Crisis plan is an example. How to develop an anti-crisis action plan. Anti-crisis management concept

Vlad Khitrov 08.12.2014

Crises of a national or global scale occur with some frequency. And a rare company manages to avoid falling financials when the economy is in serious storm. Even if the economic weather outside your office window is calm, the company may find itself in the arms of an internal crisis associated with problems in the industry or product category... What anti-crisis measures should be taken at the enterprise? What needs to be done to reverse the negative trend?

1. Recognize the existence of a crisis situation

Until you acknowledge the problems, you cannot solve them. The longer the acceptance of the fact of the existence of problems is delayed, the more difficult and painful the way out of the current situation will be. One can endlessly hope for a reversal of the trend, or for an imminent fall in the exchange rate, or for obtaining lucrative contracts, but if the trend is confirmed every month for two quarters in a row, then it is necessary to prepare anti-crisis measures.

2. Inform the top management about the real situation

The sooner the management understands the seriousness of the situation, the faster it will be possible to start responding to crisis phenomena. Disclose all the details of the situation, all the main risks. In doing so, however, do not sow panic. Maintain a constructive work attitude.

3. Provide yourself a support group

Survival of a company in a crisis is a team game. If you fail to find like-minded people and unite them with one idea or goal, consider that the chances are five times less. In a crisis situation, rely on experience and loyalty instead of positions and high-profile regalia.

4. Create an anti-crisis committee

Gather ten to fifteen of the most experienced managers and tell us about the situation in the company and in the market. Ask people for support and understanding. Warn you that unpopular measures will be taken in the near future. Managers need to hear what is expected of them to maximize their impact and improve efficiency. This can save them and their subordinates from taking the most unpopular measures - including layoffs, delayed salary payments, canceled bonuses, etc. In the active phase of the crisis, working meetings of the anti-crisis committee should be held regularly - 1-2 times a month.

5. Define strategic priorities

What is important to your company? Sales volume, market share, profit or survival? Large, experienced companies rarely find themselves in commercial "reanimation", where the question of life or death is being decided. Even in the worst times, their resources allow them to survive the crisis without global losses. Often, giants use crises for rapid large-scale expansion - they acquire competitors, gain a share of shelf space, and increase advertising pressure. For small and medium-sized companies, I would recommend not getting carried away with the game of market share. Focus on reducing risks and costs. Competent work in this direction can significantly increase your chances of a sharp increase after the end of the acute phase of the crisis. A company in good shape, working efficiently, "not getting fat" will move on to development much faster than a competitor that tried to retain its share, but lost its turnover or got into debt.

6. Create the most pessimistic scenario

After discussing the pessimistic sales plan, subtract another 15-20 percent from it (sometimes we cannot believe that the fall will be so strong, but it is better to “overdo it than not.” If the situation turns out to be better, you will get an unplanned profit.
Budget your expenses for this pessimistic sales plan so that you have the lowest margins you can afford.

7. Cut costs down to this level

Costs need to be cut dramatically. Without delay. Work on two fronts - first, eliminate unnecessary expenses entirely. Secondly, those items of expenditure that remain should be substantially cut.

8. Reduce purchases and reduce costs

Purchase with a pessimistic plan, but ask suppliers to be ready for backorders. Transfer the risks (within reasonable limits) to the suppliers of goods and services. By the way, the crisis is the best time to sell low-liquid stocks from warehouses (our own and partner ones). Challenge your buyers to reduce contract prices by an average of 10% in your sales currency. Even if you get only five, it's already good, given that often, along with the crisis, there is a sharp increase in purchase prices against the background of rising exchange rates.

9. Reduce overhead

The cost of any service should be reduced by 20-30% (in addition to rejecting many ineffective and unnecessary services). Negotiate the lease. Hire an experienced negotiator from a consulting company (they are good at negotiating strategy and bargaining). Reduce your IT budget to a minimum. You definitely won't need new computers.

10. To rid the system of destabilizing elements

In a crisis, you can always find managers who make the system unnecessarily vibrate. Such cadres, instead of increasing efficiency, undermine the team, spreading rumors in the style of "everything is lost" in tea rooms. My advice is to say goodbye to such employees. As a last resort, isolate.

11. Reduce payroll

Fire ineffective people. Introduce a moratorium on salary increases, cut salaries depending on the situation (the higher the employee's level, the more significant the salary reduction), transfer part of the fixed salary to a variable, cancel the payment of bonuses based on the results of the current period if the goals are not achieved. Postpone the payment of well-deserved bonuses for six months or a year (this is a great motivation to work hard and not leave). If point 10 is fulfilled, then the reduction of the payroll will take place without any problems, especially if the crisis is of a national scale.

12. Give up unprofitable projects

Discard any projects that are unlikely to make a profit in the next 6-12 months. Close them (crisis - good reason) or freeze for a while.

13. Organize tight control over finances

Delay payments as much as possible. Introduce department quotas. Work hard with accounts receivable (the seller's bonus should be tied to accounts receivable as well). Check each payment request personally.

Early detection of the crisis gives the management of the enterprise great opportunities to localize the crisis situation, get out of it, and requires less material and time expenditures for the implementation of such measures.

Relevance this study is to identify the necessary management decisions to bring the enterprise out of the crisis in an unstable political and economic environment.

Such scientists as A. Yu. Belikov, G. V. Davidova, G. P. Ivanova, G. Kiperman, L. А. Omelyanovich, J.St. Mil, M.I. Tugan - Baranovsky and others.

Therefore, the purpose of our research is to study managerial decisions for overcoming the enterprise from the crisis and develop, justify anti-crisis measures.

The set of anti-crisis measures is always individual for the activities of each enterprise; there are no universal procedures and precise schemes that work without fail in all enterprises without exception. Such schemes should be developed at the enterprise, taking into account its industry affiliation, life cycle stage, size, organizational form, stage of the crisis process, management and accounting features.

The algorithm for the development of anti-crisis measures, detailed by the stages of the crisis process, includes the following blocks: a unit for recognizing the stages of the crisis process; block for choosing an anti-crisis strategy in accordance with the stage of the crisis; a block for the development of appropriate anti-crisis measures; block for evaluating the implemented strategy.

At the first stage, there is a collection, analysis of information about external and internal environment activities of the enterprise, as well as diagnostics of the stage of the crisis process, which begins after the general diagnostics of financial and economic condition enterprises. If in the process of analysis deviations in the activities of the enterprise were identified, this indicates that the crisis is already taking place, then the stage of the crisis process is determined. If there are no deviations in the activities of the enterprise, a latent crisis is diagnosed. The main task at this stage is to identify areas of activity or groups of indicators where the crisis is registered and the localization of this crisis.

At the second stage, there is a choice of methods and directions for dealing with the crisis. In this case, for a potential crisis and latent crisis, it is necessary to: eliminate the factors that influenced the appearance of unfavorable trends and develop measures to adjust the development strategy. In an acute crisis, it is necessary to fully use the internal reserves of the financial, economic and production stabilization of the enterprise. This requires a thorough revision of the company's strategy, its mission, goals and objectives, or the development of a new development strategy that requires revolutionary solutions. In the future, successful measures to overcome the crisis replenish the bank of anti-crisis measures of the enterprise, which can be used later in the development of measures to combat the crisis in such situations.

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Anti-crisis measures are formulated in the form of specific tasks that are necessary and feasible in this moment... The main principles that must be observed in the development of anti-crisis measures: realism, limited time and rationality (the cost of solving the problem should not exceed the effect obtained as a result of their implementation).

Examples of stabilization measures when symptoms of a crisis are detected include the following:

· Optimization of the credit policy of the enterprise;

· Streamlining the system of settlements of the enterprise with direct creditors, suppliers of materials, equipment, buyers, personnel;

· Optimization of the capital structure;

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· Improvement of the financial planning system;

· Increasing the speed of circulation of working capital;

· Improving the quality and competitiveness of products;

· Increasing the effectiveness of marketing;

· Reducing the degree of commercial risk;

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· Increasing the share of profit from the sale of products in the proceeds from the sale of the enterprise;

Increasing the efficiency of use labor resources enterprises and the level of their labor productivity.

· Decrease in the share of obsolete production equipment;

· Increasing investment activity by establishing or increasing the efficiency of the company's policy in relation to investments aimed at modifying and improving property, as well as financial investments in other enterprises.

In an acute or chronic crisis, more drastic measures are needed. Such activities include:

1. Innovative reform, which is one of the elements of advanced anti-crisis management. Innovative reform measures include measures to free up funds for product improvement.

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2. Modernization or shutdown of unprofitable or low-profit secondary industries, and, if necessary, re-profiling production activities in case of non-competitiveness of the manufactured products.

3. Realization of excess stocks of inventories. This will allow the enterprise to free up some current assets, increase their liquidity of their assets and channel the released assets for the implementation of anti-crisis projects and programs.

4. The implementation of non-production facilities can also be used at the enterprise to free up funds, reduce costs and improve the efficiency of using fixed assets.

After preparing a plan of tactical measures to overcome the crisis, the task of their implementation arises. For this, an appropriate unit is created, which will implement, coordinate and control the process of stabilizing the enterprise, determine the measures and the resources necessary for their implementation in case of deviations and the implementation of the planned action plan.

After the developed plan of anti-crisis measures is implemented, the effectiveness of the plan's implementation is assessed. The effectiveness of the implemented measures can be judged by two main criteria: how much the goal of the anti-crisis program has been achieved; to what extent the obtained result corresponds to the resources spent on the implementation of anti-crisis measures.

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If the measures to overcome the crisis turned out to be ineffective, and the crisis continues to develop or an insufficient effect has been obtained from the measures taken, the enterprise is forced to return to the starting point of searching for the causes and developing a new strategy for overcoming the crisis.

Anti-crisis measures

Competition is an integral part of the market economy. It generates powerful motivational stimuli. On the whole, R. as a regulator acts most constructively and automatically in a relatively homogeneous society, with limited fluctuations in economic potential, in a mode of continuous adjustment. The larger the gaps in the levels of development, the sharper and larger the changes taking place, the more pronounced the negative aspects of the market. In such cases, most often it is necessary to resort to active, massive and, preferably, competent government intervention (protectionism, anti-crisis measures, structural and regional policies). MARKET OF PUBLIC INSTITUTIONS - government agencies and local government organizations that purchase or lease goods they need to carry out government functions. MONEY MARKET - a set of homogeneous national credit and deposit markets, where the central bank, commercial banks and financial institutions carry out transactions in short-term securities. BORROWED FUNDS MARKET - operations on medium-term and long-term financing are carried out on it, in contrast to the money market, where operations on short-term financing are mainly carried out.

If we consider them in aggregate form, then there are two types of reactions to the crisis or pre-crisis state of the enterprise with the corresponding special sets of anti-crisis measures for various tactics. So, defensive and offensive tactics can be distinguished.

In order to implement anti-crisis measures to restore the company's solvency, the founders of the company decided to transfer the enterprise to trust management to a team of anti-crisis managers, whose tasks included a set of measures to change the existing business structure and process management.

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The most popular anti-crisis measures.

If a bankruptcy decision is made, the following procedures can be applied to a bankrupt company:

Reorganization in order to bring the enterprise out of a crisis state

Liquidation, division of enterprise property between creditors and repayment of their claims.

Reorganization involves the decision of the following activities:

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1. Observation - measures are taken to identify the economic condition of the debtor and ways to resolve his future fate. At the same time, the management of the enterprise is not removed from its duties, although some measures can be implemented only with the consent of the interim manager. The interim manager examines the number of debtors, the state of their assets, the presence and nature of the enterprise's records, creditors' claims, and makes a conclusion about the prospects of the enterprise's activities.

2. financial recovery - applied to the debtor in order to restore solvency and repay the debt in accordance with the schedule.

3. external management - an external manager is appointed, and the management is removed from affairs. Introduces a moratorium on the satisfaction of creditors' claims on debt obligations and to oblige the enterprise with payments.

The main goal of the external manager is to develop a management plan for bringing the enterprise out of a crisis state and, if possible, implement this plan without bringing the enterprise to bankruptcy proceedings.

4. Bankruptcy proceedings - a bankruptcy commissioner is appointed, who takes charge of the debtor's property, conducts its inventory, appraisals, analyzes financial condition of the enterprise, makes a claim to third parties to collect debts, the search, identification and return of the property of the enterprise is carried out. All property of the enterprise is sold at open tenders, and the proceeds are used to satisfy the claims of creditors in accordance with the priority established by law.

Bankruptcy proceedings as well as liquidation are associated with the termination of the enterprise.

Supervision, external management and financial recovery is associated with bringing the enterprise out of a crisis state, using anti-crisis measures.

The main anti-crisis measures include:

1.Establish strict cost control,

2.changing the organizational structure of the enterprise, reducing the management aspect, changing the leadership,

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3. marketing methods to increase demand for the company's products,

4.Change of production culture, including retraining of personnel and psychological reorientation of personnel,

5.the creation of subsidiaries,

6.financial restructuring of the enterprise at the expense of its own resources,

7.re-profiling of production, reduction of the traditional range of products and services, launch new products,

8.innovation and modernization of production,

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9.the closure of unprofitable production facilities,

10. sale of property.

1. Most enterprises use this method, finding reserves for cost reduction:

Leasing of unused subjects

Mothballing of temporarily unused equipment

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Equipment rental

Austerity is possible with the introduction of personal responsibility of each employee for the use of material resources, reorganization of security structures. Very often the company gets rid of social services. a sphere that burdens the already scarce working capital. The dormitory, sports complexes, children's and medical institutions are transferred to the municipal property.

2. Among the enterprises that have implemented these activities, 2 groups can be distinguished:

a) enterprises that went the traditional way by reducing the number of managers, eliminating unnecessary departments and transforming the "old" departments of the "market" service.

b) enterprises that have introduced the principle of new approaches and management system in their enterprises. The main purpose of such unconventional methods is to eliminate duplication of functions, to delineate powers, to achieve optimal decentralization. Basically, these enterprises use foreign experience.

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3. Many enterprises that were part of the crisis paid special attention to marketing research and the development of related services. These services were obliged to monitor the market of manufactured goods not only in Russia, but also abroad, analyzing consumers and determining which suppliers are of interest to the enterprise and which are not.

4. Improvement of labor productivity and increased interest of workers in their work is also one of the ways of anti-crisis management. It includes staff development, employee training, flexible labor incentives.

5. There is no unanimous opinion among domestic enterprises regarding the creation of subsidiaries as one of the methods of anti-crisis management. On the one hand, the acquisition of independence by some divisions of the enterprise, the ability to leave the enterprise with their products and the interest in increasing profits leads to an increase in the productivity of subsidiaries. On the other hand, the excessive independence of subsidiaries leads to a tightening of relations between the parent enterprises and the subsidiary, or between subsidiaries of the parent enterprise, which leads to negative aspects in the activities of the parent enterprise.

6. The traditional approach to financing an enterprise is that it is financed with the help of own funds ineffective. However, domestic practice shows that when taking an enterprise out of the state of crisis settlements, it is necessary only on its own resources, since it is unrealistic to expect investment at this moment, and it is also impossible to get a loan.

There are exceptions: sometimes, on the basis of state bodies, they are interested in the existence of an enterprise, is financed this enterprise by providing soft loans.

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7. This method is non-standard, because in a state of crisis, the enterprise does not have the resources to repurpose production and launch new products. However, the experience of a domestic enterprise shows that this method takes place.

8. This method is used by only a few enterprises, because associated with additional investments.

/ Development of a system of anti-crisis measures

Development of a system of anti-crisis measures

Measures to overcome the crisis and restore solvency should take into account the individual characteristics of enterprises. However, just as typical financial and economic problems Russian enterprises, the "methods of their treatment" are just as characteristic.

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Typical problems include:

low competitiveness of products and low level of demand for it;

underutilization of production facilities and a drop in revenue below the break-even point;

excess resources (property, number of employees);

high fixed costs associated primarily with the maintenance of surplus resources;

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unreasonably high variable costs due to poor organization of production (high losses, theft), inefficiency of technologies, overpricing of resources supplied to enterprises - unreliable payers;

low level of management (indifference to marketing, “registering” sales system, lack of financial and economic analysis and financial planning, inability to manage working capital, etc.);

the presence of high non-production costs, primarily facilities social sphere.

Measures to bring Russian enterprises out of the crisis (as recommended by McKinsey)

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Reduction of financial costs (overheads) corresponding to a decrease in sales volumes

Reduction of additional costs (improvement, secondary costs)

Reducing the procurement of materials to the minimum level required to fulfill current orders

Termination of production "to the warehouse"

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Using all the opportunities to obtain discounts on materials, energy, transport

Job cuts in line with reduced sales

Reduction of posts by corporate level and in divisions

Reduced operating costs due to the reduction in the number of departments

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Sale and reallocation of assets

Increase in labor productivity

Improving customer service

Product quality assurance

Implementation of automated information systems

Ensuring on-time deliveries

Improving the manufacturability of products

Development of long-term relationships with suppliers to ensure the quality of supply and reduce costs

Fast response to changing market conditions

In our opinion, the complex of anti-crisis measures should cover the following areas:

Marketing and sales activities:

search for market segments of the company's profile products or technology-related types of products in which (segments) there is an unsatisfied effective demand;

formation of sales and dealer network(agency contracts, contracts with wholesale buyers, creation of company retail outlets and etc.);

development of new competitive types of products;

improving the quality and reliability of products as a result of organizational and technical measures (strengthening labor discipline, introducing a strict control system, introducing personal responsibility for defects, organizing incoming control quality of material resources, etc.);

financial and economic assessment of the results of the implementation of the state order and the feasibility of its implementation in the future;

formation of a system of after-sales service of products;

development of a system of contracts with flexible terms of delivery and payment (prepayment discounts, discounts for timely and accurate execution of contract terms, payment by installments on the terms of a commercial loan, etc.).

Manufacturing activities:

revision of the existing production facilities of the enterprise and the closure of ineffective, non-core, technically backward production facilities;

reduction in the number of production links (industries, workshops, sections);

determination of the "strategic core" of the enterprise (the most important, specialized, technically equipped or promising from the market position of production or complexes) and the concentration of efforts on improving their activities;

strengthening of labor discipline, introduction of personal responsibility for marriage, violation of the technological regime, etc.

Cost management activities:

search for cheaper resources, incl. substitutes or resources supplied on more favorable terms (perhaps: search for better quality resources that improve the quality final product, which allows you to increase the price with the appropriate informing the buyer about the changes made);

improvement of the resource accounting system and reduction of unjustified losses, introduction of personal responsibility for the expenditure of material resources;

saving production costs, first of all, for items that have the largest share in the cost structure (reduction of surplus staff and changes in the remuneration system taking into account the results of the enterprise, rationing and control of raw materials consumption with the introduction of an appropriate incentive system, introduction of energy consumption control and energy saving and etc.);

conservation, sale or write-off of unused property, with this purpose to reduce the cost of its maintenance;

reduction of non-production costs, first of all, for the maintenance of social facilities, etc.

Working capital management activities:

revision of existing working capital(by elements): identification of illiquid assets, bad debts;

Balance clearing (sale, write-off);

development and implementation into the practice of enterprise services modern methods working capital management;

control for current state the most important components of current assets in the process of production and commercial activities enterprises.

calculating the minimum required level of stocks (taking into account the risk of disrupting the normal course of production) and maintaining stocks at this level;

savings in storage costs, first of all, for items that have the highest specific weight;

focusing on the reserves with the highest value (ABC analysis);

development of measures to ensure the safety of stocks and avoid spoilage and damage.

Accounts receivable management:

assessment of buyers' solvency and determination of a commercial loan policy for different groups buyers and types of products;

analysis and ranking of buyers depending on the volume of purchases, the history of credit relations and the proposed terms of payment;

systematic control of settlements with customers for deferred and overdue debts;

reduction of accounts receivable by the amount of bad debts;

use of a system of discounts that stimulate timely payment (prepayment, payment for delivery);

identifying techniques for accelerating debt collection and reducing bad debts;

control over the ratio of receivables and payables;

assessment of the possibility of factoring - sale (assignment) of receivables.

Accounts payable management:

search for suppliers with the most favorable terms of delivery and payment;

monitoring of creditors' reactions to delayed payments (indifference up to a certain limit, termination of deliveries, changes in delivery conditions - prices, batch size, cancellation of discounts, etc.);

an individual approach to various creditors (delayed payments to suppliers who are indifferent to non-payments, timely payment to those applying sanctions, etc.);

preparation of operational budgets and ranking of payments within their framework;

control over the execution of budgets.

Measures to improve management:

setting up a management accounting system (at least in a truncated form). Accounting for costs by their types (variables, fixed) and centers of their occurrence (divisions of the enterprise);

shaping financial structure enterprises (centers of business: centers of costs, revenues, profits);

introduction of a system of operational and current financial and economic analysis based on management accounting data;

introduction of a system of financial and economic planning, development of operational and current budgets of the enterprise and its business centers;

control over the execution of plans and budgets; their current adjustment;

development of a rational system of communications between departments, taking into account the functions of management accounting, financial planning and management.

1.4. Financial and economic analysis tools

To organize work on the systematic diagnostics of the financial and economic condition of enterprises, it is advisable to use computer programs.

An example of such a program is the Analysis of the Financial Condition of Enterprises (AFSP), developed by INEK. The AFSP program was created on the basis of the methodology described in this Manual.

The initial forms for analysis are the balance sheet of the enterprise (form 1) and the income statement (form 2). The Program provides the function of tuning to computer programs accounting, allowing to avoid manual input of initial information. In addition, it is provided for the analyst to enter additional information manually (in particular, for calculating the indicators of the market valuation of the company's shares).

For the purposes of financial and economic analysis of enterprises, you can use software package"Analyst" of the same developer. In addition to the AFSP, this computer program allows you to develop options for an exit program for their crisis (business plan), prepare a feasibility study for a loan, evaluate the effectiveness of investments.

Among the programs of other developers, it should be noted:

Audit Expert by Proinvestconsulting;

Alt-Finance of Alt company;

"Olympus" by "Rosexpertiza".

Blocks for the analysis of the financial condition of enterprises are contained in many accounting systems, however, they have great claims in terms of methodological approaches.

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Development of anti-crisis measures at the enterprise

CHOU VPO "INSTITUTE OF ECONOMY, MANAGEMENT AND LAW (Kazan)"

Department of Marketing and Economics

Course work

on the topic "Development of anti-crisis measures at the enterprise"

1 Anti-crisis program and main anti-crisis measures of the enterprise. five

1.1 Goals and stages of development of the anti-crisis program of the enterprise. five

External causes of the enterprise crisis. 6

Internal causes of the enterprise crisis. 6

1.2 Examples of anti-crisis measures at the enterprise. 7

Thus, in order to overcome the crisis influences, the company should take advantage of the full range of financial and innovative measures. 10

1. Anti-crisis management and enterprise policy. eleven

2.1. Anti-crisis management concept. eleven

2.2. Economic mechanisms of anti-crisis regulation at OOO Gazprom transgaz Kazan. 13

The analyzed data show that the organization has the necessary leverage to influence the crisis state. sixteen

1. The financial policy of the organization has an investment orientation: the presence of unfinished construction and small financial investments in non-current assets. sixteen

2. the presence of retained earnings. sixteen

3.the absence of accounts receivable with a duration of more than 12 months, the presence of free Money. 16

Thus, in order to overcome the crisis influences, the company should use the full range of financial and innovative measures to overcome them. sixteen

2.3. Formation of an anti-crisis strategy: American and Japanese models. sixteen

In this work, the following issues were analyzed and the following conclusions were drawn: 18

1. the need for preliminary development of an anti-crisis program that allows the enterprise to respond in a timely manner to environmental challenges. 18

2.The spectrum of the anti-crisis program includes a huge amount of economic leverage of anti-crisis measures, which mainly relate to improving financial sustainability enterprises, organizational structure and commodity policy. 18

3.Each enterprise must adhere to a specific anti-crisis strategy that reflects the long-term plans of its economic activity. 18

It should be noted that the mechanisms of anti-crisis management are difficult to systematize and, for the most part, depend on the specifics of the policy of a particular enterprise. They are often innovative and adaptive in nature, but to overcome crisis situations in long term it is possible to explore the experience and recommendations reflected in the first and second parts of this work. 18

Bibliography. 18

Appendix 1.20

Analysis of the composition, structure and dynamics of the organization's assets. twenty

At the beginning of the reporting year. twenty

Change for the reporting period, ±. twenty

Introduction

The reason for the crisis conditions of enterprises is the whole range of macro- and microeconomic problems, which are either associated with the irrational activities of the enterprise itself, or arise directly during external environment... To overcome these economic barriers, an enterprise must be able to align its business activities with stringent requirements and fluctuations in market factors. This can be done with the help of a preliminary development of an anti-crisis program in the event of negative trends, and subsequently carrying out special anti-crisis measures.

Thus, the relevance of this study lies in the frequency and depth of emerging crises of all enterprises that operate in a modern dynamically developing environment.

The purpose of this work is to analyze the anti-crisis program and the main anti-crisis measures at the enterprise.

In connection with this goal, the following tasks are distinguished:

1. description of the anti-crisis program of the enterprise, the principles of its preparation
2. classification of the main anti-crisis measures that can be used by the enterprise
3. analysis of anti-crisis management and main anti-crisis strategies
4. drawing up recommendations for their implementation at the enterprise, taking into account the specifics of the national environment.

The subject of this work is anti-crisis measures and strategies to overcome the negative tendencies of the enterprise.

The study consists of two parts: a theoretical review of the basic concepts and mechanisms of the anti-crisis program and measures based on modern sources of specialized literature; analysis of anti-crisis management and enterprise policy, an overview of the main anti-crisis strategies that are used in American and Japanese firms, and their applicability to Russian enterprises.

1 Anti-crisis program and main anti-crisis measures of the enterprise

1.1 Goals and stages of development of the anti-crisis program of the enterprise

An enterprise crisis is a situation in which it is unable to temporarily meet the requirements of the environment. Tables 1.1.1 and 1.1.2 show the main factors leading a firm to a crisis state. They can be conditionally divided into external and internal factors.

Table 1.1.1

External causes of the enterprise crisis

The general economic situation in the country, the purchasing power of the population, the tightening of the competitive environment

The general political situation in the country, the attitude of the state to entrepreneurial activity, legal and tax systems

The desire to expand the market share and introduce new products, improve production technology, the requirement for large financial investments

Influence of market factors (demand, supply, resources, prices, costs)

The main internal factors are presented in Table 1.1.2.

Internal causes of the enterprise crisis

Late receipt of payment for products sold

Excess inventory, supply interruptions, depreciation of fixed assets

Absence effective system management, irrational structure of the organization

Insufficient professional development of employees, low interest (motivation) in performance results, deterioration of the psychological atmosphere in the team

Organization finance management

Lack of a clear financial strategy of the organization, ignoring the results of the financial analysis, lack of control over cash flows

Low product competitiveness, ineffective advertising, poor market research

The process of getting a company out of a crisis is a system of organization with clear goals and objectives that the company sets itself in order to resume its effective functioning in the market. For this, each enterprise develops a set of basic documents, which will reflect the main directions and methods for overcoming economically undesirable consequences. Thus, the main document developed by the enterprise in order to combat crisis phenomena is the anti-crisis program. She represents internal document firms, which reflects the system of basic activities carried out within all divisions of the enterprise to achieve the fundamental goal - the withdrawal of the enterprise from a crisis state.

An anti-crisis program is being developed for the entire enterprise as a whole; at the same time, in the case of particularly protracted and unsolvable problems, such a program is created for each department and division separately.

As a rule, the basis for the development of an anti-crisis program is a complete diagnosis of the financial condition of the company and the possible threats of its bankruptcy.

The anti-crisis action plan is a concrete embodiment of the ideas embodied in the program itself. That is, it involves determining the timing of the implementation of programs at the enterprise, the amount of resources and funds required to provide them, responsible persons and the potential end result.

A number of requirements are established for the anti-crisis program:

1. Comprehensive analysis the financial condition of the enterprise,
2. Reflection of the strategic goals of the company's management,
3. Ensuring the attraction of the necessary funds (investors) necessary for the implementation of activities
4. Quantitative measurement of goals, control and elimination of existing problems and threats.

In the process of its formation, the anti-crisis program goes through a number of stages, which are reflected in Figure 1.1.1.

Rice. 1.1.1. Stages of the formation of the anti-crisis program

During the development and implementation of anti-crisis measures, the analysis of the structure of the financial and economic activities of the enterprise, which is reflected in the corresponding business plan for financial recovery, becomes an urgent issue. This document is being developed by the firm separately to justify the costs of anti-crisis measures. The financial recovery plan includes an analysis of the financial condition, production, financial, marketing plan. It is an external document, which highlights the issues of anti-crisis measures, and is also used to search for investors.

The next document, reflecting the implementation of anti-crisis measures at the enterprise, is the reorganization plan, which contains measures to restore the company's solvency. Its structure includes an analysis of the economic situation of the enterprise, the objectives of the reorganization, the reorganization schedule and its control. This document is being developed by an enterprise, which, due to obvious factors, is in a difficult phase of the crisis.

The anti-crisis program also reflects a plan to restructure the enterprise for its more efficient operation. It can reflect the process of improving the management system of the company, changing its economic policy, optimizing the use of resources.

1.2 Examples of anti-crisis measures at the enterprise

Very often, enterprises ignore the preparation of the entire list of documents on anti-crisis regulation. And when a crisis occurs, the leadership is not always able to competently respond to its threats.

Anti-crisis measures can reflect the "defensive" or "offensive" tactics of the organization. To the main protective measures include the following:

1. Decrease in prices for the company's products, its quick sale
2. Reduction in the number of full-time employees
3. Decrease in production volumes
4. Suspension of production or closure of one of the divisions
5. Sale of a piece of equipment.

"Offensive" tactics presupposes the presence of active strategic actions, which include:

1. Equipment modernization
2. Implementation innovative technologies into the system of management, production, sales, etc.
3. Improving product quality
4. Expansion of sales markets and use of other opportunities of the company
5. Reorganization of the management system.

Anti-crisis measures can also be implemented to restore current and debt solvency.

The restoration of debt solvency implies the search for own funds through the immobilization of current assets (withdrawal by the firm of circulating assets from circulation for costs that were not provided for in the estimate). The source of funds can also be the sale of a part of fixed assets that are not directly used in production.

The measures aimed at restoring the current solvency include an increase in authorized capital at the expense of the owners, placing additional shares, increasing turnover, saving costs for operating a company that is innovative, and therefore highly costly, debt reorganization (crediting, surety).

Formation of an anti-crisis program requires much attention, since the further fate of the entire enterprise depends on the choice of the most justified anti-crisis measures. The optimal list of anti-crisis measures is drawn up depending on the depth of the crisis state and includes operational measures and long-term financial measures. Methods for overcoming the crisis are not empirically grounded, their choice and sequence of implementation depends on each enterprise separately, but they include a number of fundamental principles:

1. The principle of focusing on existing problems
2. Principle of compliance with time constraints
3. The principle of the validity of anti-crisis measures
4. The principle of multivariate solutions
5. The principle of expert professional approach
6. The principle of optimizing the performance and risk of a measure

The development of anti-crisis measures in accordance with the program begins with an analysis of the company's internal reserves and its financial condition, which implies the creation of an analytical balance (Figure 1.2.1).

Rice. 1.2.1. Methodology for assessing the financial condition of an enterprise

On the basis of these data, a number of analytical coefficients are constructed, which subsequently serve as the basis for determining anti-crisis measures, since in fact they reveal to the management the weak links in the functioning of his enterprise.

1. Liquidity ratios (the company's ability to meet its short-term financial obligations)

1. Profitability ratios (efficiency of investment in an enterprise)

Revenues from sales

1. Financial stability ratios (dependence of an enterprise on borrowed funds)

1. Business activity ratios (efficiency of using own funds, asset turnover)

Revenues from sales

Average annual cost of fixed assets

Anti-crisis financial management as an integral part of the anti-crisis program is aimed at clarifying the factors that reduce the efficiency of an enterprise, developing measures for its reorganization, and identifying sources of financial recovery.

Anti-crisis financial measures include:

1. Closing unprofitable departments
2. Cost reduction (cost price)
3. Assortment restructuring
4. Implementation of a budgeting system
5. Labor rationing.

Thus, in order to overcome the crisis influences, the company should take advantage of the full range of financial and innovative measures.

2. Anti-crisis management and enterprise policy

2.1. Anti-crisis management concept

Crisis situations can arise at all stages of an enterprise's functioning (birth, growth, saturation, decline). Consequently, any firm management should be anti-crisis, based on the choice of a specific anti-crisis strategy.

Anti-crisis management is associated with the regulation of cash flows, that is, ensuring the adequacy of funds, saving current costs, regulating credit relations.

The anti-crisis regulation scheme can be presented in the form of several blocks, shown in Figure 2.1.1.

Rice. 2.1.1. Organization of anti-crisis regulation

Thus, crisis management is aimed at identifying the possibilities of creating a crisis situation at the enterprise and creating measures to mitigate its consequences.

There are two types of crisis management:

Prevention, smoothing of cyclical fluctuations

Development and implementation of an anti-crisis strategy.

The financial stabilization of the enterprise is carried out in three main areas:

• Elimination of current insolvency
• Restoring financial stability
• Ensuring long-term economic development

The elimination of current insolvency is carried out even at the cost of future losses in order to restore normal functioning today. An enterprise falls into a "crisis" pit when its expenses exceed its income, and it begins to experience difficult relations with creditors. At this stage, the company resorts to the help of the main anti-crisis measures: stimulating income growth and cost optimization. An increase in cash can occur due to the issuance of additional securities, the sale of surplus inventory, stopping the current investment projects, sale of unprofitable production.

The restoration of financial stability consists in the timely reduction of ineffective expenses. For example, a measure can be taken to remove costly objects from the structure of the enterprise, optimize the number of employees, and restructure debts.

Ensuring the future financial balance sets itself the task of creating a competitive advantage for the company. Their creation can be considered on the example of Porter's model of competitive advantages (Fig. 2.1.2).

Rice. 2.1.2. Porter's competitive advantage model

In accordance with this model, the company chooses one of the types of strategy for its further development:

1. Cost savings (economies of scale)
2. Product differentiation
3. Focusing

The most effective anti-crisis measures at the enterprise are as follows:

1. Improving the efficiency of using fixed assets
2. Streamlining production and costs
3. Debt restructuring
4. Sales growth
5. Improving marketing strategies
6. Improving the top management system
7. Improving financial reporting

In accordance with these measures, the company predicts what stage of its existence in the market it seeks to reach by choosing certain events.

For example, if a company has just recently appeared on the market, and due to the financial and economic crisis in the country is experiencing great difficulties, since its client and creditor relations have not yet been set up, then the choice of an event to diversify its production or possible increase its quality by reducing costs in other divisions, can subsequently lead the company to the stage of growth. Suggest a new one and a good product in times of economic turmoil can bring unexpected success.

Rice. 2.1.3. Life cycle enterprises

In the process of developing anti-crisis measures, the enterprise, as a rule. must analyze both the internal factors of its activity and the conditions in which it needs to function during and after the crisis. To this end, one of the activities is the development of a SWOT - analysis that allows you to assess your risks, threats, opportunities and benefits that would help to overcome the crisis.

Rice. 2.1.4. SWOT - firm analysis

2.2. Economic mechanisms of anti-crisis regulation at OOO Gazprom transgaz Kazan

As shown in the previous paragraphs of this study, the economic methods of crisis management are selected by the enterprise based on the following analytical results:

1. Analysis financial situation enterprises and reasons that contributed to the decline in key financial indicators economic activity enterprises
2. The choice of methods for financial recovery and increasing the solvency of the organization
3. Control over the implementation of anti-crisis measures and appropriate planning for the possibility of future crises.

As a rule, the following factors can lead to a decrease in the solvency of an enterprise in a crisis:

• Decrease in the competitiveness of the enterprise due to inflated prices or low-quality products
• Decrease in customer base
• Late receipt of proceeds from the sale of products
• Construction costs of new production facilities
• Growing accounts receivable, withdrawal of a significant part of capital from circulation
• Economically unused objects located in the property of the company.

The anti-crisis regulation system includes a certain set of economic methods, which include:

1. Assessment and analysis of the financial condition of the enterprise,
2. Assessment of the company's business conduct,
3. Marketing,
4. Personnel Management,
5. Financial management,
6. Anti-crisis investment policy,
7. Business planning.

In accordance with Art. 109 of the Federal Law "On Insolvency (Bankruptcy)" provides the following economic levers to restore the financial condition of the company:

Rice. 2.2.1. Economic anti-crisis mechanisms

OOO Gazprom transgaz Kazan was established in 1955. The enterprise is a subsidiary of the gas company Gazprom. It operates main gas pipelines and gas networks low pressure, design of gas supply systems, overhaul and refurbishment of existing gas pipelines and gas facilities, as well as transportation and supply of hydrocarbons to consumers of the Russian Federation.

The company operates in a competitive environment on a par with other Russian and international gas companies and provides a number of services: geological and technological studies of wells, geophysical surveys in the process of drilling, monitoring the technical condition of wells.

The main source of information for the analysis of financial condition is financial statements. In this work, we used Form No. 1, Balance Sheet of Gazprom Transgaz Kazan LLC (see Appendix 1).

Based on the familiarization with the indicators reflected in accounting statements, as well as on the basis of the results of calculations and comparisons, it is possible to draw some preliminary conclusions about the level of financial stability of the enterprise:

• The property condition of the organization is assessed as good: availability of fixed assets and current assets (see Appendix 2).
• The financial policy of the organization has an investment focus: the presence of unfinished construction and small financial investments in non-current assets (see Appendix 2).
• Good financial condition: availability of retained earnings (see Appendix 3).
• Positive solvency of the enterprise: no accounts receivable lasting more than 12 months, availability of free funds (see Appendix 1).

After a more in-depth analysis of the composition, dynamics of assets and liabilities of the organization, the following conclusions can be drawn:

1. The production potential of the enterprise: the share of fixed assets and stocks is 46% (see Appendices 2.3).
2. There is an increase in non-current assets at the enterprise by 4% (see Appendix 1), the total share is 41%, which indicates a decrease in the potential solvency of the organization due to the hard-to-sell non-current assets and crisis phenomena, but in the future this can be a reliable basis for maintaining liquidity.
3. The share in the currency of the balance of current assets is 58% (see Appendix 2): there is an increase in accounts receivable by 11% and stocks by 21%, which acts as a factor in reducing solvency.
4. The growth of retained earnings by 1.24% (see Appendix 3) is a factor in the growth of financial independence.

The overall financial independence ratio turned out to be equal to 0.22 (see Appendix 5), which suggests that the company is financially dependent (to<0,5).

It should be noted that the result of calculating equity in turnover has a “-” sign (see Appendix 4), so this value should be taken in the module in order to give an economic and financial assessment of the enterprise. This means that there is no equity capital in circulation, and the entire set of current assets is formed at the expense of borrowed funds.

The financial independence ratio in terms of current assets is 0.33 (see Appendix 6), which characterizes a satisfactory share of the organization's equity capital in the formation of its current assets (k> 0.1).

The financial independence ratio in terms of reserves is 1.54 (see Appendix 6), which indicates that the reserves are fully covered own sources... Consequently, the current activity of the organization takes place in the conditions of its financial dependence on borrowed sources (k> 0.8).

Solvency is the ability to timely and fully settle their payment obligations.

Signs of solvency are:

• Availability of funds (see Appendix 2).
• Absence of long-term and short-term loans and borrowings outstanding on time (see Appendix 1).

Based on the grouping of assets and liabilities, liquidity ratios are calculated.

The absolute liquidity ratio is 0.003 (see Appendix 7), which indicates unsatisfactory monetary solvency (to<0,1). Соответственно, очень малая часть краткосрочных обязательств может быть погашена в самое ближайшее время.

The quick liquidity ratio is 0.91 (see Appendix 7), which indicates a theoretically reliable level of solvency (close to 1). Consequently, the predicted solvency of the organization, subject to the timely repayment of accounts receivable, is practically satisfactory.

The current liquidity ratio is 1.16 (see Appendix 7), which indicates that the organization has sufficient current assets that can be used to pay off its short-term liabilities (1<к<2 по Минэкономики РФ).

Net asset value is a measure used to assess the degree of liquidity of an organization.

The calculation implies that the value of net assets both at the beginning and at the end of the reporting year exceeds the amount of the authorized capital of Gazprom Transgaz Kazan LLC. To achieve this ratio, the activities of the organization must be break-even.

Thus, the results obtained indicate the following problems that the company has, and, accordingly, reflect the level and depth of the crisis:

1. the total share of non-current assets is 41%, which indicates a decrease in the potential solvency of the organization due to their intractability during the crisis.
2. there is an increase in accounts receivable by 11% and inventory by 21%, which acts as a factor in reducing solvency.

1. the coefficient of general financial independence turned out to be equal to 0.22, which suggests that the company is financially dependent (to<0,5).
2. there is no equity capital in circulation, and the entire set of current assets is formed at the expense of borrowed funds.
3. The financial independence ratio in terms of reserves is 1.54, which indicates that the reserves are fully covered by their own sources. Consequently, the current activity of the organization takes place in the conditions of its financial dependence on borrowed sources (k> 0.8).
   1. The absolute liquidity ratio is 0.003, which indicates unsatisfactory monetary solvency (to<0,1).

The above analysis of Gazprom Transgaz Kazan LLC at the end of 2013 suggests that the organization is not absolutely liquid. To clarify liquidity, the calculation of ratios was carried out, which showed that the company was dependent on outside funds.

The following anti-crisis measures can be proposed that would help support the financial sustainability of the organization:

Rice. 2.2.2. Anti-crisis measures of OOO Gazprom transgaz Kazan

2.3. Formation of an anti-crisis strategy: American and Japanese models

Since the end of the XX century. the role of long-term strategic planning has increased. Strategic event management offers ways to counter an aggressive external environment. There are the following main anti-crisis strategies:

1. Growth strategy (sales growth, segment expansion)
2. Stability strategy (stop increasing sales and investment)
3. Exit strategy (cost reduction, loans, asset sale).

For enterprises in crisis, this strategy is developed for a short-term period (up to 3 years), which is more aimed specifically at overcoming the crisis.

There are two main strategic approaches to crisis management, which are represented by opposing American and Japanese models. American firms, as a rule, in the fight against the crisis prefer product differentiation and the development of a new type of product, the choice of a specific sales segment, and low cost of products. Japanese companies are based on long-term operation and increasing the knowledge-intensiveness of their production.

Comparative characteristics of these two models are presented in table 2.3.1.

Comparative characteristics of models

The defining role of senior leaders in decision-making

Developing a plan that is supported by all employees

The sequence of activities for the implementation of the plan

Ensuring the practical feasibility of the plan, parallelism of activities

Speed ​​of decision making

Long decision-making period

Long implementation time

Short implementation cycle

As a rule, Russian enterprises are more adapted to the application of the Japanese crisis management strategy, which is due to the following factors:

1. Chronic lack of resources, which does not allow to quickly bring the company out of a crisis state
2. Difficulties in centralizing management, diversification of solutions is of great benefit in a crisis period
3. The limited time frame encourages firms to implement parallel anti-crisis measures.

In order to reduce costs, Russian companies usually resort to several short-term anti-crisis measures: reducing production costs, mobilizing and optimizing the use of their resources.

Thus, anti-crisis management strategies depend both on the country of residence of the firm, special national prerequisites for activity, and on the management style of top management, approaches to solving problems, mission and goals of the enterprise.

Conclusion

Any enterprise operating in the market may face problems that will have a strong impact on its economic activities and require a number of anti-crisis measures to achieve its initially financially positive condition.

Bibliography

1. Federal Law "On Insolvency (Bankruptcy)" dated 26.10.2002 N 127-FZ
2. Arutyunov Yu.A. Crisis management. - M: Unity - Dana, 2013 .-- 416 p.
3. Baldin K.V. Anti-crisis management: macro and micro levels. - M .: Dashkov and K, 2013 .-- 268 p.
4. Blinov A.O. Anti-crisis management: theory and practice. - M .: Unity - Dana, 2013 .-- 319 p.
5. Zaykov V.P. Financial management: theory, strategy, organization. - M .: Vuz, Kniga, 2012 .-- 340 p.
6. Marcheva I.A. Anti-crisis management: Study guide. - Nizhny Novgorod: Nizhny Novgorod State University, 2012. - 134 p.
7. Burtsev V.V. Organization of internal audit // Financial management, No. 6, 2004.
8. Korotkov E.M. Crisis management. M .: Yurayt, 2014 .-- 406 p. Electronic library http://uchebnik-online.com/
9. M. A. Fedotova. Quantitative methods for analyzing the dependence of financial stability on the value of the company // Effective anti-crisis management, No. 2, 2014. - Electronic version http://www.info.e-c-m.ru/magazine/83/
10. Zub, A.T. Anti-crisis management: a textbook for bachelors /

2nd ed., Rev. and add. - M.: Yurayt Publishing House, 2014 .-- 343 p.

Applications

Annex 1

Analysis of the composition, structure and dynamics of the organization's assets

Sections, groups of balance sheet items

At the beginning of the reporting year

At the end of the reporting period

Change for the reporting period, ±

in% to the total balance

in% to the total balance

in% to the corresponding article at the beginning of the year

in% to the total balance at the beginning of the year

Long-term financial investments

Accounts receivable short-term

Total assets (balance sheet total)

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ANTI-CRISIS BUSINESS PLANNING

Penza, Branch of the Russian State University of Innovative Technologies and Entrepreneurship

Increasingly, the goal of business planning is becoming a business process reengineering (restructuring of business processes to achieve a significant improvement in the company's performance), the need for which arises in the following cases:

The company is in a state of crisis (in different phases: unprofitability, loss ratio, insolvency);

The business of the company is in a satisfactory state, but the forecasts of its activities are not favorable enough;

The goal of the company is to rapidly build up competitive advantages and rapidly grow the business.

Anti-crisis business planning is a stage of anti-crisis management and is carried out most often in conditions of lack of time, resources, including financial ones, an unfavorable climate at the enterprise, deterioration of relations with creditors, and constant changes in operating conditions. The goal is the financial recovery of the enterprise, that is, the solution of financial problems, underutilization of available resources, poor management, and technology lag.

Basic principles of anti-crisis planning:

Critical assessment of the business and management team in order to identify the problems of the enterprise;

Development of the firm's strategy, basic guidelines;

Inclusion in the planning process of new plans, such as: "Debt restructuring", "Settlement with creditors", "Financial recovery plan of the enterprise";

Clarity and concreteness of the content of all plans;

Monitoring the implementation of a set of planned activities;

Continuous monitoring of changes in the situation and making adjustments to plans;

The principle of prioritizing goals and objectives;

Development of alternatives, assessment of the economic efficiency of all options.

During a crisis, the head of the company is forced to take measures, usually protective, based on operational data. At the same time, one should take care of strategic anti-crisis measures, bring them together, determine the timing and sequence.

The main indicators of the crisis state of enterprises:

Low competitiveness of the products of enterprises, which is expressed in low consumer characteristics of goods and in high prices;

Late receipt of proceeds from the sale of liquid products;

Low share of the monetary component in the proceeds from the sale of products due to the barter nature of commodity relations between enterprises;

- accounts receivable from the state for ordered but unpaid products. It becomes not only capital withdrawn from circulation, but also property imposed on the enterprise, which turns into an object of storage, protection and makes up a significant share in property tax;

Expenses for the maintenance of the departmental housing stock remaining at the enterprise, which are a great burden on the financial organism of the enterprise;

Debts of enterprises to monopoly organizations selling electricity, gas, heat and water;

Unused production, administrative and household premises, which were vacated due to production cuts and also turned into a financial burden.

To get the enterprise out of this state, it is recommended to draw up an anti-crisis business plan for the company.

Anti-crisis measures must be carried out competently, consistently and decisively. If the initial strategy and practice were unsuccessful, and the company was unable to avoid the crisis, it is necessary to develop a new development strategy and a new action plan.

It is the business plan that is designed to develop a strategy and action plan that can cover all aspects of the company's activities. This is a marketing strategy (what, where and how much to sell), and financial (how to make the company make a profit and have enough money for all planned activities), and an organizational plan (who, where to assign so that the company works well). An anti-crisis business plan will help redefine the firm's work and find the right direction for moving forward.

An anti-crisis business plan in its structure is practically no different from a business plan for the creation of a new company or a business plan associated with investments in new production facilities. It is needed to:

Comprehensively work out the ways of the enterprise development (how it is going to get out of the crisis);

Understand what qualitative and quantitative indicators can be used to assess the course of development of an enterprise, and what these indicators should be;

Raise capital (both equity and debt).

An anti-crisis business plan is drawn up in a specific sequence. Various services and divisions of the company should take part in its development. Responsible for the preparation of the anti-crisis business plan is the general director. It is in his hands that all the information is located, and he can speed up the process of preparing a business plan.

Thus, having drawn up an anti-crisis business plan, you will be able to:

Identify reserves for increasing liquidity and reducing financial needs;

Identify key financial risks;

Assess the possibility of increasing the profitability, stability and liquidity of the business;

Reduce the costs of core activities;

Optimize taxation;

Reduce debt;

Reduce personnel costs;

Optimize your financing strategy.

In other words, anti-crisis business planning will help the company to be ready for changes in case of unstable situations, to realistically assess its capabilities, and also indicate all the weaknesses that need to be worked on. As a result, managers will be able to quickly respond to emerging problems.

Bibliography.

1., Rukosoev management: macro and micro level - M .: Dashkov i K, 2007

2. Materials from the official website Elitarium: Center for Distance Education (St. Petersburg)

http: // www. ***** /

3. Alekseev's activities of the firm: Textbook - M .: Finance and statistics, 2008

In 2015, the automotive industry was hit by a crisis. We faced negative factors: the ruble was falling, the inflation rate was growing, purchasing power and retail turnover were declining, accounts receivable were increasing, and the budgets of corporate clients were shrinking. Having built business processes in a new way, we adapted to the tough economic realities and retained their leading positions in the regions. I will tell you more about how this was done.

Denis Bogdanov,

Sales Director of the Knyaginya company

In this article, you will read:

• How to get discounts from suppliers and landlords at the first negotiations
• Enterprise anti-crisis plan: what solutions will bring profit
• How to reduce the share of debtors by changing the motivation of the sales department
• How to get information about the cost of competitors' products

Enterprise anti-crisis plan: problems

At the end of the first quarter of 2015, after a period of oversales, the industry began to decline. At this time, we began to create anti-crisis plan for enterprise management... The work was attended by the general and commercial directors, heads of divisions.

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The latter were tasked with optimizing warehouse and transport logistics, freeing money from illiquid assets and excess balances, reducing the balance ratio, increasing the frequency of purchases, strengthening the financial discipline of counterparties, reducing the company's loan portfolio and operating expenses. In addition, it was necessary to automate all work processes in the company. Four solutions helped to accomplish the tasks.

Solution 1. Optimization of the work of the logistics and warehouse department

Since we regularly place orders and pay regularly, we informed the main partner that we would switch to another carrier without reducing prices. He went forward and cut tariff rates by 5%.

To further reduce the cost of logistics processes, we thought about the cost of packaging. When delivering spare parts, it is important to ensure their safety, for which we made reliable packaging free of charge. In times of crisis, they faced a choice: to reduce the quality of packaging materials or to include the cost of packaging in the transaction price. After negotiations with customers, we chose a compromise option: customers pay 30% of the cost of packaging.

In addition, we faced a shortage of storage space. Having considered the problem in detail, we realized that the company had accumulated large-sized illiquid products: hoods for the GAZ-24 car, etc. We reduced the price to a level slightly higher than the cost of scrap metal and sent an e-mail to the client base with an offer to purchase such items. Some of the goods were returned to the suppliers. As a result, they got rid of 50% of the illiquid product.

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In addition, the model for storing products in racks has been changed. For example, they refused to allocate a special cell for small parts, storing them together. We made additional tiers at the stands and installed modern equipment. The security post was moved to the checkpoint at the central gate. Warehouse employees were relocated, and their offices were added to the warehouse space.

At the warehouse, there was a problem with the disposal of used containers, and empty boxes took up useful space on the shelves. The heads of warehouse logistics have tightened control over disposal by introducing a penalty for the accumulation of containers. As a result, over 15% of the warehouse area was freed.

To speed up the distribution and picking of goods, we created an additional route for the loaders. To save energy, motion sensors were installed. Among other things, we held negotiations with landlords to reduce rates. We are renting a gigantic area, despite the fact that the demand for rent during the crisis is falling. Losing such a client is not profitable, and the landlord has reduced the price by 10%.

Advice. Any workspace that hasn't been changed for several seasons can be optimized by 10% or more.

Solution 2. Strict control of accounts receivable

During the crisis period, the issue of accounts receivable arises. In order not to be a financial donor, we have identified and implemented the following schemes for working with counterparties.

Obligatory advance payment. The postponement gives the buyer an advantage only for the first shipment and for shipment on order. With linear shipments to replenish the balances of a point of sale, deferrals lose value, since payment is made cyclically.

In such a situation, there is a risk of receivables. Prepayment is a guarantee of financial security, but at the same time additional obligations to the client to fulfill the order in a qualified manner. To reduce the amount of debt, prepayment was made mandatory for new customers and debtors on the first three shipments. New customers, agreeing to work on such conditions, prove financial viability and credibility for subsequent shipments with a deferred payment.

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Limit for debtors. To protect ourselves from unscrupulous counterparties, we have set a debt limit. Further shipments are not possible until the customer reduces the debt. Moreover, we have automated financial control. Thus, we avoid situations when a company with average monthly shipments of 100 thousand rubles. makes an order for 1 million rubles. and disappears. If the partner pays off the debt, we assess the prospects for further cooperation. We continue to work with regular customers, transfer new customers to a temporary advance payment.

Daily contacts with problem clients. Newsletters, claims letters, suspension of shipments - many companies do not use these tools. In an era of financial turbulence, polite silence is unacceptable. We have purchased and installed an SMS notification service for debtors. Using the service for a client base of more than 1000 people costs 1,500 rubles. per month. The customer receives a daily reminder to pay off the debt. We do not ask the partner for consent to the newsletter.

Checking the debtor's obligations to other companies. If the client is declared bankrupt, then there is a risk of losing the money received from him. According to current legislation, the court can invalidate a transaction that the debtor made during the year before filing the bankruptcy petition or thereafter.

If the partner owes someone else, then it is better to close the issue by returning goods, counterpurchasing, providing a service, assigning debt or other means. To find out about the financial situation of the client, we use open Internet sources: the sites of the Federal Bailiff Service, the National Bureau of Credit Histories and other specialized organizations. In addition, we turn to competitors for information.

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Regular meetings. They are held twice a month with the participation of accounting employees and heads of departments who have problem partners. Before the meeting, we form the agenda, determine the speakers and topics for the reports. Unlike a lengthy discussion, here the speaker quickly identifies the problem and immediately suggests ways to solve it. This saves time. At the meeting, we draw up an action plan for each debtor.

Additional KPI for employees. We have introduced KPIs for sales and the head of the sales department by the number of debtors. The manager's bonus decreases as the amount of debt increases. A coefficient is set, which is multiplied by the amount of overdue debt. The resulting amount is deducted from the employee's bonus. The value of the coefficient depends on the turnover and the average salary of the employee. After the innovation, staff turnover has not increased. The average length of service in the company is six to eight years.

Advice. If the customer owes money, it is impossible to terminate the relationship with him, otherwise it will be problematic to receive money. Try to help the client. Suggest a scheme: we ship only 80% of the production, and 20% goes towards paying off the debt. Thus, the client will stay afloat and continue to make a profit.

Solution 3. Revision of the range

A wide assortment is one of the company's competitive advantages. However, in crisis moments of market development, advantages can turn into serious threats.

We have created an offer with an unbranched structure and an emphasis on the flagship product - original spare parts for GAZ cars. Less popular products were dropped to avoid the cost of maintaining an unclaimed assortment. This is the niche with the smallest drop in demand.

Advice. In a crisis, it is impossible to please all customers, so concentrate your efforts on the product that is best known to customers. In addition, add to the assortment luxury products that have an "anchor" effect. Against their background, the rest of the products will stand out favorably.

Solution 4. Business automation

To increase productivity, we decided to free up additional time. To do this, we purchased a collective messenger with direct access for each employee to the contacts of the company's employees. In addition, an electronic document management service was installed - both internal and external. Information is not lost in the mail and on the hard drives of employees. Now the partner sees documentary evidence of each step of the collaboration, which speeds up the payment for the goods. The service is included in the 1C program package. The service cost depends on the provider. In our case, the price is 15 thousand rubles.

In sales, the value of goods is important, which changes regularly and chaotically during a crisis. Upon receipt of products with a reduced price, the client will consider that the price list has not been updated.

However, manually updating data on 80 thousand items of goods every month is laborious. Therefore, we have synchronized our own product codes with all suppliers. Now prices are updated automatically every month. In addition, we have synchronized the catalog with competitors. Now we track the difference in the price of goods. If the competitor has a lower cost, we look for the reason. Perhaps we are not purchasing products from the original source.

• How to Achieve Your Goal: A Guide to Action

Advice. During a crisis, the key is to avoid downtime. Consider in advance what to do in case of probable problems with the Internet and electricity. Think about whether you know where to quickly find and how to connect a backup generator, or how to provide Internet access on a stationary computer in case of line interruptions.

The result of applying the enterprise's anti-crisis plan

Thanks to the steps taken in the anti-crisis management plan of the enterprise, we have retained our leading positions in the region. Sales for the year increased by 10%.

Information about the author and company

Denis Bogdanov Graduated from the Nizhny Novgorod State University. N.I. Lobachevsky. He held the position of Business Development Specialist at Groupon. In 2012, he moved to the Knyaginya company as a category sales manager. Since 2015 - in his current position.

"Princess"- a distribution company, on the auto components market for over 15 years. One of the ten largest in its industry in the Russian Federation. Carries out promotion and wholesale of auto parts of Russian brands GAZ, VAZ, UAZ, PAZ, ZIL, KamAZ in the automotive markets of Russia and neighboring countries. Official site - www.kngnn.ru

postgraduate student of the Moscow State
University of Instrumentation and Informatics

Most business planning work deals with drawing up a business plan in the normal operating environment of an enterprise. The most common option is to form a business plan to attract investment. Anti-crisis business planning is considered much less often, but it is necessary just as often, and a business plan in a crisis is very different from planning routine work.

In a crisis situation, the company's management does not have time to work out in detail each item of the plan; all decisions must be made within strictly limited time frames. Hence the first requirement for the process of developing an anti-crisis business plan - efficiency of drawing up. At the same time, the thoughtfulness and rationality of the prescribed provisions should exceed the plan drawn up in a typical situation.

Drawing up an anti-crisis business plan should begin with an analysis of the reasons that led to the current crisis. In fact, their neutralization is the first goal of anti-crisis management. The sooner this process begins, the faster and easier the organization will be able to overcome the crisis. I will list the basic requirements for the diagnostic process.
- Representatives of all divisions of the enterprise should take part in identifying the causes of the current crisis and drawing conclusions.
- When analyzing, attention should be paid to all the revealed facts, including those that seem insignificant.
- Diagnostics must be prompt.
- For each identified "bottleneck" it is necessary to formulate (at least tentative) ways of solving.

After diagnostics, a report should be drawn up, revealing the causes of the crisis. You should not make this document too voluminous - it is enough to outline the main trends, which will be enough to understand the current situation, setting goals, which will allow you to get out of the crisis, and the development of operational decisions (how management will achieve goals). From how much clearly, accessible, on time goals will be formulated, the result of the planned actions depends. Important is correct to convey the formulated goals to those people who will be engaged in their implementation. The goals must be achievable, and it is very important not to overstate or understate the requirements.

Depending on the situation in which the company is located, you need to decide for what period a business plan is drawn up. Feature of anti-crisis business planning - the plan should be drawn up for a minimum period. This does not mean that anti-crisis business planning cannot be long-term. It's just that in a crisis, the plan will have to be revised more often than under normal business conditions. Thus, the implementation of the overall strategy will be spread over several small periods. At the same time, intermediate plans can and should be adjusted, and the strategy should remain constant. As noted by A. Daile, "in difficult times, the expected values ​​should be determined on a monthly basis." Of course, the pursuit of a single goal should not be carried to the point of absurdity - it is quite possible that the external and internal conditions change to such an extent that it becomes simply unacceptable to focus on the initially set task.

Quite often in works on business planning there is an opinion that in the Russian conditions the planning process is complicated by too quickly and frequently changing conditions of the surrounding business environment. Then what about planning in a crisis, when the surrounding circumstances change much more often? A. Daile writes: “You need to plan just when a lot is changing. If everything remains as you are accustomed to, it is enough to simply transfer past trends to future ones. Of course, with the help of planning, it is impossible to prevent the occurrence of deviations, to predict unforeseen situations or to direct the accomplished events to the line of planned development. But the advantages of planning are different: by comparing the actual indicators with the planned ones, we get the opportunity to intervene in what is happening, regulate it, and provide corrective action in order to keep the enterprise on the planned course. If the plans were not developed, then it would be impossible to see how far the current events deviate from what they wanted to receive initially. At the same time, deviations should in no way serve to put someone on the pillory because of them or because of poor planning. Deviations are only signals that allow for improved regulation and which should be interpreted from a meaningful point of view as a help or a service function that enables additional learning ”(op.cit.).

When the causes of the crisis are identified, strategic and operational goals are formulated on their basis, it can be assumed that the management of the enterprise is ready to draw up<1>business plan. One or two people should be directly involved in its development.

<1>"Compilation" in this case means the systematization and structuring of information obtained at all levels of management, and not an exhaustive set of works, including an independent search and processing of data.

After identifying the causes of the onset of the crisis and setting a strategic goal, the management of the enterprise should appoint qualified workers who will be involved in the formation of the business plan. Their task, first of all, should be to pose questions for managers of structural divisions and draw up a business plan, and with the active participation of colleagues who provided them with the analyzed information. Thus, planning is carried out by a small number of employees, but representatives of all strategically important departments take part in it. Managers are better off giving them some leeway - they should be able to make their own suggestions. It is worth telling employees not how they should do something, but agreeing with them what they should achieve. Such a business plan will turn out to be more versatile and creative, and therefore, the result of its implementation will be the best.

For whatever purposes a business plan is drawn up, first of all, it is necessary for the company's management and middle management. The fact is that when analyzing and submitting information in writing, the planned actions are rethought and optimized. As noted by V.P. Savchuk, “... the plan is the end result. However, the process of developing it is valuable in itself. First, planning forces the financial manager to consider the cumulative effect of investment decisions along with the results of financial decisions. Second, planning forces the financial manager to study events that may hinder the company's success and to stock up on strategies that are seen as a backup in the event of unexpected circumstances. "

The anti-crisis business plan should first of all help the managers of the company in carrying out their functions. Hence the next requirement for him: all information should be clearly structured and presented in the most understandable form. The more calculations are done at the enterprise and the more simulation models are used at the same time, the less transparent planning becomes (and information that does not reach the consumer, because its economic content is too detailed, is superfluous<1>). Thus, it is not the number of pages of the business plan that matters, but their content. The general requirements are the same as in normal conditions - availability and simplicity of presentation, sufficiency, reliability and reliability of information.

<1>In a crisis, this requirement takes on particular importance due to the extreme operating conditions and lack of time to make a decision.

Briefly about typical mistakes in drawing up and implementing a business plan:
1. The objectives of the project are vaguely stated.
2. Too much technical information provided.
3. Describes only what needs to be done, without specifying how.
4. Responsibility in the project is not distributed accurately and consistently enough.
5. Avoidance of reality, excessive exaggeration of one's own capabilities.
6. Lack of proper control over the execution of the business plan.
7. Inconsistency in actions when drawing up and executing a business plan.
8. Low inclusion of plans prepared by departments in the general business plan.
9. Allocation of an excessive amount of time to "paper" work.

The main sections of the anti-crisis business plan

Below will be analyzed the features of drawing up a business plan for the internal purposes of the enterprise. If necessary (for example, to provide investors), this skeleton will need to be supplemented and adjusted due to the change of users of the information provided. The volume of each of the sections of the business plan depends on a large number of factors (size of the enterprise, industry) and is individual for each company.

Start an anti-crisis business plan with summary though this section is finalized. It is a generalization of the most important provisions of the plan, is clarified as the plan is worked out and takes on its final form after it is drawn up. The summary provides a description of the reasons that led to the onset of the crisis, the main anti-crisis measures, briefly examines the essence of the project to bring the enterprise out of the crisis, substantiates its prospects. This section is intended for senior management of the company and shareholders. The summary serves to form a general idea of ​​the planned actions, as well as to form an idea of ​​the current situation. Its value lies in the fact that by summarizing the information contained in an already drawn up business plan, managers get the opportunity to check and comprehend the work done, and make final changes. Top managers and hired consultants from the resume can get concise information about the current state of affairs and get acquainted with the main ideas of the proposed strategy for overcoming the crisis.

Goals. The goals are understood as the results that will allow the company to get out of the crisis situation. They can be: organization of production and launching a new product on the market, modernization of existing production, diversification of the company's business, sale of individual segments for the development of the remaining areas. This section serves as the basis for all subsequent ones and contains the main ideas that, in the opinion of management, will solve the existing problems. Errors in choosing a target are unacceptable, since to correct them you will have to return to the initial stage, and in a crisis there will be no time for this. For a better understanding of your own capabilities in this section, it is advisable to dwell on the resources that the company has and which will allow you to achieve the goals, as well as on the factors that can hinder the implementation of the plans. You can systematize the above information using the schedule (schedule) of work.

Having formulated a strategic goal, it is advisable to designate operational goals, including in certain areas: in the areas of marketing, finance, production, quality, personnel, management.

Market position. First of all, it is necessary to analyze and describe the existing situation and development trends in the market of the enterprise's activities or in the market to which it is planned to enter. It is worth dwelling on the market capacity, the main players, their advantages and disadvantages in relation to the company, development prospects, existing and planned market share, and briefly characterize the manufactured products. In addition, it is possible to conduct a situational analysis of both the entire company and individual segments of its activities (using, for example, the SWOT methodology. In the same section, you can include a description of the legislative norms applicable to the company's activities (licensing, customs and currency issues, relationships with consumers ), and answer the question of how existing and emerging legislation affects business.

Product. You will need to answer the following questions:
- what needs is the product intended to satisfy?
- how does it differ from competitors' products, why will consumers prefer it?
- what are the strengths and weaknesses of the product?
- what are the main qualities of the product, design features, packaging?
- what patents or copyright certificates are protected by the product or its production technology?

In addition, it is advisable to include a few basic photographs, layouts or drawings. At the same time, there should not be too many graphic images - it is better to place the bulk of them in the section Applications.

Marketing strategy and tactics. In this section, it is necessary to describe current and potential buyers, the main methods of positioning and promoting products with a division for each type of product, a strategy for updating the assortment, a price strategy, a discount system, methods and principles for selling products, a policy of after-sales service, a strategy for promoting products in the regions, advertising strategy (for each type of product) and public relations, principles of building relationships with partners, the main ways of influencing end consumers, consumer preferences.

Production activity. The organization of the production process is described with a detailed consideration of each stage, starting with the provision of resources and ending with the delivery of finished products to the warehouse. This can be done by drawing up production flow diagrams. It will clearly show where and how all types of raw materials and components will come from, in which workshops and how they will be processed, how and where the products will be delivered. In the same section, you can include issues related to quality management of manufactured products, as well as plans for the implementation of innovations. In addition, it is advisable to briefly cite the technical characteristics of the products, a description of the necessary premises, machines and tools, to disclose information on production capacities, labor requirements, and possible production cooperation. It is also worth dwelling on logistics issues. The section of the business plan is completed by an assessment of possible production costs and its dynamics for the future, taking into account the costs of waste disposal.

Organizational plan and management. It describes the structure of the firm's management, proposals for its optimization, the distribution of roles between the main members of the management team and their interaction with each other, the rights and responsibilities of top managers. Particular attention should be paid to describing the positions of those workers who will take the most active part in the implementation of the anti-crisis strategy.

Staff. The section should describe the following issues: hiring new employees (in a crisis it will be the smallest, mainly top managers and narrow specialists will be hired, but they will play a key role in the implementation of the anti-crisis strategy), personnel assessment, training and advanced training, the procedure for dismissing employees, related costs, the development of corporate culture, personnel motivation, principles of remuneration, staffing.

Financing. The calculation of the main financial indicators is carried out, the planned cash flows are analyzed, the analysis of solvency, financial stability, business activity is carried out, the need for attracting credit resources and investments is calculated and substantiated. When forming a financial forecast, there are three options for the development of events: optimistic, pessimistic and the most realistic, which allows managers to calculate the planned income and expenses. For a deeper analysis, forecast data can be compared with similar indicators of previous periods.

Analysis and assessment of risks. This refers to the risks associated with the implementation of the outlined strategy. It is important to mention all the possible risks. At the same time, the employees responsible for drawing up the business plan must make sure that the top management of the company receives full information about the nuances that can adversely affect the planned result. Otherwise, top managers may get a wrong idea about the project, and an erroneous management decision will be made. For ease of perception, risks can be classified into external, social and organizational, commercial, technical, and financial. In addition to indicating risks, it is necessary to indicate ways of avoiding, reducing, combating them.

Applications. In applications, as a rule, the general (but not obvious for main users - manuals) information about the company: organizational structure of the company, structure of capital, fixed assets, owners of the company, reporting data for recent periods, a list of key partners, product photos, marketing research results, resumes of key managers, detailed technical information. In addition to these data, it is worth giving a detailed description of the most significant business processes for the company in the form of flowcharts characterizing each stage of the implementation of certain operations (the structure of the implementation of the entire project, the sequence of the production process, the regulations of the marketing department<1>). Since the business plan is drawn up mainly for the internal purposes of the enterprise, the section should not be too voluminous. Ideally, all information contained in annexes should be known to management. However, in practice this is not always the case. In addition, the information from the appendices can contribute to the management's reflection on some issues, which is also important.

<1>Description of business processes can be included in one of the sections of the business plan, depending on the specifics of the described process.

This is how the general content of the main sections of the anti-crisis business plan is drawn up. However, the business planning process itself does not end there. Throughout the entire planning period, you need to constantly monitor the implementation of the plan, calculate the deviations of the planned indicators from the actual ones and analyze the reasons for such deviations.

table

Analysis of planned and actual data

Indicators	Plan	Fact	Deviation, units	Deviation,%	Reasons for deviations	Taken measures

To analyze the execution of a business plan, ranking, factor analysis and "plan-fact" analysis are most often used.

Ranking is used when it is necessary to conduct a comparative analysis of functional centers of responsibility, business units, branches by budget line. At the same time, the most profitable or most unprofitable divisions and areas of activity are identified.

Factor analysis is designed to identify the factors that influenced the change in the values ​​of the analyzed indicators. The essence of factor analysis is to determine the cause of deviations in indicators and develop recommendations for their elimination.

To identify deviations, it is necessary to compare the actual and planned data item by item. You can assess the impact of deviations on the planned result by calculating the proportion of individual items. Based on the calculations, an analytical note is prepared on recommendations for correcting the current situation in the next reporting period. In practice, such a planning system is considered ineffective in which the deviation of the actual results from the planned regularly exceeds 20-30%, while the norm is a deviation not exceeding 5%.

Given the importance of management decisions made in a crisis, failure to comply with the business plan can lead to the failure of the overall strategy of anti-crisis management. Therefore, a competent business planning system plays a decisive role in the anti-crisis management system.

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