Anti-crisis management and regulation study guide. Anti-crisis management - Baldin K
Year of issue : 2005
Genre : economics, management
Publisher:"Dashkov and K"
Format : PDF
Quality : Scanned pages
Number of pages: 316
Description :Crisis management has become one of the most "popular" terms in Russian business life. However, its content is vague. The literature does not record signs of differences between anti-crisis and conventional management. Attention, as a rule, is focused not on the "treatment" of the crisis, but on measures to prevent it and the mechanism of bankruptcy. Since all management theory and practice is aimed at achieving this goal, the specific content of anti-crisis management is not clear. It seems that the only justification for the existence of this term is government regulations that created the institution of crisis managers: crisis management is what crisis managers do. Anti-crisis management can and should find its "niche" in management theory and practice. It is only necessary to correctly determine its difference from control in the normal mode. The way to this lies through the clarification of the concept of "enterprise crisis".
Objectively, a crisis is characterized by a multitude of interrelated situations that increase the complexity and risk of management. At the same time, it is possible to delay the crisis and prevent it, stabilize the crisis, develop one into another, exit from the crisis, etc. Typical signs of a critical state of enterprises: profitability is declining; repayment of interest and return of previously taken loans (the company falls into the "credit trap"), there are more and more "overlays", disruptions in deliveries to customers, management can hardly assess the objective state of the company, uncontrollability arises and any adverse incident can create a real threat of bankruptcy.
The answer to the question "what to do?" in general terms is well known: to attract personnel capable of working effectively in a transitional economy, to use Foreign experience work in market conditions, invite professional consultants, etc., and solve the whole tangle of problems of the enterprise in a complex, starting with improving the management system.
Chapter 1. GENERAL CHARACTERISTICS OF CRISIS PHENOMENA IN THE ECONOMY
1.1. Causes of economic crises
1.2. Classification of economic crises
1.3. State regulation of crisis situations in the economy
1.4. Financial and economic crises at the enterprise
Chapter 2 LEGAL ASPECTS OF BANKRUPTCY OF AN ENTERPRISE
2.1. Legal regulation institution of insolvency (bankruptcy)
2.2. Observation
2.3. financial recovery
2.4. External management
2.5. Bankruptcy proceedings
2.6. settlement agreement
2.7. Other procedures for bankruptcy of an enterprise
Chapter 3 FINANCIAL AND ECONOMIC ANALYSIS OF AN ENTERPRISE IN THE STAGE OF CRISIS
3.1. Main financial indicators insolvent enterprise
3.2. Analysis of the financial condition of the enterprise according to the methodology of the Federal Financial Reporting Service of the Russian Federation
3.3. Business planning for the financial recovery of an insolvent enterprise
3.4. The role of innovation in the process of forming an enterprise strategy
3.5. The use of innovative potential in the financial recovery of the enterprise
3.6. Evaluation of innovative products according to the criterion "quality-cost"
Eyes 4. THE ROLE OF INVESTMENTS IN ANTI-CRISIS MANAGEMENT OF AN ENTERPRISE
4.1. Investments as the most important factor in the sustainable development of an enterprise
4.2. Integral indicators of investment activity
4.3. Enterprise Investment Management
4.4. Role and place investment projects in crisis management
4.5. Methodology for Forming the Optimal Portfolio of Investments in Real Assets
Chapter 5 METHODOLOGICAL BASES OF ANTI-CRISIS MANAGEMENT OF AN ENTERPRISE
5.1. Methodology for calculating the Altman coefficient (Z-score)
5.2. Forecasting bankruptcy using the rating method G, V. Savitskaya
5.3. Diagnosis of the financial condition of the enterprise
- 5.3.1. Analysis and assessment of the property status of the enterprise
- 5.3.2. Analysis and assessment of the liquidity and solvency of the enterprise
- 5.3.3. Grade financial stability enterprises
- 5.4.1. Improving the system for diagnosing the bankruptcy of an enterprise
- 5.4.2. Crisis forecasting using quantitative methods
- 5.4.3. Mechanisms for stabilizing an enterprise in the event of a threat of bankruptcy
6.1. Necessity and trends of anti-crisis management
6.2. The content of crisis management
- 6.2.1. Crisis Diagnostics
- 6.2.2. Planning in crisis management
6.4. The main directions of changes in anti-crisis management
6.5. Measures to overcome the crisis state of the enterprise
6.6. Personnel in the anti-crisis management system
Olga Nikolaevna Demchuk, Tatyana Alekseevna Efremova
Crisis management: tutorial
Foreword
The importance and necessity of anti-crisis management in Russia emerged as a result of the transitivity of its economy. There was not a single country and not a single organization in the world that was not affected by crisis phenomena, often leading enterprises to bankruptcy. Therefore, before the authorities state power and the management of organizations faces the task of preventing crisis phenomena and ensuring the sustainable position of enterprises, because the bankruptcy of some organizations often causes a deterioration in the solvency of many others, giving rise to a domino effect. Solving the problems of preventing crisis phenomena or mitigating their impact on the performance of organizations is possible with the help of a system of anti-crisis measures.
In this regard, the problem of anti-crisis management for Russia, referred to abroad as "crisis management", is relevant. The main goal of anti-crisis management should be to ensure the competitiveness of the organization for a long period, which will allow to receive enough funds to maintain reliable financial stability, pay obligations and further development.
The concept of "anti-crisis management" also includes the management of an organization in a general economic crisis countries, and management of the organization in the conditions of its financial insolvency, and management related to the activities of arbitration managers in the framework of judicial procedures for the bankruptcy of the organization. Officially, an organization is bankrupt when it becomes insolvent, so managing the liquidity level of an enterprise is the key task of a crisis manager. At the same time, timely diagnostics of the financial condition of the organization is necessary in order to prevent bankruptcy, and not only the use of anti-crisis management, when the prospects for bankruptcy of the organization become real and it must be brought out of the state of crisis.
Therefore, anti-crisis management should be based on management based on constant monitoring of the organization's activities in order to timely diagnose the reasons for the deterioration of the financial condition and determine ways to restore it, ensure the existing profitability of activities, as well as economic growth and development of the organization. To do this, any organization must have a crisis management manager, whose main function is to ensure its vital activity, eliminate external influence and internal "hindrances", make non-traditional management decisions.
Chapter 1. Anti-crisis management at the macro level of the economy
1.1. Crisis phenomena in the economy
1.1.1. The concept and essence of crises
Greek word a crisis means decision. Subsequently, the concept of crisis was expanded and applied to any abrupt transition, to all changes perceived as a discontinuity.
John M. Keynes: there is another one in the business cycle characteristic, which our theory must explain, namely the phenomenon of a crisis, i.e., a sudden and sharp, as a rule, change from an upward trend to a downward trend, while in the reverse process such a sharp turn often does not occur. The authors of the popular textbook of the 70-80s. "Economics" S. Fischer, R. Dornbusch and R. Schmalenzi, proceeding from the fact that the crisis is an integral part of the economic cycle, give the following definition: when imbalances of various nature occur in the economy, monetary and fiscal policy changes, new products appear or new methods of production, people's consumer preferences or preferences for choosing a job change, prices for oil and other raw materials change, etc., aggregate demand curves shift, and output and prices change in parallel with these shifts, i.e., there is imbalance of supply and demand. The successors of the work of S. Fisher and his group, the modern popularizers of "Economics" K. McConnell and S. Brew, confine themselves to such a definition of an economy with declining business activity: an unfavorable situation of economic stagnation occurs when gross investment is less than depreciation, i.e. when The economy consumes more capital in a year than it produces. Under these conditions, net investment will have a minus sign, and deinvestment will occur in the economy, i.e., a reduction in investment. As a result, incentives to replace depreciated capital, and even more so to create additional capital, are either very small or practically absent. Depreciation begins to exceed gross investment, which leads to the fact that by the end of the year the amount of capital becomes less than it was at the beginning of the year.
The team of authors of the book "Anti-Crisis Management" edited by E.M. Korotkova defines a crisis so: this is an extreme aggravation of contradictions in the socio-economic system, threatening its viability in the environment or the growing danger of bankruptcy, liquidation of the organization, a turning point, mismatch of the financial and other systems.
The socio-economic system in any form, be it a state or an organization, has two tendencies of its existence: functioning and development. Functioning is the preservation of oneself as a whole in its original form, achieving the goal based on the use and transformation of resources from external environment, life support. Development- a constant transformation that strengthens life in a changing internal and external environment. Development characterizes changes in the organization, means of labor and in workers. The criterion for these changes is the emergence of a new quality that strengthens the stability and harmony of the functioning of social economic system. The facts of development are the nature of labor productivity and its increase, increased motivation of activity, the emergence of new technologies.
Functioning and development are closely interconnected, reflect the unity of the main trends of the socio-economic system, which can be seen in its characteristics and indicators. The relationship between functioning and development has a dialectical character, which reflects the possibility and regularity of the onset and resolution of crises. Functioning hinders development and at the same time is its nutrient medium, development destroys many processes of functioning, but creates conditions for its implementation. Thus, a cyclic development trend arises, which reflects the periodic onset of crises.
Crisis functions. Crises are progressive, for all their pain. The crisis performs three most important functions in the dynamics of the movement of systems:
- a sharp weakening and elimination of obsolete elements of the dominant, but already exhausted, system;
– clearing the way for the approval of initially weak elements new system, future cycle;
– strength test and inheritance of those elements of the system that accumulate and pass into the future.
crisis dynamics. The crisis is going through several stages in its dynamics:
- a latent, hidden period, when its prerequisites are maturing, but not yet breaking out;
- a period of collapse, a rapid aggravation of all contradictions, a sharp deterioration in all indicators of dynamics. During this period, the elements of the next system, representing the future, are gaining strength, openly appearing and fighting;
- a period of crisis mitigation, creation of prerequisites for overcoming it, transition to the phase of depression, providing a temporary balance between the system that has lost its former strength and the new system that has established itself and has shown its strength.
1.1.2. Classification (typology) of crises
Crises are not the same not only in their causes and consequences, but also in their very essence. branched classification of crises associated with the differentiation of means and methods of managing them. Crises can be classified in several ways, as shown in Fig. one.
Rice. 1. Branched classification of crises
1) According to the structure of relations in the socio-economic system, according to the differentiation of the problems of its development, the following groups are distinguished:
– economic crises reflect acute contradictions in the country's economy or the economic condition of an individual organization. These are crises of production and sale of goods, relations between economic agents, crises of non-payments, loss of competitive advantages, bankruptcy, etc. In the group of economic crises, one can single out financial crises are crises money terms economic processes;
Crisis management - Textbook - Korotkova E.M. - 2003
The modern concept is outlined crisis management organization operating under market economy from the standpoint of a fundamental approach to understanding anti-crisis management. At the same time, the needs of the practical activity of a modern manager are not overlooked. The textbook is fundamentally different from similar publications in that it considers the sources, causes and manifestation of crises in all the variety of interrelated trends in the development of the organization. Some problems of anti-crisis management are considered here for the first time. For example, state regulation of crisis situations, crises in the system government controlled, the role of trade unions in anti-crisis management, etc. The textbook can be successfully used by students in the preparation of the specialty "Anti-crisis management", as well as other specialties of the direction "Management". It will be useful to graduate students, lecturers and practitioners-managers working in the difficult conditions of the economic crisis in our country.
UDC 338.24(075.8)
BBK 65.290-2ya73
ISBN 5-16-000156-5
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Introduction
Part one. CRISES IN TRENDS MACRO DEVELOPMENT AND MICRO DEVELOPMENT
Chapter 1. CRISES IN THE SOCIO-ECONOMIC DEVELOPMENT
1.1. The concept of a crisis in socio-economic development and the causes of its occurrence
1.2. Typology of crises
1.3. Signs of a Crisis: Recognizing and Overcoming
1.4. The human factor of anti-crisis management
Chapter 2 TRENDS IN THE ORIGIN AND RESOLUTION OF ECONOMIC
CRISES
2.1. The essence and patterns of economic crises
2.2. Causes of economic crises
2.3. Phases of the cycle and their manifestation
2.4. Types of economic crises and their dynamics
Chapter 3 STATE REGULATION OF CRISIS SITUATIONS
3.1. Analytical basis state regulation crisis situations
3.2. The role of the state in anti-crisis management
3.3. Types of state regulation of crisis situations
Chapter 4 CRISES IN THE SYSTEM OF PUBLIC ADMINISTRATION
4.1. The mechanism of state power and crises of the management system
4.2. Causes and consequences of public administration crises
4.3. Systemic crisis of public administration
4.4. Overcoming public administration crises
4.5. Reforms as a means of anti-crisis management
Chapter 5 CRISES IN ORGANIZATION DEVELOPMENT
5.1. General and specific, external and internal factors risky development of the organization
5.2. The occurrence of crises in the organization
5.3. Trends in the cyclical development of the organization
5.4. Danger and probability of crises in the tendencies of the cyclical development of the organization
Part two. POSSIBILITY, NEED AND CONTENT OF ANTI-CRISIS MANAGEMENT
Chapter 6 MAIN FEATURES OF ANTI-CRISIS MANAGEMENT
6.1. Managed and unmanaged processes of anti-crisis development
6.2. Possibility, necessity and problems of anti-crisis management
6.3. Signs and features of anti-crisis management
6.4. Efficiency of anti-crisis management
Chapter 7 DIAGNOSTICS OF CRISES IN MANAGEMENT PROCESSES
7.1. Basic diagnostic parameters
7.2. Stages of diagnosing a crisis
7.3. Methods for diagnosing a crisis
7.4. Information in diagnostics
7.5. Diagnostics of the bankruptcy of an enterprise
Chapter 8 MARKETING IN ANTI-CRISIS MANAGEMENT
8.1. Goals and functions of marketing in anti-crisis management
8.2. Formation marketing strategies in crisis management and their classification
8.3. The use of marketing tools in crisis management
Chapter 9 STRATEGY AND TACTICS IN ANTI-CRISIS MANAGEMENT
9.1. The Role of Strategy in Crisis Management
9.2. Development of an anti-crisis strategy of the organization
9.3. Implementation of the selected anti-crisis strategy
9.4. Organization of the implementation of the anti-crisis strategy
Chapter 10 BANKRUPTCY AND LIQUIDATION OF ORGANIZATION (ENTERPRISE)
10.1. Signs and procedure for establishing bankruptcy of an enterprise
10.2. The role and activities of the arbitration court
10.Z. Types and procedure for the implementation of reorganization procedures
10.4. Liquidation of bankrupt enterprises
10.5. Reorganization and liquidation of the cooperative
Part three. KEY FACTORS OF CRISIS MANAGEMENT
Chapter 11 RISKS IN CRISIS MANAGEMENT
11.1. Nature and classification of management risks
11.2. Anti-crisis risk management
11.3. Methods for assessing regional investment risk
Chapter 12 INNOVATIONS IN CRISIS MANAGEMENT
12.1. Innovation process as a factor of anti-crisis management
12.2. Innovative potential of the enterprise, its role in anti-crisis management
12.3. State Innovative Strategy for Anti-Crisis Development
12.4. Formation of innovative infrastructures as a condition for overcoming the crisis
12.5. Innovative projects, criteria for their selection
Chapter 13 INVESTMENT POLICY IN ANTI-CRISIS MANAGEMENT
13.1. Characteristics of the state of the investment process as a basis for making investment decisions in anti-crisis management
13.2. Sources of investment financing in conditions of limited financial resources
13.3. Assessment of investment attractiveness of enterprises
13.4. Methods for evaluating investment projects
Chapter 14 TECHNOLOGIES OF ANTI-CRISIS MANAGEMENT
14.1. The concept of crisis management technology
14.2. General technological scheme of the management process in a crisis situation
14.3. Technology for the development of managerial solutions in anti-crisis management
14.4. Crisis control parameters in anti-crisis technology
management
Part four. THE HUMAN FACTOR OF CRISIS MANAGEMENT
Chapter 15 MECHANISMS OF CONFLICTOLOGY IN ANTI-CRISIS MANAGEMENT
15.1. Conflicts in the development of the organization
15.2. Causes of conflicts and their role in crisis management
15.3. Procedural characteristics of the conflict
15.4. Anti-crisis conflict management
Chapter 16 ANTI-CRISIS PERSONNEL MANAGEMENT OF THE ORGANIZATION
16.1. Anti-crisis characteristics of personnel management
16.2. Anti-crisis personnel management system
16.3. Anti-crisis policy in personnel management
16.4. Principles of anti-crisis personnel management
Chapter 17 CRISIS MANAGEMENT MANAGER
17.1. Appointment and area of activity of a manager in anti-crisis management
17.2. Crisis management manager model
17.3. The role structure of the manager's activity in anti-crisis management
Part five. TRADE UNIONS AND FOREIGN EXPERIENCE OF ANTI-CRISIS MANAGEMENT
Chapter 18 THE ROLE OF TRADE UNIONS IN ANTI-CRISIS MANAGEMENT
18.1. The goals and principles of the trade union movement and its role in the anti-crisis
management
18.2. Social partnership in crisis management
18.3. Regulation of social and labor relations in the processes of anti-crisis management
18.4. Social conflicts and negotiating with trade unions
18.5. The main directions of action of trade unions in a crisis
Chapter 19 EXPERIENCE OF ANTI-CRISIS MANAGEMENT IN COUNTRIES WITH DEVELOPED MARKET ECONOMIES
19.1. "New Deal" F.D. Roosevelt - a program to bring the American economy out of the crisis
19.2. Anti-crisis orientation of L. Erhard's reforms
19.3. Activities of Lee Iacocca in the largest American corporation Chrysler
19.4. Anti-crisis aspects of public administration in countries with developed market economies
Conclusion
Glossary
Applications
Theoretical material for the course
Crisis management
1. Causes of crises and their role in the socio-economic development of society
1.1 Causes and typology of crises
Crisis is a period of acute difficulty, exacerbation of contradictions in the process of socio-economic development of society.
The causes of the crisis can be: 1) objective, related to the outdated material and technical base and the need to restructure the economy; 2) subjective, caused by errors in management; 3) natural, manifested as a result of floods, earthquakes, climatic anomalies.
The causes of the crisis can also be divided into external and internal. External ones are related to the trends in the development of the world economy, the political situation in the country, the presence of competition, and internal causes - with a risky economic strategy firms, shortcomings in the organization of production, errors in management, internal conflicts, illiterate investment policy.
As the consequences of the crisis, one can imagine the improvement of the situation, the destruction of the conflict process or the company, as well as the emergence of a new crisis. The consequences of a crisis can lead to abrupt changes or a soft, lasting and consistent exit. And post-crisis changes in the development of the company can be long-term and short-term, qualitative and quantitative, reversible and irreversible.
Since crises differ in causes, consequences and their essence, it is necessary to classify them, which will allow developing a mechanism for managing them. By the scale of manifestation, one can single out general crises, covering the entire socio-economic system, as well as local ones, affecting only part of it. According to the problem they are divided into macro-crises, which have a large scale and volume of problems, and micro-crises, covering only a single problem.
According to the specifics of manifestation, the following crises are distinguished.
1. Economic, characterizing the acute aggravation of the financial condition of the company or society as a whole.
2. Social, exacerbating the contradictions of various social groups: workers and employers, personnel and managers, specialists of various professions. Within the framework of the social crisis, a political crisis is singled out, which characterizes the crisis of power, the political structure of society.
3. Organizational, manifested as a crisis of separation and integration of activities, distribution of functions, separation of branches or subsidiaries.
4. Psychological, characterized by the instability of the socio-psychological climate of a society or an individual team. It manifests itself in the form of dissatisfaction with work, legal security and social status, a sense of dissatisfaction in the future.
5. Technological, exacerbating the contradictions between the trends, opportunities and consequences of scientific and technological progress (for example, the use of atomic energy). This may be a crisis of technological incompatibility of products or a crisis of rejection of new technological solutions with a clear need for new technologies.
6. Natural, caused by violations of the natural conditions of human activity (floods, earthquakes). Its variety is the ecological crisis that occurs when the natural conditions caused by human activity. It's pollution environment, neglect of the requirements of the laws of natural balance, the emergence of dangerous technologies, the depletion of resources.
According to the nature of manifestation, crises can be classified according to the following criteria:
1.Predictable and unexpected. The first act as a stage of development, they can be predicted and are caused by objective reasons - the need for restructuring production, changing the structure of consumer interests under the influence of scientific and technological progress. Unexpected crises are often the result or blunders in management, or any natural phenomena, or economic dependence. Within the framework of predictable crises, a cyclical crisis is singled out, which arises periodically and has known phases of its onset and course.
2. Explicit and hidden. The former are noticeable and easily detected. The latter act imperceptibly and are therefore the most dangerous.
3.Deep and light. Deep, acute crises often lead to the destruction of various structures of the socio-economic system. Light, mild crises are more consistent, painless, and more manageable.
4. Protracted and short-term. Protracted crises are painful and difficult. They are often the result of inability to manage crisis situations, misunderstanding of the nature and nature of the crisis, its causes and possible consequences.
1.2 Trends in the emergence and resolution of economic crises
The root cause of economic crises is the gap between the production and consumption of goods. Within the subsistence economy, there was a direct relationship between production and consumption, so there were no conditions for economic crises. This possibility arose and expanded with the development of commodity production and circulation. Within the framework of simple commodity production, the likelihood of crises could not turn into a necessity, since goods were sold on local markets and difficulties with their sale were local in nature and could not disrupt the process of sale throughout society. After the market became a spontaneous regulator of commodity-money relations, the gap between production and consumption intensified, and economic crises became an objective pattern. The essence of the economic crisis is manifested in the overproduction of goods in relation to effective demand, in the disruption of the process of capital reproduction, in mass bankruptcies of firms, rising unemployment and other socio-economic shocks.
Economists interpret the causes of economic cycles and crises in different ways. Some of them are associated with scientific and technological progress, and the duration of the cycle - with the period during which the fixed capital becomes morally obsolete. Others believe that crises are due to the lack of correct proportions between industries, spontaneous actions of entrepreneurs. Still others see the nature of economic crises in the excessive investment of business, including by the state.
The economic cycle consists of 4 phases:
1. Crisis (recession), as a result of which there is a radical reduction in production volumes and business activity, falling prices, overstocking the market, rising unemployment and a sharp increase in the number of bankruptcies. At the same time, there are differences in the degree of negative impact of economic crises on certain areas of business. The decline in production in heavy industry is, as a rule, much greater than in light industry and Food Industry where goods are formed daily demand. If in highly monopolized business areas during a crisis, prices for manufactured products decrease slightly with a sharp reduction in production volumes, then in industries with a low concentration of capital there is a significant drop in prices with a relatively small decrease in sales volumes. Thus, monopoly and oligopolistic enterprises, relying on their economic power, are able to survive the crisis in a milder regime and with much less losses.
2. Depression (stagnation), which represents a phase (from six months to three years) of the adaptation of economic life to new conditions and needs, the phase of finding a new balance. It is characterized by uncertainty and erratic actions of entrepreneurs, reducing their risk in investments.
3. Revitalization, which represents the recovery phase. It is accompanied by the resumption of capital investments in business, growth in prices and production volumes, employment of the population and interest rates on loans. At the same time, the greatest growth is noted in the sectors of the economy that form the means of production. The recovery of the economy is associated with the emergence of new firms and ends with the achievement of the pre-crisis level in terms of macroeconomic indicators.
4. Rise, in which the acceleration of economic development is manifested in the formation of a mass of new goods and new firms, a steady increase in investment, stock prices and lending rates, price levels and wages. And at the same time, the tension of bank balance sheets is growing, commodity stocks are increasing. The upsurge, which brings the economy to a new level in its progressive development, prepares the basis for a new, periodic crisis.
The initial symptom of the new crisis is a reduction in consumer demand, in particular, caused by the replacement of worn-out equipment (previous purchases of raw materials, materials, spare parts decrease), an increase in credit interest and the specific content of taxes, a violation of the law of monetary circulation, and anti-entrepreneurial political decisions. All this can break the existing market balance and cause another economic crisis.
As the nature of economic crises was studied, there was a convergence of scientific views in relation to the cyclical nature of the development of the economy. Firstly, cyclicity and its most destructive phase - the economic crisis is recognized not so much as "evil", but as a kind of form of progressive development of the market economy. Moreover, cyclicality is carried out not in a circle, but in a spiral, which is recognized as a form of progressive development of society. Secondly, scientists and managers have realized the possibility and necessity of research effective methods and smoothing agents negative consequences economic crises and cyclicality in general.
Economic crises are differentiated into periodic ones, which repeat with a certain pattern give rise to a new cycle, as well as irregular ones, including intermediate, partial, sectoral and structural ones.
The intermediate crisis does not give rise to a new cycle, but interrupts certain time during the recovery or recovery phase. A partial crisis, unlike an intermediate one, does not cover the entire economy, but a specific area of activity (for example, a banking crisis). The sectoral crisis covers one of the sectors of the economy, either due to the prevailing disproportion in its development, or in connection with its structural restructuring, or as a result of overproduction of products (for example, agricultural). Structural crisis caused by violation of proportional development social production(energy, raw materials, food).
2.1 Managed and unmanaged anti-crisis development processes
All processes occurring in the company are divided into managed and unmanaged. Managed processes are amenable to change in a certain direction with a conscious impact on them. Uncontrolled processes cannot be changed for one reason or another, to influence their direction and nature of manifestation.
Inattention to those processes that can be managed can contribute to a crisis situation. A crisis can also arise when managers of a firm try to manage unmanaged processes, when, in the absence of an anti-crisis management mechanism, attempts are made to implement it. In addition, it is accompanied by a waste of company resources.
Anti-crisis development is a controlled process of preventing or overcoming a crisis that meets the goals of the company and corresponds to the objective trends of its development.
The process of development of the company is accompanied by the increasing complexity of the organization of production and management in it. The expansion of the range and functional purpose of goods, caused by the improvement of the technology of their production, leads to the complication of economic relations and the development of human needs. In this situation, anti-crisis management in its development should outpace the development of production. This will require the reconstruction of management, will lead to its complication in functional, organizational, motivational, informational terms, will require the professionalization of management.
2.2 The need for crisis management
Anti-crisis management is the activity of managers aimed at anticipating the danger of a crisis, analyzing its symptoms, taking measures to reduce the negative consequences of the crisis and using its consequences for subsequent development.
The need for anti-crisis management is related to the problems of the development of society. For example, the emergence of crisis situations in the environment that are harmful to human health makes it necessary to look for and find new means of anti-crisis management focused on improving the technology of production processes. Yes, in nuclear power anti-crisis management is expressed in the need to improve the professionalism of technical personnel, strengthen discipline, search for new technologies.
All problems of anti-crisis management can be differentiated into 4 groups:
1. Problems of recognition of pre-crisis situations. It is desirable for the firm to notice the onset of the crisis in a timely manner, to detect its first signs, to realize its nature in order to build and put into action the anti-crisis management mechanism in time.
2. Methodological problems of the life of the organization. In the process of their solution, the mission and goal of management are formed, ways, means and methods of management in a crisis situation are determined. This group primarily includes economic problems related to the search for additional resources and sources of financing in the diversification of production.
3. Problems of anti-crisis management technology. They include problems of predicting crises and options for the company's behavior in a crisis situation, problems of searching necessary information and development of management decisions.
4. Problems of personnel selection, which always accompany crises.
2.3 Signs and features of anti-crisis management
The main provisions of anti-crisis management can be summarized as follows: 1) crises can be foreseen, expected and caused, and therefore, it is necessary to prepare for them; 2) anti-crisis management requires special approaches, special skills and knowledge; 3) crises can be mitigated, postponed, anticipated; 4) manageability of crisis processes allows minimizing their consequences.
The anti-crisis management system should have the following properties: 1) flexibility and activity, which are most often characteristic of a matrix organizational management system; 2) motivation of enthusiasm, patience, confidence; 3) diversification of management, that is, the ability to modernize it in difficult situations; 4) reducing centralism to ensure timely response to emerging problems; 5) strengthening of integration processes, allowing to concentrate efforts and more effectively use the potential of the company.
Anti-crisis management functions are activities that reflect the subject of management and determine its result. They give an answer to the question: what should be done to manage successfully in anticipation, process and consequences of the crisis. There are 6 functions of anti-crisis management: 1) pre-crisis management; 2) management in a crisis; 3) managing the processes of overcoming the crisis; 4) stabilization of unstable situations; 5) minimization of losses and missed opportunities; 6) timely decision making.
For anti-crisis management, prospects, the ability to choose and build a rational development strategy are of particular importance. The following main strategies of anti-crisis management are distinguished: 1) crisis prevention, preparation for its occurrence; 2) waiting for the maturity of the crisis to successfully solve the problems of overcoming it; 3) countering crisis phenomena, slowing down its processes; 4) stabilization of situations through the use of reserves, additional resources; 5) calculated risk; 6) consistent way out of the crisis; 7) foresight and creation of conditions for eliminating the consequences of the crisis.
The choice of this or that strategy is determined by the nature and depth of the crisis.
2.4 Effectiveness of crisis management
The development of anti-crisis management should be accompanied by an increase in its effectiveness.
The effectiveness of anti-crisis management is characterized by the degree of achievement of the goals of mitigation, localization or positive use of the crisis in comparison with the resources spent on it.
Factors that determine the effectiveness of anti-crisis management:
1. Professionalism and the art of anti-crisis management. Of particular importance are the efficiency and flexibility of management, which are manifested in quick and decisive actions, prompt measures, adjustments of the management system depending on emerging situations, and adaptation to crisis conditions. Therefore, for anti-crisis management, it is especially important to conduct psychological testing of managers, to select such individuals who are able to sensitively respond to the approach of a crisis and manage in extreme situations.
2.Strategy and quality anti-crisis programs. When developing management decisions, attention should be paid to such qualitative parameters as the completeness of the reflection of the problem, specificity, timeliness, and organizational significance.
3. Scientific analysis of the situation, forecasting trends. First of all, this includes a crisis monitoring system, which is a specially organized action to determine the likelihood and reality of a crisis and is necessary for its timely detection and recognition.
4.Corporatism of the personnel, that is, understanding and acceptance by all employees of the goals of the organization, readiness to work selflessly to achieve them. This is special kind integration of all business, socio-psychological and organizational relations.
2.5 Diagnosis of crises in management processes
Diagnostics is a set of methodological procedures for determining the state of economic processes in a particular enterprise, industry or economy as a whole. The purpose of diagnostics is to give a conclusion about the state of the research object both at the time of the analysis and in the future, identifying weak points in it in parallel. Awareness and accounting of diagnostic data will allow the company to develop a correct and competent economic policy, strategy and tactics. The tasks of diagnostics are to determine measures aimed at debugging the work of all the constituent elements of the anti-crisis system and ways to implement them.
Basic requirements for diagnostics:
1) based on primary sources; 2) objectivity; 3) accuracy.
Methods for diagnosing a crisis: 1) analytical, involving research using statistical information, using a comprehensive economic analysis; 2) expert, based on the generalization of assessments and information given by authoritative experts; 3) linear programming - a mathematical technique used to determine the best combination of resources and actions required to achieve an optimal result; 4) dynamic programming - a computational method for solving control problems of a certain structure, when the task is presented as a multi-step decision-making process, which includes three stages: a) building a mathematical model, b) solving a control problem, c) analyzing and generalizing the results obtained.
The ability to use various diagnostic methods allows you to obtain a set of data and characteristics regarding the diagnosed object, draw conclusions about its economic and social development. Consider, for example, the characteristics of the development cycle of an economic system. The crisis is characterized by an increase in unemployment, inflation, a reduction in production volumes, and a decrease in the standard of living of the population. Depressions are characterized by a minimum volume of production, the absence of price increases, low level people's lives. Signs of the next phase - revival - are the growth of production volumes, employment of the population and its income. Finally, the last phase - the rise - is associated with the absence of unemployment, full utilization of production capacities, an increase in the level of gross domestic product relative to the beginning of the cycle, and an increase in the standard of living of people.
2.6 Strategy and tactics in crisis management
In anti-crisis management, the management strategy is of decisive importance. At the same time, in the strategy of anti-crisis management, the main attention is paid to finding ways out of the economic crisis, which are directly related to the elimination of the causes that contribute to its occurrence.
The development of an anti-crisis management strategy includes 4 stages. At the first stage, a timely, comprehensive and accurate diagnosis of the state of the company is carried out. First of all, it is necessary to study the external environment of the enterprise, which involves: 1) analysis of the macro environment, taking into account the political, economic, social and technological environment; 2) analysis of the competitive environment in its five main components: buyers, suppliers, existing competitors, potential competitors, substitute products.
The obtained information about the external environment should be systematized and, on this basis, used in modeling possible situations by creating scenarios. The latter will allow the firm to highlight the most important factors external environment, put them under direct control in order to eliminate the existing danger or realize the opportunity that has arisen. A scenario is a description of trends that may appear in a particular area of the economy in the future.
Along with the analysis of the external environment, the company must determine its real capacity. Analyzing the strategy of the company, managers should focus on 5 points: 1) the effectiveness of the current strategy, which allows you to identify the place of the company among competitors, the size of the market and its segments that enterprises are oriented to, the effectiveness of production, financial, marketing policies; 2) strong and weak sides, opportunities and threats for the firm; 3) competitiveness of products; 4) assessment of the strength of the competitive position of the enterprise; 5) identifying the causes contributing to the crisis in the enterprise.
The second stage of the strategic anti-crisis planning is the adjustment of the mission and system of goals of the enterprise. A well-defined mission statement that is understandable and trustworthy can be a powerful incentive to change strategy. It includes the following: 1) the proclamation of beliefs and values; 2) the types of products or services that the enterprise will sell; 3) the markets in which the firm will operate. At the same time, ways to enter the market, the technologies used by the company, the policy of development and financing of the enterprise are being worked out.
If the mission is a vision of what the enterprise should be like in the future, then the goal system is desired results corresponding to the company's development strategy. Goals are the starting point of the systems of strategic planning, motivation and control used in the enterprise. Long-term goals allow managers to evaluate the impact of current decisions on long-term performance. Short-term goals determine the speed of development of the company, the level of performance of its activities and the results to be achieved in the near future.
At the third stage of the anti-crisis strategy, tactical measures are formed to overcome the economic crisis, which can be as follows: reducing production costs, divisions and personnel of the company, reducing production and sales, intensifying marketing research, increasing product prices, identifying and using internal reserves, modernizing , obtaining loans, strengthening discipline.
The last stage of the anti-crisis strategic management is the evaluation and control of the implementation of the strategy. It is aimed at identifying the extent to which the implementation of the strategy leads to the achievement of the goals of the enterprise.
3. Bankruptcy and liquidation of the enterprise
3.1Diagnosis of bankruptcy
According to federal law on insolvency (bankruptcy) dated January 8, 1998, bankruptcy is the inability of the debtor to fully satisfy the claims of creditors for monetary obligations and fulfill the obligation to make mandatory payments recognized by the arbitration court or declared by the debtor.
A sign of bankruptcy is the inability of the company to satisfy the claims of creditors for monetary obligations within three months from the date of their execution.
In this case, the current payments of the debtor firm are suspended and, on the eve of its bankruptcy, it can apply to the arbitration court. The firm is considered bankrupt if the fact of its insolvency is recognized by the arbitration court or if it has officially announced its bankruptcy and liquidation, which involves bankruptcy proceedings.
The law does not pursue the goal of mandatory liquidation of the company in the presence of signs of bankruptcy. With the available opportunities to restore the solvency of the enterprise, special reorganization procedures are envisaged, such as the introduction of external management of the debtor's property.
An effective preventive measure to prevent possible bankruptcy is the systematic diagnosis by managers economic condition firms.
An important place in the analysis of the financial position of the enterprise is given to the study of the solvency, liquidity of the company, the formation of profits. The most popular types of profit include: 1) profit from the sale of goods (services), defined as the difference between the proceeds received from the sale of products and its full cost; 2) gross, including profit from sales and depreciation of fixed assets; 3) balance sheet, determined by increasing the profit from the sale of non-operating assets (income) and decreasing by non-operating liabilities (expenses); 4) net, calculated by subtracting taxes from the balance sheet profit.
A firm's solvency is its ability to meet its external obligations using its assets. A firm's liquidity reflects its ability to pay future debts on time, or its ability to turn its assets into cash to pay off a debt.
The indicators of the financial position of the enterprise include: 1. The break-even point (norm) is the minimum size of a batch of products, at which self-sufficiency is achieved, that is, equality between the proceeds of sales and its cost. A further increase in sales leads to a profit.
2. Solvency ratio, determined by the ratio of equity to total liabilities, expressed as a percentage, and measures the financial risk, that is, the probability of bankruptcy.
3. Total liquidity ratio, determined by the ratio working capital money and short-term liabilities.
4. Coverage ratio, determined by the ratio of all current assets and short-term liabilities. It indicates to what extent the short-term debt of the company is covered by its current assets.
3.2 Role and activities of the arbitral tribunal
Bankruptcy cases are considered by the arbitration court at the location of the debtor enterprise, if the claims against the debtor exceed 500 minimum wages.
Depending on the circumstances of the case, the arbitration court: 1) decides to reject the application of the creditor or the debtor, if the latter's actual solvency is revealed and the creditors' claims can be satisfied; 2) suspend the bankruptcy proceedings of the company if it is possible to restore its solvency through reorganization procedures and establish an external administration of the debtor's property; 3) declares the company bankrupt and opens bankruptcy proceedings for its forced liquidation, if the insolvency is confirmed and there is no real possibility of the further functioning of the enterprise.
External management of the debtor's property is carried out by an external manager appointed by the arbitration court in order to restore the solvency of the company and continue its activities. All activities are carried out by the external manager according to the plan approved by the meeting of creditors. For the period of external administration (up to 12 months, but may be extended by an arbitration court up to 18 months), there is a moratorium on satisfaction of creditors' claims against the debtor. The remuneration of labor to an external manager is established by creditors and approved by the arbitration court. External management of the debtor's property ends either with the termination of the insolvency proceedings of the company, if the goal of external management is achieved, or with a decision to declare the debtor bankrupt and open bankruptcy proceedings.
3.3 Rehabilitation of enterprises
crisis management bankruptcy risk
Sanitation is an important reorganization measure of the external management of the debtor's property. It consists in the fact that the debtor company is provided with financial assistance in an amount sufficient to pay off monetary obligations and mandatory payments, as well as restore its solvency. Reorganization of an enterprise can be carried out in three cases: 1) before the initiation of bankruptcy proceedings by creditors, if the company manages to independently obtain external assistance to improve its economic situation; 2) if the decision on rehabilitation is made by the arbitration court at the suggestion of creditors; 3) by decision of the arbitration court on the application of the debtor company about its insolvency, if it simultaneously convincingly and reasonably proposes the conditions for its reorganization.
Depending on the depth of the crisis and the conditions for providing external assistance to the company, two types of rehabilitation are distinguished:
1. Reorganization of the enterprise in order to eliminate its insolvency without changing the status legal entity. Such reorganization provides for the following forms: a) debt repayment state enterprise at the expense of the budget; b) repayment of the company's debt at the expense of a bank loan servicing the debtor after a thorough audit of the latter's activities; c) transfer of the debt to the account of another company that wished to participate in the rehabilitation of the debtor; d) issuance of bonds under the guarantee of a sanator by a bank serving the debtor.
2. Reorganization of the enterprise with a change in the status of a legal entity. This form of reorganization is called the reorganization of the enterprise and involves a system of measures related to the adjustment of its organizational and legal form of activity (merger, acquisition, division, transformation into another form of management, leasing, privatization). Undoubtedly, it is caused by a deeper crisis state firms.
The development of a rehabilitation project involves the study of the financial and economic condition of the debtor and the identification of the reasons that caused it, the formation of the purpose and methods of rehabilitation, the rehabilitation plan with the allocation of priority measures to financial recovery, calculation of project efficiency. At the same time, the basis for choosing one or another method of sanitation is the calculation of their effectiveness, determined by the ratio of the expected results and the costs of sanitation. Maximum term rehabilitation, established by the arbitration court, is 18 months.
3.4 Liquidation of the enterprise
The company is declared bankrupt if the measures in the process of its reorganization did not lead to the expected results. By decision of the arbitration court, a liquidation commission is created, which opens bankruptcy proceedings, appoints a bankruptcy trustee and exercises control over his activities to satisfy creditors' claims.
The process of liquidating a bankrupt includes: 1) valuation of the company's property both at book value and at market value; 2) determination of the liquidation estate (the market value of the property minus the statutory exemption); 3) choose the most effective forms sale of property; 4) satisfaction of creditors' claims in a certain order; 5) drawing up a liquidation balance sheet after satisfying all creditors' claims and submitting it to the arbitration court.
If, as a result of the balance sheet, there is no property left, the arbitration court decides to liquidate the enterprise, and if the property remains after satisfaction of creditors' claims, then the company is considered free from debts and can continue its entrepreneurial activity.
From the moment of opening bankruptcy proceedings, the alienation of the debtor's property and the repayment of his obligations shall not be allowed, except for the cases provided for by law. Purpose of bankruptcy proceedings: 1) proportionate satisfaction of all creditors' claims; 2) declaring the enterprise debt-free; 3) protection of the warring parties from illegal actions against each other.
The bankruptcy trustee, comparing the assets and debts of the debtor, determines the bankruptcy estate and sells the property.
The law protects liens. It is established that payments to creditors to mortgagees are not suspended upon the opening of bankruptcy proceedings; property that is the subject of pledge is not included in the bankruptcy estate; obligations secured by a pledge are repaid out of competition from the property of the debtor. The bankruptcy estate out of turn covers the costs associated with the bankruptcy proceedings and the continuation of the functioning of the debtor company.
In order to satisfy claims against a bankrupt, the following priority has been established: 1) reimbursement of expenses of an arbitration court, liquidation commission, bankruptcy proceedings, creditors' claims secured by a pledge; 2) obligations to the employees of the company; 3) repayment of debts on taxes and payments to the budget, insurance and pension funds; 4) claims of creditors not secured by a pledge.
Claims of creditors not satisfied due to insufficiency of the bankruptcy estate shall be considered paid off. Claims that are not recognized by the bankruptcy trustees are also considered extinguished, unless the creditors dispute this in the arbitration court or if this court itself has recognized the creditors' claims as unfounded.
4. Key factors of anti-crisis management
4.1 Risk management
The risk arises if, in the implementation of any economic activity, it is possible to use alternative approaches with a known probability of successful consequences of each of them. Risks and uncertainty are important attributes of the market way of managing. Uncertainty is considered as a condition of a situation in which it is impossible to estimate the probability of a potential outcome. The concept of risk in the economic sense covers the amplitude of fluctuations, on the one hand, losses, the probability of which is associated with the presence of uncertainty (lack of information, its unreliability), and on the other hand, benefits (profits) that can be obtained only through actions associated with risk.
The level of risk is the ratio of the amount of possible damage to the costs of preparing and implementing a risk solution. The manager must be able to take risks, that is, in a balanced way, without exaggerating the danger of achieving the intended goals, of course, while observing the limits of the legitimacy of the risk. It must balance the expected economic benefits and possible losses due to risky actions.
The stages of the process of developing and implementing risk decisions include: 1) information analysis, containing monitoring of external and internal environment, identifying new sources of risk and correcting known factors; 2) diagnosing the situation, where the main emphasis is on taking into account the causes that cause the change in risk, their ranking and assessment of losses (benefits) under certain parameters of the situation; 3) development of solutions with consideration for each of them of possible negative manifestations of risk; 4) adoption, organization and implementation of the risk decision.
The main means of influence in risk management: 1) management strategy - a policy that ensures the legitimacy and acceptability of a particular type of risk; 2) criteria for choosing a risk solution, namely the development of risk limits, the dynamics of losses (increase) depending on sales volumes, costs, price changes, inflation; 3) development of ways to minimize losses, compensate for the negative consequences of risk decisions, insurance and other opportunities for protection against risk; 4) evaluation of efficiency, as the ratio of missed opportunities or losses to the cost of risk management.
4.2 Innovation and investment policy in anti-crisis management
Financial investments in the development of enterprises are divided into investments, innovations and capital investments. The innovative activity of an enterprise is a system of measures for the use of scientific, scientific, technical and intellectual potential in order to obtain a new product or technology for its production. There are two types of innovation: product and process. Product innovation is the creation of a new product. Process innovation is the development of new production methods and technologies.
The innovation process, being part of life cycle products, includes various stages, from research and development of a new technical idea, technology and ending with bringing it to industrial implementation, obtaining a new product and its commercialization. The final stage innovation process associated with the development of large-scale production new products, requires reconstruction of production facilities, improvement of technology, training of personnel, promotional activities. When making managerial decisions, one should take into account the degree of novelty of innovations, their potential, resource capabilities of the enterprise.
There are two types of innovation strategy: 1) adaptive, when an enterprise uses innovation as a response to change market conditions in order to maintain their position in the market, that is, in order to survive; 2) competitive, when innovation is used as a starting point for success, a means of obtaining competitive advantages.
An adaptive strategy is characterized by a concentration of efforts on partial changes, improvement of products, market, technology. But such a strategy deprives the firm of the opportunity to see and use new production and market opportunities, find new competitive advantages, makes this strategy predictable for competitors. This problem usually faces enterprises that have taken a strong position in the industry and have not been able to abandon their usual approaches.
Competitive strategy is based on creativity and requires constant innovation and experimentation in ways to analyze and solve problems. Creativity has two important aspects: 1) personal flexibility, that is, the ability to change one's own behavior under the influence of reality; 2) willingness to take risks.
The innovation infrastructure is understood as organizational, material, financial and credit, information base to create conditions for the development innovation activities, technological transfer, commercialization of scientific and technical products.
Investment is cash invested in entrepreneurial activities in order to increase production efficiency. Investments are divided into the following types: 1) venture - issuance of new shares in new activities associated with high risk; 2) direct - investment in the authorized capital of the company in order to make a profit and participate in the management of this enterprise; 3) portfolio - the acquisition of securities and other assets of the company; 4) annuities - investments in insurance and pension funds.
An anti-crisis investment strategy should be aimed at overcoming negative phenomena in the Russian economy. In managing the investment process, it is necessary to rely on the following: 1) investment goals should be clearly formulated (creation of new enterprises, technical re-equipment, equipment modernization); 2) it is necessary to select investment objects in accordance with the identified priorities. Yes, in modern conditions the primary use of budgetary funds is the creation of relatively small projects with high speed capital turnover and quick returns.
In the process of making investment decisions, the following stages can be distinguished: 1) assessment of the financial condition of the enterprise and the possibilities of its participation in investment activities; 2) justification of the amount of investments and the choice of sources of financing; 3) assessment of future cash flows from the implementation of the investment project.
4.3 The human factor of crisis management
In the theory and practice of conflict management in enterprises, two strategies are known: 1) conflict prevention; 2) conflict resolution. The conflict prevention strategy aims to create such working conditions and psychological atmosphere in the team, in which the occurrence of conflicts is minimized. The implementation of this strategy is to carry out various organizational measures aimed at improving working conditions, creating a rational information system and management structure of the organization, the development of sound systems of remuneration for the results of work, ensuring strict adherence to internal regulations.
The conflict resolution strategy aims to end the confrontation between the parties and find an acceptable solution to the problem. This direction is associated with a clear explanation to employees of their rights, powers and responsibilities, coordination of interests of various departments, development of a reward system that excludes a clash of interests of various employees. Administrative Methods conflict management involves directive intervention in its process.
Principles of anti-crisis management:
1) consistency, which implies a coordinated approach to personnel management (selection and placement of personnel, their retraining and selection); 2) equal opportunities for representatives of all social, class, national and gender groups in the selection and placement of personnel; 3) respect for a person and his dignity; 4) command unity; 5) legal and social security; 6) taking into account the long-term perspective of the company; 7) integration and cohesion of the team, based on educating the team in the spirit of corporate, joint responsibility, understanding that the personal fate of everyone depends on the survival of the company, on the right development strategy.
5. State regulation of crisis situations
In modern conditions of transition to market relations, the object of state regulation is the agricultural business. First of all, for these purposes, the state should use such an economic lever as pricing. It is necessary to introduce mortgage (guaranteed) prices for the main types of agricultural products and their use in the event that market prices fall below their level. This minimum price level for the manufacturer, guaranteed by the state, increases the protection of the commodity producer from market fluctuations, and, consequently, the stability of the industry. In addition, public services should regulate the parity between the change in pledge prices for agricultural products and wholesale prices on the resources of agro-industrial production.
Under market conditions, the state should pursue not a pricing policy, but a policy of regulating the food market, creating economic prerequisites for the development of agricultural production in the required volumes and proportions. In this case, the price should act as a means, and not an object of state regulation. Naturally, it is necessary to adjust the structure of food products, and, consequently, agricultural raw materials in accordance with the needs of the local population.
Therefore, you need Government program protection of domestic producers, which would provide them with the sale of a certain part of their products. Basic agricultural raw materials and food products produced locally must be protected from competition from cheaper goods produced in other countries.
Summing up, it should be concluded that in Russia it is necessary to form an effective system for stimulating agricultural production, including tax, credit, and price systems. The state must take control of a vital sector of the economy - the agro-industrial complex of Russia.
Parallel state support it is necessary to improve and master the rational mechanism for the functioning of agricultural enterprises, adapted to the market infrastructure, to put into effect the mutually beneficial, fair nature of the economic relations of these agrarian formations with enterprises of the capital-producing and processing industries, and trading companies.
The use of mortgage (guaranteed) prices for agricultural products should not be extended only within the limits of quotas set for farms for specific types of products, as recommended by individual economists, which would inevitably lead to contractual relations between the producers themselves, meaning the possibility of repurchasing products by farms, “not who reached the quota volume from producers whose production exceeded the adjusted quota.
Another important lever of state regulation is lending policy. First of all, it is necessary that the basic principles of lending are strictly followed: repayment, urgency, payment. We must not continue to make mistakes in banking policy that would lead (as happened in the 1970s and 1980s) to financial irresponsibility and indiscipline. It must be understood that the practice of writing off any debt is absurd in itself. It is better to use the funds allocated for debt relief to create more favorable conditions for the development of production, increase its efficiency and, on this basis, ensure the likelihood of repayment of the loan.
The banking system is a two-tiered structure: 1st tier - the central bank; Tier 2 - commercial, mortgage (loans secured by real estate), innovative (crediting innovations), managed by the central bank. The commercial bank is financial enterprise who buys and sells money in order to generate income. Lending is the process of lending money on certain terms. A loan is an amount of money that is loaned under certain conditions.
On passive operations, the bank accumulates temporarily free cash. Liabilities include current accounts (deposits), time deposits, own capital jar. A liability determines the obligations of the bank, since the requirements for such an amount can be presented by its depositors. The bank's active operations are associated with the placement of loans. The asset includes a minimum of cash, reserves, loans and discounted bills, government securities. The asset characterizes the financial capabilities of the bank. The balance means the equality of the bank's assets and liabilities.
The Central Bank performs the following functions: 1) bears full responsibility for the organization and condition of the monetary system in the country; 2) as a strategy, creating conditions for non-inflationary development of the economy.
Finally, great importance in stimulating production is assigned to the taxation system. Here it is necessary not only to strengthen the agricultural sector with the help of preferential taxation, but also to protect end products Agro-industrial complex from foreign food intervention by tightening tax duties and quotas. The latter circumstance contributes to an increase in the competitiveness of local producers, the preservation of jobs in the agricultural sector, and the preservation of foreign exchange funds. Undoubtedly, the role of the land tax must change in this system. Today land tax is calculated on the amount a landowner can pay, not the excess income from a better location and higher fertility of the land.
It is necessary to move from using taxes as a means of forming budgets to their predominant use as a means of stimulating economic and investment activities. The size of the tax should be such that, on the one hand, it does not push the commodity producer to hide income and does not cause apathy to improve production process, and on the other hand, "filled" the state budget to a level that ensures the process of governance in the country and social protection of compatriots.
The historical experience of the United States and Western European countries shows that the reduction of tax rates to reasonable limits led in these states to an increase in the absolute amount of funds received as taxes. This is due to the expansion of the tax base as a result of improved production stimulation policy and, as a result, an increase in production volumes and incomes of commodity producers. In addition, the richer the society as a whole, the less the state needs funds for the social protection of citizens.
By varying the interest rates certain types taxes, the state either increases the flow of investment in production, or restrains it (in a saturated market). Thus, progressive income taxation individuals with more modest deductions from profits (and under existing legislation, profits allocated for the development of production are not taxed at all) encourages commodity producers to direct funds into production, thereby withdrawing from the taxable base, and vice versa.
All taxes in Russia are divided into three levels: federal, regional (republican, regional) and local. Federal taxes include: value added tax, excise taxes, tax on transactions with securities, customs duties, payments for the use of natural resources, income tax, personal income tax, state duties, taxes on road funds, etc. . Regional taxes include: corporate property tax, water fees for businesses, etc. Local taxes include: advertising tax, land tax, property tax on individuals, fee for the right to trade, etc.
All listed taxes can be divided into direct and indirect according to the method of their collection. Direct taxes are directly levied on a specific taxpayer according to pre-established standards, depending on the level of the taxable base. Indirect taxes are not levied from a particular producer, but are included in the cost of production and are passed on to the consumer of this product (service). This primarily includes excises and value added tax.
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