State Enterprises in the 1920s found themselves in completely new conditions. Extremely heavy economic the situation did not allow the state to provide nationalized enterprises with raw materials and fuel. Therefore, it was decided to transfer them to economic accounting. Its main principles were self-sufficiency, self-financing and self-government. 12 AB 1921 in connection with the introduction NEP Advice Labor and Defense defined new principles for organizing large industrial enterprises ( trusts). Staying in state property, they gained significant independence and were transferred to full self-accounting.
Summer 1921 The formation of self-supporting trusts began. A trust that united several enterprises received legal rights faces, account in bank. The trust contributed to budget not all of mine profit, but only installed taxes by law and payments, but did not use government funding. He was obliged to develop production and pay employees and partners from the profits received. Trusts could voluntary order to unite in syndicates, engaged organization procurement and sales. By idea, d.b. a chain will form: consumer - trade enterprise - syndicate - trust - enterprise. All participants in the chain were united by a material interest in the sale of products, and, consequently, in their quality. In practice, the state represented by VSNKh retained broad powers to manage enterprises, which seriously limited the economic independence of trusts.
Goals, implementation and results of perestroika
In connection with the transition to the NEP, the system of recruiting enterprises also changed labor force. Place labor armies took free hiring labor through exchanges labor. Cost accounting assumed material interest of workers in the results of the enterprise. However, in practice this was almost impossible to achieve. The fact is that many enterprises, especially in heavy industry, worked unprofitable. Therefore, it was impossible to establish a direct relationship between the profit of the enterprise and the wages of workers. It was still paid based on norms, prices and tariffs. This guaranteed the worker a minimum wage, but did not allow him to earn “too much” even in profitable enterprises. Thus, the transition to the NEP gave rise to complex problems associated with an attempt to combine elements market economy with the preservation of enterprises, trusts and syndicates in state ownership.
IN since 1980s economic accounting is proclaimed one of the main means of economic growth.
Army
Economic calculation is an economic category that expresses a system of economic relations in the field of production, processing, exchange, distribution, storage and consumption. In practical activities, self-financing acts as a method of management based on the comparison of expenses and income, reimbursement of expenses with one’s own income in order to obtain a profit in an amount sufficient to carry out simple reproduction (self-sufficiency) and expanded (self-financing). The essence of self-financing- this is the independence of the enterprise in planning its activities, management, interest and responsibility for the final results economic activity enterprises, making a profit. The purpose of self-financing- this is an increase in product production, an increase in its quality and range, profit and profitability of production and, on this basis, an increase in the financial situation of the enterprise’s employees. Cost accounting requires workers to increase labor productivity and reduce production costs. From an organizational point of view, cost accounting is divided into general economic and intraeconomic.
Through general economic calculation economic relations of the enterprise with state and other enterprises and organizations are manifested. On-farm- covers only the relationship between the administration of the farm and its divisions and between divisions and employees, i.e. limited to the boundaries of the economy. In agriculture enterprises used one of 2 forms of self-financing : 1st form - profit distribution. Revenue minus cost (cost includes: material and labor (wages) costs) equals profit. Taxes are deducted from the profit, and what remains is the self-supporting profit of the farm. 2nd form normative income distribution. Revenue minus material costs is income. Income minus taxes equals self-supporting income. The bulk of agricultural enterprises operate according to the normative distribution of profits, They must be paid a monthly salary, and at the end of the year they must receive a material increase for exceeding production and economic indicators. Peasant farms, some cooperatives, etc. operate under the second form. Here, salaries are not paid monthly, an advance is issued, and at the end of the year a single payroll fund (salary and incentives) (ETF) is issued.
34. System of plans at the enterprise.
An enterprise is a complex socio-economic system. Accordingly, the enterprise planning system is quite complex and diverse. The system of enterprise plans is comprehensive program ensuring its functioning and development. The result of planning is a set of plans, each of which represents a part common system and is aimed at achieving the overall goals of the enterprise, sustainable economic and social functioning and development. Planning tasks as a process of practical activity include:
1) formulating the composition of upcoming planned problems, determining the system of expected dangers or expected opportunities for the development of the enterprise;
2) justification of the put forward strategies, goals and objectives that the enterprise plans to implement in the coming period, designing the desired future of the organization;
3) planning the main means of achieving set goals and objectives, selecting or creating the necessary means to move closer to the desired future;
4) determining the need for resources, planning the volumes and structure of the necessary resources and the timing of their receipt;
5) designing the implementation of developed plans and monitoring their implementation.
In the economic practice of domestic enterprises, it is generally accepted that there are two main systems or types of market planning: technical-economic and operational-production.
Technical and economic planning provides for the development of a holistic system of indicators for the development of technology and the economy of an enterprise in their unity and interdependence both in place and in time of action. During this planning stage, optimal production volumes are justified based on the interaction of supply and demand for products and services, the necessary production resources are selected and rational standards for their use are established, final financial and economic indicators are determined, etc.
Operational and production planning is a consequence of the technical and economic and represents its subsequent development and completion. On at this stage current production tasks are established by a separate workshop, site and workplace, and various organizational and managerial influences are carried out in order to adjust the production process.
According to the content of planning decisions, they are distinguished: 1) Tactical plan is a plan for the economic and social development of an enterprise, representing a comprehensive, detailed program of production, economic and social activities for the corresponding period. 2) Strategic planning includes the selection and justification of means, tasks and goals to achieve specified or current results for the enterprise. 3) Operational (calendar, production) planning is the final stage in the economic activity of an enterprise. With the help of operational planning, the indicators of tactical plans are specified in order to ensure the daily systematic and rhythmic work of the enterprise and its divisions.
35.Forecasting and planning methods.
Forecasting is the process of developing forecasts. A forecast is understood as a system of scientifically based judgments about the possible states of an object in the future, about alternative ways of its development and about the timing of their implementation. The forecast is probabilistic, multivariate and alternative in nature.
Planning is a process scientific justification goals, priorities, determining ways and means to achieve them.
In world practice, the following methods of forecasting and planning have become widespread. 1) Methods of expert assessments.
The forecast is based on the opinion of a specialist or a team of specialists, based on professional, scientific and practical experience. There are individual and collective expert assessments. Among individual expert assessments, the most widely used are the interview method, the analytical method and the script writing method. In world practice, among the methods of collective expert assessments, the most widely used are the method of collective idea generation, the commission method, and the script writing method.
2)Extrapolation methods. Their essence is to study the stable development trends of the forecast object that have developed in the past and present and transfer them to the future. Extrapolation forecasting methods are based on the study of time series (a set of observations obtained sequentially over time).
3)Modeling methods. Modeling involves constructing a model based on a preliminary study of an object or process, identifying its essential characteristics, components or features. Matrix models, optimal planning models, network modeling, and economic and statistical models are widely used.
4) Economic and mathematical methods represent methods for calculating economic indicators using methods of applied mathematics and mathematical statistics. They make it possible to comprehensively substantiate changes in economic indicators, improve the quality of forecasts, and carry out multivariate optimization calculations.
5) Method of economic analysis should be carried out at all levels of economic management. Its essence lies in the fact that an economic process or phenomenon is divided into its component parts and the mutual connection and influence of these parts on each other and on the course of development of the entire process is revealed.
6)Program-target method consists in selecting the main goals of social, economic and scientific-technical development, developing interrelated measures to achieve them within the scheduled time frame with a balanced provision of resources, taking into account their effective use.
36. Business plan, content, structure, purpose.
Business plan is a plan, a program for carrying out business operations, the actions of a company, containing information about the company, product, its production, sales markets, marketing, organization of operations and their effectiveness. A business plan is a brief, accurate, accessible and understandable description of the proposed business, the most important tool when considering a large number of different situations, allowing you to select the most promising desired result and determine the means to achieve it. A business plan is a document that allows you to manage a business, so it can be represented as integral element strategic planning and as guidance for execution and control. It is important to consider a business plan as the planning process itself and a tool for intra-company management. A business plan is a document that formulates the goals of the enterprise, provides their justification, determines the path to achievement, the means necessary for implementation and the final financial indicators of the work. As a rule, it is developed for several years (usually three to five years) broken down by year. In this case, data for the first year is usually given by month, and for subsequent years - on an annual basis. Purpose of a business plan– show the real chances of realizing a business idea. It not only gives a true assessment of opportunities and risks, but shows the need (or lack thereof) to attract additional investments and open credit lines. In essence, a business plan shows the success of management and ways of developing the enterprise to achieve its goal.
Business plan structure: 1) Title page. 2) Summary/Introductory part. 3) Analysis of the state of affairs in the industry. 4) The essence of the project. 5) Marketing plan. 6) Production plan. 7) Organizational plan. 8)Financial plan. 9) Risk assessment. 10) Applications.
Conducted a round table on the topic “Experience in using the internal cost accounting system in Russian companies" The Round Table was attended by top managers and specialists from companies that have successfully implemented and are using an internal cost accounting system, as well as consultants who are experts in the field of implementing a cost accounting system.
Based on materials from the Round Table in the magazine “ Financial Director» published the article “How to force company divisions to reduce costs”
We publish full transcript discussions.
Part one.
What is “internal cost accounting”. Advantages and disadvantages of the system.
Alexander Kochnev, managing partner of ITeam consulting company
The first thing I would like to talk about is the concept of self-financing. What the management system called self-financing is, and what problems it allows to solve, are understood differently by many. In preparation for this event, we formulated the following features this management approach.
Company divisions are given a certain independence within their area of responsibility, i.e. have certain resources and manage them independently. Also, part of the company’s assets may be transferred to their disposal.
In relations between departments, internal tariffs are established. Divisions begin to operate on a “customer-supplier” basis, that is, they buy and sell their products and services from each other.
A system of motivation for managers is being introduced with a focus on financial results. Department managers are no longer simply focused on operational indicators, they are beginning to understand how they contribute to the company's financial results and what results to expect in various departments.
A certain formalization is introduced in interactions between departments. Indeed, when working on the “client-supplier” principle, certain rules, procedures and document flow become necessary. Relationships become more complicated and more formal.
Units are endowed not only with certain powers, but also with responsibility for achieving results, as well as for errors and losses associated with their activities.
It is clear that implementing such a system is not an easy task. And everyone who was involved in this knows this very well. What problems would you like to solve as part of the implementation of a cost accounting system? In my opinion, motivation is at the forefront. Initially, the problem of increasing motivation, primarily of managers, is solved, and its consequence is the solution of a number of other problems. For example, overcoming losses associated with theft. The right motivation encourages people to act more carefully and more economically on their plots. Responsibilities that were previously blurred are shared more clearly. The activity of companies in the market is increasing due to the fact that not only top management, but also heads of sales and sales support departments are concerned about the results of the company’s activities. Thus, the company is already more active in the market and strives to develop new markets. Innovative activity is increasing, that is, focusing on the release of new products. But all this is with proper motivation– embedded within self-supporting relationships. And finally, financial performance indicators of departments appear: measurable and, in a sense, unified. They are a universal measure of the activities of various departments, including those working for internal clients, i.e. inside the company. As a result, costs are expected to fall as each division struggles to reduce its own costs and improve its performance. Capital turnover rates increase, that is, accounts receivable decrease, inventories decrease, turnover increases at all stages of working capital formation, and profitability increases. The overall return on capital and company value increases. This, in my opinion, is what those who want to introduce self-financing at their enterprise strive for.
Vladlen Lunin, General Director of Martex Group
I would like to add a few words about the definition of self-financing. There is another quite a few important factor, which is not always taken into account. This is the formation of independent market relations inside the company. This requires one more attribute free market– voluntary principle of consumption of services. The enterprise has a very narrow set of mandatory services - mainly related to security. Because as soon as we make a service mandatory, we monopolize it and freeze costs in this area. And the whole task of the management system comes down to not just ensuring economic indicators or some other abstract things, but creating constant pressure on non-production costs and constant stimulation of innovative activity in product development or cost reduction.
Of course, different circumstances must be taken into account. But we must strive to make the transition to self-financing voluntarily. A possible option is the introduction of outsourcing to ineffective internal departments. If the services provided by internal divisions are of lower quality than those on the external market, then they are detrimental to the company. By comparing their services with those of external outsourcing companies, we force internal units to become as efficient as those on the market, or even more efficient. Thus, preferences are determined voluntarily. Sometimes we forget about the contractual principle. Many people say: “We are all brothers, we have a holding company, let’s force the divisions to buy our services.” However, this contradicts the principles of cost accounting. The voluntary principle of consumption of services is an important factor in the implementation of self-financing; it decides a lot.
The second important point that you did not pay attention to is the complete freedom of department heads in creating a budget for income and expenses. I'm talking about initiation. For example, we do not include payment for the work of a secretary in the budget of departments general director. Because the director general’s secretary is a resource for the general director, who has his own budget - from which he finances her work. Meanwhile, when using cost accounting, they often act as follows: “Let’s divide the costs according to a certain general principle: by number of people, by area; but most importantly, approximately equally.” The main principle in self-financing is: not equally, but according to consumption. That is, those who need a resource pay for it, those who do not need it do not pay for it. Nobody needs accounting except the general director and the owner - they pay for the accounting. If a department does not want to pay for a resource, then you need to look for someone who will pay for it. The resource can be subsidized by capital. If “Capital” (the general director’s division) cannot explain to itself why it should be subsidized, then this resource must be eliminated. There must be very strict principles. Cost management should be completely transferred to the lower level. It is not correct to draw up an expense budget and send it down to the department from above. Under this budget formation regime, everyone has the right not to bear responsibility for what is placed on them. In self-financing, the unit is responsible for the costs it chooses itself. Income can be influenced by launching new products and selling them at a higher price or in mass quantities due to their novelty. the income received can be managed according to the principle of copyright for innovations. For example, the division developed New Product, and automatically this product was included in the “license” of this division, which indicates what products the division sells. Due to this, the division received a new revenue channel. Thus, we provide the head of the department with complete management of income and expenses...
Next, it is necessary to transfer management powers from top to bottom, that is, management of marketing functions, divisional economics, business planning, and financing of the division’s activities must be transferred to the manager so that he is responsible for the profitability of his division. In self-financing, you need to focus specifically on profitability, and not on some abstract indicators.
It is also important to ensure that upper-level managers do not interfere in the affairs of lower-level managers. It is clear that this becomes possible at a certain stage, but not immediately, because At first people are not ready to take full responsibility. But over time, senior managers should stop interfering in the affairs of departments. Because when interfering, asking anything from the units is pointless. So, the basic principles that I would like to draw attention to are the full financial responsibility of department heads and the non-interference of a top-level manager in the affairs of department heads.
Mikhail Korkishko, external manager of the FIS group of companies
These problems are understandable, but simply listing them without indicating the relationships may even hinder the introduction of cost accounting. One of the problems encountered when introducing cost accounting is how to correctly determine the products that a department produces. If this is done incorrectly, for example, if there is no connection with the goal of achieving the well-being of the company as a whole, then the division, when introducing cost accounting, begins to work to the detriment of the company, improving its financial performance at the expense of deteriorating the performance of the entire company.
Besides this, I want to say that if in Moscow - big choice external services, then there are simply no alternatives on the periphery. For example, I had to work near Nizhnevartovsk, in the city of Megion. There is located whole line city-forming enterprises. Finding an alternative to internal sources, including car repairs, is almost impossible.
There is another difficulty: the introduction of cost accounting requires a transformation of the organizational structure, and possibly (if several enterprises are involved) the legal structure of the group of companies. The legal structure is the most conservative, it reflects the process of formation and merger of the company. The organizational structure is also conservative, reflecting the culture and traditions of the company. Often in the current structure, product responsibility is blurred between different departments. If we want to concentrate responsibility, then a mandatory transformation of the organizational and, quite possibly, legal structure is required.
I would also like to note the following problem that we encountered when introducing self-financing. The introduction of cost accounting or, as was said, market relations within an enterprise, puts forward completely different requirements for the management of structural divisions: every manager must become a businessman-entrepreneur. Perhaps this is one of the most important problems that hinders the introduction of market relations within an enterprise. Not only do we have very few middle managers, but we also need to find an entrepreneurial leader. Question: Why would a leader with entrepreneurial talent even work within a company? He can create his own company, develop his business at modern market. There is no reason for a person to work for some company owner when he is an entrepreneur by nature.
Now about freedom of choice. There really is no freedom of choice, even when it seems that there is. If we introduce complete freedom of choice, we will increase centrifugal forces within a group of companies or within structural divisions. In one of the companies or in a division, the question will arise: if we work normally at market prices within the company, then why are we inside? Such a company or division will be separated and will freely operate outside the holding. In this sense, we will destroy the enterprise.
Replica: But there is an investment resource – the company’s brand.
Mikhail Korkishko
Wait. An investment resource, a brand – all this concerns the business as a whole. And we are starting to transfer service departments within the company to self-financing: supplies, vehicle fleet, lawyers, etc. However, after a while, if complete freedom is given, it turns out that they no longer need either the brand or everything else. Therefore, you need to be very careful when giving freedom to units.
In addition, often when introducing self-financing, we were faced with the fact that everyone was transferred to self-financing. For what? Why spend enormous resources on product definition? structural unit, for the search for management personnel, for the development of indicators, for the introduction of accounting, if this unit makes a completely meager contribution to the common cause? When introducing cost accounting at enterprises, it is necessary to focus on the main backbone of the business, on key divisions. In other words, introduce cost accounting in departments consumer chain values.
I would also like to note that the problem of reorganizing the activities of divisions is faced by those enterprises that are experiencing a growth crisis. That is, a small enterprise grows into a medium-sized or medium-sized one into a large one, and a rather tricky nuance of interaction arises. For example, a business was started by a certain community of comrades. Moreover, they were not necessarily the owners at the time the business began. And the obligations of these comrades among themselves were not initially formalized. The business grew, and it turned out that the profits from the business belonged to only one or two owners from this group of comrades. This is despite the fact that when this business started, many people contributed to it, to the fact that it began to develop in general. Accordingly, after some time a completely abnormal psychological and social situation is created at the enterprise. “Business founders”, who are not owners, but rather founders, informally divide responsibilities among themselves and begin to create their own mini-businesses within the company. But these mini-businesses still receive income from the overall business through kickbacks, inflated prices, etc. That is, the conflict between the owner and those who started with him can be a big problem when introducing self-financing.
Posudnevsky Oleg, managing partner of the SoftProm group of companies
Based on my experience in implementing a cost accounting system in one of the holdings, and further experience of communication within the framework of providing consulting services, I can say that the introduction of internal economic relations, if they are based on simple and understandable rules, ultimately leads to the “washing out” of ineffective units and to increase the overall efficiency of the enterprise. When assessing the result of the introduction of cost accounting, you need to understand that in the short term there are always additional costs for setting up this accounting, for harmonizing standards, for introducing new principles. When giving divisions independent capital and resources, it usually turns out that more resources need to be given than the division initially has. Ultimately, business efficiency increases after 2-4 years. The first year or two will be expenses, and then there will be a positive effect. As for centrifugal costs, I would like to object here! If divisions that go into business on their own can enter the market and sell alternative services, and do not need to hold on to the internal consumer, this simply indicates that such a market exists. There is an alternative for this service, for this product. Consequently, it is possible to clearly assess the effectiveness of the unit. There is no need to be afraid of centrifugal costs. Still, the damage from the activities of an ineffective division is much higher than the risk of losing some part of the company. Moreover, in my practice, such a loss has never happened. If a unit can provide services both internally and externally, it will simply increase resources and direct additional funds, and it will begin to earn money both on the foreign market and within the company.
Alexander Kochnev
What prevents centrifugal tendencies? Indeed, such a danger exists.
Vladlen Lunin
Sanctions must be introduced. First of all, the division must provide services within the company. If it becomes overly involved in external services, it must compensate the company for losses resulting from failure to fulfill agreements on internal services. Thus, what is earned on the foreign market goes to pay for internal sanctions.
Alexander Kochnev
But still there should be a regulated market, not a free one?
Vladlen Lunin
Naturally. It specifies what services, internal and external, should be provided, what are the conditions for the provision of services, and tariffs. Time, quality of services, sanctions, etc. are prescribed. Everything is very clearly regulated by internal documents, so all centrifugal tendencies are eliminated: divisions are primarily interested in working for the domestic market. If a division has learned to work equally well both in the foreign and domestic markets, it is simply necessary to divide this division. One part of it becomes completely market-based, called a profit center, and gets a whole bunch of problems, since now it needs to maintain competitiveness in the foreign market. And there is no time for jokes anymore. It’s inside, when the accounting system has not yet been established, it seems that something is cheaper on the foreign market. If the cost of internal services is correctly calculated, this rarely happens. Inside, in the conditions of the socialist lack of accounting, learning to do something efficiently is almost impossible. But if this worked out, they split into two parts and forward. One serves further internal divisions, the other makes money on the market, if it seems that working only on the domestic market is already damaging the division.
Mikhail Korkishko
There is a contradiction in your words. On the one hand, we allow free choice and competition between internal divisions and external service providers, despite their professionalism and so on. But if a division within a company can successfully compete with external service providers, why can't it do the same externally?
Vladlen Lunin
If we consume internal services, it means we pay money for them. If we pay money, it means that the unit providing the services has obligations, that is, a system of internal contractual relations is formed. It should be stated there that if the department has been paid, then it must provide the appropriate services. If it violates the terms of the contract, consumer units will refuse its services. The use of internal services does not imply the possibility of breach of obligations. Otherwise, all relationships will collapse.
Oleg Posudnevsky
One of the key principles of internal relations in such a company is the priority of internal services over external ones. Yes, you can work with external agents, but internal obligations secured by relevant agreements take precedence. However, these obligations must arise. And at the moment of its emergence, alternatives are indeed possible. You can establish an agreement with internal suppliers, or you can buy the service on the external market. Practice shows that people are afraid to go to the foreign market.
Mikhail Korkishko
I want to object. Internal divisions are afraid to enter the foreign market because they are not businessmen.
As for the issue of dividing the internal division and creating a profit center, the problem of business erosion arises here. In other words, many areas are emerging within the business that, to put it mildly, are beginning to compete.
Lunin Vladlen
If they bring money, why not? If they are effective in this market? And, moreover, they are really effective, and not due to the cheapness of some internal resources.
Alexander Kochnev
In principle, this path is possible when we release some enterprise that is already well established in the market. And it becomes an external counterparty to support the parent company.
Oleg Posudnevsky
I can give a specific example, when in the LIT group of companies the warehouse division trading company, which was quite efficient and had excess space, began to operate on the market. It began to successfully interact with large clients in the market. When the scale of this business grew, and relations with the internal trading division became significantly smaller in scale than work on the market, a separate trading warehouse was created. For some time he carried out work commissioned by a group of companies, and then the trading division again organized its own warehouse. But this business remained independent.
Vladlen Lunin
A similar example is the emergence of MIAN, which also provides services in the foreign market. This is a natural course of development. If a division wins in the market, it means that it can stand out, but not break away from the parent company, because it has a credit resource to develop various areas of business. It is very difficult to just jump into the market and exist independently. Anyone who starts a business from scratch knows what it is. From the inside it seems that everything is easy. I believe that it is possible to ensure that these companies do not leave the holding.
Replica: What can be done to avoid losing the company and at the same time increase its efficiency. What are the main regulatory mechanisms?
Vladlen Lunin
- Licensing of activities.
- Product licensing.
- Clear regulation of core activities.
- Description of the product and schemes for its implementation. For example, a given profitability is 15 percent and a planned turnover. If the task is not completed, then the head of the unit is in danger of losing the right to manage his unit.
Oleg Posudnevsky
Providing internal departments with resources.
Alexander Kochnev
Resources are not transferred entirely. They are, in fact, transferred to management. The owner always owns the company and the capital and assets are given to the division for use.
Mikhail Korkishko
Tariff policy. Pricing. Control over pricing.
Alexander Kochnev
What else is important? The parent company owns the investment, even if the divisions are considered separate businesses. A business can live without investment, but it cannot develop. And investments need to be managed only from the top. The profit of the business unit is withdrawn, some remains for bonuses, some for independent development, if provided.
Oleg Posudnevsky
That is, the division cannot independently reinvest its profits. This decision must be made by the company's shareholders.
Mikhail Korkishko
The profit of a division within a company often comes from the expenses of other divisions, so investments must be managed from the top.
Oleg Posudnevsky
It was said here that the reason for the collapse of a company and the separation of individual divisions from it is often the activities of the owners, who actually tear the organization apart piece by piece. It is very important that the position of the owners is consolidated. The risk of disintegration exists when different parts of the company are managed by managers who are also owners. Owners must be removed from the management process. When the position of the owners is consolidated and managers manage the company, this risk is significantly reduced.
Yaroslav Alekseev, BEST-leasing company
As far as I understand, a company must have a strategy that it is going to implement. Cost accounting can be a tool for implementing this strategy. This may not be self-financing, but some other management tool. There are many such tools. I think it is incorrect to say that any problems arise as a result of the introduction of self-financing. Such problems are determined and regulated by the company's strategy and various instruments, in addition to self-financing. Moreover, it is not entirely clear the following statement: the cost of a company's internal services is usually higher than the cost of services in the foreign market. If this is so, all that remains is to feel sorry for this company. This means that it works extremely inefficiently. Because the cost of those companies that operate on the market included, at a minimum, the cost of capital and the rate of profit, which, as a rule, should not be included in internal pricing. To say that professionals work in the market, but in our company it’s so-so, someone came from the outside and does not know how to provide services? Hire professionals on the market; they will work as efficiently as on the foreign market, and even better. As for the services of those divisions that may separate, it should be noted that we are developing not just services that are on the market, but only those that we need to implement our strategy. And in this regard, it is incorrect to say that, due to their effectiveness, they will be in demand on the foreign market. On the foreign market, these may be completely different services with a different level of quality and different content. In addition, it has now been said that there is a big difference between Moscow and non-Moscow. I have not heard that there is a large market for outsourcing some services in Moscow. Maybe just IT and accounting. Everything else - try outsourcing.
As for the fact that the owners and top managers will take away the company? If you have entrepreneurial managers who ensure the efficient operation of departments that participate in the cost accounting system, then this is very good. I think that there are only a few people who can organize a business effectively. You are lucky if you have them in your company. As a rule, there are no such people. At the same time, if you understand that you have such potential, and these people are striving to start selling services on the foreign market and making money, make them partners in your business, let them receive part of the profit and the added value that they are created for you. Your company will only benefit from this. If they can make money in the market, let them make money. These are the development options.
The point is that, on the one hand, the head of a competence center should have freedom in determining income and expenses. On the other hand, the thesis was voiced that he should act within the framework of strict regulations, that he should be subscribed to some services. But in reality, the services he provides must be bought by someone. And these services must be clearly formulated and clearly described. If these services are formulated and described, then first of all this division, the competence center, should strive to realize the needs of its internal customers. If, again, he is lucky and can enter the foreign market with these services, that’s good.
Mikhail Korkishko
Why is this needed? In order to minimize the cost inside. For example, we have a transport workshop with excess equipment. If it is idle, its services will be unreasonably expensive. If, during unoccupied periods of time, the domestic service provider brings them to the foreign market, he will be able to use this income to reduce the domestic tariff and satisfy everyone.
Yaroslav Alekseev
I heard another example of solving a problem in a transport department: one of the managers complained that they had 10 machines that were very difficult to use effectively; we need to use them somewhere else. In response, another manager said that they sold all the cars at the bank, abandoned all the drivers and left only one. So the problem was solved. If you have any free resources that are not used within the company, it is better to sell these resources. There is a strategy, there are strategic goals. You strive to realize them. You should not have resources that have no customers. If they are, then you will not be able to use them effectively. Simply because they prevent you from focusing. If such resources exist, you don't need them.
Mikhail Korkishko
If they are voluntarily consumed within the company, then they are needed. This means that the person has found how to optimize them.
Alexander Kochnev
See what situation often occurs. The company has expensive resources. It could be anything. For example, a qualified analytical department or an IT department where excellent specialists work. Or a transport base that is used unevenly. The company does not need to constantly download this resource. I don’t want to lose him because he is in demand. In this situation, it is convenient to use some part of this resource on the foreign market. Firstly, its cost for the company decreases. Secondly, it does not lose its potential. An example would be Chrysler. It has highly qualified strategic analysts who are engaged in market analysis and strategy development. They have internal rule: About 50 percent of the work they have to look for in the external market. Thus, the company does not reduce the number of specialists. It's the same with IT service workers.
Alexander Kochnev
Why is this being done? So that specialists do not sit without work. There are two advantages here. They earn and bring additional income. Secondly, they do not lose their professional level, but work and solve real problems.
Cost accounting system in economic theory considered one of the most difficult to learn. This category has a historically transitional character. The principles of self-financing are determined by Let us consider this category in more detail.
general characteristics
Cost accounting is one of the tools that is used to solve socio-economic problems. It involves the use of cost categories and indicators adequate to them. Cost accounting is a method of eliminating contradictions between the price of a product in the context of the functioning of a socially oriented market model.
Features of development
The introduction of self-financing began in 1922. Initially it was called commercial. With the consolidation of planning principles in the sphere of management, it became economic. Previously, enterprises were financed by budget funds. Funds were allocated in accordance with the actual costs of producing goods. With such financing there was almost no increase. The introduction of self-financing is aimed at creating an economic incentive for its growth. In addition, it provides savings in financial, labor and
Implementation specifics
In socialist practice, several attempts have been made to switch to such a financing system. However, they all failed. There were many reasons for this. The main one was the lack of competition, competitiveness of economic entities - sellers, owners, consumers. In market conditions, cost accounting is necessary condition business development. It is becoming one of the most important economic instruments.
Principles of self-financing
The organization of financing is based on:
conclusions
As can be seen from the above provisions, the essence of the market model is fully reflected by self-financing. The year is taken as the reporting period. Upon completion, an analysis of the achieved indicators is carried out. During this process, weaknesses and strengths accepted concept of enterprise development. Based on the conclusions drawn, tasks for the next period are formed.
Model development
With this method of management, the question arises of transferring the principles given above from the enterprise as a whole to a specific employee. We are talking, in particular, about the formation internal model, acting as a tool for increasing labor productivity. Effective operation of an organization in a market environment is possible with clear and properly organized interaction between all departments and the interest of teams and individual employees in achieving high performance. As practice shows, the promotion of cost accounting as a method and principle of management at the level of primary links, based on comparison of results with expenses, does not directly and directly stimulate workers and does not increase their responsibility for the results of activities. In this regard, it is necessary to bring the model closer to a specific employee. In other words, the goals and guidelines of cost accounting are transferred to intra-economic relationships.
Key tasks
Internal cost accounting involves financing workshops, production units, services, departments and other divisions involved in economic relations. It is necessary for effective use reserves and achieving better results in the work of the entire company as a whole. The key tasks of internal cost accounting are:
Internal cost accounting acts as an organic part of the overall management system of the enterprise. It is formed by combining the independence of the unit and centralized planned management, profitability and payback, financial responsibility and interest, the unity of interests of each employee and the entire team as a whole.
Those who are older should remember how popular the idea of self-financing was in the 80s. This is when plants and factories, as well as workshops and even teams, were given the opportunity to steer their micro-economy. That is, they allowed the whole team to switch to a contractual basis and did not interfere in the distribution of salaries and bonuses.
T When we had no idea that brigade contracting had nothing to do with economics. After all, if a plant has signed a contract to produce a thousand nuts, and the team wants and can make five thousand in order to earn more, then the whole scheme falls apart. Under socialism, they still paid for the extra four thousand nuts, of course, but much less. And then they transported the products to the warehouse - until better times.
At the same time, the brigade was indignant at the blatant injustice - the working people cared little about the economy of the large plant. It seemed to him that the bosses were deceiving him and putting the money in his pocket.
It must be said that the bosses differed little from the workers in their worldview - it seemed to them that the higher-ranking bosses were deceiving the plant, and, moreover, on a large scale. The thought of a systemic economic error occurred to few people.
It was with these misconceptions and prejudices that we arrived at the beginning of the 90s, when the country collapsed.
E If the USSR is imagined as a large factory, then everything union republics there were workshops of different sizes and functions. And when the parade of sovereignties began, almost no one perceived this process as a betrayal at that moment. No matter what anyone says today. For the most part, we reacted to the collapse of the USSR with understanding - the idea of self-financing, but now at the level of the republics, was firmly lodged in our brains. It was too hungry a time, no time for geopolitics.
At that moment it seemed that this would not be forever. This is just a way to earn money directly, without the thieving and incompetent commanders who brought the country to food stamps.
I remember well the story of my father, an employee of one of the allied military departments, about how his colleague hastily packed up and left for his native Ukraine, because there he was offered a general’s position. This was also treated with understanding - if that Ukrainian had been offered to go somewhere to the ends of the world under the same conditions, he, too, would probably have agreed. IN difficult conditions in general, a year of service was counted as two, and the salary was much higher.
Few people thought that the new state had begun its own construction. To no one and to nightmare I couldn’t imagine how it would end.
Let us return, however, to economics.
C ex cannot exist independently of the enterprise for which it was built, and there are many reasons for this. If he is transferred to self-financing, he will inevitably face insoluble problems - he will have to independently look for orders, increase overhead costs - pay salaries to managers, hire lawyers, full-fledged accounting, build his own warehouses, access roads, modernize at his own expense, and so on.
Of course, there are exceptions - if, for example, factory divisions gained independence, where initially few people worked, and the main function was the extraction and delivery from local mines to the enterprise of minerals that are in great demand all over the world. In other words, Azerbaijan, Turkmenistan, Uzbekistan and Kazakhstan are completely self-sufficient and can live in conditions of sovereignty, because oil and gas deposits were found on their territory during the Soviet era and earlier. They pursue independent policies, each in their own way.
But even they can have problems. Sooner or later they are very likely to face external aggression and will need help. But the professionals from the plant-wide “security”, who previously protected everyone from uninvited guests, remained in Russia. It is completely possible that someday the rich oil-producing republics, which today feel economically confident and do not spend as much money on defense as we do, will ask us for help in confronting an external enemy. And we, of course, will provide it.
Lithuania, Latvia and Estonia, production shops cannot live independently of the plant management. But they were lucky - for political, and not at all economic, reasons, they were taken over by a competitive “factory”. And despite the fact that the production of these “shops” remained unclaimed, the personnel did not disappear - they scattered around the new large enterprise, got jobs there in lower positions and live very well by Soviet standards.
Belarus realized in time that it was better not to spoil production relations with the central office. In my opinion, it achieved ideal Soviet self-financing solely thanks to the efforts of Alexander Lukashenko. This is a weak link - future Belarusian nationalists will still have their say.
Armenia, Tajikistan and Kyrgyzstan, having rushed around the world and not finding “customers” for their products, came to terms with their secondary role and returned to where they started.
Moldova and Georgia, it seems, are still in the process of realizing their unenviable fate in this cruel world, and sooner or later they will understand that they can only have a chance to provide a more or less decent life for their citizens if they restore their previous production ties. Moreover, Moldova may still have to go through the stage of reunification with Romania, which considers itself more developed. Of course, this union of beggars will only lead to tension in society and will most likely end badly.
N Finally, we come to the largest “workshop” - Ukraine, which, for political, and not at all economic reasons, is entirely Last year is trying hard to change the “factory management”. And this is the biggest problem for the citizens, because they have absolutely no prospects in this search.
The new “owners” have already wandered around the “workshop”, which has acquired all the attributes of a plant - a director, a sign, a logo and a charter, so they quite realistically imagine that under the guise of a working enterprise they are trying to sell them a huge, but terribly neglected premises with broken dirty windows. It is absolutely impossible to heat it in winter for the ridiculous money that it is able to earn on its machines of the last and century before. In addition, there are too many employees in the “shop” - the European Union will never provide so many people with work.
Throughout nearly 24 years of independence, local bosses, foremen and foremen, trying to make money, slowly sold equipment and tools to others at the price of scrap metal. Moreover, some of them did it quite smartly and even made a fortune for themselves from this simple matter.
Actually, what do the Ukrainians offer to the new “factory”, which they have designated as their victims? Invest in the modernization of their beautiful “workshop”, replace all the machines, whitewash the walls, restore order in the first-aid post, bathrooms and the factory canteen. But the most important thing is to provide them with orders in the future. Because they publicly broke pots with the previous plant management and even cut the power cable in front of television cameras, which, in fact, supplied energy to the nenku.
The Europeans got into it. But the potential new owners are very cautious and are used to counting money - to begin with, they gave a little to carry out reforms. That is, they asked us to at least wash the windows and put glass in them so that sunlight could begin to penetrate into the “workshop.” Heated discussions began in the factory circulation about how exactly the washing would take place, what color the rags should be, what kind of solution should be used, where to get glass cutters and glaziers, whether their qualifications are sufficient, and whether it would be better to hire foreigners.
However, it soon became clear that while noisy activists were dreaming about how bright it would soon be in their dark workshop, the money allocated for reforms was simply stolen. Europe, seeing the same dirty windows a month later, was puzzled and decided that it would never invest in this strange production run by such a thieving public.
Moreover, no one needs the products that can theoretically be produced here. There is plenty of it everywhere and much cheaper.
Ukrainians still naively consider their “workshop,” which has formally turned into a “factory,” as a tasty morsel for the West, Russia’s competitor. But they will be disappointed - an independent power is larger than Moldova, Lithuania, Estonia and Latvia combined. Such a state, with the self-financing-thieves’ mentality of any leadership, no matter how Maidan brought it to the very top, cannot exist independently, and no one needs cooperation with it except us.
However, now we don’t really need it either.
R Russia after the collapse of the USSR turned out to be both easier and more difficult at the same time. It was more difficult, because we continued to feel responsible for the population remaining in the relinquished territories, and tried to build on this basis relationships with new countries that had arisen on our outskirts. Hence the cheap gas and other preferences that for a long time received by the former Soviet republics.
Easier because it is easier for us to make up for lost production. Russia has always had a concentrated state-forming elite, the best management personnel, which the center sucked out of the provinces to solve common problems, and most importantly, a sense of continuity. That is, Moscow was a “factory management” under the Soviet Union, and remains so, despite the loss of “shops”. With all international connections, valid interstate treaties and membership in international organizations. To the point that we were and remain a member of the UN Security Council, and the USSR embassies were inherited by Russia.
Of course, over the past two decades, we have come to understand that the heads of “shops”, who became directors of small “factories”, do not strive to return to their previous role - to carry out the commands of the center. Now they are completely uncontrollable, and they live much better than during the Soviet era. In contrast to their “workers”, who are constantly instilled with the idea of the delights of newfound freedom.
Faced with outright hostility, Russia finally began to replenish lost production - if only so that former subordinates would not feel like indispensable members of the ex-Soviet cooperation and would not sell at exorbitant prices their rather modest participation in a mutually beneficial business. It turns out that we ourselves need independence from their whims and ambition, which today is considered politics among shop managers, foremen and foremen.
Economics is a very evil science. She does not forgive the mistakes of those who ignore her laws. Therefore, the fate of Ukraine will be the saddest among all the former republics of the USSR.