Once, Henry Ford called the executives who headed the departments in his company, and suddenly sent them on a sea cruise in the Caribbean for two weeks. When the vacation ended and the executives arrived at their jobs, a surprise awaited them. Some of them were promoted and some were fired. For what reason?
4. Organizational skills, teamwork
The ability of the manager to form a single, well-coordinated team allows him to create a strong framework for the company. The fundamental competence of a leader is the ability and desire to work in a team, using effective motivation mechanisms, a system of incentives and internal control. Competent, role model for employees. Forms the rules, establishes the regime and himself impartially follows it. He creates a favorable atmosphere in the team, as well as comfortable working conditions and knows how to influence the socio-psychological climate in the team.
“In order to motivate people, you need to know what they want, what is important to them. Money, career, personal development? Know the people you work with, communicate with them. Then you will be able to anticipate the needs and desires of your employee.”
Vladimir Tarasov
An effective manager knows the strengths and weak sides of each employee, analyzes their abilities and takes them into account when placing personnel in the performance of priority and secondary tasks. A good leader understands the importance of qualification growth for the staff, therefore, timely implements a personnel training system, taking into account priority development areas.
5. Own efficiency
The ability to communicate, the ability to correctly “feed” oneself, the present gift of persuasion and the accuracy of expressing thoughts - key competencies leader in any area of business. In order to convince the “masses”, inside and outside the company, a lot of mental flexibility is required. To lead meetings well, hold the attention of the audience, and confidently lead the group through the right direction, it is necessary to develop the ability to present information, as well as practice emotion management skills and quickly analyze the situation.
At the same time, in order for the development of managerial competencies to grow and expand, it is necessary to work on one's own efficiency, to study, to engage in self-development, to master new technologies and advanced methods. The online school offers that will help people with and without certain experience improve their qualifications and managerial skills.
Work, work, don't stop!
“To be a true leader, you have to be willing to lose everything. The leader takes the hit and falls if he falls. Of course, you do not have to prepare for a fall, but you must be ready for it. The one who falls and rises is the great leader who has chosen the Great Way."
Vladimir Tarasov
A leader who, in a changing market and unstable conditions of the social environment, finds right decisions and promotes his company forward, will surely gain credibility and receive the best reward. An effective leader who will lead his team to success develops effective management techniques and skills that help him in work and in life.
He knows everything about the world of business, will be able to adapt to its changeable course and sudden cataclysms of the market. He continuously learns and guides others. But the most important thing is that such a leader is set up for positive management, instills confidence in people and energizes those who help him, support his mission and go hand in hand with him throughout the Great Path.
General information DOW.
Priority goals and objectives of management activities.
The presence of a development program for preschool educational institutions. Achieving the goals of the development program.
Characteristics of the results. Ensuring educational activities in the preschool educational institution in accordance with the needs of consumers. The presence of an information base. Monitoring the results of preschool educational institutions. Creating conditions in preschool educational institutions for the professional growth of teaching staff. The results of the activities of the preschool educational institution.
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Managerial experience of the head of preschool educational institution.
Begunova Irina Evgenievna.
1.general information about HBDOU
Our address: 195256, St. Petersburg, Nauki Ave. 24k.2
Phone 534-70-73
Commissioning -1966.
The design capacity is 168 children.
Occupancy 10 groups
The working hours of the educational institution are from 7.30 to 18.30.
The kindergarten has music and sports halls equipped with modern music and sports equipment and inventory, a methodical room, medical office, an isolation ward, a treatment room, 10 group rooms, an art studio, speech therapists' offices, a massage room, a number of office premises.
The site of the educational institution is landscaped, equipped with sports and gaming equipment.
2. Priority goals and objectives of management activities.
My managerial functionality is determined by new values, categories and concepts, such as competitiveness, competence, the educational services market, self-organization and self-government. Based on them, I build the activities of the teaching staff, focusing on an innovative way of ensuring quality preschool education and the search for social partners in creating optimal and effective conditions for the development of the personality of a preschooler.
The priority goal of my managerial activity is to improve the educational space of the institution as a childhood environment with a specific subculture that provides conditions for the development of the spirituality of the individual, knowledge of the culture and traditions of his people, awareness of the value of one's own health, knowledge and self-realization of needs (intellectual, artistic, creative, physical), formation of readiness for schooling.
The main tasks to achieve this goal are:
Ensuring the competitiveness of the institution in the conditions of the market of educational services due to effective implementation variable educational programs and technologies that meet the needs of children and parents;
Modernization of management activities related to monitoring the state of the educational system, designing a model of the educational environment, designing the strategy and tactics for the development of an educational institution, integrating new management values (continuity, competence, self-education);
Stimulating the motivation of teaching staff (material and moral) for innovative processes in kindergarten through the development of creativity, the creation of copyright programs, implementation innovative technologies through integration with social partners, participation in competitive activities);
Engaging parents to collaborate to support individual developmental trajectories of children.
To this end, I competently build promising lines of development, test new mechanisms for management activities:
I carry out systematic work to improve the image of the institution (information about the institution is posted on the website of the kindergarten, is reflected in the newspaper "Educational Dialogue" at the Information and Educational Center of the Ministry of Education and Science);
I provide testing in the institution of modern educational technologies (technologies for problem-based learning, project activities);
I create conditions for development innovation processes in kindergarten through a system of incentive payments from the wage fund, a multi-level system of moral encouragement;
I involve teachers in the development of initiative projects with the participation of parents.
3. The presence of a program for the development of preschool educational institutions. Creation of conditions for the implementation of the program. Achievement of the objectives of the development program. Characteristics of the results obtained.
The “Program for the Development of a Preschool Educational Institution” developed under my leadership is the strategic basis for my actions, both as a leader and the teaching staff, acts as a long-term plan, determines the stages of work of an educational institution in development mode.
The system of management actions included in the program affects all participants in the pedagogical process: children, teachers, administration, parents.
^ The goal of the program is to transform the kindergarten into an open socio-pedagogical system. Creation of a single developing space for a kindergarten, family, society, aimed at shaping a child as a person, ready for life in a constantly changing world around him, his conditions.
The main objectives of the program:
Ensuring the rights of the child to a quality education;
Implementation of continuity and openness in the field of educational subsystems - preschool, school;
Building an educational practice focused on raising children in the spirit of respect for their family, kindergarten, city, republic, Russia;
Education content update and implementation modern technologies learning;
Implementation in educational process information and communication technologies and connection to the Internet;
Conducting experimental pedagogical work;
Improving the management system of a preschool institution;
Development of resource (logistical, personnel, scientific and methodological) support of the educational process;
Improving the monitoring of the holistic pedagogical process to track, analyze the results and adjust the implementation of the program;
Promoting the role of the family in the upbringing of children;
Formation of a healthy lifestyle culture;
In accordance with the assigned tasks, under my leadership, the system of development of the institution is competently built, which leads to the gradual achievement of results. At this stage of development of the kindergarten, we can talk about the following achievements of the goals of the development program:
The quality of health-improving work with children has improved, aimed at the formation, preservation and strengthening of the physical, mental and social health of children by means of physical culture and health-improving activities (the incidence rate of children is below the average city level for 3 years);
The competence of educators has increased in matters of individualization of the educational process through the mastery of modern educational programs and technologies that ensure the development of the individual abilities of the child (individual routes for the development of children are being developed);
The interaction of teachers with children is based on a student-oriented model (the results of monitoring to determine the style of interaction between teachers and children - 85% of teachers are predisposed to a student-oriented model of interaction);
Qualified counseling is provided to parents of the microdistrict on issues of health improvement, education and topical issues of upbringing and development of children (group parent meetings, general parent meetings of the kindergarten, counseling for parents whose children do not attend Kindergarten);
The level of legal culture of all participants in the educational space has increased (sociological surveys are conducted, a system for the operation of a kindergarten and a department for minors and the protection of their rights of the administration of the urban district of the city district of the city of Rybinsk to improve legal culture has been provided);
The cooperation of parents in the activities of the educational institution, in participation in the educational process has expanded; in holding joint events;
The opportunity for the creative development of the child's personality, the realization of his interests (circle work) has expanded;
The educational, methodological and material and technical base of the institution is being improved, a subject-developing environment has been created that contributes to the strengthening of psychophysical health, the formation of a moral and aesthetic worldview of the child's personality;
^4 .Ensuring educational activities in the preschool educational institution in accordance with the needs of consumers. The variety and validity of the services provided.
One of the areas of my management activity is information and analytical activities to study the social order of parents.
The toolkit is a survey of parents, a study of the experience of other institutions, and sociological surveys. Together with the team, I am constantly working on the image of a preschool institution that ensures its competitiveness in the conditions of the educational services market.
The formation of a personality capable of successful life, professional self-determination is greatly influenced by the possibilities of additional education. The mission of the additional education system of kindergarten No. 5 is to create conditions for the socialization of children, the fullest possible disclosure of the child's potential through the active use of innovative developmental technologies. The mission is realized through the organization of circle and studio work, which has acquired a number of qualitative characteristics that make this type of education unique and of particular social significance. Currently, there are 4 circles in the kindergarten, conducted by kindergarten teachers.
The results obtained demonstrate the high efficiency of activities, the interest of children and parents.
5. Implementation of the mechanisms of public administration^. Availability of documents, local acts confirming the participation of teachers, parents and public organizations in the management of preschool.
As a leader, I understand that one of the areas of education modernization is to increase the role of all participants in the educational process in educational policy - students, teachers, parents, representatives of civil society, which is determined by the increasing requirements for the quality of educational services.
The state-public administration of an educational institution is carried out by local acts and documents. The procedure for the election of self-government bodies and their competence are determined by the Charter.
There are the following self-government bodies in the kindergarten:
Council of a preschool educational institution.
It includes representatives teaching staff, head, parents of pupils. Parents, together with teachers and the head, participate in discussing the issues of the educational process, determining the strategy for the development of the kindergarten.
Pedagogical Council.
Composition: head of the kindergarten, teaching staff, representatives of psychological, medical and pedagogical support.
At the meetings of the council, curricula for the educational program of the institution are approved, methodological topics teachers.
General meeting of the team.
Composition: the staff of the educational institution.
Decisions are made on social protection employees, contracts on labor protection and safety in kindergarten.
Parental committee.
Composition: representatives of the parents of children, the leadership of the educational institution
With the participation of the parent committee, the issues of providing practical assistance in holding mass events, excursions, in strengthening the material and technical base, and improving the educational process are resolved.
To ensure the activities of self-government bodies, the following local acts have been developed and published:
Regulations on the pedagogical council;
Regulations on the parent committee;
Regulations on general meeting labor collective
6. Availability of an information base that provides management processes. Monitoring program. Monitoring the educational results of preschool educational institutions.
Information and analytical activity is for me one of the main tools for managing a preschool institution.
Information today acts as one of the main resources, along with material and human resources, so I not only have up-to-date and accurate information, but also analyze and apply it in my management decisions.
Information is in demand by parents, the population of the microdistrict, employees, and the head.
In my work, I have identified such levels of information as:
Administrative and managerial (required for my decisions)
Collective collegiate (for a team)
Public (for children and parents)
I use various methods to collect information:
study of directive, informative, legal, methodological documents on the basis of which I organize the activities of my educational institution.
survey of teachers and parents. Studying the experience of other institutions;
One of the important ways to obtain information is monitoring, which I conduct in various areas:
Monitoring staffing gives me the opportunity to analyze the growth of professional skills, advanced training of teachers, the educational level of teaching staff;
monitoring the psychological climate in the team;
For three years, the institution monitored the socio-educational level of parents. Analysis of the data obtained allows a differentiated approach to each family. As a result of monitoring the health of children, an individual approach to the organization of physical culture and health work has become possible. Monitoring is carried out by me as a method of studying the pedagogical process as part of the control and diagnostic function in the following areas:
Development of a system for monitoring educational work with children, diagnostic materials, issues for the implementation of thematic and frontal control in different age groups;
Monitoring the activities of the educator in the process of working with children, the activities and relationships of children;
Recording the results of observations;
Analysis of the results of educational work, children's creativity, plans and documentation of educators;
Formation of conclusions and conclusions about the state of educational work with children;
Implementation of diagnostics of professional competence of teachers, development of children;
Development of measures to eliminate the identified shortcomings in the work of teachers;
Discussion of the results of control with educators, the use of these results in the preparation of decisions of the teachers' council, planning the work of the team.
7. Creation of conditions in the preschool educational institution for the professional growth of teaching staff. Dynamics of professional growth of teachers.
One of my main tasks as a leader is to create conditions for the creative self-realization of the personality of a teacher, to assist educators in gaining a unique individuality, revealing the creative beginning of each teacher, and finding their own style of activity.
The management of methodological work in kindergarten No. 5 is aimed at professional adaptation, formation, development and self-development of educators.
The system of methodological work of the kindergarten includes various activities focused on awareness, testing and creative interpretation of innovative programs and technologies.
The main areas of work are:
Introduction into the educational process of advanced pedagogical technologies and PPO;
Accounting for the individual capabilities and personal qualities of teachers and their professional interests;
Timely assessment of the results in order to make adjustments to the process of professional development.
The system created in the preschool educational institution to improve the professional skills of teachers contributes to the constant growth of pedagogical skills. A survey of educators in order to study the potential of the teaching staff in relation to innovative activity showed that 64% of teachers constantly show a desire for creative growth, activity in relation to pedagogical activity , work methodical associations. The teaching staff of a preschool institution constantly and systematically improve their qualifications through continuous education and advanced training courses, as well as methodical work in kindergarten and self-education.
8. The results of the activities of the preschool educational institution
I, as a leader, together with kindergarten teachers, are actively working to create conditions for the high-quality preparation of graduates for schooling. The implementation of an individually - differentiated approach and the use of individual cards allows for the individual personal growth of children. The effectiveness of pedagogical activity is clearly seen in the example of the development of children in the preparatory group.
The level of development of thinking, speech, memory, fine motor skills corresponds to age norms. Preschoolers demonstrate a high level of cognitive interest, the majority of children have a motivational readiness for schooling - 69.5%. It can be concluded that the program of preparing preschoolers for a successful transition from one social status to another gives positive results.
On average, about 57% of children have systemic knowledge, the mastered patterns are distributed to the knowledge of objects of the surrounding reality, the establishment of regular connections between objects, the appearance of generalizations (generic, specific) and the generalization of knowledge. Every year, 9-12% of children have narrow knowledge, there are frequent misconceptions, which is due to the psychological characteristics of children.
It is noted that 82% of children successfully master the program in the section "Development of elementary mathematical concepts", they have formed ideas about quantitative relationships, they use simple algorithms, operate with mathematical signs, have generalized ideas about the properties of objects.
The result of the educational system of the kindergarten is:
The manifestation of the majority of pupils emotionally - a positive attitude towards peers, their family;
Increasing curiosity, cognitive interest in nature, the cultural heritage of the small Motherland,
Development of children's communication skills,
Active participation of the family in the pedagogical process, the inclusion of parents in joint activities.
Kindergarten graduates have formed a cognitive interest, the operation of analysis, classification, and generalization. Children, having acquired knowledge, apply them in various types activities. Tasks are performed with interest, independently, without the need for additional external stimuli. Able to independently solve creative problems, draw conclusions and conclusions based on existing knowledge. Speech is meaningful, emotional, expressive, phonetically and grammatically correct.
Children have developed the arbitrariness of mental processes: attention, memory, thinking. Formed intellectual skills, the foundations of artistic abilities: musical, visual, dancing. They want to study at school, have a cognitive and social motive for learning. Teachers establish trusting relationships with parents and constantly provide parents with psychological and pedagogical information, strive to ensure that a unified approach to the child is implemented with the aim of his personal development.
Children of several generations are brought up in kindergarten. A tree of such dynasties has been created. Our team believes that if a parent brings a child to a kindergarten that he himself attended, this is a good indicator, it means that he has the most pleasant impressions about him.
An increasing number of heads of Ukrainian enterprises understand the need for accounting that is different from accounting, since the latter focuses exclusively on external consumers of information - primarily on the tax authorities, while not at all reflecting the real state of the company.
To provide complete and reliable information necessary for making competent management decisions and management planning by internal users, there is management accounting.
What is management accounting
Until now, Russian and Ukrainian leaders do not have a clear understanding of this type of accounting, and this is perhaps one of the main problems in the process of setting up the system. management accounting.
For seven years of practice in the formulation of management accounting at Russian enterprises, we have come across various interpretations of this concept.
Often there were situations when it turned out that the managers who came to us "for setting up management accounting" understood by this questions that were completely irrelevant to the subject. Once the general director of a small, prosperous company uttered such a sacramental phrase: "And I very easily learned to separate for myself: everything that is not accounting, then, therefore, is managerial."
"As is" accounting system
Even more often, a situation arises when management accounting is understood as accounting for "black cash", data from "black accounting".
In this case, indeed, the financial statements give a distorted view of the real state of the company and it is required to introduce another accounting system in which everything is taken into account "as it really is."
In practice, this often comes down to Excel spreadsheets, which are usually compiled and maintained by the CFO himself. And very often in such cases, management believes that the enterprise has a management accounting system that meets the goals of management and answers the questions posed by management.
The main danger here is the unsystematic nature of accounting, taking into account not all factors affecting management accounting indicators and, as a result, distortion management information and poor leadership.
Learn Western Style
Such misconceptions are explained, first of all, by the fact that issues related to this type of accounting in Russia and Ukraine are still little covered, a striking example of this is the lack of a specialized journal on management accounting.
In the West, they read the Harvard issue of "Management Accounting Review" (management accounting is a term in the West that corresponds to the classical understanding of management accounting), while in our countries one can still find only a few thematic articles and headings. The state, however, does not regulate such issues, and when developing the principles and rules of accounting, it was taken as a basis " typical enterprise", hence the inflexibility and inability to take into account the specifics of business and environmental changes.
Today, we already have a classic approach to management accounting, which was common in the West 40-60 years ago.
The classical understanding of management accounting is reduced mainly to numbers and various numerical indicators that take into account the specifics of the enterprise.
World practice
Of course, there is a worldwide practice of setting and maintaining management accounting. His general indicators, as well as many management accounting principles are reflected in the International Financial Reporting Standards (IFRS).
However, in recent times In the West, there is a noticeable departure from the classical approach towards qualitative indicators and the concept of management accounting is expanding: the competitive environment, the customer relationship system (CRM), the system of business processes within the enterprise, etc. are considered as factors influencing managerial decision-making. This is already another higher level, for most Russian enterprises this is tomorrow.
We are interested
In Russia and Ukraine, there is management accounting, and in the past few years, there has been a clear interest in this topic, this is even evident from the dynamics of sales of software products for automating management accounting and budgeting. Who really deals with the issues of setting and maintaining management accounting at domestic enterprises, and in what cases does the question of setting it up arise?
Again, based on our experience, we can confidently say that in most cases accounting has nothing to do with management accounting.
The establishment and maintenance of management accounting at an enterprise is usually carried out either by the financial director (director of economics), or by a specialist specially involved for this, and functions can be hidden or explicitly distributed among employees of the financial department ( economic department, financial and planning department, etc.).
The initiator of the process of setting up management accounting (as well as many other innovations) is usually a young specialist who has recently joined the company and has a "fresh" economic education. This may be a vice president, financial director, director of economics, rarely a commercial director.
Owners take the lead
Recently, more and more often, the initiators of setting up management accounting are the owners of the company: it is no longer enough for them just to financial statements and more reliable information about the state of the company is required.
The decision to set up management accounting is usually made at the level financial director(person responsible for financial condition company), or at the level CEO or shareholder meetings.
Directly during the setting of the accounting system, there are also many difficulties.
In addition to the above problems with understanding and interpretation, most of the problems lie just on the border between management accounting and accounting. It is very difficult to correctly organize the interaction between both types of accounting, since they have the same object, but the goals are different.
Why do we need two accounts?
Why do we need some kind of parallel methodology, if one - accounting - is already functioning? Here you need to understand that accounting and management are focused on different users: if the first is maintained and regulated by the state, then the second is entirely designed to meet the needs of enterprise managers. Having different target audiences, two "hypostases" of accounting are based on completely different principles and methodologies.
Speaking of accounting, we understand that its main task is to provide information in a format that is most convenient for external users.
Enterprise managers face completely different tasks, namely: to make informed management decisions every day. This is the purpose of management accounting.
Management accounting methodology
Having defined the users, let's think about the methodological basis.
Such a science as the economics of an enterprise offers many ways to describe and, most importantly for our topic, fix the results of an enterprise, but for some reason, only a narrow circle of those are dearer to the Russian competent authorities that regulate accounting. For example, if in practice it is possible to write off the cost of fixed assets in more than five ways, depending on how exactly this or that machine is operated or software, then in the recommendations on the formation of the Regulations on Accounting Policies and PBU 6, in fact, you can choose only one method that can be applied to a group of fixed assets during the entire useful life of the objects included in the group. It is clear that such a one-size-fits-all approach to all enterprises and all fixed assets does not meet the needs of a particular business.
Benefits of management accounting
The main advantage of management accounting is its flexibility and versatility.
Let us note once again that the state, when developing accounting rules, was not very concerned with the problem of adapting accounting principles to the specific needs of specific enterprises, but took a certain “medium-sized enterprise” and shifted the accounting principles that could potentially work on it to all the others. Hence, for example, wage as the government-recommended indirect cost allocation base, regardless of whether there is any connection between this item and all indirect costs or not.
Real life example
In contrast to this approach, let's give an example of setting up management accounting in a project to set up and automate budget management for the Megapolis Trading House in Zaporozhye (Ukraine).
The team of consultants "Intalev" and employees of the customer faced the question: how to allocate transportation costs between two such different products as alcohol and tobacco? A whole tangle of problems arose due to the fact that boxes of cognac and vodka are heavy items, cigarette packages are voluminous, and the trucks transporting them together had restrictions both in volume and in weight. Accordingly, with each loading complex combinations of both were created, and at the end of the month there was no way to determine how much transport this or that product actually consumed.
Various spacing options were tried, but they showed either the alcohol or tobacco business as unprofitable, although the leaders of each of the business claimed that they were profitable.
The way out of the situation was found in a school-like way. What connects two parameters such as weight and volume? That's right, density.
The densities of the cases of alcohol and tobacco were recalculated, and thus the transport costs were posted. We emphasize that the importance of the proposed solution is not that an objective separation base was found (as a rule, it is impossible to find one at all, therefore the costs are indirect), but the base, the calculation errors for which were minimal and compensated for each other in a month: neither product subsidized the other.
The approach of such flexibility is possible only with individual accounting settings.
Principles of management accounting
The fundamental point of management accounting is its efficiency: there are types of businesses in which it is necessary to analyze the balance sheet on a daily basis, and the accounting report at the end of the quarter is already useless.
Techniques and software tools are already capable of providing such efficiency, but this leads to a conclusion that is not yet obvious to many managers: in management accounting, it is necessary to show even greater discipline than in accounting. For example, management primary documents may have a number of specific fields (financial responsibility center, budget item, limit, etc.), failure to complete or untimely completion of which will nullify all efforts to build an accounting system, since the numbers entered in this way into the system cannot be neither correctly consolidate (without loss of important analytical features), nor compare with the plan.
When deciding on the issue of management accounting, business managers often go to two extremes. The first is that management accounting is not given due attention at all - its entire formulation consists in a strong-willed decision: "We will conduct it in the same way as accounting." As a result, a system is born in which planned management data can be compared only with an accounting fact.
The second extreme is the excessive complication and detailing of accounting structures. From this arise huge and hard-to-read lists of articles containing simultaneously data on lines of activity, goods, regions, counterparties, and in the worst cases, such heterogeneous indicators as incomes, receipts, debts and investments next to each other. In fact, in one document they want to see "everything at once and about everything."
Pareto Rule
I would like to emphasize two points. First, the costs of developing and subsequent operation of the accounting system should not exceed the effects of it. The famous Pareto Rule (also known as the 20/80 Rule) states that 20% of the items in the ledger will give 80% of the useful information. Therefore, the main task of the developer of an accounting system is not to put into it everything that is possible, but to describe, first of all, key indicators.
Looking at the reports of the largest Western corporations that have long passed the stage of "general detailing", we see no more than a couple of dozen items of expenses or income, while in Russia or Ukraine, even a couple of hundred is not the limit.
The technical side of the issue
Enterprise managers, realizing the need for internal accounting, inevitably face the question: how does this very accounting technically look like?
Rejecting accounting as a source of information for the needs of management, we thereby abandoned its proposed registers and calculation algorithms. Therefore, it is necessary to develop own structure and accounting logic.
The management accounting techniques that exist today can be divided into two large subgroups: accounting for budget items and accounting for accounts. The first accounting option involves the reflection of business transactions for all items that logically relate to them. For example, the sales of an enterprise are, as a rule, a "three-faced" being: they are expressed in the movement of goods (shipment from the warehouse), the movement of funds (receipt of proceeds from the buyer to the current account) and the formation of income (and this is without taking into account the accrual of expenses, corresponding to the income received).
Thus, such an operation will be reflected in the articles of at least three budgets, and the main thing here is "not to forget anything."
The approach based on managerial accounts is less subjective - each transaction, similarly to accounting, goes through the debit and credit of interrelated accounts, causing symmetrical changes in the entire accounting system.
The main advantage of itemized accounting is simplicity and clarity for managers who are far from accounting concepts, and the account-based approach is guaranteed correctness when recording transactions and, ultimately, when balancing.
These two systems do not reject each other, and, moreover, account accounting includes itemized as an integral part.
With this implementation option, management accounts have the "Budget item" analytics as one of their properties, through which the input data is reflected not only by account, but also by item. For example, the "Sales" account is linked to the item "Income from sales of products" from the income budget for core activities, and then the turnover on this account simultaneously forms the result of the corresponding budget.
This complexity, which seems at first glance, has already been well worked out methodically in practice and is supported by software.
Automation of management accounting
At the moment, there is an active interest of specialists in standard software and consulting solutions for planning, management accounting and, in general, enterprise management.
When budgeting, specialists set themselves the following important tasks:
- drawing up a payment calendar and determining the priorities of payments;
- determination of financial results and management by financial responsibility centers;
- planning of cash flow and movement of inventory items;
- planning of income and expenses of the company;
- construction and evaluation of internal indicators of liquidity and profitability of the company and individual businesses;
- support for the process of collective planning, workflow.
- Build a coherent and complete system of budgets (sales, purchases, direct and indirect costs, cash flow, debt, company balance sheet).
- Receive managerial cash flow budget, income and expenditure budget, balance sheet budget.
- Build a system of financial indicators of the company according to planned and actual data.
- Carry out financial analysis and analysis of the implementation of plans. Conduct plan-factor control.
- Optimize the management of boiled stocks and minimize the direct costs of product logistics.
- Automate budgeting both according to the plan and after the fact. Minimize data entry from different services: commercial departments, planning and financial departments, accounting.
- Compile and control the implementation of the payment calendar.
- Automate document flow among program users.
- Receive analytical reports in various sections, necessary to support the management process, using the built-in reporting and charting capabilities.
Users of this level face the following tasks of financial management:
- Budgeting;
- Management Accounting;
- The financial analysis;
- Support for the process of collective planning, workflow.
Thus, the software product serves to support the financial management process. Its main task is to assist managers as much as possible in making financial decisions, free them from routine operations and process large amounts of data, providing reporting information in a form convenient for decision-making.
According to its functional characteristics in the field of budgeting, the program allows you to develop all types of budgets in the enterprise: cash flow budget, income and expenditure budget and balance sheet budget; release budget finished products, budget of production costs, budgets for the purchase of raw materials and materials, etc. In addition, the program can automatically draw up budgets according to selected criteria, maintain a payment calendar, and implement a mechanism for operational control over the implementation of budgets.
From the point of view of management accounting, the program provides all types of management reporting, incl. cash flow statement, income statement, balance sheet. Accounting in the program can be carried out both according to national (Russian, UK GAAP, US GAAP, etc.), as well as international (IAS) and user standards, while providing flexible and instant connection with primary documents and accounting entries.
In accordance with the most modern theories of financial management, the program contains all necessary tools for financial analysis: analysis of planned and actual data, opportunities for factor and index analysis, application of statistical methods for data analysis, break-even analysis, compilation of a tree (ROI) for financial analysis. Using the latest developments in the field of analysis allows you to receive dynamic reports in a user-friendly form.
Managerial experience and a look at the role of the director in the modern school.
Every person is born
for some business.
Ernest Hemingway.
It seems to me that my colleagues and I were lucky, we were born for an extremely noble cause. Answering the question of the questionnaire why I like working at school, I said that it was extremely interesting for me to observe the development and formation of a person and to take part in this development and formation.
I would not like to delve into the scientific concept of the word “manager”, “managerial activity” within the framework of this competition (and this is, first of all, communication with colleagues) It is more interesting, in my opinion, to argue that a manager is not a profession and not a position , but the state of mind or the mission entrusted by the leadership, the team, the parent community.
Taking responsibility for the activities of the institution, it is necessary to have the desire and ability to work in a team and, moreover, not be afraid to take the initiative, captivate the team with the idea and be responsible for the decisions made. If you think like this, then the first experience of being a team leader (pioneer team named after Ulyana Gromova 10) was received by me back in 1976. Then there were the duties of the Komsomol organizer of the school, the work of a pioneer leader, a teacher in his native school, since 1989 administrative work as Deputy Director for , since 2005 - I am the director of the school. And if pioneer, Komsomol and pioneer leader work was based on a purely emotional desire to participate in collective creative affairs, then work as a deputy director for educational work and work as a director require certain knowledge and experience in areas related not only to the educational process.
The managerial experience of each person is individual and develops depending on many components: education, experience, organizational flair, and also the knowledge or ignorance of the team plays an important role, whether the leader came to the team from outside or grew up in this team.
A leader who comes from outside will need time to study the traditions of the school, get to know the staff, identify the opportunities and creative and intellectual potential of employees, and establish business and friendly partnerships. In my case, “introduction” into the team was not required. As a graduate of the school, having gone from counselor to director, I felt like a part of a mechanism in which everything necessary to achieve results in terms of training and educating the younger generation was debugged and built.
All predecessor directors were individuals who left a significant mark not only at school, but also in society. He headed the school at its opening - a front-line soldier, a small landowner, paid great attention to the education of a citizen, a patriot of his homeland. Together with him, we managed to visit the "Small Land", to conduct search work, to collect material about fellow villagers.
Having replaced the school principal (a teacher from a large teacher's dynasty), she devoted a lot of effort to establishing ties with the subsidiary farm, the state farm - the Krasnoye fruit nursery and the development of the production team of schoolchildren, which won prizes in All-Russian competitions.
The honored teacher of the Kuban, who took over the baton, made a significant contribution to the history of the development of the school by founding a museum of military and labor glory of the village. The work of the museum has been highly appreciated at the regional and regional levels more than once.
The next director - "Excellence in Public Education" paid much attention to the development of sports, creativity, and work with "Gifted Children". During the period of his activity, sports clubs and sections worked effectively, the “Charmed by Music” team was created, the parent community began to actively promote the participation of children in subject Olympiads schoolchildren. The result of the work of these honored people was a well-organized system of school activities in the main areas: civil-patriotic, search, museum, creative, military-sports. High results were achieved thanks to highly qualified personnel, close-knit team.
So my first managerial experience was working in a well-established mechanism of like-minded professionals, where the main thing was to keep everything gained and carry this invaluable experience further.
However, time makes its own adjustments, and even the most perfect system can and must undergo changes. It is only important to accept and implement the new, while preserving the rational grains of the old school, especially with regard to the educational system. Society, being a customer, dictates the conditions. Employers and parents are inclined to the position that fundamental knowledge is losing its significance and functional knowledge is needed. This and other issues of education reform are highly discussed. Now on regional television there is a series of programs “I have the right” commissioned and with the participation of representatives of the region, the parental and pedagogical community. They use scenes filmed in MBOU secondary school No. 10. As a participant in the program, I saw that the experience of a rural school was interesting to the audience, that the opinion of my colleagues and graduates of the school (now students) regarding the further ways of transforming the school aroused keen interest in the studio, which means that today we are going the right way, trying to satisfy the needs of the customer. To this end, the national educational initiative “Our New School” is being implemented, within the framework of which there is a transition to new educational standards, the system of support for talented children is being continued and improved, teachers are being systematically developed, school infrastructure is being changed, and painstaking work is being done to preserve and strengthen the health of schoolchildren. All this is the director's job. My managerial experience is the movement together with the team towards the goal set by the government and society, supported by normative documents. I hope that this movement is by no means based on authoritarianism. The team consists of thinking intellectual people capable of analysis and creativity, who do not allow themselves and the leader to be just performers, without a clear understanding of the need to complete the tasks.
Currently, among the directors of rural schools, there is a rethinking and reassessment of their own activities, an attempt to adapt the basic ideas of management to the practice of managing a rural general education school.
Today, the managerial activity of the director of a rural school is realizing the potential of educational services (basic and additional) of the education system and the real resources of rural society (intellectual, personnel, financial) in order to meet the educational needs of the state, society, citizens living in rural areas.
I see my task as a director-manager of a rural school in terms of essential features in the interaction of the subject of management with and further, through interaction, interpenetration - to projective connections, with further involvement in solving school problems, mutual stimulation of the reflexive position of social partners, designing the results of joint activities. My small (in comparison with the tasks set) work experience allows me to think that the school today is a socio-cultural center, and without social partnership it is impossible to develop it, to create a positive image that makes it possible to be attractive to future first-graders, which is very important in terms of per capita financing.
The peculiarity of management and the special responsibility for managing a rural school, in contrast to a city one, I think, is that parents lead their children not just to a school (educational institution), but to a specific director, a specific teacher. In the village, everyone knows each other, so every member of the team, every teacher feels the gaze of fellow villagers, approving or disapproving reviews of work, which is additional incentive in professional pedagogical activity.
From the "Teacher's newspaper" for 2014, it became known that MBOU secondary school No. 10 was included in the rating of the 500 best schools in Russia. This is all the more pleasant that the team did not know about the ranking. Therefore, this is the result of painstaking, long-term and stable work of the institution not for the rating, but by vocation.
What is the director's role in this? My role? I am absolutely sure that she is working off my debt to my school, my teachers (some of them are still working effectively, educating and preparing winners of the All-Russian Subject Olympiads)
What are my personal guidelines in managing my team?
(But under the eyes of my teachers, I still sometimes feel like a student) I strive, as I taught, to show such important qualities of a leader as the ability to listen and hear, psychological tact, and a sense of proportion in dealing with people. In order to achieve the success of a team or an individual (whether a teacher or a student), I call on my "organizational instinct", I try to make adequate demands. It is very pleasing when the emotional-volitional impact, faith in people's talents is justified by positive results.
Answering the question of I. Gordienko, correspondent of the regional newspaper “Forward”, (No. 18 (10233) dated April 5, 2013) - what is my director’s happiness, I said: “Support for the team, faith in it! The success of students and teachers!
The external and internal appearance of the school is changing, new education standards are replacing the old requirements, but the main thing in the school was, is and will be the teacher with his mission to raise, teach and educate the individual. And without this SIGNIFICANT figure, qualitative transformations in the education system are impossible. I expressed my understanding of the importance of a teacher in the poem "Hymn of the Profession", written on the instructions of one of the teachers.
Anthem of the profession.
We praise those who are at the furnace
Bakes kalachi for the people!
And those who are all night long
The apparition of the baby awaits!
We praise the chef, artist,
And a carpenter, and a tractor driver!
And those who are tired of not knowing.
Extracts wealth from the depths!
We sing loud glory
And for those who are always driving
And those who dry anchors
Fearlessly sailing the seas.
Glory to the miner and the pilot!
And those who melt steel at the blast furnace,
Who fills the bins
Who builds schools and houses!
Bow to the earth, loving, we will weigh
We are people of a thousand professions!!
TEACHER - double glory!!
For the fact that someone heals, melts.
Because someone is at the stove
Bakes kalachi for the people.
TEACHER - double glory!!!
He taught, he is the MOST IMPORTANT!!!
Evgeny Smirnov
bsadsensedynamick
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Business nuances
Leadership competencies
Experience is the basis of managerial competencies. Experience implies not only the availability of theoretical knowledge, but also the ability to apply them in professional field.
Article navigation
- Types of professional competencies
- Managerial competencies of managers
- Basic and special managerial competencies
- Competence improvement methods
- Professional competencies in different areas
- Professional competencies of a lawyer
- Professional competencies of an engineer
- Chef's professional competencies
- Conclusion
Managerial competencies are a set of knowledge, skills and personal characteristics that allow a manager to effectively cope with the duties of a leader. The degree to which a particular manager demonstrates a high level of official competencies determines how competently he will solve operational and strategic tasks in order to achieve the set goals.
Experience is the basis of managerial competencies. Experience implies not only the availability of theoretical knowledge, but also the ability to apply them in the professional field. First of all, these are the skills acquired by a specialist in different positions in different companies and tested in practice. In other words, managerial competencies are a key indicator of the manager's professionalism in terms of effective management.
Types of professional competencies
Regardless of whether a person occupies a managerial or executive position, there are two key groups of competencies:
- Basic competencies- a set of personal qualities that determine the effectiveness of a particular specialist as a whole. This group includes volitional, intellectual, emotional and communicative characteristics of a person.
- Special competencies- this is a range of knowledge, skills and abilities that are directly related to the professional activities of a particular specialist. For different positions, these competencies differ. For example, the special competence of an expert interpreter is the skill of simultaneous translation, and the special competences of a secretary include the competent compilation and management of the manager's work schedule.
All competencies of an employee, reflecting the possibilities of his personal growth, are conditionally divided into two groups:
- technical competencies of a specialist - professional knowledge, skills and abilities that are necessary for an employee holding a specific position;
- behavioral competencies are the universal competencies of an employee, including personal characteristics that characterize the effectiveness of a person as a whole.
In another way, this classification can be represented as personal and functional characteristics of a manager. The personal competencies of a leader are in many respects the initial inclinations of a specialist. The task of a manager who wants to raise his professional bar is to develop his strengths and lift the weak. While easily mastered functional competencies come during training and in the process of work, personal leadership competencies of management require the application of strong-willed efforts in order to develop their natural inclinations and eliminate shortcomings as much as possible.
Managerial competencies of managers
A professional manager is a specialist who must possess and apply basic managerial competencies in his work. While, for example, the professional competencies of an electronics salesman do not require serious organizational skills, for a manager, the ability to manage business processes and subordinates is the basis of the basics. A managerial position has its own specifics, which are reflected in competencies. This specificity is presented below in the form of abstracts:
- The work of a manager, unlike other types of intellectual labor activity, does not have a specific time frame. Therefore, the level and indicators of achievement of intermediate results are the main guidelines in the assessment of the manager.
- The strategies and operational actions of the manager are continuously adjusted under the influence of external market conditions. The ability to act in non-standard situations is far from the last place in the list of managerial competencies.
- The manager is responsible for the actions of his subordinates, takes into account risks and seizes opportunities. The professional competencies of a leader require the ability to assemble a strong team and organize an effective workflow.
- The corporate culture of management and the style of management practiced by them forms business reputation companies. The manager of any link is the bearer of corporate values that directly affect special competencies.
All these factors determine the range of competencies that a manager should possess. Control over the extent to which a specialist possesses certain professional skills is carried out by the immediate supervisor and specialists of the HR department, who enter the employee’s parameters into special tables and track progress. This format allows you to quickly identify the weaknesses of the manager and develop a program to eliminate them.
Basic and special managerial competencies
The core competencies of a manager include:
- Systemic strategic thinking. A leader who does not think ahead and does not track global trends is not able to be effective in the long term.
- Mastering the basics of marketing. Understanding the market and the company's place in the market, the ability to analyze information and synthesize effective marketing solutions with a limited budget - a brief description of marketing competencies.
- Financial management skills. The manager must be able to correctly distribute the limited resources of the company and use effective investment mechanisms to increase income.
- Knowledge of production, commercial and logistics processes.
- Development skills for new products and services.
- Knowledge of business and administration.
- Understanding and applying profile legislative framework governing a specific business area.
- Developed communication and personnel management skills.
- Understanding and applying the basics of information, commercial and economic security.
As for special managerial competencies, they depend on the specific industry and the specifics of the position held. For example, the competencies of a chief accountant who actually occupies a managerial position differ significantly from the competencies of a commercial director or a PR manager.
Managerial competencies can be considered not only in the context of basic and special skills. An alternative classification is the distribution of managerial competencies according to the nature of the leader's actions. This includes:
- Vision is the ability to predict and think at a tactical and strategic level, considering risks and seizing emerging opportunities.
- Action is the ability to purposefully and effectively organize your actions and the actions of your team to achieve a specific result.
- Interaction - the ability to form effective and comfortable relationships with partners, top management, subordinates and others.
Competence improvement methods
A successful manager systematically improves basic and special competencies. Professional development is carried out in several ways, which are conditionally divided into:
- Traditional teaching methods;
- Active learning methods;
- Workplace training.
Traditional teaching methods are used when a specialist needs to transfer the amount of knowledge and help to assimilate them in a short time. Traditional teaching methods include:
- lectures - one-sided presentation of educational material mainly in the form of theory with minimal feedback;
- seminars - a training format in which there is an active communication between the teacher and the audience;
- educational films are a convenient format that provides the possibility of remote development of new competencies.
Active learning methods, in comparison with traditional methods, are more efficient and have an individual approach that allows you to increase the level of competencies in a short time. This category includes:
- trainings - concise theoretical training with maximum practical development of skills;
- computer training is a software way of presenting and practicing the acquired knowledge and skills;
- group discussions - oral exchange of experience in the context of solving a specific problem;
- business games - modeling and working out situations that arise in professional practice;
- role-playing games - teaching interpersonal communications by modeling learning situations.
Workplace learning methods are a full-fledged practice with the acquisition of real skills and the exchange of experience. These methods include:
- temporary internships in other departments of the company to strengthen horizontal corporate ties;
- drawing up an individual training program based on the results of third-party observation of the workflow of the tested specialist;
- equal coaching with elements of informal mentoring for the exchange of experience between specialists in different areas;
- vertical direct mentoring under the control of senior management;
- coaching with independent search for solutions with the help of a trainer;
- familiarization with the corporate culture and value competencies of the manager.
There are many ways to improve competencies. For effective learning, it is important that the development of new knowledge and skills occurs slightly ahead of current trends, focuses on the comprehensive development of the company and effective interpersonal communications.
Professional competencies in various fields
The necessary personal and intellectual competencies of a professional in each field are different. For clarity, let's compare the knowledge, skills and abilities required to work as a qualified lawyer, engineer and chef.
Professional competencies of a lawyer
The main indicators of a qualified lawyer are such professional competencies as:
- knowledge of basic laws, their competent interpretation and application in practice;
- the ability to qualify events and facts from the point of view of law;
- skills in drafting legal documents, providing advice and drawing up legal opinions;
- ability to accept legal solutions and act within the law;
- skills to establish the facts of offenses and take measures to restore violated rights;
- systematic professional development;
- in-depth study of legislation and practice of its application.
Professional competencies of an engineer
An engineer must possess a wide range of technical knowledge and a number of personal qualities. His professional competencies include:
- understanding of technology and principles of organization of production;
- possession of analytical skills, the use of mathematical and economic calculations;
- maintaining business and engineering documentation;
- selection of qualified contractors and effective interaction with them;
- knowledge of regulatory documentation and GOST;
- advanced computer skills and special software;
- responsibility and ability to make quick decisions in difficult situations;
- High communication skills with subordinates and superiors.
Chef's professional competencies
The chef, as a person who is responsible for the operation of the establishment, must possess a large list of professional competencies, which are summarized below:
- understanding the basics of merchandising and cooking techniques of national cuisines;
- the ability to competently zone a restaurant in accordance with sanitary standards and principles of ergonomics;
- managing finances, developing budgets and evaluating the effectiveness of the kitchen and the institution as a whole;
- possession of personnel selection methods, the formation of an effective staff and the establishment of communications with subordinates;
- knowledge of the legal side restaurant business understanding of the rules and regulations for maintaining internal documentation.
A feature of corporate competencies is that they are universal for all employees of the company - from an ordinary specialist to a top manager. Corporate competencies are determined by the values of the company and its internal corporate culture. Therefore, this category includes the skills and personal qualities that every employee of the company should possess.
The development of corporate models and competencies lies with the management. Each company names the special competencies used to evaluate employees in its own way. Examples of corporate competencies look like this:
- leadership;
- teamwork skills;
- loyalty to the company;
- customer orientation;
- result orientation.
Corporate competencies are chosen by the company's management in accordance with the specifics of the activity and, as a rule, are reduced to certain models of thinking, behavior and ethics of employees. If a company focuses on a high level of service, value competencies will be formed around a customer-oriented approach. If a corporation values the cohesion of the team and the disclosure of individual creative potential, then communication and organizational skills will dominate in corporate competencies.