution offers an incredibly beautiful panorama of the city: Red Square, St. Basil's Cathedral, the Kremlin's cathedrals, the Moskva River, ancient streets and modern buildings. The main hall of the restaurant, with an area of ​​399m 2, can accommodate 180 people, a banquet hall for 25 seats (36m 2), and there is also a VIP room for 6 people, two walls of which are occupied by windows. In the center of the hall there is a fountain, a large dance floor, but the only drawback of the restaurant is the lack of a bar. Therefore, it is from the "Kremlin" hall that the reconstruction has already begun, which is planned to be carried out in almost all areas of the restaurant complex. 3. The Golden Hall restaurant, located on the first floor of the western side of the Rossiya Hotel, has a main hall with a capacity of up to 500 seats (700m 2), a mezzanine (second tier), with an area of ​​182m 2, and a banquet hall (214m 2), accommodating 100 and 25 people respectively. This is the largest restaurant in the hotel, with a total area of ​​1096m 2 , with a modern interior and a unique view of the domes of St. Basil's Cathedral. It is in the "Zolotoye" that government receptions and celebrations are most often held. There is a concert venue, which is often used for creative evenings of famous cultural figures. In addition, there is an amazingly beautiful dance floor in the hall, the inlay of which required more than a hundred types of precious wood. The restaurant offers a wide variety of services, including the organization of children's parties with the invitation of theater and circus artists, the most exquisite dishes of European and Russian cuisine, cakes from the best confectioners. Through the efforts of eleven master chefs, under the guidance of a chef - winner of the Berlin World Culinary Olympiad, any need will be satisfied. 4. The Severny Restaurant is an ideal place for corporate events, receptions, banquets, located on the mezzanine floor of the northern part of the Rossiya Hotel. The capacity of the main hall is 250 people, the banquet hall - 40. The interior of the restaurant requires modernization, there is no bar, however, due to the optimal capacity, the restaurant has revenue from renting out the hall area for mass events. This restaurant practically does not work on the menu, because. first of all, a buffet and complex lunches are offered, paid for by bank transfer. For example, the cost of meals by bank transfer (01.01.02) is as follows: - Breakfast (buffet) - 210 rubles. - Breakfast (continental) - 180 rubles. - Lunch - 300 rubles. - Dinner – 300 rubles Orion and Q Club. Working canteen with self-service, with a capacity of 100 seats, is located in the western building in the basement of the hotel, and is designed mainly for employees of the hotel and the restaurant complex. Bridgetein LLC often serves large public events, conferences, congresses, government receptions, banquets, receptions, celebrations, etc. For each corporate event, a contract, a menu is drawn up. At the Rossiya Hotel Lately many private restaurants have been opened, for example, Tokyo, Manhattan, Gioconda, Moscow Time, Exquisite Taste and others, which can seriously compete with Bridgetein LLC. In order to outperform the competition, attract and retain a customer, it is important to know exactly the needs of visitors, in accordance with which to formulate an offer, and for this it is necessary to conduct market research regularly. So, in order to choose the right direction of research, you need to clearly state the problem. The initial data for determining the problem are information about the state and functioning of the organization. Thus, it is necessary to study the results of the production, economic and marketing activities organizations, analyze the main reporting and statistical data. From the point of view of assessing production activities, the most important financial document is gains and losses report . The main indicators of Bridgetein LLC are given in table 1.1. Since the limited liability company has been in existence for just over a year, the table shows indicators for I And II six months and for the year as a whole as of January 1, 2002. Table 1.1 Main enterprise indicators, rub.

In accordance with the order on the application of public catering mark-ups in the formation of sales prices, in the Restaurant Complex Bridgetein LLC, from January 1, 2002, certain mark-ups were established. We calculate the average values ​​for the halls of restaurants, cafes, bars, a working canteen and for serving banquets and receptions and compare the data obtained for clarity in the diagram (rice. 1.1):

Rice. 1.1. The average size of markups in the Restaurant complex LLC "Bridgetein"

After analyzing the size of the markups in the Restaurant complex, we can conclude that when servicing banquets and receptions, the maximum markups are set, since the most exquisite dishes and snacks are made here, including those made to order. In addition, the restaurants of the Rossiya Hotel have always enjoyed a high level of demand for holding events of this level, and the Bridgetein restaurant complex has already established itself as a manufacturer of high-quality products, so such a high margin does not at all reduce the frequency of banquets and receptions, which is on average 1-2 times a month. Moreover, banquets are often ordered on major holidays by a well-to-do contingent that is not used to saving, and the restaurant complex takes advantage of this.

The work canteen has the lowest mark-up, which is understandable, since it is designed more to feed employees than to bring economic effect. The dining room is intended mainly for employees of the organization and hotel workers.

In bars, the average markup is 39% higher than in restaurants. This happens because the bar sells mainly purchased goods, the margin on which is quite high, for example, for the same wine - vodka and tobacco products in a restaurant, the mark-up level is from 50%, in bars - from 100%. The restaurant, in turn, sells the same purchased products with a lower markup, and sets a higher markup for portioned, specialty, banquet dishes, snacks, confectionery own cooking, which the bar does not sell.

Turnover analysis

In order to characterize the volume of sales of culinary products and purchased goods of Bridgetein LLC, it is necessary to refer to such a quantitative indicator as turnover, which expresses the economic relations arising from the sale own products, purchased goods and the provision of services for the organization of consumption.

The turnover of LLC "Bridgetein" consists of two main parts: the sale of products of its own production; sale of purchased goods. Products of own production includes food products and semi-finished products manufactured at the enterprise, i.e. various dishes, hot and cold drinks, culinary, confectionery, flour products, etc. purchased goods, coming in finished form from other enterprises, complement, and in some cases replace some types of products of their own production. These are bread and some confectionery, fruits, berries, chocolate; alcoholic beverages, beer, tobacco products, matches, etc. The sale of own-produced products, as well as purchased goods directly to consumers through dining halls and buffets is retail turnover enterprises.

The turnover of LLC "Bridgetein" in the period from June to December 2001, is presented in Annex 3. Analysis of trade turnover allows you to evaluate the results achieved, to study the dynamics. Data on the implementation of the turnover plan and its composition are given in tab. 1.2. Table 1.2

Evaluation of the implementation of the turnover plan, rub.

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General characteristics of the company

Full name of the organization: Limited Liability Company "Business IT"

Abbreviated name: Business IT LLC

Creation date: 1995

Legal form: Limited Liability Company

Field of activity: software, consulting services

General information

Limited Liability Company "Business IT" is a business entity, the authorized capital of which is divided into shares defined by this Charter.

The company was registered by the State Registration Chamber under the Ministry of Justice of the Stavropol Territory on July 9, 1995 No. 1154.

The Charter of the Company has been brought into line with the Federal Law "On Limited Liability Companies". In its activities, the Company is guided by the current legislation, the Civil Code Russian Federation, the Federal Law "On Limited Liability Companies", the Charter and the Memorandum of Association.

Business IT LLC is an independent business entity established to perform work and provide services in order to meet public needs and make a profit.

Corporate name of the company:

full name in Russian: Business IT Limited Liability Company;

abbreviated name in Russian: Business IT LLC.

Location of the Company: Stavropol Territory, Stavropol, 1st Promyshlennaya st., 3a.

The company is created to produce products, perform work and provide services in order to meet public needs and make a profit.

LLC "Business IT" has been operating since 1995, specializing in the integrated automation of business processes of all types of accounting. Executes projects for the production and implementation of accounting, banking, trade, management, information and production systems etc. For 15 years the company has become largest center development, implementation of software systems and provision consulting services in the Stavropol region. The company offers a whole range of software products and services for almost any business area. Can provide assistance at any stage of enterprise development, from professional consulting to comprehensive automation of all business processes of both a start-up company, or a branch, and big company, holding.

The main activities of the company today are:

1. Provision of consulting services:

1.1Financial and management consulting:

budgeting systems, balanced scorecards;

business planning and selection of lending options;

2Accounting consulting:

Consolidation,

3IT consulting:

examination and audit;

offer a package of IT solutions to improve the management of enterprises;

Management documentation support:

analysis and development of document flow schemes;

supply and implementation of systems electronic document management and office work;

3. Automation of enterprises and organizations - projects of any scale from one workplace to 1000 workplaces;

Development of individual specialized configurations and solutions on the platform "1C:Enterprise 8";

Long-term support, warranty and service maintenance;

Training of users and specialists in new technologies and software products in training center companies and locally;

Development and delivery information systems: web-shops, and trading platforms; corporate websites , information touch kiosks systems for PDAs; POS systems and data collection terminals;

Development of business plans and financial modeling.

The Company may carry out any other activities not prohibited by law.

Business IT LLC carries out activities that are subject to licensing or require special permission only after obtaining the appropriate license or permission issued by the competent authorities in the prescribed manner.

Agricultural production cooperative Ugra is a legal entity and is guided in its activities by the Civil Code of the Russian Federation, Federal Law No. 14-FZ of February 8, 1998 “On Limited Liability Companies” (as amended by federal law dated 05.05.2014 No. 282-FZ) and its own Charter.

In SPK "Ugra" the main activity is dairy cattle breeding. The Company was established for the purpose of producing, processing and selling agricultural products, as well as making a profit through the efficient use of its property.

SEC "Ugra" has the right to open bank accounts in the Russian Federation and abroad in accordance with the established procedure, to receive long-term and short-term loans from banking institutions.

SEC "Ugra" can create independently or jointly with other legal and individuals enterprises and organizations with rights legal entity in any organizational and legal forms permitted by law, including subsidiaries and dependent companies.

Location of SPK "Ugra" and postal address: Russian Federation, 249910, Kaluga region, Yukhnovsky district, Kolykhmanovo village, st. Varshavskaya, 15.

The location of the organization is characterized by a temperate continental climate with pronounced seasons. The amplitude of fluctuations of the average daily temperature during the year is -12°С in January and 26°С in July. The average annual rainfall is about 680mm. The duration of the grazing period for keeping livestock is 145-160 days a year, which is quite suitable for the development of the livestock industry. Land use is located in the zone of mixed forests, where soddy-podzolic and gray forest soils. The vegetation is woody and meadow herbaceous formation. The area of ​​land use of SPK "Ugra" is 2603 hectares, including the area of ​​agricultural land 1533 hectares (58.9% in the structure), of which arable land is 916 hectares.

In general, natural features contribute to the cultivation of basic crops and maintaining the forage base at a level acceptable for keeping the main groups of livestock, which leads to the production of the main types of products.

The delivery points for agricultural products are: Olkhovsky LLC, Ressa OJSC.

Authorized capital defines minimum size his property, guaranteeing the interests of creditors. The authorized capital of SEC "Ugra" is 351,000 (three hundred fifty-one thousand) rubles and was created at the expense of a contribution in the form of Money contributed by the founders.

The supreme body of the organization is the general meeting of the members of the Society, which manages the activities of the organization in accordance with the law and the Charter.

Management of the current activities of SEC "Ugra" is carried out executive body organizations - by a director elected by the general meeting of the company's participants for a period of at least two years. Aliev Dzhabrail Sharipovich is the director of SEC "Ugra".

Responsibility for organization, condition and credibility accounting in the Company, timely submission of the annual report and other financial statements to the relevant authorities, as well as information about the activities of the Company submitted to the founders, creditors and the media, is the responsibility of the director of the Company in accordance with the legislation of the Russian Federation.

Accounting is maintained by the chief accountant (since February 26, 2014 - Kolesnikova Maria Nikolaevna), who is directly subordinate to the director of SEC "Ugra". Accounting is carried out on the basis of the journal-order form of accounting. Since May 2011, the 1C: Accounting 8 program has been acquired in the SEC "Ugra" for effective accounting. In the SEC "Ugra" education audit commission not provided.

To check and maintain correct annual reports and balance sheets, as well as to check the status of current affairs, the company has the right to engage a professional auditor who is not connected by property interests with the company or its participants.

The organizational structure of the organization is a brigade, linear-functional. The management apparatus is formed on the basis of an employment contract (contract).

Labor protection, social conditions, working conditions, wages and forms of incentives are regulated Labor Code Russian Federation, legislative and regulations, employment contracts and the Charter.

Employees of SPK "Ugra" are subject to social, medical and other types of insurance and social security in the manner and under the conditions established by the current legislation.

Accepted organizational structure suits the Society and its leaders. Analyzing the work over a long period of time, it is necessary to note the merits of work according to the accepted organizational system:

Unity and clarity of management (even when performing unusual or unplanned work);

Consistency of actions of performers;

Clearly defined responsibility;

Efficiency in decision-making;

Ease of Management;

Personal responsibility of the head of the department for the result of the work done.

The structure and composition of the management apparatus are shown in Figure 2.

Figure 2 - The structure and composition of management in the SEC "Ugra"

At the same time, this structure also has negative factors:

1. Very high requirements for the head of the department, who must be comprehensively prepared to perform the assigned work (including - partially unusual functions, but necessary in this moment);

2. There are no sites for planning and preparing decisions;

3. Information overload;

4. The concentration of power in management.

To assess and analyze the financial condition of SEC "Ugra", let's consider the main economic indicators of the organization's activities for the period from 2012 to 2015.

It is advisable to start the economic description of the activities of the SEC "Ugra" with an analysis of the structure marketable products characterizing specialization.

After analyzing the data presented in Table 2.1, we can conclude that the SPK "Ugra" has a livestock sector with developed cattle breeding. So in 2015, the share of livestock in the structure of marketable products amounted to 97.15%, which is more than in 2011 by 4.82%, and in 2012 - by 1.55%.

In the livestock sector for the entire analyzed period, the dairy and meat direction remains. In the organization, the share of milk accounts for 70.89% of the proceeds from the sale of products, and the share of meat - 26.11%. This indicates that in the organization the most significant is the production of milk.

The plant growing sector has the smallest share - 0.34%, since it is auxiliary and serves mainly for the production of fodder crops.

Table 2.1 - The size and structure of the organization's marketable products

For a more complete economic description of the SPK "Ugra" it is necessary to analyze the size of agricultural production, data on which are presented in table 2.2.

After analyzing table 2.2, we can draw the following conclusions: the value of the organization's gross output tends to increase. So in 2015 it amounted to 18499 thousand rubles, which is 18.8% more than in 2012. This is due to an increase in milk production in 2015 by 20.4%, as well as a significant increase in grain production - by 53%.

The average annual cost of fixed assets of the main activity for the analyzed period increased due to the acquisition of new assets of the main activity (in particular Vehicle and cattle) and the construction of a milk pipeline. Thus, in 2015, the cost of fixed assets amounted to 40,586 thousand rubles, which is 15.1% more than in 2012.

The average annual number of employees employed in agricultural production in 2012 was 47 people, in 2015 it decreased to 39 people (by 17%). This turnover of workers is due to low wages, conditions and the complexity of agricultural work.

The average annual number of cattle increased in 2015 compared to 2012 by 5.2%, this is due to the acquisition of heifers and heifers older than 2 years. Thus, the resource potential of SPK "Ugra" indicates its average production volume.

Table 2.2 - The size of the agricultural production of the organization

The activity of the organization is analyzed by the main economic indicators, which, as a rule, are grouped into four groups, characterizing the level of production, productivity and wages, indicators of the use of fixed assets and profitability. The main economic performance indicators of SEC "Ugra" are presented in table 2.3. The data in the table indicate that the level of production in the dynamics of years is increasing. Thus, the output of gross output per 100 hectares of agricultural land in 2015 amounted to 913.1 thousand rubles, which is 11% more than in 2012, and the production of marketable products per 100 hectares of agricultural land in dynamics also tends to increase in as a result of the growth in sales of livestock products.

Labor productivity in the livestock and crop production sectors tend to increase by 26.9% and 67.4%, respectively, compared to 2012, which was mainly affected by an increase in gross output and a decrease in labor costs. In turn, wages for the analyzed period increased in 2015 compared to 2012 by 32.7%.

Efficiency production costs tends to decrease, which is explained by the growth of costs for the purchase of feed, seeds, materials and the provision of services by third parties.

The level of unprofitability for the analyzed period fluctuates. The level of unprofitability in 2015 for the cost of sales was 46.2%, and for fixed assets - 28.9%. Due to significant fluctuations in the production and sales of products over the years, the economy experiences instability in the results from the sale of products. The high level of unprofitability for the period under review was due to losses in the livestock sector. Depreciation costs are included in the price of milk, so it is significantly higher than the selling price. And since milk is the main product, the economy will incur losses until all costs are paid off.

Table 2.3 - The main economic indicators of the organization's activities

In general, based on the results of the analysis of the main economic indicators of the activities of the SEC "Ugra", we can draw the following conclusion: the organization we are analyzing, despite the crisis state, continues to function and carry out its production activities. In the livestock sector, SPK Ugra specializes in milk production. The bulk of the milk, with a fat content of 3.8%, belongs to the first grade, which is a big plus in the field of sales. Same way this farm has the ability to provide feed for the entire livestock of kept animals, independently carries out its activities, disposes of the products produced, the profit received, which remains at its disposal after paying taxes and other payments.