Department of Operational Control Tax Inspectorate. Legislative base of the Russian Federation. Designing the optimal number of employees of the division

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Ministry of Education and Science of the Russian Federation

GOU VPO "Ufa State Aviation Technical University"

Institute of economics and management

Department of Taxes and Taxation

Course work

by discipline: Tax administration

on the topic: Operational Control Department

Introduction

2. Characteristics of the current legislation constituting the basis of the structure under study

5. Construction of the interconnection scheme of this unit with other tax system units

Conclusion

Bibliography

Introduction

The purpose of the work is the formation of the organizational structure of the department and the development of a model of its functioning.

The implementation of this goal led to the need to solve the following tasks: Organizational tax laws

Learn instructive materials, as well as literary sources related to the studied department

Build the relationship schemes of the department with other tax inspection departments;

Design the optimal number of the structural unit with fixing functions and justify the loading of the artist.

Build a diagram of the relationship of the department with various production links

The subject of the study is the operational control department. The object of the study is the activities of the operational control department. The subject of the study is a combination of tax relations arising in the process of the division.

1. Characteristics of the structural division of the tax system

The department in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, the Tax Code of the Russian Federation, other federal laws, international treaties of the Russian Federation, acts of the President of the Russian Federation and the Government of the Russian Federation, regulatory legal acts of the Ministry of Finance of the Russian Federation, the Regulations on the Federal Tax Service, the Regulations on Inspection, Regulatory and Other Legal Acts of the Federal Tax Service of Russia, legal acts of the Federal Tax Service Office for the city in Moscow (hereinafter referred to as management), as well as this Regulation.

The department heads the head of the operational control department, which is subject to the Inspection Head or Deputy Head of the Inspectorate, who oversees this department in accordance with the order on the distribution of responsibilities between the head of the inspection and the deputy head of the inspection.

Qualification Requirements for Professional Knowledge:

Specialist - expert should know:

Constitution of the Russian Federation, federal constitutional laws, federal laws;

decrees of the President of the Russian Federation, Decree of the Government of the Russian Federation, other regulatory legal acts in relation to the execution of official duties;

legal basis for the passage of the Federal State Civil Service;

rules of business etiquette, the procedure for working with citizens' appeals;

rules and norms of labor protection, safety and fire protection;

office regulations of the Interdistrict Inspectorate of the Federal Tax Service No. 6 in the Astrakhan region;

procedure of SO service information, instructions for office work;

official Regulations.

Qualification requirements for professional skills:

Specialist - expert must have skills:

work in the field corresponding to the activities of the structural unit, the fulfillment of the tasks;

qualified work planning, examination of projects of regulatory legal acts, preparation of service documents;

conducting office work, making business letters;

collecting and systematizing relevant information in the established field of activity, the use of computer and other office equipment, using software products.

Principles of formation of intrastructural relations department

The department in its activities is based on the following basic principles:

The principle of unity, the principle of functionality, accuracy of work, discipline, etc.

The principle of functionality is that each employee must deal with his business, thereby providing more fruitful activities of the department. Every person should do what he likes and what he can do, then there will be satisfaction from work and, therefore, well-performed work. The functional principle passed the tax services of almost all countries. His meaning is that everyone should do his own business. People who can and love to explain should work with taxpayers. And there are people who do not like to explain - they are more attracted, for example, work on the computer. They can bring more benefits in the information entry departments. Analysts should be engaged in analysis, economists - cameral checks, etc.

The principle of confidentiality of information is that employees of the department of cameral inspections, as well as employees of the entire tax system, are not right to disclose state and tax secrets.

The principle of unity of work means the unity of all parts of one whole, i.e. The activities of the department must be associated with the activities of the entire tax service. Any changes in the plans of one department must be appropriately reflected in the plans of other departments.

2. The characteristics of the current legislation constituting the basis of the department's activities

In the process of carrying out its activities, tax authorities, and accordingly, the department of work with taxpayers and the media are guided by a certain list of regulatory acts regulating relations in the field of taxation.

Constitution of the Russian Federation. Contributing tax relations in the Constitution of the Russian Federation, have the highest legal force, direct effects and apply throughout the territory of the Russian Federation. In particular, the subjects of taxation and their guarantee are determined, the competence of the authorities of the Russian Federation in the field of tax regulation and lawmaking.

The main regulatory legal act defining the rights, duties, powers, the responsibility of tax authorities, and therefore the department of work with taxpayers and the media is the Tax Code of the Russian Federation.

The most important of the laws regulating the activities of tax inspections is the Law of the Russian Federation "On the tax authorities of the Russian Federation" of July 17, 2009 No. 162-ФЗ. The law determines the tasks and structure of tax authorities, the rights and obligations of tax authorities in the exercise of tax control. It also indicates the responsibility of tax inspections and their officials, as well as their social guarantees.

The Regulation on the Federal Tax Service, approved by Decree of the Government of the Russian Federation of September 30, 2004, determines the powers of the FTS, the organization of the activities of the FTS.

In order to streamline the work of the tax authorities to provide taxpayers for information and explanations on taxes and fees to the Order of the Ministry of Education and Science of Russia of April 10, 2004 No. SAE-3-27 / 468, the regulations for the organization of work with taxpayers were approved. This document regulates all the work of tax inspections with taxpayers - starting the rules of the behavior of inspectors to the order of reconciliation.

Order of the Ministry of Internal Affairs of the Russian Federation "On the procedure for taking taxpayers in the inspectorates of the MNS of Russia." In the regulation of the organization of work with taxpayers, reference is given to the need to comply with the Order of the Ministry of Anga of Russia dated 10.29.03. No. BG-3-27 / 575 "On the procedure for taking taxpayers in the Inspections of the MNS of Russia", in particular the organization of receiving taxpayers daily during the entire working time . It is recommended to use the principle of replacement. The work of the official of the department of work with taxpayers in direct reception of taxpayers should not exceed 4 hours a day.

As the main legislative document, through which the structure under study operates, is definitely the Tax Code of the Russian Federation, as well as legislative and regulatory documents, publications issued in recent years, as well as information available in the Internet network.

Based on statistical data and actual material published in prints, tables are drawn up.

We have compiled a developed system with the help of the institutional theory of Douglas North.

Everything together forms the motivating structure of the activities of this unit, which should be developed and offered to prize in practice.

4. Designing the optimal number of employees of the division

where Chi is the number of employees on the implementation of i-oh function

Tei - the overall laboriousness of the performance of the function

F - Effective Time Fund (annual \u003d 1860 hours)

The number of management - 0.58chelovka

The number of employees as a specialist of 1 discharge - 2.6 people

The number of employees for a specialist position - 2.87 people

I reviewed the design of the optimal number of employees of the unit, and also allocated their functions. The optimal number of employees of the department is 6.05 people to eliminate the loss of working time, but if rounded to the nearest whole, then we will get about 6 people. Such is the optimal number of information technology.

As you can see from the schedule, all employees performing basic functions, managerial functions, employee, managerial functions are busy at 100%. Just did not find at work.

On the optimized schedule, we see that the load of workers is distributed evenly.

5. Interconnection of the department with other structural divisions of the tax system

When constructing the interconnection scheme of the operational control unit with other structural divisions, proceed from the logic of the relationship and the functional load.

The construction of the relationship scheme must be focused on such progressive theoritical developments of as reengineering, the concept of domestic markets of corporations, the theory of alliances.

Reengineering, or restructuring on the modern information and technological basis of the organization of production and management. This is the theory, and methods of comprehensive recovery of corporations, management renaissance with coverage and reconstruction of all elements without exception, including systems of human motivation and incentives. Within the framework of this direction, new effects of increasing efficiency are also considered associated with the reduction of the size and optimization of economic entities, and the potential of matrix structures that organically combine linear and software guide, and the possibilities of operation of complex target teams, and much more. The management mechanism of the firm is configured to master the market - analysis of its capacity, the organization of the sale of goods, methods of stimulating sales, ensuring the competitiveness of goods and services.

2. The concept of domestic markets of corporations (or organizational markets). It is characterized by transferring the patterns and principles of market economy on the internal activities of corporations. Such revolutionary transformations should cover all their units (linear, functional, marketing and even the apparatus of senior managers). They become autonomous links that buy and sell goods and services, participating in intra-ammone and interfirm turnover, and unite united information networks, financial systems and entrepreneurial culture. Thanks to the development of direct connections, organizational markets sharply reduce many types of expenses, firms' attention focuses on justifying the transition from hierarchical to horizontal management structures, on finding a favorable relationship between large and small operations.

According to this concept of units with broad economic independence within enterprises, can promptly make changes to the production of goods, the provision of services, to the entire system of relations with consumers. On this basis, and using information technology, network organizations with distributed autonomous units are formed, the so-called virtual corporations. A fundamentally new management facility appears, requiring very thin setting. The development of the Democratic Corporation is also adjacent to this area, providing for broad decentralization of management with the development of democratic forms and methods of functioning of units and managers.

3. The theory of alliances (associative forms of organization and management). Integration processes in management, oriented to more efficient use of all types of resources (and primarily scientific and technical, investment and financial), lead to the emergence of diverse forms of horizontal association of organizations. Flat organizational hierarchies are formed around the main processes that have specific goals. These are not only the so-called horizontal corporations, but also strategic unions, various modifications of conglomerates, consortiations, holdings, economic associations and groups.

The new corporate model provides for the expansion of cooperation among competitors, suppliers and consumers and thereby changes the idea of \u200b\u200bthe boundaries of the organization. The professional knowledge and skills of each partner make it possible to create a more efficient organization in which any function and process are implemented at the global level. Companies are united in order to use specific market opportunities that separately taken organizations cannot be implemented. Special attention is paid to the problem of the comprehensive development of human resources. Attitude towards people as a leading resource, to capital, and not as a personalized production costs, it becomes hardly the central postulate of the organization's theory. Important importance is attached to the problem of confidence - to the management system, accepted solutions, their execution, managers.

Conclusion

My job was to analyze the Department of Operational Control of the Tax Inspectorate.

Ottela operational control is primarily a structural division of the Federal Tax Service of Russia.

The department in its activities is guided by the Constitution of the Russian Federation, federal constitutional laws, the Tax Code of the Russian Federation, other federal laws, international treaties of the Russian Federation, acts of the President of the Russian Federation and the Government of the Russian Federation, regulatory legal acts of the Ministry of Finance of the Russian Federation, the Regulations on the Federal Tax Service, Regulations on the inspection, regulatory and other legal acts of the Federal Tax Service of Russia, as well as this Regulation.

The management and control of the department's activities is carried out by the Head of Inspection or Deputy Head of the Inspection, who oversees this department in accordance with the order on the distribution of responsibilities between the head of the inspection and the deputy head of the inspection.

I reviewed the design of the optimal number of employees of the division. The optimal number of employees of the department of 6 people.

Built a schedule, and on the basis of the data obtained, saw that all department workers operate at 100%.

Also offered the version of the organizational structure of the division.

Bibliography

1. Tax Code of the Russian Federation (Part 1 and 2). Official text. - M.: 2004.

2. On the tax authorities of the Russian Federation: the law of the Russian Federation No. 943-1 of 21.03.1991

3. Decree of the President of the Russian Federation dated 09.06.2006 N 577 "On the classified ranks of federal state civil servants of the Federal Tax Service and its territorial authorities"

4. Decree of the President of the Russian Federation dated September 27, 2005 N 1131 (ed. Dated July 26, 2008) "On qualification requirements for the experience of civil service (public service) or experience in a specialty for federal state civil servants"

5. Decree of the President of the Russian Federation of 09.03.2004 N 314 (ed. From 06.22.2010) "On the system and structure of federal executive bodies"

6. 2 Position of the Government of the Russian Federation of September 30, 2004 N 506 (Ed. From 06/15/2010) "On Approval of the Regulations on the Federal Tax Service"

7. Tax Bulletin.

8. Russian Economic Journal.

9. Financial newspaper.

10. Economy and life.

11. "Glavbuch" Periodic magazine for accountant http://www.glavbukh.ru/

12. Association of Control and Accounts of Russia, http://www.ach-fci.ru/legislation/respbashkor.

13. Bank of documents "Regulatory legal acts issued by the President of the Republic of Bashkortostan and the Administration of the President of the Republic of Bashkortostan", http://ukaz-rb.ru/

14. Magazine "Povrovik" http://www.kadrovik.ru/

15. Official Status of the FTS RF www.nalog.ru

16. Russian tax portal http://www.taxpravo.ru/

17. Moscow site regional branch All-Russian Public Organization "Association of Lawyers of Russia", http://www.moaur.ru/index.html

18. Website about accounting, taxes and audit, http://www.buhgalteria.ru/.

19. Site Department of the Federal Tax Service of Russia in the Perm region, http://www.r59.nalog.ru/index.php?topic\u003dwww.r59.nalog.ru

20. Federal Financial Information Agency http://www.buhnews.ru/

21. Federal Treasury. Official site. http://www.roskazna.ru/

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Head of Communication Operational Control Department

The direct employer "" is looking for an employee to a vacant place in his organization for the position "".

Mandatory requirement Employer for the experience of the desired employee: more than 6 years.

Type of employment at the vacant place of work " Head of Communication Operational Control Department"In the company (company, organization, IP)" OJSC Moscow Node Communication Energy" : Full employment, full day.

Vacancy number 1792686 for office " Head of Communication Operational Control Department"refers to the industry "Information Technology, Internet, Telecom "→" Telecommunications " .

Vacancy number 1792686 for office " Head of Communication Operational Control Department"Added to the site database on work and employment Electronic employment service in Sunday, October 6, 2019 of the year And after publishing a moderator of a web portal for job seekers is available for viewing to all registered unemployed.

Date of renewal Profile Vacancies № 1792686 for office Head of Communication Operational Control Department"On the website of the electronic employment service: Friday, October 25, 2019.

Company (organization, firm, IP) " OJSC Moscow Node Communication Energy"Offered work in the city Moscow.

Vacant job in the company " OJSC Moscow Node Communication Energy"Located in address: Moscow, Belovezhskaya Street, 4b, m. Youth.

Employer of the company (firm, organization) "JSC Moscow Energy Communication Node" It can offer approximately the following labor payment: from 90,000 to 110000 rubles. until the deduction of NDFL on vacant position.

In the duty of the employee at the vacant place "Head of Operational Control Department The following is:

Organization and planning work of the department of operational control of the communication network - on duty shifts of technical specialists.
Functions of the department - Registration and maintenance of emergency incidents, primary malfunction diagnostics, coordination of action by solving incidents, control of regulatory troubleshooting time.
Network segments and services - Transport network (SDH / PDH), IP / MPLS data transmission network, telephone communications, video conference call, Internet access, etc.

Requirements for the employee for positions " Head of Communication Operational Control Department"Employed" OJSC Moscow Node Communication Energy" in the town MoscowThe following:

Higher Professional Education - Communication, Telecommunications.

Work experience in the field of operating telecommunications equipment and systems of at least 5 years.

Experience with monitoring and telecommunication equipment management systems.

MS Word, MS Excel, MS Visio, MS PowerPoint, MS Outlook - "Confident User".

Experience in managing the team of technical specialists.

Working conditions in the company " OJSC Moscow Node Communication Energy"On a vacant place" Head of Communication Operational Control Department"Next:

Employment on TC.
Corporate transport from / to art. Metro.

Pay attention to the company's website " OJSC Moscow Node Communication Energy"- http://www.eesnet.ru - with detailed information About the organization, including contact phones.

Company (Firm, Organization) of the Employer " OJSC Moscow Node Communication Energy"Works in the following areas of activity: Telecommunications, communication;.

To receive a contact phone number (or other contact information) to communicate with the employer " OJSC Moscow Node Communication Energy"From the city (region) MoscowYou first need to be sent from our electronic employment service letter to your resume file attached to it or specify the employer in the text message to your resume on another site for job seekers. Employer " OJSC Moscow Node Communication Energy"Consider your resume and inform your contact details (phone number, e-mail, fax, skype, icq), according to which you can contact him about the interview to take the vacant place of work" Head of Communication Operational Control Department".

Watch this vacancies for the position Head of Communication Operational Control Department"In different cities (regions) of Russia and the CIS, including in the region (city, village, village, settlement)" Moscow", on our electronic employment service:

Vacancy № 1792669 for office " Universal technician (M.Nizhegorodskaya) " from wages from 40,000 to 45,000 rubles. in the hands from company " Star Outsourcing Group."In the region (city) Moscow ;
Vacancy № 1792650 for office " Quest operator"With wages from 20,000 to 50,000 rubles. until the deduction of NDFL from company " LLC Captain Quest"In the region (city) Moscow ;
Vacancy № 1792621 for the position " Specialist technical support (Support) 8bit Group."In the region (city) Moscow ;
Vacancy № 1792602 for office " PHP Perl Programmer / Linux System Administrator "With wages from 80,000 rubles. in the hands from company " Ltd. Modern Technologies"In the region (city) Moscow ;
Vacancy № 1792600 for office " Master - Administrator for the production of raya "With wages from 60000 rubles. in the hands from company " JSC Teleofis"In the region (city) Moscow ;
Vacancy № 1792571 for the position " Administrator Linux "With wages from 150,000 to 190,000 rubles. until the deduction of NDFL from company " Mango Office."In the region (city) Moscow ;
Vacancy № 1749635 for office " Account Manager (SMS mailing) "With wages from 55,000 to 75,000 rubles. in the hands from company " INSTAM."In the region (city) Moscow ;
Vacancy № 1749615 for the position " Telemarketing Manager / Sales Manager "With wages from 50,000 rubles. in the hands from company " Phytoriz LLC"In the region (city) Moscow ;
Vacancy № 1749611 for office " Communication Services Manager "With wages from 40,000 to 100,000 rubles. in the hands from company " Regional LLC wireless networks "In the region (city) Moscow ;
Vacancy № 1749593 for office " Video Surveillance Operator (Safety) "With wages from 40,000 to 55,000 rubles. in the hands from company " LLC Absolute Business Consult"In the region (city) Moscow ;
Vacancy № 1749588 for office " Manufacturer of work. Technical department "With wages from 60,000 to 80,000 rubles. in the hands from company " Credo Telecom"In the region (city) Moscow ;
Vacancy № 1749577 for office " Telephony specialist "With wages from 120,000 to 150,000 rubles. until the deduction of NDFL from company " Kelly Services."In the region (city) Moscow ;
Vacancy № 1749566 for office " Sales Activation Specialist and Support "With wages from 40,000 to 45,000 rubles. until the deduction of NDFL from company " STAFF-UP CONSULTING GROUP"In the region (city) Moscow ;
Vacancy № 1728072 for the position " Leading Sales Specialist (B2B) "With wages from 60000 rubles. in the hands from company " Number one, oo"In the region (city) Moscow ;
Vacancy № 1728069 for office " Customer and Partner Manager "With wages from 80,000 rubles. until the deduction of NDFL from company " WestCall (Westcoll)"In the region (city) Moscow ;
Vacancy № 1728059 for the position " Video surveillance operator "With wages determined by agreement, from the company" Sunlight."In the region (city) Moscow ;
Vacancy № 1728032 for office " Technical Support Specialist "With wages from 46,000 to 51800 rubles. until the deduction of NDFL from company " Pegas Touristik"In the region (city) Moscow ;
Vacancy № 1728024 for the position " Leading Customer Service Specialist "With wages determined by agreement, from the company" Beeline"In the region (city) Moscow ;
Vacancy № 1728002 for the position " Voice Solution Architect "With wages from 150,000 to 160,000 rubles. until the deduction of NDFL from company " Business Pro."In the region (city) Moscow ;
Vacancy № 1727985 for the position " Control Communication Specialist "With wages from 46,000 to 48000 rubles. until the deduction of NDFL from company " OJSC Moscow Node Communication Energy"In the region (city) Moscow ;
Vacancy № 1727974 for the position " Solutions Architect (BSS / OSS)"With wages determined by agreement, from the company" Netcracker Technology Corp."In the region (city) Moscow ;
Vacancy № 1727970 for the position " FAULT / PERFORMANCE MANAGEMENT / SQM EXPERT (SERVICE ASSURANCE) "With wages determined by agreement, from the company" Netcracker Technology Corp."In the region (city) Moscow ;
Vacancy № 1727965 for the position " Electromechanics of communication service communication lines "With wages from 40500 rubles. until the deduction of NDFL from company " PJSC MGTS"In the region (city) Moscow ;
Vacancy № 1727960 for the position " Financial Manager / Coordinator "With wages from 70,000 rubles. in the hands from company " Start.film LLC"In the region (city) Moscow ;
Vacancy № 1727958 for office " Sales manager IT services "With wages from 20,000 to 50,000 rubles. in the hands from company " Network service group"In the region (city) Moscow ;
Vacancy № 1727895 for office " Chief Specialist of the System Administration Department "With wages determined by agreement, from the company" JSC Sberbank Leasing"In the region (city) Moscow ;
Vacancy № 1727891 for office " Network engineer"With wages from 65,000 to 80,000 rubles. in the hands from company " LLC Convertel"In the region (city) Moscow ;
Vacancy № 1727843 for office " MARKETING EXPERT (CORE BUSINESS) "With wages determined by agreement, from the company" Huawei."In the region (city) Moscow ;
Vacancy № 1727693 for the position " High-loaded platform escort specialist "With wages from 50,000 rubles. until the deduction of NDFL from company " Interway"In the region (city) Moscow ;
Vacancy № 1727669 for office " Electronics engineer "With wages from 54,000 rubles. until the deduction of NDFL from company " Moscow subway"In the region (city) Moscow ;

Exercise operational control of the organization, which are responsible for the procedure for conducting inspections, the overall environment in the field of labor protection on various kinds of enterprises. The purpose of operational control is to strengthen the attention to matters related directly to labor protection.

Control levels

It is important to note that the system of operational control has three levels:

1. Every day, the person responsible for labor protection on a certain area inspects all jobs to identify violations. And if these violations are discovered, the master is obliged to take all measures to eliminate all the disadvantages found. If the violations were not discovered, the master who is authorized is obliged to make an appropriate entry into a special journal with his signature. As a rule, at the end of the shift, all the results of the inspection report to the head of the senior on labor protection issues. Areas for which one is responsible for control of the first level:

Grounding equipment.
Status of electrical cabinet devices.
Lighting jobs.
Field of travel passages at the enterprise.
Competition of various equipment at the enterprise, etc.

2. Every week the boss, the Senior Ombuds of Labor Protection, Mechanic and Power Engineering, come with a general verification on all areas. In case of discoveries, they record the results of operational control in the appropriate labor protection magazine.

After checking at the enterprise, a meeting is held, where a decision is made on troubleshooting issues. It is important to note that persons conducting such checks are obliged to report every month to the higher bosses.

3. The representative of the trade union committee and the representative of the labor protection committee are inspected at the enterprise. As for issues on working conditions, they are solved after checking at a special meeting. Solutions that will be approved should be issued in the form of an order or order at the enterprise.

Checks

There are comprehensive and targeted checks. Complex are carried out according to the schedule established by the general director. However, a comprehensive check can be carried out outside the graph due to the fact that the enterprise occurred with a fatal outcome. The Commission, which conducts comprehensive checks, carries out its work within five days, and the results of the inspection are discussed at a special meeting.

During a comprehensive audit, the Commission draws attention to the work of the labor protection management system; implementation of all safety procedures; timely leadership; knowledge of workers of clear security rules during the workflow; working condition of all equipment; Check fire safety; Terms of workflow and methods for its improvement, etc. However, the list of questions can significantly expand depending on the particular enterprise.

As for the target check, then the situation is a little different. After all, they are conducted at the enterprise as needed. The target verification addresses such issues as the order of storage, issuance and use of personal protective equipment; preservation, accounting and use of poisonous and explosive materials in the enterprise; management of increased danger; registration of outfits and tolerances for work; the correct operation of ventilation plants in the enterprise; the competence of workers in the field of labor protection; briefing; monitoring knowledge of workers in labor protection of labor; safe use equipment; sanitary condition of work premises; state of medical service in the enterprise; control of repair work, etc. At the end of the target verification, as a rule, acts and regulations are issued.

The results of the inspection are discussed at special meetings, after which an order is issued, which indicates those responsible for the elimination of deviations at the enterprise.

Operational control log

All results of checks for operational controls conducted by supervisors, employees, specialists authorized in the field of labor protection, should be recorded in the operational control log. It is stored in the workplace Head of Department. An important fact is that violations that are recorded should be written in it only in the presence of a person who violated the rule. The magazine must have a number, to be laid and have a print of the enterprise.

Department of operational control. What is the job?

The work of the department is to improve the organization of labor protection, industrial sanitation and discovery of various types of violations. Thus, the operational control department is responsible for regular checks in enterprises to identify violations and eliminate them.

Operational accounting

As for the issues of operational accounting and control of production, they are essential planned functions, a significant source of information in the production process. Objects of operational accounting and control can be various production indicators. For example, daily tasks or annual production volumes.

The purpose of the operational accounting is to reflect the state and the process of carrying out production activities at various enterprises, as well as control over the right spending money and fulfilling the plans set by the management. It regulates the profitability and profit of the enterprise, prevents extra expenses.

This accounting is related to the reporting of the enterprise itself, which, in turn, is divided into internal and external. Internal statements reflects the work of departments, sites, workshops; The external is responsible for the presentation of organizations in various inspections.

Operational accounting and control are responsible for qualitative work All regions at a certain enterprise.

Accounting should contribute to the correct solution of different problems in the enterprise.

This is one of the items of direct control. The purpose of operational control is to achieve close to the planned results.

Types of operational control

It is important to note that control is divided into several types:

Preliminary control in several reservoirs of the enterprise: on issues in the field of human labor, which is carried out by analyzing the working qualities of employees who are obliged to possess; on issues in the material sphere; in the field of finance.
which is carried out in the process of direct work;
Final control that is performed after the completion of all work in the enterprise.

Types of operational control

Operational control is two species - internal and external. It is important to note that the object of external control is the deadlines and the fulfillment of duties concluded in a special agreement. And the object of internal control is the condition for the development of the production process according to the established plan and providing the necessary resources to productive fulfillment of the tasks.

It is important to note that the operational accounting is similar to accounting. But he has one an important difference. After all, accounting includes exclusively operations that were in the past, and promptly implies future operations.

Operational control plan - what is it?

The operational control plan is to collect specific information regarding the work and its effectiveness in enterprises. It should be noted that the execution of the plan corresponds to the department of operational control and accounting.

The basis for the operational plan is the current forecasting and various documents that foreshadow the further development of events in the enterprise.

Operational control analysis procedure

An element of analyzing operational control, as well as any other, is a comparison of indicators with previous, detection of errors, calculating the necessary redistribution.

Analysis of operational control should be directed to:

Detection and generalization of the reasons for non-compliance with the norms of labor legislation, labor protection, etc.
The organization of eliminating detected deviations from the necessary norm.
Improving working conditions.

The analysis is five types: Operational, monthly, quarterly, half-year and annual. Operational analysis considers the audit data, determines the nature of violations, compares with previous checks. It is important to note that with operational analysis, as a rule, a potential danger is detected. As for the rest, they are carried out after a month, year, quarter, half of the year. These analyzes compare the achieved results of the enterprise, shortcomings, etc.

There is also an analysis of deviations. Deviations are a retreat from the designated scheduled indicator in the production process. Similar deviations make attention to the problem area in the enterprise. Deviations may arise in the enterprise for several reasons: these are shortcomings of planning and production itself, as well as with the organization.

Operational management

Operational management of production is embodied in the course of careful observation of the progress of the production process. Management This happens continuously.

Operational management works on the basis of some clear rules:

Proper distribution of labor.
Clear processing and collecting information about the process of direct production.
Daily analysis of operational control.
Decisions on the elimination of violations during the necessary time frame.

Operational Requirements

Operational management must comply with some specific requirements. It:

Flexibility and fast reaction to any deviations from the norm.
Scientific validity of all plans.
Efficiency.
Simple methods solving problems.
Efficiency in work.
Development of plans and their embodiment.
Development of tasks for the day.
Providing work tools.
Ensuring clear planning and operational control.

The operational control should be uninterrupted, which means that control is necessary every day.

Dispatch

It is important to note that the operational control in the enterprise may also be called dispatched, the process of which includes the following:

Forecast of the future need produced by the company.
For goods in different seasons of the year.
Creating plans for the production and sale of produced goods.
Creating calendar graphs.
Control of the execution of the plans.
Detection of deviations from the plans.
Adoption of rapid solutions to eliminate and prevent various deviations from designated norms.
Analysis of the reasons for which deviations occurred from the norms.
Development of methods for eliminating deviations from the norms.
Managing operational control.

The importance of operational control in enterprises

The question arises: why is the operational control so important? The answer is very simple. The control function at the enterprise occurs when the goal is directly developed, the task and structure of the organization itself. If the management is important for the successful functioning of a particular enterprise, then operational control is necessary. After all, everyone knows that chaos and disorder comes without controlling, after which it becomes impossible to combine the activities of certain sites, groups, units. Operational control is an important link in any organization.

Act Editorial 11.03.2003

Name Document	Order of the Ministry of Internal Affairs of the Russian Federation of 11.03.2003 N BG-3-25 / 113 "On the Model Regulations on the Inspectorate of the Ministry of Internal Affairs of Russia with a maximum number of over 100 units and model provisions about the departments"
Document type	order, position
Accepted by	mNS RF
Document Number	BG-3-25 / 113
Date of adoption	01.01.1970
Date of editorial	11.03.2003
Date of registration in the Ministry of Justice	01.01.1970
Status	act
Publication	At the time of inclusion in the database, the document was not published
Navigator	Notes

Order of the Ministry of Internal Affairs of the Russian Federation of 11.03.2003 N BG-3-25 / 113 "On the Model Regulations on the Inspectorate of the Ministry of Internal Affairs of Russia with a maximum number of over 100 units and model provisions about the departments"

Typical Regulations on the department of operational control of the Inspectorate of the MNS of Russia in the area, the area in the city, the city without a district division and interdistrict level with the established limit number of employees over 100 units<*>

<*> When creating several departments of cameral checks and develop provisions about these departments should be guided by this Regulation.

1. General Provisions

1.1. The Operational Control Department (hereinafter referred to as the department) is a structural unit of the Inspectorate of the Ministry of the Russian Federation for Taxes and Claims on the Area, the area in the city, the city without a district division and interdistrict level (hereinafter - inspection).

1.2. The Division in its activities is guided by the Constitution of the Russian Federation, the Tax Code of the Russian Federation, federal laws and other legislative acts, decrees and orders of the President of the Russian Federation, Resolutions and Regulations of the Government of the Russian Federation, acts of legislative (representative) authorities of the constituent entities of the Russian Federation and local governments, Academic, orders, instructions, regulations, regulations and other acts of the Ministry of Agriculture of Russia and the MNS of Russia on the subject of the Russian Federation (hereinafter referred to as the management), as well as this Regulation.

1.3. The department in its activities is guided by the instructions on jobs approved by MNS of Russia.

1.4. The provision on the department is approved by the head of the inspection.

2. The main tasks of the department

2.1. The implementation of state control over the compliance with the legislation of the Russian Federation on the use of cash registers in the implementation of cash settlements with the population, enterprises, organizations and individuals carrying out entrepreneurial activities without education legal entity, as well as the completeness of the accounting of money obtained using cash registers.

2.2. Implementation in the prescribed manner registration of cash registers in the tax authority.

2.3. The implementation of state control over the compliance with organizations of licensable activities for the production and turnover of ethyl alcohol, alcoholic, alcohol-containing and tobacco products.

2.4. The implementation of state control over the timeliness and completeness of the receipt of excise taxes from the sale of alcohol and tobacco products.

2.5. The implementation of control measures for compliance with credit organizations of the legislation of the Russian Federation on taxes and fees when transferring tax payments to the budget.

2.6. Ensuring the control of production, the turnover of petroleum products.

3. The main functions of the department

3.1. The selection of taxpayers to conduct inspections of compliance with the legislation on the use of KKM on the results of the analysis of the existing materials obtained from internal and external sources.

3.2. Planning and organizing inspections of taxpayers on compliance with the legislation on the application of the CCM and the design in the prescribed manner of the audit results.

3.3. Participation in consideration of appeals, complaints, lawsuits, claims of taxpayers belonging to the competence of the department, preparation of responses to appeals on issues included in the duty of the department.

3.4. Registration of cash registers in the tax authority, tracking the replacement by the owners of the CCM models used in accordance with the terms of their use and decisions of the State Interdepartmental Expert Commission on Cash and Cash Machines.

3.5. Control over compliance with institutions, organizations and individual entrepreneurs of the legislation of the Russian Federation regulating the use of KKM or the use of strict reporting forms in the implementation of cash settlements with the population, for the completeness of the accounting of funds received using KKM.

3.6. Participation in conducting tax audits on issues included in the competence of the department.

3.7. The implementation of interaction with law enforcement agencies on issues included in the competence of the department.

3.8. Identifying in operational inspections of compliance with the legislation on the use of KKM organizations and individualscarrying out trading activities (providing paid services) On the controlled territory, but not registered with the tax authorities. Transfer of this information to the registration and accounting department of taxpayers, as well as in the prescribed manner, law enforcement agencies.

3.9. Control of the correctness of the calculation, completeness and timeliness of payment of penalties imposed by the taxpayer for violating the requirements of legislative and regulatory legal acts on issues included in the competence of the department.

3.10. Participation in the permanent tax post from the taxpayer who has a certificate of registration of a person performing operations with petroleum products and implementation within the framework of functioning of the post:

Control over the comprehension of raw materials received for the production of petroleum products, the actual volumes of petroleum products produced from this raw material;

Control over the compliance of the volume of actual production and sale of petroleum products of taxpayer accounting and data reflected by the taxpayer in the tax return;

Carrying out the reconciliation of petroleum products on the basis of the accounting and reporting of the taxpayer with the volumes of actually shipped parishes of petroleum products;

Carrying out the conformity of the actual residues of petroleum products in warehouses and (or) in taxpayer tanks, taxpayer accounting data;

Certificate verification (certificates) on the registration of a person who performs operations with petroleum products presented by the Buyer (Buyers) of petroleum products, including at the request of the taxpayer who has a tax post.

3.11. Participation of persons who are part of the tax post workers in carrying out the taxpayer's exit tax checks that have a certificate of registration of a person performing operations with petroleum products that has been created by the tax post.

3.12. Collection and systematization of information obtained in the process of functioning of the tax post, preparation of tax post reports and the direction of them in the tax authority, which decided to establish a tax post.

3.13. Preparation for the direction of the tax authority, which decided to create a tax post, information on the disorders identified in the process.

3.14. Implementation of monitoring compliance with taxpayers for issuing licenses for production and turnover of ethyl alcohol, alcoholic, alcohol-containing and tobacco products.

3.15. Implementation of control over the accuracy of the information on the production and turnover of ethyl alcohol, alcohol and alcohol-containing products reflected by taxpayers in the relevant declarations.

3.16. The implementation of control over the calculation, payment and timely arrival of excise taxes with alcohol and tobacco products.

3.17. Implementation of control over the use of quotas for the purchase of ethyl alcohol.

3.18. Implementation of control over, storage, accounting and use in organizations of federal and regional special grades.

3.19. Conducts and surveys of organizations for compliance with the requirements for the production and turnover of alcoholic and tobacco products.

3.20. The implementation of sealing in organizations producing ethyl alcohol, control alcohol measurement devices for the volume of products manufactured, and in organizations producing alcohol products - control devices for accounting for the volume of these products and monitoring the testimony of these devices.

3.21. The implementation of control over the production volumes and turnover of ethyl alcohol, alcohol, alcohol-containing and tobacco products, for compliance with the production technology of said products.

3.22. Implementation of the administration of excise warehouses.

3.23. Participation in conjunction with law enforcement and regulatory bodies in measures to monitor compliance with the legislation on state regulation of production and turnover of alcohol and tobacco products.

3.24. Conducting the analysis of reporting and statistical data, the results of technological inspections, survey of organizations and preparation based on their proposal to improve control methods.

3.25. Preparation for submission to the management of information on the identified disorders in the field of production and turnover of alcohol and tobacco products.

3.26. Conducting work on accounting and evaluation of mismanagement, as well as property transferred to the state of inheritance, and treasures.

3.27. Participation in the work on administrative offenses (drawing up protocols on administrative offenses).

3.28. Conduct the verification of the feasibility and calculation of the state duty.

3.29. Implementation of control over the timeliness of execution by banks consisting of tax authority, taxpayer orders for the transfer of taxes and fees.

3.30. Participation in the preparation of answers to the written requests of taxpayers.

3.31. Formation of established reports on the subject of the activities of the department.

3.32. Preparation of information materials for the leadership of the Inspectorate on the Competence of the Department.

3.33. Participation in the organization and implementation of training and retraining activities for tax authorities, meetings, seminars on issues included in the competence of the department.

3.34. Maintaining in the prescribed manual procedure, storage and delivery to the archive of documents of the department.

4. Department Powers

4.1. The department for its basic functions has the right to:

to make the leadership of the Inspectorate proposals for any issues related to the competence of the department;

in specifying the inspection head within the scope of its activities and competence, to submit a department for management;

conduct correspondence on issues related to the competence of the department;

prepare projects of orders and other documents on issues related to the competence of the department;

give conclusions on draft documents submitted to the conclusion of other inspection departments;

request and receive recommendations, proposals and opinions on issues related to the competence of the department;

work with documents of the Inspection Departments to fulfill the tasks assigned to the Division;

to carry out other rights stipulated by the legislation of the Russian Federation, the legislation of the constituent entity of the Russian Federation, the regulatory legal acts of representative bodies of local self-government, acts of MNS of Russia and management.

4.2. The Division carries out its activities in cooperation with other areas of inspection based on plans compiled in the areas of work of the inspection, in accordance with the work plans of the BMR of Russia and management.

4.3. The structure of the department and the number of its employees are established on the basis of the approved structure and number of inspection workers.

5. Management department

5.1. The management of the department carries out the head appointed and exempted from office by the head of the Inspection Inspectorate.

5.2. The head of the department is in direct submission of the Deputy Head of the Inspectorate or the person who performs his duties (hereinafter - the Inspection Guide).

5.3. Department head:

develops and presents the inspection manager to approve job descriptions of the department of department;

makes proposals for candidates for destination for posts, on liberation from the post of staff;

manages the work of the department, ensures the solution to the tasks assigned to the department, controls the execution by employees of official duties and orders;

coordinates the projects of documents containing issues related to the competence of the Department submitted for consideration by the management of the Inspectorate;

plans and controls the activities of the department, including on interaction with other inspection departments in connection with the implementation of the tasks assigned to the Division;

provides observance by employees of the department of the Internal Labor Regulations, and also makes proposals to the management of the Inspectorate on encouraging (recovery) of the department of department.

5.4. The head of the department is personally responsible for the implementation of the tasks and functions assigned to the department of this Regulation for compliance with the current legislation, the execution of orders, orders, other regulations, instructions in the Inspection Guide, the safety of property and documents under the jurisdiction, ensuring compliance with employees of the Internal Rules Labor regulations and performing discipline.