The structure of Rostelecom on the example of one of the branches. Brief description of the enterprise OJSC Rostelecom. Structural changes in MF SSC

05.04.2020

REPORT

on the course "Modeling in business systems"

OGU 38.04.01.6017.099 OO

Work manager

Kripak E.M.

Executor

student gr. 15Eq(m)MIMA

Negorozhina T.P.

"_____" _________________ 2017

Orenburg 2017

About company

PJSC Rostelecom is one of the largest national-scale telecommunications companies in Russia and Europe, present in all segments of the communication services market and covering more than 34 million households in Russia.

Rostelecom is recognized as a technological leader in innovative solutions in the field of e-government, cloud computing, healthcare, education, security, housing and communal services.

General information

Rostelecom occupies a leading position in the Russian market of broadband access services and digital television: the number of subscribers of broadband access services exceeds 10.9 million, and the number of pay TV of Rostelecom - more than 7.7 million users, of which over 2.4 million watch the unique federal product Interactive TV. The company also provides local and long distance services. telephone communication, cellular communication and etc.

Full range of services:

Services for all client segments - B2B, B2C, B2G and B2O

Traditional: local and long-distance telephony

High tech:

Broadband services, including BSPD, and data transmission

Interactive TV

Networking VPN

cloud services

Video conferencing services

Intelligent communication services

Company's mission

The company's mission is to contribute to the development of a society in which telecommunications unite people, enabling the realization of the potential of Russia and states that are of priority importance for Russia, and providing the most modern and high-quality communication services anywhere, anytime and on any territory. .Rostelecom creates more opportunities for people, both through its services and through the implementation of projects and initiatives that affect issues important to society.

Company goals

1. Creation of innovative solutions in the field of e-government, cloud computing, healthcare, education, security, housing and communal services.

2. Security Russian authorities state power and corporate users at all levels of telecommunications services.

3. Implementation of a single social role for all regions, allowing the implementation of projects on a large scale and with maximum effect.

4. To provide the most effective assistance to society and promote information transparency through its developments and innovations.

5. Solving social or environmental problems through the development and implementation of each project in the field of sustainable development at a high professional level.

Identification of key factors

PJSC Rostelecom is one of the leading companies in the Russian telecommunications market. In 2008, the Company successfully maintained its leadership in the traditional segment of long-distance and international communication services and continued its steady growth in high-tech segments

The following key factors contributed to the success of the company:

1. Promotion of services through the use modern technologies. The resources of the telecommunications network and the use of only modern technologies allow the company to continue the active promotion of modern communication services and expansion into new markets.

2. . High operational and technical maintenance of communication facilities and equipment of terminal stations, intermediate amplification and other equipment; routine and scheduled preventive maintenance.

3. Innovative activity. Innovative activity is a priority area for the development of PJSC Rostelecom. The company has developed an Innovative Development Program, according to which the company is now transforming from a traditional telecom operator into a world-class global service provider.

4. High reliability and efficiency. High reliability and availability of services, high level of security information resources located in the data center, efficiency and cost-effectiveness are one of the main key success factors for the company's activities.

5. High level of qualification of PJSC Rostelecom employees. The company's most important competitive advantage in modern society is a high level of staff qualifications. Offering quality and comprehensive service contributes to attracting new customers in all segments of the communications industry.

6. "Universal Operator". In 2008, the Company focused on offering a range of various telecommunications and infocommunication services to the population, corporate clients and telecom operators, both in Russia and abroad, positioning itself on the market as a universal operator.

7. Mutually beneficial cooperation. Rostelecom maintains mutually beneficial cooperation with 600 national and international operators.

8. Wide geography. PJSC Rostelecom's long-term leadership is ensured by a high-speed backbone communication network that allows the provision of communication services to users on a national scale, as well as having access to the networks of major international operators.

9. Warranty and security. The equipment is protected from unauthorized access, round-the-clock access for representatives of the Data Center for carrying out independent technical support and administration. Availability of a network certificate to the information security requirements of FSTEC.

10. Social responsibility . Rostelecom works for society, so the contribution to the well-being of society is not limited to the economic component. Every year, the company implements socially significant programs and projects based on public interests to achieve even better results in the work for the benefit of the company and every citizen of the country.

11. Rostelecom has direct international connections. In the era of globalization and informatization, the Company's international relations are of particular importance, allowing to reach a qualitatively new level development. PJSC Rostelecom has direct international access to the networks of more than 150 telecom operators in 68 countries, participates in 25 international cable systems and interacts with 600 international operators and companies. The company provides traffic transit services to foreign operators, leases international digital channels of almost any capacity.

12. Improvement of the backbone communication network. Improving our own backbone communication network creates the basis for meeting the growing demand for modern and high-quality telecommunications products and provides users with the opportunity to access the services of PJSC Rostelecom in all regions of the country.

Organizational structure of PJSC Rostelecom

Figure 1 - Organizational structure of PJSC Rostelecom

Advantages

1. The uniqueness of the impact of the subject on the control object.

2. The absence of intermediate links between the leader and the subordinate.

3. The possibility of obtaining consistent, interrelated tasks.

4. High responsibility of the leader for the result of the work of the team.

5. Ensuring unity of leadership from top to bottom.

Flaws organizational structure of PJSC Rostelecom:

1. High requirements to the competence of the leader.

2. Overload of senior managers.

3. Lack of horizontal connections between subordinates. Lack of links for planning and preparation of decisions.

4. Complex coordination of the activities of individual performers.

Key business processes of PJSC Rostelecom

Rostelecom is one of the largest Russian telecommunications companies, in the course of which various business processes are carried out. Consider the main business processes:

3. Provision of digital television services

4. Organization of VPN networks

Business processes

Key Success Factors

Use of modern technologies

High maintenance

Innovation activity

High reliability

Constant influx of qualified personnel

"Universal Operator"

Mutually beneficial cooperation

Wide geography

Warranty and security

Social responsibility

International relations

Provision of local and long-distance telephone communication

Provision of broadband access (DShPD) and data transmission

Provision of digital television services

Networking VPN

Provision of intelligent communication network

Carrying out projects and actions in various spheres of society

Providing cloud products

Provision of selector and telegraph communications

Provision of video conferencing

Thus, it should be noted that the business processes “Provision of local and long-distance telephone communications”, “Provision of broadband access (DSBA) and data transfer” and “Organization of VPN networks” are most affected by key success factors.

Classification of business processes of Rostelecom

Rostelecom's business processes will be divided into core business processes, innovation development business processes, and management business processes. Let's take a closer look at this classification.

Main business processes:

1. Provision of local and long-distance telephone communication

2. Provision of broadband access (DShPD) and data transmission

3. Provision of interactive and digital television services

4. Organization of VPN networks

5. Providing intelligent communication network

6. Carrying out projects and actions in various spheres of society

7. Providing cloud products

8. Provision of selector and telegraph communications

9. Provision basic services

Auxiliary business processes:

1. personnel training;

2. service maintenance of equipment;

3. provision of communication, IT - provision;

4. administrative - economic support;

5. financial and accounting support for the activities of the organization;

6. security, etc.

Business processes of innovative development:

Implementation of a comprehensive efficiency improvement programs of the combined company, including: optimization of commercial and administrative functions, payment acceptance channels, networks of points of sale and service, implementation of a single intelligent network operation model

Creation Corporate University for the organization of training, retraining, advanced training of personnel on the basis of a single knowledge base and a system of information and communication technologies for the implementation of various forms of training - full-time, distance and mixed

Implementation and improvement quality management systems certified in accordance with ISO 9001-2000 and includes: product quality factor monitoring, communication services certification, risk management, user satisfaction assessment and comprehensive business process control

Management business processes:

Personnel Management

Inventory Management

Strategic management

Financial management

Marketing Management

Create a context diagram: A-0 Activity advertising company. Using the Text block button, we will enter the text in the diagram field - the point of view and the goal.

Let's create arrows on the context diagram using the One-way connection block.

Table 1 - Context Diagram Arrows

The result of the previous points is shown in Figure 2.

Figure 2 - Context diagram

Let's create decomposition diagrams. Let's distribute the work of the decomposition diagram in the header block area in accordance with Table 2.

Table 2 - Works of the decomposition diagram A0

As a result, we get:

Figure 3 - Decomposition diagram

The node tree is a diagram that displays the hierarchy of work in a process.

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Introduction

1. General characteristics of OJSC Rostelecom

1.1 Missions, goals, objectives, main activities

1.2 The history of the formation of OJSC Rostelecom

1.3 Range of services and competitiveness of OJSC Rostelecom

1.4 Economic indicators of OJSC Rostelecom

2. Analysis of legal and organizational documents of OJSC Rostelecom

2.1 Legal documents regulating the activities of OJSC

2.2 Organizational documents of OJSC Rostelecom and their characteristics

2.3 Conclusions on the presence or absence of any mandatory documents for the organization

3. Analysis of the organizational structure of management of OJSC Rostelecom

3.1 Structural diagram of OJSC Rostelecom and its characteristics

3.2 Characteristics of the structural unit for work with personnel

Conclusion

Bibliography

Introduction

Each company is a multi-level system consisting of many details. For the successful existence of the company, it is important to know how all these details are correctly interconnected and how they affect each other. The profit indicator allows you to evaluate the effectiveness of the organization as a whole, which consists of the rational use of all organizational resources, including each employee.

To obtain a complete picture of the functioning of the company, diagnostics of the management system are carried out. Evaluation is an integral and essential element in the structure of labor management of managerial personnel. It is a complex system that allows you to perform a regulatory function in relation to the activities of assessed managers at various levels.

Diagnostics of the company's management system is a comprehensive study, analysis and evaluation of the effectiveness of the functioning of both the system as a whole and the relationship of all its constituent parts. Based on its results, there is an understanding of the state of the company, where it is possible to increase efficiency, what projects need to be developed or reviewed ... But the most important thing that diagnostics of the management system gives is an understanding in which direction one should work in order to change the unsatisfactory state of affairs of the company .

Goals and objectives of the practice

The educational practice of students is aimed at obtaining a practical understanding of the activities of enterprises and organizations, deepening theoretical knowledge, developing the student's ability to work with organization documents and find the necessary information in them.

Study practice helps students consolidate their theoretical knowledge and accelerates their adaptation to practical activities.

1. Total xCharacteristics of OJSC Rostelecom

Open Joint Stock Company Rostelecom was registered on September 23, 1993 by the Moscow Registration Chamber.

The founder of the company is the State Committee of the Russian Federation for State Property Management. As of December 31, 2012, the number of the Company's personnel amounted to 22,376 people.

The company is registered at the address: St. Petersburg, st. Dostoevsky, d. 15. CEO OJSC Rostelecom is located in Moscow.

The main shareholder of Rostelecom is the state, which controls more than 55% of the Company's ordinary shares through OJSC Svyazinvest, the Federal Property Management Agency and Vnesheconombank.

The Company has existed in its current form since April 2011, when the interregional telecom companies OJSC CenterTelecom, OJSC North-West Telecom, OJSC YuTK, OJSC VolgaTelecom, OJSC Uralsvyazinform, OJSC Sibirtelecom joined the national long-distance operator Rostelecom ”, OJSC “Dalsvyaz” and OJSC “Dagsvyazinform”.

Today, Rostelecom owns a set of state licenses that allow it to provide a wide range of telecommunications services in all regions Russian Federation. The company has the largest transport communication network with a total length of about 500,000 km and a unique access infrastructure (the "last mile") to millions of Russian households and corporations.

1.1 Missions, goals, assachi, main activities

According to the company's charter:

Article 3. Purpose and subject of the Company's activities

3.1. The main goal of the Company is to make profit.

3.2. The Company provides communication services in accordance with the obtained licenses, on a contractual basis ensures the transmission of information over backbone and intrazonal communication networks, leases (as a service) transmission lines, linear, group and network paths, voice frequency channels, channels and means of sound and television broadcasting, data transmission channels, conducts marketing and sale of services.

3.3. The Company operates, acquires, leases, performs design and survey work, performs the functions of a general developer, reconstructs and builds new communication lines, information transmission networks and switching facilities, television, radio communications and radio broadcasting facilities and other communication facilities on the territory of the Russian Federation and abroad to satisfy consumers in various services of long-distance and international telecommunications, television, radio communications and radio broadcasting.

For its own needs, the Company performs design, survey and construction work related to the construction, reconstruction of housing, social and cultural facilities, storage facilities, garages, transport communications and other infrastructure facilities.

3.4. The Company carries out the transportation of goods and passengers to ensure the operation of existing and new communication facilities under construction (urban, suburban, intra-republican, intra-regional, intra-regional, inter-city, inter-republican (within the Russian Federation), inter-regional, inter-regional, inter-city transportation).

3.5. Having general legal capacity, the Company has civil rights and performs the duties necessary for the implementation of any types of activities not prohibited by the federal laws of the Russian Federation.

3.6. In cases stipulated by the legislation of the Russian Federation, the Company shall carry out certain types activities on the basis of licenses obtained in the prescribed manner.

3.7. The Company provides consumers with equal access to its means and communication channels and, as a matter of priority, provides communication channels and paths in the interests of defense, public administration, security and law enforcement of the country, including in emergency situations.

3.8. The Company, guided by the current legislation, carries out foreign economic activity.

3.9. The Company protects state secrets, communication secrets and other legally protected secrets in accordance with the current legislation of the Russian Federation.

Company's mission: "Formation and satisfaction of customer needs in telecommunications and information services, integration into the Global Information Society of the 21st century.”

The company's slogan: "Uniting the world of people" - contributed to the formation of a positive image of the company and fixing its social mission in the public mind.

The management strategy provides for the company's organic entry into the Global Information Society, meeting the needs of customers in telecommunications and information services.

Company goals:

Global (national)

Increasing the scientific, industrial and economic potential of Russia, promoting its integration into the global information community.

Regional

Ensuring a leading position in the telecommunications market of the Ural region to create business infrastructure and develop the region's economy.

Commercial

Increasing the company's income and capitalization, creating favorable conditions for attracting investments.

Corporate

Creation of conditions for the realization of the abilities of each employee of the company in accordance with its corporate culture.

Company tasks:

Growth in revenue and increase in the capitalization of the company.

Technical re-equipment and development of communication networks of all levels.

Building an economically sound tariff policy based on separate accounting costs for the production of communication services, taking into account the orientation to the market.

Growth in operating profit per line and per employee due to a gradual reduction in operating costs in the process of technical re-equipment.

Increasing the manageability of the company.

1.2 Storyformation of OJSC Rostelecom

Until 1990, the Ministry of Communications of the USSR was responsible for the provision of communication services. On June 26, 1990, the USSR Ministry of Communications established the state joint-stock company Sovtelecom, which was given the rights to operate the USSR telecommunications network.

On December 17, 1991, a constituent agreement was signed on the creation of the international joint-stock company Intertelecom on the basis of Sovtelecom.

On December 30, 1992, by order of the State Property Committee of Russia, the state enterprise Rostelecom was created, which included 20 state enterprises of long-distance and international communications, as well as communications equipment of Intertelecom.

On August 27, 1993, the state communications enterprise Rostelecom was transformed into a joint-stock company open type long-distance and international telecommunications "Rostelecom". The company was registered on September 23, 1993.

In 1994, Rostelecom received a license to provide long-distance and international communication services. In the same year, Rostelecom was included in the Svyazinvest holding.

On October 18, 2006, Rostelecom received a quality certificate for its IP-MPLS network and became a backbone Internet provider.

In December 2006, Rostelecom and Japan's telecommunications company KDDI signed an agreement on the construction of the Nakhodka-Naoetsu line with a total capacity of 640 Gbit/s instead of the previous 560 Mbit/s as part of the Europe-Asia Transit project.

Accession of interregional communication companies.

May 29, 2009 Government Commission on Transport and Communications adopted the concept of reforming the Svyazinvest holding on the basis of OJSC Rostelecom, and on October 20, the Board of Directors of OJSC Svyazinvest unanimously approved a plan for reorganizing the holding in the form of a merger with Rostelecom of seven interregional communications companies (RTOs) - OJSC " VolgaTelecom, OJSC Far East Telecom, OJSC North-West Telecom, OJSC Sibirtelecom, OJSC Uralsvyazinform, OJSC CenterTelecom, OJSC YuTK, and OJSC Dagsvyazinform.

By Decree of the President of Russia dated March 27, 2012, a decision was made to merge Svyazinvest with Rostelecom.

On October 1, 2013 OJSC Svyazinvest, as well as 20 other companies (directly or indirectly controlled by OJSC Rostelecom and/or OJSC Svyazinvest) were excluded from the Unified State Register legal entities in connection with the merger with OJSC Rostelecom.

1.3 Range of services and competitiveness of OJSC Rostelecom

The subject of activity is: provides local and long-distance telephone communication services, broadband access to the Internet (first place in Russia in terms of the number of subscribers in 2011), digital television (second place in Russia in terms of the number of subscribers in 2011), cellular communications, etc. According to the company, more than 100 million people in Russia use its services.

Rostelecom acts as the executor of various state programs in the field of information technologies: creation and development of the infrastructure of e-government (including the Gosuslugi.ru Internet portal), telecommunications support for the electoral process (operation of the GAS "Vybory", organization of a video surveillance system for elections). It has the largest backbone communication network in the country with a total length of about 500,000 km.

Berezniki regional communications center provides the following services: urban and rural telephone communications; dial-up and dedicated Internet access, including optical access technology; communication standard GSM 900/1800; video communication; access to the public network through subscriber devices for collective use; organization of private virtual networks; connection of communication operators to the public communication network; new generation digital interactive television; provision of network resources for use; Additional services.

Local telephone connection

Rostelecom is the dominant player in the local communications segment with a 70% market share in terms of subscribers. The Company's local communication services are used by the majority of households in the country, small and medium business, large corporations, state enterprises and institutions. The number of active subscriber lines exceeds 28 million installations.

Intrazonal communication services

Historically, Rostelecom occupies a dominant position in the market for intrazonal communications.

As of the end of 2011, 2012 and 2013 The Company's share in the market of intrazonal communication services in terms of revenue was 72%, 71% and 71%, respectively. The Company's main competitors in this market are MTS OJSC, MegaFon OJSC and Beeline OJSC.

In the local and intrazonal telephony market, the most serious competition for Rostelecom is represented by mobile operators. Licensing features allow cellular operators to charge intrazonal calls at the price of local calls, which reduces the cost of cellular services, and the growing mobility of the population, along with the need to always stay in touch, contribute to an increase in the consumption of mobile services. However, for most

Russians "home" phone continues to be in the category necessary services, which, together with relatively cheap unlimited tariffs to local communications, supports the demand for local and intrazonal telephony services.

Long-distance and international communication (MG\IN)

As of December 31, 2011, in addition to Rostelecom, more than 40 operators received licenses to provide long-distance and international communication services. Of the operators that have received licenses for the provision of long-distance and international communication services, long-distance communication services (except for Rostelecom) are provided by seven operators - MTT OJSC, VimpelCom OJSC, TransTeleCom Company CJSC, Ekvant LLC, Arktel OJSC , Synterra CJSC, MTS OJSC. As of the end of 2011, 2012 and 2013 The Company's share in the market of long-distance and international communication services in terms of revenue was 71%, 68% and 66%, respectively. Rostelecom's main competitors in the long-distance and international communication services market are MTS OJSC, MegaFon OJSC, VimpelCom OJSC, MTT OJSC and TTK CJSC, as well as companies providing IP telephony services (Skype, etc.). d.).

1.4 Economic indicators of OJSC Rostelecom

Table 1.4.1

Rostelecom Key figures 2012
Key figures
	in billion rubles
	in billion rubles
Net profit	in billion rubles
	in billion rubles
Capital and reserves	in billion rubles
Revenue Growth
Number of lines	in million units

Licensing features allow cellular operators to charge intrazonal calls at the price of local calls, and it is easier for subscribers to call by mobile than by long-distance calls. Despite the fact that the number of lines is decreasing, the dynamics net profit is growing. The Rostelecom company, in addition to wired communications, is also a mobile operator and the subscriber, switching from one technology to another, still leaves money in the company.

2. Analysis of rightss and organizational documentsJSC Rostelecom

Organizational and legal documents implement the norms administrative law and are the legal basis for the activities of the organization.

Organizational documents contain provisions that are mandatory for execution.

Organizational and legal documents include:

Articles of association;

Regulations on the organization;

Collective agreement;

Regulations on structural divisions;

Regulations;

Structure and staffing;

staffing;

Job descriptions of employees;

Organizational and legal documents are drawn up on the general letterhead of the organization or a standard sheet of paper with all the necessary details applied.

The date of organizational and legal documents is the date of approval.

Organizational documents are approved by the head of the organization or its structural subdivision or a higher organization. Approval is carried out either by stamping the approval stamp on the document itself, or by issuing another document.

The title to the text in organizational documents must be consistent with the name of the type of document.

Organizational and legal documents have a complex text structure.

The ascertaining part of the text of organizational and legal documents is the section "General Provisions", which indicates the grounds for development, the main purpose of the organizational document, the scope of its distribution, responsibility for violation of established rules and technologies.

Organizational and legal documents go through the approval procedure established in the organization. Coordination is carried out with all interested departments and officials, With legal service that checks the compliance of this organizational document with the current legislation.

From the point of view of validity, organizational and legal documents are termless and are valid until they are canceled or replaced by new ones.

A feature of organizational and legal documents is the ability to make changes and additions to them in cases where there is no need to rework the entire document.

2.1 Legal documents regulating the activities of JSC "ROstelecom" and their characteristics

Legal documents - laws, legislative acts, decrees, orders, constructive letters that are developed by the government or a line ministry. OJSC Rostelecom operates on the basis of:

1. Regulatory legal acts Russian Federation, including: Federal Law "On compulsory social insurance against accidents at work and occupational diseases, the federal law “On Communications” (Appendix 4), the Labor Code of the Russian Federation, the federal law “On the Basics of Labor Protection in the Russian Federation”, decrees of the Government of the Russian Federation, etc.;

2. local regulations Companies and changes to them related to the activities of the department;

3. the collective agreement of OJSC Rostelecom (Appendix 6), the Company's Corporate Culture Code;

Regulations:

On the features of the investigation of accidents at work;

On performance of works on attestation of workplaces in terms of working conditions in OJSC Rostelecom;

On the system of material incentives for employees of OJSC Rostelecom based on performance (Appendix 12)

Licenses also apply to legal documents. License - permission to the right, or the right to perform certain actions, which can be certified (confirmed) by a document of the same name. Rostelecom has over 160 licenses (Appendix 2).

2.2 Organizational documents of OJSC Rostelecomand their charactersstick

Organizational documents- documents that are developed within the organization by the head.

Charter- a legal act that determines the procedure for formation, the competence of the organization, its functions, tasks, work procedure. This is the main organizational document in the activities of institutions, organizations and enterprises of various organizational and legal forms of ownership. It regulates the relationship of this organization with other organizations, with individuals, rights and obligations in the area corresponding to the areas of its activities (Appendix 5).

Regulations on the organization- a legal act that determines the status of the organization, its tasks and functions, rights, responsibilities, procedures. Based on the regulation, state and municipal non-profit organizations operate, performing their functions at the expense of the budget.

On the basis of the regulations, branches of commercial and non-profit organizations, their branches, and representative offices also operate.

Individual - these are the provisions on all departments, workshops, management units included in the scheme of the organizational structure of enterprise management.

Standard - these are the provisions on the main production shops, structural divisions.

Regulations on the site for the installation of communication services.

The site for the installation of communication services (hereinafter referred to as the Site) is a structural subdivision of the linear workshop / linear technical workshop (hereinafter referred to as the Workshop) / (name) of the city / interdistrict center technical operation telecommunications (hereinafter referred to as CTET) of the regional communications center (hereinafter referred to as RUS) (name) of the branch (hereinafter referred to as the Branch) of OJSC Rostelecom (hereinafter referred to as the Company).

the corresponding certificate.

1.8. In its activities, the Division is guided by:

1.8.1. The current legislation of the Russian Federation;

1.8.2. regulatory, administrative and methodological documents Ministry of Communications and mass communications Russian Federation;

1.8.3. the Articles of Association of the Society;

1.8.4. Decisions of the Board of Directors and the Management Board of the Company;

1.8.5. Administrative and methodological documents of the Company;

1.8.6. Regulations on the Branch;

1.8.7. Technical regulatory legal acts, other guidance materials regulating the performance of work;

1.8.8. Regulations on the Site.

2. Main tasks

2.1. Execution of installation works for the organization of a subscriber line and connection of all types of services provided by the Company on the territory of subscribers of individuals and legal entities;

2.2. Technical support with departure at the request of subscribers.

Collective agreement.

A collective agreement is a legal act that regulates social and labor relations in an organization and is concluded by employees and the employer represented by their representatives (part 1, article 40 of the Labor Code of the Russian Federation). According to part 2 of Art. 29 of the Labor Code of the Russian Federation, the interests of employees in collective bargaining, the conclusion or amendment of a collective agreement, the exercise of control over its implementation are represented by the primary trade union organization or other representatives elected by employees. However, according to part 3 of Art. 36 of the Labor Code of the Russian Federation persons representing the interests of employers, as well as organizations or bodies created or financed by employers, executive authorities, bodies local government, political parties, are not entitled to conduct collective negotiations and conclude collective agreements on behalf of employees (Appendix 6)

Rules for the protection of communication lines and facilities of the Russian Federation

1. The rules for the protection of communication lines and facilities of the Russian Federation are introduced to ensure the safety of existing cable, radio relay and overhead communication lines and radio lines, as well as communication facilities, damage to which disrupts the normal operation of the interconnected communication network of the Russian Federation, damages the interests of citizens, the production activities of business entities subjects, defense capability and security of the Russian Federation.

2. These Rules are binding on all individuals and legal entities, regardless of their location, departmental affiliation and form of ownership.

3. Enterprises, institutions and organizations (hereinafter referred to as enterprises), owners of departmental and other communication networks included in the interconnected communication network of the Russian Federation, on the basis of these Rules, norms and rules of technical operation in force on public communication networks, develop an operating procedure , protection, repair of communication lines and facilities on their networks.

Rules of the internal work schedule

The labor schedule of the organization is determined by the Rules

internal regulations (Annex 11)

staffing- a document confirming the official and numerical composition of the enterprise, indicating the wage fund. The staffing table is drawn up on the letterhead of the enterprise, a list of positions, information on the number of staff units, official salaries, allowances and a monthly payroll are indicated.

Structure and staffing - an organizational document that indicates all structural divisions of the enterprise, positions introduced at the enterprise and the number of staff units for each of the positions. This document is drawn up on the letterhead of the enterprise, signed by the deputy head of the enterprise, agreed with the chief accountant, approved by the head of the enterprise. Changes in the "structure and staffing are made by order of the head of the enterprise.

The Berezniki Regional Telecommunication Center of OJSC Rostelecom is guided by the following provisions and documents:

the internal labor regulations of OJSC Rostelecom;

On labor protection in the maintenance of communication lines;

On the procedure for performing work with increased danger;

On the procedure for the production of work at height;

Organization of safe conduct welding work in rooms with increased danger;

On the organization of accounting of working hours in OJSC Rostelecom;

2.3 Conclusions on the presence or absence of any mandatory documents for the organization

After analyzing the quantity and composition of the documentation that the Rostelecom installation site is based on in its work, we can conclude that the Rostelecom installation site has enough appropriate documents to carry out the work.

3. BUTorganizational structure analysismanagement positions of OJSC Rostelecom

Any organizational system is subdivided into two subsystems: a materially supporting subsystem, which processes the resources at its disposal into goods and services, and a management subsystem, whose task is to manage and control the activities of the organizational system. The latter is called the control system, which has its own structure, providing conditions for a rational division of labor and mutual cooperation. Within the framework of this structure, employees-managers have their own tasks, areas of responsibility. At the same time, they enter into a relationship of leadership-subordination, control, cooperation. These structures reflect and ensure the division of labor within which the enterprise management process is carried out.

In a broad sense, the manager's task is to choose the structure that best suits the goals and objectives of the organization, as well as the internal and external factors affecting it. The “best” structure is the one that allows you to effectively interact with the external environment, distribute and direct the efforts of employees productively and expediently, and satisfy the needs of customers and achieve the goals of the organization. Therefore, this topic is relevant.

3.1 block diagram of JSC "Rostelecom" and its characteristics

The organizational structure of management of the branch of OJSC Rostelecom can be classified as built according to a linear functional scheme (Appendix 1).

To analyze the effectiveness of the organizational structure of the branch management, it is necessary to give a brief description of all its constituent units.

Branch Director: organizes all the work of the enterprise and bears full responsibility for its condition and activities to the state and OJSC Rostelecom. The director represents the enterprise in all institutions and organizations, manages the property of the enterprise, concludes contracts, issues orders for the enterprise, accepts and dismisses employees in accordance with labor legislation, applies incentives and imposes penalties on employees of the enterprise, opens bank accounts for the enterprise, works on operational management of the branch, is engaged in planning, coordinating the work of all departments and services of the branch, makes decisions on current activities branch.

The head of the Berezniki interdistrict TsTET (technical operation of telecommunications workshop) (he is also the first deputy director of the branch) oversees the following issues: the operation of lines, the operation of TUSM (technical nodes of union highways), labor protection and safety at the enterprise, patent and inventive work, metrology issues (compliance with standards).

Deputy Director of Emergency Situations - conducts work on the preparation and implementation of programs to provide communication channels in the interests of the defense, public administration, security and law and order of the country in emergency situations.

Deputy Director for Capital Construction and Repair. Subordinate to him: department capital construction, design department, repair group.

Chief accountant: resolves issues accounting, is responsible jointly with the director for the correctness of the data provided to the tax inspectorate and accounting department of OJSC Rostelecom.

Also directly subordinate to the director are: the security department, the personnel department, the marketing service, the real estate management department, and the transport group.

3.2 Characteristics of the structural subrapersonnel departments

Like any organization, the Society faces from time to time such a problem as the need for personnel. When recruiting, the positive and negative experience that the organization has acquired in solving such a problem as creating a well-coordinated good team is taken into account.

Responsibility for the selection of employees and the final decision on the admission of a particular candidate falls entirely on the shoulders of the manager. The process itself is handled by the HR manager.

Recently part of the Human Resources Department

only two specialists work:

Head of Human Resources Department;

HR manager;

Tasks and functions of the department.

Selection, placement and training of staff.

Preparation of materials for the presentation of personnel for incentives.

Preparation of materials on bringing employees to material and disciplinary liability.

Creation of a reserve of personnel for promotion to managerial and financially responsible positions.

Informing employees within the enterprise about available vacancies, using the media to place job advertisements for employees.

Registration of reception, transfer and dismissal of employees in accordance with labor legislation, regulations, instructions and orders of the head of the enterprise.

Issuance of certificates of work at the enterprise, the position held and the amount of wages.

Analysis of staff turnover.

Personnel accounting.

Issuance of certificates on the current and past labor activity of employees.

Reception, filling, storage and issuance work books etc.

Procedure for hiring employees

replacement candidate vacant position in the staff of the branch, evaluation interviews (interviews) are held in the personnel department and with the heads of structural divisions (line managers).

When hiring an Employee, the Employer must:

To familiarize the Employee against signature with the Rules, other local regulations of the Employer directly related to labor activity Employee, Collective Agreement;

Familiarize the Employee with the assigned work, conditions and remuneration, work and rest regime and explain the rights and obligations in accordance with the job description and the regulation on the unit in which the Employee will operate;

Instruct on the rules of safety in the workplace, fire safety and labor protection.

The procedure for dismissal of Employees

Termination of an employment contract may take place only on the grounds provided for by the current legislation of the Russian Federation.

At the initiative of the Employer, the employment contract may be terminated on the grounds provided for by the current legislation of the Russian Federation, in compliance with the procedure and guarantees established by the labor legislation and the Collective Agreement of the Employer.

Employees have the right to terminate the employment contract by notifying the Employer in writing no later than two weeks in advance, unless a different notice period has been established for certain categories of Employees. Labor Code Russian Federation or other federal laws.

By agreement between the Employee and the Employer, the employment contract may be terminated even before the expiration of the notice of dismissal.

In cases stipulated by labor legislation, the Employer is obliged to terminate the employment contract within the period specified in the Employee's application.

Financial incentives are provided on the basis of the Regulations “On the system of financial incentives for employees of OJSC Rostelecom based on performance” (Appendix 9).

Advanced training at the enterprise takes place regularly with a break from production in Perm training center and at the end a document of a certain sample is issued (Appendix 8).

competitiveness assortment legal staff

Conclusion

Many employees of the OJSC Rostelecom organization are "collectivists" and this important quality which must be preserved in employees by holding collective events that would further strengthen the team.

Based on the analysis of the organizational structure of OJSC Rostelecom, it can be said that the activities of the Management Board are aimed at ensuring the effective operation of the company, the prompt adoption of the most objective decisions in the interests of the company and its shareholders, as well as the conscientious, timely and effective execution of decisions of the General Meeting of Shareholders and the Board of Directors companies.

The main goal of OJSC Rostelecom's business is to increase shareholder value by increasing revenue and profitability, as well as to increase market share in Russia and in the cities where branches are located through the use of the main competitive advantage Trademark of OJSC Rostelecom.

In general, the climate in the organization is favorable, the spirit of unity and harmony reigns in the team

Bibliography

1. Charter of the Open Joint Stock Company for Intercity and International Telecommunications "Rostelecom"

2. Collective agreement of OJSC Rostelecom.

3. Regulation No. 30/201 dated 10.02.2012 about the Berezniki regional communications center.

4. Fundamentals of Management Michael Mescon, Michael Albert, Franklin Hedouri General version and introductory article by L.I.Evenko, Doctor of Economics. academy National economy under the Government of the Russian Federation, Moscow. Publishing house "DELO" 1997

5. "Control Theory" V.I. Korobko

6. Electronic resource: http://www.consultant.ru/popular/communication/

7. Electronic resource: http://www.rostelecom.ru/ir/agm/2012/5.pdf

8. Electronic resource: http://www.rostelecom.ru/ir/quick_analyzer/

9. Electronic resource: http://ru.wikipedia.org/wiki/%CB%E8%F6%E5%ED%E7%E8%FF

10. Electronic resource: http://ru.wikipedia.org/wiki/%D0%EE%F1%F2%E5%EB%E5%EA%EE%EC

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1. Characteristics of the enterprise

1.1 OJSC Rostelecom

OJSC Rostelecom is the largest telecommunications company in the Volga region, providing a range of telephony, cellular communications, Internet and data transmission, television and radio broadcasting services. The company unites 11 regions of the Volga Federal District. Mounted capacity - 5.2 million telephone numbers. The number of users of broadband Internet access services is 928 thousand.

The process of merging 11 communications enterprises of the Volga region, completed in 2002, made it possible to create a single powerful company with a high level of capitalization, profitability and investment attractiveness, and a huge marketing potential.

For eight years OJSC Rostelecom has been successfully solving our main task - to unite people, provide them with reliable communications using innovative technologies.

Today, the Russian communications industry is once again undergoing profound transformations due to the reform. And it is the experience, professionalism and high creative potential of the Rostelecom team that are the real prerequisites for successfully passing the integration stage and taking a worthy place in the new united telecommunications company.

OJSC Rostelecom is developing steadily, continuously increasing its production capacity and expanding the range of services it provides. The company looks to the future with confidence, strengthening its position in the domestic market of telecommunications services, actively developing and modernizing the telephone network based on the latest technologies.

2. Organization of production processes.

2.1 Production and technological process of the enterprise.

The production process is a set of interrelated labor processes and natural processes, as a result of which raw materials are converted into finished products.

Depending on the nature and scale of products produced, production processes can be simple and complex. Products manufactured at machine-building enterprises, as a rule, consist of a large number of parts and assembly units. Parts have a variety of overall dimensions, complex geometric shapes, are processed with great precision, and various materials are required for their manufacture. All this complicates the production process, which is divided into parts, and individual parts of this complex process are carried out by various workshops and production sections of the plant.

The production process includes both technological and non-technological processes.

Technological - processes, as a result of which the shapes, sizes, properties of objects of labor change.

Non-technological - processes that do not lead to a change in these factors.

According to the scale of production of homogeneous products, processes are distinguished:

massive - with a large scale of production of homogeneous products;

serial - with a wide range of constantly repeating types of products;

individual - with a constantly changing product range, when a large proportion of the processes are unique.

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INTRODUCTION

The analysis of the financial condition is carried out not only by the managers and relevant services of the enterprise, but also by its founders, investors - in order to study the efficiency of the use of resources; banks - to assess lending conditions and determine the degree of risk; suppliers - for timely receipt of payments; tax inspection - to fulfill the plan for the receipt of funds to the budget, etc. In accordance with this, the analysis is divided into internal and external.

Internal analysis is carried out by the services of the enterprise, its results are used to plan, control and predict the financial condition of the enterprise. Its goal is to ensure a systematic flow Money and place own and borrowed funds in such a way as to obtain maximum profit and exclude bankruptcy. External analysis is carried out by investors, suppliers of material and financial resources, regulatory authorities on the basis of published reports. Its purpose is to establish the possibility profitable investment funds to maximize profits and eliminate losses.

Financial statements are essentially the "face" of the firm. It is a system of generalized indicators that characterize the results of the financial and economic activities of the enterprise. Financial reporting data serve as the main sources of information for analyzing the financial condition of the enterprise. Indeed, in order to make a decision, it is necessary to analyze the availability of financial resources, the feasibility and effectiveness of their placement and use, the solvency of the enterprise, its financial relationships with partners. The evaluation of these indicators is necessary for effective management firm. With their help, managers plan, control, improve and improve the direction of their activities.

The relevance of the analysis of financial statements is determined by the transition to market relations. The internal reason for the need for such an analysis is due to the fact that in the conditions of market relations, enterprises operate on the principles of self-sufficiency (the enterprise must cover expenses from income) and self-financing (income must be sufficient not only to cover costs, but also to make a profit), in connection with this management should know the size of profit, the factors affecting it, the movement cash flows, the dynamics of property, the level of profitability. Another reason is that enterprises themselves establish partnerships with suppliers, so before establishing such relationships with the organization, external users study its financial situation.

The main tasks of analyzing the FS of an enterprise are:

General assessment of FS and factors of its change;

The study of the correspondence between means and sources, the rationality of their placement and the effectiveness of their use;

Determination of liquidity and financial stability of the enterprise;

Compliance with financial, settlement and credit discipline.

Open Joint Stock Company for Intercity and International Telecommunications OJSC Rostelecom is the largest fixed-line communications operator in the Russian Federation. The company owns a modern digital network covering almost the entire territory of the country.

1. a brief description of enterprises of OJSC Rostelecom

The Company was established on September 23, 1993 in accordance with the Law of the Russian Federation No. 1531-1 "On Privatization of State and Municipal Enterprises in the Russian Federation" dated July 3, 1991 and State program privatization of state and municipal enterprises of the Russian Federation for 1992, approved by the Resolution of the Supreme Council of the Russian Federation No. 2980-1 of July 11, 1992.

The founder of the Company is the State Committee of the Russian Federation for State Property Management.

The company is registered in the Unified state register legal entities under the number 1027700198767, the Company was assigned a taxpayer identification number 7707049388. The list of activities carried out is determined by the Charter of the Company.

The Company includes: Corporate Center, macro-regional branches, representative office and regional branches.

Macro-regional branches are separate subdivisions of the Company, located outside the location of the Company and performing part of the functions of the Company, including representative ones, in the area of operation of the Macro-regional branch.

Regional branches are separate subdivisions of the Company, located outside the location of the Company and performing part of the Company's functions, including representative ones, in the area of operation of the regional branch.

The representative office is a separate subdivision of the Company, located outside the location of the Company, representing the interests of the Company and their protection. For the purposes of this provision, the relevant macro-regional branch and regional branches together constitute a macro-region.

The representative office, macro-regional branches and regional branches of the Company (hereinafter referred to as separate structural divisions) operate on the basis of the Charter of the Company, Regulations on Macro-regional / regional branches, Regulations (temporary regulations) on representation. Directors of Separate Structural Subdivisions act on the basis of powers of attorney issued to them.

Relations between the Corporate Center and Separate structural divisions Societies are built on the basis of administrative subordination.

OAO Rostelecom is Russia's main national long-distance operator and the only company with its own extensive network of high-quality digital channels and paths throughout Russia. Rostelecom will provide you with high-quality intercity communication with any region of the Russian Federation, international communication with any country in the world.

The company in its organizational and legal form is an open joint stock company. The company was established for an unlimited period of activity.

The legal status of the Company, the procedure for its activities, reorganization and liquidation, as well as the rights and obligations of the Company's shareholders are determined by the Civil Code of the Russian Federation, the Federal Law "On joint-stock companies", other Federal laws, other legal acts of the Russian Federation adopted by the relevant state bodies within their powers, as well as this Charter.

Company tasks:

· the most complete satisfaction of needs of clients in communication services;

introduction of advanced service principles;

· complex development on the basis of modern technologies;

· Increasing the level of profitability and capitalization of the company.

The main strategic goal of Rostelecom is the creation, development and improvement of a unified transport telecommunications environment both within Russia and abroad to ensure the transmission of information flows from regional telecom operators, central and regional television and radio broadcasting companies, and government bodies.

The Company applies unified forms accounting of primary accounting documentation, approved by the State Statistics Committee of the Russian Federation.

When registering financial and economic transactions for which unified forms are not provided, independently developed forms of primary accounting documents are used, containing the mandatory details established by federal law"On Accounting" dated 06.12.2011 No. 402-FZ.

The right to sign primary accounting documents, the rules and procedure for organizing workflow, the workflow schedule, the technology for processing primary accounting documents are regulated by internal organizational and administrative documents, which are developed by structural divisions independently.

2. ANALYSIS OF THE BALANCE SHEET OF OJSC Rostelecom

2.1 Liability analysis

The liability of the balance sheet allows you to determine what changes have occurred in the structure of equity and debt capital, how much long-term and short-term borrowed funds are involved in the turnover of the enterprise, from what sources. The financial position of the enterprise and its stability largely depend on how optimal the ratio of equity and debt capital is. It is believed that the higher the share of equity capital, the lower the risks, both for the owners and creditors of the enterprise.

An assessment of the structure of the balance sheet liability is presented in Table 1.

Table No. 1 "The structure of the sources of funds of the enterprise"

Name of aggregated liability sections	Index	Change in indicator
	absolute,	relative (sp. weight), %
	start of reporting	at the end of the report	report	at the end of the report	absolute, thousand rubles (group 3-group 2)	relative, % (gr. 5-gr. 4)

1. Sources of own funds (line 490 of the balance sheet)
2. Borrowed funds (the sum of lines 590, 690 of the balance sheet)
Balance currency (line 700 of the balance sheet)

At this enterprise own funds at the end of the period increased by 8270 tr. The share of own sources in the general structure of sources of funds of the enterprise at the beginning of the reporting period was 95.8%, respectively, borrowed sources - 4.2%. In the general structure of the sources of funds of the enterprise, there was a decline in the share of borrowed sources by the end of the period under review by 3.1%. This is due to the fact that at the end of the period the company began to attract more borrowed funds to cover expenses. The share of borrowed sources at the end of the period amounted to 7.3%, therefore, in the overall structure, they increased by 3.1%. Borrowed funds increased by 2275t.r. High specific gravity equity indicates that the company almost does not use borrowed funds to cover liabilities. The balance sheet currency for the reporting period increased by 10545 tr. and amounted to 82323 at the end of the period, which was due to an increase in the size of own and borrowed sources of funds of the enterprise by the end of the reporting period. The increase in the currency for the period under review indicates an increase in economic turnover, the specific reason for this increase is the increase in retained earnings. The high share of equity at the end of the period is explained by the fact that on the balance sheet of the enterprise there is a large number of current assets, which must be covered by equity, since the turnover rate of non-current assets is low and the return of funds invested in these assets is slow. The high share of own sources in the overall structure of the sources of funds of the enterprise is the result of the stable operation of the organization: the presence of profit, growth in cost.

Further analysis should identify the main sources that the company uses for active operations, as well as the structure of sources and structural shifts in dynamics. To do this, consider in more detail each of the sources. Let's start the analysis by examining the structure of borrowed funds (Table 2).

Table No. 2 "Borrowed Funds"

Source	Index	Change in indicator
	absolute,	relative (structure), %
	beginning of the reporting period	end of reporting period	absolute thousand roubles. (gr. 3-	structures, (column 5-column 4)	structure of source changes, % (gr. 6/total gr. 6)

Accounts payable, including:
suppliers and contractors
debt to the staff of the organization
debt to the state extrabudgetary funds
debt on taxes and fees
other creditors
Indebtedness to participants for the payment of income

After analyzing the borrowed funds, we see that the company does not use long-term liabilities at all. Obviously, the company uses only short-term sources, which is evaluated negatively, since they are the most expensive. Short-term liabilities of the enterprise is its accounts payable. At the beginning of the period, it was 2724 tr, at the end of the period it increased by 2250 tr. and amounted to 4974 tr. The main component of accounts payable, both at the beginning and at the end of the reporting year, was the debt to suppliers and - 44.8% at the beginning of the period and 57.3% at the end of the period. At the beginning of the year, the debt was 1356 tr. and at the end of the period 3059t.r. Note that at the end of the period, the debt increased by 12.5% (or by 1703 tr.). In the overall structure, the debt amounted to 73%. This suggests that the company will not transfer funds to it in time for the delivered values (work performed, services rendered). On the one hand, this is a positive thing, since this debt is the least dangerous for the enterprise due to the absence of strict payment standards. On the other hand, the presence of a large debt to suppliers and contractors will reduce the business reputation of the enterprise. Also, a large share falls on the debt to the organization's personnel and amounts to 28.7%, but by the end of the period this debt is reduced by 11.2% and amounts to 17.5, which is assessed positively. The debt on taxes and fees at the end of the period amounted to 17.8%, which increased by 4.9% compared to the beginning of the period. In the overall structure, the debt amounted to 24%. The smallest share is the debt to state off-budget funds and is 1% at the end of the period. All this indicates a relatively stable policy of the enterprise in borrowing funds through accounts payable. Organizations can be given recommendations: pay off suppliers on time, draw up an accounts payable budget, develop a system of indicators that characterize both a quantitative and qualitative assessment of the state and development of relations with company creditors, and take certain values of such indicators as planned. It is also necessary to reconcile these values with the accounts receivable, given that the accounts receivable budget has already been drawn up.

The next step in the analysis of sources is the analysis of equity. The analysis is presented in table No. 3.

Table No. 3 "Sources of own funds"

Source	Index	Change in indicator
	absolute,	relative (structure), %
	start of reporting	end of reporting period	at the beginning of the reporting period (column 2/total gr. 2)	at the end of the reporting period (group 3/total of group 3)	absolute thousand roubles. (group 3-	structures, % (column 5-column 4)	structure change sources, %

1. Authorized capital
3. Additional capital
4. Reserve capital
5. Retained earnings (uncovered loss)

After analyzing the sources of the enterprise's own funds, we note that at the beginning of the period they amounted to 68722 tr, and at the end - 76992 tr, therefore, there was an increase of 8270 tr. Value authorized capital at the beginning and end of the period did not change and amounted to 300 tr., which is assessed positively (any adjustments to the size of the authorized capital (additional issue of shares, reduction in the par value of shares, making additional contributions, accepting a new participant, joining part of the profit, etc.) are allowed only in cases and in the manner prescribed by the current legislation and constituent documents.). The share of the authorized capital at the beginning of the period amounted to 4.3%, and at the end of 3.8%. Its share in own sources decreased due to the increase in retained earnings. The additional capital of the organization also did not change and amounted to 20402 tr. and has a share of 26.4%, which is 3.2% less than at the beginning of the period. This is due to an increase in retained earnings in the structure of own sources. The reserve capital of the organization also remained unchanged, and amounted to 75 thousand rubles, the share in the total structure of sources decreased by 0.1%. This means that the company did not use reserve capital to cover losses. The undistributed profit of the organization at the beginning of the period amounted to 47945 tr. and at the end - 56215 thousand rubles, therefore, it increased by 8270 thousand rubles. The share at the end of the period increased by 3.8% and amounted to 68.9%. Retained earnings increased as a result of an increase in the volume of activities of the enterprise, growth in net profit. The presence of profit in the organization is unequivocally assessed positively, since it increases the total amount of equity capital and indicates its stable financial position.

From the analysis of the balance sheet liabilities, we can conclude that the company's financial position is stable. Sources of own funds increased by 8270 tr. through retained earnings. The company's own funds account for 92.5% of the total source structure. We also note that the company does not have long-term debt, and accounts payable are debts to suppliers and contractors, personnel, etc., therefore, to cover losses, the company does not use borrowed funds at all, but covers them exclusively with its own sources.

2.2 Analysis of the asset balance

Assets are resources and property controlled by the organization as a result of transactions and events that took place in the reporting or past periods. Assets - there are resources that in the future are able to provide a certain economic benefit. Future economic benefit lies ultimately in the flow of cash or cash equivalents or the ability to replace (and save) cash.

Concerning main goal analysis of assets, it consists in identifying surplus and inefficiently used assets and taking measures to implement them. Analysis of the asset balance allows you to assess how rational the structure is in terms of their liquidity, turnover rate. Many of the final indicators of the enterprise’s work depend on how rationally the sources are placed in the assets: sales revenue, labor productivity, solvency of the enterprise, property tax, etc. To analyze the asset balance, we compile tables No. which we will determine the structure and structural shifts at the end of the year compared to the beginning of the year. This will make it possible to identify the existing proportions in the distribution of funds in the allocated areas, their changes during the year, and to draw general conclusions about the progressivity of such changes.

Table No. 4 "Structure of enterprise assets by turnover rate"

Asset group	Absolute value	Structure,%	Change
				Change by structure
Fixed assets
current assets
Balance currency

The assessment of the structure of the balance sheet asset should begin with an analysis of the dynamics of the balance sheet. The balance sheet currency for the reporting period increased by 10,602 tr. and amounted to the end of the period. 82323 tr. The growth of the balance sheet currency indicates an increase in economic turnover.

The amount of non-current assets decreased by 118 tons compared to the beginning of the year and amounted to 23,191 tons. The share of non-current assets also decreased by 4% compared to the beginning of the period and amounted to 28.2%.

The amount of current assets at the end of the period is 59,130 tr., which is 10,720 tr. more or by 22.15% than at the beginning of the period. The largest share in the asset structure is occupied by current assets and at the end of the period they amounted to 71.8%, therefore, compared to the beginning of the period, they increased by 5%. The increase in current assets is assessed positively, since the turnover rate of current assets is higher than that of non-current assets, which affects the solvency of the enterprise and current assets are more liquid, which affects the liquidity of the balance sheet. The growth (absolute and relative) of current assets may indicate not only the expansion of production or the effect of the inflation factor, but also a slowdown in their turnover, which objectively causes the need to increase their mass. An increase in the share of current assets indicates the formation of a more mobile structure of assets, contributes to their turnover, and therefore there is an increase in solvency.

In terms of use in the economy, assets are divided into: funds used within the enterprise; funds used outside the enterprise. Outside the enterprise, financial investments and receivables operate, all other investments are used within the enterprise. Data on assets by directions of use in the economy are presented in table No. 5.

Table No. 5 "Structure of assets by areas of use in the economy"

The share of assets used within the enterprise significantly exceeds the share of funds used outside the enterprise and amounts to 78.1% at the beginning of the period and 75.6% at the end. The share decreased by 2.5%, due to an increase in assets used outside the enterprise by 2.5%. A small share of assets used outside the enterprise 24.4% at the end of the period and their increase in dynamics by 2.5% or 4390 tr. in dynamics it is assessed negatively, as it indicates an increase in receivables and long-term financial investments. The company needs to contribute to the reduction of accounts receivable so that it is not overdue, as this will negatively affect the financial condition.

From the point of view of assessing liquidity, assets should be grouped according to the possibility of their rapid transformation into cash, highlighting the following groups:

Difficult-to-sell assets, which include non-current assets and long-term receivables (the sum of lines 190, 230 of the balance sheet);

Slow selling assets. These include stocks and VAT on acquired valuables (the sum of lines 210, 220 of the balance sheet);

Fast-moving assets. They include short-term accounts receivable and other current assets (the sum of lines 240, 270 of the balance sheet);

Absolutely and the most liquid assets. These include cash and short-term financial investments (the sum of lines 250, 260 of the balance sheet).

The structure of assets by the degree of liquidity is presented in table No. 6.

Table No. "6 structure of assets by degree of liquidity"

Asset group	Absolute value	Structure, %	Change
				Change per line
Most liquid
Marketable Assets
Slow selling assets
Difficult-to-sell assets

From the data in the table it can be seen that the amount of the most liquid assets of the enterprise at the end of the period increased by 4764 tr and amounted to 25065 tr, which is positively assessed, as it indicates that the funds are in circulation and generate income. The share of such assets also increased by the end of the period by 23.4%. The share of fast-moving assets at the end of the period increased by 57.7%, and their absolute size increased by 3104 tr, this can be assessed positively, since it characterizes the size of the company's accounts receivable. The value of slow-moving assets also increased by 2852 tr. The 12.5% increase in slow-moving assets may be the result of overstocking of warehouses finished products, creating excess stocks of raw materials and materials, unjustified size of work in progress. At the beginning of the period, hard-to-sell assets amounted to 23,311 thousand rubles, and by the end of the period under review, they decreased by 188. The high share (28.1%) of hard-to-sell assets in this case is positively assessed, since it is associated with investments in highly efficient fixed assets.

In order to identify specific factors that determined the structure of funds and the reasons that changed it by the end of the period under review, it is necessary to conduct a detailed analysis of sections and items of the asset balance. Let's start the analysis with the structure of current assets (table No. 7).

Table No. 7 "Analysis of the structure working capital».

Asset group	Absolute values	Structure	Changes	Changes in structure, %

Stocks of everything, incl.
raw materials, materials and other similar values
work in progress costs
finished goods and goods for resale
Future expenses
Accounts receivable (for which payments are expected within 12 months after the reporting date)
Cash

Based on the calculations made, we can say that the largest share in the structure of current assets is occupied by inventories - (43.2%), then cash - (42.5%), accounts receivable - 14.3%.

The share of cash at the end of the reporting period is 42.5% and an absolute increase of 4764 tr. is assessed positively, since these are absolutely liquid assets and their increase in dynamics is predominantly, since it has a positive effect on the activities of the enterprise as a whole.

By the end of the reporting period, the absolute size of stocks increased by 2852 tr., this happened as a result of an increase in raw materials and materials by 3%, costs in work in progress by 2.2%, finished goods by 15 42 tr. stocks may be the result of an expansion of production activities, or an incorrectly chosen economic strategy. By the end of the period under review, the share of this article amounted to 43.2%. The objective reasons for the growth of stocks of raw materials can be: an increase in economic turnover; change of suppliers of raw materials; change in the structure of manufactured products in terms of material consumption in the direction of increasing the share of material-intensive products; the need to create a safety stock in case of late delivery. The main condition for reducing the cost of raw materials and materials for the production of a unit of output is the improvement of product designs and the improvement of production technology, the use of progressive types of materials, the introduction of technically sound norms for the consumption of material assets. To achieve more positive results, the focus should be on studying the causes of change specific consumption raw materials per unit of production and the search for reserves to reduce it. They can be a change due to the quality of materials, the replacement of one type with another, the technique and technology of production, the organization of logistics and production, the qualifications of workers, the change in consumption rates, waste and losses. It is also necessary to take measures to reduce direct material costs, which are the costs of raw materials and basic materials, and their cost is directly transferred to certain types of products and their value varies in proportion to the volume of production. Therefore, it is necessary to look for raw materials and materials at a lower cost, which may depend on the quality of raw materials and materials, intra-group structure, raw materials markets, rising prices for them due to inflation, transportation and procurement costs, etc.

The share of costs in work in progress decreased by 2.2% and amounted to 2233 tr. its absolute size is 1549 tr. The upward trend in this item is assessed negatively, since it indicates excessive stocks of finished products in warehouses, overstocking the enterprise's warehouses with finished products leads to a shortfall in possible profit, which will negatively affect its financial result in the future.

The company has no overdue receivables, which is positively assessed.

When analyzing non-current assets, it should be taken into account that the structure and structural shifts in the ratio of individual items may be the result of not only the movement of funds, but also the revaluation of fixed assets, the value of which is shown for reference in the Fixed Assets section. Data on the structure of non-current assets of the enterprise are presented in table No. 7.

Table No. 7 "Structure of non-current assets of the enterprise"

From the data in Table 7 it can be seen that in the reporting period there is a decrease in non-current assets by 118 tr, which occurred mainly due to a decrease in the absolute size of fixed assets by 1404 tr. The share in the composition of non-current assets of fixed assets at the end of the period of 50.09% is due to the type of activity of the enterprise. Long-term financial investments at the end of the reporting period increased by 1286 tr compared to the beginning of the period. The increase in the share of investments by 5.71% in the total structure of non-current assets is due to a reduction in the size of fixed assets. We consider their increase negatively, since they are mainly low-liquid asset items, unattractive for investors.

The calculation of indicators for the analysis of fixed assets is made in table No. 8. To assess the movement of fixed assets, the data of form No. 5, section "Fixed assets" were used

Table No. 8 "Calculation of indicators of the movement of fixed assets"

Composition of fixed assets	Balance on beginning of the year	post-drank	Balance on the end of the year	Admission coefficient (group 3/group 5 *100)	Dropout rate (column 4/column 2 *100)


Structures and transmission devices
cars and equipment
Vehicles
Production and household inventory
Land plots and nature management objects

According to the data presented in table No. 8, it can be seen that the largest share in the structure of fixed assets is occupied by buildings of 26528 thousand rubles. During the period under review, the receipt of fixed assets was carried out only in the categories of fixed assets machinery and equipment, production and household inventory. In general, the income ratio for fixed assets amounted to 64.79%. The disposal procedure was not reflected in the items buildings, structures and transmission devices, land and objects of nature management. Thus, the retirement rate for the category of machinery and equipment was 3.7%, vehicles - 2.4%, production and household inventory - 6.1%. On the whole, the retirement ratio for fixed assets was 12.2%. Thus, in the reporting period, the share of received fixed assets significantly exceeds the share of retired assets, which is assessed positively. The reasons for a positive assessment may be: the commissioning of new fixed assets, the introduction of new equipment, machines and powerful and modern equipment. Since the coefficient of entry is largely ahead of the coefficient of retirement, a process of "leading" occurs, i.e. it should be assumed that the fixed assets are not only maintained in working order, but there is also a process of significant renewal or expansion of the production base.

To determine the technical condition of fixed assets and make a decision on the appropriateness of their write-off, it is necessary to calculate the indicators of depreciation (Ki) and suitability (Kg) of fixed assets:

(NP)= 4208/ 13023 *100%=32.3%

(KP) = 5259 / 11619 = 45.2%

(NP)= 100-32.3=67.7%

(CP)=100-45.2=54.8%

As a result of the calculations, it can be noted that by the end of the reporting period, the wear coefficient increased by 12.9% and amounted to 45.2, therefore, the shelf life decreased by 12.9% and amounted to 54.8%. First of all, this is due to the increase in the amount of depreciation and the low rate of renewal of fixed assets. The technical level of fixed assets is considered satisfactory if the depreciation rate does not exceed 40-50%.

The analysis performed shows that the technical condition of fixed assets in JSC " Material resources» is unsatisfactory and needs to be improved. This can be achieved by acquiring new fixed assets, increasing the rate of renewal of fixed assets.

3. Analysis of financial stability, solvency of the organization, balance sheet liquidity

3.1 Analysis of the financial stability of the enterprise

Financial stability is understood as a characteristic that indicates a stable position of an enterprise: an excess of income over expenses, free disposal of funds and their efficient use, an uninterrupted production process and sales of products. Financial stability is the stability of the financial position of an enterprise, ensured by a sufficient share of equity in the composition of sources of financing. It is believed that the financial position is stable if the growth of profits and capital of the enterprise is ensured, its solvency and creditworthiness are maintained. The task of financial stability analysis is to assess the size and structure of assets and liabilities. This is necessary to answer the questions: how independent is the organization from a financial point of view, is the level of this independence growing or decreasing, and whether the state of the organization's assets and liabilities meets the objectives of its financial and economic activities

The financial stability of an enterprise is characterized by a system of indicators that characterize the independence of each element of assets and property as a whole, make it possible to measure whether the analyzed organization is financially stable enough. The main ones are: autonomy coefficient, ; financial stability coefficient, ; financial activity ratio, ; coefficient of security of current assets with own funds; coefficient of maneuverability, . The calculation of the coefficients of the financial stability of the enterprise is considered in table No. 9. According to the organization, the coefficients are calculated only in a simplified version, since the organization does not have deferred income on its balance sheet.

Table No. 9 "Indicators of financial stability"

Index	Calculation formula and source of information	Meaning indicator	Change in indicator	Criterion
		beginning of the year	the end of the year	absolute, thousand rubles (group 4-group 3)	relative, % (gr. 4/gr. 3-100)

1.autonomy factor	UK/WB(p.490/p.700)
2. financial activity ratio	SK/SK(p.690/p.490)
3.coefficient of security of current assets with own funds	Sos/oa((490+590-190)/290)
4.agility factor	=(DIS-BOA)/DIS(490+590-190/490+590)
5. Self-financing ratio	Xf=SC/ZK

The most important characteristic of the financial stability of an enterprise is the coefficient of autonomy. It defines the share of equity as a result of all funds advanced to the enterprise. So at the enterprise at the beginning of the year it was 0.95, i.e. 95% of the sources are our own. At the end of the period, the coefficient slightly decreased by 1% and amounts to 94%, which indicates the independence of the enterprise from borrowed sources and the enterprise has a stable and stable financial condition.

The financial stability ratio shows the proportion of those sources of financing that an enterprise can use in its activities for a long time. In our case, the company does not use long-term liabilities in its activities, so this coefficient in term paper not calculated.

The financial activity ratio characterizes the ratio of participation in the financing of the enterprise's own and borrowed funds. Having calculated the coefficient, we can say that by the end of the reporting period it increased from 0.04 to 0.06, therefore, we can conclude that by 1 rub. own capital accounts for 6% of borrowed funds. Which, according to the normative value for this indicator, is assessed positively.

The ratio of working capital with own funds is determined by the ratio of own working capital to working capital. At the end of the year, the ratio decreased by 2% due to an increase in current assets by 22% and amounted to 91%, therefore, we can conclude that the company has enough sources of its own funds not only to cover current inventories and costs, but also to implement short-term financial investments into securities of other enterprises, bonds, etc.

The flexibility ratio determines the share of own working capital in the total amount of long-term sources. The coefficient of maneuverability of own capital according to the normative value should range from 0.3 to 0.5. In our case, at the beginning of the year it is 66% and increases to 69% by the end of the year. This suggests that equity capital is free, and this share of equity capital will be used to solve current financial issues and tasks, and will not be fully fixed in non-current assets. By the end of the reporting year, this ratio tends to increase, which is assessed positively, this is especially important in conditions of underloading and rapid obsolescence of equipment.

The self-financing ratio characterizes the ratio between own and borrowed funds. The indicator has a very high value, which is assessed positively, since the enterprise finances all activities from its own sources.

To determine the type of financial stability, a three-component indicator is used, its calculation is carried out on the basis of the sufficiency of covering reserves with equity, own working capital and the surplus (shortage) of the total value of sources.

1)SOS=SC-BOA

SOS (NP) \u003d 68722- 23311 \u003d 45411

SOS (KP) \u003d 76992- 23193 \u003d 53853

2) SDI = SOS + DKZ (in our case, D SOS = DSDI, since the company does not use long-term obligations)

3) OIZ \u003d SOS + SDI \u003d

OIZ (NP) \u003d 45411 + 2872 \u003d 48283

OIZ (KP) \u003d \u003d 53853 + 5147 \u003d 59027

As a result, 3 indicators of the availability of reserves with sources of financing can be determined:

1)DSOS=SOS -Z

DSOS (NP)45411-22732=22679

DSOS(KP)= 53853-25584=28269

2) DSDI \u003d SDI - Z

DSDI(NP)= 22679

DSDI(KP)= 28269

3) DOIZ \u003d OIZ -Z

DOIZ (NP) \u003d 48283-22732 \u003d 25551

DOIZ (KP) \u003d 59027-25584 \u003d 33443

Since all 3 indicators are greater than 0, this indicates the absolute stability of the enterprise. Sources of financing stocks is equity, the company has a high level of solvency and does not depend on external creditors.

3.2 Analysis of the solvency of the organization and the liquidity of the balance sheet

Under the solvency of the organization understand the ability of the organization to pay off debt obligations in a timely manner and in full. Signs of insolvency are overdue accounts payable, uncovered loss, the absence or low level of free cash balances.

Liquidity is understood as the ability of an enterprise to pay its short-term obligations by realizing its assets.

Balance sheet liquidity - the degree to which the company's liabilities are covered by its assets, the term for converting them into money corresponds to the maturity of the obligations. Asset liquidity - the time required to turn assets into money without loss. Solvency - the presence of the organization of funds and their equivalents, sufficient for settlements on accounts payable requiring immediate repayment.

To determine liquidity, it is customary to use intra-balance sheet comparisons of funds for an asset, grouped by the timing of their possible rapid transformation into money, with liabilities for liabilities, grouped by the degree of urgency of their payment. (Table No. 10)

Table No. 10 "Analysis of balance sheet liquidity"

Absolute value	Absolute value	Payment surplus (shortage)

From the data in the table it can be seen that cash and quickly realizable assets of the enterprise ensure the repayment of its most urgent obligations. This indicates high current liquidity. At the end of the year, the company's cash surplus amounted to 20091 tr., and fast-moving assets 8314 tr. Note that the company has enough own funds, as it fully covers the slow-moving assets. The shortfall of non-current assets amounted to 45411 and 45529, respectively, at the beginning and end of the period. The balance is considered to be absolutely liquid, since the equality is observed: ; ; ; .

The main indicators used to assess the liquidity of the balance sheet are: - coverage ratio (current liquidity ratio); - coefficient absolute liquidity.(calculations of the coefficients are presented in table No. 11).

Table No. 11 "Indicators of liquidity of the balance sheet"

The ratio of the most liquid part of mobile funds to short-term debt determines the absolute liquidity ratio. At the beginning of the period, the ratio was 7.06, and at the end of the period it decreased to 4.89 due to an increase in accounts payable. It can be concluded that on the day the balance sheet is drawn up, the enterprise can pay off all its short-term obligations and there will be free money in the accounts.

The current liquidity ratio characterizes the state of the enterprise. It makes it possible to establish in what multiplicity the amount of mobile funds covers the amount of short-term liabilities. At the beginning of the period, it was 16.8, and at the end there was a decrease by 5.4 and amounted to 11.4.

The quick liquidity ratio is an intermediate coverage ratio. At the end of the period, the ratio decreased by 2.41 and amounted to 6.51 (due to an increase in short-term debt). This means that the company can fully repay short-term liabilities with current assets.

Estimation of the liquidity of the balance sheet by the value of net working capital shows how much free funds are in the turnover of the enterprise. At the beginning of the period, it amounted to 45538t.r. and increased at the end of the period by 8454. At the end of the period, net working capital amounted to 53983 rubles. This means that own funds fully cover short-term liabilities and the company has free working capital in the amount of 8454.

After analyzing solvency and liquidity, we can conclude that short-term liabilities are fully covered by the company's own working capital. The value of net working capital increased by 18.5%, therefore, we can conclude that the company is liquid and solvent.

4. ANALYSIS OF THE PROFIT AND LOSS STATEMENT

The income statement contains a comparison of the sum of all income of the enterprise from the sale of goods and services or other items of income and receipts with the sum of all expenses incurred by the enterprise to maintain its activities since the beginning of the year. The result of this comparison is the gross (book) profit or loss for the period.

To analyze the structure of profit formation before taxation and assess its dynamics, it is necessary to perform a horizontal and vertical analysis of indicators (Table No. 12).

Table 12 "Formation of profit before tax"

Index	Reporting period, thousand rubles	Previous period, thousand rubles	Change	Profit formation structure, %
			absolute thousand roubles. (gr. 2-	relative, % (group 2/group 3 100)	reporting	previous period	change (column 6-column 7)

Sales proceeds (line 010)
Total cost of sales (sum of lines 020, 030)
Profit from sales (line 050), P
Interest receivable (line 060), %
Other operating income (line 090), PD
Other operating expenses (line 100), PR
Profit (loss) before tax

The financial result of the organization's activities is estimated very well, because in both periods under review a positive result was obtained. financial results, both from the main activity, and in general for all types of activity. As a positive trend, we consider an increase in profit by 2 times, for each indicator for the reporting period, so the profit from sales in the reporting and previous periods was from 15721 and 7347, respectively, other income for the reporting period - 445 and for the previous period -176. An increase in sales profit indicates a high demand for products, efficient use of resources, good quality products, a 40% increase in revenue compared to the previous period.

The cost of sales increased by 29.2% compared to the previous period (in the previous period it was 58416, and in the reporting period it was 75657), this is due to an increase in material costs by 66%. Reducing the cost of materials can be achieved by improving product designs and improving production technologies, the use of progressive types of materials, the introduction of technically sound norms for the consumption of material values. Attention should be paid to studying the reasons for the change in the specific consumption of raw materials per unit of output and the search for reserves to reduce it. They can be a change due to the quality of materials, the replacement of one type with another, the technique and technology of production, the organization of logistics and production, the qualifications of workers, the change in consumption rates, waste and losses. It is also necessary to take measures to reduce direct material costs, which are the costs of raw materials and basic materials, and their cost is directly transferred to certain types of products and their value varies in proportion to the volume of production. Therefore, it is necessary to look for raw materials and materials at a lower cost, which may depend on the quality of raw materials and materials, intra-group structure, raw materials markets, rising prices for them due to inflation, transportation and procurement costs, etc.

The increase in sales revenue by 25615 tr. growth rates of costs, it is estimated positively.

Note that in both periods under review, other expenses exceed other income. In the reporting period, they exceed by 1709, and in the previous 2207, consider the decrease in other expenses in the reporting period as a positive trend. To reduce other expenses, the company must analyze in detail other expenses and develop measures to eliminate or reduce them.

The largest share in the structure of profit is the cost of sales, in the reporting year it was 103.3%. And the smallest share is occupied by other expenses, they amounted to -14.6%, and the share of such expenses decreased by 18.1% compared to the previous period, which is positively assessed. Other income increased by 0.2% and amounted to 2.9 %.

The change in profit before tax is influenced by all indicators - the factors that determine it. The calculation of this influence is made according to the formula:

P \u003d Pp +% p -% y + DD + PD - PR + VD - VR

P=8374+29+269-980=7692

Calculation of factorial influences on profit from sales is carried out by the difference method (data for calculation are presented in table No. 12).

1. Influence of the factor "Sales revenue": 1 = (B1 - B2) . Ro.

2. Influence of the factor "Cost of sales": 2 = (US1 - USO). IN 1.

3. Influence of the factor "Commercial expenses": 3 = (UKR1 - UKRo). IN 1.

5. The cumulative influence of factors on the change in profit (loss) from sales: Пп = 1 2 3

Table 12 "Indicators for factor analysis of profit from sales"

Index	Reporting period	Base period	Change
1. Revenue from sales of goods (line 010) (B)
2. Cost of sales goods (line 020) (С)
3. Selling expenses (line 030) (KR)
5. Profit (loss) from sales (line 050) (Pp)
6. Return on sales, line 050/line 010 ®
7. Cost level, line 020/line 010 (CA)
8. Commercial level expenses, line 030 / line 020 (UKR)

When conducting factor analysis, it is necessary to take into account the effect of inflation. Assume that product prices in the reporting period increased by an average of 15% compared to the base period. Then the price index is 1.15. Consequently, the proceeds from the sale in the reporting period in comparable prices will be equal to: 91378 / 1.15 = 79459.13.

1) Influence of the sales revenue factor:

1=79459,13-65763=13696,13

2) Influence of the factor "Cost of sales":

2=0,058 *91378=5299,9

3) Influence of the factor "Commercial expenses":

3=--0,11* 91378= -10051,5

4) Cumulative influence of factors = 13696.13+5299.9-10051.5=8374

A significant increase in selling expenses had the most significant negative impact on profit. Profit increased mainly due to an increase in revenue, by 38%.

The final stage of the analysis of form No. 2 is the analysis of the formation of net profit (the calculation is made in table No. 13).

Table No. 16 "Formation of net profit"

From the data in the table it can be seen that in the reporting period, there was an increase in net profit by 7049 tr. It should be noted that profit before tax is a factor of direct influence on net profit, therefore, as a result of its increase (by 8820 tr.), the amount of net profit also increased. Income tax in the previous period was 1526 tr. and in the reporting period increased by 1734 tr. Deferred tax liabilities also increased in the reporting period by 37 compared to the previous one.

The structure of Rostelecom on the example of one of the branches. Brief description of the enterprise OJSC Rostelecom. Structural changes in MF SSC

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