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Features of planning in the customs authorities. Features of the use of planning in the customs authorities Measures to improve planning in customs

The initial documents for planning the activities of the customs authorities of the FCS are:

- Decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation;
- Law Russian Federation"On service in the customs authorities of the Russian Federation";
- regulatory and other documents of higher customs authorities;
- analytical materials compiled according to the methodology for analyzing and evaluating the activities of the customs authorities of the Russian Federation.

Planning the activities of the customs authority includes:

- assessment of the operational situation in the region of activity, its changes and dynamics;
- evaluation of the results of previously planned and implemented activities;
- determination of the main directions and tasks of the customs authority for the planned period;
- determination of the main organizational, operational and other measures necessary to solve the main tasks, rational distribution and use of available forces and means;
- definition of forms of interaction individual divisions when carrying out the planned activities;
- Establishment of specific deadlines for the implementation of activities and persons responsible for their implementation.

All activities of the plan must comply with the target setting of the introductory part and contain practical measures aimed at the unconditional fulfillment of the tasks of the Federal Customs Service of Russia to replenish the revenue part federal budget, improving procedures customs clearance and customs control, strengthening the law enforcement activities of customs authorities, strengthening personnel subdivisions of customs authorities, building up material- technical base, etc.

The main place in the plan should be given to solving problematic and key issues that require a set of measures.

The plan should be real, evenly distributed over six months, quarters, provide for a reserve of time for solving unscheduled issues.

The plans of the customs authorities should cover all structural units and contain the following sections:

- organizational measures;
- measures to ensure effective customs control and execution of the revenue part of the Federal budget;
- law enforcement activities;
- personnel work and social security;
- rear support.

Planning should not be episodic. After the approval of the work plan and the start of its implementation, the collection of proposals for long-term planning should continue. The preparation of work plans for the Federal Customs Service is entrusted to the organizational and inspection department, and in the structural divisions of the Administration apparatus, to the heads of divisions. In customs, the development of plans is entrusted to organizational and inspection departments, to assistants to the chief of customs, and in their absence, to deputy chiefs of customs for personnel service. Heads and deputy heads of customs authorities, heads of customs posts, heads of functional departments are personally responsible for planning the activities of the units entrusted to them.

Based on the foregoing, the developed draft plan must meet the following basic requirements:

1. The validity and reality of the plan is taking into account the analysis of the situation and the specific tasks facing the customs authority, its structural unit, a specific employee, arising from the characteristics of the main functions, as well as the requirements of regulatory and other documents of the FCS of Russia.
2. Continuity or continuity. The plan should be based on the results of the previous plan and other decisions made earlier.
3. Stability of the plan. The sustainability of the planned activities is achieved, first of all, by the correct definition of the FCS's tasks, including the need to develop numerous plans and implement the already planned activities. Cancellation or postponement of a scheduled event is an exceptional measure. The plan can be adjusted only if there are serious changes in the situation in the region of activity or direct instructions from higher customs authorities.
4. Specificity of the plan. The plan should contain clear and concise language with precise deadlines and specific responsible persons. It is impossible to include in the plan activities that are "on duty" in nature and the implementation of which is known in advance, as well as to mechanically transfer the requirements of orders and instructions from higher customs authorities. Heads of customs authorities and structural divisions are personally responsible for ensuring effective control and verification of the actual implementation of the envisaged measures.

As a result of studying the material in this chapter, the student should:

know

types of plans depending on the purpose of development, level of management, duration of the period;
basis for developing plans;

be able to

develop plans for the implementation of development programs depending on the level of planning customs service taking into account regional peculiarities;
use the main methods of planned calculations;

own

system analysis skills;
planning methods with the help of physical and cost indicators of the activities of customs authorities.

Types of plans in customs

A plan is a document with a predetermined system of activities to achieve a specific goal on time and with given resources. Customs authorities carry out different types activities. The tasks they solve require different time, resources, and different levels of competence. Depending on the level and horizon of planning and on how the idea and the means to achieve it are combined, there are: strategic plans ( strategic goals); tactical plans ( tactical targets); operational plans.

Strategic plans consist in defining long-term development goals aimed at realizing the common mission of the customs service. There can be several strategies, they can be implemented simultaneously in various areas and areas, for example, in the field of personnel training, organization and technology of customs control of goods, optimization of the system of customs authorities. The difficulty lies in prioritizing goals. Medium and short term goals are then developed to ensure long term goals. In 2012, the Government of the Russian Federation approved the Strategy for the Development of the Customs Service of the Russian Federation until 2020.

tactical plans are developed at the level of regional customs administrations for a short period.

Strategy and tactics are parts of one planning document. The formation of long-term (strategic) goals is preceded by the development of concepts.

Development concept- this is a system of views on the future state and role of the customs service, a single defining plan for its development.

At the heart of the development of the customs service of the Russian Federation in modern conditions priority is given to promoting the realization of the interests of the state in the field of foreign trade development of Russian production, counteracting threats to the security of the Russian Federation, crimes and administrative offenses, replenishment of the revenue side of the federal budget, minimizing the costs of foreign economic activity participants and improving the quality public services in the field of customs.

Tactical plans are implemented in different ways: by optimizing the placement of customs authorities, improving the risk management system, introducing new customs technologies, deepening specialization in customs etc.

Operational plans developed at all levels of management customs authorities and include plans for the purchase of supplies, plans for current or major repairs, plans for placing orders for the production of technical means of customs control and their supply, plans for conducting inspections of participants in foreign economic activity and audits economic activity customs authorities, etc.

Depending on the period duration, during which it is supposed to solve the tasks, plans can be: long-term (5 years or more); medium-term (from 1 to 4 years, usually 2-3 years); current (up to 1 year).

Depending on the the nature of the tasks to be solved in the system of the FCS of Russia are being developed: departmental targeted programs development; organizational plans; task plans for the transfer of customs payments.

Departmental target programs of the Federal Customs Service or subprograms of the federal target program, implemented partially within the established powers of the FCS of Russia, are budget programs.

Departmental targeted development programs are aimed at improving the material, technical and social base of customs authorities, training personnel, equipping customs authorities with technical means, improving information systems and technologies.

Organizational plans make up in order to streamline current activities, the best performance by the customs authorities of their functions, as well as to control and coordinate work on the preparation and implementation of plans. The customs service uses different kinds organizational plans: work of the collegium of the FCS of Russia or RTU; business trips; training and advanced training of officials; scientific research

The basis for developing plans for the development of the customs service are:

- the conceptual approach of the Government of the Russian Federation to the solution of issues of socio-economic development;
- the action plan of the Government of the Russian Federation in the field of social policy and modernization of the economy for the medium and long term;

Strategy for the Development of the Customs Service until 2020 (approved by Decree of the Government of the Russian Federation of December 28, 2012 No. 2575-r);

- the state program of the Russian Federation "Development foreign economic activity” (approved by Decree of the Government of the Russian Federation of April 15, 2014 No. 330);
- activity plan of the Federal Customs Service for the period 2013-2018.

Certain provisions of these documents are being developed in the concepts developed by the Federal Customs Service of Russia.

Goals and directions of activity of the customs service and its subordinate budget institutions must comply with regulatory and legal acts and other documents that determine the main directions of state policy in the field of foreign economic activity and international cooperation. The plan provides a brief justification for such compliance. The Constitution of the Russian Federation, the Tax Code of the Russian Federation, the Law on Customs Regulation in the Russian Federation and other laws determine the economic powers of customs authorities and the direction of their actions to fulfill the tasks of the service and achieve their goals.

The main planned results should be reflected for each function (each line of activity) of the customs service in quantitative terms. If possible, the resources used to achieve the specified results should be disclosed: the number of personnel, budget expenditures, technical means customs control, volumes of purchases material resources, value of property, etc.

For example, one of the strategic directions for the development of the customs service until 2020 is the improvement of the customs infrastructure, in particular, the placement of customs authorities mainly in premises that are federal property. The strategy indicates how to solve this problem (construction and reconstruction within the framework of federal and departmental targeted programs of service and production buildings, the acquisition of facilities at the expense of the federal budget for the operational management of customs authorities, the transfer of premises to federal ownership, and the attraction of investments for involvement in economic turnover objects, the construction of which is not completed), and the quantitative parameter of achieving the goal.

The target indicator of the specified direction of development of the customs service of the Russian Federation is an increase in the area of customs infrastructure facilities belonging to federal property used to accommodate officials of the customs authorities of the Russian Federation, due to new construction by 2020 - by at least 35.42 thousand m 2 . In the “Improvement of customs regulation” direction, the target indicator in the strategy is the share of declarations for goods imported into the territory of the Russian Federation, customs operations and customs control in respect of which are carried out in customs authorities located in the border regions of the Russian Federation, in total volume declarations for goods, which by 2020 should be 65% compared to 34% in 2012.

Planning is the main function of management, through which the customs authorities develop the organizational beginnings of future activities. With the help of planning, the goals and directions of the system's movement are determined, methods are developed with the help of which existing problems are realized, and the rate of development of the system is determined. The subject of management outlines a plan for the future actions of the performers, substantiates the ways, means, means and terms for achieving the tasks set in the plan.

The tasks of developing a goal, modeling future activities to achieve the goal, its programming are implemented by performing such management work as: determining the goal of management; identification of a problem that interferes with the achievement of the goal; development and adoption management decisions to achieve the set goal; development of an organizational plan for the implementation of the decision; coordination of the developed plan; approval by his superior.

Organizational planning is carried out at all levels of management: strategic (FTS of Russia); operational (regional customs administration); tactical (customs, customs posts).

In addition, it corresponds to the established calendar cycles of the functioning of the customs system - long-term (from 5 years or more), medium-term (from 1 year to 5 years) and current (up to one year). Thus, managerial activity for the implementation of this management function requires a deep knowledge of the customs operational and service environment, its objective evaluation, experience, skills and creative attitude to business. The quality and validity of decisions and plans largely determine the final results of management.

By itself, a ready and approved plan does not yet indicate that it will be implemented. For this, appropriate conditions are needed - they are created by another management function - the organization.

The organization is understood as the main management function, through the implementation of which the conditions are created for the implementation of the plans developed in the planning process.

The essence of this function is to create a system of forces and means, to establish the necessary connections and relationships between performers, to determine the rational forms and methods of their activities.

In the process of implementing this function, the subject of management creates the conditions necessary for successful implementation of decisions made, including approved plans.

The management function "organization" in the customs authorities is implemented through the implementation of such management work (operations) as setting tasks for the implementation of decisions and developed plans; organization of interaction; training of executors, including their training, as well as carrying out other activities to comprehensively ensure the implementation of plans.

Regulation should be understood as the main function of management, through which the efficiency of the activities of subordinates increases or deviations from the parameters set during planning are eliminated.

Regulation is carried out based on the results feedback. It can be implemented by maintaining interaction, coordination, redistribution of efforts, as well as by motivating and stimulating individual employees and teams.

The implementation of the control function "regulation" includes the execution of such management work (operations) as the analysis of control results; making a decision on regulation; bringing solutions in the form of tasks to performers; organization of regulation; carrying out regulation; verification of the effectiveness of regulation.

The essence of the accounting function is the accumulation, systematization and primary processing information about the current state of the managed system, the direction and pace of its movement, the results achieved and variable problems.

In order to determine whether the plans are carried out correctly, what are the conditions and results of their implementation, there is control.

Control is the main management function, through the implementation of which the monitoring of the functioning process is carried out. unified system customs authorities, collecting data on the progress, conditions, status and results of the activities of subordinates at one time or another.

Control over the implementation of the decisions taken is aimed at identifying the compliance of customs activities with the tasks set, timely introduction, depending on changes in the situation, of the necessary adjustments to previously made decisions and approved plans.

The main task of control is to identify deviations from the parameters set during planning, and to reveal the reasons that generate them, as well as positive aspects, further development which can serve as a significant increase in the efficiency of all activities of the customs authority.

Specific tasks and methods of control are derived from the operational situation.

Control is carried out in two directions: on the one hand, the head of the customs authority controls the work of his deputies and directly subordinate heads of departments, customs posts and other structural units, and on the other hand, together with them, according to a single plan, checks the activities of structural units.

To implement the "control" function, it is required to perform such managerial work as the definition of objects, terms, methods of control; determination of control executors and their training; preparation of the object of control; exercising control; processing of control data and their implementation.

Control is necessary not only when considering the results of the execution of management decisions, but also for the analysis and evaluation of management as a whole.

All these management functions are inextricably linked with each other and represent a single whole.

Thus, management in the customs authorities is a complex, specific, Practical activities on the conscious organization of the entire operational official activity, at all its stages and stages, in space and time.

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Introduction

This work is devoted to the study of such a management method in the Customs as planning

The purpose of the work: to determine the essence of planning, highlight the functions and tasks of planning, consider what place planning takes in the management of customs authorities, highlight the stages of planning, and also determine the advantages and disadvantages of some types of planning

The relevance of the chosen topic is obvious. The role of such a management method in the Customs authority as planning cannot be underestimated, since planning is one of the management functions, which is the process of choosing the goals of the organization and ways to achieve them. It is through planning that the leadership of the organization seeks to establish the main directions of efforts and decision-making that will ensure unity of purpose for all its members.

The effective operation of any system that includes the human factor in the form of individual performers or groups of people is possible only if there is a certain organizing principle that directs and regulates the activity of this component of the system that controls it.

Management systems in the customs authorities have as their main goal the achievement of a single action of all customs officials. The system should work in one direction and ensure the solution of the tasks assigned to it. This requires precise control within it.

Practice shows that management without special managerial knowledge sometimes leads in the customs authorities to significant miscalculations in operational activities, causes certain harm in ensuring economic security Russian Federation and protection of its economic interests.

In order to optimally organize the fulfillment of the tasks and functions assigned to the customs authorities of the Russian Federation, it is necessary to know the basic theoretical provisions that reveal the essence and content of management.

1. The main provisions of planning as a method of management of the Customs authorities

Planning is the main function of management, through which the customs authorities develop the organizational principles of future activities. With the help of planning, the goals and directions of the system's movement are determined, methods are developed with the help of which existing problems are realized, and the rate of development of the system is determined. The subject of management outlines a plan for the future actions of the performers, substantiates the ways, means, means and terms for achieving the tasks set in the plan.

The tasks of developing a goal, modeling future activities to achieve the goal, its programming are implemented by performing such management work as: determining the goal of management; identification of a problem that interferes with the achievement of the goal; development and adoption of management decisions to achieve the goal; development of an organizational plan for the implementation of the decision; coordination of the developed plan; approval by his superior.

Organization of planning is carried out at the strategic (FTS of Russia), operational (RTU) and tactical (customs, customs posts) management levels.

In addition, it corresponds to the established calendar cycles of the functioning of the customs system - long-term (from 5 years or more), medium-term (from 1 year to 5 years) and current (up to one year). Thus, managerial activity for the implementation of this management function requires a deep knowledge of the customs operational and service situation, its objective assessment, experience, skills and a creative attitude to business. The quality and validity of decisions and plans largely determine the final results of management.

By itself, a ready and approved plan does not yet indicate that it will be implemented. This requires appropriate conditions - they are created by another management function - the organization.

Planning the activities of the customs service is one of the most important topics. The economic, political and sanitary security of the country depends on the level of efficiency of the activities of the customs authorities of Russia.

In management, planning occupies the main place, embodying the organizing beginning of the entire process of implementing the organization's goals.

Planning is the process of forming goals, determining priorities, means and methods for achieving them.

2. Planning functions

In essence and content, the planning function should answer the following three questions.

1. What is the current state of the organization?

2. In what direction does the organization want to move?

3. How is the organization going to do this?

The essence of planning is to justify the goals and ways to achieve them on the basis of identifying a set of tasks and works, as well as determining effective methods and methods, resources of all kinds, necessary to perform these tasks and establish their interaction.

Planning is aimed at the optimal use of the enterprise's capabilities and the prevention of erroneous actions that could lead to a decrease in the efficiency of the enterprise, loss of customers.

The main goal of planning is the integration of all members of the organization to solve a set of tasks and perform work that ensures the effective achievement of final results

The essence of planning is manifested in the specification of the development goals of the entire organization and each of its divisions separately for a specified period of time, the definition financial resources needed to solve the assigned tasks.

Thus, the purpose of planning is to seek to take into account in advance, as far as possible, all internal and external factors providing favorable conditions for normal functioning and development of the organization as a whole.

Planning can be classified in different ways:

1. According to the degree of coverage of areas of activity, general planning, i.e. planning of all spheres of activity of the enterprise; private planning, i.e. planning certain areas of activity.

1. strategic - the search for new opportunities, the creation of certain prerequisites;

2. operational - implementation of opportunities and control of the current course of production.

3. current - planning, which links all areas of the enterprise and the work of all its structural divisions for the coming financial year.

3. According to the objects of functioning:

Production planning;

Sales planning;

Financial planning;

Personnel planning.

4. By periods (coverage of a period of time):

short-term, covering a period of time from a month to 1 year of the enterprise;

medium-term, covering a period of time from 1 year to 5 years

long-term planning covering more than 5 years.

5. If possible, make changes:

rigid - does not involve changes;

flexible - with such planning, changes are possible.

As an assessment of the effectiveness of planning, several criteria are used, such as: completeness of planning, continuity of planning;

the possibility of prompt adjustment of plans and the possibility of monitoring their implementation; efficiency and accuracy of planning.

The principles of planning the enterprise can choose independently.

The main principles of planning include the following

Flexibility (adaptability) - a reaction to the variability of conditions, which manifests itself in giving plans the ability to change their direction in order to counteract a possible or actual decrease in the efficiency of the functioning of an economic object - this means that an enterprise must have some margin of safety, some reserve (cash, production capacity, area).

Continuity implies that planning should be carried out continuously within a set cycle; such planning allows you to involve the employees of the enterprise in the process of developing a plan.

Holism - combines two areas of coordination and integration. The principle of coordination states that the activities of any part of the organization cannot be planned effectively if done independently of other units at this level. The principle of integration assumes that the organization has a variety of relatively separate divisions with its private plans, but each of the subsystems must act on the basis of the overall development strategies of the enterprise, and its plan must be part of the plan of a higher-level unit. Therefore, according to the principle of holism, the more elements and levels in the system, the more profitable it is to plan simultaneously and in interdependence.

Optimality is the choice of alternative development options that will ensure maximum efficiency of the enterprise.

Complexity - the relationship of the interdependence of all elements of the planning system.

Purposefulness - the development of plans to achieve the intended goals.

Accuracy implies that plans should be specific and detailed to the extent necessary for the successful implementation of the plan and to the extent that internal capabilities allow.

planning customs authority

3. Features of the planning stages in the customs authorities

The initial documents for planning the activities of the customs authorities of the FCS are:

Decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation;

Law of the Russian Federation "On service in the customs authorities of the Russian Federation";

regulatory and other documents of higher customs authorities;

analytical materials compiled according to the methodology for analyzing and evaluating the activities of the customs authorities of the Russian Federation.

Planning the activities of the customs authority includes:

Assessment of the operational situation in the region of activity, its changes and dynamics;

Evaluation of the results of previously planned and implemented activities;

Determination of the main directions and tasks of the customs authority for the planned period;

Determination of the main organizational, operational and other measures necessary to solve the main tasks, rational distribution and use of available forces and means;

Determining the forms of interaction between individual units in the implementation of planned activities;

Establishment of specific deadlines for the implementation of activities and persons responsible for their implementation

All activities of the plan must comply with the target setting of the introductory part and contain practical measures aimed at the unconditional fulfillment of the tasks of the Federal Customs Service of Russia to replenish the revenue side of the federal budget, improve customs clearance and customs control procedures, strengthen the law enforcement activities of customs authorities, strengthen the personnel of customs authorities, increase material and technical base, etc.

The main place in the plan should be given to solving problematic and key issues that require a set of measures.

The plan should be real, evenly distributed over six months, quarters, provide for a reserve of time for solving unscheduled issues.

The plans of the customs authorities should cover all structural units and contain the following sections:

Organizational events;

Measures to ensure effective customs control and execution of the revenue part of the Federal budget;

Law enforcement;

Personnel work and social security;

Rear support.

Based on the foregoing, the developed draft plan must meet the following basic requirements:

1. The validity and reality of the plan is taking into account the analysis of the situation and the specific tasks facing the customs authority, its structural unit, a specific employee, arising from the characteristics of the main functions, as well as the requirements of regulatory and other documents of the FCS of Russia.

2. Continuity or continuity. The plan should be based on the results of the previous plan and other decisions made earlier.

3. Stability of the plan. The sustainability of the planned activities is achieved, first of all, by the correct determination of the remaining tasks by the Federal Customs Service, including the need to develop numerous plans and implement the already planned activities. Cancellation or postponement of a scheduled event is an exceptional measure. The plan can be adjusted only if there are serious changes in the situation in the region of activity or direct instructions from higher customs authorities.

4. Specificity of the plan. The plan should contain clear and concise language with precise deadlines and specific responsible persons. It is impossible to include in the plan activities that are "on duty" in nature and the implementation of which is known in advance, as well as to mechanically transfer the requirements of orders and instructions from higher customs authorities. The heads of customs authorities and structural divisions are personally responsible for ensuring effective control and verification of the actual implementation of the measures envisaged

The work of the regional customs administration is built in accordance with the work plan for the calendar year.

The draft plan is developed on the basis of proposals received from customs and structural divisions of the Office of the Administration, taking into account the current situation in the foreign economic activity of the region, the results of analysis and forecasting of the work of the customs authorities of the Federal Customs Service, based on the developed methods.

Adjustments to the annual plan are made at the end of the quarter by the heads of customs and heads of subdivisions of the Administration's apparatus in the form of motivated written proposals that are sent for consideration and evaluation from the point of view of the expediency and validity of the FCS. After studying, the Department sends the materials for approval to the head of the FCS

4. Organization of control over the execution of plans

The main goal of control is to ensure the unconditional and timely implementation of the planned activities. Control should be systematic and proactive.

The heads of the region's customs offices through their deputies, and the heads of structural subdivisions of the Administration's apparatus personally organize the full, accurate and timely implementation of the plans. To do this, the relevant managers determine the executors, formulate tasks for them, set deadlines, hold operational meetings; create the necessary conditions performers and provide control over the implementation of planned activities, determine the time and procedure for informing about the implementation of plans. These leaders must organize and personally exercise regular control over the implementation of plans.

The direct implementation of general control over the implementation of the activities of the annual work plan of the FCS and the monthly plans for the main activities of the FCS, as well as the timely introduction of appropriately formalized necessary changes, is carried out by the FCS.

The main objectives of monitoring the implementation of plans are:

Ensuring the fulfillment of the tasks and activities of the plan for all indicators by all departments of the customs authorities of the region;

Identification of unused reserves for improving performance and labor organization of the personnel of units;

Prevention of disproportions in the development of individual units, the alignment of forces and means;

Elimination of errors made during the implementation of the plan;

Improving planning and management activities.

Checking the implementation of plans begins with determining the timeliness and correctness of bringing tasks to specific performers. From this, first of all, the success of the implementation of all planned activities depends.

The fulfillment of the plan is verified by studying the reporting materials, as well as by direct acquaintance with the work in the field. Verification of the implementation of the plan's activities should be carried out comprehensively, that is, for all sections of the plan. When conducting an audit, it is necessary to focus on the solution of the main tasks of the planning period, as well as the performance of the main functions assigned to it in accordance with its intended purpose. Another important area that needs to be paid attention to is the study, generalization and dissemination of best practices, existing achievements in the performance of customs authorities and departments, individual managers and employees.

Brief analyzes of the implementation of the work plans of customs and functional blocks of the FCS for the reporting period, by the 10th day of the month following the reporting period, are sent to the FCS for the execution of control functions, decisions problematic issues requiring solutions at the regional level, as well as for summarizing and analyzing the activities of the Federal Customs Service. In the specified brief analyzes implementation of plans in without fail should include:

Unrealized points of the plan and the reasons for their non-fulfillment;

The effectiveness of the measures taken to achieve the tasks facing the customs authority;

Problematic issues of customs, customs posts and functional departments that require the decision of higher management;

The best practices of the departments and the proactive approach of employees in the course of daily activities and other issues at the discretion of the relevant managers.

Analyzes of the implementation of the work plans of the Office for the reporting period are carried out by the Federal Customs Service and sent to the Control and Analytical Department of the Federal Customs Service of Russia to perform control functions, consider problematic issues that need to be addressed at the federal level, as well as to summarize and analyze the activities of the Federal Customs Service

5. Analysis of planning activities of customs authorities

An analysis of the planning of the activities of the customs authorities of the region shows that the leaders of various levels do not pay enough attention to this area of official activity. Work plans are often non-specific and formal, do not contribute to the development of an initiative to improve the customs business at each site, are not aimed at achieving end result. Often there is no mechanism for monitoring and analyzing the effectiveness of the measures taken by the leadership of the customs authorities.

The weak link is the managerial activity of managers at various levels - analysis professional work subordinate functional units, setting specific

tasks to performers, disclosure of the mechanism for their implementation, determination of deadlines for execution and control over the implementation of the tasks set.

The role of block planning and activity analysis is still underestimated. In order to eliminate the existing shortcomings and improve the system for planning the activities of the customs authorities of the FCS, it is necessary to carry out a number of activities:

Planning is a necessary element of organizing the management activities of customs authorities

Proper organization of this work will ensure timely adoption of managerial decisions, high-quality preparation of documents, daily control over subordinate employees and lower customs authorities, as well as summing up.

Planning makes everyday work purposeful and specific, allows focusing the main efforts on solving the most colossal problems facing the customs authorities of the region, and contributes to the timely solution of the tasks set.

Long-term plans are developed at the regional and local levels and include, in the main, long-term targeted programs for solving the most actual problems development of the customs service.

Plans providing for the integrated participation of a number of subdivisions in solving individual tasks;

Plans for conducting seminars, meetings.

Conclusion

Planning is understood as the activity to determine goals and objectives for the upcoming period of work, ways to achieve them, the sequence of their solution and deadlines.

The planning system is based on long-term, organizational and one-time plans.

Long-term plans are developed at the regional and local levels and include, in the main, long-term targeted programs for solving the most pressing problems in the development of the customs service.

Organizational plans include annual and quarterly plans for the work of the customs authority, its structural divisions. The main document is the work plan of the customs authority for the year.

To organizational plans also include semi-annual work plans of the FCS collegium, quarterly plans for the main events of the FCS, professional training plans, inspection schedules, business trip plans for customs officers.

One-time plans are made as needed. These include:

Plans developed by the FCS and the customs authorities of the region to implement the decisions federal bodies representative and executive power;

Plans providing for the integrated participation of a number of subdivisions in solving individual tasks;

Plans for conducting operational search activities and large-scale special operations;

Plans for conducting seminars, meetings.

Bibliographic list

1. Alekseeva M.M. Planning of the company's activities. - M.: "Finance and statistics", 2007

2. 14. Molchanova O.V. Kogan M.V. Customs - Rostov-on-Don: Phoenix, 2007. Basovsky L.E.

3. Petrova A.N. Strategic planning / ed. A.N. Petrov. St. Petersburg: Knowledge: GUEF, 2004.

4. Khalipov S.V. Customs law. - M .: Infra, 2007.

5. Shevelev M.Yu. Customs business. - M .: Delo, 2006.

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Features of planning in the customs authorities. Features of the use of planning in the customs authorities Measures to improve planning in customs

Types of plans in customs

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