What is linear control. Benefits of a Multidimensional Organizational Structure

The linear control structure is the simplest. Its essence lies in the fact that only one person can exert control actions on an object - a manager who receives official information only from directly subordinate persons. He makes decisions on all issues related to the part of the object he manages, and bears responsibility. 4, p.257. In other words, all management and subordination functions are concentrated at the head, a vertical line of control and a direct path of influence on subordinates are created 2, 54. This management structure is shown in Figure 1.

Rice. 1 Linear control structure

This type of organizational management structure is used in the conditions of functioning of small enterprises with urgent production in the absence of extensive cooperative ties with suppliers, consumers, etc. This structure is used in the management system of production sites, individual small workshops, firms of one or simple technology.

The advantage of a linear structure is ease of use. All duties and powers are clearly distributed, in connection with which all the necessary conditions are created for the operational decision-making process, to maintain the necessary discipline in the team 4, p.258. In addition, there is an increase in the responsibility of the head for the results of the activities of the unit headed by him, the receipt by the executors of interconnected orders and tasks provided with resources and personal responsibility for the final results of the activities of their unit.

Among the shortcomings noted rigidity, inflexibility, inability to further growth and development of the enterprise. The linear structure is focused on a large amount of information transmitted from one level of management to another, limiting the initiative of workers at lower levels of management 4, p.258.

The structure makes very high demands on the manager, who must have extensive versatile knowledge and experience in all management functions and areas of activity carried out by subordinate employees, which limits the scale of the headed unit and the manager's ability to manage it more effectively.

1.4 Functional management structure

The functional structure has developed as an inevitable result of the complexity of the management process. A feature of the functional structure is that, while maintaining unity of command for individual management functions, special units are formed, the development of which has the knowledge and skills in this area of ​​management (Fig. 2).

Rice. 2 Functional management structure

The creation of a functional structure is reduced to the grouping of personnel according to the broad tasks that they perform. Specific characteristics and features of the activities of a particular unit corresponds to the most important activities of the entire enterprise.

Functional structuring is the most widespread form of organization of activities and takes place in almost all enterprises at one level or another of the organizational structure. This is the process of dividing an organization into separate elements, each of which has its own well-defined, specific task and responsibilities. Creating a functional structure comes down to grouping personnel according to the broad tasks that they perform (production, marketing, finance, etc.). Specific characteristics and features of the activities of a particular unit correspond to the most important activities of the entire organization.

In cases where the functional structure is only partially used, one of the functions (for example, financing) is either above or on the same level as units structured by product, by customer, or by territory.

The value of the marketing, production and financial functions of the enterprise is so widely recognized that they are often taken as the basis of the entire structure of the organization. They are located at a level above which is only the head of the enterprise. This provision is true regardless of the basis on which the grouping of activities within the enterprise is carried out and how important the functions of a particular unit are.

The chain of command comes from the president (CEO) and flows from top to bottom.

Sales management, financial matters, data processing and other functions that are specific to a particular enterprise are carried out by vice presidents. Managers report to them. And so on, down the hierarchical ladder, tasks are subject to further functional fragmentation in accordance with the processes.

Functional organization aims to stimulate quality and creativity, as well as the pursuit of economies of scale in the production of goods or services.

However, maintaining interaction between different functions is a complex and often problematic task. The implementation of different functions involves different time frames, goals and principles, which makes it difficult to coordinate activities and scheduling. In addition, functional orientation is associated with a preference for standard tasks, the promotion of narrowly limited perspectives, and performance reporting.

The functional structure is not suitable for organizations with a wide range of products operating in an environment with rapidly changing consumer and technological needs, as well as for organizations operating on a large international scale, in several markets at the same time in countries with different laws. The logic of this form is centrally coordinated specialization. It is difficult to trace the contribution of each element of resources along the value chain to the final result and the overall profitability of the organization. In fact, the current trend towards disintegration (i.e. buying rather than manufacturing components, etc.) reflects the realization by many firms that the necessary coordination of costs and resources used is reflected in performance. A functional organization can fail due to misapplication because the logic of this organization is one of central control that does not readily adapt to product diversification.

In its pure form, the functional structure is practically not used. It is used in close, organic combination with a linear structure that operates along the management hierarchy from top to bottom and is based on the strict subordination of the lowest level of management to the highest. With such a construction, the performance of highly specialized functions is intertwined with a system of subordination and responsibility for the direct performance of the tasks of designing, manufacturing products and supplying them to consumers.

The main advantages of the structure include: the high competence of specialists responsible for the implementation of specific functions and the expansion of the capabilities of line managers in the operational management of production as a result of their release from the preparation of information on functional activities 2, C.56.

At the same time, the specialization of functional departments is often an obstacle to the successful operation of an enterprise, since it makes it difficult to coordinate managerial influences. Functional departments may be more interested in achieving the goals and objectives of their departments than the overall goals of the entire organization, which increases the conflict between departments. In addition, in a large enterprise, the chain of commands from the manager to the performer becomes too long.

Also, the disadvantages include:

    difficulties in maintaining constant relationships between various functional services;

    a lengthy decision-making procedure and a hierarchy in the relationship structure;

    reducing the responsibility of performers for work as a result of depersonalization in the performance of their duties, tk. each performer receives instructions from several leaders;

    duplication and inconsistency of instructions and orders received by employees and violation of the principles of unity of command and unity of command.

With the increase in size and the development of the concentration of production, it was necessary to find more acceptable forms of management that corresponded to the nature of the new requirements of production. As a result, combined structures have been created that combine the advantages of linear and functional structures. The simplest of them are linear-functional and linear-staff structures.

Forms and methods of implementing the principles of formation organizational structures make it possible to distinguish between several types. So, according to the level (degree) of differentiation and integration of management functions, two classes of structures are distinguished:

  • mechanistic, or bureaucratic, pyramidal, based on the centralist type of integration;
  • organic, or adaptive, multidimensional, based on a combination of centralist and free types of integration.

Mechanistic (bureaucratic) pyramidal structures

Sustainability and rationalism were the priority parameters for the formation of bureaucratic structures for managing organizations already at the beginning of the 20th century. The concept of bureaucracy, formulated then by the German sociologist Max Weber, contains the following characteristics of a rational structure:

  • a clear division of labor, which leads to the emergence of highly qualified specialists in each position;
  • hierarchy of management levels, in which each lower level is controlled by a higher one and is subordinate to it;
  • the presence of an interconnected system of generalized formal rules and standards, ensuring the uniformity of the performance by employees of their duties and the coordination of various tasks;
  • formal impersonality of execution by officials official duties;
  • recruitment in strict accordance with qualification requirements; protection of employees from arbitrary layoffs.

Pyramid bureaucratic structures include: linear, functional, linear-functional, linear-staff, divisional organizational structures.

Linear organizational structure of management

The linear structure implements the principle of unity of command and centralism, provides for the performance of all management functions by one leader, subordination to him on the rights of unity of command of all lower divisions (Fig. 11.1).

This is one of the simplest organizational management structures. In linear structures, a hierarchy is clearly manifested: at the head of each structural unit there is a head endowed with all powers, who exercises sole management of subordinate employees and concentrates all management functions in his hands.

With linear management, each link and each subordinate has one leader, through whom all control commands pass through one channel at a time. In this case, management links are responsible for the results of all activities of managed objects. We are talking about the allocation of managers per object, each of which performs all types of work, develops and makes decisions related to the management of this object.

Since in a linear management structure decisions are passed down the chain from top to bottom, and the head of the lower level of management is subordinate to the head of a higher level above him, a kind of hierarchy of heads of this particular organization is formed (for example, section head, head of department, store director, site foreman, engineer , head of the shop, director of the enterprise). In this case, the principle of unity of command applies, the essence of which is that subordinates carry out the orders of only one leader. In a linear management structure, each subordinate has his own boss, and each boss has several subordinates. Such a structure functions in small organizations, and in large ones - at the lowest level of management (section, brigade, etc.).

The linear organizational structure of management has its advantages and disadvantages (Table 11.1).

Table 11.1

Advantages and disadvantages of a linear management structure
Advantages Flaws
  • Unity and clarity of command.
  • Consistency of actions of performers.
  • Ease of management (one communication channel).
  • Clearly defined responsibility.
  • Efficiency in decision making.
  • Personal responsibility of the head for the final results of the activities of his unit.
  • High demands on the leader, who must be comprehensively prepared in order to provide effective leadership in all management functions.
  • Lack of links for planning and preparation of decisions.
  • Information overload of medium levels due to many contacts with subordinate and higher organizations.
  • Difficult communication between units of the same level.
  • The concentration of power at the top level of management.

In the functional structures, functional units are created, endowed with authority and responsibility for the results of their activities. Linear links differ from functional ones by the integration of object management functions, a set of powers and responsibilities. The bottom line is that the performance of certain functions on specific issues is assigned to specialists, i.e. each management body (or executor) is specialized in the performance of certain types of management activities. In an organization, as a rule, specialists of the same profile are combined into specialized structural units (departments), for example, a planning department, accounting, etc. In this way, common task management of the organization is divided, starting from the middle level, according to the functional criterion. Hence the name - functional management structure (Fig. 11.2). Instead of universal managers who have to understand and perform all management functions, there is a staff of specialists with high competence in their field and responsible for a certain area (for example, planning and forecasting).

The functional structure implements the principle of separation and consolidation of management functions between structural divisions, provides for the subordination of each lower-level linear division to several higher-level managers who implement management functions. The advantages and disadvantages of this structure are presented in Table. 11.2.

Table 11.2

Advantages and disadvantages of the functional management structure
Advantages Flaws
  • High competence of specialists responsible for the implementation of functions (increasing professionalism).
  • Exemption of line managers from solving some special issues.
  • Standardization, formalization and programming of management processes and operations.
  • Elimination of duplication and parallelism in the performance of managerial functions.
  • Reducing the need for generalists.
  • Centralization of strategic decisions and decentralization of operational ones.
  • Excessive interest in the implementation of the goals and objectives of their units.
  • Difficulties in maintaining constant relationships between different functional units.
  • Emergence of tendencies of excessive centralization.
  • Duration of decision-making procedures.
  • Relatively frozen organizational form, with difficulty responding to changes.
  • The complexity of the division of power (multiplicity of subordination).

Experts point to a close relationship between the size of the firm and the organizational structure of management. The expansion of the size of the enterprise, the complication of internal relationships create conditions, and also necessitate the adoption of comprehensive decisions aimed at restructuring the organization of intra-company management, an increase in the size of the company leads to a deepening of structural differentiation (branches, management levels, organizational units).

In turn, this leads to an increase in administrative and management costs, as well as costs associated with coordination, but does not reduce the advantage of homogeneity of large firms, which is due to the fact that these firms are managed from a single center. However, the structural differentiation inherent in large firms requires the use of indirect (economic) methods of management and coordination of the activities of various organizational units.

Types of committees

There is no doubt about the advantage of using committees in such work, where coordination of actions of management units, consultation in decision-making, determination of powers and responsibilities, and development of a work schedule are required.

New types of organizational structures

Currently, such types of structures are developing as network and virtual organizations, organizations with "internal" markets, multidimensional organizations, market-oriented organizations, entrepreneurial organizations, participatory, adhocracy, intellectual, learning organizations, circular corporations, etc.

A network structure means that an organization disaggregates its core functions (manufacturing, sales, finance, research and development) between individual contracting companies brokered by a small parent organization. The organizational chart of a hypothetical network organization is shown in fig. 11.10.

Network organizations differ from organizations of other types in a number of ways. First, network organizations rely more on market mechanisms than on administrative forms of resource management. Second, many of the networks that have recently been developed involve a more active and motivated role for participants. Thirdly, in an increasing number of industries, networks are an association of organizations based on cooperation and mutual ownership of shares by group members - manufacturers, suppliers, trading and financial companies.

The so-called virtual organization or structure is closely related to the network structure. Unlike traditional mergers and acquisitions, partners in virtual organizations share costs, use each other's production experience and access to international markets.

The hallmarks of networked virtual organizations of the future can be summarized as follows:

  1. usage information technologies to establish strong contacts;
  2. joining forces to realize new opportunities;
  3. lack of traditional boundaries - with close cooperation between manufacturers, suppliers, customers, it is difficult to determine where one company begins and another ends;
  4. the main advantages and disadvantages of such organizations are given in Table. 11.7;
  5. trust - partners share a sense of "common destiny", realizing that the fate of each of them depends on the other;
  6. Excellence – Since each partner brings their “core competencies” to the union, it is possible to create an organization that is modern in every way.

Table 11.7

The main advantages and disadvantages of the network structure of the organization
Advantages Flaws
  • Competitiveness at the global level.
  • Flexible use of labor force.
  • High adaptability to market requirements.
  • Reducing the number of hierarchy levels (up to 2-3 levels) and, accordingly, the need for managerial personnel.
  • Lack of direct control over the activities of the company.
  • Possibility of unwanted loss of group members (if the subcontractor retires and his company goes bankrupt).
  • Low employee loyalty.

Multidimensional organization. This term was first used in 1974 by W. Goggin when describing the structure of Dow Corning Corporation. Multidimensional organizations are an alternative to the traditional type of organizational structures. As we know, in traditional organizational structures, the allocation of organizational units occurs, as a rule, according to one of the following criteria:

  • functional (finance, production, marketing);
  • grocery (for example, factories or production units that produce various goods and services);
  • market (say, by regional principle or by type of consumer).

Depending on the specifics of the activity, one or another criterion prevails in the construction of the organizational structure. Over time, under the influence of external changes and changes in the company itself (its size, scale of activities, other internal factors), the very organizational structure of the company and the prevailing principle of division divisions may change. For example, with access to regional markets, the traditional linear-functional structure can be transformed into a regional divisional one. At the same time, reorganization is a rather lengthy and complicated process.

In the context of dynamism external environment the company must be able to respond instantly to change, so a structure is required that would not need to be rebuilt. Such a structure is a multidimensional organization.

Multidimensional organizations are organizations in which structural units simultaneously perform several functions (as if in several dimensions) (Fig. 11.11), for example:

  • provide their production activities with the necessary resources;
  • produce a specific type of product or service for a specific consumer or market;
  • ensure the sale (distribution) of their products and serve a specific consumer.

The basis of a multidimensional organization is an autonomous working group (subdivision) that implements all three functions: supply, production, distribution.

Such a group may be a "profit center". Sometimes these can be independent companies.

Units are easily included in the organizational structure and can leave it, their viability depends on the ability to produce goods and services that are in demand. Product or service-oriented divisions pay internal and external suppliers on a contractual basis. Functional divisions (production, warehouse, personnel, accounting) provide services mainly to other divisions of the company, being suppliers for them. Thus, there is an internal market within the organization. Divisions respond flexibly to changing needs of internal and external customers. Consumers automatically control their suppliers. At the same time, the performance of the unit does not depend on the performance of another unit, which facilitates the control and evaluation of the unit's performance.

Features of multidimensional organizations are as follows:

  • departmental budgets are developed by the departments themselves, the company invests in them or gives loans;
  • in multidimensional organizations there is no dual subordination, as in a two-dimensional matrix model, the leadership of the group is one;
  • many divisions within a multidimensional organization can also be multidimensional. Divisions can also be multidimensional, even if the organization as a whole is not multidimensional (for example, a regional branch of a large corporation may have a multidimensional structure, while the corporation as a whole is a divisional structure);
  • there is no need to carry out any reorganization of the organizational structure as a whole and the relationship of autonomous groups, units can simply be created, eliminated or modified;
  • each division of the organization can be completely autonomous, engaging in both recruitment and sales of finished products, etc .;
  • the main indicator of the effectiveness of the work of autonomous groups is the profit received; this simplifies the analysis and control over the activities of groups, reduces bureaucratization, and the management system works more efficiently.

The main advantages and disadvantages of multidimensional organizations are given in Table. 11.8.

Table 11.8

Key Advantages and Disadvantages of Multidimensional Organization
Advantages Flaws
  • Flexibility and adaptability to changes in the external environment.
  • Reduction of bureaucracy and simplification of the management system.
  • Focus on ends, not means.
  • The combination of broad autonomy of departments using the synergy effect at the organization level.
  • In itself, the multidimensionality of the structure does not ensure the efficiency of the work of departments.
  • tendency towards anarchy.
  • Competition for resources within the organization.
  • Lack of direct control over units.
  • Difficulties in the implementation of strategic projects.

Circle organization. The basic principle of the circular organization is the democratic hierarchy. Leaders are not commanders, but act more like leaders. Unlike the hierarchical structure of traditional organizations, a circular organization has such features as the lack of undivided authority of leaders, the possibility of participation of each member of the organization in management, collective decision-making by the management of each member of the organization. These principles are implemented through the features of the structure of the circular organization, the main of which is that a council is formed around each leader (Fig. 11.12).

Each council, in addition to the head of the unit, includes his subordinates, as well as third-party representatives - heads of other structural units, external clients and consumers, public representatives. Participation in the council is mandatory for managers, but is voluntary for subordinates.

virtual organization. The emergence of the concept of a virtual organization is associated with the publication in 1992 of the monograph "Virtual Corporation" by W. Davidow and M. Malone.

A virtual organization is a network that includes the union of human, financial, material, organizational, technological and other resources of various enterprises and their integration using computer networks. This allows you to form a flexible and dynamic organizational system, the most adapted to rapid creation new product and bringing it to market. A virtual organization does not have a geographical center; the functioning of its divisions is coordinated with the help of modern information technologies and telecommunications.

The development of information technology has made it possible to make the physical presence of managers in the workplace unnecessary. Virtual associations are grouped according to the design principle, i.e. on a temporary basis.

as the need arises to create a certain product, implement a project, make a profit. The concept of a virtual organization creates fundamentally new business opportunities and is widely used in the 21st century.

An organization with an "internal market". The evolution of organizational structures is gradually evolving from hierarchical bureaucratic structures to matrix and project structures, and in recent decades to decentralized networks and business units.

The concept of "internal markets" is in stark contrast to the hierarchical structure. On the one hand, it allows you to use the potential of entrepreneurship within the organization, on the other hand, it has the disadvantages of market relations.

The basic principle of such organizations is the broad autonomy of departments (both linear and functional). Divisions are viewed as autonomous "internal businesses" that buy and sell goods and services and engage in intra- and inter-firm communications.

We list the principles of formation and functioning of organizations with "internal markets":

1. Transformation of the hierarchy into internal business units. All divisions are transformed into autonomous "internal enterprises", becoming responsible for the results of activities.

2. Creation of economic infrastructure, including general systems reporting, communications and incentives.

3. Purposeful stimulation of synergy.

4. All departments are accountable for results, creative entrepreneurship is encouraged. Each division is treated as a small separate company that independently manages its activities and manages resources. Divisions are given the freedom to conduct business operations within and outside the organization.

5. Auxiliary functional divisions are commercial centers that sell their services to both other divisions of the firm and external customers.

So, considering the development trends of organizations and organizational structures, it can be noted that a modern organization is:

  • market oriented organization. These are organic, rapidly adaptable divisional or matrix organizations in which all of their parts (R&D, manufacturing, human resources, marketing, sourcing, sales, finance, service) are clustered around a market or markets. These are organizations "driven by the market";
  • entrepreneurial organization, i.e. an organization more focused on growth and on available opportunities and achievements than on controlled resources;
  • participatory organization - an organization that maximizes the participation of employees in management;
  • adhocracy organization - an organization that uses a high degree of freedom in the actions of employees, their competence and ability to independently solve emerging problems. This is an organic structure of a matrix, project, network type, with a predominance of informal horizontal connections. Often the structure of the organization is completely absent, the hierarchical structure is constantly changing, vertical and horizontal connections are predominantly informal;

An analysis of the experience of building organizational structures shows that the formation of management units is significantly influenced by the external and internal environment of the organization. This is main reason the impossibility of applying a single model of the management structure for all organizations. In addition, this impossibility is due to the specific features of a particular organization. The creation of a modern effective management structure should be based on scientific methods and principles for building organizational structures.

Home feature new systems of intra-company management should be: orientation to the long term; conducting fundamental research; diversification of operations; innovative activity; maximum use of the creative activity of the staff. Decentralization, reduction of levels in the administrative apparatus, promotion of employees and their payment depending on real results will become the main directions of changes in the administrative apparatus.

The process of modification of organizational management structures is developing in a number of specific areas. The main ones are the following.

1. Implementation of decentralization of production and marketing operations. To this end, within the largest companies, semi-autonomous or autonomous branches have already been created or are being created, fully responsible for profit and loss. These departments are entrusted with full responsibility for the organization of production and marketing activities. Each department fully finances its activities, enters into partnerships with any organizations on a commercial basis.

2. Innovative expansion, search for new markets and diversification of operations. This direction is implemented through the creation of innovative companies within the framework of large companies focused on the production and independent promotion of new products and technologies on the markets and operating on the principles of "risk financing". The widespread practice of large companies is the creation of small enterprises in the most promising areas, aimed at gaining a strong position in the market in the shortest possible time.

3. Debureaucratization, constant increase in the creative production efficiency of the personnel. To this end, a wide variety of measures are being taken, including the distribution of shares among the staff and the formation of enterprises collectively owned by their employees.

In modern conditions, not only fundamentally new forms of organization for our country are required, not only radically different methods of management, but also transitional modes of activity, a gradual transformation of one structure into another. In order to comprehensively take into account both the internal characteristics of organizations and dynamically changing external circumstances, as well as emerging progressive trends, it is necessary to use a systematic approach to the formation and reorganization of enterprises.

The systematic approach to the formation of the organizational structure is manifested in the following:

  • do not lose sight of any of the management tasks, without which the implementation of the goals will be incomplete;
  • to identify and interconnect, in relation to these tasks, a system of functions, rights and responsibilities along the vertical of management;
  • explore and institutionalize all connections and relationships along the horizontal of management, i.e. to coordinate the activities of different links and management bodies in the performance of common current tasks and the implementation of promising cross-functional programs;
  • provide an organic combination of vertical and horizontal management, meaning finding the optimal ratio of centralization and decentralization in management for the given conditions.

All this requires a carefully developed step-by-step procedure for designing structures, a detailed analysis and definition of a system of goals, a thoughtful selection of organizational units and forms of their coordination, and the development of relevant documents.

The linear management structure is the most appropriate only for simple forms of organizations. Distinctive feature: direct impact on all elements of the organization and the concentration in one hand of all management functions. The structure works well in small organizations with high professionalism and authority of the leader.

In small organizations with a clear distribution of functional responsibilities, structures in the form of a ring, a star and a wheel have also become widespread. organizational structure linear matrix

Linear control structure: ring

R - leader;

I - performer

Linear control structure: star

R - leader;

I - performer

Linear control structure: wheel

R - leader;

I - performer

The linear-functional management structure is based on the so-called "mine" principle of building and specializing the management process, depending on the duties assigned to the deputy heads - functional managers. These include: commercial director, deputy directors for personnel, production, heads of the information department, marketing department, etc.

Linear-functional management structure

The line-staff management structure is a combined structure that combines the properties of linear and linear-functional structures. It provides for the creation of special units (headquarters) to help line managers to solve certain problems. These headquarters prepare draft decisions on relevant issues for the head. Headquarters are not endowed with executive power. The leader himself makes the decision and brings it to all departments. The staff scheme is most appropriate if it is necessary to carry out linear management (one-man management) for the key positions of the organization.


Line-staff management structure

The matrix management structure is a lattice organization built on the principle of dual subordination of performers: on the one hand, to the direct head of the functional service, which provides personnel and technical assistance to the project manager, on the other hand, to the project (target program) manager, who is endowed with the necessary authority to implement the process management in accordance with the planned deadlines, resources and quality. The matrix scheme is used in complex, science-intensive production of goods, information, services, knowledge.

The program-target management structure provides for the creation of special management bodies for short-term and long-term programs. It is focused on ensuring the fullness of linear powers within the framework of ongoing programs.

Matrix control structure

The product management structure is one of the options for the program-target structure. It provides for the assignment to the manager responsible for the program for the release of a particular product, all responsibility for the quality and timing of the work. This manager is endowed with all the rights of disposal in terms of production, marketing and ancillary activities related to the manufacture of a particular product or range of products.

The project management structure is formed when the organization develops projects, which are understood as any processes of purposeful changes in the management system or in the organization as a whole, for example, the modernization of production, the development of new technologies, the construction of facilities, etc. Project management includes defining its goals, forming a structure, planning and organizing work, and coordinating the actions of performers. One of the forms of project management is the formation of a special unit - a project team working on a temporary basis.

The functional-object structure of management provides for the allocation of the most qualified specialists in the functional units, who, in addition to their functional duties, are appointed as managers of specific works or objects in this unit. Within the unit, these specialists are senior in the performance of the assigned work, not only within the framework of the functions permanently assigned to them, but also on all other issues.

A variety of the hierarchical type of management organization is a very complex and branched structure, called the divisional management structure (from English word division - branch), the first developments of which date back to the 20s, and the peak of practical use - to the 60-70s of the twentieth century.

The need for new approaches to the organization of management was caused by a sharp increase in the size of enterprises, the diversification of their activities and the complication of technological processes in a dynamically changing external environment. The first to restructure the structure according to this model were the largest organizations, which, within the framework of their giant enterprises (corporations), began to create production departments, giving them a certain independence in carrying out operational activities. At the same time, the administration reserved the right to strict control over corporate-wide issues of development strategy, research and development, investment, etc. Therefore, this type of structure is often characterized as a combination of centralized coordination with decentralized management (decentralization while maintaining coordination and control).

The key figures in the management of organizations with a divisional structure are not the heads of functional departments, but managers who head production departments. The structuring of the organization by departments is carried out, as a rule, according to one of three criteria:

  • - by products or services provided (product specialization);
  • - by consumer orientation (consumer specialization);
  • - by served territories (regional specialization).

As a result of expanding the boundaries of operational and economic independence, departments can be considered as "profit centers", actively using the freedom granted to them to increase work efficiency.

At the same time, divisional management structures lead to an increase in hierarchy, i.e. vertical management associated with the need to form intermediate levels of management to coordinate the work of departments, groups, etc., in which management is based on a linear-functional principle. Duplication of management functions at different levels leads to an increase in the cost of maintaining the administrative apparatus.

The transition to a divisional OSU was a significant step forward in creating conditions for accelerating the scientific and technical development of production. Top managers began to pay more attention to the issues of long-term development of production. The decentralization of operational management of production began to be combined with a strict system of financial control and with the centralization of R&D. However, along with the positive aspects, the negative aspects of divisional structures also appeared. The opportunities that have opened up for expanding the range of products have caused a number of firms to increase the diversification of production. This process, in its extreme form, has led to the emergence of conglomerate firms engaged in the production of completely different types of products, guided only by the desire to ensure the greatest profits. Many of them, in conditions of deteriorating general economic situation and increased competition lost control and went bankrupt. Also, a serious drawback of the divisional OSU was the increase in the cost of maintaining administrative and managerial personnel. The experience of many large companies has shown that divisional OSU can only improve management efficiency up to certain limits, after which more and more difficulties begin to be felt. Their main reason is the slowness of the process of preparation and decision-making, which is also typical for the linear-functional type of OSU. The process of formation of divisional structures in large companies was accompanied by the creation of divisions, which were endowed with significant economic independence.

Such subdivisions were called departments and were formed mainly on a product basis, less often on a regional or market basis. In American management, this approach is called "centralized coordination - decentralized administration". Such departments, gradually developing, served as the basis of modern centers. That is, first of all, profit centers, sales centers, investment centers, etc. As the concept develops strategic management such centers gradually began to transform into strategic business centers (SHCs) - intra-company divisions responsible at the same time for the development of future potential. The main problem in creating SCC is the distribution of responsibility, that is, organizations are responsible not only for planning and implementing the strategy, but also for the final result - making a profit.

One of the main problems of OSU gradually became the problem of flexibility. They tried to solve this problem by creating new variants of combined structures by introducing new elements into the main backbone (for example, linear-functional) of the structure, which gave rise to new OSS, such as with temporary (created for a period) bodies, with committees, project management (product, object), matrix structures, etc. All these variants of OSU received the general name of program-target structures. At the same time, the role and place of the program manager varies depending on the conditions in which management is carried out. It is necessary to note the essential difference between the OSS of the program-target type and structures of the mechanistic type, which consists in the fact that, for example, the linear-functional one is based on the integrated management of objectively developing subsystems, while the program-target structures are based on the integrated management of the entire system in as a whole, as a single object focused on a specific goal.

Modern modifications of program-targeted OSU are venture and innovative ones. Large firms integrate such structures into their management. This is the most promising way to mobile respond to rapidly changing market conditions. The principles of construction and operation of the venture department in the company are the same as in an independent venture enterprise. Venture (innovative) structures in large firms have several varieties depending on a number of factors:

  • - the significance of the projects under development;
  • - their target orientation and complexity;
  • - on the degree of formalization and independence of activity.

Thus, the evolution of OSU in the 20th century clearly shows that there is no perfect, universal structure, and the search process will continue into the new century. It should be noted that there is another point of view, which consists in the fact that there is no perfect, ideal OSU and cannot be. This is the so-called concept of "unfrozen system" or organization without OSU. The followers of this concept believe that the time of "organized organizations" has passed and that the modern economy in the 21st century is entering a stage where self-organization is of particular importance. Without denying the importance of self-organization, the task of finding effective OSUs remains relevant.

2) analysis of technical equipment and management methods.

An economic analysis of technical equipment and management methods characterizes the breadth of use in management of the achievements of scientific and technological progress, new methods and efficiency of organization management, the level of independence of departments.

Includes:

  • - degree of mechanization and automation of managerial work
  • - coefficient of management efficiency
  • - analysis of management methods
  • 3) analysis of the composition and organization of labor of management employees.

The objectives of the analysis of the organizational structure of management are:

identification of correspondence between production and organizational structures; compliance of the administrative staff with the nature and content of management functions. For this, the following are produced:

analysis of the production structure of the enterprise;

analysis of the structure of governing bodies;

analysis of the number of management apparatus;

analysis of specialization and centralization of managerial functions.


Ministry of Education of the Russian Federation
GOU VPO "Chuvash State
Pedagogical University named after I.Ya. Yakovlev"
Management department
department of management

COURSE WORK

By discipline: "Organization Theory"
on the topic:
"Linear structure of management"

Done: student
FU, 2 courses, group
UP 3-09
Kachanova Julia

scientific adviser
Petrova Elena Vyacheslavovna

Cheboksary 2011

content
Introduction………………………………………………………… ………….…..3
Chapter 1 Theoretical foundations of the linear management structure
1.1 The concept and essence of the linear structure…………………………………5
1.2 Features, advantages and disadvantages of the linear structure…………9
Chapter 2 Characteristics of the enterprise "Makhaon" LLC
2.1 Characteristics of the enterprise activity………………………………….11
2.2 Characteristics of the personnel of Makhon LLC……………………………..14
2.3 Financial characteristics of the enterprise ………………………………………17
2.4 Analysis of performance indicators of the enterprise…………………….……19
2.5 Enterprise management structure…………………………………...… 22
Chapter 3. The main directions of improving the management structure at the enterprise Makhaon LLC
3.1 Identification of shortcomings at the enterprise Makhaon LLC …………….…27
3.2 Development of a new organizational management structure…………….…30
Conclusion………………………………………………………………………….37
Applications………………………………………………………………..…….39
List of used literature………………………………………..... ..43

Introduction
The organizational structure is a logically built relationship between management levels and functional units. The management structure of an organization is understood as an ordered set of interrelated elements that are in stable relations with each other, ensuring their development and functioning as a whole.
Within the framework of the structure, a management process takes place, among the participants of which the functions and tasks of management are distributed. From this position, the organizational structure is a form of division and cooperation of management activities, within which the management process takes place, aimed at achieving the goals of the organization. Hence, the management structure includes all the goals distributed among the various links, the links between which provide coordination for their implementation. The management structure has a huge impact on all aspects of management, as it is associated with the key concepts of management - goals, functions, process, functioning mechanism, people's powers. Therefore, managers of all levels pay great attention to the principles and methods of forming structures, choosing the type or combinations of types of structures, studying the trends in their construction, assessing their compliance with the goals and objectives being solved.
The decision on the organizational structure is made at the institutional level, and the process itself is called departmentalization.
The elements of the management structure are:
1. Link - position or division.
2. Connections. The management structure is characterized by the presence of links between its elements. Horizontal links are in the nature of coordination and are, as a rule, single-level. Vertical communications - communications of subordination, arise in the presence of several levels of management. Vertical links can be linear and functional. Linear connections mean subordination to line managers, i.e. on all matters of management. Functional take place when subordinating a certain group of problems to a functional manager.
3. Levels of management. The variety of functional links and possible ways of their distribution between departments and employees determines the variety of possible types of organizational structures for production management. All these types are reduced mainly to four types of organizational structures: linear, functional, divisional and adaptive.
The purpose of this course work is to consider the management structure in the organization, as well as to identify shortcomings and ways to improve it. To achieve this goal, the following tasks were set:
- to study the theoretical aspects of the linear organizational structure.
- highlight the features of this structure.
- describe the company
-develop measures to improve the management structure at the enterprise Makhaon LLC

Chapter 1. Theoretical foundations of the linear control structure

      The concept and essence of a linear structure
The linear organizational structure belongs to the simplest type of bureaucratic structures, it embodies the principles of centralism and unity of command. The head is endowed with all kinds of powers and exercises sole leadership. The head is fully responsible for the results of the activity of the object entrusted to him. Each subordinate has only one leader, and each leader has several subordinates in accordance with the norms of manageability. Therefore, the growth of the enterprise leads to an increase in the number of management levels.
The linear structure is formed on a production basis, taking into account the degree of concentration of production, technological features, and the range of products.
Application area:
- enterprises with up to 300-500 employees with a high level of technological and subject specialization (metalworking, provision of similar services, assembly, etc.);
- local industry enterprises (manufacture of products from local raw materials, production of consumer goods);
stability of the external environment.
The essence of the linear (hierarchical) management structure is that the control actions on the object can be transferred only by one dominant person - the leader, who receives official information only from his directly subordinate persons, makes decisions on all issues related to the part of the object that he manages , and is responsible for its work to a higher manager. In other words, all the functions of management and subordination are concentrated at the head, a vertical line of control and a direct path of influence on subordinates are created.
This type of organizational management structure is used in the conditions of functioning of small enterprises with simple production in the absence of extensive cooperative ties with suppliers, consumers, scientific and design organizations, etc. At present, such a structure is used in the management system of production sites, individual small workshops, as well as small firms of homogeneous and uncomplicated technology.
The linear structure is built on the principles:
1. Hierarchy - horizontal connections are backbone.
2. Unity of command:
- the head of the unit provides one-man management of his subordinates;
- he is subordinate to a certain higher manager and is connected with the higher management system only through him;
- each employee can receive a task from one direct supervisor and report on its implementation only to him.
Subdivisions have a fairly high degree of independence and do not have functional specialization. They are formed according to the number of people more or less corresponding to the norm of manageability in time. Norm of manageability - the number of people directly subordinate to a particular leader. one
The head of each unit should be a specialist in all areas of activity of the unit, which coincide with the direction of the organization as a whole. However, in the conditions of complex production, this is virtually impossible, so the linear system is used to organize simple work of the same type, as well as at the level of individual departments.

Fig.1 Scheme "Linear organizational structure of management"

With linear management, each link and each subordinate has one leader, through whom all control commands pass through one single channel. In this case, management links are responsible for the results of all activities of managed objects. We are talking about the allocation of managers per object, each of which performs all types of work, develops and makes decisions related to the management of this object.
Since in a linear management structure decisions are passed along the chain "from top to bottom", and the head of the lower level of management is subordinate to the head of a higher level above him, a kind of hierarchy of leaders of this particular organization is formed. In this case, the principle of unity of command applies, the essence of which is that subordinates carry out the orders of only one leader.
A higher management body does not have the right to give orders to any performers, bypassing their immediate superior. 2

1.2 Features, advantages and disadvantages of a linear structure
The features of linear control structures are:

    A clear system of mutual relations of functions and divisions;
    A clear system of unity of command - one leader concentrates in his hands the management of the entire set of processes that have a common goal;
    Lack of links dealing with strategic planning; in the work of managers at almost all levels, operational problems "churn" dominates over strategic ones;
    A large number of "management floors" between workers producing products and the decision maker;
    Clearly expressed responsibility;
    Quick response of executive departments to direct instructions from superiors;
    A tendency to red tape and shifting responsibility when solving problems that require the participation of several departments;
    The criteria for the efficiency and quality of the work of departments and the organization as a whole are different;
    Overload of top-level managers;
    Increased dependence of the results of the organization's work on the qualifications, personal and business qualities of top managers;
The main advantages of the linear management structure is the relative simplicity of the selection of leaders and the implementation of management functions. Such a management organization ensures clarity of command and eliminates duplication of authority and inconsistency of orders. Thus, subordinates receive consistent tasks and orders. The advantage of a linear structure is ease of use. All duties and powers are clearly distributed, in connection with which all the necessary conditions are created for the operational decision-making process, to maintain the necessary discipline in the team. Clear and simple relationships are established between departments of the organizational structure. Each leader is fully responsible for the results of the work of his unit.
The disadvantages of this type of structures include the disunity of horizontal connections, the possibility of excessive rigidity. In the conditions of modern production, they require a high level of universal training from the head, which in turn limits the scale of the department headed and the head's ability to effectively manage it. That is, this structure makes high demands on the qualifications of managers and their competence in all matters of production and management of subordinates.
In addition, a large overload of information, multiple contacts with subordinate, higher and related organizations leads to the fact that most of the manager's time is spent on solving operational problems, and promising issues are not given sufficient attention. There is a limitation of the initiative of workers at lower levels of management. Also, the disadvantages are not the flexibility of the structure, not adaptability to the further growth and development of the enterprise.
So let's summarize the above:
Advantages of a linear structure:
1) unity and clarity of command;
2) consistency of actions, performances;
3) a clear system of communications between managers and subordinates;
4) quick response to instructions from above;
5) personal responsibility for the results of the unit's actions.
Disadvantages of a linear structure:
1) high requirements for the competence of the head;
2) overload of top managers;
3) prerequisites for abuse of power;
4) lack of horizontal links between departments;
2.1 Characteristics of the enterprise
Confectionery "Makhaon" is one of the largest manufacturers of confectionery products in the Volga Federal District of the Russian Federation. The company "Makhaon" has a reputation as a stable, solvent plant. Trademark "Makhaon" is widely known outside the republic. The factory takes the 1st place in Russia in the geography of deliveries. The enterprise is a diploma winner of the all-Russian competition "100 best goods of Russia" from 1998 to 2005. The company provides 15 percent of the needs of the Volga region market in cakes and pastries. The original design, colorful packaging, variety and high quality of Makhaon products meet the highest European standards. The program of activities of the company "Makhaona" is to ensure maximum satisfaction of the needs of the population in high-quality bakery and confectionery products.
The company has competitors such as: OO "PKF" LYUBINVEST", Omsk region, LLC "NEVSKY KONDITER" Penza region, LLC "CONFECTIONERY FACTORY "KONFAEL" Moscow region, LLC "NEW PRODUCT" Rostov region, LLC "TRADING HOUSE" PRIBALTIYSKY CONDITER ", Kaliningrad region.
Makhaon was founded on the basis of the Yoshkar-Ola bakery No. 4, which was put into operation in 1985. Bakery No. 4 was part of the Yoshkar-Ola bakery and was not considered as a separate enterprise. There were 2 production workshops at the plant: a confectionery and a bakery.
The confectionery shop produced 3 types of cake products: Polyanka, Ilmensky and Flight cakes, and the bakery produced 6 types of bakery products. The company was unprofitable.
In 1990, on the basis of the order of the Ministry of Grain Products of the RSFSR No. 249 “On the reorganization and renaming of some enterprises of the Mariykhlebprom association”, the division of Yoshkar-Ola
bakery into 4 independent enterprises. So Yoshkar-Ola bakery No. 4 was separated into an independent structure.
In this form, the plant lasted until 1992. However, since entering the market economy associated with price liberalization, the plant has found itself in a difficult financial situation.
Fixed assets - large inefficiently used areas, significant costs for heat and electricity, a large number of employees, a small assortment, an insignificant volume of products - all this led to the fact that the cost of products turned out to be much higher than that of competitors. In 1992, the output of bakery products decreased by 70%, confectionery - by 50%, production became unprofitable.
Under these conditions, the directors were elected in the company's staff. It was Alexey Vitalievich Stepanov, who until that time had been the head of the supply department, who still heads the enterprise.
The new management decided to focus on the production of confectionery: to increase the range, improve design, make original packaging, develop a trademark. In addition, it was decided to reduce the range of bakery products, achieve better quality, work to reduce costs and create a management team that will solve these problems.
Within 3 years, these tasks were solved: the management service changed by 97%, the enterprise was restructured, a marketing, financial, personnel management, and transport departments were created. The trademark "Makhaon" was developed and registered in 1993, the motto of the enterprise "Makhaon - a holiday in your home" was created, the red color became the corporate color of the enterprise. During the existence of the enterprise, bakery production increased 3 times, confectionery - 4 times, labor productivity - 2.5 times, the number increased by 25%.
In 1996, the Yoshkar-Ola bakery No. 4 was renamed the State Enterprise Firma Makhaon, and from February 1, 2001 - Makhaon LLC.
Currently, the trademark works for the company, it is known in 450 best stores in many regions of Russia, such as Tatarstan, Chuvashia, Nizhny Novgorod, Samara, Tolyatti, Kirov, Moscow. In 2004, about 7 million buyers of Makhaon LLC products were noted.
For successful promotion and work in the sales markets, where the company controls 15%, Makhaon has an extensive dealer network in 12 regions of Russia.
The long-term cooperation between Makhaon LLC and the Israeli company INTERGATA LTD is successfully carried out, which resulted in the creation of Soufflé in Chocolate sweets.
Today Makhaon LLC is:
    highly profitable production of confectionery and
    bakery products,
    leader in the production of cake products,
    reliable partner,
    highly qualified team of like-minded people.
Among the variety of confectionery products, the undisputed sales leader is the Makhaon cake. In 2004 alone, 70 tons of Makhaon cakes were sold, and since 1993, more than 250 thousand branded cakes have been produced. It was the Makhaon cake that was recognized as one of the five best products of the Republic of Mari El at the regional stage as part of the competition "100 Best Goods of Russia", which was held in July 2004.
In 2000 Makhaon LLC joins the UNISCAN International Association for Automatic Identification.
2.2 Characteristics of the personnel of Makhaon LLC
To date, the total number of employees of Makhaon LLC is about 500 people. Among them are workers in the manufacturing and non-manufacturing sectors, workers in the trade sector, marketing departments, specialists, administrative staff and service personnel.
All workers of the confectionery shop have a special education. ? part of all employees of the confectionery shop has high ranks - 6 and 5, such qualification indicates the high skill of specialists; ? - confectioners of the 4th category and? - confectioners 3 and 2 categories. The number is 25% of the total number of employees at the enterprise.
The workers of the bakery shop, in general, have a special education, but in addition, former workers of industrial enterprises work in the shop. The number is 27% of the total number of employees at the enterprise.
Sellers of branded stores "Makhaon" have a higher education, which is the key to cultural customer service, sellers of stationary kiosks selling bakery products produced by the enterprise have experience in trade. The number of employees of the trade network "Makhaon" is 20% of the total number of employees.
Employees of the energy-mechanical department, the expedition of the confectionery and bakery shops, the security department and others are successfully working for the benefit of the common cause.
Specialists working at the enterprise have a higher education in their specialty, have completed refresher courses, and are computer literate.
Employees of the administrative apparatus have a higher education, of which 50% have a second higher education, and at least 3 years of experience in managerial positions.
The top managers of the enterprise graduated from the Higher School of International Business of the Academy of National Economy under the Government of the Russian Federation. It can be noted a trend towards an increase in the number of employees of the enterprise, their productivity.
Labor resources play a crucial role in the production process. Without quality labor resources normal economic activity of the enterprise is impossible.
The company has highly qualified employees. The acceptance of new employees is carried out on a contract basis, that is, an employment contract is concluded with the employee, which specifies the conditions of work and remuneration.
The rational use of labor resources, other things being equal, makes it possible to obtain the maximum output, contributes to the growth of labor productivity, efficiency and profitability of production.
Consider the composition, size and structure of labor resources.

Compound
years
2002 2003 2004 2005
number, pers. % number, pers. % number, pers. % number, pers. %
workers 359 80,67 427 81,64 469 79,90 558 81,94
Employees 3 0,67 3 0,57 4 0,68 4 0,59
Specialists 83 18,65 93 17,78 114 19,42 119 17,47
In total, of which: 445 100,00 523 100,00 587 100,00 681 100,00
Non-industrial personnel 34 7,64 42 8,03 44 7,50 47 6,90
Industrial staff 411 92,36 481 91,97 543 92,50 634 93,10

Table 1 - Composition, size and structure of labor resources
Table 1 shows that the number of labor resources is changing. In comparison with 2002, in 2005 the number increased by 236 people, this is due to the high staff turnover, i.e. a large number of temporary workers and the conclusion of fixed-term employment contracts. In total, 681 people worked at the enterprise in 2005, including 119 managers and specialists, 78 people with higher education, 38 people with secondary professional education.
In 2005, 214 people were hired, 165 people were fired. Staff turnover is 26.8%. The main part of the labor resources at the enterprise are workers (more than 80%), 18% are specialists. A small share is occupied by managers and employees (less than 1%).
In general, over 4 years, the total number of labor resources increased by 236 people. The number of industrial personnel increased by 223 people, and non-industrial - by 13 people.
Among the tasks solved by the personnel department, a special place is occupied by the selection and placement of personnel. Recently, LLC "Makhaon" has introduced the practice of recruiting specialists on a competitive basis, which allows you to accept more qualified and competent workers, both managers and blue-collar workers.

2.3 Financial characteristics of the enterprise
Profit is the income of the enterprise on invested capital, expressed in cash, characterizing its remuneration for the implementation of economic activities, representing the difference between total income and total costs in the process of carrying out this activity. Profit is not only a generalizing cost indicator that characterizes the results of the financial and economic activities of an enterprise, but also a real source of cash savings. It creates certain guarantees for the continued existence of the enterprise, since it is the accumulation of profits that helps to overcome the consequences of the risk associated with the sale of goods on the market. 3
The structure of income and results (profit) of the enterprise can be analyzed on the basis of the income statement data. The purpose of the analysis is to determine the share of individual components of the balance sheet profit in its occurrence. For a comprehensive assessment financial results the enterprise has a system of indicators given in table 2.
Table 13 shows that the balance sheet profit in 2005 amounted to 58480 thousand rubles, which is 25277 thousand rubles. more than 2004 book profit

Main characteristics Year
2002 2003 2004 2005
Sales proceeds without VAT, thousand rubles 141375 298047 310473 447381
Production costs of sold products, thousand rubles 129561 275491 265289 373824
Profit from sales, thousand rubles 11814 22556 45184 73557
Results from other sales, thousand rubles -8956 -10231 -12452 -15231
Income from non-sales operations, thousand rubles -897 -2247 471 154
Balance sheet profit, thousand rubles 1961 10078 33203 58480
The amount of income tax, thousand rubles 490 2520 8301 14620
Net profit, thousand rubles 1471 7559 24902 43860
Table 2 - The results of the financial activity of the enterprise
Revenue from the sale of products and services in 2004 increased by 4.2% compared to 2003, production and sales costs decreased by 2.5%, losses from operating and non-operating expenses decreased by 2 times, as a result of this in 2004, the balance sheet profit amounted to 33,203 thousand rubles.
In 2002, the smallest profit from sales and balance sheet profit was received.
Every year the company incurs losses from other sales. In 2004, losses increased by 21.7% compared to 2003. In 2002 and 2003, the company received a loss from non-sales operations due to the write-off of uncollectible receivables. Due to the increase in balance sheet profit, there was an increase in the amount of income tax in 2004 compared to 2003 by 3 times. Net profit amounted to 24,902 thousand rubles, which is 3 times more than net profit in 2003.
In 2005, we observe an increase in the volume of sales of the enterprise by 44% compared to 2004, as a result of which the profit from the sale of products increased by 28,373 thousand rubles. or by 62.7%. Also noted in 2005 was an increase in the balance sheet profit of the enterprise by 76.2% to the level of 58450 thousand rubles, net profit - by 76.1% compared to 2004.
In 2004, 9565 thousand rubles were spent to finance capital investments. Sources - depreciation of fixed assets in the amount of 3990 thousand rubles. and profit in the amount of 5575 thousand rubles. Machinery, equipment and other fixed assets were purchased in the amount of 8686 thousand rubles.

2.4 Analysis of the performance of the enterprise

No. p / p key indicators analytical financial value prior year reporting year changes
1 quick ratio 0,133 0,228 0,095
2 thin liquidity ratio 0,501 0,657 0,156
3 fundraising liquidity ratio 0,638 0,823 0,185
4 total liquidity ratio 1,14 1,481 0,341
5 solvency ratio 0,501 0,657 0,156
2,913 3,846
Table 3 - level of self-preservation of the borrower's enterprise
Calculations for the previous year
c.b.l. \u003d (32452 + 100) / 244561 \u003d 0, 133
c.c.l. \u003d (32452 + 100 + 90174) / 244561 \u003d 0.501
c.l.m.s.=156240/244561=0.638
c.o.l.=(32452+100+90174+ 156240)/244561=1.14
k.s.p. \u003d (32452 + 100 + 90174) / 244561 \u003d 0.501
Calculations for the reporting year
c.b.l. \u003d (89596 + 365) / 394490 \u003d 0, 228
c.c.l.=(89596+365+169434)/ 394490=0.657
c.l.m.s.=324847/394490=0.823
c.o.l.=(89596+365+169434+ 324847)/394490=1.481
k.s.p. \u003d (89596 + 365 + 169434) / 394490 \u003d 0.657
The enterprise is a borrower of the 1st category, since the rating number for the previous and reporting years is 2.913 and 3.846, respectively, i.е. are in the range from 0 to 6. The company has the opportunity to open a credit line. The total maximum loan amount can be increased with a deferred payment in the amount of a trust loan without charging a reduced interest rate. The company is the primary investor, has a fixed income.
Diagnostics of the financial stability of an enterprise
No. p / p
Main characteristics analytical
financial value

Beginning of the year

The end of the year

changes
1 Asset coverage ratio 0,21 0,05 -0,16
2 Equity maneuverability ratio 0,07 0,03 -0,04
3 Self-financing ratio 3,68 1,68 -2
4 Autonomy coefficient 0,79 0,63 -0,16
5 Financial activity ratio 0,27 0,6 0,33
6 Early borrowing ratio 0,01 0,17 0,16
7 Financial Stability Ratio 0,8 0,76 -0,4
8 Financial stability 59,25 14,55
Table 4 - financial stability of the enterprise
K.s.o.s \u003d (948351-879409) / 326310 \u003d 0.21
Ks.s.s.=(1014428-983120)/ 635125=0.05
Km.s.k. \u003d (948351-879409) / 948351 \u003d 0.07
km.s.c.=(1014428-983120)/ 1014428=0.03
Xf=948351/(12807+244561)=3, 68
Xph.=1014428/(209327+394490)= 1.68
Ka=948351/(12807+244561+ 948351)=0.79
Ka=1014428/(209327+394490+ 014428)=0.63
Cf.a.=(12807+244561)/948351= 0.27
Cf.a.=(209327+394490)/ 1014428=0.6
Kd.p.c.s.=12807/(948351+ 12807)=0.01
Kd.p.c.s.=209327/(1014428+ 209327)=0.17
Cf.s.=(12807+948351)/(948351+ 12807+244561)=0.8
Cf.s.=(209327+1014428)/(1014428+209327+394490)=0.76
Type of financial stability of the enterprise: crisis financial condition. Since PR=14.55 at the end of the year. The company is close to bankruptcy. Profits are small or non-existent. The company is unprofitable.

2.5 Management structure at the enterprise Makhaon LLC
When analyzing and designing organizations, one should consider the relationship of their elements, the structure, as well as the mechanism of interaction of these elements within the framework of certain goals and a given structure of the organization. The organizational structure and the organizational mechanism in all the variety of their manifestations form organizational forms management.
Next, consider the organization of management at the enterprise Makhaon LLC.
Of great importance for economic management is the establishment of a rational production structure of the enterprise. The organizational structure of the production of Makhaon LLC is shown in fig. 2.
The organizational structure of enterprise management reflects the composition and subordination of linear and functional levels of management, at Makhaon LLC the management structure has a linear-functional form (Fig. 3). With this type of organizational structure of the enterprise (linear-functional), the line manager, who reports directly to the director, is assisted in the development of specific issues and the preparation of appropriate decisions, programs and plans by a special management apparatus, consisting of functional units (departments, groups). Such divisions carry out their decisions either through the top manager, or directly bring them to specialized services or individual performers at a lower level. Functional divisions do not have the right to independently give orders to production divisions.
The management of the enterprise is carried out by the director on the basis of unity of command. The control structure has a linear-functional form. All subordinate managers are subordinate to the director. A single vertical line of leadership and a direct path of active influence on subordinates have been created. The advantage of such a control structure is simplicity, reliability and economy. The head in this case should cover all aspects of the enterprise.
Functional divisions carry out all the technical preparation of production, prepare options for solving issues related to the management of production processes, relieve line managers from planning financial calculations, logistics of production and other issues.


Makhaon LLC
bakery shop

Bagel shop
gingerbread shop
sugar shop
cake shop
Confectionary shop
Mechanized bakery №1
Mechanized bakery №2
Mechanized bakery №3

Figure 2 Organizational structure of the production of Makhaon LLC

General Director of Makhaon LLC
Chief Engineer
Head economist
Deputy Director for HR and Sales
etc.................