One of the specific features of the gas industry influencing the development of the Russian gas complex, as noted above, is the long-term dominance of the giant vertically integrated monopoly corporation - OJSC Gazprom.

This association, along with the production, transportation and supply of natural gas to consumers, is engaged in the production of gas condensate and oil, complex processing of hydrocarbon raw materials with the subsequent production of a wide range of products, conducts geological exploration on land and offshore, provides production drilling of wells, and carries out large-scale innovative activities. Gazprom and its dependent companies own the bulk of the explored gas reserves - 26.8 trillion. cub.

Gazprom became a state joint stock company in 1992. The privatization of RAO Gazprom (since 1998 - OAO Gazprom) began in 1993. When RAO Gazprom was established, 100% of the company's shares belonged to the Russian Federation.

In 1995, the following results: 41% of the shares remained in state ownership, 10% of the shares were purchased by Gazprom for privatization checks, 15% were acquired by employees and former

employees of the Company, 32.9% - residents of 60 regions of Russia for checks, 1.1% of the shares were transferred to JSC "Gosgazifikatsiya".

A significant stake in OAO Gazprom is state-owned. At the same time, until recently even the structure of the share capital of Gazprom itself remains insufficiently transparent. At the beginning of 2003, the state directly owned 38.37% of Gazprom's shares, over 11% of the block of shares is on the balance sheet of Gazprom's subsidiaries 40, including 9% of the shares are managed by Gazprominvestholding. According to the prospectus for the issue of Gazprom's Eurobonds, as of December 31, 2002, 15.11% of shares were on the balance sheet of its subsidiaries and affiliates. Of these, 4.5% is held by the Dutch Gazprom Finance BV, 4.83% - by Tazprominvestholding, the rest - by Gazprombank. About 8% of the shares are controlled by Gazprom's management through voting powers of attorney issued to him by the employees of the monopoly and through Gazfond. Another 2.2% of the shares belong to the joint venture Ruhrgas and Tazexport - Terosgaz, which buys Gazprom shares for the German company on the Russian market. 4.83% of Gazprom shares owned by Stroytransgaz were transferred to the balance sheet

# Gazprominvestholding, a 100% subsidiary of Gazprom in exchange for

bills of exchange (see annex I). 41

In the twelve years since its inception, Gazprom has expanded beyond the gas industry into a conglomerate group. Receiving significant profits from gas exports and acting as a supplier of gas as an energy carrier and as a raw material for a wide range of companies in the domestic market, Gazprom has unprecedented opportunities.

opportunities and at the same time strong incentives for the acquisition of industrial enterprises - in addition to the creation of banks, insurance companies, non-state pension fund etc.

Gazprom's management structure includes large enterprises for the processing of hydrocarbon raw materials, which produce sulfur, motor fuels, ethane, helium and other products. Gazprom has its own design and research institutes, construction and installation and commissioning organizations, and its own mechanical engineering.

The organizational structure of Gazprom's management ensures the development and operation of the unified gas supply system (UGSS), which includes 69 operating gas and gas condensate fields, about 150 thousand km of main gas pipelines with compressor stations installed on them with a total capacity of more than 40 million kW, 21 underground a gas storage facility, 6 gas processing plants and 3,400 distribution stations. Gazprom and its subsidiaries account for up to 90% of gas production and supplies.

The Company includes 59 companies with 100% participation in their authorized capital, 41 companies in which Gazprom owns a controlling stake, and 6 in which it owns less than 51% of shares (see Appendix 2).

The supreme governing body is the general meeting of shareholders, which decides the main issues of the company's life. In accordance with the Federal Law "On Joint Stock Companies", its competence includes:

1) introduction of amendments and additions to the charter of the company or approval of the charter of the company in a new edition;

2) reorganization of the company;

0 3) liquidation of the company, appointment of a liquidation commission and approval of interim and final liquidation balance sheets;

4) determination of the number of members of the board of directors (supervisory board) of the company, election of its members and early termination of their powers;

5) determination of the number, par value, category (type) of declared shares and the rights provided by these shares;

"6) increase authorized capital of the company by increasing the par value of shares or by placing additional shares, if the charter of the company in accordance with the legislation of increasing the charter capital of the company by placing additional shares is not attributed to the competence of the board of directors (supervisory board) of the company;

7) reduction of the authorized capital of the company by reducing the par value of shares, by acquiring by the company a part of the shares in order to reduce their total number, as well as by canceling the shares acquired or redeemed by the company;

8) formation of the executive body of the company, early termination of its powers, if the charter of the company does not refer the resolution of these issues to the competence of the board of directors (supervisory board) of the company;

9) election of members audit commission(auditor) of the company and early termination of their powers;

0 10) approval of the auditor of the company;

10.1) payment (declaration) of dividends based on the results of the first quarter, six months, nine months of the financial year;

11) approval of annual reports, annual financial statements, including profit and loss statements (profit and loss accounts) of the company, as well as distribution of profits (including payment (declaration) of dividends, excluding profit distributed as dividends on the results of the first quarter, six months, nine months of the financial year) and losses of the company based on the results of the financial year;

12) determination of the procedure for holding the general meeting of shareholders;

13) election of members of the counting commission and early termination of their powers;

14) split and consolidation of shares;

15) making decisions on approving transactions;

16) making decisions on approval major transactions;

17) acquisition of placed shares by the company;

18) making a decision on participation in holding companies, financial and industrial groups, associations and other unions of commercial organizations;

19) approval of internal documents governing the activities of the company's bodies;

0 20) solution of other issues stipulated by the legislation.

The board of directors (supervisory board) of the company carries out general management of the company's activities, with the exception of resolving issues referred to the competence of the general meeting of shareholders. His competence is focused on solving the strategic tasks of society and includes:

1) determination of the priority directions of the company's activities;

2) convocation of the annual and extraordinary general meetings of shareholders;

3) approval of the agenda of the general meeting of shareholders;

4) determination of the date for compiling the list of persons entitled to participate in the general meeting of shareholders, and other issues attributed to the competence of the board of directors (supervisory board) of the company;

5) an increase in the authorized capital of a company by placing additional shares by the company within the limits of the number and categories (types) of declared shares, if the charter of the company attaches this to its competence;

6) placement by the company of bonds and other equity securities;

7) determination of the price (monetary value) of property, the price of placement and redemption of equity securities;

8) purchase of shares, bonds and other securities placed by the company in cases;

formation of the executive body of the company and early termination

4 reduction of his powers, if by the charter of the company this is referred to his competence;

11) use of the reserve fund and other funds of the company;

0 13) approval of the company's internal documents;

14) the creation of branches and the opening of representative offices of the company;

15) approval of transactions;

16) approval of the registrar of the company and the terms of the contract with him, as well as termination of the contract with him;

18) other issues stipulated by the legislation.

At present, the eleven members of the Board of Directors include representatives of the state: the Administration of the President of the Russian Federation, the Ministry economic development and Trade of the Russian Federation, Ministry of Industry

and power engineering of the Russian Federation, the Ministry of Foreign Affairs of the Russian Federation.

RUSSIAN

state

41 LIBRARY

The Council also includes a representative of Ruhrgas, which owns more than 2% of the Company's shares, which gives it the right to nominate a candidate.

The 19-member board, representing the top management of the company, is responsible for the financial, economic and production activities of the company. His competence includes: development of long-term plans and main programs of the Company's activities, as well as the development and approval of current plans; ensuring gas flow control and monitoring the functioning of the Unified Gas Supply System of the Russian Federation; approval of internal calculated prices for gas and internal calculated tariffs for transportation services, establishment of a procedure for settlements for the supply of gas and other products and the provision of transportation services; approval of the list of trade organizers on the securities market, the rules for the circulation of the Company's shares on the secondary market and the rules for accounting for affiliates, as well as persons interested in a transaction with the Company; approval of the rules ensuring the proper organization and reliability of accounting in the Company, timely submission of the annual report and other financial statements; establishment of the procedure for familiarizing shareholders with information about the Company.

The diversified activity of the Company led to a high specialization of management both vertically and horizontally. In the structure of the administration of OAO "Gazprom" 15 departments are allocated, supervised by deputy chairmen of the Management Board and uniting more than 60 departments and divisions (see Appendix 3). The standard of manageability of the Chairman of the Management Board is at the limit of permissible and amounts to 9 people. The following structural subdivisions are directly subordinate to him: Administration of the Management Board, Department for Property Management and Corporate Relations, Department of Economics, Legal Department,

Information Policy Department, First Division, Situation Center of the Chairman of the Management Board.

To reduce the standard of management and strengthen coordination between departments, the institute of deputies has been introduced. The distribution of areas of competence between them is as follows:

Development and coordination of the implementation of long-term plans for the socio-economic development of the Company, preparation and organization of the annual meetings of shareholders of JSC "Gazprom";

Management of production and technological processes of the Company and management of departments for the production of gas, gas condensate and oil; transportation, underground storage and use of gas; drilling wells and developing offshore fields; prospective development, science and ecology; capital construction and logistics; central production and dispatch management;

Management of financial activities of the Company and management of corporate finance departments;

Economic expertise and pricing;

Information technologies; Department of Tax Policy; department of organization of interaction with commercial banks; tender committee; management of the Unified Gas Supply System and the Gas Market and management of the Marketing, Gas and Liquid Hydrocarbon Processing Departments; on work with the regions of the Russian Federation; department for work with the Federal Assembly of the Russian Federation; coordination of activities of OOO Mezhregiongaz; gas export management, management of the foreign relations department and coordination of activities of OOO Tazexport ";

Accounting policy management and management of the accounting department;

Human resource management and leadership of the personnel management department and the department of special programs;

Management of non-core activities of the Company and management of economic management, medical management and agricultural management.

f Thus, in the structure of the central administration

The principles of divisional specialization are also present in OAO Gazprom, and the classic functional structural divisions have been preserved. This is due to the scale and diversification of this largest company.

In order to identify the reserves for improving the organizational structure of the Company, it is necessary to consider the performance of management functions in next level management represented in the organizations of subsidiaries that function as independent legal entities (limited liability companies) and act as divisional structural units of the organizational structure of Gazprom.

The largest such division is Interregional Gas Sales Company LLC. With the emergence of Mezhregiongaz in December 1996, the restructuring of the gas industry began. He began to perform the functions

® "accounting", which deals with settlements with Russian consumers

gas. Before that, the system was as follows: mining companies sold their gas to transport companies, which in turn resold gas to local gas distribution organizations, and the latter to consumers. Gas money was lost somewhere in the middle of the producer-to-consumer chain. In 1996, payment for gas with "real" money reached a record low level of 2%. Therefore, Gazprom decided to create a f enterprise that would centralize all cash flows: buy gas

from transport companies and would sell it to consumers, receiving money from the latter. Sixteen thousand gas consumers entered into long-term payment agreements with Mezhregiongaz, and in two years the Company

managed to increase tenfold the annual collection of "live" money for gas. The lack of real assets of this company in the form of fixed assets, blocks of shares and intellectual property caused its expansion in the acquisition of shares in the gas distribution network enterprises, large consumers of gas. Currently, Mezhregiongaz " Within its framework, he concentrated not only financial flows, but also gas sales in Russia (two-thirds of the gas distribution network). Sales networks, through which gas directly reaches the consumer, previously belonged to regional gas distribution organizations controlled by "oblgas" and "raygas". Since 1998 Mezhregiongaz, through friendly structures, began to buy up and take back controlling stakes in gas distribution organizations for debts and in two years collected two-thirds of controlling stakes. As a result, a large corporate system was created, most of the structural divisions of which are directly or through management companies connected with Mezhregiongaz about private property, economic and administrative ties. It is characterized by a combination of autonomy and dependence of structures in three adjacent technological operations: gas sales, transportation through medium-pressure networks and gas processing.

In accordance with the Charter of Mezhregiongaz LLC, its supreme governing body is the General Meeting of Participants. His competence includes:

Determination of the main (priority) areas of activity, as well as making decisions on participation in associations and other associations;

Changes to the Articles of Association and the size of the authorized capital;

Formation of executive bodies of the Company and early termination of their powers;

Approval of annual reports, annual balance sheets and documents regulating internal activities;

Making decisions on the placement of bonds and other equity securities;

Making decisions on large transactions, etc.

The management of the current activities of the Company is carried out by the General Director, who is the sole executive body of the Company and is appointed by the general meeting for a period of 3 years. His competence includes:

Disposal of the property of the Company. If the value of the acquired or alienated property is more than 10% of the value of the property of the Company for reporting period, contracts or other transactions are concluded by him with the written consent of the Founder;

Determination of the organizational structure of the Company, approval of internal documents and staffing tables administration of the Company, its branches and structural divisions;

Establishment of forms, systems and amounts of remuneration;

Approval of the regulations on branches, representative offices and structural divisions;

Hiring and dismissing employees of the Company;

Determination of contractual prices for products and tariffs for the Company's services, with the exception of products and services, prices and tariffs for which are determined in a different manner solves other issues of the current activities of the Company.

The organizational structure of the Mezhregiongaz central office, just like Gazprom, is a functional divisional conglomerate. Divisional divisions are separated by market (for example, the department for work with the Volga regions), consumer (for example, the department for work with consumers in the public sector)

Ф and product principles (for example, gas sales department). Draws on

Attention is drawn to the fact that many functional divisions of Mezhregiongaz copy the departments and departments of Gazprom. This applies to divisions dealing with long-term development and industry projects,

marketing research, accounts receivable and many others. This fact underlines the importance of a clear division of functions in these areas of management.

At the same time, the analysis showed that at the moment there is a partial duplication of them, an unclear identification of the tasks of strategic, tactical and operational management, excessive interference of higher levels of management in the activities of similar subdivisions of a lower level. Gazprom, being the only participant in OOO Mezhregiongaz, determines the decisions it makes, including by issuing instructions binding on it, and also checks its activities. Such centralization, taking into account the multi-tiered management structure, leads to a delay in the adoption process. management decisions, loss of speed of reaction of the entire management system to market signals.

A similar situation is developing with respect to the affiliated companies of Mezhregiongaz LLC itself. Taking part in the authorized capital of 102 business entities, including regional gas sales companies, gas distribution organizations, agricultural chemical enterprises, credit and financial institutions and fuel and energy companies, they are managed by Mezhregiongaz through representatives on the Boards of Directors. The interests of the Company on the boards of directors are represented by the deputy general directors, directors, and heads of structural divisions. Control over the activities of regional gas sales companies is of particular importance for Mezhregiongaz.

Today Mezhregiongaz LLC is present in the regions through subsidiary regional gas companies (RGKs), formed in the form of limited liability companies on the basis of their branches. The authorized capital of the companies is mainly 10,000 rubles and their establishment was attended by the executive authorities of the constituent entities of the Russian Federation and other participants, whose share, as a rule, does not exceed 49%. The share of OOO Mezhregi-

ongaz is at least 51%. In those companies where Mezhregiongaz's share is less than the controlling stake, full control is ensured by the shares of organizations with close ties with the Company and pursuing a unified management policy.

The main purpose of creating the RGC is to improve work to ensure effective demand for gas, optimize payments and repay the resulting accounts receivable. The main activities of RGC are sales of natural gas in the region, operational management of gas supply regimes and making a profit.

Among the current tasks performed by the RGC in the region, the following can be noted:

Gas supply planning and conclusion of contracts;

Organization of work on direct gas supply, payment control and regulation of rational gas consumption regimes;

Work with gas distribution organizations (GDOs), including measures to simplify gas settlement schemes, increase payment levels and form retail prices for gas and tariffs for its transportation;

Working with organizations financed from budgets of all levels;

Financial, economic and legal claims against gas buyers and debtors Mezhregiongaz LLC and RGK;

Production and other activities.

Today RGKs are the main gas sellers in most regions of the Russian Federation, predominantly to large industrial buyers of gas. Their activities made it possible to generally eliminate the problem of non-payments and achieve almost 100% of cash payments for gas in all regions.

The RGK management system is also a three-tier structure, which includes:

General meeting of participants - the supreme governing body;

Board of Directors - supervisory management body;

the general director is the sole executive body of the management of the foreign language.

Practice shows that with such a management structure in the existing situation, the greatest management effect is achieved, since the control function and verification of the implementation of decisions are maximally implemented. The positive functioning of such a management structure is also ensured by a fairly rigid centralization, a reasonable distribution of rights, duties and responsibilities between the 4 levels of management, the professionalism of personnel, and systematic control.

"Mezhregiongaz" pays close attention to the delineation of functions of executive and supervisory bodies, the development of democratic methods management. As a result, the directors of many companies were not included in the board of directors. This made it possible to include middle-level employees from various structural divisions of Mezhregiongaz on the boards of directors, which has a positive effect on the promptness of decision-making and strengthens the control function of the boards of directors over the current activities of RGC general directors.

Strengthening control over the activities of the RGC is also ensured by the policy of electing the chairmen of the boards of directors of the deputy general directors of OOO Mezhregiongaz. This makes it possible in the shortest possible time to solve the financial and economic issues of the activities of regional companies, thereby providing significant assistance to CEOs. At the same time, Mezhregiongaz is pursuing a policy of strengthening the executive power of the RGC in terms of the independent formation of the personnel structure of companies, and the approval of its structure.

Retail sale of gas to the population is carried out mainly by gas distribution organizations that have on their balance sheets and operate

low and medium pressure networks, which on the whole make up the country's gas distribution system and are a commodity distribution network to the end consumers of gas. At present, the operation and management of the country's regional gas distribution system is carried out in a decentralized manner by more than 300 gas distribution companies, the majority of which operate in the form of joint stock companies.

OOO Mezhregiongaz is interested in the transparency of gas distribution companies, because ultimately the results of their work affect the profitability of gas sales on the Russian domestic market. but technical condition Low and medium pressure gas pipeline systems are characterized by a high degree of deterioration and low technical equipment with modern means of transport, processing and metering of gas, and the analysis of the financial and economic situation shows that until recently most gas distribution companies were unprofitable and the debt for the supplied gas was growing.

In order to meet the effective demand for gas, pursue a unified technical policy and coordinate production activities for the operation of the gas distribution system, the Gazprom Management Committee approved the purchase of GDO shares and their consolidation in a separate company - Regiongazholding OJSC. Regiongazholding OJSC was registered on April 24, 2000 with an authorized capital of 1.5 billion rubles, divided into 1.5 million shares with a par value of 1000 rubles each, of which 1,125 thousand shares are ordinary registered shares, 375 thousand shares are preferred registered type "A". As a contribution to the authorized capital, the founders contributed the shares of the GDO, which they owned at the time of establishment. In total, Regiongazholding OJSC and Mezhregiongaz LLC owned
We have controlling stakes in 23 regional, territorial and republican gas distribution organizations, and in 19 more regions - blocks of shares of less than 50%.

It should be noted that the consolidation of disparate blocks of shares in gas distribution organizations within a single holding does not lead to an increase in the degree of monopolization of the gas market, since various gas distribution organizations provide their services in geographically different markets. In addition, according to Art. 26 and 27 of the Law "On Gas Supply in the Russian Federation", organizations - owners of gas supply systems are subject to antimonopoly regulation and are obliged to provide non-discriminatory access to all organizations to gas transmission and distribution networks. This situation was taken into account by the MAP of Russia when issuing permission for the acquisition of 55% of the shares of OAO Regiongazholding by OOO Mezhregiongaz. The main condition for the permit was the provision of free capacities for the transport and storage of gas in the amount of 20% and 30%, respectively, of the available technical capacity, as well as non-discriminatory access to the gas transportation and storage system for suppliers-owners of gas and oil and gas production enterprises.

At present, Regiongazholding OJSC and Mezhregiongaz LLC can exert almost complete influence on financial and economic activities in more than a third of regional gas distribution systems. If we talk about the volumes of gas transportation through gas distribution networks, then it is about 32% in the regions where Regiongazholding OJSC and Mezhregiongaz LLC have controlling stakes in gas distribution companies, about 20% are state unitary
enterprises, 12% - for "independent" regions and about 36% - for regions with insignificant or blocking stakes in GDOs.

In July 2004, a new company was established - Mezhregiongaz0 Holding OJSC (MRGH). It Consolidates Assets Affiliated With Gazprom

gas distribution organizations involved in the sale of gas to end consumers. By the decision of the Board of Directors, 100% subsidiaries of Gazprom - OOO Mezhregiongaz (99%) will act as shareholders of MRGH

and LLC Lentransgaz (1%).

It can be assumed that, thanks to such decisions, gas producers will have equal access to consumers and the transparency of Gazprom will increase.

Thus, the construction of a regional gas supply system through OOO Mezhregiongaz is being completed with the following distribution of functions: OOO Mezhregiongaz represented by RGK - contractual relations with gas buyers and ensuring payments for the supplied gas, gas distribution organization - gas transportation and operation of the gas distribution system, OAO Regiongazholding "- management in gas distribution organizations, implementation of a unified tariff policy, attraction financial resources to renew production assets.

The organizational structure of OJSC "Gazprom" is predominantly divisional in its type. Adhering to the principle of "coordinated decentralization", the company's management seeks to centralize the planning and distribution of core resources, making strategic decisions in the parent company, while subsidiaries and affiliated companies make tactical and operational decisions and are responsible for making a profit. The divisional structure allows you to effectively manage different types of activities and in different markets, f Dividing decisions by levels accelerates their adoption and improves quality.

At the same time, it should be noted that within Gazprom's subsidiaries there is a tendency to "shorten goals", opposing the goals of their own activities to common organizational goals. The development of the product hierarchy leads to duplication of work and a corresponding increase in the number of personnel, as well as inefficient use of resources. As a result, the cost of maintaining additional services increases.

The development of Gazprom's organizational structure demonstrates two opposite trends. On the one hand, there is a centralization of authority and the strengthening of hierarchical coordination instruments. In 1999, the gas industry enterprises belonging to Gazprom (until then, they had a unique organizational and legal form, which was distinguished by the preservation of a certain, at least formal, independence) were transformed into limited liability companies established by Gazprom. On the other hand, the acquisition of a block of shares in companies in other industries - producers of mineral fertilizers, synthetic rubber, the tire industry, ferrous metallurgy enterprises - is accompanied by the creation of special management companies and, consequently, the complication of the hierarchical management system. If the first of these processes fully complies with the criteria for improving the corporate governance system in specific conditions, then the second deserves a fairly critical assessment.

Over the past ten years, being the absolute leader in terms of the scale of financial investments in subsidiaries and dependent companies belonging to other industries, Gazprom has not demonstrated a sufficiently high efficiency as an owner. Moreover, one cannot speak of the effectiveness of the state as an owner (at least indirectly) of shares in subsidiaries and dependent companies, while the very fact of owning these shares has remained unclear for many years.

division. According to the company's management, part of the assets owned by Gazprom has not been reflected in the company's official balance sheet in recent years.

Among the largest companies created by Gazprom in recent years, Sibur should be noted.

The Sibur Group (OJSC Siberian Ural Oil and Gas Chemical Company) can be called the largest oil and gas processing company in Russia. The company was established in 1995 in accordance with the decree of the President of the Russian Federation with the aim of increasing the efficiency of managing light hydrocarbon resources and organizing the production of the petrochemical industry in Russia. However, real practical activities aimed at forming a holding and managing specific industrial facilities began in 1998. In the process of expansion, Sibur used both joint-stock and non-property integration tools. As is often the case in Russian industry, the acquisition of blocks of shares was preceded by coordination on non-property grounds: for example, even before the acquisition of TNHK, Sibur acted as its management company. An important tool for controlling the activities of petrochemical enterprises by the parent company of the business group was the transfer of enterprises to processing, which made it possible to establish stricter control over the enterprises than the ownership of shares. Many experts emphasized that the enterprises were controlled through the accumulating accounts payable for the supply of raw materials, through the cross-ownership of small stakes in other enterprises by some enterprises, through shell companies (so-called "corporate covers"), and most importantly - through guaranteed supplies of raw materials. V
at present, Sibur controls about seventy and more percent of the share capital at about 90 enterprises of the holding.

From the end of 2001 and throughout 2002, control over the Sibur group was an object of corporate conflict.

isolation from Gazprom ended with the bankruptcy of the company, and further amicable agreements in several stages led to an increase in the share of Gazprom's instrumental companies in Sibur's share capital. However, this process was accompanied by a decrease in production and financial

indicators of the group, so that 2002 ended with losses for Sibur.

During 2002, the process of restoring control of Gazprom over the Sibur group took place, and at the beginning of 2003 a situation of potential loss of control arose in relation to another large group - the Azot corporation. CJSC "Agrokhimholding" (since October 2001 - Agrochemical corporation "Azot") was founded in the summer of 2000. Its founders were Mezhregiongaz and the Interkhimprom group. The founders each owned 46.38% of the shares of the CJSC, and another 7.2% of the shares were on the balance of the company itself. At the time of its creation, the Azot Corporation owned stakes in most of the largest producers of mineral fertilizers - Perm. " Mineral fertilizers"(42%), Bereznikovsky Azot (25%), Kirovo-Chepetsky Chemical Plant (25.15%), Kropotkinsky Chemical Plant (53.19%), Severny Gas Processing Plant CJSC (51%) and 50% of the managing company OJSC Cherepovetsky Azot, which owns 52% of the shares of the Kirovo-Chepetsky Chemical Combine. The enterprises of the holding produce about 40% of fertilizers in Russia. Back in the summer of 2002, there were reports that Gazprom had established control over the Azot corporation (which meant the buyout of a stake in the capital, belonging to the group Interkhimprom, instrumental companies friendly to Mezhregiongaz). However, already in February 2003, after the dismissal of the general director of Mezhregiongaz, it became clear that a significant block of shares had been sold.

companies of interest to the former management of Mezhregiongaz. 4 'The new leaders simultaneously took action to transfer the assets of the Azot corporation to a newly created structure with a similar name. It is easy to see that there is a recurrence of the conflict over control of the Sibur company. Gazprom has the ability to return the assets of the Azot corporation under its control, but there is no doubt that this will be accompanied by actions that are destructive in relation to the efficiency of companies whose stakes are owned by the corporation.

"Nitrogen". It is possible that the management of now individual enterprises

actions will be taken to acquire, in one way or another, con "0" 50

trolley blocks of shares.

The data presented provide grounds for the conclusion that the formation of a business group around the company rather has a negative impact on the effectiveness of the use of incentive contracts by the state as an owner. It is also necessary to note the contradictory impact of belonging to the Gazprom group on the efficiency of companies in the petrochemical industry. On the one hand, it is obvious that the transfer of a block of shares to Gazprom or the Mezhregiongaz company was the only way to preserve production at enterprises purchasing raw materials from a single supplier. However, the ensuing conflicts over the ownership of shares of the companies belonging to the business group inevitably impede the establishment of an effective system of corporate control and discourage any investment in the development of the company.

49 Thus, despite the special position of Gazprom as a supplier of raw materials in relation to the majority of the compaResnik I. Azot Group members, “Azot” left with Gornovsky // Vedomosti. 2003.3 March.

50 Avdasheva S.B. Holdings with participation of state-owned and mixed companies: valuation Russian practice in the context of world experience. M .: GU HSE, 2003. p. 29.

niy, which provides a very high bargaining power, centrifugal tendencies in a business group periodically prevail over centripetal ones. This can be seen as a natural manifestation of the struggle of interests, however, it is necessary to note one more aspect of what is happening. There is a strong impression that the management of Gazprom, as a state-controlled company, does not have sufficient incentives to effectively manage the shares that are directly or indirectly owned by the company. On the contrary, a typical situation is when the top managers of Gazprom are interested in preserving a certain autonomy of the instrumental companies that own blocks of shares, since this makes it possible to obtain independence

income from participation in the management of enterprises belonging to the business group.

1.3. Organizational and economic mechanism of corporation management

gj In countries with developed market economies, many tasks of the sectoral

management is decided by the corporate governance bodies. The gas industry is one of the few in Russia where, on the basis of the previously existing ministry, a powerful holding company was created in the person of OAO Gazprom. This organization has managed to preserve the main functions and methods of industry management, including long-term planning with a focus on previously developed comprehensive target programs and schemes development and placement of an enterprise in the industry, long-term plans for capital investments, plans for the introduction of new technology at enterprises in the industry, etc.

The state continues to participate in the management of the gas industry, which does this both by creating institutional and legal conditions external to the industry, and in the form of the largest shareholder of the corporation.

Consider the organizational and economic mechanism for managing a corporation. The concept of "organizational and economic mechanism" is closely related to the category "economic mechanism". An economic mechanism is usually understood as "a set of specific forms of organization of production, a system of organizational and economic relations and economic ties, forms and methods of management.

production, organizational structure of management and methods of attracting- "l

bringing people to work.

51 The concept of "economic mechanism" in economic science was formed in the late 70s and early 80s of the last century. See, for example, The economic mechanism at the present stage / Ed. P.G. Bunich. M .: Economics, 1980.S. 13.

At the same time, organizational and economic relations of management represent the main, but not the only element of the economic mechanism. In relation to management of the form of organization of production

U (division of labor, specialization, placement, etc.), circulation of goods and

services, economic ties are an object, that is, they are outside the control itself.

In contrast to the economic mechanism, the organizational and economic mechanism is an arsenal of means of influencing the activities of enterprises with a complex chain of links. These questions are actively

studied both in the Soviet period and today. So, in the 70s of the last century

many economists viewed the organizational and economic mechanism as a complex system of interests, incentives, motivations, responsibilities, etc. As for the structure of the management mechanism, there is still no consensus in the economic literature on this issue. There are various approaches to determining the composition of its elements, the degree of their differentiation, the foundations of integration into a system. For example, according to A. Rumyantsev, elements of the organizational and economic mechanism

management are: planning; economic incentives; orgasm

“Nizational structure; management system for the implementation of planned targets. E. Sapiro also includes the entire set of

organizational economic methods and tools, without taking into account the different principles of coordination of activities.

In the overseas economic theory also developed various concepts of building an organizational and economic mechanism. Over the past 40-50 years, organizational management models such as reengineering, task management, quality management, walking management, kanban, benchmarking management, matrix management, outsourcing, downsizing, strategic management, have been developed and applied in practice. alliances, lean production, etc.

Applied to the gas industry modern Russia the question of the organizational and economic structure of management is still controversial. For example, the Energy Strategy of Russia until 2020 points to the ineffective organizational structure of the gas industry, which has mothballed the excessive centralization of enterprise management.

Undoubtedly, the development of an organizational management mechanism is one of the reserves for increasing the efficiency of production and economic activities in this industry. Numerous studies show that the current economic management mechanism has had a very negative effect on the state of the potential of the gas complex. This concerns both its external subsystem, including the institutional and legal framework of state regulation of the gas market.

both the internal subsystem, including the economic relations of the participating organizations. For example, the transfer pricing used by Gazprom leads to an artificial understatement financial result activities of gas producing enterprises, concentration of financial resources received from gas sales in the domestic and foreign markets, in sales structures.

Profits within the corporation are distributed based on the priorities of the company as a whole. The result of this investment policy was the presence of a large number of non-core assets. Imbalanced intra-organizational relationships have resulted in significant costs

gas for internal needs, reducing the possibility of its sale to end consumers. The monopoly position of many structural units and companies of OAO Gazprom has led to the priority of intragroup goals over corporate goals.

One of the most important areas of improving the economic mechanism and enhancing its impact on the effective development of the gas industry is the use of pricing systems that stimulate cost reduction. It is necessary to build in a new way the relationship between the state and production and economic

industry actors. Currently, the state receives the main income from the gas industry through excise tax. This objectively reduces the motivation of the state in the struggle for the profitability of the industry. Moreover, the state itself has become the main debtor for natural gas, does not take constructive measures as a leading shareholder in setting up payments. The rate of growth of the industry's accounts payable continues to exceed the rate of growth of the debt of the defenders. The industry lives on credit, but at the same time itself is forced to lend to other industries and the state with energy supplies.

An effective tax mechanism focused on solving the problems of the industry has not yet taken shape. There is no differentiation of excise taxes and rates

income tax, there is double taxation (excise and value added tax), the tax base is incorrectly determined.

Excessive tax pressure and tight fiscal policy towards the gas industry have left sales revenue short of paying taxes, paying salaries and covering production costs, not to mention investing in maintaining and increasing production. Therefore, the industry has become the largest borrower of financial resources from both domestic and foreign lenders.

For example, despite the jointly conducted by Mezhregiongaz LLC

"Federal Tax Service work on registration of debts

to the federal budget, in 2004 over 4 billion rubles were charged on overdue debt. penalties. Such a significant diversion of funds negatively affects the balance of payments

companies.

The existing economic mechanism does not contribute to the intensification of the investment activity of the industry. In this regard, you need to carefully deal with the part of the profit that the gas price regulation system accrues.

Nd above the average for the Russian economy, the rate of return. Today she

it is necessary to compensate for the lack of funds for simple reproduction of fixed assets, which arose due to the underestimated cost. In addition, this share of the profit is required to finance the development of new deposits.

In recent years, the following scheme of consideration and approval of investment programs has developed. "Gazprom" presents an investment professional gram, the Government of the Russian Federation corrects it (usually in the direction of underestimation).

Then it is agreed how much loans it can attract to fulfill it. Interest on these loans is included in the gas price. It is determined how much will be financed by including additional co-

It can be conventionally called investment. The state charges it with VAT and income tax. As a result, investment objects account for less than half of those amounts of the investment component, which are paid by the gas consumer. Realizing its responsibility for a reliable gas supply to Russia, Gazprom is forced to take out new loans, despite the high burden of old borrowings.

As a result, an extremely contradictory situation takes place. First, due to the lack of depreciation deductions, there is an accelerated physical aging of the transport system, fixed assets at the operating fields. As a result, the real capital of shareholders is diminishing. Secondly, shareholders get new deposits in more difficult

regions with a higher level of costs and higher gas costs. Thirdly, a load of loans and liabilities to pay interest is accumulating. Fourth, the market does not provide tools for an objective forecast of prices for export gas. As for domestic prices, the RF Government in its programs provides for their growth within the inflation rate in the Russian economy. In general, the state does not give any guarantees that high capital costs will be reflected in the gas price for the period

F exploitation of deposits. Hence, the risk of non-return of funds increases.

At the level of a corporation, the economic mechanism includes not only its structural structure and economic relations between its elements, but also the organization of fixed and circulating assets, capital investments, and the organization of activities. At the same time, the corporate management subsystem (goals, plans, price formation, structure, accounting and control), tangible assets (equipment, technology, energy resources, etc.), operating assets (stocks of raw materials,

cash, accounts receivable), investment assets (leasing, sources of investment, investment programs, etc.).

Organizational methods, including the design of an adequate organizational structure, selection and placement of personnel, organizational regulation, in contrast to economic methods, do not address the interests of the management object, but form the area of ​​its functional duties, responsibilities and rights. Therefore, the organizational mechanism, creating an ordered system of authority, is a separate element of the control mechanism.

It is important to understand that the mechanism for the implementation of sectoral tasks in corporate governance varies significantly. From a theoretical point of view, corporations are inherent in: the organizational power of management in each member organization of the corporation; the power of the main (parent) organization over the constituent parts of the corporation; the power of the corporation in the market; the power of the corporation in economic and public systems in order to enhance its influence on political and social phenomena.

A corporation has a unifying idea and purpose. V general view the goals of the corporation can be formulated as follows: maximum profit, increasing production efficiency, strengthening competitiveness in the domestic and foreign markets; strengthening of technological and cooperation ties; growth of economic potential and financial resources. The main development trend of the corporation is the outstripping growth of market capitalization in comparison with turnover and profit. Increasing the market value of a corporation becomes a strategic goal
corporate business. Integration into corporations is based on common resources, a common niche in the market, and new technologies.

Structurally, a modern corporation consists of a main (parent) and a network of subsidiaries and dependent (affiliated) organizations. Parent organization (most often in the form of an open joint stock company) is in the corporation a subject of corporate governance that ensures the effective development and integrity of the corporation. The parent organization and member organizations of the corporation may have sufficiently developed production structures, including branches, departments, representative offices, etc. OJSC "Gazprom" includes both production organizations and organizations that form the corporate infrastructure.

The essence of corporate governance is well manifested on the basis of the concept of a systems approach as a diversified management of business processes that crosses all functional areas both on the basis of vertical hierarchical principles of making functional decisions and horizontal processes of creating a product (service) for consumers. The mechanism of corporate governance includes both organizational and legal, as well as economic relations between the participants of the corporation and their governing bodies; parent, subsidiary and dependent organizations; legislative bodies (board of directors) and executive (board, executive director); investors and hired managers, employees and workers.

Thus, the object of corporate governance is a complex organizational entity, which includes a significant number of primary organizations - legal entities with different organizational and legal forms, which are in certain ownership relations.

Achievement of corporate goals is possible under the condition of effective interaction of the two most important components of the corporate system.
tive management - a subsystem of corporate self-government and a subsystem of organizational corporate governance (executive system).

The corporate governance model of most domestic corporations is developing in the direction of strengthening the role of the "voice" mechanism, since on the one hand, corporations establish absolute control by certain coalitions, and on the other, there is little or no "exit" mechanism, that is, the sale of shares in the conditions of an illiquid developing securities market. At the same time, small shareholders can make a "worthy exit" only towards the consolidation of controlling stakes or the aggravation of corporate conflicts between large shareholders of corporations. In this regard, conflicts between managers of a corporation (parent organization) and outsider shareholders acquire, in many cases, a fundamental character. The problems and costs of monitoring by shareholders are also compounded by the fact that managers, directly or through intermediaries, act as both insiders and outsiders of the corporation.

One of the key problems that needs to be addressed is the issue of the issuer's "transparency" not only for potential investors, but also for external shareholders of the corporation.

The parent organization and most of the member organizations of the corporation are shareholders of the companies, therefore the subject of their self-government is the meetings of shareholders and the boards of directors elected at them. The subject of corporate self-government is organizational relations in terms of the formation and use of share capital, the creation of conditions (external and internal) for the effective functioning of the corporation as an integral system, as well as harmonization of the interests of shareholders and corporate management.

In the corporation, the function of corporate self-government is performed by the board of directors of the parent company. It is he who ultimately carries

responsibility for the results of the corporation's activities. The special role of the board of directors is to develop strategies and set goals for system-wide functions, including the organizational development of the corporation. The Board of Directors takes part at all stages of the formation and implementation of corporate development strategies, the development of strategic development plans for the corporation, practical assessment and approval of strategic plans, analysis and control of their implementation. The board of directors should lead the work on the formation of a strategic vision and mission of the corporation, setting corporate goals, developing corporate strategies, analyzing the general situation in the industry, determining a marketing strategy, and choosing directions for organizational development.

The key issue in building an organizational management mechanism is the design of corporate governance functions as the types of activities of management bodies that are necessary and sufficient to achieve corporate goals and the synergistic effect of the corporation. It is the management functions that are reflected in the organizational structure, which secures their distribution with the help of rights and responsibilities. Their implementation forms the basis of the entire regulation of procedures, reflected by the system of organizational documents.

In our opinion, all functions of corporate governance can be divided into system-wide and special ones. System-wide corporate functions cover the activities of the corporation as an integral system (strategic management, management of organizational development, management information development, social development management), and functional management is aimed at achieving corporate goals in specific areas: production, marketing, finance, innovative projects, personnel. Therefore, the main components of the development of an organizational mechanism for corporate governance are development strategies, the formulation of a corporate mission, corporate policy v
functional areas, a tree of corporate goals, a system of corporate functions in production, marketing, finance, innovation and personnel, a model for the distribution of corporate management functions between structural elements, corporate philosophy and culture.

Under existing conditions, there have been changes not only in the setting of goals and objectives for managing subsidiaries, but also in the forms of their organization. In contrast to Western practice, domestic enterprises are removing auxiliary and service divisions in the form of independent subsidiary economic entities, preserving the "affinity" of the company. ”In this regard, the problems of managing subsidiaries are actualized.

Let us consider the work of the administration with subsidiaries using the example of OAO Gazprom.

The mechanism for exercising their powers to participate in the management of the activities of subsidiaries is defined in the Regulations "On the organization of work to represent the interests of OJSC Gazprom in the management bodies and audit commissions of the organization, the shares (stakes, shares) of which are also owned by OJSC Gazprom and its subsidiaries. societies, and strengthening control over their activities. "

According to the Regulations, the interests of the Company in the bodies of investment objects are represented by the Chairman of the Board of the Company, his deputies, as well as other persons (representatives of the Company):

Exercising the rights of the Company at general meetings of shareholders (participants, shareholders) of investment objects, including on the basis of powers of attorney of the Company;

Elected to the boards of directors (supervisory boards), management boards and audit commissions of investment objects from among the Company's candidates.

Decisions on the implementation of property investments by the Company are made by the general meeting of shareholders regarding:

Participation in holding companies, financial and industrial groups, other associations of commercial organizations;

Concluding transactions in which there is an interest in the cases provided for by Article 83 of the Federal Law "On Joint Stock Companies";

conclusion of major transactions related to the acquisition and alienation of property by the Company in the cases provided for by Article 79 of the Federal Law "On Joint Stock Companies".

Decisions on the implementation of property investments by the Company are made by the Board of Directors regarding:

Participation in other organizations, with the exception of cases attributed in accordance with the Charter to the competence of the General Meeting of Shareholders of the Company;

Conclusion of transactions in which there is an interest in the cases stipulated by Chapter XI of the Federal Law "On Joint Stock Companies", except for the cases referred to the competence of the General Meeting of Shareholders of the Company;

Conclusion of major transactions related to the acquisition and disposal of property by the Company in the cases stipulated by Chapter X of the Federal Law "On Joint Stock Companies", except for cases referred to the competence of the General Meeting of Shareholders of the Company.

An important structural subdivision of the Company's administration, which is entrusted with control over ensuring the effectiveness of long-term investments in relevant facilities, is the Department for Property Management and Corporate Relations. Its main tasks

are:

Organization of management of property and other assets of the Company and its subsidiaries, including investment agreements, as well as their long-term investments in shares (participation interests, shares) and joint activities, accounting for these long-term investments and control over ensuring their effectiveness.

Organizational and methodological support for the management of the property of the Company and its subsidiaries, implementation of the strategy for the management of property and other assets of the Company and its corporate policy;

Coordination and organizational and methodological support of work on state registration rights of OAO Gazprom and its subsidiaries to immovable property, including land plots;

W - ensuring work with the shareholders of the Company, carrying out the corporate image policy of the Company, implementing charitable and sponsorship programs.

As the legal foundations of a market economy are formed in Russia, it is objectively necessary to create a special mechanism in corporations to protect the interests of the corporation. legal methods... In this regard, Gazprom has a Provision on the organization of work on legal

vow protection of the interests of OJSC "Gazprom" and its subsidiaries in the administrative and judicial order.

This regulation clearly traces the course towards ensuring the efficiency of work to protect the rights and legitimate interests of Gazprom and its subsidiaries. For example, the heads of Gazprom's subsidiaries and organizations must, by order, immediately inform the Company's Legal Department about court cases in which the subsidiary participates as a party. These are the following cases:

The cost of the claim is 0.3 percent of the book value of the assets of the subsidiary, or exceeds the amount equivalent to USD 500 thousand;

The subject of the dispute is the shares owned by the subsidiary, shares of participation in the authorized capital of other companies;

The subject of the dispute is the property that ensures the functioning of the Unified Gas Supply System, transferred to the subsidiary for the possession and use, or owned by the subsidiary;

The subject of the dispute is the rights to use subsoil plots granted to the subsidiary;

Application for declaring a subsidiary bankrupt;

Submission of other claims that may have a significant impact on the results of the subsidiary's economic activities.

Thus, the organizational and economic management mechanism in corporate structures includes a set of processes that make up direct management. It represents a target

a different, interconnected internal management structure, both through direct intervention and administration of vertical hierarchical relations, and indirect regulation of relations using the economic laws of a market economy.

The organizational and economic mechanism is a derived category in relation to management as a social phenomenon and serves as a means of its implementation. The essence of this concept is that it integrates the main controls, allows you to reveal their interdependence and the order of implementation. We can say that the organizational and economic mechanism is the link between management theory and management practice. In this sense, a necessary condition for the dynamic and efficient functioning of the gas industry is a systematic approach to the development of the organizational, economic and legal mechanism of corporate governance, which is inextricably linked with the management of subsidiaries.

Legal work is under way at OAO Gazprom to improve the efficiency of interaction with subsidiaries, an institute of the Company's representatives has been created, whose activities are related to participation in the work of management bodies and audit commissions of investment objects and is aimed at increasing the efficiency of the Company's investments, improving the financial condition and results of economic economic activity investment object, as well as achieving the goals of the Company's participation in the investment object.

At the same time, there are problems in corporate governance that are associated with the assessment of the activities of subsidiaries by representatives of the Company: poor use of the results of financial and economic activities of the investment object; incomplete accounting of performance indicators and

other goals determined by the Company at the stage of making a decision on investment; untimely payments to the investment object for dividends and

payment of other income due "to the Company in connection with participation in the investment object.

In terms of reserves, gas production and market capitalization, OAO Gazprom is one of the largest gas and oil companies in the world.

About 70% of Russian explored and about 19% of the world's gas reserves are concentrated in Gazprom's licensed areas. The Group provides 18% of global production, ranking first among oil and gas companies by this indicator. Gazprom is one of the five largest Russian and twenty world leaders in terms of oil production and refining. Dominating gas markets in Russia and other countries of the former Soviet Union(BSS), the Group also supplies about 25% of the gas consumed in Europe. The Group is the owner and operator of the Unified Gas Supply System of Russia (UGSS) - a unified technological complex that includes facilities for production, processing, transportation, storage and distribution of gas. It includes the world's largest gas transmission system with a length of over 159 thousand km. Gazprom continues to consistently strengthen its position in the Russian and global fuel and energy complex. In 2008, Gazprom launched the Program for the Integrated Development of the Yamal Peninsula and Adjacent Water Areas, one of the key regions associated with the prospects for the development of Russian gas production. The implementation of the new Nord Stream gas transmission project is underway, which will allow not only to diversify the routes for transporting Russian gas, including reducing the risks of transit states, but also to ensure additional features to increase gas exports in the long term.

As part of the strategic course towards diversifying the types of activities, Gazprom is expanding its presence in the oil business; carries out product diversification, implementing a strategy of consistent entry into the business for the production and supply of liquefied natural gas (LNG); develops the electric power component of its activities. The chosen vector of development and the dynamics of the commodity and financial markets that have been taking shape in recent years allowed the Group to receive a record sales revenue in 2008.

The authorized capital of OAO Gazprom is RUB 118,367,564,500. and is divided into 23,673,512,900 ordinary registered shares with a par value of 5 rubles. each one. The total number of persons registered in the register of shareholders of the Company at the end of the year was 47,611, including the number of nominee shareholders - 11.

At present, along with ordinary shares of OJSC Gazprom, there are American Depositary Receipts (ADRs) issued for ordinary shares of OJSC Gazprom. In April 2006, OAO Gazprom put into circulation ADRs in accordance with the Level One ADR program. This program provides an opportunity for free conversion of ordinary shares of Gazprom into ADRs and vice versa. The depository bank of the program is The Bank of New York Mellon. Currently, Gazprom's Tier 1 ADRs are freely traded on the US OTC stock market and on European stock exchanges such as the London Stock Exchange (LSE), Berlin-Bremen Stock Exchange and Frankfurt Stock Exchange.

The bulk of its revenue comes from sales of gas, oil and other hydrocarbons to Western and Central Europe, Russia, and other countries of the former Soviet Union. In general, the financial and economic activities of the enterprise are divided into five main operating segments:

Gas production - exploration and production of gas;

Transportation - transportation of gas;

Supply - sale of gas to the domestic market and for export;

Production of oil and gas condensate - production and exploration of oil and gas condensate, sale of oil and gas condensate;

Refining - processing of oil, gas condensate and other hydrocarbons and the sale of refined products.

Other types of financial and economic activities of OJSC Gazprom include banking, electricity sales and media business.

The five main operating segments are interdependent, with a significant portion of the revenues of one segment being part of the costs of the other. In particular, the Gas Supply segment purchases natural gas from the Gas Production segment, and transport services- near the "Transportation" segment. The Refining segment buys oil and gas condensate from the Production of oil and gas condensate segment. The company sets internal transfer prices in such a way as to ensure financing of specific subsidiaries within each segment.

Exploration and production

This sector employs 23 subsidiaries and affiliates that conduct exploration and development of hydrocarbon deposits. Well drilling is mainly carried out by specialized subsidiaries OOO Burgaz and OOO Gazflot.

Transportation

Natural gas is transported by 20 subsidiaries and affiliates that pump gas through main gas pipelines and its delivery to the regions. Seasonal and peak gas consumption irregularities are regulated using 25 underground gas storage facilities in the Russian Federation operated by Gazprom UGS.

Gas processing

Gas, gas condensate and oil are processed at six gas and condensate processing plants of OJSC Gazprom, at OJSC Gazprom Neft and OJSC Salavatnefteorgsintez.

Bocharov R.Yu. OJSC "Gazprom" .- Nizhnevartovsk: branch of SUSU, НвФл-251,2015,47 st, bibliographer list 12 names.

annotation

This work is divided into three sections.

INTRODUCTION …………………………………………………………………… ....... 3

Chapter 1. Organizational, legal and economic characteristics of gazprom ………………………………………… .5

1.1. HISTORY OF CREATION AND DEVELOPMENT OF THE ORGANIZATION …………….… ..… 5

1.2. PURPOSE AND TYPES OF ACTIVITIES ……………………………………….… .... 7

1.3. LEGAL STATUS ………………………….….… 9

1.4. COMPANY STRUCTURE ………………………………………………….… 16

1.5. INDUSTRIAL FEATURES OF THE ORGANIZATION FUNCTIONING …………………………………………………………………… .20

1.6. FUNDAMENTAL FUNDS OF THE ORGANIZATION ……………………………………… .28

1.7. WORKING EQUIPMENT ……………………………………………………. 34

1.8. LABOR AND Wages …………………………………………… .37

Chapter 2. Settlement part ……………………………………………………… 41

2.1. INITIAL DATA ……………………………………………………… .41

2.2. CALCULATION OF THE TOTAL COST AND WHOLESALE PRICE OF THE PRODUCT ... 42

CONCLUSION …………………………………………………………………… ..46

REFERENCE LIST ……………………………………………… ..47

Introduction

The relevance of the work lies in the fact that OJSC "Gazprom" is the only producer and exporter of liquefied natural gas in Russia.

The purpose of this work is to study the activities of OAO Gazprom.

To implement the set goal of the work, it is necessary to solve the following main tasks:

get acquainted with a brief description of OAO Gazprom;

make an analysis of the organization of production of OJSC "Gazprom";

analyze the economic activities of the enterprise;

analyze the property status of the enterprise;

determine the main directions of improving the activities of OAO Gazprom;

This work is divided into three sections. In the first, in general, the general characteristics of the enterprise, organizational structure, characteristics of the work performed will be given. In the second analytical section of the work - the production characteristics of the enterprise. The third part of the work will consider ways to improve the efficiency of the enterprise.

This sequence of analysis will provide a systematic approach to the presentation of the analysis methodology and a deeper assimilation of its foundations.

The structure of the work is determined by the purpose and objectives of the study. The work consists of an introduction, chapters of the main part of the work, a conclusion, a list of sources of used literature.

1. Organizational, legal and economic characteristics of JSC Gazprom

1.1. History of creation and development of the organization

OJSC Gazprom is a global energy company. The main areas of activity are geological exploration, production, transportation, storage, processing and sale of gas, gas condensate and oil, sale of gas as a motor fuel, as well as the production and sale of heat and electricity.

Gazprom sees its mission in reliable, efficient and balanced supply of natural gas, other types of energy resources and their processed products to consumers.

Gazprom has the world's richest natural gas reserves. Its share in world gas reserves is 18%, in Russian - 72%. Gazprom accounts for 14% of world and 74% of Russian gas production. Currently, the company is actively implementing large-scale projects for the development of gas resources of the Yamal Peninsula, the Arctic shelf, Eastern Siberia and the Far East, as well as a number of projects for the exploration and production of hydrocarbons abroad.

Gazprom is a reliable supplier of gas to Russian and foreign consumers. The company owns the world's largest gas transmission network, the Unified Gas Supply System of Russia, which is over 168 million kilometers in length. On the domestic market, Gazprom sells over half of the gas it sells. In addition, the company supplies gas to more than 30 countries of the near and far abroad.

Gazprom is the only Russian producer and exporter of liquefied natural gas.

Material Facts, Transportation Service Information and Inside Information List

The company is one of the five largest oil producers in the Russian Federation, and is also the largest owner of generating assets in its territory. Their total installed capacity is 17% of the total installed capacity of the Russian energy system.

The largest socially oriented project of OJSC Gazprom is the gasification program for the regions of the Russian Federation. In 2005–2011, Gazprom's total investment in gasification of Russian regions exceeded RUB 146 billion. (excluding funds allocated by Gazprom for the construction of branch pipelines and gas distribution stations (GDS), which are an integral part of regional gasification), which made it possible to commission 1,292 gasification facilities. Gas first came to 2,524 settlements.

As a result of the work carried out, an increase in the average level of gasification in Russia by the beginning of 2012, according to preliminary estimates, may reach 9% - up to 63.2%, including in cities - up to 70%, in rural areas - up to 46.8%.

In 2012, Gazprom will allocate a record amount of investments for the gasification of Russian regions - RUB 37.66 billion. The volume of financing for the gasification of Russia will be increased by almost 30% compared to 2011. 69 constituent entities of the Russian Federation will take part in the gasification program, including the regions of Eastern Siberia and the Far East, where the Eastern Gas Program is being implemented.

Gazprom is a Russian gas production and distribution company, the largest corporation in Russia and one of the largest in the world. The main areas of activity are geological exploration, production, transportation, storage, processing and sale of gas and other hydrocarbons. The state is the owner of the controlling stake in Gazprom, it owns 50.002% of the shares. Full name - Open Joint Stock Company Gazprom. The headquarters is in Moscow.

Capitalization of Gazprom as of November 14, 2013 amounted to $ 357.93 billion (the third public company in the world by this indicator).

The discovery of large gas fields in Siberia, the Urals and the Volga region in the 1970s and 1980s made the USSR one of the largest gas producing countries. In 1989, the USSR created a joint ministry of oil and gas industry and a new organization - "Gazprom", which was in charge of the search for gas fields, gas production, delivery and sale. Viktor Chernomyrdin became the head of Gazprom.

In 2001-2003, Vladimir Putin actively reformed the leadership of Gazprom.

By early 2004, the state owned 38.7% of Gazprom's shares and had a majority on the board of directors. In 2004, Russian President Vladimir Putin promised to merge the state-owned company Rosneft with Gazprom. This would bring the state's stake in Gazprom to over 50%, after which all restrictions on the sale of Gazprom shares abroad would be lifted. Gazprom failed to buy the bankrupt Yukos company, instead being bought by Rosneft.

Nevertheless, in 2004 the state increased its stake in Gazprom shares to over 50% by purchasing the missing part of Gazprom shares.

The executive bodies of the Company are the Chairman of the Management Board of the Company (sole executive body) and the Management Board of the Company (collegial executive body).

Chairman of the Board of JSC "Gazprom" - Alexey Miller

Deputy Chairman of the Management Board - Alexander Medvedev

Press Secretary of the Chairman of the Management Board - Sergey Kupriyanov.

The supreme governing body of the company is the general meeting of shareholders. The company is obliged to hold an annual general meeting of shareholders annually. The annual general meeting of shareholders is held no earlier than two months and no later than six months after the end of the financial year. General meetings of shareholders held in addition to the annual are considered extraordinary.

The board of directors of the company carries out general management of the activities of the company:

• 1. Members of the board of directors of the company are elected by the general meeting of shareholders in the manner prescribed by the Federal Law "On Joint Stock Companies" and the charter, for a period until the next annual general meeting of shareholders.
• 2. Persons elected to the board of directors of the company may be re-elected an unlimited number of times.
• 3. By decision of the general meeting of shareholders, the powers of the board of directors of the company may be terminated early.
• 4. The number of members of the board of directors of the company is determined by the general meeting of shareholders, but there cannot be less than 9 members.
• 5. Election of members of the board of directors of the company is carried out by cumulative voting.
• 6. The chairman of the board of directors is elected by the members of the board of directors of the company from among them by a majority of votes.
• 8. The board of directors of the company elects the deputy chairman of the board of directors from among the members, by a majority of votes of the total number of votes.
• 9. The board of directors of the company has the right to re-elect its Chairman or his deputy at any time by a qualified majority of votes - at least two-thirds of the votes of the members of the board of directors.
• 10. The chairman of the board and members of the board of directors of the company are elected by the board of directors of the company for a period of 5 years.
• 11. The board of directors of the company has the right at any time to make a decision on the early termination of the powers of the chairman of the board of the company, members of the board of the company and on the formation of new executive bodies.

The competence of the general meeting of shareholders includes:

• 1. Introduction of amendments and additions to the charter of the company or approval of the charter of the company in a new edition;
• 2. Reorganization of the company;
• 3. Liquidation of the company, appointment of a liquidation commission and approval of interim and final liquidation balance sheets;
• 4. Determination of the number of members of the board of directors of the company, election of its members and early termination of their powers;
• 5. Determination of the number, par value, category (type) of declared shares and the rights provided by these shares;
• 6. Increase of the authorized capital of the company by increasing the par value of shares, as well as by placing additional shares by private subscription and in other cases;
• 7. Reduction of the authorized capital of the Company by reducing the par value of shares, by acquiring a part of shares by the company in order to reduce their total number, as well as by canceling shares acquired or redeemed by the company;
• 8. Election of members of the audit commission of the company and early termination of their powers;
• 9. Approval of the auditor of the company;
• 10. Approval of annual reports, annual financial statements, including profit and loss statements of the company, as well as distribution of profits, including the payment of dividends, and losses of the company based on the results of the financial year;
• 11. Determination of the procedure for holding the general meeting of shareholders;
• 12. Splitting and consolidation of shares;
• 13. Making decisions on approving transactions;
• 14. Making decisions on the approval of major transactions;
• 15. Acquisition of placed shares by the company;
• 16. Making a decision on participation in holding companies, financial and industrial groups, associations and other unions of commercial organizations;
• 17. Approval of internal documents governing the activities of the company's bodies;
• 18. Issues attributed to the competence of the general meeting of shareholders may not be transferred for decision to the board of directors of the company;
• 19. The General Meeting of Shareholders is not entitled to consider and make decisions on issues not attributed to its competence.

Thus, the open joint-stock company "Gazprom" is currently the largest enterprise in the Russian market and the main supplier of gas products. The main body of power in the open joint-stock company Gazprom is the general meeting of shareholders. The general meeting of shareholders is to resolve key issues of the open joint stock company. The general meeting of shareholders also appoints the board of directors. The board of directors of the company carries out general management of the activities of the open joint stock company.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

Introduction

1. Concept, essence, types of enterprises

2. a brief description of organizational and legal forms of the enterprise

3. Organizational and legal form of OJSC "Gazprom"

Conclusions and offers

List of used literature

Introduction

The central link of the market economy, in which decisions on the use of a limited number of goods are made and implemented, taking into account the circumstances external environment, the choice of options for solving problems aimed at achieving the desired end results are economic entities (organizations, enterprises, households).

In a market economy, an entrepreneur is free to use the possibilities of choosing options for solving problems, alternatives for development and defining his goals. The entrepreneur himself decides under what organizational and legal form to carry out his activities. Business forms of business are extremely diverse: this category includes both giant enterprises like Gazprom, as well as local specialty stores or family grocery stores with one or two employees and low daily sales.

The relevance of the topic of the course work is to consider the organizational and legal forms. Currently, in Russia, entrepreneurs are not always able to correctly choose the correct organizational and legal form for their enterprise. An incorrectly chosen organizational and legal form threatens to reduce the efficiency of the enterprise or that worse bankruptcy... A well-chosen organizational and legal form can provide an additional tool for the development of your business.

The purpose of the course work is to study the organizational and legal forms of the enterprise

The achievement of the goal implied the solution of the following tasks:

1. Define the concept, essence and types of enterprises.

2. Consider a brief description of the organizational and legal forms of the enterprise.

3. Consider the organizational and legal form of OAO Gazprom.

The object of this coursework is OJSC "Gazprom". The research subject is the organizational and legal forms of OJSC "Gazprom".

The most notable contribution to the theoretical development of questions about organizational and legal forms was made by such famous scientists as:

Barinov V.A., Batova T.N., Volkov O.I., Voronin S.I., Gornostay L.Ch., Gorfinkel V.Ya., Gruzinov V.P., Ivanov I.N., Serebrennikov G G., Turovets O.G., Fatkhutdinov R.A., Chichkina V.D., Yarkina T.V.

1. Concept, essence, typesenterprises

The basis of any economy is production - the production of goods, the performance of work, the provision of services. Without production there can be no consumption, you can only eat up the accumulated wealth for a while and end up with nothing. The form of organization of production in the modern world is an enterprise. That is why the enterprise is the main link in the economy. The state of the entire economy depends on how effective the activities of enterprises are, what their financial condition, technological and social "health" is. Enterprises are the basis of the complex pyramid of the country's economy.

When we get acquainted with an enterprise, primarily an industrial one, we see factory buildings, equipment, transport systems, communications, i.e. production and technical complex. Behind all this are people - workers, supply and sales workers, engineers, production organizers (managers), owners (shareholders), who enter into complex relationships in the course of the enterprise.

In order to more fully characterize the enterprise, it is necessary to familiarize yourself with the sales system of products, the circle of consumers, the supply system and suppliers of raw materials, materials, components, find out the organizational and legal form of the enterprise, the composition and value of property, the relationship of the enterprise with financial institutions, the state. Enterprises do not exist without financial and commercial activities and an appropriate legal organization. All this forms the economic unity of the enterprise.

Based on the foregoing, the essence of the enterprise can be viewed from various positions. On the one hand, an enterprise is a property complex used for carrying out entrepreneurial activities. The structure of the enterprise as a property complex includes all types of property intended for its activities, including land, buildings, structures, equipment, inventory, raw materials, products, debts, corporate name, trademarks, service marks and other exclusive rights.

At the same time, an enterprise is not only an aggregate technological processes, industrial buildings, equipment, but a certain social unity, formed by technical and organizational processes, economic relations developing within the enterprise ..

From this perspective, the concept of an enterprise can be formulated as follows:

An enterprise is an economic entity that has economic and administrative independence stipulated by the law, i.e. the rights of a legal entity, organizational, technical, economic and social unity, due to the common goals of activities: the production and sale of goods, works, services and profit.

The importance of the enterprise as the main link in the economy is determined by the following:

1. The enterprises manufacture products, perform work and provide services that constitute the material basis of the life of each person and society as a whole;

2. The enterprise is the main subject of relations developing in society regarding the production, sale, distribution and consumption of products;

3. Enterprises are a source of demand for factors of production, technological and product innovations, organizational and managerial innovations;

4. Enterprises are one of the most important sources of income generation for budgets of all levels;

5. At enterprises, the overwhelming majority of the population receives remuneration for their labor, materially providing themselves and their family members;

6. At enterprises, citizens who enter life undergo social adaptation, here the foundations of labor discipline are laid, a sense of responsibility is fostered, rules and habits of relationships between superiors and subordinates are formed, etc .;

7. Often in economic turnover, the term "firm" is used, which is understood as an economic entity engaged in various activities and having economic independence. Otherwise, a firm is an organization that owns and conducts business in an enterprise.

Currently, along with the word enterprise, such a concept as "firm" is included in the turnover. A firm is a name under which an enterprise (or their associations) act as an independent entity in economic activity. V market economy the brand name is of great importance and is protected by law. It brings considerable profits if the firm has conquered its share of the market with better products than competitors' products, after-sales service, etc. In addition, one or several names can function under a single company name.

The company has its own name, trade mark (brand), independent balance sheet, bank account. It bears property responsibility for its obligations, i.e. is a legal entity.

Each enterprise in the market seeks to produce those goods and services that give the greatest profit. At the same time, under market conditions, there is no guarantee that the company will receive it. All this depends on many circumstances: the correct definition of the unsatisfied desires of buyers and the orientation of the enterprise to their production, the level of production costs, which should be less than the income received from the sale of its products. The latter depends on the performance of the system, NTP. the level of organization of production and labor, the degree of competition, etc. This requires each enterprise to search for its own path of development, organization system, marketing, its own forms of management ..

It should be noted that it is small business that plays a significant role in the economies of almost all developed countries; it employs up to half of the working population. The term "small enterprise" characterizes only the size of the firm, but does not give an idea of ​​the organizational and legal form of the enterprise (private, state and other enterprises can be small). What are the advantages of small business: first of all, flexibility, high adaptive ability to changes in market conditions. The large-scale nature of small firms creates opportunities for widespread competition.

A significant percentage of small business bankruptcies keep only those who function most efficiently afloat. The role of small business in the modern economy is very diverse. It kind of connects the economy into a single whole and forms a kind of foundation on which more complex and higher levels of it grow .. economic administrative legal

In the conditions of market relations, legislatively and traditionally, fundamental principles have been formed, which, to one degree or another, are guided by enterprises.

1. Principle entrepreneurial autonomy... It is understood as the possibility of independent decision-making by the enterprise on the main issues of economic activity.

2. The principle of self-sufficiency - reimbursement from own funds only of current production costs, thereby ensuring simple reproduction.

3. The principle of self-financing, which is understood as the coverage of all financial costs of existence from the funds received after the sale of products.

4. Economic responsibility compensation for damage caused to individuals or organizations as a result of their economic activities with their own material and financial resources.

5. The principle of material interest material interest is understood as the introduction of a system that ensures the growth of the material well-being of the employee and the team, depending on the efficiency of labor.

These principles most fully satisfy the requirements of the market, are generally recognized and are found in all states with a market economy system.

Modern enterprises are classified according to a number of characteristics:

1. By means of activity. All enterprises can be divided into those operating in the sphere of material and non-material production.

The first area includes industrial, agricultural, transport and construction enterprises.

The second sphere includes enterprises that create services of various types (consumer services, health care, culture, education). Moreover, the development of the second sphere (the number of enterprises and those working for them) serves as an indirect but convincing evidence of the level of development of the sphere of material production. This conclusion is made on the basis that the lower costs are satisfied material needs, the more resources are directed to meet non-material needs. The volume of consumed services is considered one of the important characteristics of the level and quality of life of the population. V developed countries more than half of the economically active population is employed in the field of non-material production.

2. By the number of types of products manufactured, enterprises differ as specialized, i.e. producing a limited number of goods, and multi-program, producing different goods.

3. Depending on the size of the enterprise, they are divided into large, medium and small.

Thus, an enterprise is an economic entity with economic and administrative independence stipulated by the law. Any enterprise strives to survive in the competition, increase the sales of its products, increase the company's income, reduce production costs by introducing innovative technologies, and take a leading position in the market.

2. Brief description of organizational and legal formsenterprises

The organizational and legal form is understood as the method of securing and using property by an economic entity and the resulting legal status and goals of entrepreneurial activity.

A correctly chosen organizational and legal form of an enterprise can give founders additional tools to implement their plans for the development and protection of their business.

The organizational and legal forms of entrepreneurial activity include the following types:

4. Joint stock company;

5. People's enterprise;

9. Simple partnership;

11. Intra-firm entrepreneurship.

Business partnerships are commercial organizations with pooled capital divided into shares. A contribution to the property of a business partnership may be money, securities, other things or property rights or other rights that have a monetary value. Business partnerships can be created in the form of a full partnership and limited partnership (limited partnership). Individual entrepreneurs and commercial organizations can be participants in general partnerships and general limited partnerships.

Full partnership - it is recognized as a partnership, the participants of which, in accordance with the concluded agreement, are engaged in entrepreneurial activity on behalf of the partnership and are responsible for its obligations with all property belonging to it. A person can only be a member of only one full partnership.

A general partnership is created and operates on the basis of a memorandum of association, which is signed by all of its participants. The memorandum of association must contain the following information:

1. The name of the full partnership;

2. Location;

3. The order of its management;

4. Conditions on the amount and procedure for changing the shares of each of the participants in the contributed capital;

5. The size, composition, timing and procedure for making contributions by them;

6. On the responsibility of participants for violation of obligations to make contributions.

The management of the activities of a full partnership is carried out by the general agreement of all participants, but the articles of association may provide for cases when a decision is made by a majority of votes of the participants. Each participant in a full partnership has the right to act on behalf of the partnership, but if joint management of the partnership's affairs by its participants, the consent of all the participants in the partnership is required to complete each transaction.

The profits and losses of a full partnership are distributed among its participants in proportion to their shares in the contributed capital.

A limited partnership is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are responsible for the partnership's obligations with their property, there are one or more contributing participants who bear the risk of losses associated with the activities of the partnership, within the amount of their contributions and do not take part in business activities.

A limited partnership is created and operates on the basis of a memorandum of association, which is signed by all participants in the partnership.

The minimum and maximum amount of the contributed capital is not limited. This is due to the fact that the general partners are responsible for the obligations of the partnership with all their property.

A limited partnership is created for the purpose of making a profit and can engage in any activity not prohibited by law. At the same time, for certain types of activities, it is necessary to obtain a special permit.

Limited Liability Company (LLC) is a legal entity established by one or more persons, the authorized capital of which is divided into certain shares. The LLC participants bear the risk of losses only within the limits of the value of their contributions.

Members of the society can be citizens and legal entities. The maximum number of members of the company should not be more than fifty.

The constituent documents are the constituent document and the charter. If the company is founded by one person, the founding person is the charter approved by this person.

If the number of participants in the company is from two or more, a memorandum of association is concluded between them, in which the founders undertake:

1. Create a society and also determine the composition of the founders of the society;

2. The size of the authorized capital and the size of the share of each of the founders of the company;

3. The size and composition of contributions, the procedure and terms of their introduction into the charter capital of the company at its foundation;

4. Liability of the founders of the company for violation of the obligation to make contributions;

5. Conditions and procedure for distribution of profits among the founders of the company;

6. The composition of the bodies of the company and the procedure for the withdrawal of participants from the company. A contribution to the authorized capital can be money, securities, property rights that have a monetary value. Each founder of the company must fully contribute to the authorized capital of the company during the term. At the time of state registration of the company, the authorized capital must be paid by the founders at least half.

An additional liability company is a company founded by one or more persons, the authorized capital of which is divided into shares of certain constituent documents sizes. Participants of the company with additional liability jointly and severally bear subsidiary liability for its obligations with their property and the same multiple of the value of their contributions for all to the value of their contributions, established by the constituent documents of the company.

In the event of the bankruptcy of one of the company's participants, his liability for the company's obligations is distributed among the participants in proportion to their contributions, unless a different procedure for the distribution of liability is provided for by the company's constituent documents.

A joint-stock company is a commercial organization, the authorized capital of which is divided into a certain number of shares, certifying the obligations of the company's participants in relation to the joint-stock company. Shareholders are not liable for the company's obligations and incur losses associated with its activities, within the value of their shares.

A closed joint-stock company is a company whose shares are distributed only among the founders or another, predetermined circle of persons. A closed joint-stock company does not have the right to conduct an open subscription to the shares issued by it or otherwise offer them for purchase to an unlimited number of persons. The number of shareholders must not exceed fifty.

The founders of the joint-stock company are citizens and legal entities who have made a decision to establish it. The number of founders of an open company is not limited, and the number of founders of a closed company may not exceed fifty people.

A production cooperative (artel) is recognized as voluntary association citizens on the basis of membership for joint production or other economic activity (agricultural or other products, processing, trade), mainly on their personal labor and other participation and association and its members (participants) of property shares.

A member of the cooperative is obliged to make a share contribution to the property of the cooperative. A share contribution of a member of a cooperative can be money, securities, other property, including property rights, as well as other objects of civil rights. Land plots and other natural resources can be a share contribution to the extent that their circulation is allowed by the laws on land and natural resources. The size of the share contribution is established by the charter of the cooperative. By the time of state registration of the cooperative, the member of the cooperative must pay at least 10% of the share contribution.

The rest is paid within a year after state registration. The share contributions form the cooperative's share fund, which determines the minimum size of the cooperative's property that guarantees the interests of its creditors.

The governing bodies of the cooperative are the general meeting of its members, the supervisory board and executive bodies - the board and the chairman of the cooperative. The supreme governing body of the cooperative is the general meeting of its members, which has the right to consider and make decisions on any issue of the formation and activities of the cooperative.

A unitary enterprise is a commercial organization that is not endowed with the ownership right to the property assigned to it by the owner, which is indivisible and cannot be distributed by contributions, including among the employees of the enterprise.

A federal-owned unitary enterprise based on the right of operational management is a federal government-owned enterprise.

A state-owned enterprise in relation to the property assigned to it exercises, within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property, the right to own, use and dispose of it.

The constituent document of a unitary enterprise is the charter, which must contain the following information:

1. The name of the unitary enterprise with an indication of the owner of its property;

2. Its location;

3. The procedure for managing the activities of a unitary enterprise;

4. Subject and objectives of the enterprise;

5. The size of the authorized capital, the procedure and sources of its formation;

6. Other information related to the activities of the enterprise.

A financial and industrial group is understood as a set of legal entities acting as a parent company and subsidiaries, or having combined their tangible and intangible assets in full or in part on the basis of an agreement on the creation of a financial and industrial group for the purpose of technological or economic integration for the implementation of investment and other projects and programs, aimed at increasing competitiveness and expanding markets for goods and services, increasing production efficiency, creating new jobs.

Members of a financial and industrial group can be legal entities that have signed an agreement on its creation, and the central company of a financial and industrial group established by them, or a parent and subsidiary that forms a financial and industrial group. The financial and industrial group may include commercial and non-profit organizations, including foreign ones, with the exception of public and religious organizations.

The supreme governing body of a financial and industrial group is the Board of Governors of the financial and industrial group, which includes representatives of all its members. The competence of the Board of Governors of a financial and industrial group is established by an agreement on the creation of a financial and industrial group.

The Association of Entrepreneurial Organizations is an agreement between commercial organizations in order to coordinate their entrepreneurial activities, as well as represent and protect common property interests. Associations of commercial organizations are non-profit organizations, but if, by the decision of the participants, the association is entrusted with the conduct of entrepreneurial activity, such an association is transformed into a business society or partnership in the manner prescribed The Civil Code RF, or can create a business company for entrepreneurial activity or participate in such a company.

An association on a voluntary basis may unite public, other non-profit organizations and institutions. The members of the association retain their independence and the rights of a legal entity, can use its services free of charge, at their discretion, leave the association at the end of the financial year.

The supreme governing body of the association is the general meeting of its members. The executive governing body can be a collegial and sole governing body.

In a developed market economy in Lately the formation of intra-firm entrepreneurship is observed, the essence of which is the organization of small implementation enterprises in the largest companies to test inventions and utility models.

Experience shows that intra-firm entrepreneurship can develop if the creative employees of the firm (individual divisions) are "provided" by the management of the firm with the following conditions that make it possible to comprehensively demonstrate their innovative nature of activity:

1. Freedom to dispose of the financial and material and technical resources necessary for the implementation of an entrepreneurial project;

2. Independent entry into the market with finished products of labor;

3. The ability to conduct your own personnel policy and special motivation of employees necessary for the implementation of their own entrepreneurial project;

4. Disposal of a part of the profit received from the implementation of a personal project;

5. Taking on a part of the risk in the implementation of the project.

The fundamental principle is that the entrepreneur acts within the firm as the owner of his own firm, and not as an employee. Consequently, the internal entrepreneur should be focused on the implementation of his personal idea, on the achievement of a specific end result. This approach liberates employees, heads of departments, and allows them to show entrepreneurial talent.

Thus, an entrepreneur can independently choose one or another organizational legal form. A correctly chosen organizational and legal form can give an entrepreneur the tools to develop his business.

3. Organizationallegal form of OJSC "Gazprom"

Gazprom is a Russian gas production and distribution company, the largest corporation in Russia and one of the largest in the world. The main areas of activity are geological exploration, production, transportation, storage, processing and sale of gas and other hydrocarbons. The state is the owner of the controlling stake in Gazprom, it owns 50.002% of the shares. Full name - Open Joint Stock Company Gazprom. The headquarters is in Moscow.

Capitalization of Gazprom as of November 14, 2013 amounted to $ 357.93 billion (the third public company in the world by this indicator).

The discovery of large gas fields in Siberia, the Urals and the Volga region in the 1970s and 1980s made the USSR one of the largest gas producing countries. In 1989, the USSR created a joint ministry of oil and gas industry and a new organization - "Gazprom", which was in charge of the search for gas fields, gas production, delivery and sale. Viktor Chernomyrdin became the head of Gazprom.

In 2001-2003, Vladimir Putin actively reformed the leadership of Gazprom.

By early 2004, the state owned 38.7% of Gazprom's shares and had a majority on the board of directors. In 2004, Russian President Vladimir Putin promised to merge the state-owned company Rosneft with Gazprom. This would bring the state's stake in Gazprom to over 50%, after which all restrictions on the sale of Gazprom shares abroad would be lifted. Gazprom failed to buy the bankrupt Yukos company, instead being bought by Rosneft.

Nevertheless, in 2004 the state increased its stake in Gazprom shares to over 50% by purchasing the missing part of Gazprom shares.

The executive bodies of the Company are the Chairman of the Management Board of the Company (sole executive body) and the Management Board of the Company (collegial executive body).

Chairman of the Board of JSC "Gazprom" - Alexey Miller

Deputy Chairman of the Management Board - Alexander Medvedev

Press Secretary of the Chairman of the Management Board - Sergey Kupriyanov.

The supreme governing body of the company is the general meeting of shareholders. The company is obliged to hold an annual general meeting of shareholders annually. The annual general meeting of shareholders is held no earlier than two months and no later than six months after the end of the financial year. General meetings of shareholders held in addition to the annual are considered extraordinary.

The board of directors of the company carries out general management of the activities of the company:

1. Members of the board of directors of the company are elected by the general meeting of shareholders in the manner prescribed by the Federal Law "On Joint Stock Companies" and the charter, for a period until the next annual general meeting of shareholders.

2. Persons elected to the board of directors of the company may be re-elected an unlimited number of times.

3. By decision of the general meeting of shareholders, the powers of the board of directors of the company may be terminated early.

4. The number of members of the board of directors of the company is determined by the general meeting of shareholders, but there cannot be less than 9 members.

5. Election of members of the board of directors of the company is carried out by cumulative voting.

6. The chairman of the board of directors is elected by the members of the board of directors of the company from among them by a majority of votes.

8. The board of directors of the company elects the deputy chairman of the board of directors from among the members, by a majority of votes of the total number of votes.

9. The board of directors of the company has the right to re-elect its Chairman or his deputy at any time by a qualified majority of votes - at least two-thirds of the votes of the members of the board of directors.

10. The chairman of the board and members of the board of directors of the company are elected by the board of directors of the company for a period of 5 years.

11. The board of directors of the company has the right at any time to make a decision on the early termination of the powers of the chairman of the board of the company, members of the board of the company and on the formation of new executive bodies.

The competence of the general meeting of shareholders includes:

1. Introduction of amendments and additions to the charter of the company or approval of the charter of the company in a new edition;

2. Reorganization of the company;

3. Liquidation of the company, appointment of a liquidation commission and approval of interim and final liquidation balance sheets;

4. Determination of the number of members of the board of directors of the company, election of its members and early termination of their powers;

5. Determination of the number, par value, category (type) of declared shares and the rights provided by these shares;

6. Increase of the authorized capital of the company by increasing the par value of shares, as well as by placing additional shares by private subscription and in other cases;

7. Reduction of the authorized capital of the Company by reducing the par value of shares, by acquiring a part of shares by the company in order to reduce their total number, as well as by canceling shares acquired or redeemed by the company;

8. Election of members of the audit commission of the company and early termination of their powers;

9. Approval of the auditor of the company;

10. Approval of annual reports, annual financial statements, including profit and loss statements of the company, as well as distribution of profits, including the payment of dividends, and losses of the company based on the results of the financial year;

11. Determination of the procedure for holding the general meeting of shareholders;

12. Splitting and consolidation of shares;

13. Making decisions on approving transactions;

14. Making decisions on the approval of major transactions;

15. Acquisition of placed shares by the company;

16. Making a decision on participation in holding companies, financial and industrial groups, associations and other unions of commercial organizations;

17. Approval of internal documents governing the activities of the company's bodies;

18. Issues attributed to the competence of the general meeting of shareholders may not be transferred for decision to the board of directors of the company;

19. The General Meeting of Shareholders is not entitled to consider and make decisions on issues not attributed to its competence.

Thus, the open joint-stock company "Gazprom" is currently the largest enterprise in the Russian market and the main supplier of gas products. The main body of power in the open joint-stock company Gazprom is the general meeting of shareholders. The general meeting of shareholders is to resolve key issues of the open joint stock company. The general meeting of shareholders also appoints the board of directors. The board of directors of the company carries out general management of the activities of the open joint stock company.

Conclusions and offers

So, in this paper, we briefly reviewed the modern organizational and legal forms of enterprises in the Russian Federation, some of the advantages and disadvantages of legal forms.

Let's make brief conclusions on this course work. The state of the entire economy depends on how effective the activities of enterprises are, what their financial condition, technological and social "health" is. Enterprises are the basis of the complex pyramid of the country's economy.

An enterprise is an economic entity that has economic and administrative independence stipulated by the law, i.e. the rights of a legal entity, organizational, technical, economic and social unity, due to the common goals of the activity: the production and sale of goods, works, services and profit.

Enterprises can be classified according to various quantitative and qualitative parameters. The main quantitative parameters are the number of employees and the annual turnover of capital.

In accordance with the criterion of the number of employees, the following are distinguished:

1. Small businesses or small businesses (up to 100 people);

2. Medium-sized enterprises, or medium business(up to 500 people);

3. Large enterprises, or large business (over 500 people).

The organizational and legal forms of entrepreneurial activity include the following types:

1. Business partnerships and companies;

2. Limited Liability Company;

3. Company with additional liability;

4. Joint stock company;

5. People's enterprise;

6. Production cooperative;

7. State and municipal unitary enterprises;

8. Associations of business organizations;

9. Simple partnership;

10. Association of business organizations;

11. Intra-firm entrepreneurship;

An entrepreneur can independently choose one or another organizational and legal form. A correctly chosen organizational and legal form can give an entrepreneur the tools to develop his business.

Unfortunately, it is impossible to offer any mathematical model for assessing the effectiveness of the use of any property or their combination, since the management processes with a particular property do not lend themselves to a strict description due to the complexity of the content and quantitative uncertainty.

This course work was considered on the example of Gazprom. Gazprom is currently the largest enterprise on the Russian market and the main supplier of gas products. The main body of power in the open joint-stock company Gazprom is the general meeting of shareholders. The general meeting of shareholders is to resolve key issues of the open joint stock company. The general meeting of shareholders also appoints the board of directors. The board of directors of the company carries out general management of the activities of the open joint stock company.

Listok used literature

1. Barinov V.A. Organizational design. Textbook. - Publisher: "INFRA-M", 2011. - 384 p.

2. Batova T.N. Economics of an industrial enterprise: Textbook / T.N. Batova, O. V. Vasyukhin, E.A. Pavlova, L.P. Sazhnev. - SPbGU ITMO, 2011 .-- 248 p.

3. Volkov OI Economics of an enterprise (firm): Textbook / Ed. prof. O.I. Volkova and Assoc. O.V. Devyatkina. - M. INFRA-M, 2012 - 604 p.

4. Voronin S.I. Organizational Design: A Study Guide. - Voronezh: Publishing house of VSTU, 2012 .-- 105 p.

5. Ermine L.Ch. Organization, planning and production management. Tutorial. / L.Ch. Ermine, N.I. Novitsky, A.A. Goryushkin. - Publisher: KnoRus, 2010 .-- 320 p.

6. Gorfinkel V.Ya. Enterprise Economics: Textbook for universities / ed. V.Ya. Gorfinkel, prof. V.A. Shvandara. - M .: UNITI-DANA, 2012 .-- 670 p.

7. Gruzinov V.P. Enterprise Economics: Textbook for universities - M .: Banks and stock exchanges, UNITI, 2012. - 535 p.

8. Ivanov I.N. Organization of production at industrial enterprises. - M .: Infra-M, 2011 .-- 352 p.

9. Ivanov I.N. Organization of production at industrial enterprises: Textbook - M.: INFRA - M, 2009. - 351 p.

10. Serebrennikov GG Organization of production: Textbook. allowance. - Tambov: Publishing house of Tamb. state tech. University, 2010 .-- 96 p.

11. Turovets OG, VB Rodionov, V.N. Rodionova, B. Yu. Serbinovsky. Organization of production at the enterprise. - Rostov n / a: March, 2010 .-- 464 p.

12. Fatkhutdinov R.A. Production management: Textbook for universities / R.A. Fatkhutdinov. - SPb .: Peter, 2011 .-- 491 p.

13. Chichkina V.D. Economics of industrial enterprises: textbook / V.D. Chichkina. - M .: Knorus, 2010 .-- 203 p.

14. Yarkina T.V. Fundamentals of Enterprise Economics: A Short Course. Tutorial. - M., 2009 .-- 312 p.

Posted on Allbest.ru

...

Similar documents

Concept, economic essence and functions of an enterprise, its main features. Characteristics of the organizational and legal forms of commercial and non-commercial enterprises, their advantages and disadvantages. The influence of the choice of the form of the enterprise on its activities.

term paper added 03/19/2016


The essence of the organizational and legal forms of the enterprise, their varieties and characteristics, distinctive features and selection criteria. Features of the legal forms of commercial and non-commercial enterprises. Calculation of the annual labor intensity of work, wages fund.

term paper, added 05/13/2009


The concept of the organizational and legal form of an enterprise. Types of enterprises depending on the organizational and legal forms. Business partnerships and companies. Public and religious associations. Other organizational and legal forms of enterprises in the Russian Federation.

abstract, added 11/15/2010


Organizational and legal forms of an enterprise: concept and essence, characteristics, advantages and disadvantages. Analysis of the efficiency of using the resources of LLC "Orchid" for 2012-2014. The composition and structure of working capital and labor resources enterprises.

term paper, added 12/18/2015


Organizational, economic and legal forms of enterprises, their characteristics. Evolution of organizational, economic and legal forms of enterprises in Russia during the transition period. Analysis of promising forms of large-scale entrepreneurship for the Russian Federation.

term paper, added 05/11/2008


Non-profit and commercial organizations, unitary enterprises: concept, types, procedure for creation and features of the organization of finance. The main directions of improving the basic organizational and legal forms of enterprises in the Russian Federation.

term paper, added 07/08/2014


Theoretical aspects of the study of organizational and legal forms various enterprises: the essence, classification, order of creation and features of the organization of finance. Distinctive features of organizational and legal forms of non-profit and unitary organizations.

term paper, added 11/11/2010


The enterprise and its types. Organizational and legal forms of the enterprise. The problem of Ukrainian enterprises. Crisis tendencies of the Ukrainian economy. The problem of bankruptcy of Ukrainian enterprises. Search for ways to rehabilitate insolvent bankrupt enterprises.

test, added on 12/01/2007


The concept of organizational and legal forms for an enterprise in the Russian Federation, the problems of their choice and functioning. Calculation of the labor intensity of the production program, depreciation, production costs, selling prices and break-even of the organization.

term paper, added 06/20/2010


The concept of an enterprise as a legal entity. Organizational and legal forms of the enterprise. Classification of an enterprise by type of economic activity. Distinctive features of commercial and non-commercial enterprises. Composition of constituent documents.