Description of inputs and outputs of enterprise property management. Features of managing the property complex of organizations and enterprises

Property management, like any other type of management, needs organizational support. To do this, the organizational structure of the enterprise provides for a functional service that implements the functions of property management and is called upon to implement the goals and principles associated with this management.
The organizational design of this service depends on the scale of the enterprise, the number, size and complexity of the property complexes included in the enterprise. It can be a department (deportation), department, committee, center or bureau. In recent years, there has been a formation of such property management services (MIS) in many large and medium enterprises.
The primary task of the IMS is to ensure complete and reliable accounting of all property available at the enterprise. The fixed asset accounting system often moves from accounting to MIS. In addition to traditional accounting tools, the enterprise should form a complete register of property in the form of a computerized database that allows you to have complete information about the technical condition, current value and use of each property object.
In strict accordance with the overall corporate strategy, the MIS should develop and implement a strategy for property management in the short and long term.
The main functions of this service include:
formation of a depreciation policy and decision-making on issues related to the mechanism for accruing and using depreciation, the procedure for conducting revaluations, and the direction of depreciation funds for the renewal of fixed assets;
formation of investment policy in terms of implementation investment projects and programs for reconstruction, business expansion and technical re-equipment;
analysis, control and determination of the most effective directions of dynamics and structural transformations of the production capacity of property complexes of workshops and sites;
management of resource consumption and costs associated with the operation of property complexes, as well as with their restoration (repair and modernization);
operational accounting of the useful use of real and movable property, development of offers and conditions for leasing or selling unused buildings, structures, equipment, intangible assets and other property, conclusion of relevant contracts and control of their execution;
development of proposals for the rational placement of production and auxiliary units (workshops, sites, warehouses) in production and other premises, structural units (departments, bureaus, etc.) in office, laboratory and other premises;
development of proposals for the conservation of temporarily unused property, ensuring its safety;
economic justification of equipment leasing operations, participation in the execution of leasing agreements and control over their execution;
development of a comprehensive program for property insurance, justification and selection of the most effective methods insurance for certain types of property, the conclusion of relevant contracts with insurance companies and control over their execution;

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 (state, municipality) for 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 registration 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;

ensuring state registration of 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 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 result, the availability of a feasibility study for property disposal transactions, the availability of income from each transaction.

Task for reflection

Describe each of the indicated performance 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 of 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 of key performance indicators; 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 issues of dividend policy should be formed based on the need to allocate at least 25% of the companies' net profit for the payment of dividends, 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 specified Decree of the Government of the Russian Federation concerning the determination of a fixed minimum size of the part of net profit allocated to the payment of dividends by companies with state participation, allows for more accurate forecasting of the size of federal budget revenues 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 executive bodies and the Federal Property Management Agency. The activities of the Commission are open in nature, ensuring the transparency of the procedures for filing 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 guidelines for the application state corporations, state-owned companies, state unitary enterprises, as well as business companies, 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 own system performance indicators (indicators) 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 self-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, attention officials of local self-government bodies is aimed at solving current social problems 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 managing the organization of its own life, from participating in decision-making, from monitoring the activities of state and local authorities, the ground is created for committing corruption 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. one . 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 value 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 in the management of state and municipal property is traditional, due to the awareness of the very nature of communal property, although 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 joint projects territorial communities on the basis of objects of state and municipal property.

The involvement of the population of the municipality in the process of managing the objects of the property complex of enterprises and organizations of state and municipal ownership contributes to the development of the population's corporate interest in the management of such objects. As world practice shows, this brings not only social results, but also purely economic ones (development various forms self-organization for the provision of services and, accordingly, a more efficient organization of 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 hindered 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 international traditions and acts, gives reason to believe that the competence of the population of the municipality in managing as a subject of economic relations, in comparison with 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. The presence of sufficient financial, property, personnel, organizational, information resources, etc. at the disposal of local governments is also essential for the real ability to independently manage local affairs. 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 of supervision (management) in relation to social facilities, conducting social expertise of various kinds of projects at 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 life support for 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 the public partner (at the local level - local government) to the private partner of certain functions for the management of state or municipal property objects in a certain area of ​​ensuring the life of the municipality on a clearly defined basis. established conditions based on the efficient allocation of resources, benefits, responsibilities and risks.

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

It is worth noting the following competitive advantages:

• - low price per unit of product (service) 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 identifying socially safe management technologies focused on a person and his needs. A possible option to achieve this is the proposed rational combination of social-functional and diversified approaches.

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

• Decree of the Government of the Russian Federation No. 774-r dated May 29, 2006 “On Forming the Position of a Shareholder - the Russian Federation in Joint-Stock Companies whose Shares Are in Federal Ownership”.
• List of instructions for the implementation of priority measures aimed at improving the investment climate in Russia dated 02.04.2011. URL: http://kremlin.ru/events/president/news/10807 (date of access: 11/29/2015).
• List of instructions on the development of competition and entrepreneurship dated 27.04.2012. URL: http://kremlin.ru/events/president/news/15166 (date of access: 11/29/2015) .
• Federal Property Management Agency dated September 16, 2011 No. GN-15/28327 “On the execution of subparagraph “e” of paragraph 1 of the order of the President of the Russian Federation dated April 2, 2011 No. 846”. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=120137 (accessed 11/29/2015) .
• "Guidelines for the application of key performance indicators by state corporations, state companies, state unitary enterprises, as well as business entities in the authorized capital of which the share of participation of the Russian Federation, a constituent entity of the Russian Federation in the aggregate exceeds fifty percent" (vtb. Rosimuschestvo). URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LA W;n=17105(W=134;dst=100002.0;rnd=0.056764388210389205(accessed: November 29, 2015).
• Klenov S. N. Legal support state and municipal government.M., 2015. S. 82.
• Shamarova G. M. Fundamentals of state and municipal management. M., 2013.S. 116.
• European Charter of Local Self-Government (done in Strasbourg on 10/15/1985).

In market conditions, a strategic approach to property management is of paramount importance. The strategic approach covers not only such areas of the enterprise as finance, investment, technology, management, but also property management activities.

Figure 2.6 - Objects of management of state stock portfolios

property management- This integrated system measures (decisions, actions, projects, etc.) for the reproduction, renewal, improvement and organization of the most rational use enterprise property.

Thus, property management includes both operational activities for the maintenance, restoration and development of property complexes, and managerial activity on accounting, control, planning, motivation and functioning of this operational activity.

The theory of property management is in the process of formation. The theory and practice of assessing the value of property had a great influence on its development. It is clear that property valuation and property management are closely interrelated. The purpose of the appraisal is to obtain the value of a particular type of value of the property being appraised. But the assessment is not an end in itself, it is needed in order to make one or another management decision regarding property. Thus, property management is impossible without the results of the valuation of this property. However, it is wrong to think that only an assessment of its value is needed to manage property. Cost, of course, is an important indicator of property, but not the only one. To make managerial decisions regarding property, it is necessary to involve many of its other characteristics: purpose, quality properties, production capacity (productivity), operating costs, wear and tear, etc.

With the development of market relations, the set of property management methods has expanded. Along with the traditional methods of restoring and updating property, such methods as rent, financial leasing, insurance, transfer to trust management, etc., are becoming increasingly important in practice.

The tasks of state property management, which are at the present stage in the Russian Federation:

• - classification of objects of state property, allowing to improve the system of their accounting and control over the state of objects and their use;
• - inventory of state-owned objects, registration of rights to them in order to streamline statistical and operational accounting, use of objects for their intended purpose;

Figure 2.7 - Types of transactions with real estate

• - ensuring control over the safety of state property used government organizations leased, pledged and in trust management;
• - rational structure and composition of state-owned objects in terms of possible privatization, sale, redemption, transfer to the municipal form of ownership. Creation of new objects;
• - provision effective use the rights of the state as a participant in common (joint and shared) property;
• - increase in economic and social efficiency, profitability of state property objects through the use of progressive forms, methods, management tools.

Scientifically substantiated target orientation of state property management processes serves as a certain prerequisite for their rational organization and effectiveness.

Especially real estate, is one of the most common assets that bring the owner a regular income. Therefore, monitoring the conditions of use of the property and assessing its condition are the main incentives for the participation of the owner in the process of work. Today we will talk about what procedure for managing the property of an enterprise is the most cost-effective in business.

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 real estate in an enterprise is the responsibility of the sole manager (or general director), who is appointed by the owner to the position in accordance with the 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 large object, which is the owner's primary business.
• The company does not require overhaul, 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.

1. Lease contract. By subleasing the premises of the enterprise, the management company undertakes to pay the owner a certain part of the income (rent).
2. 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).
3. 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.
4. 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.

Introduction

In the economic literature, everything that an enterprise has and uses in production activities, is called the property of the enterprise. In accordance with Art. 132 of the first part of the Civil Code “an enterprise as an object of rights recognizes a property complex used for entrepreneurial activities. The composition of the enterprise as a property complex includes all types of property intended for its activities, including land, buildings, structures, equipment, inventory, raw materials, products, rights of claim, debts, as well as the rights to designations, individualizing the enterprise, its products, works and services (company name, trademarks, service marks), and other exclusive rights, if otherwise provided by law or contract”.

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 products, cash.

Intangible elements are created in the course of the life of the enterprise. These include: the firm's reputation and circle of loyal customers, the firm's name and trademarks used, management skills, personnel qualifications, patented production methods, know-how, copyrights, contracts, etc., which can be sold or transferred.

The relevance of the chosen topic of work lies in the fact that the property of an enterprise is the subject of study of various disciplines: law explores the legal aspects of existence, protection, transfer of property rights and obligations; in the analysis of economic activity, the effectiveness of the use of various types of property of the enterprise is considered; in the course of economics, the property of an enterprise is considered as an economic, economic resource, the use of which ensures the activities of the enterprise; accounting reflects the movement of property and the main sources of its formation.

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 with the use of hired labor

enterprises without the use of hired labor

full

2. Limited Liability Partnerships

mixed

open

3. Closed joint-stock companies

federal

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 management.

A prerequisite for effective management is the existence of goals. The goals for managing an enterprise as an economic entity are financial and economic indicators that can be determined as a result of forecasting the future activities of an enterprise. Target indicators can be determined only if the enterprise has a developed business plan, from which it follows: how, in what time frame, and why certain financial and economic indicators can be achieved.

The owner of any enterprise is able to assess how efficiently his property is used, only by comparing the planned indicators with those achieved. Unfortunately, over the past 10 years, the state has not taken any practical steps towards creating a more or less efficient planning system in the real sector of the economy.

You can create any number of bodies involved in the management of state property, but it is impossible to manage without clear goals and high-quality information. No plans - there will be no constructive and consistent actions aimed at achieving certain goals.

Work tasks:

1. To study the main legal acts regulating the issues of enterprise property management in the Russian Federation at the present stage.

2. To study the system of state and municipal property management;

3. Describe the anti-crisis management of the property of an enterprise at the stage of bankruptcy.

The work was carried out on the basis of information obtained from educational and reference literature, as well as from other sources: legal acts, periodicals, enterprise documentation, expert opinions, open statistical information.

1. Types and forms of enterprise property management

1. 1 Legal regulation of enterprise property management

Federal Law "On State and Municipal unitary enterprises"determines in accordance with the Civil Code of the Russian Federation (CC RF) legal status state unitary enterprise and 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 under the control of 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 a 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 established by law 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. A state-owned enterprise is not entitled to dispose of any property, except for finished products, 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 issues of 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 management of state property can be ensured through the implementation of one of the most common concepts of modern management - "management by objectives". 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 is developed and approved, containing detailed information on how and in what time the targets will be achieved, it becomes possible to evaluate the effectiveness management of the enterprise 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 an updated business plan of the enterprise, in accordance with objective changes in the external environment (market demand, legislation, revision of government programs, etc.);

Decision 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.

Classification of objects of state property

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

Enterprises that must be exclusively state-owned (non-commercial facilities);

Objects with the possibility of commercial use (an enterprise operating in 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 wholly or partly owned by the state, the state must act solely 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 of 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 enterprises 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:

1. Examination of the enterprise activity plan;

2. Determining the values ​​of the main financial and economic indicators;

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

4. Regular current control of the implementation of the plan;

5. Making managerial decisions (adjusting plans, solving personnel issues).

Planning at state enterprises is carried out, as a rule, on the basis of a state order. In doing so, the state determines:

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 to the target market in which the enterprise operates. When managing commercial facilities, the most important task of the state is the formation and management (sale or acquisition of blocks of shares) of an investment portfolio that ensures 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 the functions of the fund direct investment.

1. 3 Anti-crisis management of enterprise property

Crisis situations arise at all stages of the life cycle of an enterprise. The implementation of the entire set of anti-crisis procedures begins only at a certain stage of the life cycle: in the conditions of a sharp decline, characterized, as a rule, by the insolvency of the enterprise.

Anti-crisis management is based both on the general patterns inherent in management processes, and on the specific features associated with the implementation of anti-crisis procedures. So, management is always purposeful. The choice and formation of goals is the starting point in any management process, including anti-crisis.

Bankruptcy - establishment in judicial order financial insolvency of the enterprise, i.e. his inability to meet the requirements presented to him in a timely manner and fulfill his obligations to the budget.

According to the Law “On Insolvency (Bankruptcy)”, the purpose of bankruptcy is the financial recovery of an enterprise, firm, corporation, and the restoration of their solvency. The law recommends:

Restore the solvency of the enterprise with the help of arbitration (external) managers;

Creditors shall exercise control over the activities of the external manager;

As measures to restore the solvency of the enterprise, practice the assignment of claims, the sale of part of the property of the enterprise, and in some cases the sale of the enterprise itself.

The stage of the bankruptcy procedure consists of three periods: supervision, external management of the debtor's property and bankruptcy proceedings. The tasks facing managers in each of these periods do not coincide.

The observation period is a practice borrowed from German law. From the moment of accepting the application and declaring the debtor enterprise bankrupt, the arbitration court appoints a monitoring procedure and an interim manager.

Supervision is used to ensure the safety of the debtor's property and to analyze its financial condition. At the same time, the heads of the enterprise are not removed from their positions, but are limited in their property and financial rights in order to comply with the interests of creditors. However, only with the consent of the interim manager, they can enter into transactions related to the transfer of real estate for rent or pledge, making property as a contribution to the authorized capital; dispose of property, the book value of which exceeds 10% of the company's assets; receive and issue loans or credits, guarantees and guarantees, assign rights of claims, transfer debts, establish trust management of the enterprise's property.

External control. Under the external management of the property of the enterprise-debtor is understood the procedure directed to the continuation of the activities of this enterprise. External management is introduced by the decision of the arbitration court at the request of the debtor, the owner of the enterprise or the creditor and is carried out on the basis of the transfer of functions for managing the debtor enterprise and, accordingly, the property of the enterprise to the arbitration manager, and the former managers are removed.

The basis for the appointment of an external administrator of the debtor's property is the existence of a real opportunity to restore the solvency of the economic entity-debtor while maintaining a single property complex and the organization itself as a subject of law. in order to continue its activities.

The main purpose of external management is to continue the activities of the enterprise through the sale of part of its property and the implementation of other financial, economic and organizational activities. For the period of external management of the debtor's property, a moratorium is introduced on satisfaction of claims against it from creditors, the deadlines for which have come before the introduction of external management. Therefore, one of the conditions for the introduction of external management of the debtor's property is the consent of creditors to its conduct.

The law provides the external manager with broad rights to manage the debtor enterprise and manage its property. The external manager has the right to independently dispose of the debtor's property, conclude a settlement agreement on his behalf, declare a refusal to fulfill the debtor's agreements. The duties of the external manager include: to accept the property of the debtor and to carry out its inventory; open a special account for external management and settlements with creditors; develop and submit for approval to the meeting of creditors an external management plan, etc.

At the same time, the possibilities of an arbitration manager are limited by certain limits. Taк, кpyпныe cдeлки (cдeлки, влeкyщиe pacпopяжeниe имyщecтвoм, бaлaнcoвaя cтoимocть кoтopoгo пpeвышaeт 20 пpoцeнтoв бaлaнcoвoй cтoимocти aктивoв дoлжникa), в coвepшeнии кoтopыx имeeтcя зaинтepecoвaннocть, зaключaютcя внeшним yпpaвляющим тoлькo c coглacия coбpaния (кoмитeтa) кpeдитopoв.

The most important stage of external management is the development of a plan for external management of the debtor's property. Bнeшний yпpaвляющий, нe пoзднee oднoгo мecяцa c мoмeнтa cвoeгo нaзнaчeния, дoлжeн paзpaбoтaть плaн пpoвeдeния внeшнeгo yпpaвлeния, кoтopый пpeдcтaвляeтcя нa paccмoтpeниe и yтвepждeниe coбpaнию кpeдитopoв нe пoзднee чeм чepeз двa мecяцa c мoмeнтa ввeдeния внeшнeгo yпpaвлeния. The external management plan should include measures to restore the debtor's solvency.

Пpи пpoдaжe пpeдпpиятия дoлжникa, чacти eгo имyщecтвa, oтчyждaютcя вce виды имyщecтвa, пpeднaзнaчeннoгo для ocyщecтвлeния пpeдпpинимaтeльcкoй дeятeльнocти, включaя зeмeльныe yчacтки, ocнoвныe и oбopoтныe пpoизвoдcтвeнныe фoнды и фoнды oбpaщeния, пpaвa тpeбoвaния и oбoзнaчeния и т.д. When selling an enterprise, the monetary obligations and obligatory payments of the debtor as of the date of acceptance by the arbitration court of the application for declaring the debtor bankrupt are not included in the property. The amount of proceeds from the sale of the enterprise is included in the composition of the debtor's property. The sale of the enterprise is carried out through open auctions, its initial price is approved by the meeting (committee) of creditors. Topgs are held in the form of an auction. В cлyчae, ecли лицo, выигpaвшee тopги, в дaльнeйшeм oткaзывaeтcя oт пoдпиcaния дoгoвopa кyпли-пpoдaжи cyммa зaдaткa, yплaчeннaя им, включaeтcя в cocтaв имyщecтвa дoлжникa зa вычeтoм издepжeк opгaнизaтopoв тopгoв нa иx пpoвeдeниe.

If the amount received from the sale of the enterprise is sufficient to satisfy the requirements of creditors in full, the bankruptcy proceedings are terminated. In the event of a shortage of the amount received, the external manager proposes to conclude a settlement agreement. In case of failure to reach an amicable agreement, the arbitral tribunal decides to open a competitive production.

competitive production. Bankruptcy proceedings - a procedure aimed at the forced or voluntary liquidation of an insolvent economic entity. As a result of this action, the debtor's property is distributed among the creditors, which can be levied.

When making a decision on declaring a debtor bankrupt, the arbitration court shall appoint a bankruptcy trustee. The tasks of anti-crisis management during this period are limited: the bankruptcy trustee must ensure maximum satisfaction of the creditors' claim. Therefore, from the moment the debtor is declared bankrupt, its management bodies are suspended from performing the functions of managing and disposing of property (if such elimination has not been made earlier). All powers to manage the affairs of the debtor, including property management, are transferred to the bankruptcy trustee.

The bankruptcy trustee acquires the right:

Disposition of the debtor's property;

Performs the functions of managing the enterprise-debtor;

Takes measures aimed at searching, identifying and returning the debtor's property held by third parties.

From the moment of recognition by the arbitration court of the debtor enterprise as insolvent and the adoption of a decision on the opening of bankruptcy proceedings, its legal and property position is significant. Thus, the debtor enterprise ceases to exist as an object of law. It is prohibited to transfer the debtor's property (except for cases when this is permitted by the meeting of creditors), the repayment of his obligations.

All claims of a proprietary nature can be presented to the debtor only within the framework of bankruptcy proceedings. Information about the financial condition of the debtor ceases to belong to the category of information that is of a confidential nature or is a commercial secret. Previously imposed arrests of the debtor's property and other restrictions on his order are removed. The introduction of new arrests of the debtor's property and other restrictions on his order is not allowed.

The main stage of bankruptcy proceedings is the assessment of the debtor's assets and the determination of the amount of his debt. All property (assets) of the debtor, indicated in the balance sheet or documents replacing it and identified in the course of the bankruptcy proceedings, form the basis for the formation of the The bankruptcy estate also includes objects of the social and communal sphere, which are on the balance sheet of the debtor. Not subject to inclusion in the competitive mass:

Housing facilities and preschool institutions;

Vital for this region objects of industrial and utility infrastructure, which should be taken on the balance sheet of the relevant state authorities;

Property that is the subject of a pledge and does not belong to the debtor on the right of ownership;

Property leased by the debtor;

Property held in responsible custody by the debtor;

Personal property of the employees of the debtor enterprise, on which, in accordance with the law or the constituent documents of the enterprise, a debt cannot be levied

In order to more fully satisfy the requirements of bankruptcy creditors, the bankruptcy trustee may, after conducting an inventory and assessing the property of the debtor's enterprise, proceed to bidding.

1.4 Trust management of property

Trust management is a way for the owner to exercise his powers, one of the forms of exercising the power of disposal, but not the establishment of a new ownership right to this property.

Under a property trust management agreement, one party (trustee) transfers property to the other party (trustee) for a certain period of time for trust management, and the trustee undertakes, for a fee, to manage this property in the interests of the trustee or the person specified by him (beneficiary). The transfer of property to trust management does not entail the transfer of ownership of it to the trustee. (Article 1012 of the Civil Code)

Trust management under this agreement must be distinguished from the "internal" management of a company, partnership, unitary enterprise by their director, as well as other statutory bodies. The director (management board of the company, etc.), although he has the right to dispose (to one degree or another) of the property of such organizations, but acts on their behalf, never accepts the property he disposes of on his separate balance sheet, and if bears civil liability to the society (partnership, enterprise), then only in cases provided for by law or contract (clause 3 of article 53 of the Civil Code).

The transfer of property to trust management is a form of realization by the owner of his powers granted to him by clause 4 of article 209 of the Civil Code. It is the owner who determines the purpose of the established trust management, the scope of the transferred powers, as well as the person in whose interests the trustee must act. As such, the owner may name himself, as well as, with certain exceptions, any other person. In the latter case, the property trust agreement becomes a type of agreement in favor of a third party (Article 430 of the Civil Code).

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 trustee and (or) the beneficiary.

The object of trust management may be enterprises and other property complexes, individual objects related to real estate, securities, rights certified by non-documentary securities, exclusive rights and other property.

Speaking of trust management enterprise, it should be borne in mind that we are talking about transferring it to management as an object of law (Article 132 of the Civil Code). Maintaining the enterprise as an independent legal entity practically impossible, because the property transferred for management must be reflected in the trustee on a separate balance sheet, it is kept independently, and a separate bank account is opened for settlements (see Article 1018 of the Civil Code).

Both state, municipal and private property can be transferred to trust management.

Property under economic management or operational management cannot be transferred to trust management. The transfer to trust management of property that was under economic management or operational management is possible only after the liquidation of the legal entity in whose economic management or operational management the property was located, or the termination of the right of economic management or operational management of the property and its receipt into the possession of the owner according to other stipulated grounds for legislation.

As a general rule, the transfer of property to trust management is the transfer of it into the hands of a professional. Such in economic circulation is the entrepreneur. It is he ( individual entrepreneur- Article 23 of the Civil Code or one of the commercial organizations listed in paragraph 2 of Article 50 of the Civil Code) has the right to act as a trustee of someone else's property.

Property is not subject to transfer to trust management of a state body or a body of local government and self-government. (Article 1015 of the Civil Code)

The contract of trust management of property must be concluded in writing in the form of one document (Article 550 of the Civil Code).

The real estate trust management agreement must be concluded in the form provided for the real estate sale agreement. The transfer of immovable property for trust management is subject to state registration in the same manner as the transfer of ownership of this property.

The property transferred to trust management is separated from other property of the trustee, as well as from the property of the trustee. This property is reflected in the trustee on a separate balance sheet, and independent accounting is maintained for it.

In accordance with paragraph 4 of article 209 and paragraph 1 of article 1012 of the Civil Code, the trustee does not acquire ownership of the transferred property. However, within the limits granted to him by law and the contract, the manager may own, use, dispose of this property, incl. transfer it to the ownership of other persons, rent it out, pledge it, etc.

The trustee, who failed to show due care for the interests of the beneficiary or the trustee during the trust management of the property, shall compensate the beneficiary for the lost profit during the trust management of the property, and the trustee - the losses caused by the loss or damage to the property, taking into account its natural wear and tear, including the lost profit.

The trustee shall be liable for the losses caused, unless he proves that these losses occurred as a result of force majeure or the actions of the beneficiary or trustee.

Obligations under a transaction made by the trustee in excess of the powers granted to him or in violation of the restrictions established for him, are borne by the trustee personally. If the third parties involved in the transaction did not know and should not have known about the excess of authority or about the established restrictions, the obligations that have arisen are subject to execution in the manner prescribed by paragraph 3 of this article. The trustee may in this case demand compensation from the trustee for the losses incurred by him.

Debts on obligations arising in connection with the trust management of property are repaid at the expense of this property. In case of insufficiency of this property, execution may be levied on the property of the trustee, and in the event of insufficiency of his property, on the property of the trustor not transferred to trust management.

Conclusion

Based on the above, the following conclusions can be drawn:

1. Legal regulation enterprise property management in the Russian Federation at the present stage is determined by the Civil Code of the Russian Federation, the Federal Law "On State and Municipal Unitary Enterprises".

2. An enterprise is insolvent not because it is state-owned, but because it is inefficiently managed and a change in management or restructuring can lead to an improvement in its position. The state-investor is trying to solve the problems of increasing the efficiency of the enterprise (management problems) by investing budgetary funds. In most cases, this simply results in a loss of money.

3. One of the most important mechanisms for managing state property is the planning system. In this case, the planning system must meet the following requirements:

Minimum labor intensity in use (the possibility of automating the main procedures for planning and analyzing efficiency);

Globality (the ability to cover all enterprises, wholly or partly owned by the state);

Universality (application of standard methods of approaches to various sectors of activity and types of enterprises);

Compliance with generally accepted practice of strategic and operational corporate planning;

Compliance of reporting documents with international standards financial reporting, to ensure the possibility of presenting information about the activities of the enterprise to representatives of the state, as well as to Russian and foreign shareholders (investors) in a single format;

Information compatibility (ensuring the possibility of unhindered information exchange of information between enterprises and governments at the federal, regional and municipal levels);

Ease of learning and the availability of the necessary infrastructure for training.

4. The Law “On Insolvency (Bankruptcy)” introduces four bankruptcy procedures: supervision, external management, bankruptcy proceedings and amicable agreement. According to the law, the monitoring procedure is applied until the arbitration court approves other procedures. The procedure of external administration, introduced, as a rule, by the court, establishes a moratorium on satisfying the claims of creditors for monetary debts and obligatory payments (taxes, etc.). Bankruptcy means a change in the owner of the enterprise. At the same time, the law prescribes that in no case should production be stopped if this procedure is applied. And finally, the settlement agreement establishes the procedure for paying or restructuring the debt. It is carried out under the supervision of the court. In other words, a settlement agreement is also a bankruptcy procedure.

5. In trust management, the manager uses the property of his ward, without becoming the owner of this property and not in his own interests, but in the interests of the owner or the beneficiary appointed by him, and only within the limits established by law and the agreement.

The manager carries out legal and actual actions on a clear obligation basis.

Trust management is an institution of obligation, not property law. The basis for the emergence of property management is always a contract.

Bibliographic list of references

1. Federal Law "On State and Municipal Unitary Enterprises" of November 14, 2002 N 161-FZ / / "Rossiyskaya Gazeta" of December 3, 2002, No 229 (3097).

2. Federal Law "On Insolvency (Bankruptcy)" of January 8, 1998 No. 6-FZ// "Rossiyskaya Gazeta" of January 23, 1998

3. Gerasimov V.G., Sokolinsky Z.V. Economic theory in structural and logical schemes - Belgorod: Belaudit, 1995. - P.35

4. Kovalev A.P. Enterprise property management - M.: Finstatinform, 2002.

5. Collection of codes of the Russian Federation - Edition 8th. - M.: Filin, 1999. - P.158

6. Financial management / under the editorship of prof. Zolotarev V.S. - Rostov-on-Don: Phoenix, 2000. - 224 p.

7. Shkurina L.V. Enterprise property management / Tutorial. - M.: Ros. state open tech. University of Communications, 2000.