Functions of the financial department of a construction company. Objectives of an organization's financial management

1. General Provisions

1.1. These Regulations define the goals, main functions, rights and responsibilities in the financial and economic department (hereinafter referred to as the “Department”).

1.2. The department is a structural subdivision of the financial and economic planning department of OJSC Nizhnekamskshina (hereinafter referred to as the “Company”) and reports in all areas of its activities to the head of the financial and economic planning department.

1.3. The Department is managed by the Head of the Department, who is appointed to and dismissed from his position by order of the Executive Director - General Director of the Company on the proposal of the Head of the Financial and Economic Planning Department, agreed upon with the Deputy General Director for Economics and Finance.

1.4. A person with a higher professional (economic or engineering-economic) education and work experience in the field of economic planning of at least 5 years is appointed to the position of Head of the Department.

1.5. The department is guided in its activities by:

this Regulation;

current legislation Russian Federation and the Republic of Tatarstan (hereinafter referred to as “RF and RT”);

decisions of the meeting of shareholders of the Company and the Board of Directors of the Company, the Charter of the Company;

regulations of the Ministries of Finance of the Russian Federation and the Republic of Tatarstan;

orders, instructions and instructions of the executive director - general director of the Company;

local regulatory documents of the Company;

methodological, regulatory and other materials on economic planning, analysis of the Company’s economic activities, long-term development of the Company and production management;

"Methodology for planning the cost of work on processing customer-supplied raw materials and manufacturing finished products";

collective agreement;

Politics information security OAO Tatneft;

Internal rules labor regulations;

The Law of the Russian Federation and the Republic of Tatarstan on labor protection, rules and regulations of labor protection, safety and industrial sanitation adopted by the Company;

Policy, Quality Goals and “Environmental Policy” of the Company, adopted by the Executive Director - General Director of the Company;

Department quality goals;

documented procedures for the quality management system (hereinafter referred to as “QMS”) and environmental management system (hereinafter referred to as EMS);

Environmental Management Guidelines;

fundamentals of environmental legislation;

current Regulations on bonuses for the Company's employees;

Regulations on remuneration and labor standards;

the approved accounting policy of the Company;

Regulations on the labor safety management system in the Company (AONSH-1);

Code of Corporate Culture;

The standard of corporate relations of Management Company Tatneft-Neftekhim LLC and its controlled enterprises in the field of finance (hereinafter referred to as the standard of corporate relations in the field of finance).

2.1. Ensuring effective planning of the activities of all structural divisions and the Company as a whole based on the optimal use of resources in order to make a profit.

2.2. Organization of work on planning, budgeting, operational accounting and analysis of basic technical, economic and financial indicators activities of the Company in the current and future periods.

2.3. Implementation and systematic improvement of work on economic planning, budgeting, forecasting future production volumes, planning costs necessary for the implementation of profitable activities of the enterprise. Strengthening financial discipline and encouraging more efficient work structural divisions in the interests of the enterprise as a whole.

2.4. Identification and use of production reserves, development prospects of the Company and the consequences of current management decisions.

2.5. Security effective management Society in the field of finance.

2.6. Development of the Company's financial strategy to ensure financial stability.

2.7. Formation of the financial structure of the Company.

2.8. Optimization of the Company's financial flows for all types of activities. Ensuring effective management in the field of formation and execution of the budget for the movement of means of payment of the Company for the purpose of rational use of all types of resources in the process of production of products and sale of services.

2.9. Determination of sources of financing for the production and economic activities of the Company.

2.10. Organizing relationships with budgets of all levels and extra-budgetary funds, ensuring timely tax payments.

2.11. Monitoring compliance with standards working capital and accounts payable.

2.12. Monitoring compliance with executive financial discipline in the Company.

3. Structure

3.1. The structure and staffing of the Department is approved by the director of Management Company Tatneft-Neftekhim LLC in agreement with the executive director - general director of the Company, taking into account the volume of work performed and the characteristics of production.

3.2. The Department includes: cost planning bureau, financial planning bureau, commodity product planning bureau.

3.3. The distribution of responsibilities between employees of the Department is carried out by the head of the Department in accordance with job descriptions and these Regulations.

4. Functions

4.1. Carrying out work on economic planning in the Company, aimed at organizing rational economic activities, identifying and using production reserves in order to achieve the greatest economic efficiency.

4.2. Organization of work on the development and preparation of forecasts for the socio-economic development of the Company for all types of activities based on the economical and efficient use of material, labor and financial resources.

4.3. Organizing the development of annual, quarterly, monthly plans for the production of products and services for main and auxiliary departments, monitoring the progress of implementation of the completed plans.

4.4. Ensuring timely formation and delivery of annual and quarterly targets for key production and economic activity by structural divisions of the Company.

4.5. Development and communication to the structural divisions of the Company of economically justified spending limits, standards and key indicators, implementation of operational control over the implementation of limits by cost items.

4.6. Organizing control over the implementation of established tasks production activities And economic indicators for factories, workshops and production facilities of the Company together with central accounting, production and other departments, preparing proposals for taking the necessary measures to ensure their implementation.

4.7. Systematic monitoring of compliance by the Company’s divisions with planned discipline and progress planned tasks, ensuring the organization of statistical accounting of production and technical and economic indicators of the Company’s work, preparing periodic reports on time and in the forms established by the State Statistics Committee of Russia.

4.8. Development, together with workshops and services, of estimates of workshop, general production, general plant and general expenses in the context of cost items and communication to each department, systematic monitoring of compliance (together with accounting) with the implementation of estimates.

4.9. Development of key indicators of plans for the cost of finished products:

cost of finished products per unit of all types of products produced by the Company. The cost of finished products per 1000 pieces of products is taken as the costing unit;

summary cost estimate (by element) for the production of finished products;

planned cost of production of finished products for the entire product range.

4.10. Determination and implementation of systematic control of the final financial result (profit or loss).

4.11. Planning and operational analysis of commercial expenses, other income and expenses, expenses from the Company’s profit.

4.12. Monitoring the correctness of calculations of the economic efficiency of implementation carried out by the relevant services and workshops of the Company new technology, improvement proposals.

4.13. Calculation and assessment of tax payments according to regulatory documents RF, RT.

4.14. Preparation of planning and budget documentation in accordance with the Regulations on relations between enterprises of the petrochemical complex.

4.15 Development of a draft budget of income and expenses for the responsibility control center, development of budgets for factories, and control of budget execution, analysis of the execution of the budget of income and expenses.

4.16. Preparation of materials for bonuses for the Company's employees in accordance with the Regulations on bonuses in force in the Company.

4.17. Participation in preparation and presentation necessary materials related to the activities of the Department, to meetings of the Board of Directors of the Company, to meetings of shareholders, to collective agreement conferences, at the request of authorities state power.

4.18. Participation in the development of proposals for promising economic development Society.

4.19. Planning and analysis of sales revenue and cost of providing services to third parties.

4.20. Carrying out assessment and analysis of the financial and economic activities of the Company’s structural divisions, preparing information and participating in balance sheet commissions to sum up the results of the economic activities of the Company’s divisions and the enterprise as a whole. Participation in factory meetings to summarize the activities of factories, preparation of information for the management of factories, making proposals aimed at improving the activities of factories and workshops in order to achieve established technical and economic indicators.

4.21. Participation in the development of measures to improve the use of production capacities, fixed and working capital to improve production efficiency.

4.22. Development of regulations, methodologies and other normative documents on economic issues, participation in developments supervised by other departments.

4.23. Ensuring the preparation of current calculations in accordance with the operational assignments of the head of the Federal Economic Unit and the management of the Company.

4.24. Preparation of methodological and review documents on issues within the competence of the Department, as well as providing explanations on decisions developed in the Department.

4.25. Providing, within the competence requested by departments, services, specialists, and managers of the Company, information and necessary information.

4.26. Preparation of proposals and approval of the financial structure of the Company.

4.27. Timely planning of budgets for the movement of means of payment of the Company for the planned period (year, quarter, month), control and analysis of their execution.

4.28. Preparation of reports for the period (month, quarter, year) on the execution of budgets for the movement of means of payment.

4.29. Coordination of the activities of services and structural divisions of the Company in the field of formation of budgets and control of their execution.

4.30. Calculation of planned payments to budgets of all levels and extra-budgetary funds, organization of relationships with budgets of all levels and extra-budgetary funds;

4.31. Formation of a payment calendar and control of its execution;

4.32. Operational accounting of receipts of means of payment and their daily distribution;

4.33. Improving the system of planning and execution of the Company's payment means budget.

4.34. Methodological guidance and participation in the development of working capital standards and measures to accelerate their turnover.

4.35. Formation of the calculation of the consolidated standard of working capital and monitoring of execution.

4.36. Monitoring compliance with working capital standards and the condition of unused inventory items across services.

4.37. Ensuring standardization and control of the status of accounts payable and receivable.

4.38. Approval of concluded contracts.

4.39. Participation in implementation and maintenance automated system planning and accounting.

4.40. Participation in production and implementation software product"ITRP: Process Production", as well as Contract Management Systems and Payment Management Systems based on the software product "Intalev: Corporate Management".

4.41. Ensuring the execution of resolutions, decrees and other governing documents of public authorities and management in the field of finance and credit.

4.42. Ensuring improvement of methodology and technology financial work, use of new financial instruments and schemes; automation of accounting processes and reporting preparation.

4.43. Compliance with rules and instructions on labor protection, safety precautions, fire safety, industrial sanitation.

4.44. Participation in the work to ensure the functioning of the QMS, EMS, insofar as it relates to the activities of the Department:

4.45. Ensuring the protection of information constituting a trade secret.

4.46. Organization of work to involve personnel in the implementation of the program for implementing the production program "Lean Manufacturing".

The structure of the financial and economic service, most typical for Russian enterprises, presented on

In addition to the listed divisions, the financial and economic service of an enterprise can be structurally divided into an analytical department, a tax planning department, a labor department and wages and etc.

It should be noted that this structure is typical for many, but not all enterprises, therefore it may be different at a particular enterprise. It is not the units themselves that are important, but the functions they perform. The main functions performed by the financial and economic service of an enterprise are presented on.

Accounting keeps track of "fact". Its activities are oriented “to the past” (which is reflected by the arrow to the left). The main task of accounting is the most accurate reflection of the “fact”, bringing it to the user departments.

By its nature, accounting is not oriented towards managing processes in an enterprise. Main documents - reporting: balance sheet and a profit and loss statement (financial results of the enterprise).

Planning and Economic Department (PEO) plans production volume (based on sales volume) in general and by workshop, as well as income, costs and use of profits, coordinates the pricing process at the enterprise. The main resulting document is the profit and loss plan and analysis of its execution.

Financial department (FO) develops and implements a plan for the flow of cash and other means of payment, analyzes its implementation, and consolidates (plans) cash receipts and payments on the basis of data from the marketing department and other departments.

Question:
Which division is involved in capital management? Accounting?- No, its main function is to track the fact.
PEO?- Only one of the components of liabilities - profit.
FO? - Only the movement of cash (payment) funds, sometimes - the management of receivables and payables.

According to some experts, most Russian enterprises do not have capital management (in particular, there are no departments for which this task is the main one). Of course, the absence of a special unit does not mean failure to perform the function. However, assigning a significant function to other departments that have a different range of responsibilities, as a rule, leads to the displacement of less urgent tasks. A typical result of this distribution approach is functional responsibilities- "too many cooks spoil the broth".

Question:
If an enterprise does not manage the most important factor (indicator), and the aggressive “capitalist” environment is monitoring it (and looking for where to make money), will the enterprise’s capital increase or decrease?
Answer:
if it increases, it will be by accident or due to an extremely profitable market niche.

Rational structure of FES. Any of the main functions performed by the financial and economic service, be it profit management, movement Money(DDS) or capital management, requires significant time and intellectual investment. In this regard, within the FES it is advisable to distinguish structurally separate divisions specializing in performing one or another basic function of enterprise financial management ().

A possible structure of the financial and economic service of an enterprise, rational from the point of view of the division of functional responsibilities, is presented on. Naturally, this is just one of possible options, which should be linked with other functions performed by the financial and economic service, its divisions and personnel.

It would be more expedient to subordinate the labor and wages department to the personnel management service. The chief accountant often reports directly to to CEO, but in practice it is more expedient to promptly report to one person - the financial director or introduce the position " financial director - Chief Accountant».

One can hardly argue that the creation of a financial department commercial structure- a very responsible task, because its functionality is periodically expanded. As a rule, its elements are formed based on those tasks that must be addressed directly. Which of them are relevant today? What are the responsibilities of a manager? What information does his job description contain? If you wish, you can find the answer to these and other questions in the article.

Functionality of the financial service of the enterprise

Initially, it should be noted that the tasks that are formed on the basis of the functions listed below must be solved directly by the head of the financial and economic department, so he must know the functionality. What does he do? financial service?

Firstly, this is controlling in financial sector, which consists in creating certain plans and monitoring their quality implementation. It is important to note that it is closely interconnected not only with analysis and accounting, but also with monitoring the competent execution of various business tasks of a commercial structure.

Additional functions

The second function of the financial service of any enterprise is treasury, which implies managing the enterprise’s money, creating and subsequently maintaining a payment calendar, as well as directly monitoring the state different levels mutual settlements. By the way, it is impossible to overestimate the functionality of the treasury. The final function is the organized formation and further maintenance accounting.

Job description of the head of the financial department of an enterprise

Before moving on to considering the job description of the head of the financial department of a commercial structure, one nuance should be understood. If the head of the company’s financial department is directly the financial director, then his activities can be regulated by means of an appropriate document. If the financial department is an independent unit, then the instructions ( position) of the head of the financial and economic department is developed taking into account the use of a general algorithm for creating this kind of business papers.

Algorithm: general provisions, requirements and responsibilities

The general algorithm for creating job descriptions usually includes the following elements:

• General provisions - involve a description of the document, an indication of the position for which the employee is being hired. In this case it is appropriate
• Current qualification requirements. These include the level of education of the employee, the set of skills and abilities that are needed to perform job duties.
• Job description head of financial and economic department also includes job responsibilities. It is important to note that this section must be filled out in as much detail as possible. This should be done so that the employee has fewer questions about certain tasks that the specialist must perform.

Success criteria and employee rights

In addition to the points presented above, it includes the following components:

• Criteria that determine success in terms of performance of official duties. It should be noted that this section is quite difficult to fill out, because it is not always possible to formulate these criteria. In addition, it is important to consider only those criteria whose implementation is fully subject to control.
• Also job description of the head of the financial department contains information about the rights of a specialist. This section directly describes the responsibilities of the enterprise to the employee. Among them, as a rule, are timely salaries, high-quality organization of the workplace and, of course, infrastructure in terms of technology, as well as absolute compliance with sanitation standards.

Manager's powers and employee's responsibilities

Additional elements of the standard job description:

• The section arguing the rights and responsibilities of the manager, in its structure, is some addition to the previous one. It contains explanations regarding the authority of the manager of this specialist.
• The employee’s responsibility implies a description of what the specialist is responsible for and contains information about possible penalties if they are not fulfilled job responsibilities of the head of the financial department.

It should be noted that the implementation of effective activities of the financial department is impossible in the case of a poor-quality information provision system!

General provisions. Detailed description

In accordance with general provisions job description, must have a higher professional (engineering-economics or standard economics) education, as well as work experience in the specialty (organization of the financial activities of the structure) of no less than five years. In addition, an employee of this category must know:

• Legal acts in terms of regulations and legislation that regulate the activities of the structure regarding the economy and production.
• Information of a regulatory and methodological nature that relates directly to the financial operations of the company.
• Prospects for the development of the structure.
• The current state, as well as development prospects in relation to markets for the products produced or services provided, as well as financial markets.
• Technologies affecting production processes.
• Competent organization of financial activities in the company.

What does a financial manager need to know?

In addition to the points above, you should know:

• The current procedure for forming plans regarding the finances of the enterprise, as well as forecasts in relation to the sale of manufactured products or services provided.
• A set of techniques and levers that provide direct management of financial flows.
• The current procedure regarding financing from the state budget, lending both in the short and long term, attracting investments, as well as the use of own funds and the acquisition of various types of securities (stocks, bonds).
• Current distribution order financial resources, as well as identifying the effectiveness of investments.
• Rationing in relation to working capital.
• The current procedure and, accordingly, forms of financial settlements.
• Legislation in the field of taxation.
• Standards in terms of financial accounting and reporting.
• Economic processes, organization of production operations.
• Accounting.
• Technique for calculation, basics of working with it.
• Labor Law Provisions.
• Rules and regulations in terms of labor protection.

Head of financial department: responsibilities

The job description specifies the following responsibilities of the head of the financial department of an enterprise:

• Organization of management in relation to the movement of the company's financial assets and competent regulation of relationships in the field of finance, which, as a rule, arise between business entities in market conditions. This must be done in order to make the most efficient use of the various components of the enterprise’s resource potential during the production process, as well as the sale of the manufactured product or services provided to obtain the maximum amount as profit.
• Ensuring the development of a financial strategy for the structure, as well as its financial stability.
• Guidance regarding the development of projects, both current and long-term financial plans, as well as forecast balances and cash resource budgets.

Tasks of the head of financial service

What else is he obligated to do? The components of its activities, as a rule, include the following items:

• Ensuring delivery financial values, which have already been approved, to the relevant departments of the company.
• Active participation in the development of projects regarding planning the sale of manufactured products or services provided, capital investments, research and innovative developments in the scientific field, planning regarding the cost of the product, as well as the profitability of production itself.
• Direct participation in the calculation of profit and, of course, income tax.
• Determining sources for financing the company’s activities in production and economic terms (budget financing, lending both in the short and long term, the formation and purchase of securities, financing for leasing operations, attracting borrowed money, efficient use of own financial resources).

What else does the head of the financial department do?

In addition to the responsibilities listed above, I am required to carry out the following instructions:

• Conducting research and detailed analysis of financial markets, assessing possible risks in relation to financial flow management, developing proposals to minimize these risks.
• Implementation of investment policy, as well as competent management of the structure’s assets (determining their optimal composition, preparing proposals for the replacement or liquidation of active funds), conducting analysis and forming an appropriate assessment that determines the effectiveness of financial investments.
• Organization of the development of working capital standards, as well as measures to significantly accelerate their turnover.
• Ensuring timely receipt of income, processing banking and financial transactions within a certain time frame, paying bills of contractors and suppliers, repaying various types of loans, paying bank interest, salaries to company employees, transferring tax payments to federal, regional and local budgets, as well as extra-budgetary state funds of a social nature.

Additional responsibilities of the head of the financial department

The final items in the list of responsibilities of the head of the financial service are:

• Qualitative analysis of the economic and economic activities of the structure, participation in the formation of proposals aimed directly at organizing the solvency of the company, preventing the creation and exclusion of unusable assets of an inventory nature, maximizing profitability in relation to production processes, an increase in profits from product sales, a significant reduction in costs both in terms of production and in relation to product sales, strengthening discipline in relation to finances.
• Monitoring the implementation of financial, sales, profit and other plans, stopping the production of a product that is not marketed, the proper use of the enterprise’s financial resources and the targeted use of both own and borrowed working capital.

Final chord

Another important responsibility of the head of the financial service of any commercial structure is to ensure the maintenance of records of the movement of financial funds and the generation of reports on the results of all kinds of financial transactions in accordance with current accounting and reporting standards, as well as the reliability of financial information. In addition, the head of the financial department monitors the correct execution of reporting documents and the timeliness of their submission to both external and internal users. And of course, this employee manages the financial service specialists as efficiently as possible.

1. The financial department is an independent structural unit of the enterprise.

2. The department is created and liquidated by order of the director of the enterprise.

3. The department reports directly to the commercial director of the enterprise.

4. Department management:

1.4.1. The department is headed by the head of the financial department, appointed to the position by order of the director of the enterprise upon recommendation commercial director.

1.4.2. The head of the financial department has ______ deputy(s).

1.4.3. The responsibilities of the deputy(s) are determined (distributed) by the head of the financial department.

1.4.4. The deputy(s) and heads of structural divisions within the financial department, other employees of the department are appointed to positions and dismissed from positions by order of the director of the enterprise upon the recommendation of the commercial director and in agreement with the head of the financial department.

1. Financial department structure

2.1. Composition and staffing level the financial department is approved by the director of the enterprise based on the conditions and characteristics of the enterprise’s activities upon the recommendation of the commercial director and the head of the financial department and in agreement with

2.2. The department includes

2.3. The head of the financial department distributes responsibilities among department employees and approves their job descriptions.

1. Tasks and functions of the financial department

No.	Task	Functions
3.1	Implementation of a unified enterprise policy in the field of finance	Development of a financial strategy for an enterprise and a basis for its financial stability. Drawing up drafts of long-term and current financial plans, with the attachment of all necessary calculations. Participation in the development of proposals aimed at: Ensuring solvency; Prevention of the formation and liquidation of unused inventories and excess stocks; Increasing production profitability; Increased profits; reduction of costs for production and sales of products. Implementation of measures to strengthen financial discipline at the enterprise. Compilation and provision to the management of the enterprise: Information about receipt of funds; Reports on the progress of financial, credit and cash plans; Information about the financial condition of the enterprise; Development of an enterprise's foreign exchange policy. Determination of possible financial risks, their assessment in relation to each source of funds. Development of proposals to reduce financial risks and insurance programs. Determining the enterprise strategy in the field of leasing operations, implementing leasing financing. Participation, within its competence, in the consideration of issues related to the establishment of new enterprises, reorganization and liquidation of structural divisions of the enterprise.
3.2	Organization of the financial activities of an enterprise with the aim of making the most efficient use of all types of resources in the process of production and sales of products (works, services) and obtaining maximum profit.	Managing the movement of financial resources of an enterprise and regulating financial relations that arise between business entities in order to make the most efficient use of all types of resources. Preparation of materials for drawing up a business plan for an enterprise. Participation in the preparation of draft plans: sales of products (works, services), capital investments, scientific research and developments. Determination and implementation of investment policy, participation in the work of finding additional investment and financial resources. Determination of sources of financing capital investments. Development and approval of a capital investment plan. Determination of the procedure and conditions for financing capital or current repairs of fixed assets, preparation of proposals for attributing expenses to the cost of production. Ensuring timely receipt of income. Registration of financial, settlement and banking transactions in deadlines, including submitting payment requests, orders and other payment documents to banks, receiving documents for the shipment of products, and account statements. Taking measures to ensure the timely receipt of funds for shipped products (work performed, services rendered). Preparation of necessary materials for mutual offsets. Development and implementation of measures to promote timely payments, selection of forms of settlements with counterparties and ensuring compliance with settlement rules. Ensuring financing of costs provided for in financial plans and capital investment plans. Bringing the indicators of financial plans and the tasks arising from them to the structural divisions of the enterprise. Monitoring the implementation of financial plans structural divisions. Ensuring the implementation of financial, credit and cash plans. Control for: Implementation of financial plans and budgets, product sales plans, credit and cash plans, plans for profit and other financial indicators; Cessation of production of products that are not marketed; Proper and efficient use of funds; Targeted use of own and borrowed working capital for structural divisions and for the enterprise as a whole; Compliance with cash discipline; correctness of drawing up, execution and approval of estimates, calculations of return on capital investments. Analysis of the production, economic and financial activities of the enterprise, forecasting the results of the financial and economic activities of the enterprise. Providing departments of the enterprise with instructional materials related to the financial activities of the enterprise. Providing protection information resources(own and received from other organizations) containing restricted information.
3.3	Control and management of used working capital of the enterprise, loans.	Participation in planning product costs and profitability of production. Developing forecasts of expected profits, calculating income taxes, drawing up profit distribution plans for the year and quarters. Determining the need for own working capital and calculating working capital standards, planning measures to accelerate their turnover. Survey work own funds and raising borrowed funds. Determining the amount of costs for paying dividends on the company's shares. Management of enterprise assets, determination of their optimal structure, preparation of proposals for the replacement and liquidation of assets. Ensuring timely payment of invoices to suppliers and contractors for shipped material assets (work performed, services rendered) in accordance with concluded contracts.
3.4	Analysis of financial economic condition enterprises.	Development of forecast balances and cash budgets. Maintaining operational records of financial, settlement and credit operations performed by the enterprise on accounts in banks and credit institutions. Compliance with the cash balance limit established by the servicing bank in the cash registers of the enterprise in accordance with the expectation of establishing a cash balance limit for the enterprise and issuing permission to spend cash from the proceeds received at its cash desk. Analysis of the financial and economic activities of the enterprise quarterly and for the year as a whole. Participation in identifying types of products (works, services) that are not in demand in the market, developing programs and measures to stop the production of such products. Participation in pricing for certain types of products (works, services). Participation in determining financial terms in concluded business agreements, examination of draft agreements submitted by counterparties. Analysis of accounting and statistical reporting. Formation of complete and reliable information about business processes and financial results of the enterprise, necessary for operational management and management Timely prevention of negative phenomena in the financial and economic activities of the enterprise, identification and mobilization of on-farm reserves. Developing Transparency Measures financial condition enterprises (based on improving management accounting, transition to international standards accounting). Development of draft instructional materials on financing, accounting, reporting and other financial and economic aspects within the competence of the department, and submitting them for consideration and approval to the relevant structural divisions of the enterprise.
3.5	Development of accounting and tax policies	Organization of work on the transfer of payments and contributions for taxes and fees to federal budget, budgets of Ukraine, local budgets, to state extra-budgetary social funds. Drawing up and submitting to the tax authorities the established documentation on the financial and economic activities of the enterprise. Maintaining daily operational records of indicators financial plan, including accounting: Volumes of products sold; Profits from sales;
3.6	Development of the enterprise's credit policy.	Interaction with credit institutions regarding the provision of credit resources. Preparation and submission of loan applications and quarterly cash plans to banks and credit institutions. Organization of work on concluding agreements on the provision of loans. Financial registration of received loans. Work on timely repayment of loans and return of received loan funds within the established time frame. Ensuring the implementation of credit plans, including payment of interest on the loan.
3.7	Cost management	Development of a strategy for the transfer of enterprise securities to stock market with determination of the costs of using various stock instruments: Determination of the type of securities (shares, bills, bonds); Selecting a primary securities dealer or portfolio investor and agreeing with him on the terms of sale and trading platform for primary trading; Planning an accompanying advertising campaign; Work with securities (purchase of shares, bonds, etc.), control over the securities portfolio. Development methodological instructions on issues of financing operating expenses, capital investments, and other activities.
3.8	Ensuring timely tax payments, settlements with creditors and suppliers.	Keeping records of the movement of funds and reporting on the results of financial activities in accordance with financial accounting and reporting standards. Monitoring the correctness of the preparation and execution of reporting documentation. Ensuring the reliability of financial information.
3.9	Creating conditions for the effective use of fixed assets, labor and financial resources of the enterprise	Ensuring timely and complete payment of wages to workers and employees of the enterprise. Development of measures for the sale, lease and pledge of part of the assets, liquidation or mothballing of individual capacities and facilities (including unprofitable ones, mobilization ones). Determining the volume of funding for research, development and design and survey work in accordance with estimates and contracts agreed upon with the structural divisions of the enterprise. Coordination of contracts for the implementation of research and development work in terms of the validity of the cost of work, as well as compliance with the terms of payment for work. Determination of directions and volumes of financing by the enterprise of social programs (children’s preschool institutions, educational institutions, charity events, etc.). Consideration of appeals and letters from citizens and legal entities on issues within the competence of the financial department, organizing inspections, preparing relevant proposals. Participation in holding meetings and seminars with employees of economic, financial and accounting departments.

1. Regulatory documents

4.1. External documents:

Legislative and regulatory acts.

4.2. Internal documents:

Charter of the enterprise, Regulations on the division, Job description, Internal labor regulations.

1. Relationships between the financial department and other departments

To perform functions and exercise rights, the financial department interacts:

No.	Subdivision	Receipt	Providing
5.1	With the main accounting department	lists of creditors and debtors; Accounting information about the activities of the enterprise; Balance sheet and operational summary reports on income and expenses of funds, on the use of the budget; Reporting calculations of the cost of products (works, services); Plans for conducting inventories of fixed assets, inventory and cash; Payroll calculations;	Financial, credit and cash plans; Reports on loan repayments, interest payments on loans;
5.2	With the planning and economic department	medium- and long-term plans for the enterprise’s production activities; Copies of planned economic targets of the enterprise divisions; Planned technical and economic standards for material and labor costs; Projects of wholesale and retail prices for the enterprise’s products, tariffs for work and services; Results of economic analysis of all types of enterprise activities;	financial and credit plans; Reports on the implementation of financial plans; Results financial analysis; Methodological and instructional materials on the financial activities of an enterprise
5.3	With the logistics department	projects of long-term and current plans for material and technical support of the enterprise’s production activities; Reporting data on the movement of material and technical resources, their balances at the end of the reporting period; Copies of claims submitted by counterparties; Draft claims against counterparties in case of violation of contractual obligations; Reports on the implementation of logistics plans;	agreed upon draft claims; Proposals to eliminate the reasons that served as the basis for filing claims and sanctions against the enterprise; Approved calculations of working capital standards
5.4	With sales department	draft contracts and agreements for the supply and sale of finished products; Forecasts and product sales plans; Data on the state of finished product inventories and their compliance with approved standards; Plans and schedules for product shipment; Data on product balances in warehouses; Proposals for measures to reduce excess balances of finished products and speed up sales operations;	financial plans; Information about unpaid invoices from counterparties; Information from banks about letters of credit issued by buyers (customers); Notices of the application of financial sanctions to buyers (customers) who have violated their obligations to transfer funds for purchased goods; Approved calculations of working capital standards;
5.5	With the marketing department	Generalized data on demand for products manufactured by the enterprise (work performed, services provided); Marketing plans; Cost estimates for demand generation and sales promotion, carrying out advertising campaigns, participation in exhibitions, fairs, sales exhibitions; Information about the competitive environment on issues pricing policy, turnover volumes, competitiveness, speed of product sales;	agreed cost estimates for demand generation and sales promotion with financial justification attached; Analysis of costs incurred per month (quarter, year);
5.6	With the housekeeping department	current and major repairs fixed assets of the enterprise (buildings, water supply systems, etc.); Estimates of business expenses; Office equipment, document forms and office supplies necessary for the work of the financial department; Material assets necessary for servicing meetings, conferences, seminars	agreed budgets for business expenses; Calculation of the return on capital investments for the introduction of new equipment and mechanization; Applications for necessary equipment and office supplies; Reports on the use and safety of equipment and inventory;
5.7	With legal department	decisions on claims and lawsuits brought against the enterprise; Generalized results of consideration of claims, court and arbitration cases; Explanations of current legislation and the procedure for its application; Legal assistance in claims work; Agreed materials on the status of receivables and payables, proposals for forced collection of debts; Analysis of changes and additions to financial, tax, civil legislation	draft financial agreements for legal review; Materials for filing claims, lawsuits in courts; Conclusions on claims and lawsuits brought against the company; Documents on the transfer of funds for payment of state duty to satisfy claims and claims brought against the enterprise; Applications for clarification of current legislation

1. Rights

The financial department has the right:

6.1. Give instructions within the framework of control over the financial and economic activities of the enterprise on the preparation of financial documentation.

6.2. Request and receive from other structural divisions of the enterprise data on the analysis of the economic activities of the enterprise, necessary for the activities of the department.

6.3. Conduct correspondence on issues of financial accounting and reporting methodology, as well as other issues that are within the competence of the department and do not require approval from the head of the enterprise.

6.4. Do not accept for execution and registration documents on transactions that contradict the law, violate contractual and financial discipline without a corresponding order from the director of the enterprise and the boss legal department.

6.5. Represent in the prescribed manner on behalf of the enterprise on issues within the competence of the department in relations with tax, financial authorities, bodies of state extra-budgetary funds, banks, credit institutions, other government and municipal organizations, as well as other enterprises, organizations, institutions.

6.6. Make proposals to the management of the enterprise regarding bringing to material and disciplinary liability officials enterprises based on the results of inspections.

6.8. Conduct and participate in meetings on the financial and economic activities of the enterprise.

6.9. In agreement with the director of the enterprise or deputy director of the enterprise for commercial issues, engage experts and specialists in the field of financial consulting for consultations, preparation of opinions, recommendations and proposals.

1. Responsibility

7.1. The head of the financial department is responsible for the proper and timely performance of department functions.

7.2. The head of the financial department is assigned personal responsibility in the event of:

7.2.1. Inconsistencies with the legislation of instructions and instructions issued by the department on the financial activities of the enterprise, financial accounting and reporting.

7.2.2. Compilation, approval and provision of unreliable summary financial statements and violation of the deadlines for its submission to the relevant divisions of the enterprise, the head of the enterprise, tax, financial and other authorities.

7.2.3. Failure to provide or inadequately provide the management of the enterprise with information on financial issues.

7.2.4. Untimely and poor-quality execution of documents and instructions from the management of the enterprise.

7.2.5. Allowing department employees to use information for non-official purposes.

7.2.6. Failure to comply with labor regulations by department employees.

7.3. The responsibilities of financial department employees are established by their job descriptions.

1. Final provisions

8.1. If any point in the regulation is identified as inconsistent with the real state of affairs in the financial department, the head of the department, employee or other person must contact

with an application for amendments and additions to the regulations. (The application form is presented in Appendix 1).

8.2. The proposal submitted is considered by the department specified in clause 8.1. of this provision within one month from the date of filing the application.

Based on the results of the review, a decision is made:

Accept the change or addition,

Send for revision (indicating the deadline for revision and the performer),

Refuse to accept the proposal made (in this case, the applicant is sent a reasoned refusal in writing).

8.3. Amendments and additions to the regulations are approved

upon presentation

Head of structural unit
		(signature)	(last name, initials)
AGREED:
Head of the legal department
(signature)	(last name, initials)
00.00.2000
I have read the instructions:
		(signature)	(last name, initials)
		00.00.00

Ph.D.,
head Department of Finance and Credit, Faculty of Economics, VSU

Pletnev Yu.M.,
applicant for the Department of Finance and Credit, Faculty of Economics, Voronezh State University,
Head of Department at JSC Voronezhstalmost

In modern conditions, increasingly significant in their consequences for activities enterprises become decisions made financial managers and analysts. Pricing and dividend policies, capital management are of fundamental importance for the results of its activities. Russian transition economy set to market relations a large number of questions and made new demands on management finances enterprises. Study of market laws and organization financial relations took place “along the way,” and the automatic transfer of Western concepts to domestic soil led to the rejection by Russian practitioners of quite viable ideas. The above reasons partly influenced the economic condition of Russian enterprises. In this regard, it seems necessary to discuss the problems organizations and functioning financially-economic services enterprises. Of course, this service should meet his interests, depending on the goals and objectives facing him. We propose to discuss these problems using the example of Voronezhstalmost JSC, other enterprises of Mostostroyindustriya JSC and some industrial enterprises of the city of Voronezh, which have a single, non-serial production nature. The article discusses and analyzes organizational structures financially-economic services enterprises, recommendations on the composition of their functions have been developed.

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

• providing the enterprise with funds;
• distribution and control of the use of funds.

The first function implies optimal provision of the enterprise with funds. Optimization cash flows is one of the main tasks of the financial service.

The distribution function is associated with reimbursement of production costs and income generation. This income, in turn, is distributed between the enterprise and external organizations with which it is bound by obligations, as well as between the enterprise and the state. The control function involves the use of various kinds of indicators and the establishment of economic incentives or sanctions.

The main goal of the financial service is the most complete implementation of finance functions by strengthening financial situation enterprise by increasing its profitability, profits, increasing labor productivity, reducing costs, improving product quality and introducing new advanced technologies and scientific achievements.

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

• mobilization of financial resources to ensure simple and expanded reproduction in order to make a profit;
• fulfilling financial obligations and organizing payroll settlements with suppliers, banks, and the budget;
• promoting the effective use production assets and investments;
• development and implementation of a financial plan and enterprise budget;
• ensuring an optimal capital structure;
• control over the rational use of financial resources, compliance with financial and economic indicators of production activities.

The organizational structure of the financial service reflects the composition of the numerous functional divisions of the enterprise and determines the coordination of their joint activities towards achieving the goals set for the enterprise. It is this coordination that is the basis organizational structure, which is usually defined as a set of stable relationships in an organization. Connections are seen here as expressions of relationships rather than as specific actions. Through structural connections, coordination relations between divisions of the enterprise are realized, the interaction of functional services is carried out, in which two important components are distinguished: the rights of the structural unit and its Information Support. Unfortunately, in the economic literature, including the literature on financial management, sufficient attention is not paid to the composition and interaction of individual functional units of the financial and economic service of an enterprise.

Financial and economic management is part of the process general management enterprise, therefore management in this area can be built according to management schemes traditionally attributed to the enterprise as a whole. These can be linear-functional management schemes that have proven themselves in stable conditions, or flexible and adaptive schemes focused on changing market conditions, or matrix, product management schemes. The main condition for choosing a management scheme is that it must meet the production conditions and type of organization.

Let us consider, as an example, the organizational structure of the financial and economic service at the enterprises of Mostostroyindustry JSC. In Fig. Figure 1 shows the organizational structure of the economic service of Ulan-Udestalmost CJSC. Enterprises in Kurgan and Ulan-Ude were built on the model of the Voronezh plant, repeating its organizational structure. Over time, it began to change at all enterprises

Rice. 1. Organizational structure of the financial and economic service of Ulan-Udestalmost CJSC

The organizational structure of the financial and economic service of the Ulan-Ude plant has currently undergone the least changes. This management scheme can be considered the original one, preserved from the time of the planned economy. It includes traditional groups within the accounting and economics departments.

In Fig. 2, 3 show diagrams of the financial and economic services of the Voronezhstalmost and Kurganstalmost enterprises.

Rice. 2. Organizational structure of the financial and economic service of Voronezhstalmost CJSC

Rice. 3. Organizational structure of the financial and economic service of JSC Kurganstalmost

There are many similarities in the organizational structures of the financial and economic services of these enterprises. The highest management level is the general director. The second level is deputy general director (at the Kurgan enterprise traditionally - “for economics and finance”, at the Voronezh plant - “for long-term development”). At the same time, the chief accountant and his department, according to the organizational structure diagrams, report directly to the director. To a greater extent, this is appropriate for a Voronezh enterprise, since the main activity of the deputy director is related to long-term planning, working with customers and justifying product prices. The same functions are typical for the deputy director for economics and finance of the plant in Kurgan. It is under his subordination that the department of foreign economic relations is located, the work of which is primarily aimed at providing production with orders. The subordination of the chief accountant and his department directly to the general director is explained by the compliance of the organizational structure with the essence of a planned economy, as well as the right of the chief accountant to manage funds in the current account based on the requirement of a second signature on payment documents. The personal responsibility of the chief accountant for the use of funds remains. Today, the subordination of the chief accountant directly to the general director is enshrined in the statutory and official documents of enterprises.

One of the elements of the organizational structure of the Kurgan plant deserves special attention— subordination of the legal department to the Deputy Director for Economics. The work of this service is largely connected with the preparation of contracts with external organizations, with assessing the legality of decisions made by economic services, with the fulfillment of the enterprise’s obligations to the state and contractors. Therefore, this position of the legal service in the organizational structure, in our opinion, is natural. Also, in our opinion, the direct subordination of the department of foreign economic relations (EFR) to the deputy director for economics of the Kurgan plant or the deputy director for long-term development of the Voronezh plant is completely justified. The main activity of OVES is aimed at providing production with orders, which is closely related to the economic analysis of a potential order. Having a group of economists in both the planning department and the OVES is impractical and expensive. The consolidation of these services under the leadership of a deputy director is entirely justified. Evidence confirming the appropriateness of the provisions of the OVES and the economic planning service are changes in the organizational structure of the Voronezh plant over the past few years.

After the establishment of the foreign economic relations service at the plant, the price bureau, which was responsible for product costing and subordinate to the chief economist, was transferred to the structure of the external relations department. Later he was returned directly to the chief economist. Currently, the organizational structure looks more complete: both economists and marketing specialists are united under a single leadership (at the Voronezh plant - deputy director for long-term planning, in Kurgan - deputy for economics and finance). The Price Bureau remains under the authority of the Chief Economist, works within the structure of the financial and economic service and ultimately reports to the Deputy Director for Economic Affairs.

The economic services of factories include the labor and wages department (LOW), which is traditional for the structure of the financial and economic service.

A peculiarity of the structure of the economic service of the Kurgan plant is the allocation of an independent financial department within its structure. His position and subordination directly to the Deputy Director for Economics and Finance meets modern requirements. The Voronezh plant does not have an independent financial department. Its functions are performed by the financial group within the accounting department. There is no doubt that the role of the financial service has increased and is strengthening with the development of market relations in Russia. Currently, there is a need for financial departments whose responsibilities include the tasks of forming a rational capital structure, assessing the enterprise's supply of working capital, managing cash flows, conducting financial analysis, searching for sources of financing, budgeting, etc. In this regard, the experience of the Kurgan plant in separating accounting functions and the financial department seems to meet the requirements of the time. At the Voronezh plant, the financial group is part of the accounting department. In this regard, the main functional responsibilities of accounting include: financial management, accounting for materials and other property, depreciation, financial reporting and taxes. At the same time, the accounting department does not have an analytical service that would assess the current financial and economic state of the enterprise, sources of financing, and investment flows. There is no such service in the structure of the economic planning department. Calculation of the cost of new orders, comparison of planned and actual indicators are carried out by the economic service, financial activities controlled by the accounting department, which records the movement of financial resources, manages them and sums them up. Thus, forecasting the financial and economic state of the enterprise and operational analysis of its production activities are missing. The assessment of the economic condition is carried out based on actual data, when it is no longer possible to influence them. To improve the organization of work and coordination of the activities of the financial and economic service, each of the analyzed enterprises can and should optimize the organizational structure of this service. It is no coincidence that the size of the accounting department at the Voronezh plant has increased significantly in recent years. Increasing the number of functional responsibilities within one department has a negative impact on the results and efficiency of its work. To change the situation, it is necessary to streamline and clearly delimit the functional tasks of the financial and economic service and reflect this in its organizational structure. Today, it is important, in our opinion, to provide within the financial and economic service positions of specialists in financial planning, conducting current operational analysis, assessing the attractiveness of investment projects, drawing up an enterprise budget, assessing various sources of financing, i.e. positions of financiers or financial managers.

Along with the enterprises of Mostostroyindustriya JSC, the organizational structures of other Voronezh enterprises were analyzed: Rudgormash OJSC and the Voronezh Car Repair Plant named after Telman (VVRZ). Diagrams of the organizational structures of the economic services of these enterprises are shown below in Fig. 4 and 5.

Rice. 4. Organizational structure of the financial and economic service of OJSC Rudgormash

It should be noted that if the first three enterprises are comparable in terms of production volumes, then the Rudgormash plant and VVRZ are almost twice as large in terms of production volumes. production capacity, and by the number of employees. The structure of the financial and economic service of the Rudgormash enterprise is focused on the modern requirements of financial management of a commercial organization and, in our opinion, is quite complex. The entire service is headed by the Deputy Director for Economics and is divided into departments: economic planning and accounting and analysis (which includes accounting and financial departments). The service also includes a tax department.

Economic planning management includes traditional divisions: economic, labor organization and wages. The management structure of accounting and finance includes services that meet modern requirements. Here, in addition to the traditional sectors, the accounting department includes separate services: management accounting and analysis, budgeting, mutual settlements and work with banks. However, the subordination of the financial department to the chief accountant seems unjustified. The head of the financial department does not have direct access to the head of the economic service. It is more expedient, in our opinion, to reserve for each of the services only the functions inherent to them and to bring each of them under direct subordination to the deputy director for economics: accounting, economic planning and financial departments. The tax department has been removed from the accounting department, although it bases its activities on the basis of accounting data and, therefore, should be part of the accounting department.

The organizational structure of the economic service of the Telman VVRZ, on the contrary, is not complicated by the modern division of functions and is similar to the organizational structure of Ulan-Udestalmost CJSC. The difference between the financial and economic service of the Telman plant is that it is headed by a deputy director for economics. The service itself is divided into an economic department and an accounting department. Each division includes traditional functional groups and bureau. It is worth paying attention to the fact that the economic department of this enterprise has an accounting and analysis sector. Typically, such a sector is present in the structure of accounting (in its financial part).

Rice. 5.

From conversations with heads of economic services, one gets the opinion that practicing economists see the analytical group either in the financial or economic departments, least of all connecting its activities with purely accounting departments of accounting. The authors of the work share the same opinion about the position of this group in the organizational structure.

At the time of the inspection of the activities of the financial and economic service of VVRZ, an additional tax specialist was added to the accounting department. In our opinion, in the modern situation, the presence of such specialists in the economic service of an enterprise has become a necessity.

From the analysis of the considered organizational structures of financial and economic services, the identified patterns of their changes and the requirements for them, it is possible to draw conclusions about what conditions the financial management scheme at an enterprise with a nature of production similar to production at the enterprises of Mostostroyindustry JSC should meet:

• the management of the financial and economic service of the enterprise should be headed by the Deputy General Director for Economics and Finance - a person bearing full responsibility for managing the cash flows of the enterprise;
• separation from the structure of the accounting service into an independent division of the financial department, the functions of which are: cash flow management; analysis and assessment of the state of the enterprise; financial planning and forecasting; assessment of investment projects;
• organization within the financial or economic planning departments of an analytical service to conduct periodic comparable analysis of the financial and economic condition of the enterprise, comparing planned indicators with actual ones;
• inclusion of OVES in the economic service, since planning long-term activities and providing production with orders require an economic justification;
• Since the activities of the economic service of an enterprise are designed to both meet the internal needs of production and ensure a very wide range of external relations, the inclusion of a legal service in this structure is quite justified.

The main role in the financial management process of an enterprise is assigned to the deputy director for economics and finance (otherwise: director for economics, vice president of the company for finance), who directly reports to the general director. This is the key figure responsible for developing strategy and tactics financial management, their implementation to achieve the goals facing the enterprise. TO job responsibilities Deputy Director for Economics and Finance includes solving problems that determine financial policy and implement the economic goals of the enterprise. Let's name some of them: selection of service management schemes, ways and means of their improvement, organization of effective work of the economic service, selection and placement of personnel, management of structural divisions of the service, provision of financial and economic indicators of the enterprise to interested parties, work with the banking system and business partners , formation and development of relationships with owners.

The next level of management of the financial and economic service is the chief specialists and heads of departments, heading functional services, under the direct supervision of the deputy director for economics and finance. This is an accounting department headed by a chief accountant; financial department headed by the head of the department; economic planning department, labor and wages department and price bureau under the unified leadership of the chief economist. The organizational structure of financial management, which allows optimizing the financial flows arising as a result of the production and financial activities of the enterprise, may look like the diagram shown in Fig. 6.

In the proposed structure, accounting is primarily responsible for choosing accounting policies and organizing accounting activities. She is also responsible for the accurate reflection of business transactions in accounting, the provision of accounting data to internal and external users, and the correctness of tax accounting. In addition to traditional functional units, its structure may include sectors of internal audit, management and tax accounting. The tax service is part of the accounting department for the following reasons: firstly, due to the fact that all forms of financial reporting - balance sheet, profit and loss statement, cash flow statement, etc. - are formed in the accounting department. Secondly, by the nature of its activities, the tax service is an accounting department. Thirdly, rational restrictions on the number of individual units within the economic service are necessary. The accounting department also collects information on costs and posts them by type for further presentation in the format “fixed - variable costs» within the framework of management accounting. Cost differentiation is important for conducting operational analysis and calculating the “break-even point.” The location of such analysis should be noted. Traditionally it is referred to as management accounting which appears to be part of the accounting activity. In practice, conducting operational analysis is more often referred to as the functions of economic analysts, linking it with the activities of the financial or economic planning department. It can be noted that the “cost-volume-profit” analysis is an integral part of financial management, therefore, in the presented organizational structure, cost accounting should be highlighted as an accounting function, and the analysis should be assigned to analysts of the economic service. In our opinion, this approach to the division of functions seems more correct, since the planning of production indicators and the comparison of their planned and actual values ​​should be carried out by one service.

Rice. 6.

In the recommended organizational structure, the financial service, headed by the head of the department, is separated into a separate structural unit. The financial department is directly subordinate to the Deputy Director for Economics and Finance. This position of the department is dictated by the modern requirements for this service. economic relations. In a market economy, the tasks solved by the financial department are of high importance for the enterprise. The competence of the department includes: searching for sources of production financing, managing the capital structure of the enterprise, assessing the availability and adequacy of working capital, tracking revenue receipts, managing receivables and payables, analyzing the compliance of the company’s funds with its financial obligations, financial planning and forecasting, attracting and management briefly
term loans and financial investments, participation in the preparation of the enterprise budget, financial analysis, assessment of the economic efficiency of investment projects. The listed tasks are complex in content and therefore require highly qualified personnel from the financial department. For example, the assessment of investment projects requires a high level of knowledge of financial management, accounting, production planning, cost justification, knowledge of methods of analysis and calculation of cash flows. This is why it is so important to have a separate service specializing in financial management. Some semblance of such a service as part of the accounting department, as is the case in most enterprises, is currently no longer acceptable.

The economic service, headed by the chief economist, includes a planning and economic department and a department for organizing labor and wages. The activities of the planning department are related to the solution of the following tasks: planning production activities and related costs, analyzing actual data on production volumes and costs, identifying and analyzing the causes of deviations from planned indicators and standards. This service develops ways and methods to reduce costs, prepares pricing decisions for different kinds products, together with other structural divisions, is the developer of business plans for the enterprise, collects and maintains reporting documents on its production activities, determines and monitors the profit received from the production and sale of products. Planned and actual profits are the object of close attention of the planning department. This implies the advisability of conducting an analysis of the current economic state of the enterprise in this department. The service in which plans were developed and actual results of production activities were monitored should be the place for conducting operational analysis, analytical work to evaluate the final indicators in comparison with the planned ones.

In direct connection with the planning department is the department of labor organization and wages. Its functional purpose is the organization, regulation and accounting of labor costs in the enterprise. The department substantiates prices for production operations, takes into account and analyzes labor costs.

Of course, the economic service is not able to independently carry out production planning or prepare reporting. In this work, communication with production departments, marketing and technical services of the enterprise is important. In the process of preparing reports and conducting analysis, economists need to interact with the accounting and financial departments, and the sales department.

As noted when analyzing the organizational structures of enterprises included in Mostostroyindustry JSC, it is advisable to introduce a department of external economic relations and a legal service into their economic services. This proposal is reflected in the organizational structure, which is recommended for implementation at Voronezhstalmost CJSC (Fig. 7).

OVES activities are related to economic justification projects expected to be put into production. In our opinion, having an economic analysis group in the OVES is prohibitively expensive for such enterprises. The inclusion of OVES in the structure of the economic service, as was done in Kurgan, is, in our opinion, a good decision. A similar situation arises with the legal service. Her activities are closely related to work economic structures. The unification of the OVES, legal service and economic structures under the management of the Deputy Director for Economics and Finance seems rational from the point of view of coordinating their joint activities.

The recommended organizational structure of the financial and economic service, in our opinion, most fully reflects the requirements for this service. However, it is indicative. Depending on the specific enterprise, it may be adjusted. With a particular situational approach to building an organizational structure, it is important to preserve functionality, that is, the ability to effectively manage financial and economic activities. In large-scale enterprises, the service may contain a large number of groups, bureaus, and departments. A small-scale enterprise may have a service where the functions and responsibilities of sectors or groups can be combined and carried out by a smaller number
workers, but nevertheless in this case it is necessary to maintain the functionality of this service. It is designed to ensure the efficiency and effectiveness of enterprise management and the implementation of management decisions at any level. Another requirement for the organizational structure of the economic service, in our opinion, is its adaptability to the constantly changing internal and external environment. The structure must be promptly modified into a system that reflects new trends in the development of the enterprise. The success of its activities in the future is largely related to the compliance of the organizational structure with the goals and objectives facing it.

Literature

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2. Zaitsev N.L. Economy industrial enterprise. - M.: INFRA-M, 1998. - 336 p.
3. Samsonov N.F., Barannikova N.P., Volodin A.A. Financial management. - M.: UNITY, 1999. - 495 p.
4. Enterprise economy. / Ed. prof. Volkova O.I.: Textbook. — 2nd ed., translated. and additional - M.: INFRA-M, 2001. - 520 p.
5. Dvoretskaya A.E. Organization of financial management at the enterprise. // Management in Russia and abroad. - 2002. - No. 4. - P. 96.

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