Goals of planning in the customs authorities. Planning as a method of management in the customs authorities. Planning methodology in customs

07.04.2020

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Introduction

This work is devoted to the study of such a management method in the Customs as planning

The purpose of the work: to determine the essence of planning, highlight the functions and tasks of planning, consider what place planning takes in the management of customs authorities, highlight the stages of planning, and also determine the advantages and disadvantages of some types of planning

The relevance of the chosen topic is obvious. One cannot underestimate the role of such a management method in the Customs authority as planning, since planning is one of the management functions, which is the process of choosing the goals of the organization and ways to achieve them. It is through planning that the leadership of the organization seeks to establish the main directions of efforts and decision-making that will ensure unity of purpose for all its members.

The effective operation of any system, including human factor in the form of individual performers or groups of people, is possible only if there is a certain organizing principle that directs and regulates the activity of this component of the system that controls it.

Management systems in the customs authorities have their own main goal achieving a unified action of all customs officers. The system should work in one direction and ensure the solution of the tasks assigned to it. This requires precise control within it.

Practice shows that management without special managerial knowledge sometimes leads in the customs authorities to significant miscalculations in operational activities, causing some harm in ensuring economic security. Russian Federation and protecting its economic interests.

In order to optimally organize the fulfillment of the tasks and functions assigned to the customs authorities of the Russian Federation, it is necessary to know the basic theoretical provisions that reveal the essence and content of management.

1. The main provisions of planning as a method of management of the Customs authorities

Planning is the main function of management, through which the customs authorities develop the organizational principles of future activities. With the help of planning, the goals and directions of the system's movement are determined, methods are developed with the help of which existing problems are realized, and the rate of development of the system is determined. The subject of management outlines a plan for the future actions of the performers, substantiates the ways, means, means and terms for achieving the tasks set in the plan.

The tasks of developing a goal, modeling future activities to achieve the goal, its programming are implemented by the implementation of such managerial work how: definition of the purpose of management; identification of a problem that interferes with the achievement of the goal; development and adoption management decisions to achieve the set goal; development of an organizational plan for the implementation of the decision; coordination of the developed plan; approval by his superior.

Organization of planning is carried out at the strategic (FTS of Russia), operational (RTU) and tactical (customs, customs posts) management levels.

In addition, it corresponds to the established calendar cycles of the functioning of the customs system - long-term (from 5 years or more), medium-term (from 1 year to 5 years) and current (up to one year). Thus, managerial activity for the implementation of this management function requires a deep knowledge of the customs operational and service situation, its objective assessment, experience, skills and a creative attitude to business. The quality and validity of decisions and plans largely determine the final results of management.

By itself, a ready and approved plan does not yet indicate that it will be implemented. This requires appropriate conditions - they are created by another management function - the organization.

Activity planning customs service is one of the most important topics. The economic, political and sanitary security of the country depends on the level of efficiency of the activities of the customs authorities of Russia.

In management, planning occupies the main place, embodying the organizing beginning of the entire process of implementing the organization's goals.

Planning is the process of forming goals, determining priorities, means and methods for achieving them.

2. Planning functions

In essence and content, the planning function should answer the following three questions.

1. What is the current state of the organization?

2. In what direction does the organization want to move?

3. How is the organization going to do this?

The essence of planning is to justify the goals and ways to achieve them on the basis of identifying a set of tasks and works, as well as determining effective methods and methods, resources of all kinds, necessary to perform these tasks and establish their interaction.

Planning is aimed at the optimal use of the enterprise's capabilities and the prevention of erroneous actions that could lead to a decrease in the efficiency of the enterprise, loss of customers.

The main goal of planning is the integration of all members of the organization to solve a set of tasks and perform work that ensures the effective achievement of final results

The essence of planning is manifested in the specification of the development goals of the entire organization and each of its divisions separately for a specified period of time, the determination of the financial resources necessary to solve the tasks.

Thus, the purpose of planning is to seek to take into account in advance, as far as possible, all internal and external factors providing favorable conditions for the normal functioning and development of the entire organization as a whole.

Planning can be classified in different ways:

1. According to the degree of coverage of areas of activity, general planning, i.e. planning of all spheres of activity of the enterprise; private planning, i.e. planning certain areas of activity.

1. strategic - the search for new opportunities, the creation of certain prerequisites;

2. operational - implementation of opportunities and control of the current course of production.

3. current - planning, which links all areas of the enterprise and the work of all its structural divisions for the coming financial year.

3. According to the objects of functioning:

Production planning;

Sales planning;

Financial planning;

Personnel planning.

4. By periods (coverage of a period of time):

short-term, covering a period of time from a month to 1 year of the enterprise;

medium-term, covering a period of time from 1 year to 5 years

long-term planning covering more than 5 years.

5. If possible, make changes:

rigid - does not involve changes;

flexible - with such planning, changes are possible.

As an assessment of the effectiveness of planning, several criteria are used, such as: completeness of planning, continuity of planning;

the possibility of prompt adjustment of plans and the possibility of monitoring their implementation; efficiency and accuracy of planning.

The principles of planning the enterprise can choose independently.

The main principles of planning include the following

Flexibility (adaptability) - a reaction to the variability of conditions, which manifests itself in giving plans the ability to change their direction in order to counteract a possible or actual decrease in the efficiency of the functioning of an economic object - this means that an enterprise must have some margin of safety, some reserve (cash, production capacity, area).

Continuity implies that planning should be carried out continuously within a set cycle; such planning allows you to involve the employees of the enterprise in the process of developing a plan.

Holism - combines two areas of coordination and integration. The principle of coordination states that the activities of any part of the organization cannot be planned effectively if done independently of other units at this level. The principle of integration assumes that the organization has a variety of relatively separate divisions with its private plans, but each of the subsystems must act on the basis of the overall development strategies of the enterprise, and its plan must be part of the plan of a higher-level unit. Therefore, according to the principle of holism, the more elements and levels in the system, the more profitable it is to plan simultaneously and in interdependence.

Optimality is the choice of alternative development options that will ensure maximum efficiency of the enterprise.

Complexity - the relationship of the interdependence of all elements of the planning system.

Purposefulness - the development of plans to achieve the intended goals.

Accuracy implies that plans should be specific and detailed to the extent necessary for the successful implementation of the plan and to the extent that internal capabilities allow.

planning customs authority

3. Features of the planning stages in the customs authorities

The initial documents for planning the activities of the customs authorities of the FCS are:

Decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation;

Law of the Russian Federation "On service in the customs authorities of the Russian Federation";

regulatory and other documents of higher customs authorities;

analytical materials compiled according to the methodology for analyzing and evaluating the activities of the customs authorities of the Russian Federation.

Planning the activities of the customs authority includes:

Assessment of the operational situation in the region of activity, its changes and dynamics;

Evaluation of the results of previously planned and implemented activities;

Determination of the main directions and tasks of the customs authority for the planned period;

Determination of the main organizational, operational and other measures necessary to solve the main tasks, rational distribution and use of available forces and means;

Definition of forms of interaction individual divisions when carrying out the planned activities;

Establishment of specific deadlines for the implementation of activities and persons responsible for their implementation

All activities of the plan must comply with the target setting of the introductory part and contain practical measures aimed at the unconditional fulfillment of the tasks of the Federal Customs Service of Russia to replenish the revenue side of the federal budget, improve procedures customs clearance and customs control, strengthening the law enforcement activities of the customs authorities, strengthening the personnel of the customs authorities, building up the material and technical base, etc.

The main place in the plan should be given to solving problematic and key issues that require a set of measures.

The plan should be real, evenly distributed over six months, quarters, provide for a reserve of time for solving unscheduled issues.

The plans of the customs authorities should cover all structural units and contain the following sections:

Organizational events;

Measures to ensure effective customs control and execution of the revenue part of the Federal budget;

Law enforcement;

Personnel work and social security;

Rear support.

Planning should not be episodic. After the approval of the work plan and the start of its implementation, the collection of proposals for long-term planning should continue. The preparation of work plans for the Federal Customs Service is entrusted to the organizational and inspection department, and in the structural divisions of the Administration apparatus, to the heads of divisions. In customs, the development of plans is entrusted to organizational and inspection departments, to assistants to the chief of customs, and in their absence, to deputy chiefs of customs for personnel service. Heads and deputy heads of customs authorities, heads of customs posts, heads of functional departments are personally responsible for planning the activities of the units entrusted to them

Based on the foregoing, the developed draft plan must meet the following basic requirements:

1. The validity and reality of the plan is taking into account the analysis of the situation and the specific tasks facing the customs authority, its structural unit, a specific employee, arising from the characteristics of the main functions, as well as the requirements of regulatory and other documents of the Federal Customs Service of Russia.

2. Continuity or continuity. The plan should be based on the results of the previous plan and other decisions made earlier.

3. Stability of the plan. The sustainability of the planned activities is achieved, first of all, correct definition The Federal Customs Service of other tasks, including the need to develop numerous plans and implement already planned activities. Cancellation or postponement of a scheduled event is an exceptional measure. The plan can be adjusted only if there are serious changes in the situation in the region of activity or direct instructions from higher customs authorities.

4. Specificity of the plan. The plan should contain clear and concise language with precise deadlines and specific responsible persons. It is impossible to include in the plan activities that are "on duty" in nature and the implementation of which is known in advance, as well as to mechanically transfer the requirements of orders and instructions from higher customs authorities. The heads of customs authorities and structural divisions are personally responsible for ensuring effective control and verification of the actual implementation of the measures envisaged

The work of the regional customs administration is built in accordance with the work plan for the calendar year.

The draft plan is developed on the basis of proposals received from customs and structural subdivisions of the Office, taking into account the current situation in foreign economic activity region, the results of analysis and forecasting of the work of the customs authorities of the Federal Customs Service, based on the developed methods.

Adjustments to the annual plan are made at the end of the quarter by the heads of customs and heads of subdivisions of the Administration's apparatus in the form of motivated written proposals that are sent for consideration and evaluation from the point of view of the expediency and validity of the FCS. After studying, the Department sends the materials for approval to the head of the FCS

4. Organization of control over the execution of plans

The main goal of control is to ensure the unconditional and timely implementation of the planned activities. Control should be systematic and proactive.

The heads of the region's customs offices through their deputies, and the heads of structural subdivisions of the Administration's apparatus personally organize the full, accurate and timely implementation of the plans. To do this, the relevant managers determine the executors, formulate tasks for them, set deadlines, hold operational meetings; create the necessary conditions performers and provide control over the implementation of planned activities, determine the time and procedure for informing about the implementation of plans. These leaders must organize and personally exercise regular control over the implementation of plans.

The direct implementation of general control over the implementation of the activities of the annual work plan of the FCS and the monthly plans for the main activities of the FCS, as well as the timely introduction of appropriately executed necessary changes, is carried out by the FCS.

The main objectives of monitoring the implementation of plans are:

Ensuring the fulfillment of the tasks and activities of the plan for all indicators by all departments of the customs authorities of the region;

Identification of unused reserves for improving performance and labor organization of the personnel of units;

Prevention of disproportions in the development of individual units, the alignment of forces and means;

Elimination of errors made during the implementation of the plan;

Improving planning and management activities.

Checking the implementation of plans begins with determining the timeliness and correctness of bringing tasks to specific performers. From this, first of all, the success of the implementation of all planned activities depends.

The fulfillment of the plan is verified by studying the reporting materials, as well as by direct acquaintance with the work in the field. Verification of the implementation of the plan's activities should be carried out comprehensively, that is, for all sections of the plan. When conducting an audit, it is necessary to focus on the solution of the main tasks of the planning period, as well as the performance of the main functions assigned to it in accordance with its intended purpose. Another important area that needs to be paid attention to is the study, generalization and dissemination of best practices, existing achievements in the performance of customs authorities and departments, individual managers and employees.

Brief analyzes of the implementation of the work plans of customs and functional blocks of the Federal Customs Service for the reporting period by the 10th day of the month following the reporting period are sent to the Federal Customs Service to perform control functions, solve problematic issues that need to be addressed at the regional level, as well as to summarize and analyze activities FCS. In the specified brief analyzes implementation plans must include:

Unrealized points of the plan and the reasons for their non-fulfillment;

The effectiveness of the measures taken to achieve the tasks facing the customs authority;

Problematic issues of customs, customs posts and functional departments that require the decision of higher management;

The best practices of the departments and the proactive approach of employees in the course of daily activities and other issues at the discretion of the relevant managers.

Analysis of the implementation of the Office’s work plans for the reporting period is carried out by the Federal Customs Service and sent to the Control and Analytical Department of the Federal Customs Service of Russia to perform control functions, consider problematic issues that need to be addressed at the federal level, as well as to summarize and analyze the activities of the Federal Customs Service

5. Analysis of planning activities of customs authorities

An analysis of the planning of the activities of the customs authorities of the region shows that the leaders of various levels do not pay enough attention to this area of official activity. Work plans are often non-specific and formal, do not contribute to the development of an initiative to improve the customs business at each site, and are not aimed at achieving the final result. Often there is no mechanism for monitoring and analyzing the effectiveness of the measures taken by the leadership of the customs authorities.

The weak link is the managerial activity of managers at various levels - analysis professional work subordinate functional units, setting specific

tasks to performers, disclosure of the mechanism for their implementation, determination of deadlines for execution and control over the implementation of the tasks set.

The role of block planning and activity analysis is still underestimated. In order to eliminate the existing shortcomings and improve the system for planning the activities of the customs authorities of the FCS, it is necessary to carry out a number of activities:

Planning is a necessary element of organizing the management activities of customs authorities

Proper organization of this work will ensure timely adoption of management decisions, high-quality preparation of documents, daily control over subordinate employees and lower customs authorities, as well as summing up.

Planning makes everyday work purposeful and specific, allows focusing the main efforts on solving the most colossal problems facing the customs authorities of the region, and contributes to the timely solution of the tasks set.

Long-term plans are developed at the regional and local levels and include, in the main, long-term targeted programs for solving the most pressing problems in the development of the customs service.

Plans providing for the integrated participation of a number of subdivisions in solving individual tasks;

Plans for conducting seminars, meetings.

Conclusion

Planning is understood as the activity to determine goals and objectives for the upcoming period of work, ways to achieve them, the sequence of their solution and deadlines.

The planning system is based on long-term, organizational and one-time plans.

Long-term plans are developed at the regional and local levels and include, in the main, long-term targeted programs for solving the most pressing problems in the development of the customs service.

Organizational plans include annual and quarterly plans for the work of the customs authority, its structural divisions. The main document is the work plan of the customs authority for the year.

The organizational plans also include semi-annual work plans of the FCS collegium, quarterly plans for the main events of the FCS, plans for vocational training, inspection schedules, plans for business trips of customs officials.

One-time plans are made as needed. These include:

Plans developed by the Federal Customs Service and the customs authorities of the region to implement the decisions of federal representative and executive authorities;

Plans providing for the integrated participation of a number of subdivisions in solving individual tasks;

Plans for conducting operational search activities and large-scale special operations;

Plans for conducting seminars, meetings.

Bibliographic list

1. Alekseeva M.M. Planning of the company's activities. - M.: "Finance and statistics", 2007

2. 14. Molchanova O.V. Kogan M.V. Customs - Rostov-on-Don: Phoenix, 2007. Basovsky L.E.

3. Petrova A.N. Strategic planning / ed. A.N. Petrov. St. Petersburg: Knowledge: GUEF, 2004.

4. Khalipov S.V. Customs law. - M .: Infra, 2007.

5. Shevelev M.Yu. Customs business. - M .: Delo, 2006.

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Introduction

customs authority work plan

The effective operation of any system that includes the human factor in the form of individual performers or groups of people is possible only if there is a certain organizing principle that directs and regulates the activity of this component of the system that controls it.

Management systems in the customs authorities have as their main goal the achievement of unity of all employees of the customs authorities. The system should work in one direction and ensure the solution of the tasks assigned to it. This requires precise control within it.

Practice shows that management without special managerial knowledge sometimes leads in the customs authorities to significant miscalculations in operational activities, causes some harm in ensuring the economic security of the Russian Federation and protecting its economic interests.

Organizational planning carried out at all levels of management: strategic (FTS of Russia); operational (RTU); tactical (customs, customs posts).

Planning the activities of the customs service is one of the most important topics necessary for the development international trade. The relevance of the topic of this work lies in the fact that competent and effective planning of the activities of the customs authorities to a significant increase foreign trade turnover and improving the country's international investment reputation.

The purpose of the work is to identify the features of planning the work of the customs business.

Based on the goal, we single out the following tasks:

Reveal the features of planning in customs;

Consider an analysis of the planning of the activities of customs authorities;

Reveal the essence of the planning methodology;

Consider the procedure for compiling the annual work plan of the Belgorod Customs Administration;

To characterize the order of organization of planning and preparation for holding meetings of the Board of the FCS;

Consider the organization of control over the execution of plans;

Propose measures to improve planning in the customs business.

1. The essence of planning in customs

1.1 Features of planning in customs

The tasks of developing a goal, modeling future activities to achieve the goal, its programming are implemented by performing such management work as: determining the goal of management; identification of a problem that interferes with the achievement of the goal; development and adoption of management decisions to achieve the goal; development of an organizational plan for the implementation of the decision; coordination of the developed plan; approval by his superior.

Organizational planning is carried out at all levels of management: strategic (FTS of Russia); operational (regional customs administration); tactical (customs, customs posts). Arkhipov A.Yu., Cherkovets O.V. Foreign economic activity of Russian regions - Rostov-on-Don: "Phoenix", 2007

By itself, a ready and approved plan does not yet indicate that it will be implemented. For this, appropriate conditions are needed - they are created by another management function - the organization.

The organization is understood as the main management function, through the implementation of which the conditions are created for the implementation of the plans developed in the planning process.

The essence of this function is to create a system of forces and means, to establish the necessary connections and relationships between performers, to determine the rational forms and methods of their activities.

In the process of implementing this function, the subject of management creates the conditions necessary for successful implementation of decisions made, including approved plans.

The management function "organization" in the customs authorities is implemented through the implementation of such management work (operations) as setting tasks for the implementation of decisions and developed plans; organization of interaction; training of executors, including their training, as well as carrying out other activities to comprehensively ensure the implementation of plans.

Regulation should be understood as the main function of management, through which the efficiency of the activities of subordinates increases or deviations from the parameters specified during planning are eliminated. Berens V., Havranek P.M. Guidelines for evaluating the effectiveness of investments: Per. from English. Revised and additional ed.-M.: AOZT "Interexpert", "INFRA-M", 2006

Regulation is carried out based on the results feedback. It can be implemented by maintaining interaction, coordination, redistribution of efforts, as well as by motivating and stimulating individual employees and teams.

The implementation of the control function "regulation" includes the execution of such management work (operations) as the analysis of control results; making a decision on regulation; bringing solutions in the form of tasks to performers; organization of regulation; carrying out regulation; verification of the effectiveness of regulation.

The essence of the accounting function is the accumulation, systematization and primary processing of information about the current state of the controlled system, the direction and pace of its movement, the results achieved and variable problems.

In order to determine whether the plans are carried out correctly, what are the conditions and results of their implementation, there is control.

Control is the main management function, through the implementation of which the monitoring of the process of functioning of the unified system of customs authorities, the collection of data on the progress, conditions, condition and results of the activities of subordinates at one time or another is carried out.

Control over the implementation of the decisions taken is aimed at identifying the compliance of customs activities with the tasks set, making timely adjustments to previously made decisions and approved plans, depending on changes in the situation.

The main task of control is to identify deviations from the parameters set during planning, and to reveal the reasons that give rise to them, as well as positive aspects, the further development of which can serve to significantly increase the efficiency of all activities of the customs authority.

Specific tasks and methods of control are derived from the operational situation.

Control is carried out in two directions: on the one hand, the head of the customs authority controls the work of his deputies and directly subordinate heads of departments, customs posts and other structural units, and on the other hand, together with them, according to a single plan, checks the activities of structural units.

To implement the "control" function, it is required to perform such managerial work as the definition of objects, terms, methods of control; determination of control executors and their training; preparation of the object of control; exercising control; processing of control data and their implementation.

Control is necessary not only when considering the results of the execution of management decisions, but also for the analysis and evaluation of management as a whole. Voronkova O.N., Puzakova E.P. Foreign economic activity: organization and management. - M.: Nauka, 2008.

All these management functions are inextricably linked with each other and represent a single whole.

Thus, management in the customs authorities is a complex, concrete, practical activity for the conscious organization of all operational and service activities, at all its stages and stages, in space and time. Arkhipov A.Yu., Cherkovets O.V. Foreign economic activity of Russian regions - Rostov-on-Don: "Phoenix", 2007.

1.2 Analysis of planning activities of customs authorities

The weak link is the managerial activity of managers at various levels - analysis of the professional work of subordinate functional units, setting specific tasks for performers, disclosing the mechanism for their implementation, determining deadlines and monitoring the implementation of tasks.

Planning is a necessary element in organizing the management activities of customs authorities. Pogozhin P.I. Strovsky L.E. Foreign economic activity of the enterprise. - M.: UNITI, 2005

Proper organization of this work will ensure timely adoption of managerial decisions, high-quality preparation of documents, daily control over subordinate employees and lower customs authorities, as well as summing up.

Planning makes everyday work purposeful and specific, allows focusing the main efforts on solving the most critical problems facing the customs authorities of the region, and contributes to the timely solution of the tasks set.

2. Planning methodology in customs

2.1 The essence of the planning methodology

Establishment of specific deadlines for the implementation of activities and persons responsible for their implementation. Berens V., Havranek P.M. Guidelines for evaluating the effectiveness of investments: Per. from English. Revised and additional ed.-M.: AOZT "Interexpert", "INFRA-M", 2006

The main place in the plan should be given to solving problematic and key issues that require a set of measures.

The plan should be real, evenly distributed over six months, quarters, provide for a reserve of time for solving unscheduled issues.

The plans of the customs authorities should cover all structural units and contain the following sections:

Organizational events;

Measures to ensure effective customs control and execution of the revenue part of the Federal budget;

Law enforcement;

Personnel work and social security;

Rear support.

Based on the foregoing, the developed draft plan must meet the following basic requirements:

2. Continuity or continuity. The plan should be based on the results of the previous plan and other decisions made earlier.

3. Stability of the plan. The sustainability of the planned activities is achieved, first of all, by the correct definition of the AFTC tasks, including the need to develop numerous plans and implement the already planned activities. Cancellation or postponement of a scheduled event is an exceptional measure. The plan can be adjusted only if there are serious changes in the situation in the region of activity or direct instructions from higher customs authorities.

2.2 The procedure for compiling the annual work plan of the regional customs administration

Proposals of customs offices, subdivisions of the Department's apparatus, agreed with the supervising deputy heads of the Department, are submitted to the Federal Customs Service by December 15 of the previous year for generalization, analysis and inclusion in the draft work plan of the Federal Customs Service.

After written approval by the deputies of the head of the Department, the draft plan, finalized, taking into account the amendments and comments made, is submitted to the head of the Department for approval no later than December 25 of the previous year.

2.3 The procedure for organizing planning and preparation for holding meetings of the Board of the FCS

Board meetings are held in accordance with the work plan of the Board of the Federal Customs Service for six months.

Proposals for holding meetings of the collegium are made by members of the collegium, heads of structural subdivisions of the Office and other customs authorities and institutions of the region.

Proposals of the structural subdivisions of the Office of the Office, agreed with the Deputy Head of the Department for subordination, customs authorities and institutions of the region for inclusion in the draft plan of work of the FCS collegium for the first half of the year, are submitted before December 20 of the previous year, for the second half of the year - before June 20 of the current year, indicating the services - applicants for the preparation of questions and the timing of their discussion.

On the basis of the proposals received, the FCS draws up a semi-annual work plan for the board, indicating the date and place of the meeting, issues planned for discussion, performers and responsible persons.

The agenda and the date of the next meeting of the collegium are brought to the attention of the members of the collegium and invited persons by the executive secretary 5 days before the meeting of the collegium.

Proposals to include urgent additional issues on the agenda of the next meeting of the board, remove planned issues or to postpone the day of the board meeting are submitted to the head of the FCS no later than 5 days before the announcement of the agenda of the board meeting.

By decision of the head of the Department, additions and changes may be made to the schedule of meetings of the board and to the issues raised for discussion. Such a decision is made by the head of the Department both on his own initiative and on the basis of a substantiated report submitted to him by the head of customs or a structural unit of the Office staff, agreed with the supervising deputy head of the Department. Myasoedov S.P. Fundamentals of cross-cultural management: How to do business with representatives of other countries and cultures: Proc. Benefit. - M.: Delo, 2006.

The activities of the annual work plan of the structural subdivisions of the administration and customs offices are supplemented and specified in quarterly plans, taking into account the current situation, the current state of affairs. A copy of the quarterly plan from customs offices and structural subdivisions of the Administration is submitted to the Federal Customs Service by the 25th day of the last month of the previous quarter to coordinate the actions of customs offices and subdivisions of the Administration and develop quarterly plans for the main activities of the Federal Customs Service.

Structural subdivisions of customs similarly plan their work on a quarterly basis, based on the customs work plan for the year.

In case of planning in the activities of the structural unit of joint events with other units, the approval visa of the head of the department - co-executor of the event is mandatory.

The customs plans are approved by the head of the customs department, the work plans of the customs post - by the head of the customs office, the work plans of the structural divisions of the Department and customs - by the deputy heads of the Department and customs, respectively, in charge of this area of activity. Molchanova O.V. Kogan M.V. Customs - Rostov-on-Don: Phoenix, 2007.

2.4 Organization of control over the execution of plans

The main goal of control is to ensure the unconditional and timely implementation of the planned activities. Control must be systematic ical and proactive character.

- Ensuring the fulfillment of the tasks and activities of the plan for all indicators by all departments yam of the customs authorities of the region;

The fulfillment of the plan is verified by studying the reporting materials, as well as by direct acquaintance with the work in the field. Verification of the implementation of the plan's activities should be carried out comprehensively, that is, for all sections of the plan. When conducting an audit, it is necessary to focus on the solution of the main tasks of the planning period, as well as the performance of the main functions assigned to it in accordance with its intended purpose. Another important area that needs to be paid attention to is the study, generalization and dissemination of best practices, achievements in the performance of customs authorities and departments, individual managers and employees.

Brief analyzes of the implementation of the work plans of customs and functional blocks of the Federal Customs Service for the reporting period by the 10th day of the month following the reporting period are sent to the Federal Customs Service to perform control functions, solve problematic issues that need to be addressed at the regional level, as well as to summarize and analyze activities FCS. These brief reviews of the implementation of the plans must include:

Unrealized points of the plan and the reasons for their non-fulfillment;

The effectiveness of the measures taken to achieve the tasks facing the customs authority;

Problematic issues of customs, customs posts and functional departments that require the decision of higher management;

The best practices of the departments and the proactive approach of employees in the course of daily activities and other issues at the discretion of the relevant managers.

Analysis of the implementation of the work plans of the Office for the reporting period is carried out by the FCS and sent to the Control and Analytical Department of the FCS of Russia to perform control functions, consider problematic issues that need to be addressed at the federal level, as well as to summarize and analyze the activities of the FCS. Kryukov I.A. Peculiarities state regulation FEA. - M.: Infra-M, 2007.

3. Measures to improve planning in customs

The active integration of the Russian Federation and its economy into the world community, the transition to international norms and standards lead to the need to develop new approaches to customs work, which will allow customs authorities to effectively respond to ongoing economic transformations in accordance with international practice, the requirements of society and the state.

One of the foundations for improving customs control and maintaining a balance between promoting foreign trade and ensuring the economic security of the state in modern conditions is software development.

With the development of legislation, customs technologies and the improvement of the practice of applying post-control, customs clearance in some cases has been reduced to a matter of hours. At present, the development of programs is a good incentive for conducting a transparent business by participants in foreign economic activity.

The problems are the efficiency and economical effect inspections, detection of cases of violations of customs legislation and the amount of penalties do not always correspond to the plans. Ignatova T.V. Management of foreign economic activity. - Rostov-on-Don: Kronus, 2007.

Implementation of the Concept for the development of customs authorities, transfer of customs clearance to the borders of the state, simplification customs procedures and reduction of customs clearance time - these and many other factors increase the importance of customs control. It takes place in the form of a so-called post-audit, which is carried out by the customs inspection.

The customs inspection works at the intersection of economic and law enforcement activities.

When forming audit commission it must include specialists from law enforcement units. In the course of inspections, as a rule, we manage to reveal facts of administrative offenses, and sometimes even criminal offenses. This is evasion of payment of customs duties, forgery of documents, false declaration.

For example, in 2008 more than 1,300 cases of administrative offenses were initiated, which is 23 percent more than in 2007.

In addition, customs duties were charged and fines were imposed in the amount of more than 850 million rubles. The average budgetary efficiency of one special customs audit is about 2.2 million rubles.

Thus, in the course of a special customs audit of one of the limited liability companies, facts were established of the transfer of temporarily imported goods to third parties without the permission of the customs authority, as well as an unreliable statement of information about the customs value of the declared goods.

Organized interaction with tax authorities in the field of providing information in relation to large taxpayers who reduce the taxable base by not including license and other payments for the use of objects of intellectual property. Information from financial institutions contributes to the analysis of the movement of funds on the settlement accounts of the verified person and reveals the "seller-buyer" chain. Data from Rospotrebnadzor, Rosimushchestvo, Gosstandart allow checking the information provided when declaring goods and identifying inconsistencies or invalid documents. And the Chamber of Commerce and Industry and representative offices allow you to get price information about the goods being checked.

Interaction has been established with official representative offices of manufacturers of goods imported into the customs territory of the Russian Federation. Voronkova O.N., Puzakova E.P. Foreign economic activity: organization and management. - M.: Nauka, 2008.

During the implementation of the program, the necessary price information, indicating that various intermediaries underestimate the customs value during customs clearance of tax-intensive goods, such as construction equipment, drilling equipment, power equipment, logging equipment, as well as clothing and footwear.

By the way, the presence of royalties is detected exclusively by the customs inspection. Since they are usually carried out once a year after the sale of the goods. Most often, foreign trade participants, unknowingly or deliberately, ignore the obligation to include these payments in the structure of the customs value of imported goods. Thanks to the customs post-audit, it is possible to return millions of rubles to the federal budget.

At the end of 2008, the Federal Customs Service adopted the Concept for the Development of Customs Control after the Release of Goods and (or) Vehicles. At present, the activities of the FCS units are aimed at implementing its provisions.

Customs officers work at the intersection of economic and law enforcement activities. Shevelev M.Yu. Customs business. - M .: Delo, 2006.

At the same time, as part of the work on categorizing participants in foreign economic activity, the Department is considering our proposal to develop a new procedure for admitting organizations and individual entrepreneurs to the implementation of foreign economic activity. The development of this direction is one of the priorities.

The introduction of the Register of Participants in Foreign Economic Activity will contribute to a significant reduction in the number of unreliable participants in foreign economic activity, an increase in the level of transparency of organizations engaged in the foreign trade market, and, as a result, an increase in the efficiency of customs control both during customs clearance and after the release of goods.

Conclusion

Planning is understood as the activity to determine goals and objectives for the upcoming period of work, ways to achieve them, the sequence of their solution and deadlines.

The planning system is based on long-term, organizational and one-time plans.

Long-term plans are developed at the regional and local levels and include, in the main, long-term targeted programs for solving the most pressing problems in the development of the customs service.

Organizational plans include annual and quarterly plans for the work of the customs authority, its structural divisions. The main document is the work plan of the customs authority for the year.

One-time plans are made as needed. These include:

Plans developed by the Federal Customs Service and the customs authorities of the region to implement the decisions of federal representative and executive authorities;

Plans providing for the integrated participation of a number of subdivisions in solving individual tasks;

Plans for conducting operational search activities and large-scale special operations;

Plans for conducting seminars, meetings.

The initial documents for planning the activities of the customs authorities of the FCS are:

Customs Code of the Russian Federation;

Decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation;

Law of the Russian Federation "On service in the customs authorities of the Russian Federation";

Regulatory and other documents of higher customs authorities;

Analytical materials formed according to the methodology for analyzing and evaluating the activities of the customs authorities of the Russian Federation.

Planning the activities of the customs authority includes:

Assessment of the operational situation in the region of activity, its changes and dynamics;

Evaluation of the results of previously planned and implemented activities;

Determination of the main directions and tasks of the customs authority for the planned period;

Determination of the main organizational, operational and other measures necessary to solve the main tasks, rational distribution and use of available forces and means;

Determining the forms of interaction between individual units in the implementation of planned activities;

Establishment of specific deadlines for the implementation of activities and persons responsible for their implementation.

All activities of the plan must comply with the target setting of the introductory part and contain practical measures aimed at the unconditional fulfillment of the tasks of the Federal Customs Service of Russia to replenish the revenue side of the federal budget, improve customs clearance and customs control procedures, strengthen the law enforcement activities of customs authorities, strengthen the personnel of customs authorities, increase material and technical base, etc.

The work of the regional customs administration is built in accordance with the work plan for the calendar year.

The draft plan is developed on the basis of proposals received from customs and structural divisions of the Office of the Administration, taking into account the current situation in the foreign economic activity of the region, the results of analysis and forecasting of the work of the customs authorities of the Federal Customs Service, based on the developed methods.

On the basis of the annual work plan of the Federal Customs Service, the structural subdivisions of the administration and customs of the region make own plans work for a year.

The main goal of control is to ensure the unconditional and timely implementation of the planned activities. Control should be systematic and proactive.

The heads of the region's customs offices through their deputies, and the heads of structural subdivisions of the Administration's apparatus personally organize the full, accurate and timely implementation of the plans. To do this, the relevant managers determine the executors, formulate tasks for them, set deadlines, hold operational meetings; create the necessary conditions for the performers and ensure control over the progress of the implementation of planned activities, determine the time and procedure for informing about the implementation of plans. These leaders must organize and personally exercise regular control over the implementation of plans.

The direct implementation of general control over the implementation of the activities of the annual work plan of the FCS and the monthly plans for the main activities of the FCS, as well as the timely introduction of appropriately formalized necessary changes, is carried out by the FCS.

The main objectives of monitoring the implementation of plans are:

Ensuring the fulfillment of the tasks and activities of the plan for all indicators by all departments of the customs authorities of the region;

Identification of unused reserves for improving performance and labor organization of the personnel of units;

Prevention of disproportions in the development of individual units, the alignment of forces and means;

Elimination of errors made during the implementation of the plan;

Improving planning and management activities.

Bibliography

1. Customs Code of the Customs Union. - M: Infra, 2011.

2. Customs Code of the Russian Federation. - M: Infra - M., 2008.

3. Law of the Russian Federation "On the fundamentals of state regulation of foreign trade activity" dated December 8, 2003, No. 164 - FZ.

4. Order of the Federal Customs Service of Russia dated May 23, 2002 No. 512 “On approval of the regulation on the control of the customs value of goods imported into the customs territory of the Russian Federation” / / Rossiyskaya Gazeta, 2003, December 23, No. 257.

5. Arkhipov A.Yu., Cherkovets O.V. Foreign economic activity of Russian regions - Rostov - on the - Don: "Phoenix", 2007.

6. Bakaeva O. Yu., Matvienko T.V. Customs Law Ro ssii. - M.: Lawyer, 2006.

7. Berens V., Havranek P.M. Guidelines for evaluating the effectiveness of investments: Per. from English. Revised and additional ed.-M.: AOZT "Interexpert", "INFRA-M", 2006.

8. Burov A.S. Efficiency of Russia's Foreign Trade: Calculation Methodology: Finance and Statistics, 2006.

9. Voronkova O.N., Puzakova E.P. Foreign economic activity: organization and management - M.: Nauka, 2008.

10. Didenko N.I. Customs of the Russian Federation: Proc. Allowance. 2nd ed. - St. Petersburg: Peter, 2004

11. Dodonkin Yu.V. Customs examination of goods ov. - M: Academy, 2007.

12. Zamanitova P.Ya. Foreign economic activity. - M.: Delo, 2007.

13. Ivanova M.B. Customs business. - M.: RIOR, 2004.

14. Ignatova T.V. Management of foreign economic activity. - Rostov-on-Don: Kronus, 2007.

15. Kryukov I.A. Features of state regulation of foreign economic activity. - M.: Infra-M, 2007.

16. Matveeva O.P. Organization and technology of foreign trade operations: Tutorial. - M.: Infra, 2005.

17. Milyakov N.V. customs duty- M.: Finance and statistics - 2007.

18. Molchanova O.V. Kogan M.V. Customs - Rostov-on-Don: Phoenix, 2007.

19. Muromov S.A. Customs business. - M: Infra, 2007.

20. Myasoedov S.P. Fundamentals of cross-cultural management: How to do business with representatives of other countries and cultures: Proc. Benefit. - M.: Delo, 2006.

21. Pogozhin P.I. Strovsky L.E. Foreign economic activity of the enterprise. - M.: UNITI, 2005.

22. Timoshenko I.V. customs regimes. - M.: Berator Press, 2008.

23. Timoshenko I.V. Customs regulation of foreign economic activity. - M.: Berator Press, 2006.

24. Frolova N.V. Customs business. - M.: Pegas, 2007.

25. Khalipov S.V. customs right.- M.: Infra, 2007.

26. Shevelev M.Yu. Customs business. - M .: Delo, 2006.

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Introduction

Planning is one of the most important functions of managing the activities of customs authorities. The degree of efficiency of the activities of the customs authorities is determined by the achievement of the established planned values of the control indicators of the effectiveness of the activities of the customs authorities.

The need for planning arises when the achievement of the organization's goal depends on a number of factors: 1. factors determined by the specifics of the organization, such as the concentration of capital, the level of mechanization and automation of the company's management, the geographical location of the organization, etc.; 2. environmental factors, such as the nature of state regulation of the economy, the level and nature of competition; 3. criteria determined by the specifics of the planning process itself, for example, completeness, detail, accuracy, clarity, elasticity and flexibility, efficiency and usefulness of planning, etc., for each of which independent decisions are made that require interconnection. It is in this interconnection of sometimes conflicting approaches that the main meaning of planning lies. Planning contributes to the prevention of erroneous actions, the reduction of the uncertainty factor, the establishment of specific goals for the organization, as well as its prosperity.

Planning is a future-oriented process in which an organization tries to determine its current state and determine the direction of future activities in order to improve its functioning. It is deciding in advance what, how and when to do it, and who will have to do it.

In every organization, the responsibility for planning rests with senior and middle managers. Planning is carried out for the long, medium and short term. Carrying out the development of plans by the management of the organization must correlate the planned indicators with the capabilities and resources necessary for their implementation.

At lower levels within the organization, middle managers plan tasks that help achieve the goals of the entire organization. This includes scheduling work, forecasting logistics requirements, and so on.

The purpose of this work is to study the theoretical aspects of organizational planning as a factor in improving the efficiency of the customs authorities.

To achieve the goal, the following tasks are defined in the work:

ѕ study theoretical aspects organizational planning;

* get acquainted with the peculiarities of the application of planning in the customs authorities;

ѕ to consider the problems of organizational planning in the customs authorities on present stage.

The object of research is organizational planning in the customs authorities.

The subject of research in the presented work is organizational planning in the customs authorities.

CHAPTER 1. THEORETICAL ASPECTS OF PLANNING

1.1 Concepts and the role of planning in the activities of the organization

Planning is one of the functions of management, which is the process of choosing the goals of the organization and ways to achieve them. It is through planning that the leadership of the organization seeks to establish the main directions of efforts and decision-making that will ensure unity of purpose for all its members. In management, planning occupies the main place, embodying the organizing beginning of the entire process of implementing the goals of the organization.

Planning is the process of forming goals, determining priorities, means and methods for achieving them.

The essence of planning is to justify the goals and ways to achieve them on the basis of identifying a set of tasks and work, as well as determining effective methods and methods, resources of all kinds necessary to complete these tasks and establish their interaction.

Planning is aimed at the optimal use of the enterprise's capabilities and the prevention of erroneous actions, which contributes to an increase in the efficiency of the enterprise, the loss of customers.

The main goal of planning is the integration of all members of the organization to solve a set of tasks and perform work that ensures the effective achievement of final results.

To the tasks of organizational planning as a process practical activities relate:

- formulation of the composition of upcoming planned problems, determination of the system of expected dangers or prospective opportunities for the development of the enterprise;

- substantiation of the put forward strategies, goals and objectives that the enterprise plans to implement in the coming period;

* planning the main means of achieving the goals and objectives, the choice or creation of the necessary means to approach the desired future;

* determination of the need for resources, planning of volumes and structure necessary resources and the timing of their receipt;

* designing the implementation of the developed plans and monitoring their implementation

The organizational planning process consists of the following steps:

1. Collection, evaluation and analysis of information, which includes economic, legal, social and political factors; prospects for growth and competition in existing and potential markets; financial prospects in the main sectors of the economy; weak and strengths organizations.

2. Formulation of the main goal of the organization and specific tasks that cover general areas of promotion in the market, corporate financial results, organization management methods.

3. Making a decision and formulating a program of action: setting specific quantitative indicators - income, expenses, structure of active operations, etc.; specification of ways to achieve them; list of necessary measures; making decisions regarding the acquisition and use of resources, expansion or changes in the organizational structure; staffing.

4. Documentation: writing plans in this order - strategy, tactical plan, budget, financial report.

5. Coordination and approval of plans: general review, negotiations, coordination of individual plans, approval of the plan.

6. Monitoring the implementation of plans: analysis of income, expenses, results and effectiveness of plans; verification of compliance with deadlines; in case of significant discrepancies - analysis of the causes and development of corrective measures; providing management with information on the progress of the plan.

Organizational planning is carried out at all levels of management: strategic (FTS of Russia); operational (regional customs administration); tactical (customs, customs posts).

The organization is understood as the main management function, through the implementation of which the conditions are created for the implementation of the plans developed in the planning process.

In the process of implementing this function, the subject of management creates the conditions necessary for the successful implementation of the decisions made, including the approved plans.

Thus, the purpose of planning is to seek to take into account in advance, if possible, all internal and external factors that provide favorable conditions for the normal functioning and development of the entire organization as a whole.

1.2 Types of planning and their characteristics

Planning can be classified in different ways:

By duration planning period plans are divided into long-term (from 5 years or more), medium-term (from 1 year to 5 years) and current (up to 1 year).

Variety current plans are target plans necessary for the conduct of a special operation or a specific event. Target plans are developed, if necessary, for the organization of special operations, a specific event or direction of operational and service activities for a period determined by the need to achieve the goal.

According to the scale and level (hierarchy) of management, plans are strategic (developed at the highest level), tactical (developed at the middle level), operational (developed at the lowest level).

The purpose of the development and implementation of strategic (long-term) plans is to determine the main directions of the organization's development. Further, more specific tactical (medium-term) and operational (annual, quarterly) plans are developed.

Strategic planning includes the development of: a) long-term comprehensive targeted programs that provide for solving problems in the field of the main functions of the organization, improving the functioning of the organization b) long-term plans for production and economic activities and plans for research and development work.

Operational planning includes the development of special plans for the organization's activities, as well as the preparation of plans for the individual work of the organization's employees.

By type of problem, there are three main types of plans:

1. Goal plans, which are a set of quality and quantitative characteristics the desired state of the control object and its individual elements. Within the framework of the plan, these characteristics are agreed upon and ranked in a certain way according to one criterion or another, but they are never associated either with specific ways to achieve the goal, or with the resources necessary for this. Goal plans are used where the uncertainty of the future is very high.

2. Plans for recurring actions (typical), defining the timing, as well as the order of their implementation in standard situations. They usually provide opportunities that provide maneuver in the event of a typical, standard situations.

3. Plans for non-repetitive actions, consisting of solving specific problems that arise in the process of development and functioning of the organization.

According to the direction and nature of the tasks to be solved, the plans are divided into long-term and working ones.

Long-term planning is the most complex type of planning, which requires scientific knowledge and extensive experience of managers. Long-term planning is associated with the development of plans, the validity of which exceeds the calendar year, i.e. includes long-term and medium-term planning. A distinctive feature of long-term planning is also the setting of complex and large goals and tasks in them, the solution of which requires not only considerable time, but also the attraction of large funds and forces. Measures of the long-term plan are, as a rule, large-scale, labor-intensive and long-term, and, accordingly, require the combined efforts of many bodies and departments for their implementation. Reasons for forward planning in the customs service:

* Requirements of regulatory acts of the Federal Customs Service of Russia;

ѕ The task of the long-term plans of the FCS of Russia to improve the customs business;

* Problems of a regional nature in the customs business.

Current and long-term plans. Planning should include current and future issues of the customs service. When developing current plans, the customs service should take into account future economic and social changes, since it is they that determine the occurrence of causes that have a positive or negative impact on the state of the customs business. Customs authorities should take into account in their plans the requirements of state long-term programs of social and economic development.

Work planning is carried out in the form of the development of calendar (monthly, quarterly, semi-annual, annual), as well as target and personal work plans. Work planning covers all levels of management and areas of work. With the help of work plans, the fulfillment of tasks is consistently and purposefully ensured, provided for by long-term plans.

An important element of the system of plans of the customs service is standard plans. The ability to develop standard (standard) solutions and their corresponding plans increases the reliability of the customs service system. Plans for the alignment of forces and means in various emergency situations, during the search for and detention of contraband, etc. provided by the current departmental regulations. The value of such special plans is due to the fact that they make it possible not only to work out in advance, in a calm atmosphere, the calculation and alignment of forces and means, but also to prepare personnel for the implementation of these plans through training sessions and drills. In addition, typical solutions require less time for their adoption and implementation, and the time for preparing a solution is spent in advance.

Comprehensive plans. The specifics of the customs service system requires a constant connection of sectoral and territorial tasks of the implementation of the customs business, which necessitates a comprehensive planning of this work within the region (oblast, city, district).

In the customs service, concepts are constantly being developed, but most of them remain projects, which does not correspond to the importance and significance of this type of development plans.

control planning far eastern customs

CHAPTER 2. FEATURES OF THE APPLICATION OF PLANNING IN THE CUSTOMS AUTHORITIES

2.1 Formation and implementation of planning functions

The formation and implementation of planning functions in the customs authorities is provided on the basis of the Order of the Federal Customs Service of Russia dated March 14, 2012 No. 476 “On approval of the regulation on the planning procedure, organization and logistics scheme for the customs authorities of the Russian Federation”. This document is the main one in the implementation of planning activities in the customs authorities.

Planning the activities of the customs authority includes:

ѕ assessment of the operational situation in the region of activity, its changes and dynamics;

* evaluation of the results of previously planned and implemented activities;

* determination of the main directions and tasks of the customs authority for the planned period;

* determination of the main organizational, operational and other measures necessary to solve the main tasks, rational distribution and use of available forces and means;

* determination of the forms of interaction between individual units in the implementation of planned activities;

* Establishment of specific deadlines for the implementation of measures and persons responsible for their implementation.

Based on the submitted document, when developing a plan, one of the main criteria that must be observed is, first of all, compliance with the target installation. One of the main goals that the Federal Customs Service of Russia sets for itself today is the replenishment of the revenue side. Currently, more than 50% of the country's budget is replenished by the customs authorities of the Russian Federation.

The plan should be real, evenly distributed over six months, quarters, provide for a reserve of time for solving unscheduled issues.

The plans of the customs authorities should cover all structural units and contain the following sections:

- organizational measures;

* measures to ensure effective customs control and execution of the revenue part of the Federal budget;

* law enforcement activities;

ѕ personnel work and social security;

* rear support.

The developed draft plan must meet the following basic requirements:

2. Continuity or continuity. The plan should be based on the results of the previous plan and other decisions made earlier.

3. Stability of the plan. The sustainability of the planned activities is achieved, first of all, by the correct definition of the tasks established by the Federal Customs Service of the Russian Federation, including the need to develop numerous plans and implement the already planned activities. Cancellation or postponement of a scheduled event is an exceptional measure. The plan can be adjusted only if there are serious changes in the situation in the region of activity or direct instructions from higher customs authorities.

Planning is the process of mutually linking the goals and objectives of customs activities with the available resources, ensuring the unity and coordination of actions of all its departments. Customs and customs posts plan their activities on a quarterly basis.

In general, the system of plans for the activities of the customs authorities of the Russian Federation is shown in Fig. one.

Rice. 1. The system of activity plans of the customs authorities of the Russian Federation

Drawing up an annual work plan for the Regional Customs Administration is also determined by the Order of the Federal Customs Service of Russia dated March 14, 2012 No. 476 “On approval of the regulation on the planning procedure, organization and logistics scheme for the customs authorities of the Russian Federation” .

The work of the Regional Customs Administration is built in accordance with the work plan for the calendar year.

The draft plan is developed on the basis of proposals received from customs and structural divisions of the administrative apparatus, taking into account the current situation in the foreign economic activity of the region, the results of analysis and forecasting of the work of the customs authorities of RTU, based on the developed methods.

Proposals of customs offices, departments of the administrative apparatus, agreed with the supervising deputy heads of department, are submitted to the Organizational and Inspection Service of the RTU by December 1 of the previous year for generalization, analysis and inclusion in the draft work plan of the RTU.

After written approval by the deputies of the head of the department, the draft plan, finalized taking into account the amendments and comments made, no later than December 20 of the previous year, is submitted for approval to the head of the department.

General control over the implementation of the work plan of the RTU is assigned to the Organizational and Inspection Service of the RTU, which informs the head of the department on the progress of the implementation of the points of the plan with the submission of their proposals based on the results of the work for the quarter, half a year and in general for the past year.

Changes to the annual plan are made following the results of the quarter by the heads of customs and heads of subdivisions of the administrative apparatus in the form of motivated written proposals, which are sent for consideration and evaluation in terms of expediency and validity to the Organizational and Inspection Service of the RTU. After studying the Organizational and Inspection Service sends materials for approval to the head of the RTU.

The formation of annual and quarterly plans for the activities of customs authorities is based on an indicative approach. Its essence is to establish a list of parameters that characterize the controlled process, to establish their planned values, the achievement of which is the goal of the activities of the customs authorities in the planned period and to establish measures to achieve the goal.

The basis of each of the plans for the work of the customs authorities is the planned values of the control indicators of the effectiveness of the activities of the relevant customs authority.

At present, the system of performance indicators for the activities of customs authorities has been introduced by the Order of the Federal Customs Service of Russia “On performance benchmarks for the activities of regional customs departments and customs offices directly subordinate to the Federal Customs Service of Russia” for the corresponding year.

The set of indicators introduced by this order should be classified according to the types of activities carried out by the customs authorities, highlighting the indicators:

- fiscal activity;

- law enforcement activities;

¾ activities to organize customs clearance and customs control.

The results of the activities of the customs authorities are characterized by a combination of these indicators. At the same time, the efficiency is determined by the degree of achievement of the planned values of these indicators and, therefore, to a large extent depends on the accuracy of establishing their planned values.

An accurate calculation of the effectiveness of the fiscal activities of the customs authorities is enough difficult task. This difficulty lies in the calculation and establishment of the volume of the planned value of customs payments, as evidenced by Table. one.

Table 1. Data on the formation of the revenue part of the federal budget by the Far Eastern Customs Administration as of 04/01/2015

		cumulative first year 2015
	import plan, million rubles	transferred during import, million rubles	plan for January-March, for imports, million rubles	transferred in January-March, when importing, mln.

Birobidzhanskaya
Blagoveshchenskaya
Vanino
Vladivostok
Kamchatka
Magadan
Nakhodkinskaya
Sakhalin
Ussuri
Khabarovsk
Khasanskaya

TOTAL for DVTU

Analyzing the data presented in Table 1, we can conclude that, in general, for DVTU, the plan for the formation of the revenue side of the budget has not been fulfilled, despite the fact that some customs located in the region of DVTU have overfulfilled their plan. Of these, the Magadan, Kamchatka and Vladivostok customs take the leading place.

2.2 Analysis and control of planning

Control over the implementation of planned indicators is primarily aimed at identifying deviations in qualitative and quantitative indicators. The purpose of control is to ensure the unconditional and timely implementation of the planned activities.

The heads of the region's customs offices through their deputies, and the heads of the structural subdivisions of the administrative apparatus personally organize the full, accurate and timely implementation of the plans. To do this, the relevant managers determine the performers, formulate tasks for them, set deadlines; hold operational meetings; create the necessary conditions for the performers and ensure control over the implementation of planned activities; determine the time and procedure for informing about the implementation of plans. These leaders must organize and personally exercise regular control over the implementation of plans.

Direct implementation of general control over the implementation of the activities of the annual work plan of the RTU and monthly plans for the main activities of the RTU, as well as the timely introduction of the necessary changes, properly executed, is carried out by the Organizational and Inspection Service.

Monitoring the implementation of plans will allow:

* Ensuring the implementation of the tasks and activities of the plan for all indicators by all departments of the customs authorities of the region;

- identification of unused reserves for improving the performance and organization of labor of the personnel of units;

* avoiding disproportions in the development of individual units, the alignment of forces and means;

* elimination of errors made in the implementation of the plan;

* improvement of planning and management activities.

The fulfillment of the plan is verified by studying the reporting materials, as well as by direct acquaintance with the work in the field. Verification of the implementation of the plan's activities should be carried out comprehensively, that is, for all sections of the plan. When conducting an audit, it is necessary to focus on the solution of the main tasks of the planning period, as well as the performance of the main functions assigned to it in accordance with its intended purpose. Another important area that needs to be paid attention to is the study, generalization and dissemination of best practices, achievements in the performance of customs authorities and departments, individual managers and employees.

An analysis of the implementation of the work plans of the RTU for the reporting period is sent to the Organizational and Inspection Service of the FCS of Russia to perform control functions, solve problematic issues that need to be addressed at the federal level, as well as to summarize and analyze the activities of the RTU.

Analysis and control of planning can be represented by the example of the Far Eastern Customs Administration.

FETU Order No. 140 dated March 25, 2013 defines structural subdivisions of the Administration and the Far East Department responsible for monitoring the implementation of performance benchmarks, summarizing the results, preparing performance reports and assessing the performance of performance benchmarks by the customs authorities of the region. The specified structural subdivisions monthly assess the current performance of the benchmarks of the efficiency of the customs authorities of the region and the Administration as a whole.

Generalized information on the current implementation of performance benchmarks is formed monthly by the organizational and inspection service and sent to the management of the Department, to the structural divisions of the FETU and to the customs authorities of the region to take the necessary set of measures aimed at fulfilling the established indicators.

In order to evaluate the results of work on the implementation of benchmark performance indicators, the distribution of funds allocated from the federal budget for material incentives and quarterly incentive payments to officials, the corresponding commission was formed at the DVTU (order of the DVTU dated April 24, 2013 No. benchmark indicators of the effectiveness of the activities of the customs authorities of the Far Eastern Customs Administration”).

Quarterly, at the meetings of the commission, the final assessments of the implementation of benchmarks for the effectiveness of the customs of the region are approved. Proposals on additional material incentives for individual customs offices of the region based on the results of work for the quarter are sent to the Federal Customs Service of Russia.

In the course of inspections of the customs authorities of the region, the commissions of the Department monitor the implementation of the CEA, including its organization and coordination at the customs level, the results of which are taken into account when assessing the effectiveness of management activities.

CHAPTER 3. PROBLEMS OF THE IMPLEMENTATION OF PLANNING FUNCTIONS IN CUSTOMS

The main problem in planning performance benchmarks for the customs authorities at the present time is to implement the principle of achievability. AT last years in a number periodicals works of practitioners of customs authorities are published that highlight the following problems in the field of organizational planning. This is due to the growth in the number and variety of factors affecting the accuracy of determining the performance indicators of the customs authorities, as well as their a priori uncertainty. Without taking into account these features of establishing planned values of control indicators of the effectiveness of the activities of customs authorities, the implementation of the principle of achievability is not possible.

Structural subdivisions, in accordance with their competencies, participate in the forecast of planned values of benchmark performance indicators for lower customs authorities. In turn, the lower customs authorities set forecast targets for subordinate customs authorities, based on the available technical means. In this regard, the accuracy of establishing the planned values of these indicators, as well as the quality of management of the activities of customs authorities, is reduced.

Thus, today, there are no unified methods for forecasting the planned values of control indicators for the structural divisions of the customs authorities, and there is also no set of software tools necessary to more accurately establish their planned values.

In the interest of planning benchmarks for the performance of specific systems, it is necessary to take into account their specifics. The lack of consideration of the specifics of specific organizational systems does not allow obtaining sufficiently adequate planned values of control indicators. This fully applies to the planning of the activities of customs authorities. However, without this effective management activities of the customs authorities is not possible.

Thus, there is a contradiction between the required and achieved levels of development necessary to establish the planned values of control indicators of the effectiveness of the activities of the customs authorities of the Russian Federation.

Conclusion

Management in the customs authorities in modern conditions requires high competence and professionalism of all specialists, and above all employees of the management apparatus, from whom high qualifications are required management personnel, the ability of each head of the customs authority to approach the issue of planning with all responsibility, the ability to direct subordinates to the strict implementation of the tasks set in the plans.

The results of the activities of the customs authorities are characterized by a set of indicators reflecting their fiscal and law enforcement activities, as well as the organization of customs clearance and customs control. Currently, this set is presented in the form of benchmarks for the effectiveness of the customs authorities. At the same time, the efficiency is determined by the degree of achievement of the planned values of these indicators and, therefore, to a large extent depends on the accuracy of establishing their planned values.

The quality of planning determines the degree of effectiveness of their activities. In turn, the degree of efficiency of the activities of the customs authorities is determined by the achievement of the established planned values of the control indicators of the effectiveness of the activities of the customs authorities. At the same time, if the planned values of the control indicators are overestimated, then they are not achievable and the assessment of the effectiveness of the customs authorities is not objective. If they are underestimated, then the efficiency of the customs authorities also decreases.

Planning in modern conditions is complicated by the uncertainty of the external environment, therefore, the implementation of the main functions of the customs authorities depends on the correct and competent approach to the organization, development and implementation of plans.

Correct decisions make it possible to improve the planning system, identify and eliminate existing shortcomings in planning work, lead to unity and uniformity of this or that element of the management process, increase the role and responsibility of managers, especially the first, for the quality and implementation of plans.

A positive result will be achieved provided that the leaders responsible for planning will be able to take a comprehensive approach to solving this problem, including putting the developed recommendations into practice. This will also be facilitated by effective control over this type of management activity by higher authorities.

List of sources used

1. Order of FETU No. 210 dated April 24, 2013 “On the commission for evaluating the results of fulfilling the benchmarks for the performance of the customs authorities of the Far Eastern Customs Administration”.

2. Order of the Federal Customs Service of March 14, 2012 No. 476 “On approval of the regulation on the procedure for planning, organizing and logistical support of the customs authorities of the Russian Federation”.

3. Reports of the activities of DVTU [Electronic resource]. Access mode: http://dvtu.customs.ru

4. Problems of planning and management / ed. A.S Novoselov. - Novosibirsk: Publishing House of the Siberian Branch of the Russian Academy of Sciences, 2012 - 392s.

5. Demchenko A.A. Organizational planning in the customs authorities of the Russian Federation: teaching aid / A.A. Demchenko. - M: RIO RTA, 2010. - 60s.

6. Lemesheva Zh.S. Improvement of the scientific and methodological apparatus
planning benchmarks for the effectiveness of the activities of the customs authorities of the Russian Federation // initiatives of the 21st century No. 1. - 2014. - p.13-15.

7. Makrusev V. V. Customs management: textbook / V. V. Makrusev, V. Yu. Dianova. - M.: Publishing House of the Russian Customs Academy, 20012. - 278 p.

8. Meskon, M. Fundamentals of management: per. from English / M. Meskon, M Albert, F Hedouri. - 3rd ed. - M: Williams, 2013.- 672s.

9. Korotkov E.M. Management: a textbook for bachelors. - 2nd ed. Correct. And extra. - M: Yurayt, 2013. - 640s.

10. Bondareva A.N. General and customs management: textbook. allowance / A.N. Bondareva, I.N. Zubchenko. - St. Petersburg: Trinity Bridge, 2013. - 416 p.

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State educational institution

higher professional education

"RUSSIAN CUSTOMS ACADEMY"

Department of Management

COURSE WORK

in the discipline "Customs management"

on the topic "Planning in the customs authorities"

Introduction

Chapter 1. The planning process in customs authorities

1.3 Strategy of the Federal Customs Service

Chapter 2. The concept of strategic operational planning in the organization

Chapter 3. Control in the management of customs activities

Conclusion

List of sources used

INTRODUCTION

“Wisdom is the ability to foresee the consequences of actions taken, the willingness to sacrifice momentary gain for greater benefits in the future.

Planning is the weapon of the wise, but planning is one of the most difficult types of work available to a person ”(R. Arkoff)

An analysis of the experience of economic reforms showed that the efficiency of an enterprise largely depends on the state of intra-company planning. The methodology and methodology of planning that has developed at enterprises is based on the concept of centralized national economic planning, created in relation to the conditions of the former economic complex of the Soviet Union, and does not fully correspond to the economic market mechanism. The main shortcomings of the current planning system are as follows. Enterprises unreasonably abandoned long-term planning, citing the uncertainty of business conditions and the dynamism of the external environment. Although experience shows that organizations that plan their activities operate more successfully than organizations that do not plan their activities. In an organization using planning, there is an increase in the ratio of profit to the volume of sales, an expansion of the scope of activities, an increase in the degree of satisfaction with the work of specialists and workers. But at the moment, in operating organizations, the planned decisions taken cover a period of no more than a year. Basically, plans are developed for the quarter with a breakdown of tasks by months. The plans drawn up are fragmented, do not contain the necessary sections and indicators, which does not contribute to the integrity and complexity of planning and reduces the effect of its use in production and economic activities. Various sections of the current plans are developed on a different initial information base, which leads to a mismatch of planned targets for various areas of production and economic activity and structural divisions of the enterprise. The plans drawn up, being directive in their form, do not contain a mechanism for adjusting in the process of their implementation, are not implemented, which introduces a certain disorganization into the work of the structural divisions of the enterprise and undermines the trust of performers in the capabilities of planning tools and methods, reduces the performance and financial discipline and responsibility for the final results of the enterprise.

It is impossible to create an organizational and economic mechanism for managing an enterprise in a market economy without developing a clear system of intra-company planning that eliminates these shortcomings. However, the construction of such a system is a rather complicated process that requires resources, appropriate skills and abilities from the employees of the enterprise, primarily managers, who have to solve a number of complex methodological, organizational and technical problems associated with a radical restructuring of all elements of intra-company planning.

I would also like to note that intra-company planning is always guided by the data of the past, but seeks to determine and control the development of the enterprise in the future. Therefore, the reliability of planning still depends on the accuracy of the actual indicators of the past.

Target term paper consists in the study of planning in the customs authorities.

In accordance with the goal, the objectives of the course work are:

Describe the planning process in the customs authorities, the main tasks and functions;

Conduct an analysis of the concept of operational strategic planning in the organization.

The object of study of the course work are the customs authorities.

Subject of study - modern tendencies development of legislation on customs authorities.

CHAPTER 1. PLANNING PROCESS IN CUSTOMS AUTHORITIES

1.1 Concepts of planning, planning in the management of customs activities

Forecasting takes a leading place among management functions. Planning is a task in terms of showing what needs to be achieved, with what levers, in accordance with time and space.

Planning determines the development perspective and the future state of the system, both the object and the subject of management, taken together. Being an active managerial process of influencing the system, they increase the pace of its development of production, contribute to the discovery of additional reserves, material sources, require the use of advanced methods and forms of influence on its entire organism. In order to reduce the risk of taking wrong decision due to erroneous or unreliable information, management makes reasonable and systematized forward-looking planning decisions. Planning for the short term helps create a unity of common purpose within the organization.

In the broad sense of the word, planning is the activity of developing and making a managerial decision. The plan as a system of interrelated decisions aimed at achieving the desired result provides for the following:

Targets and goals

· Ways and means. Achieving the set goals, which consist in choosing methods for a set of interrelated actions.

· Resources needed to complete the assigned tasks. The goals and objectives set in the plan should be linked to material, financial and labor resources.

Proportions. Maintaining proportionality between the individual elements of the customs system is the most important condition for its effectiveness.

· Organization of the implementation of the plan and control.

There are three planning methods: from the achieved level, optimal and adaptive.

The simplest - from the achieved level. He does not direct the team to find reserves for increasing the efficiency of production. Conservatism is manifested in the fact that it does not require special efforts and knowledge to implement the decisions made. With this method of planning, due attention is not paid to scientific and technological progress.

A more progressive way is optimal planning. It is based on a system of scientifically based standards, economic and mathematical methods, joint consideration of plans for interconnected objects. Its goal is to achieve the highest final results. Such planning is often associated with fundamental qualitative changes in the system, the concentration of resources, forces and means. Its disadvantage is that it does not always take into account the possibilities for adjusting tasks that arise in the course of local production.

Adaptive planning is being widely introduced - this is planning that allows you to flexibly respond to changes in the external environment, that is, take them into account in the plan and effectively adapt to them. The center of gravity here is transferred to the factors and incentives that ensure the implementation of the decisions made. At the same time, local initiative and reserves are used, and ways are being sought to further improve the efficiency of activities. Much attention is paid to the very process of drawing up the plan, its linkage with subcontractors.

The customs system of the Russian Federation uses adaptive planning for the management of customs processes, aimed at transferring customs procedures to a new qualitative level that meets modern conditions economic growth. At the end of last year, the government of the Russian Federation approved the Concept for the development of the customs service for the period up to 2010 and subsequent years. This event was a turning point in the life of the Russian customs authorities.

The main goal of the Concept is the creation in Russia of a competitive customs service, effective for the state and "transparent" for participants in foreign economic activity.

The result of the implementation of the measures envisaged by the Concept should be customs administration, which implies its high efficiency with external simplicity and speed of clearance of goods, in other words, “control in the form of a service”.

At the present stage of economic development, planning must be comprehensive. First, an analysis is given of the state of the economy, various aspects of its activity, and then such factors as social needs, available labor, material and financial resources. It is also taken into account normative base, balance of plans based on natural and cost balances, balances production capacity and labor.

Types of planning depend on the direction and nature of the organization: strategic or prospective; medium-term tactical or current. The above Concept refers to the strategic planning of customs activities. The purpose of strategic planning is a set of problems that an organization may face in the future.

Medium-term plans usually cover a five-year period. They reflect quantitative indicators, including in relation to the distribution of resources, information on sources of funding. Current planning covers detailed developments (usually for one year) of operational plans for the customs organization as a whole and its individual divisions.

The planning methodology is based on the wide use of the program-target approach. It requires precise formulation of the organization's goals and their linkage with resources. Goals are set for the long term and reflect the main directions of the organization's development program, in accordance with which specific tasks are formulated for each unit.

Thanks to strategic and current planning, the tasks of financial and economic activity for a certain period and specific methods of their activity are formed. The plans provide for the material and financial resources necessary for the implementation of tasks and methods for their effective use. The planning methodology provides for linking goals with resources, determining the sequence, means and methods for achieving goals.

In the customs authorities, planning is done from the top down. Planning is carried out at the highest level of management and is in the nature of a directive for the lower levels of management. The highest level of management determines the goals, main directions and main economic tasks of the organization's development. At each lower level of management, they are specified taking into account the capabilities of each unit.

1.2 Strategy - concepts and definitions. Classification of strategies

Strategy - an integrated model of actions designed to achieve the goals of the enterprise. The content of the strategy is a set of decision rules used to determine the main directions of activity.

There are two opposing views on the understanding of strategy in the literature. In the first case, a strategy is a specific long-term plan to achieve some goal, and strategy development is the process of finding some goal and drawing up a long-term plan. This approach is based on the fact that all emerging changes are predictable, the processes occurring in the environment are deterministic and can be fully controlled and managed.

In the second case, the strategy is understood as a long-term qualitatively defined direction of the development of the enterprise, relating to the scope, means and form of its activities, the system of intra-production relations, as well as the position of the enterprise in the environment. With this understanding, the strategy can be characterized as a chosen direction of activity, the functioning and within which should lead the organization to achieve its goals.

In business life, strategy refers to the overall concept of how an organization achieves its goals, solves its problems, and allocates the limited resources needed to do so. Such a concept (corresponding to the strategy of the second type) includes several elements. First of all, they include a system of goals, including the mission, corporate and specific goals. Another element of the strategy is a policy, or a set of specific rules for organizational actions aimed at achieving the set goals.

Usually, a strategy is developed for several years ahead, specified in various projects, programs, practical actions, and implemented in the process of their implementation. Significant expenditure of labor and time of many people required to create an enterprise strategy does not allow it to be changed often or seriously adjusted. Therefore, it is formulated in rather general terms. This is the intended strategy.

At the same time, both inside and outside the organization, new unforeseen circumstances appear that do not fit into the original concept of the strategy. They can, for example, open up new development prospects and opportunities for improving the existing state of affairs, or, conversely, force the abandonment of a proposed policy and plan of action. In the latter case, the original strategy becomes unrealizable and the enterprise proceeds to the consideration and formulation of urgent strategic tasks.

In general, an enterprise can develop and implement four main types of strategies:

Concentrated growth strategies - a strategy for strengthening market positions, a market development strategy, a product development strategy.

Integrated growth strategies - reverse vertical integration strategy, forward vertical integration strategy.

Diversification growth strategies - centered diversification strategy, horizontal diversification strategy.

Reduction strategies - elimination strategy, harvest strategy, reduction strategy, cost reduction strategy.

Any strategy includes general principles, on the basis of which the managers of a given organization can make interconnected decisions designed to ensure a coordinated and orderly achievement of goals in long term. There are four different groups of such principles (rules):

The rules used in evaluating the performance of a firm now and in the future. The qualitative side of the evaluation criteria is usually called a benchmark, and the quantitative content is a task.

The rules governing a firm's relationship with its external environment that determine what types of products and technologies it will develop, where and to whom it will sell its products, how to achieve superiority over competitors. This set of rules is called product-market strategy or business strategy.

The rules by which relationships and procedures are established within an organization. They are often referred to as the organizational concept.

The rules by which a firm conducts its day-to-day activities, called basic operating procedures.

The main distinguishing features of the strategy were identified by I. Ansoff in his book " Strategic management", 1989:

The strategizing process does not end with any immediate action. It usually ends with the establishment of general directions, the promotion of which will ensure the growth and strengthening of the company's position.

The formulated strategy should be used to develop strategic projects using the search method. The role of strategy in search is, first, to help focus attention on certain areas and opportunities; second, to discard all other possibilities as incompatible with the strategy.

The need for a strategy disappears as soon as the real course of development will lead the organization to the desired events.

While formulating a strategy, it is not possible to foresee all the possibilities that will open up when drafting specific activities. Therefore, one has to use highly generalized, incomplete and inaccurate information about various alternatives.

As the search process uncovers specific alternatives, more accurate information emerges. However, it may call into question the validity of the original strategic choice. Therefore, the successful use of the strategy is impossible without feedback.

Since both strategies and benchmarks are used to select projects, it might seem that they are one and the same. But these are different things. The benchmark is the goal that the company is trying to achieve, and the strategy is the means to achieve the goal. Landmarks are a higher level of decision making. A strategy that is justified under one set of benchmarks will not be justified if the organization's benchmarks change.

Finally, strategy and guidelines are interchangeable both at individual moments and at different levels of the organization. Some performance parameters (for example, market share) may serve as benchmarks for the firm at one moment, and become its strategy at another. Further, since guidelines and strategies are developed within the organization, a typical hierarchy arises: what is at the top levels of management are elements of the strategy, at the lower turns into guidelines.

The choice of strategy involves the study of alternative directions for the development of the organization, their evaluation and selection of the best strategic alternative for implementation. In this case, special tools are used, including quantitative forecasting methods, development of scenarios for future development, and portfolio analysis. Factors influencing the choice of strategy are shown in the figure.

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The implementation of the strategy is carried out through the development of programs, budgets and procedures that can be considered as medium-term and short term plans implementation of the strategy. In the process of implementing the strategy, each level of management solves its specific tasks and performs the functions assigned to it. The decisive role belongs to the top management. Its activities at the stage of implementing the strategy can be represented in the form of five successive stages.

The first stage: an in-depth study of the state of the environment, goals and developed strategies. At this stage, the following main tasks are solved:

clarification of the essence of the goals put forward, developed by the strategy, their correctness and correspondence to each other, as well as the state of the environment;

bringing the ideas of the strategic plan and the meaning of the goals to the employees of the enterprise in order to prepare the conditions for their involvement in the process of implementing the strategies.

The second stage: development of a set of solutions for the efficient use of the resources available to the enterprise. At this stage, resources are assessed, allocated and aligned with the strategies being implemented. For this, special programs are being drawn up, the implementation of which should contribute to the development of resources. For example, it can be employee development programs.

In the third stage, top management decides to make changes to the current organizational structure.

The fourth stage consists in carrying out those necessary changes in the enterprise, without which it is impossible to start implementing the strategy. To do this, a scenario of possible resistance to change is drawn up, measures are developed to eliminate or reduce real resistance to a minimum and consolidate the changes made.

Fifth stage: adjustment of the strategic plan in the event that it is urgently required by newly emerging circumstances.

The results of the implementation of the strategy are evaluated, and with the help of the feedback system, the organization's activities are monitored, during which the previous stages can be adjusted.

1.3 Strategic Federal Customs Service

The strategy of the Federal Customs Service until 2020 is an officially recognized system of long-term goals and priorities that determine the sustainable gradual development of the customs authorities of the Russian Federation.

As Andrey Belyaninov, Head of the Federal Customs Service of Russia, emphasized, "The strategy of the Federal Customs Service until 2020 is an organic element in the system of strategic planning documents, closely related to the task of creating the Customs Union." The provisions of the Strategy are fully consistent with the National Security Strategy of the Russian Federation until 2020, the Concept for the Long-Term Socio-Economic Development of the Russian Federation and the Main Directions of the Foreign Economic Policy of the Russian Federation until 2020. The strategy was developed in accordance with the decision of the Board of the Federal Customs Service of Russia dated August 29, 2008.

The Board noted that the Concept for the Development of the Customs Authorities of the Russian Federation formed the basis for ensuring the interests of the state in the customs sphere, counteracting threats to economic security and creating favorable conditions for foreign trade in the long term. The actual completion by the beginning of next year of the main activities envisaged by it creates an objective basis for further long-term and systematic development of the customs service.

The strategic goal is to develop the Federal Customs Service to a level sufficient to reliably ensure the economic development of the Russian Federation in the customs area, high-quality customs regulation in the interests of creating favorable conditions for attracting investment in Russian economy, full receipt of revenues to the federal budget, the necessary protection of domestic producers, facilities intellectual property, maximize the promotion of foreign trade, effectively combat administrative offenses and crimes.

In the field of customs regulation, it is planned to consistently implement a set of measures aimed at improving the procedure and rules, subject to which legal entities and individuals will exercise the right to move goods and vehicles across the border of the Russian Federation in conditions that meet modern realities. The development of infrastructure is directly related to the implementation of the Concept of customs clearance and customs control of goods in places close to the state border of the Russian Federation.

The first stage (2010-2012) is aimed at creating the institutional framework and technological conditions for the systematic transfer of the Federal Customs Service to a qualitatively new level development. It provides for the creation of a customs and logistics infrastructure, optimization of the functions of customs authorities, measures to increase the transit potential of Russia, including through the simplification of customs procedures for processing transit goods. The formation and subsequent development of the customs union in the EurAsEC space is taken into account. The emphasis is on the training and retraining of personnel, the development of the social sphere, taking into account the transfer of customs clearance to the border regions of the Russian Federation. Special attention will be given to the development of a network of transport and logistics terminals in border regions.

The second stage (2013-2020) involves further improvement of the efficiency of the customs service in all areas. The development of the institutional structure and customs and logistics infrastructure will continue.

The strategy involves close cooperation with federal executive authorities and organizations, including such as the Ministry of Transport of Russia, the Ministry of Economic Development of Russia, the Ministry of Finance of Russia, the Ministry of Regional Development of Russia, the Ministry of Agriculture of Russia, the Ministry of Health and Social Development of Russia, the Ministry of Communications of Russia, the Ministry of Industry and Trade of Russia. Ministry of Foreign Affairs of Russia, Ministry of Education and Science of Russia, Federal Security Service of Russia, Ministry of Internal Affairs of Russia, Rosgranitsa, FSSP of Russia, Rospatent, Federal Property Management Agency, Rosfinmonitoring, Russian Railways, etc.

The approved draft Strategy will be submitted for approval by the Government of the Russian Federation.

CHAPTER 2. THE CONCEPT OF STRATEGIC OPERATIONAL PLANNING IN ORGANIZATION

2.1 The essence of planning in an organization

Planning is one of the most important processes on which the efficiency of a company depends.

Planning is a management function. The essence of this process lies in the logical definition of the development of the enterprise, setting goals for any sector of activity and the work of each structural unit, which is necessary in modern conditions. When planning, tasks are set, material, labor and financial resources to achieve them and deadlines, as well as the sequence of their implementation.

In addition, factors that have an impact on the development of the enterprise's activities are analyzed and identified in order to prevent them in a timely manner at the stage of occurrence in case of their negative impact.

Thus, we can say that planning as a management function means the desire to take into account in advance all external and internal factors that provide suitable conditions for the normal functioning and development of the enterprise. It also determines the development of a set of measures that establish the sequence of achieving specific goals, taking into account the possibilities for the most efficient use of resources by each production unit and all enterprises. Therefore, planning is designed to ensure the relationship between the individual structural divisions of the enterprise, which contain the entire technological chain. Such activities are based on the discovery and forecasting of consumer demand, analysis and assessment of available resources and prospects for the development of the market. This implies the necessary linkage of planning with marketing and control in order to constantly adjust production and sales figures in connection with changes in market demand. Planning covers both the current and prospective time period and is carried out in the form of forecasting and programming.

The planning process involves the setting of certain goals, the development of measures to achieve these goals, as well as the company's policy for the long term.

For management, planning is a stage on which development largely depends.

The literacy of the management, the qualifications of the specialists involved in this process, the adequacy of the resources necessary for the implementation of the process (computer equipment, etc.), and the informative base have a great influence on planning.

Of course, sometimes the factors influencing the planning process at an enterprise depend on the specifics of the activity, on regional affiliation, but with qualified personnel and competent management, all shortcomings can be eliminated in a short time.

2.2 Principles and essence of strategic planning

The modern market planning mechanism is based on the principles of democratization, self-planning and forms of ownership.

The principle of democratization of planning lies in the fact that planning and management decisions are formed mainly from below, on a free basis, with the minimum necessary level of centralization.

The principle of self-planning lies in the fact that each business entity independently develops its own plan, which does not need to be approved by higher authorities.

The principle of the primacy of forms of ownership provides that the right to plan property objects belongs to the owner, who himself decides whether or not to delegate this function to the administrative bodies planning on his behalf.

Planning should be based on the application of scientific forecasts, target programs, balance calculations and methods for optimizing planning decisions to determine and select strategic goals and tactical tasks in the field of economics and social development. Such planning presupposes the conscious use of the objective laws of the development of production relations in determining structural and qualitative shifts in the economy.

CHAPTER 3. MANAGEMENT CONTROL IN CUSTOMS ACTIVITIES

Management should be considered as a continuous process of purposeful actions, because the goals are not always achieved in the intended form, people do not always or not follow orders, change environment leads to a change in internal variables.

Determination of the degree of achievement of the goal is carried out with the help of control, which is the process of establishing deviations from the envisaged values and actions of people in the activities of the customs organization. Thanks to control, the organization has the ability to eliminate obstacles to the implementation of planned targets. Therefore, control can be defined as the process by which an organization achieves its goals.

Control is one of the functions of management. As a function, control is twofold. On the one hand, it is an element of each general management function (organization, regulation, coordination, planning, accounting, analysis), and on the other hand, it is an independent management function, since control activities are its independent form.

Through the control function, problems are identified, which allows you to adjust the organization's activities to prevent a crisis situation. Control allows you to fix your mistakes and conscious and unconscious violations and correct them before they get in the way of achieving the goal. At the same time, control makes it possible to determine which activities on the way to achieving the goal were most effective.

Having a wide range of impact on the organization, control should not be limited only to the scope of activities of customs control authorities. He is a leader of any rank.

In a closed cycle of management activities, control interacts with other functions.

The object of control are various customs organizations. Within the organization, the processes occurring in them or individual elements of the system are subject to control.

The subject of control is the controlling link. Control of customs activities is carried out by state bodies.

The control carried out before the actual start of work is called preliminary. It provides for the prevention of violations of the established rules for conducting work. In addition, preliminary control is aimed at preventing violations of the law, inappropriate, inefficient use of economic funds and the adoption of unreasonable decisions.

The control carried out at the stage of the economic process is called current control. Its object is subordinate employees, and it is carried out by superiors. The task of current control is the prompt detection and timely suppression of violations and deviations that arise in the process of performing official tasks.

For subordinates, current control is carried out on the basis of feedback. The leader acts as a regulator of the system, exercising control over the specified parameters. Control also makes it possible to respond in a timely manner to changing internal and external factors. strategy planning customs

The final, or follow-up, control is carried out after the work is done. The actual results obtained are compared with those envisaged. The purpose of this type of control is to establish the correctness, legality and economic feasibility of the work performed, to reveal shortcomings and omissions in the work.

The final control provides information for accounting if similar work is repeated in the future. The same information is used to motivate work.

In practice, different types of control are used simultaneously and their correct combination is very important. In order for the results of the control to be evaluated most effectively, the final goals, key results must be well defined. Control should be aimed at the results of both the main and auxiliary activities.

The leader at the control stage must also analyze managerial behavior. The best combination is assertiveness and flexibility. The worst option is aggressiveness and lethargy.

CONCLUSION

The organization of customs administration is built on the basis of six well-known principles: specialization, proportionality, parallelism, accuracy, continuity and rhythm. Activities of leaders - a process of continuous execution managerial functions. Management functions are divided into basic and specific.

Of fundamental importance is the classification of the main functions, reflecting the content of the management process, its stages: planning (perspective, current, operational), organization, regulation (coordination, management), control, accounting and analysis. The management process begins with setting goals (planning) and ends with the accounting and analysis of their implementation. Only the totality of these functions realizes the goal, for the achievement of which the control system is created.

The function of planning is to determine the goals of the organization and develop measures to achieve them. These are actions by which management gives a unified direction to the efforts of all members of the organization.

The function of organizing activities is to create a general management structure, determine tasks for departments, establish the order of their interaction, select people for specific work, empower them with authority and responsibility. This is the only function that interconnects and enhances the effectiveness of all other management functions.

The coordination function is aimed at achieving consistency and harmony in the joint activities of all elements (lines of activity, divisions, services, departments, subsystems) of the customs organization. The function of coordinating joint activities can be called "setting the system."

The control function ensures the implementation of current measures related to the elimination of deviations from the specified operating mode organizational system. Applies given function in the process of operational management joint activities people by scheduling based on the control and analysis of this activity.

The function of motivation is to motivate personnel to effective conscientious activity in order to achieve the goals of the customs organization. It is aimed at determining the needs of staff, developing systems of remuneration for the work performed, using various systems wages.

The control function consists in monitoring the ongoing processes in the managed object, comparing the actual results achieved with the planned ones, and identifying deviations. It is most closely related to the planning function, since it controls the movement of the customs organization towards its goals.

Specific management functions will clearly define what, to whom and when to do. The performance of specific functions in the complex constitutes the process of managing a customs organization.

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