The Problem of Perfection crisis management enterprise is one of the fundamental in the theory and practice of management. Significant gaps in enterprise management in a crisis necessitate the development of an enterprise recovery strategy. It is strategic planning, according to many economists, that should be considered as a key factor in the success of an enterprise and overcoming crisis situations. Considering an enterprise as an open system, the success in the market of which depends on its ability to adapt internal reserves to dynamically changing environmental conditions, it becomes obvious that it is necessary to introduce a strategic planning system in order to ensure the efficiency of the enterprise's functioning in market conditions. The strategic plan, which is a dynamic process, makes it possible to properly take into account the changes taking place in the external environment in order to adapt and adapt accordingly the internal factors of production to overcome crisis situations.

At the moment, in Kazakhstan, the opinion on the need for a planning system in the economic activity of enterprises of all forms and ownership is firmly established. Considering the situation that has developed in most Kazakhstani enterprises, it should be noted that, unfortunately, insufficient attention is paid to planning issues and, in particular, to the strategic planning system: a “residual approach” is used or is absent altogether. Thus, enterprises focused on more for mass production, they use an exclusively order-based planning method, i.e. planning of their activities is carried out on the basis of existing orders, which leads to only a slight load on existing production capacities, and, consequently, to the emergence of crisis situations.

Enterprises, carrying out marketing research to find consumers of their products and markets, often consider this type of action as a strategic management of their organization. The study also showed that planning in the form in which it is currently carried out at the enterprise does not contribute to increasing the competitiveness of products and thereby achieving the optimal level of flexibility in the functioning of the organization, but, on the contrary, plays the role of a kind of barrier to achieving these goals. and contributes to financial hardship. This is confirmed by the fact that most domestic enterprises have practically replaced the process of strategic planning with the development of business plans.

In the planning of the activities of individual production units of large companies, there is no link with the overall strategy of the entire enterprise as a whole. Planning goes, on the one hand, along the old beaten track, on the other hand, each division is trying to find its own business. Thus, there is a situation when there is no general development strategy, there is no single plan with a marketing orientation. As a result, losses are growing, debts to the budgets of all levels, the opportunity is lost not only to replenish the volume of working capital, the absence of which acts as a kind of “scourge” for the enterprise, but in the current conditions, we are talking about recovery, maintaining the viability of the enterprise, protecting it from collapse and subsequent liquidation.

Strategic planning meets the needs of the enterprise if:

a) analysis is required within the time of production and sale of the product or a longer period;

b) there is a tendency to solve the problems of the present and future periods associated with scientific and technological progress or socio-political factors;

c) there is instability or even a crisis in the activities of the enterprise.

Figure 1 shows the main directions of strategic planning for crisis management, which takes into account not only the analysis and the state of the domestic market, but also, based on certain capabilities of companies, including production capacities, economic and financial resources, business opportunities, gives the formulation and development of development goals for overcoming the crisis. The development of strategic and tactical anti-crisis plans is of great importance for the effective functioning of companies. Strategic and tactical planning are interrelated. Tactical planning is carried out within the framework of the chosen strategy. If operational activities are carried out in isolation from strategic goals, this can lead to a short-term improvement in the financial position of the enterprise, but will not eliminate the underlying causes of the crisis.

When analyzing aspects of planning, the focus of the enterprise should be product policy. Therefore, the beginning of the analysis, in our opinion, is the definition of not only the industry in which the enterprise operates, but also the numerous types of activities that the enterprise can engage in. This requires a change in attitude to planning the prospects for the development of an enterprise, since it involves considering problems of interest not only from the inside, but also from the outside (studying the environment of the enterprise - dangers, opportunities, risks that arise from the state of surrounding firms and the requirements for their activities). For this, it is necessary to search for criteria that evaluate the work of the enterprise in terms of external and internal factors.

Figure 1 - The main directions of strategic planning in the organization

The desired criteria for analyzing the activities of the enterprise should be:

• assessment of prospects in terms of competitive status;
• rate of return or profitability;
• stability and technology.

Thus, the main tasks of strategic planning, in our opinion, include:

1. Studying the basic problems of flexible development of the enterprise;

2. Diagnostics of the current period of the enterprise;

3. Decision making based on diagnostics and long-term forecasts, formation of long-term goals;

4. Formation of costs and the use of various types of resources.

There is a hierarchy of goals and objectives of the strategic plan: basic goals, goals for product and market strategies, goals for structure or resources, performance targets. Let us consider only the basic goals and objectives regarding the model of anti-crisis development of the enterprise, which we propose to divide into three subgroups.

The first subgroup - the main boundaries of development:

• volume of sales;
• profit, net profit (including profit for renewal);
• profitability of sales, assets, own funds;
• asset turnover.

The second subgroup is development in the market:

• factors describing the position of the goods on the market (including by types of goods), and their temporal characteristics.

The third subgroup is development within the enterprise:

• the degree of compliance of the enterprise's ability to update with the requirements of the external environment (including by planning groups).

Figure 2 shows a model of anti-crisis management that characterizes the relationship between strategy and tactics in an enterprise, developed by us on the basis of foreign experience. If an enterprise monitors the appearance of an external threat in a timely manner and has enough time to develop a well-thought-out strategy and tactics, then it can consistently solve emerging problems. In a crisis situation, the implementation of the necessary changes must be carried out in a fairly short time. Therefore, when planning an anti-crisis strategy and tactics, it is necessary to strive for maximum parallelism of work. The introduction of anti-crisis strategy and tactics in companies will be most effective if they are combined with an already adapted management structure and are subject to a balanced system of goals.

The goals of the enterprise must be realistically described, have real content and meaning, from which the behavior and internal philosophy of the enterprise must be determined. Depending on at what level of the organizational structure the basic idea arises, where plans are considered, and who executes them, planning in enterprises is carried out according to one of the following schemes: below (decentralized) and interactive (in interaction).

Figure 2 - Model of anti-crisis management, characterizing the relationship between strategic and tactical planning

Strategic and tactical plans for anti-crisis management are formed in the process of vertical interaction. At the same time, there is a division of labor along the vertical. Some areas, such as acquisitions, participation in joint ventures and new projects that cannot be assigned to any one unit, are developed by enterprise development and planning services and are carried out at the level of the enterprise as a whole. Intra-factory departments follow directives from top management and make plans for themselves.

In the US and UK, there is a stronger tendency to plan in crisis situations in departments, that is, using the principles of planning from the bottom up. The source material is more often prepared by the department or its management, and the general information is accumulated by the planning department at headquarters, which also develops directives. The latter go to the line department, which draws up the original plan (in the US, about 2/3 of the planning is bottom-up, 1/3 is interactive, and there is no top-down planning). Plans are in many cases developed by operational units and reviewed by the planning department, the labor department and the directorate (a meeting of the heads of all departments and departments at the general manager). The final decision is usually taken by the main departments and boards of directors.

In Japan, the planning department plays a more important role in crisis situations. Often, especially in specialized companies, the strategy and tactics of crisis management are developed by the planning department of the headquarters with some input from the line departments and the labor department. The initiative usually belongs to the planning department, the anti-crisis development program drawn up by it is considered by the management committee, and the final decision is made by the management committee and the president, who is also the chief executive officer. Top-down or interactive planning is explained by the rapid pace of environmental change and the fact that Japanese corporations are forced to innovate from the top down. In addition, Japanese companies have a lower degree of diversification of production and fewer branches.

In Kazakhstan, in the conditions of a market business model in the activities of commercial organizations, there has been a tendency to shift towards interactive planning. In the world practice of anti-crisis management, there is a transition from bottom-up planning to top-down or interactive planning. However, with the general trend of convergence of Kazakhstani and world directions in strategic planning systems, there are also differences related to the work of enterprises in different periods of their development, based on:

• the existing specialization of enterprises;
• expanding the range of unrelated products.

Different periods of development of the enterprise affect the planning processes and have a number of specific points. In order to ensure the survival of the enterprise, and in the future to increase the economic power of the enterprise, the management personnel of the enterprise must, first of all, learn to realistically assess the financial condition of both their enterprise and its existing and potential counterparties. For this, in our opinion, it is necessary:

• master the methodology for assessing the degree of sustainability of enterprise development;
• use appropriate information support;
• have qualified personnel capable of implementing this technique in practice.

In this regard, we offer companies an anti-crisis management model aimed at developing a strategy to bring an enterprise out of a crisis situation (Figure 3). In fact, the proposed model for the enterprise is the basis that enables the enterprise to build and implement an effective strategy and financial policy to overcome the crisis.

Using the algorithm for developing and implementing an anti-crisis management strategy will allow companies not only to detect a set of reasons due to which they got into a crisis situation, but also to prevent them. The model we propose consists of three main strategic gaps.

The first strategic gap leading an enterprise to a crisis is the lack of a strategy for the development of production, updating the range of products and developing the operating system.

The second strategic gap is the lack of design and adjustment of the system of goals aimed at overcoming crisis situations.

Closing the third strategic gap involves the introduction of a planning and control system based on the development new strategy exit of the enterprise from the crisis.

With the beginning of the implementation of a new strategy designed to overcome the crisis, the enterprise is faced with a manifestation of a strategic gap - between the new strategy and the former management potential. If an enterprise has timely tracked the emergence of an external threat and has enough time to develop an effective response, it can consistently eliminate all strategic gaps through gradual adaptation.

But in a crisis situation, the implementation of all innovations must be carried out within a strictly limited period. Therefore, when planning anti-crisis measures, it is necessary to strive for maximum parallelism of work. As part of the overall set of measures, the introduction of a new strategy is most effective when it is combined with an already adapted structure and is subject to a consistent system of goals.

Figure 3 - Model of anti-crisis management to bring the enterprise out of the crisis

But if there is no time left to prepare the basis for strategic innovations, then one has to decisively change the existing system of activities and eliminate all strategic gaps at the same time, which is very painful for the staff.

The main feature of the anti-crisis management model for Kazakhstani companies is determined by the fact that the management of the enterprise has a relatively long period for implementing innovations, thanks to which the elimination of strategic gaps can be built consistently and, ultimately, lead to a way out of the crisis. On a favorable market wave, it is easier for an enterprise to accept the new logic of work and make full use of the possibilities of overcoming a crisis situation.

The most painless option for eliminating the second strategic gap is to reduce the influence of suppliers on managerial decision-making and increase the importance of enterprise administration. This is achieved by optimizing and formalizing the operational planning and control system.

The proposed algorithm for constructing a system of strategic and operational planning of an enterprise's activities will certainly require certain additions, due to the specificity of the position of the enterprise at any particular moment in time and the degree of its dependence on internal and external factors. However, the undoubted advantage of the considered model is that it can be taken as a fundamental principle, that basis, the thoughtful use of which will allow enterprises to create an effective system of strategic planning and, ultimately, anti-crisis management of an organization in a crisis.

List of used literature:

1. Gelmanova Z.S. Formation of enterprise management strategies in a competitive environment. - Almaty, 2007. - 96s.

2. Videlman H. Enterprise Development Strategy - M., 2006. - 142p.

3. Magai T.P. Strategic Analysis in the management system // Proceedings of the International Scientific Seminar of KazEU named after. T. Ryskulova "Structural transformations of the financial market of Kazakhstan: current trends and development prospects." - Almaty. Economy. 2012. - P.224-230

4. Samochkin V.I. Flexible enterprise development, analysis and planning. - M, 2007. - 336s.

5. Kanchavelli A. Strategic management of the organizational and economic sustainability of the company. - M., 2008. - 321s.

6. Arkhipova O. Enterprise management strategy in new investment conditions./O. Arkhipova, L. Efremov// Transit economy.-Almaty, 2002, No. 6, 34-38s.

7. Rumyantseva Z. General management of the organization: principles and processes. - M., 2007. - 288s.

student gr. AV-41 IEAU

Personnel management in a crisis

1. Enterprise personnel management as an element of anti-crisis programs

Increasing the level of competitiveness of an organization, including in times of crisis, is to a decisive extent determined by the quality of the existing staff: its qualifications, potential, degree of cohesion, loyalty to the organization and motivation for highly productive work. Of course, the qualities of individual leaders play an important role in efficient operation enterprises, however, its stability and the degree of "survival" depend primarily on the qualities of the "average" personnel, which, in turn, are determined by the existing labor management system.

As a rule, one of the basic reasons for the crisis state of domestic enterprises, along with micro- and macroeconomic reasons, is the inconsistency of the principles and methods of personnel management with modern conditions. market economy.

The managers of the enterprise have too strong stereotypes of the administrative management system, for which the staff is an auxiliary resource, and each employee is considered only as an easily replaceable "cog" of the mechanism.

Proper use of the employees of an organization, according to their abilities, is one of the main reasons for its successful work. Conversely, ignorance of people's abilities, and hence their potential job opportunities, is one of the possible causes of an organization's crisis. As practice shows, a domestic enterprise in a systemic crisis most often faces not only technological or financial problems, but also problems in the field of personnel management, the main ones are:

Excessive rigidity and hierarchy organizational structures;

monopolization of information, powers and responsibilities within the management of the enterprise;

Lack of a clear, rational distribution of functions between departments, duplication of work;

Lack of common traditions and norms of behavior for all personnel;

low labor discipline;

Excessive number of personnel, inconsistency of its qualification structure with the needs of the enterprise;

low productivity, etc.

All of the above phenomena are due, first of all, to the shortcomings of the labor management system existing at the enterprise. Thus, the improvement of the personnel management system is one of the directions of the enterprise's anti-crisis strategy, which should be reflected in the anti-crisis program.

This program should provide for a reorientation to fundamentally new goals and methods of working with personnel.

These include:

· orientation to the fullest use of the personnel potential available at the enterprise;

· reduction of hierarchical levels of management, simplification of organizational structures due to the decentralization of powers and responsibilities across the enterprise;

development of objective criteria for evaluating the performance of employees;

Improving the incentives for employees, the transition to extremely flexible wage systems that orient the employee to efficient work not only at his workplace, but also to achieve the ultimate goals of the enterprise as a whole;

creation of an effective system for improving the personnel potential of the enterprise on the basis of personnel development programs;

· development of a corporate culture of the enterprise, providing high socio-economic indicators.

It should be noted that according to the concept of organizational culture adopted in modern management, the organization is seen as a living organism, capable of constant renewal at the expense of its own resources. Adaptation to changes in the external environment is currently regarded as the norm of the enterprise in a market economy. The success of this adaptation is determined by how integrated the employees are into the value system of the enterprise, how ready they are for constant innovation, whether the enterprise has a single organizational culture or each social group lives by its own rules.

1.1. Diagnostics of the enterprise personnel management system

The development of an anti-crisis program is based on diagnosing the personnel management system that has developed at the enterprise. With the help of diagnostics, the characteristics of the personnel, their mobilization and adaptive capabilities, the degree of innovative orientation, i.e. factors contributing to and hindering the effective implementation of the tasks of bringing the enterprise out of the crisis.

The most commonly used formal evaluation methods include the analysis of statistical data. As a rule, such an analysis is the first stage in the study of the labor management system. At this stage, the main characteristics of the total workforce of the enterprise are identified.

The analysis determines:

	The extent to which the staff corresponds to the current prospective needs of the organization is assessed. What is the proportion of employees of the administrative apparatus in the total number of personnel
Sex and age structure	Determined by grouping workers by sex and age
Educational structure	The staff of the organization is analyzed in terms of education received
Vocational qualification structure	The degree of compliance of the professional and qualification level of employees with the needs of the organization is revealed
Experience indicators	The average duration of work of employees in this organization is determined. This criterion is one of the most important indicators for determining the degree of staff loyalty.
Staff turnover	It is defined as the ratio of the number of employees who left the organization for a certain period to the average number of employees for the same period. It is not the turnover indicator itself that is important, but also the identification of the causes that cause it.
Absenteeism	It is calculated as the ratio of the loss of working time for a certain period to the total number for the same period. The absenteeism coefficient shows what% of production time is lost due to the absence of workers in the workplace. It is also important to conduct a detailed analysis of the reasons for the absence of employees.
Internal staff mobility	It is determined by the ratio of the number of employees who changed jobs within the organization for a certain period to the total number of employees for the same period. Too long or too short stay of employees in one place indicates shortcomings in the field of personnel policy and requires intervention from the manager
The degree of staffing of departments with qualified specialists	It is determined on the basis of the specification of workplaces and the results of attestation of workers
Injury rate	A high injury rate is indicative of the poor quality of worker design and poses a significant threat to worker motivation.

The classic indicator of the degree of effectiveness of the personnel management system is the productivity of employees. The constant maintenance of high performance is evidence of the compliance of the incentive system not only with the goals, but also with the specifics of the existing staff.

Among the indicators that determine the effectiveness of the personnel management system, and, consequently, of any personnel process, the following seem to be very difficult:

the state of the socio-psychological climate in the team;

the degree of employee satisfaction;

staff readiness for innovation activities;

· the degree of cohesion of the staff and the development of corporate culture and a number of others.

1.2. Features of carrying out anti-crisis measures in the field of personnel management

When implementing anti-crisis programs, it must be borne in mind that the sphere of labor relations is one of the most conservative in the enterprise management system. The introduction of new technologies and the development of new types of products require much less intellectual costs from the staff and are accompanied by less emotional outburst than any changes in the field of personnel management, which will be perceived by almost all categories of workers as a threat to established traditions.

In this regard, in order to prepare an anti-crisis program, it is necessary to diagnose the state of the personnel management system. Based on its results, it is necessary to determine what kind of leadership is needed to plan and implement the proposed changes.

To develop plans for anti-crisis measures, a special management team is usually created, capable of making qualified forecasts of the development of the situation, quickly collecting and processing information, effectively replenishing and making timely adjustments to the plan of anti-crisis measures.

Mandatory elements of the plan of anti-crisis measures in the field of personnel management should be the involvement of personnel, trade unions and public organizations to the development and implementation of these activities.

It is necessary to discuss this part of the program on general meeting or labor conferences. Employees should form a positive attitude towards the ongoing reform based on an understanding of the need and inevitability of change and the awareness of the fact that their personal fate depends on whether their enterprise can survive.

Creating a truly effective labor management system at an enterprise is a long process that requires constant efforts and unremitting attention from the administration based on the creation of highly qualified personnel management services and ensuring their high status in the enterprise management structure. It is necessary to change the priorities of management towards human resources, which are currently considered the main asset of the enterprise, the main factor in its stability and efficiency.

2. Improving the composition and structure of personnel

An integral part of any anti-crisis program is the improvement of the personnel structure in order to ensure its compliance with the current and strategic needs of the organization, as well as the improvement of the composition of the personnel: optimization of the number, achievement of high qualification and maneuverability of the majority of employees.

Measures to improve the composition and structure of personnel are the most important content modern systems labor management and are carried out continuously. To do this, the company conducts personnel forecasting and planning, hires, moves and releases personnel, creates a rotation system, implements personnel development programs, etc.

An enterprise in a crisis, as a rule, does not have enough time for a phased, evolutionary improvement of personnel characteristics.

He needs to quickly achieve a qualitatively different state of the staff structure, in most cases against the background of the need for a sharp reduction in the number of employees.

Measures to improve the composition and structure of personnel need to be planned in detail. The first stage of such planning should be an analysis of the existing human resources potential.

An important element of the assessment of personnel potential is to check the level of competence of senior staff. Not only their professional knowledge and practical experience in extreme situations, organizational skills, teamwork skills, but also innovative experience are evaluated. One of the criteria for evaluating managers is the effectiveness (level of profitability) of the units under their leadership.

The next stage of planning should be the analysis and design of jobs, carried out taking into account the existing plans for the development of the enterprise. Such an analysis will allow:

rationally redistribute functions both on the scale of the entire enterprise, as well as within departments;

determine the required number of employees sufficient to fulfill the plans after the reorganization;

identify and abolish irrational units, determine ways to optimize the organizational structure; eliminate duplication of work;

determine the mode of operation that is appropriate for a given unit, for a given workplace;

specify the professional and qualification requirements for employees at specific workplaces;

Reconstruct jobs at the enterprise in terms of improving the organizational structure, as well as optimizing the set of functions inherent in this workplace, its organizational and technical equipment, and, therefore, increase the efficiency of the employee while reducing the degree of fatigue.

Then, jobs are classified and typified according to the totality of operations performed. When planning measures to release personnel, it is necessary to calculate their economic and social consequences, the degree of their responsibility for the organization's long-term development strategy.

At many Russian enterprises, the administration is currently creating the possibility of maneuvering the number of personnel in case of seasonal fluctuations or crisis phenomena by creating a so-called "buffer group", that is, workers working on fixed-term labor contracts. If necessary, it is at their expense that the number of personnel is reduced with minimal economic losses. A large reserve in terms of number of maneuvers is also represented by working pensioners, whose share in the staff structure Russian enterprises is constantly increasing.

In the event that there are no chances for an improvement in the situation in the near future and a mass layoff of workers becomes inevitable, it is necessary to carefully develop the procedures for such a layoff and conduct them correctly both from a legal point of view and from the point of view of socio-economic efficiency for the enterprise.

The Russian labor legislation regulates the dismissal of workers at the initiative of the employer quite clearly. It is allowed in case of liquidation of the organization, reduction of the number or staff.

Measures for the release of personnel are quite expensive, since the legislation provides for compensation and other benefits for the released workers. In case of reorganization or liquidation of an enterprise, employees are paid severance pay and for the period of employment, but not more than for three months, the average salary is retained for employees at their former place. Measures for the release of personnel can be effective from an economic point of view only if the staff is reduced in those places where there is a surplus.

The dismissal of employees must be carried out in a "sparing" mode, giving them the opportunity to find a new job, paying increased compensation compared to the requirements of the Law, organizing career guidance classes for the released employees, helping them find employment.

Such events not only allow the organization to maintain good relations with its former employees, but also have an extremely favorable effect on the external image of the company, on increasing the loyalty of the remaining staff to the organization, its mobilization capabilities to solve the problems of overcoming the crisis.

2.1. Recruitment in times of crisis

The processes of reducing the number of personnel carried out within the framework of anti-crisis programs do not mean the termination of hiring workers. The task of improving the quality parameters of personnel is often unsolvable without the influx of new qualified employees, especially in the areas of activity that are vital and priority for the enterprise.

However, the principles of recruitment in a crisis at the enterprise are somewhat modified. Some of the leaders should be replaced by candidates "from the outside", this is due to the need to thoroughly break the existing stereotypes of the activities of a particular unit that do not correspond to the goals of the organization. So, for example, in Germany, during the reorganization of an enterprise, the change of managers, especially those who occupy a leading role in management bodies, is considered mandatory. It is believed that the old management structures are not able to recognize the fallacy of the current course and radically change it.

As a rule, for vacancies leadership positions they recruit young qualified, ambitious enough workers, for whom the most attractive moment of work is the opportunity to make a career. Such leaders are characterized by great efficiency, the desire for self-affirmation through the achievement of goals, through the transformation of their unit into an exemplary one.

When selecting candidates for such positions, first of all, their professional and qualification characteristics, strong-willed and adaptive qualities, organizational potential and state of health are taken into account.

To reduce the risk when hiring new employees, it is advisable to conclude an agreement with him with the maximum trial period allowed by law. This allows the manager to form an opinion on the qualifications of the employee about his actual performance, and in case of unsatisfactory results, terminate labor contract in a simplified manner without the consent of the trade union body and the payment of severance pay.

At the conclusion labor contracts with young leaders, it is necessary to provide for a maximum probationary period (up to three months, and in agreement with trade union organization up to six months).

2.2. Adaptation of personnel to new conditions

One of milestones implementation of the program to improve the composition and structure of personnel is the adaptation of the remaining personnel to the new conditions of activity. The reorganization entails both positive and negative consequences for staff. The latter include the increased workload on employees, the stressful state of both ordinary employees and managers at different levels, the need for employees to master new job functions, combine work, etc.

Anti-crisis programs in the field of personnel management should provide for the timely setting before labor collective new priority goals and objectives, provide for the involvement of employees in the development of decisions and participation in management at different levels, their rallying.

One of the positive aspects of the reorganization is the scrapping of the social inertia of the staff, the change in formal and informal relations within the team. This circumstance makes it possible to optimize the design of labor collectives, to form teams in which the potential of each employee will be used most productively.

High-quality selection of teams will significantly improve the moral and psychological climate in small groups and increase the efficiency of their activities. On the other hand, in the new social environment, the employee breaks down the old stereotypes of labor behavior faster, reorientation to innovative changes in the organization proceeds more easily.

It would be useful to organize training in various forms for all staff.

It is important to understand that the degree of effectiveness of adaptation depends not only on how successfully employees mastered new jobs, new functions, but also how well they navigate the changed social environment. The success of adaptation is determined, first of all, by whether it was possible to form new stereotypes of the labor behavior of employees, allowing the organization to get out of the crisis.

3. Problems of stimulating employees in a crisis

Stimulating the work of employees is one of the key functions of modern personnel management systems. Under the stimulation of labor is understood a set of measures to influence the minds of workers, with the aim of forming in them a stable motivation to increase productivity and quality of work.

Employee incentives have come a long way in evolution. Along with changes in views on the place and role of the worker in the production process, the forms and methods of stimulation also changed. From the introduction of norms and direct piecework wages at the beginning of our century to sophisticated incentive systems that take into account the national, age and professional characteristics of employees, the irrationality and paradox of human behavior, etc.

The stimulating effect of the impact on workers will not be sufficient if a rational combination of economic and non-economic incentives is not found. Indeed, a significant part of the needs of the worker lies outside the zone of direct impact of economic incentives.

The better the system of economic incentives, the more subtly it should differentiate workers depending on their labor productivity, on the one hand, and on the other hand, it should be flexible enough to carry out this differentiation and subject to serious structural changes or functional rotation, without which is impossible to organize modern production.

A significant increase in the efficiency of the organization's activities is possible due to the formation of a sense of ownership among employees in the ongoing changes.

Summarizing the above, we can distinguish the following features of effective systems to stimulate employees to productive work:

· Reliance on well-thought-out objective criteria for changing and evaluating the labor contribution of employees.

· A rational combination of economic and non-economic incentives, positive and negative incentives, with a predominance of positive ones.

· Efficiency of stimulation. The worker should receive certain benefits depending on his labor contribution without any serious time delays.

· Simplicity and clarity of the system for all employees without exception.

· Recognition by workers of fairness of this system.

· Openness of the system for employees to control the standards and the possibility of their revision.

4. Anti-crisis manager in the personnel management system

In anti-crisis management, the quality of leadership, the ability of the main managers of the enterprise to solve the most seemingly insoluble business problems, using all modern management tools based on innovative methods and techniques, is of particular paramount importance. Hence, it is necessary to dwell in more detail on the characteristics of the requirements for a manager at the end of the 20th century. In particular, he is required to:

a) deep knowledge in the field of enterprise management;

b) high competence in the issue of production technology in the industry to which the company belongs in terms of the type and nature of its activities;

c) possession of not only administrative skills, but also entrepreneurship, the ability to control the situation in the markets, take the initiative and actively redistribute the company's resources to the most profitable areas of application;

d) the ability to make informed and competent decisions on the basis of agreement with subordinate managers and employees, also in the field of distribution and evaluation of the results of everyone's participation in their execution.

Constructive interaction of employees of the enterprise to overcome the crisis can be based, first of all, on the authority of the leader coordinating this activity.

The success of his activity depends on the solution of interrelated problems caused by his relations with the workforce of the crisis enterprise:

problems of their own adaptation to a new position and, in connection with this, to a new professional activity, to a new social environment;

· problems of mobilization of the personnel potential of the enterprise for the implementation of the anti-crisis program.

For employees of an enterprise that finds itself in a systemic crisis, it is of great importance that the manager demonstrates his closeness to the team. Of course, of no small importance for the mobilization of the team is the trust in the professional competence and social responsibility of the manager, the belief that he is strong enough to realize his plan, and qualified enough to do it with the least losses for the team. In other words, it is highly desirable that an anti-crisis manager have certain personality traits that allow him to rally the team around him and mobilize him for the implementation of an anti-crisis program.

Creating a truly effective labor management system at an enterprise is a long process that requires constant efforts and unremitting attention from the administration based on the creation of highly qualified personnel management services and ensuring their high status in the structure of the enterprise.

It is necessary to change the priorities of management towards human resources, which are currently considered the main asset of the enterprise, the main factor in its stability and efficiency.

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2170 _m_course
course work "Enterprise management in a crisis."
This enterprise is represented in Khabarovsk by a branch
So analysis by local enterprise

Introduction………………………………………………….………..…….3
Chapter I Theoretical foundations of enterprise management in a crisis………………………………….5
1. The concept of crisis and crisis situation at the enterprise……………5
2.Features of enterprise management in a crisis…………9
3. The concept of anti-crisis management…………… …………………….12
Chapter II Analysis of the effectiveness of enterprise management in a crisis on the example of CJSC "Tula RTI Plant"………………………………………………………….17
1. Brief description of the enterprise………… …………………………17
2.Diagnosis financial condition enterprises and assessment of management in a crisis…………………………………………………..20
Chapter III Recommendations for managing an enterprise in a crisis…………………………………………………………….30
Conclusion…………………………………………………………...39
List of used literature………………..…….41
Appendix

Introduction

The terms "anti-crisis policy", "anti-crisis management" have appeared relatively recently. It is believed that the reason for their appearance is the reform of the Russian economy and the emergence of a large number of enterprises that are on the verge of bankruptcy. The crisis of some enterprises is a normal phenomenon of a market economy, in which, by analogy with Darwin's theory, the strongest survive. An enterprise that does not fit the "environment" must either adapt and use its strengths or disappear.
Modern economic reality forces business leaders to constantly make decisions in the face of uncertainty. In conditions of financial and political instability, commercial activity is fraught with various crisis situations, the result of which may be insolvency or bankruptcy.
The term "crisis management" is becoming more and more popular and relevant among managers. More and more leaders of various ranks understand the need, the importance of knowledge and skills in the field of diagnosing crisis phenomena in order to timely develop measures to prevent negative phenomena.
The theory and practice of anti-crisis management in Russia is developing dynamically, as evidenced by the close attention paid to this issue by specialists in the field of anti-crisis management, lawyers, economists, scientists, and authorities.
At the present stage of the socio-economic development of the country, there is still a need to train specialists who own modern methodology and knowledge of the mechanisms of anti-crisis management of an enterprise based on a systematic and integrated approach based on the diagnosis, identification, prevention or elimination of adverse events for business through the use of the full potential of modern management, the development and implementation of a special program at the enterprise, which is of a strategic nature. The reason for the bankruptcy of Russian enterprises during the period of the general crisis is too unfavorable macroeconomic conditions: the disruption of traditional economic ties, a decline in demand, abrupt changes in the government's economic policy that are difficult to predict, and financial market instability. Only the application of a set of methods from various sectors of the economy can today give the necessary economic effect and bring Russian enterprises out of the crisis state in which they are.
The works of such Russian and foreign scientists as Ansoff I., Astakhov V., Gitelman L., Kovalev A., Utkin E. and many others are devoted to general problems of management.
All of the above determines the relevance of the chosen topic.
Purpose of the study- development of theoretical foundations and practical recommendations for managing an industrial enterprise in a crisis. To achieve this goal, the following tasks are solved:
1. Generalization of existing theoretical approaches to enterprise management in a crisis.
2. Analysis of the effectiveness of enterprise management activities in a crisis.
3. Development of measures to improve the enterprise management system to overcome the crisis.
The object of the study is the anti-crisis management of the enterprises of CJSC "Tula RTI Plant", based on data provided by its Khabarovsk representative office. Subject of study- theoretical and practical issues of application of anti-crisis management of the enterprise CJSC "Tula plant RTI".

Chapter I. Theoretical foundations of enterprise management in a crisis

The concept of crisis and crisis situation in the enterprise

In modern literature, a generally accepted idea of ​​crises in the development of the socio-economic system has not yet been established. There was a point of view that crises are a characteristic feature of the capitalist mode of production and should be absent under the socialist one. In the past, there were even such theoretical propositions that under socialism there are no crises, there are only "difficulties in growth." For many years in our country, this concept itself was rather an ideological than a real factor in the development of an economic policy for the development of production.
The concept of "crisis" is closely related to the concept of "risk", which in one way or another affects the methodology for developing any management decision. Eliminate the expectation of a crisis from it, and the sharpness of risk perception will disappear, not only crisis situations, but also quite common mistakes will become unexpected and therefore even more difficult.
A crisis is an extreme aggravation of contradictions in the socio-economic system (organization), threatening its viability in the environment.
The causes of the crisis may be different. They are divided into objective, related to the cyclical needs of modernization and restructuring, and subjective, reflecting errors in management, as well as natural, characterizing climate phenomena, earthquakes, etc.
The causes of the crisis can be external and internal.
The former are associated with trends and strategies of macroeconomic development or even the development of the world economy, competition, the political situation in the country, the latter with a risky marketing strategy, internal conflicts, shortcomings in the organization of production, imperfection of management, innovation and investment policy.
If we understand the crisis in this way, we can state the fact that the danger of a crisis always exists and it must be foreseen and predicted.
The consequences of a crisis can lead to abrupt changes or a soft, long and consistent exit, and post-crisis changes in the development of an organization are long-term and short-term, qualitative and quantitative, reversible and irreversible.
Different consequences of the crisis are determined not only by its nature, but also by anti-crisis management, which can either mitigate the crisis or exacerbate it. The possibilities of management in this regard depend on the goal, professionalism, management art, the nature of motivation, understanding the causes and consequences, and responsibility.
From a crisis management point of view, a crisis is both the interruption of a normal process, an unforeseen event that threatens the stability of the enterprise, and a sudden serious incident with the potential to damage or even destroy the campaign's reputation.
M. Registerer, one of the leading experts in the field of crisis management, gives the following definition: "A crisis is an event due to which a company falls into the center of not always benevolent attention of the media and other external target audiences, including shareholders, trade union organizations, movements to environmental protection, which, for one reason or another, is quite legitimately interested in the actions of the organization. "Here are all the essential aspects of the crisis situation: the event happened, it can not be changed; you should immediately deal with the "treatment" of the information representation of the event; the information representation of the event to a large extent begins to develop in a plane independent of us.
There is the following typology of crises and possible scenarios for their development:

Sudden crises when there is no time for preparation and planning. This includes a plane crash, an earthquake, a fire, the death of the first person, which requires actions agreed in advance between the leading managers in order to prevent misunderstanding, conflict, and delay in reaction from developing.
The emerging crisis gives time for research and planning, where the task becomes to carry out a correction before the crisis enters a critical phase.
Persistent crises that can last for months or years despite efforts to stop them. Rumors fall under this definition, for example.

Researchers identify another typology of crises:

Crises are incidents. This includes environmental crises associated with the activities of enterprises that cause damage and threat to the environment and human life; crises caused by errors in the production process of the product; crises due to direct threats to the enterprise in the form of blackmail.
social crises. These are crisis situations social structure and socio-production relations of enterprises in society. For example, strikes.
Economic or financial crises. These are crises associated with the activities of companies in the financial market. The consequences of such crises can lead to the complete disappearance of firms or their absorption by others. However, it is believed that the above typologies need to be substantially supplemented, which will directly affect the process of crisis management.

The concept of "crisis in the enterprise" in modern economic literature describes various phenomena in the life of the enterprise, from simple interference in the functioning through various conflicts up to the destruction of the enterprise.
Further, the crisis of an enterprise can be understood as an unplanned and undesirable, time-limited process that can significantly hinder or even make it impossible for the enterprise to function. The type of enterprise's fundamental goals under threat and the size of this threat determines the strength of the crisis.
The crisis of the enterprise represents a turning point in the sequence of processes of events and actions. Typical for a crisis situation are two options for getting out of it, either it is the liquidation of the enterprise as an extreme form, or the successful overcoming of the crisis.
The intervals between the beginning and end of the crisis are of different duration. On the one hand, there are long, slowly accelerating crisis processes, on the other hand, there are unexpectedly emerging crisis processes, of high intensity and with a short development period. A crisis can absolutely unexpectedly manifest itself during the harmonious development of an enterprise and be in the nature of an insurmountable catastrophe or arise in accordance with assumptions and calculations. But in rare cases, a crisis appears unexpectedly, i.e. without any warning to the specialists of the enterprise.
In a crisis, there is a lack of time and solutions. The evaluation of the limited time for decision-making depends on the state of the crisis and thus determines the lack of time or the urgency of solving problems.

Features of enterprise management in a crisis

In a crisis, the problem of management is important. The high complexity of management in a crisis allows, on the one hand, to influence the development of autonomous processes and, on the other hand, covers the specific problems of management: the need for its high quality and the presence of only two options for the final result of management actions, i.e. either bankruptcy or successful overcoming of the crisis is possible.
A decrease in the profitability of an enterprise means a decrease in its price. The value of an enterprise is the present-day cash flows to creditors and shareholders. The price may fall below the amount of obligations to creditors. This means that the share capital disappears, which means complete bankruptcy.
Thus, a process, the first sign of which is a relative decline in profitability, can lead the enterprise to bankruptcy.
The fall in the profitability of an enterprise to a level below the cost of its capital should be considered as a consequence of the manifestation of a number of factors.
The bankruptcy of an enterprise is the result of the simultaneous joint negative action of external and internal factors, the share of the "contribution" of which may be different. Thus, according to available estimates, in developed countries with a stable political and economic system, external factors are involved in bankruptcy by 1/3 and internal by 2/3. External factors can be international and national in nature.
The most powerful external factor of bankruptcy is the so-called technological gaps - major scientific and technical shifts, in which, according to experts, in seven cases out of ten, the former enterprises, leaders in their field in a particular market, become lagging behind.
No less numerous are the internal factors that determine the development of the enterprise and are the result of its activities. In the very general view they can be grouped into five main groups:
- competitive environment and position of the enterprise;
- principles of activity;
- resources and their use;
- applied marketing strategies and policies;
- quality and level of financial management.
Another important factor in the possible failure of an enterprise is excessive production costs due to a significant proportion of non-productive costs. Ways to reduce them have been studied in sufficient detail in the economic literature and are known to practitioners: reducing obsolete and redundant production capacities, reducing the cost of technological processes, their intensification, the elimination of marriage, losses from the irrational use of working time, the reduction of management costs due to the rationalization of organizational and production structures, the sale and liquidation of unprofitable industries, the development of the production of highly profitable products. These activities are often associated with increasing the competitiveness of the company's products. However, it is also necessary to take into account the conjuncture processes taking place in the market.
In the literature of recent years, it is noted that the participation of an enterprise in a rational division of labor is very effective, in particular, a subcontracting method of production based on contractual relations for individual products or components in small and medium-sized firms, as well as the creation of so-called risky enterprises that are able to quickly introduce and develop new technologies and respond to changes in market requirements.
For Russian enterprises, it seems very difficult to prioritize all of the above factors. And yet, at present, even taking into account low business activity, the financial condition of enterprises is more influenced by external factors (unlike Western firms, where they account for 1/3). Of these, the main factor is political, economic and financial instability, which causes entrepreneurs to be uncertain about the success (and even, apparently, the possibility) of their activities, and affects all components of the organization of production, logistics, and marketing of products.
This priority group of factors should, of course, also include high rates of inflation in Russia. Despite a slight slowdown in its pace in recent years, constant inflationary expectations do not at all contribute to the implementation of enterprises of their strategic goals. Associated with insufficiently flexible, and often simply ruinous, especially for diversifying enterprises, the tax system of the state, credit policy, high prices for the end consumer stimulate not the expansion of production, but its reduction. The high prices set by enterprises for their products are often caused not so much by the unreasonable pricing policy of these enterprises as by external pricing factors. This, in turn, leads to a decrease in the competitiveness of goods and a decrease in consumer demand.
The consequences of the negative impact of certain factors can be foreseen, which means that appropriate measures can be taken in a timely manner to eliminate or mitigate them, if you constantly monitor signs of a possible deterioration in the financial condition of the enterprise. These signs, of course, do not have absolute power and must be considered in conjunction with other indicators of economic activity. They are the reason for a thorough study of the financial condition on the part of managers and shareholders, as well as customers and creditors. The official financial statements can serve as a source of information for such a diagnosis, especially if compared with data for several reporting periods.
The crisis in Russia certainly exists, its symptoms became apparent already in the summer of 2008. The global financial crisis has only spurred irreversible processes in the Russian economy. Even before there was talk of a financial catastrophe looming from the West, our economy was faced with a number of problems that needed to be addressed for a long time, but became critical in recent months. In industry, energy costs and labor costs have risen significantly. The development of the vast majority of enterprises began to occur solely through the investment of additional funds, and not due to the optimization of the production process. The tragedy of the situation lies in the fact that, having internal resources and the ability to attract investments, Russian enterprises have not reached a qualitatively new level of organization of production and management. A new promising project led by a team of talented professionals may not be successful if it is implemented on the basis of an enterprise where the production process scheme is inefficient and technological support does not meet modern requirements. This is the story we have seen and continue to see on Russian market. The infrastructure and means of production at enterprises are outdated, modern management, information and industrial technologies are just beginning to be introduced.

The concept of crisis management

The anti-crisis management system has properties that give a special management mechanism: flexibility and adaptability, the ability to diversify and timely situational response, as well as effectively use the potential of the enterprise and informal management methods. These features of the anti-crisis management mechanism are also due to the tasks that diagnostics solves: timely recognition of symptoms, factors and causes of an approaching crisis, its classification and development of measures that need to be taken. In addition to the socio-economic system itself, the object of diagnostics can also be its elements.
Depending on the goals, there are various strategies of anti-crisis management, but for each of them it is important to recognize the crisis situation in a timely manner, identify the causes, symptoms and factors of the crisis.
Anti-crisis management updates the functional aspects of identifying and overcoming the reasons that impede the recovery of the enterprise, and the radicalization of measures that restore its solvency. According to some authors, for enterprises that have reached the stage of development and rise in their life cycle, the economic side of the crisis and, consequently, the need for diagnostics is expressed in a deficit Money necessary for conducting production and settlements with creditors. But this approach, according to the author, suffers from abstractness, since it does not take into account the individual characteristics of the life cycle of an enterprise, in which crises are possible due to the process of development and growth, the age and size of the organization.
The restructuring of the enterprise and the program to stabilize the financial and economic condition require urgent measures to raise funds for their implementation. If such prompt measures are not taken, a liquidity crisis and bankruptcy occurs (the result of the regression of the fourth stage). A feature of diagnostics at this stage is the calculation of the diagnostic value of the signs characterizing the crisis and the level of risk in making managerial decisions for an emergency variant of finding working capital. For example, the sale of a part of inventories, materials, work in progress below cost in another period would not be justified, but in this situation an effective, emergency measure. An analysis of the conditions and factors for increasing the efficiency of anti-crisis management of an enterprise leads to the need to introduce a classification of types and types of diagnostics in anti-crisis management (Fig. 1)

Figure 1. Classification of types and types of crisis diagnostics

For the top management and owners of the enterprise, diagnostics is a means of obtaining reliable high-quality information about its real capabilities at the initial stage of the economic crisis and the basis for the introduction of special management methods and mechanisms. Based on the results of diagnostic and preventive studies of various aspects of the enterprise, managers and owners have the opportunity to start developing a reflexive model of anti-crisis management of their enterprise.
In anti-crisis management, a prominent place should be occupied by the concept of reflection, which in the early stages of the development of crisis situations is the methodological basis of the model that links modern alternative microeconomic theories and dynamic economic reality. The need to build new "buffer", transition and simulation models stems from the fact of differences in approaches to the economics of the enterprise as an abstract object of economic theory or a real object of anti-crisis management.
Among the many models of management systems, which, together with different interpretations of the concept of management, blur the possibility of their evidence-based classification, it is difficult to find any significant general or particular models of anti-crisis management as a type of management. The absence of such models testifies to the correctness of the methodological assumption about the radical difference between the abstract object of the theory of economic science, including management theory, and the real object of anti-crisis management.
This difference in objects, despite the similarity of the tasks being solved (in management, economic analysis and diagnostics), is revealed as different points of view. It is one thing to study, for example, economics in order to deepen scientific knowledge, regardless of real economic objects and subjects of economic activity, and another thing is to apply this knowledge in management practice, to give expert opinions current or past financial, economic, economic, organizational state, predict the possible future of the enterprise. In other words, this means the implementation of the whole complex of ongoing and preventive scientific research, which for a manager, auditor or management consultant is structurally inseparable from an individual firm or enterprise.
The situation theoretically becomes more complicated with the introduction of key figures of owners, founders, shareholders, creditors and other subjects of relations regarding the property of the enterprise. Therefore, in order to correctly assess the state of the object under study and make a diagnosis, a system of criteria and a classification of possible deviations of the basic parameters of the objects under study from their standard values, determination of the nature of the deviations and the reasons that caused them are necessary.
Diagnostic studies in anti-crisis management should also determine whether the object under study belongs to a class, type, group, or identify an unconventional combination of features, their diagnostic value for determining the result - making a diagnosis in order to weaken or prevent negative impacts.
Thus, we come to the conclusion that diagnostics is a category of anti-crisis management, which has a specific order of connections, structure and functions. The purpose of diagnostics in anti-crisis management is the timely recognition of the signs and nature of the crisis, as well as the localization of its undesirable effects.
In general, the management of a company that is in a state of crisis or it is predicted that external factors contribute to the development of crisis phenomena within the organization must be changed, and such a change must occur in accordance with the development of the crisis itself. If the crisis is diagnosed already at the stage of exacerbation (or chronic course), then it is difficult to talk about creating effective company management and most likely, categorical and possibly aggressive measures will be required to eliminate the problems associated with the crisis. If the change in management is carried out at the first stage or the stage of the emergence of the crisis, then it is already possible to predict good results (if there is an adequate program for such changes), and in this case, changes in the management of the enterprise will allow not only to pass the crisis with the least losses, but also to really benefit from it. and strengthen the enterprise.

Chapter II. Analysis of the effectiveness of enterprise management in a crisis on the example of CJSC "Tula RTI Plant"

2.1. Brief description of the enterprise

The Tula RTI Plant is one of a number of leading enterprises in the Russian Federation manufacturing rubber products. In Khabarovsk, the company is represented by a branch located at st. Industrial, 22.
In May 2007, the plant celebrated its 60th anniversary. The company produced its first products in 1947: rubber shoes, rubberized suits and ventilation pipes for mines. Modern equipment, qualified personnel have made it possible to significantly expand the range, improve the quality and competitiveness of manufactured products, and become the only manufacturer of a number of products. Today specialists of TK RTI produce over 10,000 items.
The company's strategy is based on meeting the needs for rubber-technical products for the defense industry, railway rolling stock, mechanical engineering, and the automotive industry. To this end, a set of measures is being taken to modernize technological processes, modern computerized equipment has been purchased (injection molding, vacuum presses, preformers, etc.; as well as management and quality systems (No.: 6300.312171/ZL), accredited central factory laboratory, certified special purpose rubber manufacturing area, which allows to produce high-quality and competitive products.
In November 1995, the plant became one of the five thousand leading enterprises with the status of "Leaders of the Russian Economy".
The plant cooperates with all regions of Russia and neighboring countries. The largest consumers are the enterprises of CJSC MTZ Transmash, CJSC Lipetsk Metallurgical Plant Svobodny Sokol, Federal State Unitary Enterprise Zvod im. Sergo, IETsP VNIIST, CJSC Minsk Heating Equipment Plant, Avtozapchast plant. CJSC "Livgidromash", AP "Mine im. A.F. Zasyadko, CJSC Vodopribor Plant, CJSC Arnest, CJSC Tverskoy Excavator, FSUE PO Avangard, FSUE Perm Plant Mashinostroitel, Voronezh Diesel Locomotive Repair Plant, a branch of CJSC Russian Railways, CJSC Tyazhpromarmatura, CJSC NPO Iskra, Ulyanovsk Automobile Plant and many others.
The company is constantly working to improve the quality of products. This has always been one of the priority directions of his activity. High quality can be ensured by the equipment of well-known foreign companies such as Pirelli, Sayyag, Desma, Rap, Scholz, Krup, etc. the use of modern technologies, high qualification and many years of experience of the company's specialists, the work of the quality service. To control raw materials, rubber compounds and parts, the enterprise operates a testing center, which is the largest in the industry and has more than 2,000 units of the latest equipment and unique devices.
The main purpose of the enterprise is to make a profit from the implementation of activities. The main activities are:

production of molded and non-molded rubber products, fan and flat-toothed belts, rubber sleeves, rubber adhesives, membranes and membrane fabric, commercial rubber, noise-insulating gaskets, roofing material, car carpets, sealants, watering hoses, monoblocks, car trays, chalk and seals;
construction, installation, commissioning and finishing works;
extraction and processing of chalk;
conducting technical, feasibility, financial, legal and other expertise and consultations;
production of consumer goods;
information service;
trade, trade and intermediary, procurement, marketing activities, the creation of wholesale and retail divisions and enterprises, including those with the right to sell for foreign currency in accordance with applicable law;
organization and holding of exhibitions, sales exhibitions, fairs, auctions, auctions, both in the Russian Federation and abroad, including in foreign countries;
transportation of goods on all modes of transport;
transport service of technological processes of CJSC "Tula plant RTI" and third-party customers;
provision of transport and forwarding services to organizations and the population of the city of Balakovo;
provision of warehousing services;
organization and operation of tourist, sports, recreational and preventive facilities;
organization of the work of paid parking lots, garages, service stations and petrol stations, sale of fuels and lubricants;
export-import operations;
foreign economic activity in all forms provided for by the current legislation.

In a competitive market, the company strives to secure a leading position.
CJSC Tula RTI Plant is the leader of the RTI market, and in many types of products it is also a monopolist, therefore, this imposes additional requirements on CJSC Tula RTI Plant, since competing enterprises are guided by it.
Under the conditions of the crisis that arose in the automotive industry of Russia, it was precisely due to the monopoly positions that CJSC Tula Plant RTI suffered significant losses.

2.2. Diagnostics of the financial condition of the enterprise and assessment of management in a crisis

Let's analyze financial indicators and estimate the probability of a financial crisis in the enterprise.
According to the Federal Law "On Financial Insolvency (Bankruptcy)" dated September 27, 2002, if the debtor fails to fulfill its obligations for cash payments and (or) obligations to make mandatory payments for more than three months, then it can be declared bankrupt. In other words, if a bankruptcy case has not been initiated against an enterprise, a financial crisis cannot be equated with a possible bankruptcy.
In this case, it is not the possibility of bankruptcy and liquidation of the enterprise that is being investigated, but the degree of manifestation of crises, especially evolutionary ones.
The practice of financial management uses three fundamental characteristics when assessing the scale of the crisis financial condition of an enterprise:

mild financial crisis;
deep financial crisis;
financial disaster.

Consider the criteria of the table (Appendix 3), on the basis of which it is possible to preliminarily assess the scale of the crisis financial condition of the enterprise. This table analyzes only 4 indicators: net cash flow, the market value of the enterprise, the composition of the financial liabilities of the enterprise by maturity, the composition of the current costs of the enterprise. This is not a complete list of indicators that can be analyzed at the stage of express diagnostics, their number can be increased.
Net cash flow consists of the following elements:

Consider the dynamics of the company's net cash flow for 2008 and four quarters of 2009
To calculate, we will make a table (Appendix 4)
As you can see, net cash flow has been declining over the last year and in Q3 2009 becomes negative. Considering that this is an intra-annual dynamics, and in the first half of 2009 the net cash flow, though declining, was positive, then the main result will be obtained based on the results of the 4th quarter. In general, a decrease in net cash flow should be noted.
It seems that if no changes occur, net cash flow will continue to decline in the future.

Table 2.1 Net Cash Flow Parameters and Crisis Probability

According to one indicator, it should be concluded that due to problems with financial flows (primarily due to a shortage of own working capital), CJSC "Tula RTI Plant" is experiencing the likelihood of a financial crisis. However, at the moment the financial crisis cannot be clearly identified.
Let's consider the dynamics of the market value of the assets of CJSC Tula RTI Plant. The assets involved in the calculation are the property of the joint-stock company, which includes the following items at their book value.
The composition of assets accepted for calculation includes:
- non-current assets reflected in the first section of the balance sheet (intangible assets, fixed assets, construction in progress, profitable investments in material values, long-term financial investments, other non-current assets);
- current assets reflected in the second section of the balance sheet (stocks, value added tax on acquired valuables, receivables, short-term financial investments, cash, other current assets), with the exception of the value in the amount of actual costs for the repurchase of own shares repurchased by a joint-stock company company from shareholders for their subsequent resale or cancellation, and debts of participants (founders) for contributions to the authorized capital.
The market value of assets can be determined by a comparative, income or cost method. In this case, we will adjust the items on the balance sheet asset, taking into account the possible market value of the property (cost method) and the probability of obtaining a market value (comparative method).
Non-current assets of CJSC "Tula Plant RTI" include fixed assets of production and non-production value. The fixed assets of the enterprise were not evaluated at comparative market prices, and a large number of items of fixed assets does not allow for an assessment within the framework of this thesis study. Therefore, we use the residual value of fixed assets.
The company's non-current assets include construction in progress. Such assets have not been subject to market valuation, but it is reasonable to believe that the value of construction in progress depends both on the degree of work in progress and on the degree of interdependence of construction with production capacity. It seems that the value of such assets of CJSC "Tula Plant RTI" may be at least 50% of the cost.
Intangible assets are presented in the form of licenses and certificates available at the enterprise, as well as the cost of purchased software products. Since almost all licenses are nominal, it is not possible to sell them at any cost, as well as certificates. The cost of software products also cannot be included in the market assessment, since the products were created specifically for this enterprise.
Thus, the market value of non-current assets of CJSC "Tula RTI Plant" can be:

Table 2.2 Calculation of the market value of non-current assets of the enterprise

The market value of non-current assets for 2008-2009 is declining.
Current assets can be valued at market value in the following volume:
Raw materials, materials - at full purchase price
Construction in progress - 0
VAT - at full cost
Accounts receivable up to 3 months - in full
Accounts receivable over 3 months (minus bad debt at the end of the year) - half the cost.
Cash and short-term financial investments - at full cost.
Based on this, the market value of current assets will be as follows:

Table 2.3 Calculation of the market value of the current assets of the enterprise

The total value of the company's assets, calculated taking into account the receipt of market value, will be:

Table 2.4 Calculation of the market value of the company's assets

Asset item	2008	2009
Residual value of OS	930605,4	981427,8
Possible cost of construction in progress, thousand rubles	116111,5	79340,16
Productive reserves	1042200	583632
VAT	31874	1784
Accounts receivable (up to 3 months)	511580	939372
Accounts receivable (over 3 months)	364500,75
Cash	25432	19452
Total	3022303,65	2989145,96

As you can see, the market value of the assets of CJSC "Tula RTI Plant" for 2008-2009 is reduced by 1.1%. Consider how the dynamics of the market value of an enterprise's assets characterizes the likelihood of a crisis:

Table 2.5 Parameters of the market value of the assets of the enterprise and the likelihood of a crisis

Indicator	The scale of the financial crisis
	2008	2009
Dynamics of the market value of assets	Growth in the market value of assets	The downward trend in the market value of the enterprise
Extent of the financial crisis	No likelihood of a financial crisis	Deep financial crisis

This indicator cannot clearly characterize the likelihood of a crisis, since in 2008 stabilization and the complete absence of the likelihood of a financial crisis were observed, and in 2009, a deep financial crisis can be ascertained by this parameter. Since the financial crisis cannot form within one year, it seems that there are financial problems associated with the market situation of the enterprise, but if this dynamics continues in the future, the likelihood of a deep financial crisis is not only probable, but obvious.
Consider the composition of the company's financial liabilities by maturity.
Accounts payable in 2008 decreased by 61.2 million rubles. and as of 01.01.2009 amounted to 440.4 million rubles. Debt on short-term bank loans increased by 228.7 million rubles. and as of 01.01.2009 amounted to 733.7 million rubles.
According to forecast data for 2009, accounts payable increased by 89.06 million rubles. (+20.2%) and at the end of 2009 will amount to 529.46 million rubles. Debt on bank loans increased by another 247.6 million rubles. and at the end of 2009 will amount to 981.3 million rubles. no long-term credits were attracted by the enterprise in the last three years.
Long-term sources of debt capital are represented by deferred tax liabilities. This type of capital increased in 2009 by 1.9%
Consider the dynamics and structure of borrowed capital:

Table 2.6 Dynamics of sources of borrowed capital of the enterprise

Source	2008		2009
	thousand roubles.	In % of total	thousand roubles.	In % of total
Accounts payable	440400	36,7	529460	34,4
Bank loans	733700	61,1	981300	63,8
Dividend calculations, deferred income	3554	0,3	3801	0,3
Long term sources	22611	1,9	23041	1,5
Total borrowed capital	1200240	100	1537602	100

In general, borrowed capital increased by 28.1% in 2008-2009, with the most noticeable growth being observed in bank loans (+33.7%). Due to this, the structure of borrowed sources of capital is changing in favor of bank loans. Given that this source for the enterprise is associated with a constant increase in value (penalties, penalties in case of delays), it should be noted that the structure of attracted capital is deteriorating in 2009. The share of long-term sources decreases from 1.9% to 1.5%. The enterprise reduces the share of the most profitable sources of attracted capital.
Calculate the share of the most urgent financial liabilities (accounts payable and interest on loans) in total amount enterprise capital

2008: 616488/4426552 = 13,9%
2009: 764972/ 4482190 = 17%

Taking into account the performed calculations, let us consider how this parameter characterizes the probability of a crisis:

Table 2.7 Parameters of the structure of borrowed capital of an enterprise and the likelihood of a crisis

As you can see, this parameter defines the financial situation at CJSC "Tula RTI Plant" as a slight financial crisis.
Consider the composition of the current costs of the enterprise, for which we analyze the structure of the cost of production of CJSC "Tula RTI Plant" from the position of "fixed - variable costs and the dynamics of their elements.

Table 2.8 Structure of enterprise costs

Type of costs	2008		2009
	Thousand rub.	In % of total	Thousand rub.	In % of total
Permanent Incl.	1736725,9	35	1180014,08	49
General factory	1141277,02	23	650211,84	27
General workshop	446586,66	9	264901,12	11
Commercial	148862,22	3	265080	11
Variables incl.	3225348,1	65	1228177,92	51
Shop	2838306,328	57,2	1023481,6	42,5
Commercial	387041,772	7,8	204696,32	8,5
Full cost	4962074	100	2408192	100

As can be seen, in absolute terms, the current costs of production are reduced (by 51.5%), however, the cost structure is changing in favor of the share of fixed costs (from 35% in 2008 to 49% in 2009), which is typical for manufacturing enterprises that have sharply reduced volume of production. A negative trend should be recognized as an increase in fixed costs due to an increase in commercial costs. As a result of the reduction in sales volumes, the enterprise lost the opportunity to use the economies of scale of production and thereby reduce the share of fixed costs. The margin of production is reduced, which reduces the zone of financial security of the enterprise. The composition of costs for the production and sale of products of CJSC "Tula RTI Plant" allows us to speak about the negative dynamics of the cost structure.
Table 2.9 - Parameters of the composition of the costs of the enterprise and the likelihood of a crisis
This parameter shows the likelihood of a mild financial crisis due to a reduction in the margin from production and sales of products. Let's bring all the results together. Let's introduce the notation:
+ - no likelihood of a crisis
- slight financial crisis
-! Deep financial crisis
!! - financial disaster
Table 2.10 - Results of calculating the parameters for assessing the probability of a financial crisis

Summarizing the results of the study show that in 2009 a mild financial crisis may be diagnosed at the enterprise CJSC "Tula RTI Plant". However, if in 2008 good dynamics was observed in four out of five objects of observation, then in 2009 the dynamics are negative, and deep financial crisis manifestations can be revealed in the "market value of the company's assets" parameter. Since the main factors that have negatively affected and are currently affecting the financial sphere of the enterprise are outside the zone of influence of the enterprise and are associated with a narrow problem (industry component, due to the specialization of the production activity of the enterprise and, as a result, its cooperation with the automotive industry), we can talk about the likelihood of in the future financial crisis. At the moment, crisis phenomena are observed only in certain elements of the financial sphere of the enterprise and, with the implementation of appropriate measures, can be prevented for further development.
Chapter III. Recommendations for managing an enterprise in a crisis

So, the diagnostics of possible crisis phenomena at CJSC "Tula RTI Plant" was carried out. For the purposes of further work, it is necessary to note such an aspect as the identification of many signals (of different temporal intensity) about the likelihood or already coming crisis in various areas of enterprise management. This intensity indicates that there is no one point (or period) of time when it can be said that there is a general organizational crisis in the enterprise. At the same time, the signals show that at different periods of time, microcrises appear in certain functional areas. So, already now there are crisis phenomena in the financial sector, the emergence of a crisis in the field of sales and marketing is observed.
Since the management system is a mechanism for coordination and interaction across the entire enterprise of all its elements, then, of course, functional crises are reflected in the entire management system and, due to a single space, are projected onto other functional areas (which are still in a satisfactory state from the point of view of the crisis). Thus, microcrises that occur in one system at different times subsequently lead to a corporate crisis, and the management system, if it is not changed, will not be able to effectively manage the enterprise in this crisis.
All this requires the development of not just anti-crisis management measures, but the formation of a new adaptive management system focused on eliminating the consequences of crises that have already begun and minimizing losses from crises that will begin in the near future, and to which the system will not have time to respond proactively. In addition, such a system should have a clearly defined strategic nature, which will allow not to set long-term goals depending on the current state, but to manage the current state of the enterprise depending on the most attractive long-term goals.
etc.................

Relevance of the research topic. Reforming the Russian economy during the transition to market relations put forward the task of forming anti-crisis management. The importance of its use is due to the crisis state of production in all sectors of the national economy: about half industrial enterprises are insolvent in the country, do not have working capital to ensure production process, and fixed assets are obsolete and worn out by more than 75%. Their reconstruction requires huge capital expenditures and investments. State regulation of market transformations in the context of a deep crisis should take a leading place in the anti-crisis management of commercial firms. Improving the theory and practice of anti-crisis management will lead to a specific strategy, the initiative of business leaders, the introduction of the institution of bankruptcy and the activities of arbitration managers, increasing control over the implementation of the law and increasing the efficiency of the country's economic development, timely assessment of the crisis state, identifying risks and increasing efficiency entrepreneurial activity.

Reforming the insolvency of enterprises in a competitive environment is a complex process of developing and implementing a set of measures of an economic, legal and technological nature, new management methods, reforming insolvent enterprises, and conducting anti-crisis procedures dictated by the market. This largely depends on the creation of economic and legal conditions, the intellect, knowledge and skills of an anti-crisis manager, the development of non-standard methods and techniques for improving management, financial recovery in emergency economic conditions.

Research objectives:

- to consider the features of enterprise management in a crisis;

– to explore the essence of anti-crisis management and the features of choosing a company strategy in modern conditions;

– consider the mechanism of business planning in the context of anti-crisis management.

The theoretical basis of the study is the work of such authors as Alekseeva M.M., Birman G., Gribalev N.P., Zel A., Zharkovskaya E.P., Tal G.K., Minaeva E.S. and etc.

1.1. The occurrence of crises in the organization

An organization is a relatively separate structural link in the overall economic system. The criteria for such isolation are economic independence, organizational integrity (the existence of an internal and external environment), the presence of specialized information structures, the possibility of highlighting the overall result of work for the organization.

An organization can be considered a separate firm, enterprise, joint-stock company, bank, company (insurance, tourism, etc.), as well as structural units of the public administration system.

The following questions are very important in solving problems of management: in what periods of development of an organization can a crisis arise in it and develop; to what extent the danger of a crisis is determined by the risky change of the organization itself and how this can be connected with the development of the economic environment in which the organization in question operates.

Practice shows that crises reflect their own rhythms of development of each individual organization, sometimes not coinciding with the rhythms of social development or the development of other organizations. Each organization has its own development potential and the conditions for its implementation, while it is subject to the laws of the cyclical development of the entire socio-economic system. Therefore, the organization is constantly affected by both external factors, determined by the impact of the general cycles of the economy, and internal, depending on their own cycles and crisis development. one

External factors characterize the economic environment in which the organization operates and on which it cannot but depend. If the economy is in a state of systemic crisis, this affects the functioning of an individual organization, and for each in different ways. It all depends on the type of ownership of the organization, the type of its activities and on the economic and professional potential. At the same time, it should be borne in mind that each organization reacts differently to the ratio of internal and external factors affecting its state. So, when a systemic crisis occurs, a number of organizations are instantly destroyed, others resist crisis phenomena with all their might, others find different opportunities to use the influence of external factors for their own benefit, perhaps temporarily, in the chaos of general crisis phenomena. one

This can be explained by many reasons, among which there are also anti-crisis potential, professional management, increased economic activity, but at the same time, coincidence of circumstances and successful risky decisions cannot be discounted.

However, a situation is also possible in which, even with a very favorable external economic situation, the organization enters into a deep crisis. In this case, the reasons, most likely, may be internal factors of development - such as aging technology, inefficient organization of work, miscalculations in economic strategy, mistakes in making economic decisions, business and socio-psychological conflicts, low professionalism of personnel, unsuccessful marketing, and many other. 2

In order to be able to launch anti-crisis management programs in a timely manner, it is necessary to distinguish between the factors, symptoms and causes of a crisis.

Symptoms are manifested in indicators and, which is very important, in the trends in their change, reflecting the functioning and development of the organization. Thus, the analysis of indicators of labor productivity, performance efficiency, capital productivity, energy-to-weight ratio of production, financial condition, or such as staff turnover, discipline, job satisfaction, conflict, etc., can characterize the situation production organization about the onset of the crisis.

In this case, the value and dynamics of indicators can be evaluated both relative to the established recommended value (tolerances for changes), and relative to their values ​​in successive periods of time.

A symptom of crisis development can be, for example, a discrepancy between indicators and regular ratios or a sharp decrease in indicators at certain time intervals. However, the symptoms of the deterioration of the organization do not always lead to its crisis. A symptom is only an external manifestation of the beginning of the "disease" of the organization, but the causes of its occurrence lead to the "disease" itself - the crisis. It is the causes that underlie the onset of symptoms, and then the factors indicating the onset of the crisis.

Thus, the stages of a crisis can be represented by the following chain: causes -> symptoms -> factors.

Crises should be assessed not only by their symptoms, but also by their causes and real factors.

The cause of the crisis is the events or phenomena that cause symptoms and then the factors of the crisis.

Crisis factor - an event or a fixed state of an object, or an established trend, indicating the onset of a crisis.

For example, in an organization, the reasons may be financial and economic miscalculations, general position economy, low qualification of personnel, shortcomings of the motivation system. The symptoms of a crisis are the appearance of the first signs of negative trends, the stability of these trends, business conflicts, the growth of financial problems, and others, and then the factors of the crisis will be a decrease in product quality, a violation of technological discipline, growth and large debts on loans, etc. 1

From the point of view of the impact on the organization, the causes of the crisis in it can be classified into external and internal. External determine the impact of the environment in which the organization exists, and the occurrence of internal causes depends on the situation in the organization itself. External causes are determined by the state of the economy, the activities of the state, the state of the industry to which the organization in question belongs, as well as the impact of the elements.

The problem of the emergence of crises in the organization should be approached from a systemic perspective. Any organization is complete system, it consists of interrelated elements, parts, components, etc. At the same time, the development of an organization, even with its quantitative growth, does not change the general characteristics of its integrity, unless, of course, its destruction occurs.

The system in the course of its life activity can be either in a stable or in an unstable state.

Distinguish between static and dynamic stability. Factors affecting the stability of the system can be external and internal. If stability is mainly dictated by external factors, then it is customary to call it external, if internal factors, then internal.

Under the conditions of centralized management of the economy, the stability of production and economic structures was achieved, as a rule, due to the influence of external control decisions, i.e., any or almost any destabilization processes were extinguished from the outside. Moreover, the mechanisms for bringing the system to a stable or quasi-stable state could be very different: these were additional economic support, and the replacement of the director, and the adjustment of plans, and the administrative reorganization of production, etc. In this case, the sustainability of the organization's activities was achieved by management from the outside, and the crisis did not occur. . one

This does not mean that the problem of sustainability did not exist. It simply moved to the industry, regional and state levels and was always decided from above.

All earlier reforms concerned, first of all, higher levels, i.e., state (regional) and sectoral ones. It suffices to cite the facts of the organization of economic councils, the amalgamation (disaggregation) of ministries, the introduction of general management schemes. Currently, in a competitive environment, the problem of organizational stability is faced by every organization.

So, in order to recognize the crisis, it is necessary to detect symptoms in a timely manner, identify factors that indicate the possibility of a crisis, and identify its causes. The means of detecting the possibility of a crisis situation in an organization are intuition and experience, analysis and diagnostics of the state. They should be applied at all stages of the existence of the organization, because a situation is possible in which it can enter into a deep crisis at the peak of its development or in a very favorable external economic environment. one

1.2. Principles of anti-crisis financial management of an organization

From the standpoint of financial management, the possible onset of bankruptcy is a crisis state of the enterprise, in which it is unable to finance its economic activities.

Anti-crisis system financial management based on certain principles, which should be considered in detail.

Constant readiness for a possible violation of the financial balance of the organization. The financial balance of the organization is very changeable in dynamics. Its change at any stage of the economic development of the enterprise is determined by the reaction to changes in the external and internal conditions of its economic activity. A number of these conditions enhance the competitive position and market value of the organization. Others, on the contrary, cause crisis phenomena in its financial development. The objectivity of the manifestation of these conditions in dynamics determines the need for constant readiness of financial managers for a possible violation of the financial balance of the organization at any stage of its economic development.

Early diagnosis of crisis phenomena in the financial activities of the organization in order to use the possibilities of their neutralization in a timely manner.

Differentiation of indicators of crisis phenomena according to the degree of their danger for the financial development of the enterprise. Financial management uses an arsenal of indicators of its crisis development in the process of diagnosing the bankruptcy of an organization. These indicators capture various aspects of the financial activity of the organization, the nature of which is ambiguous from the point of view of generating the threat of bankruptcy. In this regard, in the process of anti-crisis management of the organization, it is necessary, when developing measures to restore the financial balance, to take into account the indicators of crisis phenomena according to the degree of their danger to the financial development of the organization.

The urgency of responding to individual crisis phenomena in the financial development of the organization. Each emerging crisis phenomenon not only tends to expand with each new business cycle of the organization, but also gives rise to new accompanying financial crisis phenomena. Therefore, the sooner anti-crisis mechanisms are activated for each diagnosed crisis phenomenon, the more opportunities the organization will have to restore the disturbed financial balance. Management on this stage can be aimed at the implementation of three fundamental goals, adequate to the scale of the crisis state of organization 1:

– elimination of insolvency of the organization;

- recovery financial stability organizations (ensuring its financial balance in the short term);

– changing the financial strategy to ensure sustainable economic growth organization (achieving its financial balance in the long term), self-financing.

The adequacy of the organization's response to the degree of real threat to its financial balance. The system of mechanisms used to neutralize the threat of bankruptcy is overwhelmingly associated with financial costs or losses caused by a reduction in the volume of operational production activities, suspension of the implementation of investment projects, etc. be appropriate for this level. Otherwise, either the expected effect will not be achieved (if the mechanisms are insufficient), or the organization will incur unreasonably high costs (if the mechanism is excessive for a given level of bankruptcy threat).

Full implementation of the internal possibilities of the organization's exit from the financial crisis. In the fight against the threat of bankruptcy, especially in the early stages of its diagnosis, the organization should rely solely on internal financial capabilities. Experience shows that with normal marketing positions of the organization, the threat of bankruptcy can be completely neutralized by the internal mechanisms of anti-crisis financial management and within the financial capabilities of the organization. Only in this case, the organization can avoid painful reorganization procedures for it.

The choice of effective forms of reorganization of the organization. If the scale of the crisis financial condition of the enterprise does not allow to get out of it through the use of internal mechanisms and financial reserves, the organization is forced to resort to external assistance, which usually takes the form of its sanitation. Reorganization of the organization can be carried out both before and during the bankruptcy proceedings.

In the general case, the policy of anti-crisis financial management is to develop a system of methods for preliminary diagnosis of the threat of bankruptcy and the "switching on" of the mechanisms for the financial recovery of the organization, ensuring its exit from the crisis.

1.3. The essence of crisis management and the choice of a company's strategy in modern conditions

The axiom of entrepreneurial activity is that for each project of an enterprise, a serious business plan must be developed, taking into account the prospects for the development of firms and the requirements of the market. It should be ok market activity with a combination of strategic and tactical elements financial support entrepreneurship, management cash flows and finding optimal cost and revenue solutions and securing profits. The essence of anti-crisis management of an enterprise is the ability of management to analyze and regulate the mechanism for planning and distributing profits. The main problematic issue in the crisis situation of the enterprise is financing. one

In the conditions of deepening crisis phenomena, anti-crisis management of an enterprise occupies a leading place in the system of state regulation of market relations at the federal, regional and local levels.

Overcoming the crisis and increasing the efficiency of production is possible by identifying the real owner of the assets of the enterprise, reforming insolvent enterprises and is a complex process of developing and implementing a set of measures of an economic, legal, organizational and technical nature. The application of New management methods and anti-crisis procedures is mandatory, as it is dictated by modern conditions.

Economic measures are the most effective, as they make it possible to prevent insolvency and bankruptcy with a timely analysis of the state of the enterprise and in the future to see the deepening economic crisis in a successfully operating enterprise. And this is possible thanks to the use of the system internal control external audit, state financial control and for the expenditure of funds, the distribution of profits, deviations from the indicators of the business plan, regulatory data, long-term planning and forecasting in the international market of capital, goods, raw materials and services.

The crisis phenomenon can be caused by mistakes and unprofessional management. In addition, the crisis is strongly associated with risk. Its exclusion from the management decision will be an unexpected onset of the crisis, will create crisis situations.

Crises occur both in the process of functioning of the enterprise, and in the management of the development of the organization. They threaten viability. The reasons for the development of the crisis can be different: objective, subjective, natural, related to the level of scientific knowledge, imperfection of management, conflict of interests and market needs.

Therefore, depending on the cause of the crisis and anti-crisis management, the consequences of the crisis can lead to drastic changes: to bankruptcy, reorganization, or a soft, long-term and consistent exit of the enterprise to higher indicators. The possibilities of anti-crisis management depend on the goal, the art of managing leaders, the nature, motivation, responsibility, external assistance from state and municipal authorities, sometimes enthusiasm is decisive, although its effect is short-lived. It is impossible to exclude from the program of anti-crisis management national characteristics, cultural traditions, customs, as well as gross mistakes, non-contact of leaders, selfish goals and other motivations. one

According to the typology, crises can be partial, systemic, manageable, short-term and protracted, hidden and local, random and regular, artificial and natural. Their consequences can be devastating. From an economic point of view, the classification of risks is also diverse; these are frequent and speculative risks. Frequent risks are divided into natural, environmental, political, transport, property, industrial, trade and commercial.

The inability to manage crisis situations, untimely recognition of the causes and nature of the crisis and their consequences sometimes causes their protracted nature, turning them from latent (hidden) into overt crises.

The characteristics of the criteria for the economic crisis of an enterprise include the real and the upcoming one. The real crisis is considered as determining the assessment of the situation, the choice and development of successful management decisions. But the danger of a crisis always exists, even when it does not exist in reality. It is important to know the signs of the onset of crises and assess the possibilities for their resolution. If overcoming the crisis is a controlled process, then the success of management depends on the timely recognition of the signs of the offensive phases and the stages of objective development. Monitoring of anti-crisis development allows the management system to control processes, track trends according to certain criteria. An important role in anti-crisis management belongs to the state. Differentiating crises by typology, scale, problems, severity, area of ​​development and possible consequences, state management organizations highlight the causes and possible consequences of global signs that can destroy sectors of the national economy. For example, the management of the Aeroflot company decided to replace the fleet with foreign-made aircraft - Boeing and others. The company's management explained its management decision by great competitiveness, better quality characteristics, and the provision of preferential loans. However, the analysis showed the possibility of a crisis in the development of the country's aviation industry. The prediction of the crisis was revealed on the basis of a special analysis of situations and trends. The decrease in the efficiency of the production of aircraft, orders for them will lead to the decline of powerful factories, will create an acute crisis. The reduction in the production of domestic aircraft leads to a crisis. Therefore, contracts have recently been concluded for the supply of large batches of the latest aircraft, and a number of aircraft factories have received orders. This was one of the examples of painless resolution of the crisis, its exclusion due to foresight, confident and timely participation of the state in anti-crisis management. Therefore, the interests of the company and the country as a whole clashed here. For the company, its commercial interests are obvious, since it was profitable to purchase aircraft abroad on preferential terms, abandoning domestic equipment, although it is not inferior in quality to foreign ones. The development of the crisis reveals the imperfection of management, lack of knowledge and the level of human development, the use of natural disasters, destruction in political and socio-economic crises.

In 90% of cases, small failures commercial firms associated with the inexperience of managers, the incompetence of managers, their abuse, ineffective management, making erroneous decisions and inability to adapt to market conditions. Even large firms are not immune from such failures. For example, the large company Hermes hired incompetent managers to the staff, which led to the bankruptcy of the company. The main reason for the failure of commercial firms is the crisis situations that are created in the market due to changes in the market conditions, as well as excessive production costs due to the use of outdated equipment, excessive management costs, marriage, irrational use of resources - all this leads to a decrease in competitiveness, the creation of risky venture capital firms that do not have time to respond to changing market requirements. Where no importance is attached to planning and forecasting the timing and volume of income, making payments, the enterprise becomes insolvent. A negative sign is a decrease in the amount of cash in the accounts of the enterprise. The sharp increase also points to the inefficiency of investment policy. This often starts with an increase in receivables. Sharply increasing debts of buyers and an increase in the terms of receivables can lead to bankruptcy. Anti-crisis management should take measures to change the policy of commercial credit to its customers, select those who are solvent and expand them, and provide additional income. one

The most positive signs of solvency is an increase in liquidity ratios. An increase in accounts payable, debts to employees for wages, taxes and other payments to the budget - this is a clear sign of the creation of insolvency with an increase in debts of the resource supplier and creditors. For example, a company has received a loan and is not able to pay it off in a timely manner. At the same time, debt obligations increase even more due to penalties.

The main indicator of the coming crisis may be an increase in overhead costs and a decrease in profits, a decrease in sales. Future crises arise in successful enterprises. Their causes are difficult to predict. They largely depend on the marketing service and the low level of research work: product renewal, the introduction of promising technologies and new cheaper and better raw materials, the company's personnel policy and depend on the occurrence and occurrence of various risks. The classification of risks depends on the conditions and may vary within the goal. Current risks arise as a threat or danger of a loss today, a shortfall in profit due to a shortfall in income. The situation created in retrospect may turn out to be risky for the present reality. When there is a risky situation and the possibility of quantitatively and qualitatively determining the degree of probability of an adverse effect in the form of floods, fires, earthquakes, wrong decision head of a commercial firm.

Always a risky situation is associated with statistical processes in the presence of uncertainty, the necessary choice of the optimal solution and the possibility of error, the probability of the chosen solutions or events.

But the probability of the expected result can be obtained on the basis of subjective assessments of the dynamic development of risks. They include financial risks, tax, innovation, R&D risks, investment risks with lost profits, profit reduction and risks of direct financial losses. Often, investment risks arise during the activities of firms, banks with securities, which are called portfolio risks and are divided depending on operations into diversified and systematic risks.

1.4. Specifics of anti-crisis planning

Anti-crisis planning (ACP) is a direction of planning, which is carried out as one of the functions of anti-crisis management.

Unlike intra-company planning (IFP) carried out within the framework of a “financially healthy” enterprise, the agro-industrial complex takes place in different phases of the enterprise crisis (unprofitability, unprofitability, insolvency) and within the framework of various pre-arbitration (pre-trial resolution) and arbitration procedures (supervision, financial recovery, external management, bankruptcy proceedings). There are other specific differences that need to be highlighted: these are the features of the automatic transmission system and mechanism.

The system of plans has a form (structure) and content. In terms of content, the ACP system, unlike the WFP system, has a typical goal (not a mission) - “financial recovery of the enterprise”, to achieve which it is necessary to solve three typical tasks 1 :

1) elimination of insolvency;

2) restoration of financial stability;

3) settlement with creditors.

These precise guidelines (goal and objectives) determine the specifics of anti-crisis planning:

Clarity, specificity and purposefulness of the content of the entire system of plans.


The coincidence of the strategic and tactical concept (including the timing of implementation).


Focusing on financial, restructuring and marketing activities.


Inclusion of new “steps” or elements in the planning process, such as “Debt restructuring”, “Settlement with creditors”, “Program for the implementation of the Enterprise Financial Recovery Plan” (FOP plan).


Increasing the share of the FOP plan among other plans.


Complication of the interweaving and hierarchy of types of plans: “FOP Plan”, “External Management Plan”, “Business Plans”.


The relationship and subordination of the types of plans to the procedures for reorganization or liquidation of the debtor enterprise (according to the Federal Law "On Insolvency (Bankruptcy)" dated 10/26/2002).


The use of extreme methods for the implementation of plans, and hence the planning of extreme events.


The structural and content features of the ACP system are determined, on the one hand, by internal and external conditions, in which the debtor enterprise is located, on the other hand, the principles on which the anti-crisis planning process is based.


The specifics of the conditions under which the AKP takes place:


Short planning times (approximately one month, except in special circumstances).


Lack of internal, especially financial resources.


The negative impact of external, especially market, factors on the entire ACP process, including the constant deterioration of the state of the enterprise at different stages of the planning process and the implementation of plans. The situation of the enterprise can be compared with a person who has fallen into a swamp, who sinks deeper and deeper every minute, and consequently, all the parameters of his external and internal well-being change.


Hence the need for constant monitoring of changes in the internal and external environment, making adjustments to operational planning and implementation of anti-crisis measures.


The special role of control at all stages of planning: from within - by arbitration managers; outside by creditors.


Unfavorable socio-psychological climate at the enterprise, the possibility of falsifying the initial data and (or) sabotage of planned activities.


Accounting for the features of the crisis phase of the debtor enterprise and its predictive models.


The impact of changes in the Laws and Codes of the Russian Federation on the procedures of the AKU and the AKP (for example, the introduction of a new procedure "Financial recovery" - Chapter V of the new Federal Law "On insolvency (bankruptcy)" dated October 26, 2002, which should be equipped with planning and implementation mechanism ).


The system of anti-crisis plans, as well as the planning process, is based on certain principles, namely:

unity of goals and objectives of planning at all hierarchical levels:
Russian Federation, subjects of the Russian Federation, enterprises;


exact adherence to each letter of the Federal Law "On insolvency (bankruptcy)" dated 10/26/2002 No. 127 F-Z;


systemic, process, situational approach to planning anti-crisis measures and their implementation;


the principle of optimality and economic efficiency;


the principle of priority (ranking goals and objectives according to their importance);


the principle of variance (development of alternatives, their comparison, evaluation and selection of the best option);


the principle of social responsibility (before the team of the enterprise and society).

The specificity of the AKP lies in the extreme nature of the external and internal conditions of the functioning of the debtor organization, which dictate other planning principles that must be taken into account: risk - to the manager in the system of plans, in the process and procedures of anti-crisis planning.

2. BUSINESS PLANNING UNDER THE CONDITIONS OF ANTI-CRISIS MANAGEMENT

2.1. The essence and main provisions of the development of a business plan

Business planning of production and commercial activities is not only possible, but also vital for all organizational and legal forms of enterprises. The market does not suppress or deny planning in general, but only moves it mainly to the primary production link - enterprises and their associations. Even in the country as a whole, the area of ​​necessary planning is not completely replaced by the invisible regulating hand of the market. Both in the West and in the East, states determine their economic development strategies, global environmental problems, major social and scientific and technical programs, the distribution of the country's budget, defense, etc. At the level of enterprises, not only strategic (long-term) self-planning is carried out, but also detailed development operational (current) plans for each department and even workplace. The calendar plans (monthly, ten-day, quarterly, semi-annual) specify in detail the goals and objectives set by the long-term and medium-term plan. Production schedules include information about orders, their availability of material resources, the degree of utilization of production capacities and their use, taking into account the timing of each order. They also provide for expenses for the reconstruction of existing facilities, replacement of equipment, training of employees, etc. In market conditions, stable enterprises widely use the advantages of planning in competition.

First of all, when substantiating the provisions of the business plan, it is advisable:

focus on issues that may be of interest to those to whom they are addressed - employees of the enterprise, partners or other external consumers;


present the essence of the project in the most accessible form at the very beginning of the business plan;


justify all calculations and indicators in such a way that they are real and reliable, without exaggeration and embellishment of the economic results of the project.


The business plan begins with a title page, which usually indicates 1:


name of the project, for example, “business plan for creating a wallpaper manufacturing enterprise”;


place of preparation of the plan;


names and addresses of founders;


the purpose of the business plan and its users.


The title page is followed by a table of contents - the wording of the sections of the plan, indicating the pages and highlighting the most important points in accordance with the characteristics of a particular project.


The confidentiality memorandum is drawn up in order to warn all persons about the non-disclosure of the information contained in the plan and its use solely in the interests of the company that submitted the project.


Summary - summary the main provisions of the proposed plan, including the following fundamental data: ideas, goals and essence of the project; features of the offered goods (services, works) and their advantages in comparison with similar products of competitors; strategies and tactics for achieving the set goals; qualification of personnel and especially leading managers; forecast of demand, sales of goods (services, works) and the amount of revenue in the coming period (month, quarter, year, etc.); the planned cost of production and the need for financing; expected net profit, level of profitability and payback period; the main success factors are a description of the ways of action and activities.


Description of the industry - analysis of the current state and prospects for the development of the selected business industry, including a description of: its raw material base; segment (niche) of the market and the share of the enterprise on it; potential customers and their opportunities; regional structure of production; fixed assets and their structure; investment conditions.


Analysis of the investment attractiveness of the business sector consists of three stages 1: multivariate analysis of the level of intensity of industry competitiveness; determination of the stage of development of the chosen industry; direct analysis of the investment attractiveness of the industry.


When choosing a business area and industry, information about their position in the global division of labor and on the international market, export opportunities, as well as production and technical ties with other sectors of the economy for which the products of this industry may be of interest (Fig. 1) are useful.


In any country, there are prohibited areas of business (smuggling, pornography, etc.), as well as activities that are the subject of state monopoly (weapons, pesticides, drugs, etc.).


For many entrepreneurs, there are also economic restrictions on penetration into a particular industry: a high level initial capital; long payback period of invested funds; uncertainty in achieving profit (education, etc.).


It is also necessary to take into account the current conjuncture, since entrepreneurial activity is subject to cyclicality: prosperity, stagnation, decline.


In addition, economic situations differ not only in time, but also in space - by districts and regions. It is more difficult to penetrate into a monopolized industry than into a competitive one. An entrepreneur selects a field of activity from four main types of business (table 1).





Rice. 1. - The main factors in choosing the field of entrepreneurial activity


Table 1


Brief description of the main types of business


Business type	Main functions	Organizational forms
Industrial	Production of goods, works, provision of services	Commercial organizations (enterprises, firms, companies)
Commercial	Purchase and sale of goods and services	Trade organizations, commodity exchanges
Financial	Purchase and sale of currency, securities, investment	Banks, stock exchanges, financial companies, trust and other organizations
Intermediary	Provision of services	Commercial organizations
Insurance	Insurance and reinsurance	Insurance companies




For success in business, it is important not only to correctly define the market for yourself, but also to find your own, often very narrow area, a place in it that is not yet occupied or insufficiently used by competitors - a “niche” of the market, i.e. a limited scope of entrepreneurial activity, focused on a specific consumer and allowing a businessman to realize his potential in the most effective way. The search for a “niche” in the market is like a search for free space, a vacuum that needs to be filled as soon as possible. In essence, the “niche” of the market is a combination of urgent and fully conscious needs and problems of society with somewhat not quite conscious, non-traditional forms, ways, methods of solving and satisfying them 1 .


2.2. Features of a business plan in a crisis management


A business plan is drawn up in order to justify and make decisions on restoring the full solvency of the organization, its financial stability and efficient operation in the long term.


The main objectives of the business plan of the organization are 2:


- determination of short-term and long-term goals of the organization;


- development of specific areas of production and economic activities of the organization in accordance with the needs of the market and the possibility of obtaining the necessary financial resources;


- development of a set of procedures to improve production, financial potential (financial policy), management, supply and marketing systems;


– conducting an inventory of property and determining the composition of free assets for their subsequent sale;


– substantiation of the application for financial assistance;


- justification for changing the production orientation of the organization and the release of new types of products that are more profitable for the organization;


– rationale for the need for reorganization legal entity(separation, joining, allocation, etc.);


- development of a plan of specific measures for the financial recovery of the organization, the timing of their implementation;


– development of an action plan for the restructuring of accounts payable and receivable.


The main sections of the business plan and their content 1:


1. Description of the organization, its characteristics. The results of the analysis of the financial condition of the organization. Causes financial instability organizations.

Products and services - types of products, volume, consumer properties, the possibility of production and technical base for the release new products availability of qualified personnel.


Management and organization. Organizational and production management structure of the organization, personnel policy. Functions, duties, powers and responsibilities of management personnel. Payment and stimulation, motivation of interests.


Production plan - description of the assortment, new developments, characteristics of technology, fixed assets, raw materials and materials, labor resources, mechanization, types and schemes of cooperation, quality control, product service.


5. Marketing is the most important part of the business plan, supply market research material resources and marketing of products, competition (impact of competitors on the market, strengths and weaknesses of competitors, future sources of competition), sales forecast and consumption forecast, pricing (estimation of own costs, market price analysis, real prices), methods of product distribution ( types of distribution channels, intermediaries, direct deliveries), methods of sales promotion (advertising, personal experience selling, consumer promotion: discounts, gifts), direct marketing, etc.


More than detailed descriptions the most important elements of marketing, advertising for example.


Corporate advertising is an advertisement of the enterprise, its successes and merits. The task of branded advertising is to create in society, among potential customers, the preferred image of the enterprise, the image of the enterprise, which would inspire confidence in the enterprise itself and all the goods it produces.


As means of distribution of advertising of the enterprise, the following can be indicated:


– press (newspapers, magazines, books, reference books);


As an example of measures that contribute to the restoration of solvency and support for the effective economic activity of the enterprise, the following can be cited: change of the management of the enterprise; enterprise inventory; restructuring of receivables and payables; reduction of production costs; sale of subsidiaries and shares in the capital of other enterprises; sale of construction in progress; optimization of the number of staff and provision of social benefits for the dismissed; sale of surplus equipment, materials and stocked finished products; debt conversion by converting short-term debt into long-term loans; progressive technologies, mechanization, automation of production; improvement of labor organization; overhaul, modernization of fixed assets, replacement of obsolete equipment, acquisition of additional fixed assets.


6. Capital - the structure of own and borrowed capital, assessment of the use of capital, issue of securities (shares, bonds).


7. Risks - internal (by type of activity: production, finance, sales, etc.) and external (economic, market, etc.).


8. Plan (program) of specific measures (measures) for the financial recovery of the organization, increasing its financial stability and competitiveness. Evaluation of their effectiveness from implementation (pessimistic and optimistic estimates).


9. Financial plan - describes the financial results for the past period, provides a forecast of financial results, a schedule of settlements with debtors and repayment of accounts payable (special attention to overdue obligations, the structure of income and expenses, cash flow forecast by quarters, investment activity forecast, assessment of expected results of the organization's activities.


2.3. Functions and principles of business planning


In the most general case, a plan is an image of something, a model of the desired future or a system of measures aimed at achieving the goals and objectives set. A business plan, as one of the most common types of plans at present, is: a working tool for an entrepreneur to organize their work; a detailed program (of rationally organized measures, actions) for the implementation of a business project, which provides for an assessment of costs and income; a document characterizing the main aspects of the activity and development of the enterprise; the result of research and justification of a specific direction of the company's activities in a particular market.


An enterprise can have several business plans at the same time, in which the degree of paperization of justifications can be different. In small business, the business plan and the plan of the enterprise may coincide both in scope and content.


Any business plan should provide convincing answers for the entrepreneur and his potential partners to at least five basic questions (Figure 2).





Rice. 2. The purpose of the business plan and its main elements


Business planning, how necessary element management performs a number of important functions in the business system, including highest value have the following 1:

initiation - activation, stimulation and motivation of planned actions, projects and transactions;


forecasting - foreseeing and justifying the desired state of the company in the process of analyzing and taking into account a combination of factors;


optimization - ensuring the choice of an acceptable and best option for the development of an enterprise in a specific socio-economic environment;


coordination and integration - taking into account the interconnection and interdependence of all structural divisions of the company with their orientation towards a single common result;


management security - providing information about possible risks for the timely adoption of proactive measures to reduce or prevent negative consequences;


streamlining - creating a single common order for successful work and responsibility;


control - the ability to quickly track the implementation of the plan, identify errors and its possible correction;


upbringing and training - the beneficial effect of models of rationally planned actions on the behavior of employees and the possibility of learning them, including on mistakes;


documentation - the presentation of actions in documentary form, which can be evidence of the successful or erroneous actions of the firm's managers.


When developing business plans, it is necessary to follow the fundamental principles of planning, which create the prerequisites for the successful operation of an enterprise in a particular economic environment.


The basic principles of intra-company planning are as follows.


Necessity: 1) mandatory application plans in any field of activity is the rational behavior of people; 2) before acting, everyone should know what he wants and can.


Continuity: 1) The planning process at the enterprise should be carried out constantly by: a) the consistent development of new plans at the end of the plans of previous periods; b) rolling planning- after a part of the planning period, an updated plan is drawn up, in which the planning horizon increases, and for the remaining period the plan can be refined due to the appearance of previously unforeseen changes in the external environment or the internal capabilities and orientation of the company.


Elasticity and flexibility: adaptation of initial plans to changing conditions is carried out by: a) introducing planned reserves for key indicators; b) application of eventual (in case) planning for various data distribution situations; c) using operational plans to take into account emerging changes in the environment; d) use of alternative plans.


Unity and completeness: consistency is achieved in three main ways: 1) the presence of a common (single) economic goal and the interaction of all structural divisions of the enterprise along the horizontal and vertical levels planning; 2) all associated partial plans of the structural units of the company and areas of activity (production, sales, personnel, investment, etc.) should include a general master plan for its socio-economic development in interconnections; 3) inclusion in the plan of all factors that may be important for decision-making.


Accuracy and paperization:


1) any plan must be drawn up with a sufficiently high degree of accuracy to achieve the goal;


2) as we move from operational short-term medium- and long-term strategic plans, the accuracy and paperization of planning, respectively, can decrease until only the main goals and general directions of the company's development are determined.


Cost-effectiveness: 1) the costs of planning should be commensurate with the benefits received from it; 2) the contribution of planning to efficiency is determined by the improvement in the quality of decisions made.


Optimality: 1) at all stages of planning, the choice of the most effective solutions should be ensured; 2) is expressed in maximizing profits and other performance indicators of the company and minimizing cost, with predictable restrictions.


Communication of management levels: 1) is achieved in three ways: a) paperization of plans "top-down"; b) consolidation of plans "bottom-up"; c) partial delegation of authority.


Participation: 1) Active participation personnel in the planning process enhances its motivation of behavior; 2) Planning for yourself is psychologically and economically more effective than for others.


Holism (combination of coordination and integration): the more structural units and levels of enterprise management, the more expedient (more effective) to plan in them simultaneously and in interdependence. Planning at each structural level of the enterprise independently cannot be effective without the interconnection of plans at all levels.


Ranking of planning objects:


1) investing in the most profitable goods (industries);


2) with the same competitiveness of goods - first of all, the development of the production of goods with the largest sales volume.


Variance: development of several alternative plan options: optimistic, pessimistic, conservative, etc.


Social orientation provides: 1) social development collective; 2) Ensuring environmental safety and ergonomic products.


Stability: the immutability of capital investment plans, otherwise there may be large losses of resources and additional costs


Adequacy: compliance of planned indicators with the real situation is achieved: 1) by increasing the number of factors taken into account; 2) increasing the accuracy (validity) of forecasts.


The fundamental principles of planning are closely interconnected and ultimately guide entrepreneurs towards a comprehensive justification of planned indicators and the achievement of the best socio-economic results of the enterprise. They determine the content and orientation of the planned work at all stages of the justification of the project and its consistent implementation.


In addition to those listed basic principles in the planning process, general economic principles of scientific character, priority, dynamism, directiveness, efficiency, completeness, etc. are usually taken into account.


2.4. Stages of developing a business plan


Any type of entrepreneurial activity and the subsequent development of a business plan for a conceived project usually begins with a new idea. Without a good idea, business is impossible. Entrepreneurial abilities, as the most important factor of production, are expressed primarily in the ability to generate, accumulate and develop new ideas. In its most general form, an idea is a form of reflection in thoughts of the phenomena of objective reality, which includes a generalization of the experience of previous development and awareness of the chain of further business transformation.


Motivation, production, accumulation and implementation of ideas is manifested in the form of an entrepreneur's desire to satisfy his needs in the business process and its results. Need as a need or lack of material and spiritual goods for existence.


The main stages of justification of an entrepreneurial project 1:


1. Justification of the project idea and information about the project: compliance of the project idea with the existing system of economic relations in the country; list of sponsors and reasons for their interest in the project; main characteristics of the project (goals of the project, its preliminary main strategy, geographical area and share in the domestic and foreign markets, market niche; type of project location (market or resource orientation); economic policy to support the project; products and its structure, enterprise capacity; contours of the economic , industrial, financial, social policy; national, sectoral and preparatory factors favorable for the project; information about the project (name, address, financial capabilities, role in the project of the project organizer or initiator).


2. Market analysis marketing strategy, basics of project strategy: general economic analysis of the market; general economic indicators of demand for products provided by the project (population and its growth rates, per capita income and consumption, etc.); state policy, practice and legislation in the field of consumption, production, import and export of products provided by the project; restrictions on standards, obligations, taxes, subsidies, credit control and regulation of foreign relations; the current level of national production of designed products, including production for domestic consumption; the current level of imports; data on the behavior, habits and reactions of individual and group consumers, as well as data on trade practices; market research; forecasting changes in the capacity of the domestic market; the possibility of entering the markets of other countries; import of competing products; project objectives (import substitution, use of available resources, penetration into the international market, etc.); project strategy (leadership in costs, focus on a limited group of buyers, occupying a market niche) - means and actions to achieve goals; marketing strategy (market penetration, market development, product development, diversification); operational activities (collection, processing and systematic assessment of information about the market, market environment) demand and competition, customer behavior and consumer needs, the study of competing products, analysis of marketing tools and other factors; use of individual marketing tools in the short term; sales goals (turnover, market share, company reputation, profit); marketing costs and revenues - determining the selling prices of products (internal production and marketing costs, customer response to different prices - price elasticity, competitors' pricing policy); product "promotion" (advertising, public relations, individual selling, sales promotion, brand policy); after-sales service of products (supply of spare parts, maintenance and repair services, creation of appropriate capacities in various geographical locations); "optimum production capacity"; suitable technology (technological concept); technically feasible manufacturing program; alternative marketing strategies with a forecasted sales period, taking into account the nature and type of products.


3. Raw materials and components, their classification, needs and supply strategy: mineral resources (paper information about reserves and physical and chemical properties of resources); agricultural materials (quality information, methods of collection and removal, etc.); marine products (estimation of reserves, volumes and production costs, national policy features and environmental restrictions); processed industrial materials (the possibility of interchangeability of semi-finished products, the possibility of using semi-finished products with varying degrees of processing depending on the nature of the technological cycle of the future project); auxiliary materials: the need for electricity, fuel, water and steam supply, packaging materials; overall assessment of needs, taking into account the choice of location, technology and production capacity and project, sources of supply and possible bottlenecks in security costs environment– to adjust investments in buildings, structures, machinery and equipment; spare parts; supplies for social and other needs (especially during construction in remote and sparsely populated regions): food, medical and educational services, clothing, footwear, road construction (sand, gravel, asphalt, etc.); creation of special process flow diagrams showing how and at what stage of the production process certain materials are consumed; paper analysis on a separate diagram of each stage of the process flow (taking into account the characteristics of the machines, equipment, standards, etc. used); general need for materials and components; sources of supply (external, internal, their location); transportation of materials and possible transportation costs; evaluation of alternative end uses of the supplied materials and the possible impact of such use on their availability; the goals of the strategy for the supply of raw materials and components (cost minimization, risk minimization and optimization business relations with suppliers); the supply program is the basis for calculating costs (determination of sources of supply and suppliers, agreements and contracts, means of transportation, storage, assessment of the risk of supply disruption).


4. Location and environment analysis: development of several alternatives taking into account: environmental situation, geographical conditions, environmental impact of the project and environmental impact assessment; state socio-economic policy, incentives and restrictions, infrastructure of the project area; selection of a production site from several options, taking into account: natural conditions (soil, climate, etc.); environmental impact (restrictions, standards); local infrastructure in the area of ​​the production site; strategic aspects; land value; the cost of preparing the production site.


5. Engineering preparation of the project and technology: development of a preliminary production program, taking into account market and resource constraints for various levels of production at a minimum price level (after determining the proposed sales volume, a paper production program is developed); determination of the need for materials and labor (drawing up balances of material and labor resources) for various stages of production and various levels of production capacity utilization; production capacity: rated maximum (a guideline for determining the actual degree of utilization of production capacity), normal production capacity ( optimal level production, taking into account the interaction of technology, the availability of resources, investments and production costs); careful study of alternative technologies and know-how, taking into account the nature and needs of the market, the availability of resources, environmental factors, the project implementation strategy; the choice of technology based on an assessment of the possible impact on the environment, the economy and social environment. Evaluation by stages: formulation of the problem; description of technology, forecast of technology development; description social sphere, social sphere forecast; identification of technological impact; technological policy analysis; evaluation of results; sources of obtaining technology (know-how): a) licensing; b) acquisition of full rights to the technology; c) joint ownership of the right to use technology; development of a project implementation plan - the basis for financial support and calculation of all costs; listing necessary equipment broken down by groups (technological, mechanical, electromechanical, tools and instrumentation, transport and conveyor, etc.); compiling a list of spare parts, scientific equipment and instruments; development of a preliminary plan for construction and installation works; identifying needs for repair work taking into account available opportunities; initial calculation of the cost of construction on the basis of unit costs (per 1 sq. m. of the area);


6. Organization and management of the enterprise: stages of development of the organizational structure: definition of commercial goals and objectives; identification of the functions necessary to achieve the goals; grouping of necessary functions; development of organizational structure; preparation of training and recruitment programs”; development of an organizational structure (3 levels): the top level of management (long-term strategic, economic and budget planning, control and coordination of activities); middle level management (planning and control over various project functions: sales, production, financing, etc.); lower level of management (daily control over current operations); organizational design– creation of administrative divisions ( general management, finance and financial control, personnel management, marketing and sales, supply, transportation and storage. Production, economic calculations, quality of repairs, etc.); initial overhead calculation: costing.


7. Determining the need for labor resources: classification of labor resources: by categories (management and production personnel, skilled and unskilled workers); according to functional characteristics (general managers, production managers, administrative personnel, machine operators, drivers, etc.); determination of the need for higher management staff at the stage of formulating the idea of ​​the project; determination of the need for labor force, based on the socio-economic characteristics of the project implementation region (labor mobility, the possibility of using female labor, etc.); Development of training and retraining programs for personnel at the design and construction stage of the facility (costs from 10 to 15% of investment costs); assessment of the costs of hiring, training and retraining of personnel.


8. Planning the project implementation process: stages of the process implementation: formation of the project implementation team; company formation; financial planning; creation of organizational structures; acquisition and transfer of technology; a set of labor resources; technological design; preliminary evaluation of contracts (agreements); preparation of tender documents; tender, opening of tenders, evaluation of tenders; negotiations and conclusion of contracts (contracts); paper technological design; acquisition land plot; construction works; installation of equipment; purchase of materials (raw materials, semi-finished products, components, etc.); advance marketing; putting objects into operation; start of production; development of a schedule for implementation: implementation from the creation of a special group for the implementation of the project to the performance testing of equipment and the entire production; constant marketing costs at all stages.


9.Financial analysis, evaluation of investments and project financing: analysis and evaluation of costs, results and future net income, expressed in financial terms; methodological principles (analysis of the reliability of project information, analysis of the structure and significance of costs and projected income to determine the most important factors that have a decisive influence on the feasibility of investments; a more definite assessment of annual cumulative financial net incomes expressed in terms of profitability, efficiency and investment volumes; taking into account the time factor in prices, cost of capital: the process of making investment decisions under conditions of uncertainty (taking into account entrepreneurial risk); objects of financial analysis (determining the most attractive alternative project under the current level of uncertainty, identifying the most important factors and possible strategies for managing and controlling the corresponding risks, definition, structures and the volume of necessary financial resources for the implementation and operation of the project, options and acquisition at the lowest price and the most effective options for their use); classification of costs; methods of economic evaluation of investment projects; traditional methods for evaluating investment projects: a method for determining the payback period; method for determining the simple rate of return; discount methods for evaluating investment projects: net present value (VAT) method; method of internal rate of return (IRR); discounted payback period method (DPO); grade investment project by several methods and the choice of the most optimal method; project financing and needs assessment: preliminary (before the development of a feasibility study); final (after choosing a location, determining production capacity, calculating costs for site preparation, construction, acquisition of technologies and equipment); share capital (issue of common and preferred shares); debt capital: short-term and long-term working capital loans (commercial banks and suppliers various kinds raw materials and materials); long-term loans (national government and international financial institutions) to finance new projects; leasing financing for equipment ( leasing companies, banks, industrial development agencies); financial indicators of production activity: debt ratio; indicator of current debt; coverage of long-term debt; indicator of the ratio of receivables to accounts payable; economic indicators: capital/product (margin ratio); net present value; current profitability of investments; effective employment.


Finally, the whole set of factors turns into an idea and a plan of action. This is followed by an expression of will - the practical implementation of the business plan and the ideas embodied in it.


The activity of an entrepreneur in the selection and implementation of business ideas technologically goes through four enlarged phases (Table 2).


At the first stage of preparing a business plan, the mission (philosophy, vision of the enterprise) is determined - a brief description of the economic unit, its main goals, purpose, scope, norms of behavior and role in solving the social problems of the region, society 1 .

table 2


Selection, evaluation and implementation phases entrepreneurial ideas


No. p / p	Phase name	Main content
	The search for a new idea and the factors of its occurrence	Motives, the state of the market, the achievements of science and technology, unrealized and unsatisfied demand, etc.
	Analysis of the potential and real value of the idea	Identification of the necessary conditions and the availability of technical, economic and social opportunities for the implementation of the idea (requirement for initial capital, rate of return, payback period, main production indicators, goal).
	Risk assessment	Types of risks, sources of their occurrence and measures to minimize the risk of bankruptcy and financial losses.
	Development of a business plan for the project	Action plan for achieving the goal: the choice of technology technology, resource provision, process management, etc.

The second stage is the definition of the goals of developing a business plan. The goal is the future desired state of the enterprise, the motive or master of the behavior and actions of its employees.


Formation of a business plan, ideas for creating a new or significant change already operating company goes through several stages, which can be enlarged or paperized to varying degrees (see Fig. 3).








Rice. 3. Stages of business plan formation


In the business system, the goal performs five functions: initiatives - a comparison of the existing and desired state of the company, the motive for action; decision-making criteria - evaluation of information and choice of alternatives, priorities in business; management tool - guiding requirements for actions, determining business directions; coordination - ensuring conflict-free relations of decision makers, coordination of the work of specialized units; control - comparison of the operational state of indicators of economic activity with their target level.


Unlike the mission, the goals express more specific directions of the enterprise.


Goals should be clear, concise, unambiguously understood and formulated in terms that reflect the prospective future state of the enterprise. Therefore, when developing goals, it is necessary to take into account a whole set of requirements for their content and form.


On the basis of the general goal of the enterprise, private goals of functional units (marketing, personnel, etc.) are formed, which concretize and document the tasks of structural units.


The effectiveness of an entrepreneurial project depends on the correct assessment of external factors, which, as a rule, the company cannot immediately influence. These factors are numerous and include: the general political and economic conditions for business development in the country, legislation, the level of income of the population, established consumption traditions, the culture of the population, its demographic structure, and a number of other important parameters (Figure 4). In addition, information about the competitive environment and the current level of demand for these or similar goods and services is important for an entrepreneur 1 .


One of the essential factors is the perception of competition and competitors. Useful for its accounting is the comparison of the entrepreneurial project, goods and services with those goods that are already on the market.


Comparison within the competition triangle of market capacity, the possibility of its segmentation, the benefits offered to the consumer by competitors and the project being implemented, should answer the question of the prospects of the project in conquering a sufficient market segment.


The location and analysis of information about the external environment and the strengths and weaknesses of the company will help the entrepreneur soberly assess his situation in the market and develop an appropriate strategic course of action.


The most favorable situation for the firm occurs when the favorable opportunities of the external environment coincide with strengths enterprises. On the contrary, threats from the environment, imposed on the weaknesses of the enterprise, create the prerequisites for a crisis situation and the impossibility of doing business. The entrepreneur, taking into account various combinations of external and internal factors, forms the main strategic directions of the enterprise and, accordingly, adjusts in accordance with them all the content of the business plan and the activities of his company.


With cardinal changes in the activities of the company, in the event of a crisis and the threat of bankruptcy, management must immediately.





Rice. 4. The main factors of enterprise development














IS IT ENOUGH


OUR EFFICIENT


ACTIONS








Rice. 5. Triangle of competition


At the third stage, after defining the mission, goals, strategy of the enterprise, the general structure of the business plan itself is established. The scope and structure of the business plan is influenced by the size of the enterprise and the objectives. For small firms, a simplified structure plan is usually drawn up - from two parts: a brief description of the project and the main part containing more detailed calculations and justifications.


The fourth stage of business planning is to collect the information necessary to develop each section of the plan. This is an important and very time-consuming part of the planned work. Sources of information can serve as special industry directories, standards of design organizations, specialized firms, materials of statistical bodies, special studies and observations; knowledge of highly qualified economists, consultants, as well as employees of the enterprise who know internal environment firms and their business.


The next, fifth stage of planning is the direct development of individual sections and the execution of the entire business plan in the form of a single document.


CONCLUSION


Thus, anti-crisis planning is the direction of planning, which is carried out as one of the functions of anti-crisis management. At the same time, anti-crisis planning takes place in different phases of the enterprise crisis (unprofitability, unprofitability, insolvency) and within the framework of various pre-arbitration (pre-trial resolution) and arbitration procedures (surveillance, financial recovery, external management, bankruptcy proceedings), while there are features of the system and mechanism the planning itself. The specificity of anti-crisis management lies in the extreme nature of the external and internal conditions of the functioning of the debtor organization, which dictate other planning principles that must be taken into account: risk - to the manager in the system of plans, in the process and procedures of anti-crisis planning.


In a market economy, a business plan is a working tool used in all areas of business. The business plan describes the process of the company's functioning, shows how its leader is going to achieve their goals and objectives, primarily increasing the profitability of the work. A well-designed business plan helps the company grow, gain new positions in the market where it operates, long-term plans its development, the concept of production of new goods and services and choose rational ways to implement them.


A business plan is one of the constituent documents that define the company's development strategy. However, it is based on general concept development of the company, develops in more detail the economic and financial aspects of the strategy, provides a feasibility study for specific activities. The implementation of the strategy is based on broad investment programs, compiled as a whole system of interrelated technical, organizational and economic changes for a certain period of time. The business plan covers one of the parts of the investment program, the implementation period of which, as a rule, is limited to several years (often corresponding to the terms of medium-term or long-term loans), allowing to give a fairly clear economic evaluation planned activities.


Business planning is not only the most important function of production management, but also an integral part of the success of any business activity. The greater the instability in the external environment, the more order should be in internal organization activities of the enterprise, the more attention should be paid to the development of a strategy for market and organizational development and operational actions to implement these strategies.


LIST OF USED LITERATURE

1. On insolvency (bankruptcy): Federal Law of October 26, 2002 No. 127-FZ // SZ RF. 2002. No. 43. Art. 4190.
   

   Alekseeva M.M. Planning of the company's activities. Teaching aid.–M.: Finance and statistics, 2006.
   

2. Konokov A., Rozhkov K. How to get out of the crisis for large enterprises // Problems of the theory and practice of management, 2004. No. 4. Evaluation of the enterprise management system The role of integrated economic analysis in the enterprise management system 2015-01-23

Brief description of the activities of the enterprise Soyuz product. This is called market orientation, which means adapting the company's human, financial and material resources to the needs of consumers. The strategic plan is usually reviewed and updated annually and is based on an annual plan that is much more detailed. It is based on a clearly articulated program of the firm and includes the following steps...

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