Today, the process of identifying the development prospects of an enterprise, taking into account the influence of environmental factors, must be carried out using an analysis, the object of which is Irklievsky Cooptorg LLC and its subsidiary trading enterprise - the grocery store "Products". The subject of the study is the internal and external mechanisms for regulating factors that increase the efficiency of Irklievsky Cooptorg LLC.

The combination of the above factors and the assessment of their impact on economic activity are quite different, so in the management process, the enterprise itself determines which factors and to what extent can affect the results of its activities in the present period and in the future. The conclusions of ongoing research or current events are accompanied by the development of specific tools and methods for making appropriate management decisions.

First of all, competitors have a significant influence on the activities of Irklievsky Cooptorg LLC. The impact of competitors is associated with the geographical location of the Irklievsky Cooptorg LLC enterprise, which is located in the very center of the district. It is surrounded by a number of direct intra-industry competitors, producing similar products and selling them in the same market. The competitiveness between these organizations is expressed in the analysis of comparison of prices for the product range between competitors, which shows the following arguments: Irklievsky Cooptorg LLC is not a leader in price levels, and many competitors set prices below the level, which, naturally, cannot but affect the level demand. This result is due to the high cost of production compared to competitors, since a lot of raw materials have to be imported rather than produced. The situation with price competition allows Irklievsky Cooptorg LLC to lag slightly behind, and for some products, compared to its competitors, even surpass them. For example, due to the fact that the high level of demand for products neutralizes price advantages, and the product range at Irklievsky Kooptorg LLC is higher than that of its competitors. Therefore, these organizations do not meet the needs of their area and Irklievsky Cooptorg LLC successfully operates in this territory, supplying up to 10% of its products. Favorable market conditions allow for the replacement of goods and their increase, which, while maintaining steadily increased demand, can reduce the cost of production due to this.

To combat competition, a marketing strategy for the growth of Irklievsky Cooptorg LLC has been introduced. The basis for this enterprise growth strategy was an analysis of the opportunities that Irklievsky Cooptorg LLC can take advantage of at the current scale of activity (opportunities for intensive growth). To do this, it is recommended to use the product-market matrix.

Such a matrix indicates three main types of intensive growth opportunities: deep market penetration (an enterprise’s search for ways to increase sales of its existing products in existing markets through aggressive marketing), expansion of market boundaries (an enterprise’s attempts to increase sales by introducing existing products into new markets) , product improvement (attempts by an enterprise to increase sales by creating new or improved products for current markets).

From the proposed strategies, Irklievsky Cooptorg LLC chooses - product promotion. The main method of promoting goods (products) is advertising. The main goal of the advertising policy is to increase sales of Irklievsky Cooptorg LLC products on the market. Advertising in print media will give customers a fairly broad idea of ​​the products of Irklievsky Cooptorg LLC. Advertising material must convince the consumer that Irklievsky Cooptorg LLC sells products in the interests of the buyer, and the product is a solution to his problems.

The advertising material must reflect the competitive advantages of Irklievsky Cooptorg LLC: its exclusive field of activity, competitive products, popular brand, and the quality of the goods sold.

The second group of external factors influencing the development of an enterprise is consumers. These are individuals, households, as well as corporate consumers (enterprises) who use the goods and services of the manufacturer to meet their needs.

The analysis of consumers, as a component of the organization’s immediate environment, is primarily aimed at compiling a profile of those who buy the product sold by the organization. Buyer research allows you to better understand which product will be most accepted, how much sales an organization can expect, and the extent to which buyers are committed to the product, how much the circle of potential buyers can be expanded, what the future holds for the product, and much more.

Irklievsky Cooptorg LLC has identified a number of factors that determine the trading power of the buyer, such factors include:

• 1. The ratio of the degree of dependence of the buyer on the seller with the degree of dependence of the seller on the buyer;
• 2. Volume of purchases made by the buyer:
  • - level of buyer awareness;
  • - availability of substitute products;
  • - the cost for the buyer of switching to another seller;
• 3. The buyer's sensitivity to price, depending on the total cost of purchases made by him, his orientation towards a specific brand, the presence of certain requirements for the quality of the product, its profit, the incentive system and the responsibility of those making purchasing decisions.

Thus, the whole variety of external factors is reflected in the consumer and through him effectively influences the organization, its goals and strategy. Hypothetically, the influence of each consumer is strongly reflected in the activities of the enterprise, since it is the consumer who “votes with rubles” for the product or service of the enterprise. The consumer also has a serious impact on the enterprise’s achievement of its market goals. Irklievskiy Kooptorg LLC focuses its marketing strategies on large consumer groups on which it is most dependent. Various associations and associations of consumers are also becoming important, influencing not only demand, but also the image of the enterprise.

Methodology of ways to increase the efficiency of the activities of Irklievsky Cooptorg LLC, taking into account environmental factors.

In order to propose any innovations to improve efficiency, it is necessary to note the fact that now not a single enterprise operating successfully in the market ignores the influence of the external environment. So today, managers of different ranks are generally aware of the importance of the external environment and the great influence of its factors on the economic and social development of their enterprises. In this case, the main attention is paid to the factors of the microenvironment of organizations that have a direct impact.

In general, it can be noted that at Irklievsky Cooptorg LLC, the managers of the enterprise and structural divisions are aware of events and changes occurring in the external environment, since they constantly feel its influence in their daily activities and receive information about it from various sources.

However, analysis of the external environment is not the dominant task of these structural units, therefore managers have insufficient information about environmental factors, it is not always reliable or does not reach them in a timely manner.

For the above reasons, in order to increase the efficiency of the analysis of the external environment at Irklievsky Cooptorg LLC, it is necessary to use the following set of studies of this problem, using a logical sequence of stages and procedures.

At the first stage, it is necessary to establish the strategic goal of the analysis, which should be the regular and timely provision of various information about the external environment to the managers of the enterprise and structural divisions when making management decisions.

Then a research program must be developed that defines the necessary information, sources and methods of its collection and analysis, and methods for predicting environmental factors.

The next stage should be the search and collection of information about the external environment for the development and adoption of strategic decisions. When collecting external information, it is necessary to use various newspapers, magazines, official publications, reference books, collections, catalogs, other print advertising, legal reference systems, and the Internet.

After collecting information, it must be processed accordingly: first check for reliability and consistency, then systematize it according to individual environmental factors so that it is convenient to analyze and store.

All collected, processed and analyzed information should be stored in databases on consumers, suppliers, competitors and the macro environment as a whole. They should be designed in such a way that they can provide information about the external environment to different users at the level of detail they require. All databases must be interconnected and updated as new information becomes available, including during monitoring.

Based on the above, we can conclude that the only correct behavior for a modern enterprise to achieve effective long-term operation and successful development is to pay increased attention to analyzing the external environment. And this requires the development and implementation of a comprehensive analysis, taking into account the individual characteristics of the enterprise with appropriate personnel, financial and technical support. Only under this condition can one count on the effectiveness of strategic and operational management decisions.

480 rub. | 150 UAH | $7.5 ", MOUSEOFF, FGCOLOR, "#FFFFCC",BGCOLOR, "#393939");" onMouseOut="return nd();"> Dissertation - 480 RUR, delivery 10 minutes, around the clock, seven days a week and holidays

Nechai Maria Grigorievna. Anti-crisis management of the financial stability of enterprises taking into account external and internal factors: dissertation... Candidate of Economic Sciences: 08.00.10 / Nechai Maria Grigorievna; [Place of Defense: Vol. state University].- Tomsk, 2009.- 214 p.: ill. RSL OD, 61 10-8/608

Introduction

1 Theoretical and methodological approaches to anti-crisis management of financial stability of enterprises 11

1.1 Anti-crisis management of the financial stability of Russian enterprises 11

1.2 Methodological approaches to diagnosing crisis processes and increasing the financial stability of enterprises 26

1.3 The bankruptcy mechanism in the crisis management system 45

Chapter 1 Conclusions 64

2 Analysis of the impact of changes in tariffs of natural monopolies on the financial condition of enterprises (using the example of the Tomsk region) 67

2.1 Analysis of the impact of changes in tariffs for services of natural monopolies on economic growth and inflation in the economy.67

2.2 Analysis of trends in the financial condition of enterprises in the main industries (types of economic activity) of the Tomsk region 78

2.3 Analysis of the financial condition of energy-producing enterprises in the Tomsk region 93

Chapter 2 Conclusions 105

3 Improving anti-crisis management of the financial stability of enterprises based on minimizing external negative impacts ... 107

3.1 Increasing the financial stability of enterprises based on curbing tariffs of natural monopolies 107

3.2 Creation of an effective system for monitoring the financial stability of enterprises 122

3.3 Modeling the socio-economic consequences of rising tariffs and stimulating energy producers to improve operating efficiency based on establishing objectively determined costs 138

Chapter 3 Conclusions 152

Conclusion 156

List of used sources and literature 161

Introduction to the work

Relevance of the research topic. The theory and practice of anti-crisis management of enterprises acquires particular importance in the context of a financial crisis. The reasons for the pre-bankruptcy state of enterprises are: ineffective marketing policy, low level of management, lack of a system for monitoring the financial and market state of the enterprise, as well as low controllability of environmental factors. Thus, in general, crisis trends at Russian enterprises are determined by external and internal reasons. External reasons are primarily due to prices for the services of natural monopolies and prices for material resources that do not depend on enterprises.

Most Russian enterprises in the course of their development and operation are faced with crisis processes, which necessitates the introduction of a crisis management system and regular enterprise risk management in order to neutralize or mitigate crisis situations.

The cost of services of energy producing enterprises is subject to special control and regulation by the state. However, in order to create a competitive electricity market and form an effective, self-developing industry structure, an organizational and functional reform of the industry was carried out, accompanied by a tendency to reduce the scope of state control over the activities of energy supply enterprises. The current situation, due to the special importance of the industry for the safe functioning and development of the country’s economy, actualizes the issues of anti-crisis management, taking into account the balance of interests of energy-producing and energy-consuming enterprises.

In this regard, it is relevant to study the dependence of the financial condition of enterprises on changes in environmental factors: the cost of services of natural monopolies, assessing the degree of their financial stability, introducing mechanisms for anti-crisis management of the financial stability of enterprises and creating an effective system of financial control over the activities of energy producers based on modern monitoring and modeling the socio-economic consequences of tariff increases.

The degree of scientific development of the problem. The essence and methods of anti-crisis enterprise management are discussed in the works of G. A. Aleksandrov,

M. D. Aistova, K. V. Baldina, A. G. Gryaznova, S. A. Dvedenidova, R. N. Denikaeva, E. P. Zharkovskaya, E. M. Korotkova, E. S. Minaeva, V. P. Panagushina, R. A. Popova, N. V. Rodionova, E. M. Trenenkova, E. A. Utkina. In particular, there is a change in the views of Russian scientists on the essence of crisis management, indicating the need to use a systematic approach in the analysis and synthesis of its methods.

The influence of natural monopolies on the socio-economic development of territories, the financial condition of consumers of services from infrastructure industries is considered in the works of G. S. Aslanyan, A. G. Vdovichenko, E. V. Galperova, B. Z. Gamm, A. F. Dyakov, A. P. Zotova, Yu. D. Kononova, D. Yu. Kononova, E. N. Kudryashova, N. G. Lyubimova, N. I. Suslova, D. N. Patrusheva, A. A. Tukenova, V V. Khlebnikov and others, it also examines the effectiveness of state control over the activities of natural monopolies in Russian practice and in developed foreign countries.

Analysis of the financial condition of organizations, including financial stability and assessment of the likelihood of bankruptcy, is considered in the classic works of K. V. Baldin, I. A. Blank, O. N. Volkova, L. V. Dontsova, N. A. Nikiforov, D. A. Endovitsky, V. V. Kovalev, E. V. Negashev, R. S. Saifulin, A. D. Sheremet, and is also supplemented and improved in certain narrow areas by such young researchers as S. A. Dvedenidova, G. V. Levshin, E. M. Trenenkov, G. A. Khaidarshina, I. V. Chernyaeva, Z. A. Krush, A. V. Lushchikova and others.

Despite the accumulated theoretical and methodological experience in the field of financial analysis and crisis management, there are few works assessing the impact of the activities of natural monopolies on the financial stability of consumers of their services and the effectiveness of the state’s influence on the financial condition of the enterprises themselves that provide services in the field of electric power, water supply, and gas utilities .

Consideration in the dissertation research of the problems of overcoming crisis phenomena at enterprises in the rapidly changing conditions of the Russian national economy from the perspective of assessing their financial stability due to changes in tariffs and services of natural monopolies made it possible to generalize the accumulated experience and develop new scientific and methodological approaches, which in an integrated form represent an effective anti-crisis system management of enterprise activities.

Region research. The dissertation work was carried out within the framework of the section “Finance of enterprises and organizations” of the passport of the HAC specialty 08.00.10 - “Finance, money circulation and credit” in accordance with clause 3.3 “criteria and methods for assessing the financial stability of enterprises, research of internal and external factors influencing financial stability”, clause 3.13 “forms and methods of financial recovery of enterprises”.

Object research are the financial and economic relations of energy producing and energy consuming enterprises in the regions of Russia

Item research- conditions and methods for increasing the financial stability of enterprises, highlighting internal and external factors.

The purpose of the dissertation work is the development of theoretical and methodological provisions and recommendations for the creation of an effective system for monitoring the financial stability of enterprises and the formation of comprehensive anti-crisis management systems, taking into account the balance of interests of energy-producing and energy-consuming enterprises.

To achieve this goal, it was necessary to solve the following main tasks:

explore the causes of crisis processes in Russian enterprises and propose a classification of factors affecting their financial stability;

explore ways to increase the financial stability of enterprises and propose methodological foundations for creating integrated crisis management systems;

analyze the effectiveness of anti-crisis procedures in the process of bankruptcy of enterprises;

conduct a comparative analysis of the financial condition of energy consuming (by main types of economic activity) and energy supply enterprises of the Tomsk region;

develop an effective system for monitoring the financial condition of enterprises, ensuring forecasting of economic results due to changes in the cost of tariffs and services of natural monopolies;

propose methods for assessing the socio-economic consequences of changes in tariffs and services of natural monopolies.

Theoretical and methodological basis of the dissertation research is the application of basic principles and methods of scientific knowledge, the use of the provisions of the theory of anti-crisis enterprise management, methods of financial analysis and financial management of organizations, methods of economic statistics in the process of assessing the influence of external factors on the financial stability of enterprises.

In the process of researching problems on the chosen topic, the author of the dissertation relied on fundamental and specialized literature of domestic and foreign authors, legislative and regulatory acts regulating the activities of natural monopolies, the practice of anti-crisis financial management, risk analysis of the financial stability of enterprises, internal reporting of enterprises in the Tomsk region, publications on research issues on thematic pages of the Internet.

In the process of research, such general scientific methods of cognition as analysis and synthesis, a systems approach, as well as economic and statistical methods of information processing were used.

The research methodology was based on the study, generalization, systematization and critical assessment of acquired knowledge in the field of domestic and foreign theory and practice of anti-crisis financial management, risk management of typical enterprises and natural monopolies, methods of monitoring their financial condition and increasing financial stability, as well as analysis and testing individual conceptual provisions of the dissertation work.

Information basis of the study compiled statistical data from the Federal State Statistics Service, including its Territorial Authority for the Tomsk Region, the Supreme Arbitration Court of the Russian Federation; legislative and regulatory acts of the Russian Federation, constituent entities of the Russian Federation, the Federal Tariff Service, the Regional Energy Commission for the Tomsk Region; accounting and financial reporting of enterprises of the Tomsk region, information base of the Regional Energy Commission of the Tomsk region and others.

Scientific novelty of the dissertation research consists in developing theoretical and methodological provisions for the formation of an integrated system of anti-crisis management and increasing the financial stability of enterprises based on the effective regulation of tariffs for services of natural monopolies and

identifying the internal reserves of enterprises, which allows for coordination of the interests of energy producers and energy consumers.

The scientific novelty of the work is confirmed by the following scientific results submitted for defense:

it has been proven that the system of anti-crisis management of energy producing and energy consuming enterprises should be built on the basis of monitoring their financial stability, ensuring timely diagnosis and systematic management of crisis processes;

a structure has been proposed for organizing a system for monitoring the financial stability of enterprises and forecasting economic results depending on changes in the cost of services of natural monopolies (energy and heat producing enterprises and public utility services);

industry specific features of anti-crisis management of energy and heat-producing enterprises and methods for increasing the efficiency of monitoring their financial activities were identified and systematized;

methods and tools for anti-crisis financial management of enterprises have been systematized, including diagnostics of the crisis state, selection of the most effective internal mechanisms for restoring financial stability;

5) a methodology for justifying tariffs for services of enterprises has been proposed -
monopolists in the field of energy supply, stimulating enterprises to implement
implementation of activities that increase financial stability.

Practical significance of the dissertation research results lies in the possibility of using the main provisions in the formation of a modern comprehensive system of anti-crisis management of enterprises, an effective system for monitoring the financial stability of methods for predicting the negative consequences of rising tariffs for the services of natural monopolies. The methodological support created as a result of the study can be used by managers of territories, individual enterprises, anti-crisis managers, owners of enterprises, as well as potential investors to modernize the management system in modern economic conditions.

The obtained results of the dissertation research can be used in the educational process in the courses “Finance of enterprises (organizations)”, “An-

crisis management" for students of higher educational institutions, as well as in the system of training and retraining of managers and specialists of government bodies and enterprises.

Testing and implementation of work results. The main provisions and recommendations contained in the dissertation were reported and approved at scientific and practical conferences at various levels, including: All-Russian scientific and practical conference “Russian economy in the context of globalization: trends and prospects” (Tomsk, TPU, 2007), All-Russian scientific and practical conference “Innovative Economy in Russia: Problems and Prospects” (Tomsk, 2008), VIII Economic Readings “Innovative Opportunities of Strategy 2020” (Tomsk, 2008).

The methodological tools proposed in the dissertation are used in the activities of the Federal Tariff Service, the Regional Energy Commission for the Tomsk Region, the administration of the Tomsk region and the governing bodies of municipalities of the region; accepted for use at a number of industrial enterprises in the Tomsk region, which is confirmed by certificates of implementation.

Publications. On the topic of the dissertation, 11 scientific and educational works were published, including 3 in publications contained in the List of leading peer-reviewed journals and publications recommended by the Higher Attestation Commission of the Ministry of Education and Science of the Russian Federation. The total volume of publications is 34.48 pp, including copyrighted ones - 9.52 pp.

Structure and scope of the dissertation Introduction

Methodological approaches to diagnosing crisis processes and increasing the financial stability of enterprises

Anti-crisis management updates the functional aspects of identifying and overcoming the reasons that impede the recovery of the enterprise, and the radicalization of measures that restore its solvency. According to some authors, for enterprises that have reached the stage of development and recovery in their life cycle, the economic side of the crisis and, consequently, the need for diagnostics is expressed in a shortage of funds necessary for conducting production and paying creditors. But this approach suffers from abstraction, since it does not take into account the individual characteristics of the life cycle of an enterprise, in which crises are possible due to the process of development and growth, the age and size of the organization.

A strategic crisis is caused by the absence or insufficient development of the strategic management system at the enterprise, in particular: - lack of clear structuring of the strategic goals of the enterprise; - the development of an enterprise strategy is not considered as the most important stage of planning and is not connected with other stages of planning; - orientation of senior managers to solving operational and current tasks to the detriment of strategic ones. Identification of the causes of the crisis at this stage includes: analysis of the effectiveness of the current strategy and its functional areas based on monitoring key performance indicators of enterprises in functional areas; analysis of the competitive advantages of the enterprise, its strengths and weaknesses, opportunities and threats (SWOT analysis); analysis of product competitiveness, prices and costs. Let us note that a decrease in the competitiveness of products and, as a consequence, a decrease in sales is the main indicator of the crisis. Consequently, the enterprise must have a full-fledged marketing service and organize marketing research in all areas of activity: analysis of the situation, analysis of product competitiveness, development of a program to increase competitiveness. In a crisis, with limited resources and time, it is recommended to: a) understand which parameters of competitiveness are most valuable to the consumer, and concentrate attention and resources on them; b) evaluate promotion errors: insufficient advertising, the mood and controllability of the sales network; c) analyze the quality, literacy of the organization of advertising and branding.

The deepening of the strategic crisis leads to the emergence of a tactical crisis, the external signs of which are: - problems with product sales; - reduction in the scale of activity; - decrease in profitability and absolute profit margin; - reduction in staff numbers, etc.

Further development of the crisis process is revealed in the growth of the enterprise's debt and deterioration in liquidity indicators. As a result, the crisis process moves into the next phase - the phase of the security crisis. Indicators of the latter are the lack of own funds and reserve funds, inflated accounts payable, a sharp decrease in solvency, etc.

A security crisis may result in temporary or long-term chronic insolvency of an enterprise. The state of insolvency and unprofitability of financial and economic activities indicates that the enterprise is under threat of bankruptcy. The study of the reasons that determine the process of crisis management allows us to propose a classification of the main factors in the emergence of a crisis situation in the activity of an enterprise, presented in Table 2.

Environmental factors require special market (marketing) research. At the same time, for the purposes of manageability, they must be amenable to formal assessment. Making a management decision requires the implementation of the principle of complexity in forecasting and assessing external and internal factors.

The peculiarity of crisis management is manifested in the integration into a system of diagnostics, prevention, crisis overcoming, restructuring strategy and the use of non-standard methods in management. From these positions, crisis management is presented as a constructive response to changes identified as a result of diagnostics that threaten bankruptcy or disruption of normal functioning.

For senior management and owners of an enterprise, diagnostics is a means of obtaining reliable, high-quality information about its real capabilities at the initial stage of the economic crisis and the basis for introducing special methods and management mechanisms. Based on the results of diagnostic and preventive studies of various aspects of an enterprise’s activities, managers and owners have the opportunity to begin developing a reflexive model of crisis management for their enterprise.

The mechanism of bankruptcy in the anti-crisis management system

Russia has embarked on the path of market reforms without having a legislative framework on bankruptcy issues. In the conditions of the planned economy of the USSR, the use of bankruptcy procedures was impossible. During this period, the losses of some enterprises were offset by the profits of others. As a result, inefficient enterprises continued to exist, preventing the development of profitable enterprises.

Building the foundations of a market economy in Russia required, among other things, the formation of the institution of bankruptcy.

The first attempt at legal regulation of relations related to the insolvency of enterprises was made in the Decree of the President of the Russian Federation of June 14, 1992. No. 623 “On measures to support and improve insolvent state-owned enterprises (bankrupts) and the application of special procedures to them.” This decree established the procedure for the State Property Committee of Russia to recognize state-owned enterprises as bankrupt and was a transition from the Soviet economy to developing market relations. But already on November 19, 1992, the Supreme Council of the Russian Federation adopted the Law of the Russian Federation “On the insolvency (bankruptcy) of enterprises.” This law was put into effect on March 1, 1993 and was in effect for 5 years. The adoption of the first bankruptcy law did not cause a wave of bankruptcies in Russia, as many predicted. Creditors and debtors were cautious about the new institution in the legislation, perceiving it only as a mechanism for liquidating organizations.

In addition, during the first years of application of the bankruptcy law, its imperfections became obvious. The law superficially regulated the consideration of bankruptcy cases and contained rules that did not allow the effective use of bankruptcy procedures.

It was necessary to prepare a new version of the bankruptcy law, which ended with the adoption of the Federal Law of 01/08/1998 “On Insolvency (Bankruptcy)”. This Federal Law came into force on March 1, 1998 and was a big step forward towards the establishment of a civilized institution of bankruptcy in Russia.

Experts in the field of bankruptcy, analyzing the new law, noted that it cannot be classified as either “pro-creditor” or “prodolzhnikov”; this is the “golden mean”, which makes the Russian insolvency (bankruptcy) system flexible, allowing it to fully take into account the conditions insolvency of the debtor in relation to each specific case.

However, the very first years of application of this law showed the prematureness of such conclusions. Legislators failed to ensure that the law took into account the interests of all participants in the bankruptcy case. Its use allowed creditors, taking advantage of the excessive powers granted to them and the debtor’s lack of effective mechanisms to protect their interests, to use bankruptcy procedures to establish control over the economic activities of their competitors with the subsequent sale of the debtor’s business (a kind of raiding). “Custom” bankruptcies became widespread, the purpose of which was not to improve the health of enterprises, but to change their owner.

These shortcomings of this law caused the need to continue work to improve bankruptcy legislation, and already in 2002. a new Federal Law of October 26, 2002 “On Insolvency (Bankruptcy)” was adopted, which came into force on December 3, 2002. The new law places great emphasis on measures to prevent bankruptcy. For example, along with pre-trial rehabilitation and external management, a new procedure, financial recovery, was created, which makes it possible to restore the solvency of an enterprise while maintaining the current management and ownership structure.

So, let's look at the recovery procedures offered by the current Bankruptcy Law. One of the measures aimed at restoring the debtor’s solvency is pre-trial rehabilitation.

By defining pre-trial rehabilitation as measures to restore the debtor's solvency, taken by the owner of the debtor's property - a unitary enterprise, the founders (participants) of the debtor, the debtor's creditors and other persons, Article 2 of the Bankruptcy Law unreasonably expands its content. In reality, pre-trial rehabilitation is only one of the measures to restore the solvency of the debtor, expressed in the provision of financial assistance to the debtor by its founders (participants), the owner of its property, creditors or other persons as part of measures to prevent bankruptcy in an amount sufficient to repay monetary obligations and mandatory payments and restoration of solvency. When carrying out pre-trial rehabilitation, it is important to take into account that, according to the provisions of the Civil Code of the Russian Federation (Article 575), donation, i.e., gratuitous transfer of ownership of a thing or property right (claim) or release from a property obligation, is not allowed in relations between commercial organizations.

The provision of financial assistance may be accompanied by the assumption by the debtor or other persons of obligations in favor of the persons who provided the financial assistance.

An increase in the debtor's authorized capital through additional contributions from participants or an additional issue of shares does not comply with the provisions of the legislation regulating the activities of business companies and the functioning of the securities market. However, it is necessary to consider the provisions of the Bankruptcy Law as having priority over others due to the special nature of the legal regulation carried out by them, as well as the later date of publication.

In addition to pre-trial rehabilitation, measures to restore solvency include the financial recovery procedure. Financial recovery is a new bankruptcy procedure for the legislation of the Russian Federation and was introduced by the Bankruptcy Law. Attempts to introduce a similar bankruptcy procedure had already been made in the bankruptcy law of 1992. Then the specified procedure was called “rehabilitation” and, of course, was very different from the financial recovery procedure established by the Bankruptcy Law.

Analysis of trends in the financial condition of enterprises in the main industries (types of economic activity) of the Tomsk region

In order to establish an objective picture of the financial condition of energy supply enterprises in comparison with the financial condition of the main energy consumers (other industries (types of economic activity)), we will conduct a comparative analysis of the main financial and economic indicators.

Official data from the Tomsk Regional Statistical Office were used as an information base. Based on information availability, an analysis of the structure and dynamics of changes in non-current and current assets of organizations by type of economic activity was carried out in the period from 2005 to 2007; analysis of the total debt on obligations and receivables of enterprises for the same period; the share of unprofitable and profitable organizations by main types of economic activity was analyzed; balanced financial result (profit or loss) for a full range of organizations in the period from 2005 to 2007.

The activities and financial condition of organizations for the production and distribution of electricity, gas, and water are separately considered: production, transmission and distribution of electricity; production and distribution of gaseous fuels; production, transmission and distribution of steam and hot water (thermal energy); collection, purification and distribution of water according to the above-mentioned range of indicators in the period from 2005 to 2007.

Calculations of the liquidity ratio, the working capital ratio, the autonomy ratio, product profitability and return on assets were carried out in the period from 1998 to 2007. by main industries (since 2004 - types of activities) of enterprises of the Tomsk region and, in more detail, by organizations of production and distribution of electricity, gas, water.

The initial data and analysis results are presented in Appendix G, in tables G.1 - G.23. Based on the results of the analysis, the following conclusions can be drawn. Based on the results of 2005-2007, as follows from table Zh.1, the value of non-current assets of organizations for the production and distribution of electricity, gas and water in 2007 compared to 2005 decreased by 903,345 thousand rubles, and the value of current assets for this period increased by 559,350 thousand rubles, while non-current and current assets of organizations, for example, agriculture, increased by 3,460,640 thousand rubles. and 3067071 thousand rubles. respectively. An increase in the value of non-current and current assets is also observed in other positions: in mineral extraction organizations, manufacturing industries, transport and communications organizations (Figures 8, 9).

Horizontal analysis (Table G. 12), performed by the chain method, shows that the dynamics of non-current and current assets of the analyzed organizations is generally positive (the growth rate of non-current and current assets in 2007 was 107.5% and 109.4%, respectively), however, in 2006 there was a decrease in the growth rate of non-current assets by 14.4% compared to 2005 (the growth rate was 85.6%). At the same time, the greatest increase in non-current assets in 2007 (by 24.5%) within this type of activity was observed in organizations engaged in the collection, purification and distribution of water (growth rate - 124.5%, table G. 12), and the greatest increase in current assets assets in 2007 (by 84.9%) for organizations producing and distributing gaseous fuels (Table Zh L 2).

However, the growth rate of non-current and current assets of organizations of this type of activity is quite low in comparison with the growth rate of assets of organizations, for example, agriculture (the growth rate of non-current and current assets in 2007 was 235.2% and 131.2%, respectively), transport and communications (the growth rate of non-current and current assets in 2007 was 129.5% and 155.8%, respectively) and others (Table Zh.Z).

According to the vertical analysis (Table G.2), the share of organizations for the production and distribution of electricity, gas and water in the structure of non-current and current assets of organizations by type of economic activity generally ranks 4th - 5th after organizations of transport and communications, as well as wholesale and retail. At the same time, the largest share is occupied by mineral extraction organizations and manufacturing industries, which is explained by the specifics of the region.

On average, for the analyzed period, the share of these organizations in the structure of non-current assets was 8.4%, in the structure of current assets - 4.1%, while negative dynamics of this indicator is observed, and, for example, the share of transport and communications organizations in the structure of non-current assets on average amounted to 12.5%, in the structure of working capital - 7.1% (Table G.2).

In the structure of non-current and current assets of organizations for the production and distribution of electricity, gas and water, the largest share is occupied by organizations for the production and distribution of electricity, however, as an analysis of the dynamics shows, in 2006 there was a sharp decrease in the share of current assets of these organizations (Table G.11) .

Analyzing table G.4, one can see that in 2007, compared to 2005, the total debt of organizations for the production and distribution of electricity, gas and water increased by 959,550 thousand rubles, and accounts receivable decreased slightly - by 212,670 thousand rubles, This circumstance is a general trend for almost all organizations of the Tomsk region during the period under study.

According to the analysis of dynamics, the growth rate of the analyzed indicators is decreasing (Table G.6), and this is in this case a positive trend, however, within this type of activity the situation is ambiguous, for some positions there is either a sharp increase in indicators or their fall (Table G. 15) .

Creation of an effective system for monitoring the financial stability of enterprises

One of the external factors causing the emergence of a crisis financial situation at enterprises consuming electricity and heat is the increase in tariffs for the services of natural monopolies. It is well known that these items in the cost structure are significant in size and poorly controlled.

Let us remind you that a gradual increase in the market share of sales at unregulated prices is currently being carried out, and from January 1, 2011, electric energy will be supplied in full at free (unregulated) prices.

In the context of a decrease in the level of state regulation of prices (tariffs) for the services of natural monopolies, the need to create a unified, comprehensive system for monitoring the financial condition of consumers and producers of energy and public utility services becomes particularly relevant.

Modern management methods involve solving problems of developing strategic trajectories of socio-economic objects, promptly assessing the effectiveness of various options for management influences when external conditions change, resource allocation, and assistance in the development of innovative developments. Solving these problems is possible on the basis of an effectively functioning monitoring system. Monitoring the financial stability of enterprises, on the one hand, is an independent direction of the monitoring process, on the other, it should be part of the overall system for monitoring the socio-economic development of the territory and the country as a whole. Like any management system, monitoring should include the following subsystems: range of functions; effective organizational structure; methods for developing solutions (including methods for effective analysis); availability of an adequate information base; a regulatory framework that ensures the effective implementation of functions under the existing structure; subsystem of responsibility and incentives for effective performance; control and operational regulation. Monitoring of energy producers and energy consumers is a specially organized and constantly operating system for collecting and analyzing economic, statistical, accounting, financial and production information in order to ensure the normal financial stability of enterprises, prevent bankruptcy based on the establishment of economically justified tariffs for the services of natural monopolies while respecting the interests of consumers and manufacturers.

The main participants in the monitoring system should be: - public authorities (executive and legislative); - specialized control and executive bodies - FTS, REC, statistical authorities; - energy producers; y - energy consumers, including the population.

The target function of the system for monitoring the financial stability of enterprises is to ensure the anti-crisis functioning of enterprises and territories through timely regulation of the cost of services of natural monopolies. The monitoring system is designed to motivate decision-making by department structures at all levels for effective functioning and assist in the selection of anti-crisis management mechanisms and methods for increasing financial stability. An equally important functional purpose of this system is to model situations, develop strategic development options, and interconnect the interests of the authorities, the population, producers of energy and services, and industrial consumers.

The monitoring system can provide the implementation of the above functions through the following forms of activity: - transfer of information on requests and applications in the required form; - publication of reference, analytical, methodological literature; - conducting information and training seminars; - providing direct consultation.

The system for monitoring the financial stability of enterprises should be aimed at solving the following main tasks: - collection and analytical processing of internal and external information; - analysis of the information received and forecasting of crisis situations; - bringing the received information to government agencies and enterprise managers; - consulting representatives of management structures: a) on methods for improving financial stability, operational and tactical actions to overcome the crisis, and prevent bankruptcy; b) according to the size of the adjustment to the cost of tariffs of energy producers and utility services; c) by areas and volumes of repair and investment activities of natural monopoly organizations; - modeling of economic, financial and social consequences of price (tariff) changes; - participation in the implementation of socio-economic policy; - participation in the restructuring and restoration of insolvent enterprises; - preparation of proposals for the development and implementation of innovative, investment projects, research work; - development and methodological support of processes for implementing measures for sustainable, targeted development of individual enterprises and the territory as a whole.

Taking into account the strict linkage of the activities of the monitoring system with the strategic objectives of the development of the country and the region, the basic principles of its formation are formulated as follows: - organizational unity with other management systems for the socio-economic development of the region; - interconnection of the strategic goals of the monitoring system with the directions and goals of the territory’s development; - complexity; - openness and accessibility of the system; - formalization of information processing and its evaluation; - unambiguous interpretation of indicative and evaluative indicators; - flexibility and adaptability of the system; - the principle of co-financing the system; - improving the system: data processing methods; methodological support, etc.; - the principle of system expansion.

It should be noted that state regulation of natural monopolies in the energy sector led to the formation of a monitoring system for their production, economic, financial and investment activities. At the same time, the monitoring system for energy producers is aimed at ensuring the socio-economic development of the country and region based on reliable energy supply while optimizing resource expenditures and coordinating the balance of interests of participants.

1. Areas of application of the equipment. Classification and categories of equipment performance. The concept of external influencing factors.

Radio engineering products have found application in space technology, in television, in aircraft construction, in control devices for satellites and spacecraft, in devices for studying the physiological properties of the human body, for automatic control of production processes in a wide variety of industries, in household appliances, etc.

Under external influencing factors (EIF) we will understand phenomena, process or environment external to the product or its components, which cause or may cause limitation or loss of the product’s operational state during operation 2.

VVF are divided into the following types:

mechanical VVF(noise, mechanical shock, hydraulic shock, aerodynamic shock, sonic shock, shock wave, seismic impact, earthquake impact, seismic shock, pitching, roll, trim, mechanical vibrations, vibration, random vibrations (vibration), harmonic vibrations (vibration), mechanical pressure, static pressure, dynamic pressure);

climatic WWF(atmospheric precipitation, atmospheric precipitation, atmospheric condensed precipitation, sea fog, static dust (sand), dynamic dust (sand), wind, corrosive agent of sea water, corrosive agent of soil-ground environment , corrosive environmental agent, thermal shock, atmospheric pressure, integral solar radiation);

biological WWF– Organisms or their communities that exert external influences and cause disruption of the serviceable and operational condition of the product (bacteria, mold, fouling);

WWF special media. Special media - inorganic and organic compounds, oils, lubricants, solvents, fuels, working solutions, working fluids, external to the product, which cause or may cause limitation or loss of the working condition of the product during operation or storage (filling medium, working fluid , test medium, working solution, radioactive aerosol);

thermal VVF(thermal shock, radiation heating, electrical heating, ultrasonic heating, aerodynamic heating);

VVF electromagnetic fields(laser radiation)

There are stability, strength and resistance to the effects of VVF.

Product resistance to WWFduring action

Product strength to VVF– the property of a product to maintain a working condition after exposure on it a certain VVF within the specified values.

Resistance of the product to VVF– the property of a product to maintain a working condition during and after exposure for a product of a certain VVF during its entire service life within the specified values.

The operating conditions of various types of radio products and equipment based on them significantly depend on the climatic characteristics of the area where they will operate, on the type of object (ship, airplane, satellite, etc.) on which they are installed, and other reasons.

In accordance with the accepted classification, table 3.1 shows the climatic regions.

Table 13.4

Climatic versions of products	Designations*
	alphabetic			digital
		Latin
Products intended for use on land, rivers, lakes
For a macroclimatic region with a temperate climate**
For macroclimatic regions with temperate and cold climates**
For a macroclimatic region with a humid tropical climate***
For a macroclimatic region with a dry tropical climate***
For macroclimatic regions with both dry and humid tropical climates***
For all macroclimatic regions on land, except for the macroclimatic region with a very cold climate (general climatic version)
Products intended for use in macroclimatic areas with maritime climate
For a macroclimatic region with a moderately cold maritime climate
For a macroclimatic area with a tropical maritime climate, including for coastal navigation vessels or others intended for navigation only in this area
For macroclimatic areas with both moderately cold and tropical maritime climates, including for ships of unlimited navigation area
Products intended for use in all macroclimatic regions on land and at sea, except for macroclimatic regions with very cold climates (all-climatic design)

* In brackets are the designations previously adopted in the technical documentation of some CMEA countries.

** Products in U and UHL versions can be used in warm humid, hot dry and very hot dry climatic regions in accordance with GOST 16350, in which the average annual absolute maximum air temperature is above 40 ° C and (or) a combination of temperatures equal to or above 20 °C, and relative humidity equal to or above 80%, observed for more than 12 hours per day for a continuous period of more than two months a year.

Specific types or groups of exported or other products for a macroclimatic subregion with a warm temperate climate are allowed to be manufactured in the climatic design TU, if the design differences of the products of this design from the climatic design U are technically and economically justified.

*** The specified versions can be designated by the term “tropical version”.

**** If the main purpose of the products is operation in an area with a cold climate and it is not economically feasible to use them outside this area, instead of the UHL designation, the KHL (F) designation is recommended.

The products are intended for use in one or several macroclimatic regions and are manufactured in the climatic versions specified in Table 13.1. Several macroclimatic regions can be combined into a group of macroclimatic regions (for example, UHL, T).

Thus, each product can have a climatic design corresponding to the specified areas and is abbreviated by the same letters that indicate the area.

If the product is intended to work:

How when wet, so in dry tropical climates, then this design is designated by the letter T;

execution allowing operation in all climatic regions on land, denoted by the letter O;

For all sea areas– letter M;

for all areas on land and sea- letter B.

The surface of the globe is divided into climatic regions according to the following criteria:

to areas with temperate climate include areas in which the air temperature ranges from +40 to minus 45 ºС;

to areas with cold climate include areas in which the minimum temperature is below minus 45 ºС;

To the macroclimatic region with Antarctic cold climate These include areas where the average minimum temperature is below minus 60 ºС (Central Antarctica).

areas where the temperature is more than 20 ºС in combination with high relative humidity (more than 80%) is observed for at least 12 hours a day continuously for at least two months in a row, are classified as areas with humid tropical climate.

If the air temperature exceeds +40 ºС, and the humidity is below the norms specified in the previous paragraph, then such a climate is called tropical dry;

to areas with moderately cold maritime climate include seas and oceans located north of 30° north latitude and south of 30° south latitude, provided that the temperature in them does not fall below minus 45 ºС;

in marine areas located between 30° north latitude and 30° south latitude, the climate tropical sea.

If blocks (parts) of equipment belong to different classification groups, then they are subject to requirements for durability, strength and resistance to VVF depending on whether the block (part) of equipment belongs to the corresponding classification group.

Macroclimatic regions of the globe are shown on the map in Figure 13.1.

Figure 13.6 – Macroclimatic regions of the globe

Table 13.5

Types of climates of the globe, their designations and delimitation criteria

	Designation			Delineation criteria
Climate type		English	Average value of annual absolute minimum air temperature, °C		Average value of the annual absolute maximum air temperature, °C	Combination of values: average annual relative humidity - average annual temperature, classification group number	Geographic coordinate, degrees latitude
Antarctic cold			Below minus 60
Extreme cold			Below minus 50 to minus 60 inclusive.
Cold			Below minus 45 to minus 50 inclusive.
Cold moderate			Below minus 25 to minus 45 inclusive.
Warm moderate			minus 25 and above
Warm dry moderate			Below minus 10 to minus 25 inclusive.
Warm transitional			minus 10 and above
Soft warm dry			minus 10 and above
Extreme warm dry
Warm humid
Warm moist uniform
Cold sea			Below minus 30
Temperate marine			minus 30 and above				30 or more
Tropical sea

In accordance with the operating conditions of the equipment and the type of room or shelter in which it is located, the equipment is divided into five categories.

Equipment (products) in the versions specified in Table 13.1, depending on the location when operating in the air at altitudes up to 4300 m (including underground and under water), are manufactured according to the product placement categories specified in Table 13.3.

Table 13.6

Characteristic	Designation	Characteristic		Designation (decimal system)
For operationon open air(impact of a combination of climatic factors characteristic of a given macroclimatic region)		For storage during operation in category 4 premises and operation both in category 4 conditions and (short-term) in other conditions, including outdoors
For use under cover or indoors(volumes) where fluctuations in air temperature and humidity do not differ significantly from fluctuations in the open air and there is relatively free access to outside air, for example, in tents, bodies, trailers, metal rooms without thermal insulation, as well as in the shell of a complete product of category 1 (no direct exposure to solar radiation and precipitation)		For use as built-in elements inside complete products of categories 1; 1.1; 2, the design of which eliminates the possibility of moisture condensation on the built-in elements
For use in enclosed spaces (volumes) with natural ventilationwithout artificially controlled climatic conditions, where fluctuations in temperature and humidity and exposure to sand and dust are significantly less than in the open air, for example, in metal with thermal insulation, stone, concrete, wooden rooms (no exposure to precipitation, direct solar radiation; significant reduction in wind; significant reduction or absence of exposure to diffuse solar radiation and moisture condensation)		For use in irregularly heated rooms (volumes)
For use in rooms (volumes) with artificially controlled climatic conditions, for example, in closed heated or cooled and ventilated industrial and other premises, including well-ventilated underground premises (no exposure to direct solar radiation, precipitation, wind, sand and dust from outside air; no or significant reduction in exposure to diffuse solar radiation and moisture condensation )		For use in air-conditioned or partially air-conditioned rooms
		For use in laboratory, permanent residential and other similar types of premises
For use in rooms (volumes) with high humidity(for example, in unheated and unventilated underground premises, including mines, basements, in the soil, in such ship, ship and other premises in which there may be a long-term presence of water or frequent condensation of moisture on the walls and ceiling, in particular in some holds , in some workshops of textile, hydrometallurgical production, etc.).		For use as built-in elements inside complete products of category 5, the design of which eliminates the possibility of moisture condensation on the built-in elements(for example, inside electronic equipment)

For products intended for operation only in a non-air environment and (or) at atmospheric pressure less than 53.3 kPa (400 mm Hg), including at altitudes above 4300 m, the concept of product category is not applied to all stages of operation. If the same product is intended for operation both in the air at altitudes up to 4300 m, and in the non-air environment and (or) at atmospheric pressure less than 53.3 kPa (400 mm Hg), including at altitudes more than 4300 m, then the concept of product category is used only for the stage of operation in the air at altitudes up to 4300 m.

The combination of performance, category and reduced pressure group is called “ type of climate control "(for example, type of climatic modification UHL4 or type of climatic modification UHL2O4a). In the designation of the type of climatic modification of the product, a designation of the type of atmosphere in which the product is intended is added, if this is specified in the standards or technical specifications for the product.

1.3.1 Accounting, analysis and forecast of external factors when choosing a strategy

When choosing a strategy, it is necessary to consider both the impact of this strategy on the environment and the effect on the enterprise from the external environment.

When preparing a plan, it is necessary to provide for those events that may not happen as expected and slow down the movement towards the goal. It makes sense to know in advance where this might happen and to think through ways to prevent possible damage. For the purposes of strategic analysis, a methodology for taking into account external factors called “STEP Factor Analysis” is used. The abbreviation STEP is made up of the first letters of the words: Social, Technological, Economic, Political. This mnemonic is just a simple way to remember the factors that affect an organization.

Social factors include, for example, the human factor, which is characterized by a certain number of indicators of living standards, including average per capita income, the cost of living, and average wages. People grow up in a particular society, which shapes their basic views, values ​​and norms of behavior. Almost without realizing it, they perceive a worldview that determines how they view themselves and their relationships with each other. The features of the social structure are influenced by factors that, at first glance, seem to have no significant impact on the economy of the enterprise:

Strong commitment to core traditional cultural values;

Subculture within a single culture;

Temporary changes in secondary life values;

Couples' views on family size;

People's attitudes towards drinking alcoholic beverages.

The first of these factors affects most organizations. Planning to account for this change is critical.

Technological factors.

One of the influential forces that determine the fate of an enterprise is technical and applied science. The attitude towards the scientific and technological complex depends on whether one admires its wonders or is rather amazed at its failures. Any scientific and technological innovation is fraught with major long-term consequences that cannot always be foreseen. Changes in technology have an impact on almost all organizations and enterprises and require accounting. The following products did not exist 20 years ago:

Personal computers;

CDs;

Digital audio tape recorders;

Video cameras;

Fax machines;

Industrial robots;

These achievements owe their success to progress in microelectronics. The influence of microelectronics technologies has also increased significantly in the retail industry. Many leading experts in the industry have noted that retailers who do not keep up with new technologies will be pushed to the margins of business life.

The head of an enterprise must closely monitor the leading trends within the scientific and technical complex and take into account the following points when planning the activities of the enterprise:

Acceleration of scientific and technological progress;

The emergence of limitless possibilities;

Increased allocations for R&D;

Increased emphasis on introducing small improvements to existing products;

Tightening government control over the quality and safety of goods.

Economic forces.

In addition to the people themselves, their purchasing power is also important for markets. The overall level of purchasing power depends on the level of current income, prices, savings and credit availability. Purchasing power is affected by economic downturns, high unemployment, rising borrowing costs, and:

national currency exchange rate, mortgage payment level, inflation rate, economic cycle. Which factor is more important for a particular enterprise - the exchange rate or the interest rate - is determined by the profile of its market. Of course, the so-called economic cycle - a period of boom or bust in the economy - has a significant impact. Few companies can resist general business trends. An increase in interest rates can reduce the volume of loans, and a decrease in the level of mortgage payments will affect not only the real estate trade, but also those sellers and entrepreneurs whose income depends on people changing their homes.

Political factors.

Marketing decisions are greatly influenced by events occurring in the political environment. This environment is made up of legal frameworks, government agencies and influential public groups that influence various organizations and individuals and limit their freedom of action within society.

The macro environment of a company also includes such factors as the demographic environment, legal environment, and natural environment.

Demographic environment.

Demography is a science that studies population in terms of its size, density, etc. Demographics are of great interest to marketers because markets are made up of people. The most significant demographic trends:

Declining birth rate;

Population aging;

Changes in the family;

Population migration.

Natural environment.

The 1960s saw growing public concern about whether industrial activity in developed countries was destroying the natural environment. Vigilance groups and movements emerged, and concerned legislators began pushing various environmental measures. Changes in the environment also affect the goods that firms produce and offer to the market:

Shortage of certain types of raw materials;

Rising energy prices;

Increased environmental pollution;

Decisive government intervention in the process of rational use and reproduction of natural resources.

Legal environment.

All activities (especially in the field of marketing) are increasingly influenced by the legal environment:

Legislation regulating business activities;

Increasing requirements from government agencies that monitor compliance with laws;

Increase in the number of public interest groups.

Considering the importance of taking into account STEP factors for planning the activities of an enterprise, not only their analysis is necessary, but also their targeted forecast. Environmental forecasting, or environmental auditing, became important in the early 1980s, especially as organizations expanded the scope of forecasting research to include causal factors. For example, forecasting technology development has become especially important since microelectronics has penetrated into most areas of production.

Most forecasts are based on four main forecasting methods:

Studying opinions,

Count,

Extrapolation of statistical trends,

Finding a relationship between two or more statistical variables.

The external environment of an organization is divided into two groups of factors: the external environment and the competitive environment. Some factors influence others and vice versa. But without certain means and methods of structuring, there is a danger that the analysis will become disorganized and important factors will be ignored.

Equally important is the analysis and forecast of the competitive environment, which includes the study of all components of the competitive environment.

When wind and/or current begin to have a significant impact on the boat's movement, another technique should be used to determine your estimated position - constructing a countable position taking into account external factors (wind and current).

The first factor we will consider is wind. Any ship, not necessarily a sailing one, has some windage in the hull, which inevitably leads to its drifting downwind (Leeway). Depending on the wind strength, the wind drift value can range from 0 to 10°. In practice, drift downwind can be assessed using a hand-held compass-direction finder - the drift will be equal to the deviation of the wake from the center plane of the yacht.

In addition to the digital value of the drift in degrees, we also need the wind direction, which is expressed using a wind rose. You need to remember that the north wind is the wind that blows from the north, and, naturally, such a wind will blow your yacht south.

When accounting for downwind drift, pay attention to whether the wind will increase or decrease your boat's heading value. For example, if the wind is north and the yacht is sailing east, then drifting downwind will lead to an increase in the course value, and when solving the problem, you will need to add the drift value to the true course of the yacht. If, with the same north wind, the yacht goes west, then the wind will reduce the value of the course, which means that the value of the drift must be subtracted from the value of the course.

The second external factor, current (Current), is characterized by two parameters - direction (Set) and speed (Drift). The direction of the current is expressed in degrees and is completely analogous to the true course of the ship; speed is measured in knots. Currents can be constant, in which case they are marked on the map, or tidal, in which case the direction and speed should be taken from tidal atlases, where these current parameters are indicated for each hour of travel.

The procedure for solving the problem of constructing a countable position taking into account external factors is as follows:

First, we plot the vector of motion of our yacht, taking into account drift into the wind (not forgetting to first convert the compass course to true). In fact, this is our path relative to the water; on the map it is indicated by one arrow. The corresponding course is called the course relative to water (CTW), the speed of movement is called the speed relative to water (Speed ​​Through Water, STW), it is this speed that is shown by the log.

From the resulting point we plot the current vector (Current Vector), denoting it with three arrows in the direction of the flow.

The resulting vector is our path relative to the ground, we mark it with two arrows. The corresponding course is called Course Over Ground (COG). Speed ​​Over Ground is shown by GPS.

The international symbol for EP is a triangle.

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