Organizational planning structures. Features of the choice of the organizational structure of enterprise management 2 organizational structure of planning of the Russian Federation

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Introduction 4
1. Theoretical basis planning and control in the enterprise 7

1.1 Goals and objectives of planning and control of the activities of enterprises on the present stage 7
1.2. Forms and systems of planning the activities of enterprises 14

2. Organizational structure enterprises in the planning system 27

2.1 The structure of the enterprise as the basis for planning its activities 27
2.2. Development of the optimal structure of the enterprise 35

3. The financial structure of the enterprise and its role in planning and control of activities 42

3.1 Planning the activities of the enterprise based on modern system financial management 42
3.2. Financial planning system 46

Conclusion 58
References 59
Introduction
Today, domestic enterprises operate in an economic environment that requires new approaches to the organization of control and planning of economic activities of the enterprise. Having lost as a result of market transformations state support Having acquired economic freedom, enterprises are forced to independently seek forms and methods of effective control and planning of their activities. For effective work in modern market conditions, enterprises must have a certain organizational potential that would allow them to survive, grow and develop.
Arising in connection with the transition to market conditions management problems, such as: the complication of the competitive environment and the strengthening of its impact, the individualization of consumer behavior and the high mobility of other environmental factors to which enterprises must respond, indicates the need for continuous work on the organizational development of enterprises, require the creation of more efficient flexible and mobile organizational control structures.
Business leaders are beginning to understand the need for a gradual transition from bureaucratic control structures, in which management interactions are predominantly vertical, to so-called adaptive organizational structures, in which hierarchical subordination relationships are built horizontally.
In order to increase the responsiveness, flexibility and adaptability of the organization, formalized horizontal connections and relationships may prevail. An increase in the ability to quickly respond to emerging situations can be achieved by granting greater powers to the lower levels of control, transferring the centers for making management decisions to the places where problems arise, from where the operational information comes.
Thus, the basis for the implementation of the control and planning functions at the enterprise requires their clear structuring, i.e. development of organizational and financial structure enterprises.
The structure of the company is a management tool with which a leader adjusts the work of his company to achieve strategic goals.
The developed optimal organizational and financial structure is the basis for creating a base for the dynamic development of an enterprise, increasing the degree of its manageability, and a faster response to changes in market conditions.
All of the above indicates the relevance of the problems of structuring the activities of enterprises, creating a logically interconnected chain of interaction structural units enterprises.
The purpose thesis is the development of theoretical and methodological provisions for the formation and development of organizational and financial control structures of the enterprise.
The purpose of the study has caused the need to formulate and solve a number of problems, such as:
- determination of the goals, objectives and prerequisites for the presentation of the control system of the enterprise in a structured form;
- analysis of the theoretical and methodological foundations of the formation of the organizational and financial structure of the enterprise;
- practical implementation of theoretical approaches to the creation of an organizational and financial structure on the example of an industrial enterprise
The goals and objectives of the study determined the structure of the work, consisting of an introduction, three chapters, a conclusion, a list of references and applications.
The object of research of the thesis is the activities of enterprises in the field of forming an effective organizational and financial structure, which makes it possible to fully mediate the functions of planning and control.
The subject of the research is theoretical, methodological and practical issues of the formation of the organizational and financial structure in modern enterprises.
In the course of writing the thesis, the works of domestic and foreign scientists and specialists on the problems of theory and practice of structuring the activities of enterprises were used.
1. Theoretical foundations of planning and control at the enterprise

1.1 Goals and objectives of planning and monitoring the activities of enterprises at the present stage

The development and implementation of enterprise strategy and tactics requires an appropriate organizational structure that enables effective planning.

Planning in a broad sense is the process of selecting goals and decisions necessary to achieve the selected goals. In a narrower sense, planning is a type management activities, a way to optimize the actions of an economic entity.

In the conditions of market relations, the main regulator of the actions of business entities are the prices of goods and services. Entrepreneurs, as business owners, are forced to obey the economic laws of value, supply and demand, market pricing, due to the fact that these laws operate objectively, regardless of the will and consciousness of people.

On the other hand, entrepreneurs not only obey the laws of the market, but also strive for independent decision-making, their behavior in decision-making is purposeful and deliberate. In other words, entrepreneurs plan the activities of an enterprise.

Any enterprise in its activities is faced with uncertainty. Planning is a tool for overcoming uncertainty. Business planning is classified according to three criteria " Strategic planning"under the editorship of E.A. Utkin:

1. The degree of uncertainty in planning.

2. Temporal orientation of planning ideas.

3. Planning horizon.

Depending on the degree of uncertainty, planning systems are divided into deterministic and probabilistic. Deterministic systems assume a completely predictable environment and reliable information... Probabilistic planning systems are formed under conditions of incomplete information and uncertainty of results.

Temporal orientation allows distinguishing 4 types of planning:

1. Reactive planning aimed at the past. At the same time, any problem is investigated from the point of view of its past development. Reactive planning is done from the bottom up.

2. Inactive planning is based on present satisfaction. Entrepreneurs in this case do not show any desire for any serious changes in the activities of their enterprise.

3. Preactive planning, focused mainly on future changes and on finding optimal solutions, is carried out from the top down.

4. Interactive planning, based on the assumption that the future of the enterprise is subject to control and largely depends on the conscious actions of the people taking management decisions... Interactive planning is actually an ideal construction, but not a practical model of enterprise control.

Until recently, the most common type of planning was inactive planning, although it is gradually beginning to give way to preactive planning.

According to the duration of the planning horizon, there are 3 types:

1. Long-term planning, covering a period of 10 years and more.

2. Medium-term planning for a period of 3 to 5 years.

3. Short term planning, usually 1 year.

The planning process in the enterprise is divided into two main stages: strategic planning and tactical planning.

Strategic planning is a planned work that includes the development of forecasts, programs and plans, which provide goals and strategies for the behavior of controlled objects in the future, allowing these objects to function effectively and quickly adapt to changing environmental conditions.

Tactical planning is the process of making decisions about what the enterprise should do and how resources should be allocated and used to achieve strategic goals.

The main difference between strategic and tactical planning can be seen as the difference between goals and means of achieving goals.

In planning the activities of the enterprise, the concept is used operational planning... Operational planning - in fact component tactical planning, but it can cover a short period of time (decade, month, quarter, etc.) and is associated with the planning of individual operations in the general business cycle (for example, marketing planning, enterprise planning, budgeting, etc.).

Enterprise planning can be beneficial if organized correctly. All employees of the enterprise should be involved in the discussion and drawing up of plans, however, top managers of the enterprise, employees of the planning department (or a group of planners consisting of economic department), heads and specialists of departments.

Top management determines the main stages and sequence of planning, develops goals for the development of the company, the strategy of the enterprise, makes decisions on strategic planning.

Planned workers, managers of middle and lower links are engaged in the development of tactical and operational plans, with the bulk of the planning being done by the planners.

For better planning, it is advisable to involve a planning consultant.

The final decisions related to the approval of the prepared draft plan are made by the top management.

The content of planning as a control function of an enterprise consists in a reasonable determination of the main directions of activity and further development, taking into account material sources and market demand. The essence of planning is manifested in the concretization of the development goals of the entire enterprise and each division (service) separately for a set period of time; defining marketing objectives, means of achieving them, timing and sequence of implementation; identification of material, labor and financial resources necessary for solving the assigned tasks.

Thus, the purpose of planning as a control function is to strive in advance to take into account, if possible, all internal and external factors providing favorable conditions for normal functioning and development. It provides for the development of a set of measures that determine the sequence of achieving specific goals, taking into account the possibilities of the most efficient use of resources by each service and the entire enterprise as a whole. Therefore, planning is designed to provide interconnection between the individual structural divisions of the enterprise, including the entire technological chain: research and development, production and provision of services. This activity is based on the identification and forecasting of consumer demand, analysis and assessment of available resources and development prospects. This implies the need to link planning with marketing and control in order to constantly adjust the indicators of the quality of service and the range of services in response to changes in market demand. Aistova M.D.... Enterprise restructuring: management issues. Strategy, coordination of structural parameters, reduction of resistance to transformation. Moscow: Alpina Publisher, 2002.287 p.

The need for planning in modern arises from the large number of competitive enterprises that are increasing in the period market economy, a variety of possible forms of control by an enterprise (an independent enterprise, a chain of enterprises, a franchise agreement, a control contract), the presence of numerous structural divisions within the enterprise, close interfirm relations with suppliers of various goods (products, equipment, etc.), agent firms included in the process of customer service, as well as from the requirements of scientific and technological progress - to quickly take into account and master the latest achievements of science and technology. In the same direction, there is a factor such as the desire of the enterprise to subjugate the market, to increase its influence on the formation of consumer market demand.

Planning as a control function by an enterprise depends on the specifics of the control structure. The structure of control, its functioning and development allows to characterize one of the most important functions of control planning.

Based on the foregoing, the planned development of the economy can be understood as development that corresponds to the tasks set by a certain control body. Thus, planned development, in essence, is the opposite of spontaneous economic development devoid of targeted guidance.

In this sense, planning is inherent in the economy in general, regardless of the method of enterprise. There is no such economic system, the development of which would take place without any influence from the interested parties or certain control bodies. Any more or less large entrepreneur, firm, state, cooperative enterprise always has a well-known plan for conducting its activities.

Thus, there is no doubt about the conclusion that the construction and use of plans and programs is one of the most important prerequisites for optimal control by an enterprise.

In a purely logical sense, the plan, first of all, contains that system of prospects and results, the implementation of which is meant or already outlined by the relevant control body of the given economic object. This may include, for example, the prospects for the growth of production volumes, increasing labor productivity, the development of technology, the technology of the enterprise, its cooperation, etc. Such prospects should be built on the basis of taking into account not only the goals of the enterprise, but also on the basis of an analysis of the objective conditions of activity.

Consequently, these prospects are an expression of the desired economic results in possible certain period framework.

Based on this, we can characterize two other essential elements planning, an element of any plan: firstly, an analysis of the current economic situation and trends in its development, and, secondly, the construction of a system of measures and the choice of means of influencing the course of development of the enterprise in order to direct it along the maximum desired channel. It is easy to see that these elements largely coincide with the stages of the formation of an enterprise development model, which once again proves the importance of planning for any development in general.

Thus, determining the development prospects, analyzing the current situation and developing on this basis a program of measures to achieve the set goal are the three main and necessary elements of building a plan. The essence of these elements speaks of their closest connection with the problem of foresight, forecasting the course of socio-economic development.

Socio-economic phenomena are extremely complex and have a low degree of stability due to the influence on them of a huge number of factors. Hence the high demands placed on the analysis and the program of action developed on its basis.

The complexity of socio-economic phenomena, their analysis and forecasting of development also lies in the complexity of the economic system in which they take place: a special, complex organization of this system requires the coordinated functioning of its individual elements. Therefore, we can say that planning also means a constant, consciously maintained correspondence (proportionality) of individual parts, structural links of the economy. All aspects of economic life, relationships and connections between them, directions and rates of development are subject to, based on this, mandatory analysis and reflection in the plan.

Consequently, planning and forecasting are the most important functions of the enterprise control process, without them it is difficult to implement successful work enterprises. Planning and forecasting allows:

· To foresee the prospect of development of the enterprise for the future, to use future favorable conditions or to solve emerging problems;

· More efficiently distribute and use all the resources of the enterprise;

· Ensure the stability of the business and avoid the risk of bankruptcy;

· Purposefully, consistently and effectively pursue the scientific and technical policy at the enterprise;

· Timely update and modernize manufactured products and improve their quality in accordance with market conditions;

To increase the efficiency of the enterprise and improve financial condition enterprises;

· To provide coordination of actions at the enterprise;

· Stimulate the collection, analysis and use of the necessary information;

· Improve control over the course of production and economic activities.

1.2. Forms and systems of planning the activities of enterprises

The development of planning is directly related to the strengthening of the tendency towards centralization in enterprise management and is intended to link the activities of all departments (services), subordinating it to a single development strategy. Intercompany planning within the enterprise covers both current and long-term planning, carried out in the form of forecasting. If forward planning is intended to determine general strategic goals and the directions of the enterprise development, the resources necessary for this and the stages of solving the assigned tasks, then the current plans developed on its basis are focused on the actual achievement of the intended goals based on the specific conditions and state of the market at each given stage of development. Therefore, the current plans supplement, develop and adjust the promising directions of development, taking into account the specific situation.

Depending on the content, goals and objectives, the following forms of planning can be distinguished Crisis management: Textbook / Ed. EM. Korotkov. Moscow: INFRA-M, 2000.432 p.

Planning forms depending on the duration of the planning period:

Long-term planning (forecasting);

Medium term planning;

Current (budgetary, operational) planning.

The level and quality of planning is determined by the following essential conditions:

Competence of enterprise management at all levels of control;

Qualifications service personnel working in functional units;

Availability of information base and provision of computer equipment.

Some characteristics planning depending on the goals:

In American companies, the main thing is to combine the strategies of all divisions and allocate resources;

In British companies - focus on resource allocation;

In Japanese companies, the focus is on innovating and improving the quality of solutions.

Planning involves:

Reasonable choice of goals; defining policy;

Development of an effective structure of the enterprise (organizational and financial), allowing to achieve the set goals of the company's activities;

Development of measures and activities (course of action); methods of achieving goals;

Providing a basis for making subsequent long-term decisions.

Planning ends before the start of action to implement the plan.

Planning is the initial stage of control, but it is not a single act, but a process that continues until the completion of the planned set of operations.

Planning is aimed at the optimal use of the enterprise's capabilities, including the best use of all types of resources and the prevention of erroneous actions that can lead to a decrease in the efficiency of the enterprise, the loss of customers.

Planning includes determining:

Final and intermediate goals;

Tasks, the solution of which is necessary to achieve the goals;

Means and ways to solve them;

Required resources, their sources and method of distribution.

Depending on the focus and nature of the tasks to be solved, three types of planning are distinguished: strategic or long-term; medium term; tactical or current (budget).

Strategic planning consists mainly in determining the main goals of the enterprise and is focused on determining the intended end results, taking into account the means and methods of achieving the goals and providing the necessary resources.

At the same time, new opportunities for the enterprise are also being developed, for example, the opening of additional food outlets: bars, restaurants, etc. By re-equipping idle areas, purchasing equipment, changing the profile of an enterprise or radically changing technology. Strategic planning covers a period of 10-15 years, has long-term consequences, affects the functioning of the entire control system and is based on huge resources Krasovsky I.D. Organizational behavior: Textbook. allowance. M .: UNITI, 1999.473 p.

Current planning consists in defining intermediate goals on the way to achieving strategic goals and objectives. At the same time, the means and methods for solving problems, the use of resources, and the introduction of new technology are being developed in detail.

The following interpretation of terms related to planning is of interest:

Planning is the foundation of control;

Planning is the principle of control;

Planning is the most important control function;

Planned tasks - control method;

The development and implementation of a plan is the main content of the control process.

Forward planning

It is important for any enterprise in modern conditions to pay more and more attention to development forward planning as an instrument of centralized control. Such planning, covering a period from 10 to 20 years (usually 10-12 years), provides for the development of general principles orientation of the enterprise for the future (development concept); determines the strategic direction and development programs, content and

sequence of implementation major events ensuring the achievement of the set goals. Planning ahead helps you make decisions about complex issues the company's activities on an international scale:

Determination of directions and sizes of investments and sources of their financing;

Introduction of technical innovations and progressive technology;

Enterprise diversification and product renewal; forms of foreign investment;

Improving the organization of control for individual departments and personnel policy.

In the system of long-term planning, depending on the methodology and goals, long-term planning and strategic planning are usually distinguished.

In system long-term planning the method of extrapolation is used, that is, the use of the results of the indicators of the past period and, based on the setting of optimistic goals, the spread of somewhat overestimated indicators for the future period. Here the expectation is that the future will be better than the past.

Strategic planning aims to provide a comprehensive scientific substantiation of the problems that an enterprise may face in the coming period, and on this basis to develop indicators for the development of the enterprise for the planning period.

This method is most applicable to the hospitality industry. The development of the plan is based on:

Analysis of the prospects for the development of the enterprise, the task of which is to clarify the tendencies and factors influencing the development of the corresponding tendencies;

Analysis of positions in the competitive struggle, the task of which is to determine how competitive the services provided by the enterprise are and what the enterprise can do to improve results

Work in specific directions, if you follow the optimal strategies in all types of activities;

Choosing a strategy based on an analysis of the company's prospects in different types activities and prioritization of specific activities in terms of their effectiveness and resource availability;

Analysis of directions for diversification of types of activities, search for new, more effective types of activities and determination of expected results.

When choosing a strategy, it must be borne in mind that new strategies both in traditional industries and in new areas of business must correspond to the accumulated potential of the enterprise.

Figure 1- Long-term planning scheme

In the system of long-term planning (Fig. 1), goals are translated into action programs, budgets (annual plan), profit plans developed for each of the main divisions of the enterprise. Then programs and budgets are carried out by these departments and deviations of the actual indicators from the planned ones are determined.

Drawing. 2- Strategic planning scheme

As can be seen from the diagram (Fig. 2), perspectives and goals are linked to form a strategy. Current programs (budgets) guide the operational units of the enterprise in their daily work aimed at ensuring current profitability; strategic programs and budgets lay the foundation for future profitability, which requires a dedicated execution system built around project management.

Long-term planning systems are used in 70-80% of the largest Japanese corporations, where planning is organized as follows:

1) 5-10 key strategies are selected, and a long-term development policy is formed around them;

2) at the same time, medium-term plans are adopted to combine strategies into a single whole and link with the allocation of resources;

3) top management defines goals for each unit, and the latter develops quantitative plans to achieve these goals using a bottom-up method.

The strategic plan is expressed by the enterprise strategy. It contains decisions regarding areas of activity and the choice of new directions. It can list major projects and set their priorities. It is developed at the level of the highest level of control. Typically, the strategic plan does not contain quantitative indicators.

Medium and budget planning

Medium-term plans most often cover a five-year period, as the most convenient for updating the production apparatus and the range of products and services. They formulate the main tasks for a set period, for example, the production strategy of the enterprise as a whole and of each division (reconstruction of the building, development new products and expanding the range);

Service sales strategy (attracting new customers, i.e. entering new markets, improving service and other activities that contribute to increasing sales); financial strategy (volumes and directions of capital investments, sources of financing, structure of the securities portfolio);

Personnel policy (composition and structure of states, their preparation and use);

Determination of the volume and structure of the necessary resources and forms of material and technical supply. Medium-term plans provide for the development in a certain sequence of measures aimed at achieving the goals outlined by the long-term development program.

Current planning is carried out through the detailed development (usually for one year) of operational plans for the company as a whole and its individual divisions, in particular, marketing programs, research plans, production plans, material and technical supply.

The main links of the current plan of the enterprise are the calendar plans (monthly, quarterly, semi-annual), which are a detailed specification of the goals and objectives set by the long-term and medium-term plans. Schedule plans are drawn up on the basis of information about the availability of pre-orders (reservations), their availability, i.e. availability of free rooms - for the hotel. V calendar plans costs are provided for the reconstruction of existing facilities, replacement of equipment, construction of new enterprises, training of service personnel.

The implementation of operational plans is carried out through a system of budgets, or financial plans, which are usually drawn up for a year or more. short term for each separate division - profit center, and then consolidated into a single budget, or financial plan enterprises.

Thanks to financial forecasting and financial planning the head of the enterprise is able to determine the future financial needs of the company and determine the goals, the achievement of which will help maintain the projected levels of profitability. If the forecast indicates a deficiency financial resources, the director has the ability to say when and how much money the company will need. This is necessary in order to determine the financial and credit policy that must be pursued in order to successfully solve the tasks set for the company.

Developing a detailed budget enables the company to compare the actual results of its activities with the planned ones. This comparison is made month after month and it is the CFO's responsibility to identify and correct any major deviations from the projected level.

The process of developing an enterprise budget begins with the creation of a budget commission. The Commission is usually chaired by the Director General and includes the heads of all major departments.

The development of a budget requires a study of the external and internal economic conditions of the organization, part of which are possible changes in the country's inflationary policy in the near future.

The market should be studied in terms of changes in demand caused by increased competition from new businesses.

Functional units are divided into two categories: revenue and expenditure. Divisions present their financial reports for the past periods. This information is used as a basis for preparing the budget for the coming period.

Organizational forms of intercompany planning

Previously, the organizational process of central planning for most of the largest firms was carried out "top-down". This means that the planning directives were developed at the highest level of control, where the goals, main directions and main tasks of the enterprise development were determined and attempts were made to interconnect all the links of the production mechanism.

Then, at lower levels of control, these goals and objectives were specified in relation to the activities of each unit. This is purely technological planning, which sets the proportions and volumes of services provided. After the appropriate coordination of the planning targets with specific performers, the plans were finally approved by the top management.

To be able to correctly define the goals and objectives for each department, senior management had to have data on the status and development of each service and every service provided by the enterprise. This data is usually contained in marketing programs, which form the basis for developing a plan in all departments.

The apparatus for internal planning included functional units at different levels of control. The highest level of the planning system is made up of Committees under the Board of Directors. In some companies these are Planning Committees in others - Development Committees or Central Development Oversight. They, as a rule, included representatives of the company's top management, who prepare solutions on the most important problems of the company's strategy and policy, perform technical, coordination and analytical functions, participate in the formulation of the main goals and objectives of the enterprise for the long term. The recommendations prepared by them were submitted for consideration by the Board of Directors and, after approval, were included in the form of specific measures in the long-term development plan of the enterprise.

The next link in the planning apparatus was the central planning service, whose functions included the development of long-term and current plans, the adjustment and refinement of planned indicators. She drew up forms of planning documentation, advised top management on planning issues.

Nearly all large companies had central planning services. However, organizationally and structurally, the central service could be built in different ways and differ in the nature of the functions performed. In some companies, the central planning function was performed by planning departments that were part of other central services. In other companies or at individual enterprises, the planning functions were performed by the operational and current planning and control services, whose task was to draw up plans for a day, a week, a month, a quarter, half a year, a year, taking into account those restrictions that are determined by general corporate goals.

Practice shows that the trend of indicative planning has now intensified, which is already applied at Russian enterprises, where plans are drawn up, as a rule, in production departments.

According to some reports, about 2/3 of American companies plan "from the bottom up", 1/3 - based on the interaction of all levels of control, and there is no "top-down" planning at all Milner B.Z. Organization theory: Textbook. Moscow: INFRA-M, 1999.480 p.

Plans developed by operational units are reviewed by the central planning service, the service for labor relations and then by a board of governors under the chief administrator. Once approved by the Board of Directors, the plan becomes directive.

In English companies, the formation of plans in functional divisions also predominates, where the initial plan is prepared. The planning department (service) of the company develops directives that are sent to the functional units to take into account its indicators when drawing up the initial plan. Here, as in American companies, planning is based on the principle of "planning the performer".

The process of making strategic decisions in Japanese companies is carried out either "from the top down" or interconnected by the highest and lower levels of control.

In Japanese companies, innovations are more often introduced from the top down. At the same time, the tactics of operational activities are usually developed by the personnel management department, and decision-making is of a group nature.

Central planning department plays a much more important role in Japanese companies than in American ones. Usually it is the planning department that develops the plan. Drawn up by the planning department, the plan is reviewed by the management committee, and the final decision is made by the management committee and the president of the firm, who is also the general manager. In Japanese companies, this is largely due to the fact that the degree of their diversification is less than that of American and British companies.

The Management Committee in Japanese companies is the most important group decision-making body and is at the highest level of the organizational structure. Typically, in Japanese companies, long-term plans are rarely submitted to the Board of Directors for consideration.

Since most of the Board members are permanent employees of Japanese companies, duplication of decisions taken by the management committee does not seem necessary.

Organization of the planning process in different enterprises has its own distinctive features due to differences in the organizational structure of control in general and the nature of the production and technical process. These differences relate to both the timing of planning periods and the planning procedure itself and the functions of individual departments dealing with planning. When developing long-term plans businesses often set different planning periods as well as different time frames for plans different types(for example, a 15-year research and development plan and a seven-year strategic plan).

Summarizing what has been said, we can conclude that intrafirm planning at an enterprise is turning into a special sphere of economic activity, objectively necessary at the current level of socialization of the enterprise.

2. The organizational structure of the enterprise in the planning system

2.1 The structure of the enterprise as the basis for planning its activities

The management structure of an organization or organizational management structure (OMS) is one of the key concepts of management, closely related to the goals, functions, management process, the work of managers and the distribution of powers between them. Within this structure, the entire management process(movement of information flows and management decision-making), which involves managers of all levels, categories and professional specialization.

The management structure is understood as an ordered set of stably interconnected elements that ensure the functioning and development of an organization as a whole. OSU is also defined as a form of division and cooperation of management activities, within which the management process is carried out according to the relevant functions, aimed at solving the assigned tasks and achieving the intended goals. From these positions, the control structure is presented in the form of an optimal distribution system functional responsibilities, rights and responsibilities, the order and forms of interaction between the management bodies included in it and the people working in them.

The effectiveness and efficiency of the organizational structure is influenced by:

1) the actual relationships that arise between people and their work. This is reflected in organizational charts and job responsibilities;

2) current management policies and practices affecting human behavior;

3) the powers and functions of employees of the organization for different levels management (lowest, middle, highest).

With a skillful combination of these three factors in an organization, such a rational structure can be created, in which there is a real and favorable opportunity to achieve a high level of production efficiency.

The organizational structure of a particular enterprise is a combination of different types of departmentisation. Simplicity and clarity of operation should ensure its understanding by the environment, minimize costs and orient members of the organization to the results of activities, and not to the expended effort. The optimal organizational structure creates favorable conditions for the process of making managerial decisions, including planning, its stability makes the organization stable and at the same time allows it to successfully respond to changes in the internal and external environment.

To the management structure, as an element of planning the activities of an enterprise, there are many requirements that reflect its key importance for management. They are taken into account in the principles of formation of the management structure, the development of which was devoted to many works of domestic authors in the pre-reform period. The main of these principles can be formulated as follows:

1) The organizational structure of management should, first of all, reflect the goals and objectives of the organization, and, therefore, be subordinate to production and its needs;

2) an optimal division of labor between management bodies and individual workers should be envisaged, ensuring the creative nature of work and a normal workload, as well as appropriate specialization;

3) the formation of the management structure should be associated with the definition of the powers and responsibilities of each employee and management body, with the establishment of a system of vertical and horizontal links between them;

4) between functions and responsibilities, on the one hand, and powers and responsibilities, on the other, it is necessary to maintain compliance, the violation of which leads to dysfunction of the management system as a whole;

5) the organizational structure of management is designed to be adequate to the socio-cultural environment of the organization, which has a significant impact on decisions regarding the level of centralization and detailing, the distribution of powers and responsibilities, the degree of independence and the scope of control of leaders and managers. In practice, this means that attempts to blindly copy management structures that function successfully in other socio-cultural conditions do not guarantee the desired result.

The implementation of these principles means the need to take into account, when forming (or restructuring) the management structure, many different factors of influence on the organizational structure of management.

The main factor that sets the possible contours and parameters of the management structure is the organization itself. It is known that organizations differ in many ways. A wide variety of organizations in Russian Federation predetermines the multiplicity of approaches to the construction of management structures. These approaches are different in commercial and non-commercial organizations, large, medium and small, located in different stages life cycle having different levels of division and specialization of labor, its cooperation and automation, hierarchical and "flat", and so on. Obviously, the management structure of large enterprises is more complex than that of a small firm, where all management functions are sometimes concentrated in the hands of one or two members of the organization (usually a manager and an accountant), where, accordingly, there is no need to design formal structural parameters. As the organization grows, and therefore the volume of management work, the division of labor develops, and specialized units are formed (for example, for personnel management, production, finance, innovation, etc.), the well-coordinated work of which requires coordination and control. Building a formal governance structure that clearly defines roles, relationships, powers, and levels becomes imperative.

The formation of the management structure is influenced by changes in the organizational forms in which enterprises operate. So, when a firm joins any association, for example, an association or a concern, management functions are redistributed (some of the functions, of course, are centralized), therefore the management structure of the firm also changes. However, even if the enterprise remains independent and independent, it becomes part of network organization, uniting on a temporary basis a number of interconnected enterprises (most often to take advantage of a favorable situation), he has to make a number of changes in his management structure. This is due to the need to strengthen the functions of coordination and adaptation to the management systems of other companies in the network.

An important factor in the formation of management structures is the level of development at the enterprise information technology... The general trend towards the decentralization of "electronic intelligence", that is, an increase in the number of personal computers with a simultaneous expansion of the use of local networks at the enterprise level, leads to the elimination or reduction of the amount of work on a number of functions at the middle and lower levels. This applies, first of all, to the coordination of the work of subordinate units, the transfer of information, the generalization of the results of the activities of individual employees. A direct result of the use of local area networks can be the expansion of the sphere of control of managers while reducing the number of levels of management in the enterprise.

Depending on the nature of the links between the divisions of the organization, the following types of organizational structures are distinguished: linear, functional, linear-functional and matrix.

Linear organizational structure of management This is one of the simplest organizational structures of management. With a linear structure, the production unit at any level is headed by a leader - a single manager who carries out all management functions and is subordinate to the superior boss on all issues. This is how the subordination of heads of various levels along the vertical (line), who carry out administrative and functional management simultaneously.

The linear organizational structure of management has its advantages and disadvantages (table 1).

Table 1 Advantages and disadvantages of linear structure

This structure is typical for small businesses, where the range of issues to be resolved is insignificant and industrial relations Little. When the scale of production is larger, and the range of problems being solved increases, the technical and organizational level rises, the linear structure turns out to be ineffective, since the manager cannot know everything and therefore cannot manage well.

Serious shortcomings of the linear structure can to a certain extent be eliminated by the functional structure.

The functional organizational structure of the organization's management. The idea is that the implementation of certain functions on specific issues is entrusted to specialists, that is, each management body (or performer) is specialized in performing certain types of activities.

The performers are in double subordination. So, the worker is obliged to simultaneously follow the instructions of his line supervisor and functional specialist. With a functional management structure, the line manager has the ability to deal more with issues operational management because functional specialists free him from solving special issues. But control commands come from many functional services to one production unit or to one performer, and therefore there is a problem of mutual coordination of these teams, which creates certain difficulties. In addition, the responsibility of executors for the performance of their duties is reduced.

Like the linear, the functional structure has its advantages and disadvantages (Table 2).

The disadvantages of both linear and functional management structures are largely eliminated by linear functional structures.

Table 2 Advantages and disadvantages of the functional structure

Advantages

disadvantages

1. High competence of specialists responsible for the implementation of specific functions;

2. exemption of line managers from solving some special issues;

3. standardization, formalization and programming of phenomena and processes;

4. elimination of duplication and parallelism in the performance of management functions;

5. reducing the need for generalists.

1. Excessive interest in the implementation of the goals and objectives of "their" units;

2. difficulties in maintaining constant relationships between different functional services;

3. the emergence of tendencies of excessive centralization;

4. lengthy decision-making procedure;

5. a relatively frozen organizational form that is difficult to react to changes.

Linear-functional (staff) management structure

Specialists form a headquarters under the line management, which prepares data for them in order to competently resolve special issues. In this case, the functional bodies are subordinate to the line manager. Their orders are given to production units only after agreement with the latter. This makes it possible to resolve issues more competently. But with a linear-functional management structure, the load on the line manager, who must play the role of an intermediary between the functional services and the production units subordinate to him, sharply increases. He perceives flows of information from subordinate units, gives tasks to functional services, develops solutions, and issues commands from top to bottom.

Currently, the headquarters structure in the industry plays a leading role. This structure is based on linear control. The role of the functional organs varies depending on the level of management. The higher the level, the big role functional organs play. At the site management level, the impact of functional services is negligible, but at the enterprise management level, they do a lot of planning work, technical training production, development of management decisions.

The linear-functional structure also has its positive and negative sides(table 3).

Table 3 Advantages and disadvantages of the linear-functional structure

Matrix organizational structure of management

The matrix structure combines two types of structures: linear and program-target. Vertically (linear structure), the board is built for individual areas of activity (production, supply, sales). Horizontally (program-target structure), programs, projects, themes are managed. When determining horizontal links, a program or project manager and his deputies for individual topics are appointed, a responsible executor in each specialized division is appointed, and a special program management service is organized.

The work is ensured through the creation of target units, where leading experts are united for the joint development of the program. The program manager determines what should be done and when, and who and how will do this or that work is decided by the line manager.

Thus, the matrix management structure has supplemented the linear-functional organizational structure with new elements. This has created a qualitatively new direction in the development of program-targeted and problem-targeted forms of management. These forms contribute to the rise of managers' creative initiative in improving production efficiency. Matrix management structures contribute to the restructuring of production based on the latest technological processes and more efficient equipment. The matrix structure has its advantages and disadvantages (table 4).

Features of the choice of the organizational structure of the enterprise

The organizational structure is the basis for performing enterprise management functions. So, it is understood as the composition, subordination, interaction and distribution of work between individual employees and entire departments.

Speaking simple language, the organizational structure of the enterprise is a set of departments, as well as managers, headed by the general director. Her choice depends on many factors:

the age of the organization (the younger the company, the simpler its organizational structure);
organizational and legal form (JSC, LLC, individual entrepreneur, ...);
field of activity;
the scale of the company (number of employees, departments, etc.);
technologies used in the work of the company;
communication inside and outside the firm.

Of course, when considering the organizational structure of management, it is necessary to take into account such characteristics of the company as the levels of interaction. For example, how the departments of the company interact with each other, employees with employees, and even the organization itself with the external environment.

Types of organizational structures of enterprise management

Let's take a closer look at the types of organizational structures. There are several classifications, and we will consider the most popular and at the same time the most complete of them.

Linear

Linear structure is the simplest of all existing varieties enterprise management structures. At the head is the director, then the heads of departments, then - ordinary workers... Those. everyone in the organization is vertically connected. Typically, such organizational structures can be found in small organizations, in which the so-called functional units are not distinguished.

This type is simple, and tasks in the organization are usually completed quickly and professionally. If, for some reason, the task is not completed, then the manager always knows that the head of the department should be asked about the completion of the task, and the head of the department, in turn, knows who in the department to ask about the progress of work.

The disadvantage is the increased requirements for management personnel, as well as the burden that falls on their shoulders. This type of management is applicable only to small businesses, otherwise managers will not be able to work effectively.

Line-staff

If small firm which used linear structure management develops, then its organizational structure changes and turns into a line-staff. Vertical connections remain in place, however, the leader has a so-called "headquarters" - a group of people performing the role of advisers.

The headquarters does not have the authority to give orders to executors, however, it has a strong influence on the head. Based on the decisions of the headquarters, management decisions are also formed.

Functional

When the workload on employees increases, and the organization continues to grow further, the organizational structure shifts from a line-staff structure to a functional one, which means the distribution of work not by departments, but by functions performed. If earlier everything was simple, now managers can safely call themselves directors of finance, marketing and production.

It is with the functional structure that you can see the division of the organization into separate parts, each of which has its own functions and tasks. A stable external environment is an indispensable element of supporting the development of a company that has chosen a functional structure for itself.

Such companies have one serious drawback: the functions of management personnel are very blurred. If in a linear organizational structure everything is clear (sometimes even too much), then in a functional organizational structure everything is a little blurry.

For example, when there is a problem with sales, the director has no idea who exactly to blame. Thus, the functions of managers sometimes overlap and when a problem arises, it is difficult to establish whose fault it occurred.

The advantages are that the company can be multidisciplinary and can handle it perfectly. Moreover, due to functional separation, a firm can have multiple goals.

Linear-functional

This organizational structure only applies to large organizations. Thus, it combines the advantages of both organizational structures, however, it has fewer disadvantages.

At this type control, all the main connections are linear, and the additional ones are functional.

Divisional

Like the previous one, it is only suitable for large companies... Functions in the organization are distributed not according to the areas of responsibility of subordinates, but according to the type of product, or according to the regional affiliation of the division.

The division has its own subdivisions and the division itself resembles a linear or linear-functional organizational structure. For example, a division may have a purchasing department, a marketing department, and a production department.

The disadvantage of such an organizational structure of the enterprise is the complexity of connections between departments, as well as the high costs of maintaining managers.

Matrix

Applicable to those enterprises that operate in the market where products must be constantly improved and updated. For this, the company creates working groups, which are also called matrix. It follows from this that the company also has double subordination, as well as the constant collaboration of employees from different divisions.

The advantage of such an organizational structure of the enterprise is the ease of introducing new products into production, as well as the company's flexibility to the external environment. The downside is double reporting, which often leads to conflicts in workgroups.

conclusions

So, the organizational structure of an enterprise is a company management system and the ease of performing tasks, the company's flexibility to the external environment, as well as the burden that falls on the shoulders of managers depend on its choice.

If the company is small, then at the stage of formation, as a rule, a linear organizational structure naturally arises in it, and as the enterprise develops, its structure acquires an increasingly complex form, becoming a matrix or divisional one.

The video is an example of the organizational structure of a company:

The basis for the implementation of control and planning functions in any company is their clear structuring, that is, the development of an organizational and financial structure.

The organizational structure of a company is a management tool with which a leader can customize the work of his organization to achieve strategic objectives and goals.

Optimal planning of the organizational and financial structure is the basis for creating a base for the dynamic development of the company, increasing the degree of its manageability. Organizational planning helps to respond more quickly to changes in market conditions.

Planning concept

In the broadest sense of the word, planning is the process of selecting goals and decisions that are necessary to achieve the goals. In a narrower sense, the planning of the organizational structure can be represented in the form of management activities, a way to optimize the actions of business entities.

In any enterprise, the planning process encompasses two main stages: strategy and tactics. Strategic planning is planned work involving the development of a forecast, program, or plan. It provides goals and strategies for the behavior of organizational objects of control for the future, which allows these objects to work effectively, quickly adapting to changes in the external environment.

Tactical planning is the process of making decisions about the actions of the organization and the allocation (use) of resources in the course of achieving a strategic goal.

Organizational planning

Organizational structure planning means defining the structure of a company (enterprise), which is aimed at establishing clear and effective relationships between its individual divisions.

Organizational structure planning consists in planning the number and size of workshops, grouping them by production principle, their organizational attachment; in planning the size and organizational structure of the service; determining the list of necessary services (marketing, material division).

Industrial organizational structures may depend on the size of enterprises, the volume of their production and marketing activities, manufactured products and technologies, the scale of export or import activities.

Organizational planning

The organizational structure of any enterprise is closely related to the adopted organizational and legal form, the existence of branches, subsidiaries, joint activities with partners, etc.

Organizational structure planning is carried out in several directions:

Planning the number of management personnel in accordance with management functions,
Planning the number of line management personnel,
The number of levels of the hierarchy of the company management system,
The number of structural links at each level,
The degree of centralization of management.

The main factor that affects the indicator of these characteristics is the amount of work in the process of managing the organization. It depends on the composition and content of management functions, including the complexity and frequency of solving management problems.

Development of the management structure

Organizational structure planning begins with building a management system, including its organizational structure. For this, a survey of existing (similar) control systems is carried out.

In this case, specialists use an archival approach (based on an analysis of documents from a similar management system) or a survey approach (questioning or interviewing management staff). In both cases, or in a combination of the two approaches, information can only reflect the opinions (in written or oral form) about them of employees of the management apparatus who are interested in preserving this structure. This indicates the lack of effectiveness of the method.

Examples of problem solving

EXAMPLE 1

Exercise

Determine where to start building and planning an organizational structure:

1) Determination of the tasks of the head in a certain strategic zone management,

The apparatus of planned workers at the enterprise functions in the form of an appropriate organizational structure, which establishes the required number of planning personnel and its distribution among divisions of the management apparatus, determines the composition of planning bodies, regulates linear, functional and informational links between planned workers and divisions, establishes the rights, duties and responsibilities of planners, determines the requirements for their professional level etc.

Intercompany planning as an integral part of the enterprise management process can have the following organizational forms:

- centralized planning form;
- a decentralized form of planning.

In accordance with these forms, a system of planning bodies of a particular economic entity is being built.

In a firm with centralized planning functions under the top management, a special planning service is created, for example, a planning and control department. She reports directly to the director or deputy director, develops long-term and current plans and monitors the progress of their implementation.

Rice. 1.2

With a centralized planning system, it is easier to coordinate the work of interrelated divisions of the firm. However, with the expansion of the scale of its activities, the strengthening of the diversification process, it becomes impossible to plan work from one center.

At decentralized form intrafirm planning, typical for large organizations, planned work is carried out at three levels. At the senior management level of the company, there is a central planning service dedicated to the development of long-term plans only. Each production department has its own planning department, which draws up the current plan for the complex of its enterprises. Each enterprise has a department production planning and control, engaged in the current technical and economic and operational scheduling.

Branch is a large production association, which includes enterprises of two levels. The first level - enterprises with a high degree of specialization, manufacturing semi-finished products. They supply products to second-tier assembly plants where the final product is manufactured.

Each company approaches the choice of the organizational planning structure strictly individually. Nevertheless, it is possible to distinguish a number of characteristics that determine the scheme of the organizational structure of planning.

1. The organization of planned work largely depends on the size and type of enterprise.

Small firm has the simplest structure management, and, therefore, each employee must perform several functions.

Director(as a rule, the main owner) performs the functions of setting goals for strategic, current and operational planning, as well as organizing group activities, control, and labor motivation. In addition, you often have to perform the functions of a marketing manager, promoting your product to the market and advertising it, as well as a personnel manager, etc.

Chief Accountant, in addition to his direct responsibilities for accounting for economic activities and maintaining a balance, he must also perform the functions of analyzing and planning financial and economic activities related to cost savings, the movement of financial flows, and the efficiency of resource use.

Production manager, as a rule, it combines its direct production functions with the supply of resources, sales of products, provision of production with equipment, tools, and recruitment of personnel.

In medium business the chief entrepreneur (or general director) has already delegated the implementation of certain planning functions to the appropriate managers: marketing, financial and economic management, production, personnel management, etc. modern technology management, decision-making and business. However, the functional management groups themselves are small in size.

In large firms planning services range in size from one to two to 100 people. Large planning services include both professional planners and technical staff. To organize the work of large planning services, an administrator position is required who coordinates the planning process: establishes the procedure and monitors the preparation of planning documentation, organizes professional meetings, prepares and distributes the final documents of these meetings, etc. V recent times In connection with the creation of SCC in large divisions of organizations and the general trend towards decentralization of intrafirm planning, the reduction of the overly expanded central planning services to 20-25 people becomes characteristic.

Internal planning apparatus, typical for domestic practice, includes functional units at various levels of enterprise management. The highest level of the planning system can be considered Board of Directors who makes decisions on the most important problems of enterprise strategy and tactics.

Functional planning services on many medium and large enterprises stand out in independent units subordinate to the Deputy Director for Economics and Finance - planned and finance departments(and commercial director- marketing department; technical director - Production Department) (fig. 1.3 and fig. 1.4).

Rice. 1.3

Rice. 1.4 Functions of the main subjects of planning in the enterprise

In domestic practice management of the work on economic planning at the enterprise, aimed at organizing rational economic activity, identifying and using production reserves, is carried out by the planning and economic department (PEO). He also organizes a comprehensive economic analysis of the enterprise's activities, takes part in the development of measures to accelerate the growth rate of labor productivity, efficient use of production capacity, material and labor resources, increasing the profitability of production. The most important tasks of PEO are also the organization and improvement of internal production cost accounting, the development of prices for the products and services of the enterprise.

The planning and economic department interacts with almost all divisions of the enterprise, as well as all the main, auxiliary and service shops.

Organizational planning structures. Features of the choice of the organizational structure of enterprise management 2 organizational structure of planning of the Russian Federation

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Forward planning

Drawing. 2- Strategic planning scheme

Similar documents

Features of the choice of the organizational structure of the enterprise

Types of organizational structures of enterprise management

Linear

Line-staff

Functional

Linear-functional

Divisional

Matrix

conclusions

Planning concept

Organizational planning

Organizational planning

Development of the management structure

Examples of problem solving