Improving the management system of municipal enterprises. Management of MUP activities

The crisis economic situation of the majority of municipal unitary enterprises causes serious concern as bodies local government, so state power. First of all, this concerns enterprises of the housing and communal services complex, whose activities have the greatest impact on the quality of life of the population. In this paragraph course work measures taken to correct the current situation while maintaining the form of a unitary enterprise were examined.

At the federal level, it is necessary to note the Program for the Development of Budgetary Federalism in Russian Federation for the period until 2005, the Subprogram “Reform and modernization of the housing and communal complex of the Russian Federation of the federal target program “Housing” for 2002 - 2010 and the Federal Law “On State and Municipal Unitary Enterprises”, published in November 2002.

In the Program for the Development of Fiscal Federalism, essential measures for the problem under consideration are: provision of social payments and benefits individual categories citizens identified federal laws, mainly from the federal budget; completion of the transfer of financial obligations for professional (departmental) benefits to institutions and organizations under the jurisdiction of federal authorities to the federal budget; a significant reduction in regional and especially local budget expenditures on housing subsidies utilities through payments from the population while providing targeted funds from the federal budget financial assistance regions for the payment of targeted housing benefits to low-income segments of the population. The implementation of these measures will significantly reduce the burden on local budgets and ease financial position municipal unitary enterprises engaged in the provision of housing and communal services, transport and other services.

The program for reforming and modernizing the housing and communal services complex offers a wide range of activities, the implementation of which should have a positive impact on the activities of municipal unitary enterprises. This includes activities such as: inventory, restructuring and liquidation of existing debt of housing and communal services enterprises; transfer of basic housing benefits utilities in the category of housing subsidies, streamlining the mechanism for providing benefits; formation of market mechanisms for the functioning of the housing and communal services complex and conditions for reducing costs and improving the quality of housing and communal services, etc.

To produce the most effective solutions on the management of municipal unitary enterprises, the regulatory legal acts of cities posted on the Internet, in the information network of the Association of Siberian and Far Eastern Cities (ASDG), magazine and newspaper publications were reviewed and analyzed. The review allowed us to formulate the following areas of work.

1. Creation of a competitive environment in the market for the provision of life support services to the population. Finding themselves in competition with private firms, municipal unitary enterprises are forced to reduce their costs and take care of the quality of the services provided. According to available data, competitive selection of contractors can reduce the cost of work by 15-20%!

2. Strengthening discipline and increasing the reality of municipal orders. The municipal government must stop ordering volumes of services from its enterprises that it cannot pay for. Psychologically, it is very difficult to do this: all services are vital, and financial resources(even taking into account subsidies and subventions from higher budgets) is not enough. Nevertheless, it is necessary to provide a certain minimum of services to the population: it is impossible not to provide water, heat, clean roads, etc. However, it is necessary to weigh your capabilities and needs, determine the scale of priorities and the minimum volume of necessary services. The municipality must work with the population, explaining to them what and why it can provide residents with available budget funds and what it cannot.

3. Application of economically justified tariffs. This is especially important for municipal unitary enterprises - local monopolists who are not interested in reducing costs, since it is thanks to their high costs that they can increase prices. The municipal government must carry out a more in-depth analysis, audit and control of the economic activities of such enterprises. You should start with a real assessment and audit of the effectiveness of the actual costs of the enterprise, which may be influenced by the adopted accounting policy, the methods used for the formation of the repair fund, revaluation of fixed assets, etc. As practice shows, when conducting an audit of the tariffs of such enterprises, their widespread overestimation is revealed.

Some economists believe tariffs could be cut by up to 50%. The assessment of actual costs should be only the first stage in the formation of an economically justified tariff.

One of the methods for optimizing tariffs for some, for example, housing services is their differentiation. It is necessary to establish not a single tariff for these services throughout the entire territory of the municipality, but a differentiated one, depending on the layout of the apartments, ceiling heights, level of improvement, deterioration of the house, area of location, etc. Thus, owners of “prestigious” and better quality apartments will pay a higher fee. housing. Naturally, establishing such a reasonable differentiation of prices requires serious research.

4. Motivation of municipal unitary enterprise employees. A serious increase in the efficiency of municipal unitary enterprises is impossible without attracting qualified personnel, starting from the director and ending with a simple worker. This problem has become particularly acute in housing sector. Here, the municipal government requires a well-thought-out set of measures to streamline and increase wages, raising the prestige of this group of professions, developing criteria efficient work enterprises and incentive systems for quality performance indicators. A number of issues regarding the organization of wages at municipal enterprises and the reporting of their managers are discussed in the review. Thus, measures to stimulate managers of municipal unitary enterprises in Khabarovsk and Perm consist in calculating wages based on salaries and bonuses, which in turn are determined based on the results financial and economic activities of the enterprise. In Krasnoyarsk, a list of indicators of the quality of work of housing and communal services enterprises has been developed, which determines the size of bonuses for various types enterprises. These indicators are criteria social efficiency work of municipal enterprises.

5. Optimization of enterprise sizes. In a number of cities (Omsk, Surgut, etc.), municipal unitary enterprises in the housing and communal services complex were consolidated; the less efficient ones were liquidated and merged with other enterprises. In small and medium-sized cities and rural municipalities, low-power, highly specialized unitary enterprises are merged into larger multi-industry ones, which leads to a reduction in the management staff and more effective use production resources.

6. Measures to prevent bankruptcy. As already noted, as a result of the bankruptcy of a unitary enterprise, the municipality may lose its property, which was transferred to the enterprise under the right of economic management, and may also bear subsidiary liability. Consequently, the municipality is interested in ensuring that unitary enterprises do not go bankrupt. However, in practice, it is often the municipality’s policy towards unitary enterprises that leads them to bankruptcy.

Participating in Lately cases of bankruptcy of unitary enterprises forced municipalities to think about finding ways to prevent loss municipal property. The transfer of part of the property of unitary enterprises from their balance sheet to the municipal treasury (as a rule, the most valuable and liquid property is transferred) has taken on a massive scale. For example, in In Krasnoyarsk and Tyumen, entire sets of measures have been developed and are being implemented to transfer the real estate and the most liquid part of the movable property of the municipal unitary enterprise to the treasury and minimize authorized capital MUP. Then the seized property is either given to a municipal enterprise for free use or for rent. In this case, it would seem, in property and financially Both sides benefit. Unitary enterprises are not deprived of the property on which they operated economic activity, however, when transferred to the treasury, it is removed from the balance sheet of the municipal unitary enterprise, which makes it possible not to pay property taxes. Property transferred to municipal enterprises as a result of formalizing loan relations is not subject to recovery by creditors. However, such actions only partially solve the problems, but do not eliminate their underlying causes.

All this indicates that the municipality should under no circumstances bring its unitary enterprises to bankruptcy. This is very difficult in today's economic conditions when the accounts payable of many unitary enterprises exceeds the accounts receivable several times. In addition, the procedure announced by the Government of the Russian Federation for restructuring the debts of enterprises is such that many unitary enterprises will still be declared bankrupt. Exactly at this moment urgent measures are required to prevent bankruptcy of unitary enterprises. As one of the options, it is possible to create a target budget fund for restoring the financial and economic condition of municipal enterprises to bring them out of the state of impending bankruptcy, as was done in 2001 in Omsk

7. Development comprehensive programs. The most effective may be A complex approach municipal authorities to the problem of financial recovery and increasing the efficiency of operation and management of unitary enterprises.

All proposed activities should contribute in part to achieving the following results:

* increasing operational efficiency, competitiveness and quality of products;

* increasing the efficiency of management of municipal enterprises;

* reduction in prices for certain types of goods and services;

* reducing the costs of city budgets for the maintenance of municipal unitary enterprises and increasing revenues to the city budget from the activities of profitable municipal unitary enterprises.

Most effective way, according to the authors, is the development of comprehensive targeted programs for the management of municipal enterprises, since this particular option is of a systemic nature, allowing the majority of the considered measures to be applied in a complex manner.

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General characteristics of the organizational form

State unitary enterprises belong to budgetary organizations, and at the same time, by law, can conduct commercial activities. If we talk about municipal unitary enterprises, they are created at the municipal level and deal with meeting their needs. Such organizations can manufacture some products. However, most often enterprises are engaged in providing services and carrying out work in various fields: transport, road, housing and others. They usually do this under an agreement with the local administration.

Municipal unitary enterprises do not have owner rights to the property that is assigned to them. Such an enterprise is called unitary because its property complex remains indivisible, it is not divided into shares, shares and other variants of shares. This applies to both employees of the organization and third parties. None of them can count on even partial ownership of the MUP property.

At the same time, such enterprises are separate entities economic activity. They can enter into relationships with government authorities and commercial counterparties to solve their main problems. At the same time, municipal unitary enterprises use the property entrusted to them and strive to make a profit.

Let's list the main features municipal unitary enterprises:

, which is prohibited from privatization;
work related to decision social tasks. Such businesses are often in the business of providing essential goods and services at the lowest cost;
performing certain types of subsidized work and maintaining obviously unprofitable production activities upon receipt of budget support.

Categories of subjects and types of activities

Civil Code in Art. 113 determines that unitary enterprises can be based on:

the right of economic management (municipal unitary enterprise, state unitary enterprise);
law operational management– state-owned enterprises (PCU).

In the first case entity created by a decision of an authorized body at the state or local level. It operates on the basis of the charter.

State-owned enterprises are created on the basis of federal, regional or municipal property. A charter is also adopted for them. PMCs can dispose of property only with special permission from the owner. The name of such an enterprise must contain the word “state-owned”. If there is a shortage of property, the state is responsible for the obligations of the PMCs.

Municipal unitary enterprises, under an agreement with the city administration, provide its residents with various essential services, for example, in housing, utilities and transport. MUPs can also engage road construction, school meals, landscaping and landscaping and other activities.

Property in MUP

Unitary enterprises at any level, including municipal ones, according to the charter, cannot be recognized as the owners of the property at their disposal. The owner in this case remains the municipality. Any actions with property, including its sale and rental, are carried out only with the approval of the local government authority. Municipal unitary enterprises are also prohibited from creating subsidiaries, since their property remains indivisible.

At the same time, these enterprises can make investments in the capital of commercial companies, if this is not prohibited by the charter and local laws. Profits from such investments are included in financial statements MUPa.

If a unitary enterprise receives income, then within certain limits it can dispose of it at its own discretion. It is from these funds that wages are paid to the management and employees of the organization.

Regulatory regulation

The legal framework for activities consists of the following main regulations:

Civil Code (Article 113 and 114). Here, MUPs are generally characterized and described general rules their work;
No. 161-FZ. Describes more specifically the activities of enterprises and the rules applicable to them;
No. 44-FZ. Determines the rules for the procurement of municipal unitary products and the ordering of services for the needs of the municipality.

Receiving a profit

Preservation municipal property on the property with which enterprises operate does not mean that the budget will fully pay for their expenses and current activities. Municipal unitary enterprises try to make a profit. It is an important source of funding. State in last years actively stimulates unitary enterprises to make a profit, and due to problems with its extraction, is considering the option of completely abandoning this form in favor of concessions and other alternative schemes.

The income of municipal unitary enterprises is also important because it is a source of non-tax revenue for the budget. Unitary enterprises make deductions every year based on the amount of funds they earn. The timing, amounts and procedure for such payments are determined by the federal government or local authorities. The funds remaining in the enterprise from the revenue side are used for material incentives employees and managers, holding social events and other purposes.

Partially earned funds can be used to replenish the authorized capital of a municipal unitary enterprise. This is done according to special decision its founder.

Restrictions

When describing the features of municipal unitary enterprises, we have already partially indicated what the restrictions imposed on their work are. The main prohibition concerns the free disposal of property that is indivisible. Any actions of municipal unitary enterprises with it are carried out only with the consent of the owners. If an enterprise sells a share in the authorized capital to someone without the permission of the municipality, then the court will invalidate such a transaction.

Municipal unitary enterprises are also subject to restrictions on the creation of subsidiaries. Unitary enterprises cannot act as founders of other organizations and transfer part of their property to them. The tangible assets under their control can only be used as a single unit transferred by the owner. This rule makes it possible to prevent special property, with the help of which socially important tasks are solved, from getting out of control.

Finance in MUP

The minimum amount of authorized capital formed when creating a municipal unitary enterprise is 1,000 minimum wages. The management company is financial basis MUP work. It is he who speaks about the effectiveness of ongoing activities.

The profit of a unitary enterprise after mandatory payments to the budget and fulfillment of obligations to its own employees can be used for the following purposes:

equipment purchase;
introduction of new technologies;
implementation of environmental protection measures;
increasing the size of current assets;
construction, reconstruction and modernization of fixed assets;
research and marketing work.

A unitary enterprise is a commercial organization that is not endowed with the right of ownership of property assigned to it by the owner. Only state and municipal enterprises can be created in the form of unitary enterprises. The property of a unitary enterprise belongs by right of ownership to the Russian Federation, a subject of the Russian Federation or a municipal entity. The property of a unitary enterprise belongs to it under the right of economic management (federal state enterprise and a state enterprise of a constituent entity of the Russian Federation, a municipal enterprise) or with the right of operational management (federal government enterprise, a government enterprise of a constituent entity of the Russian Federation, a municipal government enterprise) and is indivisible. A state or municipal enterprise can be created in the following cases:

the need to use property that cannot be privatized

the need to carry out activities to solve social problems

the need to carry out activities to ensure the security of the Russian Federation.

A unitary enterprise does not have the right to create a subsidiary. A unitary enterprise, in agreement with the owner of the property, has the right to participate in other commercial organizations and create branches. The authorized capital of a state unitary enterprise is no less than 5 thousand minimum wages, and a municipal unitary enterprise is no less than 10 thousand minimum wages. The owner of the enterprise's property has the right to receive part of the profit from the use of the property

26. The highest management body of a unitary enterprise and its powers

The highest governing body is the owner of the property. He appoints a leader.

Authority:

decides to create an enterprise

determines the type of activity, goals and subject.

determines the procedure for compiling, approving and establishing indicators of the financial and economic activities of the enterprise

approves the charter and makes changes to it

makes a decision on the reorganization and liquidation of the enterprise

forms the authorized capital of the enterprise

arranges an appointment with the chief accountant

approves financial statements

gives consent to the disposal of real estate

exercises control over the use of property

approves the economic efficiency indicators of the enterprise

gives consent to the creation of branches

gives consent to the enterprise’s participation in other legal entities

agrees to carry out major transactions

decides to conduct audits

27. The executive body of management of a unitary enterprise and its powers

The executive management body is the manager (fully accountable to the owner of the property). He organizes the implementation of decisions of the property owner, acts on behalf of the enterprise without a power of attorney, makes transactions in the prescribed manner, approves the structure and staff of the enterprise, hires people, issues orders, issues powers of attorney. The manager does not have the right to be the founder of a legal entity. Provides a comprehensive activity report annually.