Strengthening the commercial independence of the departments of companies requires development of a system of interactions between them and the enterprise as a whole, between the concrete contractor and the workforce, in which he works.Implementation of elements of commercial relations at the level of internal production divisions of the enterprise forces to conduct research aimed at creating a body of financial management that meets the requirements of a market economy.
pricing on the world market, market relations at the level of internal production departments, require the formation of a through system of taxation departments.The solution of this issue is associated with the formation of the transfer price for the products and services of these units, whether pricing in the market of transport services, or a suit at the other is extremely complex due to the need to establish the actual contribution of each unit of the enterprise in receipt of total revenue.Especially pricing in a market economy appears where there is a question of establishing the share of income for most small shop units (sections, crews), directly involved in the manufacture of products.
Improving the implementation of economic responsibility of direct perpetrators work requires the development of a system of presentation of economic claims of structural units to each other and to specific performers.
pricing in a market economy presupposes that one of the most important aspects of managing internal production units of production planning is that it is advisable to develop in the direction of implementing the principles of market relations.It should be changed the very concept of planning through a combination of administrative and economic methods.At the same time the attention of researchers should focus on rejection of the foundations of planning and pricing in the structural divisions of the enterprise as a costly mechanism, regulation subjective regulatory framework.Pricing in a market economy must take into account the basic conceptual directions of the developed system of planning and pricing, which can only be based on the principles of the market mechanism, the law of value, one manifestation of which is the account of socially necessary labor costs, the integrated use of structural and technological characteristics of the product, organizational and technical factorsproduction.
According to some authors, new circumstances government departments, companies must eliminate the beginning of a directive, the rigidity of hierarchical management approach.For others, it is noted that the transition to a predominantly economic methods of management, not rejected in principle administrative methods.
Contrary to what many scientists and economists offering during the transformation of the economy to abandon administrative methods, replacing them with economic, seems appropriate to strengthen the administrative methods of management, at the same time vigorously implementing economic.
necessary to strike a balance between administrative and economic methods of management, acting at the level of internal production divisions of the company and on the basis of this symbiosis to organize pricing in a market economy.
for the effective functioning of the structural elements of the company by means of economic management methods, it seems appropriate to provide them within the enterprise property, economic and financial autonomy.To do this, start with the following theoretical assumptions:
- the company must ensure that the structural subdivisions of property independence and responsibility (rent, corporatization, the creation of small enterprises);
- in the relationship between the enterprise and its structural divisions must act administrative management methods, coupled with economic;
- if certain functions can be performed as a centralized enterprise and its structural divisions, their implementation should be given to units;
- structural subdivisions should make full use flexible pricing, credit relationships, investments;
- the relationship between the business units is the most should be based on a market basis;
- need to improve the quality of management and marketing at the level of structural subdivisions of the enterprise;
- enterprise units must combine economic responsibility for the results of work with economic interest.
current methods of management at the level of structural divisions of large industrial enterprises are undergoing fundamental changes in the direction of strengthening the economic aspects and easing the administrative.