Assessing the performance of a small healthcare enterprise - course work. Self-test questions

The effectiveness of the human resource management system is primarily determined by its contribution to achieving the company's organizational goals. However, the real effectiveness of this system can only be determined by comparing the degree of implementation of business goals with the funds spent on this. The integral indicator (the effectiveness of the organization as a whole) is transformed into many others at lower levels, which also show the effectiveness of human resource management.

In this regard, in the methodology for assessing the effectiveness of a human resource management system, two types of effectiveness can be distinguished, determined by the nature of the socio-economic goals of this system: economic efficiency and social efficiency.

Let us present the most common indicators for assessing the effectiveness of the human resource management system in modern organizations.

When assessing the economic efficiency of a human resource management system, we use two groups of indicators.

1. Indicators reflecting real personnel costs:

The organization's total personnel costs for the period;

Share of personnel costs in sales volume;

Share of personnel costs in the structure of the company's total expenses;

The percentage of the wage fund from the total sales volume;

The percentage of labor costs in the cost structure of the enterprise;

Percentage of training costs from the wage fund;

Percentage of costs for financing social programs from the wage fund;

Average salary in the company by main categories of employees;

Percentage of expenses for corporate events from the payroll fund;

Organizational costs per employee.

2. Indicators assessing the impact of the activities of the organization’s employees:

Sales volume per employee;

Profit before taxes per employee;

Labor productivity (both in monetary and physical terms) – the volume of sales or net production per employee (dynamics);

The relationship between the growth of labor productivity and the growth of wages in the organization.

To assess the social efficiency of the human resource management system, you can also use two groups of indicators.

1. Indicators characterizing the quality of personnel:

Share of administrative personnel to the total number of employees;

Number of production employees per non-production or administrative employee;

Age structure of personnel;

Educational structure of personnel;

Gender structure of personnel;

Personnel structure by length of service (length of work in the company);

Personnel stability index as the ratio of dismissals of employees with more than one year of service in the organization to the number of employees hired over the previous year (in%);

Internal mobility coefficient is the ratio of the number of employees who changed positions during the period to the average number of employees of the organization for the period;

The absenteeism indicator is calculated as the ratio of working time missed by employees during a period to the overall balance of working time of the organization for this period (year).

2. Indicators characterizing the effectiveness of the HR service as one of the divisions of the organization:

HR expenses as a percentage of the company's total expenses;

Dynamics of the annual budget of the personnel service;

The ratio of the number of HR personnel to the total number of company employees;

HR expenses per company employee;

Time to fill an employee vacancy in the organization;

Total hiring costs, including per hired employee;

Percentage of newly hired employees of the total number of employees;

The level of quality of working life is the result of a survey of employees assessing the satisfaction of their needs, working conditions, moral climate in the team, wages, etc.;

The number of employees dismissed from the company at the initiative of the company;

The effectiveness of interaction between the HR department and other departments and employees (based on a survey of related departments and employees of the organization);

Evaluation of training programs;

Expenses for carrying out special programs and projects in the field of personnel management;

Timeliness and completeness of achieving the goals set in corporate programs and plans.

Rice. 1. Aspects of personnel assessment

¨ current monitoring of performance results,

¨ carrying out various certification events,

¨ analysis of the results of ongoing monitoring and certifications,

¨ communicating the results of ongoing monitoring and certification to employees.

The main purpose of assessment and analysis of work activity is to obtain objective information

· about the performance of employees,

about the efforts required of them to achieve these results,

· employee satisfaction with working conditions and remunerations received.

Assessment of work activity makes it possible to solve the following tasks:

· evaluate the employee’s professionalism, including:

· level of professional competencies (knowledge, skills, abilities);

· level of psychological preparedness (personal orientation, motives of behavior, adaptability, character traits, temperament);

· labor efficiency (productivity and quality of labor, desire for rationalization and invention);

· determine the degree of compliance of remuneration with the efforts expended by the employee, labor productivity and his expectations;

· determine the main directions of personnel development;

· create an effective mechanism for labor motivation of personnel.

The whole variety of indicators for assessing personnel performance can be divided into three groups (Fig. 2):

* labor productivity,

* professional behavior,

* personal qualities.

Rice. 2. Personnel assessment indicators

IN assessment of labor results Objective and subjective indicators can be distinguished. Objective indicators are quite easily measurable and, as a rule, are covered by the enterprise information system. Such indicators are used to evaluate the production personnel of the enterprise and those functional departments whose performance results can be quantified. For example, the chief mechanic’s department (compliance with the deadlines for scheduled preventive maintenance of equipment, response time to equipment breakdown, troubleshooting time, etc.), the logistics department (delivery times and prices)

Subjective indicators are used when assessing activities in those departments where it is quite difficult to establish numerical criteria for the effectiveness of activities (planning department, legal service, chief designer department)

Indicators professional behavior cover such aspects of activity as the desire for cooperation, independence in decision-making, readiness to accept additional responsibility, etc.

Group of indicators personal qualities is the most difficult to determine, since, firstly, from the whole variety of personality qualities it is necessary to select those that most determine the results of professional activity; secondly, personality traits cannot be directly observed and measured.

When forming a system of indicators, the following points must be taken into account:

* indicators of all three groups are equally important for evaluating performance; recognizing the indicators of any group as a priority inevitably leads to employees neglecting other types of activities;

* the system of indicators should, on the one hand, cover all essential aspects of work activity, but, on the other hand, should not be cumbersome, requiring large time and, accordingly, financial costs for assessment.

Methods used to assess the performance, professional and personal qualities of personnel can be divided into three main groups:

¨ individual assessment methods designed to assess one employee;

¨ group assessment methods designed to evaluate a team of people and determine the importance of each employee in the team;

¨ technical assessment methods, which are used together with individual and group ones, they are designed to collect and process objective information about personnel.

The evaluators in the first and second groups of methods can be managers, colleagues and subordinates of the person being assessed. If people of all the above categories participate as evaluators, then this method is called “360° certification,” which allows you to obtain a comprehensive assessment of the employee.

Individual assessment methods are essentially ranging, when evaluators are offered a given scale with point values ​​of the indicators being assessed. Such indicators may be: attitude towards work; attitude towards overtime work; attitude towards innovation; ability to make decisions; desire for responsibility; ability to cooperate. The indicators by which the assessment is made may be considered equivalent or unequal. In the latter case, each of the indicators receives a certain weight, for example, on a five-point scale. The scales used to evaluate indicators may be different, depending on the possible values ​​of the indicators. The most common are: descriptive scale, nominal scale, behavioral attitude rating scale.

Descriptive scale used when it is necessary to provide a detailed description of the qualitative values ​​of the indicator being assessed. Example fig. 3.

Evaluated indicator: Punctuality

Evaluated indicator: Predominant leadership style

Group assessment methods, make it possible to compare the effectiveness of employees within a work group and compare workers with each other. Thus, these methods represent ranking based on one or more indicators.

Technical methods of personnel assessment most often used together with individual and group. Their most common form is an experiment, which can be of two types: active and passive. A passive experiment is a simple observation of the work of employees with recording of some data (for example, taking a photograph of a working day). An active experiment involves direct intervention by the experimenter in the work process in order to create emergency situations.

The most effective is a passive experiment, since it allows you to collect a fairly large amount of information about the employee’s activities, does not require highly qualified employees conducting observations, but places high demands on specialists who carry out the organizational and methodological preparation of such experiments. Its implementation has little impact on the activities of the assessed employees of the organization. An active experiment allows you to quickly identify an employee’s weaknesses, but its implementation can negatively affect his health, the moral and psychological climate in the team and the results of the organization’s work. As a result of analyzing the data obtained, various indicators are calculated (use of working time, increasing labor productivity by eliminating time losses). Taking these indicators as a standard, it is possible to stimulate employees aimed at increasing their productivity, more rational use of the working day, reducing or preventing time loss.

All considered systems, types and methods of personnel assessment are currently used at enterprises of the Republic with varying degrees of success. They all have their advantages and disadvantages. However, the most common is periodic personnel certification, which includes several stages and is essentially a continuous process.

Assessing the qualities of a leader. Each level of management is subject to a certain set of specific requirements that must be met by the manager at that level. There is no single, generally accepted assessment method, therefore, in each specific case, its own assessment system is adopted. In this case, the assessment technology may be as follows. To conduct the assessment, a group of experts is appointed, which consists of at least 7 people and evaluates each person being certified. To increase the level of objectivity, the composition of the expert group should be as follows:

Two experts - employees with a position higher than the person being certified, including the immediate superior (group A);

Two experts are employees occupying positions of the same rank as the person being assessed (group B);

Two experts are employees subordinate to the person being assessed (group B);

One representative of a public organization (group D).

After the briefing, the assessment organizer gives the experts a questionnaire in an envelope for each person being assessed, which contains a set of managerial qualities to be assessed. The assessment is made on a five-point scale. The rating values ​​are as follows:

At the end of the experts’ work, a summary survey form is filled out, which has the following form (Table 1):

After processing the form, the assessment organizer begins to construct a quality diagram for each assessed employee (Fig. 6).

Table 1

Leader Qualities Assessment Sheet

Full Name ______________________________________

Fig.6. Dynamics of employee quality assessment

The average ratings from the summary form are transferred to the quality diagram and plotted on a vertical scale.

Performance appraisal of managers. There are two points of view regarding the assessment of managers:

1. The assessment system should be common to all managers (and the differences between them should be taken into account by varying the specific values ​​of individual qualities of a manager or specialist).

2. Each level of management needs its own evaluation criteria.

The performance results of management personnel can be assessed based on the increment in economic and social indicators of the corresponding system. Therefore, the assessment of a manager’s work is objective and easier to carry out using a system of complex indicators.

Assessing the qualities of a leader means performing the following actions:

Establishing objective criteria for these qualities;

Finding factors that specify each of these criteria;

Identification of methods that allow obtaining quantitative values ​​of each of the factors and their combination;

Optimization of the assessment procedure.

The criteria should be understood as the basic requirements for the qualities of an employee. For example, having accepted qualification as a criterion, one should evaluate its level quantitatively.

In a general assessment, the significance of individual criteria is established based on the specific conditions of its work. The higher the position held, the higher his organizational and administrative qualities are rated and the less his special skills are rated.

However, there is uncertainty in the criteria used. For example, professional competence could be:

Level of knowledge, production experience, outlook, initiative, efficiency, diligence, hard work, conscientiousness.

In most cases, the quality criteria should be considered to be:

professional competence is characterized by the level of special education, duration, and experience in the specialty; The creative activity of the employee is realized through participation in inventive and rationalization activities. Development and implementation of norms and regulations, introduction of best practices. Lecture propaganda, etc.; completeness, efficiency and quality of performance of job duties or assigned work. Often work is performed that is not related to job responsibilities; labor discipline is characterized by extensive and intensive use of free time; social activity; psychological compatibility; organizational skills. This is the division of labor, the use of working time; completion of tasks on time, quality of execution.

Factors taken into account: age of employees, their state of health, honesty, integrity, perseverance, balance, integrity, etc.

The procedure for assessing management employees consists of the following stages (Fig. 7).

Fig.7. Algorithm for assessing managerial work

1.4.5. Evaluation based on the team's performance.

The practice of evaluating managers based on the performance of the teams they lead is widespread. In this case, mainly production and economic indicators are used, related, for example, to the quality, volume, and timing of receipt of manufactured products (services). Profit is the most indicative and universal criterion for the work of any manager, especially in countries with a market economy. However, its use requires analysis and consideration of a number of other indicators, since high profit results can hide serious management deficiencies (for example, a breakdown in the system for providing necessary resources), the identification of which is undesirable too late. Moreover, the higher the position the manager being assessed occupies, the higher the value of profit as a criterion for assessing his activities. Along with profit, complex systems of indicators are also used that take into account the use of fixed and working capital, the efficiency of capital investments, savings in direct and indirect costs in production and distribution costs, etc.

Managers are also assessed based on the results of the introduction and use of new equipment and technology, and the pace of development of new products. The basis of this method of assessment is the recognition of the manager’s influence on the formation of the final performance indicators of the team. The analyzed parameters indicate how well and at what costs the manager fulfills his ultimate task - effectively achieves the goal of joint activity and obtains certain results. Despite the importance of such an assessment, it does not allow us to determine the measure of activity and effort of the manager himself, his personal contribution to achieving the results obtained, which is important in his individual assessment as a subject of labor.

Evaluation based on results is a recognized way of determining the success of any activity, which in the case of analyzing complex managerial work is a difficult task. Some indicators of the results of management activities are contained in some complex methods, but the method itself is not sufficiently developed and is not fully used in practice. However, it seems that there is no such work, the results of which could not be presented on a certain scale of their usefulness and social significance. The need and expediency of moving to assessing managers based on the results of their specific organizational activities are urgent and obvious.

1.4.6. Method for analyzing the structure of management activities.

Analysis of the structure of management activities allows us to say that the results of a manager’s work fit into the parameters of those objects to which his activity is directed. The activities of the manager lead to the transformation of managed objects, or more precisely to the change (or preservation at the required level) of certain of their characteristics necessary for the implementation of management goals and important for teamwork.

Thus, the results of a manager’s activity may include the created structure of functional roles in the team, the established order of business interaction and communication, the quality of staff training, the maintained microclimate, the susceptibility of the managed system to innovations, organizational integrity, the value-orientation unity of the team and a number of other characteristics.

This means that the manager paid attention to these issues, their solution was within the scope of his activities in the assessed period of time and became possible thanks to the successful implementation of his managerial functions and the management tools used. Otherwise, achieving the required parameters should not be associated with the activity of the assessed management subject, but with the action of other factors. Based on the analysis of the implementation of basic management tasks in relation to specific management objects and determining the measure of the manager’s personal efforts, the results of his activities can be assessed.

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STATE EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION NOVOSIBIRSK STATE

MEDICAL UNIVERSITY

FEDERAL AGENCY FOR HEALTH AND SOCIAL DEVELOPMENT

(GOU VPO NSMU Roszdrav)

Faculty of Economics and Healthcare Management

Department of Public Health and Healthcare

Coursework in the discipline

Organization of business activities

Assessing the performance of a small healthcare enterprise.

Is done by a student:

Kappushev Ruslan Yusufovich

Course No.__3____, Group No. _2___,

correspondence education

Novosibirsk city

Checked by the department teacher:

date of: ___________

grade: __________

Novosibirsk 2010

Introduction........................................................ ........................................................ ................3

1. Theoretical aspects of assessing the effectiveness of a small enterprise.................................................. ........................................................ ...................7

1.1 The essence and importance of a small enterprise for the Russian economy....................................7

1.2 Legal framework for regulating the activities of small enterprises.......14

1.3 Methodology for assessing the efficiency of a small enterprise......19

2. Practical part: creation of a new enterprise in the organizational and legal form of LLC, providing ophthalmology services.......................... 30

2.1. The procedure for creating and registering a small enterprise....................................30

2.2.Description of the managerial organizational structure of the organization being created.................................................... ........................................................ ................35

2.3. Risk and insurance assessment................................................................... ............................37

Conclusion................................................. ........................................................ ..........43

List of used literature

Introduction

A special place in the modern Russian economy belongs to small businesses and the determination of their economic potential. The development of small business contributes to the gradual creation of a significant layer of small owners, who become the basis of socio-economic transformations. Small business is one of the forms of organizing the economic life of society with its own characteristic features, advantages and disadvantages, and patterns of development. One of the main shortcomings that contribute to slowing down development and reducing the number of small businesses is ignoring the role, significance and assessment of economic potential

In Russia, as is known, small business is in the initial stage of development. In 2004, there were a total of no more than 1 million small enterprises, which employ (according to various estimates) from 15 to 20% of the population, while in developed countries this number reaches 70 - 75%. Of course, many small businesses cannot start production without external borrowing. However, this sector of social production in our country has a huge potential resource for further dynamic development, economic and social progress. But this requires appropriate investment.

The lack of sufficient financial resources for business development is the main problem of small businesses. In most cases, entrepreneurs resolve this issue using typical Russian methods; they prefer to turn to friends and relatives. However, despite the fact that this approach has a right to exist, it has no prospects on a global scale. At the same time, the range of opportunities in the small business market is vast. At the same time, only 1/3 of small businesses use bank credit services.

Before talking about how small businesses should approach choosing a credit institution, it is necessary to consider the state of affairs in this area. In particular, which banks are entering the market and with what offers.

It is worth noting that this circumstance can be explained in two ways. On the one hand, small businesses themselves are suspicious of credit institutions, on the other hand, the banks themselves, without much desire, provide credit resources to small entrepreneurs. This is explained by the fact that such investments are riskier compared to financing large businesses.

Russia's transition to a market economy led to the reform of the country's accounting system in accordance with market requirements and the need for foreign investors and other users to understand the financial statements of Russian organizations. Presentation of information on property, sources of financing and results of operations in accordance with IFRS allows for a more accurate comparison of Russian organizations and foreign companies. Financial stability will be one of the key factors for Russian companies to successfully attract investment in international capital markets to expand and modernize production, which should lead to more intensive integration of Russia into the global economic community

In this work, G.V.’s methodology is used to evaluate the activities of a small enterprise. Savitskaya, assessment of the efficiency of small enterprises. An analysis of the profit and profitability indicators of the enterprise is carried out, liquidity ratios and financial stability indicators are calculated.

The purpose of the work is to assess the efficiency of a small enterprise. To achieve the goal, the following tasks were set:

Reveal the essence and importance of small enterprises for the Russian economy;

Outline the legal basis for regulating the activities of small businesses

enterprises;

Explore existing methods for assessing profit, and indicators of profitability, liquidity and financial stability;

Analyze the efficiency of the financial and economic activities of the enterprise LLC “New Technology”, assess the profit, profitability indicators, liquidity and financial stability of the enterprise;

Identify problems and prospects for the development of small enterprises in Russia and abroad;

Consider small business financing and lending

Determine the role of government support for small businesses

The object of the study is LLC “New Technology”; the subject of the study is the efficiency of a small enterprise.

Assessment of the efficiency of a small enterprise is disclosed in the articles of Sechko I.N. “The role of small and medium-sized enterprises in the formation of the national system”, Dudin M. “Innovation management: tools for increasing the efficiency of small and medium-sized businesses”, Ilyin I.E. Small business in Russia: problems and prospects”, Talalaeva I.G. “Government support for small and medium-sized businesses”

The structure of the work consists of an introduction, three chapters and a conclusion.

The first chapter discusses such important components of this topic as the concept of profit indicators and profitability of an enterprise, liquidity ratios and financial stability of an enterprise, methodological approaches to assessing the effectiveness of an enterprise, on the basis of which certain conclusions can be drawn, as well as revealing the essence of the theoretical and methodological aspects of performance assessment activities of a small enterprise.

In the second chapter, an analysis of the profit and profitability indicators of a small enterprise is carried out using the example of Novaya Tekhnika LLC, and the relative indicators of financial stability and liquidity ratios of this enterprise are calculated.

The third chapter reveals issues related to financing and lending to small businesses, pays attention to state support for small businesses, and also examines the problems and prospects for the development of small businesses in Russia and abroad, on the basis of which relevant conclusions and proposals are formulated.

1. Theoretical aspects of assessing the effectiveness of a small enterprise

1.1 The essence and importance of a small enterprise for the economy of the Russian Federation

Small business in a market economy is the leading sector that determines the rate of economic growth, structure and quality of the gross national product. This sector is inherently typical market and forms the basis of modern market infrastructure, since it primarily provides a competitive environment for the economy.

Unfortunately, in Russia small business is at the initial stage of development. Despite the measures taken by the Government to support small businesses, their activities are limited by a number of problems. Quantitative indicators are several times lower than the corresponding indicators of developed countries.

It can be assumed that one of the factors in our country’s recovery from the crisis and building a market economy is the development and normal functioning of small businesses.

Small and weak individually, entrepreneurs as a single class of firms represent a significant force, capable of inflicting sensitive blows on even the most powerful companies.

Let us note the advantages and disadvantages of a small enterprise.

Advantages of a small business.

Relatively lower management costs due to the absence of unnecessary bureaucratic apparatus and, accordingly, high flexibility and efficiency of decisions in the management of small enterprises, which increases labor productivity (especially in micro-enterprises where the number of employees is less than 10 people). These conditions make it possible to quickly and flexibly respond to market changes, including by maneuvering capital when switching from one type of activity to another.

According to some scientists, large sizes increase the degree of formalization of the organization and reduce the ability to make organizational changes, so small enterprises are more flexible and efficient in making and implementing decisions and adapt more quickly to changing conditions.

Lower capital requirements and the ability to quickly introduce product and production changes in response to local market demands.

Small businesses know better the level of demand in local markets. The orientation of producers primarily towards the regional market is ideally suited for studying the wishes, preferences, customs, habits and other characteristics of the local market.

Relatively higher capital turnover of small enterprises.

Small businesses require less capital investment. They have shorter construction times, are small in size, it is faster and cheaper for them to re-equip, introduce new technology and production automation, and achieve the optimal combination of machine and manual labor.

Small business employees have a high level of motivation to achieve success, as well as the opportunity to realize their ideas and demonstrate their abilities.

Small businesses provide livelihoods to more people than large ones. It has significant potential in the field of employment of the population, involving labor reserves in production, which cannot be used in large-scale production due to its technological and other features. These are pensioners, students, housewives, disabled people, as well as people who want to work after regular working hours in order to receive additional legal income.

Disadvantages of small business.

Compared to large enterprises, small enterprises have a higher level of risk and, therefore, a high degree of volatility in the market.

Small businesses are dependent on large companies.

Weak competence of managers and less professional workers.

Increased sensitivity to changes in business conditions.

Small businesses face great difficulties in attracting additional funds and obtaining loans.

Small enterprises do not have market power and a good resource base.

Despite increased flexibility, small businesses' potential for change is limited.

Small businesses have little propensity for investment activities due to insufficient capital and long-term returns on investments.

In addition to the advantages and disadvantages of a small enterprise, attention should be paid to the innovativeness of small enterprises.

This property of small businesses must be considered separately, since it largely determines the role of small businesses.

In Western countries, special economic conditions are created so that promising scientists, engineers, and inventors can independently begin the practical implementation of their ideas, i.e. a specialized company is created headed by the author of the idea and with the involvement of professional managers. If successful, this could turn into a large industrial corporation. We are well aware of examples of such companies; these are companies such as Digital, Microsoft, Polaroid, Apple.

For successful activities in the innovation field, a combination of three factors is necessary:

Scientific and technical progress;

Private initiative;

Favorable economic conditions created by the state.

The main problem in Russia that hinders the implementation of innovative activities is the lack of favorable economic conditions.

From the standpoint of microeconomic analysis, at the present stage of scientific and technological progress, small and medium-sized firms, due to their greater flexibility and mobility, should have natural advantages over large structures built on the principles of hierarchical subordination. Due to this, they must respond more quickly to emerging new technological opportunities.

The role of small and medium-sized businesses in the process of innovation depends significantly on the industry in question. In some industries, small firms often set the tone and even lead (for example, in the creation of software, in the development of computer technology, computer science, biotechnology, in the development of genetic engineering methods), in others they are content with receiving subcontracts from large companies or are engaged in imitation and diffusion of innovations .

As a consequence of this, in the analysis of the role of small businesses in the development of scientific and technical progress, a shift is visible from the opposition of small firms and large industrial companies to a more comprehensive scheme of their interaction and even symbiosis at various stages of the innovation cycle, taking into account the opportunities available in each specific case.

In a small enterprise, there are features of risky financing. Firstly, in the case of risky capital investments, a loan to small firms specializing in the introduction of technological innovations is provided for a promising idea, and there are no guarantees for its mandatory repayment from the property, funds and other assets of the company. From the very beginning, the possibility of loss of invested funds is allowed if the financed project does not bring the expected results after its implementation.

There are two ways to implement ideas: sell it to an interested company or bring it to practical implementation on your own. The first is simpler, the second may be more profitable if successful. But to implement a project along the second path, it is necessary to solve a huge number of problems related not only to bringing the idea to the stage of practical implementation, but also to assessing market prospects, developing a strategy to overcome competition, advertising, sales organization, etc. This requires a certain staff of employees and the availability of financial resources, which is often beyond the power of an individual entrepreneur. The payment for additional funds is the provision of the right to use new technologies or a significant stake in the created company. If successful, the investor receives excess profit from the difference between the initial and market value of the shares.

The second feature of risky investments is that they are carried out, as a rule, in the most advanced areas of scientific and technical progress.

The third distinctive feature of risk capital investments is that investors are not limited to providing financial credit. They directly or through their representatives actively participate in the management of the new company at all stages of innovation.

At the beginning of November 2008, Chairman of the Government of the Russian Federation V.V. Putin approved an Action Plan aimed at improving the situation in the financial sector and certain sectors of the economy, prepared in accordance with the instructions of the President of the Russian Federation. In particular, to support small businesses it was planned:

Increasing the program of financial support for small and medium-sized businesses implemented by Vnesheconombank, namely directing part of the additional resources for the purpose of lending to small businesses;

Increase in 2009 federal budget funds allocated for state support of small businesses;

Ensuring access for small and medium-sized businesses to receive orders when placing government orders and purchasing goods (services) by natural monopolies and state corporations;

Ensuring the formation of a list of federal property leased by small and medium-sized businesses, establishing a preferential rent, limiting the possibility of its adjustment, fixing a minimum lease period of five years.

Small business is a reality of the economic life of the state, which largely determines the macroeconomic situation in the country and has significant potential to influence the social picture in the country. Therefore, it is necessary to have a clear idea of ​​what place small business occupies in the national economy and what its distinctive features are. Small business gives rise to a large layer of small owners, who, due to their large numbers, largely determine the socio-economic level of development of the country.

Small firms operate in conditions of fierce market competition, which not everyone is able to withstand. Therefore, the rapid growth in the number of new enterprises is accompanied at the same time by the ruin of many of them. Most often, companies die from unresolved management problems rather than from a lack of capital or investment: the cause of bankruptcy is the loss of control over the state of affairs and a management system that does not meet the needs of production.

From considering the role of small enterprises in the economies of countries as a whole, it is advisable to move on to the state tax policy in this area. It's no secret that small businesses in Russia are characterized by a high percentage of enterprises operating in the shadow economy. Practice shows that most small businesses deliberately understate their income in reporting data, reducing the tax base.

As a result of the introduction of inflated taxes, many enterprises simply went bankrupt. Such government economic policies have greatly weakened small and medium-sized businesses. According to some theorists, this stereotype of “inflated taxes” has persisted to this day.

The law now establishes that entrepreneurs are required to pay several onerous types of taxes, both on their profits and on the employees they hire.

According to the majority of small businesses in Russia, if absolutely all taxes are paid in full, the small business becomes unprofitable and unprofitable. This circumstance has the most detrimental effect on beginning businessmen who, while paying taxes in full, cannot cope with the high competition that characterizes small businesses.

At the same time, it is worth noting that the essence of the taxation problem lies much deeper than just the large tax burden of enterprises.

Small businesses quite often criticize state representatives, officials at all levels, and various departments, expressing their dissatisfaction with their work, as well as with the adopted legislative acts. Undoubtedly, the imperfection of the legislative framework ultimately leads to conflict between the state and small enterprises. Thus created regulations aimed at regulating taxation contain ambiguous, vague wording, thereby showing inadequacy. The entire tax system, in particular the mechanisms for collecting and distributing (redistributing) taxes, has been sharply criticized. For a businessman, going to the tax office is associated with tedious waiting and poor-quality advice.

As a result, the state is trying to improve tax legislation, while entrepreneurs adapt in a different way: they minimize their taxes, resorting to so-called gray schemes, going into the shadow economy.

In connection with the above, it is worth highlighting the main problems of the tax system in relation to small businesses:

a) lack of development of taxation mechanisms and tax redistribution;

b) unstable, constantly changing tax legislation;

c) the complexity and vagueness of the norms of adopted laws in the field of taxation;

d) taxes levied are too high;

e) undeveloped service for organizing the work of tax departments.

However, these measures are perceived by entrepreneurs as insufficient government support; they require an even greater reduction in the tax burden for most young enterprises (at least for those with less than 3 years of operating experience).

1.2 Legal framework for regulating the activities of small enterprises

Understanding the role of small business requires a clear understanding of its place in the national economy and what its distinctive features are.

Small business represents the largest layer of small owners, who, due to their massive numbers, largely determine the socio-economic and partly political level of development of the country. In terms of their standard of living and social status, these owners belong to the majority of the population, at the same time being both direct producers and consumers of a wide range of goods, works and services. The small business sector creates and circulates the bulk of national resources, which serve as a breeding ground for large and medium-sized businesses.

The most important feature of small business is the ability to accelerate the development of investments, high turnover of working capital, and active innovation activities. At the same time, it is characterized by relatively low profitability, high labor intensity, difficulties in introducing new technologies, limited own resources and increased risk in intense competition.

Experts note that only small firms are ready to take advantage of any business opportunity; other firms are very picky about this. Thus, medium-sized firms undertake production only where special and, at the same time, fairly long-term needs have been formed.

Russian legislation does not have a unified methodological approach to the definition of small business and “does not yet define the concept of medium-sized business.” Federal Law No. 88-FZ establishes numerical indicators and criteria for the number of employees in business companies by industry (field of activity) and the share of participants (owners) of the enterprise in the authorized capital of these enterprises. However, by now these criteria have become declarative in nature, since with their presence the Russian legislator associates more with the issues of simplifying accounting and statistical reporting, the procedure for maintaining and providing which is determined by previously adopted legislative acts, rather than with more important benefits.

In principle, more than one conference can be held on this topic and several dissertations can be written, but to illustrate the problem, we will only touch on simplified procedures for accounting, tax and statistical reporting.

On statistical reporting, on the basis of which government plans for small businesses are based.

In practice, the vast majority of small businesses do not submit any statistical reporting to state statistics bodies at all. The mandatory submission of statistical reporting, its quarterly frequency, which coincides in terms of submission with the deadline for submitting financial statements, as well as the procedure for its submission to statistical authorities (in person - for same-city entities and by mail - for non-resident entities) are determined by the Regulations on the procedure for submitting state statistical reporting in the Russian Federation , approved by Resolution of the State Statistics Committee of the Russian Federation dated August 14, 1992 N 130.

Paragraph 9 of the same Regulations provides for the liability of managers and other officials who signed the report for failure to submit reports and other data necessary for conducting state statistical observations, distortion of reporting data or violation of deadlines for submitting reports. The norm is of a reference nature to the Law of the Russian Federation of May 13, 1992 N 2761-1 “On liability for violation of the procedure for submitting state statistical reporting,” and that, in turn, to the Code of the Russian Federation on Administrative Offenses. Article 13.19 of the Code determines the sanction for those found guilty in the amount of 30 to 50 times the minimum wage. As follows from the analysis of the above regulations, statistical authorities must have all the necessary data on all organizations, including small forms of business with individual entrepreneurs.

Previously, when providing special tax benefits to small businesses, in order to receive them it was necessary in accordance with Art. 4 of Federal Law N 88-FZ to register these entities with authorized executive authorities, including by entering data into the register where these registers were maintained on an initiative basis. Data on small businesses could be obtained by statistical authorities directly from registration authorities or from registers. After the leveling of tax benefits through amendments to the Federal Law in 1998 and the Tax Code of the Russian Federation in 2002, the feasibility of registering a small business entity for the entity itself disappeared.

But how are their statistics kept in such a situation? The search for small businesses in the actual absence of complete statistical reporting is carried out by statistical authorities intuitively, like catching fish in a reservoir with live bait: the wanted subject will come himself for a certificate, for a letter with new forms of statistical reporting codes, etc. And here this subject will be found, or maybe not, and entered into the appropriate register.

To generate annual reports for small businesses, statistical authorities will select several dozen entities from those known to them, oblige these entities to submit reports in the prescribed form, receive them, process them, and by extrapolating the results obtained, generate reports for all small businesses in the surveyed territory. The reliability of such a survey from a mathematical point of view is questionable. And common sense allows us to express the idea that:

- an accountant’s “personal visit” to statistical authorities, established by the Regulations, is not the most successful option for business entities, encouraging them to submit data in a timely manner, and not the most successful option for processing them for employees of statistical authorities;

The absence of mass punishments for breaking the law most likely indicates the excessive workload of statistical staff, which could be the basis for assessing the feasibility of revising the total number of statistical observation indicators.

About accounting in small business. Simplified accounting of small businesses, as noted earlier, is carried out in accordance with the Standard Recommendations for organizing accounting for small businesses, approved by Order of the Ministry of Finance of the Russian Federation of December 21, 1998 N 64n. Article 5 of Federal Law N 88-FZ determines that accounting must contain the information necessary to resolve taxation issues. Before the introduction of Ch. 25 of the Tax Code of the Russian Federation, along with accounting, tax accounting, this provision was significant. Now it is clear to everyone that tax and accounting do not coincide with each other and the main task of the manager and accountant, solved in accounting policy, is their maximum convergence. But there can be no identity in accounting. At the same time, it is on the basis of accounting that tax accounting data and the tax base itself are formed.

If a small business entity applying a simplified taxation system, as a result of economic activity, exceeds the criteria established by the Tax Code (Article 346.13), the entity must switch to the general taxation regime from the beginning of the quarter in which the criteria were exceeded. The general taxation regime may require the accountant to restore the organization’s accounting records in a classic form or come up with something of their own in addition to simplified (simple) accounting.

If the criteria established by clauses 8 and 22 of the Model Recommendations are exceeded, the transition to classical accounting will become not only possible, but also necessary. Knowing such a “surprise”, the accountant is forced to either keep two or at least one and a half records and “forecast” economic activities with the head of the small business entity within the limits of not exceeding the criteria, or not take risks with classical accounting.

It seems that the professional qualities of an accountant who is faced with such a situation should be very high, and his price will correspond to his quality in the conditions of the “on counter” for penalties. Simplifying accounting in such a situation will result in its complication. And the small business itself will no longer be able to do without such a specialist, although it is precisely his absence that all simplifications in accounting are aimed at.

1.3 Methodology for assessing the effectiveness of a small enterprise

The end result of the activities of a commercial organization is profit. Profit is net income expressed in monetary terms, representing the difference between total revenue and total costs.

Let us consider in more detail the previously used term accounting profit and its components.

Profit, determined on the basis of accounting data, is the difference between income from various types of activities and external costs.

Gross profit is defined as the difference between the proceeds from the sale of goods, products, works, services (minus VAT, excise taxes and similar mandatory payments) and the cost of goods, products, works and services sold. Revenue from the sale of goods, products, works and services is called income from ordinary activities. Costs for the production of goods, products, works and services are considered expenses for ordinary activities. Gross profit is distributed in two directions: the main part is transferred to the budget, the remaining part is used by the enterprise to meet its own needs, provided for by the financial plan.

Gross profit is calculated using the formula:

P shaft = Вр –С, (1.1)

where VR is sales revenue;

C – cost of goods, products, works and services sold.

From this formula it follows that any change in revenue or cost entails an adequate change in profit. An enterprise makes a profit if sales revenue exceeds the cost of products (works, services) sold. All aspects of the supply, production and sales activities of the enterprise are reflected in the profit indicator: the level of use of material resources, fixed assets, labor resources, volume of product sales, price level. On the other hand, profit is the main source of development of an enterprise, expansion of its production base and a source of financing for the social sphere. Dividends and other income are paid from profits to the founders and owners of the enterprise. By profit, creditors judge the company's ability to repay borrowed funds, investors judge the feasibility of investing in the company, and suppliers judge the company's solvency.

Profit from sales is the main component of the balance sheet profit of an enterprise, since it reflects the result of regularly carried out activities for the production and sale of products (providing services), which is the purpose of creating the enterprise. Its size is influenced by the level of selling prices, production costs, and assortment shifts in the composition of products. Profit from sales increases if the proportion of highly profitable products in the composition of sold products increases.

Profit (loss) from sales represents gross profit less administrative and selling expenses:

Ppr = Pval – Ru – Rk, (1.2)

where Ru – management costs;

Rk – commercial expenses.

Profit (loss) before tax is profit from sales taking into account other income and expenses, which are divided into operating and non-operating:

Pdno = Ppr + - Sodr + - SVdr, (1.3)

where Sodr – operating income and expenses;

Svdr – non-operating income and expenses.

Operating income includes income related to the provision of the organization's assets for temporary use for a fee; receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property; income related to participation in the authorized capital of other organizations (including interest and other income on securities); proceeds from the sale of fixed assets and other assets other than cash (except foreign currency), products, goods; interest received for the provision of an organization's funds for use, as well as interest for the bank's use of funds held in the organization's account with this bank.

Operating expenses are expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets; costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property; expenses associated with participation in the authorized capitals of other organizations; interest paid by an organization for providing it with funds (credits, borrowings) for use; expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products; expenses related to payment for services provided by credit institutions.

Non-operating income includes fines, penalties, penalties for violation of contract terms; assets received free of charge, including under a gift agreement; proceeds to compensate for losses caused to the organization; profit of previous years identified in the reporting year; amounts of accounts payable and depositors for which the statute of limitations has expired; exchange differences; the amount of revaluation of assets (except for non-current assets).

Non-operating expenses include fines, penalties, penalties for violation of contract terms; compensation for losses caused by the organization; losses of previous years recognized in the reporting year; amounts of receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection; exchange differences; the amount of depreciation of assets (except for non-current assets).

Profit (loss) from ordinary activities can be obtained by subtracting from profit before tax the amount of income tax and other similar mandatory payments (the amount of penalties payable to the budget and state extra-budgetary funds):

Under = Pdno –N, (1.4)

where N is the amount of taxes.

Net profit is profit from ordinary activities, taking into account extraordinary income and expenses:

Pch = Under + - Chdr, (1.5)

where Chdr – extraordinary income and expenses.

Extraordinary income is considered to be income arising as a consequence of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.). These include insurance compensation, the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. Extraordinary expenses include expenses that arise as a consequence of emergency circumstances of economic activity.

When forming net profit, transactions involving the payment of fines, penalties and other payments that were previously paid from the profit remaining at the disposal of the organization after taxation are taken into account. The net profit of the enterprise is used for its own economic purposes. The total amount of net profit and its distribution are approved by the enterprise council.

In this case, there are two approaches to the distribution of net profit. In the first approach, the constituent documents of the enterprise stipulate the procedure for creating special funds. These could be: an accumulation fund, which pools funds reserved for the production development of the enterprise and other similar activities to create new property; the social sector fund, which takes into account funds allocated to finance capital investments in the social sector; a consumption fund, which accumulates funds for the development of the social sphere in addition to capital investments (material incentives for workers, one-time assistance, payment for vouchers to holiday homes, etc.). The first approach facilitates the process of planning and controlling the use of financial resources of an enterprise. In the second approach, the profit remaining at the disposal of the enterprise is not distributed among funds, but forms a single multi-purpose fund, concentrating both profit, which is directed towards accumulation, and free funds, which can be directed towards both accumulation and consumption. With this and another approach, enterprises independently determine the proportions of profit distribution in the main areas.

When deciding what part of the net profit is appropriate to allocate to the payment of income to the founders (participants), in particular dividends on shares, it is necessary to take into account a number of factors. On the one hand, an increase in dividend payments leads to an increase in the market value of shares and an increase in the business reputation of organizations. On the other hand, capitalization of net profit, i.e., directing it to production development, is the most acceptable source of financing the activities of an enterprise without the associated costs of issuing securities, paying income on them, and paying interest on loans. At the same time, the circle of enterprise owners does not expand. If an enterprise does not allocate funds to its development for a long time, this leads to physical and moral aging of equipment, increased production costs, and loss of competitive positions. And as a result - a reduction in the amount of profit received. All this requires a careful and reasonable approach to profit distribution.

The profit remaining at the disposal of the enterprise is distributed:

¾ for safety stock or reserve fund, formed in case of unforeseen failures in the production process;

¾ for payment of income to founders (participants);

¾ into the production development fund, which includes a depreciation fund and part of the net profit (advancement of measures to expand, reconstruct and improve production, purchase of new equipment, introduction of advanced technology);

¾ to the fund for the social development of production (construction and repair of buildings and structures on the balance sheet of enterprises, children's institutions, clinics, cultural, educational and medical facilities, etc.);

Thus, accounting profit includes five types of profit: gross profit, profit (loss) from sales, profit (loss) before tax, profit (loss) from ordinary activities, net profit (retained profit (loss) of the reporting period. At the enterprise, distribution subject to net profit, i.e. profit remaining at the disposal of the enterprise after paying taxes and other obligatory payments. The distribution of net profit reflects the process of forming the enterprise's reserves to finance the needs of production and development of the social sphere, in addition, one of the areas of intra-company planning, the importance of which in a market economy and financial crisis is very high.

Profitability indicators characterize the efficiency of the enterprise as a whole, the profitability of various areas of activity (production, business, investment), cost recovery, etc. They reflect the final results of business more fully than profit, because their value shows the ratio of the effect to cash or resources used. They are used to assess the performance of an enterprise and as a tool in investment policy and pricing.

Profitability indicators can be combined into several groups:

¾ indicators characterizing the return on production costs and investment projects;

¾ indicators characterizing the profitability of sales;

¾ indicators characterizing the profitability of capital and its parts.

All indicators can be calculated on the basis of balance sheet profit, profit from sales of products and net profit.

Profitability of production activities (recoupment of costs) - the ratio of gross or net profit to the amount of costs for products sold:

Or , (1.6)

where Rз is the profitability of production activities,

Prp – gross profit;

PE – net profit;

Zrp – costs of products sold.

It shows how much profit the company makes from each ruble spent on the production and sale of products. It can be calculated for the enterprise as a whole, its individual divisions and types of products.

The payback of investment projects is determined in a similar way: the received or expected amount of profit from the project relates to the amount of investment in this project.

Return on sales (turnover) is the ratio of profit from the sale of products, works and services or net profit to the amount of revenue received:

Or (1.7)

where Rрп – profitability of sales;

B – revenue from sales of products.

Characterizes the efficiency of entrepreneurial activity: how much profit does the enterprise have per ruble of sales. This indicator is widely used in a market economy. It is calculated for the enterprise as a whole and for individual types of products.

Return on capital is the ratio of balance sheet (gross, net) profit to the average annual cost of all invested capital or its individual components: own (shareholder), borrowed, permanent, fixed, working, production capital, etc.:

Or or , (1.8)

where Rk is return on capital;

BP - balance sheet profit;

KL - average annual cost of all invested capital

The level of profitability of production activities (recoupment of costs), calculated for the entire enterprise, depends on three main factors of the first order: changes in the structure of products sold, their cost and average selling prices.

The factor model of this indicator has the form:

where VRP is the volume of products sold;

Udi - structure of sold products;

Ci - cost;

Ci - average selling price.

Factor analysis of return on total capital is carried out similarly. The balance sheet amount of profit depends on the volume of products sold (VRP), its structure (UDi), cost (Ci), average price level (Ci) and financial results from other activities not related to the sale of products and services (VFR).

The average annual amount of fixed and working capital depends on sales volume and the capital turnover ratio, which is determined by the ratio of revenue to the average annual amount of fixed and working capital. The faster the capital turns over in an enterprise, the less it is required to ensure the planned sales volume. Conversely, a slowdown in capital turnover requires additional attraction of funds to ensure the same volume of production and sales of products. At the same time, it is assumed that sales volume in itself does not affect the level of profitability, since with its change the amount of profit and the amount of fixed and working capital increase or decrease proportionally, provided that other factors remain unchanged.

The relationship between these factors and the level of return on capital can be presented as:

In an in-depth analysis, it is necessary to study the influence of second-level factors on which changes in average selling prices, production costs and non-operating results depend.

To analyze the profitability of production capital, defined as the ratio of book profit to the average annual cost of fixed assets and material working capital, you can use the factor model proposed by M.I. Bananov and A.D. Sheremet:

where P is balance sheet profit;

F - average cost of fixed assets;

E - average balances of working capital;

N - revenue from sales of products;

Р/N - profitability of sales;

F/N + E/N - capital intensity of products (the inverse indicator of the turnover ratio);

S/N - costs per ruble of products;

U/N, M/N, A/N - salary intensity, material intensity and capital intensity of products, respectively.

By gradually replacing the base level of each factor with the actual one, it is possible to determine how much the level of profitability of production capital has changed due to wage intensity, material intensity, capital intensity, capital intensity of products, i.e. due to production intensification factors.

2. Practical part: Creation of a new enterprise in the organizational and legal form of LLC, providing ophthalmology services

2.1. The procedure for creating and registering a small enterprise

The organizational and legal form of Oculus LLC is a limited liability company.

As already defined above, the choice of organizational form is an important stage on the path to creating a new small enterprise.

An entrepreneur (together with partners) must decide on the choice of the organizational and legal form of a small enterprise based on the intended goals, financial and economic capabilities, experience, knowledge and other factors. The choice of the organizational and legal form of a small enterprise is to a certain extent influenced by external factors: political stability (if it does not exist, the entrepreneur will not be interested in developing and implementing long-term projects), macroeconomic processes and structural restructuring of the economy, economic crises and inflation, government support and regulation of business activities, market conditions and other factors that must be taken into account when creating your own business and choosing a subject of activity. The following are important for the success of the activity: location, availability of infrastructure for the company’s activities, favorable attitude towards entrepreneurs of local governments.

Based on all this, the owners of the small enterprise “Editorial office of the newspaper “Small Business”” decided to choose OPF as a limited liability company. Instability and hostility of the external environment and insufficient experience of the founders of a new small enterprise are the main reasons for choosing an LLC. Since the participants of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, only within the limits of the value of the contributions made by them.

Small enterprises in Russia face great difficulties in their activities. The main problem of small enterprises is an insufficient resource base, both material, technical and financial. In practice, we are talking about creating a broad new sector of the national economy almost from scratch. For decades, we did not have such a sector to any significant extent. This, in particular, meant a lack of trained entrepreneurs. The bulk of the population, who lived “from paycheck to paycheck,” could not form the reserve of funds required to start their own business. These funds must now be found. It is clear that an extremely strained state budget cannot become their source. We can only hope for credit resources. But they are not significant and, moreover, are extremely difficult to implement given constant and increasing inflation. The situation can hardly seriously change in a positive direction unless we finally move from words to deeds in public support for constructive small businesses. There is no reason to count on a significant increase in the material, technical and financial resources available for this, at least in the near future. But these resources can certainly be used much better. This requires a carefully calibrated, consistently implemented selection system that allows for tangible priorities to be given to those who are more useful to society. In general, today this means a preference for the sphere of production over the sphere of circulation with a detailed differentiation of production itself, not frozen once and for all, but very dynamic, based on a competent study of public demand, the changes occurring in it and emerging trends. In accordance with this initial setting, mechanisms for preferential lending, taxation, and various types of preferences, including those related to foreign economic activity, should be designed. The point is to ensure that the needs of the people are better met while creating conditions for the consistent development of entrepreneurship.

The next problem is the legislative framework on which small businesses can now rely. So far it is, to put it mildly, imperfect, and in many very significant provisions it is completely absent. One can name many legal documents that in one way or another regulate small businesses, but the difficulty, however, is that, firstly, there is no consolidated unified legislative basis for the current activities of Russian small enterprises; secondly, the existing disparate, from this point of view, regulations are far from being fully implemented. The problem of the legal basis of small business will ultimately be convincingly solved when it is possible to get rid of legal nihilism. This, of course, does not in any way exclude the need for special legislative measures to regulate small businesses. Currently, small businesses find themselves in conditions that are very far from those that should be inherent in market relations. On the contrary, there is a tendency to increasingly “push” it into the old framework of the planning and administrative system with its almost all-encompassing planning and strict regulation with the help of limits, funds, etc. So, since 1993. Profit planning has been introduced. Already at the beginning of the quarter, the entrepreneur is obliged to pay profit tax to the budget. If, at the end of the quarter, it turns out that it turned out to be more (for example, because during this period it was possible to receive a profitable order that was not expected), the entrepreneur must not only pay an additional amount of tax, but also a bank interest on it. There is no system for conducting in-depth analysis of the activities of small enterprises. There is no proper accounting of the results of their work; there is practically no reporting on those indicators that entitle small businesses to take advantage of tax benefits. Material and technical support for small enterprises is provided insufficiently and untimely. There are no machines, equipment, devices intended for small enterprises and taking into account their specifics. Access of small enterprises to high technologies is limited, since their purchase requires significant one-time financial costs.

Another important problem is personnel. It is often said that you must be born an entrepreneur. It is difficult to argue against this, but one cannot help but take into account, firstly, the fact that there are still fewer “born” entrepreneurs than society really needs, and secondly, that they also need to acquire a certain amount of knowledge: after all, they teach, say, “born” musicians, scientists, athletes. There is no reason to believe that entrepreneurs need to be approached with a different standard. Meanwhile, the situation with training personnel for business is far from the best.

A range of complex problems is also associated with the social protection of entrepreneurial activity. It is known that the system of social guarantees and social security that previously existed on the basis of the distribution of public funds was practically undermined during the transition period. It is necessary, in fact, to build this system anew in relation to the entire society, and even more so in relation to entrepreneurs - a new social stratum. It is well known that the decline in household incomes has led to a significant deterioration in the consumption structure. Income is used mainly to purchase essential goods, primarily food and pay for utilities. The same, in fact, applies to small businesses. If earlier it assumed a certain accumulation, then after the first stage of the reform it was forced to work overwhelmingly for consumption. Producing products with a long production cycle, including, of course, high-tech products, has become not only ineffective, but simply ruinous. Serious negative structural changes have begun in small businesses. If the current processes continue and do not meet resistance in the form of social guarantees for small business, its very existence is in question.

In order to develop small businesses and provide state support for small businesses, the Council of Ministers - the Government of the Russian Federation adopted Federal Law No. 88-FZ of June 14, 1995 "On state support for small businesses in the Russian Federation."

The Law notes that state support for small businesses is one of the most important areas of economic reform. This resolution also defines the priorities for the development of small businesses. These include the formation of an infrastructure for the support and development of small businesses; creation of preferential conditions for the use by small businesses of state financial, material, technical and information resources, as well as scientific and technical developments and technologies; establishing a simplified procedure for registering small businesses, licensing their activities, certifying their products, submitting state statistical and accounting reports; support for foreign economic activities of small businesses, including assistance in the development of their trade, scientific, technical, production, and information relations with foreign countries; organization of training, retraining and advanced training of personnel for small enterprises.

State support for small businesses is carried out in accordance with the Federal Program for State Support of Small Businesses, regional (interregional), sectoral (intersectoral) and municipal programs for the development and support of small businesses, developed respectively by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local governments.

2.2. Description of the managerial and organizational structure of the organization being created

For the newly created organization Oculus LLC, the traditional management structure will be most suitable. The traditional model implies such distinguished types of organizations as linear and functional. Despite some external differences, they are fundamentally the same from the point of view that they have one factor that forms the redistribution: in a linear organization this is a linear organizational structure, and in a functional organization it is a function. In a linear structure, the main element is a vertical branch - department, division, bureau, and so on; Each manager at each level has authority over the levels below and is responsible for their work to the manager one level above.

Let's consider the composition and structure of the personnel of Oculus LLC.

The formal organizational structure of the Novosibirsk City Hospital is a set of positions, services and departments, normatively fixed in the staffing table. The staffing table is the basis for staffing. Table 1 shows the hospital staffing table.

Table 1. Staffing of Oculus LLC

Each of those listed in the table has its own range of responsibilities and rights, fixed in the job description (regulations).

The job regulations of the chief physician of the Novosibirsk City Hospital is an official document that provides for the rights and responsibilities of the head of the organization. In his work, the chief physician of the hospital must be guided by its provisions.

All incoming information from higher-level organizations is first received by the head physician of the hospital, and then, depending on the purpose, the information is transferred to deputies and communicated to the rest of the staff (if necessary). This can be depicted graphically (Fig. 1).

Rice. 1. Movement of information along downward lines

Basic regulatory documents that come from a higher organization:

Territorial compulsory medical insurance program.

List of medical services provided at the expense of the state or municipal healthcare system.

A list of expensive operations and equivalent interventions that are financed from the state budget.

Regulations on the procedure for conducting an examination of the quality of medical care.

Medical-economic and medical-technological standards.

The main communication problems arising in Oculus LLC can be divided into two main groups:

Problems of structural communications;

Problems arising during interpersonal communication.

The main problem of communication between the elements of the organizational structure of Oculus LLC is due to the presence in the hospital of several divisions responsible for different areas of work (medical personnel, rehabilitation personnel, technical personnel). A poorly organized structure of interpersonal relationships in various departments leads to internal communication problems. Therefore, we can say that vertical information flows (from management to staff) are better established in the hospital than horizontal ones (between different departments).

2.3. Risk and insurance assessment

By planning the activities of Oculus LLC, it is possible to determine the development strategy of the organization: expanding market share, improving operations, management to make a profit, effective investment in the industry due to the rapid obsolescence of technologies and equipment.

Goals for the coming period

a) organization on the basis of a newly created enterprise, a sustainable and self-sustaining business.

b) development of management and financial methodology for the successful functioning of private ophthalmological practice.

a) extensive expansion of activities.

b) introduction of established techniques into newly opened ophthalmology departments (offices) for the purpose of their development or resale.

Long term goals

a) achieving maximum participation in the ophthalmic services market

b) market penetration of potentially attractive geographic regions.

In general, the clinic provides almost the entire range of services, but the market of Novosibirsk and other Siberian cities is still completely saturated with high-quality ophthalmological services, so Oculus LLC’s main goal should be to expand the branch network in the Siberian region.

In the period 2011-2012, a branch is planned in Novosibirsk.

The opening of the branch will significantly increase the profit of Oculus LLC.

Non-residential premises with a total area of ​​at least 30 square meters are rented for a period of 3 years for an ophthalmology office. Repair work (according to SNiP standards) consists of painting the ceiling and walls with oil paint (or lining the walls with plastic panels), laying linoleum, installing partitions and sanitary facilities. It is also necessary to install a grounding loop, three-phase hidden electrical wiring, security and fire alarm systems, ventilation and air conditioning systems. The building's opening hours are from 9.00 to 17.00 on weekdays, and, where possible, on weekends.

The main source of funds is own funds in the amount of 20% of the required investment funds and 80% of borrowed funds received from three banks in Novosibirsk (OJSC Uralsib, Siberian Bank of Sberbank of the Russian Federation, OJSC Menatep). The total amount of investment funds is 50,000 USD.

Investment funds must be received in three equal installments during 2011.

The expected annual profit is 518 thousand rubles.

Today, the market for ophthalmological services is organized according to the type of monopolistic competition. The main monopolists are the owners of clinics, mostly not ophthalmologists. The market is open for entry. Almost uncontrollable, because there is no institute of independent experts. Actively advertises its services.

In recent years, Russia has seen a rapid development of commercial and industrial activities in the field of ophthalmology, which has made it possible to significantly reduce the gap in technologies that are now used in the West and Russia, completely eliminate the need for Medtechnika, the application system and establish market relations in providing ophthalmology with materials and equipment.

Also, in recent years, there have been positive changes in the training of ophthalmology personnel, although in general this problem is the most difficult, conservative and poorly adaptable to market conditions.

In these conditions, to implement the organization’s mission - high-quality provision of ophthalmological services on the Oculus LLC market, it is necessary:

Constantly improve the qualifications of personnel at the expense of the organization to improve the quality of service;

Develop an effective marketing mix to reduce the level of competition in the market.

In the short term, Oculus LLC, in addition to the extensive development path (expansion of the branch network), needs to actively work towards the intensive path of its development:

1. Increasing the qualification level of personnel. This development path should be carried out in two directions:

Tightening requirements for hiring specialists. Priority should be given to hiring only qualified specialists with sufficient work experience.

Increasing the qualification level of personnel. To improve the qualifications of current personnel, it is necessary to develop a program that allows training and certification of your own personnel.

The enterprise's personnel policy should pay attention to the allocation of funds for the annual training of 5-7 doctors and 8-10 junior medical staff.

Enter statistical records of clients highlighting regular clients of the clinic

Company managers must constantly monitor the effectiveness of the current advertising campaign in order to eliminate those advertising media whose effectiveness does not reach the average level.

Conducting marketing research to identify key consumers and correlate current advertising with the main segment of the company.

3. Development of the company's corporate identity.

As for most enterprises in the Russian Federation, the macro-environment for LLC “Editorial office of the newspaper “Small Business”” is not a positive factor for its development.

For this industry, which is not a monopoly of either the state or any private structures, only a small part of the laws that exist today serve development. The state's legal regulation of an enterprise's activities comes down to a set of restrictions that do not allow it to receive excess profits.

The general characteristics of the legislative framework in relation to the enterprise in question are as follows: gaps in the legislation, lack of tax and other benefits, lack of tangible state support. However, there is also a positive factor for this state of affairs - this is the ineffectiveness of Russian legislation and the general disrespect of business entities for it. This allows the enterprise in question, Oculus LLC (as well as many others), to use existing “gaps” in tax legislation and find workarounds for economic restrictions.

The high level of unemployment in the country has a certain impact on the activities of the Oculus LLC enterprise: the company’s employees - drivers, loaders, mechanics - are either low-skilled people or have qualifications no higher than secondary specialized education, and it is this category of citizens who join the ranks of the unemployed. This means that Oculus LLC will not spend much effort searching for personnel.

The level of taxation, as in any other industry, in the field of cargo transportation services is clearly overestimated. And as long as the state is concerned about increasing budget revenues, taxation will only increase. Therefore, the company will, as before, look for ways to reduce the level of payments by using possible benefits and circumventing the law. In addition, such a macroenvironmental factor as inflation processes is the most important factor for the survival of an enterprise.

Russian legislation in the field of ecology and environmental protection has a great influence on the activities of the enterprise. The level of scientific and technological progress, which is important for any industry, cannot be ignored for the sector of cargo transportation services to the population. Environmental requirements for enterprises are increasing, which cannot but lead to an increase in the cost of manufactured products and services.

It should be noted that the general decline in the standard of living of the population is also not a positive factor for the development of the Oculus LLC enterprise. The insolvency of the majority of the population does not allow the company to sharply increase the volume of services sold.

Conclusion

Some scientists currently believe that small business in Russia is actually in a state of stagnation, as if since 2000 the number of small and medium-sized businesses has begun to decline. Relatively, the development in this area is explained, in their opinion, solely by the annual growth rate of the number of individual entrepreneurs (since society has already become accustomed to the market and is eager to try its hand at its vast expanses). This creates a certain appearance of growth.

At the same time, one cannot help but note the fact that the uneven distribution of small businesses across the territories of our country still remains in the Russian Federation. On average, about 30% of all operating enterprises are located in the Central region, and accordingly, the leadership is retained by Moscow (20% of all small and medium-sized enterprises) and St. Petersburg (12% of small and medium-sized enterprises).

The structure of the small business sector itself has also not changed significantly in recent years: here the first place belongs to trade and public catering enterprises (almost half of the enterprises are concentrated in this area). All other organizations are engaged in other activities. For example, a fifth provide a variety of services: among them, 13% of firms are in the construction sector, and 12% are in industry. The share of agricultural companies is quite small - only about 2%

Compared to developed countries (for example, European ones), the level of development of small businesses in Russia is low. According to estimates, per 1 thousand. Russians have on average only 6 small enterprises (the only exceptions are Moscow - 20 and St. Petersburg - 23), while in the EU member countries this number is at least 30. In addition, in Russia the share of small businesses and medium-sized businesses in the total number of enterprises does not exceed 29%, and in the EU countries microenterprises alone account for more than 90% of the total number of enterprises.

At the same time, in Russia the particularly important role of small and medium-sized businesses in the country’s economy is recognized, since they are entrusted with the implementation of a number of important economic and social tasks. This is due to the fact that, in addition to tax contributions to budgets of all levels, small business contributes to the development of the economic sector, the creation of additional jobs, and also helps to develop a competitive environment.

In particular, you can indicate the main points indicating that it is necessary to improve the sphere of small business.

Small business is one of the important sectors of the economy. This circumstance is confirmed by the fact that small businesses are the most resistant to external changes. Thus, during the period of serious economic recession in our country in the early 1990s. It was small businesses that became the support of the Russian economy, adapting in time to new market conditions, while state-owned enterprises/. Unable to withstand the competition, they were destroyed or privatized. Thus, it should be noted the flexibility, “survivability” of small business, its ability to strengthen and support the country’s market economy.

Small business is considered one of the main sources of tax revenue, as it participates in the formation of budgets at all levels. He makes direct contributions to the budget from the income of his companies. In addition, small businesses create jobs, therefore they are a source of income for the population, which, of course, contributes to the collection of taxes directly from individuals.

Thanks to its flexibility and ability to quickly respond to changes not only in politics, economics, but also in the scientific and technical sphere, small businesses help the development of innovative technologies. Activities in this area meet the interests of small businesses. Thus, small businesses perform an important function in the development of the innovative economy of the state through investments in knowledge-intensive and high-tech areas of production. At the same time, science notes that this statement applies to small businesses in Russia to a small extent (about 6%), since, as already noted, the main activity of domestic small businesses is trade. At the same time, those enterprises that are engaged in these activities enjoy special support from the state in the form of subsidies, additional subsidies, etc. It is worth noting that the innovative focus of small businesses will prepare the basis for the development of large technical enterprises, which will be called upon to contribute to the rise and development of the national economy as a whole.

We must not forget about the socio-economic role of small business. It creates new jobs, thereby providing employment to the population, resulting in a reduction in the unemployment rate. Since small businesses are characterized by a relatively small number of personnel, this contributes to the greatest unity of the entire workforce, which is usually absent in large enterprises. This circumstance further enhances work motivation and has a positive effect on the company’s labor results. A positive aspect is the fact that small businesses provide employment to socially vulnerable segments of the population (for example, youth, women, immigrants, etc.), giving them the opportunity to gain experience, knowledge, achieve career growth and self-realization. Although the labor productivity of small businesses is developing at a faster pace, the average level of wages in small enterprises is still lower compared to large ones. This is explained by the excessive savings of entrepreneurs and comparatively lower incomes.

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Then you need to approach the assessment correctly. You can initiate this process by expressing your own opinion or inviting the team to speak. If you are not an experienced leader, it is better to follow a simple rule: first celebrate the positive aspects - what was done well - and then move on to the aspects that need improvement. The latter include constructive ways to increase the efficiency of the team as a whole. You can make decisions on the spot to implement the necessary changes, or take a day or two to think about it.

Such team meetings are usually not the place to consider individual miscalculations - one can only give an example of the successful contribution of one or another employee to the success of a common cause.

However, during these discussions you can address specific issues that contributed to the team's disunity. The film "Right Overhead" is a great illustration of this possibility.

During such discussions, as the 918th Aviation Group continued to suffer heavy casualties in enemy territory, General Savage discovered that some airmen were putting self-interest first.

SAVAGE: Pettigil!
PETTIGILL: Yes, sir.
SAVAGE: We're very lucky to only have one loss this time. Why did you break ranks?
PETTIGILL: You see, sir, Ackerman was in trouble. Its two engines were burning, and enemy fighters were heading towards us. I thought I'd better stay with him and try to cover for him. But he failed.
SAVAGE: (After a pause) Are you and Ackerman close friends?
PETTIGILL: He's my roommate, sir.
SAVAGE: So you put the whole group at risk for your roommate. Each B-17 gun is designed to provide maximum protection for the entire group - this is what I call group cohesion. By leaving the formation, you weakened the group's defense by ten guns of your B-17. A shot down plane is no longer valuable. The only thing of value is your responsibility to the group. The group should be the only object of your devotion and the only reason for your existence! Stovall!
STOWELL: Yes, sir.
SAVAGE: Instruct the commandant to reassign personnel so that each person has a new roommate.
STOWELL: It will be done, sir.

Savage displayed certain abilities in this episode that are worth taking a closer look at. He senses a problem and asks a leading question to make an accurate diagnosis: “Are you close friends with Ackerman?” He orders the relocation of personnel to solve a common problem, and reiterates the standard he is trying to instill in the group: the interests of the group must come before personal interests.