Description of inputs and outputs of enterprise property management. Real estate management: organization, features, concept and types. Execution control

UDC 330.526.33 BBK U9(2)-57

TO THE QUESTION OF THE EFFICIENCY OF MANAGEMENT OF PROPERTY OF THE ENTERPRISE

V.A. Kiseleva, P.V. Ovchinnikova

The concepts of the property complex of the enterprise are revealed, effective management property complex, analyzes approaches to determining the effectiveness of complex management, and also proposes an author's approach to determining efficiency through a system of managing rights to real estate objects.

Key words: property complex, property complex management, management efficiency, trust management.

The concept of "property complex of an enterprise" is closely related to the concept of its production structure. The production structure of an enterprise, as you know, is understood as the totality of its divisions (productions, workshops, services, farms, sites, warehouses, laboratories, etc.), organizationally and technologically interconnected in the implementation of the overall production process for the production of products or the provision of services. The production structure gives an idea of ​​the composition and number of production, auxiliary and service units, their functions, specialization and mutual relations for the implementation of various production processes.

Since the property is the production and technical base of the production processes taking place in the divisions of the enterprise, then property structure enterprises is, as it were, a reflection of the production structure, showing the distribution of property between these divisions. Property is a set of material objects that are diverse in purpose, nature and structure, in addition, various intangible objects (patents for inventions, know-how, trademarks, etc.) also belong to property. Enterprise property management is possible only with a clear structuring of this set.

The composition and structure of the property of the enterprise depend on the nature of its production economic activity adopted technology and organization of production, auxiliary and management processes, the development of local infrastructure, the degree of cooperation with other enterprises and many other factors.

Each element of the production structure (production site, workshop, building, farm, laboratory, etc.) within the enterprise is endowed with its own property complex. “The property complex is understood as a set of property objects, technologically and organizationally united for the production of products or the provision of services within the framework of a defined

divided organizational unit of the enterprise ". In other words, each property complex is a material and technical base for the implementation of production processes in which the considered organizational unit specializes.

The composition of the property complex of the enterprise is represented by movable (machinery and equipment, vehicles, production and household inventory) and real estate (land, buildings, structures, internal communications).

As practice shows, enterprises often face difficulties in accounting and in organizing real estate management processes. This task often becomes a key one in solving issues of increasing the efficiency of using property and reducing costs.

The efficiency of the use of property affects several main indicators of production simultaneously: the volume of production and sales, the cost of a unit of production, profit, profitability, business activity and financial stability firms. To effectively use the property complex at your disposal means to be able to manage it. In the modern economic dictionary, management is "a conscious purposeful influence on the part of subjects, governing bodies on people and economic objects, carried out in order to direct their actions and obtain the desired results."

We share the point of view of S.N. Maksimov, that in management it is advisable to single out such areas as economic (revenue generation and analysis of expenses), legal (determination of rights to real estate), technical (maintenance of objects in accordance with the functional purpose)

In accordance with the above definition of "management", the concept of "management of the property complex" can be formulated. It means the implementation of a complex management decisions and on the basis of their

actions for the effective use of real estate objects as part of the property complex in the interests of the owner and maintenance of objects in a technically suitable condition.

The interests of the owner are the main factor in organizing the effective management of the property complex. The interests of the owner, as practice shows, differ significantly, but can be summarized, according to S.N. Maximov, to the following main options:

Receipt during a given period of the highest possible income from the operation of the facility with its subsequent resale at the highest possible price (functional investment);

Getting the maximum income from the resale of the object (speculative investment);

Increase in the value of the object (protection of funds from inflation);

Use of real estate for accommodation own business or personal use with minimization of costs for the maintenance and operation of the facility;

Use of real estate to increase the prestige of the owner.

In order to understand whether the property at the disposal of the owner is effectively used and which of the options is most effective for him, it is necessary to determine the criteria by which the effectiveness of the management of the complex will be assessed.

It seems to us possible to use the set of criteria proposed by A.B. Krutik, which, in his opinion, are able to reflect the level of efficiency of enterprise property management (see table).

Profitability indicators are relative characteristics of the effectiveness of enterprise property management. Solvency indicators reflect the ability of the enterprise to repay its debts in a timely manner and in full.

The above criteria for management efficiency can be used for individual property complexes within the enterprise. To do this, it is necessary to document the property that belongs to each property complex, which will allow calculating indicators characterizing the effectiveness of property management as part of the complex and establishing the level of efficiency of using the property complex as a whole. And this, in turn, will create a basis for making management decisions aimed at improving the management efficiency of both the property complex and the property of the enterprise as a whole.

However, these criteria will be able to reflect the true picture of property management only from an economic point of view, since

how the proposed criteria are based on the economic performance of the enterprise.

The question arises: is this an exhaustive list of criteria by which it is possible to evaluate the effectiveness of enterprise property management? Will the management of only economic indicators achieve the maximum effect from the management of the property complex?

We see that it is not only from the point of view of economic criteria for determining efficiency that efficiency should be judged. After all, the activity of managing the property of an enterprise involves a system of interrelated management functions, which, as we indicated earlier, are carried out in three directions - economic, technical and legal. All this necessitates the development of a mechanism that will ensure maximum efficiency management of the property complex, by performing a number of necessary management actions on this complex, taking into account economic, technical and legal aspects in the management of this property complex.

The technical aspect of managing the property complex is manifested in the concluded contracts for the supply of various resources, organization of maintenance, objects, technical maintenance of objects included in the property complex in working condition(cleaning, etc.), security and other additional services.

The results of the economic and technical aspects of managing the property complex can be determined by analyzing the activities of the enterprise.

But how to determine the results of the legal aspect of management, understand how it is used in the management of the property complex and how to evaluate its effectiveness? A similar question arises as a result of the fact that legal aspect insufficient attention is paid, because the management of the real estate of an enterprise or a property complex includes the use of rights to real estate.

We share the opinion of S.N. Maksimov that "the owner is not always able to independently effectively use the property belonging to him and manage it with the proper benefit for himself, in this regard, there is a need associated with the transfer of the owner's real estate complex to another person" . Therefore, we believe that in order to achieve the most effective result of managing the legal aspect in relation to the property complex, the owner can transfer the management functions in relation to these aspects to another person - a highly specialized specialist.

We are talking about the so-called trust management of property, known in foreign practice as a "trust". The main regulatory

Kiseleva V.A., Ovchinnikov P.V.

To the question of the efficiency of enterprise property management

Criteria for the effectiveness of property management

Indicators Formula Legend

1. Profitability indicators:

Return on total capital (return on assets), ROA ROA = (NP/Asr)*100% NP - net profit, after paying income tax (Form No. 2, line 190 = line 140 - line 150); Vsr - the average value of assets

Return on equity, ROE ROE \u003d (NP / SKavg) * 100% NP - net profit, after paying income tax (form No. 2, line 190 = line 140 - line 150); SKav - the average value of equity capital

Profitability products sold(profitability of production), Rp Rp = (Рр/З) * 100% Рр - profit from the sale of products (works, services) (form No. 2, page 050); Z - cost of sales of products (works, services) (form No. 2, line 020)

Profitability of sales, R„ Rn = (Рр/У)*100% Рр - profit from the sale of products (works, services) (form No. 2, page 050); V - sales proceeds (form No. 2, line 010)

2. Solvency indicators:

Balance coverage ratio (current liquidity ratio), kCur.lik. ktek.lik. Tek-A/K0 Tek. A - current assets of the enterprise (f. No. 1, p. 290); KO - short-term liabilities (f. No. 1, line 690)

Critical liquidity ratio (quick liquidity ratio), ksr.liqk kliq = Ob.A-Z / KO Ob.A - the value of current assets (f. No. 1, p. 290); Z - the amount of reserves (f. No. 1, p. 210); KO - short-term liabilities (f. No. 1, line 690)

Agility coefficient, km km = Ob.A / SK Ob.A - the value of current assets (form No. 1, p. 290); SC - the value of equity (f. No. 1, p. 490)

Coefficient of autonomy (coefficient of financial independence), kc/a kc/a = SK/A SK - the value of equity (f. No. 1, p. 490); A - the value of all assets of the enterprise (f. No. 1, p. 300)

the act regulating "trust relations" is Civil Code RF, namely Chapter 53 "Trust management of property". Under a property trust management agreement, one party (the founder of the management) transfers the property to the other party (the trustee) for a certain period of time in trust management, and the other party undertakes to manage this property in the interests of the founder of the management or the person specified by him (the beneficiary) .

The transfer of the property of an enterprise or a property complex to trust management does not entail the transfer of ownership of it to the trustee. When carrying out trust management of property, the trustee has the right to perform any legal and actual actions in relation to this property in accordance with the trust management agreement in the interests of the beneficiary. The law or the agreement may provide for restrictions on certain actions for trust management of property.

The trust management agreement is concluded in writing, the subject of which is not the property transferred for management, but those legal and actual actions that the manager must perform to manage the property complex.

This agreement provides, in accordance with Art. 1016 of the Civil Code of the Russian Federation compliance with the essential terms of the agreement, such as the composition of the property transferred to trust management, an indication of the person in whose interests the property is managed, the amount and form of remuneration to the manager, if the payment of remuneration is provided for by the agreements, and the duration of the agreement. An agreement on trust management of the property of an enterprise or a property complex is concluded for a period not exceeding five years.

The purpose of transferring property to trust management is its more efficient use compared to the use of property by the owner, as well as reducing operating costs and obtaining the maximum possible profit, return on property, which in the future can increase its investment attractiveness.

How, after the conclusion of a trust management agreement, can the owner of the property determine whether his property is effectively managed or not?

In our opinion, it is possible to determine the effectiveness of management by a trustee of a property complex transferred to his management by comparing performance indicators before the transfer of an object to trust management and after legal

Management of socio-economic systems

and the actual actions of the manager in relation to the object transferred for management, that is, the results achieved in the course of the implementation of trust management.

First of all, it should be noted that the effective management of the legal aspect can be accompanied by an increase in the above criteria for the effectiveness of management, which are based on economic indicators.

The growth of specific economic performance indicators for the property complex, namely the indicators of profitability and solvency, can be regarded as a manifestation of the effectiveness of management with the help of the legal aspect.

Article 1016 of the Civil Code of the Russian Federation provides for a number of essential conditions that must be determined by the parties in a trust management agreement. In addition to the conditions provided for by law in the contract, in our opinion, it would be advisable to include additional terms such as setting specific indicators economic efficiency, which must be achieved without fail in the course of the trust management procedure.

The solution to the problem of determining the effectiveness of management from the point of view of the legal aspect is seen in the establishment of control measures, the procedure and conditions of which will be reflected in the contract. Control is designed to compare the numerical values ​​of economic indicators at the time of the conclusion of the trust management agreement with the numerical values ​​achieved in the course of trust management.

It is definitely necessary to establish a specific date for monitoring and comparing indicators in the contract, which can be carried out already after six months from the date of conclusion of the trust management agreement.

Achieving certain economic indicators as a result of trust management within the timeframe agreed by the parties will be an assessment of the effectiveness of managing the property complex with the help of the legal aspect.

Based on the foregoing, it can be assumed that the management of the property complex with the help of the legal aspect can be an effective control lever. Paying due attention to the legal aspect of managing the property complex, it is possible to increase the economic performance of the entire enterprise.

Literature

1. Kovalev, A.P. Enterprise property management: textbook / A.P. Kovalev. - M.: Finance and statistics; INFRA-M, 2009. - 272 p.: ill.

2. Real estate management: textbook / ed. S.N. Maksimova. - M.: Case of the ANKh, 2008. - 432 p.

3. Krutik, A.B. Real estate economics. Series “Textbook for universities. Special literature” / A.B. Krutik, M.A. Gorenburgov, Yu.M. Gorenburgov. - St. Petersburg: Lan, 2000. - 480 p.

4. Civil Code Russian Federation(part two) dated 01/26/1996 No. 14-FZ (as amended on 02/07/2011).

5. Marchenko, A.V. Economics and property management: tutorial/A.V. Marchenko. -3rd ed., revised. and additional - Rostov n / a: Phoenix, 2010. - 352 p. - (Higher education).

6. Economics and real estate management: a textbook for universities / under the general. ed. P.G. Grabovoy. -Smolensk: Smolin Plus; M.: ASV, 1999.

7. Raizberg, B.A. Modern economic dictionary/ B.A. Reisberg, L.Sh. Lozovsky, E.B. Starodubtsev. - M.: INFRA-M, 2006.

Kiseleva Valentina Alexandrovna Doctor of Economics, Professor of the Department of Economics of the Firm and Markets, South Ural State University(Chelyabinsk). The field of scientific knowledge is economics and management at enterprises, the efficiency of the use of property and labor resources. Contact phone (8-351) 905-28-06.

Kiseleva Valentine Aleksandrova is a Doctor of Science (Economics), Professor of Firms and Markets Economy Department of South Ural State University, Chelyabinsk. Research Interests: economics and management at enterprises, efficiency of the use of property and labor forces. Tel.: (8-351) 905-28-06.

Ovchinnikova Polina Vladimirovna Master student of the Department of Economics of the Firm and Markets, South Ural State University (Chelyabinsk). Research interests - economics, law and real estate management. Contact phone: (8-908) 042-53-83.

Ovchinnikova Polina Vladimirovna is a Master's degree student of Business and Markets Economy Department of South Ural State University (Chelyabinsk). Research interests: economic, law and real estate administration. Phone: (8-908) 042-53-83.

According to Yves Bernard and Jean-Claude Colli, the property of an enterprise is the company's own property, existing separately from the personal property of its members. It represents collateral for the company's creditors.

The property of the enterprise consists of production and non-production assets , as well as other values, the value of which is reflected in the independent balance sheet of the enterprise as the value of long-term and current assets.

Assets are the economic resources of an enterprise in the form of aggregate property values ​​used in economic activities for the purpose of making a profit.

Assets are a property mass, which should bring benefits to the enterprise in the future. In other words, these are resources that give a certain idea of ​​the economic entity and its potential.

Assets - property, property and personal non-property benefits and rights of the subject, having a valuation. An asset embodies future economic benefits. It is the result of past transactions or other events; the latter, expected in the future, do not in themselves lead to the emergence of assets. Assets are used for the production of products, works, services, as well as for production management and other purposes. Future economic benefits embodied in the asset can be realized in production and capital construction, sold or exchanged for other assets, used to pay off the obligations of the enterprise, divided among its owners.

The assets of the enterprise are divided according to many classification criteria, the main of which are:

According to the form of functioning of assets, the following types are distinguished:

• 1. Tangible assets. They characterize the assets of the enterprise that have a real (material) form. To the composition tangible assets enterprises include: fixed assets; capital investments in progress; equipment intended for installation; production stocks of raw materials and semi-finished products; stocks of low-value and wearing items; the volume of work in progress; reserves finished products intended for implementation; other types of tangible assets.
• 2. Intangible assets. They characterize the assets of the enterprise that do not have a real form, but take part in economic activities and make a profit. This type of assets of the enterprise includes: the rights acquired by the enterprise to use certain natural resources; patent rights to use inventions; "know-how"; trademark, trademark and etc.
• 3. Financial assets. They characterize various financial liabilities belonging to the enterprise or being in its possession. The financial assets of the enterprise include: monetary assets in national currency; monetary assets in foreign currency; accounts payable in all its forms; short-term financial investments; long-term financial investments.

Depending on the nature of ownership, assets are divided into own and leased. To own assets include liabilities of the enterprise that are in its permanent possession and are reflected in its balance sheet. The leased assets include the assets of the enterprise that are in its temporary possession in accordance with the concluded lease (leasing) agreements.

An economic entity may or may not have ownership rights to an asset (leased property, goods accepted for consignment or processing, etc.), but it ensures the safety of assets that do not belong to it and controls the benefits that can be obtained from their use.

The balance sheet asset item is understood as a separate type of funds (property) shown in the balance sheet under a separate position and expressed as a separate amount. Depending on the purpose of accounting in the balance sheet, economically homogeneous funds can in some cases be detailed within a separate group for several items; balance sheet items - grouped into sections according to certain criteria based on various purposes.

Assets in the balance sheet are arranged depending on the degree of their liquidity (ie from more liquid to less liquid). The degree of liquidity characterizes the rate of transformation of balance sheet liabilities into working capital, therefore, enterprises separate highly liquid funds (cash, liquid accounts payable) from less liquid ones (finished products, inventories, etc.) and illiquid ones (working capital, intangible assets). In other words, liquidity is an indicator that determines the ability to quickly mobilize available funds to pay obligations and debts on time (see Figure 1).

Assets provide some insight into economic resources and the potential of the enterprise to implement their costs. The composition and structure of the asset balance can be represented in the form of a diagram (see Figure 1) .

To perform analytical studies and assess the structure of the assets of the balance sheet, its articles are grouped according to the life (payback) of the assets. Depending on the period of operation, the assets of the enterprise are divided into two large groups:

• - Non-current assets (immobilized funds), the life of which is more than 12 months;
• - current assets (mobile vehicles), the life of which does not exceed 12 months.

Non-current assets include: the cost of fixed assets, intangible assets; work in progress, long-term financial investments, profitable investments in material assets, other non-current assets. Fixed assets are acquired for long-term use by the enterprise.

Current assets pay off within 12 months.

Current assets include: cash, securities, receivables, inventories and costs. These assets are current assets in the sense that they are in a constant cycle of turning them into cash and therefore play big role in making a profit. Those current assets that are easily converted into cash are marketable assets. These include, in addition to Money, securities and short-term accounts payable. Stocks are fast-moving assets. Non-current assets and long-term receivables are classified as hard-to-sell assets.

The funds of the enterprise can be used in internal circulation and beyond, being immobilized in profitable investments in material assets, accounts payable, securities or invested in the turnover of other enterprises.

When drawing up the balance sheet, the rules for evaluating its individual items should be observed. For example, property purchased for a fee is valued at the actual cost of the acquisition. Property received free of charge is reflected in the balance sheet at market value as of the date of acceptance for accounting, confirmed by documentary or expert means. The property manufactured by the enterprise itself is taken on the balance sheet in the amount of the costs of its manufacture. Depreciation is charged on fixed assets and intangible assets regardless of the results of the financial and economic activities of the enterprise. The cost of fixed assets and intangible assets is shown in the valuation at the real (residual) value, that is, in the net valuation. The use of other methods for assessing property and liabilities is allowed in cases that do not contradict the current legislation and regulations.

The total amounts of current, long-term assets are disclosed in the balance sheet.

The data of balance sheet items at the end of the reporting year must be confirmed by an inventory conducted in the prescribed manner. According to the balance sheet, analysis is carried out financial position enterprises .

Analyzing the reasons for the increase in the cost of capital of an enterprise, it is necessary to take into account the impact of inflation, a high level of which leads to significant deviations of the nominal data of the balance sheet from the real ones. International Standards Committee accounting issued a special standard Financial statements in countries prone to hyperinflation. It contains a requirement to recalculate the balance sheet figures.

Management of non-current assets is carried out in various forms and different functional divisions of the enterprise. Part of the functions of this department is assigned to financial management.

Features of managing operating non-current assets (a group of long-term assets of an enterprise directly used in the process of carrying out its production and commercial activities) are largely determined by the specifics of their value cycle. Non-current operating liabilities in the process of a full cycle of value circulation go through three main stages.

At the first stage, non-current operating assets (fixed assets and intangible assets) formed by the enterprise transfer part of their value to finished products in the process of their use and wear; this process is carried out over many operating cycles and continues until complete wear certain types non-current operating assets.

At the second stage, in the process of selling products, depreciation of non-current operating assets is accumulated at the enterprise in the form of a depreciation fund.

At the third stage, the funds of the depreciation fund as part of their own financial resources enterprises are directed to the restoration of existing (current and major repairs) or the acquisition of similar new types (investments) of non-current operating assets.

The management system of operating non-current assets of the enterprise includes several stages.

• 1. Analysis of the operating non-current assets of the enterprise in the previous period. This analysis is carried out in order to study the dynamics of their total volume and composition, the degree of their suitability, the intensity of renewal and the efficiency of use.
• 2. Optimization of the total volume and composition of the operating non-current assets of the enterprise. Such optimization is carried out taking into account the potential reserves discovered in the course of the analysis to increase the production use of operating non-current assets in the coming period.
• 3. Ensuring timely updating of the operating non-current assets of the enterprise. For these purposes, the enterprise determines the required level of intensity of renewal of individual groups of operating non-current assets; the total amount of assets to be updated in the coming period is calculated; the basic forms and cost of updating various groups of assets are established.
• 4. Ensuring the effective use of operating non-current assets of the enterprise. Such provision consists in the development of a system of measures aimed at increasing the profitability ratios and production efficiency of operating non-current assets.
• 5. Formation of principles and optimization of the structure of sources of financing of operating current assets. Fundamentally, the renewal and growth of operating current assets can be financed from equity, long-term borrowed capital (financing a loan, financial leasing, etc.) and from their mixed financing.

The management of current assets of an enterprise is associated with specific features formation of its operating cycle. The operating cycle is a period of complete turnover of the entire amount of non-current assets, during which there is a change in their individual types.

The movement of current assets of the enterprise in the process of the operating cycle goes through four main stages, consistently changing its forms.

At the first stage, monetary assets (including substitutes in the form of short-term financial investments) are used to purchase raw materials and materials, that is, incoming stocks of tangible non-current assets.

At the second stage, the incoming stocks of tangible current assets as a result of direct production activities converted into stocks of finished goods.

At the third stage, stocks of finished products are sold to consumers and, before they are paid, are converted into accounts payable.

At the fourth stage of collection (that is, paid receivables) is again converted into monetary assets (part of which can be stored in the form of highly liquid short-term financial investments until production demand).

The most important characteristic of the operating cycle, which significantly affects the volume, structure and efficiency of the use of non-current assets, is its duration. It includes the period of time from the moment the enterprise spends money on the acquisition of incoming inventories of tangible current assets until the receipt of money from debtors for the products sold by it.

In the process of managing current assets within the operating cycle, two main components are distinguished: 1) the production cycle of the enterprise; 2) the financial cycle of the enterprise.

The production cycle of an enterprise characterizes the period of complete turnover of the material elements of current assets used to service the production process, starting from the moment raw materials and semi-finished products arrive at the enterprise and ending with the moment the finished products made from them are shipped to customers.

The financial cycle (cash turnover cycle) of an enterprise is a period of full turnover of funds invested in current assets, starting from the moment of repayment of accounts payable for raw materials and semi-finished products received, and ending with the collection of receivables for delivered finished products.

The current asset management policy is part of the overall financial strategy of the enterprise, which consists in the formation of the required volume and composition of current assets, rationalization and optimization of the structure of funding sources.

The current asset management policy of the enterprise is developed in stages.

• 1. Analysis of current assets of the enterprise in the previous period.
• 2. Definition of fundamental approaches to the formation of current assets of the enterprise. Such principles reflect the general ideology financial management enterprise in terms of an acceptable ratio of profitability and risk financial activities. With regard to current assets, they determine the choice of a certain type of policy for their formation.
• 3. Optimization of the volume of current assets. Such optimization should proceed from the chosen type of policy for the formation of current assets, ensuring target level the ratio of the effectiveness of their use and risk.

Optimization of the ratio of the constant and variable parts of current assets.

• 5. Ensuring the necessary liquidity of current assets.
• 6. Ensuring an increase in the profitability of current assets.
• 7. Ensuring the minimization of losses of current assets in the process of their use.
• 8. Formation of the principles of financing certain types of current assets. Based on the general principles of asset financing, which determine the formation of the structure and cost of capital, the principles of financing certain types and components of non-current assets should be specified. Depending on the financial mentality of managers, the formed principles can determine a wide range of approaches to financing current assets - from extremely conservative to extremely aggressive.

Especially real estate, is one of the most common assets that bring the owner a regular income. Therefore, monitoring the conditions of use of the property and assessing its condition are the main incentives for the participation of the owner in the process of work. Today we will talk about what procedure for managing the property of an enterprise is the most cost-effective in business.

General information

Everything for doing business that is available and available unitary enterprise, is called common property (Article 132 of the Civil Code of the Russian Federation). It is divided into immovable and movable (Article 130 of the Civil Code of the Russian Federation).

• Land.
• All kinds of buildings.
• Technical service.
• Vehicles.

Movable property is created during the operation of the enterprise, therefore, it includes:

• Title, reputation and .
• Qualification factors for management and staff.
• Permanent client base.
• Patents and .
• Cash.

The procedure for managing the property of an enterprise is understood as the establishment by the owner of rules prescribing the conditions for the disposal of all types of property, for example, renting it out or trading it. The rules are regulated by Federal Law No. 161-FZ.

The Right of Leadership

According to this law (Article 21 of the Federal Law No. 161), the management of the real estate of an enterprise is within the powers of the sole manager (or general director), who is appointed by the owner to the position in accordance with employment contract. It can be both the owner himself and the coordinating organization.

The first option is appropriate in the following cases.

• The area of ​​the enterprise does not exceed 500 m².
• Trading activity is designed for short term(up to 2 years).
• This organization is part of a large facility, which is the primary business of the owner.
• The company does not require overhaul, reconstruction, technical service, as well as other resources and investments from the owner.
• The income from the project is less than the cost of a hired manager.

In order to assess the possibility of performing property management functions, the owner needs to compare the proposed goals and objectives with the available resources, including all aspects of business development. Perhaps engaging a coordinating company is the most productive step on the road to triumph. Most often this is due to the presence of the following criteria.

• Observance of the rights of the owner.
• Exclusion of risks of loss of property.
• Profit maximization and tax minimization.
• Ease of paperwork.
• The effectiveness of the control system.

Forms of property transfer

The right of operational management (Article 296 of the Civil Code of the Russian Federation) is the ability of an enterprise to dispose of the property of the owner. Consider the most common forms of transfer of property to operational management.

1. Lease contract. By subleasing the premises of the enterprise Management Company undertakes to pay the owner a certain part of the income (rent).
2. Trust management agreement. By acquiring full control over the enterprise, the management company undertakes to control the property within a certain period in the interests of the owner (Article 1012 of the Civil Code of the Russian Federation).
3. Contract of agency, or agency contract. Within the framework of the approved competence, the management company undertakes to perform the private functions assigned to it and represent the interests of the owner.
4. Transfer of functions of the head (general director) of the management company.

Conclusion

Each of the methods of property management involves both privileges and risks that are subject to reflection in each specific situation. The income of the enterprise and the safety of property directly depend on the conditions and version of the contract with the management company.

Property management, like any other type of management, needs organizational support. For this in organizational structure the enterprise provides for a specialized structural unit that implements the functions of property management and is designed to implement the goals and principles associated with this management.

The organizational design of this structural unit depends on the scale of the enterprise, the number, size and complexity of the property complexes included in the enterprise. It can be a department (department), department, committee, center or bureau. In recent years, there has been a formalization of the property management service (PMS) in many large and medium-sized enterprises.

The primary task of the IMS is to ensure complete and reliable accounting of all property available at the enterprise. The fixed asset accounting system often moves from accounting to MIS. In addition to traditional accounting tools, the enterprise should form a complete register of property in the form of a computerized database that allows you to have complete information about the technical condition, current value and use of each property object.

In strict accordance with the overall corporate strategy, the MIS should develop and implement a strategy for property management in the short and long term.

The main functions of this service include:

• formation of a depreciation policy and decision-making on issues related to the mechanism for accruing and using depreciation, the procedure for conducting revaluations, and the direction of depreciation funds for the renewal of fixed assets;
• formation of investment policy in terms of implementation investment projects and programs for reconstruction, expansion of business and technical re-equipment;
• analysis, control and determination of the most effective directions of dynamics and structural transformations and production capacity of operating property complexes;

• management of resource and energy consumption and costs associated with the operation of operational property complexes, as well as their restoration (repair and modernization);
• operational accounting of the useful use of real and movable property, development of offers and conditions for leasing or selling unused buildings, structures, equipment, intangible assets and other property, conclusion of relevant contracts and control over their execution;
• development of proposals for the rational placement of production and auxiliary units (workshops, sites, warehouses) in production and other premises, structural units (departments, bureaus, etc.) in office, laboratory and other premises;
• development of proposals for the conservation of temporarily unused property, ensuring its safety;
• economic justification of equipment leasing operations, participation in the execution of leasing agreements and control over their execution;
• development of a comprehensive property insurance program, substantiation and selection of the most effective insurance methods for certain types of property, conclusion of relevant agreements with insurance companies and control over their execution;
• interaction with appraisal companies on the organization of the independent evaluation property value to solve various tasks property management (revaluation of fixed assets, registration of collateral, purchase and sale of used property, etc.).

According to the content of its functions, the MIS refers to the financial and economic direction of the enterprise, therefore, organizationally, it is usually subordinate to the director for economics and finance. At the same time, many issues of property management are of a strategic nature, affect the interests of owners (shareholders) and are the competence of the board of directors or general meeting shareholders. In this regard, managers and specialists of the IMS often participate in the work of various commissions on property issues, which are formed and operate under the control of the board of directors.

SU I builds its work in close contact with other services, departments and divisions of the enterprise: accounting, financial and economic planning departments, marketing, supply and sales departments, departments of the chief mechanic and chief power engineer, economic and administrative, legal and planning and production departments , department capital construction and etc.

As part of the tasks of labor motivation and personnel management, the IMS, together with the department of labor and wages develops proposals for material incentives for employees of the enterprise for the effective use of property objects and savings associated with their operation.

With the development of the MIS, the degree of its economic independence and the role in enterprise management are increasing. At the initial stage, the MIS operates in cost center (cost center) mode. At the same time, it is responsible only for expenses within the framework of its direct activities, and for the enterprise it determines the limits of regulated costs for the items of the operating budget of management expenses and indicators of staff incentives for saving individual operating costs.

At enterprises with a fairly developed system of intra-company budgeting, the MIS can operate as a financial accounting center (FAC). In this case, the MIS is responsible not only for the costs of its direct activities, but also for some financial and economic performance of the enterprise. First of all, we are talking about indicators of the property status of the enterprise and the use of fixed assets (Table 2.2).

As part of the budgeting system and the division of responsibility between the functional services of the enterprise, the MIS analyzes and controls the level and dynamics of such indicators as the book value of non-current assets, the company's own funds, profitability of fixed assets, capital productivity, depreciation of fixed assets, retirement and renewal rates of fixed assets, load factors the main objects of property, indicators of the production capacity of property complexes, the cost of maintaining and servicing fixed assets, rental income, consumption of electricity and other energy resources, etc.

Key performance indicators of the enterprise, controlled by the property management service

Indicators of the property status of the enterprise
The carrying value of the company's assets	Net balance result
Share of the active part of fixed assets	The ratio of the cost of the active part of fixed assets to the cost of the rest 1 of fixed assets
Depreciation rate of fixed assets	The ratio of depreciation (depreciation amount) to the book value of fixed assets
Refresh rate	The ratio of the value received: for the period of fixed assets to the balance sheet value of fixed assets: at the end of the period
Retirement rate	The ratio of the cost of retired s; period of fixed assets to book value of fixed assets n; beginning of period
Fixed asset utilization indicators
return on assets	The ratio of sales revenue for the period to the average book value of fixed assets
Profitability of fixed assets	The ratio of profit for the period to the average book value of fixed assets

The operating budget of the MIS when operating in the DFS mode consists of revenue and expenditure parts.

The revenue part reflects income from the lease of unused objects, from the sale of excess objects, from the implementation of investment projects for property transformations. The expenditure part shows the costs of accounting and registration work, automation of management, support of investment projects, own and overhead costs.

Information support for the activities of the IMS is carried out through an integrated information system enterprises.

test questions

• 1. Name and describe the strategies of enterprises depending on their financial and economic condition.
• 2. What property strategy do enterprises follow in a difficult (crisis) state?
• 3. What property strategy do enterprises adhere to in a tense (post-crisis) state?
• 4. What are the features of a property strategy in a good financial and economic condition?
• 5. What are the main functions that the property management system performs at an industrial enterprise.
• 6. With what external organizations Does the property management system of the enterprise interact and in what areas?
• 7. What are the main links between the property management system and the operating cost management system.
• 8. What are the main links between the property management system and the financial and investment management system.
• 9. Name and comment on the basic principles of property management.
• 10. What is the overall goal of property management in the enterprise?
• 11. What are the requirements for operating property complexes and what management tasks follow from these requirements?
• 12. What functions does the property management unit perform?
• 13. How do the tasks of the property management department change when moving from cost center (cost center) mode to financial accounting center (FAC) mode?
• 14. What general business indicators are monitored by the property management unit when working in the CFU mode?
• 15. What does the property management unit's operating budget look like when operating in DFS mode?

In market conditions, a strategic approach to property management is of paramount importance. The strategic approach covers not only such areas of the enterprise as finance, investment, technology, management, but also property management activities.

Figure 2.6 - Objects of management of state stock portfolios

property management- this is a complex system of measures (decisions, actions, projects, etc.) for the reproduction, renewal, improvement and organization of the most rational use enterprise property.

Thus, property management includes both operational activities for the maintenance, restoration and development of property complexes, and management activities for accounting, control, planning, motivation and functioning of this operational activity.

The theory of property management is in the process of formation. The theory and practice of assessing the value of property had a great influence on its development. It is clear that property valuation and property management are closely interrelated. The purpose of the appraisal is to obtain the value of a particular type of value of the property being appraised. But the assessment is not an end in itself, it is needed in order to make one or another management decision regarding the property. Thus, property management is impossible without the results of the valuation of this property. However, it is wrong to think that only an assessment of its value is needed to manage property. The cost, of course, important indicator property, but not the only one. To make managerial decisions regarding property, it is necessary to involve many of its other characteristics: purpose, quality properties, production capacity (productivity), operating costs, wear and tear, etc.

With the development of market relations, the set of property management methods has expanded. Along with the traditional methods of restoring and updating property, methods such as rent, financial leasing, insurance, transfer to trust management, etc.

The tasks of state property management, which are at the present stage in the Russian Federation:

• - classification of objects of state property, allowing to improve the system of their accounting and control over the state of objects and their use;
• - inventory of state-owned objects, registration of rights to them in order to streamline statistical and operational accounting, use of objects for their intended purpose;

Figure 2.7 - Types of transactions with real estate

• - ensuring control over the safety of state property used government organizations leased, pledged and in trust management;
• - rational structure and composition of state-owned objects in terms of possible privatization, sale, redemption, transfer to the municipal form of ownership. Creation of new objects;
• - ensuring the effective use of the rights of the state as a participant in common (joint and shared) property;
• - increasing the economic and social efficiency, profitability of state property through the use of progressive forms, methods, management tools.

Scientifically based target orientation of state property management processes serves as a certain prerequisite for their rational organization and performance.