The subjects of management of the property complex are: Forms of management of property complexes of municipal enterprises. Subsystem “Maintaining claims and claims with debtors under lease agreements”


Among the features characteristic of enterprises and organizations with the participation of state capital, which impede their effective functioning in the existing market relations, most often include:

· ineffectiveness of the enterprise management system;

· low level of responsibility of enterprise managers to founders for the consequences of decisions made,

· poor safety and inefficient use of enterprise property,

· weak financial and economic results of its activities;

· insecurity of the unity of the enterprise as a property complex;

· the practice of cross-subsidization and a distorted production cost structure.

Methodological developments in the field of management of state property complexes and their reform largely copy those for commercial organizations. But expect similar results for state enterprises not worth it, since the state property complex has significant differences:

High inertia of reproduction processes, caused, as a rule, by the complex structure of production and commercial relations and determining the effectiveness of the restructuring process by the initial state of the enterprise;

A significant share of non-production costs, often including maintenance costs non-core assets;

Disunity of functioning goals industrial enterprise as an independent commercial unit and the tasks facing the owner (represented by state and territorial authorities);

Ineffective management methods, including, as a rule, traditional and outdated forms: budgeting, support for a system of sanctions, standardization of economic indicators.

For systemic support of innovative development government organizations and state-owned enterprises, the main thing is the influx of investment. Government bodies can ensure the provision, including under government guarantees, by banks or special funds of long-term loans at low interest rates to the government innovative companies. At the same time, preferential taxation can be used as an additional support measure at the local level.

The use of strategic management elements in property management at the regional level involves the use of decision support systems, both at the level of an individual organization and at the municipal and regional levels. This is how the tasks of monitoring the state of the region’s property resources, testing hypotheses, analyzing and forecasting market conditions are solved, analytical justification strategic choice.

Topic 4

Management of property complexes of organizations and enterprises

I. Characteristics of real estate

II. Depreciation of fixed assets of an enterprise. Their assessment

Linear method. The annual amount of depreciation is determined based on the original cost or current (replacement) cost (in case of revaluation) of the object and the depreciation rate calculated based on the useful life of this object.

Reducing balance method. The annual amount of depreciation charges is determined based on the residual value of the object at the beginning of the year and the depreciation rate calculated based on the useful life of this object and the acceleration factor established in accordance with the legislation of the Russian Federation.

The acceleration coefficient is applied according to the list of high-tech industries and efficient types of machinery and equipment established by federal executive authorities.

A method of writing off cost based on the sum of the numbers of years of useful life. The annual amount of depreciation charges is determined based on the original cost or current (replacement) cost (in case of revaluation) of the object and the ratio, in the numerator of which the number of years remaining until the end of the useful life of this object, in the denominator - the sum of the numbers of years of the useful life of the object .

The method of writing off the cost is proportional to the volume of products (works). Depreciation is calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the object and the expected volume of production (work) for the entire useful life of the object.

The linear method means uniform depreciation. The methods of reducing balance and writing off value by the sum of the numbers of years of useful life mean accelerated depreciation of fixed assets.

The methods and procedure for calculating depreciation deductions for profit taxation are defined in Art. 256-259 Tax Code of the Russian Federation.

Depreciable property is property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer and are used by him to generate income and the cost of which is repaid by calculating depreciation.

Depreciable property does not include land, other natural resources (water, subsoil and other Natural resources), as well as inventories, goods, securities, financial instruments derivatives transactions (including forwards, futures contracts, options).

The composition of depreciable property also does not include:

· property budgetary organizations;

Ø the price of the transaction represents a reasonable remuneration for the object of evaluation and there was no coercion to complete the transaction in relation to the parties to the transaction on any part;

Ø payment for objects is expressed in monetary form.

Insurance price determined by agreement between the policyholder and the insurer based on the market value of a given element of fixed assets. Insured replacement cost is the full cost of elements of fixed assets reflected in the insurance policy. The insurable value taking into account depreciation (residual insurable value) is the insurable replacement cost minus accrued depreciation.

Collateral value used as collateral for loans and credits. It consists of the following parts:

¨ amount of the loan issued;

¨ compensation for losses or penalties (fine, penalty) due to delay in fulfilling the main obligation;

¨ interest on the loan;

¨ compensation of legal and other expenses caused by the foreclosure of the collateral;

Depreciation policy– a set of principles, plans, government actions carried out in terms of the formation, distribution and use of depreciation charges. Depreciation policy includes centralized regulation of standard service lives (depreciation standards); permission (prohibition) of the use of accelerated depreciation of equipment and determination of the boundaries (limits) of the use of accelerated depreciation; establishing rules for the use of depreciation deductions; encouraging the targeted use of depreciation and sanctions for inappropriate use of accelerated depreciation.

III. Contents of the enterprise's intangible assets. Amortization of intangible assets

The composition of intangible assets (IMA) of enterprises is determined by two regulations: the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2000) and Chapter 25 of the Tax Code.

When accepting assets for accounting as intangible, the following conditions must be simultaneously met:

a) lack of material-material (physical) structure;

b) the possibility of identification (allocation, separation) by the organization of property;

c) use in the production of products, when performing work or providing services, or for the management needs of the organization;

d) use for a long time, i.e. a useful life lasting more than 12 months. or normal operating cycle if it exceeds 12 months;

e) the organization does not intend to subsequently resell this property;

f) the ability to bring economic benefits (income) to the organization in the future;

g) the presence of properly executed documents confirming the existence of the asset itself and the organization’s exclusive right to the results of intellectual activity (patents, certificates, other documents of protection, agreement of assignment (acquisition) of a patent, trademark, etc.).

In accordance with these conditions, intangible assets include the exclusive right:

When purchasing intangible assets, additional costs may arise to bring them to a state in which they are suitable for use for the intended purposes. This may be the amount of remuneration of employed workers, corresponding contributions to social insurance and security, material and other expenses. Additional expenses increase the initial cost of intangible assets.

The initial cost of intangible assets created by the organization itself is determined as the sum of the actual costs of creation and production (material resources spent, wages, services of third-party organizations under counterparty (co-executive) agreements, patent fees associated with obtaining patents, certificates, etc.) , with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

Intangible assets are considered created if:

1) exclusive right to the results of intellectual activity obtained in the course of execution official duties or by specific tasks employer, belongs to the employing organization;

2) the exclusive right to the results of intellectual activity obtained by the author (authors) under an agreement with a customer who is not an employer belongs to the customer organization;

3) a certificate for a trademark or for the right to use the appellation of origin of a product is issued in the name of the organization.

General and other similar expenses are not included in the actual expenses for the acquisition and creation of intangible assets, except in cases where they are directly related to the acquisition of assets.

In accordance with the Tax Code of intangible assets, the results of intellectual activity acquired and (or) created by the taxpayer and other objects of intellectual property (exclusive rights to them) used in the production of products (performance of work, provision of services) or for the management needs of the organization for a long time are recognized ( lasting more than 12 months).

To recognize an intangible asset, it is necessary to bring economic benefits (income) to the taxpayer, as well as the availability of properly executed documents confirming the existence of the asset itself and (or) the taxpayer’s exclusive right to the results of intellectual activity (patents, certificates, other documents of protection, assignment (acquisition) agreement) patent, trademark).

Intangible assets, in particular, include the exclusive right:

· patent holder for an invention, industrial design, utility model;

· for a trademark and service mark, appellation of origin of goods and company name;

· patent holder for selection achievements;

· possession of know-how, a secret formula or process, information regarding industrial, commercial or scientific experience.

The initial cost of amortizable intangible assets is determined as the amount of expenses for their acquisition, creation and bringing them to a state in which they are suitable for use, with the exception of taxes taken into account as expenses in accordance with the Tax Code.

Cost of intangible assets created by the organization itself is defined as the amount of actual costs for their creation, production (including material costs, labor costs, services of third-party organizations, patent fees associated with obtaining patents, certificates), excluding the amounts of taxes taken into account in composition of expenses in accordance with the Tax Code.

Intangible assets do not include:

à research, development and development projects that did not produce a positive result technological work;

à intellectual and business qualities of the organization’s personnel, their qualifications and ability to work.

A comparison of the composition of intangible assets given by PBU 14/2000 and in the Tax Code shows that basically the same types are classified as intangible assets, but there are also differences.

In PBU 14/2000, intangible assets include the organization’s business reputation and organizational expenses (expenses associated with the formation of a legal entity, recognized in accordance with constituent documents part of the contribution of participants (founders) to the authorized (share) capital of the organization). These types of intangible assets are not included in the composition of intangible assets given in Art. 257 Tax Code of the Russian Federation.

At the same time, the Tax Code defines intangible assets as the exclusive right to a company name, as well as the possession of know-how, a secret formula or process, and information regarding industrial, commercial or scientific experience. These types of intangible assets are not included in the intangible assets given in the PBU.

It is advisable to establish a unified composition of intangible assets.

In industry at the end of 2000, intangible assets at book value amounted to 23.6 billion rubles. or 1.2% to the residual value of fixed assets.

In the total amount of intangible assets in industry, arising from copyright and other contracts for works of science, for computer programs, etc., amounted to 33%; rights arising from patents for inventions, industrial designs, utility model certificates, trademarks and others – 28.8%.

As with fixed assets, there are differences in determining depreciation charges for intangible assets for the purposes of accounting and for corporate income tax purposes.

For accounting purposes, depreciation of intangible assets is carried out using one of the following methods of calculating depreciation charges:

Linear;

Declining balance;

Write-offs are proportional to the volume of products (works).

The application of one of the methods for a group of homogeneous intangible assets is carried out throughout their entire useful life.

During the useful life of intangible assets, the accrual of depreciation charges is not suspended, except for the mothballing of the organization.

The annual amount of depreciation charges is determined when:

ü linear method– based on the initial cost of intangible assets and the depreciation rate calculated based on the useful life of this object;

ü reducing balance method– from the residual value of intangible assets at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this object.

During the reporting year, depreciation charges for intangible assets are accrued monthly, regardless of the calculation method used, in the amount of 1/12 of the annual amount.

In seasonal production, the annual amount of depreciation for intangible assets is accrued evenly throughout the period of operation of the organization in the reporting year.

ü method of writing off cost proportional to the volume of products (works)- accrual is made based on the natural indicator of the volume of products (work) in the reporting period and the ratio of the initial cost of intangible assets and the expected volume of products (work) for the entire useful life of the intangible asset.

The useful life of intangible assets is determined by the organization when accepting the object for accounting.

Definition useful life Intangible assets are made based on:

à the validity period of a patent, certificate and other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation;

à the expected period of use of the item, during which the organization can receive economic benefits.

For certain groups of intangible assets, the useful life is determined based on the quantity of products or other natural indicator of the amount of work expected to be received as a result of using this object.

For intangible assets for which it is impossible to determine the useful life, depreciation rates are established for 20 years (but not more than the life of the organization).

Depreciation charges for intangible assets begin on the first day of the month following the month in which this object was accepted for accounting, and are accrued until the full repayment of the cost or disposal of this object from accounting in connection with the assignment (loss) of exclusive rights to the results of intellectual activity by the organization.

Depreciation deductions for intangible assets cease from the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting.

Depreciation charges for intangible assets are reflected in the accounting records of the reporting period to which they relate and are accrued regardless of the results of activities in the reporting period.

Depreciation charges for intangible assets are reflected in accounting in one of the following ways: by accumulating the corresponding amounts in a separate account or by reducing the initial cost of the object.

Depreciation charges for organizational expenses of an organization are reflected in accounting by uniformly reducing the initial cost over 20 years (but not more than the life of the organization).

The use of one of the methods of reflecting depreciation in accounting for a group of homogeneous intangible assets is carried out throughout their entire useful life.

The methods and procedure for calculating depreciation on intangible assets for accounting purposes are basically the same as those used when calculating depreciation on fixed assets for accounting purposes.

Some differences are as follows:

× among the methods (methods) for calculating depreciation for intangible assets there is no method of writing off by the sum of the numbers of years of the useful life;

× for intangible assets for which it is impossible to determine the useful life, depreciation rates are established for 20 years;

× depreciation charges for intangible assets can be reflected in accounting not only by accumulating the corresponding amounts, but also by reducing the initial cost of the object.

Depreciation charges on intangible assets for profit tax purposes are calculated in the same way as for fixed assets - the useful life of intangible assets is determined.

The useful life of an intangible asset is determined based on the validity period of a patent, certificate and other restrictions on the useful life of an intellectual property object in accordance with the legislation of the Russian Federation or the applicable legislation of a foreign state, as well as on the basis of the useful life of intangible assets stipulated by relevant agreements. For intangible assets for which it is impossible to determine the useful life, depreciation rates are established for 10 years (but not more than the period of activity of the taxpayer).

Let us remember that when calculating depreciation charges for accounting purposes for intangible assets for which it is impossible to determine the useful life, depreciation rates are established for 20 years.

Depreciation is calculated for each intangible asset using one of the following methods:

Linear;

Nonlinear.

IV. Forms of granting state and municipal property for possession and use to other organizations

State and municipal property can be transferred into the possession and use of other organizations on the basis of lease, trust management, operational management, economic management, and free use.

From a legal point of view, economic management and operational management are special proprietary rights to real estate, lease and trust management are restrictions (encumbrances) on property rights.

The choice of one form or another of real estate use is determined by a number of factors, the main one of which is the achievement of management goals. Transfer to economic management, operational management, and free use makes it possible to achieve goals related to the integrated development of the territory of the municipality through the creation of municipal unitary enterprises and institutions.

Rental relations in Russia, the formation of which began with the adoption of the Fundamentals of the legislation of the USSR and union republics on rent, received intensive development with the beginning market transformations in the Russian economy, which significantly changed the situation of state-owned enterprises and opened up for citizens the opportunity to transition to economic independence in entrepreneurial activity.

In accordance with the Union legislation on rent, which has not been repealed to this day, and subsequent legislative and regulations Lease is a fixed-term paid possession and use of land, other natural resources, enterprises and other property complexes, based on an agreement, as well as property necessary for the tenant to independently carry out economic or other activities.

In world and domestic practice, leasing is permitted when carrying out any business activity not prohibited by law, and can be applied to property of all forms and types of property, i.e., the following can be taken as leased objects, including from the state:

a) land plots and other isolated natural objects;

The owner of a land plot can transfer it to other persons for rent or free-term use. The law may establish specifics for leasing land plots and other isolated natural objects.

b) enterprises and other property complexes;

c) individual buildings, structures, equipment, vehicles, inventory, tools;

d) other types of property, raw materials, products, other things that do not lose their natural properties during their use (non-consumable things);

e) rights of claim, debts, as well as rights to designations that individualize the enterprise, its products, works and services (company name, trademarks, service marks), and other exclusive rights.

The law may establish restrictions or specific objects, the rental of which is not allowed or limited.

The right to lease belongs to the owner of the leased object or to a person authorized by law or the owner to enter into a lease agreement.

At the initial stage of the formation of rental relations in Russia, when the owner was mainly the state, state-owned enterprises and organizations were given the right to lease property complexes, individual buildings, structures, equipment and other material assets that were under their full economic control or operational management . This made it possible to carry out a serious restructuring of state-owned enterprises, which provided leases to legal entities and citizens, joint ventures, international associations and organizations with everything that was subject to rent, and through this to receive significant funds for their core activities.

At the same time, it is the Russian Federation that establishes restrictions on the rights land tenants. Besides, land tenants are required to carry out land conservation measures.

Under a financial lease agreement (leasing agreement), the lessor can acquire ownership specified by the tenant property from a seller identified by him and provide the tenant with this property for a fee for temporary possession and use for business purposes. In this case, the lessor is not responsible for the choice of the rental item and the seller. The subject of a financial lease agreement can be any non-consumable things used for business activities, except for land plots and other natural objects.

The executive authorities of the constituent entities of the federation must and can provide the necessary support for the development of leasing activities aimed at technical re-equipment and modernization of production, including by participating in the financing of relevant projects from their budgets.

It is expected to bring the volume of leasing in Russia to the levels of developed Western countries: 25-30%.

Essentially, the issue of leasing state property mainly arises at the initial stage of entrepreneurial activity and fades into the background at the stage of its formation, since in this case economic relations arise, including lease ones, associated with other circumstances: innovation activities, intellectual property, know-how, leasing, etc., but these are no longer issues of leasing as a form of contractual relations, but of personnel and scientific and technical policy, including state policy.

In the system of municipal real estate management, rent and sublease occupy a special place. Common ground for the transfer of real estate for rent is the excess of the rent (without depreciation and property tax) of the profit on capital when using the property directly by the owner.

The feasibility of transferring real estate for rent is determined by the following factors:

¨ the property is not used by the owner in the current economic activity, i.e. does not generate income;

¨ the property is used by the owner, but causes losses for structural and technological reasons;

¨ real estate cannot be involved in economic turnover for economic reasons (for example, there is not enough working capital to organize production).

The advantages of leasing as a form of management lie, firstly, in the stability of obtaining additional income, and secondly, in the ability to use real estate in the future to develop one’s own economic activity when external conditions change. At the same time, cash receipts from the use of facilities are distributed over the long term.

Municipal property transferred to trust management is separated from other real estate of the management founder, as well as from the real estate of the trustee. This property is reflected by the trustee on a separate balance sheet, and independent accounting is maintained for it. A separate bank account is opened for payments for activities related to trust management. The trustee acts on his own behalf, but indicates that he is a trustee (otherwise liability for obligations will be transferred to his property).

V. System of indicators characterizing the activities of business entities

Analysis of economic activity consists of two closely interrelated sections: 1) Financial analysis; 2) Management analysis.

Solvency of production resources Rating assessment

Analysis of the production volume of issuing enterprises

Relationship Analysis

cost, volume

products and profits

The division of analysis into financial and managerial is due to the established practice of dividing the accounting system on an enterprise scale into financial accounting and management accounting. Financial analysis, based only on public accounting data, takes on the character of external analysis, i.e., analysis carried out outside the enterprise by interested counterparties, owners or government agencies. When analyzing only public reporting data, a very limited part of information about the activities of the enterprise is used, which does not allow revealing all aspects of the company’s activities.

Features of the external financial analysis are:

° multiplicity of subjects of analysis, users of information about the activities of the enterprise;

° diversity of goals and interests of the subjects of analysis;

° availability of standard methods, accounting and reporting standards;

° analysis is focused only on public, external reporting of the enterprise;

° limitation of analysis tasks as a consequence of the previous factor;

° maximum openness of the analysis results for users of information about the enterprise’s activities.

° analysis of absolute profit indicators;

° economic diagnostics financial condition enterprises and rating assessment of issuers.

When conducting intra-company financial analysis, in addition to financial statements, other system accounting data, data on technical training production, regulatory and planning information.

Features of management analysis are:

° orientation of the analysis results to the goals and interests of the enterprise management;

° use of all sources of information for analysis;

° lack of regulation of analysis from outside government agencies;

° comprehensiveness of the analysis, study of all aspects of the enterprise’s activities;

° integration of accounting, analysis, planning and decision-making;

° maximum secrecy of analysis results in order to maintain commercial secrets.

The key issue for understanding the essence and effectiveness of financial analysis is the concept of economic activity (business) as a flow of decisions about the use of resources (capital) in order to make a profit. Making a profit is ultimate goal economic activity of the enterprise, because it exists necessary condition to maintain the economic viability of the enterprise, maintaining the possibility of further capital investment and development.

VI. Evaluation of equipment, vehicles

Valuation of machinery and equipment - determining the value of one type of movable property. Important role When assessing, such indicators of their consumer properties play a role: functionally justified indicators; performance indicators, reliability; level of automation, accuracy and stability of operation, etc. The main objectives of the assessment include: revaluation of enterprise assets for accounting and taxation purposes; determination of the total value of the property complex when creating joint stock companies; secondary offering of shares; calculation of the market value of machinery and equipment for purchase and sale; their collateral value, insurance value, etc.

The valuation methodology has much in common with the valuation methods of real estate, intangible assets, and business. The features of the assessment include: the specifics of the object being assessed, the complexity of the problem of identifying the object, the high relevance of determining physical, moral and external wear and tear, etc.

The assessment is made on the basis of three classical approaches (cost, comparative and income).

Specific types of costs, the determination of which in some cases becomes necessary during assessment, include: the cost of residual replacement, the disposal cost, the cost of scrap (scrap).

  • Implementation of a quality management system to improve the organization’s activities at various levels of management
  • Modeling a management system for the sustainable development of an organization based on stakeholder relationship management

    • Management of the property complex of enterprises and organizations of state or municipal property in the Russian Federation is carried out on the basis of the norms of the Civil Code of the Russian Federation, as well as on the basis Federal Law No. 161-FZ “On State and Municipal Unitary Enterprises” by-laws and regulations.

    The main task of managing property complexes of enterprises and organizations of state and municipal ownership is to fulfill the requirements of the owner (state, municipal entity) for accounting, use and disposal of property. At the same time, the following are markers of the effectiveness of property management.

    1. Completeness of accounting and registration of rights to property, which is ensured by taking into account the composition of the property complex in state registers and in particular:

    conducting an annual inventory to control the composition of the property complex used with its actual inspection;

    carrying out a technical inventory to identify real estate objects;

    • - cadastral registration;
    • - entering information into the register of federal property;
    • - approval of lists of real estate and especially valuable movable property;

    providing state registration property rights of the Russian Federation;

    • - ensuring state registration of property rights of the property owner.
    • 2. Use (involvement) in the implementation of statutory activities is ensured by taking into account the use of objects and high quality management of each object:
      • - absence of unused objects;
      • - targeted use of the property complex, i.e. the presence of a program for its use with indicators, taking into account which unit, on what basis, under what conditions uses the object;
      • - for objects of movable property - availability of material responsible persons, checking the actual availability of the facility, its workload, development and compliance with standards of use and operation.
    • 3. The sufficiency of property is ensured by determining the optimal composition of the property complex on the basis of feasibility studies and planning of appropriate activities.
    • 4. Technical quality property is ensured by taking into account its technical condition, which is carried out by identifying the degree of wear, compliance with safety requirements, energy efficiency, and planning work to maintain the property complex in proper condition.
    • 5. Cost effectiveness is ensured based on their analysis and determination optimal structure costs of maintaining the property complex, the availability of strict management accounting of the cost structure, excluding unnecessary expenses.
    • 6. The efficiency of investment use of property is ensured by taking into account income from the disposal of the property complex, with the exception of cases of disposal leading to a negative financial result, the presence of a feasibility study of transactions for the disposal of property, and the availability of income from each transaction.

    Reflection Challenge

    Describe each of the indicated effectiveness criteria, if possible, highlighting several constituent elements in each of them, on the basis of which the degree of effectiveness of management influence can be determined. Is it possible to distinguish among these criteria those that are basic and those whose significance is insignificant?

    At the same time, decisions may be made on repair, reconstruction, sale, lease, waiver of the right of operational management, etc.

    Management of a property complex with state or municipal ownership is carried out based on the same principles and approaches that apply to the management of state and municipal unitary enterprises.

    IN Russian Federation in order to improve quality corporate governance in organizations with state participation, measures are taken aimed at creating an adequate system of remuneration for management bodies in connection with the achievement key indicators efficiency; application of balanced approaches to the payment of dividends by joint stock companies with state participation; development and implementation of programs for the disposal of non-core assets and core assets in organizations with state participation.

    Currently, when making decisions on the amount of dividends paid by joint stock companies with state participation, the Ministry of Economic Development of Russia and the Federal Property Management Agency are guided by By Order of the Government of the Russian Federation dated May 29, 2006 No. 774-r in accordance with which the position of the Russian Federation as a shareholder on dividend policy issues should be formed based on the need to direct at least 25% to pay dividends net profit companies without taking into account income (expenses) received from the revaluation of financial investments, unless otherwise established by acts of the Government of the Russian Federation.

    Thus, the adoption by the Government of the Russian Federation in 2012 of the proposed changes by the Ministry of Economic Development of the Russian Federation to the specified Order of the Government of the Russian Federation concerning the definition of a fixed minimum size part of the net profit allocated for the payment of dividends by companies with state participation allows for more accurate forecasting of the amount of federal budget revenues in the planning period from the participation of the Russian Federation in authorized capitals joint stock companies with state participation.

    Moreover, in pursuance of instructions of the President of the Russian Federation dated April 2, 2011 No. Pr-846 2 And dated 04/27/2012 No. Pr-1092 3 work continues on the gradual replacement of civil servants in government bodies business entities, whose shares (shares) are owned by the Russian Federation, by professional directors 4.

    Under the Federal Property Management Agency, a commission has been formed and is functioning to select independent directors, representatives of the interests of the Russian Federation and independent experts for election to the management and control bodies of joint-stock companies with state participation. The composition of this commission includes representatives of public and professional organizations, employees of sectoral federal executive authorities and the Federal Property Management Agency. The activities of the commission are open in nature, ensuring transparency of the procedures for submitting applications and selecting candidates from among professional directors to participate in the management and control bodies of joint-stock companies.

    As part of the execution of clause 4 instructions of the President of the Russian Federation dated 06/05/2013 No. Pr-1474 The Ministry of Economic Development of Russia has developed guidelines for the application state corporations, state companies, state unitary enterprises, as well as business societies, in authorized capital in which the share of participation of the Russian Federation, a constituent entity of the Russian Federation in the aggregate exceeds 50%, key performance indicators, including, among other things, indicators of the company’s capitalization and rates of return. Subsequently, the achievement of key performance indicators will be taken into account when making decisions on remuneration for the management of organizations with state participation and personnel decisions.

    Supervisory and control functions regarding the management of property complexes of enterprises and organizations of state or municipal ownership are assigned to the Ministry of Economic Development of the Russian Federation, whose main tasks in this area are:

    • - ensuring optimization of the composition of property complexes of enterprises and organizations, including by monitoring the activities of enterprises and organizations that are part of the property complex, with the right of reorganization, transformation into business companies or other legal forms, liquidation of enterprises and organizations of state or municipal form property that does not conduct financial and economic activities;
    • - formation and implementation of a system of economic monitoring and control over the activities of enterprises and organizations, including the adoption and implementation of strategies for their development and activity programs, the formation of a system for assessing the performance of enterprises and organizations of state or municipal ownership, the property of which is part of the property complex, and efficiency use of federal property;
    • - effective management of the property of enterprises and organizations of state or municipal ownership.

    Features of property complex management. There are also unresolved problems regarding the management of the property complex of organizations and enterprises of state and municipal ownership.

    Thus, in the management of these property complexes they often distinguish tech-oriented And human-centered approaches. The goal of both approaches is to focus on meeting human needs, but they differ in the means of achieving it and in terms of performance indicators. In particular, each approach has its own system of indicators for achieving performance results and feedback methods for monitoring the degree of achievement of goals.

    The technology-oriented approach focuses primarily on infrastructure indicators as a means of meeting the needs of the population. This approach assumes that the availability of means to satisfy the needs of the population automatically leads to the satisfaction of these needs.

    Feedback is provided through tracking statistical information of a technical type (for example, the number square meters housing, the amount of funds absorbed, the number of beds in hospitals, etc.), and the degree of achievement of certain tasks and the feasibility of implementing corresponding actions is determined by employees of government bodies. According to the technology-oriented approach, the end consumers of services - communities - are practically excluded from management and feedback processes.

    The person-oriented approach is aimed at the end result - meeting the needs of the population. In this case, feedback is provided directly through the population based on social rather than statistical information. The indicators for this approach are the human development index: longevity, level of education, level of income per capita, degree of satisfaction with various services, state of security, environment, etc.

    The combination of these approaches in the field of state and municipal property has its advantages and disadvantages. The first approach allows government authorities and local government formulate tasks independently of the community; these tasks turn out to be economically more promising and large-scale. Although this approach may result in environmental and social losses. In the second approach, attention officials local government is aimed at solving current social problems that are close to society, but not so promising from an economic point of view, and therefore the likelihood of using innovations in this approach is quite low.

    In foreign and domestic practice of managing a complex of enterprises and organizations of state and municipal ownership, technology-oriented approaches have become widespread. But through the removal of the community from managing the organization own life, from participation in decision-making, from control over the activities of state and local authorities, the ground is created for committing corrupt acts and there is a feeling of ineffectiveness of applying this approach to managing the property complex of enterprises and organizations of state and municipal ownership 1. The way out of this situation is seen in building transparency and openness in the process of managing the property complex of enterprises and organizations of state and municipal ownership, which can be achieved through the use of information and communication technologies in management.

    Given these shortcomings of the techno-oriented approach to management, democratically developed countries are trying to apply human-oriented approaches next to it. They provide such social technologies citizen involvement, such as referendums and consultative surveys, public hearings and discussions, local initiatives as forms of public consultation, strategic planning development of society with the participation of representatives of relevant communities, etc. Thus, techno- and human-oriented approaches complement each other. However, for reasonable management decisions indicators of a human-centered approach must be transformed into technical indicators action plans management structures. One of the main indicators of the human-oriented approach and its assessment is the human development index, which is closely related to the implementation of management on the principles of sustainable development, the significance of which lies in comprehensively balanced development.

    Management of property complexes of enterprises and organizations with state and municipal ownership is carried out in the Russian Federation in order to ensure sustainable development of both the state as a whole and the municipality in particular, in order to ensure managed development. Therefore, the main element of such development is management activities public institutions.

    The concept of “sustainable development” notes the balanced functioning of three components: nature, society and economy. The environmental aspect of sustainable development lies in directing society's efforts to preserve and rational use natural resources, regulation of the activities of economic entities from the position of minimizing the negative impact of their activities on environment. The economic aspect lies in self-development based on highly efficient, resource-saving, environmentally friendly, economical technologies. Social - in creating conditions for the individual, for his development and self-education. The social component of sustainable development is directly related to the human development index. Human development involves, on the one hand, the formation of human capabilities (improving health, acquiring knowledge and professional skills), and on the other, the use of these opportunities for recreation, work, cultural, social, and political activities.

    Thus, at the present stage, attention should be focused on the introduction of technologies for managing the property complex of enterprises and organizations of state and municipal ownership that are socially safe for the territorial community, focused on people and their needs. Such technologies can be based on socio-functional and diversified approaches.

    A model for improving the management system of the property complex of enterprises and organizations of state and municipal ownership, based on the use of the proposed social-functional and diversified approaches, is shown in Fig. 5.1.

    Rice. 5.1.

    As practice shows, traditional in the management of public and municipal property is a social-functional approach, conditioned by an awareness of the very nature of communal property, although today it requires improvement and bringing it into line with the requirements of the current stage of development of local self-government in Russia and economic trends. Improving the application of the socio-functional approach consists of:

    • - in attracting society to self-government (by forming public infrastructure and directly influencing the organization of the provision of vital services);
    • - improving the functioning of municipal unitary enterprises;
    • - establishing intermunicipal organizational and economic ties for the management of state and municipal facilities, development and implementation of joint projects of territorial communities on the basis of state and municipal property.

    Involving the population of a municipality in the process of managing objects of the property complex of enterprises and organizations of state and municipal ownership contributes to the development of corporate interest among the population in the management of such objects. As shown world practice, this brings not only social results, but also purely economic ones (development various forms self-organization to provide services and, accordingly, more efficient organization their provision, transparent, reasonable tariffs, quality control of services, “economical” attitude towards the object, and, consequently, towards state and municipal property). In Russia, at the current stage, such a process may be hampered by the unwillingness of the population of municipalities to apply self-governing mechanisms for managing part of state and municipal property, which is directly related to the real ability of society for self-government as a whole.

    Case Study

    The European Charter of Local Self-Government (1985) is not limited to declaring the right of local authorities to independently make decisions on issues of local importance, but focuses on their real ability to do so. In Russia, “right” is constitutionally enshrined and largely regulated by law, but the level of “real ability” remains low. The inconsistency of material and financial autonomy and economic self-sufficiency in local self-government with both the assigned powers and international traditions and acts gives reason to believe that the competence of the population of a municipality in managing as a subject of economic relations, in comparison with other countries, is limited.

    The effectiveness of managing the property complex of enterprises and organizations of state and municipal ownership, which forms the basis of the state/municipal sector of the economy, without taking into account interaction with the population of the state and (or) municipality, is impossible. The availability of sufficient financial, property, personnel, organizational, information resources, etc. at the disposal of local governments is also essential for the real ability to independently manage local affairs. This approach is extremely important, since it allows us to find out in which cases the institution of local self-government actually functions, and in which it remains only declared, and its formal legal model is not implemented in practice.

    Self-governing mechanisms The property complex of organizations and enterprises of state/municipal ownership includes:

    • - the possibility of creating organizations with special functions of supervision (management) regarding social objects, conducting social examination of various kinds of projects at the state or local level;
    • - social initiatives and innovations;
    • - monitoring the quality of services and their compliance with regulatory requirements;
    • - creation/maximum distribution of self-organization bodies of the population and providing them with certain functions for managing and ensuring the availability of state/municipal services.

    Problem analysis

    Today, the public sector of the economy and the sphere of providing life support to the population of the state in general or a municipality in particular is gradually being developed by private structures within the framework of cooperation with the authorities on a partnership basis. Cooperation between the private and public/municipal sectors and providing the population with quality services is most appropriate in such areas of life support for the population as water supply, sanitation and waste removal, municipal energy, transport, healthcare and education, i.e. in sectors that are traditionally classified as public services.

    The essence of a public-private partnership comes down to the transfer by a public partner (at the local level - a local government body) to a private partner of certain functions for managing state or municipal property objects in a certain area of ​​supporting the life of a municipality on clearly established conditions based on the effective distribution of resources and benefits , responsibility and risks.

    Involving a private partner in the management of state or municipal property complexes facilitates the use of market and economic mechanisms.

    It is worth noting the following competitive advantages:

    • - low price units of products (services) while ensuring its quality; entrepreneurial skills and the ability to economically justify the price-quality ratio;
    • - ability to promote your product on the market and pursue a policy of partnerships with consumers;
    • - improved business efficiency based on flexible response to fluctuations in demand;
    • - experienced management and access to new technologies, which was limited within the framework of the state monopoly of public services;
    • - opportunities for capital movement and access to credit resources.

    Thus, we have reason to assert that at the present stage it is necessary to focus on improving the management system of the property complex of enterprises and organizations of state and municipal ownership by identifying socially safe management technologies focused on people and their needs. Possible option achieving this is the proposed rational combination of socio-functional and diversified approaches.

    The first is an objective necessity in relation to the institution of state and municipal property as a whole, ensuring the actual implementation of the basic functions of state administration and local self-government. The second one creates opportunities to take advantage of market mechanisms in the state and municipal sectors.

    • Order of the Government of the Russian Federation dated May 29, 2006 No. 774-r “On the formation of the position of the shareholder - the Russian Federation in joint-stock companies whose shares are in federal ownership.”
    • List of instructions for the implementation of priority measures aimed at improving the conditions of the investment climate in Russia dated 04/02/2011. URL: http://kremlin.ru/events/president/news/10807 (access date: November 29, 2015).
    • List of instructions on the issue of development of competition and entrepreneurship dated 04/27/2012. URL: http://kremlin.ru/events/president/news/15166 (date of access: November 29, 2015).
    • Rosimushchestvo dated September 16, 2011 No. GN-15/28327 “On the implementation of subparagraph “e” of paragraph 1 of the order of the President of the Russian Federation dated April 2, 2011 No. 846.” URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=120137 (access date: 11/29/2015) .
    • « Guidelines on the application of key performance indicators by state corporations, state companies, state unitary enterprises, as well as business companies in the authorized capital of which the share of participation of the Russian Federation, a constituent entity of the Russian Federation in the aggregate exceeds fifty percent” (vtb. Rosimushchestvo). URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LA W;n=17105(W=134;dst= 100002,0;rnd=0.056764388210389205(access date: November 29, 2015).
    • Klenov S. N. Legal support state and municipal government M., 2015. P. 82.
    • Shamarova G. M. Fundamentals of state and municipal management. M., 2013.S. 116.
    • European Charter of Local Self-Government (done in Strasbourg on 15.10.1985).

    UDC 332.1: 338.6 BBK 65. 9(7) K-91

    Elena Gazizovna Kosova, applicant, assistant at the Department of Finance and Credit, Institute of Economics, North Caucasus State Humanitarian Technological Academy, t89280257925.

    FEATURES OF MANAGEMENT OF THE PROPERTY COMPLEX OF A CITY MUNICIPALITY

    (reviewed)

    The article discusses various forms of management organizations and methods effective use property complex of the city municipality.

    Key words: management, urban municipality, municipal economy, property complex.

    Kosova Elena Gazizovna, applicant, assistant of the Department of Finance and Credit of the Economic Institute FSEI HPE “North-Caucasian State Humanitarian Technological Academy,” tel.: is: 89280257925.

    FEATURES OF PROPERTY MANAGEMENT OF CITY MUNICIPALITY

    The article discusses various forms of management organization and ways of efficient use of the property complex of the city municipality.

    Keywords: management, urban municipality, municipal economy, the property complex.

    The efficiency of a municipality is determined by the state of its economy, and it, in turn, depends on the level of use of municipal property and the resources at its disposal. The development of the municipal economy is most consistent with the interests of the population.

    An integral part municipal economy is municipal economy, which is a set of enterprises and institutions carrying out economic activities on the territory of the municipality aimed at meeting the social needs of the population.

    In identifying the problems of local economy management, we note that the local economy is a collection municipal enterprises, organizations, institutions, engineering infrastructure facilities, municipal housing stock, and other property that serve the population of the municipality. In principle, the local economy includes not only municipal property, but also enterprises, organizations, institutions and federal, republican and private property, whose activities are primarily related to serving the population

    In the municipal ownership of the city of Cherkessk there is property intended for resolving issues of local importance of the urban district, for the implementation of certain state powers delegated to local government bodies of the municipality, for ensuring the activities of municipal unitary enterprises and municipal institutions, as well as for resolving issues of organizing the life support of the municipality, the right to decide which is granted to local governments by Federal laws.

    The composition of municipal property is determined in accordance with federal laws and laws of constituent entities of the Russian Federation. According to Federal Law No. 131-FZ of 2003, municipal property includes:

    Property intended to resolve issues of local importance, including municipal lands and certain natural resources;

    Property intended for the exercise by local governments of certain state powers;

    Property intended to support the activities of local government bodies and officials, municipal employees, employees of municipal enterprises and institutions.

    The 2003 federal law specifies the composition of municipal property, which

    may be owned by settlements, municipal districts and urban districts. According to the Law, municipal ownership should only include property necessary to fulfill the powers of local governments as public authorities.

    Property intended for commercial use (profit making) must be transferred to other owners. Municipal property, depending on its purpose, can be divided into two main groups: property that allows conducting economic activities, producing goods and providing services, and property that ensures the performance of managerial and other non-economic functions of local government. The property of the first group is assigned to municipal enterprises and institutions with the rights of economic management or operational management. It allows business entities to function, and in some cases, to make a profit and pay taxes and fees to the budget. The property of the second group, not assigned to municipal enterprises and institutions, constitutes (together with financial resources) the treasury of the corresponding municipality.

    Based on the indicators in Table 1, we can conclude that municipal enterprises operate unprofitably and economic basis, which was created in the previous period, namely in 2007 and previous years, were largely destroyed by the economic crisis, but timely assistance from the republican and federal authorities contributed to the preservation of municipal enterprises and their functioning. On a positive note is an increase in investment in fixed capital and relative stability in the number of employees (no sharp decrease in the number of employees), a decrease in unprofitability by 2.5 times.

    Table 1 - Dynamics of efficiency of use of municipal property in the urban municipality of Cherkessk, 2007-2009

    2007 2008 2009 2008 to 2007, % 2009 to 2008, %

    Enterprises by type of ownership, units 6354 6964 7270 109.6 104.4

    state 279 272 272 97.4 100.0

    municipal 108 100 101 92.5 101.0

    private 5339 5982 6591 112.0 110.1

    Average number employees, people 10.8 10.1 9.9 93.5 98.0

    Volume of shipped goods of own production, performed works and services, thousand rubles. 1838.3 2100.2 1755.0 114.2 83.5

    Availability of fixed assets, million rubles. 2642.4 3188.7 4100.1 120.6 128.5

    Investments in fixed assets, million rubles. 945.3 1301.1 1379.7 137.6 106.0

    Balanced financial result (profit (+), (loss (-) of organizations’ activities, million rubles 121.7 -44.7 -17.8 -36.7 -38.8

    Source: compiled according to data from the city municipality of Cherkessk.

    As is known, existing legislation allows local governments, on behalf of the municipality, to independently own, use, dispose of and manage municipal property. In accordance with the Law, they have the right to transfer municipal property for temporary or permanent use to individuals and legal entities, state authorities and local governments, alienate, and make other transactions in accordance with federal laws.

    IN modern conditions, the full functioning of Federal Law No. 131, the question of forming a system of measures to create a mechanism for managing and effectively using municipal property in the system of each specific municipality has become more acute than ever, since municipal property is the source of the financial and economic power of any management system.

    Let's consider some forms of municipal management acceptable for use by the municipality of the city of Cherkessk. The municipal government system can interact with private enterprises through a municipal order form. This is work aimed at performing work on the improvement of the territory of the municipality, public services for the population, construction and repair of social infrastructure facilities, production of products, provision of services necessary to meet the everyday and socio-cultural needs of the population of the territory of the municipality, to perform other work using the provided for this material and financial resources at the expense of the local budget. Consequently, the involvement of subjects of various forms of ownership in economic turnover constitutes the economic and legal nature of the local economy, and this diversity must be used when creating financial system municipal government.

    The municipal government system today has become precisely the structure that integrates local economic facilities and resolves all economic and social problems and tasks of servicing the municipal economic complex. One of the areas of municipal management and management for the city is the objects of socio-economic infrastructure, that is, healthcare institutions, education, preschool education, cultures managed directly by the city, these areas, as a rule, are part of municipal property and are supported through budget funding.

    The second fairly large-scale area of ​​municipal government consists of areas of economic activity that operate primarily on the principles of commercial calculation - trade, consumer services, housing and communal services, transport, construction.

    The first and second spheres together represent a socio-economic system that reproduces the life activity of the population living in a given territory.

    One of the methods of disposing of municipal property of the city of Cherkessk is operational management; this method is a system of relations in which an enterprise or institution uses and disposes of property within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property. The owner has the right to seize excess unused property and dispose of it at his own discretion. The subject of operational management can dispose of assigned property only with the consent of the owner. The owner, represented by the municipality, determines the procedure for distributing the income of an enterprise or institution, and the business entity disposes of the income and property acquired from these incomes independently. For the obligations of the subjects of operational management if its property is insufficient, the municipality as the owner bears subsidiary liability.

    For the municipal government system, the most economical effective method disposal of municipal property is rent, i.e. leasing for temporary use of municipal property not assigned to other legal entities on property law. The right to lease municipal property belongs only to municipality as an owner. The transfer of municipal property is formalized by a lease agreement, under which the lessor undertakes to provide the tenant with certain property for temporary use for rent. In this case, the income received by the lessee as a result of the use of the leased property in accordance with the agreement is his property. Land plots, natural objects, enterprises and other property complexes, buildings, structures, equipment, vehicles and other things that do not lose their natural properties during their use can be leased. The lease agreement must contain data that makes it possible to definitely establish the property to be transferred to the lessee as the leased object. The property is rented together with all its accessories and related documents. When concluding a lease agreement, the municipality notifies the tenant of all rights of third parties to the municipal property being leased (easement, right of lien, etc.).

    The method of trust management of municipal property is little used in the practice of municipal management in Russia, including the city of Cherkessk. The essence of this method is that trust management is carried out on the basis of an agreement, according to which the municipality, as the founder, transfers property to the trustee for management for a certain period. Management is carried out in the interests of the municipality; in some cases, it is possible that trust management will be carried out in the interests of the person entrusted with the municipality. This person may be individual entrepreneur or a commercial organization, other than unitary enterprise. Property is not subject to transfer into trust management to a state body or body of another municipal entity. The transfer of property into trust management does not entail the transfer of ownership of it to the trustee, but he has the right to perform any legal and actual actions in relation to this property in accordance with the agreement in the interests of the municipality.

    IN trust management can be all objects of municipal property, including enterprises and property complexes, individual objects, securities and other property. Property already placed by a municipality under the rights of economic management or operational management cannot be transferred to trust management.

    A form of effective use of municipal property is the participation of the municipality in business entities. Owned management

    The administration of the city district carries out shares (shares, shares) in the authorized capital of business companies to a municipal entity. The administration of the urban district appoints its representative to participate in the work of the governing bodies of business companies and partnerships in the authorized capital of which the municipality has a share. Privatization of municipally owned shares (shares, stakes) in the authorized capital of business companies is carried out on the basis of the approved forecast plan for the privatization of municipal property and decisions on the conditions of their privatization adopted by the Duma of the city district. It should be noted that the municipality of the city of Cherkessk has the opportunity to use this form, but misses this opportunity.

    Some municipalities, subject to appropriate conditions, may take advantage of the concession agreement. Under a concession agreement, one party (the concessionaire) undertakes, at its own expense, to create and (or) reconstruct the property specified in this agreement, the ownership of which belongs or will belong to the other party (the grantor), to carry out activities using (operation) of the object of the concession agreement, and the grantor undertakes to provide the concessionaire, for the period established by this agreement, with the rights to own and use the object of the concession agreement to carry out the specified activities. List of proposed forms effective management municipal property is not final, theory and practice will create, and other, new ways will appear, but the city of Cherkessk can use the above forms for the benefit of the population.

    Literature:

    1. Zotov V.B. Municipal management system. St. Petersburg: Peter, 2008. 271 p.

    2. Vasilenko I.A. State and municipal administration. M., 2005. P. 41.

    3. Roy O.M. System of state municipal government. M., 2005. P. 63.

    1. Zotov V.B. The system of municipal governance. SPb.: Peter. 2008. 271 p.

    2. Vasilenko I.A. State and municipal management. M.: 2005. P. 41.

    3. Roy O.M. The system of state municipal governance. M.: 2005. P. 63.

    IN economic literature everything that a company has and uses in production activities, is called the property of the enterprise. In accordance with Art. 132 of the first part of the Civil Code, “an enterprise as an object of rights is recognized as a property complex used to carry out business activities. The composition of an enterprise as a property complex includes all types of property intended for its activities, including land plots, buildings, structures, equipment, inventory, raw materials, products, rights of claim, debts, as well as rights to designations that individualize the enterprise, its products, and work and services (trade name, trademarks, service marks), and other exclusive rights, unless otherwise provided by law or contract.”

    The property of an enterprise includes all types of property that are necessary to carry out business activities.

    Typically, property is divided into tangible and intangible elements.

    Material and material elements include land plots, buildings, structures, machines, equipment, raw materials, semi-finished products, finished products, cash.

    Intangible elements are created in the process of life of an enterprise. These include: the company's reputation and circle regular customers, company name and trademarks used, management skills, personnel qualifications, patented production methods, know-how, copyrights, contracts, etc., which can be sold or transferred.

    The relevance of the chosen topic of work lies in the fact that the property of an enterprise is the subject of study in various disciplines: law examines the legal aspects of the existence, protection, transfer of property rights and obligations; in the analysis of economic activity, the efficiency of use is considered various types property of the enterprise; in an economics course, the property of an enterprise is considered as economic, economic resource, the use of which ensures the activity of the enterprise; accounting reflects the movement of property and the main sources of its formation.

    The principles of enterprise property management vary depending on organizational forms enterprises. Currently in Russia the following main organizational and legal forms approved by law can be distinguished:

    1. Individual using hired labor

    enterprises without the use of hired labor

    full 2. Limited liability partnerships

    mixed

    open 3. Joint stock companies closed federal 4. State municipal

    5. Non-profit public organizations

    Purpose of the work: to determine the basic principles and methods of enterprise property management from a management point of view.

    Required condition Effective management requires having goals. The goals for managing an enterprise as an economic entity are financial and economic indicators that can be determined as a result of forecasting the future activities of the enterprise. Target indicators can be determined only if the company has a developed business plan, from which it follows: how, in what time frame, and why certain financial and economic indicators can be achieved.

    The owner of any enterprise is able to assess how effectively his property is used only by comparing the planned indicators with the achieved ones. Unfortunately, over the past 10 years the state has not done anything practical steps to create a more or less efficient planning system in the real sector of the economy.

    You can create any number of bodies involved in managing state property, but it is impossible to manage without clear goals and quality information. There are no plans - there will be no constructive and consistent actions aimed at achieving certain goals.

    Job objectives:

    1. Study the main regulations governing the management of enterprise property in the Russian Federation at the present stage.

    2. Study the system of state and municipal property management;

    3. Describe crisis management property of an enterprise at the stage of bankruptcy.

    The work was carried out on the basis of information obtained from educational and reference literature, as well as from other sources: regulations, periodicals, enterprise documentation, expert judgments, open statistical information.

    1. Types and forms of enterprise property management

    1. 1 Legal regulation of enterprise property management

    The federal law“On state and municipal unitary enterprises” is determined in accordance with Civil Code of the Russian Federation (Civil Code of the Russian Federation) the legal status of the state unitary enterprise and the municipal unitary enterprise (hereinafter also referred to as the unitary enterprise), the rights and obligations of the owners of their property. A variety of unitary enterprises are state-owned enterprises. State-owned enterprises are state-owned enterprises under the direct control of government agencies.

    The property of a unitary enterprise belongs by right of ownership to the Russian Federation, a constituent entity of the Russian Federation or a municipal entity.

    The property of a unitary enterprise is formed through:

    Property assigned to a unitary enterprise with the right of economic management or with the right of operational management by the owner of this property;

    Income of a unitary enterprise from its activities;

    Other sources that do not contradict the law.

    The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including between employees of the unitary enterprise.

    The difference between the rights of economic management and operational management lies in the content and scope of powers received by the subjects of these rights from the owner of the property assigned to them.

    Subjects of economic management and operational management rights can only be legal entities existing in special organizational and legal forms - “enterprises” and “institutions”.

    The subject of the right of economic management under current legislation may be a state or municipal unitary enterprise (Articles 113 - 114 of the Civil Code of the Russian Federation) as a type of commercial organization.

    The subject of the right of operational management can be both unitary enterprises (Article 115 of the Civil Code of the Russian Federation), belonging to the category of commercial organizations, and institutions (Article 120 of the Civil Code of the Russian Federation), related to non-profit structures, as well as enterprises belonging to private property.

    The right of economic management, owned either by an enterprise, as commercial organization; or an institution carrying out activities authorized by its owner entrepreneurial activity; because of this, it is broader than the right of operational management, which may belong either to non-profit institutions by the nature of their activities, or to state-owned enterprises.

    In accordance with Art. 294 of the Civil Code of the Russian Federation, the right of economic management is the right of a state or municipal unitary enterprise to own, use and dispose of the owner’s property within the limits established by law or otherwise legal acts.

    The right of operational management in accordance with paragraph 1 of Art. 296 of the Civil Code of the Russian Federation is the right of an institution or a state-owned enterprise to own, use and dispose of the owner’s property assigned to it within the limits established by law, in accordance with the goals of its activities, the owner’s tasks and the purpose of the property.

    The founding owner has the right to seize property from the subject of operational management rights only in three provided by law cases (excess, unused or misused), and dispose of it at your own discretion. No property other than finished products, a state-owned enterprise does not have the right to dispose of it without the consent of the owner.

    1.2 Objectives and general principles of state property management

    The tasks of state property management include two main blocks: strategic management and operational management.

    Strategic management issues include:

    Investment decisions;

    Decisions on debt obligations of enterprises, especially to the state budget (both on taxes and on issued loans and guarantees);

    Problems of choosing directions for the development of specific state-owned enterprises.

    Operational management includes three main groups of tasks: planning, control and management decision making. High efficiency of state property management can be ensured through the implementation of one of the most common concepts modern management, - “management by objectives”. Management by objectives involves having clear, measurable and achievable goals, as well as a strategy and action plan that will ensure that the goals are achieved. Business planning is not a step back, but professional look to the future. The lack of goals and plans gives rise to irresponsibility in enterprise management. If there are no goals and the ways to achieve them are not defined, then there are no clear criteria for assessing the effectiveness of management. As a result, control procedures on the part of the owner (in this case the state) turn from the most important management functions into an empty formality. Thus, the presence of a business plan that includes certain goals (in the form of financial and economic indicators), as well as the main provisions of the enterprise development strategy and operations, is the most important condition for creating a management system by goals.

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