What are the mechanisms and methods of anti-crisis management? How is anti-crisis management of the enterprise carried out? Where to order the services of an anti-crisis manager?

That's enough for you typical situation. Another financial year has come to an end. The reporting of the enterprise is formed and submitted. However, the problems did not decrease after that, but on the contrary.

Taxes have to be paid, accounts payable are growing, delinquencies on bank loans have begun to appear, staff salaries are below the industry average, suppliers are refusing to defer payments. The picture, frankly, is sad, there is a crisis.

But there are no hopeless situations. The most important thing is to find the right solution in time!

I, Alla Prosyukova, will tell you about one thing today. efficient way overcoming all these problems in the company - crisis management.

Even if your company has no problems, the business is thriving, the basics of crisis management will not hurt. As they say: "Forewarned is forearmed"!

So let's get started!

1. What is crisis management and what is it aimed at

I propose to define the main concept of the topic from the very beginning.

Procedures aimed at improving the financial and economic activity companies to take it out of crisis.

The main tasks of such management are:

• prevention of negative situations at the enterprise;
• crisis recognition;
• overcoming their consequences;
• mitigation of crisis processes.

Anti-crisis management is in demand both during a crisis and for preventive purposes.

Prevention includes:

• monitoring of the company's activities;
• timely detection of negative processes;
• assessment of the work of the company's divisions;
• development of a set of measures to prevent crisis phenomena.

Crisis management involves:

• stabilization of the financial condition of the enterprise;
• increase in sales volume;
• optimization of the company's expenses;
• increase in profits;
• resolving internal conflicts.

2. What are the methods of anti-crisis management - 5 main methods

Any management involves the use of a whole range of different procedures. Anti-crisis is no exception.

I propose to get acquainted with the most popular methods.

Method 1: Cost reduction

During a crisis, the company, as a rule, experiences financial difficulties. In this case, the use of such a method of anti-crisis management as cost reduction is justified.

Costs are reduced by eliminating expenses that are not related to the core business of the company, optimizing personnel costs, etc.

Example

A prime example of this method would be the 2009 crisis at Ford. The automaker's problems at that time were observed on all fronts.

The most important were:

• systemic economic crisis;
• repurchase of shares by competitors;
• internal conflicts;
• decrease in consumer confidence.

The main ones were associated with strikes by staff demanding a 30% increase in wages. The company could not afford its growth even by 15%.

At this point, the management was faced with the task of reducing the costs of the enterprise, including personnel costs.

The management made the following decisions: reduce the number of employees by 1200 people, cut bonus fund, to reduce payments to shareholders.

Similar measures, in combination with the reduction model range produced cars made it possible to successfully overcome the crisis.

Method 2: Create optimal reporting

For the activities of a crisis enterprise, the formation of optimal reporting is of particular importance, that is, capable of objectively reflecting the state of affairs of the company.

It is based on the analysis of movement Money and profitability of the troubled firm.

Method 3. Reorganization of the company structure

Crisis management uses the reorganization of firms in the form of separation and / or separation. This method allows you to financially stabilize the position of the company, prevent the loss of its market value, diversify capital.

Method 4. Increasing cash flow

The increase in funds makes it possible to carry out anti-crisis measures. Here it is important to correctly determine the priority ways to increase the cash flow of the enterprise.

The choice of methods is quite wide, we will consider them in more detail below.

Method 5. Determination of the organization's development strategy

An analysis of the activity of a crisis firm serves as the basis for the development of an anti-crisis strategy. This strategy changes under the influence of many factors of the internal and external environment of the enterprise.

It is important to consider all of them. Only with this approach, anti-crisis management will be effective.

The definition of an anti-crisis strategy can be conditionally divided into 3 stages:

1. Comprehensive company diagnostics;
2. Adjustment of the goals and mission of the company based on the results obtained.
3. The choice of an alternative strategy that can bring the company out of a crisis situation.

3. How to get the company out of the crisis - 6 important steps

The difficult situation in the economy, international sanctions, high exchange rates complicate the activities of almost any Russian enterprise.

In order to prevent the development of the crisis, it is necessary to know the main stages of the company's withdrawal from the current situation.

Stage 1. Determination of the crisis epicenter

The conclusion of the company from the crisis must begin with the definition of a site in its activities, which has become the starting point. This may be an uncontrolled increase in production costs, deterioration in product quality, non-compliance with contractual relations, an increase in receivables, etc.

Only an accurate definition of the epicenter of the crisis will allow us to develop effective anti-crisis measures.

Stage 2. Work with personnel

Personnel management in a company's financial difficulties is the most important component of anti-crisis management.

In such a situation, it is necessary to carry out the actions presented in the table:

№	Event	Content
1	Optimization of the number and structure of personnel	Revision of the staffing table, the formation of new job descriptions, the refusal of the services of employees performing minor operations (duties), working part-time, etc.
2	Information Support	The team must be aware of the real state of affairs in the company - the lack of information gives rise to rumors and destabilizes the situation
3	Creating a favorable microclimate in the team	Eliminate misunderstandings, disagreements in the team and any other situations that can lead to conflicts
4	Training	Retraining of employees in accordance with the new crisis conditions and requirements

Practice shows that such actions are able to set up the team to solve new strategic tasks.

Stage 3. Cost reduction

Cost reduction must be reasonable. It is very bad when this procedure negatively affects the quality of products and services provided.

Typically, cost reduction is achieved through:

• reducing material costs (buying cheaper raw materials and components, using resource-saving technologies, concluding contracts with local suppliers);
• reduction of funding for research and development;
• wage cuts;
• assortment regulation;
• expenses for administrative and economic needs, etc.

With the help of a professional, it is necessary to analyze all costs item by item. There will definitely be positions that can be reduced or optimized.

Stage 4. Sales promotion

There are many ways to stimulate sales. The specific choice depends on the type of activity of the company.

So, if it is necessary to stimulate sales at trading enterprises, then sales, promotions are applicable.

If we stimulate the sales of a manufacturing enterprise, then this is the distribution of commercial offers on the basis of potential clients, discount cards, comprehensive customer service solutions, the use of crm-systems for processing customer requests.

Stage 5. Cash flow optimization

The company optimizes cash flows through a range of activities.

Here are some of them:

• daily reconciliation of the balance of availability of funds;
• formation of the register of payments;
• increase in non-operating income through the sale of unused equipment, materials, etc.;
• discounts for customers who purchase products for cash;
• reduction of the term of trade credit;
• increase in sales;
• conservation of unused fixed assets (will reduce property tax).

Stage 6. Restructuring of accounts payable

One of the important stages of anti-crisis management is the restructuring of existing debt to creditors.

This can be done by assigning your receivables to the company's creditors. The advantage of this method is the reduction in the cost of servicing creditors, while there is no need to divert funds.

Also used:

• installment;
• exchange of debt for securities;
• debt cancellation.

4. Who provides crisis management services - an overview of the TOP-3 companies

Crisis management is a complex process. Efficiency strongly depends on the specialists involved in the development and implementation of the necessary procedures and processes.

I propose to get acquainted with a selection of companies professionally engaged in anti-crisis management.

The Moscow company "Navigator-Consult", founded in 2003, specializes in three areas: audit, consulting and evaluation.

Details of the main activities of Navigator-Consult LLC are presented in the table:

All auditors and appraisers of the company have qualification certificates and certificates, extensive specialized experience. The professional liability of employees is insured by Alfa Insurance.

The company specializes in restaurant consulting.

Main services:

• support for the activities of institutions;
• design;
• design and construction;
• crisis management;
• audit of restaurants;
• brokerage services.

Based on a deep, comprehensive analysis, the professional RESTCONSALT team is able to develop a strategy that increases the efficiency and profitability of any catering establishment.

"BusinessHelper" provides its clients with business assistance and offers services in the field of management consulting. The company operates in all regions of the Russian Federation.

Company advantages:

• works for the result;
• individual solutions for each client;
• deep diagnostics of the organization, taking into account specific features;
• All employees are practitioners with extensive experience in their field.

5. How to increase the resilience of an enterprise to a crisis - 3 useful tips

The disease is easier to prevent than to cure. This common truth is known to all. It is also relevant for the "health" of enterprises and organizations. After all, the crisis of the company is also a kind of disease. And, therefore, it is necessary to carry out preventive measures to prevent its development.

How to do it? Read my advice.

Tip 1. Periodically diagnose crisis phenomena at the enterprise

Due to my main profession, I often have to deal with the documentation of various companies. So for many, management reporting is in a deplorable state.

Even if it is conducted, its data are not analyzed, or are analyzed superficially. A similar situation develops with accounting. Naturally, in such a situation, important signs of a brewing crisis are missed.

My advice: do not neglect the analysis of all types of reporting! This will make it possible to diagnose the crisis phenomena of the enterprise in advance, and take the necessary measures in a timely manner.

Tip 2. Use the services of a crisis manager

If a crisis is on the threshold, then it is better not to try to deal with it alone. Invite a specialist - an anti-crisis manager. His services are useful not only at the peak of the crisis, but also at the first sign of tension in the work of the company.

The manager will conduct a comprehensive SWOT analysis, develop an action plan to avoid cataclysm and major losses, optimize cash flows and costs.

Tip 3. Do not delay using anti-crisis mechanisms

At the first symptoms of a coming crisis, anti-crisis measures should be immediately applied. You shouldn't expect that "will dissolve on its own".

Relevance of the research topic. Reforming the Russian economy during the transition to market relations put forward the task of forming anti-crisis management. The importance of its use is due to the crisis state of production in all sectors of the national economy: about half of the industrial enterprises in the country are insolvent, do not have working capital to ensure the production process, and fixed assets are obsolete and worn out by more than 75%. Their reconstruction requires huge capital expenditures and investments. State regulation of market transformations in the context of a deep crisis should take a leading place in the anti-crisis management of commercial firms. Improving the theory and practice of anti-crisis management will lead to a certain strategy, the initiative of business leaders, the introduction of the institution of bankruptcy and the activities of arbitration managers, increasing control over the implementation of the law and increasing the efficiency of the country's economic development, timely assessment of the crisis state, identifying risks and improving the efficiency of entrepreneurial activity.

Reforming the insolvency of enterprises in a competitive environment is a complex process of developing and implementing a set of measures of an economic, legal and technological nature, new management methods, reforming insolvent enterprises, and conducting anti-crisis procedures dictated by the market. This largely depends on the creation of economic and legal conditions, intelligence, knowledge and skills of the anti-crisis manager, the development of non-standard methods and techniques for improving management, financial recovery in emergency economic conditions.

Research objectives:

- to consider the features of enterprise management in a crisis;

– to explore the essence of anti-crisis management and the features of choosing a company strategy in modern conditions;

– consider the mechanism of business planning in the context of anti-crisis management.

The theoretical basis of the study is the work of such authors as Alekseeva M.M., Birman G., Gribalev N.P., Zel A., Zharkovskaya E.P., Tal G.K., Minaeva E.S. and etc.

1.1. The occurrence of crises in the organization

An organization is a relatively isolated structural unit in a general economic system. The criteria for such isolation are economic independence, organizational integrity (the existence of an internal and external environment), the presence of specialized information structures, the possibility of highlighting the overall result of work for the organization.

A separate firm, an enterprise, a joint-stock company, a bank, a company (insurance, tourism, etc.), as well as structural units of the public administration system, can be considered as an organization.

The following questions are very important in solving problems of management: in what periods of development of an organization can a crisis arise in it and develop; to what extent the danger of a crisis is determined by the risky change of the organization itself and how this can be connected with the development of the economic environment in which the organization in question operates.

Practice shows that crises reflect their own rhythms of development of each individual organization, sometimes not coinciding with the rhythms community development or development of other organizations. Each organization has its own development potential and the conditions for its implementation, while it is subject to the laws of the cyclical development of the entire socio-economic system. Therefore, the organization is constantly affected by both external factors, determined by the impact of the general cycles of the economy, and internal, depending on their own cycles and crisis development. one

External factors characterize the economic environment in which the organization operates and on which it cannot but depend. If the economy is in a state of systemic crisis, this affects the functioning of an individual organization, and for each in different ways. It all depends on the type of ownership of the organization, the type of its activities and on the economic and professional potential. At the same time, it should be borne in mind that each organization reacts differently to the ratio of internal and external factors affecting its state. Thus, in the event of a systemic crisis, a number of organizations are instantly destroyed, others resist crisis phenomena with all their might, and still others find different possibilities to use the influence of external factors for their own benefit, perhaps temporarily, in the chaos of general crisis phenomena. one

This can be explained by many reasons, including anti-crisis potential, professional management, increased economic activity, but at the same time, coincidence of circumstances and successful risky decisions cannot be discounted.

However, a situation is also possible in which, even with a very favorable external economic situation, the organization enters into a deep crisis. In this case, the reasons are likely to be internal factors of development - such as aging technology, inefficient organization work, miscalculations in economic strategy, mistakes in making economic decisions, business and socio-psychological conflicts, low professionalism of staff, unsuccessful marketing, and many others. 2

In order to be able to launch anti-crisis management programs in a timely manner, it is necessary to distinguish between the factors, symptoms and causes of a crisis.

Symptoms are manifested in indicators and, which is very important, in the trends in their change, reflecting the functioning and development of the organization. Thus, the analysis of indicators of labor productivity, performance efficiency, capital productivity, energy-to-weight ratio of production, financial condition, or such as staff turnover, discipline, job satisfaction, conflict, etc., can characterize the position of a production organization regarding the onset of a crisis.

At the same time, the value and dynamics of indicators can be evaluated both relative to the established recommended value (tolerances for changes), and relative to their values ​​in successive periods of time.

A symptom of crisis development can be, for example, a discrepancy between indicators and regular ratios or a sharp decrease in indicators at certain time intervals. However, the symptoms of the deterioration of the organization do not always lead to its crisis. A symptom is only an external manifestation of the beginning of the "disease" of the organization, but the causes of its occurrence lead to the "disease" itself - the crisis. It is the causes that underlie the onset of symptoms, and then the factors indicating the onset of the crisis.

Thus, the stages of a crisis can be represented by the following chain: causes -> symptoms -> factors.

Crises should be assessed not only by their symptoms, but also by their causes and real factors.

The cause of the crisis is the events or phenomena that cause symptoms and then the factors of the crisis.

Crisis factor - an event or a fixed state of an object, or an established trend, indicating the onset of a crisis.

For example, in an organization, the reasons may be financial and economic miscalculations, the general state of the economy, low qualification of personnel, and shortcomings in the motivation system. The symptoms of a crisis are the appearance of the first signs of negative trends, the stability of these trends, business conflicts, the growth of financial problems, and others, and then the factors of the crisis will be a decrease in product quality, a violation of technological discipline, growth and large debts on loans, etc. 1

From the point of view of the impact on the organization, the causes of the crisis in it can be classified into external and internal. External determine the impact of the environment in which the organization exists, and the occurrence of internal causes depends on the situation in the organization itself. External causes are determined by the state of the economy, the activities of the state, the state of the industry to which the organization in question belongs, as well as the impact of the elements.

The problem of the emergence of crises in the organization should be approached from a systemic perspective. Any organization is an integral system, it consists of interrelated elements, parts, components, etc. At the same time, the development of an organization, even with its quantitative growth, does not change general characteristics its integrity, unless, of course, its destruction occurs.

The system in the course of its life activity can be either in a stable or in an unstable state.

Distinguish between static and dynamic stability. Factors affecting the stability of the system can be external and internal. If stability is mainly dictated by external factors, then it is customary to call it external, if internal factors, then internal.

Under the conditions of centralized management of the economy, the stability of production and economic structures was achieved, as a rule, due to the influence of external control decisions, i.e., any or almost any destabilization processes were extinguished from the outside. Moreover, the mechanisms for bringing the system to a stable or quasi-stable state could be very different: these were additional economic support, and the replacement of the director, and the adjustment of plans, and the administrative reorganization of production, etc. In this case, the sustainability of the organization's activities was achieved by management from the outside, and the crisis did not occur . one

This does not mean that the problem of sustainability did not exist. It simply moved to the industry, regional and state levels and was always decided from above.

All earlier reforms concerned, first of all, higher levels, i.e., state (regional) and sectoral ones. It suffices to cite the facts of the organization of economic councils, the amalgamation (disaggregation) of ministries, the introduction of general management schemes. Currently, in a competitive environment, the problem of organizational stability is faced by every organization.

So, in order to recognize the crisis, it is necessary to detect symptoms in a timely manner, identify factors that indicate the possibility of a crisis, and identify its causes. The means of detecting the possibility of a crisis situation in an organization are intuition and experience, analysis and diagnostics of the state. They should be applied at all stages of the existence of the organization, because a situation is possible in which it can enter into a deep crisis at the peak of its development or in a very favorable external economic environment. one

1.2. Principles of anti-crisis financial management of an organization

From the standpoint of financial management, the possible onset of bankruptcy is a crisis state of the enterprise, in which it is unable to finance its economic activities.

The anti-crisis financial management system is based on certain principles that should be considered in detail.

Constant readiness for a possible violation of the financial balance of the organization. The financial balance of the organization is very changeable in dynamics. Its change at any stage of the economic development of the enterprise is determined by the reaction to changes in the external and internal conditions of its economic activity. A number of these conditions enhance the competitive position and market value of the organization. Others, on the contrary, cause crisis phenomena in its financial development. The objectivity of the manifestation of these conditions in dynamics determines the need for constant readiness of financial managers for a possible violation of the financial balance of the organization at any stage of its economic development.

Early diagnosis of crisis phenomena in financial activities organizations in order to timely use the possibilities of their neutralization.

Differentiation of indicators of crisis phenomena according to the degree of their danger for the financial development of the enterprise. Financial management uses an arsenal of indicators of its crisis development in the process of diagnosing the bankruptcy of an organization. These indicators capture various aspects of the financial activity of the organization, the nature of which is ambiguous from the point of view of generating the threat of bankruptcy. In this regard, in the process of anti-crisis management of the organization, it is necessary, when developing measures to restore the financial balance, to take into account the indicators of crisis phenomena according to the degree of their danger to the financial development of the organization.

The urgency of responding to individual crisis phenomena in the financial development of the organization. Each emerging crisis phenomenon not only tends to expand with each new business cycle of the organization, but also gives rise to new accompanying financial crisis phenomena. Therefore, the sooner anti-crisis mechanisms are activated for each diagnosed crisis phenomenon, the more opportunities the organization will have to restore the disturbed financial balance. Management at this stage can be aimed at the implementation of three fundamental goals that are adequate to the scale of the crisis state of organization 1:

– elimination of insolvency of the organization;

– restoration of the financial stability of the organization (ensuring its financial balance in the short term);

- changing the financial strategy in order to ensure sustainable economic growth of the organization (achieving its financial balance in the long term), self-financing.

The adequacy of the organization's response to the degree of real threat to its financial balance. The system of mechanisms used to neutralize the threat of bankruptcy is overwhelmingly associated with financial costs or losses caused by a reduction in the volume of operating production activities, suspension of sales investment projects etc. "Inclusion" of individual mechanisms for neutralizing the threat of bankruptcy should proceed from the real level of this threat and be adequate to this level. Otherwise, either the expected effect will not be achieved (if the mechanisms are insufficient), or the organization will incur unreasonably high costs (if the mechanism is excessive for a given level of bankruptcy threat).

Full implementation of the internal possibilities of the organization's exit from the financial crisis. In the fight against the threat of bankruptcy, especially in the early stages of its diagnosis, the organization should rely solely on internal financial capabilities. Experience shows that with normal marketing positions of the organization, the threat of bankruptcy can be completely neutralized by the internal mechanisms of anti-crisis financial management and within the financial capabilities of the organization. Only in this case, the organization can avoid painful reorganization procedures for it.

The choice of effective forms of reorganization of the organization. If the scale of the crisis financial condition of the enterprise does not allow to get out of it through the use of internal mechanisms and financial reserves, the organization is forced to resort to external assistance, which usually takes the form of its sanitation. Reorganization of the organization can be carried out both before and during the bankruptcy proceedings.

In the general case, the policy of anti-crisis financial management is to develop a system of methods for preliminary diagnosis of the threat of bankruptcy and the "switching on" of the mechanisms for the financial recovery of the organization, ensuring its exit from the crisis.

1.3. The essence of crisis management and the choice of a company's strategy in modern conditions

The axiom of entrepreneurial activity is that for each project of an enterprise, a serious business plan must be developed, taking into account the prospects for the development of firms and the requirements of the market. It should be ok market activity with a combination of strategic and tactical elements of financial support for entrepreneurship, cash flow management and finding optimal solutions for expenses and incomes and ensuring profits. The essence of anti-crisis management of an enterprise is the ability of management to analyze and regulate the mechanism for planning and distributing profits. The main problematic issue in the crisis situation of the enterprise is financing. one

In the context of deepening crisis phenomena, anti-crisis management of an enterprise occupies a leading place in the system of state regulation of market relations at the federal, regional and local levels.

Overcoming the crisis and increasing the efficiency of production is possible by identifying the real owner of the assets of the enterprise, reforming insolvent enterprises and is a complex process of developing and implementing a set of measures of an economic, legal, organizational and technical nature. The application of New management methods and anti-crisis procedures is mandatory, as it is dictated by modern conditions.

Economic measures are the most effective, as they make it possible to prevent insolvency and bankruptcy with a timely analysis of the state of the enterprise and in the future to see the deepening economic crisis in a successfully operating enterprise. And this is possible thanks to the use of an internal control system, external audit, state financial control and over the expenditure of funds, distribution of profits, deviations from business plan indicators, regulatory data, long-term planning and forecasting in the international capital market, goods, raw materials and services.

The crisis phenomenon can be caused by mistakes and unprofessional management. In addition, the crisis is strongly associated with risk. Its exclusion from the management decision will be an unexpected onset of the crisis, will create crisis situations.

Crises occur both in the process of functioning of the enterprise, and in the management of the development of the organization. They threaten viability. The reasons for the development of the crisis can be different: objective, subjective, natural, related to the level of scientific knowledge, imperfection of management, conflict of interests and market needs.

Therefore, depending on the cause of the crisis and anti-crisis management, the consequences of the crisis can lead to drastic changes: to bankruptcy, reorganization, or a soft, long-term and consistent exit of the enterprise to higher indicators. The possibilities of anti-crisis management depend on the goal, the art of managing leaders, the nature, motivation, responsibility, external assistance from state and municipal authorities, sometimes enthusiasm is decisive, although its effect is short-lived. It is impossible to exclude from the program of anti-crisis management national characteristics, cultural traditions, customs, as well as gross mistakes, non-contact of leaders, selfish goals and other motivations. one

According to the typology, crises can be partial, systemic, manageable, short-term and protracted, hidden and local, random and regular, artificial and natural. Their consequences can be devastating. From an economic point of view, the classification of risks is also diverse; these are frequent and speculative risks. Frequent risks are divided into natural, environmental, political, transport, property, industrial, trade and commercial.

The inability to manage crisis situations, untimely recognition of the causes and nature of the crisis and their consequences sometimes causes their protracted nature, turning from tapering (hidden) into overt crises.

The characteristics of the criteria for the economic crisis of an enterprise include the real and the upcoming one. The real crisis is considered as determining the assessment of the situation, the choice and development of successful management decisions. But the danger of a crisis always exists, even when it does not exist in reality. It is important to know the signs of the onset of crises and assess the possibilities for their resolution. If overcoming the crisis is a controlled process, then the success of management depends on the timely recognition of the signs of the offensive phases and the stages of objective development. Monitoring of anti-crisis development allows the management system to control processes, track trends according to certain criteria. An important role in anti-crisis management belongs to the state. Differentiating crises by typology, scale, problems, severity, area of ​​development and possible consequences, state management organizations highlight the causes and possible consequences of global signs that can destroy sectors of the national economy. For example, the management of the Aeroflot company decided to replace the fleet with foreign-made aircraft - Boeing and others. The company's management explained its management decision by great competitiveness, better quality characteristics, and the provision of preferential loans. However, the analysis showed the possibility of a crisis in the development of the country's aviation industry. The prediction of the crisis was revealed on the basis of a special analysis of situations and trends. The decrease in the efficiency of the production of aircraft, orders for them will lead to the decline of powerful factories, will create an acute crisis. The reduction in the production of domestic aircraft leads to a crisis. Therefore, contracts have recently been concluded for the supply of large batches of the latest aircraft, and a number of aircraft factories have received orders. This was one of the examples of painless resolution of the crisis, its exclusion due to foresight, confident and timely participation of the state in anti-crisis management. Therefore, the interests of the company and the country as a whole clashed here. For the company, its commercial interests are obvious, since it was profitable to purchase aircraft abroad on preferential terms, abandoning domestic equipment, although it is not inferior in quality to foreign ones. The development of the crisis reveals the imperfection of management, lack of knowledge and the level of human development, the use of natural disasters, destruction in political and socio-economic crises.

In 90% of cases, the failures of small commercial firms are associated with the inexperience of managers, the incompetence of managers, their abuse, ineffective management, making erroneous decisions and inability to adapt to market conditions. Even large firms are not immune from such failures. For example, the large company Hermes hired incompetent managers to the staff, which led to the bankruptcy of the company. The main reason for the failure of commercial firms is crisis situations that are created in the market due to changes in the market conditions, as well as excessive production costs due to the use of obsolete equipment, excessive management costs, marriage, irrational use of resources - all this leads to a decrease in competitiveness, the creation of risky venture capital firms that do not have time to respond to changing market requirements. Where no importance is attached to planning and forecasting the timing and volume of income, making payments, the enterprise becomes insolvent. A negative sign is a decrease in the amount of cash in the accounts of the enterprise. The sharp increase also points to the inefficiency of investment policy. This often starts with an increase in receivables. Sharply increasing debts of buyers and an increase in the terms of receivables can lead to bankruptcy. Anti-crisis management should take measures to change the policy of commercial credit to its customers, select those who are solvent and expand them, and provide additional income. one

The most positive signs of solvency is an increase in liquidity ratios. Increase in accounts payable, arrears to employees for payments wages, taxes and other payments to the budget - this is a clear sign of the creation of insolvency with an increase in the debt of the resource supplier and creditors. For example, a company has received a loan and is not able to pay it off in a timely manner. At the same time, debt obligations increase even more due to penalties.

The main indicator of the coming crisis may be an increase in overhead costs and a decrease in profits, a decrease in sales. Future crises arise in successful enterprises. Their causes are difficult to predict. They largely depend on the marketing service and low level research work: product updates, implementations promising technologies and new cheaper and higher quality raw materials, the personnel policy of the company and depend on the flow and occurrence of various risks. The classification of risks depends on the conditions and may vary within the goal. Current risks arise as a threat or danger of a loss today, a shortfall in profit due to a shortfall in income. The situation created in retrospect may turn out to be risky for the present reality. When there is a risky situation and the possibility of quantitatively and qualitatively determining the degree of probability of an adverse effect in the form of a flood, fire, earthquake, an erroneous decision of the head of a commercial company.

Always a risky situation statistical processes in the presence of uncertainty, necessary choice optimal solution and the possibility of error, the probabilities of the chosen decisions or events.

But the probability of the expected result can be obtained on the basis of subjective assessments of the dynamic development of risks. These include financial risks, tax risks, innovation risks, R&D risks, investment risks for lost profits, loss of profits and risks of direct financial loss. Often, investment risks arise during the activities of firms, banks with securities, which are called portfolio risks and are divided depending on operations into diversified and systematic risks.

1.4. Specifics of anti-crisis planning

Anti-crisis planning (ACP) is a direction of planning, which is carried out as one of the functions of anti-crisis management.

Unlike intra-company planning (IFP) carried out within the framework of a “financially healthy” enterprise, the agro-industrial complex takes place in different phases of the enterprise crisis (unprofitability, unprofitability, insolvency) and within the framework of various pre-arbitration (pre-trial resolution) and arbitration procedures (supervision, financial recovery, external management, bankruptcy proceedings). There are other specific differences that need to be highlighted: these are the features of the automatic transmission system and mechanism.

The system of plans has a form (structure) and content. In terms of content, the ACP system, unlike the WFP system, has a typical goal (not a mission) - “financial recovery of the enterprise”, to achieve which it is necessary to solve three typical tasks 1 :

1) elimination of insolvency;

2) restoration of financial stability;

3) settlement with creditors.

These precise guidelines (goal and objectives) determine the specifics of anti-crisis planning:

Clarity, specificity and purposefulness of the content of the entire system of plans.


The coincidence of the strategic and tactical concept (including the timing of implementation).


Focusing on financial, restructuring and marketing activities.


Inclusion of new “steps” or elements in the planning process, such as “Debt restructuring”, “Settlement with creditors”, “Program for the implementation of the Enterprise Financial Recovery Plan” (FOP plan).


Raise specific gravity FOP plan among other plans.


Complication of the interweaving and hierarchy of types of plans: “FOP Plan”, “External Management Plan”, “Business Plans”.


The relationship and subordination of the types of plans to the procedures for reorganization or liquidation of the debtor enterprise (according to the Federal Law "On Insolvency (Bankruptcy)" dated 10/26/2002).


The use of extreme methods for the implementation of plans, and hence the planning of extreme events.


The structural and content features of the ACP system are determined, on the one hand, by the internal and external conditions in which the debtor enterprise is located, and on the other hand, by the principles on which the anti-crisis planning process is based.


The specifics of the conditions under which the AKP takes place:


Short planning times (approximately one month, except in special circumstances).


Lack of internal, especially financial resources.


The negative impact of external, especially market, factors on the entire ACP process, including the constant deterioration of the state of the enterprise at different stages the process of planning and implementing plans. The situation of an enterprise can be compared with a person who has fallen into a swamp, who sinks deeper and deeper into it every minute, and, consequently, all the parameters of his external and internal well-being change.


Hence the need for constant monitoring of changes in the internal and external environment, making adjustments to operational planning and implementation of anti-crisis measures.


The special role of control at all stages of planning: from within - by arbitration managers; outside by creditors.


Unfavorable socio-psychological climate at the enterprise, the possibility of falsifying the initial data and (or) sabotage of planned activities.


Accounting for the features of the crisis phase of the debtor enterprise and its predictive models.


The impact of changes in the Laws and Codes of the Russian Federation on the procedures of the AKU and the AKP (for example, the introduction of a new procedure "Financial recovery" - Chapter V of the new Federal Law "On insolvency (bankruptcy)" dated October 26, 2002, which should be equipped with planning and implementation mechanism ).


The system of anti-crisis plans, as well as the planning process, is based on certain principles, namely:

unity of goals and objectives of planning at all hierarchical levels:
Russian Federation, subjects of the Russian Federation, enterprises;


exact adherence to each letter of the Federal Law "On insolvency (bankruptcy)" dated 10/26/2002 No. 127 F-Z;


systemic, process, situational approach to planning anti-crisis measures and their implementation;


the principle of optimality and economic efficiency;


the principle of priority (ranking goals and objectives according to their importance);


the principle of variance (development of alternatives, their comparison, evaluation and selection of the best option);


principle social responsibility(before the team of the enterprise and society).

The specificity of the AKP lies in the extreme nature of the external and internal conditions of the functioning of the debtor organization, which dictate other planning principles that must be taken into account: risk - to the manager in the system of plans, in the process and procedures of anti-crisis planning.

2. BUSINESS PLANNING UNDER THE CONDITIONS OF ANTI-CRISIS MANAGEMENT

2.1. The essence and main provisions of the development of a business plan

Business planning for production and commercial activities not only possible, but also vital for all organizational and legal forms of enterprises. The market does not suppress or deny planning in general, but only moves it mainly to the primary production link - enterprises and their associations. Even in the country as a whole, the area of ​​necessary planning is not completely replaced by the invisible regulating hand of the market. Both in the West and in the East, states determine their economic development strategies, global ecological problems, major social and scientific and technical programs, distribution of the country's budget, defense, etc. At the level of enterprises, not only strategic (long-term) self-planning is carried out, but also detailed development operational (current) plans for each department and even workplace. The calendar plans (monthly, ten-day, quarterly, semi-annual) specify in detail the goals and objectives set by the prospective and medium term plan. Calendar plans production includes information about orders, their availability of material resources, the degree of utilization of production capacities and their use, taking into account the timing of the execution of each order. They also provide for expenses for the reconstruction of existing facilities, replacement of equipment, training of employees, etc. market conditions stable enterprises widely use the advantages of planning in competition.

First of all, when substantiating the provisions of the business plan, it is advisable:

focus on issues that may be of interest to those to whom they are addressed - employees of the enterprise, partners or other external consumers;


present the essence of the project in the most accessible form at the very beginning of the business plan;


justify all calculations and indicators in such a way that they are real and reliable, without exaggeration and embellishment of the economic results of the project.


The business plan begins with a title page, which usually indicates 1:


name of the project, for example, “business plan for creating a wallpaper manufacturing enterprise”;


place of preparation of the plan;


names and addresses of founders;


the purpose of the business plan and its users.


The title page is followed by a table of contents - the wording of the sections of the plan, indicating the pages and highlighting the most important points in accordance with the characteristics of a particular project.


The confidentiality memorandum is drawn up in order to warn all persons about the non-disclosure of the information contained in the plan and its use solely in the interests of the company that submitted the project.


Summary - a summary of the main provisions of the proposed plan, including the following fundamental data: ideas, goals and essence of the project; features of the offered goods (services, works) and their advantages in comparison with similar products of competitors; strategies and tactics for achieving the set goals; qualification of personnel and especially leading managers; forecast of demand, sales of goods (services, works) and the amount of revenue in the coming period (month, quarter, year, etc.); the planned cost of production and the need for financing; expected net profit, level of profitability and payback period; the main success factors are a description of the ways of action and activities.


Description of the industry - analysis of the current state and prospects for the development of the selected business industry, including a description of: its raw material base; segment (niche) of the market and the share of the enterprise on it; potential customers and their opportunities; regional structure of production; fixed assets and their structure; investment conditions.


Analysis of the investment attractiveness of the business sector consists of three stages 1: multivariate analysis of the level of intensity of industry competitiveness; determination of the stage of development of the chosen industry; direct analysis of the investment attractiveness of the industry.


When choosing a business area and industry, information about their position in the global division of labor and on the international market, export opportunities, as well as production and technical ties with other sectors of the economy for which the products of this industry may be of interest (Fig. 1) are useful.


In any country, there are prohibited areas of business (smuggling, pornography, etc.), as well as activities that are the subject of state monopoly (weapons, pesticides, drugs, etc.).


For many entrepreneurs, there are also economic restrictions on penetration into a particular industry: a high level of initial capital; long payback period of invested funds; uncertainty in achieving profit (education, etc.).


It is also necessary to take into account the current conjuncture, since entrepreneurial activity is subject to cyclicality: prosperity, stagnation, decline.


In addition, economic situations differ not only in time, but also in space - by districts and regions. It is more difficult to penetrate into a monopolized industry than into a competitive one. An entrepreneur selects a field of activity from four main types of business (table 1).





Rice. 1. - The main factors in choosing the field of entrepreneurial activity


Table 1


Brief description of the main types of business


Business type	Main functions	Organizational forms
Industrial	Production of goods, works, provision of services	Commercial organizations (enterprises, firms, companies)
Commercial	Purchase and sale of goods and services	Trade organizations, commodity exchanges
Financial	Purchase and sale of currency, securities, investment	banks, stock exchanges, financial companies, trust and other organizations
Intermediary	Provision of services	Commercial organizations
Insurance	Insurance and reinsurance	Insurance companies




For business success, more than just correct definition a market for oneself, but also finding one's own, often very narrow, area on it, a place that has not yet been occupied or insufficiently used by competitors - a “niche” of the market, i.e. a limited scope of entrepreneurial activity, focused on a specific consumer and allowing a businessman to realize his potential in the most efficient way. The search for a “niche” in the market is like a search for free space, a vacuum that needs to be filled as soon as possible. In essence, the “niche” of the market is a combination of urgent and fully conscious needs and problems of society with somewhat not quite conscious, non-traditional forms, ways, methods of solving and satisfying them 1 .


2.2. Features of a business plan in a crisis management


The business plan is drawn up in order to justify and make decisions on restoring the full solvency of the organization, its financial stability and efficient operation in long term time.


The main objectives of the business plan of the organization are 2:


- determination of short-term and long-term goals of the organization;


- development of specific areas of production and economic activities of the organization in accordance with the needs of the market and the possibility of obtaining the necessary financial resources;


– development of a set of procedures to improve production, financial potential ( financial policy), management, supply and marketing systems;


– conducting an inventory of property and determining the composition of free assets for their subsequent sale;


– substantiation of the application for financial assistance;


- justification for changing the production orientation of the organization and the release of new types of products that are more profitable for the organization;


- justification, if necessary, of the reorganization of a legal entity (separation, accession, spin-off, etc.);


- development of a plan of specific measures for the financial recovery of the organization, the timing of their implementation;


– development of an action plan for the restructuring of accounts payable and receivable.


The main sections of the business plan and their content 1:


1. Description of the organization, its characteristics. The results of the analysis of the financial condition of the organization. Causes of financial instability of the organization.

Products and services - types of products, volume, consumer properties, the possibilities of the production and technical base for the production of new products, the availability of qualified personnel.


Management and organization. Organizational and production management structure of the organization, personnel policy. Functions, duties, powers and responsibilities of management personnel. Payment and stimulation, motivation of interests.


Production plan - description of the assortment, new developments, characteristics of technology, fixed assets, raw materials and materials, labor resources, mechanization, types and schemes of cooperation, quality control, product service.


5. Marketing is the most important part of the business plan, supply market research material resources and marketing of products, competition (impact of competitors on the market, strengths and weaknesses of competitors, future sources of competition), sales forecast and consumption forecast, pricing (estimation of own costs, market price analysis, real prices), methods of product distribution ( types of distribution channels, intermediaries, direct deliveries), methods of sales promotion (advertising, personal experience selling, consumer promotion: discounts, gifts), direct marketing, etc.


More detailed descriptions are given of the most important elements of marketing, advertising for example.


Corporate advertising is an advertisement of the enterprise, its successes and merits. The task of branded advertising is to create in society, among potential customers, the preferred image of the enterprise, the image of the enterprise, which would inspire confidence in the enterprise itself and all the goods it produces.


As means of distribution of advertising of the enterprise, the following can be indicated:


– press (newspapers, magazines, books, reference books);


As an example of measures that contribute to the restoration of solvency and support for the effective economic activity of the enterprise, the following can be cited: change of the management of the enterprise; enterprise inventory; restructuring of receivables and payables; reduction of production costs; sale of subsidiaries and shares in the capital of other enterprises; sale of construction in progress; optimization of the number of staff and provision of social benefits for the dismissed; sale of surplus equipment, materials and stocked finished products; debt conversion by converting short-term debt into long-term loans; progressive technologies, mechanization, automation of production; improvement of labor organization; overhaul, modernization of fixed assets, replacement of obsolete equipment, acquisition of additional fixed assets.


6. Capital - the structure of equity and borrowed capital, assessment of the use of capital, issue of securities (shares, bonds).


7. Risks - internal (by type of activity: production, finance, sales, etc.) and external (economic, market, etc.).


8. Plan (program) of specific measures (measures) for the financial recovery of the organization, increasing its financial stability and competitiveness. Evaluation of their effectiveness from implementation (pessimistic and optimistic estimates).


9. Financial plan - describes the financial results for the past period, provides a forecast of financial results, a schedule of settlements with debtors and repayment of accounts payable (special attention to overdue obligations, the structure of income and expenses, cash flow forecast by quarters, investment activity forecast, assessment of expected results of the organization's activities.


2.3. Functions and principles of business planning


In the most general case, a plan is an image of something, a model of the desired future or a system of measures aimed at achieving the goals and objectives set. A business plan, as one of the most common types of plans at present, is: a working tool for an entrepreneur to organize their work; a detailed program (of rationally organized measures, actions) for the implementation of a business project, which provides for an assessment of costs and income; a document characterizing the main aspects of the activity and development of the enterprise; the result of research and justification of a specific direction of the company's activities in a particular market.


An enterprise can have several business plans at the same time, in which the degree of paperization of justifications can be different. In small business, the business plan and the plan of the enterprise may coincide both in scope and content.


Any business plan should provide convincing answers for the entrepreneur and his potential partners to at least five basic questions (Figure 2).





Rice. 2. The purpose of the business plan and its main elements


Business planning, as a necessary element of management, performs a number of important functions in the business system, among which the following are of the greatest importance:

initiation - activation, stimulation and motivation of planned actions, projects and transactions;


forecasting - foreseeing and justifying the desired state of the company in the process of analyzing and taking into account a combination of factors;


optimization - ensuring the choice of acceptable and the best option enterprise development in a specific socio-economic environment;


coordination and integration - taking into account the interconnection and interdependence of all structural divisions of the company with their orientation towards a single common result;


management security - providing information about possible risks for the timely adoption of proactive measures to reduce or prevent negative consequences;


streamlining - creating a unified general order for successful work and responsibility;


control - the ability to quickly track the implementation of the plan, identify errors and its possible correction;


upbringing and training - the beneficial effect of models of rationally planned actions on the behavior of employees and the possibility of learning them, including on mistakes;


documentation - the presentation of actions in documentary form, which can be evidence of the successful or erroneous actions of the firm's managers.


When developing business plans, it is necessary to follow the fundamental principles of planning, which create the prerequisites for the successful operation of an enterprise in a particular economic environment.


The basic principles of intra-company planning are as follows.


Necessity: 1) mandatory application of plans in any field of activity is the rational behavior of people; 2) before acting, everyone should know what he wants and can.


Continuity: 1) The planning process at the enterprise should be carried out constantly by: a) the consistent development of new plans at the end of the plans of previous periods; b) rolling planning - after a part of the planning period, an updated plan is drawn up, in which the planning horizon increases, and for the remaining period the plan can be refined due to the appearance of previously unforeseen changes in the external environment or internal capabilities and orientation of the company.


Elasticity and flexibility: adaptation of initial plans to changing conditions is carried out by: a) introducing planned reserves for key indicators; b) application of eventual (in case) planning for different situations data distribution; c) using operational plans to take into account emerging changes in the environment; d) use of alternative plans.


Unity and completeness: consistency is achieved in three main ways: 1) the presence of a common (single) economic purpose and the interaction of all structural divisions of the enterprise on the horizontal and vertical levels of planning; 2) all associated partial plans of the structural units of the company and areas of activity (production, sales, personnel, investment, etc.) should include a general master plan for its socio-economic development in interconnections; 3) inclusion in the plan of all factors that may be important for decision-making.


Accuracy and paperization:


1) any plan must be drawn up with enough a high degree accuracy to achieve the goal;


2) as we move from operational short-term medium- and long-term strategic plans, the accuracy and paperization of planning, respectively, can decrease until only the main goals and general directions of the company's development are determined.


Cost-effectiveness: 1) the costs of planning should be commensurate with the benefits received from it; 2) the contribution of planning to efficiency is determined by the improvement in the quality of decisions made.


Optimality: 1) at all stages of planning, the choice of the most effective solutions should be ensured; 2) is expressed in maximizing profits and other performance indicators of the company and minimizing cost, with predictable restrictions.


Communication of management levels: 1) is achieved in three ways: a) paperization of plans "top-down"; b) consolidation of plans "bottom-up"; c) partial delegation of authority.


Participation: 1) Active participation of personnel in the planning process enhances their motivation for behavior; 2) Planning for yourself is psychologically and economically more effective than for others.


Holism (a combination of coordination and integration): the more structural units and levels of enterprise management, the more expedient (more efficient) to plan in them simultaneously and in interdependence. Planning at each structural level of the enterprise independently cannot be effective without the interconnection of plans at all levels.


Ranking of planning objects:


1) investing in the most profitable goods (industries);


2) with the same competitiveness of goods - first of all, the development of the production of goods with the largest sales volume.


Variance: development of several alternative plan options: optimistic, pessimistic, conservative, etc.


Social orientation provides: 1) social development of the team; 2) Ensuring environmental safety and ergonomic products.


Stability: the immutability of capital investment plans, otherwise there may be large losses of resources and additional costs


Adequacy: compliance of planned indicators with the real situation is achieved: 1) by increasing the number of factors taken into account; 2) increasing the accuracy (validity) of forecasts.


The fundamental principles of planning are closely interconnected and ultimately guide entrepreneurs towards a comprehensive justification of planned indicators and the achievement of the best socio-economic results of the enterprise. They determine the content and orientation of the planned work at all stages of the justification of the project and its consistent implementation.


In addition to the listed basic principles, the planning process usually takes into account the general economic principles of scientific character, priority, dynamism, directiveness, efficiency, completeness, etc.


2.4. Stages of developing a business plan


Any type of entrepreneurial activity and the subsequent development of a business plan for a conceived project usually begins with a new idea. Without a good idea, business is impossible. Entrepreneurial abilities, as the most important factor of production, are expressed primarily in the ability to generate, accumulate and develop new ideas. In the very general view an idea is a form of reflection in thoughts of the phenomena of objective reality, which includes a generalization of the experience of previous development and awareness of the chain of further business transformation.


Motivation, production, accumulation and implementation of ideas is manifested in the form of an entrepreneur's desire to satisfy his needs in the business process and its results. Need as a need or lack of material and spiritual goods for existence.


The main stages of justification of an entrepreneurial project 1:


1. Justification of the project idea and information about the project: matching the idea of ​​the project existing system economic relations in the country; list of sponsors and reasons for their interest in the project; the main characteristics of the project (project objectives, its preliminary main strategy, geographical area and share in the domestic and foreign markets, market niche; type of project placement (market or resource orientation); economic policy to support the project; production and its structure, capacities of the enterprise; contours of economic, industrial, financial, social policy; national, sectoral and preparatory factors favorable to the project; information about the project (name, address, financial capabilities, role in the project of the organizer or initiator of the project).


2. Market analysis marketing strategy, basics of project strategy: general economic analysis of the market; general economic indicators demand for products provided by the project (population and its growth rates, per capita income and consumption, etc.); state policy, practice and legislation in the field of consumption, production, import and export of products provided by the project; restrictions on standards, obligations, taxes, subsidies, credit control and regulation of foreign relations; the current level of national production of designed products, including production for domestic consumption; the current level of imports; data on the behavior, habits and reactions of individual and group consumers, as well as data on trade practices; market research; forecasting changes in the capacity of the domestic market; the possibility of entering the markets of other countries; import of competing products; project objectives (import substitution, use of available resources, penetration into the international market, etc.); project strategy (leadership in costs, focus on a limited group of buyers, occupying a market niche) - means and actions to achieve goals; marketing strategy (market penetration, market development, product development, diversification); operational activities (collection, processing and systematic assessment of information about the market, market environment) demand and competition, customer behavior and consumer needs, the study of competing products, analysis of marketing tools and other factors; use of individual marketing tools in the short term; sales goals (turnover, market share, company reputation, profit); marketing costs and revenues - determining the selling prices of products (internal production and marketing costs, customer response to different prices - price elasticity, competitors' pricing policy); “promotion” of products (advertising, public relations, individual selling, sales promotion, trademark); after-sales service of products (delivery of spare parts, services for maintenance and repair, the creation of appropriate capacities in various geographical locations); "optimum production capacity"; suitable technology (technological concept); technically expedient production program; alternative marketing strategies with a forecasted sales period, taking into account the nature and type of products.


3. Raw materials and components, their classification, needs and supply strategy: mineral resources (paper information about reserves and physical and chemical properties of resources); agricultural materials (quality information, methods of collection and removal, etc.); marine products (estimation of reserves, volumes and production costs, national policy features and environmental restrictions); processed industrial materials (the possibility of interchangeability of semi-finished products, the possibility of using semi-finished products with varying degrees of processing depending on the nature of the technological cycle of the future project); auxiliary materials: the need for electricity, fuel, water and steam supply, packaging materials; general assessment of needs, taking into account the choice of location, technology and production capacity and project, sources of supply and possible bottlenecks environmental costs - to adjust investments in buildings, structures, machinery and equipment; spare parts; supplies for social and other needs (especially during construction in remote and sparsely populated regions): food, medical and educational services, clothing, footwear, road construction (sand, gravel, asphalt, etc.); creation of special process flow diagrams showing how and at what stage of the production process certain materials are consumed; paper analysis on a separate diagram of each stage of the process flow (taking into account the characteristics of the machines, equipment, standards, etc. used); general need for materials and components; sources of supply (external, internal, their location); transportation of materials and possible transportation costs; evaluation of alternative end uses of the supplied materials and the possible impact of such use on their availability; the goals of the strategy for the supply of raw materials and components (cost minimization, risk minimization and optimization business relations with suppliers); the supply program is the basis for calculating costs (definition of sources of supply and suppliers, agreements and contracts, means of transportation, storage, assessment of the risk of supply disruption).


4. Location and environment analysis: development of several alternatives taking into account: the environmental situation, geographical conditions, the environmental impact of the project and the environmental impact assessment; state socio-economic policy, incentives and restrictions, infrastructure of the project area; selection of a production site from several options, taking into account: natural conditions(soil, climate, etc.); environmental impact (restrictions, standards); local infrastructure in the area of ​​the production site; strategic aspects; land value; the cost of preparing the production site.


5. Engineering preparation of the project and technology: development of a preliminary production program, taking into account market and resource constraints for various levels of production at a minimum price level (after determining the proposed sales volume, a paper production program is developed); determination of the need for materials and labor (drawing up balances of material and labor resources) for various stages of production and various levels of production capacity utilization; production capacity: nominal maximum (a benchmark for determining the actual degree of utilization of production capacity), normal production capacity (the optimal level of production, taking into account the interaction of technology, resource availability, investment and production costs); careful study of alternative technologies and know-how, taking into account the nature and needs of the market, the availability of resources, environmental factors, the project implementation strategy; the choice of technology based on an assessment of the possible impact on the environment, the economy and the social environment. Evaluation by stages: formulation of the problem; description of technology, forecast of technology development; description of the social sphere, forecast of the social sphere; identification of technological impact; technological policy analysis; evaluation of results; sources of obtaining technology (know-how): a) licensing; b) acquisition full right on technology; c) joint ownership of the right to use technology; development of a project implementation plan - the basis for financial support and calculation of all costs; listing necessary equipment broken down by groups (technological, mechanical, electromechanical, tools and instrumentation, transport and conveyor, etc.); compiling a list of spare parts, scientific equipment and instruments; development preliminary plan construction and installation works; determination of the need for repair work, taking into account available opportunities; initial calculation of the cost of construction on the basis of unit costs (per 1 sq. m. of the area);


6. Organization and management of the enterprise: stages of development of the organizational structure: definition of commercial goals and objectives; identification of the functions necessary to achieve the goals; grouping of necessary functions; development of organizational structure; preparation of training and recruitment programs”; development of an organizational structure (3 levels): upper level of management (long-term strategic, economic and budget planning, control and coordination of activities); middle level of management (planning and control over various project functions: sales, production, financing, etc.); lower level of management (daily control over current operations); organizational design - the creation of administrative units (general management, finance and financial control, personnel management, marketing and sales, supply, transportation and storage. Production, economic calculations, quality of repairs, etc.); initial overhead calculation: costing.


7. Determining the need for labor resources: classification of labor resources: by categories (management and production personnel, skilled and unskilled workers); according to functional characteristics (general managers, production managers, administrative personnel, machine operators, drivers, etc.); determination of the need for senior management personnel at the stage of formulating the idea of ​​the project; determination of the need for labor force, based on the socio-economic characteristics of the project implementation region (labor mobility, the possibility of using female labor, etc.); Development of training and retraining programs for personnel at the design and construction stage of the facility (costs from 10 to 15% of investment costs); assessment of the costs of hiring, training and retraining of personnel.


8. Planning the project implementation process: stages of the process implementation: formation of the project implementation team; company formation; financial planning; creation of organizational structures; acquisition and transfer of technology; a set of labor resources; technological design; preliminary evaluation of contracts (agreements); preparation of tender documents; tender, opening of tenders, evaluation of tenders; negotiations and conclusion of contracts (agreements); paper technological design; acquisition land plot; construction works; installation of equipment; purchase of materials (raw materials, semi-finished products, components, etc.); advance marketing; putting objects into operation; start of production; development of a schedule for implementation: implementation from the creation of a special group for the implementation of the project to the performance testing of equipment and the entire production; constant marketing costs at all stages.


9.Financial analysis, evaluation of investments and project financing: analysis and evaluation of costs, results and future net income, expressed in financial terms; methodological principles (analysis of the reliability of project information, analysis of the structure and significance of costs and projected income to determine critical factors that have a decisive influence on the feasibility of investments; a more definite assessment of the annual cumulative financial net income, expressed in terms of profitability, efficiency and investment volumes; taking into account the time factor in prices, the cost of capital: the process of making investment decisions under conditions of uncertainty (taking into account entrepreneurial risk); objects of financial analysis (determining the most attractive alternative project under the current level of uncertainty, identifying the most important factors and possible strategies for managing and controlling the relevant risks, determining the structure and amount of financial resources required for the implementation and operation of the project, options and acquisition at the lowest price and the most effective options for their use); cost classification; methods of economic evaluation of investment projects; traditional methods for evaluating investment projects: a method for determining the payback period; method for determining the simple rate of return; discount methods for evaluating investment projects: net present value (VAT) method; method of internal rate of return (IRR); discounted payback period method (DPO); evaluation of an investment project by several methods and selection of the most optimal method; project financing and needs assessment: preliminary (before the development of a feasibility study); final (after choosing a location, determining production capacity, calculating costs for site preparation, construction, acquisition of technologies and equipment); share capital (issue of common and preferred shares); borrowed capital: short-term and long-term loans against working capital (commercial banks and suppliers of various types of raw materials and materials); long-term loans (national government and international financial institutions) to finance new projects; leasing financing for equipment ( leasing companies, banks, agencies industrial development); financial indicators of production activity: debt ratio; indicator of current debt; coverage of long-term debt; indicator of the ratio of receivables to accounts payable; economic indicators: capital/product (margin ratio); net present value; current profitability of investments; effective employment.


Finally, the whole set of factors turns into an idea and a plan of action. This is followed by an expression of will - the practical implementation of the business plan and the ideas embodied in it.


The activity of an entrepreneur in the selection and implementation of business ideas technologically goes through four enlarged phases (Table 2).


At the first stage of preparing a business plan, the mission (philosophy, vision of the enterprise) is determined - a brief description of the economic unit, its main goals, purpose, scope, norms of behavior and role in solving the social problems of the region, society 1 .

table 2


Phases of selection, evaluation and implementation of entrepreneurial ideas


No. p / p	Phase name	Main content
	The search for a new idea and the factors of its occurrence	Motives, the state of the market, the achievements of science and technology, unrealized and unsatisfied demand, etc.
	Analysis of the potential and real value of the idea	Identification of the necessary conditions and the availability of technical, economic and social opportunities for the implementation of the idea (requirement for initial capital, rate of return, payback period, main production indicators, goal).
	Risk assessment	Types of risks, sources of their occurrence and measures to minimize the risk of bankruptcy and financial losses.
	Development of a business plan for the project	Action plan for achieving the goal: the choice of technology technology, resource provision, process management, etc.

The second stage is the definition of the goals of developing a business plan. The goal is the future desired state of the enterprise, the motive or master of the behavior and actions of its employees.


The formation of a business plan, ideas for creating a new or significant change in an existing company goes through several stages, which can be enlarged or paperized to varying degrees (see Fig. 3).








Rice. 3. Stages of business plan formation


In the business system, the goal performs five functions: initiatives - a comparison of the existing and desired state of the company, the motive for action; decision-making criteria - evaluation of information and choice of alternatives, priorities in business; management tool - guiding requirements for actions, determining business directions; coordination - ensuring conflict-free relations of decision makers, coordination of the work of specialized units; control - comparison of the operational state of indicators of economic activity with their target level.


Unlike the mission, the goals express more specific directions of the enterprise.


Goals should be clear, concise, unambiguously understood and formulated in terms that reflect the prospective future state of the enterprise. Therefore, when developing goals, it is necessary to take into account a whole set of requirements for their content and form.


On the basis of the general goal of the enterprise, private goals of functional units (marketing, personnel, etc.) are formed, which concretize and document the tasks of structural units.


The effectiveness of an entrepreneurial project depends on the correct assessment of external factors, which, as a rule, the company cannot immediately influence. These factors are numerous and include: the general political and economic conditions for business development in the country, legislation, the level of income of the population, established consumption traditions, the culture of the population, its demographic structure, and a number of other important parameters (Figure 4). In addition, information about the competitive environment and the current level of demand for these or similar goods and services is important for an entrepreneur 1 .


One of the essential factors is the perception of competition and competitors. Useful for its accounting is the comparison of the entrepreneurial project, goods and services with those goods that are already on the market.


Comparison within the competition triangle of market capacity, the possibility of its segmentation, the benefits offered to the consumer by competitors and the project being implemented, should answer the question of the prospects of the project in conquering a sufficient market segment.


The location and analysis of information about the external environment and the strengths and weaknesses of the company will help the entrepreneur soberly assess his situation in the market and develop an appropriate strategic course of action.


The most favorable situation for the firm occurs when the favorable opportunities of the external environment coincide with strengths enterprises. On the contrary, threats from the environment, imposed on the weaknesses of the enterprise, create the prerequisites for a crisis situation and the impossibility of doing business. An entrepreneur, given various combinations of external and internal factors, forms the main strategic directions of the enterprise and, accordingly, adjusts in accordance with them all the content of the business plan and the activities of his company.


With cardinal changes in the activities of the company, in the event of a crisis and the threat of bankruptcy, management must immediately.





Rice. 4. The main factors of enterprise development














IS IT ENOUGH


OUR EFFICIENT


ACTIONS








Rice. 5. Triangle of competition


At the third stage, after defining the mission, goals, strategy of the enterprise, the general structure of the business plan itself is established. The scope and structure of the business plan is influenced by the size of the enterprise and the objectives. For small firms usually draw up a plan of a simplified structure - from two parts: short description project and the main part containing more detailed calculations and justifications.


The fourth stage of business planning is to collect the information necessary to develop each section of the plan. This is an important and very time-consuming part of the planned work. Sources of information can serve as special industry directories, standards design organizations, specialized firms, materials of statistical bodies, special studies and observations; knowledge of highly qualified economists, consultants, as well as employees of the enterprise who are well aware of the internal environment of the company and their business.


The next, fifth stage of planning is the direct development of individual sections and the execution of the entire business plan in the form of a single document.


CONCLUSION


Thus, anti-crisis planning is the direction of planning, which is carried out as one of the functions of anti-crisis management. At the same time, anti-crisis planning takes place in different phases of the enterprise crisis (unprofitability, unprofitability, insolvency) and within the framework of various pre-arbitration (pre-trial resolution) and arbitration procedures (surveillance, financial recovery, external management, bankruptcy proceedings), while there are features of the system and mechanism the planning itself. The specificity of anti-crisis management lies in the extreme nature of the external and internal conditions of the functioning of the debtor organization, which dictate other planning principles that must be taken into account: risk - to the manager in the system of plans, in the process and procedures of anti-crisis planning.


In a market economy, a business plan is a working tool used in all areas of business. The business plan describes the process of the company's functioning, shows how its leader is going to achieve their goals and objectives, primarily increasing the profitability of the work. A well-designed business plan helps the company grow, gain new positions in the market where it operates, draw up long-term plans for its development, concepts for the production of new goods and services, and choose rational ways to implement them.


A business plan is one of the constituent documents that define the company's development strategy. However, it is based on general concept development of the company, develops in more detail the economic and financial aspect of the strategy, provides a feasibility study for specific activities. The implementation of the strategy is based on broad investment programs, compiled as a whole system of interrelated technical, organizational and economic changes for a certain period of time. The business plan covers one of the parts of the investment program, the implementation period of which, as a rule, is limited to several years (often corresponding to the terms of medium-term or long-term loans), allowing to give a fairly clear economic evaluation planned activities.


Business planning is not only the most important function of production management, but also integral part the success of any business activity. The greater the instability in the external environment, the more order should be in the internal organization of the enterprise, the more attention should be paid to the development of a strategy for market and organizational development and operational actions to implement these strategies.


LIST OF USED LITERATURE

1. About insolvency (bankruptcy): the federal law dated October 26, 2002 No. 127-FZ // SZ RF. 2002. No. 43. Art. 4190.
   

   Alekseeva M.M. Planning of the company's activities. Teaching aid.–M.: Finance and statistics, 2006.
   

2. Konokov A., Rozhkov K. How to get out of the crisis for large enterprises // Problems of theory and practice of management, 2004. No. 4. Evaluation of the enterprise management system The role of complex economic analysis in the enterprise management system 2015-01-23

Introduction

The term “crisis management” is relatively recent. It is believed that the reason for its appearance is the reform of the Russian economy and the gradual entry of Russia into the zone of crisis development. Not many expected that the result of the reforms would be a crisis, but many today understand that only a new type of management can bring the economy out of the crisis. Such management is called "anti-crisis". But the name is the name, and its essence causes great debate. The crisis, no matter how deep it may be, will eventually pass. The history of economic development of many countries confirms this. And the need for anti-crisis management will disappear? Does this mean that this type of management is temporary or purely pragmatic? Why then study it, create a scientific concept and train specialists in the system of higher education?

Of course, the aggravation of the crisis in Russia has caused the need for effective anti-crisis management. This is the order of practice. But the trends in the development of management science lead us to the need to develop the concept of anti-crisis management. Its prerequisites are the concepts of cyclic development, manageability, resource saving, motivation, time saving, social partnership and many others. Their totality testifies to the real danger of a crisis in any, even the most successful management.

Objectively, the crisis is characterized by many interrelated situations that increase the complexity and risk of management. At the same time, the distance of the crisis and its prevention, the stabilization of the crisis, the development of one into another, the way out of the crisis, which does not exclude it from both the present and the future, are possible.

At different stages of the development of public consciousness, the attitude towards crises was different. For example, one position was that a crisis is always a consequence of natural phenomena, and the other is that a crisis is a product of the person himself, his mistakes, prejudices, ignorance, disbelief.

The elementary task of an enterprise in a crisis situation is to reduce costs. In the pre-crisis situation, most enterprises experienced an excess of personnel. In a crisis, reducing its numbers becomes an urgent need.

Practice shows that an important factor that can contribute to the implementation of effective anti-crisis management is a well-chosen, manageable, quickly and flexibly responding to any changes in the external environment of the enterprise's personnel.

The development of the theory and analysis of the practice of anti-crisis management is the most important task, without which, at the macro and micro levels, it is impossible to significantly change the socio-economic situation for the better.

The object of study of the course work is JSC "Mordovspirt" distillery "Kovylkinsky".

The purpose of the course work is to analyze the financial management of Mordovspirt JSC, the Kovylkinsky distillery in a crisis, as well as the development of an anti-crisis strategy for the enterprise under study.

To achieve this goal, it is necessary to solve the following tasks:

Studying the need for anti-crisis management at the enterprise;

Consideration of the process of formation of the anti-crisis strategy of the enterprise;

Study of the financial results of JSC "Mordovspirt" distillery "Kovylkinsky";

Development of measures to improve the efficiency of using the anti-crisis strategy in the financial activities of the enterprise.

1 Theoretical aspects of anti-crisis management of an organization

1.1 The essence and role of the crisis in the enterprise

The evolution of human society has proved that there is no system that would not develop in the rhythm of cyclical dynamics, experiencing the phases of origin, appearance, distribution, maturity, fall and transition to a new state. The most difficult and controversial period in the dynamics of any system is the phase of decline (crisis). This is a painful period of violation of the existing balance of the enterprise, the emergence of a mass of possible alternatives for its future development. As the study of crisis phenomena shows, each crisis is unique, depending on the factors that determine it, it is objective and has a certain pattern of occurrence and course.

Many researchers believe that in the development of any organization there is a possibility of a crisis, which is determined not only by errors in the management strategy, insufficient attention to development problems, but also by objective factors (fluctuations in market conditions, the need to change the organizational structure), external economic conditions, as well as the political environment. In many cases, it cannot be eliminated, so it should be considered as a natural phenomenon, reflecting the cyclical nature of development. Consider the approaches of different authors to the concept of "crisis" (Table 1).

Abalkin L. I	A crisis is a deep disorder, a sharp turning point, a period of exacerbation of contradictions in the process of development of any sphere of human activity.
Zharkovskaya E.P.	A crisis is an extreme aggravation of intra-production and socio-economic relations, as well as the organization's relations with the external economic environment.
Baldin K.V.	A crisis is an extreme aggravation of contradictions in the socio-economic system of an organization, threatening its viability in the environment.
Zakharov V.Ya.	A crisis is a negative, profound and often unexpected change, but at the same time it brings new opportunities for development.

From our point of view, a crisis is a natural process that develops over time in the form of contradictions, posing a threat to the stable functioning and sustainable development of an industrial enterprise, requiring modern approaches to the formation of anti-crisis management.

The concept of "crisis" is closely related to the concept of "risk", which in one way or another affects the methodology for developing any management decision. Eliminate the expectation of a crisis from it, and the sharpness of risk perception will disappear, not only crisis situations, but also quite common mistakes will become unexpected and therefore even more difficult. It is possible to look at the problem of the crisis from a different perspective. The socio-economic system in any form and any form, be it a social formation, a firm or an enterprise, has two tendencies of its existence: functioning and development.

Functioning is the maintenance of life, the preservation of functions that determine its integrity, qualitative certainty, essential characteristics.

Development is the acquisition of a new quality that strengthens life in a changing environment.

Functioning and development are closely interconnected, reflecting the dialectical unity of the main trends of the socio-economic system. This connection can be seen in its characteristics and indicators (Appendix A). For example, the functioning of a socio-economic system characterizes the obligatory presence of an object of labor, means of labor and a person engaged in labor activity. At the same time, the functioning of the socio-economic system is possible only with a certain correspondence of these signs: the means of labor can change its subject, a person must own the means of labor, the result must correspond to the interests and needs of a person. All these are conditions of operation. Development characterizes changes in the subject, means of labor and in man.

The criterion for these changes is the emergence of a new quality that strengthens the stability and harmony of the functioning of the socio-economic system or creates fundamentally new conditions for this. The fact of development is an increase in labor productivity, a change in its nature, the emergence new technology, strengthening the motivation of activity . At the same time, of course, the conditions for the functioning of the socio-economic system also change.

The relationship between functioning and development has a dialectical character, which reflects the possibility and regularity of the onset and resolution of crises. Functioning hinders development and at the same time is its nutrient medium, development destroys many processes of functioning, but creates conditions for its more sustainable implementation.

Thus, a cyclic development trend arises, which reflects the periodic onset of crises. Crises are not necessarily destructive, they can occur with a certain degree of severity, but their onset is caused not only by subjective, but also by objective reasons, by the very nature of the socio-economic system. It has been established that, along with negative aspects, the crisis also has positive ones - it gives impetus to development, performing a stimulating function. Thus, during a crisis, there are incentives to reduce production costs, increase profits, and upgrade fixed capital on a new technological basis. The crisis ends the previous stage of development and the next one begins.

The causes of the crisis may be different. They are divided into objective, related to the cyclical needs of modernization and restructuring, and subjective, reflecting mistakes and voluntarism in management, as well as natural, characterizing climate phenomena, etc. . (Appendix B).

The causes of the crisis can be external and internal. The former are associated with trends and strategies for macroeconomic development or even the development of the world economy, competition, the political situation in the country, the latter with a risky marketing strategy, internal conflicts, shortcomings in the organization of production, imperfection of management, innovation and investment policy. If we understand the crisis in this way, we can state the fact that the danger of a crisis always exists and it must be foreseen and predicted. The consequences of a crisis can lead to abrupt changes or a soft, long and consistent exit, and post-crisis changes in the development of an organization are long-term and short-term, qualitative and quantitative, reversible and irreversible.

The different consequences of a crisis are determined not only by its nature, but also by anti-crisis management, which can either mitigate the crisis or exacerbate it (Figure 1). The possibilities of management in this regard depend on the goal, professionalism, management art, the nature of motivation, understanding the causes and consequences, and responsibility.

Practice shows that crises are not the same not only in their causes and consequences, but also in their very essence. The need for a branched classification of crises is associated with the differentiation of means and methods of managing them. If there is a typology and understanding of the nature of the crisis, there are opportunities to reduce its severity, reduce the time and ensure painless flow (Appendix B).

Figure 1 - Possible consequences of the crisis

Crisis issues can be divided into macro-crises and micro-crises. A macrocrisis is characterized by rather large volumes and scales of problems, and a microcrisis captures only a single problem or a group of problems.

A feature of the crisis is that, even being a local or microcrisis, like a chain reaction, it can spread to the entire system or the entire range of development issues, because there is an organic interaction of all elements in the system, and problems cannot be solved separately. But this occurs when there is no management of crisis situations, there are no measures to localize the crisis and reduce its severity, or vice versa, when there is an intentional motivation for the development of the crisis, this is also possible.

1.2 The need for crisis management in the enterprise

In modern conditions, one of the priority areas, especially at the level of enterprises, associations, concerns and others economic entities is the development of basic theoretical and methodological provisions for the development of anti-crisis management.

Anti-crisis management is management in which the prediction of the danger of a crisis is set in a certain way, the analysis of its symptoms, measures to reduce the negative consequences of the crisis and the use of its factors for subsequent development.

The concept of "anti-crisis management" was introduced into scientific circulation relatively recently. Scientists such as G. A. Aleksandrov, A. G. Gryaznova, N. D. Guskova, G. P. Ivanov, E. M. Korotkov, E. S. Minaev believe that the development trends were the reasons for its appearance. management sciences, as well as reforming the Russian economy and its gradual entry into the zone of crisis development. Not many expected that the result of the reforms would be a crisis, but everyone understood that only a new type of management could bring the economy out of the crisis.

Anti-crisis management differs significantly from the usual methods, forms and technologies of traditional management, since its main goal is to ensure a strong position in the market and stable stable finances of the company in any economic, political and social metamorphoses in the country. Within its framework, mainly those management tools are used that, in Russian conditions, are most effective in eliminating temporary financial difficulties and solving the current problems of the company. Anti-crisis management is aimed at ensuring that even in a difficult situation in which an enterprise finds itself (for example, on the verge of bankruptcy), it is possible to introduce such financial mechanisms that would make it possible to get out of difficulties with the least losses for the enterprise.

As a rule, in economic development, deliberately or naturally at all levels of the economy, various kinds of crisis phenomena periodically arise, the diagnosis and prevention of which are the subject of anti-crisis management. The danger of a crisis always exists, even when it does not exist. Therefore, it is very important to know the signs of the onset of crisis situations, crisis phenomena with their accompanying conditions, which are the object of anti-crisis management.

In general, the socio-economic system is a self-regulating system. This means that in its existence there are mechanisms for restoring the necessary and relative balance. But after all, management exists because, on the one hand, it is a part of these mechanisms, on the other hand, in order to rely on these mechanisms to ensure a less painful and more consistent development of the socio-economic system from the point of view of human interests. But this is possible only if the trends in the behavior and development of the socio-economic system, its characteristics and signs of the state, the onset of certain phases of this state and the stages of objective development are known.

Crisis management is the process of preventing and overcoming the crisis of an organization. Crisis prevention involves a comprehensive, systematic and strategic approach to analyzing and solving emerging problems. This approach characterizes anti-crisis management in a broad sense, it involves the preservation and strengthening of the competitive position of the enterprise. The solution of the second task - overcoming the crisis is always specific, therefore it is called anti-crisis management in narrow sense, this approach involves preventing the bankruptcy of the enterprise and restoring its solvency.

In recognizing a crisis, the assessment of the relationship of problems is of great importance. The existence and nature of such a relationship can tell a lot about the danger of the crisis and its nature. But such a prediction requires a clear set of signs and indicators of crisis development, a methodology for their calculation and use in analysis. Prediction of crises is possible only on the basis of a special analysis of situations and trends. In general, all indicators of assessing the state of the socio-economic system are involved in the recognition of crises.

Recognition is based both on indicators that are effective in management, and on specialized ones, which, probably, will still have to be developed in the future. For example, a decrease in labor productivity or production efficiency cannot but reflect the possibility of a crisis. It can be random and episodic, but it can also indicate a trend of crisis development. Of great importance is not only the system of indicators reflecting the main signs of the crisis, but also the methodology of their construction and practical use. In the modern mechanism of management, this is its weakest link. It's about, ultimately, about the methodology for recognizing a crisis in all aspects of this process: the goal, indicators, their use in the analysis of situations, the practical value of predicting crises.

The methodology for recognizing a crisis is closely related to the organization of this work, which implies the presence of specialists, the functions of their activities, the status of recommendations or decisions, and interaction in the management system. Recognition of crisis situations and anticipation of crises today, due to the great complexity of management and the increasing scale of production activities, must be put on a professional basis. Overcoming crises depends on methods of analyzing crisis situations and the availability of specialists in the field of anti-crisis management. The professionalism of management is not limited to the skills of normal, successful management. It should also manifest itself in conditions of increased risk, extreme situations, crisis. The lack of anti-crisis management reflects the real danger of the development of a long crisis in any, even the most successful enterprise. Therefore, anti-crisis management should be reduced to the following activities:

1) preliminary diagnosis of the causes of a crisis situation at the enterprise;

2) analysis of the external environment and the potential of the competitive advantages of the enterprise to select a strategy for its development;

3) business planning for increasing competitive advantages and financial recovery of the enterprise;

4) development of procedures for the financial recovery of the enterprise and a control system.

Anti-crisis management of enterprises should have a systematic basis. This is due to the fact that in addition to the internal crisis at the enterprise, there is also a macroeconomic crisis of the economy as a whole, which leaves a certain imprint on anti-crisis management measures. Nevertheless, there are some standard functions of anti-crisis management, which, in our opinion, should be considered using examples from foreign experience in anti-crisis management.

Thus, we can conclude that the need for anti-crisis management is due to the regularity of the occurrence of crisis phenomena in the socio-economic system, (including enterprises) which, as you know, are cyclical. Overcoming crises is a manageable process. This is evidenced by many crises that have occurred in the history of human development, production and the economy. It is important to be able to recognize and overcome dangers that can lead to a crisis, to be able to predict and prevent the possibility of their occurrence in the enterprise. In many ways, the success of anti-crisis management in modern conditions depends precisely on the timely recognition of the crisis, the symptoms of its onset.

1.3 Formation of the anti-crisis strategy of the organization

Anti-crisis strategies are strategies that optimize the behavior of corporations in the face of a recession in the industry, a steady decline in the main financial indicators of a corporation and the threat of bankruptcy. They include a set of measures in the field of planning, personnel management, finance, relationships with support groups, as well as legal and other measures in order to protect the company from the threat of bankruptcy or a significant decline and create the conditions for a turn towards corporate recovery. The decline in production, financial and other important indicators that determine the effectiveness of the company in the market is natural, deterministic; its causes can be investigated and appropriate adjustments made in the strategy of behavior that mitigate the effects of the recession.

The purpose of anti-crisis management is the development and priority implementation of measures aimed at neutralizing the most dangerous (most intensively influencing the final phenomenon) ways leading to a crisis state.

Here we should pay attention to another fundamentally important circumstance: the combination of strategy and tactics of anti-crisis management. The complexity of this problem lies in the fact that, on the one hand, strategic decisions aimed at preventing a crisis must be made and implemented at the early stages of management, when the process of moving towards a crisis has not yet acquired a cumulative character and therefore has not yet become irreversible. On the other hand, decisions made at the early stages are usually based on very weak and therefore not always reliable signals about the emergence of unfavorable trends.

Tactical decisions, unlike strategic ones, are made on the basis of more complete and accurate information reflecting the current (as of this moment) state of the production system . However, there is either very little or no time for a radical restructuring of the enterprise's activities in order to prevent a crisis. In this case, we are talking about either emergency measures to prevent a crisis, which can still be implemented in a short period, or measures aimed at overcoming a crisis that has already begun.

The analysis of a situation threatening a crisis begins with an industry analysis: it is necessary to find out whether the reasons for the decline in the corporation are determined by its individual behavior or are the result of more general reasons that caused the decline in the industry as a whole. First, you need to define what is meant by a recession in the industry. In the very general idea recession is a situation where demand is lower than the maximum output. Economic theory argues that the result of this excess capacity in the industry is the emergence of a certain system of actions in it. These activities are designed with the goal of increasing sales volume in order to maintain full utilization of production. All this can be expressed in the form of a price war. It is also likely that companies will leave the industry as the marginal producer can no longer operate profitably.

The main factors of the decline can be divided into internal and external (Table 2). Let's consider these factors in more detail and highlight the most common ones.

Table 2 - Main factors of decline

Signs of decline are often much easier to spot than the underlying causes. The set of these features may be unique for each company, but the most characteristic and common ones can be distinguished:

A drop in profitability, which is reflected in a decrease in profit before tax or as a percentage of sales, or in a decrease in ROI (return on investment);

Decrease in specific sales volume in comparison with existing ones in the industry; this indicator can be measured in sales per worker, sales per square meter of factory area, per unit of production capacity, etc.;

Increasing level of financial dependence due to ever-increasing debt;

Liquidity problems in current and term terms, as well as problems with inventories, debtors and creditors;

Decreasing market share; which indicates that the company is not competitive in this market.

The response to a crisis can be to choose a cost-cutting strategy or a turnaround strategy.

Cost reduction strategies include organizational change, financial strategies, cost reduction strategies, asset reduction strategies, and profit generation strategies.

A pivot strategy involves changes in the overall marketing effort, re-deployment or retargeting of existing products (services) while developing new ones. Cost reduction and pivot strategies can be implemented simultaneously. Specific Strategies Turnarounds are strategies for changing and pricing, refocusing on specific customers and specific products, a strategy for developing a new product or rationalizing the range of products, focusing on sales and advertising.

In the face of the threat of bankruptcy, exit strategies are used, the task of which is to minimize damage. This is achieved by methods of optimal withdrawal of investments or buyout by managers. Withdrawal of investments can be carried out through a franchise agreement, the transfer of contracts, the sale of business units or the entire enterprise, the separation and separation, the exchange of assets.

A management buyout is usually carried out by the enterprise's management team, which may include employees, organizations that provide most of the equity capital, and banks and other institutions that lend money to the enterprise. The buyouts are financed by a combination of capital investments secured by managing institutional shareholders and loans.

The economic strategy of an enterprise consists of a number of elements, the most important of which, generalizing almost all sections of the strategic program of the technical and social development of an enterprise, is the strategy of preventing insolvency (bankruptcy) of an enterprise. The interweaving of the elements of economic strategy does not allow us to strictly eliminate the strategy of anti-crisis management from the economic strategy, to give anti-crisis management special features inherent only to it.

Thus, the entire economic strategy in the aggregate should be of a proactive, preventive nature. Both commodity, and price, and the strategy of reducing production costs, and the strategy of the enterprise's behavior in the securities market, like all other elements of economic strategy, should be aimed at preventing insolvency by constantly maintaining a high level of competitive advantage of the enterprise. Nevertheless, special, specific rules and techniques used in the management of an enterprise, directly aimed at performing the function of preventing bankruptcy, can and should be determined.

2. Analysis of financial activity in OJSC "Mordovspirt" branch - distillery "Kovylkinsky"

2.1 Study of the financial results of the enterprise

The branch - the distillery "Kovylkinsky" of OJSC "Mordovspirt" began its activity in 1963. Over the years, the plant has carried out reconstruction, modernization aimed at increasing efficiency and increasing production capacity. The main activity of JSC "Mordovspirt" distillery "Kovylkinsky" is the production and sale of alcohol. The enterprise specializes in the production of ethyl alcohols from grain raw materials: "Higher purification", "Extra", "Lux", "Alpha". Alcohol production per year is 800 tons worth 168.0 million rubles. Alcohol is supplied to the most famous enterprises of the alcohol industry LLC Rus-Alco, LLC Rodnik and K, OJSC Astrakhan Distillery, OJSC Moscow Plant Kristall, LLC Saransky Distillery.

The distillery produces dry fodder yeast in the amount of 2,500 tons per year for the amount of 30.0 million rubles, which is necessary as a protein and vitamin supplement in the production of feed and feed mixtures for cattle, birds, and fur animals. Of no small importance is the release of carbon dioxide, which is used both for food and technical purposes. The production of carbon dioxide per year is 180 tons in the amount of 500 thousand rubles. In order to achieve the release and supply to the market of high-quality alcoholic products that meet the needs and expectations of consumers, as well as to expand the sales market and sustainable income growth of Mordovspirt OJSC, the Kovylkinsky distillery operates according to the international quality standard ISO 9001:2008 (GOST R ISO 9001: 2008).

On a long path of development, the company has provided itself with the main capital - a good name, which is forever associated with high quality products.

Consider the results of the financial activities of JSC "Mordovspirt" distillery "Kovylkinsky" and present the data in table 3.

Table 3 - Indicators of financial stability of JSC "Mordovspirt" distillery "Kovylkinsky"

The name of indicators		Standard value			I half of 2010
Independence coefficient	K1 \u003d 3r.P / Balance
Financial stability ratio	K2 \u003d 3r.P + 4r.P. / Balance
Ratio of own and borrowed capital	K3 \u003d 4r.P + 5r.P / 3r.P
Equity working capital ratio	K4 \u003d 3r.P - 1r.A / 2r.A
The coefficient of maneuverability of own working capital	K5 \u003d 3r.P - 1r.A / 3r.P				During the analyzed period, the coefficient of independence of OAO "Mordovspirt" distillery "Kovylkinsky" had a slight upward trend. At the beginning of 2008, the value of this indicator was 0.13, at the beginning of 2009-2010 it was 0.14. For a financially sustainable enterprise, the minimum level of this indicator should be equal to 0.6. From an economic point of view, this means that all the obligations of the enterprise cannot be covered by its own funds. The value of the indicator equal to 0.13 - 0.14 indicates that the enterprise is not financially stable. From the point of view of creditors, the value of this indicator does not guarantee the company's obligations. The activities of JSC "Mordovspirt" distillery "Kovylkinsky" to a greater extent depends on external sources of financing. Financial stability ratio - share net assets in the total assets of the company. The financial stability ratio shows the proportion of the company's assets financed by equity. The coefficient of financial stability in JSC "Mordovspirt" distillery "Kovylkinsky" for 2008 amounted to 0.2, in 2009-beginning of 2010 - 0.1, therefore, the share of the company's assets financed by equity capital is insignificant. Ratio of own and borrowed funds. This ratio gives the most general assessment of financial stability. The growth of the indicator in dynamics indicates an increase in the dependence of the enterprise on external investors and creditors, i.e. on the decline in financial stability. The more this coefficient exceeds the standard, the greater the dependence of the enterprise on borrowed funds. In OAO "Mordovspirt" distillery "Kovylkinsky" for 2008, this figure was 4.3, therefore, 1 rub. own capital of the enterprise accounts for 4.3 rubles. borrowed money. In 2009 and in the first half of 2010, this indicator increased, which indicates that the company is extremely dependent on borrowed funds. The coefficient of provision with own working capital characterizes the availability of own working capital of the organization, necessary for its financial stability. This indicator in JSC "Mordovspirt" distillery "Kovylkinsky" is 0.03 in 2008, 0.001 in 2009-I half of 2010, therefore, the company has virtually no working capital of its own, basically all working capital is formed from borrowed sources. The coefficient of maneuverability of own working capital shows what part of equity is used to finance current activities, i.e. invested in working capital, in the most maneuverable part of the assets. In 2008, the value of the indicator was 0.1, in 2009 there is a decrease in this indicator, in the first half of 2010 it slightly increased. Thus, only a small part of the enterprise's own capital is invested in working capital, which negatively affects the financial stability of OAO Mordovspirt and the Kovylkinsky distillery. Solvency and liquidity are one of the most important indicators characterizing the financial position of the enterprise. The assessment of this indicator is carried out according to the balance sheet data based on the characteristics of current assets, i.e. the time it takes to turn them into cash. The most mobile part of current assets are cash and short-term securities. Consider the indicators of solvency and liquidity of JSC "Mordovspirt" distillery "Kovylkinsky". 1) The absolute (instant) liquidity ratio reflects the ability of the enterprise to fulfill short-term obligations at the expense of free cash and short-term financial investments, quickly realized if necessary. This indicator is calculated as follows: To ab.l. = Cash. + Short-term financial investment / Short-term oblig. In JSC "Mordovspirt" distillery "Kovylkinsky" this indicator in 2008 amounted to 0.00008, in 2009 - 0.0005, in the first half of 2010 - 0.00007, which is significantly lower than the standard (0.2-0.5) . This ratio shows what part of short-term borrowings can be repaid immediately if necessary. Consequently, only a small part of short-term borrowings can be repaid by the enterprise. The value of the absolute liquidity ratio, which is at a level below the limit, indicates the difficult financial position of the enterprise. 2) The quick liquidity ratio shows what part of the current debt the organization can cover in the short term, subject to the full repayment of receivables. This indicator is calculated as: To b.l. = Turnover. Act.- Reserves / Current liabilities In 2008, the value of this indicator was 0.7, in 2009 - the first half of 2010 - 0.8, the standard for this indicator ≥ 1. Therefore, the company in the short term will not be able to fully repay the current debt. 3) Overall coefficient liquidity Gives a general assessment of the liquidity of assets, showing how many rubles of the company's current assets account for one ruble of current liabilities. To general l. = Non-current assets / Short-term. obligatory Thus, in 2008 this indicator is 0.26, in 2009 - 0.16, in the first half of 2010 - 0.0017, the standard for this indicator is > 2. Therefore, there is a trend towards a sharp decrease in this indicator in 2009 and in the first half of 2010, compared to 2008, which negatively affects the financial position of the organization. Also, when assessing financial stability, it is necessary to consider the profitability ratios of Mordovspirt OJSC, the Kovylkinsky distillery (Table 4). Table 4 - Profitability ratios of JSC "Mordovspirt" distillery "Kovylkinsky" crisis management competitive advantage 1. Profitability ratio of the main activity. This indicator shows how much profit from the sale falls on 1 rub. production cost: Kind \u003d Profit from sales / Costs for the main. activities * 100% 2. Return on sales ratio. This indicator shows how much profit from the sale falls on 1 rub. proceeds from the sale of products: Rsales = Profit from sales / Proceeds from sales * 100% 3. Return on equity ratio This indicator shows the amount of equity accounted for 1 rub. net profit: Rsk = Net profit / Avg. the value of own. capital * 100% 4. The profitability ratio of non-current assets demonstrates the ability of the enterprise to provide a sufficient amount of profit in relation to the fixed assets of the company: Rva = Net profit / Avg. the amount of non-turn. asset * 100% Thus, having considered the main indicators of financial stability, profitability, solvency and liquidity, we can conclude that JSC "Mordovspirt" distillery "Kovylkinsky" is in a difficult crisis situation, because. all results of financial activity are at a critical level and well below the limiting normative value. Consequently, the activities of JSC "Mordovspirt" distillery "Kovylkinsky" is characterized as unstable, the company is on the verge of bankruptcy. 2.2 Analysis of the organization of financial management in JSC "Mordovspirt" branch-distillery "Kovylkinsky" Financial activity is an integral part of the functioning of any enterprise. Financial management is carried out by the financial services of the enterprise or financial management services, which are inextricably linked with the activities of the accounting department, since the accounting unit provides the financial management service with reliable and complete information of a financial and managerial nature. In this regard, the financial management service should either include accounting units in its structure, or interact very closely and reasonably with them, but there should not be isolation of these units and autonomy in subordination in the organization. As for the analyzed enterprise, in JSC "Mordovspirt" the distillery "Kovylkinsky" financial services, as such, are absent. But this does not mean that the company does not manage financial activities, the functions of financial management are distributed among the existing structural units. So, for questions of financial diagnostics, financial planning and budgeting, as well as financial control at the enterprise, the economist and chief accountant of the enterprise are responsible for their lines of work, which is reflected in their job descriptions. Thus, the main tasks of the chief accountant in the framework of managing the financial activities of Mordovspirt OJSC, Kovylkinsky distillery, are the following: 1) Organization of management of the movement of financial resources of the enterprise and regulation of financial relations in order to make the most efficient use of all types of resources in the process of production and sale of products and maximize profits. 2) Determining the sources of financing for the production and economic activities of the enterprise (budget financing, short-term and long-term lending, borrowing and use of own funds). 3) Coordination of work on the analysis of the financial and economic condition of the enterprise (analysis of financial statements, horizontal and vertical analysis, trend analysis, calculation of financial ratios). 4) Development assurance accounting policy enterprises (definition: methods for writing off raw materials and materials into production; options for writing off low-value and consumable items; methods for assessing construction in progress; the possibility of using accelerated depreciation; forms of planning new industries and sites, etc.). 5) Organization and control over the execution of financial plans (including the profit plan) and budgets in order to identify deviations from planned values, develop measures to eliminate non-production costs and cost-increasing factors identified during the analysis, operational adjustment of the budget and plan; for the termination of production of products that do not have a market; for the correct spending of funds and the targeted use of own and borrowed working capital, etc. Economist, as part of managing the financial activities of Mordovspirt OJSC, the Kovylkinsky distillery provides: Transfer of taxes and fees to the federal, regional and local budgets, to state off-budget social funds, Timely receipt of income, registration of financial settlement and banking operations in a timely manner, Payment of invoices of suppliers and contractors, repayment of loans, payment of interest, wages to workers and employees, transfer of payments to banking institutions, etc. Other divisions, on the basis of the order of the general director of the enterprise, are obliged to assist the economist and chief accountant in obtaining the information necessary for managing financial activities in their areas. Table 3 shows the structure of the financial management of OAO Mordovspirt and the Kovylkinsky distillery, indicating the centers of responsibility and their main functions. Table 5 - The structure of the financial management system of JSC "Mordovspirt" distillery "Kovylkinsky" As you can see (see Table 5), the financial management system of an enterprise covers all the main areas of financial management. All processes are combined and closed directly to the general director and chief accountant. The chief accountant is directly responsible for financial diagnostics and control. Issues of financial planning, forecasting and budgeting are decided by the chief accountant and economist of the enterprise, who are also entrusted with the function of regulatory and methodological support. Tasks information support financial management are solved by all structural divisions of the enterprise in their areas of activity. Thus, in OAO "Mordovspirt" distillery "Kovylkinsky" the inspector of the personnel department controls information on the state of the personnel of the enterprise. Personnel is an important, if not the main, element of financial management, and the level of many financial indicators, such as labor productivity, payroll, labor quality, and many others, depends on their condition. The head of the household provides information on the availability of inventory items. The chief engineer informs about the functioning of auxiliary systems. The head of the security service is responsible for providing information on the security of the enterprise, etc. Thus, analyzing the foregoing, we can conclude that the main functions and tasks for organizing the management of the financial activities of JSC "Mordovspirt" distillery "Kovylkinsky" are carried out by the chief accountant and economist of the enterprise, but at the same time, other structural divisions headed by the general director provide their assistance in obtaining necessary information to carry out this process. 3 Development of an anti-crisis strategy (on the example of JSC "Mordovspirt" branch-distillery "Kovylkinsky") 3.1 Measures to improve the efficiency of using the anti-crisis strategy in the financial activities of the enterprise In our opinion, in order to increase the efficiency of using the anti-crisis strategy in the financial activities of the enterprise, as well as to exit the crisis for Mordovspirt OJSC, the Kovylkinsky distillery, the following measures must be taken: Restoration or replenishment of the team of specialists; Introduction to the marketing manager staff; Enterprise restructuring; Development of strategies to increase the range, improve production technology and enter a new frontier in the markets of the harvesting and marketing industry. If the first two tasks are solved by several specialists, then the last task can be solved only by having a close-knit and friendly team of good specialists who can quickly and effectively respond to all changes in the market and in production technology. Currently, more than half of the team either cannot or does not want to delve into the solution of new problems, which significantly reduces the speed of innovation. In addition, part of the team in their professional skills does not meet the required level. To introduce such a practice, it is necessary, first of all, to involve specialists in this work, to convince them that this is vital for the further development and expansion of the enterprise, to show them that all possible improvements will entail both an increase in wages and an increase in their experience, and improving working conditions, etc. All this can be achieved by holding several seminars, where you can additionally learn the opinion of experts on this issue, listen to suggestions and comments that can later help the leader. Such training can be carried out once every six months, if the joint-stock company develops at the pace that is planned. In addition to increasing professional skills, it is necessary to pay increased attention to the issues of improving the discipline of production and motivating personnel. In particular, it is necessary to conduct safety briefings more often, since recently minor occupational injuries have become more common, and personnel have begun to use protective equipment less. The question arises about the motivation of the staff. In this situation, the following will be most useful: Increase attention to each specific employee, show him that the company needs him, that his work is in demand; Notice all the achievements of employees and try to encourage them so that in the future employees try to be creative in their work and not be afraid to express their opinion on production issues; such activity among the staff can have a very positive impact on the development of the enterprise; Hold a staff meeting more often in order to clarify any claims, proposals, as well as explain to the staff the company's policy, its near and far strategic goals, which will help bring the staff closer to the management of the joint-stock company; To celebrate holidays and memorable dates with the whole team, to present gifts to birthday people, even if it is a pure formality, since any employee is pleased if the company remembers him. All of the above will help to unite the team, increase efficiency and responsibility, reveal talents, which is very important in the development of the enterprise. Under the conditions of the current crisis, we need mechanisms and measures aimed at finding ways out of it, reaching the “break-even point”, and gradually increasing the level of profitability. Obviously, this will require funds to cover the inevitable losses. Therefore, it is necessary to implement tactical and strategic measures. Tactical (operational) measures can be defensive (reducing costs, closing inefficient divisions, reducing staff, production, etc.) and offensive ( marketing research, high prices on products, modernization of management, etc.). Operational measures are inherent in "reactive anti-crisis management", which is aimed at planning and implementing measures aimed at restoring the pre-crisis state. Features of anti-crisis procedures are: In goal setting. For an enterprise in a crisis situation, the maximum profit (profitability) ceases to be the target function. The goal may be the preservation of the enterprise, personnel, minimization of losses. In the use of the production apparatus. In the context of a decline in production, which usually occurs during a crisis, priority is given to its accelerated loading as the first condition for reducing specific fixed costs. If this is not possible (for example, there is no demand for the company's products), then one should take the path of its “compression” (mothball part of the production capacity, lease out part of the fixed assets). It becomes extremely important to increase the efficiency of making and implementing management decisions, even if this is associated with a decrease in their effectiveness (reducing the duration of the production cycle, reducing operational calendar standards, reducing the number of inefficient business processes). Changing the incentive system for staff activities. At any cost, it is necessary to keep that part of the staff that has a decisive influence on product quality, the competitiveness of production (even by reducing a less significant part of the staff, increasing the company's losses). The main activity in which Mordovspirt JSC specializes is the production of ethyl alcohols. The company also produces dry fodder yeast and carbon dioxide. In a crisis, an enterprise can increase the output of these products, but new sales markets are needed for their implementation, which is why it is advisable to introduce the position of a marketing manager at Mordovspirt OJSC. The main functions of the marketing manager will be the following: Search for new markets for products; Studying the opinions of consumers about the products; Preparation of proposals to improve the competitiveness and quality of products; Development of proposals in the field of pricing policy, etc. Also, within the framework of the anti-crisis strategy at OAO Mordovspirt, the Kovylkinsky distillery, it is advisable to carry out the procedure for restructuring the enterprise. Restructuring is a structural restructuring of all areas of an enterprise in order to ensure the effective distribution and use of all available resources - material, labor, financial, intellectual. In other words, "restructuring" means updating the structure, and in this case it implies a whole range of measures aimed at changing the composition of the owners, the capital structure of the enterprise, as well as its organizational and managerial structure. The restructuring is aimed at solving the following problems: Elimination of non-liquidity of the enterprise; Improving the capital structure; Attracting borrowed funds for the development of the enterprise; Reducing production costs; Improving the motivation system; Attracting investments At the same time, one should take into account the fact that restructuring requires significant costs, affects the interests of almost all employees who should be interested in its implementation, since it is accompanied by the emergence of new skills, activities, new divisions, and changes in management. 3.2 Improving the organizational mechanism of anti-crisis management of the financial activities of the enterprise In order to improve the organizational mechanism of anti-crisis management of the financial activities of Mordovspirt OJSC, the Kovylkinsky distillery, in our opinion, it is necessary to carry out the following transformations: Analyzing the organization of the management of the financial activities of Mordovspirt OJSC, the Kovylkinsky distillery, we came to the conclusion that the main functions and tasks in this area are carried out by the chief accountant and economist of the enterprise. In our opinion, the organization of financial management requires better support, as the company is in a difficult financial situation. That is why it is expedient to introduce the position of a financial manager in JSC "Mordovspirt" distillery "Kovylkinsky". The main activities of which will be the following: 1) financial forecasting, which is the basis of financial planning; 2) analysis of various aspects of the financial activity of the enterprise and environmental factors affecting it; 3) development of the financial strategy of the enterprise and planning the financial activities of the enterprise in its main areas: operating, financial, investment activities; 4) organization of financial work at the enterprise through the creation of an effective financial management system; 5) control over the implementation of the adopted financial decisions, etc. Thus, the management of the financial activities of Mordovspirt OJSC, the Kovylkinsky distillery, will be carried out by a financial manager, and not by the chief accountant and economist, as it was before, which will facilitate the solution of all financial management issues at this enterprise. 2) Implement organizational modeling methodology. Organizational modeling (business modeling)- this is a fairly new area of ​​activity aimed at building holistic organizational models containing a comprehensive understanding of the purpose, internal structure and logic of organizations (companies, enterprises, businesses). Organizational Modeling is designed to simplify the task of managing the organization and create the necessary conditions for both its successful functioning and to carry out any internal organizational changes. The introduction of organizational modeling at JSC "Mordovspirt" distillery "Kovylkinsky" will contribute to: 1) Assigning specific anti-crisis functions to each division; 2) Description of the organizational structure "as is and as it should be"; 3) Development (optimization) of the organizational structure of the enterprise. Thus, the implementation of these transformations will improve the organizational mechanism of anti-crisis management of the financial activities of JSC "Mordovspirt" distillery "Kovylkinsky" and will contribute to the gradual recovery of the enterprise from the crisis. Conclusion In accordance with the relevance of the identified problem, in order to achieve the goal of this work: the development of measures to improve the efficiency of using the anti-crisis strategy in the financial activities of the enterprise, the following tasks were solved: Theoretical approaches to the problem of anti-crisis management are substantiated; Modern forms, methods and principles of anti-crisis management are disclosed; The activities of JSC "Mordovspirt" distillery "Kovylkinsky" were analyzed; Based on the foregoing, the following conclusions were drawn: Crisis management is an integral part modern business in Russia, and it is very important that every leader be theoretically and practically prepared for crisis situations. Having considered the main indicators of financial stability, profitability, solvency and liquidity in JSC "Mordovspirt" distillery "Kovylkinsky", we concluded that the company is in a difficult crisis situation, because. all results of financial activity are at a critical level and well below the limiting normative value. Analyzing the organization of the management of the financial activities of Mordovspirt JSC, the Kovylkinsky distillery, we found out that the main functions and tasks in this area are carried out by the chief accountant and economist of the enterprise. At this stage of development, in our opinion, for Mordovspirt JSC, the Kovylkinsky distillery, the main measures to overcome the crisis are:

Autumn 2008 was not the best period for building complex countries. This is a difficult stage that will test companies' resilience and ability to work not only in a rapidly growing market, but also in conditions of falling demand. In this regard, of practical interest are the measures taken by domestic manufacturers to maintain business during the crisis and overcome its consequences. As the experience of a number of companies shows, even in difficult economic conditions, further development is possible if anti-crisis measures are taken in time.

1. Optimize costs

First of all, you should think about reducing non-production costs, in particular current administrative costs. “We have revised the amount of compensation paid to employees by mobile communications and the use of personal cars, travel and entertainment expenses,” says Christina Ignatovich, Director of Human Resources at Renova-StroyGroup.

A significant share of the current costs of companies is associated with the lease of offices. Here, a possible solution may be to move to a smaller area or to unite the overgrown administrative structures under one roof. “St. Petersburg is located not far from Moscow, so we decided to move the project preparation work to the capital. It is more profitable than maintaining a separate office,” Natalia Konovalova, head of the press service of the PIK Group of Companies, explained the closing of the Na Neva office.

In many cases, it is advisable to transfer part of the employees to remote work. For example, planners, designers, IT staff, accounting and some other categories of employees can come to the office only as needed.

2. Increase efficiency

Forced downtime gives time to understand the processes taking place within the organization in more detail and increase labor productivity. Right now it is possible, for example, to test enterprise management automation systems, improve the quality of customer relationships, optimize accounting, financial, logistics and other processes.

Perhaps it makes sense to reconsider the priorities in the work of the company's departments. “During the crisis, the tasks facing managers of the wholesale direction have changed: now they must engage in active sales, devote more time to finding new partners. Thanks to this, we have not yet seen a significant decline in sales,” says Elena Smirnova, CEO"Stroykomplekt" company, a manufacturer of building and finishing materials.

3. Raise the level of quality

Today, when construction volumes have decreased, more attention should be paid to its quality. “Projects that have not yet been put into production will be carefully finalized in a calm environment. Now there is no need to rush and force things, as it was during the period of market growth. For stable industry participants, this is a very convenient moment to analyze and correct past mistakes, improve the quality of future proposals,” says Vyacheslav Semenenko, member of the board of directors of the Setl Group development company.

Today, you can focus on design and pre-project work, deal with approvals, in other words, everything that you didn’t have time for before. In the future, this will bear fruit and will allow reaching a different level of quality and production volume.

4. Support partners

Difficulties, including economic ones, are always easier to overcome together. Therefore, many companies are expanding affiliate programs today, thereby providing a stable market for their products.

For example, PROPLEX Group of Companies, one of the founders Russian market PVC profiles, carries out a comprehensive partner support program. “We help our processors to set up and optimize production and sales of products, develop an effective advertising strategy, train staff, and assist in preparing for tenders. In addition, we guarantee the availability of a stable assortment and compliance with delivery dates for all contracts, which is especially important in times of crisis,” says Rafik Alekperov, head of the customer service department.

Obviously, such a strategy will allow the manufacturer to retain its customer base and minimize inevitable losses.

5. Participate in tenders

The shift in emphasis from commercial to state building entails the need for a more careful approach to the issue of participation in tenders. It is necessary to carefully study the mechanism for carrying out such procedures, as well as existing regulatory documents. A great help in this direction can be the help of manufacturers, which has already been mentioned above.

“We developed a special support program for the processing partners of the PROPLEX Group of Companies participating in tenders back in September 2008, and today it has proven its effectiveness,” Rafik Alekperov notes. - According to the feedback of the program participants, cost optimization in some cases can reduce the cost of production by up to 15%. This happens by obtaining additional discounts, as well as increasing the efficiency of the production process in accordance with the recommendations of our specialists.”

6. Expand the field of activity

It is important not only to master new options for attracting customers, but also new areas of activity. So, some construction companies that previously worked in the high-rise construction market are successfully mastering low-rise construction today.

“Objects of low-rise construction are more liquid during the crisis. In a low-rise building there is no risk of “incompleteness”. The settlements can be put into operation in separate stages, when some of the houses are still under construction,” says Elena Nikolaeva, president of the National Agency for Low-Rise and Cottage Construction (NAMIKS).

7. Don't give up bartering

The liquidity crisis forces us not only to look for new niches, but also to turn to well-tested methods again. For example, the construction company Pervaya General Contractor stated that instead of money, it was ready to accept cars, equipment, materials, and food as payment from customers. “Paying with products is easier than paying with money. Firstly, it is savings on loans, the time of their receipt and interest. Secondly, we allow the customer to reduce implementation costs and increase sales. Thus, acting according to the barter scheme, the client saves twice. We receive our orders,” says Dmitry Smorodin, CEO of the company.

Although barter is not an ideal form of payment, as a temporary working tool it is quite suitable for many enterprises.

8. Participate in the creation of SRO

After talking about the crisis, another important topic for all builders faded into the background - the issue of transition from licensing to self-regulation. In the meantime, the need to create an SRO has not only not disappeared, but has become even more obvious. For example, it is these structures that could organize common barter platforms for all market participants, develop new financing and pricing mechanisms, and solve many other issues. In addition, SROs will reduce the administrative burden on businesses, in particular, simplify the procedure for obtaining the necessary documentation for construction.

Thus, the lull in construction sites should also be used to intensify work on the creation of SROs in different regions of the country.

9. Save frames

In recent years, much has been said about the chronic shortage of personnel in the construction industry. Nevertheless, many companies met the onset of the crisis with massive layoffs. It is possible that some optimization of the staff is necessary, but one should not thoughtlessly scatter specialists.

“There is a huge shortage of smart, experienced people in construction - builders, engineers, managers. The crisis can affect the fate of companies in different ways: some will cease to exist, while others will acquire vacant specialists and only benefit from this,” says Yuriy Pogiba, general director of the Slavyane construction company.

Reducing costs by reducing experienced specialists is the easiest way. However, this is an extremely short-sighted step for a company that is going to work in the future, and not spend all the time looking for staff. It will hardly be possible to return the lost personnel in the future: more perspicacious business colleagues will not miss the opportunity to hire professionals who have lost their jobs on favorable terms.

10. Look for original solutions

Optimizing costs, improving efficiency and quality, supporting partners, expanding the scope of activities, industry integration, a competent personnel policy - all this will help you get through difficult times with minimal losses.

Perhaps many important points were left without attention: the question is too voluminous to draw a line. In addition, each leader probably has his own vision of the problem and his own recipes for solving it. Someone will acquire land and building materials that have fallen sharply in price, others will get rid of non-core assets; the third will find new partners, the fourth will decide to create a new business. You should not be afraid of non-standard solutions, because it is with them that real success always begins.

So, the most important thing today is not to freeze your activities completely, otherwise there is a risk of never “thaw out” again. Of course, building houses today is difficult, but it's time to make long-term plans. No crisis has yet ended in economic emptiness: the renewed markets of the future belong to those who will not be afraid of difficulties and will consistently move forward.

The material was prepared by the press service of the PROPLEX Group of Companies

Batkovsky M.A.,
k. e. n.,
manager of LLC "Sargon-N"

Bulava I.K.,
k. e. n.,
Associate Professor of the Department of Financial Management

Mingaliev K.N.,
k. e. n.,
deputy head of department
"Financial management"
Financial Academy under the Government of the Russian Federation

An enterprise in a state of crisis faces three main problems: a shortage of funds and low solvency. As a result, the enterprise has a debt to the budget, personnel, creditors, external borrowings are constantly growing. The main indicators of solvency assessment are liquidity ratios; insufficient satisfaction of the interests of the owners, which is manifested in a decrease in the profitability of the enterprise's own capital. The decreasing return on the capital invested in the enterprise is evidenced by the falling values ​​of profitability indicators; a decrease in the financial independence of the enterprise, which manifests itself in difficulties with the repayment of future obligations of the enterprise due to the growth of its financial dependence on creditors.

The set of factors that can lead an enterprise to a financial crisis can be divided into two main groups: external in relation to it (it is not able to influence these factors); internal (they arise as a result of the activities of the enterprise itself). As a rule, they are based on miscalculations in the analysis of the market, production, the efficiency of capital investments, and personnel policy (Fig. 1).

To neutralize the influence of undesirable impacts of these external and internal factors, it is necessary to assess the financial condition of the enterprise. The basis of various methods of this assessment is currently the definition of a large number of often unrelated indicators.

The differences between the methods come down to the peculiarities of calculating one or another indicator. Without taking into account the basic laws of the enterprise's economy, a set of multidirectional indicators turns into useless information.

At the same time, analysis based on relationships allows us to successfully carry out high-quality diagnostics of the financial condition of the enterprise and make informed management decisions on the financial recovery of the enterprise. For example, if the enterprise has no problems with the sale of products, and its financial situation is deteriorating, then it is necessary to analyze the state of working capital. If they are small, then the indicated trend is associated with a long duration of the production cycle. In this case, it is necessary to identify the weak links of this cycle. Such a link can be, for example, the duration of payment for goods sold. Then the reasons for the deterioration of the financial position of the enterprise are most likely related to its pricing policy. Therefore, it is necessary to adjust the terms of contracts for the sale of products created by him.

High product prices may be the result of rising production costs. Then it is necessary to analyze the dynamics of changes in the costs of production and the reasons for the increase in costs. With a sufficiently high turnover of funds, the financial problems of an enterprise may be a consequence of the low profitability of the goods produced (services rendered). If the volume of sales of the company's products decreases, then there are difficulties with its implementation. In such a situation, the enterprise needs to clarify the volume of stocks of finished unsold products, its consumer properties, as well as the pricing policy and the system for selling goods.

Problems with solvency, financial independence, and profitability also arise in an enterprise when it earns insufficient funds or irrationally manages the results of its activities. With limited demand for the company's products, it is necessary to master the production of new types of products or reduce production assets. The first option will increase the volume of sales, but this will require the investment of additional funds. Reducing production assets can increase profits by reducing fixed costs.

When the sale of the company's products is well organized, and its profit is low, the reason for this may be high costs for raw materials and semi-finished products. In this case, it is necessary to look for suppliers who offer acceptable prices for the enterprise. The reason for high costs can also be the company's own activities, such as high costs for lighting, heating and other needs.

Sometimes, in order to reduce these costs, it is necessary to reduce the underutilized production assets of an enterprise, because they require too high maintenance and repair costs.

Even after the payment of taxes, the profit of the enterprise remains at its disposal not in full, since part of it goes to pay off fines and penalties. Therefore, the reduction of non-production costs can become a source of funds for the financial recovery of the enterprise. Large volume of work in progress, inventory and finished products indicates that the production plans of the enterprise are formed without substantiating sales volumes.

Alignment of production plans and plans for its implementation also contributes to the financial recovery of the enterprise. Violation of the course of the production process leads to the fact that the funds are for a long time in the stage of work in progress. In this case, it is necessary to ensure uninterrupted supplies of raw materials and components, which will also help improve the financial condition of the enterprise.

Taking into account the considered, as well as many other patterns of the enterprise's economy, makes it possible to increase the efficiency of the financial recovery of the enterprise, which is considered the most important element of anti-crisis management. The management of the financial recovery of an enterprise is an impact on its activities aimed at preventing a crisis, and in case of its occurrence, localizing possible consequences and stabilizing its current financial condition. It should be aimed at achieving goals: defining current tasks; temporary organization of the enterprise; appropriate use of all enterprise resources; minimizing the binding of working capital; creation of conditions for the development of the enterprise. The operational management of the financial recovery of the enterprise is considered as management in the short term, therefore, when implementing its activities, the main attention should be paid to the management of current assets.

The basis for the operational management of the financial recovery of the enterprise is the development and implementation of control actions that regulate its financial activities. Due to the limited amount of resources at the disposal of the enterprise, there is a constant need for their prompt redistribution to the most important areas of its activity. The criterion for the redistribution of resources is the expediency of their use.

In the process of operational procurement management, first of all, the tasks of providing the enterprise with materials, equipment, tools, that is, everything necessary for the production of products, must be solved. At the same time, it is also necessary to take into account the costs of maintaining administrative buildings, workshops in a functional state and providing everything necessary for the functioning of the administrative apparatus. Procurement management in a crisis enterprise should ensure a reduction in the stock of resources used and an increase in the return on them.

Therefore, in the implementation of operational procurement management, it is necessary to analyze where, when and in what volumes the resources of a crisis enterprise are spent; predict the need for resources; ensure the highest level of return from their use.

The operational management of receivables is to manage the debts of consumers of the company's products. To increase cash flow, an enterprise needs to optimize its contractual relationships with counterparties using prepayment, partial prepayment (it combines prepayment and the sale of goods on credit), transfer for sale, issuing an intermediate invoice for long-term contracts, a bank guarantee and the use of flexible prices.

For the operational management of the financial investments of the enterprise, it is advisable to form one or more investment portfolios. Two main ways of organizing the management of the investment portfolio of a crisis enterprise are usually used. The first is the independent performance by the enterprise of all the functions of portfolio management. The second is the transfer of most of the functions of managing it to another legal entity in the form of a trust. The investment activity of an enterprise is determined, first of all, by the amount of funds that it can place.

The possibility of financial recovery of the enterprise, in our opinion, is influenced by the following main factors: organization of production; production costs; labor productivity; resource efficiency; production specialization; organizational structure of management; control mechanism; frames.

There are four main elements of the operational management system for the financial recovery of an enterprise: management based on control over execution; management based on extrapolation; management based on predicting changes and responding to them; management based on emergency decisions, when tasks arise rapidly and it is impossible to see them in time. On the basis of the measures of operational management of the financial recovery of the enterprise, a comprehensive program of anti-crisis management should be developed, including measures for extrajudicial financial recovery of the enterprise to bring it out of the crisis. The main activities of this program are designed not only to stabilize the financial condition of the enterprise, but also to increase the efficiency of its activities.

A necessary condition for the successful management of a crisis enterprise is the analysis of its activities. To manage the financial recovery of the enterprise, methods should be applied aimed at stabilizing its financial position. These methods include, first of all, the formation of a loan portfolio, determining the coefficient of importance of debt, assessing the quality of the financial condition of an enterprise.

As a rule, an enterprise tries to diversify financial sources, using all possible options for raising funds. Therefore, the enterprise forms a loan portfolio, which is a set of funds raised in the financial market. As loans to the enterprise, all borrowed funds should be considered - as received in credit institutions, and in the form of deferrals on payments to the budget and off-budget funds, advances from suppliers, even if they are issued for a long period and without interest for their use. To analyze the loan portfolio of a crisis enterprise, several quantitative indicators can be used: the amount of the loan; the number of days until the loan is repaid; rate of penalty for late repayment of the loan. Using the indicators used in the analysis of the loan portfolio, it is possible to determine the debt importance ratio ( To IMPORTANT) is an integral indicator calculated from the values ​​of the characteristics of the components of the loan portfolio. Usage To IMPORTANT allows you to arrange all loans in order of importance and control their repayment. Importance factor i-th debt ( To IMPORTANT i) can be calculated using a multiplicative model:

where AI is a row vector consisting of the weights of the corresponding indicator values i th loan;
Xi is a column vector consisting of the values ​​of the corresponding indicators i th loan.

The weight of indicators is calculated depending on which of them is given more importance and how this indicator affects the importance of debt. If the influence is directly proportional, then the weight is greater than one; if the influence is inversely proportional, then the weight is less than one.

When assessing the financial condition of an enterprise, it is necessary to draw a conclusion about its financial solvency or insolvency. For these purposes, it is necessary to use the indicator "quality of financial condition" at the time of analysis.

Determination of the quality of the financial condition of the enterprise can be carried out according to the criteria given in Table. one.

If signs of insolvency are revealed, then it is necessary to apply anti-crisis measures. The process of bringing an enterprise out of a crisis is a set of financial recovery measures that ensure a gradual improvement in the quality of the financial condition of an enterprise and its transfer from the category of crisis to the category of wealthy. This is achieved during the implementation of the process of financial recovery of the enterprise, which consists of several stages:
- analysis of the financial condition of the enterprise (identification of the causes of the crisis);
- financial stabilization of the crisis enterprise (tightening of the financial policy of the enterprise);
- analysis of financial recovery opportunities;
- development of programs for the financial recovery of the enterprise;
- withdrawal of the enterprise from the crisis state (improvement of its financial condition and bringing the enterprise to solvency).

The exit of the enterprise from the financial crisis is primarily to eliminate the causes that contribute to its occurrence. The planning of this process can be divided into two main stages: the development of an anti-crisis strategy for the enterprise (anti-crisis strategic planning) and the definition of tactics for implementing the chosen strategy (operational planning). Strategic planning of the financial recovery of the enterprise allows to reduce the influence of factors of uncertainty and variability of the external environment of the functioning of the enterprise. It concentrates the efforts of the enterprise on the main tasks of getting out of the financial crisis with less losses. Operational measures that ensure the exit of the enterprise from the financial crisis are divided into protective (reducing costs, closing divisions, reducing production and sales volumes, reducing staff) and offensive (active marketing research, increasing prices for products, modernizing production, improving management).

The essence of operational measures to exit the enterprise from the financial crisis is to reduce current losses, use internal reserves and obtain the necessary loans.

Operational planning of the financial recovery of the enterprise should be carried out within the framework of the chosen anti-crisis strategy. With the help of operational plans for financial recovery, the resources of the enterprise should be allocated to achieve its strategic goals. Implementation of operational financial recovery measures not related to strategic goals, can lead to a short-term improvement in the financial position of the enterprise, but will not eliminate the causes of the crisis.

Strategic planning of financial recovery begins with the definition of long-term goals of the enterprise. The next stage of strategic planning is the analysis of external and internal reasons for the deterioration of the financial position of the enterprise. The choice of a financial recovery strategy depends on the complexity of the analysis of the financial condition of the enterprise. At this stage, it is necessary to investigate the external and internal environment of the enterprise and assess its real financial situation. At the next stage of strategic planning of financial recovery, it is necessary to analyze the long-term goals of the enterprise and identify strategic alternatives for the enterprise to get out of the financial crisis. As a result of their analysis, one of the alternative strategies for the exit of the enterprise from the financial crisis is determined. Analysis of the possibilities of this exit is connected with the forecast of its financial condition.

Determining the prospects for improving the financial condition of the enterprise should be carried out taking into account the options for its further work: maintaining the existing development trends internal environment enterprises; minor adjustments to the financial policy of the enterprise without the use of significant external sources of financing; probable changes in its external environment; implementation of investment projects of various directions. The forecast based on the existing trends in the internal environment of the enterprise can be short-term and medium-term. It should show the dangers of the current trends in the activities of the enterprise. The forecast of the external environment of the enterprise should determine: the dynamics of macroeconomic parameters affecting it; planned government measures in the field of taxation; anticipated competitor strategy.

An analysis of methods for predicting the financial condition of an enterprise shows that the vast majority of them make it possible to determine only the current financial condition of an enterprise and, at best, the probability of its exit from the crisis.

As a rule, they do not consider the issues of bringing a crisis enterprise to the trajectory of sustainable development. At the same time, in solving this problem, it is necessary, from our point of view, taking into account external trends and the development potential of the enterprise to determine the possibility of its financial recovery through the use of available resources. This requires assessing the expected performance of assets based on the current dynamics of asset and liability balance sheet items or on the basis of expert assessments, as well as determining the development potential of the enterprise and the dynamics of the market price of its shares based on a comparison of the expected performance of assets with the expected value of liabilities. If the financial recovery of the enterprise in solving these problems is impossible, then it is necessary to develop a recovery strategy, including partial or complete re-profiling of production.

To implement this strategy, it is necessary to develop business plans for the financial recovery of the enterprise, taking into account the costs of their implementation. The purpose of their formation is to determine the main directions of the financial activity of the enterprise and evaluate its expected efficiency. Business plans for financial recovery serve as guidelines for choosing investment objects and the basis for the development of various planning documents: production plans, graphics.

Literature
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