Administrative management of structural divisions of the company and pricing in a market economy

Strengthening the commercial independence of business units requires the development of a system of interactions between them and the enterprise as a whole, between a specific performer and the workforce in which he works. The implementation of elements of commercial relations at the level of the company's in-house divisions compels to carry out research aimed at creating a financial management body that meets the requirements of a market economy.

Pricing in the world market, market relations at the level of intraproduction divisions, require the formation of an end-to-end taxation system for business units. The solution of this issue is connected with the formation of a transfer price for the products and services of these units, whether it is pricing in the transportation services market or any other and is extremely difficult due to the need to establish a real contribution of each division of the enterprise to the total revenue. Especially pricing in a market economy appears where there is a question of establishing a share of income for the smallest units of the workshop (sections, brigades) directly involved in the production of products.

Increasing the level of implementation of economic responsibility of direct executors of 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 assumes that one of the most important aspects of managing intraproduction divisions is the planning of production, which it is advisable to develop in the direction of implementing the principles of market relations. The concept of planning itself must be changed by combining administrative and economic methods. At the same time, the attention of researchers should be directed to the rejection of such bases of planning and pricing in the structural divisions of the enterprise, as an expense mechanism, subjective regulation of the regulatory framework. Pricing in a market economy should take into account the main conceptual directions of the planning and pricing system being developed, which can be based only on the principles of the market mechanism, the law of value, one of the manifestations of which is the accounting of socially necessary labor costs, the integrated use of design and technological characteristics of products and organizational and technical factors Production.

According to some authors, in the new conditions of self-government units, companies must eliminate the directive principle, the rigidity of the hierarchical approach to management. According to others, it is noted that when moving to the predominantly economic methods of management, administrative methods are not, in principle, rejected.

Contrary to the opinion of many economists proposing to abandon administrative methods in the period of the transformational economy, replacing them with economic ones, it seems expedient to strengthen administrative methods of management while at the same time intensively realizing economic ones.

It is necessary to find the optimal balance between administrative and economic management methods that operate at the level of the company's internal production units and, on the basis of this symbiosis, organize pricing in a market economy.

For effective functioning of structural elements of the company with the help of economic management methods, it seems expedient to provide them with property, economic and financial independence within the enterprise. For this, one must start from the following theoretical premises:

- the enterprise should provide the structural divisions with property independence and responsibility (leasing, corporatization, creation of small enterprises);

- in the relations between the enterprise and its structural subdivisions , administrative methods of management in combination with economic ones should operate;

- if certain functions can be performed both centrally by the enterprise and its structural subdivisions, their fulfillment should be given to the subdivisions;

- structural units should fully use flexible pricing, credit relations, investments;

- the relationship between the business units of each other to the greatest extent should be built on a market basis;

- it is necessary to improve the quality of management and marketing at the level of the structural divisions of the enterprise;

- business units should combine economic responsibility for labor results with economic interest.

At present, management methods at the level of structural units of large industrial enterprises are undergoing fundamental changes in the direction of strengthening economic aspects and weakening of administrative ones.