The center of financial viability is an important element of budget management of a legal entity. Tse vіdpovіdalnі for the reach of digital displays. Also, these teams are engaged in rozpodіl vіdpovіdalnosti for activity among spivrobіtnikami in the middle of the organization.

The main features of the centers of financial viability of the organization

Undertakings, albeit in their structure, may have strong centers, are marked by two key signs:

• vision of four structural units for robotic centers;
• the presence of a clearly motivated hierarchical system of subordering, to which the whole center can be included;
• the role of practicality is great in order to ensure the economic efficiency of the organization;
• the presence of the budgetary structure, which allows you to put together a plan and a hundred different financial centers;
• organization to put in front of the leader the head of the correct arrangement of financial (budgetary) plans and successful implementation in order to achieve the best results.

The management of income and expenses of the organization for the help of the center of financial support in the system of budgeting may have a number of features:

1. Placed in front of the head of the office, they are divided for skin protection for various equals, not walking between organizations. For the skin part of the work, a special person is appointed.
2. Formation of goals and plans and yogo instillation in life is created by looking at the work at the boundaries of a single system of coordinates of the organization.
3. Pratsyuyuchi spіvrobіtniki orient on pokazniki financial type.
4. Taken as a result of the work and the results are analyzed by adjusting the factors assigned to the folded plan.
5. For subbags, the work is carried out to carry out the execution of the goals set and the achieved performances.

The work of the center of financial performance (CFD) has an important role in playing a special development (the center of the financial image), which is involved in the organization’s flow activities and the management of key indicators of output and income. Pratsyuyuchi tsgogo vіdіlu nasampered vyznaєєєєєєєєє єєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєі мієєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєєє at the place, yakom vinikli vitrati (MVZ). The center of financial viability of the organization is in front of the future of their appearance, and the Central Federal University is engaged in their improvement for a vague forecasting of work.

Naychastіshe є object of technological type. It is reasonable to note that its normal functioning will require regular contributions of budget pennies to materials, sirovina, and other types of statistics. For the activity of the skin MVZ, it is not necessary to create a center of financial responsibility. Tse with low vitrates against other spheres of robotic organization.

Yakshcho priprijemstva is great, to enter the new part of the Central Federal District. Spilno stinks to establish a financial hierarchical structure. The system determines the order of the order of all financial centers of business. Properly pobudova structure allows you to reach high efficiency with the help of all the functions of managing budgetary displays.

Criteria for classifying centers

Budget items can be systematized according to different substations. In order to signify, as a type of center of financial viability, one can name, following the insurance of economic indicators, as a subject of control of income. Such a criterion of separation is suitable for all organizations regardless of the sphere of activity, circles and expansion.

The main indicators of the view of the group of centers in the financial viability of the budget are:

• vitrati for similar periods;
• surcharge at the set interval;
• іnvestitsіyni pokazniki at spіvvіdnoshnіnі vіdsotkakh investіh finansіv і otrimany vіd іd pributku;
• showings of income (pributka), taken away for all kinds of articles, for the compensation of incurring witrats.

Classification of vіddіlіv

On the basis of the appointment of indications, one can see the following types of centers of financial viability:

1. Vіdpovіdalnі vіtrati (zvіysnennya virobnicheskogo protsess, zakuplіvlі, administrativnі і komertsіynі).
2. Pributkovi vіddіli, scho are engaged in the development of the main directions of activity of the organization.
3. Centers of real income, yakі bear v_dpovіdalnіst for konkretnuyu galuz dіyalnostі, і navіt for surplus, yakі bring organіzatsії tsієї gіlkoyu. To the warehouse of which vіddіlu enter the center for witrats, who pick up virobnichi vіtrati, the one for income, which is taken straight away. Tsey vіddіl can buti or enter until the union of a number of enterprises.
4. Center pributku, yakі vіdpovіdat for saving the positive balance of the organization after vikonannâ all nebhіdnih vіtrat їх pіdrahunku. In most cases, such a center represents a small organization of your own association. In vipadkah, if finances take care of a legal person, it is up to her to enter the center of profits, earning that net income.
5. Investment support. Number of types of financial centers are engaged in deposits of budgetary funds of the organization and change of non-negotiable assets. Їх main tasks are to improve the operational efficiency on the basis of pennies that are invested (with the improvement of the ROI coefficient). Before the structure of such organizations, there is a kіlka tsentrіv pributku, pripriєmstvo tsіlkom, holding chi group juridical promislovy directly. In companies that are engaged in investing the won profit in other projects, investment and profit centers are one of them.

Diyalnistnost and features of robotic centers vitrat

For being one of the most important pokaznіshіv є rozmіr vitrat, yakі pov'yazanі z effektivnіstі vіkoristannya resurіvіv i roboorganіzаtsії zagalom. Centers with vitrates є vіddіlami, yakі zdіysnyuyut tsey appearance. The stench is divided into two groups: functional and virobnic.

The selection centers look at the material contributions and labor costs of all subdivisions of the organization. The stinks are not engaged in price-setting, but instead they create jobs with the use of resources in business and the appearance of yoga. Caregivers of such centers control, so that the vitrati meet the established planned level, and try to minimize the vitra.

Functional cost centers charge for government consumption and spending, related to the conduct of various economic, legal and financial operations.

Peculiarities of the creation of financial centers in the business structure

For any organization, the correct appearance of income items and vitrate plays an important role, allowing you to save the profitability of business, and increase your income. Pobudova effective centers of financial viability - the center of the process, which is based on the analysis of the organization and structure of business. The analysis is carried out at the Chotiri Etapi:

• seeing the organization of arrangements for additional formation of lists;
• vibudovuvannya ієrarkhії pіdakovannostі mizh different lanks, starting from the company's kerіvnik and ending with an ordinary vikonavtsy;
• numbering of lanoks with urakhuvannyam of contributions.

After carrying out a detailed analysis of the structure of the organization and її activity, the vineyards will be able to directly designate the work of the enterprise. After that, the structure is carried out.

Pobudov's system of vitality is built up by a way of folding the income from the designated skin lank and characteristics (income, income, profits and investments). Deyakі organіzаtsії form in the state all appointed persons, and inshі - one. The matrix value is folded to help the qualification of the dermal jelly from the centers.

For example, company X can have the following sub-bag values:

• surplus - company;
• investment – ​​company;
• income - sales;
• vitrati - marketing, finance, administration and personnel practitioners.

After the residual rozpodіlu directly tієї chi іnshої vіddіlu ієєarkhіchna pyramіda ієkіvaє pіdbivaє pіdorderakovanіst dermal vіdsіku. Then, in the skin, they are assigned a ker_vnik, to the obov'yazk_v, which includes control over the robot, and vіdpov_dalnіst for tse. All data are collected from the structured information table and are collected from the company's documents.

Mutual relations between the centers of financial viability and appearance of vitrates

Oblіk perebіgu budget koshtіv є one of obov'yazkіv vіdpovіdnogo center. Vіn є є іnstrument, yak і dає zmogu razpodіlіtі adminіnna kompanії. Provіvshi decentralіzatsіyu vlad in pridpriєmstvі, vіddіl transfer part of vіdpovіdalnostі vіd vyshchih governіtsіv to the staff of middle and lower lanok.

Regardless of the fact that you can see the types of financial centers, the stench is united by them, but not all of them have the appearance of vitrates and may have the right to distribute profits. They were rich, occupying themselves with a profitable-vitrate activity organization, they did not have their right to take part in the surplus won by the capital center. Especially often such a situation occurs in great companies from the great state of spivrobitnikiv.

You have seen that they are engaged in both of them with food, they can die more richly, evaluate and support the plans for their future implementation. It is important to pay attention to what is the most efficient form of management type, the most effective ways to gain access to the latest digital displays, to help them make the right decisions about finances.

Even if the correct financial managerial language was given to the accounting person, the robot will have specific (purposeful) reliable information. Vіdpovіdnі basi data and zvіtіv behind them are formed in two forms: for the centers of assessment and for subdivisions in the structure of the organization. They analyze technological innovations, specifically see the possibilities and financial transfer solutions.

For the storage of such calls, it is recommended to set up a simple and convenient information system. Shchob won the most effective, it is necessary to protect the possibility of decentralization of power and the fact of personal viability of the personnel for financial demonstrations of the organization.

Significance of decentralization in the structure of an organization

The most efficient organizations, which have instructions for budgeting, centers for financial planning, and create an archi- cal structure, win the principle of decentralization for budgeting. Therefore, the traditional pidkhіd to the diyalnosti pіdpriєmstva great role to analyze the pardons of line managers.

When implementing the principle of decentralization, more respect is given to the final result of the work, and not to technical moments. In such companies, the initiative of spivrobitniks is more often manifested, and innovative and innovative ideas are promoted. As a result, every day work tasks are sloppy, which, as a result, allows you to optimize the company's work in a big way.

The center of financial viability - tse viddili, yakі can іsnuvati і kompanії, at tsomu not zbіgayuchis її її virobnichoyu chi organizational structure. Some activities under one center have their own hierarchy with additional branches, as they are engaged in various directions of activity of the organization, which are interchanged with each other and controlled by a greater center.

Budget of remote centers

One of the most important things to understand about robotic centers is the budget. At the new one, all the windfalls and surpluses of the brethren are insured. When tsimu mozhut not vrakhovuvatsya koshti for the balance sheet and ruh finansiv. The reason for this is that it is indicated in the financial documents that the activities of the organization are not directly controlled by the center.

Analyzing the higher significance of the situation, you can develop a non-trivial vysnovka, so that the validity of the analysis of the variables has been cut. Therefore, the main metacenter of financial assessment is the reach of planned displays. Vinyatki become less of a center of appearance, like, crime of the main activity, they are engaged in control of the maintenance of the border and standards.

The classification of the Central Federal District is subject to the specifics of a commercial organization

The basis for the subdivision of centers for groups is the establishment of a commercial organization to understand the functionality and the task of controlling the authorities. Behind this criterion, one can see the main and additional centers.

The main facilitators of financial performance are engaged in the preparation of products, work on the data and services established by statutory documents. In such companies, vitrates have product compatibility. The widest butts of such centers are workshops and produced zbutu.

Additional financial services are engaged in servicing the main ones. Їx widows and widows are subdivided after the main widdles and summed up, after which their real co-operation is calculated. The most extensive butts of such centers are administrative and state authorities, technical control services, repair and main tools.

Mutual relations between the vydpovidal and the glass centers

In some organizations, there are two identical centers. And here you blame the specific structural units, as they conserve resources. Spivrobіtnikami vіddіlu develop plans, standards are established, and are conducted in a manner that allows you to control vitrati (vitrati) and ensure the government's rozrahunok in the organization.

Most often, the center of financial viability is given for a small amount of business income at once. For whom, the clerks of different brethren should be instructed to see the works of other brethren. In such cases, decisions about the introduction of vitrates to such a center are accepted by the organization’s ceremonial officer.

The centers of financial viability play a great role in the activity of any company, taking care of the appearance and control of investments, incomes, profits and investment options.

- The most densely populated part of Russia. The population density will become 57.5 people / km 2. Center - Moscow. Over the area of ​​wines, it occupies close to 4% of the territory of the Russian Federation and concentrates 25% of the population of the region, half of which is occupied in Moscow capital region.

District nevipadkovo names Central. This name characterizes its geographic expansion near the center of the country, and its historical function as the core of the Russian state, the center of economic, political, cultural life.

The Central Okrug has the largest staff training centers, scientific research institutes, design organizations, and a place of science, which is characterized by a high concentration of qualified personnel, which explains the high level of development of science galleys of industry (Table 1).

Table 1. Geography of machine-building stores in the Central Federal District

The name of the gallery and warehouse	Products that vibrate	Placement center
priladobduvannya	Attach, make a link	Moscow region, Smolensk
workbench		Ryazan, Moscow region
transport	Buses, river ships, diesel-engineering, car-building	Golitsyn, Likino-Dulovo, Tver, Tula, Volodymyr, Bryansk, Moscow region
car-building	Vantage and passenger cars, engines, spare parts	Moscow region, Smolensk, Tver, Ivanovo. Yaroslavl, Yartsevo (Smolensk region)
electronic calculation technology	Pobutova electronics, electrical engineering	Smolensk, Moscow region
gyrniche, energy equipment, s/g machine-building	Installation, metal structures, agricultural equipment	Kursk, Voronezh, Lipetsk, Tambov, Yelets, Michurinsk

Tse rozvineny promislovy that silskogopodarsky area.

Black metallurgy vikoristovu natural wealth of the district - the bay of the Kursk magnetic anomaly. For geological reserves, the KMA family borrows the first place from the world. Negligobok ore deposit (from 35 to 500 m) allows you to carry out mining at open quarries. Vidobutok of ores Before ML to become 40% of the total vidobutok of ore in the lands of the SND.

Lebedinsky gіrnicho-zbagachuvalny plant of refinishing near the Belgorod region. Vіn viroblyaє powder-like ore concentrate, which on 2/z is added to oxide of salt. Zvіdsi at metallurgical combines, the concentrate is sent in the form of agglomerate or kotuniv.

BAT Novolipetsk Metallurgical Plant near the metro station Lipetsk specializes in melting chavun and steel. We borrow a third of the space in Russia for the release of products from Cherepovets (Vologda region) and Magnitogorsk (Chelyabinsk region) combines.

WAT Oskolsky electrometallurgical plant of milling near the metro station Stariy Oskol (Bilgorod region). Vіroblyayє steel by way of direct v_dnovlennya zalіza.

The most wealthy district Grunti - Chornozem. The amount of humus in some of them becomes 4 to 12%, and the black earth horizon itself is 1 m and more. Tse nairodyuchishі ґrunti Rosії, to that the district is known to the main rural areas of the country. Significant part of its territory is occupied by fields of cereals, industrial and fodder crops: wheat and wheat, millet and buckwheat, corn, barley, wives, silage grasses, sucrose beetroots, dormouse. Rozvinene creatures, gardening and vegetable gardening.

The agro-industrial complex of the district specializes in the production of commercial grain, boroshn, cereals, chicken fowl, olії, starch, canned fruit and vegetables.

Indicators of the Central Federal District

Administrative-territorial warehouse: m. Moscow, Bіlgorodsk, Bryansk, Volodymyrsk, Voronezka, Ivanivsk, Kaluzka, Kostromsk, Kursk, Lipetsk, Moskovska, Orlovsk, Ryazansk, Smolensk, Tambovsk, Tversk, Tulsk, Yaroslavl region.

Territory - 652.7 thousand. km2. Population - 37.1 million people.

Administrative center - m. Moscow.

The Central Federal District unites the Central and Central Black Earth Economic Regions.

The territory of the district extends to Central Russia with a typical for her water unit of natural, geographical, demographic and economic features development.

Table 2

Galusi specialization of industrial distribution for the district on the basis of the localization coefficient is seen in Table. 3.

Центральний федеральний округ відповідно до розрахунків коефіцієнта локалізації (табл. 3) спеціалізується на наступних вилах економічної діяльності: обробних виробництвах, у тому числі на виробництві харчових продуктів, включаючи напої, та тютюну, текстильному та швейному виробництві, виробництві шкіри, виробів зі шкіри та виробництві Vzutta, Ceeline-Paper Vobrinitvi, Vidavnichi that half aeal, XIMICHY VROBNITVI, Vobrobnitvy Gumovikh Ta Plastmasovikh, Vobroitvy INNISHITIVICH, VIBNITHICHIC of the MINETALEVIA ELECTROLECTROL, ELECTROPROLENT, EXTRAME TA of the Optical Writing, Elexidan Winter Winter Winter Winter Winter Winter Winter Winter Winter Winter Winter. volatility and distribution of electricity, gas and water.

Table 3. Specialization of industrial production in the Central Federal District

The Central Federal District (CFD) is the Moscow region, leading for the number of population, the development of the economy and the social sphere, as it can be foldable differentiated structure of the state and a dense network of railroads and motor roads.

Districts of the Central Federal District

Behind the natural minds, the distribution and development of the productive forces of the district is seen in the Central and Central Black Earth economic regions.

Central economic region

Warehouse area(13 subjects of the federation) - m. Moscow, Moscow, Yaroslavl, Kostromsk, Ivanivsk, Volodymyrsk, Ryazansk, Tulsk, Orlovsk, Bryansk, Kaluzka, Smolensk, Tverska regions.

For the number of subjects of the federation - the largest area, it is also seen for the number of population.

The region has no significant reserves of brown copalins, which would indicate the development of its economy. Paliva stocks are presented in the Podmoskovny brown-coal basin, low-density coals, and can also be used as coke and energy sources. Slightly put peat on the territories of the Tver, Kostroma, Ivaniv, Yaroslavl and Moscow regions. Oil and gas fields have been revealed in the Yaroslavl region, which are not yet disclosed.

The mineral syrovina is represented by a few genera of zaliznyak in the Tulsk and Oryol regions. The Kosogirsky metallurgical plant (XV-XVII centuries) was founded on the vikoristan Tula ores. Є genera of phosphorites of commercial importance in the Bryansk and Moscow regions.

Usі natural resources may be the main rank of internal regional significance.

Population. The central region is the leader in terms of population density (more than 60 people / km 2), but at the same time, it is important to note the importance of water. The maximum concentration of population is reached in the boundaries of the Moscow agglomeration (without the improvement of Moscow - 140 people / km 2), while in the Kostroma region the average density is 13 people / km 2.

Part of the city's population to become 83.1%. The region formed the largest Moscow agglomeration in Russia. Moscow has gone beyond the growth of other places, so there are not many great Russian settlements near the region: Yaroslavl (620 thousand people), Ryazan (530 thousand people), Tula (520 thousand people). The main nationality of all subjects is Russians. De-no-de there is a compact settlement of other peoples: near the Tver region - Karelians, near the Ryazan region - Mordovians and Tatars, near the cordon regions of Belarus, Smolensk and Bryansk regions - Belarusians.

Dominion. The presence of highly qualified labor resources and a large number of scientifically advanced and design institutes have initially developed in the area of ​​scientific and labor-intensive galleys, including the military-industrial complex.

Third sector. Moscow, without a doubt, to the largest banking center of the country. Here are the reigns of all the great banks of Russia, there is a great line of filials. Everything should be brought to the point where the gallows enters the forefront of positions in the district. Income, gained from financial transactions, outperforming directly the state. An additional resource to strengthen the role of the Center, sovereign functions Moscow. Placement in the city of the Presidential Administration, Order, Federal Elections attracts a concentration of various types, firms and key structures.

Promislovist. Machine-building is the main focus of industry in the region. In its time, the development of automobile, workbench, auxiliaries, electrical engineering, electronics, and aviation have been developed here. Near the district appeared the first locomotive and railcar enterprises, then their number increased.

Automotive Building Center - Moscow - de-roofing the ZIL company, which specializes in the production of medium-tonnage vintage cars.

The Center has a lot of factories, which provide facilities for various industries (sewing, chemical, energy, household materials, woodworking). The main production centers are Moscow, Kolomna, Ryazan. Appliances are located near Moscow (Energoprilad, Fizprilad, Manometr, Years' backwaters), Ryazan, Volodymyr, Smolensk. Rozvinene electrical engineering machine-building in Moscow, it is represented by the factories "Moskabel", "Dynamo" and factories in Yaroslavl, Kalusia and Volodymyr region.

Galuzzu specialization and chemical production. Among the galluses of chemistry, which is practiced on the sources of power, next to name the production of phosphoric fertilizers (Voskresensk ta Polpino). On the imported oil and gas (there are three oil refineries in the region), backwaters are used for the production of plastic mass, chemical fibers and threads, synthetic rubber, nitrogen additives (Tula region), and miyuchikh zasobiv. The centers for the production of synthetic rubber are Yaroslavl and Efremov.

Black metallurgy is represented by a full cycle plant in Tula, a chavun brewery near Kosiya Gori (Tula region), as well as a number of processing plants near Moscow, Elektrostal, Orly.

The central region is characterized by a poguzhna poligraphic promislovist, yak є galuzyu market specialization. Moscow has developed large printing plants that provide all the regions of the country with their products.

Textile industry, as if it played the role of a conductor in the region, is experiencing a decline in production. Vіn vyklikaniya massive imports of cheap products because of the cordon, lack of syroviny, which was lost beyond the borders of Russia, zniknennym sovereign prayers. All these reasons have brought to a halt the richness of undertakings.

Most of the other galleys provide for the internal needs of the Central Economic Region: electric power industry, grub industry, color metallurgy, and a residential complex.

Silsk state. Climatic ablutions in soils with different soils allow growing grains with a short growing season, forage crops, and potatoes in sown areas. Winter wheat is seen in the winter regions, on the black-earth soils there is a lot of potatoes growing on the soil, on the soil there are beetroots. In creatures, dairy-meat animal husbandry is represented. The district has a lot of poultry farms and pig farms. Significant development otrimav primіsky type of government, scho vodnuє ovochіvnitstvo, kartoplorystvo with dairy-meat cattle breeding and pig farming.

Transport characterized by the grand scale of the transportation of passengers and passengers. Historically, a radial-Kiltsev transport barrier was formed at the focus of Moscow. There are 11 electrified bays that separate from Moscow, connecting the Central District from the mouth of the countryside. Pass through Moscow a sprat of automobile roads of federal significance. Moscow is the largest aviation university in the country. Oil pipelines and gas pipelines pass through the Central District.

The Moscow river port can take advantage of going through a system of canals from five seas.

The Central Economic Region is a great tourist region of the country.

The following are the most important officials in the development of the district:

• increasing the role of the financial and credit sector (banks); Shvidke molding of enterprises of small and medium-sized businesses in the transition to a market economy;
• structural transformation of the economy, if the traditional virobnitsva with the improvement of enterprises of the military-industrial complex are saved.

Central Black Earth economic region

Warehouse area(Five subjects of the federation) - Kursk, Bilgorod, Voronez, Lipetsk, Tambov regions.

Wash the rose. The specialization of the region is connected with the power resources of the floodplain (rudi KMA is the first place in the country). The Kursk region has genera of phosphorites.

Non-metallic colored copalins are represented by molding sands, genera of cement syrovine, creidy and vapnyakiv (Bilgorod region).

The soils on pіvnochі pіdzolіstі and sіrі pіdzоіlі on reshti are related to chernozem.

The exchanges are signified by a shortage of water and a lack of energy tensions. The natural environment is favorable for the cultivation of rich agricultural crops.

Population. The coefficient of natural inputs of the population is a little lower than the indications in the Central region and reaches 6-8 ° / 00. The density of the population of the high-rise district is 46 people / km 2. With this mayzhe, there is no differentiation on the territory. The district is one of the poor, which can be called mononational. A part of Russians is 92% in the Bilgorod region to 98% in the Tambov region.

Dominion. Black metallurgy. Roztashovana in the area of ​​the Kursk magnetic anomaly (KMA) - the largest bay of the ore basin of the region (ore to cover up to 60% of the bay). You can see the Kursk-Orlivsky district (Mikhailivske family) and the Starooskolsky district (Lebedinsky and Stoilensky families). The ore was enriched by a significant world destroying the borders of the district, as well as at the enterprises of Lipetsk and Stary Oskol (prompted by the plant of direct inspiration from the ore). Among the other galluses of industry, you can see machine-building (machine-building - Voronezh, Lipetsk, tractor-working - Lipetsk, agricultural machine-building - Voronezh, Tambov, Michurinsk, Kursk; machine-building and air-working). Chemistry: the production of synthetic rubber and tires near Voronezh, synthetic fibers near Kursk, barniki near Tambov, miyuchi zasobi near Shebekin.

Agro-industrial complex. Near the region grow beetroots (the first place in the country), dormouse (the third place in the country), cereals, potatoes, vegetables, fruit and berry crops. Among creatures, dairy-meat animal husbandry and pig farming prevail. From the production of meat per capita, the region is located first in the country of the country (about 55 kg), from the production of milk - another place after the Volga-Vyatka region. Mayzha, all products are processed no more than the district. Furrow mills, milk and canned mixed fodder, sucrose and starch plants, backwaters from the harvesting of dewy and wild olives. Oleksievskiy efirokombinat, the largest in the country, became the launcher of the largest brand of the Olії Sloboda.

The further development of the region is connected with the growth of the strong breeding and the development of the deposits of the KMA.

The Center for Financial Viability (CFD) is a structural element (pіdrozdіl) of an organization, which can be used to optimize profits and buildings without intermediary influx on її rіven. Vіn є nevid'emnoy part of the budgetary management and the transfer subdivision in the middle of the company. The Central Federal District depends on various operations depending on its budget, allowing for the necessary resources and innovation.

The activity of the skin center is controlled by a system of key indications. The butt of the center of financial viability is the shop, the production shop, the service delivery, the worker, the daughter company and the other.

The Central Federal District is responsible for certifying for achieving goals for such indications:

• gross income;

• return on investment.

The center of financial viability is formed on the basis of the principle of decentralization of management and the transition from higher levels of management to lower ones. The company can fall asleep tsey object at the same time, because it can not be divided on the basis of budgetary support and mutual budgeting from the system of motivation.

The subject is not ready for the establishment of financial responsibility centers before the establishment of financial responsibility centers. If the company’s core business is not planning to carry out budgetary management, it is possible to get by without seeing the Central Federal District. During the entire period of the growing season, individuals will learn to plan their budgets, collect information about their dates, and conduct a factorial analysis as well. Ale real ї vіdpovіdalnosti fіdpovіdalnostі іn іnїtї results won't be carried, splinters scatter all vіdpovіdalіnіstі bude tіlki tіlki tіlki kompanії. Often it is explained only by the fact that the Central Federal District presents more opportunities for qualification of spivrobitniks.

New needs of the Central Federal District?

Podil vіdpovіdalnosti mіzh pіdrozdіlami allow kerіvnik kompanії:

evaluate the results of their activities;

promptly coordinate the work;

decentralize the management of vitrates;

to formulate an effective system of motivation for practitioners.

The Kerivnik of the Central Federal District concentrates all his respect on the ostentatious yoga robots, after which the efficiency and priming of the adoption of managerial decisions are promoted. And at the naive kerіvnitstva z'appear more than an hour for vykonannya strategic tasks.

Tipi CFD

Establish the following types of financial responsibility centers:

Vitrat Center. The ceremonial clerk of the christian pidrozdil is confirmed for those that the value of the witrats did not exceed the singing indications. Center for control of stains and minimization of stains. Steps of detailing will be deposited according to the scale of the subject of the implementation of the activity and the goals set.

Boot center. Ker_vnik center income vіdpovіdaє for reaching sevnoї the size of the revenue (income) from the sale of products and services, as well as vitrat, poov'yazanih іz їkh zbutom. As the organization has formed a small number of such centers - the amount of income from the skin for them can be calculated objectively, independently of the amount of income from the organization.

Boot center. The worker of this center is supported for the financial results of yogo activity for reaching the size of the surplus. The efficiency of the work of the worker's work is estimated by itself for the indication of the taken profit, which is the fault of the growth itself.

Center for profitability of investments. The ceremonial worker of this center vouches for the capital investment and the efficiency of their victory.

CFD budgets

The budgets of the center in financial capacity are formed less at the same time, as the company has a financial structure (supply of the Central Federal District) with a rozpodilom ponovnazhennosti and in vіdpovіdalnostі mіzh kerіvnіkami CFD with the management of income and profits of business. In the first place, the activity of the company is planned on the level of functional budgets, and after that, the performances are distributed by the budgets of the Central Federal District. The very stench will appoint a fund of material search for the reach of the necessary indicators of work.

Establish the following types of budgets:

sales budget;

production budget;

vitrat budget;

cooperative budget;

budget income and output;

budget for investment and investment

There are two types of rewards for the budgeting: for the preparation of the budget, and for the final payment. Vidpovіdalnіst pokazniki budzhіtіv bear kіvniki CFD, mira vіdpovіdalnostі skin їх depends on the specific scheme of motivation.

CFD budget

CFD budget- The budget of the singing center of financial support (CFD), a document, indicators of which demonstrate the financial and economic activity of the supporter for it, or the supporter.

The budgeting of the budget in the center of the financial and economic services is carried out by him for the methodical support of the financial and economic service. Forms of budgets of the Central Federal District are expanded at the hour of setting the budget. You can change it with a little further assistance and automation of the budget, but for the obligation it will sound insignificantly, as if at the undertaking it is suitable to be placed in a high rank.

The appearance of the budgets of the Central Federal District for the activities of the enterprise is necessary for the hour of budgeting. The budgetary capacity of the Central Federal District allows us to say that the budgetary arrangements are not made for business, but there is little financial support in business practice. Before the budget of the state budgetary center, the stats of activity are included, in which case I take a part, or else I can add the Central Federal District. The main point of motivation for the personnel of the Central Federal District is the data of the first budget, both planned and actual. The center of financial support does not obov'yazkovo itself to cover the amount of expenses and income/payments and expenses. Yogo budget form can be the budget of income-vitrate (BDR), the budget of the ruhu koshtiv (BDDS) or the budget for the balance sheet (BBL) of this CFD.
For example, rozrahunok zarobitnoї pay can be conducted by accounting, economic vіddіl and be insured by BDDS accounting or economic vіddіlu. And the salary from the BDR is included to the budgets of the Central Federal District; the budget of the Central Federal District, the BDR of the Central Federal District itself, where to enter the accounting of chi economic income, to avenge the salary of the non-intermediate accounting of the rozrahunk’s income.

The Central Federal District was approved by Decree of the President of the Russian Federation No. 849 dated 13.05.2000.

The warehouse of the Central Federal District includes 18 regions of the Russian Federation: Belgorod, Bryansk, Volodymyrsk, Voronezka, Ivanivsk, Kaluzka, Kostromsk, Kursk, Lipetsk, Moscow, Orlovsk, Ryazansk, Smolensk, Tambov, Tverskastoblast, Moscow . The center of the Central Federal District is Moscow (the area is 1.1 thousand km2, the population as of 01.01. 2007 is 10.4 million inhabitants).

The area of ​​the territory of the Central Federal District will be 650.7 km2 and 3.8% of the area of ​​the territory of Russia. The district is inhabited by Russia (37.3 million people), while 78.8% of the population lives in localities.

According to the number of inhabitants, the Central Federal District sits first of the middle of the federal districts: 57.2 people. per km2. The maximum population density is in Moscow (9,571.6 people per km2) and the Moscow Region (141.7 people per km2), the smallest population density is in Kostroma (13.2) and Tverskoy (19.3) regions.
The Central Federal District lies close to the highly urbanized regions: maybe three quarters of the population live near 40 great cities.

The largest cities in the central federal district are Moscow, Voronezh, Yaroslavl, Ryazan, Tula, Lipetsk, Ivanovo, Bryansk, Tver, Kursk. The number of other places is selected from 440,000 people. 300 places were stashed in the territory of the district with zagalom.

The territory of the Central Federal District is planted in dekilkoh natural areas - coniferous, zmishanih and broad-leaved forests. Important part of the territory lies in the pools of the rivers of the Volga and the Don.

The wildest natural richness of the Central Federal District is the flood of the Kursk magnetic anomaly, as for geological reserves it borrows the first place in the world, for balance reserves - the first place in Russia. The low-lying deposit and the high quality of the ores reflect the efficiency of their extraction. Among the other types of mineral resources in the surroundings are large reserves of crady, vapnyak, fire-fighting and clay clays, marl, as well as budding, clay and molding sands. The Central Federal District is not rich in fuel and energy resources. Paliva reserves are represented by a coal-burning basin, roztashovany on the territory of 5 regions - Tver, Smolensk, Kaluz, Tulsk and Ryazan. The balance reserves of coal will be close to 4 billion tons, the depth of the flood - up to 60 meters, the thickness of the formations - 20–46 meters, the hydraulic-geological and hydrological minds are unfriendly. Podmoskovny vugіllya vіdryznyayutsya low akіstyu (not high calorie content, high, ash content and sіrchistіst). There are genera of peat in the peninsula and the central part of the district. It is predicted the appearance of oil deposits in Ivanivsk, Kostroma and Yaroslavl regions.

The specialization of the economy of the Central Federal District is territorially differentiated. Pivden okrug (Central Black Earth Economic Region) specializes in mining, metallurgy, and other types of machine-building and chemistry, as well as intensive agricultural production. At the pіvnochі ta in the center (Central economic region) they transport high-quality rich machine-building and metal-working, chemical industry, various galuzі, deyakі galuzі light industry.

Leading blinds in the structure of the industrial complex of the Central Federal District are machine-building and metal processing. In the surrounding area there are rocket and space industry, aviation industry, electronic and radio industry, industrial machine building, production of precision machines, development of numerical control software, robotics. An important area of ​​specialization of the region is the chemical industry, represented as a product of good, and chemistry of organic synthesis (synthetic resins, plastics, lavsan and other). The district generates up to 30% of light industrial products, borrows space in the country for the production of soft, linen, woven and sewn fabrics. The food industry is widely spread, among the yakіy the leaders are tsukrova, borosnomelno-groats, butter, meat, alcohol, confectionery, fruit and vegetables, and tyutyun-makhorkova galusi.

The Central Federal District is one of the largest manufacturers of printed products, which are often produced at printing plants near Moscow and the Moscow region, near Tver, Yaroslavl, Ryazan.

The Central Federal District is the leader among the federal districts for all the main indicators of social and economic development. Only for the solemn obsyagy of the tradesman's choice of wines, there is little to be done. The Moscow region (Moscow and the Moscow region) borrows a lot of space in the economic district, securing 84% of income to the federal budget. The district is seen as the most important edge of the territorial differentiation of penny incomes of the population (ten times between Moscow and the Kaluz region).

On the territory of the Central Federal District there is the largest economic, political, scientific and cultural center of Russia - the її capital. Moscow is the largest financial center of Russia, the most important transport university, and a wide range of transport services. Here, the largest region of the river has reached the development of the sphere of services, wholesale and distribution, oriented to the area of ​​concentration of the soft drink. The city is rapidly developing the sector of information and communication services. In the sphere of industrial production, in Moscow, the role played by science, automobility, workmanship, and the development of electric power industry, production of household materials, various kinds of light and food industry.

In the middle of the other districts one can see the places Voronezh, Tula and Yaroslavl.