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3.1. Specificity of the organisation of system of controlling at the enterprises of the industry of tourism in the conditions of crisis

Crisis in the tourist market has poured out in a series of bankruptcies of the largest tour operators of the industry: Neva, Solveks-tour, the Labyrinth, the Southern Cross, Versa and set other As the reasons of problems in branch it is possible to allocate Joint-Stock Company both external, and internal factors:

- The external:

• political and economic instability in the country and the Antirussian propagation in foreign mass-media;

• rouble exchange rate falling in comparison with the European currencies therefore cost of an end-product of the tourist organisation has considerably increased in a rouble equivalent. The significant part of consumers in the conditions of the limited financial possibilities was reoriented on internal rounds on the country. However that internal tourism has received due development and operators invested in the given direction, first of all should appear destinatsija, further - its information support. [52]

• an interdiction for trip abroad of a certain category of citizens (employees of power structures, governing bodies, etc.), and also sanctions concerning officers, chiefs of some country major concerns;

• a credibility gap to the tourist market both from service consumers, and from business in a kind of bankruptcy of the largest tourist companies. According to data Rosstata an index of enterprise reliance - the indicator characterising a business climate in the market of services - has fallen to record-breaking low significance (-12 %). Significant falling of activity in sphere of services, in particular tourism, is caused, mainly, by proceeding falling of a solvent consumer demand in a kind of reduction of real possessed money incomes of the population and complexity of access to credit services since an interest rate development, toughening of a credit policy of banks has made buyer's credits not attractive to the population; [53]

• inefficient regulation of tourist branch from the state. As the mechanism of regulation of branch experts licensing and increase in the size of a safety fund, monitoring on a continuous basis of financial circumstances of the organisations of the industry of tourism is offered. Probably also creation SRO with authorities of realisation of financial monitoring, management registers of members and the control of a skill level of shots of branch;

• in a kind of difficult mutual relations of Russia and Europe many foreign partners began to react sharply to delay of receipts from the Russian counterparts;

• opacity of the market, unwillingness of insurers to insure high risks with allowance for series of bankruptcies of large tour operators of branch and complexity of an estimation of risks of the enterprises.

- The internal:

• not the optimum organisation of business processes (for example, the company the Labyrinth which has become bankrupt in a consequence of illiterately organised aviabroker business). For decrease in similar risks of the enterprise offer the market a product giving smaller size of profit, but having stable demand, optimise constant expenses, expenses for expansion of client base cut down, concentrate on deduction of constant clients;

• absence or the weak organisation of financial planning, monitoring and management of risks in the tourist organisations: revenue position falling in crisis conditions has led to growth of the overdued indebtedness, practice of accounts with suppliers for flowing turprodukty on account of payment of the future rounds has led to impossibility of settlement of obligations to counterparts;

• a policy of the dumping prices;

• shortage of the qualified personnel having special knowledge and skills of work in sphere of tourism.

Necessity of the organisation of system of controlling at the enterprises of the industry of tourism in the conditions of crisis

Essential changes in branch have led to quantitative changes in the market of tourist services that has required reorganisation of the control system. Many enterprises formed 20 years ago and worked on the old model of management mismatching new laws of functioning of branch. Now the tourist organisation should be adaptive not only to growth of turn-overs and the market, but also to its falling.

Historically turoperatorsky business is constructed in such a manner that the certain part of means is introduced by an advance payment - for carriage, hotels, etc. And in connection with difficult political and economic conditions in the country some foreign partners of the Russian tour operators require now increase in volumes of an advance payment that causes complexities in domestic counterparts, compelling to search for additional sources of financing of activity.

Problematic there is a question of settlement of mutual relations of tour operators and air carriers.

In connection with credibility gap approach to tourist industry on other with it banks, assurance companies and tourists interact.

It is important to notice, that under the influence of the general political and economic situation in the country in branch business dealing principles will be changed also: if before the enterprise set as an object increase in sales volumes, escalating of client base now the problem of maintenance of necessary level of profitability is prime.

The problem of optimisation of the operational expenditure is actual. The companies with the purposes of cost optimisation resort basically to reduction advertising budgets. It is remarkable, that the majority of the companies all the same is not going to refuse completely attraction of tourists, is faster more tochechno and effectively to choose channels of communications with potential clients. Application is found by methods of guerrilla marketing, having pressed standard methods of advertising.

In modern conditions at the decision of problems of management the information of different character (external, internal) is necessary for the tourist enterprises. The external information - specialised uchebnometodicheskaja the literature, periodicals and the Internet resources. Since the information system, in particular internal, serves system

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Managements it is under construction on the basis of structure last:

• a financial and economic subsystem;

• an industrial-technological subsystem;

• a socially-personnel subsystem;

• a marketing subsystem.

Each given subsystem has the information weights of willows,

Used for acceptance of the competent administrative decision with allowance for information from the external environment, forming frame conditions of managing. At introduction of system of controlling by the primary goal creation of an effective system of a supply with information the [54] managerial processes, including system of the control indicators, covering various all parties of an industrial-economic life of the enterprise is.

The expediency of introduction of the given administrative mechanism is caused both external, and the internal reasons considered by us in more details in the previous heads of dissertational work. Realisation of function of a supply with information of planning, regulation, the control and coordination on the basis of system of indicators of the industrial and financial account promotes achievement of stable functioning of the enterprises of branch, despite difficult political and business dealing economic conditions. The basic directions of work of system of controlling for increase of economic stability of work of the enterprises in modern conditions is the following:

• orientation of managerial process to minimisation of influence of internal threats to results of activity of the enterprise (decrease in an indicator of financial soundness, solvency, liquidity);

• orientation of managerial process to minimisation of influence of external threats to results of activity of the enterprise (exchange risks, a development of inflation, investment and percentage risks, etc.);

• increase of a level of business of the enterprise;

• updating of a marketing policy, application of toolkit of marketing and strategic planning for decrease in level of the external risk connected with Wednesday of functioning of the enterprise;

• increase of efficiency and production reorientation (optimisation of a composition of costs, diversifikatsija made services, reorientation of process of production to internal rounds, etc.);

• increase of loyalty of staff and a skill level of shots;

• maintenance of necessary quality of services and service, etc. Orientation of managerial process by the enterprise to minimisation

Internal threats of the enterprise. The primary goal of controlling in sphere of the finance - sharing in formation of a funding strategy of the enterprise, the control over observance of parametres of the plan and the control of the most significant financial indexations of activity, maintenance of current liquidity, etc. Variety of industrial, economic, commercial activity of the enterprises of the industry of tourism causes variety of indicators of an estimation of efficiency of economic activities of the tourist enterprises (group of economic, financial and special indicators).

Obshcheekonomichesky indicators of efficiency of economic activities of the enterprises of tourism:

1. Group of the indicators characterising labour efficiency (development, labour input, etc.);

2. Group of the indicators characterising use of a fixed capital (capital productivity, a capital intensity, etc.);

3. Group of the indicators characterising use of circulating assets (factor oborachivaemosti circulating assets, factor of fastening of circulating assets, speed of one turn-over, etc.);

4. Group of the indicators characterising profitability (profitability

Production/services, a net profit ratio, profitability

Ownership capital, etc.).

Indicators of activity and enterprise financial circumstances:

1. Group of indicators of activity (factor oborachivaemosti own, a loan capital, etc.);

2. Group of indicators of solvency (an acid-test ratio, a current ratio at mobilisation of means, the general factor of cover, etc.);

3. Group of indicators of financial soundness (security factor own circulating assets, manoeuvrability factor, a gearing ratio, etc.)

The important indicator for the analysis of efficiency of management in creation of profit at the expense of internal funds and long credits is the return indicator on a vested capital. Negative dynamics in time of the given indicator assumes necessity of the analysis of efficiency of each project which is carried out in the company.

In the conditions of complexity of access to external sources of financing it is necessary for tourist enterprises to build a policy of formation of own financial resources necessary for formation of a fixed capital (vneoborotnyh assets) and a working capital (own circulating assets). Optimum the situation when the inequality is executed is considered:

Growth rate of profit> Growth rate of a gain from sales> Growth rate SK> Growth rate of assets> 100 %.

In frameworks of a policy of formation of own financial resources it is necessary to define an optimum parity between external and internal sources of its formation, and also cost of attraction of extra means. For definition of sufficiency of size of own financial resources the self-financing factor settles up:

Ks = +СК / + And, where

SK and And - a gain of own financial resources and a property gain in the given period in comparison with base. The general requirement for own sources of financing of activity of the enterprise [55]:

P obshch = (Pk H Uk-SK+P)/100, where

pobshch - the general requirement for own sources of financing; Pk - the general size of the cumulative capital on the end of the analyzed period, Uk-specific weight of an ownership capital in the general size of the cumulative capital of the enterprise on the end of the analyzed period; P - the sum of net profit which goes on consumption in the analyzed period.

For definition of interrelation of sizes SK of the organisation and reinvestirovannoj profits expect an indicator: P-Pd + P H (1-К ѵ), where P - the sum of net profit which goes on consumption; Pd the-part of profit directed on dividends; To ѵ (To ѵ = the Pd/item) - the factor of payment of dividends - characterises, how much will increase SK the tourist enterprise at the expense of size reinvestirovannoj company profits.

In a situation when external sources of financing of activity are remote (assurance companies and financial institutions not willingly work with the tourist companies in modern economic conditions, tourist industry in crisis cannot expect for long-term loans under beneficial interests), it is necessary for enterprise to obtain internal resources of optimisation of business processes. It can be as certain products, functional divisions, activity directions, and various assets (transfer of a part of directions of business on outsourcing, sale of not profile assets, reduction of size of constant expenses, etc.). For today many companies of branch find additional financial resources at the expense of personnel potential that is most bystrorealizuemym and the popular tool of reduction of expenses. With redi other methods allocate managerial processes debt and accounts payable, stocks, taxes.

Orientation of managerial process by the enterprise to minimisation of influence of external threats to results of activity of the enterprise

Within the limits of the given direction of work problems of system of controlling are: monitoring of an external environment of the enterprise, the tax and processing according to plan-prognoznoj information, revealing, classification, the analysis and an estimation of risks and preparation of decisions on their management. As management methods at the enterprises of the industry of tourism it is possible to allocate with risks risk insurance (as it was mentioned earlier, financial institutions reluctantly work with the tourist enterprises now because of opacity of the market of the given type of service, complexity of an estimation of perils insured, series of loud bankruptcies etc.), reservation of means,

diversifikatsija productions, source quality assurance, etc.

The indicators reflecting the most important tendencies of change of an environment of the enterprise - descriptors (allocate in following segments: the legislation, an infrastructure, suppliers, buyers, the international markets, etc.) are used for differentiation of segments of an environment. Also as the tool of controlling of an environment at the enterprise of the industry of tourism the analysis of events and deviations are applied benchmarking, SWOT the-analysis, the analysis of the facts (the fact sheet of last period is processed), (the data focused in the past and the future), diagnostics on weak signals are processed, etc.

At the western enterprises within the limits of controlling system actively apply so-called system of the balanced indicators [56] - a control system supplying communication between strategic targets and desires of proprietors and management of the top echelon and operational activity of management of the organisation on the basis of system financial and nefinansovyh.

Structure BSC assumes association of economic indicators in following groups:

1. Financial indexations - an estimation of efficiency of activity of the enterprises for criterion of return on the invested capital;

2. The indicators characterising an external environment, relations with service consumers (an estimation of utility of services from a consumer item, preservation old and attraction of new clients, indicators of volume of the market and a share in a target segment, etc.);

3. The indicators reflecting internal processes at the enterprise (efficiency of economic operations in the company, etc.);

4. The indicators characterising ability of the enterprise to training and innovations (information system, abilities and skills of staff, flexibility of the organisation, etc.).

All indicators set forth above svjazanny among themselves prichinnosledstvennymi communications: to main purpose achievement (within the limits of one of prospects: "finance", "clients", "processes", "staff") promotes achievements of the purposes described within the limits of other prospects. Construction of system of the balanced indicators allows to solve following problems of management: to work with great volume of not structured data, to grant possibility to consider nefinansovye together with a number of financial indexations of activity of the organisations of branch necessary in managerial process, to start the motivational mechanisms involving staff in process of optimisation of business processes.

With the purposes of preventive anti-recessionary management the given system vzaimouvjazyvaet factors of external and internal environments of the enterprise in a kind of availability of relationships of cause and effect between them also formalizes them in system of indicators within the limits of the PROGRAM STATUS WORD.

So, the given tool allows to co-ordinate strategic management with operative on the basis of the interconnected key indicators of efficiency of activity of the organisation. At the domestic enterprises the given tool yet has not found due application in view of dearness and complexity of construction of system (functions on the basis of ERP-systems), unauthenticity and incompleteness of the accounting and administrative information, absence of accurate hierarchy of management, etc.

In the conditions of crisis when business is compelled to search for additional sources of financing of long-term projects, and states at it is necessary to carry out additional actions for support of the Russian companies ka in the country, and on international scene a question on development of state-private partnership within the limits of a science, formations, business and the state costs as it is impossible sharply.

From the point of view of the theory of management the enterprise environment is set of the external and internal factors influencing a risk level of activity of the enterprise. Factors of an environment not under control to the enterprise (factors of the environment direct effect - the state bodies, legislative base, competitors, consumers, factors of the environment of indirect effect - NTP, a political and economic situation, sotsiokulturnye factors), factors of the internal environment are results of activity of the enterprise. Controlling influences factors of risks of the internal environment, taking into consideration factors of risks of external character. For the purpose of the analysis and working out of adequate mechanisms of effect we will group risk factors of the internal environment in 6 blocks: Marketing (service/goods, the price, the distribution channel), production (non-material assets, means of labour and work subjects, the "know-how"), staff (employees of the company, qualification and experience), the finance (money resources on an abacus, debt and accounts payable, the investment policy, level and a composition of costs), a control system (the purposes, strategy, orgstruktura and orgkultura).

Updating of a marketing policy, application of toolkit of marketing and strategic planning for decrease in level of the external risk connected with Wednesday of functioning of the enterprise.

Here a controlling problem - methodical and information support of management by working out and deducing on the market of a new product, formation of a price, household and communication policy of the organisation.

It is important to notice, that the structure of sales in the tourism industry was changed by new technologies. [57] active use by the client of mobile appendices and other Internet technologies induces the enterprises actively to invest in development of digital technologies. The consumer became more particular about quality services and to its filling.

Increase of efficiency and production reorientation. Reorientation of the enterprises of branch from exit tourism on home market.

The enterprises offer a wide choice of package rounds within the limits of internal directions, i.e. is generated turprodukt, the operator has a reliance available stable demand in the market, there are hotels which are ready to accept the consumer under the adequate prices, there are excursion programs. Package round is favourable to tourists since assumes a set of services (carriage, placing, a food, excursions, etc.) which total cost is equal to cost of its elements. Throughout all rest for tourists one company will answer only, and for quality of package round under the law the tourist agency and tour operator answer.

The tendency removing tour operators bolshej parts of a product online is observed, transport Incs and suppliers of excursions will aspire also to distribution through the Internet.

Increase of loyalty of staff and skill level of shots;

Controlling of staff executes following functions:

• Granting of the necessary information on staff;

• Reception prognoznoj, the standard and target information on staff;

• Working out of measures on removal of bottlenecks to a control system of staff;

• Control and analytical function of controlling.

Controlling of staff urged to solve following problems:

1. Problems of strategic controlling of staff: working out of the concept of development of staff, monitoring of requests to staff proceeding from market trends of services, the control of realisation of strategy in the given direction of work.

2. Problems of operative controlling of staff: attraction, development, service for staff, system engineering of motivation of staff, etc.

Maintenance of necessary quality of services and service, etc.

Distinguish concepts quality of services and quality of service - two indicators closely interconnected with one another and depending on production potentialities of the enterprises of the industry of tourism. In a kind of integrated approach of activity of the enterprises of branch and dominance submissiveness of factors of economic, political, technical and other character, there are no uniform approaches to an estimation of quality of service and service.

As quality factors understand quantitative and qualitative characteristics of properties of the tourist service, necessary for satisfaction of the established or prospective requirements of the buyer.

Thus quality of tourist service assumes workmanship of service and quality of servicing (the organisation of service and culture of service). Quality of service is understood as conformity of process of service of public requirement of the population from the point of view of methods, conditions and means of reception of service. As workmanship understand conformity of consumer properties of service of public requirement from the point of view of consumer properties of an end-product with allowance for requests normative and technical

Documentation.

Reserve of improvement of quality of service is the staff (creation of necessary working conditions for the purpose of maintenance of qualitative service on an exit, competently built system of motivation, increase of a skill level of staff, etc.), optimum orgstruktura the enterprises (interaction of all elements of structure of management in the course of service creation), continuous quality assurance of service (including working out of techniques of an estimation of quality of services and service, creation of system of self-checking of staff and the organisation of the separate division, one which their problems will be working out of techniques and procedures of an estimation of quality of services and service and the continuous control of their level).

As the principles supplying a choice quality of service at the enterprises of the industry of tourism, it is possible to formulate the following: understanding of importance of qualitative service as a management, and employees of the organisation; introduction of principles and marketing toolkit in a control system of the enterprise; understanding and a priority of requirements of buyers; the command work of employees defining perception of quality of service and service by the consumer; otlazhennost operational processes at the expense of competently built plan system and accurate structure of management; the flexible personified system of granting of the services, answering to the quality standards accepted by the international community; application of high technologies of service; introduction of standards of service and the system of stimulation connected with them and motivation of staff.

The initiatives undertaken by the state government bodies and tour operators for the purpose of settlement of problems in branch:

• association Turpomoshch creation;

• this year 10 educational programs (programs are calculated for 2015-18, qualification will be raised in general by 500 thousand workers of branch) both in cities, and in regions since the service choice quality is the major factor of increase of an internal tourist stream are started;

• working out and realisation of some government programs in support of tourism in the Russian Federation, including the Federal purpose-oriented programme «Development of internal and entry tourism in the Russian Federation for 2011-2018»;

• working out of new edition of the law on tourism with allowance for the amendments formulated at close zvaimodejstvii with market participants;

• work on maintenance and advancement of image of the country on the international market (the Memorandum of mutual understanding between Federal agency on tourism and the World tourist organisation of the United Nations in support of regions of Russia, to development of internal tourism and advancement of image of our country on international scene);

• a raising of image of branch the state in the opinion of consumers. According to statistics, reduction of depth of sales - prosedanie from 30 to 80 % in depth depending on geography of a direction and its dearness is observed since the consumer turuslugi is not possessed to risk. Until recently the word "tourism" associated basically with departure of citizens abroad, and on maintenance of the given stereotype the whole industry of foreign rest worked;

• definition of requests and standards of work of travel agents.

• revival of medical tourism in the country, well developed during the Soviet time, against growth of popularity of the given direction of tourism zarubezhom.

• work on creation of favorable market conditions of functioning of the branch, promoting deduction of process of a capital outflow for state limits: now the basic competitive advantage of the domestic enterprises of the industry of tourism - the low price for service. It is necessary to take advantage of a situation for the purpose of formation of competitive advantage of other order - for example, advantages in quality turprodukta. According to the World tourist organisation, annually for country limits 50 billion dollars (2014г is removed.), for 2013 - 53 billion dollars. That the additional financial resource remained in the country it is necessary to improve a branch infrastructure.

Process of structurization of the market is now observed. For today in the market 5-8 tour operators dominate, through them go abroad an order of 90 % of tourists. It is supposed, that merge and absorption of these companies will be a following stage. A problem that the state was not defined yet what it wishes to see this market. [58] some experts tend to necessity of revision of approaches to regulation turotrasli and investment Rosturizma with kontrolno-supervising functions. The given market is opaque, and consequently, is combined for an estimation of risks from financial institutions and consumers of services of the enterprises.

In Russia the Federal purpose-oriented programme (FTSP) «Development of internal and entry tourism in the Russian Federation for 2011-2018» acts. In its basis - a principle of state-private partnership in which frameworks private investors together with administrations of regions create projects and on a competitive basis receive sofinansirovanie from a public finance (federal and regional). The purpose of the given Program is increase of competitiveness of the domestic market of tourist services, production qualitative turprodukta for the purpose of satisfaction of requirements of citizens that is reached by means of the decision of three primary goals:

1. Development of a turistsko-recreational complex of the Russian Federation;

2. Improvement of quality of services in tourism sphere;

3. Advancement domestic turprodukta in the world and internal markets of tourist services.

The decision of the first problem is carried out by stimulation of small and average business, formation tourist klasterov.

The decision of the second problem covers a problem of quality of service in all sectors turindustrii in a kind of deficiency of qualified personnel and backlogs in technological maintenance of services in tourism sphere.

The third problem is decided by expansion of information campaigns, realisation of the various exhibitions of the international, all-Russian and inter-regional level and other actions directed on creation of positive image of the country in the opinion of the consumer of service. [59]

The budget of a federal purpose-oriented programme has been cut down with 80 mlrd. To 20 billion rbl., that is practically four times. It speaks about what possibilities at us from the point of view of inclusion of various actions in the Program and possibilities of their financing within the limits of the program. Now 27 regions participate in it from 85. In each of them there are works on creation tourist klasterov. On entry conditions in region FTSP should prove, that it klaster will really lead to increase turpotoka. It is necessary to consider at that, that with tourism development in regions there are new jobs, self-employment develops and social stability raises. Since tourism is the catalyst of social and economic development of regions, its development pulls behind itself development of 53 more allied industries, such as transport, the food-processing industry, building, etc. In FTSP domestic investors - large industrial groups which, as a rule, possess a core business in region participate, and for them the given project is additional investment of capital.

In the market of tourist services there was a unique situation: the heavy macroeconomic situation, growth of patriotic spirit in the country have led to falling of exit tourism, growth of a share of internal tourism on 30-40 %, reorientation of the enterprises to home market that assumes

Formation of level of the offer adequate to demand. State actions in the given direction: the organisation of training of the staff, assuming direct acquaintance of representatives of the companies selling rounds with turproduktom on places; realisation of some the advertising campaigns directed on advancement of the best Russian resorts in cities - millionnikah and those regions which are capable to generate the greatest turpotok; to promote formation unique turprodukta which while in Russia does not get with allowance for tourist potential of this or that region of the country.

This year quality of work of representatives of tourist industry will be changed: not quantity of the realised rounds, and their profitability will be an indicator of successful activity. Online sales as the least wasteful in an accounting budget a segment will develop. Realisation of services through the Internet can become the main tendency of year.

The basic barrier of successful development of internal tourism in the country is backwardness of a transport infrastructure and a personnel question. [60]

Considered variants of the decision of a problem: an expensive lining of roads; use of tracks - restoration of the transport branches not loaded or loaded not enough for today; aircraft service development, including small aircraft under the reasonable price. A loading question in this case - basic, and for development of local transport knots it is necessary to study transport routes including different branches, besides tourist which will be interested in development of the enterprises in region.

As to is standard-legal regulation, corresponding amendments in FZ «About bases of tourist activity in the Russian Federation» in red. From 03.05.2012 N 47-FZ, will be considered in the second reading. The most discussed questions are: increase in the size fingaranty for tour operators or cancellation of the given institute, expediency of existence of Fund of personal responsibility, necessity of creation SRO (subsidiarnaja responsibility of market participants before the enterprise - the bankrupt), etc. Before the state at level of legislative regulation stand following problems:

• to differentiate responsibility of the basic players of the market - operators, agents, carriers and insurers;

• to optimise a cost loading and it is fair to distribute it between all market participants;

• to evaluate expediency of preservation of institute fingaranty.

Objectively, volumes finobespechenija, indicated in the Administration bill,

Are absolutely not comprehensible to the market since the size fingarantii at the large companies should is in a range from 500 million to 3 mlrd roubles. Insurers refuse to insure for such sum. Neither insurers, nor other financial institutions are not ready to give the warranty for such sums. The administration bill is pernicious for a small-scale business. Under the law «About bases of tourist activity in the Russian Federation» the guarantor answers and for malicious intention of tour operator that will not be co-ordinated with the western practice. As a result, if in May, 2012 in register Rosturizma 41 company with the warranty for 100 million rbl. and 37 — on 60 million rbl. in July of 2014 42 operators with the warranty exceeding 30 million of rbl. [61 [62] were only was

It is important to notice, that an indicator on which basis the size fingarantii settles up, does not mean a real gain of tour operator. Therefore the government has suggested to enter new concept — the general annual price of a tourist product, that is the sum of all sold rounds. In this case tour operators already should indicate the real earnings. The size of the warranty on a plan of authors of amendments since 2015 should be equaled already 3 % from this general annual price, with 2016 go — already 5 %.

According to given RBC, the greatest number of financial warranties — to 142 companies as a whole for the sum 4,465 mlrd rbl. — to operators of exit tourism has issued Lojd-city Open Company "Assurance company" »(15 % of the market of liability insurance). All 934 legal persons who as of June, 1st can attend to exit tourism, are insured for a total sum more than 29,625 mlrd rbl. Curiously, that"Lojd-city"was not

Neither acting, nor the allied member of the All-Russia union of insurers. In 2014 "Lojd-city", according to the Central Bank, has collected awards in all kinds of insurance of all on 48,563 million rbl. and has made payments on 15,36 million rbl. the Capital of the insurer it is equal to 150 million rbl. of the Central Bank has suspended the licence in connection with default by the insurer of instructions of bank - non-observance of requests of financial soundness and solvency regarding formation of policy reserves, an order and investment environment of internal funds and means of policy reserves.

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As to the insurance market for today assurance companies in large quantities leave the market of tourist services. It is possible to allocate

Following reasons of the situation which have developed for today: [63]

• according to the law «About bases of tourist activity in the Russian Federation» deliberate actions of tour operator are insured accident that does not give possibility to reinsure the accepted risks abroad;

• from - for opacities of the market the insurer cannot really evaluate accepted risks;

• the assurance company answers both for tour operator, and for a travel agent which under the current legislation at all does not bear any responsibility for default of terms and conditions of contract;

• judiciary practice from the moment of introduction fingaranty shows, that even if the insurer legally refuses in payment to the tourist, the court takes the part of the last.

Organizational process of preparation and granting necessary in - formations, and also effective planning and the control is embodied in special structural units, responsible for working out of plans and the control over their fulfilment. The responsibility of the given services includes the further perfection of the plan system and the control. The given functions can execute as department of controlling or a planning section, and on small enterprises - deputy heads or data funktsional it can be transmitted external service kontrollingovym to the centres. [64]

Depending on positioning of service of controlling in enterprise structure the contents of the purposes, problems and function of service of controlling, and also its structure is defined.

It is important to notice, that the controller does not duplicate the responsibility of the works manager. At them various spheres of responsibility: on the chief responsibility for results of activity of the enterprise completely lays. The controlling service, in turn, is responsible for tool and methodological support of a management in decision-making process.

Let's consider the basic functions of service of controlling [65]:

• working out of regulations, techniques, procedures and informatsionnoanaliticheskaja support of processes of planning and budgeting;

• realisation of procedures of working out, coordination, integration and check on plausibility of plans and budgets;

• working out of techniques and algorithms of the control of realisation of plans and budgets for monitoring of degree of achievement of objects in view;

• working out and introduction of a control system of expenses;

• working out of principles of functioning and perfection of work of corporate information system;

• formation of requests to system of information management and working out of "the instrument panel» according to plan-accounting indicators for chiefs and proprietors;

• consultations of the top management and coordination of works on drawing up of the strategic plan of the enterprise;

• working out of techniques and tools of strategic planning, the control, the account and the analysis;

• management independent databases for the purpose of constructive opponirovanija to chiefs of divisions during processes of planning, budgeting and the control;

• realisation of investment accounts and information-analytical support of managerial processes by projects;

• drawing up of closing statements for a management and proprietors

Concept realisation in practice is carried out in two formats: [66]

1. The service of controlling as a part of divisions finansovoekonomicheskogo the block, is accountable to the Director for the finance and economy

2. Controlling service - the independent division accountable

To directly plant manager.

As to a method of the organisation of service on averages on the size of the enterprise two variants are extended:

1. The organisation according to management functions: experts in directions (planning, budgeting, the account, the control, information support) are subject to the branch manager of controlling;

2. The organisation according to functional spheres

Organisation activity: experts in directions

Activity (purchase, production, sales, the finance, information support) are subject to the chief of service of controlling.

The Russian practice shows, that in the majority of the companies till now the alternative to controlling is made by economical and financially-registration-analytical services.

Let's consider the basic questions which are set to itself by company management at decision-making on introduction of system of controlling:

■ economic feasibility of introduction of such expensive project (a parity of expenses for introduction and benefit);

■ in the course of the organisation there is a question to organise independent division or to distribute functions among the available. As practice shows, necessity for creation of separate division rises at business growth;

■ at system construction it is necessary to take into consideration following moments: the structure and a service pattern of organisation should correspond as much as possible to the purposes and problems of its creation, the service should be subject directly to the works manager, the system of stimulation, motivation of controllers is important;

■ to give to the given service the status of independent division [67 [68]

The organisations.

Resource management and competitive possibilities of the enterprises of the industry of tourism with allowance for economic and political difficulties in which there was a country now, requires formation of new approaches to management which would allow to supply in time reliable information-analytical support of acceptance and realisation of decisions on management of business processes of small enterprises, to help to eliminate "bottlenecks". In the given quality the analytical toolkit of controlling can be applied.

For the purpose of working out of strategy of development it is necessary for management to carry out the comprehensive analysis of position of the company, branch, competitors.

To the factors indicating availability of a problem in the company, concern

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The following:

• possibility of additional use of strengths and possibilities of the company within the limits of acting strategy;

• revealing of advantages and defects of existing strategy;

• vulnerability of the company before actions of one or several competitors;

• researches of the reasons of shortage of certain kinds of resources for the purpose of prevention of external threats;

• necessity of updating of an existing company strategy with allowance for changes of the market environment.

At realisation of the concept of controlling at each concrete enterprise it is necessary to take into consideration the external factors defining character of the organisation and principles of construction of the given complex control system.

Let's consider influence of factors - a stage of life cycle and competitiveness level in branch, and also a stage of life cycle of development of the enterprise and a product/service on which production the enterprise - for a method of the organisation of controlling at the enterprise specialises:

1. The influence factor - a stage of life cycle and competitiveness level in

72

Branches.

Table 12

Stage

ZHTS

Branches

The characteristic

Branches

Problems of strategic and operative controlling The organisation of system of controlling
Stage

"Birth"

Competitiveness increase in branch TSSK [69 [70] - creation of stable competitive advantage.

TSOK [71 [72] the market share, satisfaction of consumers can be presented such indicators, as profit.

Controller functions can execute fin.direktor or introduction of a post of the controller within the limits of existing division is possible. Controller problems - working out of tools of planning, forms of the administrative reporting,

Definition of methods and controlling tools, system engineering of under control indicators, etc.

Stage

"Growth"

Easing

The competitive

Forces at the fast

Branch growth.

Reduction

The time

Section

Planning - efficiency increase in information granting

TSSK - Maintenance and development of stable competitive advantage. TSOK - improvement, product development, expansion of range and

Other 75

Example ИК7: the cost price analysis, marzhinalnyj the analysis on products, clients, the price analysis of competitors, the analysis of efficiency of investments, etc.

Creation of service of controlling in the chosen direction of activity is possible
Stage

"Maturity"

Replacement of a price competition not price, high TSSK - Consideration of questions diversifikatsii and the further development of business in branch. TSOK - updating of a grocery line with Allocation of division of controlling in org. To enterprise structure
Profitableness in branches and competitiveness easing Emphasis on quality of the goods. Example IK - the analysis of variants of investment in existing production, in variants connected or conglomeratic diversifikatsii, the cost price analysis, marzhinalnyj the analysis, etc.
Stage

"Crisis"

Falling

Have arrived to branches,

The high leaving barriers, growing competitiveness

TSSK - long-term development of the company by diversifikatsii business. Example IK - the strategic analysis, a costs estimate on exits of the company from branch, etc. Service dissolution at care from branch

2. The influence factor - a stage of life cycle of development of the enterprise.

Table 13

Stage ZHTS of the enterprise The stage characteristic The controlling purpose. Organizational structure of service of controlling
Stage

"Creation"

The business organisation, definition of strategy of development; product creation, employment of a certain market niche. In a composition of costs basically constant expenses-expenses on the business organisation. TSSK - creation of stable competitive advantage. A problem - system engineering of planning, system of the administrative account, supply with information system.

Functions of the main controller are executed by the chief financial executive or chief PEO

Stage "growth" Organisation growth (increase in a share of the market, a gain from sales, profits, number of staff) is observed. TSSK - business growth, and TSOK - increase in a share of the market, range expansion. The separate service of controlling is formed. The enterprise structure is changed, the service structure is accordingly changed: are allocated the responsibility centres
Stage

"Maturity"

Employment of the strong market powers, poorly changed volumes of production (production scale effect) at a profitability maximum level TSSK - deduction of the won items, and operative - optimisation of a composition of costs and cost reduction. Definitive formation of a financial structure and structure of service of controlling.
Stage

"Crisis"

Profit decrease / occurrence of losses, growth of expenses, reduction of staff. TSSK a-finding of alternative ways of long-term development of business, bankruptcy avoidance, and TSOK - a cost-saving, the terminations of unprofitable production, possibility of a reshaping of production. Reduction of staff of service or its liquidation

3. The influence factor - a stage of life cycle of development of a product/service.

Stage

ZHTS

Product /

Services

The characteristic of strategic controlling
Soderzhani e strategy Style

rukovod

stva

The critical

Factors

Success

Information need The monetary

Streams

Finan

sovye

Risks

Methods

finanso

vogo

The control

Directions

ssk

Stage

«sozda

nie »

Increase in a share of the market; predprini

matel -

sky

Working out and

Introduction

The new

Products /

Services

Estimation of potential volumes of the market and competitors Otritsa

telnyj

The low The analysis

diskonti

rovannogo

CF

The analysis

Efficiency of alternatives nyh strate gy, strategy

Stage

"Growth"

Differen

tsiatsija

Product;

Erection

Barriers

For

konkurento

predprini

matel -

sky

Growth of a share of the market; stable competitive advantage Market growth; a market share; the analysis of competitors Neutral

nyj

The low The analysis

diskonti

rovannogo

CF;

Market share

Development

Methods

Adaptations

Strategy to

To changes

Environments

Stage

«A maturity

Delivery of a cheap product; deduction of a share of the market kontroli

rujushchy

Deduction of a share of the market at

Minimisation

Expenses

Comparison with results

Competitors;

Revealing

I limit

shchego

The factor

polozhitel

nyj

Averages ROI;

rentabel

nost

Sales;

operatsion

nye

The monetary

Streams

Comparative cost analysis

The company and competitors search of methods of minimisation of expenses

Stage

"Crisis"

minimiza tsija investments; purchase konkuriru jushchego business Berezhli

vyj

Minimisation

Expenses

Rates

Decline;

realizatsion

naja

Cost

Assets

Neutral

nyj

Vyso

kie

The free

The monetary

Stream

Search

Information for the purpose of improvement of properties or a conclusion from range

Table 14

So, strategic controlling should supply survival rate of the enterprise in rigid market conditions, revealing and eliminating "bottlenecks" of economic growth of the organisation. The information-analytical block of the given kind of controlling first of all supplies the tax and processing of the information on an environment of the enterprise and its position in the given environment (the market environment). The information of such character allows the manager to develop variants of long-term development of the enterprise with allowance for a condition and tendencies of development of branch, preferences of consumers, threats from competitors. Feature of the analysis within the limits of the given kind of controlling (the analysis of scenarios, portfelnyj the analysis, the analysis of life cycles, etc.) - prevalence of quality indicators of type "poorly",

"sredne", "hardly" etc., that allows to catch the tendency of development of those or other aspects of activity of the organisation, instead of an exact (digital) estimation of situations.

Operative kontrollling it is aimed at active management of profit and expenses by detection and removal of "bottlenecks" in enterprise activity. The information-analytical block of the given kind of controlling should prepare the concrete digital information, allowing to accept sredne and short-term decisions and to trace their fulfilment. Here it is a question of the internal (administrative) analysis, unlike strategic, gravitating without delay to marketing. [73 [74]

Let's consider stages of construction of system of controlling,

Formulated in a general view for the enterprises of various lines of business (fig. 8)

Responsibility for fulfilment of all spectrum of problems is distributed between corresponding levels of hierarchy of management:

• strategic, operative problems and control indicators on the enterprise - level of the General director;

• strategic, operative problems and control indicators in directions of activity of the enterprise - level of directors for activity directions;

• strategic, operative problems and control indicators of business units - level of producing units and territorial divisions.

Rice 8. Stages of construction of system of controlling at the enterprise

The system of control indicators is under construction by a principle of hierarchical decomposition that assumes possibility of splitting of indicators of top levels to indicators of lower levels of management, supplying accurate interrelation of strategic and operative problems within the limits of a control system of the enterprise.

As is known from the controlling theory, necessity for the organisation of the given system at the enterprise arises in that case, when the existing

78

Falko Of this year Controlling for chiefs and experts, M.:Финансы and statistics, 2008. - с.164.

In the company economic activities do not meet modern requests of business dealing.

The world economic crisis has distinctly shown problems of branch and the enterprises, in it functioning: a rigid competitiveness, process of absorption of the weak companies by stronger, changes at legislative level, falling of size of effective demand of the population and a number of other questions consecrated in chapter 1 of dissertational work.

As the indicator of occurrence of problems in the organisation can execute integrated indicator ROI and internal SWOT - the analysis on following blocks of questions: production, supply, organizational structure, innovations, staff, the finance, end users, marketing, advertising, trade channels.

The scheme of account of integrated indicator ROI and technique of realisation internal SWOT - the analysis - the tools most often applied at the enterprises of various lines of business, for the enterprises of the industry of tourism, in particular tour agencies.

To make active process of introduction of system of controlling in administrative structure of the tourist enterprise it is necessary to reveal problem places in the organisation. On the basis of the control system analysis at the enterprise the information on a system condition time is formed for today.

In a kind of dearness of the given administrative mechanism, on averages and small enterprises of the industry of tourism separate elements of system of controlling, as that are applied: a plan system, budgetings, the environment analysis (benchmarking, SWOT - the analysis) and other. The question consists in increase of efficiency of their functioning and completion of system to level of the complex tool of operation of business.

The problems of strategic character decided by information system of controlling:

1. A choice of directions of activity, construction of strategic plans.

For realisation of the given problems information system of controlling

Includes a subsystem of definition of strategic zones of managing attractive to the organisation, a choice of base strategy of development. It is necessary to notice, that it is expedient to apply the indicators describing all seven forces of a competitiveness to the analysis of an external environment of the enterprise. The estimation of appeal of an environment can be conducted by means of following groups of indicators:

1.1 parametres of the market: a dynamic indicator of growth of the market (an average gain of demand on SZH during planning; allows to define, at what stage ZHTS there are goods/service - creation, growth, a maturity, crisis; it is compared to «expected growth» on SZH - an average gain of demand at competitors or in branch. If its significance negative there is a high probability of that SZH is at the stage of "maturity-recession", hence, to invest means in the given direction it is not represented economically expedient); a static indicator (scale of market possibilities or a limit of a phase "maturity", with the maximum significance of size of demand; the essence - SZH the more attractively, than is more rupture between current potential of the market at the moment of the beginning of planning and absolute potential of the market - the maximum significance of size of demand. Current potential of the market - the maximum size of demand at the moment of measurement);

1.2 parametres of a competitiveness on SZH: competitiveness type (degree of concentration of production in branches, index Herfindala), intensity of a competitiveness (factor of a variation of market shares of competitors and average profitability SZH);

1.3 other factors defining appeal SZH (factors of not monetary character, are evaluated subjectively).

The strategy basing on external strategic advantage - differentiation strategy (the firm superiority in revealing and satisfaction of expectations of buyers of service, creation of "a unique product» for which the market is ready to pay the price above, than for the similar goods at competitors).

The strategy basing on internal competitive advantage - domination strategy on the costs, based on an organizational and industrial innovation of firm. Allocate the internal competitive advantage based on experience (cost-saving possibility for the experience accumulation account), on time (advantage before competitors on access time to a break-even point) and for capital costs (minimisation of the price of all used factors of production (WACC) in comparison with competitors). Thus external competitive advantage is supported by strategic marketing, and internal - forms and supported by strategic general management.

At the given stage into problems of strategic marketing enters:

1. Revealing of requirements of buyers, the formulation of mission and firm vision;

2. Definition of task forces of consumers;

3. Definition of technologies of satisfaction of requirements existing at the enterprise (available industrial and administrative technologies and workings out);

4. Realisation of segmentation of an environment on SZH, an estimation of demand and the indicators influencing it in SZH;

5. The analysis of the competitive environment in SZH (definition of the list of competitors and their market shares, results of activity in dynamics, etc.);

6. Preliminary definition of marketing strategy, business processes at the enterprise.

Problems of the general management at the given stage are:

1. Reception of the information from marketing service about the list of the goods/services planned to sale;

2. Definition of groups of strategic influence and degree of their influence in the field of technology and strategic management;

3. Definition of availability of the resources necessary for the organisation of process of production, the analysis of alternatives and a choice of most probable of them;

4. Definition of groups of strategic influence in the field of sales and staff;

5. The formulation of definitive scenarios of management on each SZH, construction of schemes of business processes.

Problems of financial management at the given stage are:

1. Preliminary definition of requirements for external financing of firm, availability of sources of financial resources;

2. Account of an average cost of the capital on each of sources of its formation, creation of scenarios of the plan attraction of investments and a choice most economically expedient for the enterprise.

Activity result - drawing up of the strategic plan of the enterprise on the basis of the chosen optimum market portfolio.

Prior to the beginning of realisation of the strategic plan the preliminary control, which problem in increase of efficiency of the plan by its check on stability (so-called SWOT - the analysis) and definition of a set of indicators for the further control (watching, flowing, posfaktumnogo and realised) is carried out. For the analysis of correctness and validity of hypotheses of the strategic plan the so-called matrix «risk - control degree» is used.

The following stage - realisation of the watching control - monitoring of parametres SZH for an estimation on the accepted signals of potential threat from the outside. The given kind of the control carries out following problems:

• catches weak signals from zones of strategic importance;

• verifies weak signals (for example, a method of empirical verification);

• strengthens and will decode weak signals;

• makes count of deviations of under control indicators.

Method of its organisation - formation of a command from group of experts - of workers of the enterprise having high professionalism in the chosen line of business, or attraction of specialised analytical services from the outside, including the large auditor companies.

At a stage of the operative control at the enterprises of various lines of business basically it is applied flowing and postfaktumnyj the control.

As a running control understand the mechanism of revealing of potential deviations from the established standards of tasks before the beginning or in the course of fulfilment of business processes.

The description of process of a running control is schematical is presented below (a Fig. 9):

Fig. 9 Scheme of process of a running control at the enterprise

Tbpr - time of course of business process;

t1 - Time for deviation account (the reasons, parties in fault);

t2 - Time for the analysis of a deviation and definition of degree of its influence on final result on business process end; t3 - time for realisation of correcting actions; t4 - time before the business process termination.

The given kind of the control can be carried to a class of so-called watching systems: quantitative opredelennnost the data signalling about possibility of threat, absence of an interval between receipt of a signal and its reflexion in a deviation, the list, the form and frequency of receipt of a signal are constant and significant, definition of a deviation till the moment of end business - of process for the purpose of efficiency of its removal.

Merits and demerits of a running control

Table 15

Dignities of a running control Defects of a running control
Possibility of early revealing and suppression of deviations in business process till the moment of its end Sistemja works not on search of potential threats, and on resolution of problems at an initial stage of their occurrence
Low cost in comparison with system of the watching control System cost exceeds system cost postfaktumnogo the control
The control on the basis of the strong quantitatively defined signals easily interpreted G orizont the control - duration of business process or duration of its cyclic repetition;

At postfaktumnom the control the result from activity is compared to current plan tasks. The given kind of the control establishes the fact of availability of a deviation, gives the chance to establish the reason and the party in fault of deviations.

Merits and demerits postfaktumnogo the control

Table 16

Dignities

postfaktumnogo the control

Defects postfaktumnogo the control
High reliability of results of the control Orientation of the analysis and the control to the past and designing of a situation of the past on the future
Simplicity of procedure of the control Duration of search of the reasons and parties in fault of deviations and complexity in their definition

(prokruchivanie back business process)
Relative low cost of system Business process consideration as black box, high costs for countermanagement

For introduction postfaktumnogo the control at the industry enterprise

Tourism it is necessary to undertake the following preparatory

79

Actions:

• during routine planning current indicators of the purpose of the organisation are put;

• by means of the preliminary control under control hypotheses are defined and dynamic models of business processes (inputs, exits, bottlenecks are defined) are under construction;

• target indicators by means of a factor analysis break into indicators current indicators of business process. matemateicheskaja the model reflecting dependence of significances TSTPP from each TPP [75 [76] [77] as a result is under construction;

• the scale of deviations (minimum size is established

Deviations TPP and TSTPP) outside of which will work the reaction mechanism;

• system engineering of coding of deviations of actual values TPP from tasks of the plan and the mechanism of reaction of the monitoring system on arisen deviations TPP And TSTPP in the form of control reports;

• the mechanism of internal audit of business-process - return step-by-step viewing for the purpose of a finding of the reasons and parties in fault of deviations is developed;

• the decision on removal of deviations is made.

Organizational, decision-making process can be spread out on

Following stages:

Fig. 11. The scheme of interaction flowing and postfaktumnogo the control n the enterprise of the industry of tourism.

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A source: CHHOTUA ILONA ZURABOVNA. the ORGANIZATION of SYSTEM of CONTROLLING AT the ENTERPRISES of the INDUSTRY of TOURISM. The DISSERTATION on competition of a scientific degree of a Cand.Econ.Sci. St.-Petersburg -. 2015

More on topic 3.1. Specificity of the organisation of system of controlling at the enterprises of the industry of tourism in the conditions of crisis:

  1. CHHOTUA ILONA ZURABOVNA. the ORGANIZATION of SYSTEM of CONTROLLING AT the ENTERPRISES of the INDUSTRY of TOURISM. The DISSERTATION on competition of a scientific degree of a Cand.Econ.Sci. St.-Petersburg -, 2015 2015
  2. CHAPTER 2. SCIENTIFIC BASES of the ORGANIZATION of SYSTEM of CONTROLLING AT the ENTERPRISE of the INDUSTRY of TOURISM
  3. CHAPTER 3. METHODICAL APPROACHES To CONSTRUCTION of SYSTEM of CONTROLLING AT the ENTERPRISE of the INDUSTRY of TOURISM
  4. 3.2. Objects of controlling at the enterprise of the industry of tourism
  5. 1.2. Features of functioning of the enterprises of the industry of tourism and uniqueness of a tourist product
  6. CHAPTER 3. The Controlling mechanism circulating assets of the industrial organisation 3.1. An organizational controlling mechanism circulating assets of the industrial organisation with allowance for stages of development of the industrial organisation
  7. 1.3. A complex of the enterprises of motor industry as sinergeticheskaja system
  8. In the second chapter «the Control system of development of a complex of the enterprises of motor industry»
  9. 2.1. Objective necessity of re-structuring and reengineering of the enterprises and their organisation for modern conditions
  10. maintenance of the competitive environment in tourism sphere. System of state regulation of tourism
  11. 2. The CONTROL SYSTEM of DEVELOPMENT of the COMPLEX of the ENTERPRISES of MOTOR INDUSTRY
  12. 3.1. The Budget system of the EuropeanUnion in the conditions of global financial and economic crisis
  13. the CONTROL SYSTEM ANALYSIS the NONCOMMERCIAL ORGANIZATIONS In the conditions of CRISIS
  14. 1.1. Market specificity of management in the conditions of system transformation of territorial economic systems