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Subjects of the Central Federal District of the Russian Federation. financial structure. Centers are different.

The main task of building financial structure- this is the distribution of responsibility and authority between managers for managing income, expenses, assets, liabilities and capital of the company. The financial structure is the basis for the implementation of management accounting, budgeting, as well as effective system motivation of the company's staff.

financial structure is a set of centers of financial responsibility (CFR).

Center for Financial Responsibility (CFD)- this is an element of the financial structure of the company, which performs business operations in accordance with its budget and has the necessary resources and authority for this.

Financial and organizational structures closely related, but may not be the same. Each budget period begins with the actualization of the financial structure, with the aim of correct distribution of powers and responsibilities. Often a change in the financial structure leads to changes in the organizational structure.

How to build a financial structure?

1. Describe business processes and functions of departments: sales, procurement, logistics, production, accounting, human resources, etc. to determine the items of income and expenses that may be affected by certain divisions;

2. Classify the centers of financial responsibility depending on the powers and responsibilities of the leaders of the Central Federal District;

3. Determine the hierarchy of responsibility centers and their relationships.

Hierarchy of responsibility centers in the financial structure

As a rule, the financial structure has several levels of subordination.

The CFD of the first level is the holding as a whole. This is usually a center of investment, the responsibility for the management of which lies with CEO management company.

The CFD of the second level is an independent enterprise within the holding. Usually these are profit centers (for example, branches).

The CFD of the third level is the subdivisions of the enterprises that are part of the holding (for example, the sales department, the purchasing department, the finance department).

The CFD of the fourth level is the departments of the divisions of enterprises that are part of the holding (for example, accounting and the financial department in the financial department).

The leaders of the CFD are responsible for the implementation of the tasks set and must have the necessary authority and resources for this. Depending on the powers and responsibilities of managers, a structural unit can be a cost center, an income center, a profit center, an investment center.

Types of financial responsibility centers:

Cost center- this is a unit, the head of which is responsible for the implementation of the tasks set within the allocated cost budget (for example, personnel service, accounting, AHO).

Revenue Center- a unit, the head of which, within the allocated budget of expenses, is responsible for the amount of income.

profit center- a unit whose head is responsible for profit and has the authority to both reduce costs and increase revenues.

Investment Center- a unit, the head of which has the authority of the head of the profit center, and is also responsible for the level and effectiveness of investments.

The head of the CFD is responsible for:

  • timeliness of the formation of plans and budgets of the Central Federal District;
  • validity of plans and budgets of the Central Federal District;
  • achievement of control indicators of the activity of the Central Federal District;
  • the validity of the expenditure of resources arising in the course of the activities of the Central Federal District;
  • management accounting within the framework of the Central Federal District and the formation of reports;
  • quality (reliability and unambiguity) of the planned and reporting information of the Central Federal District.

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The activity of any business entity is based on the interaction of its structural units. The close interconnection of production processes occurring in structural divisions leads to the need to form a structure that establishes the order of financial relationships within the company. For these purposes, structural units are allocated to which budget plans are assigned and which are responsible for their implementation. The financial structure of any company is a set of structural units called financial responsibility centers. Each financial responsibility center is associated with one or more elements of the company's organizational structure.

The financial structure of Russian Railways is a set of structural elements called financial responsibility centers (CFRs). Financial Responsibility Center (budget center) is a structural unit or a group of units that carry out certain business operations that can have a direct impact on the financial result of the company. In other words, CFDs are responsible for all financial results, for income and for expenses. They usually have a full budget scheme, i.e. make up all types of basic budgets adopted in the company. In addition, responsibility centers are also centers of management accounting.

For each financial responsibility center, the following are formed:

    a set of budgets used in the budgeting system;

    procedures for the formation of budgets and the procedure for their consolidation;

    regulations for the preparation of reports on the execution of budgets;

    formats and technologies of the applied budgeting system.

For each financial responsibility center (FRC), the following is determined:

    its type (revenue center, cost center, profit and investment center, efficiency center);

    structure of income and expenses;

    financial relationships between the structural divisions included in the Central Federal District;

    financial results;

    system of key performance indicators.

The CFD type determines:

    rights and responsibility of managers for achieving financial results;

    main financial performance indicators of the Central Federal District;

    a list of budgets generated for this financial responsibility center;

    procedures and regulations for the formation of budgets.

JSC Russian Railways has identified the following types of CFDs:

    A revenue center whose manager, within the allocated budget, is responsible for increasing sales revenue. For the revenue center, a sales plan is established, as well as an estimate of the costs of ensuring its activities.

    Cost center is a structural subdivision or a group of subdivisions, as a rule, providing support and maintenance for the functioning of financial efficiency centers and profit and investment centers, and not directly generating profit. The manager is responsible for the implementation of the production plan and the achievement of planned production costs.

For the cost center, a production program and cost estimates for its implementation are formed. Control over the execution of cost estimates is carried out taking into account the actual volume and quality of production work and services.

This includes structural subdivisions (track distances, power supply distances, wagon operating depots, etc.), social facilities.

    Center for Estimated Financial Efficiency - a structural unit or a group of units that carry out certain business operations that can have a direct impact on the company's profitability, as well as be responsible to higher management for the implementation of their goals and compliance with the spending limits set for them. The manager is responsible for achieving the final financial result, which is presented as the difference between revenues and costs. This category includes branches of the company: railways, directorates.

    Profit and investment center - a group of divisions or a company as a whole (OJSC "Russian Railways"), carrying out economic activities, the purpose of which is to make a profit

The CFD type determines the main financial indicators, the list of budgets that it generates, budgeting procedures and regulations.

Financial responsibility centers have the following properties:

    Financial independence and accountability. Each CFD has the opportunity, within the framework of its status, to determine the parameters of its income, expenses and expenses. Each CFD is required to report on the results of its activities for the period.

    Management through the budgeting system. Setting target performance indicators for the responsibility center and comparing plan/actual when analyzing the results obtained for the period is carried out within the framework of the budget management system of Russian Railways.

    Availability of financial result of activity. The financial result is the main reporting result of the work of the Central Federal District for the period. The financial result is expressed within the framework of the system of key performance indicators for this CFD.

    Availability of a range of services provided to external clients or internal structural units of Russian Railways. For each CFD, a set of products, works or services is determined, the implementation of which ensures the financial result of its activities.

    Availability of a system of key performance indicators. Through the system of performance indicators, the target quantitative parameters of the CFD are set, as well as monitoring and analysis of the results of its activities. The system of performance indicators is integrated into the system of budgeting, accounting and management accounting of Russian Railways.

Budget forms are the same for all branches and divisions of Russian Railways, however, the list of budgets formed by divisions of Russian Railways depends on the place in the structure of Russian Railways, the status of the corresponding center of financial responsibility.

Table 2.1. the correspondence between the type of branch and structural subdivision of Russian Railways, the status of the corresponding responsibility center and the list of budgets formed by the subdivision is given.

Introduction

The formation of the financial structure of the company implies the creation of centers of financial and analytical responsibility, by delimiting the responsibility of existing divisions of the company. Responsibility centers make it possible to delegate decision-making to local authorities, provide complete financial information, which, of course, increases the efficiency of cost management.

It is known that the head of the unit has a large amount of information about local conditions. This allows him to make more informed decisions. In addition, his motivation improves if he can take the initiative. At the same time, the top management of the company is focused on the strategic planning of the enterprise as a whole.

Business is always created for profit. Obtaining the planned rate of return on consumed resources is one of the most important goals of the company. Therefore, all departments of the organization should be focused on achieving the financial goals facing the company as a whole. Hence the need to create centers of financial responsibility in the organization.

Financial Responsibility Centers (FRC)

Financial Responsibility Center - a structural subdivision or a set of subdivisions of an enterprise responsible for achieving certain financial and economic results in accordance with the budget of the Central Federal District in accordance with the current system of personnel motivation. CFD can be of the following types:

  • 1. income center - the center is responsible for receiving the target amount of income;
  • 2. cost center - the center is responsible for not exceeding the target amount of costs with the full implementation of the tasks set;
  • 3. profit center - the center is responsible for obtaining the target profit;
  • 4. investment center - the center is responsible for the implementation of investments in a given volume and with a given result and efficiency;
  • 5. Marginal income center - the center is responsible for achieving the target marginal income, which is obtained by subtracting the center's expenses from the center's income.

Financial Responsibility Center (FRC) is usually called one or another structural subdivision of the company (division, workshop, department, employee, etc.) responsible for achieving the target value of a particular financial indicator.

Classically, five financial indicators are distinguished, for the achievement of the target values ​​of which the structural divisions of the company may be responsible:

  • · expenses,
  • income (income)
  • gross income (revenue minus direct costs),
  • profit (revenue minus direct and indirect costs),
  • · ROI (invested capital profit).

Accordingly, there are five classical types financial responsibility centers:

  • cost center - an organizational unit, the head of which is responsible for compliance with a certain amount of costs (when other indicators are met, for example,% of defects),
  • income center - an organizational unit, the head of which is responsible for compliance with a certain amount of income (revenue),
  • Gross income center - an organizational unit, the head of which is responsible for compliance with a certain amount of gross income (revenue - direct costs),
  • profit center - an organizational unit whose head is responsible for maintaining a certain amount of profit (revenue - direct costs - indirect costs),
  • · center of return on investment - an organizational unit, the head of which is responsible for compliance with a certain amount of return on investment (profit capital).

Financial structuring of the company (creation of the Central Federal District).

  • Achieving transparency of the company's work (identifying the "best" and "not the best"),
  • stimulating cost reduction (working within the approved budgets and individual analysis of the plan fact for each financial responsibility center),
  • development of "market relations" within the company,
  • empowering managers of financial responsibility centers with authority and responsibility contributes to the development of talents and increases their motivation, freeing top management from solving routine tasks and the possibility of concentrating on strategic tasks,
  • expanding the competencies of employees (in particular, financial ones),
  • Improving the efficiency of making the right decisions at the grassroots levels, due to the fact that the CFD manager has more information about the "local" conditions,
  • the possibility of linking the employee motivation system to the financial results of their activities (costs, income, marginal income, EVA, ROI),
  • · Increasing the accuracy of calculation through the use of several bases for the distribution of indirect costs (individual for each CFD).

Difficulties:

  • the need to disclose confidential information a large number users (heads of the Central Federal District are initiated into the secrets of management accounting, which is not always desirable),
  • conflicts related to the distribution of indirect costs between the CFD and the calculation of transfer prices,
  • making wrong decisions due to insufficient competence of the second level of management,
  • · absence common standards in the activities of different CFDs (for example, division A prefers one corporate identity and design of advertising booklets, and division B prefers a completely different style and design),
  • the resistance of employees who may not be interested in achieving transparency,
  • the resistance of employees who do not want to accept independent solutions and take responsibility, as well as deal with accounting work,
  • increase in time and other resources spent on management accounting,
  • · Emergence of unhealthy competition between individual Central Federal Districts.

CFD are necessary to create a budgeting system in the organization.

Those. under the budgeting system, it is supposed to classify responsibility for a particular area of ​​activity.

There are several main types of financial responsibility centers:

  • *revenue center;
  • *cost center;
  • * profit center;
  • * investment center.

The financial structure is a set of centers of financial responsibility (FRC).

Financial Responsibility Center (FRC) is an element of the company's financial structure that performs business operations in accordance with its budget and has the necessary resources and authority for this.

Financial Responsibility Center (CFD) -- a structural subdivision or a group of subdivisions:

  • - carrying out operations, the ultimate goal of which is profit optimization;
  • - able to have a direct impact on profitability;
  • - Responsible to senior management for the implementation of established goals and compliance with expenditure levels within established limits.

Far from all enterprises have CFDs. The Financial Responsibility Center allows their managers to be given real responsibility for the final result and for the resources that were used to obtain this result. The introduction of a financial structure places higher demands on the company's employees in terms of financial discipline, the implementation of budgeting regulations, staff qualifications, etc.

It is expected that the emergence of the CFD will reduce costs and increase the interest of staff in the final results.

Unfortunately, due to our mentality, this is still a long way off.

Most departments are not interested in budgeting. Even if these divisions have already been given the status of a center of financial responsibility and they are motivated to achieve higher financial and economic indicators, all the same, at least at first, there will be all sorts of obstacles to budgeting from the Central Federal District.

Production departments and financial departments have become planets rotating in different orbits. This happens due to unwillingness or misunderstanding, to some extent, to understand each other's interests.

CFDs are not available at all enterprises. This is just an indicator of the maturity of financial management.

Most departments are not interested in budgeting.

How far are you from this question ... This is from the series "most children are not interested in limiting their ice cream and Coca-Cola consumption" ... So children are small, as soon as they get a little smarter they begin to limit themselves in this regard.

Budgeting is an element of NOT ONLY "cutting appetites", it is also a mechanism for CONSERVATION for the division of the budget funds allocated to it.

Can the CFD manage the company's personnel motivation system?

As I understand it, the Central Federal District is something like a department, just with its own budget and the rights to spend it, but can it (the Central Federal District) raise its own salary?

isolation of the financial results of the organization's activities "what is isolation here?

This means that the CFD carries out its operations in accordance with its budget and has its own resources and powers to do so.

"CFA can manage the company's personnel motivation system?"

It is better if in each CFD the budget includes labor costs, and their immediate supervisor will motivate employees.

"As I understand it, the Central Federal District is something like a department, just with its own budget and the rights to spend it, but can it (the Central Federal District) raise its own salary?"

Himself, of course, can within the budget (if the budget is approved).

As I understand it, the Central Federal District is something like a department, just with its own budget and the rights to spend it.

Financial and organizational structures are closely related, but may not be the same.

The main task of building a financial structure is the distribution of responsibility and authority between managers for managing income, expenses, assets, liabilities and capital of the company. The financial structure is the basis for the implementation of management accounting, budgeting, as well as an effective system for motivating the company's personnel.

"CFA can manage the company's personnel motivation system?"

Theoretically, it can, probably, but it is unlikely to be effective if HR is called the Center for Personnel Costs and given authority. Most likely, valuable employees will immediately cut their salaries and they will scatter.

It is better if in each CFD the budget includes labor costs, and their immediate supervisor will motivate employees.

Personnel is the most IMPORTANT asset of the Company, therefore, the CFD which "manages the personnel motivation system" by itself, of course, is not needed by anyone, but the CFD "HR management" is a vivid example of the "investment center" of the Company.

Hello dear colleague! For effective participation in tenders (public procurement), it is necessary to narrow the search for information about ongoing tenders to a specific region or region.

Why should this be done? First of all, in a unified information system ( www.zakupki.gov.ru) information is provided on ongoing auctions for all subjects of the Russian Federation and tracking the emergence of new data for all regions is a time-consuming and useless task; Secondly, you need to take into account your capabilities (the company's capabilities) to fulfill contractual obligations in the event of your victory. Suppose your company is located in Moscow, and the Customer is in the Sakhalin region, you yourself understand that these are additional transportation costs, travel expenses, etc. Thirdly, the Customers themselves are rather skeptical towards procurement participants (suppliers) from other regions and are doing everything possible so that the contract goes to “their own”. Therefore, you need to clearly define for yourself where you will participate and not waste your time and energy on processing all the rest of the information.

Below I have given data on the federal districts and their constituent entities of the Russian Federation. I hope this information will be useful to you, because. this is the main navigation tool for finding information in the unified information system (UIS).

I. Central Federal District (administrative center - Moscow)

1. Belgorod region

2. Bryansk region

3. Vladimir region

4. Voronezh region

5. Ivanovo region

6. Kaluga region

7. Kostroma region

8. Kursk region

9. Lipetsk region

10. Moscow region

11. Oryol region

12. Ryazan region

13. Smolensk region

14. Tambov region

15. Tver region

16. Tula region

17. Yaroslavl region

18. City of federal significance Moscow

II. Southern Federal District (administrative center - Rostov-on-Don)

List of entities included in the district:

1. Republic of Adygea

2. Republic of Kalmykia

3. Krasnodar region

4. Astrakhan region

5. Volgograd region

6. Rostov region

III. Northwestern Federal District (administrative center - St. Petersburg)

List of entities included in the district:

1. Republic of Karelia

2. Komi Republic

3. Arkhangelsk region

4. Vologda region

5. Kaliningrad region

6. Leningrad region

7. Murmansk region

8. Novgorod region

9. Pskov region

10. City of federal significance St. Petersburg

11. Nenets Autonomous Okrug

IV. Far Eastern Federal District (administrative center - Khabarovsk)

List of entities included in the district:

1. Republic of Sakha (Yakutia)

2. Kamchatka

3. Primorsky Territory

4. Khabarovsk Territory

5. Amur Region

6. Magadan region

7. Sakhalin region

8. Jewish Autonomous Region

9. Chukotka Autonomous Okrug

V. Siberian Federal District (administrative center - Novosibirsk)

List of entities included in the district:

1. Republic of Altai

2. Republic of Buryatia

3. Republic of Tyva

4. Republic of Khakassia

5. Altai Territory

6. Trans-Baikal Territory

7. Krasnoyarsk Territory

8. Irkutsk region

9. Kemerovo region

10. Novosibirsk region

11. Omsk region

12. Tomsk region

VI. Ural Federal District (administrative center - Yekaterinburg)

List of entities included in the district:

1. Kurgan region

2. Sverdlovsk region

3. Tyumen region

4. Chelyabinsk region

5. Khanty-Mansi Autonomous Okrug - Yugra

6. Yamalo-Nenets Autonomous Okrug

VII. Privolzhsky Federal District (administrative center - Nizhny Novgorod)

List of entities included in the district:

1. Republic of Bashkortostan

2. Republic of Mari El

3. Republic of Mordovia

4. Republic of Tatarstan

5. Udmurt Republic

6. Chuvash Republic

7. Kirov region

8. Nizhny Novgorod region

9. Orenburg region

10. Penza region

11. Perm region

12. Samara region

13. Saratov region

14. Ulyanovsk region

VIII. North Caucasian Federal District (administrative center - Pyatigorsk)

List of entities included in the district:

1. Republic of Dagestan

2. Republic of Ingushetia

3. Kabardino-Balkarian Republic

4. Karachay-Cherkess Republic

5. Republic of North Ossetia - Alania

6. Chechen Republic

7. Stavropol Territory

IX. Crimean Federal District (administrative center - Simferopol)

List of entities included in the district:

1. Republic of Crimea

2. City of federal significance Sevastopol


The structure includes 18 territorial subjects. And for this reason, it is the largest in terms of their number. There are no republics in the Central Federal District, only regions, and the only one is the capital of our country, Moscow. By the way, it is not only the largest city of the entire district, but also its administrative center. However, first things first.

Peculiarities

Before considering the composition of the Central federal district, it is worth noting the features that distinguish it.

So, the Central Federal District was formed on May 13, 2000. It has no access to any sea and, accordingly, the ocean. But nevertheless, it is the largest district in terms of population and the number of territorial entities, as already mentioned above. A little more than 39 million people live in the Central Federal District. This is approximately 26.7% of the total number of citizens of the Russian Federation. The density, by the way, is ~60.14 people per km².

The Central Federal District includes two large economic regions, including 310 cities. These are the Central Black Earth and Central regions. The area occupied by them is 650,205 km². This is approximately 3.8% of the entire territory of Russia. But, despite such small dimensions, the Central Federal District is the basic macro-region of the whole country.

Capital

As mentioned above, Moscow is part of the Central Federal District. It occupies the smallest area when compared with other subjects of the Central Federal District - only 2,511 km². But, despite this, in Moscow there are on average 10 times more people than in other regions of the district. There are 12,330,126 people in the capital, according to the latest statistics.

What can you tell about Moscow? After all, this is the capital, and that says it all. But still, it is worth noting that the city is the largest financial center on a nationwide scale and one of the largest business megacities in the world. And perhaps it would not be superfluous to say that it is Moscow that is in first place among all cities on our planet in terms of the number of dollar billionaires living on its territory. There are 79 of them here. In any case, as of 2011.

And of course, Moscow is the largest transport hub in Russia. For the year, the volume of passenger traffic is about 11,500,000,000 people.

Moscow region

This is the next most populous subject of the Central Federal District after the capital. The area of ​​the region is approximately 44.4 thousand km². About 7.32 million people live in this territory.

In terms of GRP, the Moscow Region ranks third among all Russian regions. This is a well-developed region, which is facilitated, by the way, by the proximity to the capital. On the one hand, this fact plays a positive role. But on the other hand, the capital takes over the labor resources of the region. It's just that many people living in the Moscow Region work in the metropolis. And for this reason, their taxes go to the Moscow budget.

The industry is well developed in this region. In particular, metalworking and mechanical engineering. It produces rocket and space technology, equipment for nuclear and thermal energy, mainline diesel locomotives, electric trains, buses, wagons, excavators and much more.

Other regions and their significance

The Central Federal District also includes the Lipetsk Region, a region located on a territory that has been inhabited since the Upper Paleolithic (40-12 thousand years ago). So say the scientists. 85% of the region's territory is covered with black soil, and 300 mineral deposits have been discovered here. In terms of reserves of carbonate raw materials, LO is the leader of the Russian Federation.

Talking about the composition of the federal districts, one cannot fail to note the Ivanovo region, which is part of the Central Federal District. After all, 32.8% of light industry products of the all-Russian volume are produced on its territory (indicator No. 1).

The Oryol region is also included in the Central Federal District. It is distinguished by its economy, which has a pronounced agrarian-industrial character.

The Tula region is also included in the Central Federal District. This is one of the most socially disadvantaged regions. low birth rate, high death rate, a large number of accidents, bad ecology, and more than 420 thousand people (and in total ~ 1,500,000 citizens live in the TO) are pensioners. But here the food industry is developed. The most striking example is the Yasnaya Polyana confectionery factory, which produces gingerbread known throughout Russia.

Features of larger areas

Few federal districts can boast such a variety of territorial subjects as the Central Federal District. Not all areas have been listed above.

There is also Belgorodskaya. It is special in that about 40% of the iron ore reserves of the Russian Federation are concentrated on its territory. A good ecological situation is observed in the Kaluga region. 75.6% of its territory is occupied by soddy-podzolic soils. 45.2% of the space is occupied by forests, and the total timber stock, therefore, is 267,700,000 m³.

In Vladimir region the ecological situation is bad, but mechanical engineering is well developed. Due to this sphere, about 40% of the industrial product is created.

The Kursk and Tambov regions are also part of the Central Federal District (CFD). The main activity of the first is the extraction and enrichment of ore, as well as in mechanical engineering. The industry of the Tambov region is recognized as one of the leading sectors of the regional economy.

The Bryansk region is known for its highly developed railway transport and radio electronics. Also woodworking. The Yaroslavl Region, which also largely determines the important position of the Central Federal District, is one of the most highly industrialized regions. About 300 local enterprises are of national importance. In addition, this area is known for good mineral resources (thin band clays, quartz sand, peat, gravel, etc. are common here).

Finally

As you can see, the Central Federal District is quite solid in economic terms. The composition of the regions, as well as their features, is useful to know. But the last 5 regions have not been mentioned yet. But they are also important.

The Ryazan region, for example, is known for the fact that its area is 103.5 thousand hectares of the most important natural areas. And protected, respectively. In the Smolensk region, animal husbandry of the dairy and meat direction is well developed. Agricultural land covers about 1,750,000 hectares!

The Voronezh region is the absolute leader in the whole country in terms of employment. Kostroma is known for the presence of the largest enterprises in the Russian Federation specializing in the production of lifting and oil and gas equipment. And finally, the Tver region, the last one. Construction and trade are developed on its territory.

What conclusion can be drawn? Unambiguous. All areas that are part of the CFD are special and valuable in their own way. And thanks to each of them, the Central Federal District is the most highly developed in Russia.