Rice. 1. Aspects of personnel assessment

¨ ongoing monitoring of performance results,

¨ carrying out various certification activities,

¨ analysis of the results of current control and certification,

¨ bringing the results of current control and certification to employees.

The main purpose of the assessment and analysis of labor activity is to obtain objective information

about the results of the work of employees,

about the efforts required from them to achieve these results,

· Satisfaction of employees with working conditions and remuneration received.

Evaluation of labor activity makes it possible to solve the following tasks:

Evaluate the professionalism of an employee, including:

level of professional competencies (knowledge, skills, abilities);

level of psychological readiness (orientation of the personality, motives of behavior, adaptability, character traits, temperament);

labor efficiency (productivity and quality of labor, the desire for rationalization and invention);

determine the degree of compliance of remuneration with the efforts expended by the employee, labor productivity and his expectations;

determine the main directions of personnel development;

· to form an effective mechanism of labor motivation of the personnel.

The whole variety of indicators for assessing the performance of personnel can be divided into three groups (Fig. 2):



* labor productivity,

* professional conduct,

* personal qualities.

Rice. 2. Personnel assessment indicators

IN performance appraisal distinguish between objective and subjective indicators. Objective indicators are quite easily measurable and, as a rule, are covered by the information system of the enterprise. Such indicators are used to evaluate the production personnel of the enterprise and those functional units whose performance results can be quantified. For example, the department of the chief mechanic (observance of the terms of preventive maintenance of equipment, response time to equipment breakdown, time for troubleshooting, etc.), department of logistics (delivery times and prices)

Subjective indicators are used in evaluating activities in those departments where it is rather difficult to establish numerical criteria for the effectiveness of activities (planning department, legal service, department of the chief designer)

Indicators professional conduct cover such aspects of activity as the desire for cooperation, independence in decision-making, readiness to accept additional responsibility, etc.

Indicator group personal qualities is the most difficult to determine, because, firstly, from the whole variety of personality qualities, it is necessary to choose those that most determine the results of professional activity; secondly, personality traits cannot be directly observed and measured.

When developing a system of indicators, the following points should be taken into account:

* the indicators of all three groups are equally important for performance evaluation, the recognition of the indicators of any group as a priority inevitably leads to the neglect of other activities by employees;

* the system of indicators should, on the one hand, cover all the essential aspects of labor activity, but, on the other hand, should not be cumbersome, requiring large time and, accordingly, financial costs to evaluate.

The methods used to evaluate the activities, professional and personal qualities of personnel can be divided into three main groups:

¨ individual assessment methods designed to assess one employee;

¨ group assessment methods designed to assess a team of people and determine the significance of each employee in the team;

¨ technical assessment methods that are used together with individual and group ones, they are designed to collect and process objective information about personnel.

As appraisers in the first and second groups of methods, managers, colleagues and subordinates of the person being assessed can act. If people of all the above categories participate as appraisers, then this method is called "360 ° certification", which allows you to get a comprehensive assessment of the employee.

Methods of individual assessment are in essence ranging, when appraisers are offered a given scale with point values ​​of the estimated indicators. Such indicators can be: attitude to work; attitude towards overtime work; attitude towards innovation; ability to make decisions; desire for responsibility; ability to cooperate. The indicators on which the assessment is made can be recognized as equivalent or unequal. In the latter case, each of the indicators receives a certain weight, for example, on a five-point scale. The scales used to evaluate the indicators may be different, depending on the possible values ​​of the indicators. The most common are: a descriptive scale, a nominal scale, a rating scale of behavioral attitudes.

Descriptive scale used when it is necessary to provide a detailed description of the qualitative values ​​of the assessed indicator. Example fig. 3.


Estimated indicator: Punctuality


Estimated indicator: Dominant leadership style


Group assessment methods, make it possible to compare the effectiveness of the activities of employees within the working group, to compare employees with each other. Thus, these methods represent ranking by one or more indicators.

Technical methods for assessing the work of personnel most often used together with individual and group. Their most common form is the experiment, which can be of two types: active and passive. A passive experiment is a simple observation of the work of employees with the fixation of any data (for example, compiling a photograph of a working day). An active experiment involves the direct intervention of the experimenter in the work process in order to create emergency situations.

The most effective passive experiment, since it allows you to collect a fairly large amount of information about the worker's activities, does not require high qualifications of employees conducting observations, but places high demands on specialists who carry out the organizational and methodological preparation of such experiments. Its implementation has little effect on the process of activity of the assessed employees of the organization. An active experiment allows you to quickly identify the weaknesses of an employee, but its conduct can adversely affect his health, moral and psychological climate in the team and the results of the organization. As a result of the analysis of the data obtained, various indicators are calculated (use of working time, increase in labor productivity by eliminating time losses). Taking these indicators as a standard, it is possible to stimulate employees aimed at increasing their productivity, more rational use of the working day, and reducing or preventing wasted time.

All the considered systems, types and methods of personnel assessment are currently used at the enterprises of the Republic with varying degrees of success. All of them have their advantages and disadvantages. However, the most common is the periodic certification of personnel, which includes several stages and is essentially a continuous process.

Evaluation of the qualities of a leader. Each level of management is subject to a certain set of specific requirements that a manager of this level must satisfy. There is no single, generally accepted assessment methodology, therefore, in each case, its own assessment system is adopted. In this case, the evaluation technology may be as follows. To conduct the assessment, a group of experts is appointed, which consists of at least 7 people and evaluates each certified person. To increase the level of objectivity, the composition of the expert group should be as follows:

Two experts - employees by position higher than the one being certified, including the immediate supervisor (group A);

Two experts - employees holding positions of the same rank as the person being assessed (group B);

Two experts - employees subordinate to the assessed person (group B);

One representative of a public organization (Group G).

After the briefing, the assessment organizer issues to the experts for each assessed a questionnaire in an envelope, which contains a set of assessed qualities of the leader. The assessment is made on a five-point scale. The rating values ​​are as follows:

At the end of the work of the experts, a summary survey form is filled out, which has the following form (Table 1):

After processing the form, the assessment organizer proceeds to build a quality chart for each assessed employee (Fig. 6).

Table 1

Leader Qualities Assessment Sheet

Full Name ______________________________________

No. pp Name of qualities Expert evaluation average rating Self-esteem Regulatory assessment Conclusion
Higher in position (group A) Equal in position (group B) Below in position (group G) Representative of a public organization
Moral qualities
1. industriousness
2. Integrity, honesty
3. Obligation, fidelity to the word
4. Self-criticism
Volitional qualities
5. Energy
6. performance
7. Consistency
8. Persistence in achieving the set goal
Business qualities and organizational skills
9. Initiative
10. purposefulness
11. Independence in solving problems (ability and desire to take responsibility)
12. Self-organization (the ability to save one's own and other people's time, punctuality, clarity)
13. Discipline
14. diligence
15. Ability to clearly define goals and set goals
16. Ability to arrange staff and organize their interaction
17. Ability and desire to establish control and accounting for the activities of subordinates
18. Ability and willingness to make quick decisions
19. The ability and desire to analyze and objectively evaluate the results, the ability to stimulate subordinates
20. Creative approach to assigned work
21. Ability to maintain initiative, striving for a new, progressive
Professional knowledge
22. Knowledge and application in practice of organizational and managerial principles and methods
23. The ability to open and use reserves, to interconnect state and corporate interests
24. Level of knowledge according to the profile of the managed unit
25. Ability to work with documentation
Communication qualities
26. Ability to build relationships with senior management
27. Ability to establish business relationships with related managers
28. Ability to establish relationships with subordinates, maintain a normal psychological climate in the team
29. Ability to listen to other people's opinions

Overall GPA
Moral Volitional Business and organizational Professional Communication Quality groups
Cipher
4,1 4,7 4,1 4,5 3,8 4,1 4,9 4,1 4,2 4,0 4,6 4,7 4,1 4,4 Points

Fig.6. The dynamics of the assessment of the qualities of an employee

The average scores from the summary form are transferred to the quality chart and plotted on a vertical scale.

Evaluation of the work of managers. There are two points of view regarding the evaluation of managers:

1. The evaluation system should be common for all managers (and the difference between them should be taken into account by varying the specific values ​​of individual qualities of a leader or specialist).

2. Each level of management needs its own evaluation criteria.

The evaluation of the results of the activities of managerial personnel can be carried out by the magnitude of the increment of economic and social indicators of the relevant system. Therefore, it is both objective and easier to evaluate the work of a manager by a system of indicators of a complex nature.

Assessing the qualities of a leader means doing the following:

Establishing objective criteria for these qualities;

Finding factors specifying each of these criteria;

Identification of methods that allow obtaining quantitative values ​​of each of the factors and their combination;

Optimization of the evaluation procedure.

The criteria should be understood as the basic requirements for the qualities of an employee. For example, taking qualification as a criterion, its level should be quantified.

In the overall assessment, the significance of individual criteria is established based on the specific conditions of its work. The higher the position held, the higher their organizational and administrative qualities and the less special skills are evaluated.

However, there is uncertainty about the criteria used. For example, professional competence could be:

The level of knowledge, production experience, outlook, initiative, efficiency, diligence, diligence, conscientiousness.

In most cases, the criteria for qualities should be considered that:

professional competence is characterized by the level of special education, duration, work experience in the specialty; the creative activity of an employee is realized through participation in inventive and rationalization activities. Development and implementation of norms and standards, introduction of best practices. Lecture propaganda, etc.; completeness, efficiency and quality of performance of official duties or assigned work. Often work is performed that is not related to official duties; labor discipline is characterized by extensive and intensive use of free time; social activity; psychological compatibility; organizational skills. This is the division of labor, the use of working time; completion of tasks on time, quality of execution.

Factors taken into account: the age of employees, their state of health, honesty, conscientiousness, perseverance, balance, adherence to principles, etc.

The procedure for assessing management employees consists of the following stages (Fig. 7).


Fig.7. Algorithm for assessing managerial work

2.4.2 The concept of labor efficiency. Performance indicators for assessing the performance of a small workforce.

Labor efficiency expresses the degree of labor productivity at the lowest labor costs. Labor efficiency, in contrast to labor productivity, expresses not only quantitative, but also qualitative results of labor. Another important advantage of the labor efficiency indicator is the reflection of labor savings in it.

Labor efficiency will be the higher, the higher labor productivity and the lower labor costs with the required quality of work. For an entrepreneur, it is important not only what was the level of output of an employee per unit of time, but also what labor costs this was provided with. Labor costs are measured by the number of employees and labor costs. Both can be measured by running time. Therefore, when analyzing labor efficiency, it is considered as labor costs per unit of time, but not just time, but taking into account its structures.

Thus, labor efficiency characterizes the level of use of labor resources, taking into account the output, time spent and quality of work, as well as labor costs, per employee.

The indicator of labor efficiency should be distinguished from the indicator of the efficiency of an enterprise (production). When determining the effectiveness of an enterprise, all costs are taken into account: material, labor and financial. Therefore, labor efficiency, taking into account only labor costs, can be considered as a particular indicator of the enterprise's efficiency.

The effectiveness of the organization is determined by a number of indicators. It is not enough to evaluate the performance of a firm by its economic achievements alone - for example, by the profit received as a result of activity. Huge profits can be made on the basis of the most severe exploitation of workers, and on the basis of modern methods of organizing production using socio-psychological factors. It is important for us to study the second, humane way to achieve efficiency. The effectiveness of the organization is assessed comprehensively, according to the indicators of two blocks.

The first block includes objective (economic) indicators:

Efficiency. This indicator assesses whether the organization has achieved its goals.

Performance. This indicator reveals whether the goal is achieved through minimal labor costs.

Productivity. This indicator evaluates the quantity and quality of products.

Profitability. This is an indicator of profitability in the process of the entire turnover from the acquisition of raw materials and equipment to the sale of manufactured goods.

Environmental friendliness. Modern production requires the use of environmentally friendly technologies. Environmental pollution is one of the important indicators of the inefficiency of an industrial enterprise.

Energy intensity. Any production approaches the ideal if a minimum of energy is consumed. Therefore, the indicator of energy consumption spent in the technological process indicates the efficiency of the entire production as a whole.

The second block includes subjective (psychological, physiological, socio-psychological) indicators:

1. Labor, spiritual and social activity of employees. Activity is an activity component of human psychology. Labor activity is reflected in such indicators as labor productivity, product quality, etc. The activity of people in the spiritual sphere is determined not only by the level of their professional skills, but above all by their creative attitude to work, participation in rationalization activities. Public activity is manifested in participation in the socio-political life of the country, social movements, development of new economic conditions. The indicator of activity indicates the levels of psychophysical and socio-psychological activity of employees. The level of psychophysical activity is assessed mainly by the amount of energy consumption of the employee, and the socio-psychological level by such parameters as the fact of labor, spiritual or social activity;

– time spent on this activity;

- manifestation of initiative in work, knowledge or social behavior.

2. Job satisfaction. This is an indicator of a person's personal attitude to his work and group members.

3. Relative stability of the organization. In each group, a core of cadre workers is formed, around which the rest of the cadre is concentrated. The stability indicator is related to the employee turnover indicator. A certain level of staff turnover is normal for every organization. If a group has been absolutely stable for a long time, mothballed, then this has a negative effect on its development, on people's relationships, the development of new ideas, etc. Therefore, we are talking about the relative stability of the organization, bearing in mind the importance and necessity of a certain staff turnover.



4. Harmony of the organization. This indicator characterizes the stability and strength of interpersonal interactions. With its help, the psychological state of the system of functional interaction of employees is assessed. The coherence of people in a group speaks of well-functioning organizational and psychological mechanisms of their activities and is a prerequisite for cohesion and compatibility of members of the organization.

Labor, spiritual and social activity of workers depends on:

- balance of material and moral incentives for labor (it turned out that focusing exclusively on material incentives for labor does not lead to a significant increase in the labor activity of workers);

- the presence in the organization of an initiative group of people who put forward goals, reflect the interests and needs of employees, who can convincingly prove the need for the innovations they offer;

- the age of employees (young employees are more socially active, and middle-aged workers are highly active).

In turn, the labor activity of employees favorably affects:

- efficiency and productivity of labor;

- labor productivity;

- socio-psychological climate;

- the degree of harmony of the members of the labor collective. Job satisfaction is affected by the following factors:

- labor productivity;

– sanitary and hygienic working conditions;

– system of labor organization;

– system of labor incentives;

- ways a person chooses a profession and place of work;

- the prestige of the profession;

- ways of making decisions that have developed in the organization.

The cohesion of the organization, characterized by the strength, unity, stability of interpersonal relationships, affects:

- labor productivity;

- productivity;

- the level of labor and social activity;

- staff turnover.

Socio-psychological factors of the effectiveness of the organization determines the following:

1. Purposefulness. It characterizes the readiness of the organization to achieve the goals of joint interaction. The purpose of joint activity expresses the needs, interests, value orientations of the members of the work collective, their ideal representation of the future result, which, in turn, determines the means and methods of interaction.

2. Motivation. Reveals the causes of labor, cognitive, communicative and other activity of group members. In a specific situation of social interaction, motivation performs three psychological functions: motivating, guiding and regulating. The motivating function consists in a person's awareness of the need to achieve the goals of the group together with other people and is the "start button" of activity. The guiding function determines the goals and methods of joint activities agreed between all members of the group. Regulatory function contributes to the choice of the most optimal and legitimate means of achieving group goals and needs.

Individual motives for joint activities are integrated and represent a fairly wide range of motives, among which we single out:

mercantile - motives for earning a livelihood;

communicative - motives for communicating with other people;

meritorial - motives to earn a positive assessment, praise, reward from other people;

collectivist - motives to work together with other people;

utility motives - the desire to work for the benefit of others, to be useful, to be necessary and indispensable in the process of joint activities;

achievement motives - the desire to achieve the goal, to get the result of joint work, the desire for success, self-actualization.

3. Emotionality. It manifests itself in the emotional attitude of people to interaction, primarily in the specifics of emotional, informal relations in the organization. It occurs when people experience similar in direction and intensity of emotional states. Group emotions are expressed in similar ways of experiencing the same events by members of the organization, similarity of moods, features of emotional relationships (sympathy, antipathy, friendship, etc.). The intensity and direction of the emotionality of the group can have a stimulating or overwhelming effect on its effectiveness.

Performance indicators can be divided into qualitative and quantitative. Since the objectives must be measurable, the most convenient (and often used) quantitative indicators: the implementation of the sales target, the amount of receivables, the number of new customers, etc. However, there are tasks that do not have quantitative indicators, for example, compliance with corporate sales techniques, effective work with claims, etc. In these cases, it is necessary to use qualitative indicators, i.e. descriptive characteristics of task performance.

Regarding the evaluation of the work of sales personnel, we can say that most of them are quantitative indicators. However, the use of qualitative indicators is mandatory.

The most common quantitative indicators of personnel performance:

Implementation of the plan for turnover/profit;

Implementation of the sales plan for individual product groups/brands;

Implementation of the distribution plan for certain positions/brands;

· the volume of receivables (absolute, in relation to the turnover for the period, the volume of overdue debts to the total volume of receivables, etc.);

Implementation of a plan to attract new customers;

· share of "lost customers", etc.

The role of qualitative indicators of personnel performance. Corporate documents and standards required for assessing quality indicators. System for measuring quality indicators. Qualitative indicators assessment methods: expert assessment, selective assessment, customer survey, manager assessment, etc.

Evaluation of personnel performance with the help of quantitative indicators is the most objective, but does not cover all significant aspects of personnel performance. Communication with the client, employee behavior in conflict situations with the client, negotiation skills with clients, skills to establish and maintain friendly long-term relationships with clients, telephone skills, compliance with reporting requirements (timeliness and correctness of reports provided), interaction with other departments, etc. .d. - all these points are also important for assessing the performance of staff. They also have an impact on quantitative indicators, however, not directly and not immediately, but in the long term. A competent leader always pays attention to these aspects of the work of employees.

Of course, the question arises, how to assess how the employee's behavior in these situations is "correct"? To begin with, of course, it is necessary to highlight these qualitative indicators. Next, you need to describe in detail what behavior the company expects the employee, i.e. considers "correct", good. This description is drawn up in various corporate standards: customer service standards, corporate sales techniques, etc.

Further, it is necessary to describe other options as they decrease from the desired behavior of the employee in certain situations. An evaluation scale is used to enable measurement. For example, a traditional 5-point scale, or a 3-point scale (good, satisfactory, poor). For each score, a description is drawn up of how the employee should behave in order for him to be given the appropriate score. This is necessary to reduce the subjectivity of the assessment.

2.4.2 Business performance management system within a small business unit.

Business performance management system(Corporate Performance Management - CPM) is an enterprise management concept based on a set of information technologies that automate the main management processes: forecasting, planning, budgeting, control and analysis. IBA's business performance management solutions include several systems that can be used individually or in combination:

· Business analysis systems (BI-solutions or BI-systems) provide multidimensional data analysis and various reporting. Significantly improve the quality and efficiency of processing corporate information, increase the efficiency of managerial decision-making

· Budgeting and planning systems automate the tasks of planning, budgeting, and consolidating financial information. As a result of the introduction of such a system, the listed tasks become clear, step-by-step procedures, with the ability to control them in real time

· Statistical analysis and forecasting systems allow you to automate most of the operations in building forecasts, reduce risks when making strategic decisions.

The creation of data warehouses (DataWarehouse, DWH) is one of the main tasks that must be solved when implementing budgeting and planning systems, business analysis systems in enterprises. Storages collect, structure and store enterprise data necessary for the operation of the system.

A business performance management system provides business leaders and their employees with a number of benefits and opportunities:

Access to corporate information from anywhere and at any time

Improving the understanding of the business in terms of factors affecting the result

Use of BI synergy - consistent, reliable information

· Efficiency of data analysis and support for decision-making by various user groups due to the timely submission of the necessary information.

Balanced Scorecard is a management system (and not just a measurement system) that allows an organization to clearly articulate future plans and strategy and translate them into real actions. It provides the feedback between internal business processes and external metrics needed to improve strategic performance and deliver results. When fully implemented, the BSC transforms strategic planning from a theoretical exercise into a key enterprise activity.

The BSC methodology presents the main factors of the company's activity - such as customer service, operational and financial efficiency - in the form of a set of specific indicators. The organization records and analyzes these indicators to understand whether strategic objectives are being achieved. A fully implemented system implies a consistent review of the company's activities at all levels. Ultimately, each person in the organization processes a personal scorecard in an effort to achieve their personal goals based on the metrics associated with the corporate strategy.

In the balanced scorecard, it is proposed to consider the organization from the point of view of four perspectives (points of view), develop quantitative indicators, collect data and analyze them in accordance with each of these perspectives:

Learning and Development Perspective. This perspective includes training of employees and development of corporate culture, both individually and at the corporate level. In a company where educated people work, employees become the main resource. In today's environment of rapid technological change, knowledge workers need to constantly improve. Government organizations are often unable to recruit new technically trained workers, while at the same time reducing the training of their employees. This is the main sign of the "brain drain" that needs to be stopped. Certain metrics should show management where to focus their training funds to maximize their value. In any case, learning and development is an important foundation for the success of any progressive organization.

Business Process Perspective. This perspective refers to internal business processes. The indicators of this direction allow managers to determine how well the company is performing, whether products and services meet the requirements of customers. These indicators need to be carefully developed only by those who have a very clear understanding of business processes - such work cannot be entrusted to outside consultants.

Customer perspective. Modern management philosophy takes into account the growing importance of customer orientation and customer satisfaction in any area. The main criterion is the following: if customers are not satisfied, they will find other suppliers. Poor performance in this area is a clear indicator of the company's future decline, even if the current financial picture is quite good. To develop satisfaction measures, it is necessary to analyze the types of customers and processes for which a particular product or service is provided.

Financial Perspective. Timely and clear capital data is always important, and therefore managers must do whatever is necessary to ensure it. However, as a rule, even more attention is paid to the task of processing and maintaining financial data than is necessary. When implementing an enterprise database, much of the work can be centralized and automated. However, it is important to understand that the emphasis on financial performance leads to an "unbalanced" situation in relation to other perspectives. Therefore, it may be worth considering additional financial data, such as risk assessment and cost-benefit comparison data.

Questions for self-examination

The effectiveness of the functioning of the human resource management system is primarily determined by its contribution to the achievement of the organizational goals of the company. However, the real effectiveness of this system can only be determined by comparing the degree of implementation of business goals with the funds spent on this. The integral indicator (the effectiveness of the organization as a whole) is transformed into many others at lower levels, showing, among other things, the effectiveness of human resource management.

In this regard, in the methodology for assessing the effectiveness of a human resource management system, two types of efficiency can be distinguished, due to the nature of the socio-economic goals of this system: economic efficiency and social efficiency.

Here are the most common indicators for evaluating the effectiveness of the human resource management system in modern organizations.

When assessing the economic efficiency of the human resource management system, we use two groups of indicators.

1. Indicators reflecting the real costs of personnel:

The total cost of the organization for personnel for the period;

The share of personnel costs in the volume of sales;

The share of personnel costs in the structure of the company's total expenses;

The percentage that makes up the payroll fund of the total sales volume;

The percentage that is the cost of labor in the cost structure of the enterprise;

Percentage of training costs from the wage fund;

Percentage of the cost of financing social programs from the payroll fund;

Average salary in the company by main categories of employees;

Percentage of expenses for corporate events from the payroll fund;

Organizational costs per employee.

2. Indicators evaluating the return on the activities of the employees of the organization:

Sales volume per employee;

Profit before taxes per employee;

Labor productivity (both in monetary and in-kind terms) is the volume of sales or net output per employee (dynamics);

The ratio of productivity growth and wage growth in the organization.

To assess the social efficiency of the human resource management system, two groups of indicators can also be used.

1. Indicators characterizing the quality of personnel:

The share of administrative personnel in the total number of employees;

Number of production workers per non-production or administrative employee;


Age structure of personnel;

Educational structure of personnel;

Gender structure of personnel;

The structure of personnel by length of service (duration of work in the company);

Personnel stability index as the ratio of dismissals of employees with a period of work in the organization for more than one year to the number of employees hired in the previous year (in%);

The coefficient of internal mobility is the ratio of the number of employees who changed positions during the period to the average number of employees of the organization for the period;

The absenteeism indicator is calculated as the ratio of the working time missed by employees during the period to the total balance of the organization's working time for this period (year).

2. Indicators characterizing the effectiveness of the personnel service as one of the divisions of the organization:

HR expenses as a percentage of the company's total expenses;

Dynamics of the annual budget of the personnel service;

The ratio of the number of personnel of the personnel service to the total number of employees of the company;

HR costs per employee of the company;

Time of filling the vacancy of an employee in the organization;

The volume of expenses for hiring everything, including for one hired employee;

The percentage of newly hired employees of the total number of employees;

The level of quality of working life is the result of a survey of employees to assess the satisfaction of their needs, working conditions, moral climate in the team, wages, etc.;

The number of employees dismissed from the company at the initiative of employees;

The effectiveness of the interaction of the personnel service with other departments, employees (based on a survey of related departments and employees of the organization);

Evaluation of training programs;

Expenses for conducting special programs and projects in the field of personnel management;

Timeliness and completeness of the goals set in corporate programs and plans.

STATE EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION NOVOSIBIRSK STATE

MEDICAL UNIVERSITY

FEDERAL AGENCY FOR HEALTH AND SOCIAL DEVELOPMENT

(GOU VPO NGMU Roszdrav)

Faculty of Economics and Management in Health Care

Department of Public Health and Health

Coursework by discipline

Organization of entrepreneurial activity

Evaluation of the performance of a small healthcare enterprise.

Is done by a student:

Kappushev Ruslan Yusufovich

Course No. __3____, Group No. _2___,

correspondence education

Novosibirsk city

Checked by the teacher of the department:

date of: ___________

grade: __________

Novosibirsk 2010

Introduction ................................................ ................................................. ................3

1. Theoretical aspects of evaluating the effectiveness of a small business .............................................................. ................................................. .................7

1.1 The essence and importance of a small business for the economy of the Russian Federation .................... 7

1.2 Legal framework for regulating the activities of a small enterprise ....... 14

1.3 Methodology for evaluating the effectiveness of a small enterprise ...... 19

2. Practical part: creation of a new enterprise in the legal form of LLC, providing ophthalmology services .........................................................30

2.1. The procedure for creating and registering a small business ............................................... 30

2.2. Description of the management organizational structure of the organization being created .............................................. ................................................. ................35

2.3. Risk assessment and insurance .............................................................. ...............................37

Conclusion................................................. ................................................. ..........43

List of used literature


Introduction

A special place in the modern Russian economy belongs to small business and the determination of its economic potential. The development of small business contributes to the gradual creation of a significant layer of small owners, which becomes the basis of socio-economic transformations. Small business is one of the forms of organizing the economic life of society with its own characteristics, advantages and disadvantages, patterns of development. One of the main shortcomings contributing to the inhibition of development and the reduction in the number of small enterprises is ignoring the role, importance and assessment of the economic potential

In Russia, as you know, small business is at the initial stage of development. In 2004, there were in general no more than 1 million small enterprises, which employ (according to various estimates) from 15 to 20% of the population, while in developed countries this number reaches 70 - 75%. Of course, many of the small businesses cannot start production without external borrowing. However, this sector of social production in our country has a huge potential resource for further dynamic development, economic and social progress. But this requires appropriate investment.

The lack of sufficient financial resources for the development of the business is the main problem of small business. In most cases, entrepreneurs resolve this issue using typical Russian methods; they prefer to turn to friends and relatives. However, despite the fact that this approach has the right to exist, it has no prospects on a global scale. At the same time, the range of opportunities in the small business market is vast. At the same time, only 1/3 of small businesses use bank lending services.

Before talking about how small businesses should approach the choice of a credit institution, it is necessary to consider the state of affairs in this area. In particular, which banks are entering the market and with what offers.

It should be noted that this circumstance is explained in two ways. On the one hand, small businesses themselves are suspicious of credit institutions, on the other hand, the banks themselves, without much desire, provide credit resources to small entrepreneurs. This is explained by the fact that such investments are more risky than financing large businesses.

Russia's transition to a market economy led to the reform of the country's accounting system in accordance with market requirements and the need for foreign investors and other users to understand the financial statements of Russian organizations. Presenting information on property, sources of financing and results of operations in accordance with IFRS allows for a more accurate comparison of Russian organizations and foreign companies. Financial stability will be one of the key factors for Russian companies to successfully attract investments in international capital markets to expand and modernize production, which should lead to a more intensive integration of Russia into the global economic community

In this paper, to assess the activities of a small enterprise, the methodology of G.V. Savitskaya, evaluation of the effectiveness of small enterprises. An analysis of profits and profitability indicators of the enterprise is carried out, liquidity ratios and indicators of financial stability are calculated.

The purpose of the work is to evaluate the effectiveness of a small enterprise. To achieve the goal, the following tasks were set:

To reveal the essence and importance of a small business for the economy of the Russian Federation;

Outline the legal framework for regulating the activities of small

enterprises;

Explore existing methods for assessing profits, and indicators of profitability, liquidity and financial stability;

To analyze the effectiveness of the financial and economic activities of the company "Novaya Tekhnika" LLC, to assess the profit, indicators of profitability, liquidity and financial stability of the enterprise;

To identify problems and prospects for the development of small businesses in Russia and abroad;

Consider small business financing and lending

Determine the role of state support for small businesses

The object of the study is OOO Novaya Tekhnika, the subject of the study is the efficiency of a small business.

Evaluation of the effectiveness of a small enterprise is disclosed in the articles by Sechko I.N. "The role of small and medium-sized enterprises in the formation of the national system", Dudin M. "Innovative management: tools for improving the efficiency of small and medium-sized businesses, Ilyin I.E. Small business in Russia: problems and prospects”, Talalaeva I.G. "State support for small and medium-sized businesses"

The structure of the work consists of an introduction, three chapters and a conclusion.

The first chapter discusses such important components of this topic as the concept of profit and profitability indicators of an enterprise, liquidity ratios and financial stability of an enterprise, methodological approaches to assessing the effectiveness of an enterprise, on the basis of which certain conclusions can be drawn, as well as revealing the essence of theoretical and methodological aspects of assessing efficiency small business activities.

In the second chapter, an analysis of the indicators of profit and profitability of a small enterprise is carried out using the example of Novaya Tekhnika LLC, relative indicators of financial stability and liquidity ratios of this enterprise are calculated.

The third chapter reveals issues related to financing and lending to small businesses, pays attention to state support for small businesses, and also considers the problems and prospects for the development of small businesses in Russia and abroad, on the basis of which the relevant conclusions and proposals are formulated.


1. Theoretical aspects of evaluating the effectiveness of a small enterprise

1.1 The essence and importance of a small business for the economy of the Russian Federation

Small business in a market economy is the leading sector that determines the rate of economic growth, the structure and quality of the gross national product. This sector is inherently a typical market sector and forms the basis of modern market infrastructure, since it primarily provides a competitive environment for the economy.

Unfortunately, small business in Russia is at the initial stage of development. Despite the measures taken by the Government to support small business, its activities are limited by a number of problems. Quantitative indicators are several times inferior to the corresponding indicators of developed countries.

It can be assumed that one of the factors for our country to overcome the crisis and build a market economy is the development and normal functioning of small business.

Small and weak individually, entrepreneurs as a single class of firms represent a significant force capable of delivering sensitive blows to even the most powerful companies.

Consider the advantages and disadvantages of a small business.

Small business benefits.

Relatively lower management costs due to the absence of unnecessary bureaucracy and, accordingly, high flexibility and efficiency of decisions in the management of small enterprises, which increases labor productivity (especially in micro-enterprises, where the number of employees is less than 10 people). These conditions make it possible to respond quickly and flexibly to market changes, including through the maneuver of capital when switching from one type of activity to another.

According to some scientists, large sizes increase the degree of formalization of the organization and reduce the ability to organizational change, so small businesses are more flexible and responsive in making and implementing decisions, and quickly adapt to changing conditions.

Lower capital requirements and the ability to quickly introduce product and production changes in response to local market demands.

Small businesses know better the level of demand in local markets. The orientation of producers mainly to the regional market is ideally suited for studying the wishes, preferences, customs, habits and other characteristics of the local market.

Relatively higher capital turnover of small businesses.

Small businesses require less capital investment. They have shorter construction time, small size, it is faster and cheaper for them to re-equip, introduce new technology and automation of production, achieve the optimal combination of machine and manual labor.

Small business employees have a high level of motivation to achieve success, as well as the opportunity to realize their ideas and show their abilities.

A small business provides a livelihood for more people than a large one. It has a significant potential in the field of employment of the population, involvement in the production of labor reserves that cannot be used in large-scale production due to its technological and other features. These are pensioners, students, housewives, the disabled, as well as persons who wish to work after regular working hours in order to obtain additional legal income.

Disadvantages of small business.

Compared to large enterprises, small enterprises have a higher level of risk and, therefore, a high degree of market volatility.

Small businesses are dependent on large companies.

Weak competence of managers and less professional employees.

Increased sensitivity to changes in business conditions.

Small business is associated with great difficulties in attracting additional financial resources and obtaining loans.

Small enterprises do not have market power and a good resource base.

Despite the increased flexibility, the potential for change in small businesses is not great.

Small business has a low propensity to invest due to insufficient capital and long-term return on investment.

In addition to the advantages and disadvantages of a small enterprise, attention should be paid to the innovativeness of small enterprises.

This property of small enterprises must be considered separately, since it largely determines the role of small businesses.

In Western countries, special economic conditions are being created so that promising scientists, engineers, and inventors can independently begin the practical implementation of their ideas, i.e. a specialized company is created, headed by the author of the idea and with the involvement of professional managers. If successful, it could grow into a large industrial corporation. Examples of such companies are well known to us, these are companies such as Digital, Microsoft, Polaroid, Apple.

Successful activity in the innovation field requires a combination of three factors:

Scientific and technical progress;

Private initiative;

Favorable economic conditions created by the state.

The main problem in Russia that hinders the implementation of innovative activities is the lack of favorable economic conditions.

From the standpoint of microeconomic analysis at the present stage of scientific and technological progress, small and medium-sized firms, due to their greater flexibility and mobility, should have natural advantages over large structures built on the principles of hierarchical subordination. As a result, they must respond more quickly to emerging technological opportunities.

The role of small and medium-sized businesses in the implementation of innovations depends significantly on the industry in question. In some industries, small firms often set the tone and even lead (for example, in the creation of software, in the development of computer technology, informatics, biotechnology, in the development of genetic engineering methods), in others they are content with obtaining subcontracts from large companies or are engaged in imitation and diffusion of innovations. .

As a result, in the analysis of the role of small business in the development of scientific and technical progress, there is a shift from the opposition of small firms and large industrial companies to a more complex scheme of their interaction and even symbiosis at various stages of the innovation cycle, taking into account the opportunities available in each particular case.

In a small business, there are features of risky financing. First, in the case of risky investments, credit to small firms specializing in the introduction of technological innovations is provided for a promising idea, and there are no guarantees for its mandatory repayment at the expense of property, funds and other assets of the firm. From the very beginning, the possibility of losing the invested funds is allowed if the funded project does not bring the expected results after its implementation.

There are two ways to implement ideas: sell it to an interested company or bring it to practical implementation on your own. The first is easier, the second can be more profitable if successful. But in order to implement the project along the second path, it is necessary to solve a huge number of problems related not only to bringing the idea to the stage of practical implementation, but also to assessing the market prospects, the developed strategy to overcome competition, advertising, marketing, etc. This requires a certain staff, the availability of financial resources, which is often beyond the power of an individual entrepreneur. The payment for additional funds is the granting of the right to use new technologies or a significant stake in the established company. In case of success, the investor receives excess profit derived from the difference between the initial and market value of the shares.

The second feature of risky investments is that they are carried out, as a rule, in the most advanced areas of scientific and technical progress.

The third distinctive feature of risky investments is that investors are not limited only to providing a financial loan. They directly or through their representatives are actively involved in the management of the new company at all stages of the innovation.

In early November 2008, Chairman of the Government of the Russian Federation V.V. Putin approved the Action Plan aimed at improving the situation in the financial sector and certain sectors of the economy, prepared in accordance with the instruction of the President of the Russian Federation. In particular, to support small businesses, it was planned:

Increasing the program of financial support for small and medium-sized businesses implemented by Vnesheconombank, namely the allocation of part of the additional resources for lending to small businesses;

Increase in 2009 of the federal budget allocated for state support of small businesses;

Providing access for small and medium-sized businesses to receive orders when placing a state order and purchasing goods (services) by subjects of natural monopolies and state corporations;

Ensuring the formation of a list of federal property leased by small and medium-sized businesses, establishing a preferential amount of rent, limiting the possibility of its adjustment, fixing a minimum lease term of five years.

Small business is a reality of the economic life of the state, which largely determines the macroeconomic situation in the country and has a significant potential to influence the social picture in the country. Therefore, it is necessary to have a clear idea of ​​what place small business occupies in the national economy and what are its distinctive features. Small business gives rise to a large layer of small proprietors, who, due to their mass character, largely determine the socio-economic level of the country's development.

Small firms operate in conditions of fierce market competition, which not everyone is able to withstand. Therefore, the rapid growth in the number of new enterprises is accompanied at the same time by the ruin of many of them. Most often, companies die from unresolved management problems, rather than from a lack of capital or investment: the cause of bankruptcy is the loss of control over the state of affairs and the management system that does not meet the needs of production.

From considering the role of small enterprises to the economies of countries as a whole, it is advisable to move on to the tax policy of the state in this area. It's no secret that small business in Russia is characterized by a high percentage of enterprises operating in the shadow economy. Practice shows that most of the representatives of small businesses deliberately underestimate their income in the reporting data, reducing the tax base.

As a result of the introduction of inflated taxes, many enterprises simply went bankrupt. Such an economic policy of the state greatly weakened small and medium-sized businesses. According to some theorists, this stereotype of "inflated taxes" has survived to the present.

The law now establishes that entrepreneurs are required to pay several onerous types of taxes, both on their profits and on hired workers.

According to the majority of small business entities in Russia, if absolutely all taxes are paid in full, small business becomes unprofitable and unprofitable. This circumstance most detrimentally affects start-up businessmen who, paying taxes in full, cannot cope with the high competition that characterizes small business.

At the same time, it is worth noting that the essence of the problem of taxation lies much deeper than just a large tax burden on enterprises.

Small business entities quite often criticize representatives of the state, officials of all levels, various departments, expressing their dissatisfaction with their work, as well as with the adopted legislative acts. Undoubtedly, the imperfection of the legislative framework ultimately leads to a conflict between the state and small businesses. Thus, the normative acts being created, aimed at regulating taxation, contain ambiguous, vague wording, thereby showing underdevelopment. The entire tax system, in particular the mechanisms for collecting and distributing (redistributing) taxes, is subjected to sharp criticism. For a businessman, going to the tax office is associated with tedious waiting and poor-quality advice.

As a result, the state is trying to improve tax legislation, while entrepreneurs are adapting in a different way: they minimize their taxes, resorting to so-called gray schemes, going into the shadow economy.

In connection with the above, it is worth highlighting the main problems of the tax system in relation to small businesses:

a) lack of development of mechanisms for taxation and redistribution of taxes;

b) unstable, constantly changing tax legislation;

c) the complexity and vagueness of the norms of adopted laws in the field of taxation;

d) too high taxes levied;

e) undeveloped service for organizing the work of tax departments.

However, these measures are perceived by entrepreneurs as insufficient state support, they require an even greater reduction in the tax burden for most young enterprises (at least for those whose work experience has not reached 3 years).

1.2 Legal framework for regulating the activities of a small business

Understanding the role of small business requires a clear idea of ​​what place it occupies in the national economy and what are its distinctive features.

Small business is the most numerous layer of small owners, which, due to their mass character, largely determine the socio-economic and, to some extent, the political level of the country's development. In terms of their standard of living and social status, these owners belong to the majority of the population, being both direct producers and consumers of a wide range of goods, works and services. The small business sector creates and circulates the bulk of national resources that serve as a breeding ground for large and medium-sized businesses.

The most important feature of small business is the ability to accelerate the development of investments, high turnover of working capital, active innovation. At the same time, it is characterized by relatively low profitability, high labor intensity, difficulties in introducing new technologies, limited own resources, and increased risk in intense competition.

Experts note that only small firms are ready to use any opportunity for business, the rest of the firms are very selective in this. Thus, medium-sized firms take up production only where special and, at the same time, fairly long-term needs have formed.

Russian legislation does not have a single methodological approach to the definition of small business and "so far does not define the concept of medium business." Federal Law N 88-FZ establishes numerical indicators and criteria for the number of employees in business companies by industry (field of activity) and the share of participants (owners) of the enterprise in the authorized capital of these enterprises. However, to date, these criteria have become declarative, since the Russian legislator associates with their presence more issues of simplifying accounting and statistical reporting, the procedure for maintaining and providing which is determined by previously adopted legislative acts, rather than more important benefits.

On this topic, in principle, you can hold more than one conference and write several dissertations, but as an illustration of the problem, we will only touch on simplified procedures for accounting, tax and statistical reporting.

On statistical reporting, on the basis of which state plans are built in relation to small business.

In practice, the vast majority of small businesses do not submit any statistical reporting to state statistics bodies at all. The obligation to submit statistical reports, their quarterly frequency, coinciding in terms of submission with the deadlines for submitting financial statements, as well as the procedure for submitting them to statistical authorities (in person - for single-town entities and by mail - for nonresident entities) are determined by the Regulations on the procedure for submitting state statistical reporting in the Russian Federation , approved by the Decree of the State Statistics Committee of the Russian Federation of August 14, 1992 N 130.

Paragraph 9 of the same Regulations provides for the responsibility of managers and other officials who signed the report for failure to submit reports and other data necessary for conducting state statistical observations, distortion of reporting data or violation of the deadlines for submitting reports. The norm has a reference character to the Law of the Russian Federation of May 13, 1992 N 2761-1 "On liability for violation of the procedure for submitting state statistical reporting", and that, in turn, to the Code of Administrative Offenses of the Russian Federation. Article 13.19 of the Code defines a sanction for the guilty in the amount of 30 to 50 times the minimum wage. As follows from the analysis of the above regulations, the statistical authorities should have all the necessary data on all organizations, including small forms of business with individual entrepreneurs.

Previously, when granting special tax benefits to small businesses, it was necessary to obtain them in accordance with Art. 4 of Federal Law N 88-FZ to register these entities with authorized executive bodies, including by entering data into the register, where these registers were kept on an initiative basis. Data on small businesses could be obtained by statistical authorities directly from registration authorities or from registers. After the leveling of tax benefits by amending the Federal Law in 1998 and the Tax Code of the Russian Federation in 2002, the expediency of registering a small business entity for the entity itself disappeared.

But how is their statistical accounting in such a situation? The search for small businesses in the actual absence of complete statistical reporting is carried out by the statistical authorities intuitively, like fishing in a reservoir with live bait: the wanted subject will come himself for a certificate, for a letter with new forms of statistical reporting codes, etc. And here this subject will be found, or maybe not, and entered into the appropriate register.

To generate annual reports on small businesses, the statistical authorities will select several dozens of subjects - from those known to them, oblige these subjects to submit reports in the prescribed form, receive them, process them and, by extrapolation of the results obtained, generate reports for all small businesses in the surveyed area. The reliability of such a survey from the point of view of mathematics is questionable. And common sense allows us to state that:

- "personal trip" of an accountant to the statistical authorities, established by the Regulations, is not the most successful option for business entities, encouraging them to submit data in a timely manner, and not the most successful option for the employees of statistical authorities in processing them;

The absence of mass punishments for violation of the law, most likely, indicates an excessive workload of employees of statistical bodies, which could be the basis for assessing the advisability of revising the total number of indicators of statistical observation.

About small business accounting. Simplified accounting of small businesses, as noted earlier, is carried out in accordance with the Standard Recommendations for the Organization of Accounting for Small Businesses, approved by Order of the Ministry of Finance of the Russian Federation of December 21, 1998 N 64n. Article 5 of Federal Law N 88-FZ determines that accounting must contain information necessary to resolve tax issues. Before the introduction of ch. 25 of the Tax Code of the Russian Federation, along with accounting, tax accounting, this provision was essential. Now it is clear to everyone that tax and accounting do not coincide with each other and the main task of the manager and accountant, which is solved in the accounting policy, is their maximum convergence. But there can be no identity in accounting. At the same time, it is on the basis of accounting that tax accounting data and the taxable base itself are formed.

If a small business entity applying the simplified taxation system, as a result of economic activity, exceeds the criteria established by the Tax Code (Article 346.13), the entity must switch to the general taxation regime from the beginning of the quarter in which the criteria were exceeded. The general taxation regime may require the accountant to restore the organization's accounting in its classic form or come up with something of its own in addition to the simplified (simple) accounting.

If the criteria established by paragraphs 8 and 22 of the Model Recommendations are exceeded, the transition to classical accounting will become not only possible, but also necessary. Knowing such a "surprise", the accountant is forced to either keep two or at least one and a half accounts and "predict" economic activity with the head of a small business subject within the limits of not exceeding the criteria, or not take risks with classical accounting.

It seems that the professional qualities of an accountant who will face such a situation should be very high, and his price will correspond to his quality in the conditions of the “turned on counter” for penalties. Simplification of accounting in such a situation will result in its complication. And the small business entity itself will not be able to do without such a specialist, although all the simplifications in accounting are aimed at his absence.

1.3 Methodology for assessing the effectiveness of a small enterprise

The end result of a commercial organization is profit. Profit is the net income expressed in cash, which is the difference between total income and total costs.

Let us consider in more detail the previously used term of accounting profit and its components.

Profit, determined on the basis of accounting data, is the difference between income from various activities and external costs.

Gross profit is defined as the difference between the proceeds from the sale of goods, products, works, services (minus VAT, excises and similar obligatory payments) and the cost of goods, products, works and services sold. The proceeds from the sale of goods, products, works and services are called income from ordinary activities. Costs for the production of goods, products, works and services are considered expenses for ordinary activities. Gross profit is distributed in two directions: the main part is deducted to the budget, the rest is used by the enterprise to meet its own needs, provided for by the financial plan.

Gross profit is calculated by the formula:

P shaft \u003d Vr - C, (1.1)

where BP - sales proceeds;

C - the cost of goods sold, products, works and services.

From this formula it follows that any change in revenue or cost entails an adequate change in profit. The company makes a profit if the sales proceeds exceed the cost of goods sold (works, services). All aspects of the supply, production and marketing activities of the enterprise are reflected in the profit indicator: the level of use of material resources, fixed assets, labor resources, sales volume, price level. On the other hand, profit is the main source of enterprise development, expansion of its production base and a source of financing for the social sphere. Dividends and other incomes are paid out of the profits to the founders and owners of the enterprise. By profit, creditors judge the company's ability to return borrowed funds, investors - about the feasibility of investing in the enterprise, suppliers - about the solvency of the enterprise.

Profit from sales is the main component of the balance sheet profit of the enterprise, since it reflects the result of regularly carried out activities for the production and sale of products (rendering services), which is the purpose of creating an enterprise. Its size is affected by the level of selling prices, the cost of production, assortment shifts in the composition of products. Profit from sales grows if the proportion of highly profitable products increases in the composition of sold products.

Profit (loss) from sales is gross profit less management and selling expenses:


Ppr \u003d Pval - Ru - Rk, (1.2)

where Ru - management costs;

Rk - commercial expenses.

Profit (loss) before tax is profit from sales, taking into account other income and expenses, which are divided into operating and non-operating:

Pdno \u003d Ppr + - Sodr + - Svdr, (1.3)

where Sodr - operating income and expenses;

Svdr - non-operating income and expenses.

The number of operating income includes receipts associated with the provision for a fee for temporary use of the organization's assets; income related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property; income related to participation in the authorized capital of other organizations (including interest and other income from securities); proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods; interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank.

Operating expenses are expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets; costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property; expenses associated with participation in the authorized capital of other organizations; interest paid by the organization for providing it with the use of funds (credits, loans); expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products; expenses related to payment for services rendered by credit institutions.

Non-operating income is fines, penalties, forfeits for violation of the terms of contracts; assets received free of charge, including under a donation agreement; receipts in compensation for losses caused to the organization; profit of previous years, revealed in the reporting year; amounts of accounts payable and depositor's debts for which the limitation period has expired; exchange differences; the amount of revaluation of assets (excluding non-current assets).

Non-operating expenses include fines, penalties, forfeits for violation of the terms of contracts; compensation for losses caused by the organization; losses of previous years recognized in the reporting year; the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect; exchange differences; the amount of depreciation of assets (excluding non-current assets).

Profit (loss) from ordinary activities can be obtained by deducting from the profit before tax the amount of income tax and other similar obligatory payments (the amount of penalties payable to the budget and state off-budget funds):

Under \u003d Pdno -N, (1.4)

where H is the amount of taxes.

Net income is the profit from ordinary activities, taking into account extraordinary income and expenses:

Pch \u003d Under + - Cdr, (1.5)

where CDR are extraordinary incomes and expenses.

Extraordinary incomes are receipts arising as the consequences of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.). These include insurance compensation, the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. Extraordinary expenses include expenses that arise as a result of extraordinary circumstances of economic activity.

When forming net profit, operations are taken into account for the payment of penalties, penalties and other payments that were previously paid at the expense of profit remaining at the disposal of the organization after taxation. The company's net profit is used for its own economic purposes. The total amount of net profit and its distribution are approved by the enterprise council.

There are two approaches to the distribution of net profit. In the first approach, the constituent documents of the enterprise stipulate the procedure for creating special funds. These can be: an accumulation fund that combines funds reserved for the production development of an enterprise and other similar measures to create new property; social sphere fund, which takes into account the funds allocated to finance capital investments in the social sphere; consumption fund, which accumulates funds for the development of the social sphere, in addition to capital investments (financial incentives for employees, one-time assistance, payment for trips to holiday homes, etc.). The first approach facilitates the process of planning and controlling the use of the enterprise's financial resources. In the second approach, the profit remaining at the disposal of the enterprise is not distributed among funds, but forms a single multi-purpose fund that concentrates both profit, which is directed to accumulation, and free funds, which can be directed both to accumulation and consumption. With this and other approaches, enterprises independently determine the proportions of profit distribution in the main areas.

When deciding what part of net profit it is advisable to allocate to the payment of income to founders (participants), in particular dividends on shares, it is necessary to take into account a number of factors. On the one hand, an increase in dividend payments leads to an increase in the market value of shares and an increase in the business reputation of organizations. On the other hand, the capitalization of net profit, i.e., directing it to production development, is the most acceptable source of financing for the activities of an enterprise without the associated costs of issuing securities, paying income on them, and paying interest on loans. At the same time, the circle of owners of the enterprise is not expanding. If an enterprise does not allocate funds for its development for a long time, then this leads to physical and moral aging of equipment, an increase in production costs, and a loss of competitive positions. And as a result - a reduction in the amount of profit received. All this requires a careful and reasonable approach to the distribution of profits.

The profit remaining at the disposal of the enterprise is distributed:

¾ for an insurance stock or a reserve fund formed in case of unforeseen failures in the production process;

¾ for the payment of income to the founders (participants);

¾ into the production development fund, which includes the depreciation fund and part of the net profit (advance of measures to expand, reconstruct and improve production, purchase of new equipment, introduction of advanced technology);

¾ to the fund for the social development of production (construction and repair of buildings and structures that are on the balance sheet of enterprises, children's institutions, clinics, cultural, educational and medical facilities, etc.);

Thus, accounting profit includes five types of profit: gross profit, profit (loss) from sales, profit (loss) before tax, profit (loss) from ordinary activities, net profit (retained earnings (loss) of the reporting period. At the enterprise, distribution subject to net profit, i.e. profit remaining at the disposal of the enterprise after paying taxes and other obligatory payments.The distribution of net profit reflects the process of forming the enterprise's reserves to finance the needs of production and the development of the social sphere, in addition, one of the areas of intra-company planning is the importance of which in a market economy and the financial crisis is very large.

Profitability indicators characterize the efficiency of the enterprise as a whole, the profitability of various activities (production, business, investment), cost recovery, etc. They reflect the final results of management more fully than profit, because their value shows the ratio of the effect to the cash or resources used. They are used to evaluate the activities of the enterprise and as a tool in investment policy and pricing.

Profitability indicators can be combined into several groups:

¾ indicators characterizing the payback of production costs and investment projects;

¾ indicators characterizing the profitability of sales;

¾ indicators characterizing the profitability of capital and its parts.

All indicators can be calculated on the basis of balance sheet profit, profit from sales of products and net income.

Profitability of production activities (return on costs) - the ratio of gross or net profit to the amount of costs for products sold:

Or , (1.6)

where Rz is the profitability of production activities,

Prp - gross profit;

PE - net profit;

Zrp - cost of goods sold.

It shows how much the company has profit from each ruble spent on the production and sale of products. It can be calculated as a whole for the enterprise, its individual divisions and types of products.

The payback of investment projects is determined in a similar way: the received or expected amount of profit from the project refers to the amount of investment in this project.

Profitability of sales (turnover) - the ratio of profit from the sale of products, works and services or net profit to the amount of revenue received:

Or (1.7)

where Rrp - profitability of sales;

B - proceeds from the sale of products.

It characterizes the effectiveness of entrepreneurial activity: how much profit the company has from the ruble of sales. This indicator is widely used in a market economy. It is calculated as a whole for the enterprise and for individual types of products.

Profitability (yield) of capital - the ratio of balance sheet (gross, net) profit to the average annual value of all invested capital or its individual components: own (stock), borrowed, permanent, fixed, working, production capital, etc.:

Or or , (1.8)

where Rk - return on capital;

BP - balance sheet profit;

KL - average annual cost of all invested capital

The level of profitability of production activities (recoupment of costs), calculated as a whole for the enterprise, depends on three main factors of the first order: changes in the structure of products sold, their cost and average selling prices.

The factor model of this indicator has the form:

where VRP is the volume of products sold;

Udi - structure of sold products;

Сi - cost price;

Qi - average selling price.

Similarly, factor analysis of the return on total capital is carried out. The balance sheet profit depends on the volume of products sold (VRP), its structure (UDi), prime cost (Сi), average price level (Цi) and financial results from other activities not related to the sale of products and services (VFR).

The average annual amount of fixed and working capital depends on the volume of sales and the capital turnover ratio, which is determined by the ratio of revenue to the average annual amount of fixed and working capital. The faster the capital turns around in the enterprise, the less it is required to ensure the planned sales volume. Conversely, a slowdown in capital turnover requires additional attraction of funds to ensure the same volume of production and sales. At the same time, it is assumed that the volume of sales in itself does not affect the level of profitability, since with its change, the amount of profit and the amount of fixed and working capital increase or decrease proportionally, provided that other factors remain unchanged.

The relationship of these factors with the level of return on capital can be represented as:

In an in-depth analysis, it is necessary to study the influence of second-level factors that affect the change in average selling prices, production costs and non-sales results.

To analyze the profitability of production capital, defined as the ratio of balance sheet profit to the average annual cost of fixed assets and material circulating assets, you can use the factor model proposed by M.I. Bananov and A.D. Sheremet :

where R - balance sheet profit;

F - average cost of fixed assets;

E - average balances of material circulating assets;

N - proceeds from the sale of products;

Р/N - profitability of sales;

F / N + E / N - capital intensity of products (the reciprocal of the turnover ratio);

S/ N - costs per ruble of products;

U / N, M / N, A / N - respectively, wage intensity, material intensity and capital intensity of products.

By gradually replacing the base level of each factor with the actual one, it is possible to determine how much the level of profitability of production capital has changed due to wage intensity, material intensity, capital intensity, capital intensity of products, i.e. due to production intensification factors.

2. Practical part: Creation of a new enterprise in the legal form of LLC, providing ophthalmology services

2.1. The procedure for creating and registering a small business

The organizational and legal form of Oculus LLC is a limited liability company.

As already defined above, the choice of organizational form is an important stage on the way to creating a new small business.

An entrepreneur (together with partners) must decide on the choice of the organizational and legal form of a small enterprise based on the intended goals, financial and economic opportunities, experience, knowledge and other factors. The choice of the organizational and legal form of a small enterprise is to a certain extent influenced by external factors: political stability (if it is not there, the entrepreneur will not be interested in developing and implementing long-term projects), macroeconomic processes and restructuring of the economy, economic crises and inflation, state support and regulation of entrepreneurial activity. activities, market conditions and other factors that must be taken into account when creating your own business and choosing a subject of activity. Important for the success of the activity are: location, the presence of the infrastructure of the company, a favorable attitude towards entrepreneurs of local governments.

On the basis of all this, the owners of the small enterprise "The editorial office of the newspaper" Small business "made a decision to choose the quality of the OPF - a limited liability company. The instability and hostility of the external environment and the lack of experience of the founders of a new small business are the main reasons for choosing an LLC. Since the participants of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, only within the value of their contributions.

Small enterprises in Russia face great difficulties in their activities. The main problem of small enterprises is the insufficient resource base, both logistical and financial. In practice, we are talking about the creation of a broad new sector of the national economy almost from scratch. For decades, we did not have such a sector to any significant degree. This, in particular, meant the absence of trained entrepreneurs. The bulk of the population, who lived "pay to pay", could not form a reserve of funds required in order to start their own business. These funds must now be found. It is clear that the extremely strained state budget cannot become their source. It remains to hope for credit resources. But they are not significant, and besides, it is extremely difficult to implement with constant and increasing inflation. The situation can hardly seriously change in a positive direction, if we do not finally move from words to deeds in public support for constructive small business. There is no reason to count on a significant increase in the material, technical and financial resources available for this, at least in the near future. But it is much better to use these resources for sure. This requires a carefully calibrated, consistently enforced selection system that allows for the provision of tangible priorities to those who are more useful to society. In general, today this means preferring the sphere of production to the sphere of circulation with a detailed differentiation of production itself, and not frozen once and for all, but very dynamic, based on a competent study of social demand, the changes taking place in it and emerging trends. In accordance with this initial setting, mechanisms for preferential lending, taxation, various kinds of preferences, including those related to foreign economic activity, should be designed. The point is to ensure that the needs of the people are better served while creating conditions for the progressive development of entrepreneurship.

The next problem is the legislative base on which small business can now rely. So far, to put it mildly, it is imperfect, and in many very significant provisions it is completely absent. One can name quite a few legal documents that regulate small business in one way or another, but the difficulty, however, is that, firstly, there is no consolidated unified legislative basis for today's activities of Russian small businesses; secondly, the existing disparate, from this point of view, institutions are far from being fully implemented. The problem of the legal basis of small business, in the final analysis, will be convincingly solved when it is possible to get rid of legal nihilism. This, of course, does not exclude the need for special legislative measures to regulate small businesses. At present, small business is in conditions that are very far from those that should be inherent in market relations. On the contrary, there is a tendency to more and more “push” it into the old framework of the planning-administrative system with its almost all-encompassing planning and strict regulation with the help of limits, funds, etc. introduced profit planning. Already at the beginning of the quarter, the entrepreneur is obliged to pay income tax to the budget. If, according to the results of the quarter, it turns out that it turned out to be more (for example, because it was possible to receive a profitable order during this period, which was not expected), the entrepreneur must not only pay an additional amount of tax, but also a bank interest from it. There is no system for in-depth analysis of the activities of small enterprises. There is no proper accounting of the results of their work, there is practically no reporting on those indicators that give the right to small businesses to take advantage of tax incentives. The material and technical support of small enterprises is insufficient and untimely. There are no machines, equipment, devices intended for small enterprises and taking into account their specifics. The access of small enterprises to high technologies is limited, since their purchase requires significant one-time financial costs.

Another important issue is personnel. It is often said that an entrepreneur must be born. It is difficult to object to this, but one cannot but reckon, firstly, with the fact that there are still fewer “born” entrepreneurs than society really needs, and secondly, that they also need to acquire a certain amount of knowledge: after all, they teach, say, "born" musicians, scientists, athletes. There is no reason to believe that entrepreneurs should be approached with a different yardstick. Meanwhile, with the training of personnel for business, the situation is far from being the best.

The range of not simple problems is also connected with the social protection of entrepreneurial activity. It is known that the system of social guarantees and social security that previously existed on the basis of the distribution of public funds in the transition period turned out to be practically undermined. It is required, in fact, to build this system anew in relation to the whole society, and in relation to entrepreneurs - a new social stratum - even more so. It is well known that the decline in household income has led to a significant deterioration in the structure of consumption. Incomes are directed mainly to the purchase of essential goods, primarily food and utility bills. The same, in fact, applies to small businesses. If earlier it assumed a certain accumulation, then after the first stage of the reform it was forced to work overwhelmingly for consumption. Producing products with a long production cycle, including, of course, science-intensive products, has become not only inefficient, but simply ruinous. Serious negative structural changes have begun in small business. If the ongoing processes continue and do not meet with opposition in the form of social guarantees for small business, its very existence is in question.

In order to develop small business and provide state support for small business, the Council of Ministers - the Government of the Russian Federation adopted Federal Law No. 88-FZ of June 14, 1995 "On State Support for Small Business in the Russian Federation".

The Law notes that state support for small business is one of the most important areas of economic reform. This resolution also defines the priorities for the development of small business. These include the formation of an infrastructure to support and develop small businesses; creation of favorable conditions for the use by small businesses of state financial, material and technical and information resources, as well as scientific and technical developments and technologies; establishment of a simplified procedure for registration of small businesses, licensing of their activities, certification of their products, submission of state statistical and accounting reports; support for foreign economic activity of small businesses, including assistance in the development of their trade, scientific, technical, industrial, information relations with foreign countries; organization of training, retraining and advanced training of personnel for small enterprises.

State support for small business is carried out in accordance with the Federal Program of State Support for Small Business, regional (interregional), sectoral (intersectoral) and municipal programs for the development and support of small business, developed respectively by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local governments.

2.2. Description of the management and organizational structure of the organization being created

The traditional management structure will be the most suitable for the organization being created by OOO Okulyus. The traditional model implies such distinguished types of organizations as linear and functional. Despite their some external difference, they are fundamentally the same from the point of view that they have one redistribution-forming factor: in a linear organization this is a linear organizational structure, and in a functional organization it is a function. In a linear structure, the main element is the vertical branch - department, department, bureau, and so on; each manager at each level has authority over the lower levels and is responsible for their work to the manager one level above.

Consider the composition and structure of the personnel of Okulyus LLC.

The formal organizational structure of the Novosibirsk City Hospital is a set of positions, services and divisions that are normatively fixed in the staffing table. The staffing is the basis for staffing. Table 1 shows the staffing of the hospital.

Table 1. Staffing of Okulyus LLC

Each of those listed in the table has its own range of duties and rights, fixed in the job description (regulations).

The job regulations of the chief physician of the Novosibirsk city hospital is an official document that provides for the rights and obligations of the head of the organization. In his work, the head physician of the hospital must be guided by its provisions.

All incoming information from higher organizations is first received by the head physician of the hospital, and then, depending on the appointment, the information is transferred to deputies and communicated to the rest of the staff (if necessary). This can be depicted graphically (Fig. 1).



Rice. 1. Movement of information on downlinks

The main regulatory documents that come from a higher organization:

Territorial CHI program.

The list of medical services that are provided at the expense of the state or municipal health care system.

List of costly operations and equivalent interventions financed from the state budget.

Regulations on the procedure for conducting an examination of the quality of medical care.

Medical-economic and medical-technological standards.

The main communication problems that arise in Oculus LLC can be divided into two main groups:

Problems of structural communications;

Problems arising in the course of interpersonal communication.

The main problem of communications between the elements of the organizational structure of Oculus LLC is due to the presence in the hospital of several departments responsible for different areas of work (attending personnel, rehabilitation personnel, technical personnel). A poorly organized structure of interpersonal relations in various departments leads to problems of internal communications. Therefore, we can say that vertical information flows (from management to staff) are better established in the hospital than horizontal ones (between different departments).

2.3. Risk and insurance assessment

After planning the activities of Oculus LLC, it is possible to determine the organization's development strategy: expanding market share, improving activities, management for profit, effective investment in the industry due to the rapid obsolescence of technologies and equipment.

Goals for the coming period

a) organization on the basis of a newly created enterprise, a sustainable and self-sustaining business.

b) development of management and financial methodology for the successful operation of private ophthalmological practice.

a) extensive expansion of activities.

b) the introduction of established methods in the newly opened ophthalmological departments (offices) for the purpose of their development or resale.

Long term goals

a) achieving maximum participation in the market for ophthalmic services

b) market penetration of potentially attractive geographic regions.

In general, the clinic provides almost the entire range of services, but the market of Novosibirsk and other Siberian cities is still fully saturated with high-quality ophthalmological services, so Oculus LLC should set its main task to expand the branch network in the Siberian region.

In the period of 2011-2012, a branch is planned in Novosibirsk.

The opening of the branch will significantly increase the profits of Okulyus LLC.

Under the ophthalmological office, a non-residential premises with a total area of ​​at least 30 square meters is rented for a period of 3 years. Repair work (according to SNiP standards) consists in painting the ceiling and walls with oil paint (or lining the walls with plastic panels), laying linoleum, installing partitions and sanitary facilities. It is also necessary to install a ground loop, three-phase hidden wiring, security and fire alarms, ventilation and air conditioning systems. The opening hours of the building are from 9.00 to 17.00 on weekdays, and, if possible, on weekends.

The main source of funds is own funds in the amount of 20% of the required investment funds and 80% of borrowed funds received from three banks in Novosibirsk (OAO Uralsib, Siberian Bank of Sberbank of the Russian Federation, OAO Menatep). The total amount of investment funds is 50,000 USD.

Investment funds must be received in three equal installments during 2011.

The expected annual profit is 518 thousand rubles.

Today, the market for ophthalmological services is organized according to the type of monopolistic competition. The main monopolists are the owners of clinics, mostly non-ophthalmologists. The market is open for entry. Practically uncontrollable, tk. there is no institute of independent experts. Actively advertises its services.

In recent years, there has been a rapid development of commercial and industrial activity in the field of ophthalmology in Russia, which has made it possible to significantly reduce the gap in technologies that are now used in the West and in Russia, completely eliminate the need for "Medtekhnika", an application system, and establish market relations in providing ophthalmology with materials and equipment.

Also, in recent years, there have been positive developments in the training of ophthalmological personnel, although in general this problem is the most difficult, conservative and poorly adaptable to market conditions.

Under these conditions, in order to realize the mission of the organization - the provision of high-quality ophthalmological services in the market, Oculus LLC needs:

Constantly conduct staff development at the expense of the organization to improve the quality of service;

Develop an effective marketing mix to reduce the level of competition in the market.

In the short term, Oculus LLC, in addition to the extensive development path (expansion of the branch network), must actively work towards the intensive path of its development:

1. Increasing the qualification level of personnel. This development path should be carried out in two directions:

Stricter requirements for hiring specialists. The priority should be to hire only qualified specialists with sufficient work experience.

Raising the qualification level of personnel. To improve the skills of current staff, it is necessary to develop a program that allows for the training and certification of their own staff.

In the personnel policy of the enterprise, attention should be paid to the allocation of funds for the annual training of 5-7 doctors and 8-10 nurses.

Introduce statistical accounting of clients with the allocation of regular clients of the clinic

Company executives constantly monitor the effectiveness of the current advertising company in order to exclude those advertising media, the effectiveness of which does not reach the average level.

Carrying out marketing research in order to identify the main consumers and correlate existing advertising with the main segment of the company.

3. Development of the corporate identity of the company.

As for the majority of enterprises in the Russian Federation, the macro environment for LLC Editorial Board of the newspaper "Small Business" is not a positive factor for its development.

For this industry, which is not a monopoly of either the state or any private structures, only a small part of the laws that exist today serve development. The legal regulation of the state of the activity of the enterprise is reduced to a set of restrictions that do not allow it to receive excess profit.

The general characteristic of the legislative framework in relation to the enterprise in question is as follows: gaps in legislation, the absence of tax and other benefits, the absence of tangible support from the state. However, there is also a positive factor for this state of affairs - this is the ineffectiveness of the Russian legislation and the general disrespect of economic entities for it. This allows the company in question Okulyus LLC (as, indeed, many others) to use the existing "gaps" in tax legislation and find workarounds for economic restrictions.

The high level of unemployment in the country has a certain impact on the activities of the Okulyus LLC enterprise: the employees of the enterprise - drivers, loaders, mechanics - are either low-skilled people or have qualifications no higher than secondary specialized education, and it is this category of citizens that just joins the ranks of the unemployed. This means that Oculus LLC will not spend a lot of effort to find personnel.

The level of taxation, as in any other industry, in the field of cargo transportation services is clearly overstated. And while the state is concerned about the increase in budget revenues, taxation will only increase. Therefore, the company will, as before, look for ways to reduce the level of payments through the use of possible benefits and bypassing the law. In addition, such a macro-environment factor as inflationary processes is the most important factor for the survival of an enterprise.

The Russian legislation in the field of ecology and environmental protection has a great influence on the activities of the enterprise. The level of scientific and technological progress, which is important for any industry, cannot be bypassed for the services sector for cargo transportation to the population. Environmental requirements for enterprises are increasing, which cannot but lead to an increase in the cost of products and services.

It should be noted that the general decline in the standard of living of the population is also not a positive factor for the development of the Okulyus LLC enterprise. The insolvency of the majority of the population does not allow the company to dramatically increase the volume of services sold.

Conclusion

Some scientists now believe that small business in Russia is actually in a state of stagnation, as if since 2000 the number of small and medium-sized businesses began to decline. Relatively, development in this area is explained, in their opinion, exclusively by the annual growth rate of the number of individual entrepreneurs (since society has already become accustomed to the market and is eager to try its hand at its vast expanses). This creates a certain appearance of growth.

At the same time, one cannot fail to note the fact that the uneven distribution of small businesses in the territories of our country is still preserved in the Russian Federation. On average, about 30% of all operating enterprises are located in the Central region, and, accordingly, Moscow (20% of all small and medium-sized enterprises) and St. Petersburg (12% of small and medium-sized enterprises) retain their leadership.

The structure of the small business sector itself has not changed significantly in recent years either: trade and public catering enterprises occupy the first place here (almost half of the enterprises are concentrated in this area). All other organizations are engaged in other activities. For example, a fifth provide a variety of services: among them 13% of firms in the construction sector, and 12% - in industry. The share of agricultural companies is quite small - only about 2%

Compared with developed countries (for example, European ones), the level of development of small business in Russia is low. Estimated per 1,000 Russians have on average only 6 small enterprises (the only exceptions are Moscow - 20 and St. Petersburg - 23), while in the countries - members of the European Union this number is at least 30. and medium-sized enterprises in the total number of enterprises does not exceed 29%, and in the EU countries only micro-enterprises account for more than 90% of the total number of enterprises.

At the same time, Russia also recognizes the particularly important role of small and medium-sized businesses in the country's economy, since it is entrusted with the implementation of a number of important economic and social tasks. This is due to the fact that, apart from tax deductions to the budgets of all levels, small business contributes to the development of the economic sector, the creation of additional jobs, and also helps to develop a competitive environment.

In particular, it is possible to indicate the main points indicating that it is necessary to improve the sphere of small business.

Small business is one of the important sectors of the economy. This circumstance is confirmed by the fact that small businesses are the most resistant to external changes. So, during a serious economic downturn in our country in the early 1990s. it was small business that became the support of the Russian economy, adapting to new market conditions in time, while state-owned enterprises /. Unable to withstand competition, they were destroyed or privatized. Thus, it should be noted the flexibility, "survivability" of small business, its ability to strengthen and support the country's market economy.

Small business is considered one of the main sources of tax revenues, as it participates in the formation of budgets at all levels. He makes direct contributions to the budget from the income of his companies. In addition, small businesses create jobs, therefore they are a source of income for the population, which, of course, contributes to the collection of taxes directly from individuals.

Due to its flexibility and ability to quickly respond to changes not only in politics, the economy, but also in the scientific and technical sphere, small business helps the development of innovative technologies. Activities in this area are in the interests of small businesses. Thus, small business performs an important function in the development of the innovative economy of the state through investment in science-intensive and high-tech areas of production. At the same time, science notes that this statement applies to small businesses in Russia to a small extent (about 6%), since, as already noted, the main activity of domestic small businesses is trade. At the same time, those enterprises that are engaged in this activity receive special support from the state in the form of subsidies, additional subsidies, etc. It is worth noting that the innovative focus of small businesses will prepare the basis for the development of large technical enterprises, which will be called upon to promote the rise and development of the national economy as a whole.

We must not forget about the socio-economic role of small business. It creates new jobs, thereby providing employment for the population, as a result, the unemployment rate decreases. Since small businesses are characterized by a relatively small number of employees, this contributes to the greatest cohesion of the entire workforce, which is usually absent in large enterprises. This circumstance further enhances labor motivation and positively affects the results of the company's work. A positive aspect is the fact that small businesses provide employment for socially unstable segments of the population (for example, youth, women, immigrants, etc.), giving them the opportunity to gain experience, knowledge, achieve career growth and fulfill themselves. Although the labor productivity of small businesses is developing at a faster rate, the average wage level in small enterprises is still lower than in large ones. This is due to the excessive savings of entrepreneurs and relatively lower incomes.


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Then you should approach the assessment correctly. You can initiate this process by expressing your own opinion or inviting the team to speak. If you are not an experienced leader, it is better to follow a simple rule: first note the positives - what was done well - and then move on to the aspects that need improvement. The latter include constructive ways to improve the efficiency of the team as a whole. You can make decisions on the spot to implement the necessary changes, or take a day or two to think.

Such team meetings are usually not the place to consider individual miscalculations - one can only give an example of the successful contribution of one or another employee to the success of a common cause.

However, during such discussions, you can touch on specific issues that have contributed to the division of the team. The movie Right Overhead is a perfect illustration of this possibility.

During this discussion, as the 918th Air Group continued to suffer heavy casualties in enemy territory, General Savage found that some airmen put self-interest first.

SAVAGE: Pettygil!
PETTIGIL: Yes, sir.
SAVAGE: We are very lucky that this time we have only one loss. Why did you break the line?
PETTIGIL: You see, sir, Ackerman was in trouble. Two of its engines were on fire, and enemy fighters were coming towards us. I thought I'd better stay with him and try to cover for him. But he failed.
SAVAGE: (After a pause) Are you and Ackerman close friends?
PETTIGILE: He's my roommate, sir.
SAVAGE: So you endangered the whole group for your roommate. Each V-17 cannon is designed to protect the entire group as much as possible - this is what I call the unity of the group. By leaving formation, you weakened the group's defense by ten guns of your B-17. A downed plane is no longer of value. The only thing of value is your obligation to the group. It is the group that should be the only object of your devotion and the only reason for your existence! Stowell!
STOWELL: Yes, sir.
SAVAGE: Have the commandant redeploy personnel so that each person has a new roommate.
STOWELL: Will do, sir.

In this episode, Savage showed certain abilities that are worth considering in more detail. He senses a problem and asks a leading question to make an accurate diagnosis: "Are you and Ackerman close friends?" He orders the relocation of personnel to solve a common problem, and repeats the wording of the standard he is trying to instill in the group: the interests of the group must be above personal interests.