Management of the property complex by example. Features of managing the property complex of organizations and enterprises

Theme 4

Management of property complexes of organizations and enterprises

I. Characteristics of real estate

II. Depreciation of fixed assets of the enterprise. Their score

Linear way. The annual amount of depreciation charges is determined based on the original cost or current (replacement) value (in case of revaluation) of the object and the depreciation rate calculated on the basis of the useful life of this object.

Decreasing balance method. The annual depreciation amount is determined based on the residual value of the object at the beginning of the year and the depreciation rate calculated on the basis of the useful life of this object and the acceleration factor established in accordance with the legislation of the Russian Federation.

The acceleration coefficient is applied according to the list of high-tech industries and efficient types of machinery and equipment established by the federal executive authorities.

The method of writing off the cost by the sum of the numbers of years of the useful life. The annual amount of depreciation is determined based on the initial cost or current (replacement) value (in case of revaluation) of the object and the ratio, in the numerator of which is the number of years remaining until the end of the useful life of this object, in the denominator - the sum of the numbers of years of the useful life of the object .

The method of writing off the cost in proportion to the volume of products (works). Depreciation is calculated based on the natural indicator of the volume of products (works) in reporting period and the ratio of the initial cost of the object and the estimated volume of production (work) for the entire useful life of the object.

Linear method means uniform depreciation. Methods of diminishing balance and write-off of value by the sum of numbers of years of useful life mean accelerated depreciation of fixed assets.

Methods and procedure for calculating depreciation for taxation of profits are defined in Art. 256-259 of the Tax Code of the Russian Federation.

Depreciable property is recognized as property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer and are used by him to generate income and the value of which is repaid by accruing depreciation.

Depreciable property does not include land, other objects of natural resources (water, subsoil and other natural resources), as well as inventories, goods, securities, financial instruments of forward transactions (including forward, futures contracts, options).

The depreciable property also does not include:

· property budget organizations;

Ø the price of the transaction is a reasonable remuneration for the object of assessment and there was no coercion to complete the transaction in relation to the parties to the transaction from either side;

Ø payment for objects is expressed in cash.

Insurance price is determined by agreement between the insured and the insurer based on the market value of this element of fixed assets. Insured replacement cost is the full value of fixed asset elements reflected in the insurance policy. The insurable value including depreciation (residual insurable value) is the replacement insured value minus accrued depreciation.

Security deposit used as collateral for loans and credits. It consists of the following parts:

¨ the amount of the loan;

¨ compensation for losses or penalties (fines, penalties) due to delay in the fulfillment of the main obligation;

¨ interest on a loan;

¨ reimbursement of court and other expenses caused by foreclosure on the subject of pledge;

Depreciation policy- a set of principles, plans, actions of the government, carried out in terms of the formation, distribution and use of depreciation. Depreciation policy includes centralized regulation standard service life (depreciation rates); permission (prohibition) of the application of accelerated depreciation of equipment and determination of the boundaries (limits) of the application of accelerated depreciation; establishing rules for the use of depreciation allowances; stimulation of the intended use of depreciation and sanctions for the misuse of accelerated depreciation.

III. The content of intangible assets of the enterprise. Amortization of intangible assets

The composition of intangible assets (IA) of enterprises is determined by two regulations: the Accounting Regulation "Accounting for Intangible Assets" (PBU 14/2000) and Chapter 25 of the Tax Code.

When accepting assets for accounting as intangible, the following conditions must be met at a time:

a) the absence of a material (physical) structure;

b) the possibility of identification (allocation, separation) by the organization of property;

c) use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;

d) use for a long time, i.e. useful life, lasting more than 12 months. or the normal operating cycle, if it exceeds 12 months;

e) the organization does not intend the subsequent resale of this property;

f) the ability to bring economic benefits (income) to the organization in the future;

g) the availability of properly executed documents confirming the existence of the asset itself and the organization's exclusive right to the results of intellectual activity (patents, certificates, other titles of protection, an agreement on the assignment (acquisition) of a patent, trademark, etc.).

In accordance with these conditions, intangible assets include the exclusive right:

When acquiring intangible assets, additional costs may arise to bring them into a condition in which they are suitable for use for the planned purposes. It could be wages employed workers corresponding deductions on social insurance and provision, material and other expenses. Additional expenses increase the initial value of intangible assets.

The initial cost of intangible assets created by the organization itself is determined as the sum of the actual costs of creating and manufacturing (spent material resources, remuneration, services of third-party organizations under counterparty (co-executive) agreements, patent fees associated with obtaining patents, certificates, etc.), with the exception of value added tax and other refundable taxes (except as provided by the legislation of the Russian Federation).

Intangible assets considered created if:

1) the exclusive right to the results of intellectual activity obtained in the course of performance official duties or on specific assignments of the employer, belongs to the employing organization;

2) the exclusive right to the results of intellectual activity obtained by the author (authors) under an agreement with a customer who is not an employer belongs to the customer organization;

3) a certificate for a trademark or for the right to use the appellation of origin of goods is issued in the name of the organization.

General business and other similar expenses are not included in the actual expenses for the acquisition, creation of intangible assets, except when they are directly related to the acquisition of assets.

In accordance with the Tax Code, intangible assets are recognized as the results of intellectual activity acquired and (or) created by the taxpayer and other objects of intellectual property (exclusive rights to them) used in the production of products (performance of work, provision of services) or for the management needs of the organization for a long time ( over 12 months).

To recognize an intangible asset, it is necessary to bring economic benefits (income) to the taxpayer, as well as the availability of properly executed documents confirming the existence of the asset itself and (or) the taxpayer's exclusive right to the results of intellectual activity (patents, certificates, other titles of protection, assignment (acquisition) agreement) patent, trademark).

Intangible assets, in particular, include the exclusive right:

the patent holder for an invention, industrial design, utility model;

· on the trademark and service mark, appellation of origin of goods and trade name;

· a patent holder for selection achievements;

· the possession of know-how, a secret formula or process, information in relation to industrial, commercial or scientific experience.

The initial cost of depreciable intangible assets is determined as the amount of expenses for their acquisition, creation and bringing them to a state in which they are suitable for use, with the exception of taxes that are included in expenses in accordance with the Tax Code.

Cost of intangible assets, created by the organization itself, is defined as the sum of the actual costs of their creation, manufacture (including material costs, labor costs, services of third parties, patent fees associated with obtaining patents, certificates), except for the amounts of taxes taken into account in composition of expenses in accordance with the Tax Code.

Intangible assets do not include:

à research, development and technological work;

à intellectual and business qualities personnel of the organization, their qualifications and ability to work.

A comparison of the composition of intangible assets given by PBU 14/2000 and in the Tax Code shows that basically the same types are classified as intangible assets, but there are also differences.

In PBU 14/2000, intangible assets include business reputation organizations and organizational expenses (expenses associated with the formation of a legal entity, recognized in accordance with the constituent documents as part of the contribution of participants (founders) to the authorized (share) capital of the organization). These types of intangible assets are not included in the composition of intangible assets, given in Art. 257 of the Tax Code of the Russian Federation.

At the same time, in the Tax Code, intangible assets include the exclusive right to a company name, as well as the possession of know-how, a secret formula or process, information regarding industrial, commercial or scientific experience. These types of intangible assets are not included in the composition of intangible assets given in RAS.

It is advisable to establish a single composition of intangible assets.

In industry, at the end of 2000, intangible assets on the book value amounted to 23.6 billion rubles. or 1.2% to the residual value of fixed assets.

In the total amount of intangible assets in industry, arising from copyright and other contracts for works of science, for computer programs, etc., amounted to 33%; rights arising from patents for inventions, industrial designs, certificates for utility models, trademarks, etc. - 28.8%.

As for fixed assets, there are differences in the definition of depreciation on intangible assets for the purposes of accounting and for the purposes of taxation of corporate profits.

For accounting purposes, depreciation of intangible assets is carried out using one of the following methods of depreciation:

Linear;

diminishing balance;

Cost write-offs in proportion to the volume of products (works).

The application of one of the methods for a group of homogeneous intangible assets is carried out during their entire useful life.

During the useful life of intangible assets, the accrual of depreciation deductions is not suspended, except for the conservation of the organization.

The annual amount of depreciation charges is determined when:

ü linear way - based on the initial cost of intangible assets and the depreciation rate calculated on the basis of the useful life of this object;

ü reducing balance method- from the residual value of intangible assets at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this object.

During the reporting year, depreciation deductions for intangible assets are accrued monthly, regardless of the accrual method used, in the amount of 1/12 of the annual amount.

In seasonal production, the annual amount of depreciation for intangible assets is accrued evenly over the period of the organization's operation in the reporting year.

ü write-off method in proportion to the volume of products (works)- accrual is based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of intangible assets and the estimated volume of production (work) for the entire useful life of the intangible asset.

The useful life of intangible assets is determined by the organization when accepting an object for accounting.

Definition useful life NMA is made on the basis of:

à the validity period of a patent, certificate and other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation;

à the expected period of use of the facility, during which the entity can obtain economic benefits.

For certain groups of intangible assets, the useful life is determined based on the quantity of products or other natural indicator of the amount of work expected to be received as a result of using this object.

For intangible assets for which it is impossible to determine the useful life, depreciation rates are set for 20 years (but not more than the life of the organization).

Depreciation deductions for intangible assets begin on the first day of the month following the month of acceptance of this object for accounting, and are accrued until the cost is fully paid off or this object is retired from accounting in connection with the assignment (loss) by the organization of exclusive rights to the results of intellectual activity.

Depreciation deductions for intangible assets are terminated from the first day of the month following the month of the full repayment of the cost of this object or the write-off of this object from accounting.

Depreciation deductions for intangible assets are reflected in the accounting records of the reporting period to which they relate, and are accrued regardless of the performance results in the reporting period.

Depreciation deductions for intangible assets are reflected in accounting in one of the ways: by accumulating the corresponding amounts in a separate account or by reducing the initial cost of the object.

Depreciation deductions for organizational expenses of the organization are reflected in accounting by a uniform decrease in the initial cost over 20 years (but not more than the life of the organization).

The use of one of the methods of accounting for depreciation for a group of homogeneous intangible assets is carried out during the entire period of their useful life.

The methods and procedure for calculating depreciation on intangible assets for accounting purposes are basically the same as those used when depreciating fixed assets for accounting purposes.

Some differences are as follows:

× among the methods (methods) for calculating depreciation on intangible assets, there is no way to write off the sum of the numbers of years of the useful life;

× for intangible assets for which it is impossible to determine the useful life, depreciation rates are set for 20 years;

× depreciation deductions for intangible assets can be reflected in accounting not only by accumulating the corresponding amounts, but also by reducing the initial cost of the object.

Depreciation deductions for intangible assets for profit tax purposes are calculated in the same way as for fixed assets - the useful life of intangible assets is determined.

The useful life of an intangible asset is determined based on the validity of a patent, certificate and other restrictions on the useful life of an intellectual property object in accordance with the legislation of the Russian Federation or the applicable laws of a foreign state, as well as on the basis of the useful life of intangible assets stipulated by the relevant agreements. For intangible assets for which it is impossible to determine the useful life, depreciation rates are set for 10 years (but not more than the period of the taxpayer's activity).

Recall that when calculating depreciation for accounting purposes for intangible assets for which it is impossible to determine the useful life, depreciation rates are set for 20 years.

Depreciation is charged for each intangible asset using one of the following methods:

Linear;

non-linear.

IV. Forms of granting state and municipal property into possession and use by other organizations

State and municipal property can be transferred into possession and use by other organizations on the basis of lease, trust management, operational management, economic management, gratuitous use.

From a legal point of view, economic management and operational management are special real rights to real estate, rent and trust management are restrictions (encumbrances) of property rights.

The choice of one or another form of real estate use is determined by a number of factors, of which the main one is the achievement of management goals. Transfer to economic management, operational management, gratuitous use allows you to realize the goals related to integrated development the territory of the municipality through the creation of municipal unitary enterprises and institutions.

Lease relations in Russia, the formation of which began with the adoption of the Fundamentals of the legislation of the USSR and the Union republics on rent, received intensive development with the beginning of market transformations in Russian economy, which significantly changed the situation of state enterprises and opened up for citizens the possibility of transition to economic independence in entrepreneurial activity.

In accordance with Union legislation on rent, which has not been repealed to this day, and subsequent legislative and regulations lease is a fixed-term possession and use of land, other natural resources, enterprises and other property complexes based on an agreement, as well as property necessary for the tenant to independently carry out economic or other activities.

In world and domestic practice, leasing is allowed in the implementation of any entrepreneurial activity not prohibited by law, and can be applied to property of all forms and types of ownership, i.e. as objects of lease can be taken, including from the state:

A) land and other isolated natural objects;

The owner of a land plot may transfer it to other persons for rent or free fixed-term use. The law may establish the specifics of leasing land plots and other isolated natural objects.

b) enterprises and other property complexes;

c) individual buildings, structures, equipment, vehicles, inventory, tool;

d) other types of property, raw materials, products, other things that do not lose their natural properties in the process of their use (non-consumable things);

e) rights of claim, debts, as well as rights to designations that individualize the enterprise, its products, works and services (company name, trademarks, service marks), and other exclusive rights.

The law may establish restrictions or specific objects, the rental of which is not allowed or limited.

The right to lease belongs to the owner of the leased object or to a person authorized by law or the owner to conclude a lease agreement.

At the initial stage of the formation of lease relations in Russia, when the owner was mainly the state, state-owned enterprises and organizations were given the right to lease property complexes, individual buildings, structures, equipment and other material assets that were under their full economic control or operational management . This made it possible to carry out a serious restructuring of state-owned enterprises that provided leases to legal entities and citizens, joint ventures, international associations and organizations everything that was subject to rent, and due to this, receive significant funds for their core activities.

At the same time, it is the Russian Federation that establishes restrictions on the rights land tenants. Besides, land tenants are required to carry out conservation measures.

Under a financial lease agreement (leasing agreement), the lessor may acquire ownership of specified by the tenant property from a seller determined by him and provide the tenant with this property for a fee for temporary possession and use for business purposes. In this case, the lessor is not responsible for the choice of the leased item and the seller. The subject of a financial lease agreement may be any non-consumable items used for business activities, except for land plots and other natural objects.

The executive authorities of the subjects of the federation should and can provide the necessary support for the development of leasing activities aimed at technical re-equipment and modernization of production, including through participation in the financing of relevant projects from their budgets.

It is planned to bring the volume of leasing in Russia to the level of developed Western countries: 25-30%.

In essence, the issue of renting state property mainly arises at the initial stage of entrepreneurial activity and fades into the background at the stage of its formation, since in this case economic relations arise, including lease ones, associated with other circumstances: innovative activities, intellectual property, know-how, leasing, etc., but these are not issues of rent as a form of contractual relations, but of personnel and scientific and technical policy, including the state one.

In the management system of municipal real estate, rent and sublease occupy a special place. The general basis for the transfer of real estate for rent is the excess of the rent (without depreciation and property tax) of the profit on capital when the object is used directly by the owner.

The expediency of transferring real estate for rent is determined by the following factors:

¨ the property is not used by the owner in the current economic activity, i.e. does not generate income;

¨ real estate is used by the owner, but causes losses due to structural and technological reasons;

¨ real estate cannot be involved in economic turnover for economic reasons (for example, there are not enough working capital to organize production).

The advantages of leasing as a form of management are, firstly, in the stability of obtaining additional income, and secondly, in the ability to use real estate in the future to develop their own business activities, when external conditions. At the same time, cash receipts from the use of facilities are distributed in the long run.

Municipal property transferred to trust management shall be separated from other real estate of the founder of management, as well as from the real estate of the trustee. This property is reflected in the trustee on a separate balance sheet, it is kept separate records. For settlements on activities related to trust management, a separate bank account is opened. The trustee acts on his own behalf, but indicates that he is a trustee (otherwise, liability for obligations will be directed to his property).

v. System of indicators characterizing the activities of economic entities

Analysis of economic activity consists of two closely related sections: 1) Financial analysis; 2) Management analysis.

Solvency of production resources Rating score

Analysis of the volume of production of enterprises-issuers

Relationship analysis

cost, volume

products and profits

The division of analysis into financial and managerial is due to the division of the enterprise-wide accounting system into financial accounting and management accounting that has developed in practice. Financial analysis based on data only from public accounting takes on the character external analysis, i.e., analysis carried out outside the enterprise by interested counterparties, owners or government agencies. When analyzing only public reporting data, a very limited part of the information about the activities of the enterprise is used, which does not allow revealing all aspects of the company's activities.

Features of the external financial analysis are:

° plurality of subjects of analysis, users of information about the activities of the enterprise;

° variety of goals and interests of the subjects of analysis;

° availability of standard methods, accounting and reporting standards;

° orientation of the analysis only to the public, external reporting of the enterprise;

° limitation of analysis tasks as a consequence of the previous factor;

° maximum transparency of the results of the analysis for users of information about the activities of the enterprise.

° analysis of absolute profit indicators;

° economic diagnostics financial condition enterprises and issuer ratings.

When conducting on-farm financial analysis, they are used as a source of information, except for financial reporting, as well as other system accounting data, data on the technical preparation of production, regulatory and planning information.

Features of management analysis are:

° orientation of the results of the analysis to the goals and interests of the management of the enterprise;

° use of all sources of information for analysis;

° lack of regulation of analysis by state bodies;

° comprehensive analysis, study of all aspects of the enterprise;

° integration of accounting, analysis, planning and decision-making;

° maximum secrecy of the results of the analysis in order to preserve commercial secrets.

The key issue for understanding the essence and effectiveness of financial analysis is the concept of economic activity (business) as a stream of decisions on the use of resources (capital) in order to make a profit. Making a profit is the ultimate goal of the economic activity of the enterprise, because it is necessary condition to maintain the economic viability of the enterprise, preserve the possibility of further capital investment and development.

VI. Assessment of equipment, vehicles

Appraisal of the cost of machinery and equipment - determination of the value of one of the types of movable property. An important role in the assessment is played by such indicators of their consumer properties as: functionally justified indicators; indicators of productivity, reliability; the level of automation, accuracy and stability of functioning, etc. The main objectives of the assessment include: revaluation of assets of enterprises for the purposes of accounting and taxation; determination of the total value of the property complex when creating joint-stock companies; secondary offering of shares; calculation of the market value of machinery and equipment when buying and selling; their collateral value, insurance value, etc.

The valuation methodology has much in common with the methods of valuation of real estate, intangible assets, and business. The features of the assessment include: the specifics of the object of assessment, the complexity of the problem of identifying the object, the high relevance of determining physical, moral and external depreciation, etc.

The assessment is made on the basis of three classical approaches (cost, comparative and profitable).

The specific types of costs, the determination of which in some cases becomes necessary during the assessment, include: the cost of residual replacement, disposal cost, the cost of scrap (scrap).

Implementation of a quality management system to improve the organization's activities at various levels of management

Modeling a management system for the sustainable development of an organization based on stakeholder relationship management

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 the state and municipal form property - fulfillment of 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 accounting and registration of rights to property, which is ensured by taking into account the composition of the property complex in state registers and in particular:

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

conducting a technical inventory to identify real estate objects;

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

providing state registration property rights of the Russian Federation;

• - ensuring state registration of the property rights of the owner of the property.
• 2. The use (involvement) in the implementation of the statutory activities is ensured by taking into account the use of objects and high quality 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 movable property - the presence of material responsible persons, checking the actual availability of the facility, its workload, development and compliance with standards for use and operation.
• 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. Technical quality property is provided taking into account its technical condition which is carried out by identifying the degree of wear, compliance with safety requirements, energy efficiency, planning work to maintain the property complex in proper condition.
• 5. Cost efficiency is ensured on the basis of their analysis and determination of the optimal cost structure for the maintenance of the property complex, the presence of a strict management accounting cost structure, eliminating unnecessary costs.
• 6. The efficiency of the investment use of property is ensured by taking into account income from the disposal of the property complex, with the exception of cases of disposal that entail a negative financial results, the availability of a feasibility study of transactions for the disposal of property, the availability of income from each transaction.

Task for reflection

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

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

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

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

At present, when making decisions on the amount of dividends paid by joint-stock companies with state participation, the Ministry of Economic Development of Russia and the Federal Property Management Agency, they are guided by Decree of the Government of the Russian Federation of May 29, 2006 No. 774-r according to which the position of the Russian Federation as a shareholder on dividend policy issues should be formed on the basis of 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 said Decree of the Government of the Russian Federation concerning the determination of a fixed minimum amount of the part of net profit allocated to the payment of dividends by companies with state participation, allows for a more accurate forecasting of the amount of federal budget revenues in planning period from the participation of the Russian Federation in authorized capitals 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 for the selection of 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, V 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 to track 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 Feedback 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 public authorities and local government to form tasks independently of the community, these tasks turn out to be economically more promising and large-scale. Although this approach is possible environmental and social losses. In the second approach, the attention of local government officials is directed to solving current social problems that are close to society, but not so promising from an economic point of view, and therefore the likelihood of applying innovations in this approach is quite low.

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

Given these shortcomings of the techno-oriented approach to management, democratically developed countries are trying to apply human-oriented approaches next to it. They provide such social technologies involvement of citizens, such as referendums and consultative polls, public hearings and discussions, local initiatives as a form of public consultation, 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 sound management decisions, indicators of a human-oriented approach should be transformed into technical indicators 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. Therefore, the main element of such development is managerial activity 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 natural resources, regulation of the activities of economic entities from the standpoint 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, the acquisition of knowledge and professional skills), and on the other hand, the use of these opportunities for recreation, work, cultural, social, political activities.

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

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

Rice. 5.1.

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

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

The involvement of the population of the municipality in the process of managing objects of the property complex of enterprises and organizations of state and municipal ownership contributes to the development of a corporate interest among the population in the management of such objects. As shows world practice, it brings not only social results, but also purely economic (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 hampered by the unwillingness of the population of municipalities to apply self-governing mechanisms for managing a part of state and municipal property, which is directly related to the real ability of society to self-government as a whole.

Case Study

The European Charter of Local Self-Government (1985) is not limited to declaring the right of local authorities to independently make decisions on issues of local importance, but focuses on their real ability to do so. In Russia, “right” is constitutionally enshrined and mostly regulated by law, but the level of “real ability” remains low. The discrepancy between the material and financial autonomy and economic self-sufficiency of local self-government, both with the assigned powers and with international traditions and acts, gives reason to believe that the competence of the population of the municipality in managing as a subject 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 ensuring the vital activity of the population of the state as a whole or the municipality in particular are gradually being mastered by private structures in the framework of cooperation with the authorities on a partnership basis. Cooperation between the private and public/municipal sectors and the provision of quality services to the population is most appropriate in such areas of life support for the population as water supply, sanitation and waste disposal, public energy, transport, healthcare and education, i.e. in sectors that are 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.

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

It is worth noting the following competitive advantages:

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

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

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

• Decree of the Government of the Russian Federation dated May 29, 2006 No. 774-r “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 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 structure of the enterprise as a property complex includes all types of property intended for its activities, including land plots, buildings, structures, equipment, inventory, raw materials, products, rights of claim, debts, as well as rights to designations that individualize the enterprise, its products, work and services (company name, trademarks, service marks), and other exclusive rights, unless 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 goods, 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 kinds enterprise property; 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 organizational forms enterprises. 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. Joint-stock companies closed federal 4. State municipal

5. Non-commercial 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 presence 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. Targets 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 crisis management assets of a company in bankruptcy.

The work was done 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

The federal law"On State and Municipal Unitary Enterprises" defines in accordance with Civil Code Russian Federation (GK 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.

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

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 commercial organizations.

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. No property other than finished products, a state-owned enterprise is not entitled to dispose of it without the consent of the owner.

1.2 Tasks and general principles of state property management

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

For questions strategic management relate:

Investment decisions;

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

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

Operational management includes three main groups of tasks: planning, control and management decision making. High efficiency 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 by the owner (in this case, the state) of the most important managerial functions become a mere 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.

Among the features characteristic of enterprises and organizations with the participation state capital that impede their effective functioning in the current market relations, most often include:

Inefficiency of the enterprise management system;

· low level responsibility of the heads of enterprises to the founders for the consequences of the decisions made,

Poor preservation and inefficient use of the property of the enterprise,

· weak financial and economic results of its activity;

· insecurity of the unity of the enterprise as a property complex;

· the practice of cross-subsidization and deformed structure of production costs.

Methodological developments in the field of management of state property complexes and their reform largely copy those for commercial organizations. But one should not expect similar results for state-owned enterprises, since the state property complex has significant differences:

High inertia of reproductive processes, usually caused by complex structure production and commercial relations and determining the effectiveness of the restructuring process by the initial state of the enterprise;

A significant share of non-production expenses, often including expenses for the maintenance of non-core assets;

Disunity of the goals of functioning industrial enterprise as an independent commercial unit and the tasks facing the owner (represented by state and territorial authorities);

Inefficient methods of management, which, as a rule, include traditional and outdated forms: budgeting, support for the system of sanctions, normalization of economic indicators.

For system support innovative development government organizations and state-owned enterprises, the main thing is the inflow of investments. Government authorities can ensure the provision, including under state guarantees, by banks or special funds long-term low-interest loans to state innovative companies. At the same time, preferential taxation can be used as an additional support measure at the local level.

The use of strategic management elements in property management at the regional level involves the use of decision support systems, both at the level of an individual organization, and at the municipal and regional levels. This is how the tasks of monitoring the state of the region's property resources, testing hypotheses, analyzing and forecasting market conditions, and analytically substantiating the strategic choice are solved.