When developing pricing policy it is important not only to determine not only the price level, but also to form a strategic line for the price behavior of the organization in the market. Let's take a look at the most commonly used real life types of pricing strategies and try to project some of them on socio-cultural practice.

1. Strategy of high prices. In other words, the "cream skimming" strategy. It means the sale of goods above the price of production. This makes it possible to cover relatively quickly the costs incurred in connection with the production of new goods. The product in this case must be impeccable in quality, original in design, innovative in its technology, capable of attracting the attention of innovative consumers, and, moreover, having the necessary funds to make a purchase. In the SCS, this can be a new model of a car for traveling work or computers of the latest model, an auto-training school or a fitness section, a foreign tour of African countries or a theatrical performance on the Borodino field. Sunday school of aesthetic general education, participation in the international environmental marathon, creative cooperation via the INTERNET, a series of lectures by the laureate Nobel Prize, All-Russian ballroom dance competition, a nightclub with outstanding pop "divas" in the program - these are the reasons for setting "creamy" prices.

2. Low price strategy or market penetration strategy. With this strategy, demand is stimulated by low prices. If there are competitors in the market offering a similar product, but at a higher price, we are likely to be able to attract consumers to our side. But only for a short time. If the quality of the product we offer is high enough, we can gradually increase the price.

A consumer who is accustomed to a quality product will certainly retain his good disposition towards it. But if the product we offer for some reason does not satisfy consumers, a low price will not save us from failure. And besides, not every organization is able to increase the supply of the product, and only in this case, you can count on income and profit. Few product at a low price is a market game, not a market strategy. An example of turning to a low price strategy can be a management company that has turned to the practice of commercial activity for the first time and does not yet have enough experience in the market. The first paid concerts of amateur artists; the first days of the club game library; the first groups of children who came to music classes; the first puppet show prepared for children by the employees of the district library ...

3. Differentiated pricing strategy. SCS employees resort to such a strategy quite often. And there are plenty of reasons for this. In connection with the emergence of the "middle class", "new Russians", with the development of private entrepreneurship, the emergence of commercial structures, there is an objective need to establish a scale of discounts acceptable to some consumers, taking into account the solvency of visitors, viewers, users. The strategy of differentiated prices, which allows "encouragement" and punishment of various consumers, offers a clear market segmentation, sufficient mass visits, a friendly attitude towards the center of culture on the part of those who pay more.

4. Strategy of preferential prices. It is close to the one just described, but not adequate to it. Preferential prices are the most low prices by which the firm sells its products. They are used to stimulate sales for regular customers in whom we are interested for some reason. For example, theaters can sell discounted tickets to students, conscripts, boarding school students, and the like. Club institutions create the most favorable treatment for regular participants in amateur performances, and sometimes members of their families. In this case, the gratuitous participation of activists in the organization of cultural and leisure activities is taken into account.

5. The strategy of discriminatory prices is used in relation to incompetent, not guided by market prices, buyers who seek to get the goods at any price, as well as in relation to buyers who are undesirable for the firm that sells the goods. Such a strategy is resorted to, in particular, by touring groups, ensembles and theater troupes, penetrating into the rural hinterland, where “the artist’s foot has not yet set foot”. A high price can be set for entrance tickets to a disco if it is not able to accommodate everyone who wants to dance.

The same way some heads of KDU act when too importunate tenants persistently apply for their working areas.

6. The strategy of flexible, elastic prices. It is applied where and when "bargaining is appropriate". This happens when concluding contracts (socio-cultural orders) for cultural services for anniversaries, weddings, as well as when registering lease relations. Sometimes such a strategy is used when hiring or inviting one-time deliveries of highly qualified, and even venerable art directors, directors, choreographers, etc. Each of them has their own “rating”, below which they may not want to fall.

7. Strategy of stable, standard prices. It involves the sale of products at constant prices for a long time. Thus, tuition fees for unscheduled places in universities and colleges of culture and arts can be set for one semester and for the entire period of study. Tariffs for printing, translation and bibliographic services may remain for quite a long time. Prices for souvenirs, periodicals, calendars, toys, stationery, excursion services in museums, etc. change relatively infrequently.

8. Strategy of not stable prices. This strategy is used by organizations in various market segments. The cost of tickets at the hospital, on the road and on tour cannot be the same. The price of "cultural goods" is also changing due to "prominences" in the financial market, galloping inflation, etc.

9. Prestigious pricing strategy. It provides for the sale of products at high prices and is designed for market segments that Special attention on the quality of the product, sensitively reacting to the factor of prestige.

10. Strategy of proactive price increase. It has the right to be in cases where the Criminal Code has drastically changed the terms of the previous contract for the better: equipped the leased premises with air conditioners, office furniture, means of mobile communication, office equipment. For convenience, the tenant must pay more than agreed.

Thus, based on the above, we can conclude that the price plays an important role in the life of society. We found out that depending on the volume of goods sold, various types of prices can be set, there are various functions. The goals of the Central Organ, based on the existing situation, are more realistic for domestic centers of culture and therefore more acceptable. To gain leadership in terms of market share, in principle, it is quite possible in SCS. A whole marketing complex is needed: a range of goods, means of delivering them to the market, intensive advertising, etc. have considered the methods and strategies of the central heating.

The issue of DH in the cultural sectors is extremely complex due to the influence of socio-economic factors. Prices for the services of cultural sectors are designed to help raise the spiritual level of the population by regulating relations between consumers of services and society.

It is no accident, therefore, that there is a need to implement a comprehensive system of measures to improve the DH and strengthen the differentiation of prices for services depending on their quality and social significance, while focusing on affordability. mass species paid services for all segments of the population.

Under structure social sphere the ratio and interrelationships of its constituent sectors and industries are implied.

Industry the structure of the social sphere is distinguished by the diversity of its constituent sectors and sub-sectors. There are several approaches to determining the composition of industries included in the social sphere.

In accordance with economic The approach to the social sphere includes industries that directly satisfy the social and spiritual needs of a person by providing services that, as a rule, do not take a material, material form (although there may be exceptions such as public catering and consumer services).

The social sphere in its composition is close to the sphere previously called non-production, but is not equivalent to it. The non-production sphere also included such industries that do not belong to the social sphere: science and scientific services, communications and information services for organizations and institutions, security public order and security. Since the non-production sphere was a sphere of the economy not directly related to the creation of a material product, it did not include some sectors related to the social sphere, such as public catering and trade, since in these sectors a material product is either created or brought to the consumer.

Rapid development in our country in last years the financial and credit sphere of the economy led to the creation of a large number of organizations providing the population with various financial services. Moreover, some of these services, such as social and pension insurance, housing and consumer lending, have a clear social focus. However, in our opinion, organizations providing such services (off-budget funds, non-state insurance and pension funds, mutual lending societies, etc.) cannot be directly attributed to the social sphere, since they only create financial conditions to meet the social needs of the population.

The social sphere also includes organizations under the jurisdiction of non-core, mainly production ministries and departments, but providing services to the population.

Currently, a significant number of non-governmental organizations and institutions, in accordance with their charters, are engaged in various activities, including the provision of social services to the population. Moreover, these organizations are often registered with state statistical bodies only for their main activity, and therefore their additional services cannot be properly accounted for. As a result, one can speak about the entry of non-state structures into the social sphere only on the basis of their main, core activities.

For the economy and management of the social sphere, its sectoral structure is of fundamental importance, providing that all organizations and institutions included in it can belong to one of three sectors: state, commercial and non-profit.

State The sector includes state and municipal unitary enterprises, as well as institutions owned by the state and municipalities. At the same time, state organizations may, as the main goal of their activities, have profit making (unitary enterprises) or not have such a goal and not distribute the profits received among the participants ( state institutions).

Commercial The sector includes organizations created in the form of business partnerships and companies, production cooperatives, privately owned, and pursuing profit as the main goal of their activities.

unprofitable the sector consists of organizations created in the form of consumer cooperatives, public or religious organizations, charitable and other foundations, associations, unions, partnerships. Distinctive feature of these organizations is that they, like state institutions, do not pursue profit as the goal of their activities, and if it is, they do not distribute it among the participants.

The commercial sector in our country was formed in two ways. Firstly, in the process of denationalization of the social sphere, part of the organizations in such industries as trade, consumer services, tourism, hotel industry, and some others went into private form property, and secondly, a large number of absolutely new business structures. These two ways of forming the commercial sector have led to different "starting opportunities" for the development of its social organizations. Many organizations in the business sector are multidisciplinary in nature and provide a variety of services. This leads to the fact that in the commercial sector, the boundaries of traditional industries that provide social services.

The non-profit sector of the economy has been formed in our country in recent years either on the basis of public organizations that still existed in the conditions of a directive economy (for example, such as societies for the disabled, the Cultural Foundation, the Red Cross and Red Crescent Society), or in the form of newly created charitable foundations, public organizations and other charities.

Considering the sectoral and sectoral structure of the social sphere, it can be noted that in such sectors as education, social security, health care, state institutions predominate in some sub-sectors of culture; in retail, consumer services, public catering, and partly in physical culture, most organizations belong to the commercial sector, and the positions of organizations in the non-profit sector are especially strong in social security, culture and education.

The diversity of organizations in the social sphere determines the existence of different approaches to determining its composition. long time in Russia, there was a traditional approach to the concept of "social sphere", based on the sectoral principle.

Industry composition was recorded in the All-Russian classifier "Industries of the national economy", approved in 1992. In accordance with it, all sectors of the economy were divided into two spheres: production and non-production, which was often identified with the social.

Subsequently, there were attempts to separate the social sphere from the non-production sphere and the sphere material production. As a result, in the 80s, in accordance with the methodological approaches of that time, the public service sector included the following industries: retail trade and public catering; household service; Department of Housing and Utilities; passenger transport; communication for servicing the population and the non-productive sphere; healthcare; physical culture; social Security; public education; culture and art.

The informational integration of Russia into the world community has necessitated the revision of a number of classifications and the creation of a new generation of classifications focused on the prospects for the development of the national economy. These include the grouping of economic units in accordance with the types of economic behavior by sectors of the economy (organizations for the production of goods and services; financial institutions; state (municipal) institutions; households and public organizations serving them).

The All-Russian classifier of types of activities, products and services, approved in 1994, should be considered a modern approach to the allocation of the social sphere. This classification was based on the concept of a type of activity or a “pure industry”, that is, a homogeneous technological process for the provision of social services.

In accordance with this classifier, the following types of activities belong to the social sphere:

§ wholesale and retail trade, car repair, household appliances;

§ hotel and restaurant business;

§ transport, warehousing and communications;

§ financial intermediation - insurance, pensions, except for compulsory social insurance;

§ public administration and social services;

§ education;

§ healthcare;

§ activities for the provision of communal and personal services;

§ Activities for the dissemination of information, culture, art, sports, recreation and entertainment;

§ private household activities with hired services.

Here, for the first time, industrial types of household services, which previously belonged to the manufacturing sector, were included in the social sphere; hotel and restaurant services were singled out as an independent type of activity. Social sectors proper, such as education, healthcare, housing and communal services, culture and art, were included, as before, as independent species activities.

FACTORS FOR THE FORMATION OF THE TERRITORIAL ORGANIZATION OF THE SOCIAL SPHERE

Territorial organization of the social sphere is a set of processes or actions for the placement of its objects.

At the same time, social spatial structures are formed that are closely related to production structures.

The formation of the territorial structure of the social sphere is a complex and, as a rule, a long process that develops under the influence of numerous factors that can be combined into three groups: natural, population, economic.

Natural the factor affects the formation of the social sphere and its placement most often indirectly. From natural conditions to a large extent depends on the location of the population, its resettlement. This, in turn, predetermines the territorial aspect of the population's need for the services of social organizations. But there is also a direct effect natural factor for the placement of social sectors. This is the case, for example, in tourism, the development of which directly depends on the attractiveness (attractiveness) of the nature of a particular area. At the same time, attractiveness can be of the most diverse properties: the beauty of nature, the presence of beaches, healing mineral springs, etc.

In the placement of social sectors, the role of population factor - very broad in its internal content. As already mentioned, the territorial aspect of the social sphere directly depends on the distribution of the population: its concentration attracts its branches. This is especially evident in cities, the existence of which today is simply impossible without the formation in them of a social sphere adequate to their development. At the same time, it should be noted that the social sphere of cities serves the population not only of those urban settlements in which it is located, but very often the population of other cities and regions. It is enough to name the cities – tourism centers (Sochi in Russia, Yalta in Ukraine, Nice in France), university centers (the world famous Cambridge and Oxford in the UK, numerous university cities in different US states), religious centers (Mecca in Saudi Arabia) and others that attract people from outside. The service sector should to a large extent also be oriented towards this “out-of-town” population.

Many (usually small in population) centers owe their appearance and functioning to the development of social sectors. The given examples testify to it also. Thus, it can be argued that the social sphere is one of the city-forming factors.

But the impact of the population factor is not limited to the resettlement of the population as a whole. An important role is played by the system of demographic indicators, especially the gender and age composition, the national and confessional (religious) composition of the population, its social and professional structure. After all, each gender and age group, each social and professional category feel the primary need for the services of various sectors of the social sphere.

Extremely large impact on the location of the social sphere economic factors. At the same time, they are very connected with the settlement factor. In fact, the resettlement of the population depends to a decisive extent on the location of production. Therefore, in most cases, a direct chain is built: the development of production - the resettlement of the population (with its social needs) - the development of the social sphere.

The development of production and the development of the social sphere in general are interconnected, but in different regions in different ways. The development of the social sphere usually proceeds in one of three ways:

1) occurs adequately to the development of production,

2) lags behind the development of the latter,

3) is somewhat ahead of him.

It can be assumed that the social sphere should be "one step" ahead of the development of production - precisely "one step", because a significant advance will make the functioning of the social sphere unprofitable for many years, lead to the freezing of social infrastructure. In different countries and regions, all three variants of the relationship between the development of the industrial and social spheres, and the pace of their formation can be found. There have been cases in history when the industrial development of newly developed areas was preceded by the stage of their infrastructural development, when a social sphere was created in advance to serve future consumers of its product (for example, the construction of the new capital of Brazil, the city of Brasilia).

Speaking about the economic factor, one should not forget about financing the development of the social sphere, the scale and sources of this financing. The scale of development of the social sphere and its individual branches directly depend on this.

All of these factors - natural, population, economic - have different influence on the development and placement of the social sphere in various historical eras, on different stages development of society. Moreover, the very spectrum of branches of the social sphere, the specialization of the latter, change in the course of the development of society, and priorities change, although almost all branches of the social sphere in one form or another existed in ancient times.

Questions (answers) for the exam in the discipline "Management of organizations in the social sphere."

1. The subject and method of the course "Management of organizations in the social sphere" and its place in the system of socio-economic disciplines. (lectures)

Modern social, economic and demographic conditions require closer attention to the social sphere and social organizations in particular. The effective activity of organizations in the social sphere largely depends on the degree of understanding of the specifics of management.

The study of this course aims to familiarize students with the features of management, strategic management, finance, entrepreneurship, marketing, pricing, wages, information support, etc. in social organizations.

studies - management processes economic activity social organizations.

Organizations of social spheres

From the position economy

From the position management

Organizations of social spheres

Economic activity - a set of business processes.

H.d . includes : production activities, commercial, financial, infrastructural, managerial, legal, marketing activities.

The subject - what he studies, the method - how he studies.

Course subject - is the economic mechanism for the functioning of organizations in the social sphere and the process of managing it.

course method - a set of ways, tools through which the subject of the course is studied. (the theory of organization, in what ways it is studied. The theory of large systems, economics of statistics, sociology, history, philosophy, logic).

Place in the system of social and economic disciplines:

Examples:

2. Features of organizations in the social sphere, taken into account in the formation of the management system.

Organizations of social spheres – are considered in 2 aspects: from the standpoint of economics and from the standpoint of management.

From the position economy- this is an economic entity, the result of the activity of which is consumed directly by individuals.

Organizations (enterprises, institutions) - regulated by law.

From the position management, organization - unity individuals, stably connected by communicative interaction. Any organization from the standpoint of management is a more capacious, broader concept.

Organizations of social spheres - open system. The organization conducts economic activities through the consumed resources.

BUILDING THE MANAGEMENT STRUCTURE.

One of the main elements of managing organizations in the social sphere is management structure reflecting the division of labor and information flows in the management system.

For the majority of organizations in the social sphere, which are small and have a limited list of areas and insignificant volumes of activity, a fairly simple, low-level management structure is typical. But regardless of the size of organizations, when designing their management structure, the basic principles recommended by management theory must be observed. With all the originality of management structures in organizations in the social sphere, such local criteria for the rationality of each of them can be distinguished as adaptability to the operating environment, the quality and efficiency of decisions made, the amount of management costs and the global criterion - the level of ensuring the implementation of the goal (goals) of the organization.

When designing or improving the management structure of organizations in the social sphere, it should be taken into account that their target orientation, features of activity and development determine the corresponding requirements for the composition of management units. The formation and viability of social organizations to a certain extent depends on the level of forecasting the needs for the services they provide, on the effectiveness of contacts with service consumers, sponsors, partners, etc.

Consider the main factors in building a management structure:

1. Norm of controllability

Under control refers to the number of subordinates (employees) who can be effectively managed by the immediate supervisor.

When the norm of controllability is exceeded, the possibility of direct contact between the leader and subordinates decreases and, thereby, the formation and maintenance of a strong corporate culture, which is one of priority areas management in social organizations in connection with the specific motivation of their employees. In addition, the likelihood of the emergence of informal groups within the organization and a number of other problems increases.

The French specialist in the field of management V. Greikūnas gave a quantitative assessment of the correlation between the norms of manageability and the number of relationships and relationships within the organization controlled by the manager. In accordance with the above calculations, with two subordinates, the number of connections is 6, with three - 18, with four - 44, with five - 110, with ten - 5210. And even taking into account a certain conventionality of the results obtained, their significance in establishing the controllability norm seems obvious.

At the same time, an unreasonable decrease in the norm of manageability often leads to an increase in the number of levels in the management structure and, as a result, to a decrease in the mobility of the management system, an increase in administrative costs, and bureaucratization of the management apparatus.

The definition of a rational norm of manageability in social organizations should be based on careful consideration of the following factors that are characteristic of their activities at the present time:

1) Significant complication of the management system in connection with a serious reorientation of social organizations from directive targets set from above to real, diverse and dynamic interests and requirements of direct consumers of services. This circumstance is reflected in the complication of the content and the expansion of the range of functions of both managers and subordinates.

2) The increase in the intensity of intergroup and interpersonal contacts in the departments of organizations, associated with the solution of new, complex problems.

3) The presence in a number of sectors of the social sphere of non-standard technologies for the provision of services.

4) Insufficient economic level of training of a significant number of leaders of social organizations.

These factors can have a limiting effect on the rate of controllability.

On the contrary, an increase in the norm of manageability can take place as the mechanization and automation of managerial work, the standardization of management functions performed, the improvement of the level of skills of managers, the strengthening organizational culture etc.

2. Delegation of powers

Compliance with the norms of manageability in the formation of the management structure of organizations in the social sphere is inextricably linked with the process of delegation of authority.

Delegation of authority helps to free the heads of organizations from everyday, current affairs, allowing them to focus more on solving strategic problems. This is becoming increasingly relevant for organizations in the social sphere due to the growing dynamism of the environment and the need for a clear vision of the prospects for the development of organizations. These factors determine the task of significantly improving the management system in organizations that were previously focused on stable, normatively determined operating conditions.

At present, the formation of adaptive management structures with redistribution is becoming a serious problem for the heads of organizations in the social sphere. managerial tasks, attraction and efficient use of new resources, etc.

Delegation of authority stimulates the desire of employees who accept delegated authority to improve their skills, to participate in the process of realizing the goals of the organization.

This is especially true for those sectors and organizations of the social sphere in which the needs and interests of employees were formed in conditions of strict centralization, an inefficient incentive system, and the absence of a strong corporate culture.

One of the leaders he knew suggested that his employees receive training on "How to do my job."

The supervisor put a lot of effort into delivering this training course. Most of employees went through a training course and a few months later, many of them actually took on part of its function. Very soon, he found that he was "managing", and not rushing headlong, doing a lot of all sorts of things, as happened to him before.

To one degree or another, delegation of authority becomes a reality in the activities of organizations in the social sphere.

Thus, in many Russian universities the right to make decisions regarding the training of personnel, competition for a certain category of teaching staff and other issues that make up the content of the activities of faculties has been transferred to the level of deans. The sectoral ministries have delegated to social organizations the right to plan their activities, determine the staffing level, and make decisions on a number of other personnel, financial and economic issues.

At the same time, the delegation of powers implies the observance of a number of important principles and conditions that impose restrictions on the list and depth of the content of delegated functions. In particular, it seems inappropriate to delegate the functions of general management related to determining the development strategy, carrying out organizational changes, shaping the corporate culture of the organization and other areas of management policy that affect the organization as an integral system.

The most important principle for the effective implementation of the delegation of authority is the compliance of the scope and content of the delegated powers with the scope and content of the delegated duties and responsibilities.

3. Centralization and decentralization of management in social organizations

The level of centralization and decentralization of management in organizations of the social sphere is characterized by the number of levels of management, the volume and content of the functions performed at each of them, the delegation of authority and other indicators.

Determining the policy of centralization or decentralization of management in organizations of the social sphere, it is impossible to absolutize the advantages of one form or another of management, abstracting from the characteristics of specific organizations and the conditions for their functioning.

Increasing importance of factors such as the size of the organization, the need for rapid decision-making using whenever possible complete information about the object of management, the feasibility of increasing the level of independence of units, determines the desire for decentralization of management. This situation is typical for social organizations that expand the scope of their activities by creating branches (in the hotel, library, educational network, consumer services, in the structure of public organizations, etc.).

At the macro level, the trend towards decentralization of management was expressed, for example, in the release of the Ministry of Culture, the Ministry of Health and a number of other ministries from solving a number of management problems and the transfer of most powers to the level of subjects Russian Federation and regions to which the main role in the formation of social policy.

Let us illustrate the process of decentralization of management of organizations in the social sphere on the example of a library network. Libraries are now being given the right to actively participate in the development or independent decision-making on issues that were previously solely within the competence of central or local governments, including:

a) planning the key performance indicators of the library;

b) search for additional sources of funding;

c) organization of the system of remuneration (beyond the staffing table);

d) determination of the range of services and organizational and structural elements of libraries;

e) organization of a system for providing the necessary resources.

At the same time, the need to pursue a unified economic, technical and technological policy, the increased risk of making inefficient decisions under decentralized management, the lack of the necessary control system, the feasibility of centralized decision-making, taking into account the expected economic efficiency and available resources, determine the desire for centralized forms of management.

In particular, in the library sector, the current trend towards a certain centralization of management is due to the following factors:

1. Expediency, from the point of view of the availability of the necessary resources and developed technologies, the centralized formation of a data bank on published literature and the need for library services.

2. Creation within the framework of the central library system of specialized units, the results of which are used in the work of individual libraries.

3. Coordination of the activities of libraries at the local and federal levels.

4. The need to standardize a number of technologies and procedures for library activities.

Types of economic sectors

One of the tasks economic theory is the study of economic systems. It tracks certain processes, patterns, principles of construction and interaction of elements within economic structures. In macroeconomics, much attention is paid to the analysis of the national economic system. It is she who is an indicator of the viability of a particular state. But the complexity of the national economy, its many internal connections and subsystems require a more detailed approach. For the convenience of studying this kind of system, its division into sectors is used.

Definition 1

The economic sector is structural element national economy, which brings together institutional units that are similar in purpose and principles of their economic activities. They have similar funding sources and functions. The ratio of sectors of the economy characterizes its stability and ability to develop.

In economic theory, various methods for classifying sectors are used. For example, by ownership of property, by the principle of economic activity, by the cycle of the product being created. The main approach is to classify by economic entity, distinguish:

• The public sector regulates the economic system of the country. He himself does not carry out commercial activities, but creates public goods and respects the rights of participants in economic relations.
• The household sector provides the supply of factors of production. At the same time, it is the main consumer of the created economic benefits.
• The real or manufacturing sector of the economy is represented by various enterprises that meet the needs of society in products and services. This sector is the main consumer of production factors.
• The sector of external economic agents is represented by non-resident companies that operate in the territory of the state or enter into economic relations with residents of the country. This also includes non-profit representative offices of international organizations, embassies and consulates of foreign states.

Commercial sector of the economy

The commercial sector of the economy is represented by a set of economic entities whose purpose of economic activity is to make a profit. In Russia, the commercial sector accounts for about 82% of all enterprises and organizations. It is this sector that provides the population with jobs, satisfies public demand, and brings a significant share of the income of the state treasury.

The main feature of a commercial organization is the formation of a legal entity or individual entrepreneurship. Companies established for commercial purposes may have different economic forms, among which are:

• partnerships and societies;
• general partnerships;
• companies with limited, additional liability;
• joint-stock companies;
• cooperatives;
• unitary enterprises.

The main objective of the existence of a commercial enterprise is to make a profit in the course of the sale of manufactured products. In most countries of the world, this sector operates in a market economy, each of the entities is responsible for its obligations, and strives for the efficient use of its own resources.

Remark 1

The backbone of the commercial sector is private property. The state influences the activities of sector entities only through budgetary and tax policy. It turns out that enterprises are exposed to the market, changes in supply and demand on it. The commercial sector in Russia is formed mainly by large corporations in the form of joint-stock companies. At the same time, small and medium businesses are much worse developed, although they create the basis and dynamics of the country's economy.

This sector is usually divided into financial, corporate and individual. Financial enterprises stand out in a separate subsystem, as they have their own specifics of work and profit. Most of them do not have the right to carry out commercial activities related to the production of goods. The source of their income is the provision of various financial services.

Non-profit sector of the economy

Although the commercial sector is the backbone of the country's economic system, it is still driven by the laws of the market. Producers strive to create goods that can generate income, and only then respond to the needs of society. Therefore, along with the commercial sector, there is a non-commercial one. Here, benefits are formed that are necessary for society, but may not bring significant income.

In the non-profit sector, innovations are most often developed and implemented in the social, information and technological spheres. Later they get into the work of the commercial sector. The interaction between these two sectors is mutually beneficial. For the commercial sector, customer loyalty increases, the stability of the organization increases. The non-profit sector receives funds to develop and fulfill its public mission.

Despite the fact that the income of this sector is relatively small, it also provides jobs that are paid for by sponsorship. In Russia, the non-profit sector deals with issues of youth, children, as well as educational institutions, the work of researchers. The subjects of this sector occupy niches that are unattractive for commercial companies.

Non-profit companies are divided into market and non-market. The former are engaged in production, the latter serve the enterprises of the commercial sector. Market organizations are usually represented by educational institutions and health care enterprises that provide paid services. Their prices are quite high.

State programs to support such businesses make it possible to reduce prices for services and make them more accessible to the population. Service non-profit organizations are usually created on the basis of large enterprises by the entrepreneurs themselves. Usually they serve the interests of the person who organized them. For example, they carry out advertising activities, research or test work, and so on.

There are also non-profit non-market organizations that practically do not receive income. Their activities are regulated by government agencies. Non-profit organizations serving the interests of households may be represented by parties, unions, associations, sports clubs, public and cultural organizations, and charitable foundations.

Forms wages (piecework, time-based, piecework) - ways to establish the dependence of the employee's wage on the quantity and quality of labor.

Wage systems- (piecework-bonus, time-bonus and others) - varieties of forms of wages.

As already mentioned, the use of the Unified Tariff Scale is mandatory for all institutions, organizations and enterprises that are on budget financing. As for the enterprises of the commercial sector of the social sphere, they can use the UTS parameters as a guideline in organizing the wages of workers of similar or similar in nature and content of work professional groups. Of interest are not only and not so much the rates and salaries established by the ETS, but their correlation by categories, professions, qualifications, as well as methodological approaches to assessing the complexity of work and qualifications.

However, enterprises in the commercial sector are much more focused on the use of market wage regulators. Thus, when setting rates and salaries and conducting appropriate negotiations with trade unions and employees, entrepreneurs take into account, on the one hand, the level of wages that has developed in the labor market by industry, profession, qualification, and, on the other hand, their financial capabilities, determined by the size of the actually received and estimated income and profit from the sale of services. When deciding on the issue of hiring an additional worker and his wages, the entrepreneur compares the possible increase in income that this worker will bring to the company with the costs of his payment and social security, intuitively or consciously guided by market laws of diminishing efficiency of additional investments of labor and capital and marginal product. It should be noted that in the commercial sector of the social sphere, the level of rates and salaries is significantly higher (up to 50 percent or more) compared to the state (for jobs of approximately equal complexity and qualifications). Among the reasons for this phenomenon are the following: greater efficiency of the commercial sector in terms of quality and competitiveness of services, higher intensity, longer working hours. Disadvantages also play a role tax system: private firms hide their income from taxation and allocate a significantly larger share of income, compared to public ones, for consumption, and, accordingly, a smaller one for accumulation. A higher level of wages in private enterprises with a relatively low level of social protection of employees is one of the paradoxes of Russia's transitional economy. This situation is apparently of a transitory nature and will be overcome as the market economy stabilizes. We should also expect an increase in the level of social protection of employees in the commercial sector.

In commercial structures, it became possible to significantly increase the stimulating role of wages. This is achieved not only by increasing the absolute size of wages, but also by its more consistent individualization, which is recognized in countries with market economies as the most important trend. modern organization wages. The wages of each specific employee commercial organizations are made dependent not on the formal signs of qualification (diploma, certificate, degree, title, qualification category), but on the actual results of individual labor, on the profitability of labor, that is, on the increase in the company's income, which is provided by the work of this employee. For example, in a number of St. Petersburg commercial firms associated with public services, the following wage system is used. Each employee, depending on his real qualifications, the complexity and responsibility of the work, and taking into account the current level of remuneration in the labor market for this profession, is set a basic monthly salary. The salary can be fixed in dollar terms or in ruble terms (in this case it is subject to indexation). In addition to the base salary, a bonus is set, the amount of which is reviewed monthly and depends on the increment in the company's income, which is provided by the activity of this employee. The premium may be determined as a percentage of the amount of the specified increase in income (profit). Indicators of the profitability of an employee's individual work are usually reflected in special accounts.

A characteristic feature of the organization of wages in commercial firms is a higher than in the public sector, the share of basic wages - the monthly rate, salary. The salary is not burdened by a large number of allowances and additional payments and takes into account in a complex the main salary-forming factors - the complexity of the work, working conditions, the qualifications of the employee and the efficiency of his work. Many firms use sliding wage systems. For example, the travel company Neva (St. Petersburg) periodically reviews the wage rates of its employees as they accumulate qualifications and increase their contribution to the company's income. In this firm, as in many others, confidentiality is observed in the appointment and payment of remuneration to employees.

The forms of organization of wages in the commercial sector are very diverse and depend on the forms of management, the scale of enterprises, as well as their industry affiliation.

In small family and partner firms, where there are no hired personnel, the issues of organizing wages generally disappear, since the category of wages itself is absent.

Small firms with small hired personnel use a coefficient system for differentiating rates (salaries). The rate (salary) of an employee of the lowest qualification (for example, a courier, forwarder) is taken as a unit. For other positions, the coefficients can be 1.5; 2; 2.5; 3 etc. units. Absolute size salary depends on the performance of the firm.

Often, the amount of remuneration for hiring new employees is set through negotiations and the conclusion of an individual labor contract, most often a fixed-term one. According to labor law labor contracts must be in writing.

The contract system of hiring and remuneration is also used in medium-sized and large firms, especially in firms with foreign capital. Large enterprises in trade, public catering, consumer services often retain or develop a new intra-company tariff or other system of differentiation of rates and salaries, while a threefold approach is possible:

• a) separate tariff scales for workers and salary schemes for positions of employees;
• b) a single intra-company tariff scale for all categories of personnel;
• c) a tariff-free system of remuneration with the use of coefficients for assessing the professional and qualification level, coefficients of labor participation (KTU) and hours worked. With a tariff-free system, the earnings of each employee is an individual share in the wage fund of an organization or its structural unit.

Equally varied are the forms of wages. Unlike budgetary organizations, where the staff salary is mainly used, that is, time-based form wages, in the commercial sector, various types of piecework, time-bonus, lump-sum and other forms and systems of remuneration are practiced. Piecework payment is effective under the following conditions:

• - there are reasonable norms of labor costs and sufficient measures of labor results;
• - there is both an opportunity and economic feasibility of increasing the volume of sales of services;
• - the use of piecework payment will not negatively affect the quality of service.

The most widely piecework payment is used in consumer services, public catering and trade. simplest form piecework payment of sellers of outlets in retail trade - a percentage of the volume of sales of goods is fixed. The percentage depends on the location of the outlet, the type and complexity of the goods sold.

Commercial agents of trading firms are paid according to a mixed system: a fixed part of earnings - for servicing a group of outlets plus a percentage of their total turnover.

Repairers of complex household appliances, radio equipment and televisions serving customers at home are required to hand over a fixed part of the proceeds to the company's cash desk, the rest remains as wages. According to another option, all the proceeds are surrendered, but a certain percentage of it is paid as wages. The payment for hairdressers, cosmetologists, city taxi drivers is approximately the same. In this case, the terms of payment are fixed in the contract.

The time-based form of remuneration prevails in organizing the wages of specialists and managers of enterprises in the sphere of trade, consumer and public services. As a rule, it is supplemented by bonuses (monthly, quarterly), the amount of which depends on the final performance of the company, workshop, department.

Specific wage systems are used in commercial healthcare and education organizations. The remuneration of employees of commercial medical institutions, for example, dental clinics, is built in proportion to the volume and financial results medical services provided by specific employees; at the same time, employees who are most trusted and popular with customers receive correspondingly higher pay, since they serve and large quantity patients. The most common payment system in such institutions is a simple piecework payment, in which a percentage of the cost of work performed is fixed, and the amount of remuneration is, therefore, directly dependent on the amount of work in monetary terms.

For the remuneration of teachers of commercial educational institutions (private schools, lyceums, colleges, universities), as a rule, an hourly wage system is used, which combines elements of time and piecework forms of wages. The amount of wages depends on the number of lessons, lectures, seminars conducted, while hourly rates are differentiated in a wide range depending on the types of training sessions, the real qualifications of teachers and the financial capabilities of commercial organizations.

In large and medium-sized organizations of the commercial sector, functioning as joint-stock companies (JSC), the distribution of income is within the competence of the general meeting of shareholders and the board of the JSC, and the organization of wages is within the competence of the administration of the JSC, which, on behalf of the owner, negotiates the terms of remuneration with trade union committee or other representatives of the labor collective. The owner concludes individual labor contracts with the senior managerial personnel of the joint-stock company, which stipulate the terms of remuneration and social security.

In the process of privatization of trade and some other organizations in the social sphere, in the event of their transformation into joint-stock companies, members of labor collectives could and can purchase shares (in exchange for a privatization check at par or at a market price) and, therefore, receive dividends in addition to wages. In Western countries, this is called the system of participation of workers in the profits of the enterprise. It is seen as an important tool for social partnership and revitalization of labor activity. As market relations develop in Russia and the efficiency of JSCs increases, the experience of using the profit sharing system can become widespread, and the problem of optimizing the relationship between the fund for paying dividends on shares and the wage fund should be solved.

As already mentioned, the social sphere is a combination of the most diverse organizations in terms of the nature and content of the services provided. The sectoral affiliation of organizations significantly affects the forms of tariffing, regulation and stimulation of labor. In turn, the sectoral specificity of the organization of remuneration is due to the content of labor, the professional and qualification structure of the personnel, and the established organizational and legal forms of organizations. So, in trade, the main profession is salespeople (50-75% of the staff), while the qualification differences between workers in this profession are not so significant and can be taken into account by fixed monthly wage rates and piecework wages. In public catering, which combines the functions of production, trade and consumption, the set of professions is wider, the qualification differences are more significant, therefore, at large enterprises, an intra-company tariff scale can be used to organize the remuneration of workers in the kitchen and other departments, fixing 6 - 8 gradations of qualification. Even more complex is the professional and qualification structure of housing and communal services and consumer services. In the gas and water supply and sewerage facilities, at enterprises for individual tailoring of clothes and shoes, repair of watches, household appliances, it is close to the structure of the personnel of enterprises light industry, main gas pipelines and other branches of material production. The “cross-cutting” professions of workers and specialists occupy their niches in the labor market and, as it were, constitute the segmentation of wage levels by professions and qualifications.

The organization of wages in the commercial sector of social and cultural institutions is very specific, especially in health care and education. It can be argued that the forms of organization of remuneration in these institutions gravitate to a greater extent to the relevant state organizations than to commercial structures in consumer services, public catering, and housing and communal services.

Along with state unitary, municipal and commercial organizations in the social sphere of the market economy, there are various charitable and public organizations that have their own sources and extrabudgetary funding. For the organization of wages in these institutions, the absence of profit as a source of bonuses, dividends and other types of income from profit is essential. The remuneration of employees is mainly carried out at fixed monthly rates in accordance with their qualifications, volume and complexity of work. For example, in the United States, state laws prohibit the payment of large remuneration to employees of charitable organizations. They point out that remuneration should be reasonable in accordance with their contribution to the work. If, for example, a teacher of English language wants to found a charitable school, he must expect a salary in the range of 15 - 30 thousand dollars a year, which is much inferior to the wages of teachers in commercial schools. The same principles are used to remunerate volunteer managers, fundraisers and other staff members of charitable organizations 1 .

Questions for self-examination.

• 1. What are the features of the organization of wages in the commercial sector of the social sphere?
• 2. What forms and systems of wages are used in commercial organizations in the social sphere?
• 3. What is the specificity of the organization of wages in health care and education?
• 4. What role does the Common Pay Scale play in the organization of wages in the commercial sector?

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Federal State Educational Institution

higher professional education

"Ural State University physical culture"

Department of Economics of the Social Sphere

ESSAY

in Economics of the Social Sphere

FORMS OF COMMERCIAL ORGANIZATIONS IN THE SOCIAL SPHERE

Completed by: student of group 430

Salakhutdinova V.G.

Checked by: Ph.D., Associate Professor

Mikhailenko T.V.

Chelyabinsk, 2011

Introduction

The social sphere is a set of enterprises, institutions, organizations and governing bodies that are directly connected and determine the way and standard of living of people, their well-being; consumption. The social sphere includes: education, culture, health care, social security, physical culture, public services.

The most important economic feature of the social sphere is that most of its organizations are non-profit. They predominate in most sectors of the social sphere, with the exception of housing and the media.

Private commercial organizations and, accordingly, the private commercial sector are decisive for a market economy. In the social sphere, this sector covers almost entirely the press, book publishing, show business, audiovisual production and is represented in all its other branches.

The purpose of this essay: to consider the forms of commercial organizations in the social sphere.

Chapter 1. Forms of commercial organizations

Commercial organizations as the main goal of their activities pursue profit. Commercial organizations are created in the form of business partnerships and companies, production cooperatives, state and municipal unitary enterprises.

Business partnerships and companies. They are recognized as commercial organizations with the authorized capital divided into shares (contributions) of the founders. The property created at the expense of the contributions of the founders, as well as increased in the course of activity, belongs to business partnerships or companies on the basis of ownership.

Business partnerships can be created in the form of a general partnership and a limited partnership (limited partnership).

A joint stock company is a company whose authorized capital is divided into a certain number of shares. Members of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their shares. A joint stock company may be open or closed.

A limited liability company is a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents. The participants of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their contributions.

An additional liability company is a company founded by one or more persons, the authorized capital of which is divided into shares of the sizes determined by the constituent documents. The participants in such a company jointly and severally bear subsidiary liability for its obligations with their property in the same multiple for all of the value of contributions, determined by the constituent documents of the company. In case of bankruptcy of one of the participants, his liability for the obligations of the company is distributed among the other participants in proportion to their contributions.

In Art. 1 of the Federal Law “On Production Cooperatives of the Russian Federation” dated OS.05.1996 No. 41-FZ defines a production cooperative (artel): “A production cooperative (artel) is a voluntary association of citizens on the basis of membership for joint production and other economic activities based on their personal labor and other participation and the association of property share contributions by its members (participants). Production! The cooperative has a number of financial features.

A production cooperative differs from economic societies and partnerships primarily in that it is based on a voluntary association of citizens who are not individual entrepreneurs. A production cooperative is primarily an association of persons, not capital, which also predetermines the right of participation of members of the cooperative in the board: each member of the cooperative has one vote, regardless of the size of the property share.

Profit in a production cooperative is created by the own labor of its members by combining their personal efforts into production activities. The participation of members of a production cooperative in production activities can be expressed in various forms, including by providing financial capital. At the same time, in Art. 7 of the Law establishes restrictions on the number of cooperative members who do not personally participate in its activities: the maximum number of “financial participants” should not exceed 25% of the number of cooperative members who take personal labor participation in its activities.

Each member of the production cooperative has a share in its property, determined by the charter. However, the property of a production cooperative does not belong to its members on the basis of the right of shared ownership. A member of a production cooperative has only some mandatory rights in relation to this property: to receive income, to receive part of the property upon liquidation of the cooperative, etc.

A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise.

Only state and municipal enterprises can be created in the form of unitary enterprises. The property of a state and municipal unitary enterprise is, respectively, in state and municipal ownership and belongs to such an enterprise on the basis of the right of economic management or operational management.

When creating a unitary enterprise, funds are allocated to it from the state or local budget for the formation of a statutory fund. The size of the authorized fund, the procedure and sources of its formation are indicated in the charter of a unitary enterprise.

The responsibility of a unitary enterprise for its obligations also depends on whether it is based on the right of economic management or operational management.

The right of economic management provides a unitary enterprise with broader rights in the management of finances and property.

The size of the authorized capital of a unitary enterprise based on the right of economic management cannot be less than the amount determined by the law on state and municipal unitary enterprises (Article 114 of the Civil Code of the Russian Federation).

Profits from the sale of products (works, services) produced in accordance with the plan-order and as a result of independent economic activity are directed to finance activities that ensure the implementation of the plan-order, the plant development plan and other production goals, as well as social development in accordance with the standards annually established by the authorized body. The procedure for establishing these standards is approved by the Ministry of Economic Development and Trade of the Russian Federation and the Ministry of Finance of the Russian Federation.

The free balance of profit remaining after it has been directed to the purposes indicated above is subject to withdrawal to the federal budget.

Chapter 2 Principles of financial activities of commercial organizations

social financial commercial management

The organization of the finances of commercial enterprises is based on the provisions related to their economic activities. The initial formation of own financial resources occurs in commercial enterprises at the time of the establishment of the enterprise, when the authorized fund (authorized capital) is formed. The sources of its formation, depending on the organizational and legal forms of economic entities, can be: share capital, long-term credit, budget funds and other sources. The main source of financial resources at operating enterprises is the proceeds from the sale of products (works, services), which form income and profit, as well as depreciation, reserve and other funds.

The principles of organizing the finances of commercial enterprises are in constant development and improvement. The main principles in a market economy at the present stage include self-sufficiency, self-financing, financial independence of enterprises, interest and economic responsibility for fulfilling obligations to the state, suppliers, banks, a team of employees, a combination of financial planning and commercial calculation.

Self-sufficiency is the principle of financial and economic activity, in which the expenses of the enterprise are fully covered by their own income.

Cash income of organizations consists of proceeds from the sale of products (works, services), other sales of property (fixed assets, inventory, intangible assets, etc.), non-operating income, rent.

The main source of cash income is the proceeds from the sale of products (works, services), the amount of which depends on the volume of products sold and its price. In turn, the volume of sold products (works, services) depends on the needs of the market, supply and demand in the market. On January 1, 2000, the Accounting Regulation “Income of Organizations” was put into effect, approved by the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33-N. According to paragraph 2 of this Regulation, “an organization’s income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).”

Income, depending on the nature, conditions of receipt and areas of activity of organizations, is divided into income from ordinary activities, other income.

The basic concepts of expenses are given in the Regulations on Accounting "Expenses of Organizations", approved by the Ministry of Finance of the Russian Federation of 06.05.1999 No. 32-N. The expenses of a commercial organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of obligations leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (property owners).

Depending on the nature, conditions of implementation and areas of activity, the expenses of commercial organizations are divided into expenses for ordinary activities, other expenses (operating, non-operating and extraordinary expenses).

Self-financing is the principle of carrying out the financial and economic activities of an enterprise, in which not only current expenses, but also capital investments, as well as financing the social and economic development of the enterprise and future expenses are provided from their own sources of financing.

Self-financing is closely related to the complete financial independence of an enterprise, when it is given the right to independently manage its financial, material, labor resources, to seek and put into circulation borrowed funds, based on economic benefits.

The principle of material interest in the results of commercial activity at the enterprise is manifested in making a profit as a source of material incentives for the positive results achieved by the enterprise and its staff.

The economic responsibility of the enterprise is determined by the system of financial sanctions established by law for failure to fulfill obligations to the budget, trust funds and other enterprises, banks. Enterprises are liable for their obligations with their own property.

Chapter 3. Commercial activities in the social sphere

Abroad, the concepts of "commercial organization" and "non-profit organization" are usually applied only to private organizations. State organizations stand out as an independent form. In our country, these concepts are used both in relation to private and in relation to state and municipal organizations. Russian legislation provides that legal entities can be of only two types: commercial organizations and non-commercial organizations. Article 52 of the Civil Code of the Russian Federation defines commercial organizations as pursuing profit-making as the main goal of their activities, and non-profit organizations as not having profit-making as such a goal and not distributing profits among participants.

From the point of view of differences in the economic forms of organizations, the entire economy, and the social sphere in particular, can be divided into three sectors.

The first sector includes state (municipal) organizations. These are institutions and enterprises whose property is in state or municipal ownership.

The second sector is private commercial organizations, i.e. organizations pursuing profit as the main goal of their activities, and whose property is not in state or municipal ownership. In our country, private commercial organizations exist in the form of business partnerships and business companies.

The third sector is private non-profit organizations. They do not have profit making as the main goal of their activity and do not distribute the profit received among their participants, and their property is not in state or municipal ownership. Examples of private non-profit organizations are public and religious organizations, foundations.

Today, almost all institutions of the socio-cultural sphere provide certain services for a fee. Traditionally, the following groups of educational, informational and cultural services are distinguished, which can be provided to the consumer for a fee:

ѕ paid classes in studios, classes, circles, sections, groups of amateur art, technical creativity, physical culture;

- lectures and consultations, themed holidays, performances, evenings of rest and dancing, discos, concerts and performances, excursions, rehabilitation and health procedures, exhibitions and sales;

¾ service plan services: setting up and rental of tools, inventory, props, equipment, equipment and apparatus;

ѕ film, photo and video service, use of attractions, slot machines, shooting galleries, simulators, workshops;

¾ information services: photo and photocopying, microfilming of materials and documents from libraries, museums and other collections, Internet services.

Conclusion

In this essay, the main forms of commercial organizations in the social sphere were considered.

Commercial organizations are those whose activities are aimed at making profit. They independently determine the directions of their activities, change the structure of goods and services produced, and distribute the profits received among their founders (participants).

Commercial organizations represent the second sector of the social sphere.

In accordance with the legal regulation of activities in the Russian Federation, business partnerships, business companies: limited liability companies (LLC), joint-stock companies (JSC), as well as state and municipal unitary enterprises can provide commercial services to the population in the socio-cultural sphere.

List of used literature

1. Kiseleva, T.G. Socio-cultural activity: textbook / T.G. Kiseleva, Yu.D. Krasilnikov - M.: MGUKI, 2004. - 539 p.

2. Organizational and legal forms of enterprises [Electronic resource]: article: Economics and legal activity of an enterprise - 2011 - Access mode: www.isachenko-na.ru, free.

3. Enterprise finance various forms property [Electronic resource]: electronic textbook: Finance and credit: electronic library - 2008 - Access mode: www.bibliotekar.ru, free.

4. Shishkin, S.V. Economics of the social sphere: tutorial for universities: textbooks of the higher school of economics. - M.: ID GU HSE, 2003. - 367 p.

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