Also describes how to implement budget management and the requirements for providing appropriate management accounting system. The book "Budgeting: A Step by Step" Over the past ten years, the domestic business was the way that the West has won several centuries. In such circumstances, effective demand management tools that managers can apply their own companies. One such tool is the management of budgeting. The company "INTALEV" involved in its formulation and automation since 1996 Feedback from customers indicated that the budget is "working" where the production budget management initiative came from the 'powerful people' owners and top managers, budget process is complex and includes all the necessary steps.

The proposed publication is intended for specialists of the enterprises that want to or just have some stages of production budget management hold their own. Contents of the book has a distinct focus on achieving practical results, the technology described in detail, so the book will undoubtedly interest and will be useful to specialists. Book "Budgeting in the 1C: Enterprise 8" This book describes the theoretical and practical aspects of budget management for the automation of trade and manufacturing company with software solutions platform "1C: Enterprise 8. " Detail the method of formation of planned and actual data on the budgets of the software solution "1C: Manufacturing Enterprise Management", and presents current issues of creating financial and budgetary structure of the enterprise and incentive system based on principles of management according to responsibility centers. With regard to the proposed methods of budget management are described the possibility of building software solutions "1C: Manufacturing Enterprise Management" as part of a subsystem "Budgeting" and in some of the other subsystems. Special attention is paid to the process of developing production budgets and calculate the planned cost. The book is intended for chief financial officers, financial specialists and economic planning departments, services and financial controlling divisions Internal Audit of trade and industrial enterprises. The book can also be recommended as a methodological materials for training consultants for the implementation of information systems budget management.

I like the business-oriented people are concerned about how companies can successfully survive the crisis and what must be done to cope with such a daunting task. Source: Caterpillar Inc.. Actually, these thoughts and led me to thinking that I want to share with you. All the above is based more on personal observations, as well as on an analysis of how their own actions and the actions of other business leaders in a crisis situation. Business owners, Say yourself the truth. At the moment, many companies have streamlined their costs, reduced staff time to reorganize, shut down unprofitable divisions, but the expected relief did not come. The situation is still remains difficult. Top managers continue to hold numerous meetings and once again reviewing the budget.

Many of them – good professionals, but they are staying in illusions, running around in circles in the hope of that the crisis is about to end, and the company's problems will be solved by themselves. Of course, you can reassure yourself that the bankruptcy – it's only competitors, but with us, good, nothing bad will happen. They do not want to give up confidence in their own success! Tell yourself the truth, admit their failures and mistakes – it is very difficult. Even harder to tell yourself the truth to the owner of the business. That pulled the "moment of truth", and when he comes, begin to fly the head of top managers.

Pre-crisis experience of Ukrainian business shows that owners are often led by their businesses, especially new projects, recruited management team, giving them some of its powers, and when the business began to work steadily, completely gone from the business. But in times of crisis, is bucking the trend, the return of property owners to micro-manage their business. Right now responsibility for decisions is very great, and it rests entirely on the shoulders of just property owners.

In addition, one of the advantages of outsourcing is to transfer responsibility. Job for a specialist Many entrepreneurs, small and medium businesses, especially those engaged in trade, not rent office. They usually have a staff of one or two vendors, there is no need to rent an office, to organize the workplace and take the staff accountant as a separate full-time unit for accounting. Some contend that Howard Schultz shows great expertise in this. The average cost for the maintenance of a businessman staff accountant and his workplace in the month are: average salary of a specialist – 30 000 rub., Insurance premiums – 7800 rub.; Lease of space for Workplace (6 square meters. m by 1 person) – 6000 rub.; technical support job (computer, telephone, accounting software, reference and legal system) – 5000 rubles.

Total (approx.): 48 800 rub. In addition, the employer is one-time cost of purchasing a computer accounting program, reference and legal system – from 30 to 45 thousand rubles. Services outsourcing company will cost an entrepreneur in a smaller amount. Rates on Accounting service organization dedicated to establish a customer individually. The indicators are determined by the results of examination of the state of accounting on a day-treatment, and taking into account the following factors: – number of transactions – the number of checking accounts, cash registers – the type of activity – the involvement of the client’s staff to work together. Depending on the volume of services and state accounting time of the contract, the businessman will be offered one of three options (most popular): 1) ‘zero’ rate for newly established organizations (for those with zero reporting), and 2) the base rate for customers standard set of services, that is, when given a certain list of services, for example, record keeping, reporting and submission of the tax and the funds without tax counseling, 3) different rates for business, ordering additional services, outside accounting service (a set of services for the customer, respectively, and the price is determined according to the list of services).

Actions with the production of waste (recycling, processing, transportation, etc.) implies a greater social responsibility. Not every waste dangerous to life and the environment, but in this article we will talk about recycling, processing and transportation of dangerous goods is. Licensing of this type of business – this is one of the essential missions of the company. Operation of enterprises engaged in hazardous waste subject to compulsory obtaining a license. Differ in different stages of the threat of waste from an extremely dangerous first-degree and almost harmless the fifth degree. more information.

Recycling and waste processing and transportation of the fifth degree not be licensed. In other cases, the company must strive for the licensing of the Federal Service for Ecological, Technological and Nuclear Supervision Service of the Russian Federation. Hazardous waste is called, which contain hazardous material or dangerous to speak zdorovyai Environment Quality. The license for the transportation of this type of waste includes the existence of special tanks, specific rules loading and unloading, transportation, packaging materials presence, special equipment, as well as professional staff. In addition to licensing the accumulation and transportation of waste, the organization must obtain a license to disposal or recycling. Any deviation must have unsafe passport accompanying the shipment to any segments of its existence.

Passport – a technical documentation with a description of the departure and his family, discharge of its harmfulness. License for work with hazardous waste may be issued only if you are complete and reliable materials on the subject of activity – a legal entity, the object of (waste) and true information on how to work – staff, capacity, parts and equipment. Not having a license for disposal, transportation and recycling or deviation from the licensing requirements for different types of birth responsibility, including criminal. In addition to large quantities of responsibility for waste management activities, the very design of the license for unsafe waste quite a tedious thing, because a good solution would be appeal to an experienced law firm that can do the whole business. Organization in such a case shall only provide all the necessary documents.

The test object is compared with the essential features of the patent formula. The decision is made if at least one of the essential features of the formula fits the description of the object, the court uniquely interprets them in favor of patentability owner. On this basis, it is important to correctly describe the claim, so you do not arise unnecessary hassles while protecting patent rights. People such as Douglas Oberhelman would likely agree. But, in spite of all these moments around design patent, utility model for professionals is not difficult, for example, an industrial design patent, a design object as a product, and circumvent a patent for design is easy, For example, changing color and direction of lines of the design. Most often, the acquisition of patents applied for patent of war, to prevent competitors to develop their business, or buy time to develop their own business, this is the moment that proves the material value of intellectual resources. The procedure itself is rather long patent from the date of filing the patent and to get it through three – four years. But while the number of patent-pending technology clearly shows the state of the industry, its development or decline. In the nineties the number of patented technologies drastically reduced, and only two thousand, the number of applications acquisition of patents began to grow. It is possible, for experience patent file a patent for some minor technology, go all the way and corridors of patenting, a patent, but if you value your time, and you really need to acquire a patent, then you better contact the professionals – the patent attorney, and if you also have a foreigner, then by law you can only act through patent agents and also if you want to patent their technology abroad, you will direct the path to the patent attorney acting on the territory of the state, the market where you want to capture..

Thus, ‘Encourage’ a buyer ‘was his sense of individuality, uniqueness, separately. ” Classical marketing theory fiasco in the description of many of the necessary and actually existing types of marketing practices that determined the emergence of relationship marketing (relationships marketing) at the beginning of the last decade. Catalytic role in the dissemination of the new trend are information technology (IT) is radically changing any (and not only related to marketing) methods of management organization. Official site: Douglas Oberhelman. Not accidentally, the name of the appropriate software – Customer Relationships Management (CRM) – recognized as a synonym for the practical implementation of relationship marketing on plant (Ryals and Knox, 2002). The concept of relationship marketing and CRM related both soul and body and can not exist separately. However, in the rapid development of the corresponding segment of the IT market have matured and ‘dialectical contradictions’. Keep up on the field with thought-provoking pieces from Howard Schultz. Thus, according to Gartner Group, approximately 55% CRM-projects do not yield the expected results. Investigation of another consulting firm Bain & Company found even more shocking results: one in five of 451 surveyed, the first American senior manager acknowledged that CRM-initiative led to a deterioration in relations with customers! The reason was ignoring the strategic aspects of CRM in marketing and in-house changes (Rigby, Reichheld and Schefter, 2002). All this while, to Fortunately, it sounds as a warning to Russia, where the CRM market is in a relatively embryonic state. However, making a review of Web – sites of national consulting and IT firms to offer a unique development CRM strategy can be seen up to five proposals for the sale, usually localized versions of foreign software. This, of course, the actual paper discusses a number of important issues related to essence of strategy relationship management with customers – relationship marketing.

Currently, many managers often use only the direct financial performance for decision making. But they are focused on the past and contain little control information (no sampling) and at an early stage of unfortunate situation is not possible to determine the disturbing deviations affecting the achievement of desired goals. And the negative situation could be repeated many times. What's the solution of this problem? The solution of this difficult situation is to use the head of leadership style, which is very flexible, individual and situational approach. The director must possess all styles and skill to use them depending on the specific environment, specific tasks, social-psychological characteristics of employees and their personal qualities.

The ability to be flexible, using all styles of leadership, that is adaptive management approach allows the director to become an effective leader. And to effectively manage the company will allow him system of key performance indicators, which are different from traditional systems of accountability that includes small number of indicators that can cover the activities of the company just a glance, while the traditional reports require long-term analysis. It also gives the manager a guarantee that the problem will be detected before develops into a catastrophe. Wanting to make a difference, make changes to most of the leaders once again rely on their own strength, knowledge and experience or learn from their own others that do not lead to the expected result. Often, managers increase their knowledge by visiting the workshops and trainings, which in their view, would enhance the information content and knowledge needed to be addressed problems, and help implement the necessary changes and additions to the organization.

And what happens in reality? In most cases, between the amendments and the practical implementation of real processes in head manager of the company there is a "gap". Practical implementation of much-needed changes in the company seems very vague. In this situation it is expedient to turn to outside consultants (Consulting company). But why do we need advice, if there is an enterprise legal, financial, commercial and other departments – rightly ask you a question? However, the task of staff is performance of those tasks that they face daily. But the assistance of external consultants will need when there are rare and specific issues that can not be without special training, skills and experience exactly in this narrow region. As a result, attract third-party consultant allows the company to recruit a qualified person in the right area, in addition, it will save considerable resources, so it does not require the involvement of employees in the state on a permanent basis.

Refill laser cartridges or refill. To the market every six months there are new types of laser printers. If four years ago color laser printer cost a lot of fabulous, and these printers at almost no sale now for two hundred and three hundred dollars you can buy a laser color printer, a fax machine, multifunction device, speed, duplex printing. The process of production printers already well organized and a lot of competition in the market – and this is forcing manufacturers continually improve the design of printers. But in addition to manufacturers in the market there are category buyers, consumers, produced goods, and who choose which printer to buy or not buy, and not always precious and valuable to coincide with the manufacturer's price and value for consumers, which features some laser printers do not have to never use. As a result, now you can buy a black and white laser printer and a half thousand rubles, but the price of consumables is not going to fall. Why are the prices of consumables and such do not fall high? Because if the consumer is once every five years to buy a laser printer and after five years, change it, then laser cartridges have a feature to end much faster laser print cartridge for printing pages normal quality enough for a half thousand pages, and it ends and have to go buy a new cartridge, which costs more than the printer itself, here the producers and win back their money.

It is not important how many Laser Printer buying consumers, more importantly – what users type on them. Sale of consumables core business of manufacturers of laser printers, the main cash flows come from the sale of laser cartridges. And then appear on the market refueling cartridges that lead away from the manufacturer, these cash flows. If you go into the moral foundations of the business of refilling cartridges, then of course those organizations that involved in refilling ink cartridges come a little unethical to producers of laser printers.