Measures to improve the financial activities of the organization project. Thesis is the development of measures to improve the activities of the enterprise in modern conditions. Measures to improve the financial results of the enterprise

Having analyzed the work of the economic service of Novoroslesexport OJSC, having studied the staffing table, service instructions, taking photographs of the employees’ working day, the chronology of the work of department employees, having studied the workload of each employee, I recommend making the following changes for the efficiency of the financial and economic department of the enterprise.

Introduce a full-time statistician into the department for the formation of management accounting, engaged in the operational collection of information on production, production indicators, receipts and balances of materials, compilation of statistical reporting, collection of operational information for higher organizations and provision of timely reporting, as well as collection of indicators for enterprise managers.

Set the statistician to a six-day working week with a standard working time of 6 hours 30 minutes. For greater efficiency in collecting information, set the start of the working day one hour earlier from employees of the economic department, from seven o’clock. Oblige statisticians to collect daily information on key economic indicators. In the context of employees for operational economic analysis in order to improve production efficiency, regulate wage incentive mechanisms, increase capital productivity, profitability, etc.

Provide collected data to economic and business departments for planning meetings and management assignments to improve operational and long-term management.

In the treasury department, introduce an accountant to work with banking operations on the Internet “client-bank”, dealing with transfers for payment of services and materials to creditors, based on prepayment invoices and acts for the provision of services. And also monitoring the receipt of funds into the current account and their outflow. Promptly report changes in calculations to the chief accountant and the head of the enterprise. The introduction of a full-time accountant will improve the operation of the enterprise, in particular in terms of the receipt and use of raw materials and supplies, and will also allow for continuity of production.

Since an accountant using the “client-bank” system transfers wages of company employees to cards in accordance with an electronic current account, makes transactions on alimony, taxes, fees, repays loans and interest on them, makes deductions to funds, monitors deadlines, transfers money for energy and fuel.

Assists the teller with paperwork for the bank regarding cash deposits. Makes the selections required by the chief accountant, the head of the financial department monitors the repayment of subsidies and the expenditure of targeted funds.

Establish a five-day work week for the accountant, with a time limit of eight hours a day.

In connection with the constant changes in the labor market, with the introduction of new forms of work to attract new clients, and the expansion of production capacity, introduce a marketing department consisting of a marketing manager and a specialist in prices and advertising.

Marketing is an activity that helps an enterprise make a profit by meeting consumer needs better than its competitors.

The lack of marketing activities at the enterprise leads to serious problems with sales.

Marketing is needed by any enterprise in order to increase the amount of profit by producing and selling exactly those goods / services that the consumer needs and rejecting those that will be difficult or impossible to sell, since no one needs them.

Since in conditions of fierce competition, marketing is the main function of an enterprise, the marketing plan dominates over other plans and is developed first, and here’s why.

· 1. decisions in the field of marketing are a priority, as they determine what exactly the enterprise will produce, at what price and where to sell, how to advertise;

Problems Caused by Lack of a Marketing Plan	Results of developing a marketing plan
the company has several development options, but it has not been decided which one is better to invest in;	a list of attractive development directions was determined, unattractive ones were discarded;
it is unknown which buyers should be targeted first;	a group of target consumers was identified and their description was obtained;
it is unknown which types of products need to be developed, which ones to improve, which ones to abandon;	the strengths and weaknesses of the enterprise have been identified - it is clear what problems need to be solved first;
the enterprise is developing in spurts, there are no clear development prospects.	a clear action plan has been established that should lead to the intended goals.

Thus, the marketing plan:

· systematizes and conveys to all employees of the enterprise those ideas that, before its preparation, were exclusively in the head of the manager;

· allows you to clearly set goals and monitor their achievement;

· is a document that organizes the work of the entire enterprise;

· allows you to avoid unnecessary actions that do not lead to the intended goals;

· allows you to clearly allocate time and other resources;

· Having a plan mobilizes the company's employees.

Marketing is generally viewed as the task of creating, promoting, and delivering products and services to individuals and companies. In reality, the marketer has to make decisions regarding 10 of his “entities” - material goods (products), services, experiences, events, personalities, places, properties, organizations, information and ideas.

Marketing gives instructions on what services to provide, what prices to charge, sets deadlines, where and how to place advertising. The goal of marketing is to create additional value. Therefore, we can confidently say that the company Novoroslesexport OJSC needs to introduce a marketing department.

The introduction of marketing at the Novoroslesexport OJSC enterprise should attract new customers and retain old ones. This can be achieved by using a system of flexible discounts. The main task of companies when conducting discount programs is to obtain maximum profit, but at the same time provide their company with excellent advertising by advertising discounts.

To use working time effectively, you first need to know how it is spent and why it is not enough. The reasons why there is not enough time are closely interrelated. For example, if a specialist does not plan his working day, does not organize his work, he does not have enough time. And vice versa, if he does not have enough time, then he is in a hurry, does not plan his day, grabs on to all the things in a row, trying to do everything at once. You can get out of this vicious circle only by starting to plan your time, and to do this you need to find out how your time is spent and identify the main reasons for the lack of time.

To properly allocate time, you need to know exactly how it is actually spent. Analysis of time use will help identify time losses and show the strengths and weaknesses of the practiced working style. Such an analysis is simply necessary if it is not known how time is spent, it is not known how long it takes to complete certain tasks, it is not known what factors stimulate or limit performance.

To analyze a problem, you need reliable time tracking. The most effective way to track time is to keep records. Time spent can be taken into account in tables

In order to use their time optimally and meaningfully, each employee needs to independently and personally monitor their own daily routine, make the most of their own capabilities, consciously manage the course of their lives and overcome external circumstances. This helps to get work done at a lower cost, organize work better (and therefore get better results), reduce workload and therefore reduce haste and stress.

It is also important to pay attention to such a process as time planning; it focuses on the corresponding long-term goals, which, in turn, are broken down into operational partial goals. Planning involves moving forward gradually, breaking down the overall task into specific ones so that the various actions can be distributed over time.

Establishing the time periods required to achieve personal and professional goals gives a sense of confidence and insight into the most preferable allocation of time and the most appropriate order of tasks.

We can conclude that time management is more about organizing working time than saving it. It is necessary to strive for the correct distribution of time, based on personal interests and business interests. It is necessary to use time in such a way as to ensure the completion of the maximum number of tasks, which in turn determine the implementation of intermediate tasks leading to the implementation of the main goal. Your own time plans must be coordinated with the plans of your subordinates and immediate supervisor in order to achieve maximum effect.

Rationalization of workplaces is a set of organizational and technical measures developed on the basis of certification and aimed at improving existing workplaces and improving their use.

The main goals of accounting, certification and rationalization of jobs are to increase production efficiency, product quality and rational use of fixed assets and labor resources in enterprises through:

Accelerating the growth of labor productivity based on bringing jobs in line with the requirements of scientific and technological progress;

Reducing the use of manual and heavy physical labor, increasing the content and attractiveness of work;

Improving the use of fixed assets by eliminating redundant and ineffective jobs, ensuring a balance in the number of jobs and workers, and increasing the shift ratio;

Improving working conditions and safety precautions at every workplace, improving production standards.

Rationalization of jobs makes it possible to identify jobs that do not meet progressive requirements, standards, and labor organization conditions; workplaces where low-skilled manual and heavy physical labor is used, or work in conditions unfavorable to human health. When carrying out this work, the validity of the use of various benefits for working conditions, the level of current standards of material and labor costs are checked, and shortcomings in the organization of production and labor are identified. All this makes it possible, in the process of rationalization, to obtain, without additional costs, a significant economic effect due to: the elimination of morally and physically obsolete jobs and the release of production space; redistribution of material and labor resources from ineffective workplaces to more efficient ones, which increases the equipment shift ratio and increases capital productivity; bringing the number of jobs and labor resources into line.

The performance of management personnel is influenced by working conditions, which should also be considered. Management staff are provided with the office equipment necessary for their work. According to the above observation data, it follows that the working day begins at 8 a.m. and ends at 5 p.m.; there is also a lunch break from 12 a.m. to 1 p.m.

Workplaces comply with sanitary, hygienic, organizational and technical requirements, including workers are not constrained in office space, there is the necessary furniture in good condition. The employer ensures that the employee receives reliable information about labor conditions and safety in the workplace, about the existing risk of damage to health, as well as about measures to protect against exposure to harmful and hazardous production factors.

At the enterprise, labor protection measures are formalized by a section in the collective agreement and an agreement on labor protection, which is an annex to the collective agreement. The employer allocates the necessary funds in the budget for targeted financing of measures to improve working conditions and labor protection, provided for by the collective agreement (agreement on labor protection), to bring workplaces into compliance with the requirements of labor protection standards and rules, which cannot be redistributed for other purposes. During the course, meetings and planning sessions are held, usually in the first half of the day, for 30-40 minutes. However, in our opinion, the technology used, including monitors and computers, is somewhat outdated.

Another stage is the development of a rational working time budget, which is presented in Appendix 14.

CONCLUSION

In this course work, the management structure of Novoroslesexport OJSC was reviewed and analyzed. Particular attention was paid to improving the construction and functioning of the economic service of the enterprise.

As it was found out in the work, it is necessary to distinguish between the organizational structure and the management structure.

The organizational structure is understood as the composition of quantitatively and qualitatively different intra-company divisions of an enterprise, located in a certain way throughout the territory of the enterprise and interconnected by relations of production cooperation and social distribution of labor.

The organizational structure of OJSC Novoroslesexport is sectoral based on its production structure.

Organizational structure has a direct impact on management structure.

The management structure should be understood as the composition of the management staff, located among themselves in a certain system of subordination.

As a result of the above analysis, it was established that the management structure of OJSC Volgogradmebel is three-stage in terms of gradation, and linear-functional in terms of subordination.

The management structure corresponds to the goals and objectives, the organizational and legal form of this commercial organization and the requirements of regulatory acts of the Russian Federation.

The analysis revealed shortcomings in the actual management structure. In order to improve the actual management structure, I introduced a marketing department to the enterprise, as well as new specialists in the treasury department and the department for the formation of management accounting.

To increase the efficiency of using working time, I have developed a rational budget for the working time of the head of the HR department and the economist of the treasury department - daily and weekly work schedules.

Documents have been developed regulating the activities of the economic department: regulations on the department and job descriptions.

I would like to note that financial and economic management is part of the process of general enterprise management, therefore management in this area can be built according to management schemes traditionally attributed to the enterprise as a whole.

As a result of the proposed measures, the management structure has become simpler, more reliable, and the unclear distribution of responsibilities between employees of the management apparatus has been eliminated, which will ultimately lead to an increase in the efficiency of enterprise management as a whole.

EVENTS TO IMPROVE THE ACTIVITIES OF JUSTFOYU LLC

Development of proposals for improving the activities of the organization Justfoyu LLC

There is nothing permanent in this world: all economic processes are intensively developing and changing under the influence of various factors. All this has an impact on the effective operation of the enterprise and then it is necessary to improve the areas of operation of the management system. Restaurant management at Justfoyu LLC is fully consistent with the trends of the modern world.

The desire to succeed is characteristic of many enterprises, therefore, in the context of the consequences of the economic crisis, which affected trade turnover, costs, by reducing profits, it is necessary to improve the management system of the Justfoyu LLC restaurant. To be successful over time, to survive and achieve its goals, a business must be both efficient and effective.

To improve the overall enterprise management system, I would like to propose the following measures:

• 1) Improving the organizational structure of Justfoyu LLC.
• 2) Development and introduction of a collection wine list.
• 3) Implementation of technical menu analysis.
• 4) Carry out activities aimed at improving the quality of service in the Justfoyu restaurant.
• 5) Training chefs in carving techniques.
• 6) Develop advertising activities, for example, advertising "Ticket Line" on the bus.

Action 1. Changing the organizational structure of Justfoyu LLC.

Taking a closer look at the organizational structure of Justfoyu LLC, I see that the restaurant is understaffed; I think it is simply necessary to introduce a marketing position into the organizational structure.

The main responsibility of the marketer will be organizing the restaurant’s marketing policy and collaborating with advertising agencies. Organization and conduct of PR campaigns and PR companies, preparation of publications for the media, holding press conferences, drawing up press releases to create the image of the enterprise in the eyes of consumers, i.e. implementation of public relations.

The changed organizational structure is shown in Figure 10.

Figure 3.1 Changed organizational structure of the Justfoyu restaurant management

To find out how effective this event will be, and whether we will make a profit from the changes, we will make the following calculations:

• 1. Let’s calculate the cost of maintaining a marketing specialist position for the year:
  • - Salary (30,000 rubles per month), per year - 360,000 rubles.
  • - Costs for equipment of the workplace: table - 10,000 rubles, computer - 30,000 rubles; chair - 3000 rubles; stationery - 1000 rubles. Total - 44,000 rubles +360,000= 404,000 rubles.

Activity 2. Development and introduction of a collection wine list.

Wine list - a document containing a list of alcoholic beverages, intended for information about the names of drinks and their prices. It is being developed for a more efficient sale of elite collection wines to guests who order expensive wines and have a large monetary income, developing a map of collection wines indicating: region; grape varieties; its taste and with recommendations for dishes to go with it. Thus, the sales volume of expensive dishes will increase.

Let's calculate the costs: information about wine can be obtained from manufacturers or in a wine reference book; ordering wine cards costs from 500 to 1000 rubles per set, the price depends on the quality of the cover, presence of the restaurant logo, etc. Let’s take 10,000 thousand rubles for expenses.

Activity 3. Implementation of technical menu analysis.

For effective menu management, it is necessary to regularly conduct sales analysis, that is, technical analysis of the menu. Having the data obtained as a result of such analyzes, small adjustments can be made to the menu so that subsequent menus bring significant profits. To do this, I suggest purchasing a special program designed for sales analysis. The program for technical menu analysis will cost 14,450 thousand rubles.

Action 4. Carry out activities aimed at improving the quality of service in the Justfoyu restaurant.

Develop activities aimed at improving the quality of service (study, training, professional testing, certification) to be assigned to the manager. To determine the effectiveness of training, evaluation must be carried out at each level, otherwise it is impossible to draw a conclusion about the impact of the training on the final result.

For example: Training is being conducted on the topic “Working with customer complaints.” After its completion, we evaluate how much we liked the training itself and the way the material was presented. Next, we check what employees remember from the training results (they know service standards, the algorithm for working with clients, etc.). After this, we analyze how employees apply the acquired knowledge and skills.

Increased attention to the quality of service requires that restaurant employees have skills in serving visitors and working in a team. But the visitor is different and often the psychological pressure from the guests spills out on the waiters and bartenders.

It is necessary to organize psychological training for staff once a year or more often (if the restaurant can afford it). The work of psychologists will help mitigate conflict situations in the workplace, between a waiter and a visitor, and between staff and each other.

Part of the training program should be devoted to additional sales, that is, training waiters in ways that help increase the average check amount, for example, the waiter should be able to offer an additional sauce or side dish to the selected dish.

Let's calculate the costs: one group training on the premises of a restaurant costs 5,000 thousand rubles, I think five classes 5 x 5 = 25,000 thousand rubles are enough.

Activity 5. Train chefs in carving techniques. This method of table setting is not yet very developed in the Moscow restaurant services market. In the skillful hands of a master using a special knife, an ordinary watermelon, melon, or pumpkin will turn into a bouquet of flowers or a statue of a person, bird, or animal. Any fruit or vegetable can be used for artistic carving. The carving artist simply needs to consider the structure of the carving and use the right color to emulate the chosen theme.

But still, in the art of carving, the primacy belongs to the watermelon, because it is easiest for chef-carvers to give this berry simply magical shapes - figures of people, animals, birds, various ornaments and flowers. An example of the carving technique is presented in Figure 11.

Let's calculate the costs: Training in the art of carving, the price of one group lesson in a restaurant costs 5,000 thousand rubles. I think five lessons are enough 5 * 5 = 25,000 rubles.

Figure 3.2 Carving technique

• - Payment for 1 month = 2000 rub.
• - Rating: per day ~ 1000 people
• - Advertising output ~ 140 times per day:
  • 1) Text volume is 120 characters.
  • 2) 1 time every 5 - 10 minutes.
• - The cost of the service per year is 12 * 2000 = 24,000 rubles.
• - The total cost of implementing the measures will be 502,450 thousand rubles.

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

STATE EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION

"Russian State University

NAMED AFTER IMMANUEL KANT"

DEPARTMENT OF CAR SERVICE

DIPLOMA PROJECT

DEVELOPMENT OF MEASURES TO IMPROVE THE ACTIVITIES OF A MOTOR TRANSPORT ENTERPRISE (BASED ON THE EXAMPLE OF LIMITED LIABILITY COMPANY “SAVI-NEFT”

Specialty: “Organization of transportation and transport management”

Student Shchepetilnikov Artem Sergeevich

Kaliningrad

"Admit to protection"

Head of the Department of Automotive Service

DSc, prof. Koryagin S.I. _________________

"____" ____________ 2010

Members of the commission for Ph.D., associate professor Builov S.V.

quality control

graduation Ph.D. Associate Professor Minkova E.S.

qualifying works:

Ph.D., Associate Professor V.V. Nordin

Supervisor

thesis

INTRODUCTION………………………………………………………………………………...3 CHAPTER 1. THEORETICAL AND METHODOLOGICAL APPROACHES FOR ASSESSING THE EFFICIENCY OF A MODERN TRANSPORT ENTERPRISE 1.1 Characteristics of the production and economic activities of the enterprise……………………………………………………………………………………….7 1.2 Structure of the enterprise and its management system………………………9 1.3. Material and technical base of the enterprise…………………………14 1.4. Assessment of the financial and economic activities of the enterprise CHAPTER 2. THEORETICAL FRAMEWORK FOR RESEARCHING THE MAIN PROBLEMS OF A ROAD TRANSPORT ENTERPRISE 2.1 Current state of problems of motor transport enterprises 2.2. Problems of implementing information technologies in transport companies 2.3 Current state of information technology LLC "Savi-oil. CHAPTER 3. Development and justification of proposals to improve the activities of Savi-neft LLC 3.1. Main directions for improving and increasing the efficiency of activities of Savi-neft LLC 3.2. Using the TransTrade program (Cargo transportation programs) Savi-neft LLC H.3 The economic effect of monitoring transport using the GPS system. CONCLUSION LIST OF SOURCES USED APPLICATIONS

INTRODUCTION

Road transport transports goods in all sectors of the national economy and thus directly participates in the production of material goods necessary to meet the needs of society.

The main task of organizing and planning production in each motor transport enterprise is the rational combination and use of all production resources in order to perform maximum transport work when transporting goods and better serve the population with passenger transportation.

Motor transport enterprises are complex enterprises that carry out the transportation of goods or passengers, storage, maintenance and repair of rolling stock, as well as the supply of necessary operating and repair materials and spare parts.

To properly understand the tasks facing motor transport enterprises when organizing cargo transportation in the market of motor transport services, it is necessary to take into account a number of important features.

The first feature is the presence of intense competition between enterprises. Road transportation of goods is relatively easy for entrepreneurs. Purchasing or renting several trucks does not require significant initial capital, and obtaining a license from government agencies is not accompanied in Russia, as in most other countries, by any serious restrictions. Therefore, there are always many independent enterprises - carriers and freight forwarders, and the supply of services usually exceeds demand. This leads to a high level of competition in this market. In addition, in

In the intercity and international transport sectors, they experience additional competition from enterprises of other modes of transport.

The second feature is free pricing. In most countries, the state, as a rule, only in certain cases limits the level of tariffs for certain types of road freight transportation. In the Russian Federation these tariffs are currently not limited. Under a system of free tariffs, each enterprise, setting at its own discretion prices for transportation and other services, must take into account its own costs, the level of solvency of a particular consumer, the price level and quality of services currently offered by competitors, and other conditions. Thus, motor transport enterprises, operating in market conditions, constantly solve the problem of choosing the optimal level of tariffs.

The third feature of the market for motor transport services is the diversity and variability of the conditions under which transactions are concluded and implemented between motor transport enterprises and cargo owners. Service for each consumer has its own characteristics, which must be studied by the commercial service of the motor transport enterprise, reflected in the terms of the contract and taken into account when organizing customer service. Over time, market conditions change, which forces us to constantly make the necessary adjustments both in serving individual consumers and in the commercial strategy of the motor transport enterprise as a whole. The fourth feature is the close relationship of the market for road transport services with the commodity markets in which shippers and consignees operate. In a market economy, the requirements for the quality of services of a motor transport enterprise are actually dictated not so much by transportation rules, but by objective ones

market needs of cargo owners. The speed and timing of delivery, the batch size of the cargo, the type of packaging, the price that the cargo owner is willing to pay for transportation, and other terms of the transportation contract depend, first of all, on where and under what conditions the sale of the goods presented for transportation takes place. Therefore, for successful activities in the market, the commercial service of motor transport enterprises must be well aware of the features and monitor the current state of those product markets in which consumers of the enterprise’s services operate.

Thus, the successful operation of a freight motor transport (transport and forwarding) enterprise, regardless of its specialization, largely depends on the correct consideration of the entire complex of market conditions in which the transport enterprise itself and the consumers of its services operate.

In Chernyakhovsk, today transport services are provided to the population by several transport enterprises: Autoservices, Mobile Service, Autotechservicefilial, Balt-avtodom, LLC Chernyakhovskavto, etc.

The enterprise, Savi-Neft LLC, which became the object of my research, is currently facing increasing competition in the field of cargo transportation.

The purpose of my work is to study the current state of the motor transport enterprise LLC Savi-neft and develop a set of measures to improve the work of the motor transport enterprise, taking into account the specifics of its work. In my thesis, I will study and highlight the structure of the enterprise, and also develop a number of proposals for improving the activities of the enterprise.

The theoretical and methodological basis was provided by scientific and educational literature, articles from periodicals on activity analysis

motor transport enterprise, websites of motor transport enterprises, electronic library.

The work structure is traditional. The thesis consists of an introduction, three chapters, a conclusion, a list of references and applications.

The first chapter of the thesis describes the production and economic activities of the enterprise, the organizational structure and management structure. The second chapter conducts a theoretical study of the problems of the motor transport enterprise LLC

"Savi-oil" and their assessment. The third chapter of the thesis proposes the main directions for improving the activities of the enterprise, including proposals for information support for the activities of a motor transport enterprise

The relevance of the work lies in the fact that the Savi-Neft LLC enterprise is one of the most significant motor transport enterprises in the Chernyakhovsky region, which currently employs people and the work of not only enterprises, but also individual citizens, as well as the supply of fuel, depends on his activities The district determines the social significance of Savi-neft LLC.

CHAPTER 1. THEORETICAL AND METHODOLOGICAL APPROACHES FOR ASSESSING THE EFFICIENCY OF A MODERN TRANSPORT ENTERPRISE

1.1 Characteristics of the production and economic activities of the enterprise

During my acquaintance with the main organizational documents, I think I received the following information about the enterprise.

The organizational and legal form of the enterprise is a limited liability company. Legal address 238150, Kaliningrad region, Chernyakhovsky district, Chernyakhovsk st. Sports, 5.

Main state registration number OGRN: 1023902147268

date of assignment of the OGRN 10/14/2002, Taxpayer Identification Number (INN): 3914010871, Reason code for registration of the checkpoint: 391401001. Address of the registering authority: 238150 Kaliningrad region, Chernyakhovsk, st. Kalinina, 6

Based on the above problems, the following measures can be proposed:

In the real sector of the economy, the possibilities for increasing production due to extensive factors have largely been exhausted; in the future, it is necessary to ensure the modernization of the economy through the introduction of modern resource- and energy-saving technologies, the maximum use of intellectual resources in sectors of the economy, as well as the use of a cluster approach to territorial development.

In order to develop and implement a development strategy, institutional design is necessary, that is, the creation of new connections between enterprises, entrepreneurs, local and regional authorities, and civil society in order to work together to solve the problems of territorial development. A prerequisite for participation in such institutions is that all participants in the cluster benefit from changes in the course of economic development.

Based on this, the following design solutions are proposed:

justification for adjusting the specialization of the Markovsky rural settlement;

formation of a mechanism for implementing the settlement development strategy;

support for small businesses in rural areas;

development of a development plan for the agricultural sector.

The development of the business environment and entrepreneurial potential of rural settlements is associated with the support of small businesses and entrepreneurship.

Activities in the area of ​​small business development:

providing organizational and advisory assistance to beginning entrepreneurs;

development of measures for targeted support for entrepreneurs and small businesses;

reducing the level of administrative barriers;

formation of a competitive environment;

expansion of the information and consulting field in the field of entrepreneurship.

In order to develop the business and economic climate, the following should be considered as priority areas of activity for small and medium-sized businesses:

leisure sector;

trade;

organization of small businesses aimed at developing the recreation industry;

support and development of small agricultural processing enterprises;

development of small businesses in the field of transport, housing and communal services and service functions.

Small businesses solve economic and social problems by creating new jobs, filling market niches, and offering goods and services.

To create an instrument for the development of an innovation-entrepreneurial cluster, it is recommended to create a free enterprise zone, including the adoption of the following measures: preferential treatment for entrepreneurs in order to enhance economic activity, reduce unemployment, increase household incomes, liberalize control over the structure of activity, prices, wages, employment . For enterprises introducing innovations in agricultural production and investing in the development of a system for collecting, recycling and processing organic agricultural waste, it is advisable to provide additional benefits - exemption from local property tax for enterprises, provision of guarantees for loans, permission for accelerated depreciation, etc. In this case, the status of extraterritoriality should not be applied.

The creation of strategic planning groups, including representatives of local authorities and business, attracted specialists, representatives of public organizations and potential investors, should be considered as the main institution of territorial development. The task of the strategic planning group is methodological, organizational and technical support and support for the implementation of the strategy at all stages. The stages of the territorial development strategy provide for a gradual transition from the tactics of “price competition,” which involves reducing operating costs in the territory, to the tactics of creating one’s own “competitive niche.”

Stage I - short-term - for the period until 2016. At this stage, conventionally called “preparatory”, a strategic planning group should be created, responsible for the overall development of the settlement’s economy. Long-term targeted programs should be developed aimed at environmental and environmental conservation and improvement of the territory, social development programs for the territory, as well as active participation in various regional and federal programs for housing construction and modernization of housing and communal services, and agricultural development. The main directions for implementing the cluster formation strategy should be the development of entrepreneurship, strengthening the partnership of local authorities with leading enterprises, increasing the integration of economic agents as part of solving the economic problems of cluster development “across administrative boundaries,” and introducing managerial, social and technical innovations. Creating conditions for the implementation of strategic market planning involves improving transport and engineering infrastructure.

At this stage, enterprises in emerging clusters need low operating costs, including through participation in various targeted programs.

Stage II, “marketing,” – for the period until 2026. At the marketing stage, it is planned to develop entrepreneurship and create jobs in specialization industries. With the modernization of the material base and the growth of labor productivity, despite the growth of production, some workers will be released from traditional enterprises, which predetermines the need for the development of related and additional industries of the cluster. Such production should complement the production cycle to the production of final products, provide maintenance and business services to agricultural enterprises and in the tourism sector.

Stage III, the “improvement” stage – until 2036. The goal of this stage is to create a competitive niche for the territory, develop business and entrepreneurship, create new jobs within economic clusters in which economic growth will continue. Priority areas for economic development are job creation in targeted industries by encouraging local entrepreneurial initiative and investment, selective attraction of enterprises from other places, including foreign ones, closer public-private partnerships, development of technological resources, improvement of business and technical education. At the same stage, it is advisable to disseminate positive experience and achieved results in the implementation of sustainable development areas, which contributes to the formation of the territory’s reputation in the opinion of potential investors and “buyers” of the territory.

Creating conditions for reducing the level of dependence on single-industry production by realizing the investment potential of the territory, creating new highly competitive jobs, attracting highly qualified personnel, enhancing innovation, maximizing local budget revenues, increasing enterprise profits, efficient use of municipal property, developing market institutions, growing small businesses entrepreneurship. 3

Table 7 - Proposed measures to improve the socio-economic situation of the Markovsky rural settlement

1. Development of industrial production on the territory of the settlement, taking into account the existing industry specialization through the creation of new industries and the involvement in the production of land of reserves for the production of building materials from wood.
1.1 Creation of new industries and involvement in the production of land reserves for the production of building materials from wood.	Construction of an enterprise for wood processing and production of building materials from wood. The essence of the measure: Construction of an enterprise for the production of building materials from wood. Cost and effect assessment: Creation of new jobs, urban transformation of the territory, involvement of land in economic circulation, increase in budget revenues. : funds from private investors. Total Progress bars: new jobs, enterprise profits, additional budget revenues. Implementation deadlines: in accordance with the work plan of private investors
2. Formation of a favorable investment climate and, based on this, an increase in the volume of attracted capital.
2.1 Improving administrative regulation of investment activities.	2.1.1 Development and approval of a clear procedure for the implementation of investment projects The essence of the measure: preparation of a regulatory document providing a clear algorithm for the investor’s actions, reducing the time required for approval of documentation, simplifying the approval procedure, grounds for refusing approval, and other aspects. Cost and effect assessment: no additional costs will be required (within budgetary allocations); improving the investment climate of the municipality, reducing the time required for approval of documents. Sources and amounts of financing Total- within the framework of current financing Progress bars: reduction of project approval time; attracting additional investments in fixed assets. Implementation deadlines: 2015–2016
	2.1.2 Implementation of engineering preparation of reserve lands. The essence of the measure: land plots are equipped with the necessary elements of engineering infrastructure at the expense of the regional budget and are put up for auction for the construction of various facilities. Cost and effect assessment: within budgetary allocations. Improving the investment climate of the municipality; investors are freed from the need to coordinate issues related to the creation of engineering infrastructure; Project implementation times will be reduced. Sources and amounts of financing: within budgetary allocations. Total Progress bars: total area of ​​engineered sites sold at auction; the number of objects built on them; volume of investment in fixed assets. Implementation deadlines: 2015-2023
2.2 Improving the investment image of the municipality. Introducing potential investors to the possibilities of the Markovsky rural settlement	2.2.1 Creation of an electronic investment passport of the municipality with photographs and other information. Preparation of printed information The essence of the measure: formation of an information block in order to familiarize potential investors with the possibilities of the Markovsky rural settlement; posting information on the Internet, on CDs in booklets and in the media; sending information about investment projects to banks, funds and other investment institutions. Cost and effect assessment: within budgetary allocations; improvement of the investment climate municipality; growing popularity of the municipality in business circles. Sources and amounts of financing: within budgetary allocations. Total- within the framework of current financing Progress bars Implementation deadlines: 2015–2023
	Conducting competitions for the implementation of ready-made documentation packages with investment projects The essence of the measure: formation of an information block in order to familiarize potential investors with the possibilities of the Markovsky rural settlement; posting information on the Internet and on CDs. Cost and effect assessment: within budgetary allocations; improving the investment climate of the municipality; growing popularity of the municipality in business circles. Sources and amounts of financing: within budgetary allocations. Total- within the framework of current financing Progress bars: volume of investment in fixed assets. Implementation deadlines: 2015–2023
	2.2.2 Participation of municipal leaders in forums, conferences, fairs held at the federal, regional and municipal levels The essence of the measure: preparation of information stands, booklets, project catalogs, reports (speeches) on investment opportunities of the municipality. Cost and effect assessment: within the limits of budgetary allocations and funds of private enterprises; improving the investment climate of the municipality. Sources and amounts of financing: within budgetary allocations and at the expense of interested enterprises. Total- within the framework of current financing Progress bars: volume of investment in fixed assets. Implementation deadlines: 2015–2023
2.3 Attracting investments from the federal and regional budgets to finance the most important facilities on the territory of the municipality	2.3.1 Ensuring the interests of the municipality in the relevant federal, regional and district authorities making decisions on the financing of objects of the Markovsky rural settlement, incl. within the framework of the implementation of national projects, federal, regional and municipal target programs The essence of the measure: preparation of applications, supporting and other materials, participation in the approval of applications, monitoring the targeted and effective use of funds. Cost and effect assessment: within budgetary allocations. Creation of new and reconstruction of existing facilities. Sources and amounts of financing Total- within the framework of current financing Progress bars: the volume of investments coming to the municipality from the federal, regional, municipal budgets, as well as from state extra-budgetary funds. Implementation deadlines: 2015–2023
Support and creation of favorable conditions for the development of entrepreneurship
3.1 Preparation, adoption and implementation of special municipal programs aimed at supporting business activities	3.1.1 Development and implementation of small business support programs The essence of the measure: providing financial, information, consulting and other assistance to entrepreneurs. Cost and effect assessment: Creation of new jobs; expanding the scale of business activity; growth of the tax base. Sources and amounts of financing: at the expense of budgetary allocations. Total- within the framework of current financing Progress bars: increasing the share of small businesses in providing employment to the population and generating budget revenues. Implementation deadlines: 2015–2023
3.2 Development of small and medium-sized businesses in priority areas	3.2.1 Development of the municipal consumer market The essence of the measure: construction of new retail enterprises. Cost and effect assessment: expanding the range of goods sold, creating new jobs, increasing the tax base, meeting the needs of the population of the municipality for goods. Sources and amounts of financing: private investment. Total- the amount of financing is determined after the development of design and estimate documentation. Progress bars: meeting the needs of residents of the Markovsky rural settlement for goods and services Implementation deadlines: 2015–2023

Conclusions and suggestions

Local government bodies on the territory of the Gaufsky rural settlement were created to resolve issues of local importance; the organizational and legal status of the local administration, the heads of the local administration are determined in municipal legal acts.

The local administration of a rural settlement is the lowest level of local government, which directly interacts and is in contact with residents living in the settlement and is directly related to problematic issues related to the livelihoods of citizens.

The administration of the settlement annually reports to the population of the settlement on the work done for the year and, unfortunately, the activity of the population in the meetings is very low. Every year the same issues are observed: repairs of village roads and clearing them of snow in winter, repair of water supply networks and proper supply of drinking water to residents, control of stray dogs and other vital issues.

The administration is unable to resolve these issues due to lack of funds, since its budget is currently extremely insufficient. Moreover, the issues have not been resolved for a long time, hence the distrust of residents in the authorities, the decline in the authority of local governments, the village administration itself, and the population.

My proposal, which I would make to the administration, is to store all documents and decisions in electronic form on the main server in free access for every employee, I believe that this would greatly facilitate the work with documents and their search.

If we talk about the actual organizational structures of the local administration, it seems to us that the main directions of their reorganization could be as follows:

Separation of power and economic functions, moving beyond the administration of all structures engaged in economic activities and therefore having the status of a legal entity, giving them the form of municipal institutions. The 2003 Federal Law stipulates that local government bodies, endowed with the status of a legal entity, are municipal institutions intended to perform managerial functions and are subject to state registration as legal entities.

Creation of large organizational and administrative blocks in the structure of the administration, the leaders of which bear full responsibility for the implementation of municipal policy in relevant areas and for achieving its ultimate goals. Such blocks can be: an economics and finance block, a municipal real estate management block, a social policy block, a public safety block, etc. The creation of large blocks can significantly reduce the burden on the head of administration to resolve current issues, allowing him to devote the bulk of his time and effort to strategic management tasks.

Creation, along with classical linear-functional organizational structures of a program-target or program-functional type.

The need to combine different types of organizational structures and methods for achieving goals determines the complexity of the task of developing and implementing an effective system of municipal management and reorganizing the organizational structure of the administration. A model and organizational project for reorganization, a package of regulatory requirements for individual structures and areas of their activity are required. It is also necessary (and this is the most important thing) to convince administration employees of the need for the advisability of reorganization, and to retrain some specialists. At the same time, the reorganization of municipal government structures should unfold simultaneously along several parallel lines:

development of a model and organizational project for reorganization;

development of a regulatory framework for the activities of local government;

development of a package of regulatory requirements for various areas of municipal activity;

description of organizational procedures and functional connections of various management structures, main locations, preparation of job descriptions;

retraining and advanced training of administration employees;

preparation of a personnel reserve for municipal administration.

Conclusion

During my internship at the Settlement Administration, I became familiar with the structure and activities of the organization, internal labor regulations, and safety regulations. Completed the tasks provided by the practice manager from the enterprise in a complete and timely manner, consolidated and expanded theoretical and practical knowledge, and acquired skills in conducting independent and practical work.

I would like to note that throughout the entire internship, the administration staff paid special attention to me, the student. They introduced me to the administration team, helped me adapt to the new conditions, explained everything in detail and tried to support me. Therefore, I only had pleasant impressions from the practice, and I did not identify any negative aspects of it.

The practical and theoretical skills I acquired during my internship helped me write my report.

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SCIENTIFIC ASPECT No. 1 – 2013 – Samara: Publishing House “Aspect” LLC, 2012. – 228 p. Signed for publication on April 10, 2013. Xerox paper. Printing is efficient. Format 120x168 1/8. Volume 22.5 p.l.

SCIENTIFIC ASPECT No. 4 – 2012 – Samara: Publishing House “Aspect” LLC, 2012. – T.1-2. – 304 p. Signed for publication on January 10, 2013. Xerox paper. Printing is efficient. Format 120x168 1/8. Volume 38p.l.

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Measures to improve the financial results of the enterprise

Pugina Larisa Ivanovna– Candidate of Economic Sciences, Associate Professor of the Murom Institute (branch) of Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletov.

Rodionova Elena Viktorovna- Candidate of Economic Sciences, Associate Professor of the Murom Institute (branch) of Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletov.

Koneva Olesya Vladimirovna– student of the Murom Institute (branch) of the Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletov.

Annotation: This article presents the main theoretical and practical aspects of managing the financial results of an enterprise. The main directions for their maximization and optimization are formulated.

Key words: Profit, financial results, analysis, measures to improve financial results, reserves for profit growth, profitability of activities.

The relevance of the chosen topic is determined by the fact that the analysis of the financial performance of an enterprise allows us to identify bottlenecks and weaknesses that have a negative effect on the growth of profits and profitability of the enterprise. Which, in turn, allows us to develop the necessary set of measures to improve them in the process of its further activities.

Measures to improve financial performance for each specific enterprise are unique and are developed taking into account its current financial and economic condition and the dynamics of its development over the previous few years.

Thus, an analysis of the financial statements of the activities of the shipbuilding industry enterprise JSC Okskaya Shipyard for the period 2015-2017 made it possible to identify and formulate the main trends that negatively affect the optimal formation of the financial results of the enterprise, namely:

1. rapid growth in the cost of manufactured products;
2. a significant increase in the amount of other expenses with a simultaneous decrease in other income of the enterprise;
3. decrease in profitability of sales in core activities.

The main goal of identifying the main reasons leading to a decrease in the financial performance of an enterprise is to develop a set of measures aimed at reducing their negative impact on profits and profitability of activities.

As mentioned above, measures to improve financial results are unique for each enterprise and are developed individually for each business entity.

In this case, the following set of measures was developed to optimize the financial result of a shipbuilding enterprise. I will dwell on each trend in more detail and formulate a set of measures in each area.

The first drawback - a significant increase in the cost of manufactured products (at the end of 2016, costs per ruble of revenue increased by 0.7% compared to 2015) - is proposed to be resolved by the following set of measures:

eliminating losses from defects by:

Carrying out control at all stages of work;

Introduction of a motivational component into the existing system of remuneration of workers, allowing incentives in rubles in the absence of defects;

Improvement of personnel qualifications;

Creating comfortable working conditions for employees;

1. reduction in costs for materials, which in the structure of production costs at the end of 2016 amounted to 57.2%. Searching for new suppliers of raw materials and materials, concluding long-term contracts at more flexible prices is one way out of this situation;
2. optimization of costs for contractors’ services, which account for 15.5% in the structure of the cost of products sold;
3. reducing energy costs by installing metering devices, as well as developing and implementing measures to improve the energy efficiency of production;
4. reduction in the share of overhead costs, the share of which amounted to more than 20% at the end of 2016.

Thus, we can say that the implementation of measures aimed at reducing the cost of manufactured products is the main thing for increasing the amount of profit and the level of profitability of the enterprise.

The next disadvantage is the significant amount of other expenses of the enterprise. At the end of 2016, more than 60% of the enterprise’s other expenses are interest payable on loans received. The analysis showed that such a significant share of this type of other expenses is associated not only with the payment of interest on loans taken according to the payment schedule, but also with the payment of penalties due to overdue loans. Compliance with the repayment schedule for existing loans is the main reserve for reducing other expenses of the enterprise.

The same policy can be recommended for compliance with tax discipline, since the share of tax payments in other expenses of the enterprise at the end of 2016 amounted to 13.2% or 46.0 million rubles. and tax penalties are significant.

The third disadvantage is a decrease in profitability of sales. You can also increase the profitability of sales in this case discussed here by:

1. reducing the cost of manufactured products;
2. increasing the volume of services provided (less costly, less material-intensive);
3. increasing the turnover of assets (property) of the enterprise.

Analyzing the financial reporting data of the enterprise JSC "Okskaya Shipyard" for 2015-2017, including actual data on the structure of the cost of production of the enterprise, the dynamics and structure of sales, taking into account the economic effect of the implementation of the above measures, based on the forecast for the development of the enterprise for the next financial year you can calculate the estimated amount of increase in the profit of the enterprise.

Table 1. Generalized reserves for increasing the amount of profit.

Thus, the final increase in profit from the implementation of the proposed measures could amount to 156,719.7 thousand rubles, which in turn will significantly improve all financial indicators of the enterprise in the forecast period.

Table 2. Comparison of the financial results of the enterprise JSC Okskaya Shipyard from the application of all proposed measures.

Indicator name			Absolute deviation, thousand rubles
Revenue, thousand rubles
Cost of sales, thousand rubles
Gross profit, thousand rubles
Profit from sales, thousand rubles
Interest receivable, thousand rubles
Interest payable thousand rubles
Other income, thousand rubles
Other expenses, thousand rubles
Profit before tax, thousand rubles
Change in deferred tax liabilities, thousand rubles
Change in deferred tax assets, thousand rubles
Other, thousand rubles
Net profit, thousand rubles
Product profitability, %
Sales profitability, %
By profit from sales
By profit before tax
By net profit
Return on assets, %

Analysis of forecast indicators of profit and profitability gives reason to conclude that, subject to the implementation of the developed measures, the level of operational efficiency and return on the enterprise's invested capital will increase. Therefore, the implementation of these measures is advisable.

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