Organization of enterprise property management. Features of managing the property complex of organizations and enterprises What is enterprise property management

property management

An integrated approach to the management of property relations provides full control over legal and economic relations between municipalities, municipal unitary enterprises and institutions, legal and individuals, balance-holders of property, construction and operating organizations and other subjects of economic relations.

Property relations are regulated by the regulation on the accounting of federal property of the Government of the Russian Federation dated July 16, 2007 No. 447 “On improving the accounting of federal property”.

Federal property governed by this provision includes:

Real estate - land plot, residential or non-residential premises, aircraft or sea vessel, inland navigation vessel, space object or object firmly connected to the earth, including a building, structure or object under construction, or other property classified by law as real estate

Movable property - shares, shares (contribution) in the authorized (share) capital of a business company or partnership, or other property not related to real estate

To organize the management of state and municipal property, it is necessary:

Organize the accounting of federal property, including the input and storage of documents containing information about federal property, in accordance with the established accounting procedure
ensure the completeness and reliability of the information contained in the documents of the copyright holder
store electronic copies of documents confirming the acquisition by the right holder of the object of accounting, the emergence of the corresponding real right to the object of accounting or state registration of the specified right to it
timely provide information to the territorial bodies of the Federal Agency for Federal Property Management.
generate maps of information about the object of accounting in accordance with the forms of the register of federal property
promptly generate semi-annual and annual reports on the turnover of property converted into state ownership, in the form approved by the Ministry of Economic Development and Trade Russian Federation
when changing information about the accounting object, promptly generate changed information cards for submission to the appropriate territorial authority for entering new information into the register, as well as copies of documents confirming the new information about the accounting object
submit information about property objects for deletion from the register to the relevant territorial authority in the event of bankruptcy of the property right holder
form and timely submit to the relevant territorial authority on paper and electronic media updated maps of information about accounting objects, according to the prescribed forms, copies of annual financial statements, copies of the relevant inventory lists and inventory acts based on the results of a mandatory inventory carried out before the preparation of annual financial statements, equipped with an EDS
supervise the procedure for appealing decisions territorial authority related to the registration of property with higher authorities, including federal agency for federal property management
effectively exercise the functions and powers of the owner of federal property

State property management systems belong to the category Workflow automation system

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See what "Property Management" is in other dictionaries:

The right to dispose of property transferred by the owner to another person. See also: Trust transactions Finam financial dictionary ... Financial vocabulary

The right to dispose of property transferred by the owner to another person. Dictionary of business terms. Akademik.ru. 2001 ... Glossary of business terms

1) establishment by the owner of the property of rules, conditions for its use, leasing, sale. Refers primarily to state property; 2) the right to dispose of property transferred by the owner to another person. Raizberg B.A.,… … Economic dictionary

property management- 1. Establishment by the owner of the property of the rules, conditions for its use, leasing, sale; refers primarily to public property. 2. The right to dispose of property transferred by the owner to another person. ... ...

1) establishment by the owner of the property of the rules, conditions for its use, sale, lease. The term refers primarily to public property; 2) the right to dispose of property transferred by the owner to another person ... Encyclopedic Dictionary of Economics and Law

PROPERTY MANAGEMENT- 1. establishment by the owner of the property of the rules, conditions for its use, leasing, sale; refers primarily to state property: 2. the right to dispose of property transferred by the owner to another person ...

property management- 1) establishment by the owner of the property of rules, conditions for its use, leasing, sale. Refers primarily to state property; 2) the right to dispose of property transferred by the owner to another person ... Dictionary of economic terms

management of property trust unfair- Management of property, which is recognized as bad faith, if at least one of the following conditions takes place: 1) it is established or carried out in violation of the requirements of the law; 2) it is carried out in violation of the agreement on this ... ... Technical Translator's Handbook

PROPERTY MANAGEMENT, TRUST FAILURE- management of property, which is recognized as bad faith, if at least one of the following conditions takes place: I) it is established or carried out in violation of the requirements of the law; 2) it is carried out in violation of the agreement on this ... ... Big accounting dictionary

trust property management- The transfer of property by one party (the founder of the management) to the other party (the trustee) for a certain period of time under an agreement for management, in which the other party undertakes to manage this property in the interests of ... ... Technical Translator's Handbook

Books

Trust management of property in the field of entrepreneurship. Monograph, Benevolenskaya Zlata Engelsinovna. The book is a comprehensive monographic study of the legal model of trust management of property. It is the fourth edition of the monograph, which was previously published in ...
Trust management of property in the field of entrepreneurship, Benevolenskaya Z.E. The book is a comprehensive monographic study of the legal model of trust management of property. It is the fourth edition of the monograph, which was previously published in ...

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Introduction

The property of the enterprise includes all types of property that are necessary for the implementation of economic activities. Usually, tangible and intangible elements are distinguished in the composition of property. Material elements include land plots, buildings, structures, machinery, equipment, raw materials, semi-finished products, finished goods, cash. Intangible elements are created in the course of the life of the enterprise. These include: the reputation of the firm and the circle regular customers, company name and trademarks used, management skills, personnel qualifications, patented production methods, know-how, copyrights, contracts, etc., which may be sold or transferred. At the present stage of the formation of a market economy in Russia, in the conditions of a large-scale conversion of the military-industrial complex and the restructuring of the country's economy as a whole, the creation and effective use of a property management system for various levels management and in organizations of various organizational and legal forms and forms of ownership. Modern industrial enterprise it is extremely necessary in the conditions of intense competition to look for ways and tools that increase the efficiency of managing fixed assets and property of an enterprise. Property information-analytical complexes can become such a tool. These complexes are created using modern information technologies, may have a distributed structure and contain all the information available in the enterprise. An important factor is the speed of information processing and its preparation for analysis, since all heterogeneous data is in a single system, described by common standards and presented in a single format. A number of these factors are steadily affecting the speed and correctness of managerial decisions.

The principles of enterprise property management are different depending on the organizational forms of the enterprise. Currently, in Russia, the following main organizational and legal forms approved by law can be distinguished.

1. Individual enterprises with the use of hired labor without the use of hired labor are complete.

2. Mixed open limited liability partnerships.

3. Closed federal joint-stock companies.

4. State municipal.

5. Non-profit public organizations.

The purpose of the work: to determine the basic principles and methods of enterprise property management from the point of view of the enterprise's economy.

Work tasks:

To study the system of state and municipal property management;

Learn the basic regulations regulating issues of enterprise property management in the Russian Federation at the present stage.

1. Types and forms of enterprise property management

1.1 Legal regulation of enterprise property management

The Federal Law "On State and Municipal Unitary Enterprises" determines, in accordance with the Civil Code of the Russian Federation (CC RF), the legal status of a state unitary enterprise and a municipal unitary enterprise (hereinafter also referred to as a unitary enterprise), the rights and obligations of the owners of their property. A variety of unitary enterprises are state-owned enterprises. State-owned enterprises are state-owned enterprises that are directly administered by state bodies.

The property of a unitary enterprise is owned by the Russian Federation, a subject of the Russian Federation or a municipality.

The property of a unitary enterprise is formed by:

Property assigned to a unitary enterprise on the right of economic management or on the right of operational management by the owner of this property;

Income of a unitary enterprise from its activities;

Other sources that do not contradict the law.

The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including between employees of a unitary enterprise.

The difference between the rights of economic management and operational management lies in the content and scope of the powers received by the subjects of these rights from the owner to the property assigned to them.

Only legal entities existing in special organizational and legal forms - "enterprises" and "institutions" can be subjects of the rights of economic management and operational management.

The subject of the right of economic management under the current legislation may be a state or municipal unitary enterprise (Articles 113 - 114 of the Civil Code of the Russian Federation) as a type of commercial organization.

The subject of the right of operational management can be both unitary enterprises (Article 115 of the Civil Code of the Russian Federation) belonging to the category of commercial organizations, and institutions (Article 120 of the Civil Code of the Russian Federation) belonging to non-profit structures, as well as enterprises belonging to private property.

The right of economic management, owned either by the enterprise, as commercial organization; or an institution exercising the permission of its owner entrepreneurial activity; therefore, it is broader than the right of operational management, which may belong either to non-commercial institutions by the nature of their activities, or to state-owned enterprises.

In accordance with Art. 294 of the Civil Code of the Russian Federation, the right of economic management is the right of a state or municipal unitary enterprise to own, use and dispose of the property of the owner within the limits statutory or other legal acts.

The right of operational management in accordance with paragraph 1 of Art. 296 of the Civil Code of the Russian Federation - this is the right of an institution or a state-owned enterprise to own, use and dispose of the property of the owner assigned to it within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property.

The founder-owner has the right to withdraw property from the subject of the right of operational management only in three cases provided for by law (excessive, unused or not used for its intended purpose), and dispose of it at its own discretion. No property other than finished products, a state-owned enterprise is not entitled to dispose of it without the consent of the owner.

1.2 Tasks and general principles of state property management

The tasks of state property management include two main blocks: strategic management and operational management.

For questions strategic management relate:

Investment decisions;

Decisions on debt obligations of enterprises, especially to the state budget (both in taxes and on loans and guarantees issued);

Problems of choosing directions for the development of specific state-owned enterprises.

Operational management includes three main groups of tasks: planning, control and management decision making. High efficiency of state property management can be ensured through the implementation of one of the most common concepts modern management, - "goal management". Management by objectives implies the existence of clear, measurable and achievable goals, as well as a strategy and action plan that will ensure the achievement of the set goals. Business planning is not a step backwards, but a professional look into the future. Lack of goals and plans give rise to irresponsibility in the management of enterprises. If there are no goals and no ways to achieve them, then there are no clear criteria for evaluating the effectiveness of management. As a result, control procedures on the part of the owner (in this case, the state) turn from the most important management functions into an empty formality. Thus, the presence of a business plan that includes certain goals (in the form of financial and economic indicators), as well as the main provisions of the enterprise development strategy and operations, is the most important condition for creating a management system by goals.

Control is the most important task of management. Effective control is possible only if the following conditions are met:

Availability of measurable evaluation criteria

Fairness (minimizing subjective approaches to evaluation)

Realizability

Regularity

As mentioned above, if goals are defined in the form of specific values of the financial and economic indicators of the enterprise, and a business plan for the enterprise’s activities has been developed and approved, containing detailed information on: how and in what time frame targets will be achieved, it becomes possible to evaluate the effectiveness of the enterprise's management in the most fair and open way, by comparing current indicators with previously planned and approved ones. It should also be taken into account that the management of state property should be carried out through representatives of the state in the Boards of Directors of enterprises.

According to the results of the analysis of the effectiveness of the current activities of enterprises, management decisions should be made. In fact, management decisions are the impacts through which the state implements its property management policy. Unlike strategic decisions (re-profiling, liquidation, privatization, restructuring, etc.), operational management decisions are aimed at solving two main tasks:

making adjustments and approving the revised business plan of the enterprise, in accordance with objective changes external environment(market demand, legislation, revision of government programs, etc.);

solution of personnel issues: removal and replacement of the top management of the enterprise, in case of non-fulfillment of the agreed and approved targets.

The state, like any other owner, must ensure the management of state property with maximum efficiency. The owner manages his property through his authorized representatives participating in the management bodies of enterprises (Boards of Directors and General Meetings of Shareholders), wholly or partly owned by the state.

2. Classification of objects of state property

All objects of state property can be divided into two main groups:

Businesses that must be located exclusively in state property(non-commercial objects);

Objects with the possibility of commercial use (an enterprise operating on an open competitive market).

This division predetermines the principles of property management.

In relation to objects (enterprises) that should be exclusively state-owned, the state performs the functions of a senior manager (manager) who makes key strategic and operational decisions to manage the activities of enterprises. Including the state determines: what the enterprise will produce, in what volume, at what cost and how the enterprise will be financed. At the same time, the goal of the state manager is to ensure the production of the necessary products or services, the required quality, a given volume, and under certain conditions of profitability.

In relation to commercial facilities that are fully or partially owned by the state, the state should act exclusively as an investor (co-owner). In this case, the enterprise for the state is an object of investment, therefore, the principles of management should be based on the methods and approaches used in investment management. The purpose of the state-investor is to ensure maximum return on invested capital and increase the market value of property (shares).

Objects - exclusively state property.

The objects of state property, in relation to which the state acts as a manager, may include the following enterprises:

Defense enterprises;

Research centers with strategic importance for the development of the state; Social facilities that are not commercially attractive; Infrastructure facilities, including: transport, roads, communications, ports, gas pipelines, etc. (can be located both in public and private property); Objects that are significant in terms of macroeconomic impact (may be in both state and private ownership). As noted earlier, the most important difference between enterprises belonging to the category of exclusively state-owned ones is the absence of a competitive market for products or services that are significant for the state, the need for which cannot be covered through procurement from independent, including foreign, manufacturers. Considering that the main goal of the state, in this case, is to ensure the production of the required goods and services, the functions of the state in managing this category of enterprises are aimed at solving the following problems:

Examination of the enterprise activity plan;

Determining the values of the main financial and economic indicators;

Approval of the enterprise plan, including staffing and conditions of remuneration;

Regular ongoing monitoring of the implementation of the plan;

Making management decisions (adjusting plans, solving personnel issues).

Planning at state enterprises is carried out, as a rule, on the basis of state order. At the same time, the state determines: property economic asset profitability

Nomenclature of products or services;

Volumes and terms of delivery;

Purchase price;

Standards for cost and profitability, including the size of subsidies in the event of a planned unprofitability of the enterprise;

Sources and conditions of financing.

Objects with the possibility of commercial use.

When managing commercial facilities, the state as an owner is guided by the principles of investment management. Commercial facilities include enterprises that are partly or wholly owned by the state and carry out their operations in an open, competitive market. The most important criterion in determining the commercial nature of an enterprise is the presence of real or potential competitors who can also offer their products or services in order to target market where the company operates. When managing commercial facilities the most important task the state is the formation and management (sale or acquisition of blocks of shares) of an investment portfolio that provides minimal risks and maximum return on invested capital, not only in the short term, but also in the long term.

At the same time, given that many property objects are of high state importance (economic, social, etc.) and require an individual approach, and the structure and composition of the portfolio is defined and limited, the management functions of the investor state are basically close to those of the fund direct investment.

3. Enterprise property management

3.1 Enterprise asset management

Economic essence and classification of assets.

To carry out economic activities, each enterprise must have certain property that belongs to it on the basis of ownership or possession. All property owned by the enterprise and which is reflected in its balance sheet is called its assets.

Assets represent the economic resources of an enterprise in the form of aggregate property values used in economic activities for the purpose of making a profit.

The assets of the enterprise are divided according to many classification criteria, the main of which are from the standpoint of financial management are:

1. The form of functioning of assets. On this basis, the following types are distinguished:

a) Tangible assets. They characterize the assets of the enterprise that have a real (material) form. The composition of the company's tangible assets includes:

fixed assets;

Stocks of finished products intended for sale;

Other types of tangible assets.

b) Intangible assets. They characterize the assets of the enterprise that do not have a real form, but take part in economic activities and make a profit. This type of company assets includes:

· the rights acquired by the enterprise to use certain natural resources;

· patent rights to use inventions;

"know-how" - a set of technical, technological, managerial, commercial and other knowledge, designed in the form technical documentation, descriptions, accumulated production experience, which are the subject of innovations, but not patented;

rights to industrial designs and models;

Trademark - an emblem, drawing or symbol registered in accordance with the established procedure, which serves to distinguish the goods of this manufacturer from other similar goods;

· trademark- the right to exclusive use of the company name legal entity;

rights to use computer software products;

Goodwill - the difference between the market value of an enterprise as an integral property complex and its book value, formed in connection with the possibility of obtaining a higher level of profit (in comparison with its industry average level) through the use of a more efficient management system, a dominant position in the commodity market , application of new technologies, etc.

other similar types of property values of the enterprise;

c) Financial assets They characterize various financial instruments owned or owned by the company. The company's financial assets include:

Accounts receivable in all its forms;

· long-term financial investments.

2. Nature of participation in economic process and asset turnover. On this basis, acceptance assets are divided into the following types:

a) Current (current) assets. They are characterized by a set of property values of enterprises that serve the current production and commercial (operational) activities and are fully used within one production cycle. In accounting practice, they include property values (assets) of all types with a period of use of up to one year and a value of less than 15 non-taxable minimum incomes of citizens.

As part of the current (current) assets of enterprises, the following elements are distinguished:

· industrial stocks of raw materials and semi-finished products;

stocks of low-value and wearing items;

the volume of work in progress;

Stocks of finished products intended for sale;

· accounts receivable;

monetary assets in national currency

cash assets in foreign currency;

· short-term financial investments;

· Future expenses.

b) Non-current assets. They characterize the totality of the property values of the enterprise, which repeatedly participate in the process of economic activity and transfer the cost to products in parts. In accounting practice, these include property values (assets) of all types with a period of use of more than one year and a value of more than 15 non-taxable minimum incomes of citizens. In composition outside current assets enterprises include the following types:

fixed assets;

· intangible assets;

· unfinished capital investments;

The equipment intended for installation;

Other types of non-current assets.

3. The nature of the service of certain types of activities. On this basis, the following types of assets of the enterprise are distinguished:

a) Operating assets. They represent a set of property values directly used in the production and commercial (operational) activities of the enterprise in order to obtain operating profit.

The company's operating assets include:

production fixed assets;

Intangible assets serving the operational process;

current operating assets (their totality minus short-term financial investments).

b) Investment assets. They characterize the totality of the enterprise's property values associated with the implementation of its investment activities.

The company's investment assets include:

· unfinished capital investments;

The equipment intended for installation;

· long-term financial investments;

short-term financial investments.

4. Character financial sources asset formation. In accordance with this feature, the following types of enterprise assets are distinguished:

a) Gross assets. They represent the entire set of property values (assets) of the enterprise, formed at the expense of both equity and borrowed capital.

b) Net assets. They characterize the total value of property values (assets) of the enterprise, formed exclusively at the expense of its own capital. The value of the net assets of the enterprise is determined by the following formula:

CHA \u003d A - ZK, where

CHA -- the value of the net assets of the enterprise;

A -- the total amount of all assets of the enterprise at book value;

ZK -- the total amount of borrowed capital used by the enterprise.

5. Nature of asset ownership. On this basis, the assets of the enterprise are divided into the following two types:

a) Own assets. These include the assets of the enterprise that are in its permanent possession and are reflected in its balance sheet.

b) Leased assets. These include the assets of the enterprise that are in its temporary possession in accordance with the concluded lease (leasing) agreements.

6. The degree of liquidity of assets. In accordance with this feature, the assets of the enterprise are usually divided into the following types:

a) Assets in absolutely liquid form. These include assets that do not require sale and represent ready-made funds payment.

This type of asset includes:

· monetary assets in national currency;

cash assets in foreign currency.

b) Highly liquid assets. They characterize a group of company assets that can be quickly converted into cash (usually within one month) without significant losses in its current market value in order to ensure timely payments on current financial obligations.

The company's highly liquid assets include:

· short-term financial investments;

short-term accounts receivable.

c) Medium liquid assets. This type includes assets that can be converted into cash without significant loss of their current market value within one to six months.

Medium liquid assets of an enterprise usually include:

All forms of receivables, except for short-term and bad debts;

Stocks of finished products intended for sale.

d) Weakly liquid assets. These include the assets of the enterprise, which can be converted into cash without loss of their current market value only after a significant period of time (from six months or more).

In modern practice of financial management, this group of enterprise assets includes:

Stocks of raw materials and semi-finished products;

Stocks of low-value and wearing items;

Assets in the form of work in progress;

fixed assets;

Capital investments in progress;

Equipment intended for installation;

Intangible assets;

Long-term financial investments.

e) Illiquid assets. This group includes such types of enterprise assets that cannot be sold independently (they can only be sold as part of an integral property complex).

These assets include:

Uncollectible accounts receivable;

Future expenses;

Losses of current and previous years (reflected as part of the asset balance of the enterprise).

Taking into account the considered classification, the process of financial management of the enterprise's assets is built. Methods for assessing the total value of the assets of an enterprise as an integral property complex. In the practice of financial management, there are numerous situations when the assets of an enterprise are created not in the process of their gradual formation, but by their one-time acquisition in the form of an integral property complex. An integral property complex is an economic object with a complete cycle of production and sales of products (works, services), located on the land plot provided to it. The totality of the assets of an enterprise as an integral property complex requires different approaches to assessing their value in comparison with the assessment of individual types of assets. In the process of this assessment, labor costs for the formation of such an integral property complex should be taken into account; the optimal proportion of the formed structure of its assets and their ability to generate profit; the degree of physical and moral depreciation of certain types of assets; efficiency of return of intangible assets and a number of other factors.

The need to assess the total value of the assets of an enterprise as an integral property complex arises at the present stage in a number of cases. So, in the transition to market economy more and more common are: the purchase of individual enterprises in order to diversify operations, penetrate into other regional or commodity markets, elimination of competitors; merger (acquisition) of individual operating enterprises in order to strengthen the joint production and financial potential; privatization of state enterprises, etc. In addition, the need to assess the value of an enterprise's assets as an integral property complex manifests itself when acquiring a controlling (or fairly large) stake in its shares, pledging property in the process of mortgage lending, implementing full-scale external insurance, developing a rehabilitation plan, liquidating procedures in case of bankruptcy, etc. .

Methods for assessing the value of the total assets of an enterprise as an integral property complex are very diverse. In the practice of financial management, they are usually divided into the following main groups:

Balance valuation method;

Replacement cost method;

Market value method;

Method for estimating the upcoming net cash flow;

Estimation method based on regression modeling;

Expert assessment method and others.

3.2 Current asset management

Current asset management is the most extensive part of financial management operations. This is due to a large number of elements of their internal material and financial composition, requiring the individualization of management; high dynamics of transformation of their species; a high role in ensuring solvency, profitability and other targeted results financial activities enterprises. The current asset management policy is part of the overall financial strategy enterprise, which consists in the formation of the required volume and composition of current assets, rationalization and optimization of the structure of their financing sources. The current asset management policy of the enterprise is developed according to the following main stages.

1 . Analysis of current assets of the enterprise in the previous period.

At the first stage of analysis the dynamics of the total volume of current assets used by the enterprise is considered - the rate of change in their average amount in comparison with the rate of change in the volume of sales of products and the average amount of all assets; dynamics specific gravity current assets in the total assets of the enterprise.

At the second stage of the analysis considers the dynamics of the composition of current assets of the enterprise in the context of their main types - stocks of raw materials, materials and semi-finished products; stocks of finished products; accounts receivable; cash balances. During this stage of the analysis, the rate of change in the sum of each of these types of current assets is calculated and studied in comparison with the rate of change in the volume of production and sales of products; the dynamics of the share of the main types of current assets in their total amount is considered. Analysis of the composition of the company's current assets by their individual types allows us to assess the level of their liquidity.

At the third stage of the analysis the turnover of certain types of current assets and their total amount is studied. This analysis is carried out using indicators - the turnover ratio and the period of turnover of current assets. During the analysis, total duration and the structure of the operating, production and financial cycles of the enterprise; the main factors determining the duration of these cycles are investigated.

At the fourth stage of the analysis the profitability of current assets is determined, the factors determining it are investigated. In the process of analysis, the profitability ratio of current assets is used, as well as the DuPont Model, which, in relation to this type of assets, has the form:

ROA \u003d Prp, where

ROA - profitability of current assets;

Ррп - profitability of product sales;

At the fifth stage of the analysis the composition of the main sources of financing of current assets is considered - the dynamics of their amount and share in the total financial resources invested in these assets; the level is determined financial risk generated by the current structure of sources of financing current assets. The results of the analysis made it possible to determine the overall level of efficiency in the management of current assets at the enterprise and to identify the main directions for its increase in the coming period.

2 . Determination of fundamental approaches to the formation of current assets of the enterprise. Such principles reflect the general ideology of the financial management of an enterprise from the standpoint of an acceptable ratio of the level of profitability and the risk of financial activity. With regard to current assets, they determine the choice of a certain type of policy for their formation. The theory of financial management considers three fundamental approaches to the formation of current assets of an enterprise - conservative, moderate and aggressive.

A conservative approach to the formation of current assets provides not only full satisfaction of the current demand for all their types, ensuring the normal course of operations, but also the creation of high amounts of their reserves in case of unforeseen difficulties in providing the enterprise with raw materials and supplies, deterioration of internal conditions for production, delays in collection receivables, increased customer demand, etc. This approach guarantees minimization of operational and financial risks, but adversely affects the efficiency of the use of current assets - their turnover and profitability.

A moderate approach to the formation of current assets is aimed at ensuring full satisfaction of the current need for all types of current assets and the creation of their normal insurance amounts in case of the most typical failures in the course of the enterprise's operations. With this approach, an average for real economic conditions ratio between the level of risk and the level of efficiency of use is provided. financial resources.

An aggressive approach to the formation of current assets is to minimize all forms of insurance reserves for certain types of these assets. In the absence of failures in the course of operating activities, this approach to the formation of current assets provides the most high level the effectiveness of their use.

Thus, the selected fundamental approaches to the formation of current assets of an enterprise (or the type of policy for their formation), reflecting various ratios of the level of efficiency of their use and risk, ultimately determine the amount of these assets and their level in relation to the volume of operating activities.

3 . Optimization of the volume of current assets. Such optimization should proceed from the chosen type of policy for the formation of current assets, providing a given level of correlation between the effectiveness of their use and risk. The process of optimizing the volume of current assets at this stage of the formation of their management policy consists of three main stages. At the first stage, taking into account the results of the analysis of current assets in the previous period, a system of measures for the implementation of reserves is determined, aimed at reducing the duration of the operating, and within its framework, the production and financial cycles of the enterprise. At the same time, a reduction in the duration of individual cycles should not lead to a decrease in production and sales volumes.

At the second stage, based on the chosen type of policy for the formation of current assets, the planned volume of production and sales of certain types of products and discovered reserves for reducing the duration of the operating cycle (in the context of its individual stages), the volume and level of certain types of these assets are optimized. The means of such optimization is the normalization of the period of their turnover and the amount.

At the third stage, the total volume of current assets of the enterprise for the coming period is determined:

OAP = ZSP + ZGP + DZP + DAP + PP, where

OAP -- the total volume of current assets of the enterprise at the end of the upcoming period under consideration;

ZSP - the sum of stocks of raw materials and materials at the end of the forthcoming period;

ZGP -- the amount of stocks of finished products at the end of the forthcoming period (including the recalculated volume of work in progress);

DZP -- the amount of accounts receivable at the end of the forthcoming period;

DAP -- the amount of monetary assets at the end of the forthcoming period;

PP -- the amount of other types of current assets at the end of the forthcoming period.

4 . Optimization of the ratio of the constant and variable parts of current assets. The need for certain types of current assets and their amount as a whole varies significantly depending on the seasonal characteristics of the implementation of operating activities. Therefore, in the process of managing current assets, their seasonal (or other cyclical) component should be determined, which is the difference between the maximum and minimum demand for them throughout the year. The process of optimizing the ratio of the constant and variable parts of current assets is carried out in the following stages:

At the first stage based on the results of the analysis of the monthly dynamics of the level of current assets in days of turnover or in total for a number of previous years, a graph of their average "seasonal wave" is constructed. In some cases, it can be specified for certain types of current assets.

At the second stage based on the results of the "seasonal wave" schedule, the coefficients of unevenness (minimum and maximum levels) of current assets are calculated in relation to their average level.

At the third stage the amount of the constant part of current assets is determined.

At the fourth stage the maximum and average amount of the variable part of current assets in the coming period is determined.

The ratio of the constant and variable parts of current assets is the basis for managing their turnover and choosing specific sources of their financing.

5 . Ensuring the necessary liquidity of current assets. Although all types of current assets are liquid to some extent (except for deferred expenses and bad receivables), their general level of urgent liquidity should provide the necessary level of solvency of the enterprise for current (especially urgent) financial obligations. For this purpose, taking into account the volume and schedule of the forthcoming payment turnover, the share of current assets in the form Money, highly liquid and medium liquid assets.

6. Ensuring an increase in the profitability of current assets. Like any type of assets, current assets must generate a certain profit when they are used in the production and marketing activities of the enterprise. At the same time, certain types of current assets are able to bring direct income to the enterprise in the course of financial activities in the form of interest on dividends (short-term financial investments). Therefore, an integral part of the policy being developed is to ensure the timely use of the temporarily free balance of monetary assets to form an effective portfolio of short-term financial investments.

7. Ensuring the minimization of losses of current assets in the process of their use. All types of current assets are subject to the risk of losses to one degree or another. Thus, monetary assets are largely subject to the risk of inflationary losses; short-term financial investments - the risk of losing part of the income due to unfavorable market conditions financial market, as well as the risk of losses from inflation; accounts receivable - the risk of non-return or untimely return, as well as the risk of inflation; stocks of inventory items - losses from natural loss and so on. Therefore, the current asset management policy should be aimed at minimizing the risk of their loss, especially under the influence of inflationary factors.

8. Formation of the principles of financing certain types of current assets. Based on the general principles of financing assets that determine the formation of the structure and cost of capital, the principles of financing certain types and components of current assets should be specified. Depending on the financial mentality of managers, the formed principles can determine a wide range of approaches to financing current assets - from extremely conservative to extremely aggressive.

9. Shaping optimal structure sources of financing current assets. In accordance with the previously defined financing principles, in the process of developing a policy for managing current assets, approaches are formed to select a specific structure of sources of financing for their growth, taking into account the duration of individual stages of the financial cycle and assessing the cost of attracting certain types of capital.

The current asset management policy is reflected in the system of financial standards developed at the enterprise. The main of these standards are:

The standard of own current assets of the enterprise;

The system of norms for the turnover of the main types of current assets and the duration of the operating cycle as a whole;

The system of liquidity ratios of current assets;

Normative ratio of individual sources of financing of current assets and others.

The purposes and nature of the use of certain types of current assets have significant distinctive features. Therefore, at enterprises with a large volume of used current assets, an independent policy for managing their individual types is being developed:

1) stocks of inventory items (they include stocks of raw materials, materials and finished products).

Inventory management is a complex set of activities in which the tasks of financial management are closely intertwined with the tasks of production management and marketing. All these tasks are subordinated to a single goal - to ensure an uninterrupted process of production and sales of products while minimizing the current costs of servicing stocks. This section deals primarily with the financial tasks and methods of inventory management in the enterprise.

Efficient inventory management allows you to reduce the duration of the production and the entire operating cycle, reduce the current costs of their storage, release part of the financial resources from the current economic turnover, reinvesting them in other assets. Ensuring this efficiency is achieved through the development and implementation of a special financial policy inventory management. The inventory management policy is part of the general policy of managing the current assets of the enterprise, which consists in optimizing the overall size and structure of inventories, minimizing the cost of their maintenance and ensuring effective control over their movement.

accounts receivable;

Monetary assets (short-term financial investments are also equated to them, which are considered as a form of temporary use of the free balance of monetary assets). The management of monetary assets or the balance of funds permanently at the disposal of the enterprise is integral part functions general management current assets. The size of the balance of monetary assets operated by the enterprise in the course of economic activity determines the level of its absolute solvency (the readiness of the enterprise to immediately pay off all its urgent financial obligations), affects the duration of the operating cycle (and, consequently, the amount of financial resources invested in working capital). assets), and also characterizes, to a certain extent, its investment opportunities (the investment potential of the enterprise's short-term financial investments).

The cash asset management policy is part of the overall policy of managing the company's current assets, which consists in optimizing the total amount of their balance in order to ensure constant solvency and efficient use in the storage process. In the context of these groups of current assets, the policy of managing them is specified, which is subject to the general policy of managing the current assets of the enterprise.

3.3 Management of non-current assets

Non-current assets formed at the initial stage of the enterprise's activity require constant management. This management is carried out in various forms and different functional divisions enterprises. Part of the functions of this department is assigned to financial management. The variety of types and elements of non-current assets of the enterprise determines the need for their preliminary classification in order to ensure their targeted management. The operating non-current assets management policy is part of the overall financial strategy of the enterprise, which consists in financially ensuring their timely renewal and high efficiency use. The policy of managing the operating non-current assets of the enterprise is formed according to the following main stages:

1. Analysis of the operating non-current assets of the enterprise in the previous period. This analysis is carried out in order to study the dynamics of their total volume of composition, their degree of suitability, the intensity of renewal and efficiency of use.

2. Optimization of the total volume and composition of the operating non-current assets of the enterprise. Such optimization is carried out taking into account the potential reserves discovered in the course of the analysis to increase the production use of operating non-current assets in the coming period. The principal formula for determining the required total volume of operating non-current assets of an enterprise in the coming period is as follows:

OPova \u003d (OVAK - OVAnp) * (1 + DKIv) * (1 + DKIM) * (1 + AORp), where

OPova -- the total need of the enterprise for operating non-current assets in the coming period;

OVAK -- the cost of operating non-current assets used by the enterprise at the end of the reporting period;

OVANP -- the cost of operating non-current assets of the enterprise, not directly involved in the production process, at the end of the reporting period;

LKIV -- the planned increase in the utilization rate of operating non-current assets over time;

AKIM - the planned increase in the utilization rate of operating non-current assets in terms of capacity; ORP - the planned growth rate of sales volume, expressed as a decimal fraction.

3. Ensuring timely updating of the operating non-current assets of the enterprise. For these purposes, the enterprise determines the required level of intensity of renewal of individual groups of operating non-current assets; the total amount of assets to be updated in the coming period is calculated; the basic forms and cost of updating various groups of assets are established.

4. Ensuring the effective use of operating non-current assets of the enterprise. Such provision consists in the development of a system of measures aimed at increasing the profitability ratios and production efficiency of operating non-current assets.

5. Formation of principles and optimization of the structure of sources of financing of operational non-current assets. Fundamentally, the renewal and growth of operating non-current assets can be financed by equity, long-term borrowed capital (financial loan, financial leasing, etc.) and due to their mixed financing.

Management of renewal of non-current assets.

In the system of formation and implementation of the policy of managing the operational non-current assets of an enterprise, one of the most important functions financial management is to ensure their timely and effective update. Financial management renewal of non-current assets subject to common goals management policies for these assets, specifying management decisions in this area. The sequence of development and adoption of management decisions to ensure the renewal of the operating non-current assets of the enterprise is characterized by the following main stages.

1. Formation of the required level of intensity of renewal of individual groups of operating non-current assets of the enterprise. The intensity of renewal of operating non-current assets is determined by two main factors - their physical and obsolescence. In the process of these types of wear and tear, non-current assets gradually lose their original functional properties and their further use in the operating process of the enterprise becomes either technically impossible or economically unfeasible. the functional properties of certain types of non-working assets lost due to technical wear and tear are subject to restoration to a certain extent through their repair.

2. Determination of the required volume of renewal of operating non-current assets in the coming period. Updating the operating non-current assets of an enterprise can be carried out on a simple or extended basis, reflecting the process of simple or extended reproduction.

Simple reproduction of operating non-current assets are carried out in proportion to their physical and moral depreciation within the amount of accumulated depreciation (depreciation fund funds).

Extended reproduction of operating non-current assets is carried out taking into account the need to form new types of them not only at the expense of accumulated depreciation, but also at the expense of other financial sources (profit, long-term financial loans, etc.).

3. The choice of the most effective forms of renewal of individual groups of operating non-current assets. Specific forms of renewal of certain groups of operating assets are determined taking into account the nature of their planned reproduction.

4. Determining the cost of updating individual groups of operating non-current assets in the context of its various forms. Methods for determining the cost of updating operating non-current assets are differentiated in the context of individual forms of this update.

Management of financing of non-current assets.

Financing the renewal of operating non-current assets comes down to two options. The first of them is based on the fact that the entire volume of renewal of these assets is financed by equity. The second of them is based on mixed financing for the renewal of operating non-current assets at the expense of equity and long-term borrowed capital.

The choice of the appropriate option for financing the renewal of operating non-current assets for the enterprise as a whole is carried out taking into account the following main factors:

Sufficiency of own financial resources to ensure the economic development of the enterprise in the coming period;

The cost of a long-term financial loan in comparison with the level of profit generated by the updated types of operating non-current assets;

The achieved ratio of the use of own and borrowed capital, which determines the level of financial stability of the enterprise.

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General information

Everything intended for doing business that is available and at the disposal of a unitary enterprise is called common property (Article 132 of the Civil Code of the Russian Federation). It is divided into immovable and movable (Article 130 of the Civil Code of the Russian Federation).

Land.
All kinds of buildings.
Technical service.
Vehicles.

Movable property is created during the operation of the enterprise, therefore, it includes:

Title, reputation and .
Qualification factors for management and staff.
Permanent client base.
Patents and .
Cash.

The procedure for managing the property of an enterprise is understood as the establishment by the owner of rules prescribing the conditions for the disposal of all types of property, for example, renting it out or trading it. The rules are regulated by Federal Law No. 161-FZ.

The Right of Leadership

According to this law (Article 21 of the Federal Law No. 161), the management of the real estate of an enterprise is within the powers of the sole manager (or general director), who is appointed by the owner to the position in accordance with employment contract. It can be both the owner himself and the coordinating organization.

The first option is appropriate in the following cases.

The area of the enterprise does not exceed 500 m².
Trading activity is designed for short term(up to 2 years).
This organization is part of a large facility, which is the primary business of the owner.
The enterprise does not require major repairs, reconstruction, technical service, as well as other resources and investments from the owner.
The income from the project is less than the cost of a hired manager.

In order to assess the possibility of performing property management functions, the owner needs to compare the proposed goals and objectives with the available resources, including all aspects of business development. Perhaps engaging a coordinating company is the most productive step on the road to triumph. Most often this is due to the presence of the following criteria.

Observance of the rights of the owner.
Exclusion of risks of loss of property.
Profit maximization and tax minimization.
Ease of paperwork.
The effectiveness of the control system.

Forms of property transfer

The right of operational management (Article 296 of the Civil Code of the Russian Federation) is the ability of an enterprise to dispose of the property of the owner. Consider the most common forms of transfer of property to operational management.

Lease contract. By subleasing the premises of the enterprise Management Company undertakes to pay the owner a certain part of the income (rent).
Trust management agreement. By acquiring full control over the enterprise, the management company undertakes to control the property within a certain period in the interests of the owner (Article 1012 of the Civil Code of the Russian Federation).
Contract of agency, or agency contract. Within the framework of the approved competence, the management company undertakes to perform the private functions assigned to it and represent the interests of the owner.
Transfer of functions of the head (general director) of the management company.

Conclusion

Each of the methods of property management involves both privileges and risks that are subject to reflection in each specific situation. The income of the enterprise and the safety of property directly depend on the conditions and version of the contract with the management company.

UDK 330.526.33 BBK U9(2)-57

TO THE QUESTION OF THE EFFICIENCY OF MANAGEMENT OF PROPERTY OF THE ENTERPRISE

V.A. Kiseleva, P.V. Ovchinnikova

The concepts of the property complex of the enterprise are revealed, effective management property complex, analyzes approaches to determining the effectiveness of complex management, and also proposes an author's approach to determining efficiency through a system for managing rights to real estate objects.

Keywords Keywords: property complex, property complex management, management efficiency, trust management.

The concept of "property complex of an enterprise" is closely related to the concept of its production structure. The production structure of an enterprise, as you know, is understood as the totality of its divisions (productions, workshops, services, farms, sites, warehouses, laboratories, etc.), organizationally and technologically interconnected in the implementation of the overall production process for the production of products or the provision of services. The production structure gives an idea of the composition and number of production, auxiliary and service units, their functions, specialization and mutual relations for the implementation of various production processes.

Since the property is the production and technical base of the production processes taking place in the divisions of the enterprise, the property structure of the enterprise is, as it were, a reflection of the production structure, showing the distribution of property between these divisions. Property is a set of material objects that are diverse in purpose, nature and structure, in addition, various intangible objects (patents for inventions, know-how, trademarks, etc.) also belong to property. Enterprise property management is possible only with a clear structuring of this set.

The composition and structure of the property of an enterprise depend on the nature of its production and economic activities, the adopted technology and the organization of production, auxiliary and management processes, the development of local infrastructure, the degree of cooperation with other enterprises and many other factors.

Each element of the production structure (production site, workshop, building, farm, laboratory, etc.) within the enterprise is endowed with its own property complex. “The property complex is understood as a set of property objects, technologically and organizationally united for the production of products or the provision of services within the framework of a defined

divided organizational unit of the enterprise ". In other words, each property complex is a material and technical base for the implementation of production processes in which the considered organizational unit specializes.

The composition of the property complex of the enterprise is represented by movable (machinery and equipment, vehicles, production and household inventory) and real estate (land, buildings, structures, internal communications).

As practice shows, enterprises often face difficulties in accounting and in organizing the management processes of real estate. This task often becomes a key one in solving issues of increasing the efficiency of using property and reducing costs.

The efficiency of property use affects simultaneously several main indicators of production: production and sales volume, unit cost of production, profit, profitability, business activity and financial stability firms. To effectively use the property complex at your disposal means to be able to manage it. In the modern economic dictionary, management is “a conscious purposeful influence on the part of subjects, governing bodies on people and economic objects carried out with the aim of directing their actions and obtaining the desired results.

We share the point of view of S.N. Maksimov, that in management it is advisable to single out such areas as economic (revenue generation and analysis of expenses), legal (determination of rights to real estate), technical (maintenance of objects in accordance with the functional purpose)

In accordance with the above definition of "management", the concept of "management of the property complex" can be formulated. It is understood as the implementation of a complex of management decisions and, on the basis of their necessary

actions for the purpose of effective use of real estate objects as part of the property complex in the interests of the owner and maintenance of objects in a technically suitable condition.

The interests of the owner are the main factor in organizing the effective management of the property complex. The interests of the owner, as practice shows, differ significantly, but can be summarized, according to S.N. Maximov, to the following main options:

Receipt within a specified period of maximum high income from the operation of the facility with its subsequent resale at the highest possible price (functional investment);

Getting the maximum income from the resale of the object (speculative investment);

Increase in the value of the object (protection of funds from inflation);

Use of real estate for accommodation own business or personal use with minimization of costs for the maintenance and operation of the facility;

Use of real estate to increase the prestige of the owner.

In order to understand whether the property at the disposal of the owner is effectively used and which of the options is most effective for him, it is necessary to determine the criteria by which the effectiveness of the management of the complex will be evaluated.

It seems to us possible to use the set of criteria proposed by A.B. Krutik, which, in his opinion, are able to reflect the level of efficiency of enterprise property management (see table).

Profitability indicators are relative characteristics of the effectiveness of enterprise property management. Solvency indicators reflect the ability of the enterprise to repay its debts in a timely manner and in full.

The above criteria for management efficiency can be used for individual property complexes within the enterprise. To do this, it is necessary to document the property that belongs to each property complex, which will allow you to calculate indicators characterizing the effectiveness of property management as part of the complex and establish the level of efficiency in the use of the property complex as a whole. And this, in turn, will create a basis for making management decisions aimed at improving the management efficiency of both the property complex and the property of the enterprise as a whole.

However, these criteria will be able to reflect the true picture of property management only from an economic point of view, since

how the proposed criteria are based economic indicators enterprise activities.

The question arises: is this an exhaustive list of criteria by which it is possible to evaluate the effectiveness of enterprise property management? Will the management of only economic indicators achieve the maximum effect from the management of the property complex?

We see that not only in terms of economic criteria efficiency should be judged on effectiveness. After all, the activity of managing the property of an enterprise involves a system of interrelated management functions, which, as we indicated earlier, are carried out in three directions - economic, technical and legal. All this necessitates the development of a mechanism that will ensure maximum efficiency management of the property complex, by performing a number of necessary managerial actions on this complex, taking into account economic, technical and legal aspects in the management of this property complex.

The technical aspect of managing the property complex is manifested in the concluded supply contracts various resources, organization of maintenance, objects, technical maintenance of objects included in the property complex in working condition (cleaning, etc.), protection and others additional services.

The results of the economic and technical aspects of managing the property complex can be determined by analyzing the activities of the enterprise.

But how to determine the results of the legal aspect of management, understand how it is used in the management of the property complex and how to evaluate its effectiveness? A similar question arises as a result of the fact that legal aspect insufficient attention is paid, because the management of the real estate of an enterprise or a property complex includes the use of rights to real estate.

We share the opinion of S.N. Maksimov that "the owner is not always able to effectively use his property on his own and manage it with the proper benefit for himself, in connection with this, there is a need associated with the transfer of the owner's real estate complex to another person" . Therefore, we believe that in order to achieve the most effective result of managing the legal aspect in relation to the property complex, the owner can transfer the management functions in relation to these aspects to another person - a highly specialized specialist.

It's about about the so-called trust management of property, known in foreign practice like "trust". The main regulatory

Kiseleva V.A., Ovchinnikov P.V.

To the question of the efficiency of enterprise property management

Criteria for the effectiveness of property management

Indicators Formula Legend

1. Profitability indicators:

Return on total capital (return on assets), ROA ROA = (NP/Asr)*100% NP - net profit, after paying income tax (Form No. 2, line 190 = line 140 - line 150); Vsr - the average value of assets

Return on equity, ROE ROE \u003d (NP / SKavg) * 100% NP - net profit, after paying income tax (form No. 2, line 190 = line 140 - line 150); SKav - the average value of equity capital

Profitability of sold products (profitability of production), Rp Rp = (Рр/З) * 100% Рр - profit from the sale of products (works, services) (form No. 2, page 050); Z - cost of sales of products (works, services) (form No. 2, line 020)

Profitability of sales, R„ Rn = (Рр/У)*100% Рр - profit from the sale of products (works, services) (form No. 2, page 050); V - sales proceeds (form No. 2, line 010)

2. Solvency indicators:

Balance coverage ratio (current liquidity ratio), kCur.lik. ktek.lik. Tek-A/K0 Tek. A - current assets of the enterprise (f. No. 1, p. 290); KO - short-term liabilities (f. No. 1, line 690)

Critical liquidity ratio (quick liquidity ratio), ksr.liqk kliq = Ob.A-Z / KO Ob.A - the value of current assets (f. No. 1, p. 290); Z - the amount of reserves (f. No. 1, p. 210); KO - short-term liabilities (f. No. 1, line 690)

Agility coefficient, km km = Ob.A / SK Ob.A - the value of current assets (form No. 1, p. 290); SC - the value of equity (f. No. 1, p. 490)

Coefficient of autonomy (coefficient of financial independence), kc/a kc/a = SK/A SK - the value of equity (f. No. 1, p. 490); A - the value of all assets of the enterprise (f. No. 1, p. 300)

the act regulating "trust relations" is the Civil Code of the Russian Federation, namely Chapter 53 "Trust management of property". Under a property trust management agreement, one party (the founder of the management) transfers the property to the other party (the trustee) for a certain period of time in trust management, and the other party undertakes to manage this property in the interests of the founder of the management or the person specified by him (the beneficiary) .

The transfer of the property of an enterprise or a property complex to trust management does not entail the transfer of ownership of it to the trustee. When carrying out trust management of property, the trustee has the right to perform any legal and actual actions in relation to this property in accordance with the trust management agreement in the interests of the beneficiary. The law or the agreement may provide for restrictions on certain actions for trust management of property.

The trust management agreement is concluded in writing, the subject of which is not the property transferred for management, but those legal and actual actions that the manager must perform to manage the property complex.

This agreement provides in accordance with Art. 1016 of the Civil Code of the Russian Federation compliance essential conditions of the agreement, such as the composition of the property transferred to trust management, an indication of the person in whose interests the property is managed, the amount and form of remuneration to the manager, if payment of remuneration is provided for by the agreements, and the duration of the agreement. An agreement on trust management of the property of an enterprise or a property complex is concluded for a period not exceeding five years.

The purpose of transferring property to trust management is its more efficient use compared to the use of property by the owner, as well as reducing operating costs and obtaining the maximum possible profit, return on property, which in the future can increase its investment attractiveness.

How, after the conclusion of a trust management agreement, can the owner of the property determine whether his property is effectively managed or not?

In our opinion, it is possible to determine the effectiveness of management by a trustee of a property complex transferred to his management by comparing performance indicators before the transfer of an object to trust management and after legal

Management of socio-economic systems

and the actual actions of the manager in relation to the object transferred for management, that is, the results achieved in the course of the implementation of trust management.

First of all, it should be noted that effective management of the legal aspect can be accompanied by an increase in the above criteria for management efficiency, which are based on economic indicators.

The growth of specific economic performance indicators for the property complex, namely the indicators of profitability and solvency, can be regarded as a manifestation of management efficiency with the help of the legal aspect.

Article 1016 of the Civil Code of the Russian Federation provides for a number of essential conditions that must be determined by the parties in a trust management agreement. In addition to the conditions provided for by law, in our opinion, it would be advisable to include additional conditions in the contract, such as the establishment of specific indicators economic efficiency, which should be in without fail achieved during the procedure of trust management.

The solution to the problem of determining the effectiveness of management from the point of view of the legal aspect is seen in the establishment of control measures, the procedure and conditions of which will be reflected in the contract. Control is designed to compare the numerical values of economic indicators at the time of conclusion of the trust management agreement with the numerical values achieved in the course of trust management.

It is definitely necessary to establish a specific date for monitoring and comparing indicators in the contract, which can be carried out already after six months from the date of conclusion of the trust management agreement.

Achieving certain economic indicators as a result of trust management within the timeframe agreed by the parties will be an assessment of the effectiveness of managing the property complex with the help of the legal aspect.

Based on the foregoing, it can be assumed that the management of the property complex with the help of the legal aspect can be an effective control lever. Paying due attention to the legal aspect of managing the property complex, it is possible to increase the economic performance of the entire enterprise.

Literature

1. Kovalev, A.P. Enterprise property management: textbook / A.P. Kovalev. - M.: Finance and statistics; INFRA-M, 2009. - 272 p.: ill.

2. Real estate management: textbook / ed. S.N. Maksimova. - M.: Case of the ANKh, 2008. - 432 p.

3. Krutik, A.B. Real estate economics. Series “Textbook for universities. Special literature” / A.B. Krutik, M.A. Gorenburgov, Yu.M. Gorenburgov. - St. Petersburg: Lan, 2000. - 480 p.

4. Civil Code of the Russian Federation (Part Two) dated January 26, 1996 No. 14-FZ (as amended on February 7, 2011).

5. Marchenko, A.V. Economics and real estate management: textbook /A.V. Marchenko. -3rd ed., revised. and additional - Rostov n / a: Phoenix, 2010. - 352 p. - (Higher education).

6. Economics and real estate management: a textbook for universities / under the general. ed. P.G. Grabovoy. -Smolensk: Smolin Plus; M.: ASV, 1999.

7. Raizberg, B.A. Modern economic dictionary / B.A. Reisberg, L.Sh. Lozovsky, E.B. Starodubtsev. - M.: INFRA-M, 2006.

Kiseleva Valentina Alexandrovna Doctor of Economics, Professor of the Department of Economics of the Firm and Markets, South Ural State University (Chelyabinsk). The field of scientific knowledge is economics and management at enterprises, the efficiency of the use of property and labor resources. Contact phone (8-351) 905-28-06.

Kiseleva Valentine Aleksandrova is a Doctor of Science (Economics), Professor of Firms and Markets Economy Department of South Ural State University, Chelyabinsk. Research Interests: economics and management at enterprises, efficiency of the use of property and labor forces. Tel.: (8-351) 905-28-06.

Ovchinnikova Polina Vladimirovna Master student of the Department of Economics of the Firm and Markets, South Ural State University (Chelyabinsk). Research interests - economics, law and real estate management. Contact phone: (8-908) 042-53-83.

Ovchinnikova Polina Vladimirovna is a Master's degree student of Business and Markets Economy Department of South Ural State University (Chelyabinsk). Research interests: economic, law and real estate administration. Phone: (8-908) 042-53-83.

Management of the property complex of enterprises and organizations of state or municipal property in the Russian Federation is carried out on the basis of the norms of the Civil Code of the Russian Federation, as well as on the basis of federal law No. 161-FZ “On State and Municipal Unitary Enterprises” by-laws.

The main task of managing the property complexes of enterprises and organizations of state and municipal ownership is to fulfill the requirements of the owner (the state, municipality) on accounting, use and disposal of property. At the same time, the markers of the effectiveness of managing the property complex are the following.

1. Completeness of accounting and registration of rights to property, which is ensured by taking into account the composition of the property complex in state registers and in particular:

conducting an annual inventory to control the composition of the used property complex with its actual inspection;

conducting a technical inventory to identify real estate objects;

- cadastral registration;
- entering information into the register of federal property;
- approval of lists of immovable and especially valuable movable property;

providing state registration property rights of the Russian Federation;

- ensuring state registration of the property rights of the owner of the property.
2. The use (involvement) in the implementation of the statutory activities is ensured by taking into account the use of objects and the high quality of management of each object:
- - the absence of unused objects;
- - targeted use of the property complex, i.e. the presence of a program for its use with indicators, taking into account which unit, on what basis, in what conditions uses the object;
- - for objects of movable property - the presence of financially responsible persons, checking the actual availability of the object, its workload, the development and observance of standards for use and functioning.
3. Sufficiency of property is ensured by determining the optimal composition of the property complex on the basis of feasibility studies, planning appropriate activities.
4. The technical quality of the property is ensured by taking into account its technical condition which is carried out by identifying the degree of wear, compliance with safety requirements, energy efficiency, planning work to maintain the property complex in proper condition.
5. Cost efficiency is ensured on the basis of their analysis and determination of the optimal cost structure for the maintenance of the property complex, the presence of a strict management accounting cost structure, eliminating unnecessary costs.
6. The efficiency of the investment use of property is ensured by taking into account income from the disposal of the property complex, with the exception of cases of disposal that entail a negative financial results, the availability of a feasibility study of transactions for the disposal of property, the availability of income from each transaction.

Task for reflection

Describe each of the specified efficiency criteria, if possible, highlighting several constituent elements in each of them, on the basis of which it is possible to determine the degree of effectiveness of managerial influence. Is it possible to single out among these criteria those that are basic and those whose significance is insignificant?

At the same time, decisions can be made on repair, reconstruction, sale, lease, waiver of the right of operational management, etc.

The management of a property complex with a state or municipal form of ownership is carried out on the basis of the same principles and approaches that are applicable to the management of state and municipal unitary enterprises.

In the Russian Federation, in order to improve the quality corporate governance in organizations with state participation measures are being taken to create an adequate system of remuneration for management bodies in conjunction with the achievement key indicators efficiency; application of balanced approaches to the payment of dividends by joint-stock companies with state participation; development and implementation of programs for the alienation of non-core assets and core assets in organizations with state participation.

At present, when making decisions on the amount of dividends paid by joint-stock companies with state participation, the Ministry of Economic Development of Russia and the Federal Property Management Agency, they are guided by Decree of the Government of the Russian Federation of May 29, 2006 No. 774-r according to which the position of the Russian Federation as a shareholder on dividend policy issues should be formed based on the need to allocate at least 25% for dividend payments net profit companies, excluding income (expenses) received from the revaluation of financial investments, unless otherwise established by acts of the Government of the Russian Federation.

Thus, the adoption by the Government of the Russian Federation in 2012 of the amendments proposed by the Ministry of Economic Development of Russia to the said Order of the Government of the Russian Federation regarding the definition of a fixed minimum size part of the net profit allocated for the payment of dividends by companies with state participation, allows for more accurate forecasting of the amount of income federal budget in the planning period from the participation of the Russian Federation in the authorized capital of joint-stock companies with state participation.

In addition, in pursuance instructions of the President of the Russian Federation dated 02.04.2011 No. Pr-846 2 And dated April 27, 2012 No. Pr-1092 3 work continues on the phased replacement of civil servants in the management bodies of business entities, the shares (shares) of which are owned by the Russian Federation, by professional directors 4 .

Under the Federal Property Management Agency, a commission has been formed and is functioning to select independent directors, representatives of the interests of the Russian Federation and independent experts for election to the management and control bodies of joint-stock companies with state participation. This commission includes representatives of public and professional organizations, employees of sectoral federal bodies executive power and the Federal Property Management Agency. The activities of the commission are open, ensuring transparency in the procedures for submitting applications and selecting candidates from among professional directors to participate in the management and control bodies of joint-stock companies.

As part of the execution of paragraph 4 instructions of the President of the Russian Federation dated 05.06.2013 No. Pr-1474 The Ministry of Economic Development of Russia has developed methodological guidelines for use by state corporations, state companies, state unitary enterprises, as well as business entities, in authorized capital in which the share of participation of the Russian Federation, a constituent entity of the Russian Federation in the aggregate exceeds 50%, key performance indicators, including, among other things, indicators of the company's capitalization and rates of return. Subsequently, the achievement of key performance indicators will be taken into account when making decisions on the remuneration of the management of organizations with state participation and personnel decisions.

Supervisory and control functions regarding the management of property complexes of enterprises and organizations of state or municipal ownership are assigned to the Ministry of Economic Development of the Russian Federation, whose main tasks in this direction are:

- ensuring the optimization of the composition of property complexes of enterprises and organizations, including by monitoring the activities of enterprises and organizations that are part of the property complex, with the right to reorganize, transform into business companies or other organizational and legal forms, liquidate enterprises and organizations of state or municipal form property that does not conduct financial and economic activities;
- formation and implementation of a system of economic monitoring and control over the activities of enterprises and organizations, including the adoption and implementation of their development strategies and activity programs, the formation of a system for assessing the performance indicators of enterprises and organizations of state or municipal ownership, the property of which is part of the property complex, and the effectiveness use of federal property;
- effective property management of enterprises and organizations of state or municipal ownership.

Features of management of property complexes. With regard to the management of the property complex of organizations and enterprises of state and municipal ownership, there are also unresolved problems.

So, in the management of these property complexes, they often distinguish techno oriented And human-centered approaches. The goal of both approaches is to focus on meeting human needs, but they differ in the means of achieving it and in terms of performance. In particular, each of the approaches has its own system of indicators (indicators) for achieving performance results and feedback methods for tracking the degree of achievement of goals.

The technology-oriented approach focuses primarily on infrastructure performance as a means of meeting the needs of the population. With this approach, it is assumed that the availability of means to meet the needs of the population automatically leads to the satisfaction of these needs.

Feedback in this case is carried out through tracking statistical information of a technical type (for example, the number of square meters of housing, the amount of assimilated funds, the number of beds in hospitals, etc.), and the degree of achievement of certain tasks and the feasibility of implementing appropriate actions are determined by employees of the governing bodies . According to the techno-oriented approach, the end users of services - the communities - are practically excluded from the processes of management and feedback.

The human-centered approach is aimed at the end result - the satisfaction of the needs of the population. In this case, the feedback is carried out directly through the population on the basis of social rather than statistical information. The indicators for this approach are the human development index: longevity, level of education, income per capita, degree of satisfaction with various services, the state of security, the environment, etc.

The combination of these approaches in the field of state and municipal property has its advantages and disadvantages. The first approach allows the authorities state power And local government to form tasks independently of the community, these tasks turn out to be economically more promising and large-scale. Although this approach is possible environmental and social losses. In the second approach, the attention of local government officials is directed to solving current social problems that are close to society, but not so promising from an economic point of view, and therefore the likelihood of applying innovations in this approach is quite low.

In foreign and domestic practice of managing a complex of enterprises and organizations of state and municipal ownership, techno-oriented approaches have become widespread. But through the elimination of the community from the management of the organization own life, from participation in decision-making, from control over the activities of state and local authorities, the ground for committing corrupt acts is created and there is a feeling of inefficiency in applying this approach to managing the property complex of enterprises and organizations of state and municipal ownership 1 . The way out of this situation is seen in building transparency and openness in the process of managing the property complex of enterprises and organizations of state and municipal ownership, which can be achieved through the use of information and communication technologies in management.

Given these shortcomings of the techno-oriented approach to management, democratically developed countries are trying to apply human-oriented approaches next to it. They provide for such social technologies for attracting citizens as referendums and advisory polls, public hearings and discussions, local initiatives as forms of public consultations, strategic planning development of society with the participation of representatives of relevant communities, etc. Thus, techno- and human-oriented approaches complement each other. However, for informed management decisions, indicators of a human-centred approach must be transformed into technical indicators of action plans of management structures. One of the main indicators of the human-centered approach and its evaluation is the human development index, which is closely related to the implementation of management on the principles of sustainable development, the meaning of which lies in a comprehensively balanced development.

Management of property complexes of enterprises and organizations with state and municipal ownership is carried out in the Russian Federation in order to ensure sustainable development of both the state as a whole and the municipality in particular, in order to ensure controlled development. Consequently, the main element of such development is the managerial activity of public institutions.

The concept of "sustainable development" marks the balanced functioning of three components: nature, society and economy. The environmental aspect of sustainable development consists in directing the efforts of society towards the conservation and rational use of natural resources, regulating the activities of economic entities from the position of minimizing the negative impact of their activities on environment. The economic aspect lies in self-development based on highly efficient, resource-saving, environmentally friendly, economical technologies. Social - in creating conditions for the individual, for its development and self-education. The social component of sustainable development is directly related to the human development index. Human development involves, on the one hand, the formation of human capabilities (health improvement, acquisition of knowledge and professional skills), and on the other hand, the use of these opportunities for leisure, work, cultural, social, political activities.

Thus, at the present stage, attention should be focused on the introduction of socially safe for the territorial community technologies for managing the property complex of enterprises and organizations of state and municipal ownership, focused on the person and his needs. Such technologies can be based on social-functional and diversified approaches.

The model for improving the management system for the property complex of enterprises and organizations of state and municipal ownership, based on the use of the proposed social-functional and diversified approaches, is shown in fig. 5.1.

Rice. 5.1.

As practice shows, the social-functional approach, conditioned by the awareness of the very nature of communal property, is traditional in the management of state and municipal property, although even today it needs to be improved and brought into line with the requirements of the current stage of development of local self-government in Russia and economic trends. Improving the application of the socio-functional approach is:

- in attracting society to self-government (by forming a public infrastructure and directly influencing the organization of the provision of vital services);
- improving the functioning of municipal unitary enterprises;
- establishment of inter-municipal organizational and economic relations for the management of state and municipal facilities, development and implementation of joint projects of territorial communities on the basis of state and municipal property.

The involvement of the population of the municipality in the process of managing objects of the property complex of enterprises and organizations of state and municipal ownership contributes to the development of a corporate interest among the population in the management of such objects. As shows world practice, this brings not only social results, but also purely economic ones (the development of various forms of self-organization to provide services and, accordingly, more effective organization their provision, transparent reasonable tariffs, quality control of services, "economical" attitude to the object, and, consequently, to state and municipal property). In Russia, at the current stage, such a process may be hampered by the unwillingness of the population of municipalities to apply self-governing mechanisms for managing a part of state and municipal property, which is directly related to the real ability of society to self-government as a whole.

Case Study

The European Charter of Local Self-Government (1985) is not limited to declaring the right of local authorities to independently make decisions on issues of local importance, but focuses on their real ability to do so. In Russia, “right” is constitutionally enshrined and mostly regulated by law, but the level of “real ability” remains low. The discrepancy between the material and financial autonomy and economic self-sufficiency of local self-government, both with the assigned powers and with international traditions and acts, gives reason to believe that the competence of the population of the municipality in managing as a subject economic relations compared to other countries is limited.

Effective management of the property complex of enterprises and organizations of state and municipal ownership, which is the basis of the state / municipal sector of the economy, without taking into account interaction with the population of the state and (or) municipality, is impossible. Essential for the real ability to independently manage local affairs is also the availability of sufficient financial, property, personnel, organizational, information resources and so on. This approach is extremely important, since it allows us to find out in which cases the institution of local self-government actually functions, and in which cases it remains only declared, and its formal legal model is not put into practice.

Self-governing mechanisms the property complex of organizations and enterprises of the state/municipal form of ownership includes:

- the possibility of creating organizations with special functions supervision (management) of social facilities, conducting social expertise of various projects of the state or local level;
- social initiatives and innovations;
- monitoring the quality of services and their compliance with regulatory requirements;
- creation/maximum distribution of bodies of self-organization of the population and providing them with separate functions for managing and ensuring the availability of state/municipal services.

Problem analysis

Today, the public sector of the economy and the sphere of ensuring the vital activity of the population of the state as a whole or the municipality in particular are gradually being mastered by private structures in the framework of cooperation with the authorities on a partnership basis. Cooperation between the private and public/municipal sectors and the provision of quality services to the population is most appropriate in such areas of life support for the population as water supply, sanitation and waste disposal, public energy, transport, healthcare and education, i.e. in sectors traditionally classified as public services.

The essence of public-private partnership comes down to the transfer by a public partner (at the local level - a local government body) to a private partner of certain functions for managing state or municipal property objects in a certain area of providing the life of the municipality on clearly established conditions based on the effective distribution of resources, benefits , responsibility and risk.

Involvement of a private partner in the management of objects of the property complex of the state or municipal form of ownership contributes to the use of market and economic mechanisms.

It is worth noting the following competitive advantages:

- low price units of products (services) while ensuring its quality; entrepreneurial skills and the ability to economically justify the price-quality ratio;
- the ability to promote your product on the market and pursue a policy of partnerships with the consumer;
- Improved business efficiency based on flexible response to fluctuations in demand;
- experienced management and access to new technologies, which was limited under the state monopoly of public services;
- the possibility of capital movement and access to credit resources.

Thus, we have reason to assert that at the present stage it is necessary to focus on improving the management system of the property complex of enterprises and organizations of state and municipal ownership by determining socially safe management technologies focused on the person and his needs. Possible option achieving this is the proposed rational combination of social and functional and diversified approaches.

The first is an objective necessity in relation to the institution of state and municipal property as a whole, ensures the actual performance of the main functions government controlled and local government. The second one creates opportunities to use the advantages of market mechanisms in the state and municipal sector.

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