The most significant external factors influencing the marketing strategy of a firm in the software market are competition and state regulation.
After determining the potential market for the product, its segmentation, taking into account uncertainty and risk by segments, the impact of competitors on the segments is assessed. consumer market. Such estimates can be obtained, for example, from statistics or by expert means.

The influence of the state is manifested primarily through taxes, fines and duties. Despite the fact that in domestic conditions the real and nominal income and expenses of the firm differ, taxes, fines and duties are often levied on the basis of nominal results.

In this model, it is proposed to combine buyers into groups and for each of them to establish a certain group marginal price. The model is also considered there, adjusted for the costs of creating and marketing each new copy of the product.

When calculating the basic prices for information goods, traditional economic theory methods: cost-based pricing, demand-based pricing, and competitive pricing. At the same time, the costs of information production are made up of the costs associated with the implementation of individual stages or functions within the framework of the overall technological process. So, for example, for the case of production of statistical information technological process has the following steps:

1) observation;

2) preparation of primary data (measurement);

3) data transfer from information sources;

4) data validation;

5) processing of received data and their transformation into new messages;

6) data storage;

7) search for information and presentation in the form required by the user;

8) transfer of information.

In the case of creating an "ideological" product, the cost of its creation consists of the price of the time the idea (or idea) matures, the price of materials (documentation, raw materials); the price of the time for concretizing the idea, design and “packaging” of the message, as well as various bonuses for competence; More or less fixed costs.

In the case of the provision of interactive services, the main types of basic prices are:

· the cost of an hour of connection to an automated data bank (ADB);

the cost of obtaining data;

· the price of a subscription to the DBA and individual databases.

Concluding the consideration of the features of pricing for information market, we note the special nature of information as a commodity, which in turn inevitably leaves an imprint on the principles of setting prices in the market of information products. In some cases, information is distributed bypassing the market, and consumers receive it free of charge. However, interest information business concerns precisely the first aspect, i.e. the distribution of information in the respective market.

Introduction

The relevance of this term paper is that in modern conditions market formation, any enterprise cannot carry out planning without taking into account the analysis of the external environment. After Russia's transition to market relations, a huge number of companies have formed in our country and commercial enterprises. It's not a secret for anyone that not only getting maximum profit but also the very existence of any enterprise. Currently, there is an opinion that, in order to develop and survive in modern Russian reality, any enterprise must not only adapt to the external environment by adapting its internal structure and behavior in the market, but it must actively shape the external conditions through its activities, constantly identifying potential opportunities and threats in the external environment.

The purpose of the course work is to analyze the external environment of the company and identify the influence of environmental factors on the planning of the enterprise.

In accordance with this goal, the following tasks were set:

1. Comprehensively consider the concept of "the external environment of the company" and highlight the factors that have an external impact on the activities of the enterprise;

2. Analyze the impact of environmental factors on the activities of the enterprise on the example of the Heineken company;

3. Carry out an analysis of the influence of the external environment on advanced planning activities of the company "Heineken";

Object of study: factors of the external environment of the company.

Subject of research: analysis of the influence of the factors of the external environment of the company on the planning of the enterprise.

The theoretical significance of this work is the definition of the external environment as a set of forces negatively or positively affecting the work of the company, a detailed study of environmental factors, identifying their impact on the activities of the enterprise, a comprehensive coverage of the properties of external factors of influence, as well as a study of taking into account external influences in planning the work of the enterprise .

The practical significance of this work is the analysis of environmental factors (on the example of a particular company) and the development of recommendations for planning the activities of an enterprise in each specific case of this external influence.

External environment firms and its impact on enterprise planning

The concept and essence of the external environment

Currently, firms need to take into account the influence of factors outside the firm, since it is completely dependent on the outside world. Any enterprise cannot exist without: supply of resources; set qualified personnel; energy use; interaction with state bodies and public organizations; building strong relationships with partners and customers. All this is contained in the entrepreneurial process aimed at achieving the goals of the company. The components of these processes are diverse and are included in the external environment of the enterprise.

The manager, carrying out the planning of the company's activities, must be able to identify the most significant factors in the external environment that will positively affect his company, as well as find methods and ways to respond to negative external influences. Under these conditions, companies are forced to adapt to the environment in order to survive and maintain the efficiency of their activities, which is their main task.

The external environment is a set of external factors and forces that actively influence the position and prospects of the company, as well as the effectiveness of its activities.

So what determines the external environment of the enterprise? Consumers, competitors, government agencies, suppliers, sources labor resources, financial and public organizations, which are of great importance for the implementation of the company's operations - constitute a set of external influences taken into account when planning its activities.

Any company strives to respond as quickly as possible to constantly changing environmental conditions and cope with the consequences of its changes. This is one of the most important components of a company's success. At the same time, this ability to sensitively capture the slightest fluctuations in the optimal balance of external factors is a condition for implementing the planned strategic changes, which can be both long-term and current.

The external management environment as a whole is characterized by multicomponent, complexity, uncertainty, mobility and increasing interconnectedness of factors. It can be said with certainty that a change in at least one of its subjects entails a change in many other factors.

Note that every company is open system. In the process of obtaining resources from suppliers, designing and manufacturing products, providing services, selling products or services, the enterprise actively interacts with the external environment, which, in turn, also maintains continuous communication with the internal environment. That is why there is a mutual influence of external and internal environment enterprises to each other.

The environmental factors that influence the activities of the enterprise are presented in Figure 1.

Figure 1. Environmental factors affecting the activities of the enterprise

Consider in detail each factor of the external environment:

external economic factors;

Any company can be affected by many external economic factors. When planning the activities of an enterprise, it is necessary to take into account the general state of the country's economy, the availability of credit, understand what impact exchange rates can have, how much taxes will have to be paid, and much more.

When analyzing the external environment of a particular company, in without fail, it is required to estimate the series economic indicators. This includes: lending interest rate; exchange rates; economic growth rates; inflation rate; consumption structure and its dynamics; economic conditions in foreign countries; trade balance indicators; change in demand; monetary and financial policy; market trends valuable papers; the level of labor productivity in the industry and the rate of its growth.

The overall health and well-being of an economy has a direct impact on an organization's ability to remain profitable during the developmental stage of the business cycle. The macroeconomic environment as a whole will determine the level of opportunity for companies to achieve their economic goals. The growth of the country's economic indicators increases the demand for goods and services of the company and provides prerequisites for growth, the decline in economic indicators, in turn, reduces the demand for goods and services, which reduces the profit of the enterprise.

Thus, with the unfavorable development of the economy in the country and the lack of stability, the ability of the population to purchase goods is modified. Many consumers tend to buy cheaper goods, durable goods are saved for the future. Sometimes, in the event of a decrease in the prices of goods, demand increases slightly due to people who believe that in the future it will rise sharply and this purchase will bring tangible benefits. There is a redistribution of costs. The money is mainly spent on buying food and clothes. It is also necessary to take into account the level of unemployment in the country.

The lending rate also affects the purchasing power of the population. The lower the rate, the more people can afford a loan, the more likely the population is to make purchases. This is reflected in the development of the enterprise. Lending for the expansion of production affects the increase in the capacity of the enterprise and the time for the introduction of these capacities.

Inflation is one of the most destabilizing factors. Even the predictable increase in inflation does not provide an accurate answer to the question of consumer demand for each specific product.

And yet, each sector of the economy is characterized by its growth, due to labor productivity in the industry and its relevance at this stage.

* external political and legal factors;

Various legislative and state factors play a huge role in the company's activities. They influence the level of existing opportunities and threats in its activities. The main regulators of activities for some companies are national and foreign governments, which can act as employers, as well as buyers or intermediaries. This means that for these companies, the assessment of the political environment may be the most important aspect of the analysis of the external environment. Such an assessment is carried out through the identification of political and legal factors affecting the company. There are many such factors, even more of their various combinations, therefore, we will single out and list the most frequently encountered in the analysis of the external environment: changes in tax legislation; legislation on environmental protection; alignment of political forces; business-government relations; patent law; money-credit policy; antimonopoly law; state regulation; federal elections; political conditions in foreign countries; dimensions state budgets; government relations with foreign countries.

* External social and cultural factors;

These factors shape the way we live, work and consume. They have a significant impact on almost all companies. New trends create a type of consumer and, accordingly, create a need for other goods and services, defining new strategies for the organization.

Socio-cultural factors that companies face most often:

l lifestyle, educational standards;

l the presence of subcultures;

l the attitude of the population to the quality of goods and services;

l attitude to work, attitude to rest;

l attitude towards the government;

l attitudes towards environmental pollution control and energy conservation; social welfare;

l birth and death rates;

l coefficient of average life expectancy;

b coefficients of intensity of immigration and emigration;

b average income population.

It must be remembered that the basic views on life and the preservation of spiritual values ​​in society are characterized by a high degree of stability. This must be taken into account when planning long-term strategies for the company's activities. Any company that chooses target audience some subculture, should be guided by the general system of spiritual values, habits and traditions of this subculture.

The specificity of products supplied to the regions directly depends on demographic characteristics, such as birth and death rates and the proportion of women and men.

* External technological factors;

Their influence on companies is considered the main driver of industrial progress. The revolutionary technological changes and discoveries of the last decades, for example, the production with the help of robots, the penetration of computers into the daily life of a person, new types of communication, transport, weapons and much more, represent great opportunities and serious threats, the impact of which managers must be aware of and evaluate. Some discoveries can create new industries and shut down old ones.

The process of creating a new and destroying the old can be assessed as the impact of technological factors. Accelerating technological change is shortening the average life cycle product, so companies must anticipate what changes new technologies bring with them. These innovations can affect not only production, but also other functional areas, such as human resources (selection and training of personnel to work with new technologies) or, for example, marketing services, which are tasked with developing methods for selling new types of goods.

All these components of the external environment of enterprises to a greater or lesser extent influence the planning of its activities in order to increase efficiency.

The competitive external environment is also important for the company's activities, when several competing business entities are simultaneously operating, offering goods or services of the same name.

Subsection "Protection from noise and other physical factors of influence".- 2.5.6. Subsection "Protection from noise and other physical factors of influence". When considering and analyzing the submitted design materials, the following is checked in this part: the presence of noise sources and other factors in the area where the facility is located ... ...

GOST 15150-69: Machines, instruments and other technical products. Versions for different climatic regions. Categories, conditions of operation, storage and transportation in terms of the impact of environmental climatic factors- Terminology GOST 15150 69: Machines, devices and other technical products. Versions for different climatic regions. Categories, conditions of operation, storage and transportation in terms of the impact of climatic environmental factors ... ... Dictionary-reference book of terms of normative and technical documentation

Gender Development Index- (HDMI) reflects achievement across the same range of factors as the Human Development Index (HDI) life expectancy, educational attainment and income, however the results are adjusted for gender disparities… Gender Studies Terms

Normal values ​​of environmental climatic factors- 2. Normal values ​​of climatic factors of the environment, refined for use in technology, naturally changing values ​​of climatic factors within a given geographical area, taking into account the location of the product. Source … Dictionary-reference book of terms of normative and technical documentation

The method developed by gr. employees of the IGEM Academy of Sciences of the USSR (Shatalov et al., 1964) for medium and large-scale metallogenic studies and compiling the corresponding metallogenic maps. This method consists in identifying and special studying ... ... Geological Encyclopedia

GOST ISO 13855-2006: Equipment safety. The location of protective devices, taking into account the speeds of approach of parts of the human body- Terminology GOST ISO 13855 2006: Equipment safety. The location of protective devices, taking into account the speeds of approach of parts of the human body original document: 3.2 general characteristics system shutdown T: Time or displacement elapsed from … Dictionary-reference book of terms of normative and technical documentation

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normal values ​​of environmental climatic factors- Naturally changing values ​​of climatic factors refined for use in engineering within a given geographical area, taking into account the location of the product. [GOST 15150 69] Topics external influencing factors storage conditions and ... ... Technical Translator's Handbook

risk- 2.19 risk potential harm to the organization as a result of the implementation of some threat using the vulnerabilities of an asset or group of assets. Note Defined as a combination of the likelihood of an event and its consequences. ... ... Dictionary-reference book of terms of normative and technical documentation

analysis- 3.8.7 review activity undertaken to determine the suitability, adequacy and effectiveness (3.2.14) of a subject matter in order to achieve specified objectives Note Analysis may also include determining... ... Dictionary-reference book of terms of normative and technical documentation

Books

• Automated system ASONIKA for modeling physical processes in radio-electronic means, taking into account external influences, Shalumov A.S.. The monograph presents the works scientific school modeling, information technology and automated systems(NS MIT AS) Professor A. S. Shalumov and the Scientific School "ASONIKA" Professor ...
• Neutralization of the Negative Impact of Vulnerability Factors of the National Banking Sector, Lavrushin Oleg Ivanovich, Brovkina Natalia Evgenievna, Amosova N. A. Russian Federation and its support in view of…

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Nechay Maria Grigorievna. Anti-crisis management of the financial stability of enterprises, taking into account external and internal factors: dissertation ... candidate economic sciences: 08.00.10 / Nechay Maria Grigorievna; [Place of protection: Vol. state un-t].- Tomsk, 2009.- 214 p.: ill. RSL OD, 61 10-8/608

Introduction

1 Theoretical and methodological approaches crisis management financial stability of enterprises 11

1.1 Anti-crisis management of the financial stability of Russian enterprises 11

1.2 Methodological approaches to diagnosing crisis processes and improving financial stability enterprises 26

1.3 Bankruptcy mechanism in the anti-crisis management system 45

Chapter 1 Conclusions 64

2 Analysis of the impact of changes in tariffs of natural monopolies on the financial condition of enterprises (on the example of the Tomsk region) 67

2.1 Analysis of the impact of changes in tariffs for the services of natural monopolies on economic growth and inflation in the economy.67

2.2 Analysis of trends in the financial condition of enterprises in the main industries (types economic activity) Tomsk region 78

2.3 Analysis of the financial condition of energy-producing enterprises of the Tomsk region 93

Chapter 2 Conclusions 105

3 Improving anti-crisis management of the financial stability of enterprises based on minimizing external negative impacts ... 107

3.1 Increasing the financial stability of enterprises based on the containment of tariffs of natural monopolies 107

3.2 Creation of an effective system for monitoring the financial stability of enterprises 122

3.3 Modeling the socio-economic consequences of tariff growth and stimulating energy producers to improve their performance based on the establishment of objectively determined costs 138

Chapter 3 Conclusions 152

Conclusion 156

List of used sources and literature 161

Introduction to work

Relevance of the research topic. The theory and practice of anti-crisis management of enterprises is of particular importance in the context of the financial crisis. The reasons for the pre-bankrupt state of enterprises are: ineffective marketing policy, low level of management, lack of a system for monitoring the financial and market state of the enterprise, as well as low controllability of environmental factors. Thus, in general, the crisis trends in Russian enterprises determined by external and internal factors. External causes are primarily due to the prices for the services of natural monopolies, which are not dependent on enterprises, and the prices for material resources.

Most Russian enterprises in the course of their development and operation are faced with crisis processes, which necessitates the introduction of an anti-crisis management system and regular enterprise risk management in order to neutralize or mitigate crisis situations.

The cost of services of energy-producing enterprises is included in the sphere of special control and regulation by the state. However, in order to create a competitive market for the electric power industry, to form an efficient, self-developing structure of the industry, an organizational and functional reform of the industry was carried out, accompanied by a trend to reduce the scope of state control over the activities of energy supplying enterprises. The current situation, due to the special importance of the industry for the safe functioning and development of the country's economy, actualizes the issues of anti-crisis management, taking into account the balance of interests of energy-producing and energy-consuming enterprises.

In this regard, it is relevant to study the dependence of the financial condition of enterprises on changes in environmental factors: the cost of services of natural monopolies, assessing the degree of their financial stability, introducing mechanisms for anti-crisis management of the financial stability of enterprises and creating an effective system financial control behind the activities of energy producers based on modern monitoring and modeling of the socio-economic consequences of tariff growth.

The degree of scientific development of the problem. The essence and methods of anti-crisis management of an enterprise are considered in the works of G. A. Aleksandrov,

M. D. Aistova, K. V. Baldina, A. G. Gryaznova, S. A. Dvedenidova, R. N. Denikaeva, E. P. Zharkovskaya, E. M. Korotkova, E. S. Minaeva, V. P. Panagushina, R. A. Popova, N. V. Rodionova, E. M. Trenenkova, E. A. Utkina. In particular, there is a change in the views of Russian scientists on the essence of anti-crisis management, the need to use a systematic approach in the analysis and synthesis of its methods is indicated.

The influence of natural monopolies on the socio-economic development of territories, the financial condition of consumers of services of infrastructure industries is considered in the works of G. S. Aslanyan, A. G. Vdovichenko, E. V. Galperova, B. Z. Gamm, A. F. Dyakova, A P. Zotova, Yu. D. Kononova, D. Yu. Kononova, E. N. Kudryashova, N. G. Lyubimova, N. I. Suslova, D. N. Patrusheva, A. A. Tukenova V. Khlebnikov and others, it also examines the effectiveness of state control over the activities of natural monopolies in Russian practice and in developed foreign countries.

The analysis of the financial condition of organizations, including financial stability and assessment of the probability of bankruptcy, is considered in the classic works of K. V. Baldin, I. A. Blank, O. N. Volkova, L. V. Dontsova, N. A. Nikiforov, D A. Endovitsky, V. V. Kovalev, E. V. Negasheva, R. S. Sayfulin, A. D. Sheremet, and is also supplemented and improved in certain narrow areas by such young researchers as S. A. Dvedenidova, G V. Levshin, E. M. Trenenkov, G. A. Khaidarshina, I. V. Chernyaeva, Z. A. Krush, A. V. Lushchikova, and others.

Despite the accumulated theoretical and methodological experience in the field of financial analysis, anti-crisis management, there are few works evaluating the impact of the activities of natural monopolies on the financial stability of consumers of their services and the effectiveness of the state's impact on the financial condition of the enterprises themselves that provide services in the field of electricity, water supply, and gas facilities.

Consideration in the dissertation research of the problems of overcoming crisis phenomena at enterprises in the rapidly changing conditions of the national economy of Russia from the position of assessing their financial stability due to changes in tariffs and services of natural monopolies made it possible to generalize the accumulated experience and develop new scientific and methodological approaches, which in an integrated form represent an effective system of anti-crisis management of the enterprise.

Region research. Dissertation performed within the framework of the section "Finance of enterprises and organizations" of the passport of the specialty VAK 08.00.10 - "Finance, money turnover and credit" in accordance with paragraph 3.3 "criteria and methods for assessing the financial stability of enterprises, the study of internal and external factors affecting financial stability", paragraph 3.13 "forms and methods of financial recovery of enterprises."

object research are the financial and economic relations of energy-producing and energy-consuming enterprises in the regions of Russia

Subject research- conditions and methods for increasing the financial stability of enterprises with the allocation of internal and external factors.

The purpose of the dissertation is the development of theoretical and methodological provisions and recommendations for creating an effective system for monitoring the financial stability of enterprises and the formation of integrated systems of anti-crisis management, taking into account the balance of interests of energy-producing and energy-consuming enterprises.

To achieve this goal, it was necessary to solve the following main tasks:

explore the causes of crisis processes in Russian enterprises and propose a classification of factors affecting their financial stability;

explore ways to improve the financial stability of enterprises and propose methodological foundations for creating integrated systems of anti-crisis management;

analyze the effectiveness of anti-crisis procedures in the process of bankruptcy of enterprises;

spend comparative analysis financial condition of energy-consuming (by main types of economic activity) and energy-providing enterprises of the Tomsk region;

to develop an effective system for monitoring the financial condition of enterprises, which ensures the forecasting of economic results due to changes in the cost of tariffs and services of natural monopolies;

propose methods for assessing the socio-economic consequences of changes in tariffs and services of natural monopolies.

Theoretical and methodological basis of the dissertation research is the application of the basic principles and methods of scientific knowledge, the use of the provisions of the theory of anti-crisis management of an enterprise, methods of financial analysis and financial management organizations, methods of economic statistics in the process of assessing the impact of external factors on the financial stability of enterprises.

In the process of researching problems on the chosen topic, the author of the dissertation relied on the fundamental and special literature of domestic and foreign authors, legislative and regulations regulating the activities of subjects of natural monopolies, the practice of anti-crisis financial management, risk analysis of the financial stability of enterprises, internal reporting of enterprises in the Tomsk region, publications on research issues in thematic pages of the Internet.

In the process of research, such general scientific methods of cognition as analysis and synthesis, a systematic approach, as well as economic and statistical methods of information processing were used.

The research methodology was based on the study, generalization, systematization and critical assessment of the knowledge gained in the field of domestic and foreign theory and practice of anti-crisis financial management, risk management typical enterprises and subjects of natural monopolies, methods of controlling their financial condition and increasing financial stability, as well as the analysis and testing of certain conceptual provisions of the dissertation work.

The information basis of the study compiled the statistics of the Federal Service state statistics, including her Territorial body in the Tomsk region, Higher arbitration court RF; legislative and regulatory acts of the Russian Federation, constituent entities of the Russian Federation, the Federal Tariff Service, the Regional Energy Commission for the Tomsk Region; accounting and financial statements enterprises of the Tomsk region, the information base of the REC of the Tomsk region and others.

Scientific novelty of the dissertation research is to develop theoretical and methodological provisions for the formation of an integrated system of anti-crisis management and increase the financial stability of enterprises based on the effective regulation of tariffs for the services of natural monopolies and

identifying the internal reserves of enterprises, which makes it possible to coordinate the interests of energy producers and energy consumers.

The scientific novelty of the work is confirmed by the following scientific results submitted for defense:

it has been proved that the system of anti-crisis management of energy producing and energy-consuming enterprises should be built on the basis of monitoring their financial stability, which ensures timely diagnostics and systemic management of crisis processes;

the structure of the organization of the system for monitoring the financial stability of enterprises and forecasting economic results depending on the change in the cost of services of natural monopolies (energy, heat-producing enterprises and services) public utilities);

sectoral features of anti-crisis management of energy and heat producing enterprises and methods for improving the efficiency of monitoring them are identified and systematized. financial activities;

systematized methods and tools of anti-crisis financial management of enterprises, including diagnostics of a crisis state, selection of the most effective internal mechanisms for restoring financial stability;

5) proposed a methodology for justifying tariffs for the services of enterprises -
monopolists in the field of energy supply, stimulating enterprises to implement
measures to improve financial stability.

Practical significance of the results of the dissertation research lies in the possibility of using the main provisions in the formation of a modern integrated system of anti-crisis management of enterprises, an effective system for monitoring the financial stability of forecasting methods negative consequences growth of tariffs for the services of natural monopolies. The methodological support created as a result of the study can be used by the heads of territories, individual enterprises, anti-crisis managers, owners of enterprises, as well as potential investors to modernize the management system in modern business conditions.

The results of the dissertation research can be used in educational process in the courses "Finance of enterprises (organizations)", "An-

crisis management” for students of higher educational institutions, as well as in the system of training and retraining of managers and specialists of government bodies and enterprises.

Approbation and implementation of the results of the work. The main provisions and recommendations contained in the dissertation were reported and approved at scientific and practical conferences different levels, including: All-Russian scientific and practical conference"The Russian Economy in the Context of Globalization: Trends and Prospects" (Tomsk, TPU, 2007), All-Russian Scientific and Practical Conference "Innovative Economy in Russia: Problems and Prospects" (Tomsk, 2008), VIII Economic Readings "Innovative Opportunities" Strategies 2020 "(Tomsk, 2008).

The methodological tools proposed in the dissertation are used in the activities of the Federal Tariff Service, the Regional Energy Commission for the Tomsk Region, the Administration of the Tomsk Region and government bodies municipalities areas; accepted for use on a number of industrial enterprises Tomsk region, which is confirmed by acts of implementation.

Publications. On the topic of the dissertation, 11 scientific and educational works were published, including 3 in publications contained in the List of leading peer-reviewed journals and publications recommended by the Higher Attestation Commission of the Ministry of Education and Science of the Russian Federation. The total volume of publications is 34.48 pp, including author's - 9.52 pp.

The structure and scope of the dissertation Introduction

Methodological approaches to diagnosing crisis processes and improving the financial stability of enterprises

Anti-crisis management updates the functional aspects of identifying and overcoming the reasons that impede the recovery of the enterprise, and the radicalization of measures that restore its solvency. According to some authors, for enterprises that have reached the stage of development and rise in their life cycle, the economic side of the crisis and, consequently, the need for diagnostics is expressed in a deficit Money necessary for conducting production and settlements with creditors. But this approach suffers from abstractness, since it does not take into account the individual characteristics of the life cycle of an enterprise, in which crises are possible due to the process of development and growth, the age and size of the organization.

The absence or insufficient development of the strategic management system at the enterprise leads to a strategic crisis, in particular: - the lack of a clear structuring of the strategic goals of the enterprise; - the development of an enterprise strategy is not considered as milestone planning is not related to other stages of planning; - orientation of top managers to the solution of operational and current tasks to the detriment of strategic ones. Identification of the causes of the crisis at this stage includes: analysis of the effectiveness current strategy and its functional areas based on monitoring key indicators activities of enterprises in functional areas; analysis competitive advantage enterprise, its strengths and weaknesses, opportunities and threats (SWOT analysis); analysis of the competitiveness of products, prices and costs. It should be noted that the decrease in the competitiveness of products and, as a result, the decrease in sales is the main indicator of the crisis. Consequently, the enterprise must have a full-fledged marketing service and organize marketing research in all areas of activity: situation analysis, analysis of the competitiveness of products, development of a program to increase competitiveness. In a crisis with limited resources and time, it is recommended: a) to understand what parameters of competitiveness are most valuable for the consumer, and to focus attention and resources on them; b) assess promotion errors: lack of advertising, mood and controllability of the distribution network; c) analyze the quality, literacy of the organization of advertising, branding.

The deepening of the strategic crisis leads to the emergence of a tactical crisis, the external signs of which are: - problems with the sale of products; - downsizing of activities; - decrease in profitability and the absolute size of profit; - downsizing, etc.

Further development of the crisis process is found in the growth of the enterprise's debt, the deterioration of liquidity indicators. As a result, the crisis process passes into the next phase - the phase of the security crisis. The indicators of the latter are the lack of own funds and reserve funds, inflated accounts payable, a sharp decline in solvency, etc.

A security crisis may result in a temporary or long-term chronic insolvency of an enterprise. The state of insolvency, unprofitability of financial and economic activities indicates that the enterprise is under the threat of bankruptcy. The study of the causes that determine the process of anti-crisis management allows us to propose a classification of the main factors in the emergence of a crisis situation in the activities of an enterprise, presented in Table 2.

Environmental factors require special market (marketing) research. At the same time, for the purposes of manageability, they must be subject to formal evaluation. Adoption management decision requires the implementation of the principle of complexity in forecasting and assessing external and internal factors.

The peculiarity of anti-crisis management is manifested in the integration into a system of diagnostics, prevention, crisis management, restructuring strategies and the use of non-standard methods in management. From these positions, anti-crisis management is presented as a constructive response to the changes identified as a result of diagnostics that threaten bankruptcy or disruption of normal functioning.

For senior management and the owners of the enterprise, diagnostics is a means of obtaining reliable, high-quality information about its real capabilities at the initial stage of the economic crisis and the basis for the introduction of special management methods and mechanisms. Based on the results of diagnostic and preventive studies of various aspects of the enterprise, managers and owners have the opportunity to start developing a reflexive model of anti-crisis management of their enterprise.

Bankruptcy mechanism in the anti-crisis management system

Russia embarked on the path of market reforms without having legislative framework on bankruptcy matters. In the conditions of the planned and administrative economy of the USSR, the application of bankruptcy procedures was impossible. During this period, the losses of some enterprises were repaid by the profits of others. As a result, inefficient enterprises continued to exist, hindering the development of profitable enterprises.

Building foundations in Russia market economy demanded, among other things, the formation of the institution of bankruptcy.

First try legal regulation relations related to the insolvency of enterprises, was undertaken in the Decree of the President of the Russian Federation of June 14, 1992. No. 623 "On measures to support and improve the insolvent state enterprises(bankrupts) and the application of special procedures to them. This decree established the procedure for declaring state enterprises bankrupt by the State Property Committee of Russia and was a transitional from the Soviet economy to developing market relations. But already on November 19, 1992, the Supreme Council of the Russian Federation adopted the Law of the Russian Federation “On the insolvency (bankruptcy) of enterprises”. This law was put into effect on March 1, 1993 and was in effect for 5 years. The adoption of the first bankruptcy law did not cause a wave of bankruptcies in Russia, as many predicted. Creditors and debtors were cautious about the new institution in the legislation, perceiving it only as a mechanism for the liquidation of organizations.

In addition, in the first years of application of the bankruptcy law, its imperfection became obvious. The law superficially regulated the consideration of bankruptcy cases and contained norms that did not allow the effective use of bankruptcy procedures.

It took preparation new edition law on bankruptcy, which ended with the adoption of the Federal Law of 08.01.1998 "On Insolvency (Bankruptcy)". The the federal law entered into force on 03/01/1998 and was a big step forward on the way to the formation of a civilized institution of bankruptcy in Russia.

Bankruptcy specialists, analyzing new law, noted that it cannot be attributed to either “pro-creditor” or “dollar” ones, this is the “golden mean”, which makes Russian system insolvency (bankruptcy) flexible, allowing to fully take into account the conditions of the debtor's insolvency in relation to each specific case.

However, the very first years of application of this law showed the prematureness of such conclusions. Legislators failed to ensure that the law takes into account the interests of all participants in the bankruptcy case. Its application allowed creditors, using the excessive powers granted to them and the debtor's lack of effective mechanisms to protect their interests, to use bankruptcy procedures to establish control over economic activity its competitors with the subsequent sale of the debtor's business (a kind of raiding). “Custom-made” bankruptcies, the purpose of which was not to improve the health of enterprises, but to change their owners, became widespread.

These shortcomings of this law made it necessary to continue work on improving bankruptcy legislation, and already in 2002. A new Federal Law of October 26, 2002 “On Insolvency (Bankruptcy)” was adopted, which entered into force on December 3, 2002. The new law pays great attention to measures to prevent bankruptcy. So, for example, along with pre-trial sanitation and external management a new procedure was created, financial recovery, which allows restoring the solvency of the enterprise while maintaining the current management and ownership structure.

So, let's consider the restoration procedures offered by the current Bankruptcy Law. One of the measures aimed at restoring the solvency of the debtor is pre-trial sanitation.

Defining pre-trial rehabilitation as measures to restore the solvency of the debtor, taken by the owner of the debtor's property - unitary enterprise, founders (participants) of the debtor, creditors of the debtor and other persons, Article 2 of the Bankruptcy Law unreasonably expands its content. In fact, pre-judicial rehabilitation is only one of the measures to restore the solvency of the debtor, which is expressed in the provision to the debtor by its founders (participants), the owner of its property, creditors or other persons as part of measures to prevent bankruptcy of financial assistance in an amount sufficient to pay off monetary obligations and mandatory payments and restoration of solvency. When carrying out pre-trial rehabilitation, it is important to take into account that, according to the provisions of the Civil Code of the Russian Federation (Article 575), it does not allow in relations between commercial organizations donation, i.e., the gratuitous transfer of ownership of a thing or property right (requirement) or exemption from a property obligation.

The provision of financial assistance may be accompanied by the assumption by the debtor or other persons of obligations in favor of the persons who provided financial assistance.

An increase in the debtor's authorized capital at the expense of additional contributions from participants or an additional issue of shares does not comply with the provisions of the legislation regulating activities business companies and functioning of the securities market. However, it is necessary to consider the provisions of the Bankruptcy Law as having priority over the rest due to the special nature of the legal regulation carried out by them, as well as more late deadline editions.

In addition to pre-trial rehabilitation, measures to restore solvency include the procedure for financial recovery. Financial recovery - a new bankruptcy procedure for the legislation of the Russian Federation - was introduced by the Bankruptcy Law. Attempts to introduce a similar bankruptcy procedure were already made in the bankruptcy law of 1992. At that time, this procedure was called “sanation” and, of course, was very different from the financial recovery procedure established by the Bankruptcy Law.

Analysis of trends in the financial condition of enterprises in the main industries (types of economic activity) of the Tomsk region

In order to establish an objective picture of the financial condition of energy supplying enterprises in comparison with the financial condition of the main energy consumers (other industries (types of economic activity)) we will conduct a comparative analysis of the main financial and economic indicators.

The official data of the Tomsk Regional Statistical Office were used as an information base. Based on information availability, an analysis of the structure and dynamics of changes in non-current and current assets organizations by type of economic activity in the period from 2005 to 2007; analysis of the total debt on obligations and receivables of enterprises for the same period; the share of unprofitable and profitable organizations by main types of economic activity was analyzed; balanced financial result (profit or loss) for the full range of organizations in the period from 2005 to 2007.

Separately, the activities and financial condition of organizations for the production and distribution of electricity, gas, water are considered: production, transmission and distribution of electricity; production and distribution of gaseous fuels; production, transmission and distribution of steam and hot water (thermal energy); collection, purification and distribution of water according to the above indicated range of indicators in the period from 2005 to 2007.

Calculations of the liquidity ratio, equity ratio working capital, coefficient of autonomy, profitability of products and profitability of assets in the period from 1998 to 2007. by main industries (since 2004 - types of activity) of enterprises of the Tomsk region and, in more detail, by organizations for the production and distribution of electricity, gas, water.

The initial data and the results of the analysis are presented in Appendix G, in tables G.1 - G.23. Based on the results of the analysis, the following conclusions can be drawn. According to the results of 2005-2007, as follows from table G.1, the value of non-current assets of organizations for the production and distribution of electricity, gas and water in 2007 compared with 2005 decreased by 903,345 thousand rubles, and the value of current assets for this period increased by 559350 thousand rubles, while non-current and current assets of organizations, for example, Agriculture increased by 3460640 thousand rubles. and 3,067,071 thousand rubles. respectively. An increase in the value of non-current and current assets is also observed in other positions: for mining companies, manufacturing industries, transport and communications organizations (Figures 8, 9).

Horizontal analysis (Table G. 12), performed by the chain method, shows that the dynamics of non-current and current assets of the analyzed organizations is generally positive (the growth rate of non-current and current assets in 2007 was 107.5% and 109.4%, respectively), however, in 2006 there is a decrease in the growth rate of non-current assets by 14.4% compared to 2005 (the growth rate was 85.6%). At the same time, the largest increase in non-current assets in 2007 (by 24.5%) within this type of activity is observed in organizations involved in the collection, purification and distribution of water (growth rate - 124.5%, table G. 12), and the largest increase in current assets in 2007 (by 84.9%) for organizations producing and distributing gaseous fuels (Table G L 2).

However, the growth rates of non-current and current assets of organizations of this type of activity are quite low in comparison with the growth rates of the assets of organizations, for example, agriculture (the growth rate of non-current and current assets in 2007 amounted to 235.2% and 131.2%, respectively), transport and communications (the growth rate of non-current and current assets in 2007 amounted to 129.5% and 155.8% respectively) and others (Table G.3).

According to the vertical analysis (table G.2), the share of organizations for the production and distribution of electricity, gas and water in the structure of non-current and current assets of organizations by type of economic activity in general ranks 4-5 after organizations of transport and communications, as well as wholesale and retail. At the same time, the largest share is occupied by mining organizations and manufacturing industries, which is explained by the specifics of the region.

On average, for the analyzed period, the share of these organizations in the structure of non-current assets amounted to 8.4%, in the structure of current assets - 4.1%, while there is a negative trend this indicator, and, for example, the share of transport and communication organizations in the structure of non-current assets averaged 12.5%, in the structure of current assets - 7.1% (Table G.2).

In the structure of non-current and current assets of organizations for the production and distribution of electricity, gas and water, the largest share is occupied by organizations for the production and distribution of electricity, however, as the analysis of the dynamics shows, in 2006 there was a sharp decrease specific gravity current assets of these organizations (table G.11).

Analyzing table G.4, one can see that in 2007, compared with 2005, the total debt of organizations for the production and distribution of electricity, gas and water increased by 959,550 thousand rubles, and accounts receivable decreased slightly - by 212,670 thousand rubles, this circumstance is a general trend for almost all organizations of the Tomsk region of the study period.

According to the analysis of the dynamics, the growth rates of the analyzed indicators are decreasing (Table G.6), and this is in this case a positive trend, but within this type of activity the situation is ambiguous, for some positions there is either a sharp increase in indicators, or their fall (Table G. 15).

Creation of an effective system for monitoring the financial stability of enterprises

One of the external factors causing the emergence of a crisis financial situation at enterprises-consumers of electricity and heat is the increase in tariffs for the services of natural monopolies. It is well known that these items in the cost structure are significant in size and poorly manageable.

We would like to remind you that a phased increase in the market share of sales at non-regulated prices is currently being carried out, and from 01.01.2011 electricity will be supplied in full at free (non-regulated) prices.

In the context of a decrease in the level of state regulation of prices (tariffs) for the services of natural monopolies, the need to create a unified, integrated system for monitoring the financial condition of consumers and producers of energy and public utilities becomes especially relevant.

Modern management methods provide for solving the problems of developing strategic trajectories of socio-economic objects, quickly assessing the effectiveness of various options for managerial influences when external conditions change, allocating resources, and assisting in the development of innovative developments. The solution of these tasks is possible on the basis of an effectively functioning monitoring system. Monitoring the financial stability of enterprises, on the one hand, is an independent direction of the monitoring process, on the other hand, it should be part of the overall system for monitoring the socio-economic development of the territory and the country as a whole. Like any management system, monitoring should include the following subsystems: range of functions; effective organizational structure; decision making methods (including effective analysis); availability of an adequate information base; regulatory framework that provides effective implementation functions at existing structure; subsystem of responsibility and incentives for effective execution; control and operational regulation. Monitoring of energy producers and energy consumers is a specially organized and permanent system for collecting and analyzing economic, statistical, accounting, financial and production information in order to ensure the normal financial stability of enterprises, to prevent bankruptcy based on the establishment of economically justified tariffs for the services of natural monopolies, while respecting the interests of consumers and manufacturers.

The main participants in the monitoring system should be: - authorities state power(executive and legislative); - specialized control and executive bodies - FTS, REC, statistical bodies; - energy producers; y - consumers of energy, including the population.

The target function of the system for monitoring the financial stability of enterprises is to ensure the anti-crisis functioning of enterprises and territories through the timely regulation of the cost of services of natural monopolies. The monitoring system is designed to motivate decision-making by management structures of all levels on effective functioning and assist in the choice of anti-crisis management mechanisms and methods to improve financial stability. An equally important functional purpose of this system is to model situations, develop strategic development options, reconcile the interests of the authorities, the population, energy and service producers, and industrial consumers.

The monitoring system can provide the implementation of the above functions through the following forms of activity: - transfer of information on requests and applications in the required form; - publication of reference, analytical, methodical literature; - holding information and training seminars; - Providing direct advice.

The system for monitoring the financial stability of enterprises should be aimed at solving the following main tasks: - collection, analytical processing of internal and external information; - analysis of the received information and forecasting of crisis situations; - bringing the information received to the authorities and managers of enterprises; - advising representatives of management structures: a) on methods for improving financial stability, operational and tactical actions to overcome the crisis, to prevent bankruptcy; b) by the size of the adjustment of the cost of tariffs of energy producers, services of the communal complex; c) in terms of directions and volumes of repair and investment activities of organizations of natural monopolies; - modeling of economic, financial and social consequences of price changes (tariffs); - participation in the implementation of socio-economic policy; - participation in the restructuring and restoration of insolvent enterprises; - preparation of proposals for the development and implementation of innovative, investment projects, research works; - development and methodological support of the processes of implementing measures for the sustainable, purposeful development of individual enterprises and the territory as a whole.

Taking into account the strict linkage of the activity of the monitoring system with the strategic objectives of the development of the country and the region, the main principles of its formation are formulated as follows: - organizational unity with other management systems for the socio-economic development of the region; - interconnection of the strategic goals of the monitoring system with the directions and goals of the development of the territory; - complexity; - openness and accessibility of the system; - formalization of information processing and its evaluation; - unambiguous interpretation of indicative and estimated indicators; - flexibility and adaptability of the system; - the principle of system co-financing; - system improvement: data processing methods; methodological support, etc.; - the principle of system expansion.

It should be noted that state regulation of natural monopolies in the energy sector led to the formation of a monitoring system for their production, economic, financial and investment activities. At the same time, the monitoring system for energy producers is aimed at ensuring the socio-economic development of the country, the region based on reliable energy supply while optimizing resource costs and agreeing on a balance of interests of participants.

When choosing a strategy, it is necessary to consider how the impact of this strategy on environment, and the impact on the enterprise from the external environment.

When preparing a plan, it is necessary to provide for those events that may not happen as expected, and slow down the movement towards the goal. It makes sense to know in advance where this might happen and think about ways to prevent possible damage. For the purposes of strategic analysis, a methodology for taking into account external factors, called "Analysis of STEP - factors", is applied. The abbreviation STEP (STEP) is made up of the first letters of the words: Social (Social), Technological (Technological), Economic (Economic), Political (Political). This is a mnemonic - just a simple way to remember the factors that affect the organization.

To social factors applies, for example, human factor, which is characterized by a certain number of indicators of living standards, including average per capita income, subsistence minimum, average salary. People grow up in a particular society, which forms their basic views, values ​​and norms of behavior. Almost without realizing it, they perceive a worldview that determines their relationship to themselves and relationships with each other. The features of the social structure are influenced by factors that at first glance do not have a significant impact on the economy of the enterprise:

• - strong adherence to the main traditional cultural values;
• - subculture within a single culture;
• - temporary changes in secondary life values;
• - the opinion of married couples about the size of the family;
• - people's attitudes towards the use of alcoholic beverages.

The first of these factors affects most organizations. Planning for this changing factor is critical.

Economic forces.

In addition to the people themselves, their purchasing power is also important for the markets. The general level of purchasing power depends on the level of current income, prices, savings and credit availability. Purchasing power is affected by economic downturns, high unemployment, rising costs of borrowing, as well as: the exchange rate of the national currency, the level of mortgage payments, the inflation rate, the economic cycle. Which factor is more important for a particular enterprise - the exchange rate or the interest rate - is determined by the profile of its market. Of course, the so-called economic cycle, a period of upswing or downswing in the economy, has a significant impact. Few companies can resist general business trends. Higher interest rates could cut back on loans, and lower mortgage payments would affect not only the real estate industry, but those sellers and entrepreneurs whose income depends on people moving out of their homes.

Most forecasts are based on four main forecasting methods:

• - study of opinions,
• - counting,
• - extrapolation of statistical trends,
• - search for a relationship between two or more statistical variables.

The external environment of the organization is divided into two groups of factors: the external environment and the competitive environment. Structural scheme factors of the external environment is shown in fig. 1.4. Some factors affect others and vice versa. But without certain means and methods of structuring, there is a danger that the analysis will become a mess, and important factors will be ignored.

Equally important is the analysis and forecast of the competitive environment, which include the study of all components of the competitive environment.

Most important aspects when analyzing the market are as follows:

• - What is the market? How big is he? Is the market subject to change? What are the substitutes for this product? How profitable is the market? What are the geographical boundaries of the market? For what reasons and how do they change?
• - Which of the STEP factors are currently the most important for this market? How do they affect the level of demand? What are the trends in the possible change in the degree of importance of individual STEP factors?
• What segments can the market be divided into? What are the segmentation trends in the future?
• - What does the life cycle curve look like, and at what point in this cycle is this product or service currently located?

model of the external environment.

STEP - factors

Rice. 1.4. The external environment of the organization.

What additional market analysis should be done? This analysis should answer the question: “What do we not know that we should know?”

The second factor in the competitive environment is its structure.

According to the American scientist Michael Porter, the key aspect of the external environment of the enterprise is the structure of production in the country and there are five main forces affecting the enterprise and its financial results(profitability), which is shown in Fig. 1.5.

Rice. 1.5. Five forces that affect profitability.

Degree of profitability industrial production in general depends on the following factors:

• a) the intensity of competition;
• b) pressure from buyers;
• c) pressure from suppliers;
• a) The intensity of competition.

The intensity of competition depends on many factors:

• - the presence of numerous or mutually balancing competitors;
• - market growth. If the overall market size does not grow, companies are forced to share the market with others for their own growth;
• - similar goods or groups of goods, which allows the consumer to easily and freely move from one brand of goods to another;
• - high fixed costs and the need to maintain production volume;
• - barriers - economic, strategic and emotional, which do not allow the company to move to another area of ​​production, even if it has low or negative profitability.
• b) One of the serious factors for the survival of small businesses in the markets is the leveling of the strong position of buyers and depending on buyers

The company must analyze its relationship with consumers. The analysis can be built according to the scheme of answers to the questions given in table 1.3. The more “Yes” answers, the more it depends on buyers.

c) Dependence on suppliers.

The company should analyze the balance of power between itself and its suppliers according to the scheme shown in Table 1.4. The more “Yes” answers, the stronger is the dependence of the enterprise on suppliers.

Table 1.3.

Assessment of the degree of dependence on buyers

Most of your products are bought by certain customers?

Does the cost of your service / product represent a small part of the funds that the buyer spends on purchases?

Is your product or service very similar to other vendors' products or services?

Are the costs incurred by the buyer changing your organization to another supplier low?

Are your customers on a low income or under financial pressure?

Could your buyer produce goods/services himself,

supplied by your organization?

Does the quality of your product / service strongly affect the quality of the product / service supplied by your buyer?

Do your customers have complete information about the level of demand and prices for your product/service?

Table 1.4

Assessment of the degree of dependence on suppliers.

Is your supplier in a more monopolized industry than your own?

Do your suppliers' products/services have few substitutes?

Are your purchases a small part of your supplier's total sales?

Do the products/services you purchase from a supplier have a significant impact on your business?

Will you face significant costs if you try to change suppliers?

Prices.

The final factor in the competitive environment is the price, which is determined not only by the direct costs of the enterprise, but also the scale of production, the learning effect and discounts for bulk purchases.

Large scale production results in low unit cost. The maximum benefit will be obtained only when the enterprise's capacities are fully loaded. If this is not the case, then the large size of the enterprise becomes unprofitable. The lower price can be achieved through the so-called “learning effect”. The meaning of this effect is that more head looking for ways to reduce costs, the sooner he will find them. The more staff improve their work skills, the more managers improve managerial skills, the less unit of production will cost.

The third way to reduce the price of a unit of production is discounts for large bulk purchases. Wholesale discount given to most large enterprises, often out of reach for small businesses, which are forced to purchase goods and components at a higher price. The market for personal services, like any other, is difficult to define, but it can be assumed that it includes organizations such as banks, construction companies, real estate agencies, insurance companies, brokerage houses and even shops.

One of the essential moments in the management of an enterprise, especially in a crisis and constantly changing external factors, is the forecasting of the external environment. If there were no changes, management would not be so difficult. The essence of strategic management is to predict changes, in planning, which allows you to take into account changes or even use them to the benefit of the enterprise. For this use:

Predicting the behavior of external environment variables;

• - receiving forecasts from outside;
• - assessment of their own forecasts and forecasts introduced from outside.

The need for forecasting is determined by the following reasons:

• 1. Every decision must be based on forecasts, which are the basis of all business activities: business plans, marketing plans and budgets.
• 2. The need for greater consistency in the actions of enterprise managers.
• 3. Identification and assessment of sources of risk, and if possible, reducing their impact on the activities of the enterprise.
• 4. The forecast reveals the premises underlying it.

An essential point in the forecast is forecasting the level of sales and the state of the market. Most enterprises analyze their market in terms of market potential and its division. Businesses use a wide range of sources to gather information about their market. Most often, the following information is used in the analysis, which can be represented as control List for marketing checks.

• 1. Environmental analysis:
  • - STEP factors;
  • - contractual obligations, prices, competition structure, market factors.
• 2. External market environment:
  • - what are the main markets of the organization, what is the segmentation of these markets, what are the prospects for each of the market segments?
  • - who are the consumers, what is known about the needs, intentions and behavior of consumers?
  • - who are the competitors and what is their position in the market?
• 3. Analysis of internal factors and analysis of own marketing activities:
  • - the volume of goods or services, expressed quantitatively and qualitatively;
  • - organization of marketing and trade, any proposed changes in functioning and reporting;
  • - marketing mix (four "P" + S) in its range, considering the effectiveness, the impact of marketing activities on profits.
• 4. Analysis of the marketing plan:
  • - evaluation of the current marketing plan - goals, strategies and list of activities;
  • - assessment of marketing systems - methods of planning and control, the role of the marketing function;
  • - analysis of marketing expenses and their control.