Organizational process Is the process of creating the organizational structure of an enterprise.
The organizational process consists of the following stages:
- division of the organization into divisions according to strategies;
- relationship of authority.
Delegation - this is the transfer of tasks and powers of a person who assumes responsibility for their implementation. If the manager has not delegated the task, then he must complete it himself (M.P. Follet). If the company grows, the entrepreneur may not be able to cope with delegation.
Responsibility - a commitment to fulfill the tasks in hand and to be responsible for their satisfactory resolution. Responsibility cannot be delegated. The scope of responsibility is the reason for the high salaries of managers.
Credentials - limited right to use the resources of the organization and direct the efforts of its employees to perform certain tasks. Powers are delegated to positions, not individuals. Limits of authority are limitations.
Is a real ability to act. If power is what can really do, then authority is the right to do.
Line and staff powers
Linear powers are transferred directly from the boss to the subordinate and then to another subordinate. A hierarchy of management levels is created, forming its stepwise nature, i.e. scalar chain.
Staff powers are an advisory, personal apparatus (presidential administration, secretariat). There is no descending line of command in the headquarters. Great power, powers are concentrated in the headquarters.
Organization building
The manager transfers his rights and powers. The design of the structure is usually top-down.
Organizational design stages:- divide the organization horizontally into wide blocks;
- establish the balance of powers for positions;
- define your job responsibilities.
An example of building a management structure is the bureaucratic model of organization according to M. Weber.
Organizational structure of the enterprise
The ability of an enterprise to adapt to changes in the external environment is influenced by how the enterprise is organized, how the management structure is built. The organizational structure of an enterprise is a set of links (structural units) and connections between them.
The choice of an organizational structure depends on factors such as:- organizational and legal form of the enterprise;
- field of activity (type of products, its nomenclature and assortment);
- scale of the enterprise (production volume, number of personnel);
- the markets that the enterprise enters in the course of economic activity;
- technologies used;
- information flows inside and outside the company;
- the degree of relative availability of resources, etc.
- organizations with;
- divisions of the organization;
- organizations with people.
An important role here is played by the structure of the organization, through which and through which this interaction is carried out. Company structure - this is the composition and ratio of its internal links, departments.
Organization management structures
Various organizations are characterized by different types of governance structures... However, several universal types of organizational management structures are usually distinguished, such as linear, linear-staff, functional, linear-functional, matrix. Sometimes within a single company (as a rule, this is a large business), there is a separation of separate divisions, the so-called departmentization. Then the structure being created will be divisional. It should be remembered that the choice of a management structure depends on the strategic plans of the organization.
The organizational structure regulates:- division of tasks into departments and divisions;
- their competence in solving specific problems;
- general interaction of these elements.
Thus, the firm is created as a hierarchical structure.
The basic laws of a rational organization:- ordering tasks in accordance with the most important points in the process;
- bringing management tasks in line with the principles of competence and responsibility, agreeing on the “solution field” and available information, the ability of competent functional units to accept new tasks);
- mandatory distribution of responsibility (not for the sphere, but for the "process");
- short management paths;
- balance of stability and flexibility;
- the ability for goal-oriented self-organization and activity;
- the desirability of stability of cyclically repeated actions.
Linear structure
Consider a linear organizational structure. It is characterized by a vertical structure: top manager - line manager (divisions) - performers. There are only vertical links. In simple organizations, there are no separate functional units. This structure is built by a meringue of highlighting functions.
Benefits: simplicity, specificity of tasks and performers.
disadvantages: high requirements for the qualifications of managers and high workload of the manager. The linear structure is used and effective in small businesses with uncomplicated technology and minimal specialization.
Line-staff organizational structure
As you grow businesses are usually linear converted to line-of-staff... It is similar to the previous one, but management is concentrated in headquarters. A group of workers appears who do not directly give orders to performers, but perform consulting work and prepare management decisions.
Functional organizational structure
With the further complication of production, it becomes necessary to specialize workers, sections, departments of workshops, etc., a functional management structure is formed... The distribution of work is done by function.
With a functional structure, the organization is divided into elements, each of which has a specific function, tasks. It is typical for organizations with a small nomenclature and stable external conditions. Here there is a vertical: the leader - functional managers (production, marketing, finance) - performers. There are vertical and inter-level links. The disadvantage is that the functions of the leader are blurred.
Benefits: deepening specialization, improving the quality of management decisions; the ability to manage multipurpose and multidisciplinary activities.
disadvantages: lack of flexibility; poor coordination of activities of functional units; low speed of making management decisions; lack of responsibility of functional managers for the end result of the enterprise.
Linear-functional organizational structure
With a linear-functional management structure, the main links are linear, complementary - functional.
Divisional organizational structure
In large firms, the so-called divisional management structure is used to eliminate the shortcomings of functional management structures. The distribution of responsibilities is not by function, but by products or by regions... In turn, divisional divisions create their own subdivisions for supply, production, sales, etc. In this case, prerequisites arise for unloading higher managers by freeing them from solving current problems. The decentralized management system ensures high efficiency within individual departments.
disadvantages: growth of expenses for management personnel; the complexity of information links.
The divisional management structure is based on the allocation of subdivisions or divisions. This type is currently used by most organizations, especially large corporations, since it is impossible to squeeze the activities of a large company into 3-4 main departments, as in a functional structure. However, a long chain of commands can lead to uncontrollability. It is also created in large corporations.
- grocery.Departments are created by type of product. Polycentricity is characteristic. Such structures have been created in General Motors, General Foods, and partially in Russian Aluminum. The responsibility for the production and marketing of this product is delegated to one manager. The disadvantage is duplication of functions. This structure is effective for developing new types of products. There are vertical and horizontal links;
- regional structure... Departments are created at the location of the company's divisions. In particular, if the firm has international activities. For example, Coca-Cola, Sberbank. Effective for geographic expansion of market areas;
- customer-oriented organizational structure... Divisions are formed around specific customer groups. For example, commercial banks, institutions (advanced training, second higher education). Effective to meet demand.
Matrix organizational structure
In connection with the need to accelerate the pace of product renewal, target-oriented management structures arose that were named matrix. The essence of the matrix structures is that temporary working groups are created in the existing structures, while resources and employees of other departments are transferred to the group leader in double subordination.
With a matrix management structure, project teams (temporary) are formed to implement targeted projects and programs. These groups are in double subordination, they are created temporarily. This achieves flexibility in the distribution of personnel, effective implementation of projects. Disadvantages - the complexity of the structure, the emergence of conflicts. An example is the aerospace company, telecommunications companies that carry out large projects for customers.
Benefits: flexibility, acceleration of innovation, personal responsibility of the project manager for the results of work.
disadvantages: the presence of double subordination, conflicts due to double subordination, the complexity of information links.
Corporate or is considered as a special system of interconnection between people in the process of carrying out joint activities. Corporations as a social type of organization are closed groups of people with limited access, maximum centralization, authoritarian leadership, opposing themselves to other social communities on the basis of their narrowly corporate interests. Thanks to the pooling of resources and, first of all, human resources, the corporation as a form of organizing joint activities of people presents and provides an opportunity for the very existence and reproduction of a particular social group. However, the unification of people in corporations occurs through their separation according to social, professional, caste and other criteria.
A linear management structure is most appropriate only for simple forms of organizations. Distinctive feature: direct impact on all elements of the organization and concentration in one hand of all management functions. The structure works well in small organizations with high professionalism and authority of the leader.
Ring, star and wheel structures have also become prevalent in smaller organizations with clear responsibilities. organizational structure linear matrix
Linear control structure: ring
R - leader;
And - performer
Linear control structure: star
R - leader;
And - performer
Linear control structure: wheel
R - leader;
And - performer
The linear-functional management structure is based on the so-called "mine" principle of construction and specialization of the management process, depending on the responsibilities assigned to the deputy heads - functional managers. These include: the commercial director, deputy directors for personnel, for production, heads of the information department, marketing department, etc.
Linear-functional management structure
The line-staff management structure is a combined structure that combines the properties of linear and linear-functional structures. It provides for the creation of special units (headquarters) to help line managers to solve certain problems. These headquarters prepare draft decisions on relevant issues for the head. The headquarters are not vested with executive power. The manager himself makes a decision and communicates it to all departments. The headquarters scheme is most appropriate if it is necessary to carry out linear management (one-man command) over key positions of the organization.
Line-staff command structure
The matrix management structure is a lattice organization built on the principle of double subordination of performers: on the one hand, to the immediate head of the functional service, which provides personnel and technical assistance to the project manager, on the other, to the project manager (target program), who is endowed with the necessary powers to implement the process management in accordance with the planned time frame, resources and quality. The matrix scheme is used in complex, high-tech production of goods, information, services, knowledge.
The program-targeted management structure provides for the creation of special management bodies for short-term and long-term programs. It is focused on ensuring the full completeness of line powers within the framework of implemented programs.
Matrix management structure
The product management structure is one of the options for the target program structure. It provides for imposing on the manager responsible for the program for the release of a particular product, all responsibility for the quality and timing of work. This manager is vested with all the rights of disposal in terms of production, sales and support activities related to the manufacture of a specific product or range of products.
The project management structure is formed when the organization develops projects, which are understood as any processes of purposeful changes in the management system or in the organization as a whole, for example, the modernization of production, the development of new technologies, the construction of facilities, etc. Project management includes defining its goals, forming a structure, planning and organizing work, coordinating the actions of performers. One of the forms of project management is the formation of a special unit - a project team working on a temporary basis.
The functional-object management structure provides for the allocation of the most qualified specialists in the functional divisions, who, in addition to their functional responsibilities, are appointed by the heads of specific works or objects in this division. Within the division, these specialists are senior in the performance of the assigned work, not only within the framework of their permanently assigned functions, but also on all other issues.
A variety of the hierarchical type of management organization is a very complex and branched structure, called the divisional management structure (from the English word division - division), the first developments of which date back to the 20s, and the peak of practical use - to the 60-70s of the XX century. ...
The need for new approaches to the organization of management was caused by a sharp increase in the size of enterprises, the diversification of their activities and the complication of technological processes in a dynamically changing external environment. The first to restructure the structure according to this model were the largest organizations, which, within the framework of their giant enterprises (corporations), began to create production departments, giving them a certain independence in the implementation of operational activities. At the same time, the administration reserved the right to tight control over general corporate issues of development strategy, research and development, investments, etc. Therefore, this type of structure is often characterized as a combination of centralized coordination with decentralized management (decentralization while maintaining coordination and control).
The key figures in the management of organizations with a divisional structure are not the heads of functional units, but the managers who head production departments. The structuring of an organization by departments is usually carried out according to one of three criteria:
- - by products or services provided (product specialization);
- - by customer orientation (consumer specialization);
- - by the served territories (regional specialization).
As a result of expanding the boundaries of operational and economic independence, departments can be considered as "profit centers", actively using the freedom provided to them to improve work efficiency.
At the same time, divisional management structures lead to an increase in hierarchy, i.e. the vertical of management associated with the need to form intermediate levels of management to coordinate the work of departments, groups, etc., in which management is based on a linear-functional principle. Duplication of management functions at different levels leads to an increase in the cost of maintaining the management apparatus.
The transition to a divisional OSU was a significant step forward towards creating conditions for accelerating the scientific and technical development of production. Top managers began to pay more attention to the issues of the future development of production. Decentralization of operational management of production began to be combined with a rigid system of financial control and centralization of R&D. However, along with the positive aspects, the negative aspects of the divisional structures also appeared. The opportunities that have opened up for expanding the range of products produced have led to increased diversification of production in a number of firms. This process in its extreme form led to the emergence of conglomerate firms engaged in the production of completely different types of products, guided only by the desire to ensure the greatest profits. Many of them, in the context of a worsening general economic situation and increased competition, lost control and went bankrupt. Also, a serious drawback of the divisional OSU was the increase in the costs of maintaining administrative and management personnel. The experience of many large companies has shown that a divisional BMS can only help improve management efficiency to a certain extent, after which more and more difficulties begin to be felt. Their main reason is the slowness of the process of preparation and decision-making, which is also typical for the linear-functional type of OSU. The process of forming divisional structures in large companies was accompanied by the creation of divisions that were endowed with considerable economic independence.
Such subdivisions were called branches and were formed mainly on the basis of product lines, less often on regional or market basis. In American management, this approach is called "centralized coordination - decentralized administration." Such departments, gradually developing, served as the basis for modern centers. That is, first of all, profit centers, sales centers, investment centers, etc. As the concept of strategic management developed, such centers gradually began to transform into strategic business centers (SCCs) - intra-company divisions that are simultaneously responsible for the development of future potential. The main problem when creating a SCC is the distribution of responsibility, that is, organizations are responsible not only for planning and implementing the strategy, but also for the final result - making a profit.
Flexibility has gradually become one of the main problems of the OCS. They tried to solve this problem by creating new variants of combined structures by introducing new elements into the main backbone (for example, linear-functional) structure, which gave rise to new CGS, such as with temporary (created for a period) bodies, with committees, project management (product, object), matrix structures, etc. All these variants of the OSU have received the general name of program-target structures. In this case, the role and place of the program manager changes depending on the conditions in which the management is carried out. It is necessary to note the essential difference between the OSU of the program-target type and structures of the mechanistic type, which consists in the fact that, for example, the linear-functional type is based on the integrated management of objectively emerging subsystems, while the program-target structures are based on the integrated management of the entire system in whole, as a single object focused on a specific goal.
Modern modifications of program-targeted OSU are venture and innovative ones. Large firms are integrating such structures into their management. This is the most promising way of mobile response to rapidly changing market conditions. The principles of building and operating a venture department in a firm are the same as in an independent venture enterprise. Venture (innovation) structures in large firms have several varieties, depending on a number of factors:
- - the significance of the projects being developed;
- - their target orientation and complexity;
- - on the degree of formalization and independence of activity.
Thus, the evolution of OSS in the XX century clearly shows that there is no perfect, universal structure and the search process will continue in the new century. It should be noted that there is another point of view, which is that there is no perfect, ideal OSS and cannot be. This is the so-called “defrosted system” or non-OSD concept. The followers of this concept believe that the time of "organized organizations" has passed and that the modern economy in the 21st century is entering a stage when self-organization is of particular importance. Without denying the importance of self-organization, the task of finding effective OSU remains relevant.
2) analysis of technical equipment and management methods.
The economic analysis of technical equipment and management methods characterizes the breadth of use in management activities of the achievements of scientific and technological progress, new methods and efficiency of organization management, the level of independence of departments.
Includes:
- - the degree of mechanization and automation of managerial work
- - coefficient of management efficiency
- - analysis of management methods
- 3) analysis of the composition and organization of labor of management employees.
The tasks of analyzing the organizational structure of management are:
identifying the correspondence between production and organizational structures; conformity of the management staff to the nature and content of management functions. For this, the following are produced:
analysis of the production structure of the enterprise;
analysis of the structure of management bodies;
analysis of the number of administrative staff;
analysis of specialization and centralization of management functions.
The linear organizational structure of management is characterized by the fact that at the head of each structural unit there is a single manager, endowed with all powers and exercising sole leadership of the employees subordinate to him and concentrating all management functions in his hands.
In linear management, each link and each subordinate has one leader, through which all management commands pass through one single channel. In this case, management links are responsible for the results of all activities of the managed objects. It is about the object-by-object allocation of managers, each of whom performs all types of work, develops and makes decisions related to the management of this object.
Since in the linear management structure decisions are passed along a chain "from top to bottom", and the manager of the lower management level is subordinate to the manager of a higher level above him, a kind of hierarchy of leaders of this particular organization is formed. In this case, the principle of one-man management operates, the essence of which is that subordinates execute the orders of only one leader. The superior management body does not have the right to give orders to any executors, bypassing their immediate superior.
Scheme "Linear organizational structure of management":
In a linear structure, the organization's management system is arranged according to the production principle, taking into account the degree of production concentration, technological features, the range of products, etc.
The linear management structure is logically more harmonious and formally defined, but at the same time less flexible. Each of the leaders has all the power, but relatively little ability to solve functional problems that require narrow, specialized knowledge.
The main advantages of linear organizational structures:
· A clear system of mutual relations;
· Speed \u200b\u200bof reaction in response to direct orders;
· Consistency of actions of performers;
· Efficiency in decision making;
· Clearly expressed personal responsibility of the head for the decisions made.
The main disadvantages of linear organizational structures are:
· A large number of management stages between the top management and the employee;
· A large number of top-level managers;
· Solving operational problems dominates over strategic ones;
· Low flexibility and adaptability to a new situation.
Example of a linear enterprise structure
Name of the commercial organization: Limited Liability Company "Stealth and K".
General Director of the company: Abubakirov Azat Zufyarovich.
Address: 423822, Republic of Tatarstan, Naberezhnye Chelny, Naberezhnye Chelninsky avenue, 90/27
Organizational and legal form: Limited Liability Company. All members of a limited liability company are responsible for their obligations within the limits of their contributions. The main advantage of a limited liability company is that the solvency of each participant for the company's obligations is limited to the amount contributed by him to the authorized capital in accordance with the agreement.
Ownership: private.
LLC "Stealth and K" sees its goal in keeping at a competitive level in the Tatarstan market, as well as continuing to maintain a leading position in the wholesale trade of formaceft.
The company STELS IK LLC carries out the following activities (in accordance with the OKVED codes indicated during registration):
· Wholesale trade, including trade through agents, except trade in motor vehicles and motorcycles;
· Wholesale of non-food consumer goods;
· Wholesale of pharmaceutical and medical products, medical equipment and orthopedic products.
The linear structure is characterized by the fact that at the head of each department is a leader who concentrates all management functions in his hands and exercises sole leadership of the employees subordinate to him. Its decisions, passed along the chain "from top to bottom", are obligatory for execution by lower levels. He, in turn, is subordinate to a superior leader. Thus, Stealth and Co LLC has a linear organizational structure.
Linear structure is a management system with one-man management at all levels.
Features::
· Formed as a result of building a control apparatus only from mutually subordinate bodies in the form of a hierarchical ladder;
· At the head of each subdivision is a leader, endowed with all powers and exercising sole leadership of the employees subordinate to him, concentrating all management functions in his hands. The manager himself is directly subordinate to the senior manager;
· In a linear structure, the division of the control system into its component parts is carried out according to the production criterion, taking into account the degree of concentration of production, technological features, breadth of the product range, etc .;
With such a structure, the principle of one-man management is observed to the greatest extent: one person concentrates in his hands the management of the entire set of operations, subordinates carry out the orders of only one leader. The superior management body does not have the right to give orders to any executors, bypassing their immediate supervisor;
· The structure is used by small and medium-sized firms that carry out simple production, in the absence of broad cooperation ties between enterprises.
· Unity and clarity of management;
· Coordination of actions of performers;
· A clear system of mutual relations between the manager and the subordinate;
· Speed \u200b\u200bof reaction in response to direct instructions;
· Receipt by executors of coordinated orders and tasks, provided with resources;
· Personal responsibility of the head for the final results of the activities of his department.
Disadvantages of linear structure:
· High requirements for the leader, who must have extensive versatile knowledge and experience in all management functions and areas of activity carried out by subordinates, which limits the leader's ability to effectively manage;
· Overload of top-level managers, a huge amount of information, a flow of papers, a multiplicity of contacts with subordinates and managers;
· The tendency to red tape when dealing with issues related to several departments;
· Lack of links for planning and preparation of management decisions.
The classical diagram of the linear organization of the management structure is shown in Fig. 12.
Figure: 12. Diagram of the linear organizational structure of management.
Functional structurebased on subordination by areas of management activity. In fact, a particular department has several senior managers. For example, a shop manager with such a structure will have heads of departments of supply, sales, planning, remuneration ... But each of these managers has the right to influence only in their area of \u200b\u200bactivity. With the functional structure, subdivisions are allocated for specific duties and tasks. If the size of the organization is significant, then the functional units are in turn divided into smaller structures, the so-called secondary units.
Features::
Each governing body is specialized in performing specific functions at all levels of management;
Compliance with the instructions of each functional organ within its competencemandatory for production units;
Decisions on general issues are taken collectively;
The functional specialization of the management apparatus significantly increases its efficiency, since instead of universal managers who must understand the performance of all functions, a headquarters of highly qualified specialists appears;
The structure is aimed at performing constantly repetitive routine tasks that do not require prompt decision-making;
They are used in the management of organizations with a mass or large-scale type of production, as well as with an economic mechanism of a costly type, when production is the least susceptible to scientific and technological progress.
Benefits:
· High competence of specialists responsible for the implementation of specific functions;
· Liberation of line managers from solving many special issues and expanding their capabilities for operational management of production;
· A basis is created for the use of consultations of experienced specialists in the work, the need for specialists of a wide profile is reduced.
disadvantages:
· Difficulties in maintaining constant relationships between different functional services;
· Lengthy decision making procedure;
· Lack of mutual understanding and unity of actions between functional services;
· Reducing the responsibility of performers for work as a result of the fact that each performer receives instructions from several managers;
· Duplication and inconsistency of instructions and orders received by employees, since each functional leader and specialized division puts their questions first.
The classical diagram of the functional organizational structure of management is shown in Fig. 13.
performers
Figure: 13. Diagram of the functional organizational structure of management.
Linear-functional management structure is the most common type of hierarchical structure. It is based on the principle of building and specializing the management process according to the functional subsystems of the organization (production, marketing , finance, personnel, etc.). For each of them, a vertical of power is created that permeates the entire organization from top to bottom.
Features::
· Provides such a division of managerial labor, in which the linear management links are called upon to command, and the functional - to advise, help in the development of specific issues and the preparation of appropriate decisions, programs, plans;
· Heads of functional departments (marketing, finance, research and development, personnel) formally influence production departments. As a rule, they do not have the right to independently give orders to them;
· The role of functional services depends on the scale of economic activity and the management structure of the company as a whole;
· Functional services carry out all the technical preparation of production, prepare solutions for issues related to the management of the production process.
Advantages:
· Release of line managers from solving many issues related to planning financial calculations, material and technical support, etc .;
· Building relationships "manager-subordinate" on the hierarchical ladder, in which each employee is subordinate to only one manager.
disadvantages:
· Each link is interested in achieving its narrow goal, and not the overall goal of the company;
· Lack of close relationships and interaction at the horizontal level between production units;
· Overdeveloped vertical interaction system;
· Accumulation at the top level of authority to solve, along with strategic, a set of operational tasks (as a consequence of the vertical links "manager-subordinate").
The diagram of the linear functional organizational structure of the organization is shown in Fig. fourteen.
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S L U W W S
DIVISIONS
Figure: 14. Diagram of the linear-functional organizational structure.
Divisional structure is the division of an organization into elements and blocks by types of goods or services, customer groups or geographic regions. The enterprise actually functions as a collection of several sub-enterprises. Each of them carries out the work process, relying on their own resources and their own staff.
Features::
· The need for a divisional structure has arisen in connection with a sharp increase in the size of enterprises, diversification of their activities, the complication of technological processes;
· The key figures in the management of organizations with this structure are not the heads of functional departments, but the managers who head production departments;
· The structuring of the organization by departments is carried out, as a rule, according to one of the criteria: according to the output (product specialization), according to customer orientation, according to the regions served;
· The heads of the secondary functional services report to the manager of the production unit;
· Assistants to the head of the production department control the activities of functional services in all factories of the department, coordinating their activities horizontally.
Advantages:
· Closer connection of production with consumers, accelerated response to changes in the external environment;
· Improving the coordination of work in departments due to subordination to one person;
· Creation of competitive advantages of small firms in divisions.
disadvantages:
· Growth of hierarchy, vertical of management;
· Duplication of management functions at different levels leads to an increase in the cost of maintaining the management apparatus;
· Duplication of works for different departments.
The classic divisional structure diagram is shown in Fig. 15. The global divisional structure is shown in Fig. sixteen .
 |
A, B, C, D - product, region, consumer group
Figure: 15. The classical scheme of divisional structure.
a) global product structure: A1, B1, B1 - product
A1, B2, B2 - region
b) global regional structure: A1, B1, B1 - region
A2, B2, B2 - product
Figure: 16. Global divisional structure.
Distinctive features of the linear-functional management structure from the divisional one:
| Linear functional | Divisional |
| Enables specialized tasks controlled by plans and budgets | Decentralized business unit operations with centralized assessment of results and investments |
| Most effective in stable environments | Most effective in a changing environment |
| Promotes the efficient production of standardized goods and services | Suitable for conditions of interrelated diversification by product or region |
| Provide savings in management costs | Focused on operational decision making |
| Provides specialization of functions and competence | Create organizational conditions for an interdisciplinary approach |
| Focused on price competition | They function successfully in non-price competition |
| Designed to use existing technologies and the existing market | Focused on the development of new markets and new technologies |
| Manufacturing specialization beyond the capabilities of central planning | Intervention of the highest level of the organization to strengthen the coordination of departments and increase the efficiency of their activities |
| Fast solution of problems within the competence of one functional service | Quickly resolve complex cross-functional problems |
| Vertical integration, often exceeding the full utilization of specialized departments | Diversification within the corporation or the acquisition of external organizational links |
Linear staff structure. For the first time the concept of headquarters was applied in the army Alexander the Great ... The main idea was to divide the officers into two groups: the planners of the battle and the managers of the soldiers. The first group of officers were assistants to the senior officers. The second group consisted of combat officers. The line-staff structure is a linear structure, supplemented by specific divisions for the preparation of managerial decisions. These departments do not have lower levels of management, they do not make decisions. Their task is to analyze the options and consequences of decisions for a particular leader to whom this "headquarters" unit is attached.
Examples of such units include a computing bureau, a legal service, or a research group. The headquarters are classified into three groups:advisory, service and personal. Advisory apparatus consists of professionals in areas of activity (law, technology, economics ...). Service apparatus ensures the activities of the head in auxiliary areas. This could be a public relations support group, analysis of correspondence flows, document review ... Personal apparatus is a kind of service apparatus. It includes a secretary, an assistant, an assistant ... The personal apparatus usually does not have formal powers, but it has great power. By filtering information, employees of the personal apparatus can control access to the manager.
Organization by department quite well implements the basic principles of a unified business policy, has a greater ability to adapt than a linear-functional management structure. However, branches sometimes become large and have the disadvantages of overgrown structures.
The structure of a single strategic businessprovides for the concentration in production structures of only linear (production) management divisions necessary to ensure current production activities. All supporting functions are concentrated in general divisions at the level of management structures under the general director. Such a structure allows organizing management with a focus on the general goals of the activity. However, its implementation is most convenient for large-scale mass production based on an in-line production process.
Matrix structure is an attempt to use the merits of the two previous options for management structures (divisional and unified strategic business). Two managers are introduced for each management unit. One for the production profile, the second for the functional. Each production facility has a full set of management units, but each of them is simultaneously included in a single corresponding management department. It turns out, for example, that supply is provided by employees of a single department, the head of which is subordinate to the general director. For all employees of the department, a single methodological orientation is observed.
However, the department consists of groups of employees, each of which is assigned to one of the production facilities and at the same time reports to its head, subordinate to the general director. Other management functions are organized in a similar way. The advantages of the matrix structure are flexible use of limited resources, efficiency in adapting to external conditions, high level of qualifications of managers. The main disadvantage of the matrix structure - its complexity. Problems arise from the imposition of vertical and horizontal powers, the emergence of tendencies towards anarchy of ordinary employees. Dual reporting managers may receive conflicting guidance and must find compromise solutions. The effectiveness of the functioning of the matrix management structure is determined by the clarity of the goals set and their understanding at all levels.
Target program structure - This is a temporary structure of subordination of departments and individual employees, focused on solving a specific problem. In such a structure, the implementation time and the composition of the activities, the goals set, and resource provision are regulated. Target program management is used by the enterprise when situations arise that have no analogues in the past and fall out of the traditional mode of operation. These can be emergencies, the development of new types of products, overcoming the crisis, entering new sales markets. Target-programmed control is implemented within the main control system. At the same time, a special set of activities is allocated that make up a single target complex, a special temporary subordination of divisions and individual employees is built.
When designing organizational management structures, it must be borne in mind that any structure is based on the pillars shown in Fig. 16. In the theory of organization, there are the following stages of designing organizational structures (Fig. 17). There are requirements for the organizational structure (Fig. 18) and the principles of creating an effective organizational management structure (Fig. 19).
Figure: 16. Pillars of an effective organizational structure.
Figure: 17. Stages of designing organizational structures.
Figure: 18. Requirements for the organizational structure.
Figure: 19. Principles for creating an effective organizational management structure.
Ministry of Education of the Russian Federation
GOU VPO "Chuvash State
pedagogical University named after I. Ya. Yakovlev "
management department
department of Management
COURSE WORK
By discipline: "Theory of organization"
on the topic of:
"Linear management structure"
Completed: student
FU, 2 courses, group
UP 3-09
Kachanova Julia
supervisor
Petrova Elena Vyacheslavovna
Cheboksary 2011
content
Introduction………………………………………………………… ………….…..3
Chapter 1 Theoretical Foundations of Linear Management Structure
1.1 Concept and essence of linear structure ………………………………… 5
1.2 Features, advantages and disadvantages of the linear structure ………… 9
Chapter 2 Description of the enterprise LLC "Makhaon"
2.1 Characteristics of the enterprise's activity ……………………………… .11
2.2 Characteristics of the personnel of Makhaon LLC ……………………………… ..14
2.3 Financial characteristics of the enterprise …………………………… ...… 17
2.4 Analysis of the performance indicators of the enterprise ……………………. …… 19
2.5 Enterprise management structure ………………………………… ...… 22
Chapter 3. The main directions of improving the management structure at the company "Makhaon"
3.1 Identification of shortcomings at the enterprise "Makhaon" LLC …………….… 27
3.2 Development of a new organizational management structure …………….… 30
Conclusion …………………………………………………… ………………… .37
Appendices …………………………………………………… ………… .. …… .39
List of used literature ……………………………………… ...... 43
Introduction
Organizational structure is a logically built relationship between management levels and functional units. The structure of management of an organization is understood as an ordered set of interrelated elements that are in stable relations with each other, ensuring their development and functioning as a whole.
Within the framework of the structure, a management process takes place, among the participants of which the functions and management tasks are distributed. From this position, the organizational structure is a form of division and cooperation of management activities, within which the management process takes place, aimed at achieving the goals of the organization. Hence, the management structure includes all the goals distributed among the various links, the links between which ensure coordination for their implementation. The management structure has a huge impact on all aspects of management, as it is associated with the key concepts of management - goals, functions, process, mechanism of functioning, and the powers of people. Therefore, managers of all levels pay great attention to the principles and methods of forming structures, choosing the type or combinations of types of structures, studying the trends of their construction, assessing their compliance with the goals and objectives being solved.
The decision on the organizational structure is made at the institutional level, and the process itself is called departmentalization.
The elements of the management structure are:
1. Link - a position or division.
2. Connections. The management structure is characterized by the presence of links between its elements. Horizontal links have the nature of coordination and are, as a rule, one-level. Vertical links - subordination links, arise when there are several levels of management. Vertical links can be linear and functional. Linear connections mean submission to line managers, i.e. on all management issues. Functional ones take place when subordination of a certain group of problems to a functional leader.
3. Levels of management. The variety of functional relationships and possible ways of their distribution between departments and employees determines the variety of possible types of organizational structures for production management. All of these types are reduced mainly to four types of organizational structures: linear, functional, divisional and adaptive.
The purpose of this course work is to consider the management structure in the organization, as well as identify shortcomings and ways to improve it. To achieve this goal, the following tasks were set:
- to study the theoretical aspects of linear organizational structure.
- highlight the features of this structure.
- give a description of the enterprise
- to develop measures to improve the management structure at the enterprise Makhaon LLC
Chapter 1. Theoretical foundations of linear control structure
- The concept and essence of linear structure
The linear structure is formed according to the production criterion, taking into account the degree of production concentration, technological features, and the range of products.
Application area:
- enterprises with a staff of up to 300-500 people with a high level of technological and subject specialization (metalworking, rendering of homogeneous services, assembly, etc.);
- local industry enterprises (production of products from local raw materials, production of consumer goods);
stability of the external environment.
The essence of the linear (hierarchical) management structure lies in the fact that control actions on the object can be transferred only by one dominant person - the leader, who receives official information only from his directly subordinate persons, makes decisions on all issues related to the part of the object that he manages , and is responsible for his work to a superior manager. In other words, all management and subordination functions are concentrated at the head, a vertical line of management and a direct path of influence on subordinates are created.
This type of organizational structure of management is used in the conditions of functioning of small enterprises with simple production in the absence of ramified cooperative ties with suppliers, consumers, scientific and design organizations, etc. Currently, such a structure is used in the management system of production sites, individual small workshops, as well as small firms of a homogeneous and uncomplicated technology.
The linear structure is based on the principles:
1. Hierarchies - horizontal links are backbone.
2. One-man management:
- the head of the subdivision carries out the one-man management of his subordinates;
- he is subordinate to a certain superior leader and is connected with the superior control system only through him;
- each employee can receive a task from one immediate supervisor and reports on its implementation only to him.
The divisions have a fairly high degree of independence and do not have functional specialization. They are formed according to the number of people, more or less corresponding to the norm of time control. Controllability rate - the number of people directly subordinate to a particular leader. 1
The head of each unit must be a specialist in all areas of the unit's activities that coincide with the direction of the organization as a whole. However, in conditions of complex production, this is virtually impossible, therefore the linear system is used to organize simple works of the same type, as well as at the level of individual departments.
Fig. 1 Scheme "Linear organizational structure of management"
In linear management, each link and each subordinate has one leader, through which all management commands pass through one single channel. In this case, management links are responsible for the results of all activities of the managed objects. It is about the object-by-object allocation of managers, each of whom performs all types of work, develops and makes decisions related to the management of this object.
Since in the linear management structure decisions are passed along a chain "from top to bottom", and the manager of the lower management level is subordinate to the manager of a higher level above him, a kind of hierarchy of leaders of this particular organization is formed. In this case, the principle of one-man management operates, the essence of which is that subordinates execute the orders of only one leader.
The superior management body does not have the right to give orders to any executors, bypassing their immediate superior. 2
1.2 Features, advantages and disadvantages of linear structure
The features of linear control structures are:
- A clear system of mutual relations of functions and departments;
A clear system - one-man command - one leader concentrates in his hands the leadership of the entire set of processes with a common goal;
Lack of links dealing with strategic planning; in the work of managers of practically all levels, operational problems "turnover" dominate over strategic ones;
A large number of "control floors" between the production workers and the decision-maker;
Clearly expressed responsibility;
Rapid reaction of executive units to direct instructions from superiors;
The tendency to red tape and shift responsibility when solving problems that require the participation of several departments;
The criteria for the effectiveness and quality of work of departments and the organization as a whole are different;
Overload of top-level managers;
Increased dependence of the organization's performance on the qualifications, personal and business qualities of top managers;
The disadvantages of this type of structures include the disunity of horizontal ties, the possibility of excessive rigidity. In the conditions of modern production, they require a high level of universal training from the head, which in turn limits the scale of the department headed and the head's ability to effectively manage it. That is, this structure makes high demands on the qualifications of managers and their competence in all matters of production and management of subordinates.
In addition, a large overload of information, a multiplicity of contacts with subordinates, superior and related organizations leads to the fact that the main time of the head is spent on solving operational problems, and not enough attention is paid to promising issues. There is a limitation of initiative among employees of lower management levels. The same disadvantages are not the flexibility of the structure, not adaptability to further growth and development of the enterprise.
Thus, to summarize the above:
The advantages of a linear structure:
1) unity and clarity of management;
2) consistency of actions, executions;
3) a clear system of communication between managers and subordinates;
4) quick response to instructions from above;
5) personal responsibility for the results of the unit's actions.
Disadvantages of linear structure:
1) high requirements for the competence of the manager;
2) overload of top managers;
3) prerequisites for abuse of power;
4) lack of horizontal connections between departments;
2.1 Characteristics of the enterprise
Makhaon Confectionery Factory is one of the largest confectionery manufacturers in the Volga Federal District of the Russian Federation. The firm "Makhaon" has a reputation as a stable working, solvent plant. The Makhaon trademark is widely known outside the republic. The factory takes the 1st place in Russia in the geography of supplies. The enterprise was a diploma winner of the all-Russian competition "100 best goods of Russia" from 1998 to 2005. The company provides 15 percent of the needs of the Volga region market in cakes and pastries. The original design, colorful packaging, variety and high quality of Makhaon products meet the highest European standards. The program of activity of the firm "Makhaona" is to ensure maximum satisfaction of the needs of the population in high-quality bakery and confectionery products.
The company has competitors such as: PA "PKF" LUBINVEST ", Omsk region, LLC" NEVSKY CONDITER "Penza region, LLC" CONFECTIONERY FACTORY "CONFAEL" Moscow region, LLC "NEW PRODUCT" Rostov region, LLC "TRADING HOUSE" Pribaltiysk ", Kaliningrad region.
The Makhaon firm was founded on the basis of the Yoshkar-Ola bakery No. 4, which was put into operation in 1985. Bakery No. 4 was part of the Yoshkar-Ola bakery and was not considered as a separate enterprise. There were 2 production workshops at the plant: confectionery and bakery.
The confectionery department produced 3 types of cakes: Polyanka, Ilmensky and Polet cakes, and the bakery department produced 6 types of bakery products. The enterprise was not profitable.
In 1990, on the basis of the order of the Ministry of Bread Products of the RSFSR No. 249 “On the reorganization and renaming of some enterprises of the“ Mariykhlebprom ”association, the Yoshkar-Olinsky
a bakery for 4 independent enterprises. So Yoshkar-Ola bakery № 4 was separated into an independent structure.
The plant existed in this form until 1992. However, from the moment it entered the market economy, associated with the liberalization of prices, the plant found itself in a difficult financial situation.
Fixed assets - large inefficiently used areas, significant costs for heat and electricity, a large number of employees, a small assortment, an insignificant volume of products - all this led to the fact that the cost of products was much higher than that of competitors. In 1992, the output of bakery products decreased by 70%, confectionery - by 50%, production became unprofitable.
In these conditions, the directors were elected in the enterprise staff. It was Stepanov Aleksey Vitalievich, who until that time was the head of the supply department, who heads the enterprise to this day.
The new directorate decided to focus on the production of confectionery: increase the range, improve design, make original packaging, and develop a trademark. In addition, it was decided to reduce the assortment of baked goods, achieve better quality, work to reduce costs and create a management team that will solve these problems.
Within 3 years, these tasks were solved: the management service changed by 97%, the enterprise was restructured, a marketing, financial, personnel management, and transport department were created. The trade mark "Makhaon" was developed and registered in 1993, the motto of the enterprise "Makhaon - a holiday in your home" was created, the corporate color of the enterprise became red. During the existence of the enterprise, bakery production increased 3 times, confectionery production - 4 times, labor productivity - 2.5 times, the number increased by 25%.
In 1996, Yoshkar-Ola bakery № 4 was renamed into the State Enterprise "Firma Makhaon", and from February 1, 2001 - LLC "Makhaon".
Currently, the trade mark works for the company, it is known in 450 best stores in many regions of Russia, such as Tatarstan, Chuvashia, Nizhny Novgorod, Samara, Tolyatti, Kirov, Moscow. In 2004, about 7 million buyers of Makhaon LLC products were noted.
For successful promotion and work in the sales markets, where the company controls 15%, "Makhaon" has an extensive dealer network in 12 regions of Russia.
The long-term cooperation between Makhaon LLC and the Israeli company INTERGATA LTD is successfully carried out, which resulted in the creation of Souffle in Chocolate sweets.
Today Makhaon LLC is:
- highly profitable production of confectionery and
- bakery products,
- leader in the production of cakes,
reliable partner,
highly qualified team of like-minded people.
In 2000, Makhaon LLC entered the international association of automatic identification "UNISKAN".
2.2Characteristics of the personnel of LLC "Makhaon"
Today the total number of employees of Makhaon LLC is about 500 people. Among them are workers in the production and non-production sectors, workers in the trade sector, marketing department, specialists, administrative staff and service personnel.
All workers of the confectionery shop have special education. ? part of all employees of the confectionery department has high grades - 6 and 5, this qualification testifies to the high skill of specialists; ? - Confectioners of the 4th grade and? - pastry chefs 3 and 2 categories. The number is 25% of the total number of employees at the enterprise.
The workers of the bakery shop, in general, have a special education, but in addition to this, the former workers of industrial enterprises work in the shop. The number is 27% of the total number of employees at the enterprise.
The sellers of the Makhaon brand stores have a higher education, which is a guarantee of cultural service for buyers, the sellers of stationary kiosks selling bakery products produced by the enterprise have experience in trade. The number of employees of the Makhaon trading network is 20% of the total number of employees.
The employees of the energy-mechanical department, the expedition of the confectionery and bakery shops, the security department and others are successfully working for the good of the common cause.
The specialists working at the enterprise have higher education in their specialty, have completed advanced training courses, and are computer literate.
Employees of the administrative apparatus have higher education, of which 50% have a second higher education, and at least 3 years of experience in managerial positions.
Top managers of the company graduated from the Higher School of International Business of the Academy of National Economy under the Government of the Russian Federation. It can be noted a tendency towards an increase in the number of employees of the enterprise, their labor productivity.
Labor resources play a critical role in the production process. Normal economic activity of an enterprise is impossible without high-quality labor resources.
The company employs highly skilled workers. Admission of new employees is carried out on a contract basis, that is, an employment contract is concluded with the employee, which specifies the working conditions and remuneration.
Rational use of labor resources, all other things being equal, makes it possible to get the maximum output, contributes to the growth of labor productivity, efficiency and profitability of production.
Consider the composition, size and structure of the workforce.
| Composition |
Years | |||||||
| 2002 | 2003 | 2004 | 2005 | |||||
| number, people | % | number, people | % | number, people | % | number, people | % | |
| Workers | 359 | 80,67 | 427 | 81,64 | 469 | 79,90 | 558 | 81,94 |
| Employees | 3 | 0,67 | 3 | 0,57 | 4 | 0,68 | 4 | 0,59 |
| Specialists | 83 | 18,65 | 93 | 17,78 | 114 | 19,42 | 119 | 17,47 |
| Total, of which: | 445 | 100,00 | 523 | 100,00 | 587 | 100,00 | 681 | 100,00 |
| Non-industrial personnel | 34 | 7,64 | 42 | 8,03 | 44 | 7,50 | 47 | 6,90 |
| Industrial personnel | 411 | 92,36 | 481 | 91,97 | 543 | 92,50 | 634 | 93,10 |
Table 1 - Composition, size and structure of labor resources
Table 1 shows that the number of labor resources is changing. Compared to 2002, in 2005 the number increased by 236 people, this is due to the high turnover of personnel, i.e. a large number of temporary workers and the conclusion of fixed-term employment contracts. The total number of employees at the enterprise in 2005 was 681 people, of which there were 119 managers and specialists, 78 people with higher education, 38 people with a secondary vocational education.
In 2005, 214 people were accepted, 165 people were dismissed. Staff turnover is 26.8%. The bulk of the workforce at the enterprise is made up of workers (over 80%), 18% are specialists. A small share is occupied by managers and employees (less than 1%).
In general, over 4 years, the total number of labor resources increased by 236 people. The number of industrial personnel increased by 223 people, and non-industrial personnel - by 13 people.
Among the tasks solved by the personnel service, a special place is occupied by the selection and placement of personnel. Recently, Makhaon LLC introduced the practice of admitting specialists on a competitive basis, which allows it to hire more qualified and competent workers, both managers and blue-collar workers.
2.3 Financial characteristics of the enterprise
Profit is the company's income expressed in monetary form on its invested capital, which characterizes its remuneration for carrying out economic activities, representing the difference between total income and total costs in the process of carrying out this activity. Profit is not only a generalizing value indicator that characterizes the results of the financial and economic activities of an enterprise, but also a real source of cash savings. It creates certain guarantees for the continued existence of the enterprise, since it is the accumulation of profit that helps to overcome the consequences of the risk associated with the sale of goods on the market. 3
The structure of the income and results (profit) of the enterprise can be analyzed on the basis of the data of the profit and loss statement. The purpose of the analysis is to determine the share of individual components of the balance sheet profit in its occurrence. For a comprehensive assessment of the financial results of the enterprise, there is a system of indicators shown in table 2.
According to table 13, it can be seen that the balance sheet profit in 2005 amounted to 58480 thousand rubles, which is 25277 thousand rubles. more than the balance sheet profit of 2004
| Main characteristics | Year | |||
| 2002 | 2003 | 2004 | 2005 | |
| Sales proceeds without VAT, thousand rubles | 141375 | 298047 | 310473 | 447381 |
| Production costs of sold products, thousand rubles | 129561 | 275491 | 265289 | 373824 |
| Profit from sales, thousand rubles | 11814 | 22556 | 45184 | 73557 |
| Results from other sales, thousand rubles | -8956 | -10231 | -12452 | -15231 |
| Income from non-operating transactions, thousand rubles | -897 | -2247 | 471 | 154 |
| Balance sheet profit, thousand rubles | 1961 | 10078 | 33203 | 58480 |
| Income tax amount, thousand rubles | 490 | 2520 | 8301 | 14620 |
| Net profit, thousand rubles | 1471 | 7559 | 24902 | 43860 |
Revenue from the sale of products and services in 2004 compared to 2003 increased by 4.2%, the costs of production and sales of products decreased by 2.5%, losses from operating and non-operating expenses decreased by 2 times, as a result of this in 2004 the balance sheet profit amounted to 33,203 thousand rubles.
In 2002 the lowest sales profit and balance sheet profit were received.
Every year the company incurs losses from other sales. In 2004, losses increased by 21.7% compared to 2003. In 2002 and 2003, the company suffered a loss from non-operating transactions due to the write-off of bad accounts receivable. Due to the increase in the balance sheet profit, there was an increase in the amount of income tax in 2004 compared to 2003 in 3 times. Net profit amounted to 24,902 thousand rubles, which is 3 times more than net profit for 2003.
In 2005, we observe an increase in the volume of sales of the enterprise by 44% compared to 2004, as a result of which the profit from the sale of products increased by 28373 thousand rubles. or 62.7%. Also noted in 2005 was the growth of the company's balance sheet profit by 76.2% to the level of 58,450 thousand rubles, net profit - by 76.1% compared to 2004.
In 2004, 9565 thousand rubles were spent on financing capital investments. Sources - depreciation of fixed assets in the amount of 3990 thousand rubles. and profit in the amount of 5575 thousand rubles. Machinery, equipment and other fixed assets were purchased for the amount of 8686 thousand rubles.
2.4 Analysis of performance indicators of the enterprise
| P / p No. | main indicators analytical financial value | last year | reporting year | changes | ||||
| 1 | quick ratio | 0,133 | 0,228 | 0,095 | ||||
| 2 | refined liquidity ratio | 0,501 | 0,657 | 0,156 | ||||
| 3 | fundraising liquidity ratio | 0,638 | 0,823 | 0,185 | ||||
| 4 | total liquidity ratio | 1,14 | 1,481 | 0,341 | ||||
| 5 | solvency ratio | 0,501 | 0,657 | 0,156 | ||||
| 2,913 | 3,846 | |||||||
Calculations for the previous year
bbl \u003d (32452 + 100) / 244561 \u003d 0.13
c.o.l. \u003d (32452 + 100 + 90174) / 244561 \u003d 0.501
c.l.m.s. \u003d 156240/244561 \u003d 0.638
c.o.l. \u003d (32452 + 100 + 90174 + 156240) / 244561 \u003d 1.14
c.s.p. \u003d (32452 + 100 + 90174) / 244561 \u003d 0.501
Calculations for the reporting year
c.b.l. \u003d (89596 + 365) / 394490 \u003d 0.228
c.u.l. \u003d (89596 + 365 + 169434) / 394490 \u003d 0.657
c.l.m.s. \u003d 324847/394490 \u003d 0.823
c.o.l. \u003d (89596 + 365 + 169434 + 324847) / 394490 \u003d 1.481
c.s.p. \u003d (89596 + 365 + 169434) / 394490 \u003d 0.657
The company is a borrower of the 1st category, since the rating number for the previous and reporting years is 2.913 and 3.846, respectively, i.e. are in the range from 0 to 6. The company has the ability to open a credit line. The total maximum amount of a loan can be increased with a deferred payment in the amount of a trust loan without charging a reduced interest rate. The company is the primary investor and has a fixed income.
Diagnostics of the financial stability of the enterprise
| P / p No. |
Main characteristics analytical financial value |
The beginning of the year |
The end of the year |
changes |
| 1 | Asset security ratio | 0,21 | 0,05 | -0,16 |
| 2 | Equity capital flexibility ratio | 0,07 | 0,03 | -0,04 |
| 3 | Self-financing ratio | 3,68 | 1,68 | -2 |
| 4 | Autonomy ratio | 0,79 | 0,63 | -0,16 |
| 5 | Financial activity ratio | 0,27 | 0,6 | 0,33 |
| 6 | Early borrowing ratio | 0,01 | 0,17 | 0,16 |
| 7 | Financial stability ratio | 0,8 | 0,76 | -0,4 |
| 8 | Financial stability | 59,25 | 14,55 | |
C.s.o.s \u003d (948351-879409) / 326310 \u003d 0.21
Ks.o.s. \u003d (1014428-983120) / 635125 \u003d 0.05
Km.s.k. \u003d (948351-879409) / 948351 \u003d 0.07
Km.s.k. \u003d (1014428-983120) / 1014428 \u003d 0.03
Ksf \u003d 948351 / (12807 + 244561) \u003d 3.68
Ksf. \u003d 1014428 / (209327 + 394490) \u003d 1.68
Ka \u003d 948351 / (12807 + 244561 + 948351) \u003d 0.79
Ka \u003d 1014428 / (209327 + 394490 + 014428) \u003d 0.63
Kf.a. \u003d (12807 + 244561) / 948351 \u003d 0.27
Kf.a. \u003d (209327 + 394490) / 1014428 \u003d 0.6
Efficiency.c.c. \u003d 12807 / (948351+ 12807) \u003d 0.01
Cd.c.c. \u003d 209327 / (1014428+ 209327) \u003d 0.17
Kf.s. \u003d (12807 + 948351) / (948351+ 12807 + 244561) \u003d 0.8
Kf.s. \u003d (209327 + 1014428) / (1014428 + 209327 + 394490) \u003d 0.76
Type of financial stability of the enterprise: crisis financial condition. Since PR \u003d 14.55 at the end of the year. The company is close to bankruptcy. There is little or no profit. The enterprise is unprofitable.
2.5 Management structure at the company "Makhaon"
When analyzing and designing organizations, one should consider the relationship of their elements, structure, as well as the mechanism of interaction of these elements within the framework of certain goals and a given structure of the organization. The organizational structure and organizational mechanism in all the variety of their manifestations form the organizational forms of management.
Next, we will consider the organization of management at the Makhaon LLC enterprise.
The establishment of a rational production structure of the enterprise is of great importance for the economic management. The organizational structure of the production of LLC "Makhaon" is shown in Fig. 2.
The organizational structure of enterprise management reflects the composition and subordination of linear and functional management links; at Makhaon LLC, the management structure has a linear-functional form (Fig. 3). With this type of organizational structure of the enterprise (linear-functional), the line manager, who reports directly to the director, in the development of specific issues and the preparation of appropriate decisions, programs and plans is helped by a special management apparatus, consisting of functional divisions (departments, groups). Such units carry out their decisions either through the senior manager, or directly communicate them to specialized services or individual performers at a lower level. Functional units do not have the right to independently issue orders to production units.
The company is managed by the director on the basis of one-man management. The management structure has a linear functional form. All subordinate managers are subordinate to the director. A single vertical line of leadership and a direct path of active influence on subordinates have been created. The advantage of this control structure is simplicity, reliability, and economy. The manager in this case must cover all aspects of the enterprise.
Functional divisions carry out all the technical preparation of production, prepare options for resolving issues related to the management of production processes, release line managers from planning financial calculations, material and technical support of production and other issues.
LLC "Makhaon"
Bakery shop
Lamb workshop
Gingerbread shop
Sugar shop
Cake shop
Confectionary shop
Mechanized bakery # 1
Mechanized bakery # 2
Mechanized bakery # 3
Figure 2 Organizational structure of production of LLC "Makhaon"
General Director of Makhaon LLC
Chief Engineer
Head economist
Deputy Director for HR and Sales
etc.................
