Organizational structure of the joint-stock company. Organizational structure of jsc

When we talk about organizational structure, we mean the conceptual framework around which a group of people is organized, the foundation on which all functions are held. An enterprise organizational chart is essentially a user guide that explains how an organization is built and how it works. More specifically, the organizational structure describes how decisions are made in the company and who is its leader.

Why is it necessary to develop the organizational structure of the enterprise?

The organizational structure provides a clear understanding of the direction in which the company is heading. A clear structure is a tool with which you can maintain order in decision-making and overcome various disagreements.
The organizational structure links the participants. Thanks to her, people who join the group have distinctive features. At the same time, the group itself has certain characteristics.
The organizational structure is inevitable. Any organization, by definition, implies some kind of structure.

Organizational structure elements

The organizational structure of any organization will depend on who is its participants, what tasks it solves and how far the organization has come in its development.

No matter which organizational structure you choose, three elements will always be present in it.

Control

A specific person or group of people who make decisions in an organization.

The rules by which the organization operates

Many of these rules can be stated explicitly, while others can be hidden, but no less binding.

Distribution of labor

The distribution of labor can be formal or informal, temporary or permanent, but each organization will certainly have a certain type of distribution of labor.

Traditional organizational structures

These structures are based on functional unit and department. They are characterized by the fact that the powers of strategic and operational tasks are concentrated at the top level.

There are several types of traditional structures.

Linear organizational structure

The simplest structure of all. It is characterized by the presence of a certain chain of command. Decisions come from top to bottom. This kind of structure is suitable for small organizations like small accounting firms and law firms. The linear structure makes decisions easy.

Advantages:

The simplest kind of organizational chart.
As a result of tough management, tough discipline is formed.
Quick decisions lead to quick and effective action.
There is clarity in the structures of power and responsibility.
Since control rests with one boss, in some cases he can be flexible.
There are good career prospects for people who perform well.

Disadvantages:

There are opportunities to influence the head of the department.
A constant problem is the lack of specialization.
The department head can be overwhelmed with work.
Communication is carried out only from top to bottom.
A boss with power may misuse it to his advantage.
Decisions are made by one person.

Line-staff organization

This structure is characterized by the presence of line managers and departments, which in fact do not have the right to make decisions. Their main task is to assist the line manager in performing certain management functions. The decision-making process in such a structure is slower.

Advantages:

Allows employees to complete tasks quickly.
Helps employees take on responsibilities and specialize in specific functions.
Helps line managers focus on specific tasks.
With organizational changes, the risk of resistance is minimal.
Employees feel appreciated for their contributions.

Disadvantages:

Confusion can arise among employees.
Employees do not have enough knowledge to focus on results.
There are too many levels of hierarchy.
Employees can disagree, which slows down work.
More expensive structure than a simple line organization due to the presence of department heads.
Decisions can take too long.

Functional structure

This kind of organizational structure classifies people according to the function they perform in their professional life.

Advantages:

High degree of specialization.
Clear chain of command.
A clear understanding of responsibility.
High efficiency and speed.
No need to duplicate work.
All functions are equally important.

Disadvantages:

Communication faces several barriers.
The focus is on people, not organization.
Decisions made by a single person may not always be beneficial to the organization.
As a company grows, it becomes more difficult to exercise control over activities within it.
Lack of teamwork between different departments or units.
Since all functions are separate, employees may not be aware of what is going on with their colleagues.

Divisional structure

This includes the types of structures that are based on different departments in the organization. They group employees based on product, market, and geographic location.

Product (commodity) structure

This structure is based on organizing employees and working around various products. If a company produces three different products, then it will have three different divisions for those products. This type of structure is best suited for retail stores with a variety of products.

Advantages:

Structural units that do not work can be easily closed.
Each unit can be managed as a separate structural unit.
Fast and easy decision making.
Greater independence for decision-makers.
Individual products receive special attention depending on the problems that arise.
The organization is characterized by high productivity and efficiency.

Disadvantages:

Since each structural unit operates independently, organizational goals cannot be achieved.
Unhealthy competition among internal divisions.
A large number of organizational levels hinder business development.
All units cannot be equal.
Marketing of individual products can vary greatly in cost.

Market structure

Employees are grouped based on the market in which the company operates. A company can have five different markets, according to this structure, each of them will be a separate division.

Advantages:

Employees can communicate with customers in the local language.
They are available to customers.
Problems in a particular market can be solved in isolation.
Since people are responsible for a specific market, tasks are completed on time.
Employees specialize in a specific market.
New products may be introduced for specialized markets.

Disadvantages:

There may be intense competition among employees.
Decision making can cause conflicts.
It is difficult to define productivity and efficiency.
All markets may not be considered equal.
There may be a lack of communication between supervisors and employees.
Employees may misuse their authority.
Geographic structure

Large organizations have offices in various locations. The organizational structure in this case follows the zonal structure.

Advantages:

Good communication among employees in the same location.
Local workers are more familiar with the local business environment and can adapt to geographic and cultural differences.
Clients feel better connected with local managers who can speak their language.
Reports on the work of selected markets.
Decisions are made in a balanced manner.
New products or product modifications may be introduced to suit the needs of a specific area.

Disadvantages:

Unhealthy competition can arise among different geographic areas.
Company ethics and principles may differ from region to region.
Keeping track of the performance and profits of each area can be time-consuming.
Poor communication among employees in different regions is possible.
Interaction between employees of different regions may not work out.

Matrix structure

It is a combination of product and functional structures. It combines the advantages of both structures for greater efficiency. This structure is the most complex of the existing ones. A distinctive feature of the matrix structure is the subordination of employees to two or more managers of the same level.

There is a functional matrix. In this type of matrix structure, project managers oversee the functional aspects of the project. However, they have very limited power, in fact, the head of the functional unit controls the resources and the project.

Advantages:

Employees do not work in temporary jobs.
The functional manager manages the project.
The functional manager is responsible if something goes wrong.
The more the project manager communicates with the employees, the better the results.
The project manager can make a real difference without being under control.
Decision making is concentrated in the hands of the head of the functional unit.

Disadvantages:

The project manager can face apathy from the employees.
The project manager does not have full authority.
Without being controlled, employees may exhibit less performance across the entire department.
The project manager has weak power that prevents him from supervising employees.
The project manager has no control over workload management and task prioritization.
The project manager cannot give a report on the work.

There is also a project matrix, when the project manager is primarily responsible for the work, while the head of the functional unit can provide methodological advice and allocate resources.

When analyzing and designing organizations, one should consider the relationship of their elements, the structure, as well as the mechanism of interaction of these elements within the framework of certain goals and a given structure of the organization. The organizational structure and organizational mechanism in all the variety of their manifestations form the organizational forms of management.

The organizational structure of enterprise management reflects the composition and subordination of linear and functional management links, in OJSC TKZ Krasny Kotelshchik the management structure has a linear-functional form.

With this type of organizational structure of the enterprise, the line manager, who reports directly to the director, in the development of specific issues and the preparation of appropriate decisions, programs and plans is helped by a special management apparatus, consisting of functional units (departments, groups). Such units carry out their decisions either through the top manager, or directly communicate them to specialized services or individual performers at a lower level. Functional units do not have the right to independently issue orders to production units.

The management of the current activities of the Company is carried out by the General Director of the Company (the sole executive body), who is accountable to the Board of Directors and the general meeting of shareholders of the Company.

If the General Director of the Company is unable to fulfill his duties, the Board of Directors has the right to decide on the formation of a temporary sole executive body of the Company and on holding an extraordinary general meeting of shareholders to resolve the issue of early termination of the powers of the General Director and on the formation of a new sole executive body of the Company.

The temporary executive body of the Company manages the current activities of the Company within the competence of the executive body of the Company.

The General Director of the Company is elected by the general meeting of shareholders for a period of 3 years.

The General Director of the Company has the following powers:

1) ensures the implementation of decisions of the General Meeting of Shareholders and the Board of Directors of the Company;

2) concludes contracts and concludes other transactions in the manner prescribed by the Federal Law "On Joint Stock Companies" and this Charter;

3) is a representative of the employer when concluding a collective agreement in the manner prescribed by the legislation of the Russian Federation;

4) submits for consideration by the Board of Directors the issue of expediency and necessity of revaluation of the Company's fixed assets, in cases stipulated by the Current legislation;

5) approves the rules, instructions and other internal documents of the Company, with the exception of documents approved by the general meeting of shareholders and the Board of Directors of the Company;

6) determines the organizational structure of the Company, approves the staffing table of the Company, as well as its branches and representative offices;

7) hires and dismisses employees, including appointing and dismissing heads of branches and representative offices of the Company;

8) apply incentive measures to employees and impose penalties on them in the manner and under the conditions stipulated by the current labor legislation, as well as by the internal documents of the Company;

9) opens settlement, currency and other accounts of the Company,

10) issues powers of attorney on behalf of the Company;

11) ensures the organization and maintenance of accounting and reporting of the Company;

12) submit the annual report of the Company to the Board of Directors of the Company not later than 35 (thirty five) days before the date of the annual general meeting of shareholders of the Company;

13) ensures the organization and planning of the work of divisions, branches and representative offices of the Company, exercises control over their activities;

14) takes part in the preparation and holding of general meetings of shareholders;

15) ensures the introduction of taxes and other obligatory payments established by the legislation of the Russian Federation to the budgets;

16) ensures the use of profits in accordance with the decisions of the general meetings of shareholders;

17) creates safe working conditions for the Company's employees;

18) ensures the protection of state and commercial secrets, as well as confidential information and official information, the disclosure of which may harm the Company or the Russian Federation. The General Director bears personal responsibility for organizing work and creating conditions for the protection of state secrets in the Company, for non-compliance with the restrictions established by law on familiarization with information constituting a state secret;

19) approves investment programs and financial plans of the Company;

20) determines the types of incentive and compensation payments (additional payments, allowances, bonuses, etc.), the procedure and conditions for their application, and also establishes the forms, system and amount of remuneration of the Company's employees;

21) independently establishes additional vacations, shorter working hours and other benefits for the employees of the Company;

22) resolve other issues of the current activities of the Company.

The General Director determines the position of the Company (representatives of the Company) on the issues of the agenda of the general meeting of shareholders (participants) and meetings of the Board of Directors of subsidiaries and dependent companies, except for cases when, in accordance with the Charter of the Company, such powers are attributed to the competence of the Board of Directors of the Company.

Under the existing management structure, the following directors are directly subordinate to the Director General:

On legal issues;

Information Technology;

By quality;

Strategic Development;

Technical;

By production;

Personnel and Social Affairs;

Finance and Economics;

By mode.

At JSC TKZ « Red Koteller » created a single vertical line of leadership and a direct path of active influence on subordinates. The advantage of this control structure is simplicity, reliability and cost effectiveness. The leader in this case must cover all aspects of the enterprise.

Functional divisions carry out all the technical preparation of production, prepare options for resolving issues related to the management of production processes, release line managers from planning financial calculations, material and technical support of production and other issues.

Like any organizational structure, the linear-functional management structure has its advantages and disadvantages.

The advantages of the organizational structure include:

a) clear division of labor (qualified specialists in each area);

b) high hierarchy of management;

c) availability of standards and rules of activity;

d) implementation of employment in accordance with qualification requirements.

The main disadvantages are:

1) development of "narrow" specialists - techies rather than managers (managers). For OJSC TKZ Krasny Kotelshchik, this led to the fact that almost all managerial positions were occupied by highly qualified and experienced technical specialists, but not all of them had mastered a new specialty well - a manager (professional manager);

2) responsibility for the financial results of the enterprise as a whole is borne exclusively by the head of the enterprise, and the criterion for assessing the activities of the heads of most structural divisions is the physical volume of manufactured products, for non-production - the solution of engineering and technical problems, etc. At the same time, they seek to distance themselves from responsibility for the financial and economic results of the unit's activities, and, in addition, the traditional system of internal accounting simply does not allow these results to be objectively evaluated;

3) the structure "resists" the expansion of diversification of activities;

4) the heads of specialized departments are focused on routine day-to-day work.

The management departments include:

Financial department;

Accounting;

Labor Organization Department;

Sales department;

Human Resources Department.

There are also departments:

Ch. mechanics and power engineering;

Department for organizational and legal issues;

Tax department;

Consolidated department;

Price department;

Chief welder department;

Chief Metrologist Department;

Department of contracts and order planning;

Process automation department, etc.

Table 1.11.

The number of employees of OJSC TKZ Krasny Kotelshchik

Table 1.12.

Cost plan for staff development in 2008

Table 1.13.

Additional indicators of economic efficiency of JSC TKZ Krasny Kotelshchik for 2009-2010 (thousand rubles)

During the study period, the actual value of the volume of production in physical terms for the main types of activity exceeded the planned value by 2.55 times. The actual average monthly salary exceeded the planned by 57%, which confirms the general increase in the indicators of economic efficiency of JSC PiNII VT Lenaeroproekt in 2007 and, together with an increase in the actual costs of social security and health care by 2.4 times, characterizes the organization's personnel policy as socially oriented.

1.2.10 Assessment of the efficiency of functioning of structural divisions of OJSC TKZ "Krasny Kotelshchik" and their impact on the financial result of activities

To assess the performance of a particular unit, you can use the analysis of multivariate multiplicative, additive and mixed models, which are based on the fact that the more efficiently the OSU functions, the more efficiently the entire enterprise will work. The most common method for analyzing the effectiveness of the functioning of the SPD OSU is the analysis of the return on costs for the production and sale of products and services, which include the costs of the functioning of the management apparatus, excluding capital investments.

As an indicator of the effect of the funds invested in the production and sale of products and services, we will use the company's revenue, since it is able to reflect the result of the company's activities for the period under study. If we use instead of it, for example, profit before tax, then it can be both positive and negative, and in the second case, it turns out that all the costs incurred had a negative effect, while the result could be generally the maximum allowable in the current environment. As an indicator of cost effectiveness, we will use the coefficient of cost effectiveness or revenue per ruble of invested capital:

where Kecg is the overall cost effectiveness ratio;

Fpc - costs of production and sale of products and services.

Using the resulting indicator, it is possible to compose various models to highlight individual indicators that allow us to study the role of a particular type of cost in the activities of an enterprise, which, in turn, are able to reflect, among other things, the efficiency of the functioning of the object of attribution of this type of cost.

The main directions for improving the organizational structure of management in organizations should be established taking into account the emerging trends in the development of modern organizations, in gaining economic independence in the transition to market relations.

When forming the organizational structure of management at an enterprise, one should be guided by the following basic principles: completeness of coverage of all functions of the management apparatus in organizations; lack of duplication of tasks at all levels of management; observance of rational norms of controllability; minimization of management costs; the allocation of independent divisions in organizations, taking into account the rational combination of administrative and economic methods and forms of management.

Evaluation of the effectiveness of a particular decision on the structure of the controlled system should be made taking into account the established criterion of economic efficiency of improving the management structure in organizations. Optimization of the organizational structure of management at the enterprise is aimed at obtaining additional profits associated with the reduction of unproductive costs, improving the methods of interaction between structural divisions and obtaining additional profits.

In a number of cases, optimization of the organizational structure of management can also cause an increase in operating costs due to the redistribution of functions, and an increase in the workload of personnel in organizations is associated, as a rule, with an increase in incentive factors.

In practice, achieving ideal efficiency is almost impossible. It can be achieved at the stage of introducing new equipment and technologies. And in this case, the implementation should be accompanied by some decrease in efficiency, with its subsequent adaptation and stabilization.

The change in the organizational structure of management at the enterprise is associated with a partial change in individual structural divisions. Another area of increasing the efficiency of the organizational structure is the optimization of information technology, the introduction of automation into the planning and management system. In all cases, the adoption of one or another decision to optimize the organizational structure requires sufficient justification. The variety of approaches to the development of indicators of the effectiveness of management systems testifies to the lack of a unified point of view on the problem under consideration about the insufficient development of its methodological foundations.

To assess the economic efficiency of measures to improve the organizational structure of management in organizations, one should use the traditional method of calculating efficiency, which is widely used in the economic literature. This is the ratio of the annual economic effect to the cost of improving management. Analytically, this ratio can be determined by the formula:

Kef = Zee / Zs.u.,

where Kef is the coefficient of efficiency of management improvement;

Zee - the annual economic effect obtained as a result of the activities;

ЗСУ - costs for measures to improve management.

Zsu = E-Esu. ∙ Нк,

where E is the annual savings from measures to improve management;

Нк - industry standard efficiency ratio

The methodological basis for assessing the economic efficiency of improving the organizational structure at various levels of management in organizations can be a comparison of the resulting economic effect with the costs of improving the management structure. In this case, one should take into account not only the savings from improving the organizational structure of management, but also from increasing the efficiency of the functioning of the entire organization. It is also impossible not to take into account the socio-economic effect of improving the service of shareholders, reducing the time spent by buyers for purchasing goods, increasing the volume and expanding the range of trade services, improving the quality of customer service, etc.

The amount of savings obtained in the field of management (EY) can be determined by the formula:

Eu = Zbaz - Zotch,

where Zbaz and Zotch are the annual amount of administrative expenses, respectively, before and after the implementation of measures to improve the management structure.

Consider also the following indicators of the effectiveness of the organizational structure of management.

The sum of the balance sheet and net profit attributable to one employee of the management apparatus:

KBp = PB / Chau,

Kchp = Chp / Chau,

where PB - balance sheet profit;

NP - net profit,

Chow - the number of the administrative staff.

Saturation coefficients, determined by the ratio of the number of employees in the management apparatus.

For 1 thousand rubles. cost of products, services:

Kfo = Chow / St

where St is the cost of products, services.

For 1 thousand rubles. the cost of fixed assets:

Kfo = Chow / Phosg

The proportion of employees of the management apparatus in the total number of industrial and production personnel:

Kch = Chow / Chppp

where Chpp is the number of industrial and production personnel

The share of management costs in the cost of production:

Kz = Sau / Ss

where Sau is the sum of management costs,

Сс - costs of production and sales of products.

The share of wages of employees of the administrative apparatus in the cost of production:

K1zp = Fzpau / Ss

where Fzpau is the wage fund for employees of the management apparatus.

The share of wages of employees of the administrative apparatus in the total amount of wages of industrial and production personnel:

K2zp = Fzpau / Fzp

The degree of equipment management of technical means (the ratio of the cost of computing equipment, office equipment and communication equipment) in the total amount of management costs:

Kts = (Svt + Sot + Sss) / Soup

where Svt is the cost of computing equipment;

Sot - the cost of office equipment;

ССС - the cost of communication means.

Integral indicator of organizational structure:

Kint = 1- (S`upKch) / (Fv x Fo)

where C`upKch - management costs attributable to one management employee;

Фв - capital-labor ratio;

Fo - return on assets.

Management efficiency indicator (the ratio of management efficiency to production efficiency):

Eu = Es / Ep = (SupK) / (OuchpChppp)

where K is the total value of fixed and circulating assets;

Ouchp is the volume of conditionally net production.

The production process, based on the content of the stages of the circulation of assets, consists of three phases: preparation of production conditions, production of products, and their sale. Each phase is organizationally formalized, has a goal, the degree of achievement of which determines the efficiency of its functioning and the level of management.

The management process is associated with the stages of production, distribution and use of products. The effectiveness of managerial work should be assessed differentiated, based on the content of the functions of specific managers. The most generalized indicator of the effectiveness of the work of managers is the indicator of the implementation of the plan, taking into account its tension, that is, the plan reflecting the capabilities of the economy in accordance with the available production potential.

1.2.12 The system of building and functioning of the financial and economic service of OJSC TKZ "Krasny Kotelshchik", as a way to improve the efficiency of production and economic indicators of the enterprise

In modern conditions, decisions made by financial managers and analysts are becoming more and more significant in their consequences for the activities of enterprises. Pricing and dividend policy, capital management are of fundamental importance for the results of its activities. The transition of the Russian economy to market relations has raised a large number of questions and presented new requirements for the management of financial enterprises. The study of the laws of the market and the organization of financial relations took place "along the way," and the automatic transfer of Western concepts to domestic soil led to the rejection of quite sound ideas by Russian practitioners. The above reasons partly influenced the economic condition of Russian enterprises. In this regard, it seems necessary to solve the problems of the organization and functioning of the financial and economic service of the enterprise.

A peculiar subject of labor of the financial and economic service is money and cash flows that arise within the enterprise itself and outside it, connecting it with other enterprises, the credit and banking system, and economic entities that are in the association. To manage the finances of enterprises, a financial mechanism is used - a system of financial resource management in order to effectively influence the final results of production. The financial mechanism is designed to ensure the implementation of the functions of finance related to:

The first function implies the optimal provision of the enterprise with funds. Optimizing cash flows is one of the main tasks of the finance department.
The distribution function is related to the recovery of production costs and the generation of income. This income, in turn, is distributed between the enterprise and the external organizations with which it is bound, as well as between the enterprise and the state. The control function involves the use of various kinds of indicators and the establishment of economic incentives or sanctions.
The main goal of the financial service is the most complete implementation of the functions of finance by strengthening the financial position of the enterprise by increasing its profitability, profits, increasing labor productivity, reducing costs, improving product quality and introducing new advanced technologies and scientific achievements.

The most important tasks assigned to the financial and economic service, in our opinion, include:

The organizational structure of the financial service reflects the composition of the numerous functional divisions of the enterprise and determines the coordination of their joint activities towards achieving the goals set for the enterprise. It is this coordination that acts as the basis of the organizational structure, which is usually defined as a set of stable ties in the organization. Relationships are viewed here as an expression of relationships, and not as any specific action. Through structural links, coordination relations between the divisions of the enterprise are realized, the interaction of functional services is carried out, in which two important components are distinguished: the rights of the structural unit and its information support. Unfortunately, in the economic literature, including the literature on financial management, not enough attention is paid to the composition, interaction of individual functional units of the financial and economic service of the enterprise.
Financial and economic management is part of the process of general enterprise management, therefore, management in this area can be built according to management schemes traditionally attributed to the enterprise as a whole. These can be linear-functional management schemes, which have proven themselves well in conditions of stability, or flexible and adaptive schemes oriented to changing market conditions, or matrix, product management schemes. The main condition for choosing a management scheme is that it must meet the conditions of production and the type of organization.

Rice. 1.4 Organizational structure of the financial and economic service of JSC TKZ "Krasny Kotelshchik"

There are many similarities in the organizational structures of the financial and economic services of industrial enterprises. The highest management level is the general director. The second level is the deputy general director. At the same time, the chief accountant and his department, according to the organizational structure diagrams, report directly to the director. The same functions are characteristic of the deputy director for economics and finance of the plant. It is in his subordination that the department of foreign economic relations is located, whose work is primarily aimed at providing production with orders. The subordination of the chief accountant and his department directly to the general director is explained by the correspondence of the organizational structure to the essence of the planned economy, as well as the chief accountant's right to dispose of funds in the current account based on the requirement for a second signature on payment documents. The personal responsibility of the chief accountant for the use of funds is also preserved. To date, the subordination of the chief accountant directly to the general director is enshrined in the statutory and official documents of the enterprises.
One of the elements of the plant's organizational structure deserves special attention - the subordination of the legal department to the deputy director for economics. The work of this service is largely associated with the preparation of contracts with external organizations, with the assessment of the legality of decisions taken by economic services, with the fulfillment of the company's obligations to the state and contractors. Therefore, this position of the legal service in the organizational structure, in our opinion, is natural. Also, in our opinion, the direct subordination of the Department of Foreign Economic Relations (OVEC) to the Deputy Director for Economics of the Kurgan Plant or the Deputy Director for Prospective Development of the Voronezh Plant is completely justified. The main activity of OVEC is aimed at providing production with orders, which is closely related to the economic analysis of a potential order. It is inexpedient and expensive to have a group of economists both in the planning department and in the OVEC. The consolidation of these services under the leadership of the deputy director is quite justified. Changes in the organizational structure of the Voronezh plant over the past few years are evidence confirming the feasibility of the OVEC position and the economic planning service.
After the establishment of a foreign economic relations service at the plant, the price bureau, which was responsible for calculating products and was subordinate to the chief economist, was transferred to the structure of the external relations department. Later, he was again returned to the direct subordination of the chief economist. Today, the organizational structure looks more complete: both economists and marketing specialists are united under a single leadership. The Bureau of Prices remains under the jurisdiction of the chief economist, works in the structure of the financial and economic service and is ultimately subordinate to the deputy director for economic affairs.
As part of the economic services of the factories, there is a department of labor and wages (OTiZ), which is traditional for the structure of the financial and economic service.
The peculiarity of the structure of the economic service of the plant is the allocation of an independent financial department in its structure. His position and subordination directly to the Deputy Director for Economics and Finance meet modern requirements. The Voronezh plant does not have an independent financial department. Its functions are performed by a financial group within the accounting department. There is no doubt that the role of the financial service has increased and is strengthening with the development of market relations in Russia. Currently, financial departments are needed, whose responsibilities are charged with the tasks of forming a rational capital structure, assessing the company's supply of circulating assets, managing cash flows, conducting financial analysis, finding sources of financing, budgeting, etc. In this regard, the experience of the plant in dividing the functions of accounting and the finance department appears to be up to date. At the plant, the financial group is part of the accounting department. In this regard, the main functional responsibilities of the accounting department include: financial management, accounting of materials and other property, accrual of depreciation, financial reporting and taxes. At the same time, there is no analytical service in the accounting department that would assess the current financial and economic condition of the enterprise, sources of financing, investment flows. There is no such service in the structure of the planning and economic department. The calculation of the cost of new orders, comparison of planned and actual indicators are carried out by the economic service, financial activities are controlled by the accounting department, which states the progress of the movement of financial resources, manages them and sums up the results. Thus, forecasting of the financial and economic condition of the enterprise, operational analysis of its production activities are absent. The assessment of the economic condition is carried out on the basis of actual data, when it is no longer possible to influence them. To improve the organization of work and coordination of the activities of the financial and economic service, each of the analyzed enterprises can and should optimize the organizational structure of this service. It is no coincidence that in recent years the number of employees in the accounting department has grown significantly at the plant. The increase in the number of functional responsibilities within one department negatively affects the results and efficiency of its work. To change the situation, it is required to streamline and clearly delineate the functional tasks of the financial and economic service and reflect this in its organizational structure. Today, it is important, in our opinion, to provide in the structure of the financial and economic service the positions of specialists in financial planners, conducting current operational analysis, assessing the attractiveness of investment projects, drawing up a company's budget, assessing various sources of funding, i.e. positions of financiers or financial managers.

Organizational structure is one of the main elements of organization management. It is characterized by the distribution of goals and objectives of management between departments and employees of the organization. The management structure is an organizational form of the division of labor for the adoption and implementation of management decisions.

Thus, the organizational structure of management should be understood as a set of management links located in strict subordination and providing the relationship between the management and controlled systems.

The enterprise is headed by the head - director. The director is appointed and dismissed on the basis of an employment contract.

The director of OJSC AP "Partner" acts on behalf of the Company without a power of attorney, including representing its interests, makes transactions in the established manner on behalf of the Company, approves the structure and staff of the Company, recruits employees, concludes with them, changes and terminates employment contracts , issues orders, issues powers of attorney in the manner prescribed by law.

The director of JSC AP "Partner" is subject to certification in the manner prescribed by the administration of the city of Chelyabinsk. The Director of the Company, in exercising his rights and performing his duties, must act in the interests of the Company in good faith and reasonably.

The Deputy General Director ensures the smooth operation of the enterprise. Coordinates the activities of subordinate units. Takes measures to provide the organization with the necessary equipment and materials.

In general, the main responsibilities of the management of OJSC AP Partner are:

Comply with laws and other, regulatory and legal acts, terms of employment contracts.

Provide employees with work stipulated by an employment contract.

Ensure occupational safety and conditions that meet the requirements of occupational health and safety.

Provide employees with equipment, tools, technical documentation and other means necessary for the performance of their duties.

Pay in full the wages due to employees.

To provide for the household needs of employees related to the performance of their labor duties.

Ensure the urgent observance of labor discipline, apply measures of influence to violations of labor discipline.

To assist employees in raising their qualifications, improving their professional skills.

The organizational structure of management of JSC AP "Partner" is linear and functional, it is presented in Appendix A. The functions and rights of command and decision-making are assigned to the linear links of management, and the functional divisions (for example, the planning and economic department) - methodological guidance in the preparation and implementation decisions on planning, organization, accounting, control and analysis for all functions of production and economic activities.

INTRODUCTION

1. THEORETICAL BASIS OF CONTROL OF A MODERN ENTERPRISE

1.1 Concepts characterizing the structure of the organization

1.2 Composition and structure of the organization's management system

1.3 Assessing the effectiveness of organizational structures

2. ANALYSIS AND EVALUATION OF THE EFFICIENCY OF MANAGEMENT OF THE ENTERPRISE OF OJSC "POLEVSKAYA COMMUNAL COMPANY"

2.1 General characteristics of OJSC "Polevskaya communal company"

2.2 Description of the organizational structure of the company

3 Analysis of economic performance indicators

enterprises

2.4 Evaluation of the effectiveness of the organizational structure of management

CONCLUSION

LIST OF USED SOURCES

ANNEXES

INTRODUCTION

The increase in the efficiency of the enterprise is largely determined by the organization of the management system, which depends on the clear structure of the enterprise and the activities of all its elements in the direction of the chosen goal.

The need to improve the management system at the present stage is determined by many factors. This is the optimization of the number of the administrative apparatus, its functions; introduction of automated control systems and development of decision-making systems.

Organizations create a structure in order to ensure the coordination and control of the activities of their departments and employees. The structures of organizations differ from each other in complexity (i.e. the degree of division of activities into different functions), formalization (i.e. the degree of use of pre-established rules and procedures), the ratio of centralization and decentralization (i.e. the levels at which management solutions).

The structure of the organization reflects its structural diagram. The unification of an organization into a single whole is associated with the use of information systems and communication mechanisms that complement its structural diagram. The diagram of any organization shows the composition of departments, sectors and other linear and functional units. It is the behavior of personnel that determines the effectiveness of the functioning of the organizational structure to a greater extent than the formal distribution of functions between departments. the organizational structure of any commercial firm should be considered with different criteria.

The peculiarities of the national culture of management leave no hope that everything will be formed by itself. Practice shows that the most profitable economically calculated projects and business plans can be successfully failed. There is only one reason - mediocre organization and management.

At the same time, experience shows that even in unfavorable economic conditions, but with a reasonable organization of business, a lot can be achieved.

The organizational structure, even if it is ideally debugged at some point in time, already at the next moment requires correction and adjustment, otherwise changes in the external or internal conditions of functioning lead the organization to imbalances. If such a correction is not carried out in a timely manner, imbalances accumulate and negative manifestations intensify.

The effectiveness of the organizational structure is supported by constant regulation, adaptation of its configuration and proportions to a variety of changes in external and internal (structure-forming) factors, which include:

Prices and demand for goods and services, raw materials, supplies, labor costs, taxes;

2. Bank interest rates;

Administrative legislation;

Manufacturing technology, including equipment;

Number, qualifications, education, ability of workers;

Production areas, all kinds of standards and much, much more.

In modern conditions, the complexity of the competitive struggle is greatly increasing, which is beginning to take on more and more severe forms. It is difficult to develop and implement the strategic plans of organizations, which, in turn, require an increase in its flexibility, the ability to respond quickly to constantly changing conditions of activity, which is primarily due to the construction and functioning of the organizational structure of the enterprise.

Thus, the problem of the correct and competent construction of the organizational structure is of particular relevance.

The object of research in this work is Polevskaya Kommunalnaya Kompaniya OJSC.

The subject of the research is the organizational structure of the enterprise.

The purpose of the work is to study the organizational structure of the enterprise and assess its effectiveness.

Based on the purpose of the study, the following tasks are set in the work:

1. Theoretical foundations of modern enterprise management;

2. Study of the existing organizational structure of the enterprise OJSC "Polevskaya communal company";

The theoretical basis for writing the work was the scientific works of Russian and foreign scientists, economists, legislative and regulatory acts of the Russian Federation on the problem under study.

The documents of accounting and financial statements of OJSC Polevskaya Communal Company for 2012 and 2013 were used as an information and analytical base.

1. THEORETICAL BASIS OF CONTROL OF A MODERN ENTERPRISE

1 Concepts characterizing the structure of the organization

Structure is the organizational characteristic of a system; a set of stable, system-forming connections and relationships that ensure stability and balance of the system, interaction, subordination and proportionality between its constituent elements.

The organizational structure of management is the composition, relationship and subordination of independent management units and individual positions that perform management functions. The organizational structure of management is determined by its constituent links and levels of management. This structure should ensure the stability of the connections between the control elements and the reliability of the functioning of the system as a whole.

The control link is a separate subdivision with strictly defined functions. The link of management can be a separate unit that performs part of the management function, the entire management function, or a set of management functions. Leaders are also referred to the level of management. Several control links can be located at the same level. From Western management to our professional vocabulary came the concept of "departmentalization", or "departmentalization", meaning the process of organizational separation, the performance of individual work, the allocation of special divisions, the process of dividing the company into separate blocks (divisions, departments, sectors) with clearly defined tasks and responsibilities ...

Relationships between management links are maintained through connections, relationships, communications. In terms of content and functional purpose, the connections and relationships that make up the structure of the organization are divided into three groups:

Links of direct interaction, ensuring the formation of new system properties in the system, which are absent in its individual constituent elements;

Subordination relations, establishing a hierarchical relationship in the organization and determining the "number of storeys" of the structure of the organization;

Relationships that establish the proportionality of the structure of the organization and ensure the mutual correspondence of the quantitative and qualitative parameters of the individual components of the system.

By orientation, links are divided into horizontal and vertical.

Horizontal ties - ties of cooperation and coordination of equal links of management. They are in the nature of agreement. Their main purpose is to facilitate the most effective interaction between departments located at the same level in solving problems arising between them.

Vertical links - links of leadership and subordination, subordinate and hierarchical links. The need for them arises when there are several levels of management. These links serve as channels for the transmission of administrative and reporting information. Vertical links can be linear or functional.

Linear links are subordination links across the entire range of issues. This is a relationship that presupposes that the leader exercises his powers of authority and exercises direct and sole leadership of his subordinates in all management functions.

Functional links are subordination links within the implementation of a specific management function. Depending on the management principles adopted in the organization and the type of organizational structure, they can be advisory, advisory or informational in nature.

Invariant links are links that can remain practically unchanged under any conditions, which is due to the essential characteristics of the system, its target orientation and functional purpose, the specifics of the implementation of links in this particular organization.

Variable links are links that change their characteristics when the situation changes. The variability of links can manifest itself in a change in their content richness, as well as in the transition of links from one classification group to another.

Intrasystem intercomponent connections constitute the structure of the organization, but do not determine its structure. The basis of the structure is a connection - a communication center with the entire set of incoming and outgoing channels.

Based on the basic types of connections in an organization (Figure 1.1), many structures can be built, including:

Technological structures - a set of links of the technological process of manufacturing products;

Organizational and managerial structures - a set of connections that ensure orderliness, coordination and regulation of the organization's activities to achieve its goals;

economic structures - a set of relations of economic interaction of individual members of the organization;

socio-psychological structures - a set of connections that establish the social status of members of the organization, psychological relations between people.

The rational structure does not arise spontaneously, but proceeding from the principles of structuring, which include:

Goal setting;

Priority of functions over the composition of links;

priority of the object over the subject;

the primacy of the mission, goals, complex of functions;

situation in the external environment;

adaptability;

complete coordination;

minimum complexity.

Rice. 1.1 - Basic types of connections in the organization

The structure is formed only by stable connections and relationships. The components of the structure of the connection should be clear, sufficiently expressed and strong, and the relationship should be clear, definite and unambiguous. It should be noted that there are structures with weakened bonds. Such structures are formed during the transition of the system from one state to another.

1.2 Composition and structure of the organization's management system

"Management system of the organization" - one of the key concepts of the theory of organization, closely related to the goals, functions, management process, the work of managers and the distribution of powers among them in order to fulfill certain goals. Within the framework of this system, the entire management process takes place (the movement of information flows and the adoption of management decisions), in which managers of all levels, categories and professional specializations participate. The organization's management system is built to ensure that all processes occurring in it are carried out in a timely manner and efficiently.

The structure can be compared to the frame of a building of a management system, built so that all processes occurring in it are carried out in a timely and efficient manner. Hence the attention that the leaders of organizations pay to the principles and methods of building management structures, the choice of their types and types, the study of trends in change and assessments of compliance with the objectives of organizations.

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 in accordance with the relevant functions aimed at solving the assigned tasks and achieving the intended goals. From these positions, the management structure is presented in the form of a system of optimal distribution of functional duties, rights and responsibilities, the order and forms of interaction between the management bodies that are part of it and the people working in them.

The most common OSU is the linear-functional organization, which is still widely used by companies around the world.

It is based only on the relationship of "leadership-subordination" and reflects the most general stage of the division of managerial labor - the issuance of orders, instructions, instructions and their execution. In their pure form, linear structures nowadays exist only in small-scale organizations performing elementary production functions or services with very simple technology. In modern enterprises, even in primary cells, based, it would seem, on strictly linear relationships (brigade, production site), the division and cooperation of labor in management no longer fit into the framework of direct command and subordination.

At the same time, the linear form of the manager-subordinate relationship as a way of realizing the organizational principle of one-man command is an indispensable element of almost all formal structures. The scope and content of the powers of line bodies to manage resources mainly determine such an important characteristic of the management system as the level of its centralization. The latter, in turn, taking into account the scale of managerial activity, determines the hierarchical decomposition of the control object. In a large production association (for industries with complex technology), the number of hierarchical levels of direct subordination can reach ten: the general director of the association - the executive director of the association - the director of the plant - the deputy director of the plant for production - the head of the production department (building) - the head of the shop - the shift manager - site chief - senior foreman - foreman (foreman) - worker. Naturally, with such a multilevel hierarchical decomposition of the system at each of the levels, a variety of forms of division and cooperation of managerial labor can be applied, which leads to the emergence of all kinds of "mixed" organizational forms. In the most universal form, the principle of functional specialization, without conflicting with the principle of one-man management, is implemented in linear-functional structures. Their most essential characteristic is that the general management of resources and goal-setting are the responsibility of line managers, and the management of the processes to achieve the set goals within the allocated resources and some other restrictions is entrusted to the heads of functional services and departments.

Depending on the nature of the links between different departments, the following forms of organizational management structures are distinguished.

The linear organizational structure is based on the principle of uniform distribution of orders, according to which only the higher authority has the right to issue orders. Compliance with this principle should ensure the unity of management. Such an organizational structure is formed as a result of building a management apparatus from mutually subordinate bodies in the form of a hierarchical ladder, i.e. each subordinate has one leader, and the leader has several subordinates (Appendix 1). Two managers cannot directly communicate with each other, they must do this through the nearest higher authority. This structure is often referred to as a single line structure.

The linear management structure is used by small and medium-sized firms that carry out simple production, in the absence of broad cooperation ties between enterprises.

The functional organizational structure is based on the creation of divisions to perform specific functions at all levels of management. These functions include research, production, sales, marketing, etc. Here, with the help of directive guidance, hierarchically lower levels of management can be connected with various higher levels of management. The transmission of instructions, instructions and messages is carried out depending on the type of task (Appendix 2).

For example, a worker in a workshop receives assignments not from one person (foreman), but from several staff units, i.e. the principle of multiple subordination applies. Therefore, such an organizational structure is called multi-line.

The functional structure of production management is aimed at performing constantly repetitive routine tasks that do not require prompt decision-making. Functional services usually include highly qualified specialists who perform specific types of activities, depending on the tasks assigned to them.

Functional-linear structure (headquarters) is a combination of a linear structure with a system for allocating certain functions. Under line managers, special units (headquarters) are created that help the line manager in performing individual management functions.

These headquarters can:

To be limited to central levels of management (headquarters of management);

Be in several levels of management;

Form a headquarters hierarchy at all levels of management.

Headquarters at several levels of the hierarchy should provide advice and participate in the preparation of decisions, but they do not have the right to make decisions and manage lower divisions or executors (Appendix 3). The larger the company and the more complex its management structure, the more acute is the issue of coordinating the activities of functional services or creating large specialized divisions with highly qualified specialists.

The key figures in the management of organizations with a divisional structure are not the heads of functional units, but the managers (managers) who head the production departments (Appendix 4). The structuring of an organization by department is usually done according to one of three criteria; by products or services provided (product specialization), by customer orientation (consumer specialization), by territories served (regional specialization).

Organizing divisions by product is one of the earliest forms of divisional structure, and today most of the largest diversified consumer goods manufacturers use the product structure of the organization.

When using the divisional-product management structure, branches are created for the main products. The management of the production and marketing of a product (service) is transferred to one person who is responsible for this type of product. The support service leaders are subordinate to him.

Some businesses produce a wide range of products or services that meet the needs of several large groups of consumers or markets. Each group or market has clearly defined, or specific, needs. If two or more of these elements become particularly important to the enterprise, it can use a customer-centric organizational structure in which all of its departments are grouped around specific customer groups.

This type of organizational structure finds application in rather specific areas, for example, in the field of education, where recently, along with traditional general education programs, special departments have emerged for adult education, advanced training, etc. Commercial banks are an example of the active use of a consumer-oriented organizational structure. The main groups of consumers using their services are individual clients (individuals), pension funds, trust firms, international financial institutions. Buyer-oriented organizational structures are equally common in wholesale and retail trade forms.

Different types of divisional structure have the same goal - to provide a more efficient response of the enterprise to a particular environmental factor.

Adaptive, or organic, governance structures provide a quick response of the enterprise to changes in the external environment, promote the introduction of new production technologies. These structures are guided by the accelerated implementation of complex programs and projects, can be applied at enterprises, in associations, at the level of industries and markets. Usually, there are two types of adaptive structures: project and matrix.

The project structure is formed when the organization develops projects, which are understood as any processes of purposeful changes to the system, for example, modernization of production, development of new products or technologies, construction of facilities, etc. Project management includes defining its goals, forming a structure, planning and organizing work, coordinating the actions of performers.

One of the forms of project management is the formation of a special unit - a project team working on a temporary basis. It usually includes the necessary specialists, including those in management. The project manager is endowed with so-called project authority. These include responsibility for project planning, for the state of the schedule and the progress of work, for the use of allocated resources, including material incentives for employees. In this regard, great importance is attached to the manager's ability to form a project management concept, distribute tasks between team members, clearly define priorities and resources, and constructively approach conflict resolution. Upon completion of the project, the structure disintegrates, and employees move to a new project structure or return to their permanent position (in case of contract work, they are fired). Such a structure is very flexible, but in the presence of several targeted programs or projects, it leads to fragmentation of resources and significantly complicates the maintenance and development of the production and scientific and technical potential of the organization as a whole. At the same time, the project manager is required not only to manage all stages of the project life cycle, but also to take into account the place of the project in the network of projects of this organization.

In order to facilitate coordination tasks in organizations, headquarters management bodies are created from project managers or so-called matrix structures are used.

The matrix structure is a lattice organization built on the principle of double subordination of performers: on the one hand, to the immediate head of the functional service, which provides personnel and technical assistance to the project manager, on the other, to the project manager (target program), who is endowed with the necessary powers to implement the management process according to the planned timeline, resources and quality. With such an organization, the project manager interacts with two groups of subordinates: with permanent members of the project group and with other employees of functional departments, who are subordinate to him temporarily and on a limited range of issues. At the same time, their subordination to the direct heads of divisions, departments, services is preserved (Appendix 5). The authority of the project manager can range from complete authority over all project details to simple clerical authority. The project manager controls the work of all departments on this project, the heads of functional departments - the work of their department (and its divisions) on all projects.

The matrix structure is an attempt to take advantage of both functional and design principles of building an organization and the ability to avoid their disadvantages.

The matrix structure of management allows you to achieve a certain flexibility that is never present in functional structures, since in them all employees are assigned to specific functional departments. In matrix structures, you can flexibly reallocate personnel depending on the specific needs of each project. Matrix organization provides a great opportunity for coordination of work, which is typical for divisional structures. This is achieved by creating the position of a project manager who coordinates all communications between project participants working in various functional departments.

Among the disadvantages of matrix organization, the complexity and sometimes incomprehensibility of its structure is usually emphasized. The imposition of vertical and horizontal authority undermines the principle of one-man management, which often leads to conflicts and difficulties in decision-making. With a matrix structure, there is a stronger relationship between success and excellent employee relationships than with traditional structures. Despite all these difficulties, the matrix organization is used in many industries, especially in high-tech industries (for example, in the production of electronic equipment), as well as in some organizations in the non-industrial sphere.

1.3 Assessing the effectiveness of organizational structures

Scientifically grounded formation of organizational management structures is an urgent task of the modern stage of development of market relations. Evaluation of effectiveness is an element of the development of design and planning solutions, which allows to determine the level of progressiveness of the current structure, projects being developed or planned activities, and is carried out with the aim of choosing the most rational version of the structure or a method for its improvement.

Evaluation of the effectiveness of organizational structures is carried out in order to select the most rational version of the structure or a way to improve it. The effectiveness of the organizational structure should be assessed at the design stage, when analyzing the management structures of existing organizations for planning and implementing measures to improve management. A comprehensive set of criteria for the effectiveness of the management system is formed taking into account two areas of assessing its functioning:

1. According to the degree of compliance of the achieved results with the established goals of the production and economic organization;

2. According to the degree of conformity of the system functioning process to the objective requirements for its content, organization and results.

The criterion of efficiency when comparing various options for the organizational structure is the possibility of the most complete and sustainable achievement of the ultimate goals of the management system at relatively lower costs for its operation. The criterion for the effectiveness of measures to improve the organizational structure is the possibility of a more complete and stable achievement of established goals or reduction of management costs, the effect of the implementation of which must exceed production costs within the standard time frame.

2. ANALYSIS AND EVALUATION OF THE EFFICIENCY OF MANAGEMENT OF THE ENTERPRISE OF OJSC "POLEVSKAYA COMMUNAL COMPANY"

1 General characteristics of OJSC "Polevskaya communal company"

Open Joint Stock Company "Polevskaya Communal Company" was formed as a result of an agreement between five companies of founders in accordance with the Civil Code of the Russian Federation, Federal Law of the Russian Federation "On Joint Stock Companies"

The enterprise OJSC Polevskaya Kommunalnaya Kompaniya was registered on 25.07.2003, and has been operating since 01.09.2003. The company is a commercial organization and was created for the purpose of making a profit. It is a legal entity and owns separate property accounted for on its independent balance sheet, can, on its own behalf, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and defendant in court. The company was created without any time limit.

The supreme governing body of the Company is the General Meeting of Members. The management of the current activities of the Company is carried out by the sole executive body of the Company - the General Director, acting on the basis of the Charter. The competence of the General Director of the Company includes all issues of management of the current activities of the Company, except for issues referred to the competence of the General Meeting of Shareholders or the Board of Directors.

The company carries out the following activities:

Operations for staging, transportation and release of energy resources;

Heat transmission and distribution;

activities to ensure the operability of heating networks, boiler houses;

maintenance of the housing stock;

execution of current and major repairs of buildings and structures of trunk networks;

performance of general construction works for the laying of main and local pipelines, including interconnected auxiliary works;

services for the calculation, collection, transfer of payments for utilities;

management of real estate, operation of residential and non-residential stock, transport and energy facilities;

the production of sanitary works, the production and sale of industrial products of consumer goods and the provision of industrial services;

capital and current repairs of production and non-production facilities;

provision of organizational and economic services;

territory cleaning and garbage disposal;

Certain types of activities, the list of which is determined by federal laws, may be carried out by the Company only on the basis of a special permit (license).

OJSC Polevskaya Kommunalnaya Kompaniya serves 826166.4 sq. M. m of housing stock, the population of which is 28,966 people.

The length of the backbone networks serviced by the enterprise is:

Heating networks - 60734.9 r.m .;

Water supply networks - 70656.3 r.m .;

Sewerage networks - 73409.15 r.m.

Subdivisions of OJSC PKK carry out the production and transmission of heat energy to the population and other consumers (budgetary organizations, legal entities) of the Polevsky urban district.

Heat production is carried out at five boiler houses located in the villages; heat energy is transferred to consumers through heat networks:

1. Boiler room in Kurganovo settlement - 3600 Gcal / year, provides the need for heating and hot water supply to the housing stock, the village administration, educational and preschool institutions, commercial organizations operating in the village.

Boiler house on Sovetskaya street in Kosoy Brod settlement - 2100 Gcal / year, provides the need for heating and hot water supply of one residential building, general education and preschool institutions, MUZ TsGB FAP, Center for Culture and Creativity, Sberbank of the Russian Federation.

3. Boiler room on Uritskogo street in the village of Kosoy Brod - 1500 Gcal / year, provides the need for heating and hot water supply housing, state farm (CJSC "Robitex")

Boiler house in the settlement of Mramorskoye - 2700 Gcal / year, provides the need for heating and hot water supply to the housing stock of the village administration, general education and preschool institutions, commercial organizations (JSC "Uralsky Marble").

Boiler room of the infectious diseases hospital - 1136 Gcal / year, provides the need for steam for disinfection of linen.

One of the leading activities of the company is the supply, transportation and distribution of energy resources.

The main supplier of energy resources in the territory of the city district is OJSC Seversky Pipe Plant.

The city's heat supply is carried out by two separate heating mains with a length of 60.7 km - to the main city, including the private sector, and to the Zeleny Bor I and II microdistrict.

Water supply to the city's consumers is carried out through water supply networks with a length of 70.6 km, two separate water pipelines - to the main city, including the private sector, and to the Zeleny Bor I and II microdistrict.

Wastewater disposal is carried out by 73.4 km of sewerage networks and is transported by gravity to the treatment facilities of OJSC Seversky Pipe Plant.

Consumers of energy resources are housing stock with an area of 826166.4 square meters, social facilities: educational institutions - 25, healthcare institutions - 5, budgetary organizations - 115, and other commercial organizations operating in the city - 200.

Also, Polevskaya Kommunalnaya Kompaniya OJSC is a management company for servicing apartment buildings of the housing stock with an area of 802900 sq. M.

The service for the maintenance and repair of the housing stock carries out current repairs of structural elements of buildings, in-house engineering equipment, and landscaping of adjacent territories.

To ensure an uninterrupted supply of energy resources and the provision of housing and communal services, the company's divisions carry out repair work on energy networks, overhaul of the housing stock and improvement work.

The main activity of the housing and communal enterprise OJSC Polevskaya Kommunalnaya Kompaniya is servicing the housing stock of the city of Polevskoy, and one of the leading activities of the company is operations for the supply, transportation and release of energy resources.

Table 2.1

The volume of commercial products of OJSC Polevskaya Communal Company

The name of indicators	The value of indicators	Deviation


1 Production volume
In kind:
hot water
cold water
sewerage

In value terms (current prices):
hot water
cold water
sewerage

In value terms (fixed prices):
hot water
cold water
sewerage

Compared to 2012, the output of marketable products in 2013 was:

for hot water by 24,197.53 thousand rubles. higher (i.e. by 17.98%), and in fact the output is higher than the planned one by 710 Gcal (i.e. by 0.18%);

for cold water by 1 549.39 thousand rubles. higher (ie by 7.78%), and in fact the output is higher than planned by 128,710 cubic meters. m. (i.e. by 4.82%);

on sewage flows by 311.26 thousand rubles. lower (ie by 2.00%), but in fact the output is higher than planned by 93,020 cubic meters. m. (i.e., 2.14%);

The supply of energy resources increased due to the commissioning of new residential buildings, the connection of new consumers to the energy networks, as a result of which the proceeds from the sale of energy resources increased, for the same reason, the proceeds from the maintenance of the housing stock increased.

2 Description of the organizational structure of the company

OJSC PKK employs 610 people, the staff number is 698.5 people. The organizational structure of the company is linear and functional (Appendix 6).

For maintenance of the housing stock, operation and repair of power grids at the enterprise of OJSC PKK, there are the following structural divisions:

Logistics group. This department provides the enterprise with all the material resources necessary for production and economic activity; participates in the development of logistics plans; organizes the work of the warehouse; controls the state of warehouse stocks; maintains the necessary documentation and prepares the established reporting.

The energy sector of the enterprise includes:

Heating network section;

Section of water supply and sewerage networks;

a section for servicing rural boiler houses;

operational dispatch service;

energy accounting group;

site for the operation of engineering equipment.

This service ensures uninterrupted supply of heat energy, water, gas to consumers, conducts supervision, carries out overhaul and current repairs of heating, sewerage, water supply networks inside and outside houses, eliminates leaks and malfunctions in networks, blockages, flooding of hot and cold water supply, sewerage; receiving and registering applications from the public and organizations for the elimination of emergency situations; concludes contracts with consumers of electricity for the supply of energy resources, the provision of utilities; ensures control over the fulfillment of contractual obligations; keep records of released energy resources. Provides timely receipt of funds for supplied energy resources and provided utilities. Keeps accounting and control over the compliance of the permitted connected capacity with the actually installed at the consumers; check and repair meters. Maintains the necessary documentation.

The service of maintenance and repair of the housing stock includes:

Housing and exploitation sites No. 1,2,3,4;

Dormitories;

Elevator operation area;

Plot for the repair of the housing stock.

The main activity of this service is registration of citizens at the place of residence, deregistration of citizens, etc. Inspection of the technical condition of buildings, elevators and engineering equipment; taking measures to reduce the arrears of residents in payment for housing and communal services. Registration and execution of applications for the current and capital repairs of buildings and their maintenance; elevators, in-house heating networks, hot and cold water supply systems, sewerage systems in accordance with the "rules and regulations for the technical operation of the housing stock"

Section for the production of joinery.

5. The transport service carries out transportation according to the requests of structural divisions, third-party organizations and individuals; keeps the transport in good condition; maintains the necessary documentation.

6. Planning and economic department of OJSC "PKK" is engaged in the development of a financial plan for the enterprise; prepares calculation materials for tariffs for utilities. Calculates the cost estimate for paid services provided by the company. Analyzes the financial and economic activities of the enterprise as a whole and structural divisions, develops measures to improve the efficiency of the enterprise.

7. The production and technical department is engaged in the formation of production plans, the determination of the necessary repair work on energy networks, housing stock, and improvement of urban areas.

8. The accounting department is subordinate to the chief accountant. The structure and staff of the accounting department is approved by the General Director, taking into account the volume and characteristics of financial and economic activities. The chief accountant reports to the general director and directly supervises, coordinates and controls the activities of the accounting department. Accounting employees in their activities are guided by the orders of the company, as well as the current regulations.

The company has the following accounting departments:

Accounting;

Financial group;

Group for charging and collecting payments for utilities and rent.

To perform work on maintenance and current repair of the housing stock and management of houses (ZhEK), a staff of permanent workers of various specialties is maintained. Workers participate in commissions that conduct general inspections of buildings and structures (2 times a year - in spring and autumn). Partial inspections are carried out in accordance with the established frequency and minor defects in structures and equipment are eliminated in the process of inspections. They carry out maintenance and current repairs of structural elements, finishes, house equipment, elements of external improvement in accordance with the list of works for the current repair of residential buildings.

Roofers clean debris and dirt from roofs twice a year - in spring and autumn. Removal as necessary, ice icicles, cleaning roofs from ice and snow. Ventilation of attics, installation of weather vane on exhaust pipes. Repair, re-hanging and maintenance of downpipes, gutters, funnels, elbows, gutters, cornices, external shelters and parapet grilles. Repair of soft and selectively metal roofs.

Carpenters-joiners carry out minor repairs to wooden structures during regular technical inspections. Strengthening and partial repairs of rafters, rafter beams, formwork and gutter and eaves. Change of faulty window devices, blocks and installation of missing ones. Replacement of broken glass of window sashes in stairwells and in office premises, change of door leaves.

Plasterers-painters

Repair of plaster of facades of buildings, balconies, bay windows, smoke and ventilation risers. Sealing holes in partitions and cornices after laying pipelines, various cables. Repair of waterproofing walls and floors in basements. Lime painting of wooden surfaces of walls, fences, etc. Other minor plastering and painting works on serviced objects.

The composition and structure of JSC PKK employees for 2013 are presented in Table 2.2.

Let's calculate the number of workers, specialists and employees per one manager:

CR = RFP - Leaders / RFP, (2.1)

where PPP is industrial production personnel (people).

CR 2012 = 599-47 = 11.74 people / hands.

CR 2013 = 609-47 = 11.95 people / hands.

Table 2.2

Composition and structure of the working company

			Deviation
	Number, people	Number, people

Leaders
Specialists
Employees
Workers, including: - main - auxiliary
Total RFP

The actual number of industrial and production personnel increased and amounted to 609 people, which is 10 people more than planned.

The increase in the number was mainly due to the category of workers (10 people). A slight increase in the number did not affect the organization of labor, the number of specialists and managers did not increase.

The data on the wage fund are presented in Table 2.3.

Table 2.3

Change in the payroll.

The name of indicators	The value of indicators	Deviation


1. Wage fund of employees, incl.

Workers
2. Average annual salary of 1 employee
3. Average annual salary of 1 worker
4. Average annual salary of 1 RCC

The table shows that the wages fund increased by 21.7%, which amounted to 10192.9 thousand rubles, the average annual wages increased by 20%.

3 Analysis of the economic indicators of the enterprise

Depending on the existing rights to objects, fixed assets in OJSC PKK are subdivided into:

fixed assets belonging to the enterprise on the basis of ownership;

items of fixed assets held by the organization in operational management or economic management;

items of fixed assets received by the enterprise on lease.

OJSC Polevskaya Kommunalnaya Kompaniya leases the main part of its fixed assets. Long-term lease agreements have been concluded.

Leased fixed assets include power networks, vehicles, administrative, production and storage facilities, equipment.

The enterprise occupies a land plot of 0.45 hectares for buildings and structures of the main production for conducting economic and industrial activities and 0.05 hectares for administrative buildings.

organizational structure management

Table 2.4

Economic indicators of the enterprise

The name of indicators	The value of indicators	Deviation


1. Average annual cost of OPF, including:
Active part
Passive part
2. Return on assets
3. Average annual labor productivity
4. Cost of commodity output
hot water
cold water
sewerage

5. Costs per 1 rub. marketable products (hot water, cold water, sewage, maintenance and repair of the housing stock)
6. Unit cost
hot water
cold water
sewerage

7. Profit
hot water
cold water
sewerage

8. Profitability of marketable products
hot water
cold water
sewerage

Capital productivity (FO) - is determined by the volume of marketable products per 1 ruble of the average annual cost of OPF. Return on assets is calculated using the following formula:

FO A =, (2.3)

∆FO = FD 2013 - FD 2012, (2.4)

∆FO A = FO A 2013 - FO A 2012, (2.5)

OPF n.g. + OPF k

OPF = .g. (2.6)

Let's calculate the return on assets in 2012 and 2013:

FD 2013 = 252,020.98 = 5.17 rubles.

FD 2012 = 249,935.73 = 5.13 rubles.

∆FO = 5.17-5.13 = 0.04 rubles.

FD A 2013 = 252,020.98 = 8.94 rubles.

FD A 2012 = 249,935.73 = 8.87 rubles.

∆FO A = 8.94-8.87 = 0.07 rubles.

In 2013, from 1 ruble of the cost of OPF, the enterprise received marketable products for 4 kopecks. more than in 2012, and from 1 ruble of the active part of the OPF by 7 kopecks.

Profitability of OPF (R OPF) - determines the amount of profit received from 1 ruble. OPF. The profitability of the OPF is calculated using the following formulas:

R OPF = P / OPF, (2.7)

where P is profit (thousand rubles)

∆R = R OPF 2012 - R OPF 2013, (2.8)

Let's calculate the profitability of OPF in 2012 and 2013:

R OPF 2013 = 2,347.53+ 279.94+ 1,912.98+ 963.14 = 0.11

R OPF 2012 = 2 270.08+ 267.07+ 1 829.43+ 1 206.63 = 0.11

∆R = 0.11 - 0.11 = 0.00

From 1 rub. the cost of fixed assets, the enterprise in 2012 received 11% of the profit, which is similar to 2013.

2.4 Evaluation of the effectiveness of the organizational structure of management

Kef = Zee / Zs. y., (2.9)

where Kef is the coefficient of efficiency of improvement of management;

Zee is the annual economic effect obtained as a result of the activities;

Zs. at. - costs of measures to improve management.

Zs. at. = ES. at. ∙ Нк, (2.10)

where E is the annual savings from measures to improve management;

Нк - industry standard efficiency ratio

The methodological basis for assessing the economic efficiency of improving the organizational structure at various levels of management in organizations can be a comparison of the resulting economic effect with the costs of improving the management structure. In this case, one should take into account not only the savings from improving the organizational structure of management, but also from increasing the efficiency of the functioning of all organizations. It is also impossible not to take into account the socio-economic effect of improving the service of shareholders, reducing the time spent by buyers for purchasing goods, increasing the volume and expanding the range of trade services, improving the quality of customer service, etc.

The amount of savings obtained in the field of management (EY) can be determined by the formula:

Eu = Zbaz - Zotch, (2.11)

where Zbaz and Zotch are the annual amount of administrative costs, respectively, before and after the implementation of measures to improve the management structure.

Similarly, the savings from improving trade or improving the quality of service at various levels of enterprise activity can be calculated.

The most generalized indicator of the effectiveness of the work of managers is the indicator of the implementation of the plan, taking into account its tension, that is, the plan reflecting the capabilities of the economy in accordance with the available production potential.

When assessing management efficiency, management efficiency indicators are also used - the ratio of economic indicators (gross output, profit, gross income) to the cost of maintaining the management apparatus. The state and efficiency of management structures, as well as the efficiency of the management apparatus of the analyzed enterprise, will be evaluated according to the following indicators (Table 2.3).

Table 2.5

Organization management efficiency indicators

Index		Current management structure


1. The amount of net profit attributable to one employee of the administrative apparatus, thousand rubles.	Kchp = Pch / Chau Pch - net profit	92.91 thousand rubles	96.60 ths rub.
2. Production profitability	Kr = Pb / (Phosg + Ossg + Fzp) Phosg is the average annual cost of fixed assets; ОССг - the average annual cost of working capital; Фзп - wage fund of industrial and production personnel
3. Coefficients of saturation, determined by the ratio of the number of employees of the administrative apparatus per 1 thousand rubles. cost of products, services	Kfo = Chow / St
for 1 thousand rubles cost of fixed assets	St - the cost of products, services Kfo = Chow / Fosg
4. The proportion of employees of the management apparatus in the total number of industrial and production personnel	Kch = Chow / Chppp Chppp - the number of industrial and production personnel
5. The share of wages of employees of the administrative apparatus in the cost of production	K1zp = Fzpau / Ss Fzpau - wage fund of employees of the management apparatus
6. The share of wages of employees of the administrative apparatus in the total amount of wages of industrial and production personnel	K2zp = Fzpau / Fzp

The following conclusions can be drawn from the data in Table 2.5. The main indicators of the efficiency of the management structure tend to improve in 2013 compared to 2012. As a result of financial activities, the amount of profit attributable to one employee of the management apparatus has increased.

The enterprise currently serves the entire northern part of Polevskoy, having long established itself in the housing and utilities sector, and has no serious competitors. Therefore, big changes in the already worked out system are not required.

The first task on the way of forming an improved organizational structure is to determine those areas of the enterprise that directly and significantly affect the achievement of the strategic goals of the enterprise.

The second task in the formation of the organizational structure is to move from traditional to strategic enterprise management. These are primarily the tasks of the CEO. Therefore, it was necessary to free him from the current, operational work, focusing on strategy, finances, personnel. At the same time, it should be taken into account that the transition to strategic management changes the nature of the work of managers at all levels and each unit, as well as the nature of motivational mechanisms, now aimed at development, innovation, scientific and technological progress.

The next task of the new organizational structure is to ensure high flexibility of the management system, the ability to track rapid changes in the external environment. This requires the creation of a strategic center, as well as the formation of a flexible system of distribution of powers.

The strategic center reports directly to the CEO. Its tasks: collection and processing of information for the development and implementation of the strategy; development and implementation of innovative projects in various areas of the enterprise through the creation of temporary creative teams; planning and coordinating the work of temporary project structures. This allows you to significantly increase the flexibility and adaptability of the enterprise to rapidly changing external conditions.

An important area should be subjected to extensive restructuring - work with personnel. The whole range of these issues is concentrated in the unit of the head of the personnel department, but this is only one side. Today, the very nature of the work of the personnel management service, its goals, functions, tasks, is changing significantly. If traditionally these units performed the functions of accounting for personnel, then today substantive analytical and organizational aspects of activities prevail. The new concept of personnel training is based on the formation and development of a creative personality.

The modern organizational structure of management should correspond to a new system of distribution of powers, which should fill the divisions of the enterprise with new content (goals and objectives), invest in them new principles and methods of management, ensure the flexibility of the structure, adaptability to the changing strategy of the company. To create the strategic efficiency of the organizational structure in the regulations on divisions and job descriptions, priority should be given to analytical and promising areas of work. In the reports of the divisions, only new promising work should be reflected. Current and operational work should be monitored systematically - immediately after execution. Such control should be carried out by the direct consumer of the work, then it will be the strictest, fastest and cheapest, as it becomes the starting point for the next stage of work.

CONCLUSION

Each organization is a technically and economically very complex structure. And from the choice of the strategy of its work, from the specific way of interaction and conjugation of the links of its components, if not the success of the enterprise as a whole, then a very significant part of it depends.

Organizational management structures are just that connecting element that allows all disparate divisions to carry out their work in a coordinated manner, in a unified vein of the task assigned to the organization. It is quite logical that each enterprise engaged in a specific type of activity needs a certain organizational structure that would meet exactly the requirements that are imposed on this enterprise in its specific conditions.

The development and implementation of new governance structures has become a feature of the last decade. In the course of these experiments, a wide variety of combinations of known types and types of structures are often used, which organizations adapt to the specific conditions of their functioning. But still, the main tendency is that each subsequent structure becomes more flexible than the previous ones.

In the course of this work:

The concept of the organizational structure of the enterprise and the factors of its

Much attention was paid to the principles and methods of formation

structures, the choice of type and combinations of types of structures, and the study of the principles of their construction. The study of the varieties of types of structures made it possible to note their main advantages and disadvantages, which must be taken into account when improving the organizational structures of management.

The characteristics of the object under study (OJSC Polevskaya Communal Company) are given: manufactured products, the main technical and economic indicators of the activity and financial condition of the enterprise.

The organizational structure of the investigated object is considered,

its form is determined. Analysis of the current organizational structure of the management of OJSC Polevskaya Kommunalnaya Kompaniya showed that this structure is close to perfection. But it is centralized and the lack of flexibility does not allow solving modern problems. New economic conditions, requiring the solution of scientific and production problems, due to the new goals of functioning, led to a slowdown in the implementation of the merger programs.

Possible ways to improve organizational

structure of the enterprise. An assessment of possible ways to improve the management structure has been carried out. A clear organizational mechanism is necessary in the context of restructuring to improve management efficiency.

LIST OF USED SOURCES

1. Basovsky L.E. "Comprehensive economic analysis of economic activity": textbook. - M .: INFA, 2004.

2. Vikhansky O.S. Management: textbook / O.S. Vikhansky. - M .: Publishing house UNITI, 2005.

3. Gorinov P.E., "Practical management": -C.-Pb .: MKD Partner, 2005.

Krochkov G.S. How to make housing and communal services effective. Housing and communal services / G.S. Kryuchkov / Housing and communal services - 2009.

5. Kohno, P.A. Management: textbook / Kokhno P.A., Mikryukov V.A., Komarov M.A. - M .: finance and statistics, 2003.

Maksimenko G.B. Management: A textbook for university students. ─ M .: Publishing and trade corporation "Dashkov and K °", 2013.

S.V. Muravyov Express analysis of enterprise management structures. - M .: Higher school, 2005.

Mescon, M. Fundamentals of management: a tutorial / M. Mescon, M. Albert, F. Hedouri. - M .: Publishing house Delo, 2005.

Fundamentals of Management: Textbook / Ed. A.A. Radugin - Moscow: Center Publishing House, 2003.

10. Porshnev, A.G. Organization management: textbook / A.G. Pornshev, Z.P. Rumyantseva, N.A. Salomatin. - M .: Publishing house INFRA-M, 2001.

ANNEX 1

Linear organizational structure

APPENDIX 2

Functional structure

APPENDIX 3

Functional linear structure

APPENDIX 4

Divisional management structure

APPENDIX 5

Matrix organizational structure

Let's list the basic principles of building an organizational structure.

1. Flexibility. Characterizes the ability to quickly reorganize in accordance with changes in the environment of personnel and production. The structure should be reviewed at least once a year.
2. Centralization. Reasonable centralization of the functions of employees in the departments and services of the enterprise is necessary with the transfer of the functions of operational management to the lower level.
3. Specialization. It is ensured by the assignment of certain management functions and functional specialization of departments, services and specialists to each division.
4. Normocontrol. This is the observance of a rational number of subordinates for each manager: the top level of the enterprise - 4-8 people, the middle level (functional managers) - 8-20 people, the lower level (senior foremen, foremen-foremen) - 20-40 people.
5. Unity of rights and responsibility. Means that the rights and responsibilities of departments and employees should be in dialectical unity.
6. Delimitation of powers. Line management provides decisions on the release of products, and functional leadership - preparation and implementation of solutions.
7. Profitability. Characterizes the achievement of the minimum necessary costs for the construction and maintenance of the organizational structure of management.

Table 3.1

Levels (steps) of management


	Functional	Linear
		Director of the enterprise (general director, president)
	Deputy directors (function directors, vice presidents)	Production managers
	Chief specialists, heads of services (departments)	Shop managers
	Heads of bureaus, groups	Site managers
	Senior (leading) specialists	Senior Masters
	Specialists	Masters, foremen
	Junior specialists, civil servants	Link, workers

The initial data for building the organizational structure of management are: calculation of the number of management levels;

calculation of the number of personnel; conceptual diagram of the organization; types of organizational structures of management; existing structural divisions; classifier of management functions; standards of manageability of managers.

Table 3.2

Limited Liability Company Management Bodies

Name of organs management	Number and terms of election	forms	The main	Who appoints (elects)
General Meeting of Founders - Legislature	At least one legal or natural person	Founder	Adoption and amendment of the charter, determination of the authorized capital and the amount of deposits, approval of annual reports and balances, creation and liquidation of LLC	Chairman (president), board (council) LLC, if provided by the charter
Management Board (Council) LLC - executive body	According to the charter, at least 3 people (as a rule, LLC with more than 10 people)	meeting founders	Development strategy, organization of the management system, personnel, financial, social policy	Executive Director, heads of branches and divisions
Revision commission (auditor)	At least 1 person	meeting founders	Conclusions on annual reports and balances, revision of all areas of activity	The Chairperson commission (auditor)
Director	By decision of the meeting of founders, election or hiring	meeting founders	Operational management of an LLC in the period between meetings of founders and boards	All management personnel, including their deputies

The organizational structure of management consists of two independent management bodies that perform specific functions. The pinnacle is the central management apparatus of the organization, and the basis is the apparatus of management of structural divisions (workshops, sections, convoys, etc.). Each organ, in turn, consists of two separate levels of linear and functional management. The organizational structure is built according to the levels (steps) of management (Table 3.1).

Consider the governing bodies and diagrams of organizational structures of the most typical organizations in Russia - limited liability companies and joint stock companies.

Limited Liability Company (LLC) is an association of citizens or legal entities for joint economic activities. The authorized capital of an LLC is formed from the contributions of the founders. All founders of an LLC are responsible for their obligations within the limits of their contributions, which can be transferred from owner to owner only with the consent of other founders, i.e. by decision of the general meeting. An LLC cannot have another LLC consisting of one person as the only participant.

The characteristics of the LLC governing bodies are given in table. 3.2. If the number of founders is less than 10 people. and for work in one city, the election of a board (council) is impractical. Its functions may be performed by the chairman (president) of the LLC. With a large volume of production, it is possible to hire an executive director of the LLC and elect a board from among the founders of the LLC. A diagram of the organizational structure of the LLC management is shown in Fig. 3.8.

Rice. 3.8.

Management bodies of a joint-stock company

Table 3.3

Name of controls	Number and terms of election	Who shapes	Main functions	Who appoints (elects)
General meeting of shareholders - the highest legislative body	Meeting at least once every 15 months. JSC cannot be created by one person	Holders of ordinary shares with a casting vote	Adoption and amendment of the charter, determination of the authorized capital, election of the board of directors, approval of annual reports, creation and liquidation of JSC and its branches	Selects the board of directors, appoints the CEO (president)
Board of Directors - Legislature between Shareholder Meetings	At least 3 people for JSC and at least 5 people. for JSC. The council is elected when the number of shareholders is more than 50	General Meeting of Shareholders	Development strategy of JSC, organization of the management system, creation of committees, determination of financial policy	Approves the board of the joint-stock company, executive directors and managers of structural divisions
Management Board - executive body of JSC	According to the charter, at least 3 people.	Board of Directors meeting)	Operational management of JSC in the period between meetings of shareholders and the board of directors: personnel, finance, production, sales, quality, marketing	Heads of structural divisions
General (executive director)	According to the charter, 1 person. for up to 5 years	General meeting (board of directors)	Operational management between meetings of shareholders (board of directors)	All staff
Auditing Commission (auditor)	Determined by the charter, as a rule, an odd number of people	General Meeting of Shareholders	Internal financial audit, external audit, opinion on annual reports and balances	Elects the chairman of the audit commission, appoints a general meeting in case of a threat to the interests of the JSC

Joint Stock Company (JSC) is an association of citizens and (or) legal entities for joint economic activities. The procedure for the creation, management and liquidation of JSC is regulated by Art. 96-104 of the Civil Code of the Russian Federation in the latest edition in accordance with Federal Law No. 99-FZ dated 05.05.2014. Shareholders are liable for the obligations of JSCs within the limits of the number of shares they hold on the basis of the principle “one share - one vote”. Distinguish between public (open) and non-public (closed) types. A closed JSC is very close to an LLC, as it provides for the presence of founders-shareholders who control the entire authorized capital of the JSC within its declared size. Withdrawal from the JSC and sale of shares are permitted only with the consent of the general meeting of shareholders. A non-public JSC (CJSC) is not entitled to open subscription to its shares or offer them to an unlimited number of persons.

In public (open) JSCs, the sale of shares is in the form of an open subscription for all interested individuals and legal entities, which complicates the management of the company. For these purposes, the division of legislative, executive and control power between the board of directors, the management board and the audit commission is envisaged (Table 3.3).

The general diagram of the AO management structure is shown in Fig. 3.9. In practice, in domestic JSCs, in the absence of a clear charter and management regulations, it is not always possible to clearly separate the functions of the board of directors, CEO and management. For a small joint-stock company, it is advisable to combine the board of directors and the management board in one body in order to reduce the number of management bodies and pursue a unified financial and personnel policy.

Rice.

An example of the structure of a large PJSC developed by the author is shown in Fig. 3.10.

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