Organizational structure of an enterprise: types and diagrams. Organizational structure of the planning group Writing an expert system in Turbo-Prolo

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

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

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

Planning concept

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

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

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

Organizational planning

Planning an organizational structure means determining the structure of a company (enterprise), which is aimed at establishing clear and effective relationships between its individual divisions.

Planning the organizational structure consists of planning the number and size of workshops, their grouping according to production principles, and their organizational attachment; in planning the size and organizational structure of services; determining the list of necessary services (marketing, material division).

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

Organizational structure planning

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

Organizational structure planning is carried out in several directions:

1. Planning the number of management personnel in accordance with management functions,
2. Planning the number of line management personnel,
3. The number of hierarchy levels of the company management system,
4. The number of structural links at each level,
5. Degree of centralization of management.

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

Development of a management structure

Planning an organizational structure begins with building a management system, including its organizational structure. To do this, a survey of existing (similar) control systems is carried out.

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

Examples of problem solving

EXAMPLE 1

Exercise

Determine where the construction and planning of an organizational structure begins: 1) Determination of the manager’s tasks in a certain strategic management area,

Organizational structure of the planning group

This organizational structure of the UPTOC apparatus is determined by the fact that issues of planning and implementation of funds, maintenance and repair of warehouse facilities, mechanization of loading and unloading operations, organization and implementation of progressive forms and methods of production services are centralized in the UPTOC, and the bases (on a non-independent balance sheet) are engaged in practical implementation production services to consumers in their zone based on the developed measures and orders of the UPTOC. The structure of regional bases should have departments (groups), depending on the volume of consumption of certain types of materials and equipment, warehousing, organization of production services (operational dispatch service), workshops (areas) for loading and unloading operations and for the provision of services to serviced units.

First, start small. As practice shows, attempts to introduce a system of end-to-end management planning, based on the initial theoretical invention of a new enterprise management scheme with its subsequent implementation, usually end sadly. Success in this field can be achieved not through a campaign initiated by management, but only through the systematic, routine work of planning and analytical services and middle and senior managers - each in his place. A prerequisite for this is the creation in the organizational structure of the enterprise of a small dedicated unit (department, group), directly subordinate to the top manager of the company and responsible for methodological support for the process of restructuring the old management system (a kind of brain headquarters). It is this group that develops the concept of transformation, and senior management plays the role of a heavyweight, pushing through implementation with their will and authority new system on various segments of the company’s business, because, as shown,

There are several known options for the organizational structure of international divisions. Their staff consists of marketing, production, research, finance, planning and human resources specialists tasked with planning and servicing the foreign economic activities of the operating units. Operating units can be organized in several ways. Firstly, on a geographical basis. The Vice Presidents responsible for North America, Latin America, Europe, Africa, the Middle East and the Far East must report to the President of the International Division. Regional vice presidents report to country-specific managers who are responsible for the functioning of the sales office, distributors and licensees in their respective countries. Second, an operating unit may be responsible for a group of products around the world. Each such unit is headed by an international vice president, responsible for organizing sales of each product group. Finally, operating units may be foreign subsidiaries, each headed by a president. The presidents of the subsidiaries report to the president of the international division.

As an example, let us consider the organizational structure of the marketing service of a modern industrial enterprise (corporation), which has a decentralized management structure that implements product orientation. The organizational structure of the marketing service in this case includes marketing departments in production departments and a centralized marketing service as a functional unit of the enterprise (corporation) as a whole. The marketing service may include a foreign economic relations department. The marketing department in a manufacturing department coordinates all aspects of the department's production and sales activities for each product or group of products assigned to it. The functions of the marketing departments are closely linked with the functions of other divisions of the production department, as well as with the central marketing service, which coordinates the marketing activities of all production departments of the corporation. The central marketing function develops the goals and strategy of the corporation based on the marketing programs for each product received from the manufacturing departments. This service closely links its activities with the central services of planning, finance, and control, which provides an integrated approach to resolving issues related to the organization of production and marketing activities of the enterprise (corporation) as a whole and each of its departments.

There are many ways to combine program activities with the functioning of disciplinary units. A form of program team may be used, consisting of a program manager, who may be hired on a temporary basis, and appropriate staff from within the organization. The program manager may delegate the task to departments on a disciplinary basis. A simple form that can be taken is to appoint program managers as they move to solve new problems. A more flexible form can also be used, in which program coordination and control is entrusted to program management departments. Departments are needed to select strategic directions and plan programs. The resulting organizational structure is shown in Fig. 2.4.

The first includes a group of models that describe the behavior of the system when performing any management function - forecasting, business planning, controlling. These are, first of all, optimization models and methods of operations research - problems of distribution, placement, inventory management, etc. This group also includes models developed to analyze and improve organizational management structures, which take into account the hierarchical principle of constructing structures, processes of coordination, decomposition, and aggregation.

An immediate element of the goal of social planning is to improve the material well-being of workers. Various tasks associated with increasing the living standards of workers are solved in the interrelation of centralized and decentralized principles. Moreover, the fundamental problems of regulating living standards are posed and solved on a national scale through the tariff system of remuneration, pricing system, and other state regulations that differentially determine the levels and limits of consumption of individual groups of the population and workers based on the capabilities of the national economy in a given period. Centralized regulation is complemented by a differentiated system of influence on the formation and regulation of the living standards of workers in accordance with the place of the economic link in the organizational structure of the national economy.

At present, a number of serious measures have already been taken in the field of improving the organizational structure of national economic management, the economic mechanism, and the planning system. In particular, measures have been taken to improve organizational structures and management mechanisms in the most important national economic complexes: agro-industrial, mechanical engineering, fuel and energy, and construction. At the same time, corresponding governing bodies for groups of homogeneous and interrelated industries have been formed. A number of resolutions have been adopted to improve management in certain industries (light industry, consumer services), and to transfer a number of ministries and individual associations and enterprises to work in conditions of self-financing and self-sufficiency. Over the past few years, work has been carried out to expand the rights of associations and enterprises in economic activities and increase their responsibility for the results of their work, and to consolidate their new rights in the Law on State Enterprises (Associations). Measures are being taken to improve the territory

One of the central methodological issues of improving the management system is the choice of objectively correct boundaries of the basic objects of its design and planning. Taking into account progressive trends and experience in the development of management systems, it is justified to take the full cycle of expanded reproduction of a certain group of similar end-use products as the object of system development. In this case, the integrity of production and economic systems and their management is ensured, the prerequisites are created for a rational diversity of organizational forms of production and economic objects, organizational structures for the management of large production and economic systems and the orientation of all structural elements of the system towards the final results of their activities. However, each link of the system gets the opportunity to develop as economically independent.

Other key problems in designing organizations are the distribution of decision-making powers between departments, the creation of groups and divisions based on functional or target characteristics. Functional groups have high productivity due to their professional specialization, but they are difficult to coordinate in terms of achieving the overall goal of the organization. Task forces of a more universal nature are easier to coordinate, but they have lower productivity. The ways to solve this problem, in our opinion, lie in creating a matrix organizational structure, which actually exists in many development enterprises. The author does not write anything about such a solution to the problem. The author illustrates approaches to designing organizations using the example of an organization whose goal is to plan capital investments.

When talking about the system of high commitment - high results, it is important to understand that advanced technology, design of high-performance work, effective combination of organizational structure and processes, quality planning and other similar things are necessary for its implementation, but this is not enough to obtain high results. Workers and work groups must commit to making the above points work and become part of their daily work.

In Part 4 of Art. 188 of the Criminal Code provides for tougher punishment if smuggling is committed by an organized group. Its signs are recognized as follows: 1) a group is formed by two or more people, each of whom has reached the age of 16; 2) a group of people is characterized by stability. The stability of a group of people can be evidenced, for example, by the stability of the composition of the group and its organizational structures (allocation of permanent units, group leadership), close relationships between group members, consistency of their actions, constancy of forms and methods of criminal activity. In addition, stability can be judged, for example, by the duration of the group’s existence, the number of crimes it has committed, the presence of intra-group discipline, the secret measures taken by the group’s leadership and all its members, the planning of criminal activities, etc. The question of whether the group had a sign of stability must be decided in each specific case, taking into account all the circumstances of the case; 3) a group of people must unite in advance to commit one (rarely) or several (more often) crimes. Members of the group must be aware that the combination of their efforts outgrows the rank of a simple group of people who have previously agreed to commit crimes. The intent of the group members must cover the sign of the group’s stability 4) an organized group can specialize in committing crimes of the same type (illegal entrepreneurship), or

First, successful managers must have foresight. It is their responsibility to provide a futuristic vision in planning. Plans must form a vertical unity, with plans at the lower levels of the organizational structure logically following from plans developed at the very top. In other words, the goals of each department should directly support the overall goals of the organization, and the goals of individual work groups should be oriented towards the goals of the department. Horizontal cohesion is also important if there is a need to coordinate the activities of work groups. All goals of production units and marketing departments must work closely together. At the same time, financial plans and assignments in the supply and credit departments are designed to facilitate rather than hinder the achievement of goals together with departments such as production or sales. This point emphasizes the importance of communication and coordination between departments. Plans must be clear enough to provide direction and flexible enough to adapt to changing conditions. The best plans, in Fayol's view, are the unity of experience and effort.

TYPES OF PERSONNEL INNOVATIONS - personnel innovations are classified according to the following criteria: a) according to the phases of employee participation in the educational and labor processes, innovations in the field of training (educational innovations), search, selection of personnel, use, career planning, retraining and advanced training, work with elite personnel , as well as in the process of personnel reduction and elimination of personnel ballast b) on the objects of innovations innovations in relation to individual employees innovations for certain groups of employees or structural divisions of the organization innovations relating to all employees of the organization, industry, region, country c) innovations in organizational forms implementing innovation cycle in research innovation structures in industry

Special attention was paid to the structure of planning documents, since it was necessary not only to develop a new format in order to facilitate the operational study of planning schemes and principles, but also to use the documents in the CIS. Thus, an original plan structure and a fundamentally new format of organizational planning schemes were created. All presented schemes were divided into three groups.

Transition state IV In this case, the external environment turns out to be highly complex and unpredictable. Here, computer modeling can be used to continually reimagine the organizational vision for the future. With this strategy, management focuses on changing the company's initial state through experimentation rather than precise planning. Using such techniques to anticipate the future state of a business can be very useful if changes can then be made in a very narrow direction. Temporary creative teams, flexible structures, virtual companies and modern information technologies provide all this. Organizational culture encourages multiple values ​​and different codes of conduct. The fluid structure, where external and internal networks are created, is likely to dominate. The agent of change will be specially trained management.

Creation of committees and groups that should monitor the entire process and solve problems when they are discovered. E. Ya. Sheinin. MANAGEMENT SYSTEM, a set of methods and management tools necessary to coordinate the joint activities of people, management units, connections between them, as well as the forms by which the management process is implemented in practice; actions taken by managers to influence the managed object (individual employee, group employees, organizational units, etc.). The management system includes the goals, principles and methods of management, the main indicators of the enterprise’s activity, improving the quality of products and services, saving resources used in production (raw materials, materials, fuel, electricity, labor, etc.) planning (including analysis, forecasting, modeling, evaluation plans and programs) structure of the organization, accounting and control motivation of personnel resource, information, legal and organizational and technological support of the management system internal and external environment of the company personnel management

Attempts to eliminate or mitigate these objective contradictions within the framework of traditional organizational forms by introducing new positions with coordination functions, creating coordinating committees and working groups, using sophisticated planning systems and other measures did not bring any tangible effect. Moreover, as the pace of technological progress accelerates, these shortcomings of linear-functional structures began to increasingly affect work results.

The differences in the structure of income and expenses of the two main social groups of the population, revealed by the balance sheet, are used to plan retail trade turnover and its structure, payments and organizational savings, and development of the service sector.

In Russia, too, they are gradually moving away from traditional methods of organizational building. Thus, one of the trading companies carried out a restructuring of labor organization and hierarchical structure. The control system, which previously consisted of several levels, has become flatter. Now it employs a group of people who carry out the full range of customer service and other operations. Employees have already assessed the real achievements of their work in a new way and are financially interested in optimal work results. In their hands is the solution to some issues regarding the distribution of the share of profits. People are interested in maximizing customer satisfaction, as this directly affects the profit received by the company. In addition, employees now work in one team, when the work of the entire team is assessed, and at the same time, everyone’s contribution to the final result is taken into account. It is headed by a general manager who organizes and controls the work of the company, and also deals with long-term planning of activities, simultaneously with work in other departments of the company. This allows him to coordinate all the activities of a given company within the framework of its strategic goals.

The most common form should be considered a system of supply warehouses. Here, the main supply links are the operational supply and warehouse sectors (supply warehouses), built on a commodity basis. Each sector carries out the entire range of work on organizing and planning the supply of a certain group of material and technical resources, i.e. supply planning, procurement and delivery of material resources, their storage and supply of production workshops. The functions of planning and operational accounting are performed by the planning sector of the department. It also includes a dispatch sector, which coordinates work and resolves urgent and current issues of material supply to production shops. An approximate organizational structure of the logistics department according to this form is shown in Fig. XII 1.1.

Organizational and managerial Established organizational structures, excessive centralization, authoritarian management style, predominance of vertical information flows departmental isolation, difficulty of intersectoral and interorganizational interactions rigidity in planning orientation to established markets orientation to short-term payback difficulty in coordinating the interests of participants in innovative processes Flexibility of organizational structures, democratic management style , predominance of horizontal information flows, self-planning, allowing for adjustments, decentralization, autonomy, formation of target problem groups

These can be piecework additional payments, when a bonus under an employment agreement is added to the fixed rate. This may be a system based on the principle of unity of responsibility, when responsibility for the implementation of the project from design to implementation of the product is assumed by separate group workers. The development of this principle was embodied in the organizational model of the enterprise, which is called a multidivisional structure (M-structure). Unfortunately, based on the results of studies of Russian enterprises, one can draw a disappointing conclusion that the planning horizon of the overwhelming majority of our industrial managers is short. The market disaster destroyed pre-existing social and organizational structures. The average wage in Russia is approximately $60. Non-payment of wages for several months has become the norm. This situation leads to economic, social and moral degradation of the country, since a sharp drop in labor prices entails

The time spent on various tasks can be influenced by different types of marketing organizational structures. For example, Virgin uses a simplified, so-called “flat” structure, in which staff are given the opportunity to act on their own initiative. As a result, the number of business meetings may decrease. As one of the company’s managers said, he holds only three meetings a month on production issues, at which representatives of all departments are present, to discuss marketing problems (if necessary) and regarding sales. Since the number of intermediate levels of management has been reduced, work has accelerated because "you actually do what you plan." This organization of activities compared favorably with his previous work in an advertising agency, where a lot of effort was wasted on presenting the same information to different groups of colleagues, clients and their partners. Since the processes for preparing business meeting reports changed monthly and, in addition, analytical reports had to be prepared every three months, there was minimal time for strategic planning.

Traditional organizational principles remain mandatory in the area of ​​labor distribution and in matters of wages, but new lines of communication must be added to the organizational structure. In addition to the principle

When we talk about organizational structure, we mean the conceptual framework around which a group of people is organized, the foundation on which all functions rest. An enterprise organizational structure is essentially a manual that explains how an organization is structured and how it operates. More specifically, organizational structure describes how decisions are made in a company and who its leaders are.

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

• The organizational structure gives a clear understanding of the direction in which the company is moving. A clear structure is a tool that can help you maintain order in your decision making and overcome various disagreements.
• The organizational structure binds the participants. Thanks to it, people who join the group have distinctive features. At the same time, the group itself has certain characteristics.
• The organizational structure is formed inevitably. Any organization by definition implies some kind of structure.

Elements of organizational structure

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

No matter what organizational structure you choose, three elements will always be present.

• Control

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

• The rules by which the organization operates

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

• Distribution of labor

The distribution of labor may be formal or informal, temporary or permanent, but in every organization there will certainly be some type of distribution of labor.

Traditional organizational structures

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

There are several types of traditional structures.

• Linear organizational structure

The simplest structure ever. Characterized by the presence of a certain chain of command. Decisions come from the top down. This type of structure is suitable for small organizations such as small accounting firms and law firms. The linear structure makes it easy to make decisions.

Advantages:

• The simplest type of organizational structure.
• As a result of strict management, strict discipline is formed.
• Quick decisions lead to quick and effective actions.
• There is clarity in the structures of power and responsibility.
• Since control rests with one boss, in some cases he can be flexible.
• Eat good prospects career growth for people who do quality work.

Flaws:

• There are opportunities to influence the head of the department.
• A constant problem is the lack of specialization.
• The department head may be overloaded with work.
• Communications are carried out only from top to bottom.
• A boss who has power may misuse it for his own benefit.
• Decisions are made by one person.

Line-staff organization

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

Advantages:

• Allows employees to quickly complete tasks.
• Helps employees assume responsibility and specialize in specific functions.
• Helps line managers concentrate on specific tasks.
• With organizational change, the risk of resistance is minimal.
• Employees feel that their contributions are valued.

Flaws:

• There may be confusion among employees.
• Employees do not have enough knowledge to focus on results.
• Too many levels of hierarchy.
• Employees may disagree, which slows down work.
• A more expensive structure than a simple line organization due to the presence of department heads.
• Decisions may take too long to be made.

Functional structure

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

Advantages:

• High degree of specialization.
• Clear chain of command.
• Clear understanding of responsibility.
• High efficiency and speed.
• No need for duplication of work.
• All functions are equally important.

Flaws:

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

Divisional structure

These include types of structures that are based on different departments in the organization. They group employees based on products, markets, and geographic location.

• Product (commodity) structure

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

Advantages:

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

Flaws:

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

Market structure

Employees are grouped based on the market in which the company operates. A company might have five different markets, under this structure each would be a separate division.

Advantages:

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

Flaws:

• There may be intense competition among employees.
• Decision making can cause conflict.
• Productivity and efficiency are difficult to define.
• All markets may not be treated as equal.
• There may be a lack of communication between supervisors and employees.
• Employees may misuse their authority.
• Geographical structure

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

Advantages:

• Good communication among employees at the same location.
• Local workers are more familiar with the local business environment and can adapt to geographic and cultural differences.
• Clients feel better connected to local managers who can speak their language.
• Reports on the performance of individual markets.
• Decisions are made carefully.
• New products or product modifications may be introduced to meet the needs of a particular area.

Flaws:

• There may be unhealthy competition among different geographic areas.
• Company ethics and principles may vary from region to region.
• Keeping track of each area's performance and profits can be time-consuming.
• There may be poor communication among employees in different regions.
• Interaction between employees of different regions may not work out.

Matrix structure

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

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

Advantages:

• Employees do not work on temporary jobs.
• The head of the functional unit manages the project.
• The head of the functional unit is responsible if anything goes wrong.
• The more the project manager communicates with employees, the better the results.
• The project manager can really influence the situation without being in control.
• Decision making is concentrated in the hands of the head of the functional unit.

Flaws:

• The project manager may experience apathy from employees.
• The project manager does not have complete authority.
• Without supervision, employees may show less productivity across the entire unit.
• The project manager has weak power that does not allow him to control employees.
• The project manager has no control over managing the workload and prioritizing tasks.
• The project manager cannot give a report on the work.

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

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• Introduction 4
• 1. Theoretical foundations of planning and control in an enterprise 7
• 1.1 Goals and objectives of planning and monitoring the activities of enterprises at the present stage 7
• 1.2. Forms and systems for planning enterprise activities 14
• 2. Organizational structure of the enterprise in the planning system 27
• 2.1 The structure of the enterprise as the basis for planning its activities 27
• 2.2. Development of an optimal enterprise structure 35
• 3. Financial structure of the enterprise and its role in planning and control of activities 42
• 3.1 Planning the activities of an enterprise based on a modern financial management system 42
• 3.2. Financial planning system 46
• Conclusion 58
• References 59
• Introduction
• Today, domestic enterprises operate in an economic environment that requires new approaches to organizing control and planning economic activity enterprises. Having lost state support as a result of market transformations and having acquired economic freedom, enterprises are forced to independently look for forms and methods of effective control and planning of their activities. To operate effectively in modern market conditions, enterprises must have a certain organizational potential that would allow them to survive, grow and develop.
• Management problems that have arisen in connection with the transition to market economic conditions, such as: the complication of the competitive environment and the strengthening of its impact, the individualization of consumer behavior and the high mobility of other environmental factors to which enterprises must respond, indicate the need for constant work on the organizational development of enterprises , require the creation of more effective flexible and mobile organizational control structures.
• Enterprise managers are beginning to understand the need for a gradual transition from bureaucratic-type control structures, in which management interactions are predominantly vertical, to so-called adaptive organizational structures, in which relationships of hierarchical subordination are built horizontally.
• In order to increase the efficiency, flexibility and adaptability of the organization, formalized horizontal communications and relationships may prevail. Increasing the ability to quickly respond to emerging situations can be achieved by granting greater powers to lower levels of control, moving management decision-making centers to the places where problems arise, where operational information comes from.
• Thus, the basis for the implementation of control and planning functions at an enterprise requires their clear structuring, i.e. development of the organizational and financial structure of the enterprise.
• Company structure is a management tool with which a manager configures the work of his company to achieve strategic goals.
• The developed optimal organizational and financial structure is the basis for creating a basis for the dynamic development of the enterprise, increasing the degree of its manageability, and more quickly responding to changes in market conditions.
• All of the above indicates the relevance of the problems of structuring the activities of enterprises, creating a logically interconnected chain of interaction between the structural divisions of the enterprise.
• Purpose thesis is the development of theoretical and methodological provisions for the formation and development of organizational and financial structures of enterprise control.
• The purpose of the study necessitated the formulation and solution of a number of problems, such as:
• - defining the goals, objectives and prerequisites for presenting the enterprise control system in a structured form;
• - analysis of the theoretical and methodological foundations for the formation of the organizational and financial structure of the enterprise;
• - practical implementation of theoretical approaches to creating an organizational and financial structure using the example of an industrial enterprise
• The goals and objectives of the study determined the structure of the work, consisting of an introduction, three chapters, a conclusion, a list of references and applications.
• The object of research of the thesis is the activities of enterprises in the field of formation of an effective organizational and financial structure, which allows fully mediating the functions of planning and control.
• The subject of the research is theoretical, methodological and practical issues of formation of organizational and financial structure in modern enterprises.
• In the course of writing the thesis, the works of domestic and foreign scientists and specialists on the problems of theory and practice of structuring the activities of enterprises were used.
• 1. Theoretical foundations of planning and control in an enterprise

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

To develop and apply enterprise strategy and tactics, an appropriate organizational structure is required to ensure effective planning.

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

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

On the other hand, entrepreneurs not only obey the laws of the market, but also strive to make independent decisions; their decision-making behavior is purposeful and conscious. In other words, entrepreneurs plan the activities of the enterprise.

Any enterprise faces uncertainty in its activities. Planning is a tool for overcoming uncertainty. Enterprise planning is classified according to three criteria "Strategic planning" ed. E.A. Utkina:

1. The degree of uncertainty in planning.

2. Temporal orientation of planning ideas.

3. Planning horizon.

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

Time orientation allows us to distinguish 4 types of planning:

1. Reactive planning aimed at the past. Any problem is examined from the point of view of its past development. Reactive planning is done from the bottom up.

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

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

4. Interactive planning, built on the assumption that the future of the enterprise is subject to control and largely depends on the conscious actions of people making management decisions. Interactive planning is actually an ideal design, but not practical model control by the enterprise.

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

Based on the duration of the planning horizon, there are 3 types:

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

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

3. Short-term planning, usually for 1 year.

The planning process at an enterprise is divided into two main stages: strategic planning and tactical planning.

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

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

The main difference between strategic and tactical planning can be thought of as the difference between goals and the means to achieve goals.

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

Enterprise planning can bring positive results if it is properly organized. All employees of the enterprise should be involved in the discussion and drawing up of plans, but senior managers of the enterprise, employees of the planning department (or a group of planners as part of the economic department), managers and specialists of departments take part directly in the planning process.

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

Planners, middle and lower level managers are involved in the development of tactical and operational plans, with the bulk of the planning carried out by planners.

To create a better plan, it is advisable to involve a planning consultant.

Final decisions related to the approval of the prepared draft plan are made by senior management.

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

Thus, the purpose of planning as a control function is to strive to take into account in advance, if possible, all internal and external factors that ensure favorable conditions for normal functioning and development. It involves the development of a set of measures that determine the sequence of achieving specific goals, taking into account the possibilities for the most effective use of resources by each service and the entire enterprise as a whole. Therefore, planning is designed to ensure interconnection between individual structural divisions of the enterprise, including the entire technological chain: research and development, production and provision of services. This activity is based on identifying and forecasting consumer demand, analysis and assessment of available resources and development prospects. This implies the need to link planning with marketing and control in order to constantly adjust indicators of quality of service and range of services following changes in market demand Aistova M.D.. Restructuring of enterprises: management issues. Strategy, coordination of structural parameters, reducing resistance to change. M.: Alpina Publisher, 2002. 287 p.

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

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

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

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

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

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

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

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

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

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

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

Consequently, planning and forecasting are the most important functions of the enterprise control process; without them, successful operation of the enterprise is difficult. Planning and forecasting allow you to:

· foresee the future development prospects of the enterprise, take advantage of future favorable conditions or solve emerging problems;

· more rationally distribute and use all enterprise resources;

· ensure business sustainability and avoid the risk of bankruptcy;

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

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

· increase the efficiency of the enterprise and improve the financial condition of the enterprise;

· ensure coordination of actions at the enterprise;

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

· improve control over the progress of production and economic activities.

1.2. Forms and systems for planning enterprise activities

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

Depending on the content, goals and objectives, the following forms of planning can be distinguished: Anti-crisis management: Textbook / Ed. EM. Korotkova. M.: INFRA-M, 2000. 432 p.

Planning forms depending on the duration of the planning period:

Long-term planning (forecasting);

Medium-term planning;

Current (budgetary, operational) planning.

The level and quality of planning are determined by the following most important conditions:

Competence of enterprise management at all levels of control;

Qualification of service personnel working in functional departments;

Availability of information base and provision of computer equipment.

We can highlight some characteristics planning depending on goals:

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

In English companies - focus on resource allocation;

Japanese companies are focused on introducing innovations and improving the quality of solutions.

Planning involves:

Reasonable choice of goals; policy definition;

Development of an effective enterprise structure (organizational and financial), allowing the enterprise to achieve its goals;

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

Providing a basis for subsequent long-term decisions.

Planning ends before action to implement the plan begins.

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

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

Planning includes determining:

Final and intermediate goals;

Problems whose solution is necessary to achieve goals;

Means and methods for solving them;

Required resources, their sources and method of distribution.

Depending on the focus and nature of the tasks being solved, three types of planning are distinguished: strategic or long-term; mid-term; tactical or current (budgetary).

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

At the same time, new opportunities for the enterprise are also being developed, for example, opening additional food outlets: bars, restaurants, etc. By converting idle areas, purchasing equipment, changing the profile of the enterprise or radically changing technology. Strategic planning covers a period of 10-15 years, has long-term consequences, affects the functioning of the entire control system and is based on enormous resources Krasovsky I.D. Organizational behavior: Proc. allowance. M.: UNITY, 1999. 473 p.

Current planning consists of identifying intermediate goals towards achieving strategic goals and objectives. At the same time, tools and methods for solving problems, using resources, and introducing new technology are developed in detail.

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

Planfulness is the basis of control;

Planning is the principle of control;

Planning is the most important control function;

Planned tasks - control method;

Development and implementation of the plan is the main content of the control process.

Forward planning

Any enterprise in modern conditions it is important to pay increasing attention to the development of long-term planning as a tool for centralized control. Such planning, covering a period of 10 to 20 years (usually 10-12 years), provides for the development of general principles for orienting the enterprise to the future (development concept); determines the strategic direction and development programs, content and

the sequence of implementation of the most important activities to ensure the achievement of the goals. Long-term planning helps make decisions on complex problems of an enterprise’s activities on an international scale:

Determining the directions and sizes of capital investments and sources of their financing;

Introduction of technical innovations and advanced technology;

Enterprise diversification and product renewal; forms of foreign investment;

Improving the organization of control over individual departments and personnel policies.

In a long-range planning system, depending on the methodology and goals, a distinction is usually made between long-term planning and strategic planning.

The long-term planning system uses the extrapolation method, i.e., using the results of indicators of the previous period and, based on setting optimistic goals, distributing somewhat inflated indicators for the future period. Here the expectation is that the future will be better than the past.

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

This method is most applicable to the hospitality industry. The basis for developing the plan is:

Analysis of the development prospects of the enterprise, the task of which is to clarify trends and factors influencing the development of relevant trends;

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

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

Choosing a strategy based on an analysis of the enterprise’s prospects in different types activities and determining priorities for specific types of activities in terms of their effectiveness and resource availability;

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

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

Figure 1 - Long-term planning scheme

In the long-term planning system (Fig. 1), goals are translated into action programs, budgets (annual plan), and profit plans developed for each of the main divisions of the enterprise. Programs and budgets are then implemented by these units and deviations of actual performance from planned are determined.

Drawing. 2- Strategic planning scheme

As can be seen from the diagram (Fig. 2), perspectives and goals are interconnected to develop a strategy. Current programs (budgets) guide the operational divisions of the enterprise in their daily work aimed at ensuring current profitability; strategic programs and budgets lay the foundations for future profitability, which requires the creation special system execution built on project management.

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

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

2) at the same time, medium-term plans are adopted to combine strategies into one whole and link them with resource allocation;

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

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

Medium-term and budget planning

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

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

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

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

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

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

The implementation of operational plans is carried out through a system of budgets, or financial plans, which are usually drawn up for a year or a shorter period for each individual division - profit center, and then consolidated into a single budget, or financial plan of the enterprise.

Thanks to financial forecasting and financial planning, a business manager is able to determine the future financial needs of the company and determine goals, the achievement of which will help maintain the planned levels of profitability. If the forecast indicates a lack of funds, the director has the opportunity to say when and how much money the company will need. This is necessary in order to determine the financial and credit policy that must be pursued to successfully solve the problems assigned to the company.

Developing a detailed budget allows a company to compare its actual results with its planned results. This comparison is made on a month-to-month basis, and it is the CFO's responsibility to identify and correct any major deviations from the forecast level.

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

Budget development requires studying the external and internal economic conditions of the organization, part of which are possible changes in the country’s inflation policy in the near future.

The market must be studied from the point of view of changes in demand caused by increased competition from newly opened enterprises.

Functional divisions are divided into two categories: revenue and expenses. Divisions present their financial statements for past periods. This information is used as the basis for preparing the budget for the upcoming period.

Organizational forms of intra-company planning

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

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

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

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

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

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

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

According to some data, about 2/3 of American companies plan from the bottom up, 1/3 based on the interaction of all levels of control, and there is no top-down planning at all. Milner B.Z. Organization Theory: Textbook. M.: INFRA-M, 1999. 480 p.

The plans developed by the operating units are reviewed by the central planning office, the labor relations office, and then the board of managers under the chief administrator. After approval by the Board of Directors, the plan takes on a directive nature.

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

The process of making strategic decisions in Japanese companies is carried out either “top-down” or interconnected by higher and lower levels of control.

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

The central planning department plays a much more important role in Japanese companies than in American ones. Typically, it is the planning department that develops the plan. Prepared by the planning department, the plan is reviewed by the management committee, and the final decision is made by the management committee and the president of the company, who is also the chief executive officer. In Japanese companies this is largely due to the fact that their degree of diversification is less than that of American and British companies.

The management committee in Japanese companies is the most important group decision-making body, it is located at the highest level of the organizational structure. It is typical that in Japanese companies long-term plans are rarely presented to the Board of Directors for consideration.

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

The organization of the planning process in different enterprises has its own distinctive features, due to differences in the organizational structure of control in general and the nature of the production and technical process. These differences concern both the timing of planning periods and the planning procedure itself and the functions of individual departments involved in planning issues. When developing long-term plans, enterprises often establish different planning periods, as well as different terms for different types of plans (for example, a 15-year term for a research and development plan and a seven-year term for a strategic plan).

To summarize what has been said, we can conclude that intra-company planning at an enterprise is turning into a special area of ​​economic activity, objectively necessary at the current level of socialization of the enterprise.

2. Organizational structure of the enterprise in the planning system

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

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

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

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

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

2) current management policies and practices that influence human behavior;

3) powers and functions of the organization’s employees at various levels of management (lower, middle, higher).

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

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

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

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

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

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

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

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

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

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

The formation of the management structure is influenced by changes in the organizational forms in which enterprises operate. Thus, when a company becomes part of any association, for example, an association or a concern, a redistribution of management functions occurs (some of the functions are, naturally, centralized), therefore the management structure of the company changes. However, even if an enterprise remains independent and independent, but becomes part of a network organization that temporarily unites a number of interconnected enterprises (most often to take advantage of a favorable situation), it has to make a number of changes to its management structure. This is due to the need to strengthen coordination functions and adapt to the management systems of other companies included in the network.

An important factor in the formation of management structures is the level of development of information technology at the enterprise. The general trend towards decentralization of “electronic intelligence”, that is, towards an increase in the number personal computers while simultaneously expanding the use of local networks at the enterprise level, it leads to the elimination or reduction of the amount of work for a number of functions at the middle and lower levels. This applies, first of all, to coordinating the work of subordinate units, transferring information, and summarizing the results of individual employees. A direct result of the use of local networks can be an expansion of the sphere of control of managers while reducing the number of management levels in the enterprise.

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

Linear organizational management structure. This is one of the simplest organizational management structures. With a linear structure, at the head of a production link at any level is a manager - a single commander who carries out all management functions and reports on all issues to a superior manager. This is how the vertical subordination of managers at various levels (line) develops, who simultaneously carry out administrative and functional management.

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

Table 1 Advantages and disadvantages of linear structure

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

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

Functional organizational structure of organization management. The idea is that the performance of certain functions on specific issues is assigned to specialists, i.e., each management body (or performer) is specialized in performing certain types of activities.

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

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

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

Table 2 Advantages and disadvantages of the functional structure

Advantages	Flaws
1. High competence of specialists responsible for the implementation of specific functions; 2. exemption of line managers from resolving some special issues; 3. standardization, formalization and programming of phenomena and processes; 4. elimination of duplication and parallelism in the performance of management functions; 5. reducing the need for general specialists.	1. Excessive interest in achieving the goals and objectives of “their” departments; 2. difficulties in maintaining constant relationships between various functional services; 3. the emergence of trends of excessive centralization; 4. lengthy decision-making procedure; 5. a relatively frozen organizational form that has difficulty responding to changes.

Linear-functional (staff) management structure

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

Currently, the headquarters structure in industry plays a leading role. The basis of this structure is linear management. The role of functional organs varies depending on the level of management. The higher the level, the greater the role played by functional organs. At the site management level, the influence of functional services is insignificant, but at the enterprise management level they perform a huge amount of work on planning, technical preparation of production, and development of management decisions.

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

Table 3 Advantages and disadvantages of the linear-functional structure

Matrix organizational management structure

The matrix structure combines two types of structures: linear and program-targeted. The board is built vertically (linear structure) for individual areas of activity (production, supply, sales). Horizontally (program-target structure) management of programs, projects, and topics is carried out. When determining horizontal connections, a program or project manager and his deputies for individual topics are appointed, a responsible executive in each specialized unit is appointed, and a special program management service is organized.

The work is ensured by creating targeted units where leading specialists unite to jointly develop the program. The program manager determines what should be done and when, and who and how will do this or that work is decided by the line manager.

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

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Achieving high performance results is what all companies, without exception, strive for. However, without a clearly established organizational structure, the enterprise risks failure.

In this article we will analyze what the organizational structure of enterprise management is and how to choose it correctly.

Features of choosing the organizational structure of an enterprise

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

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

• age of the organization (the younger the company, the simpler its organizational structure);
• organizational and legal form (JSC, LLC, individual entrepreneur, ...);
• field of activity;
• scale of the company (number of employees, departments, etc.);
• technologies involved in the company's work;
• connections within and outside the company.

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

Types of organizational structures for enterprise management

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

Linear

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

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

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

Line-staff

If a small company that used a linear management structure develops, then its organizational structure changes and turns into a linear-staff one. Vertical connections remain in place, however, the manager has a so-called “headquarters” - a group of people who act as advisors.

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

Functional

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

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

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

For example, if problems arise with sales, the director has no idea who exactly to blame. Thus, the functions of management sometimes overlap and when a problem occurs, it is difficult to determine whose fault it was.

The advantages are that the company can be multidisciplinary and cope well with this. Moreover, due to functional separation, a firm can have multiple goals.

Linear-functional

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

With this type of control, all main connections are linear, and additional ones are functional.

Divisional

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

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

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

Matrix

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

The advantage of this organizational structure of the enterprise is the ease of introducing new products into production, as well as the company’s flexibility to the external environment. The disadvantage is double subordination, due to which conflicts often arise in work groups.

conclusions

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

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

Video - an example of a company's organizational structure: