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- connection of regional structures of assistance of development of foreign economic activity with enterprise's functioning, running foreign economic activity.
As the main strategies of the corporative level one may distinguish modernization, diversification and integrated growth strategies.
The innovation flow as the aggregate of innovation projects must be introduced in activity of corporations of high-tech branches. Innovative chains are formed on the basis of the aggregate of affiliate and dependent societies of the corporation of a high-tech industrial branch. Still to achieve the formation of this flow with the help of innovation strategy is a problem some in Russia at the present time, because it demands huge capital investments that may cause a complete destabilization of a financial state of the enterprises.
That's why the strategy of integrated growth, ex. consolidation of enterprises' growth, became of a primary importance, having squeezed the strategy of innovations' development. Such measures the company fulfills on the basis of take over of smaller market players. This strategy allows to achieve the scale effect innovation in the innovation's
events and consequently to get a competitive advantage in the field of costs and product price. Moreover, sufficient production capacities permit to expand the range of manufacturing products and low the competitiveness level in a branch [3]. The main condition of realization of this strategy is an efficient financial activity of the companies aimed at attraction of resources, necessary for take over of other enterprises. For their further successful activity the efficient production system, covering the affiliate companies, is also very important.
1. Vasilieva N.A. Conceptual approaches to investigation of the strategic potential of the enterprise // SSSEU Bulletin. 2009. № 5 (29).
2. Konovalov V.V., Konovalova T.V., Victorova A.B. The ways of estimation of factors of stable development of agricultural industrial complex// Economic analysis: theory and practice. 2009. №2 7 (156).
3. Kryukov A.F. Marketing strategies of growth. URL: http:// www.iteam.ru/publications/marketing/section_28/article_2852/
4. Improving board performance in emerging // McKinsey Quarterly. 2006. № 1.
удк 338.24 N.V. Zlobina
STRATEGIC COSTS MANAGEMENT MODEL IN A QUALITY MANAGEMENT SYSTEM OF THE ORGANIZATION
The article deals with strategic costs management in quality management system of the organization. The author offers a multi-level approach to solution of the economic problems of QMS..
Key words: costs, strategy, quality management system, model, development.
H.B. Злобина
МОДЕЛЬ УПРАВЛЕНИЯ СТРАТЕГИЧЕСКИМИ ЗАТРАТАМИ В СИСТЕМЕ МЕНЕДЖМЕНТА КАЧЕСТВА ОРГАНИЗАЦИИ
В статье на основе научно-проблемной модели управления стратегическими затратами в системе менеджмента качества (СМК) организации представлен уровневый подход к решению экономических проблем развития СМК. Ключевые слова: затраты, стратегия, система менеджмента качества, модель, развитие.
In all times costs management in an effective functioning of organization was of great importance that was and will always be a competitive advantage of the organization. Nowadays in the light of it a skillful costs management in Quality Management System (QMS) is of serious scientific interest for the development of theory and practice of quality management. The strategic costs in QMS should be specially emphasized, because they are mainly focused on the development, that is improving the organization QMS.
The strategic costs management model may be represented at following levels of company management:
- Level of ontology;
- Level of epistemology;
- Axiology level;
- Practical level.
On the ontological level the subject, object, terminological system must de identified that is the basic elements of the strategic costs management in QMS should be represented. The subject of management are consumers (in-
ternal and external) and managers. The object of management is the expenditures on the development of QMS of the organization. The item of management is the costs formation processes. Today there is no a single approach to the definition of the content of the strategic costs in the QMS of organization. The costs in QMS are the expenses of the company aimed at formation and development of its quality management. However under conditions of integration of the economic relations the development-orientation in a long-run prospect has acquired greater importance. In this connection we consider the strategic costs to be the organization's expenses, correlated with the fulfillment of program - target measures of the strategic development of the QMS.
Functions, principles, aims and tasks must be defined on the level of epistemology. In our opinion, functions have a fundamental importance in the QMS of the organization. Management development predetermined the following functions in the field of the costs management in the QMS:
planning, organization, motivation, control and coordination [7, p. 8; 9, p. 18].
Strategic costs planning in the quality management system a certain type of activity, connected with the establishing of goals, elaboration of the organization's strategy and plans and its constituents. The review of the scientific researches for different period of time [5; 7] proved that for the last 40 years the organization's aims in the sphere of a plan quality management have not undergone serious changes. One of the conditions of realization of planning functions in the late of the XX century, according to B.K. Alboin, must be complexity, which assumes the embracing of all measures, aimed at improving of production quality, including the improving the role of finishing operation for preparing the production for consuming [5, p. 152]. It should be noted, that this condition remains crucial up today.
Organization as the strategic costs management function in the QMS of the organization determines the way of costs management, ex. who is responsible for this, terms, data, documents, methods are to be used. Also within the frames of the given function realization, the spheres of costs emerging in the quality management are determined as well as the responsibility centers, which must be founded on the basis of structural subdivision of the organization and include specialists and responsible persons in the quality management sphere. The organizational structure of strategic costs management in the quality management system of the organization is worked out. It must define a hierarchical system of the linear and functional links of managers and specialists, involved in costs management that should be compatible with the organizational structure of organization management as a whole.
Motivation assumes formation of internal and external factors, promoting to stir the staff to greater activity and to reach the goals in the sphere of quality management. Above all, motivation comprises the actions of a manager to select the most efficient communication channels and settlement of the organizational conflicts. In strategic costs management in quality management system motivation for the personnel must be aimed at prompting to observe planned costs and finding capacities to reduce them. Motivation may be reached through both material and non-material instruments. In current time only one condition should be observed strictly - incentives for keeping costs economy can't be substituted with punishment for overheads. In this case the main efforts of the employees will be directed to contesting of level of planned costs and their raising. As a result of which will be a hard task to reach the main goal of the organization in the quality management system - to get marginal profit by cost reduction.
One of the most significant functions of the strategic costs management in the organization management quality system is control. If in the late of the XX century the aim of the controlling function was the provision of the output of high quality products with the minimal costs spent on control via quantitative estimation [7, p. 18], then today control involves monitoring of fulfillment, comparison of the results with the aims, correction of the current deviation, and also quantitative and qualitative estimation and record of organization activity.
Today the efficiency of controlling function is determined by correctional management actions (prevention-oriented), that significantly distinguishes modern and historical attitude.
Coordination as strategic costs management function in the organization quality management system is a link in a complex and system realization of above mentioned functions, among which are: planning, organization, motivation and control. The given function involves timely changes in quality management field with the following correction of a plan of realized functions in order to avoid a failure to reach the anticipated economic results of the organization quality management system.
To the basic costs management principles, worked out by modern practice one may refer the following:
- system approach to costs management;
- unity of methods, practiced on different levels of costs management;
- costs management at different stages of product life cycle - from manufacturing till utilization;
- natural combination of costs reduction with high quality of a product;
- prevention of excessive expenditures;
-wide introduction of efficient methods of costs reduction expenditures;
- improving of information provision of costs management;
- increasing motivation of industrial subdivisions of organization in costs reduction.
The following principles dominate in modern quality management:
- consumer-orientation;
- leadership of a manager;
- involvement of the personnel;
- system approach to management;
- process approach to management;
- improving of each process;
- fact-based information;
- mutually beneficial relations with suppliers.
However it should be noted, that orientation on modern
strategic development of quality management system of the organization affects the identification of costs management principles. In this connection we consider quite reasonable to distinguish the chief modern crucial peculiarities of strategic costs management in quality management system of organization, such as:
- record of strategic expenditures of organization, connected with meeting the implicit needs of consumers in order to make them loyal;
- system orientation of strategic costs management, implying identification of the cost's type, reasons of their emerging and consequences, and also their system interaction;
- economic provision of the motivation program of the organization quality management (using target-program approach to management);
- strategic costs process management in QMS, including elaboration of process map with basic and auxiliary management processes, defining the owners and performers of the processes, and their process interaction and establishing responsibility centers;
- using of modern instruments for both costs management and quality management (statistic method of quality management, SWOT - analysis, “Thrifty production”, “Maiden”, outsourcing, benchmarking, etc.).
More over, tasks, goals and organizational structure of strategic costs management are determined on the level of epistemology. For example, the organization targets in
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the area of strategic management may be strategic cost optimization, formation of efficient organizational structure of strategic cost management and etc. Acceding to a set goal the next step will be definition of tasks leading to reaching this goal. For instance, for optimization of strategic costs the using of modern instruments of quality management, especially benchmarking and outsourcing, will be the most appropriate.
Benchmarking is a modern instrument of business improving and undoable may be useful in cost management in quality management system. Benchmarking is a practice of research of the experience of development strategy management and cost management of the organization - leader. The organization - leader may be established as in the sphere of functioning of the organization, initiator of benchmarking, and in other spheres.
The next no less important element on the level of epis-temology of organization management is the organizational structure. For the sphere under study the organizational structure of strategic cost management in quality management system must be presented first of all by the quality management department, economic service or specialists and top-managers.
On the level of axiology it is necessary to identify cost-formation processes at the macro-, mezzo-, and microlevels of QMS organization management. Mezzo-level of QMS organization management primarily consists of basic processes of quality management system of the organization (document turnover, manager's responsibility, product life cycle processes, resource management, analysis, monitoring and upgrading). Micro-level consists of sub processes of above mentioned processes of organization's QMS, carried out in structural departments of the organization. Macro-level are the processes of the top-managers of the organization and their identification with the system processes. Consequently, each level has its own cost-for-
mation processes with employees in charge, capacities and terms.
On the practicalogical level making and realization of statistical and operational decisions are done in the sphere of reaching of program-target measures of strategic cost management in the quality management system of the organization.
Thus, update strategic cost management in the QMS of the organization is regarded as a dynamic process, including managerial actions, aimed at efficient economic provision of the improving of QMS. Strategic cost management must be built on the model, based on program-target approach to management and allowing to define the management level and decide economic problems of the organization's QMS development on a scientific ground.
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2. Gugelev A.V., Terekhin V.A. Intersectional orientation of quality management development under current conditions // SSSEU Bulletin 2010. № 3 (32).
3. Dinnes V.A. Quality reserves of production: problems and solutions. Saratov, 2007.
4. Dushevin L.L. Quality management improvement // SSSEU Bulletin. 2008. № 3 (22).
5. Zlobin B.K. Economic mechanism of increasing of product quality. M.., 1980.
6. Kaurova O.V. Methodological bases of costs in a hotel business: abstract of PhD dissertation in economics. M., 2011.
7. Rogov A.I. Planning of industrial products' quality. M., 1971.
8. Cost management at the enterprise. Manual/ revised and ed. by Lebedev V.G., Drozdova,T.G., Kustarev V.P., general ed. by Krayukhina G.A.St Petersburg., 2006.
9. Organization management. Manual, revised and ed. by Porshneva A.G.. M., 2009.
10. Yashina M.N. The role of restructuring at the glass industry enterprises under economic crisis. //SSSEU Bulletin. 2009. № 3 (27).
удк 338.439 D.A. Ivanov
ISSUES OF FOOD SAFETY AND REGULATION OF THE FOOD MARKET
The author studies some ways of ensuring food safety of the country and regions on the grounds of improving the food market's institutional structure. Special attention is paid to promotion of import substitution and legal aspects of food safety;
Key words: food safety, food sovereignty, import substitution, consumption standards.
Д.А. Иванов
ПРОБЛЕМА ПРОДОВОЛЬСТВЕННОЙ БЕЗОПАСНОСТИ И РЕГУЛИРОВАНИЕ ПРОДОВОЛЬСТВЕННОГО РЫНКА
В статье рассматриваются пути обеспечения продовольственной безопасности страны и регионов на основе совершенствования институциональной структуры продовольственного рынка. Автор уделяет особое внимание развитию импортозамещения, правовым аспектам продовольственной безопасности.
Ключевые слова: продовольственная безопасность, продовольственная независимость, импорто-замещение, нормы потребления.
The issue of food safety should be settled on the inter- growing population of the earth and capacities of biosphere. national, national and regional levels. Food safety on the The area of arable land has gained 1,2 bln hectares for the global level is connected with disproportion between the last years. Developed countries reached the maximum
