Divisions related to the control apparatus. Organizational structure of the enterprise

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Introduction

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

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

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

3.1 Evaluation of management efficiency in OAO NTK "Alesya"

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

Conclusion

Bibliography

Introduction

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

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

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

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

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

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

The object of research is operating enterprise OAO NTK "Alesya"

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

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

The main tasks are:

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

2) analysis of the organizational structure of the enterprise;

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

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

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

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

1.1 The concept of structure and organizational structure

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

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

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

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

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

The organizational structure is complete system specially designed in such a way that people working within it can most effectively achieve their goals.

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

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

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

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

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

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

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

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

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

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

The leaders of the grassroots and middle management only help him by providing the necessary information, and in larger enterprises - and suggesting the structure of the units subordinate to them, corresponding to the general structure of the organization chosen by the top management.

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

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

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

The structure affects a number of parameters:

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

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

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

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

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

1.2 Types of organizational structures and their characteristics

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

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

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

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

c) the degree of formalization of the control mechanism.

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

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

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

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

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

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

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

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

Advantages of a linear structure:

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

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

3. Clearly expressed responsibility;

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

Disadvantages of a linear structure:

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

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

3. Low flexibility and adaptability to changing situations;

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

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

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

7. Overload of top-level managers;

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

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

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

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

Figure 1.1 - Functional management structure

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

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

Figure 1.2 - Linear-functional control structure

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

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

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

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

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

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

Figure 1.3 - Divisional management structure

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

Advantages of a divisional structure:

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

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

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

4. Closer connection between production and consumers.

Disadvantages of the divisional structure:

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

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

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

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

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

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

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

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

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

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

Figure 1.4 - Product Oriented Matrix Management Structure

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

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

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

1.3 Foreign experience in improving organizational structures

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

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

The Board of Directors consists of the Chairman, Managing Director ( general manager) and department directors. The Chairman of the Council carries out general leadership company and perform representative functions.

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

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

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

Figure 1.6 - Typical organizational structure of a Western European company

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

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

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

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

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

4. Deployment design work, mastering advanced design methods.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1. Implementation of strategic planning and marketing services.

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

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

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

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

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

2.1 Organizational and economic characteristics of OAO NTK "Alesya"

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

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

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

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

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

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

Advantages of OAO NTK "Alesya":

Favorable location of the organization;

Formed image;

Annual awards, diplomas in various categories.

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

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

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

Note - Source: [Appendix B]

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

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

Note - Source: [Appendix D]

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

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

Consider the main financial indicators of the organization for 2011 - 2012.

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

Note - Source: [Appendix D]

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

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

1. increase the solvency of the organization;

2. Enhance financial results activities of the organization;

3. increase the financial stability of the organization;

4. Increasing the business activity of the organization.

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

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

The functions of personnel management are implemented using certain methods:

Organizational;

administrative;

Economic;

Socio-psychological.

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

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

The economic motivation of personnel includes direct financial reward, salary, bonuses (or bonuses), participation in profits and equity; additional payments; fines.

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

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

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

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

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

The functions of managing the activities of an enterprise are implemented by departments of the management apparatus and individual employees, who at the same time enter into economic, organizational, social, psychological and other relationships with each other. Organizational Relations, developing between divisions and employees of the enterprise management apparatus, determine its organizational structure.

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

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

First level:

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

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

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

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

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

Second level:

The executive management body is the director of the branch.

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

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

Activities of the branch manager:

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

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

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

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

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

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

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

Services and departments

Services and departments are functional units that provide life of the entire organization.

In ER-Telecom CJSC these include:

• - accounting;
• - security service.

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

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

Administrative and management personnel (AUP) are employees of the enterprise who directly perform the functions of managing the organization.

Composition of administrative and managerial personnel

In most cases, belonging to the administrative and management personnel (AMP) is defined as the presence or absence of production function and, if necessary, to carry out the activities of an employee of the enterprise for the normal functioning of the organization.

General management personnel include:

CEO and managers of all levels.

Deputy leaders of all levels. Employees replacing managers perform their direct functions when necessary and, therefore, are also included in the administrative and managerial staff of the organization.

Employees heading structural divisions at enterprises.

Chief accountant and other accounting staff. The chief accountant is a responsible person and is considered the position of the first link of management. Despite the fact that the activities of the accounting department are not directly related to management as a whole, given its absolute necessity for economic activity and the absence of a production component, all accounting employees are administrative and managerial personnel.

Finance staff.

HR department employees. Employees of the personnel department also do not participate in the production of inventory items or the direct provision of services to customers for which the business entity will receive a profit. However, the presence personnel workers is also necessary for the enterprise, which refers employees personnel service to the structure of administrative and managerial personnel.

Employees of the planning and economic department.

Lawyers. Lawyers refer to production staff only when they provide services to the organization's customers. If lawyers work only for the enterprise itself and in its interests, then they are part of the administrative and managerial staff.

Other categories of employees. Such employees of the organization include clerks, office workers and other employees who perform administrative activities that ensure the normal functioning of the enterprise.

Tasks solved by administrative and managerial personnel

Administrative and managerial personnel is necessary primarily for the management of the enterprise.

At the same time, the administrative and managerial staff exercises control over the performance of the functions assigned to other employees, and also regulates their activities.

The tasks of the administrative and managerial staff may be as follows:

Control. Administrative and managerial personnel should manage everything that happens in the enterprise. Such employees are obliged to organize all vital processes to ensure the uninterrupted production of products or the functioning of the enterprise.

Control. The task of all managers is to ensure effective control over subordinate employees. In addition, employees of the administrative staff also have to control other aspects of the enterprise.

Labour Organization. The organization of labor is the creation of an optimal management structure. The manager selects employees for a specific job, delegating them tasks or powers, or the right to use the resources of the enterprise;

Motivation (activation). Motivation (activation) is a set of methods that encourage employees to work most efficiently;

Solving these problems, the administrative and managerial staff ensures the effectiveness of the organization.

Expenses for the maintenance of administrative and managerial personnel

The costs of maintenance of administrative and managerial personnel are related to the costs of managing enterprises and organizations.

Administrative and management personnel (AMP): details for an accountant

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

Accounting Key Concepts Accountant Accounting Trial Balance General Ledger Debit Cost Price Double Entry Standard Methods Cash and cumulative methods RAS / IFRS Financial statements Accounting ... Wikipedia

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

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

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

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

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

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OJSC NPO Burovaya Tekhnika VNIIBT Type open joint stock company Year of foundation 1953 Location ... Wikipedia

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

Books

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

Production without proper management turns into complete chaos. As the enterprise grows, it becomes more complicated and acquires an official character and its management apparatus.

Traditionally, the organization and management of an enterprise is concentrated in three main areas of activity:

production,

financial activities.

R&D is added to these areas. It is on this approach that enterprise management apparatuses are created.

The management apparatus is a body of the organizational structure designed to implement the tasks of management by performing the functions of managing the forces of specialists to achieve the organization's goals.

Employees of the management system specialize in one of these areas, and manage this area.

It is advisable to consider the formation of the management apparatus in the genesis of the enterprise from a small enterprise to big company, which will give the key to understanding the structure of the control apparatus and its functional purpose.

A. Owner-managed firm.

According to the experience of the United States and the study of the activities of Russian companies by the author, the owner, manager himself can perform all management functions (as long as the number of employees in the company is up to 30-50 people and does not have a complex more than 2 levels of hierarchical structure.

• one). He plans the work of the company,
• 2). Dealing with supplies
• 3). Controls the production process
• 4). Engaged in sales
• five). Solves financial issues.

At best, he is helped by masters or assistants (the difference between Russian firms, as a rule, an entrepreneur hires an accountant due to his unprofessionalism in this matter and the complexity of reporting and tax system). Thus, the management apparatus of this type of enterprise is the head (see diagram 1.1.)

Scheme 1.1 Control apparatus (shoe repair shop)

B. Growing firm

The expansion of the company begins with the fact that the owner hires two new employees: to perform sales functions; for financial activities. The owner and two new specialists make up the management apparatus, see diagram 1.2.

Scheme 1.2. Control apparatus (shoe repair and sewing workshop)

With this structure of the apparatus, a number of functions, sales and finances are transferred from the head to his subordinates, thereby reducing his function.

If the enterprise continues to grow, then soon a production manager is added to the three employees of the management apparatus, who is equated with sales and finance specialists, see diagram 1.3.

Scheme 1.3 Management apparatus of Catalunya House LLC, Khabarovsk

The manager at this stage of development of the management apparatus continues to answer and perform "compact" and "stable" management functions.

The former are understood as: decision-making, giving orders, organizing production, motivating employees, and communicating in the organization.

Under the second: planning, collecting information, coordinating activities, monitoring and accounting, consulting, clerical work. As the enterprise grows, the management apparatus becomes more complicated: 1) the emergence of hierarchical levels of management, 2) the division of activities into “command” (linear) and “headquarters”. Specialists directly responsible for the functions of production, marketing, finance, R&D are line managers and are engaged in "team" activities. Technical and clerical specialists who are not directly involved in the management of these types of activities are paid specialists and collect information, calculate, account and control, develop standards, etc., see diagram 1.4.

Scheme 1.4. Management apparatus of JV Mirmetall, Khabarovsk

On the this enterprise the management apparatus has a functional division by type of activity (sales, production, finance + legal activity, security), and line managers by type of activity (general director, chief engineer, Commercial Director, Ch. accountant, managers of levels 3 and 4) and staff specialists (assistant to the general director, lawyer, head of the KhCh, head of security), as well as staff specialists of the 2nd level of management (chief mechanic, chief power engineer, dispatcher, controllers, marketer). Together with him, the general director continues to combine "command" and "staff" functions, this concerns the issues of planning the activities of the enterprise, developing the structure of the company, etc.

In a large company, the creation of headquarters units is a condition for successful enterprise management. The growth of the enterprise makes it necessary to organize it in the form of a system of coordinating structural units. The apparatus must ensure the achievement of the main goal of the enterprise - making a profit.

B. Large enterprise.

The main interrelated tasks of the enterprise are production, research and development, marketing, financial activities. Therefore, this is how the control apparatus is created, based on these functions. Separation of functions in order to perform each of the tasks, splitting each function into subfunctions, correct distribution work force, the use of material resources - this is the basis of an organized plan.

Building a management apparatus on this approach ensures the achievement of goals. At the same time, the combination of command and staff functions leads to a decrease in the effective activity of the control apparatus. Therefore, their differentiation becomes a necessity.

There are two approaches: staff-oriented specialists of the first level of management are decentralized (see Mirmetal), or, for example, in large American companies, they are centralized, i.e. merged into one department. The company "Radon" has chosen this path, see Scheme 1.5.

Scheme 1.5. The structure of the management apparatus of the enterprise "Radon"

Scheme 1.6. Apparatus structure executive director"Radon"

This approach determines the coordination and interaction of all headquarters structures of the 1st level under a single leadership and the main difference is the creation of a body responsible for planning the activities of the enterprise as a whole. The creation of an administrative service along with production, marketing, financial provides large enterprise more opportunities to achieve goals. At the same time, there are no right answers in management and this approach can be considered as an alternative one.

The approach itself is important in creating the structure of the administrative apparatus, proceeding both from the types of activity (production, marketing, finance) and from the nature of the activity (line management, headquarters directorates).

Staff employees influence the decisions made by line managers, but are not responsible for the process of managing line services and do not have the right to interfere in their activities. It is important to note that, as a rule, the problems of interaction between line and staff structures on small and large firms no, on the first they are inseparable and are carried out by the leader; on the second, there is a direct need to distinguish them. On average, everything depends on the understanding of this issue (for example, if a quality control specialist is subordinate to the shop manager, then his meaning is lost, if the production director, control is more valid), see diagram 1.7.

Thus, the management apparatus is the management of the enterprise to achieve the goals of the enterprise through the performance of management functions, creating for this purpose the structure of the apparatus, which provide a solution to the problems of production, R&D, marketing, financial activities and administrative activities.

The structure of the management apparatus depends on the tasks facing the enterprise, the size, the category of management on the structure of the apparatus.

When forming the management apparatus, it is advisable to take into account the following factors:

Analysis of the activities performed by specialists and ways of coordinating with others.

Decision-making level and the role of specialists in decision-making.

The manager's contribution to achieving the final result.

Determination of the allowable scope of assigned duties and the number of subordinates.

Calculation of working time, methods of labor organization.

Formation of the structure according to goals and objectives, and not according to other criteria.

The formation of departments depends on the features underlying them, among them are:

Divide by group size.

On a functional basis (production, marketing, finance, etc.).

On a territorial basis (all functions are entrusted to the territorial department).

Based on manufactured products (usually in large enterprises).

Based on consumer interests.

Practice shows that there is a combination of the use of these features, see Scheme 1.8.

Scheme 1.8. Manadgement Department

(combination of functional and territorial features)

The effectiveness of the management apparatus has long been associated with the economic performance of the enterprise. The achievement of leading companies indicates that it is advisable to introduce a strategic variable in this matter - an increase in the cost of a device today can, with effective strategic planning bring a significant effect. Evidence of this, the introduction of administrative services in the United States in the 1960s was compared to a revolution in management.