The international model considers. Presentation on the topic "international models of service marketing". Marketing model - "transatlantic"

Accounting, like politics and ideology, knows no national boundaries. Accounting technologies are exported and imported, thus proving that those used in various countries Accounting systems have a lot in common. There are especially many similarities in countries that are closely interconnected economically, politically, and also have common geographical borders. Almost all former British colonies keep records according to the British system. The influence of the UK is so great that not only accounting methods are exported, but also training systems. Significant influence in the field of accounting practice is exerted on their former colonies by Germany and France, although they have fundamental differences in the organization of accounting, in assessing the role and purpose of financial accounting.

Consideration of accounting systems, in the structure of a certain classification, is of no small importance, because it:

allows for an effective approach to the description and comparison of various accounting systems;

contributes to the development of accounting, for example in terms of its harmonization;

assists in the training of accountants and auditors operating in international level;

allows you to solve problems, predict and prevent their occurrence, based on the experience of other countries using a similar accounting model.

As the differences in accounting practices in different countries became more and more obvious, attempts began to classify accounting systems. Currently, there are several classifications.

1. K. Nobes' hierarchical classification, which divides the accounting systems of Western capitalist countries into two main categories: micro-oriented; macro oriented .

The basis of the classification according to K. Nobes (developed in 1983) is the different practice of financial reporting of companies listed on stock exchanges (Fig. 4.1.).

TYPES OF ACCOUNTING AND FINANCIAL REPORTING SYSTEMS

Figure 4.1- Hierarchical classification of K. Nobes

For countries micro level characteristic: Anglo-Saxon common law; a strong, old and numerous accounting profession; developed capital markets (securities exchanges); the focus of financial accounting on a fair presentation, on the needs of shareholders; disclosure of a large amount of information in the reporting; department tax rules from financial accounting; priority of content over form; professional standards. Due to the specific features, the Netherlands is singled out in a separate subgroup (fewer regulations and a strong influence of microeconomic theory). In addition, countries are identified that are oriented to English accounting practice (note that this approach is close to the approach of international financial reporting standards) and to American accounting practice, which is more detailed.

For countries macro level characteristic: Romanesque (codified) law; weak, young and small accounting profession; underdeveloped capital markets (securities exchanges); regulation of financial accounting by legislation and its focus on creditors; trade secret; focus on taxation; predominance of form over content; state regulation. Macro-level countries are divided into subgroups, depending on the predominance of certain characteristics.

For example, in France, Belgium, Spain and Greece, detailed accounting rules are determined by charts of accounts, in Germany accounting is regulated by laws (Commercial Code), in Sweden, the influence of the state, which is engaged in economic planning and tax collection, is strong.

It is interesting to note the general tendency of the countries of the second group to move towards the countries of the first group. Since the beginning of the 90s. large companies, in some macro-level countries, have begun to use rules that are internationally recognized (GAAP US and International Financial Reporting Standards) for the preparation of consolidated financial statements (for example, most of the 50 largest companies in Germany report under international or US standards).

2. Classification by Muller G., Gernon H. and Mick G., which defines four basic accounting models:

1) Anglo-American;

2) continental;

3) South American:

4) a mixed economy model (which includes the countries of Eastern Europe and the states of the former Soviet Union).

Anglo-American model. The underlying principles of this model were developed in the UK and the US. Holland also made a great contribution to its development, therefore it is more correct to call this model Anglo-American-Dutch. And at present the role of these countries continues to be extremely active. There is an active development of the joint-stock form of capital ownership. Traditionally, securities markets have been widely developed in these countries and the main participants in the capital market are small investors who require complete and detailed financial reporting.

This model, in most countries, involves the use of the principle of accounting at cost.

The impact of inflation is small and business transactions(realization, acquisition of financial assets, product of costs) are reflected at prices at the time of transactions.

The number of large, including transnational, companies that are difficult to manage is very large, which requires a high educational level from both managers and investors.

These countries belong to common-countries, i.e. the legislation in them operates on the principle of "everything that is not prohibited is allowed." Therefore, in the regulation of accounting, the main role is played by professional organizations, and not by the state, and the rules are very detailed.

It should also be noted that the problem of high inflation is currently not in these countries (in the mid-70s of the last century, as a result of the oil crisis, inflation increased, and the Financial Accounting Standards Board required companies to provide reporting adjusted for inflation).

The main idea of ​​this model is the orientation of accounting to the information requests of investors and creditors. In the three leading countries using this model, as already mentioned above, securities markets are well developed, where most companies find additional sources of financial resources.

The system of general and vocational education also meets high standards, which fully applies to both accountants and users of accounting information.

The Anglo-American accounting concept was subsequently "exported" to the former British colonies and close trading partners of the UK and the US. Currently, it is used by many countries of the world: Australia, Botswana, Venezuela, Hong Kong, Israel, India, Indonesia, Ireland, Canada, Colombia, Malaysia, Mexico, New Zealand, Pakistan, Singapore, Philippines, South Africa, etc.

So, the main features of this model are the completeness and detail of financial reporting, focused on a wide range of small investors, a high general level of education, lack of legislative regulation accounting system and, as a result, its flexibility, low inflation.

continental model. This model is followed by most European countries and Japan. They were also the founders of the model. The specificity of accounting here is due to the fact that business is focused on large bank capital, has close ties with banks, which basically satisfy the financial needs of companies. Therefore, the financial statements of companies are intended primarily for them, and not for participants in the securities market.

For example, in Germany, Japan, Switzerland, financial policy is determined by a small number of very large banks. The latter not only satisfy a significant part of the financial needs of the business, but are often the owners of the companies. Thus, in Germany, the majority of the shares of a number of joint-stock companies of an open type are under the control or significant influence of banks, especially such as Deutsche Bank, Dresdner Bank, Commerce Bank and others.

In Japan, Switzerland, and other countries of this model, the financial policy of companies is determined by a relatively small number of large creditors, the exchange financial information occurs through direct contacts between a narrow circle of interested persons. State authorities oblige companies to publish reporting data. However, financial reporting is much less detailed than in Anglo-American countries.

In France, Italy, Sweden and a number of other countries where small family businesses predominate, accounting has a slightly different orientation. The main providers of capital in their markets are both banks and government bodies, which not only control the financial capabilities of the business, but also act (if necessary) as an investor or lender. In the above countries, firms must follow uniform accounting standards, due to the influence government agencies on the processes of preparation and preparation of financial statements.

The government plays the leading role in the management of national resources in the countries of this model, and enterprises are obliged to adhere to the state economic policy and be guided by the macroeconomic interests of their countries.

As you can see, focusing on the management requests of creditors is not a priority task of this accounting model. On the contrary, accounting practice is primarily aimed at meeting the requirements of governments, in particular with regard to taxation in accordance with the national macroeconomic plan. The reason for this is the centuries-old tradition of centralized management and the desire of entrepreneurs to receive state support. The legislation is very strict, operating on the principle of "only what is allowed" (code - countries), the role of professional organizations in the regulation of accounting is small. Hence the peculiarities - a significant conservatism of accounting practices, the orientation of accounting to the fiscal state needs, the close connection of companies with banking structures.

This model is used by: Austria, Algeria, Belgium, Greece, Denmark, Egypt, Spain, Italy, Luxembourg, Norway, Portugal, France, Germany, Switzerland, Sweden, Japan.

South American model. With the exception of Brazil, whose official language is Portuguese, the countries of this model are united by mutual language- Spanish, as well as a common background.

Inflationary processes in the economy had a key impact on the formation of accounting systems in South American countries.

The main difference of this model from others is the use of the method of permanent adjustment of reporting indicators for inflation rates. Adjustment of indicators for inflation is necessary to ensure the reliability of current financial information.

In general, accounting is focused on the needs of state planning bodies, accounting methods used in companies are quite unified. The information necessary to control the implementation of tax policy is also well reflected in accounting and reporting. This cluster includes: Argentina, Bolivia, Brazil, Guyana, Paraguay, Peru, Uruguay, Chile, Ecuador.

Accounting in Brazil is regulated by the Accounting Council (Counselho Federal de Contabilidade). The most important professional accounting organization in Brazil is the Brazilian Institute of Accountants (Instituto Brasileiro de Contadores). Accounting principles and practices in Brazil are mainly the precepts of corporate and income tax laws and the Securities Commission's restrictions on independent corporations.

The main law governing the procedure for financial accounting and reporting in Brazil is the Law on Corporations. It contains items related to corporate financial reporting and brings Brazilian accounting procedures closer to the level of world accounting technologies. The law has had some US influence, so there are few significant differences in accounting rules and reporting requirements between Brazil and the US today, except for accounting for inflation.

Inflation in Brazil is accounted for by adjustments made at the end of the reporting year to the historical value of real assets, accumulated depreciation, reserves for unforeseen losses in the value of real assets and equity. Adjustments are made using the devaluation coefficient of the national currency, set by federal authorities. This procedure is considered simple to apply, but has some disadvantages: for example, inventories are not revalued and are recorded at unadjusted cost, as a result of which inventories are underestimated in the balance sheet, the cost of goods sold is overestimated, and therefore income too.

The model of a mixed economy, typical for the countries of Eastern Europe and the states of the former Soviet Union. The collapse of the communist regime in Eastern Europe in the late 1980s was accompanied by an "onslaught of democracy and capitalism" initiated by the former Soviet Union. Economist Healy describes the situation in Eastern Europe before 1989 as follows: “Since 1945, the region of Eastern Europe has been a commercial black hole. The economy was characterized by central planning, most enterprises belonged to the state. Western investment was held back by bureaucratic regulation and official disapproval.

In a centralized economy, the unification of financial statements was due to the goal of control. The tasks of accounting were to register the facts of economic life, and not to provide information for decision-making processes at the enterprise level. Moreover, accounting served as an instrument of centralized control. The concepts of profitability and share capital were not taken into account. Instead, accounting was designed to determine the costs of producing products. Muller, Gernon and Meek characterized the accounting of that time as follows: “Financial accounting as such does not exist. The entire accounting system is represented by what is called management accounting.

The group of Eastern European countries is not homogeneous. Currently, it has about thirty independent states with their own special culture, history, as well as production and social structure. At a certain stage, all the states of Eastern Europe will join the European Union.

In addition to the accounting and analysis models described above, considered within the framework of existing classifications, two more formed and developing accounting models can be distinguished.

First, this Islamic model . Islamic countries traditionally include the countries of the Arab East, Iran, Pakistan, Turkey, the former Central Asian republics of the USSR and Kazakhstan.

Muslim countries, in terms of important gross characteristics, occupy prominent positions in the world economy. They account for 42% of the planet's territory, 35% of human resources. The Islamic world, undoubtedly, is the leader in reserves of such a strategic natural resource as oil. In 2012, the US Department of Energy estimates that OPEC, which consists mainly of Muslim countries, received $434 billion in oil export revenues. There are about 340,000 high net worth individuals in the Middle East. Their combined wealth, according to research by leading American companies, reaches $2.3 trillion. dollars.

However, such an impressive potential of Islamic countries does not translate into comparable development indicators. At present, from an economic point of view, Asia continues to look rather weak: a low level of industrial development; unbalanced trade balance; weak social protection of the population; rising poverty; underdeveloped legal infrastructure; loss of confidence from foreign investors.

The share of the countries of the traditional spread of Islam in global GDP does not exceed 4.5%, in R&D expenditures it was less than 1%, the market capitalization of business does not reach one and a half percent of the world, the share in world merchandise exports barely exceeded the mark of 7%. At the same time, the last indicator in 2012 was still at the level of 15%. The decline in the role of Muslim countries in international trade was accompanied by an increase in the deficit of their trade balance– up to 155 billion US dollars. In addition, they have accumulated 25% of the world's existing external debt.

Sounds a little strange for modern society concept of "Islamic economics".

Speaking about the Islamic economic model, it should be noted that the economy, like physics, cannot be Islamic, Christian, etc. The term "Islamic economy" refers to the standard economic system, which differs only in that it is heavily influenced by theological ideas. The corresponding dogma - Sharia and the Koran - impute to it a moral code, as a necessary factor in systemic balance. This specific feature of this model, of course, does not abolish the known basic laws that operate in the Islamic economy in the same way as in any other. The Islamic model of financial activities of the couple is based on the idea that money is not a commodity that can be sold, having received income from such a sale itself. In addition to other important applied properties of this model, the view of money is a key provision of the Muslim economic doctrine, which distinguishes it from traditional, Western theory and practice.

From this difference grows another, expressed in the concept of "riba" ("increment", "excess"), and in the economic context - loan interest. Islam considers riba as a sin and outlaws it. Striving for a fair economic system, Islam (without denying such a phenomenon as the "time value" of money outside the sphere of credit transactions) believes that money cannot increase in value by itself, as happens when they are lent at a pre-fixed interest, dependent on the term of the loan. Capital receives remuneration on an equal footing with other factors of production in accordance with the contribution to the transaction and its result. But if the size of the contribution is initially set and constant, then the result, on the contrary, cannot be precisely known in advance. Therefore, the reward may not be related to the costs of human energy, time and capital. In the Islamic model, it is forbidden to receive financial dividends for the sake of dividends themselves.

In reality, the Islamic economic model is embodied in the form of financial institutions called Islamic banks, which are developing at a rapid pace. Every year in the world financial market growing interest in financial institutions, investment and banking products built on Islamic technologies.

Significantly simplifying, it is permissible to say that the main technical difference between Islamic finance and the world's dominant model can be reduced to the rejection of interest on loans. This allows Islamic economists to introduce a much more adequate category of "capital efficiency" instead of such an instrument as the "price of money".

For the Islamic model, due to the lack of unified accounting and reporting standards, the problem of supervision and regulation of banking activities is very relevant. In the world, there is practically no data on international Islamic banking, the volume of international banking operations carried out on the principles of Shariah.

In this model, market prices are given preference in valuing a company's assets and liabilities. It is believed that this model has not reached the level of development that is inherent in the financial accounting of the above models.

Another model that is gaining momentum is international . It stems from the need for international accounting consistency, primarily in the interests of multinational corporations (MNCs) and foreign participants in international currency markets.

Each country has its own history, its own values, political system - undoubtedly, this leaves an imprint on the system of accounting culture, accounting and reporting. Thus, accounting principles in the USA and other countries differ significantly: information in the framework of financial accounting in the USA is aimed primarily at meeting the needs of companies that are an investor or creditor, and usefulness from the standpoint of making managerial decisions is the most important criterion for its quality; in France and Sweden, governments play a decisive role in the management of national resources, acting as an investor or lender when necessary, so accounting is tailored to the needs of national planners.

Nevertheless, the business community of all economically developed countries, including Russia, comes to the need to follow IFRS, which are developed by the International Accounting Standards Committee, even though these standards are advisory in nature, the opinion is being strengthened that the standards comply world-class international principles. Currently, in all these countries there is a permanent process of harmonization and standardization of accounting, in accordance with the requirements of international standards.

Today, only a small number large corporations, may claim that their annual financial reports meet IFRS.

It should be noted that Russia did not belong to any of the above models, and before the beginning of the accounting reform it belonged to the so-called communist model. At present, Russia is steadily moving towards the Anglo-American model.

4.3. Differences in international accounting practice

Under the influence of various factors in accounting practice, a number of problems have been identified that are solved in different countries in my own way. Even in countries where accounting practices are broadly similar, individual details may differ significantly.

GOODWILL

Goodwill is a term used in accounting to describe the difference between the value of a business as a whole and the sum of all of its individual component assets. It arises from a number of important but not quantifiable factors, such as trade relationships, employee experience, supplier relationships, and the general state of business contacts in the business world. In other words, goodwill is the value of the brand, name, reputation or other intangible (intangible) assets of an enterprise.

In accounting, goodwill is recognized (acquisition cost) only when the asset is acquired. For some companies, goodwill may even be negative: in this case, the value of the business as a whole is less than all of its individual components of the assets, so the question arises: “If the business has negative goodwill, why do not its owners sell individual components of the assets and make a profit?”

However, there may be good reasons for owners to continue doing their business in this case, such as because the cost of liquidating the case may be very high or because certain obligations must be met. However, if the calculations show negative goodwill, then it is advisable to double-check the value of all tangible assets and find out how real they are. Document IAS 22 "Accounting for various combinations of businesses" defines the term "intangible fixed capital" as the difference between the cost of acquiring a new business and the "undistorted price" of acquired assets (IAS - International Accounting Standards - International Financial Reporting Standards (IFRS)). Therefore, these new business assets should be recorded in the books of the acquiring company at their undistorted price on the date of acquisition, and not at the original price when they were first acquired.

This accounting objective can be achieved in the group accounts by either revaluation in the books or by adjusting the entire consolidated statement. Valuation in this case is the process of allocating the entire acquired value, which is the original cost of all assets, among their individual components. Therefore, simply showing these components at their original cost in the accounting records of the acquiring company is completely wrong.

There are two general approaches to reflect indicators of intangible capital.

1. The acquired intangible fixed capital can be considered as an "outlier" issued by the accounting system, which
needs to be smoothed out as quickly as possible. According
with the approach specified in document IAS 22, immediate
write-off of intangible fixed capital from share capital.

Another approach, not covered by IAS 22, is to record intangible fixed capital on the balance sheet either as an asset or as a dangling debit representing a deduction from equity.

2. Conversely, intangible fixed assets can be viewed as an acquired asset that must be reported on the financial statement and amortized over the expected life of the acquired assets. IAS 22 allows this approach, given that each year the amount of intangible fixed capital will be revalued and written off to the extent that it has depreciated for the company. Some countries that have adapted this approach set a maximum write-off period.

The choice between the two general approaches can affect accounting documents in different ways.

For negative intangible capital, IAS 22 provides for different rules. It is clear that in this case it would be imprudent to write off the capital difference immediately. Therefore, such goodwill can be treated in two ways: 1) treat it as deferred income and systematically amortize it; 2) allocate it to depreciable non-monetary assets in proportion to their undistorted value. The result of this approach will be a decrease in depreciation charges in subsequent years and, accordingly, a gradual transfer of negative goodwill into profit.

Directive No. 7 requires that intangible fixed capital be depreciated over a period not exceeding the useful life of the assets forming it, and proposes that this period be a maximum of five years. Member States are also allowed to resort to the option of subtracting the amount of negative intangible capital stock from the amount of share capital in a takeover.

Different countries have their own approaches to the definition of goodwill.

In Great Britain. SSAP 22 Goodwill Accounting and Reporting requires that goodwill be calculated as the difference between the undistorted cost of the entire purchase and the undistorted cost of its individual components. ( SSAP - Statements Of Standard Accounting Practice - Rules of Accounting and Reporting Standards established by IASB).

Positive goodwill can be calculated in one of the following ways:

Through immediate write-off to the reserve;

Through depreciation in the income statement over the economic life of the assets.

Negative goodwill must go directly to the reserve.

In Germany. Goodwill in consolidated financial statements usually reflects the difference between market value acquired net assets and investment costs. Goodwill may be written off on acquisition from the capital reserve or may be amortized. Although the law mentions that the normal amortization period is four years, nevertheless, it is considered in companies within 40 years, and everyone agrees with this in practice.

Negative goodwill should not appear under normal conditions, as this leads to a decrease in the value of assets when they are revalued. If this happens, then it should be treated as a liability, the release from which is possible only when making a profit.

In France. Goodwill includes intangible assets that are not shown elsewhere on the balance sheet, but are necessary for the continued operation of the company. They may appear in assets when a company acquires them. Therefore, following the provisions of Directive No. 4, goodwill may arise in a transaction.

There are no restrictions on the amortization period for goodwill, although the excess of the established period must be justified and indicated in the comments to the financial statements. For those companies that do not publish consolidated group accounting reports, it is common practice not to write down the value of goodwill.

In Sweden. Law on accounting states that when goodwill appears in a company's accounting records, it may be treated as fixed capital, at least 10% of which must be depreciated annually. As stated in the guidelines professional organization accountants (FAR), consolidated goodwill should be treated similarly and treated as fixed assets and depreciated over a period of no more than 10 years. It seems that this approach is becoming common practice, although until recently many companies stretched out the amortization period up to 40 years. Some companies choose to write off goodwill from equity after a takeover.

FOREIGN CURRENCY CALCULATION

In general, the EU does not specify how foreign currency conversion should be carried out. The only requirement under Directive No. 7 is to indicate the basis used for the calculations. In the course of these operations, a number of accounting problems arise.

1.What exchange rate to use when converting? Two types of rates are usually used: the "original" rate, which is applied to the time the transaction was actually completed, and the "closing" rate, linked to the date of the balance sheet. Therefore, with different recalculation options, either one of these options is used, or they are applied simultaneously.

2. How to keep records of profits and losses in foreign currency? Information about such profits and losses can be provided in two ways:

a) information about transactions. This approach is used in cases where there is a difference between the exchange rates at the beginning of the transaction and its end. The resulting profit or loss is tied to the transaction itself, and there is general agreement that they should be posted through the income statement;

b) informing about the recalculation. This option is applied when there is a difference between the exchange rates of the day when the results of the transaction are recorded in accounting documents and the day when they are recalculated when drawing up the balance sheet.

3. In many countries, differences in the translation of a company's own accounting data from one currency to another are recognized in the income statement, and translation differences for its foreign subsidiary are often recorded directly in reserves.

4. A separate problem arises when recalculating the accounting documents of companies operating in countries with a high level of inflation. It is associated with the manifestation of two important economic factors:

a) the Fisher effect, according to which there is a correlation between interest rates and forecasts of changes in exchange rates;

b) the purchasing power parity effect, according to which there is a correlation between the inflation rate and the strength of the currency (the higher the inflation rate, the weaker the currency, and vice versa).

These economic forces act as inviolable laws and are increasingly manifested in practice.

There are four main conversion methods, the first three of which are based on a combination of the original exchange rate and the closing rate.

1.Current long term method. Under this method, current transactions, such as shares, debtors, bank overdrafts, are translated at the closing rate, while long-term transactions and items, such as principal production means or debt obligations, - at the original cost.

2.Monetarist-non-monetarist method. Monetary items that are assets or liabilities expressed in monetary terms, such as cash, loans, debtors, creditors, are translated at the closing rate, while commodity items, such as fixed assets and shares, are translated at cost.

3.Time method. This method is based on the fact that the items should be translated in accordance with the exchange rates in force on the day when the value was established in the accounting documents. For monetary items, these will be closing rates, since what monetary value expresses their value on the closing day.

For accounting reports with unchanged original values, commodity items will be recalculated to their original cost, i.e. the temporary method will be applied as a monetarist-non-monetarist method. However, when revalued assets are included in the financial statements, the exchange rate at the revaluation date will be used. With regard to fixed assets, revaluation to historical values ​​in accounting documents is a common practice in a number of European countries. Inventory is usually shown at the estimate that it is below cost. Where accounting for disposal cost or replacement cost is used, all items are expressed at balance sheet closing date value, i.e. in this case, with the time method, the closing rate is applied to all items.

4. Exchange rate closing method. Here, the closing exchange rate is applied to all balance sheet items, and either the average annual rate or the closing rate is applied to profit or loss items. Since all balance sheet items are subject to restatement, the net investment in each foreign enterprise is also reported, which is why this method is also often referred to as the closing rate and net investment method.

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General Directorate of Education and Youth Policy

Altai Territory

Regional State Budgetary Vocational Educational Institution

Regional budgetary professional educational institution

"Altai State College"

course project

National management models

Completed: 3rd year student

Groups T201

Lobanov D.V.

Checked by: Maksimova S.A.

Barnaul 2014.

Introduction

Chapter 1. Analysis of national management models

1.1 Influence of national-historical factors on the development of management

2 Characteristics of the American management model

Chapter 2. Characteristics of the Russian management model

2.1 Russian management model

2 Characteristics of the Russian management model on the example of the organization LLC "Avianebo"

Conclusion

List of sources


Introduction


Management is a word of English origin. Translated into Russian, "management" means management, i.e. type of activity for managing people in a variety of organizations.

Since the appearance of the term "management" in many countries, a significant amount of information has been accumulated in the field of theory and practical part of the organization's management.

Unfortunately, management theory in Russia has developed in isolation, without regard to the experience of other countries. For a long time, our country was dominated by an administrative-command management system, which called into question the effectiveness of foreign management models.

The following statement can be presented as the relevance of this work: the creation of the most effective management model is based on the synthesis of traditions and experience of the national model and the study of the most significant achievements of foreign experience, as well as its application in practice.

Target term paper- consider national management models and analyze the Russian management model on the example of the organization of internships.

When writing a course project, the following tasks were set:

· To characterize the essence, goals and objectives of national management models;

· Analyze the features of national management models;

· Determine the influence of national-historical factors on the development of management;

· Consider the features of the Russian management model on the example of an internship enterprise.

The object of the research is the existing national models of management.

The subject of the study is the main features and elements of each model.

Structurally, the work consists of two chapters. The first chapter examines the influence of national-historical factors on the development of management, analyzes national models.

The second chapter analyzes the Russian management model on the example of travel company LLC "Avianebo"


Chapter 1. Analysis of national management models


1 The influence of national-historical factors on the development of management


Popular in our time is the following statement: "Management, as part of economic activity becomes international, loses its cultural identity".

National features of organization management are important for a manager for the following reasons:

· Currently, many organizations are actively interacting with foreign firms and companies, and in the process of interaction, problems may arise related to the fact that its participants act in accordance with the traditions accepted in their culture;

· An experience foreign companies may be useful in other cultures;

· The manager can find work abroad. Naturally, he will need at least some knowledge of how it is customary to manage the activities of people in a given country.

For management practice, it is important to have knowledge of national-historical factors in order to determine their impact on the culture of the organization, to assess the possibility of merging elements of different national cultures within one organization.

The influence of national-historical factors on the development of management in an organization is quite effectively described by the five-factor model of G. Hofsteed and the six-factor model of G. Lane and J. Distefano.

The Hofsteed model provides for five dimensions of culture:

) Power distance characterizes the degree of inequality between people, which the population of a given country considers acceptable or normal. A low level of power distance means relative equality in society, and vice versa;

) Individualism characterizes the degree to which the people of a given country prefer to act as individuals rather than as members of a group;

) masculinity implies perseverance, confidence in work, faith in success in competition.

) Uncertainty avoidance demonstrates the extent to which people in a given country prefer structured situations with clear and precise rules over unstructured situations with unclear rules and unclear outcomes;

) Orientation to long-term development characterizes the commitment of the people of a country to the setting and implementation of long-term goals, as opposed to the search for momentary success.

The model of G. Lane and J. Distefano considers six variable factors, defined as problems that society has faced throughout its history. The variables of the G. Lane and J. Distefano model are: the relation of man to nature; orientation in time; belief about human nature; activity orientation; relationship between people; orientation in space. The model assumes that the national variation of each of these variables is directly related to the development of management in an organization in a given country.

The understanding that management is a special aspect of the functioning of an organization was first realized in the United States. And this means that management itself is largely an American phenomenon, reflecting the peculiarities of the American picture of the world.

Modern American management in the form that has developed at the present time is based on three historical background:

a) Existence of a market;

) Industrial way of organizing production;

) Corporation as the main form of business.

One of the leading trends in modern management is the strengthening of the social orientation of management, its focus on the person. Researchers are increasingly turning to such important aspects of organizational life as company philosophy, organizational or corporate culture, social responsibility and business ethics. All these questions have long been management activities managers of Japanese companies. By its own example, Japan proved to the world how effective the management system can be in the course of achieving the set goals.

Modern management methods have developed in Japan in the conditions of post-war devastation, when the country's leadership faced the task of restoring the social, political and economic life. American concepts influenced this process, but the use of management methods used in the United States did not bring the desired result. However, the ideas of American researchers contributed to the establishment of a special way of thinking and approaches that are unique to managers in Japan. As a result, the main features Japanese system management defines a number of concepts that are absent in the American model, in particular, the principles of lifetime employment and seniority, collective decision-making, etc.

These features are traditionally considered the legacy of feudalism, sometimes they are even called direct remnants of the Tokugawa shogunate (XVII century - second half of the XIX century).

A useful approach for managers of international companies may be to group countries into groups based on the similarity of values. One of the most extensive studies that culminated in the development of a country grouping system was the study by Ronen and Shenkar in 1985. It synthesized all previous studies and identified eight country groups. Countries that do not fall into any group are considered independent. These groups are listed below.


Group 1 English-speaking countriesAustralia, Canada, New Zealand, Great Britain, USAGroup 2 German countriesAustria, Germany, SwitzerlandGroup 3 Latin European countriesBelgium, France, Italy, Portugal, SpainGroup 4 Scandinavian countriesDenmark, Finland, Norway, SwedenGroup 5 Latin American countriesArgentina, Chile, Colombia, Mexico, Peru, VenezuelaGroup 6 Middle EastGreece, Iran, TurkeyGroup 7 Far EastHong Kong, Indonesia, Malaysia, Philippines, Singapore, South Vietnam, TaiwanGroup 8 Arab countriesBahrain, Kuwait, Saudi Arabia, United Arab EmiratesIndependent countriesJapan, India, Israel

The classification of countries into groups can be useful to managers who need to determine the degree of cultural adaptation required when moving to a country with a different culture. When communicating with colleagues from a country belonging to his own group, a manager can count on relative similarity of values ​​and easy adaptation. So, for example, the interaction of Australians with Canadians will take place in some way in familiar territory.

The anthropologists Kluckhohn and Strodtbeck have described the similarities and differences of cultures in terms of the main problems that any human community has had to face. This model has been used by many authors of articles on international management and provides a useful way of assessing national culture.

1.2 Characteristics of the American management model


It is believed that the American management model was born in the struggle with the principles of production management by G. Ford.

Henry Ford built the largest industrial production of the early 20th century and earned $1 billion ($36 billion in today's dollars) from it, his principles had a huge impact on US public life. He conducted his business contrary to any generally accepted rules. When the demand for cars increased, the entrepreneur lowered the price. He believed this: it is necessary to increase the purchasing power of people by raising wages and lowering selling prices. During the Great Depression, when the owners of factories and factories cut wages by two or three times, Ford not only doubled them, but also replaced the ten-hour working day with an eight-hour one (thus, in many ways, he saved his factories from discontent, strikes, and workers leaving) .

Another secret of success was the introduction of advanced technologies. But at the same time, Ford introduced a special way of distributing work (this phenomenon was called "Fordism"). He believed that the worker needs to obey, not to take any responsibility, the most effective is the monotonous performance of the same simplest actions.

Ford sold 15 and a half million Ford-T cars, the assembly line became a familiar and necessary thing. He began to pay workers twice as much and thus created a class of "blue collars". His workers saved up money to buy "their" car - "Ford-T". Ford didn't create demand for cars, it created the conditions for demand.

However, assembly line is a highly dehumanized process. A person is forced to work like an automaton, constantly performing the same action throughout the whole working day, not the name of the opportunity to be distracted. This provokes nervous breakdowns, emotional breakdowns and other problems, which, of course, entrepreneurs did not think about or simply did not allow the possibility of fine mental organization in ordinary people.

In the modern American school of management, it is generally accepted that the success of a company depends primarily on internal factors. Special attention given rational organization production, constant growth of labor productivity, efficient use of resources. While external factors recede into the background.

Rationalization of production is expressed in a high degree of specialization individual workers and structural units of the company and a strict delimitation of their duties. The advantages of specialization are that it reduces the amount of training of workers, increases the level of professional skills in each specialized workplace, separates from production tasks those that do not require skilled labor and can be performed by unskilled workers receiving lower wages, and also increases capabilities of specialized equipment.

Decisions are most often made individually, while the level of responsibility in the management pyramid is one or two steps higher than the level of managers with formal power. This means that the management is responsible for the activities of their subordinates.

The American firm operates in an egalitarian social environment. Accordingly, workers here are more mobile, easily change jobs in search of individual benefits. Often the company encourages competition between employees.

The main features of management in an American company:

· Clearly defined job responsibilities.

· Disclosure of the creative potential of the employee. Encouragement of new ideas.

· Mandatory retraining and continuous training.

· Goal management. A clear algorithm for achieving.

· Realization of opposite tendencies: hard functional approach and a large number of leaders and creative individuals, decentralization and centralization, rigidity in defending their interests and flexibility in implementation.

· Career growth is strictly within the framework of professional specialization.

· Developed corporate culture.

the most important integral part planned work of the corporation is strategic planning, which arose in the conditions of market saturation and a slowdown in the growth of a number of corporations as early as the beginning of the 19th century. American corporations widely use it in their activities.

Strategic management - substantiation and selection of long-term goals for the development of an enterprise and increasing its competitiveness, their consolidation in long-term plans, development targeted programs to achieve the intended goals.

The content of strategic management is, firstly, to develop a long-term strategy necessary to win the competition, and, secondly, to implement real-time management. The developed strategy of corporations subsequently turns into current production and economic plans to be put into practice.

Management based on the principle of participation is called participatory. Such an idea could only have arisen in an America striving for democracy or for the greatest, maximum benefit.

Participatory management involves expanding the involvement of employees in management in the following areas:

· Giving employees the right to make independent decisions;

· Involving employees in the decision-making process;

· Giving employees the right to control the quality and quantity of their work;

· Participation of employees in improving the activities of both the whole organization as a whole and its individual divisions;

· Granting employees the right to create working groups based on interests, attachments, etc. in order to more effectively implement decisions

Participatory management can be seen as one of the common approaches to managing people in an organization. The goal of participatory management is to improve the use of the entire human potential of the organization.

American scientists continue to pose and develop real problems of management. The American practice of selecting executives places the main emphasis on good organizational skills, and not on the knowledge of a specialist.

The American management model is losing its leading position in the world, and has recently begun to acquire individual features Japanese model.

In many ways, the features of this model are due to the national characteristics of the Americans: the ability to fight to the end, to assert their superiority and vitality. They emphasize their exclusivity, strive to achieve quick and great success. They pay great attention to their work. They are characterized by a struggle for leadership. Until recently, America has been dominated by a one-man style of management; firms have observed strict discipline and unquestioning obedience with a purely external democracy.

One of the most effective is the Japanese management model. The essence of the model and the organization of its activities were formulated by an American scientist of Japanese origin, William Ouchi. The essence of the Japanese management model lies in the symbiosis of the country's culture and the features of its economic development. The specific features of the Japanese management model give grounds to experts to assert that this model provides the greatest harmony between production, sales and finance.

The Japanese management model is a management model with a "human face", as it is based on a holistic approach to the employee. It lies in the fact that the employee is considered holistically: both as an employee and as a person. Human resources are considered as the most valuable resource. Thanks to this approach, high labor productivity and amazing results of economic development are ensured: having been completely destroyed, the Japanese economy is now one of the most competitive economies in the world.

The management model affects the identification of a person with a company. Japanese employees demonstrate high sacrifice and devotion to the firm. Thus, control is only indirect, since high dedication stimulates the formation of self-motivation. However, firms themselves provide incentives for employees.

public recognition of merit, social programs, joint dinners, etc. create an atmosphere for maximum results. Team cohesion and collective responsibility ensure minimal staff turnover. In the eyes of society, changing a company is thought of as a shame: a person who has changed jobs is deprived of all privileges and wages which forces him to start from scratch.

The Japanese management model is characterized by lifetime employment. Such a recruitment system determines the direct dependence of the position in the company on age and experience: in Japan there are no young directors and management companies. Promotion by career ladder happens in a specific way. Its frequency ranges from 3 to 7 years. Such a fairly frequent rotation is due to the confidence of the Japanese that a long stay in one position does not create incentives for motivation and careful performance of all the duties assigned to the employee.

Thus, there is also a diversification of skills, which ensures the formation of a non-specialized career: each worker masters up to five new specialties during his life.

The Japanese management model assumes that the professional development of employees takes place on the job. The level of wages directly depends on the length of service and the effectiveness of labor results. Companies provide various benefits and privileges that allow employees to achieve a high level of well-being. An important feature is that the gap in wages between the highest echelons of power and newcomers is insignificant: the salary of a manager does not exceed that of a newcomer by more than seven times. And most importantly, the management is not sorry to pay money for the work done.

The Japanese management model has allowed the Land of the Rising Sun to achieve amazing results in almost all areas. The main wealth of the country, the Japanese consider their human resources. The Japanese economic system is based on the historically established traditions of group cohesion and the innate aspiration of the Japanese to create high-quality products.

The Japanese management model is focused on the "social person", the concept of which was put forward by the "school of human relations" that emerged in the United States.

Main features good worker in Japan are recognized: sociability, a sense of responsibility, the desire for cooperation, excellent health, the spirit of competition. A person with such qualities, according to Japanese managers, is satisfied with his work, understands his place in the hierarchy of subordination, realizes the importance of the functions he performs, and is always striving for business. In the quality group, such an employee takes the initiative, is not satisfied with what has been achieved, and is always looking for something new. To be in shape, he constantly works on himself, masters the most effective methods for detecting defects, knows how to use statistics and metrology tools.

The success of well-coordinated activities in production is unthinkable without ensuring the unity of actions of the leader and subordinates. This becomes possible if the "manager-subordinate" system functions in conditions of maximum protection from conflicts. In Japan, the virtues of Confucian ethics work well in this regard: "unconditional respectful obedience to the elder," but at the same time, "paternal care of the elder for the younger." There are other social norms in our culture, the manifestation of which resembles a one-way street.


Chapter 2. Characteristics of the Russian management model


1 Russian management model


As you become Russian business and its integration into the global economy, the question of the national specifics of Russian management is becoming more and more acute. Both foreign and Russian specialists are interested in this issue, however, the reasons for their interest in this problem vary greatly. Foreigners usually want to understand what management methods and how should be applied to build an effective business in Russia. Russians, as a rule, are interested in the question in its general formulation: how does our management style differ from Western or Japanese and whether these differences are the reason for our lagging behind economically developed countries.

Creativity is the most striking feature of our leaders. If the technocratic civilization of the West evaluates a person in terms of his knowledge and skills, then in Russia, with its humanitarian view of the world, a "purely human" assessment prevails. The humanitarian type of culture gives the manager huge advantages in terms of flexibility, because he needs much less special techniques, programs and budgets to immerse himself in any cultural environment.

The desire for harmony in relationships generally distinguishes both managers and personnel of Russian firms. According to a number of experts, it is this striving for harmony that is the essence of the Russian management model, the basic concept of which is the "person-guest". He comes to the company because he respects the people gathered there and knows that he is respected. He is very free in his behavior, although he knows the boundaries of what is permitted. He leaves when the company becomes uninteresting to him. At the same time, the "man-guest" is not an individual in the Western sense, he still strives to realize his potential through the team. According to Eberhard von Leneisen, since relations between people prevail in Russia, the value of each person is considered not by itself, but together with the team: “Let’s say, if this person moves from one group to another, then his value will not be the same. obvious, as in the first.

The development of human society from a managerial point of view is the development of forms and methods of competition. The degree of progressiveness of a society is determined primarily by the percentage of the population involved in competition. The ideal society is one where everyone can take part in the competition.

Specificity Russian system management is formulated as follows: in almost all major areas of activity, traditionally understood competition was not an essential element of the Russian management system. There were specific administrative, economic and social mechanisms that suppressed competition. This does not at all deny the existence of outstanding achievements of the Russian management system, but convincingly shows that these successes have always been achieved if the task was reduced to management in conditions of instability and the main management decisions were the mobilization and redistribution of resources.

A feature of governance in Russia is its non-legal nature, which was reproduced during the most radical transformations of society.

Another important circumstance that helps to understand the current state of management and management in Russia is the existence for many centuries of two parallel structures, in Soviet times took the form of party and state nomenclature. This idea in the language of management can be formulated even more precisely as a constant desire to split power and responsibility, which is clearly manifested in the structure of power even after the formal elimination of the totalitarian system.

According to economists, Russia is currently trying to reproduce management decisions that were characteristic of the West 20-30 years ago.

The Russian management model can be divided into 4 levels depending on the subject of management:

Society (economics),

Organization (enterprise),

team (division)

Man (citizen).

All levels of government are interconnected, so the state plays an important role in shaping the national model of governance. At the level of the economy, the model government controlled influences the management model of companies. Instead of dialogue with the owners of the runaway capital and creating an investment climate, the state is tightening administrative measures. In society as a whole, dialogue strategies of behavior are not sufficiently developed (at the level of companies, competitors are being destroyed).

The national mentality certainly influences the formation of the management model. On the part of the leaders, there is a tendency towards an authoritarian-bureaucratic style of management. On the part of employees - not enough initiative (passivity), lack of interest in knowledge and work. Although the mentality is quite heterogeneous among different generations of Russians, in general, we are less prone to dry pragmatism and cynicism. Spiritual Component public life quite developed. Now, of course, many are concerned about providing themselves with a piece of bread, but human relations are not crossed out. Russian specifics should be reflected in the management model. Russian science can help with this.

Russian history is unique, and our present reality is very dynamic. It is science, primarily social and humanitarian (together with the media) that helps to comprehend the social reality within which management processes are carried out. Russian culture and philosophy carry big potential to build a harmonious management model.

The mass media have a rather strong influence on the public consciousness (in particular, managers), performing educational and educational functions, as well as reflecting reality. Under the influence of the media, people form a certain picture of the world.

The formation of a holistic picture of the Russian management model is still very far from complete. However, this thesis cannot be taken as pessimistic. The very problem of building a Russian management model is recognized and perceived by many researchers as relevant. Russian national tourism management

The experience of recent years clearly shows that economic growth is impossible without the development of our own, Russian management models.

This presupposes the fulfillment of two basic conditions:

· conducting a thorough analysis of the features of national culture and mechanisms for the transmission of stereotypes of behavior in the sphere of work, sustainable forms of its organization and management, as well as an analysis of the evolution of the terminal and instrumental values ​​of Russian society in the modern period;

· the use of those foreign developments in the field of management that are adequate to Russian national specifics.

The traditional way for Russia to overcome the backlog - carrying out modernization according to Western models with the help of state mobilization of society's resources and redistributing them to decisive areas - no longer works in the current conditions. The first reason why such modernization is unattainable is the complex structure of modern society. It is one thing to mobilize resources represented by one or another number of recruits, livestock and a fixed tax from each tithe of land, and quite another to try to take into account and mobilize the diverse assets of real and shell firms and firms hidden in the balance sheets, as well as unrecorded incomes of individuals.

The history of the Russian management model is, first of all, the history of the steady improvement of the forms and methods of confrontation between the state, on the one hand, and the population (united into primary production and social clusters), on the other. To overcome resistance "from below" state apparatus it was necessary to apply more and more severe forms of influence, in response to which the population and enterprises used more and more destructive antidotes for the country.

The merciless squandering of resources not only reduced the population and the amount of material wealth (in particular, during the twentieth century, the share of Russia, if we consider within the boundaries of the current Russian Federation, in the world population decreased by more than half, and in world GDP - more than three times), but also lowered the intellectual level of society.

It is no longer possible to centrally mobilize and redistribute the resources available in the country. If incomes are taken away from the population (in order to later be given to the needs of the development of strategically important industries and areas of activity), then it will simply begin to emigrate, and it will be those who have something to take away from them, that is, the most efficient workers, who will leave. In connection with emigration, the country has already suffered and continues to suffer irreparable losses (90-100 thousand people annually). "These people are younger, healthier, more energetic, more educated, more skilled, more able-bodied than the average Russian citizen. Emigration from Russia bears the clear features of a 'brain drain', not 'hands'."

On the objective economic factors that turn active state participation into economic activity in the squandering of national resources, in Russia the negative attitude of the population towards the state apparatus is superimposed. Consequently, it will not be possible to repeat the Petrine or Bolshevik transformations with the help of the traditional Russian model of governance. But our management system cannot reconcile itself with the country's deepening lag behind the world level, since an overestimated level of national-state ambitions was "built into" it from the very beginning.

Thus, the most likely perspective of the Russian management model is its further development. The system will change to the extent and in the direction it is necessary to achieve significant (by world standards) results, provided that most of its characteristic management tools are retained.

The Russian management model does not yet have mechanisms capable of transmitting individual economic impulses to the macro level. This fundamental unsuitability of the Russian management model (at the current stage) for functioning on the basis of individual decisions cannot be corrected by improving legislative framework or in some other technical way. For example, Russian banking legislation was not the worst part of the legal system of the Russian Federation, but this did not save the depositors of bankrupt banks.

Characteristic for Russian management periodic alternation of stagnant-stable and emergency-crisis modes of work at the "sole" level can also be useful only with the individual nature of labor (preparation for a student session, writing a book, invention, gardening, private repairs), but destructive in joint activities. For example, it is difficult to imagine successful work of the design bureau, where half of the employees work in emergency mobilization mode, "burn" at work, staying in the evenings and weekends, and the other half are in a stable mode of existence, serving working time and saving energy for leisure. The unstable state of the management system brings results only if it covers the entire organization, and even better - the entire country.

American model.

Rejection of individualism, the transition to collective forms, the pursuit of thoughtful risk

High qualification, ability to learn. The job transition is fast.

The trend of transition from narrow specialization to mastering several related specialties. Traditional forms of training and advanced training.

Decision-making process - Top-down, individuality of decision-making by the manager; accepted quickly, implemented slowly.

Short-term employment, frequent job changes depending on material wealth. The main motive is economic factors (money).

The nature of innovation is revolutionary

Form of business relationship - contracts

Japanese model.

Ability to work in a "team", orientation to the team, refusal to stick out one's own "I", unwillingness to take risks

Criteria for promotion - Life experience, good knowledge of production. Slow promotion

Generalists, special requirements and forms of advanced training: mandatory retraining; rotation of the place of work (position); written performance reports.

Decision-making process - Bottom-up, decision-making by consensus; The decision is taken for a long time, implemented quickly.

Hiring for life, moving to another firm is considered unethical. The main motives for the behavior of employees are characterized by social psychological factors(feeling of belonging to a team, etc.).

The nature of innovation is evolutionary

Form of business relationship - personal contacts

European model.

The nature of decisions - Individual

Dominant Goals - Strategic

Separation of duties and powers - Clear

Specialization of workers - Wide

Responsibility - Individual

Employee commitment to the firm

Evaluation and career growth - Slow

Shared Values ​​- Individual

Attitude towards subordinates - Formal

Career Conditioning - Personal Qualities

Peculiarities:

stimulation of vocational training;

technical training of managers;

responsibility and a large amount of authority; quality and innovation;

formalized management (all in papers).

Russian model(mixed model)

Dominant targets Tactical

Evaluation and career growth Slow

The ideal of a manager Leader is a strong personality

Method of control According to the team. indicators

Career conditionality Age, length of service, collective achievements

In general, the following image of Russian management is taking shape:

· Individual responsibility and direction of leadership and a clear division of responsibilities;

· Prevalence of corporate (in Soviet times - state) interests over the individual;

· Rigid management structure, slow feedback. Russia's management models have a mixed model that incorporates individualistic features of reward and punishment, collectivism (labor assessment, reporting), strict subordination, hierarchy, and a high degree of centralization.

4. The manager and his role in the organization. Classification of managerial roles. Mastery (skills) of the manager. Requirements for the personal and business qualities of a leader in the state and municipal service. Manager- a member of the organization that carries out managerial activities and solves managerial tasks. Managers are the key people in an organization. In an organization, managers: - ensure that the organization fulfills its main purpose, - establish the relationship between departments, operations, employees, divisions, - develop strategies for the organization's behavior in a changing environment, - ensure that the organization serves the interests of society and individuals, - acts as the main information link m / y organ and the external environment, - are formally responsible for the development of the organization's activities, - officially represent the organization in ceremonial events. Managerial roles (Henry Mintzberg): A role is a set of beliefs about a manager's behavior.

Henry Mintzberg identifies 10 roles who take over the leaders at different periods and to varying degrees. Mintzberg points out that the roles are interdependent and interact to create a cohesive whole.

Interpersonal roles stem from the authority and status of the leader in the organization and cover his sphere of interaction with people. it rolechief leader, which traditionally performs duties of a legal and social nature. The role of the leader makes the manager accountable per motivation of subordinates, as well as for recruitment, training and related issues. Maintaining a self-growing network of external contacts and sources of information who provide information and services, the manager plays roleconnecting link.

Interpersonal roles make the manager a focal point for information, which makes him informationalroles, and turns it in information processing center. Constantly collecting a variety of information of a nature specialized for their work, coming from both external environment and from within the organization, the manager plays receiver role information. Manager, receiving a variety of information from internal and external sources, part of which is factual, and part requires discussion and interpretation to make a decision, transfers it and plays the role of races disseminator of information. By conveying information to the organization's external contacts (through public speaking and writing) on ​​industry issues, action plans and policies, and the organization's performance, the manager plays rolerepresentative.

Performing interpersonal and informational roles, the manager also plays decision-making roles:

Entrepreneur seeks opportunities for improvement, improvement of activities both within the organization itself and outside it, and controls the development of certain projects.

Resource allocator responsible for the preparation and implementation of programs, budgets and schedules related to the coordinated and rational use of material, human and financial resources.

Eliminator violations Responsible for corrective action when the organization is faced with the need for major changes due to violations of the implementation of strategic and current programs of action.

Negotiator Responsible for representing the organization in all significant negotiations.

All these 10 roles, taken together, determine the scope and content of the manager's work, regardless of the nature of the activities of a particular organization.

Manager skill: Regardless of the position held, an effective manager must possess three main types of skills:

conceptual (cognitive abilities of a person to perceive an organization as a whole, and at the same time to highlight the interconnections of its parts; process incoming information; planning abilities, strategic thinking, top-level management is needed to a greater extent .. represent it future, know the structure, goals, strategies),

communication (human skills) - (men-ra's ability to work with people with their direct participation, the ability to effectively interact as a team member. Having developed human skills, men-r motivates subordinates to self-expression, stimulates their involvement in activities -th org-tion)

technical (special skills), subject knowledge (this is special knowledge and skills necessary to perform work tasks).

When assessing business and personal qualities, the qualities of managers are studied, combined into the following blocks: general managerial preparedness, special professional preparedness, creativity, readiness to make decisions, organizational skills, communication skills, strong-willed qualities, attitude to work.

Criteria of personal qualities of civil servants:

responsibility, executive discipline;

independence, initiative, ability to work in conditions of uncertainty, etc.;

striving for professional development, the degree of learning;

compliance with the rules of official conduct;

ability to work in a team;

business communication skills.

For managers, the following personal qualities should be taken into account additionally:

leadership skills;

effectiveness of directing subordinates.

Appearance, demeanor, delivered speech, professionalism, name others

5. Position, activities, powers of the head in the organization. Levels and links of management. Line and functional managers. Levels of government.

Job title- this is a staff unit of the organization, the primary element in the structure of its management, characterized by a set of rights, duties and responsibilities of the employee, the labor functions performed by them, the boundaries of competence, and legal status. All these characteristics are derived from the functions and features of the unit. In part, they should be organically inherent in this particular position, and in part they should belong to the category of “others” included in the circle common functions subdivisions attributable to this position and assigned by the head separately.

The head has the right and is obliged to exercise the main powers:

properly manage all activities of the enterprise;

clearly organize the work and interaction of departments;

to carry out organizational and technical measures to improve production management, its structure;

provide economical and effective use material resources;

ensure that the team fulfills production tasks,

improving production efficiency and quality of work;

demand compliance with labor discipline,

take the necessary measures to strengthen order and prevent loss of working time;

ensure the correct application of the principle of social justice;

consider opinions and suggestions labor collectives when making decisions;

inform the teams about their work, the decisions made and the progress of their implementation;

make decisions on key management issues, production and labor;

issue orders and other acts within its competence,

cancel the orders of the heads of production units if they contradict the law;

take in accordance with labor law to work and dismiss employees from work within the established nomenclature,

apply incentive measures and impose penalties on employees;

establish the competence of deputies and other senior officials;

In the management structure, levels and links of management are distinguished.

Link - this is an organizationally separate, independent structural body or a group of people united by a common type of activity (functions performed), for example, accounting, personnel service, etc. The number of links at each level is determined based on the optimal requirements of specialization.

Management levels – a set of links that are at the same horizontal level show the sequence of subordination of the governing bodies. The number of levels is determined based on the optimal ratio of centralization and decentralization of management, and the number of links at each level is determined by the optimal requirements of specialization.

There are two main types of managers - linear and functional.

Linear managers lead the line departments and the entire management system. They make decisions on the whole range of problems. The line manager takes into account the opinion of all specialists in economic, legal, technical and other services. But he must make the decision. The decision taken may differ from all the proposals made, precisely because all positions must be fully agreed upon in it. Linear along the lines of the hierarchy.

Functional Managers lead functional departments. If a manager heads a functional department, then in relation to the entire system, he is considered a functional manager, and for employees of this department, he is considered a linear manager (in vertical hierarchies, one of the functional managers is a manager responsible for coordinating relations).

The manager is personally responsible for the timely solution of the main problems of the managed system as a whole, for the organization of work on their implementation, as well as for monitoring the execution.

Levels of government :

Federal

Regional - local ... .. LSG does not apply to GI

Organization as an object of management. Organizational managementand its types. Laws and principles of organizational management. organizational management requirements. Features of management of state and municipal organizations.

Organization - a stable group of people interacting with each other with the help of material, economic, legal and other conditions in order to solve existing problems or achieve goals. Organizations are characterized by the availability of resources, dependence on the external environment, dependence on the internal environment, horizontal division of labor (specialization), vertical division of labor (hierarchy of management), creation of units (structure), the need for management .

Organizational management- this is a specially organized type of management activity for the performance of management functions in an organization, carried out by management personnel endowed with appropriate powers and responsibilities for this.

In the notebook Org, control is the process of developing a solution, planning, organizing, motivating, controlling, necessary for setting and achieving the goals of an organization.

The main goal of organizational management is to ensure the effective functioning of the organization and the optimal solution of its tasks. The product of managerial activity is managerial decisions and practical actions necessary for the functioning of the organization in the required mode.

Organizational management is carried out through specialized forms of managerial work: holding meetings, meetings, individual interaction with employees, as well as through regulatory and administrative documentation (orders, instructions, job descriptions, regulations on activities, work plans, etc.).

The activities of organizations are subject to certain laws.

The main law of the organization is considered is the law of synergy. It says that the potential and capabilities of an organization, as a whole, exceed the sum of its sum of the potential and capabilities of its individual elements, which is due to their mutual support and complement (there is a real gain from the association, which covers the losses associated with the limitation of independence).

complement law intraorganizational processes and functions are oppositely directed. For example, division is complemented by unification, specialization by universalization, differentiation by integration, and vice versa. This allows you to simultaneously use the benefits of both processes, and therefore allows you to increase the overall organizational capacity.

the law of proportionality. It assumes a certain relationship between the organization and its elements, and also requires its preservation in case of any possible changes. For example, with a bloated staff, employees loiter and interfere with each other, while at the same time, with a shortage of staff, the organization may not be able to perform even the current work. In both cases, there are economic losses that can be avoided with a reasonable approach.

composition law, expresses the following requirements: the goal of an element of the organization (subsystem) is at the same time one of the subgoals of the activity of the entire organization.

law of development- each organization strives to achieve the greatest total potential during the passage of all stages of the life cycle.

the law of self-preservation. each material system (organization, team, family) seeks to preserve itself (survive) and uses all its potential (resource) for this.

law of organization (information), says that there can be no more order in an organization than its members have information about the real state of affairs, allowing them to make meaningful decisions.

law of necessary variety, which allows to ensure the stability and flexibility of the organization, the ability to adequately respond to any internal and external influences and, at the right time, to counteract them accordingly.

8. the law of ontogeny. In accordance with it, any organization goes through the following phases in its development life cycle: formation, development and extinction.

In accordance with the above laws, all types of organizations develop. By tetra: 1) according to the degree of concentration of power and the distribution of answers: - centralized, - partially centralized, - decentralized (separation of powers); 2) according to the interaction of the "external environment" system - management in a conflict situation, - management is not conflict; 3) by the nature of problem situations. management of their decisions are distinguished: - operational (to overcome current problems) - tactical (middle, lower link - medium-term problems har-ra 2-3 years) - strategic (top link). .6) depending on the number of decision-making steps, one-step and multi-step. 7) by the nature of the factors taken into account, deterministic, i. when resources are fixed - marginal with an internal environment - mixed. 9) by the frequency of occurrence of problem situations: - management unique (rare) situations-management of repetitive situations. and so on, the task of the OU is to achieve the goal of the organ system.

Among the main requirements for the management of organizational systems, note

Sustainability- the ability of the system to maintain some of its quality in the management process, despite the influences exerted both from outside and from within. This is a sufficient condition for effective management. It is provided with the help of: technical means (technical component); means of an intellectual nature, for example, labor organization (functional component).

Efficiency- the property of the management process to meet the deadlines. It is ensured by: clarity of goals and the reality of the tasks set; complete and timely information about the state of the system, the course of processes; flexibility of the process, the ability to quickly adapt; regulation of the process; parallel execution of individual parts of the process; process control; sufficient quantity and quality of the necessary resources.

Flexibility- the ability to quickly adapt to changing conditions. This is a necessary but not sufficient condition for effective management. It is provided by: increasing the level of process controllability, flexibility of the system structure; informative process; the susceptibility of the process to the influence of the subject of management; efficiency of the process, alternative options for the implementation of the process, interval values ​​of the process and its individual stages.

Continuity- the absence of pauses and breaks between successive stages of the process. it necessary condition management efficiency. Between requirements for organizational management and there is no one-to-one correspondence to the control system as a whole.

The management of state and municipal organizations has its own characteristics depending on the differences in the organizational and legal form of enterprises, the purposes of their creation and the specifics of economic activity (this is an organizational bureaucratic type). Wherein management methods used by the authorities vary widely from direct control and regulation of the organization's activities (which is expressed in budget financing, setting orders and tasks, prices and tariffs, normative distribution of income, withdrawal of free balance of profits to the budget, full accountability) to almost no impact , except for the possibility of using the right of veto on a narrow range of issues of an organizational nature ( joint-stock company where the state has a golden share). Tough, low-adaptive, despite the reforms, a high degree of hierarchy. Persons g and m of the organization ... bureaucratic structure (leadership style is directive); hierarchy, rigidity of plans.

During the existence of management, many foreign countries have accumulated significant knowledge in the field of theory and practice of management in industry, agriculture, trade and other areas, taking into account their specific features.

This requires studying the accumulated experience and using it. At the same time, the world experience in the formation of management models (and, above all, Japan) shows that the mechanical transfer of management models from one sociocultural environment to another is practically impossible. When creating your own management model, it is necessary to take into account the influence of such factors as the type of ownership, the form of government and the maturity of the existing market relations.

Of particular interest is the study American model of management. American management has allowed the United States to take a leading position among the countries of the Western world.

American management is based primarily on the teachings of the school of scientific management, at the origins of which stood F. Taylor.

American management also absorbed the foundations of the classical school, founded by Henri Fayol. It had a significant impact on the formation of all other areas in American management theory.

The transition from extensive to intensive methods of management in the 20-30s. demanded a search for new forms of governance. Gradually, an understanding emerged that for the survival of capitalist production, it is necessary to change the attitude towards the position of the worker in the enterprise, to develop new methods of motivation and cooperation between workers and entrepreneurs. The formation of a new concept, called the "school of human relations", is associated with the name of the American sociologist and psychologist E. Mayo. Often this period of development of American management theory is called the era of "new beginnings" of a humanistic orientation.

The term "human resource management" arose in the 60s. American sociologist R.E. Miles, in one of his works, contrasted the "human relations" model with the "human resources" model. The model "human resources" is considered as strategic, contributing to the solution of the main goals of the organization. The model "human resources" is focused on the active position of the individual in the organization. Each person must be responsible for the results of his work, know the general goals of the organization and contribute to their achievement with his work. In turn, the organization should encourage the personal initiative of its employees through financial incentives and promotions.

In an effort to express their increased attention to human resources, most American firms in the 60-70s. renamed personnel departments in human resources services, whose role has grown markedly in the last two decades. Modern American management is based on three historical premises:





The presence of a market;

Industrial way of organizing production;

Corporation as the main form of business.

Corporations have the status of a legal entity, and their shareholders - the right to a portion of the profits, distributed in proportion to the number of shares they own. Corporations replaced small enterprises in which all property belonged to the owners of capital, and they completely controlled the activities of workers.

According to management theorists, the creation of corporations entailed the separation of property from control over its disposal, i.e. from power. The real power to manage the corporation passed to its board and managers (specialists in the field of organization and production management). In the model of American management and at present, the corporation is the main structural unit.

American corporations widely use strategic management in their activities.

The content of strategic management is, firstly, to develop a long-term strategy necessary to win the competition, and, secondly, to implement real-time management. The developed strategy of the corporation subsequently turns into current production and economic plans to be put into practice.

Strategic management requires the creation of an organizational strategic structure, which includes a department of strategic development at the highest level of management and strategic economic centers (SHCs). Each SHZ unites several production divisions of the company that produce the same type of products that require identical resources and technologies and have common competitors. SCC is responsible for the timely development of competitive products and their sale, the formation of a production program for the production of products according to the nomenclature.

The most important component of the planned work of corporations is strategic planning. It restrains the desire of managers to obtain the maximum current profit to the detriment of solving long-term tasks, orients them towards foreseeing future changes in the external environment. Allows you to set reasonable resource allocation priorities.

In the 60s. 20th century the demands of corporate employees to improve their socio-economic situation became more and more insistent. In parallel with this, many management theorists have come to the conclusion that a number of organizations do not achieve their goals due to ignoring the contradictions of a rapidly changing social environment. The consequence of the current situation was the emergence of the doctrine of "industrial democracy" ("democracy in the workplace"), associated with the involvement in the management of non-professionals, both the enterprise itself and consumers of goods and services, intermediaries, etc. Some American authors call this the "third revolution" in management.

At present, four main forms of involving workers in management have become widespread in the United States.

1. Participation of workers in the management of labor and product quality at the shop level.

4. Creation of workers' councils (joint committees) of workers and managers.

5. Development of profit sharing systems.

6. Involvement of workers' representatives on the boards of directors of corporations.

In the 60s. in the United States, brigade methods of organizing labor were widely used, in the 70s. - circles of quality control, the idea of ​​which belongs to the Americans. However, for the first time, quality control circles began to be used in Japan.

To reduce the resistance of workers to organizational changes taking place in corporations, programs are being developed to improve the “quality of working life”, with the help of which employees of a corporation are involved in developing a strategy for its development, discussing issues of rationalizing production, and solving various external and internal problems.

A manager cannot be a "universal genius". The American practice of selecting executives places the main emphasis on good organizational skills, and not on the knowledge of a specialist.

Of considerable interest is Japanese management model. Over the past two decades, Japan has taken a leading position in the world market. One of the main reasons for this is its human-centered management model. During the period of historical development in Japan, certain methods of work and behavior have developed that correspond to the specific features of the national character.

The Japanese consider their human resources to be the main wealth of the country. The Japanese economic system is based on the historically established traditions of group cohesion and the innate aspiration of the Japanese to create high-quality products.

Distinctive features Japanese character are economy and thrift. The requirements of economy and thrift are directly related to the production of high-quality products.

The essence of Japanese management is the management of people. At the same time, the Japanese do not consider one person (personality), like Americans, but a group of people. In addition, Japan has developed a tradition of submission to the elder, whose position is approved by the group.

It is known that human behavior is determined by its needs. At the same time, the Japanese put social needs above others (belonging to social group, the place of the worker in the group, the respect of others). Therefore, they perceive remuneration for work through the prism of social needs, although recently Japanese management has absorbed the concepts of American management focused on the psychology of the individual.

The Japanese worship hard work. They are often referred to as "workaholics". In the hierarchy of values ​​of the Japanese people, work comes first. The Japanese are satisfied with a job well done. Therefore, they are willing to endure strict discipline, great tension and overtime work.

The Japanese management model is focused on the "social person". A "social person" has a specific system of incentives and motives. Incentives include wages, working conditions, leadership style, interpersonal relationships between employees. The motives for work are the labor successes of the employee, recognition of his merits, career growth, professional improvement, and creativity.

The Japanese take into account the current situation and adapt to it. Unlike workers in other countries, the Japanese do not strive for the unconditional implementation of rules, instructions and promises. From their point of view, the manager's behavior and decision-making depends entirely on the situation.

Japan is historically characterized by egalitarian remuneration for work. With this in mind, a system of remuneration of employees by length of service has been developed.

The strongest motivator in Japan is the "corporate spirit" of the firm, which refers to merging with the firm and devotion to its ideals. The "corporate spirit" of the company is based on the psychology of the group, which puts the interests of the group above the personal interests of individual employees.

Every Japanese firm is made up of many groups. In each there are seniors and juniors, who differ in age, seniority and experience. The younger unconditionally perceive the authority of the elders, respect them, obey them. Groups are focused on the goals and objectives of the firm. At the same time, the Japanese understands that he works for the group and for himself.

The Japanese carefully monitor their position in the group. They are sensitive to the change in the place of each person in the group and try not to cross the boundaries outlined for each of them.

For large Japanese firms, a system of "lifetime employment" is characteristic. It is very beneficial for both entrepreneurs and employees. Entrepreneurs acquire loyal and dedicated employees who are ready to work for the benefit of the company with the greatest return. Employees hired "for life" by the firm experience a sense of deep satisfaction from the fact that they have received recognition for their abilities, education and level of training. The employee has confidence in the future. To the firm that hired them, employees are imbued with feelings of gratitude and affection. In this regard, the Japanese system of "lifetime employment" should be considered as a powerful means of motivational influence.

The system of "lifetime employment" is closely intertwined with the system of payment for work "by seniority". The amount of wages directly depends on the continuous length of service. The wage system is subject to the requirements of the principle of equalization and has a very slight differentiation.

The system of payment for work "by seniority" has a significant impact on the system of "advancement by seniority" ("system of seniority"). When an employee is promoted to leadership position preference is given to age and work experience. In recent years, education has become increasingly important.

Many Japanese firms are characterized by staff rotation, which consists in the fact that approximately every 3-5 years, personnel are retrained in new specialties.

Quality management occupies a central place in the operational management of Japanese management. The movement for quality was first expressed in the form of a struggle for the absence of defects in manufactured products, and then resulted in a powerful quality management system.

The basis of the Japanese product quality management system is the concept of "total" quality control within the company, which has acquired the status of a religion. Quality control covers all stages of production. All employees of the company are involved in the control system.

In all spheres of the Japanese economy, quality groups (circles) currently operate, which, in addition to workers, include craftsmen and engineers. Groups (circles) of quality solve all problems, ranging from technological to socio-psychological.

In table. 1 gives a comparison of the Japanese and American management models, which makes it possible to highlight the advantages and disadvantages of each of them.