The analysis of the assortment of products sold in the previous chapter allows us to determine the main areas of improvement. assortment policy Dionis LLC.

One of the weaknesses of the organization is the lack of experience in conducting marketing research market and its main segments. Seen necessary creation systems for planning and managing the assortment and quality of goods, which would be included as an organic part in complex system management commercial activities Dionis LLC.

So, assortment planning in Dionis LLC should be carried out on the basis of the following marketing research:

• - determining the current and future needs of the population;
• - study of consumer requirements for the range and quality of goods;
• - studying the motivation of purchases and patterns of behavior of buyers in the market;
• - research of market segmentation and consumer typology;
• - study of consumer characteristics and competitiveness of goods from various manufacturers;
• - studying quality standards;
• - study of commodity stocks;
• - research of defective products rejected in the process of sale;
• - studying the market reaction to a new product;
• - analysis of information about the quality and range of goods sold, received from consumers by "feedback".

Today the most diverse assortment of goods of LLC "Dionis" falls on wine and vodka products. This is due to the fact that the category of goods in this group is currently used the greatest demand... But, despite this, not all types of this group are implemented in the same way. Therefore, one of the ways to find the most favorable ratio of the intragroup assortment by type is to carry out a thorough analysis of the sale of goods based on a questionnaire survey of buyers.

The use of the system of additional orders from supplier companies has a number of advantages, which are that it allows the parties not to take risks by ordering a large number of goods in the basic assortment, but to order additionally what is stably sold in LLC "Dionis".

LLC "Dionis" when selling products through brand shops customer surveys should be conducted in order to study the demand for goods and, on the basis of this, identify the possibility of expanding the range. The survey should be carried out in the form of a questionnaire.

In order to gain a foothold in the market, one should, first of all, try to maintain prices for products at a competitive level, that is, slightly lower than those of competitors, since for most people and firms at the moment this is main factor making a decision to make a purchase.

For LLC "Dionis" it would be advisable to use the strategy of building prices. There are so-called price lines, which represent a range of prices, where each price corresponds to a certain level of product quality.

The price range can be defined as low, medium and high. A limited number of specific prices are then set. For example, LLC "Dionysus" can offer a varied assortment of alcoholic beverages. However, consumers will not respond to a number of minor price differences. Instead, it is preferable to set several prices that allow differentiation of goods in the "line" based on such characteristics as quality and prestige. Pricing makes it easier for customers to choose one of the many similar products on offer. In this case, consumers can independently decide what level of quality or price suits them and make a purchase within the offered price line.

In order to more fully study the need for certain types of goods on the market, it is possible to advise the company to send monthly information sheets to the consumers of the city with an indication of the proposed types to receive applications and requests for them, in order to provide information, thereby stimulating the sale of products. You can also recommend that you conduct this research in trading halls directly by sales consultants. The data obtained will give an idea of ​​the demand for products in LLC "Dionis", this will make it possible to optimize the range of goods and reduce the implementation time.

It is also advisable to conduct constant monitoring of the state of affairs of the company's main competitors: to conduct a constant analysis of the range offered by competitors, the price level, which will allow Dionis LLC to choose the correct pricing policy for its products.

Since the goal of any activity commercial organization in conditions market economy- obtaining and maximizing profit, its successful work associated with an increase in the scale of activities and income generated. Therefore, in spite of the fact that the considered enterprise ZAO Sigma has a fairly stable monthly income, it would be relevant to take some measures to improve the efficiency of its activities.

It should be noted that Sigma has chosen a rather complex and contradictory market for its activities.

On the one hand, the construction industry today is quite attractive, especially in the city of Novosibirsk, where construction is developing at a fairly active pace. A fairly large number of new objects are being built, mainly for residential purposes, which then require interior decoration, installation of windows and doors. This opens up great opportunities for the activities of organizations like ZAO Sigma.

At the same time, the development of technologies allows today to replace windows in already residential apartments in winter conditions, respectively, the activities of such enterprises lose their seasonality, although the number of orders in summer, of course, exceeds the number of orders in winter.

The demand for these services is quite high, which means that there are enough orders and work for everyone, even considering that small construction organizations there are a lot of people who carry out similar activities.

At the same time, the variety of firms offering identical services makes this market not very attractive due to the presence of tough competition. Moreover, the market is represented by both small and large firms. At the same time, large enterprises have fewer opportunities for active protection from competitors, and even more so for offensive behavior in the market.

All of the above points indicate that it will be quite difficult for Sigma CJSC to take a stable position on this market services and receive very high profits. In turn, the competitive struggle requires a lot of time, effort and Money... At the same time, the enterprise needs to organize a marketing department in order to engage in market research, monitor the changes taking place in it, and develop strategies for the enterprise's behavior.

Another negative point is that most of these enterprises do not have the opportunity to win a significant market share and are content with a small one.

An important step in improving the efficiency of CJSC "Sigma" was the decision to independently produce window units, rather than purchasing them from other manufacturers. This will allow the organization to generate more profit by reducing costs, although it will first have to make a significant investment, which, according to the developed business plan, should pay off in less than a year. The enterprise plans to use own funds as well as borrowed ones. The loans are also planned to be repaid within one to two years.

Now and after the implementation of the aforementioned project of ZAO Sigma, it is necessary to look for ways to improve performance indicators, the main of which is profit.

An increase in an organization's profits is usually directly related to an increase in production efficiency.

In general, the following main ways to increase profits can be identified:

increase in production output;

improving product quality;

sale or lease of surplus equipment and other property;

reduction of production costs due to rational use material resources, production facilities and squares work force and working hours;

diversification of production;

expansion of the sales market, etc.

According to the above, this enterprise you can advise a number of measures to improve the efficiency of their activities.

The profit received by the company is subject to distribution in accordance with the current legislation and the constituent documents of the company. Distribution means the direction of part of the profit to the budget (payment of taxes on profits and certain types income), use for the needs of the enterprise and its owners. The development prospects of any organization largely depend on the procedure adopted by its owners for the distribution of profits remaining at their disposal after the payment of all taxes and mandatory payments(the so-called net, or residual, profit). Residual profit is used by the founders (owners) of the organization at their discretion, taking into account the procedure provided for in the constituent documents and the adopted development strategy.

When distributing profits, it is advisable to take into account the following points:

the amount of profit remaining at the disposal of the enterprise after paying taxes should not reduce its interest in increasing the volume of production and improving the results of production economic activity;

the profit remaining at the disposal of the enterprise is directed first to accumulation, ensuring its further development, and only in the rest - to consumption.

It follows from the above that there are two approaches to spending profit: accumulation and consumption. It is important that the company focuses on the first way to use its income, since accumulation in the future brings even more profit (investment in production, creation of various funds, etc.). At the moment, this is exactly the trend. It should be adhered to.

The main areas of spending net profit(for the purposes of further use) should be as follows:

formation of a reserve fund;

creation of a financial risk fund;

material incentive fund for employees;

scientific and technical development fund, etc.

The next direction to which the organization of CJSC "Sigma" should pay special attention is the introduction of new technologies into its production. This will help maintain the competitiveness of the company at a high level, will make it possible to reduce the costs of operating the enterprise, thus increasing profits. In general, the introduction of innovations entails different kinds effects (economic, environmental, scientific and technical, social, etc.), which have a significant positive impact on the income of the company, and, consequently, on its profitability.

Another important area is to increase production output. But such an increase should be justified so as not to cause an oversupply of products in the warehouse, which will entail additional storage costs that the company does not need.

At the same time, it is extremely important for an enterprise to plan its activities, as well as develop strategies. For this, marketing and management departments should be created in the organization (since the company is small, it is possible that there are simply specialists in these professions). Planning allows you to ensure financial stability enterprises, the return on equity is higher than that of competitors; increase sales and market share through the release of highly competitive products (works, services) and create new jobs to maintain the company's image and solve social problems.

The main actions of the Sigma enterprise should be aimed at improving the quality of its products, and, consequently, the competitiveness of its enterprise. As noted earlier, small business presupposes the presence of a large number of small businesses, so the competition among them is quite tough. This poses a challenge for the enterprise to constantly improve its activities. Clients must be won by providing services or conditions that cannot be offered to them by other enterprises of a similar type of activity.

Another area of ​​increasing the efficiency of its activities is the diversification of the services offered, that is, the development of any additional types of activities. It is quite expedient also because the activity of the company is somewhat seasonal in nature, since in winter the demand for repair services and the installation of windows decreases somewhat. Therefore, to maintain a stable income, you can direct resources to the production of other goods and services. At the same time, diversification can be carried out both within the framework of construction activities and in other industries.

Sigma's policy should be aimed at reducing its production costs. Firstly, this will increase its profits, and secondly, it will reduce prices, which will lead to an increase in the number of customers. Reducing the cost of production is an extremely important task for any enterprise. Therefore, let us dwell on this issue in more detail.

Obtaining the greatest effect with the lowest costs, saving labor, material and financial resources depends on how the enterprise decides to reduce the cost of production.

Identification of reserves for reducing the cost should be based on a comprehensive technical and economic analysis of the enterprise: the study of technical and organizational level production, the use of production capacity and fixed assets, raw materials and materials, labor, economic ties.

Let's consider the technical and economic factors and reserves to reduce the cost, which can be used by CJSC "Sigma".

Currently, when analyzing the actual cost of manufactured products, identifying reserves and the economic effect of reducing it, a calculation based on economic factors is used. Economic forces most fully cover all elements of the production process, means, objects of labor and labor itself. They reflect the main areas of work of the enterprise team to reduce costs: increasing labor productivity, introducing advanced equipment and technology, best use equipment, cheaper procurement and better use of objects of labor, reduction of administrative and managerial and other overhead costs, reduction of rejects and elimination of non-productive costs and losses.

Savings resulting in the actual cost reduction should be calculated in ZAO Sigma according to the following set of factors:

raising the technical level of production. This is the introduction of new, progressive technology, mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; design change and technical characteristics products; other factors that increase the technical level of production. Cost reduction can occur when creating automated systems management, use of computers, improvement and modernization of existing equipment and technology. Costs are also reduced as a result of the integrated use of raw materials, the use of economical substitutes, and the full use of waste in production. A large reserve is fraught with the improvement of products, a decrease in its material consumption and labor intensity, a decrease in the weight of machinery and equipment, a decrease in overall dimensions, etc. At the same time, these measures should in no way reduce the quality of the products;

improving the organization of production and labor. A decrease in the cost price can occur as a result of changes in the organization of production, forms and methods of labor with the development of specialization of production; improving production management and reducing costs for it; improving the use of fixed assets; improvement of material and technical supply; reduction of transportation costs; other factors that increase the level of organization of production;

a decrease in operating costs occurs as a result of improving the maintenance of the main production (for example, the development of continuous production, an increase in the shift ratio, streamlining of auxiliary technological work, improvement of the tool management, improvement of the organization of control over the quality of products and work);

changes in the volume and structure of products, which can lead to a relative decrease in conditionally fixed costs (except for depreciation), a relative decrease in depreciation charges, a change in the nomenclature and range of products, and an increase in its quality. Conditionally fixed costs do not directly depend on the amount of products manufactured. With an increase in the volume of production, their number per unit of production decreases, which leads to a decrease in its cost;

improved use natural resources... This takes into account the change in the composition and quality of raw materials. These factors reflect the influence of natural (natural) conditions on the value of variable costs. Analysis of their impact on reducing the cost of production is carried out on the basis of sectoral methods of the extractive industries;

industry and other factors. These include: commissioning and development of new workshops, production units and industries, preparation and development of production in existing associations and enterprises; other factors. It is necessary to analyze the reserves of cost reduction as a result of the elimination of obsolete and commissioning of new workshops and production facilities at a higher technical basis, with the best economic performance.

In this way, decisive condition cost reduction is served by continuous technical progress. Implementation new technology, complex mechanization and automation of production processes, improvement of technology, the introduction of advanced materials can significantly reduce the cost of production.

Expansion of specialization and cooperation is a serious reserve for reducing production costs. At specialized enterprises with mass-flow production, the cost of production is much lower than at enterprises that produce the same products in small quantities. The development of specialization requires the establishment of the most rational cooperative ties between enterprises.

Reducing the cost of production is ensured primarily by increasing labor productivity per unit of production, and therefore, decreases and specific gravity wages in the cost structure.

All these points should be taken into account by JSC "Sigma" when planning and organizing its activities.

Another way to increase the profits of JSC "Sigma" - the expansion of the sales market lies in the need to expand the geographical boundaries of its activities.

At the same time, do not forget that tangible results can be achieved only when combining different methods improve their production, because they are most effective in their entirety.

Thus, ZAO Sigma is a fairly promising enterprise with great potential. At the same time, given that the enterprise has been operating for a fairly short period of time, it still has a lot to learn and constantly improve its activities.

It must be remembered that small businesses have many advantages over large enterprises, among which governmental support small business development, providing it with benefits in various operations, flexibility of small businesses, their adaptation to changes market conditions... Therefore, it is very important to actively use these opportunities.

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SCIENTIFIC ASPECT № 1 - 2013 - Samara: Publishing house of LLC "Aspect", 2012. - 228 p. Signed for printing on April 10, 2013. Xerox paper. Operational printing. Format 120x168 1/8. Volume 22.5 l.

SCIENTIFIC ASPECT № 4 - 2012 - Samara: Publishing house of LLC "Aspect", 2012. - T.1-2. - 304 p. Signed for printing on 01/10/2013. Xerox paper. Operational printing. Format 120x168 1/8. Volume 38p.l.

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Improvement activities financial results activities of the enterprise

Pugina Larisa Ivanovna- candidate economic sciences, associate professor of the Murom Institute (branch) of the Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletovs.

Rodionova Elena Viktorovna- Candidate of Economic Sciences, Associate Professor of the Murom Institute (branch) of the Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletov.

Koneva Olesya Vladimirovna- Student of the Murom Institute (branch) of the Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletovs.

Annotation: This article presents the main theoretical and practical aspects of managing the financial results of an enterprise. The main directions of their maximization and optimization are formulated.

Keywords: Profit, financial results, analysis, measures to improve financial results, reserves for profit growth, profitability.

The relevance of the chosen topic is determined by the fact that the analysis of the financial performance of the enterprise allows you to identify bottlenecks and weaknesses that have a negative effect on the growth of profits and profitability of the enterprise. That, in turn, makes it possible to develop the necessary set of measures to improve them in the process of its further activities.

Measures to improve financial performance for everyone specific enterprise are unique and are developed taking into account its current financial and economic condition and the dynamics of its development over the past several years.

Thus, the analysis of the financial statements of the shipbuilding enterprise JSC "Okskaya Shipyard" for the period 2015-2017 made it possible to identify and formulate the main trends that negatively affect the optimal formation of the financial results of the enterprise, namely:

1. outstripping growth of production costs;
2. a significant increase in the amount of other expenses while reducing the other income of the enterprise;
3. decrease in profitability of sales for core business.

The main goal of identifying the main reasons leading to a decrease in the financial results of the enterprise is the development of a set of measures aimed at reducing their negative impact on profits and profitability.

As mentioned above, measures to improve the financial result are unique for each enterprise and are developed for each business entity individually.

In this case, the following set of measures was developed to optimize the financial result of a shipbuilding enterprise. I will dwell on each trend in more detail and formulate a set of measures for each direction.

The first drawback - a significant increase in the cost of manufactured products (at the end of 2016, the cost per ruble of revenue increased by 0.7% compared to 2015) - it is proposed to resolve the following set of measures:

elimination of losses from marriage by:

Control at all stages of the work;

Introducing a motivational component into the existing system remuneration of workers, allowing to stimulate the ruble in the absence of marriage;

Professional development of personnel;

Creation of comfortable working conditions for employees;

1. a decrease in the cost of materials, which in the structure of production costs at the end of 2016 amounted to 57.2%. Searching for new suppliers of raw materials and materials, concluding long-term contracts at more flexible prices is one of the ways out of this situation;
2. optimization of costs for services of counterparties, which make up 15.5% in the structure of the cost of goods sold;
3. reducing the cost of energy resources by installing metering devices, as well as developing and implementing measures to improve the energy efficiency of production;
4. decrease in the share of overhead costs, the share of which at the end of 2016 amounted to more than 20%.

Thus, we can say that the implementation of measures aimed at reducing the cost of manufactured products is the main one for increasing the amount of profit and the level of profitability of the enterprise.

The next drawback is the significant amount of other expenses of the enterprise. At the end of 2016, more than 60% of other expenses of the enterprise are interest payable on loans received. The analysis showed that such a significant share of this type of other expenses is associated not only with the payment of interest on loans taken according to the payment schedule, but also with the payment of penalties due to loan delinquencies. Compliance with the repayment schedule of existing loans is the main reserve for reducing other expenses of the enterprise.

The same policy can be recommended for compliance with tax discipline, since the share of tax payments in other expenses of the enterprise at the end of 2016 amounted to 13.2% or 46.0 million rubles. and tax penalties are significant.

The third drawback is a decrease in the profitability of sales. You can also increase the profitability of sales in this case considered here by:

1. reducing the cost of manufactured products;
2. increasing the volume of services provided (less costly, less material-intensive);
3. increasing the turnover of assets (property) of the enterprise.

Analyzing the data of the financial statements of the enterprise OJSC "Okskaya Shipyard" for 2015-2017, including the actual data on the structure of the cost of production of the enterprise, the dynamics and structure of sales, taking into account the economic effect of the implementation of the above measures, based on the forecast for the development of the enterprise for the next financial year you can calculate the estimated amount of increase in the profit of the enterprise.

Table 1. Generalized reserves for increasing the amount of profit.

Thus, the total increase in profit from the implementation of the proposed measures may amount to 156,719.7 thousand rubles, which in turn will significantly improve all financial indicators activities of the enterprise in the forecast period.

Table 2. Comparison of the financial result of the activity of the enterprise JSC "Okskaya shipyard" from the application of all the proposed measures.

The analysis of the predicted indicators of profit and profitability gives grounds to conclude that, subject to the implementation of the developed measures, the level of efficiency and return on the invested capital of the enterprise will increase. Consequently, the implementation of these measures is advisable.

Bibliography

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After analyzing the work economic service JSC "Novoroslesexport", having studied staffing table, service instructions, having taken photos of the working day of employees, the chronology of the work of the employees of the departments, having studied the workload of each employee, I recommend financial and economic department enterprises make the following changes.

To the formation department management accounting introduce a staff unit - a statistician engaged in the operational collection of information on production, production indicators, receipts and balances of materials, compiling statistical reporting, collection of operational information for higher organizations and the provision of timely reporting, as well as the collection of indicators for company managers.

Set statistics to six days working week with a working time of 6 hours 30 minutes. For greater efficiency from the collection of information, the beginning of the working day should be set one hour earlier from the employees of the economic department, from seven o'clock. To oblige the statistician to collect daily information on the main economic indicators... In the context of employees for operational economic analysis in order to improve production efficiency, regulate the levers to stimulate wages, increase capital productivity, profitability, etc.

Provide the collected data to the economic and business departments for planning meetings and executive orders, to improve operational and long-term leadership.

Introduce an accountant for work with banking operations on the Internet "client-bank" in the Treasury department, who deals with payments for services and materials to creditors, based on prepayment invoices and acts for the provision of services. As well as monitoring the receipt of funds to the current account and their disposal. Timely inform the chief accountant, the head of the enterprise about the change in calculations. The introduction of a staff unit, an accountant, will improve the work of the enterprise, in particular, in the receipt and use of raw materials and materials, and will also allow the continuity of production.

Since the accountant in the "client-bank" system transfers wages employees of the company on cards in accordance with an electronic current account, performs operations on alimony, taxes, fees, repays loans and interest on them, makes contributions to funds, monitors the deadlines, transfers money for energy and fuel.

Helps the cashier to draw up documents for the bank on a cash deposit. Makes selections required by chief accountant, chief finance department monitors the repayment of subsidies and the use of earmarked funds.

Establish a five-day working week for the accountant, with a standard time of eight hours a day.

In connection with the constant changes in the labor market, with the introduction of new forms of work to attract new customers, the expansion of production capacities, introduce a marketing department, consisting of the head of marketing and a specialist in prices and advertising.

Marketing is an activity that contributes to the receipt of a profit by an enterprise at the expense of meeting the needs of consumers better than that of competitors.

Lack of marketing activities at the enterprise leads to serious problems with sales.

Any enterprise needs marketing in order to increase the amount of profit through the production and sale of exactly those goods / services that the consumer needs and the rejection of those that will be difficult or impossible to sell, since they are not needed by anyone.

Since in a highly competitive environment, marketing is the main function of the enterprise, then the marketing plan dominates over other plans and is developed in the first place, and here is why.

· 1. decisions in the field of marketing are priority, as they determine what exactly the company will produce, at what price and where to sell, how to advertise;

Thus, the marketing plan:

· Systematizes and communicates to all employees of the enterprise those ideas that, prior to its compilation, were exclusively in the head of the head;

· Allows you to clearly set goals and monitor their achievement;

· Is a document organizing the work of the entire enterprise;

· Allows you to avoid unnecessary actions that do not lead to the intended goals;

· Allows you to clearly allocate time and other resources;

· Having a plan mobilizes employees of the company.

Marketing is usually seen as the task of creating, promoting and delivering goods and services to individual consumers and companies. In reality, the marketer has to make decisions about 10 of his "essences" - material goods (goods), services, experiences, events, personalities, place, property, organizations, information and ideas.

Marketing gives instructions on what services to provide, what prices to set, sets the timeframe, where and how to advertise. The task of marketing is to create additional value. Therefore, we can confidently say that OJSC Novoroslesexport needs to introduce a marketing department.

The introduction of marketing at the JSC "Novoroslesexport" enterprise should attract new clients and keep the old ones. This can be achieved by using the system flexible discounts... The main task of companies when conducting discount programs is to get the maximum profit, but at the same time provide their company with excellent advertising through discounts.

To use effectively working time, first of all, you need to know what it is spent on and why it is not enough. The reasons for not having enough time are closely related. For example, if a specialist does not plan his working day, does not organize his work, he does not have enough time. And vice versa, if he does not have enough time, then he is in a hurry, does not plan his day, grabs on to all the things in a row, trying to do everything at once. You can get out of this vicious circle only by starting to plan your time, and for this you need to find out what time is spent on and identify the main reasons for the lack of time.

To properly allocate time, you need to know exactly how it is spent in reality. Time use analysis will help to identify time losses, to show the strengths and weaknesses of the practiced work style. Such an analysis is simply necessary if it is not known what the time is spent on at all, it is not known how long it takes to complete certain tasks, it is not known what factors stimulate or limit performance.

To analyze the problem, you need reliable time tracking. Most effective method time tracking is keeping records. The time spent can be taken into account in the tables

In order to use their time optimally and meaningfully, each employee must independently and personally monitor their own daily routine, make the most of own capabilities, consciously manage the course of your life and overcome external circumstances. This helps to get the job done at a lower cost, better organize work (hence get better results), reduce workload and thus reduce rush and stress.

It is also important to pay attention to such a process as time planning, it focuses on the corresponding long-term goals, which, in turn, are broken down into operational partial goals. Planning presupposes a gradual advancement, decomposition of the general task into particular ones, so that various actions can be distributed over time.

Establishing the time periods required to achieve personal and professional goals provides a sense of confidence and an idea of ​​the most preferred time allocation and the most appropriate order of affairs.

It can be concluded that time management is more about organizing working time than saving it. It is necessary to strive for the correct distribution of time, based on personal and business interests. It is necessary to use time in such a way as to ensure the completion of the maximum number of tasks, which in turn determine the implementation of intermediate tasks leading to the implementation of the main goal. Their own plans time must be consistent with the plans of subordinates and immediate supervisor in order to achieve maximum effect.

Rationalization of workplaces is a set of organizational and technical measures developed on the basis of certification and aimed at improving existing workplaces and improving their use.

The main goals of accounting, certification and rationalization of workplaces are to increase production efficiency, product quality and rational use of fixed assets and labor resources at enterprises due to:

Accelerating the growth of labor productivity by bringing jobs in line with the requirements of scientific and technological progress;

Reducing the use of manual and heavy physical labor, increasing the content and attractiveness of labor;

Improving the use of fixed assets by eliminating unnecessary and ineffective jobs, ensuring a balance in the number of jobs and employees, and increasing the shift ratio;

Improvement of working conditions and safety measures at each workplace, increasing production culture.

Rationalization of jobs allows you to identify jobs that do not meet progressive requirements, standards, working conditions; workplaces where low-skilled manual and hard physical labor is used, or work in conditions unfavorable to human health. In carrying out this work, the validity of the application of various benefits for working conditions, the level of the current norms of material and labor costs are checked, shortcomings in the organization of production and labor are revealed. All this makes it possible in the process of rationalization to obtain, without additional costs, a significant economic effect due to: the elimination of morally and physically obsolete jobs and the release production areas; the redistribution of material and labor resources from ineffective workplaces to more efficient ones, which increases the shift ratio of equipment and increases the return on assets; adjusting the number of jobs and labor resources.

Work efficiency management personnel are affected by working conditions that should also be considered. The employees of the administrative apparatus are provided with the office equipment necessary for their work. According to the above observation data, it follows that the working day begins at 8 am and ends at 5 pm, there is also a lunch break from 12 pm to 1 pm.

The workplaces meet the sanitary and hygienic and organizational and technical requirements, including the workers are not constrained in the area of ​​the office space, there is the necessary furniture in good condition. The employer ensures that the employee receives reliable information about the conditions and labor protection at the workplace, about the existing risk of damage to health, as well as about measures to protect against exposure to harmful and hazardous production factors.

At the enterprise, labor protection measures are formalized in a section in the collective agreement and an agreement on labor protection, which is an annex to the collective agreement. The employer highlights necessary funds in the budget for targeted financing of measures to improve labor conditions and safety, provided for collective agreement(agreement on labor protection), to bring workplaces in line with the requirements of norms and rules on labor protection, which cannot be redistributed for other purposes. During the meeting and planning meetings are held, usually in the morning, for 30-40 minutes. However, in our opinion, the technology used, including monitors and computers, is somewhat outdated.

Another step is the development of a rational budget for working time, which is presented in Appendix 14.

CONCLUSION

In this term paper the management structure of OJSC "Novoroslesexport" was reviewed and analyzed. Particular attention was paid to improving the structure and functioning of the economic service of the enterprise.

As it was clarified in the work, it is necessary to distinguish between the organizational structure and the management structure.

The organizational structure is understood as the composition of quantitatively and qualitatively different intra-company divisions of the enterprise, located in a certain way across the territory of the enterprise and interconnected by relationships industrial cooperation and social distribution of labor.

The organizational structure of OJSC "Novoroslesexport" on the basis of production structure is industry-specific.

The organizational structure has a direct impact on the management structure.

The structure of management should be understood as the composition of employees of the management apparatus, who are among themselves in a certain system of subordination.

As a result of the above analysis, it was found that the management structure of OJSC "Volgogradmebel" is three-stage, according to the method of subordination, is linear-functional.

The management structure complies with the goals and objectives, the organizational and legal form of this commercial organization and the requirements of the regulatory acts of the Russian Federation.

The analysis revealed the shortcomings of the actual management structure. In order to improve the actual management structure, I introduced the marketing department to the enterprise, as well as new specialists to the treasury department and the department for the formation of management accounting.

To increase the efficiency of using working time, I have developed a rational budget for the working time of the head of the personnel settlement department and the economist of the treasury department - daily, weekly work schedules.

The documents regulating the activities of the economic department have been developed: regulations on the department and job descriptions.

I would like to note that financial and economic management is part of the process general management enterprise, therefore, management in this area can be built according to management schemes traditionally attributed to the enterprise as a whole.

As a result of the proposed measures, the management structure has become simpler, more reliable, the fuzzy distribution of responsibility between the employees of the management apparatus has been eliminated, which will ultimately lead to an increase in the efficiency of enterprise management as a whole.

MEASURES TO IMPROVE THE ACTIVITIES OF JASTFOU LLC

Development of proposals for improving the activities of the organization LLC "Justfoyu"

There is nothing constant in this world: all economic processes are intensively developing and changing under the influence of various factors. All this has an impact on effective performance enterprises and then it is necessary to improve the direction of the management system. The management of the restaurants of Justfoyu LLC is fully consistent with the trends of the modern world.

The desire to achieve success is characteristic of many enterprises, therefore, in the context of the consequences of the economic crisis, which affected the turnover, costs, by reducing profits, it is necessary to improve the management system of the restaurant “Justfoyu” LLC. To be successful over time, in order to survive and achieve its goals, an enterprise must be both efficient and effective.

To improve common system enterprise management, I would like to propose the following activities:

• 1) Improvement of the organizational structure of "Justfoyu" LLC.
• 2) Development and introduction of a collection wine list.
• 3) Implementation technical analysis menu.
• 4) Carry out activities aimed at improving the quality of service in the "Justfoyu" restaurant.
• 5) Teaching cooks in carving techniques.
• 6) Develop an advertising activity, for example, a "Ticker" advertisement on a bus.

Activity 1. Change of the organizational structure of “Justfoyu” LLC.

On closer examination of the organizational structure of Justfoyu LLC, I see a lack of staffing in the restaurant, I think it is simply necessary to introduce the position of a marketing specialist into the organizational structure.

The main responsibility of a marketer will be to organize marketing policy restaurant, cooperation with advertising agencies... Organization and conduct of PR-actions and PR-campaigns, preparation of publications for the media, holding press conferences, drawing up press releases to create an image of the enterprise in the eyes of consumers, i.e. implementation of public relations.

Modified organizational structure shown in Figure 10.

Figure 3.1 Changed organizational structure of management of the restaurant "Justfoyu"

To find out how effective this event will be, and whether we will get profit from the changes, we will make the following calculations:

• 1. Let's calculate the cost of maintaining the position of a marketer for the year:
  • - Salary (30,000 rubles per month), per year - 360,000 rubles.
  • - The cost of equipping the workplace: table - 10,000 rubles, computer 30,000 rubles; armchair - 3000 rubles; stationery - 1000 rubles. Total - 44,000 rubles + 360,000 = 404,000 rubles.

Activity 2. Development and introduction of a collection wine list.

Wine list - a document containing a list of alcoholic beverages intended for information on the names of beverages and their prices. Developed for more effective sale elite collection wines for guests who order expensive wines and have a large monetary income, develop a collection wine list indicating: the region; grape varieties; its taste and with the recommendation of dishes to it. Thus, the volume of sales of expensive dishes will increase.

Let's calculate the costs: information about the wine can be obtained from the producers or in the wine directory, ordering wine lists costs from 500 to 1000 rubles per set, the price depends on the quality of the cover, the presence of the restaurant's logo, etc. let's take 10,000 thousand rubles for expenses.

Activity 3. Implementation of technical analysis of the menu.

For effective management menu, it is necessary to regularly conduct a sales analysis, that is, a technical analysis of the menu. With the data obtained from such analyzes, you can make small adjustments to the menu so that subsequent menus bring significant profits. To do this, I propose to purchase a special program designed to analyze sales. The program for technical analysis of the menu will cost 14,450,000 rubles.

Activity 4. Conduct activities aimed at improving the quality of service in the "Justfoyu" restaurant.

Develop activities aimed at improving the quality of service (studies, trainings, professional testing, certification) to assign to the manager. To determine the effectiveness of training, an assessment should be carried out at each level, otherwise it is impossible to conclude about the impact of training on the final result.

For example: A training is provided on the topic “Handling customer complaints”. After its completion, we evaluate how much we liked the training itself, the way of presenting the material. Next, we check what the employees remember from the training results (they know the service standards, the algorithm for working with the client, etc.). After that, we analyze the extent to which employees apply the acquired knowledge and skills.

Increased attention to the quality of service presupposes that the restaurant employees have skills in serving visitors and working in a team. But the visitor is different and often on the waiters, bartenders, a psychological crush from the guests spills out.

It is necessary once a year or more often (if the restaurant can afford it) to arrange psychological trainings for staff. The work of psychologists will help mitigate conflict situations in the workplace, between the waiter and the visitor, between the staff and each other.

Part of the training program should be devoted to additional sales, that is, training waiters in ways to help increase the average check amount, for example, a waiter should be able to offer a sauce or side dish in addition to the chosen dish.

Let's calculate the costs: one group training on the territory of the restaurant costs 5,000 thousand rubles, I think five sessions of 5 x 5 = 25,000 thousand rubles are enough.

Activity 5. Training of cooks in carving techniques. This way of table setting is not yet very developed on the Moscow restaurant market. IN skillful hands craftsmen using a special knife, an ordinary watermelon, melon, pumpkin will turn into a bouquet of flowers or a statue of a person, bird, animal. Any fruit or vegetable can be used for artistic carving. A carving expert just has to consider its structure and use color correctly to mimic the chosen theme.

But still, in the art of carving, watermelon is the leader, because it is easiest for carving cooks to give this berry simply magical outlines - figures of people, animals, birds, various ornaments and flowers. An example of a carving technique is shown in Figure 11.

Let's calculate the costs: Learning the art of carving, the price of one group lesson on the territory of the restaurant costs 5000 thousand rubles. I think five sessions of 5 * 5 = 25,000 rubles are enough.

Figure 3.2 Carving technique

• - Payment for 1 month = 2000 rubles.
• - Rating: per day ~ 1000 people
• - Advertisements per day ~ 140 times:
  • 1) The volume of the text is 120 characters.
  • 2) 1 time every 5 - 10 minutes.
• - The cost of the service per year is 12 * 2000 = 24000 rubles.
• - Total costs for the implementation of activities will amount to 502,450 thousand rubles.