Classical management defines the goal as the desired state of the system or the result of its activity, achievable within a certain time interval. The goals must be reflected in the development perspective of the system. The goals of the socio-economic system are largely determined by the conditions of the external environment. Goal setting translates the company's strategic vision and direction into specific objectives related to the firm's production and performance. Objectives represent the commitment of the firm's management to achieve certain results at a certain time.
Fig. 4. Dynamics of changes in the RF GDP for 2005-2008 and forecast of changes for 2009-2010.
They explain exactly how much, what and when to do it. They direct attention and energy to what needs to be achieved.
Eight key spaces can be identified within which an organization defines its goals.
1. Market position. Market goals can be gaining leadership in a certain market or its segment, increasing the company's market share, strengthening the company's competitive status.
2. Innovation. Targets in this area are associated with the definition of new ways of doing business, the development of the production of new goods, the use of new technologies.
3. Performance. More efficient is the enterprise that ensures the production of products at a lower cost. For any company, such indicators as labor productivity, energy intensity, resource conservation are important.
4. Resources. The need for all types of resources is determined, and goals are formulated regarding the expansion or reduction of the resource base, ensuring its stability, reducing the enterprise's dependence on one source of raw materials.
5. Profitability. These goals are associated with achieving a certain level of profitability, ensuring a given level of profit, as a rule, are expressed in quantitative terms.
6. Management aspects. Ensuring effective management is the goal of any organization with a long-term perspective. Attracting outstanding managers to work, creating an appropriate organizational culture, creating management systems for working in unforeseen situations are just some of the factors that affect the effectiveness of the management process.
7. Personnel. The goals in relation to personnel can be associated with the preservation of jobs, ensuring a certain level of remuneration, improving working conditions and motivation, reducing staff turnover, and improving qualifications.
8. Social responsibility. Nowadays, most economists recognize that individual firms should focus not only on increasing profits, but also on the development of generally accepted values.
The airline's goals are formulated and established based on its mission, the defined values \u200b\u200band goals of the owners, and the top management of the company. Formally, the goal of an airline can be written in the form of a vector of tasks, the elements of which are quantitative indicators, the implementation of which in the aggregate can be interpreted as the implementation of the mission, for example, the amount of profit, profitability of sales.
In general, targets should have the following characteristic properties.
1. Concreteness and measurability. By expressing its goals in concrete and measurable forms, management creates a fixed frame of reference
for subsequent decisions and assessment of not only the quality of work on the provision of transport services, but also the implementation of control functions.
2. Orientation in time and fixity of the planning horizon. Long-term goals can have a planning horizon of the order of 5-7 years, medium-term goals from one to five years, short-term goals - one year.
3. Achievability. Determination of a goal that exceeds the potential capabilities of the airline, either due to insufficient resources, or due to the negative effect of external factors, can lead to the transition of the airline to a crisis state and, as a consequence, to catastrophic consequences.
It should be noted that the multiplicity of the airline's goals must be interconnected and interdependent, i.e. the actions and decisions necessary to achieve one target should impede the achievement of another goal.
The strategic planning process can be considered successful to the extent that the top management of the airlines is involved in formulating sound planning objectives, as well as in which these objectives reflect the potential of the enterprise and are adequate in relation to the influences of environmental factors.
In general, the goals reflect the desire of the airline management to work in a certain direction and differ from most of the tasks being solved, which are quantitatively measured parameters.
According to the National Association of Business Aviation of Russia (NADA), at the beginning of 2008 there were 224 converted Russian-made aircraft in operation. In total, 7 types of airliners are involved: An-74, Il-62M, Il-96-300 (presidential aircraft), Tu-134, Tu-154, Yak-40, Yak-42 and the relatively new turboprop model M-101. Naturally, even the newest machines, with the exception of the M-101 and Il-96-300, were produced no later than the very beginning of the 1990s. Despite the fact that aircraft with a significant residual resource are chosen for use in business aviation, most of them managed to work decently on regular routes, in particular this applies to the most popular Tu-134 and Yak-40, which together make up more than 3/4 of the aircraft fleet YES RF.
The issue of fleet renewal is most acute precisely for the owners operating domestically produced cars. In addition, many aircraft do not comply with European limits on engine noise and emissions, and as a result, entry into European countries is closed for them. In terms of measures to replace the fleet with this moment there are two possibilities. First, it is the purchase of imported aircraft. However, only "age" business jets from the secondary market, the salons of which are much more modest in size, are at the level of the currently popular domestic models. In addition, in this case, all the same questions arise - import duties, difficulties in registration and maintenance. Secondly, the purchase of new domestic aircraft, the production of which is now being established.
Until now, corporate and VIP aircraft were created by redesigning the cabin from short-haul and medium-haul airliners - Tu-134, Tu-154, Yak-40, Yak-42. However, the assembly of new such machines for VIP-variants is not performed, the life cycle of old liners is coming to an end, and their conversion into business-variants is carried out less and less. Among the new projects in Russia, only VIP interiors have been developed for the Tu-204 and Tu-214 aircraft family. In addition, CJSC Sukhoi Civil Aircraft (SCAC) is working on corporate and VIP versions based on the Sukhoi SuperJet 100 aircraft. At the beginning of this year, SCAC representatives for the first time announced plans to release a business version of this aircraft. GSS together with the parent company AHK Sukhoi is working on the creation of a supersonic business jet SSBJ (the abbreviation is taken from the literal translation into English of the type of aircraft - Supersonic Business Jet). Previously, the project was designated C-21. Its layout was exhibited back in 1999 at the Paris Air Show. Then the cost of work on this project was estimated at $ 1 billion. But so far the project is at the zero stage of development. The SCAC intends to implement it with the involvement of foreign partners, negotiations are already underway with a number of key Western manufacturers of business jets (rumors about such negotiations with Dassault Aviation have already leaked to the press). Preliminary specifications SSBJ: number of seats - from six to ten, design cruising speed - up to Mach 2, flight range - over 7 thousand km. According to SCAC estimates, SSBJ should be highly popular with potential buyers, even if high price - $ 50-80 million per car.
Foreign aircraft in the fleet of the DA RF. According to the classification offered by the Planet Jet Guide catalog of planes and helicopters of business aviation, in the fleet of foreign-made aircraft owned by Russians, you can find aircraft of almost all classes - business airliners, long-haul, large, medium, small and turboprop aircraft. Only the ultralights are missing jet aircraft - a relatively recent segment on the world market. Representatives of the upper price segment - large long-haul aircraft and business airliners - modified versions of regular aircraft - have an absolute priority. In total, they account for 62% of the fleet, 33% are for medium-sized business jets, for small and turboprop aircraft - 2% and 3%, respectively. Models of the Canadian aircraft manufacturer Bombardier Aerospace in the Russian fleet occupy a solid 39%, following the Canadians, Hawker Beechcraft is in the top five with 15% (including models produced by British Aerospace and Raytheon Aircraft), then - Dassault Falcon (14%), Gulfstream Aerospace ( 11%) and Embraer (8%).
Helicopters in the AF DA RF fleet occupy a significant niche. At the end of 2007, the helicopter fleet consisted of about 1960 aircraft with an average service life of about 20 years. Moreover, of the helicopters listed in the register, only 923 fly. From year to year, these figures are gradually changing towards a decrease, but the proportion is still preserved. Throughout the previous decades, operators preferred to upgrade their fleet by upgrading existing helicopters rather than purchasing new ones. However, this channel is exhausting its possibilities.
From 1998 to 2005, from all helicopters produced in Russia to the ranks of domestic civil aviation received only 12 units. In 2006, with the order of 14 Mi-8AMT from Gazpromavia, there was a tendency for large Russian operators to purchase domestic helicopter products. In 2008 airline UTair signed a contract with Ulan-Ude Aviation Plant for the financial lease of 40 Mi-171 helicopters to replace part of the outdated Mi-8T fleet. The delivery of the first 20 vehicles was scheduled for 2008. Thus, the ratio of domestic supplies begins to change russian cars to the volume of exports, which traditionally accounted for the lion's share of sales of domestic manufacturers (mainly due to military products, as well as modifications of the Mi-8 and Ka-32). If in 2007 Russian companies produced 121 helicopters, then the plan for 2008 envisages an increase in production volumes by 45%, in 2009 - by another 25%. Perhaps a further increase in the growth rate of production is associated with the organization of an assembly line for the model under a license from a Western developer: negotiations are currently underway with AgustaWestland regarding a multi-purpose AW139 (take-off weight of 6.4 tons). The most justified optimism is inspired by Russia's position in the middle class segment, one of the confirmation of this is the issuance of a limited airworthiness certificate for the Ka-32A11BC helicopter by EASA in 2007 and the receipt of a type certificate from EASA expected this year.
At the same time, prices for Russian equipment are already approaching world prices. Western manufacturers offer a symmetrical answer: deliveries of foreign-made helicopters to Russia are growing at a noticeable pace. UTair signed a contract with Eurocopter for 15 EC175 multifunctional helicopters with a take-off weight of 7 tons, with an option for another 15 aircraft. EC175 - a new joint European-Chinese program; commissioning of this model is scheduled for 2011. In terms of the number of ordered helicopters, UTair has outstripped such world players as Bristow Helicopters and VIH Helicopters. At the same time, a letter of intent was signed with a subsidiary of the European helicopter manufacturer, Eurocopter-Vostok, on the purchase of 20 Ecureuil AS350 VZ and the creation of a maintenance and repair center and a training center for flight personnel.
The middle segment evokes more or less justified optimism, the situation in the light segment is much worse. A few flying copies of the Ka-26 are living out their days. Of the approximately 550 Mi-2s listed in the register, no more than 120 fly. According to Nikolai Osipov, head of the helicopter department of the GosNIIGA, in the next two or three years, after the engines run out of the remaining resource, the "twos" will finally go out of the game: engine repairs are unjustifiably expensive , and work on remotorization has not yet been crowned with success. However, the economics of the Mi-2 operation casts doubt on the expediency of attempts to revive this program. They are being undertaken only because the Russian aviation industry has not yet mass-produced any alternatives. Of course, Western manufacturers have something to fill this niche with. Of course, import duties somewhat restrain the development of the market, but there are no hopes for their cancellation or reduction, so future owners are ready for such costs. Moreover, many owners of piston Robinson R44 are gradually looking at more serious technology. Bell bets on BeLL 427 and new model light helicopter Bell 429, Eurocopter is witnessing an increase in demand for twin-engine vehicles EC135 and EC145.
There is still the problem of banning flights over cities, but in this respect, hope finally dawned in the past year. Flights over Yekaterinburg are allowed as a precedent. Moreover, the construction of helipads has intensified throughout the territory of the Russian Federation: sites are being built around Moscow and in St. Petersburg, Yekaterinburg, planned in Novosibirsk, Leningrad and Tver regions, Krasnodar Territory, Yamalo-Nenets Autonomous District. Perhaps this will contribute to the growth of demand for charter helicopter services, the market for which is not yet developed.
Airline classification
In accordance with the definition given in Art. 61 of the Air Code Russian Federation, an aviation enterprise is understood as a legal entity, regardless of its organizational and legal form of ownership, with the main goals of its activity being the implementation of air transportation of passengers, baggage, cargo, mail and (or) aviation work for a fee.
By the form of ownership, airlines are state, private, and corporate, as well as mixed with the participation of foreign capital.
State airline Is an airline that is wholly owned by the state, or which is controlled by the state. There are practically no airlines with 100 percent state ownership left. As a rule, the controlling stake, owned by the state, is from 51 to 75 percent.
Private airline Is an airline owned by one person or family. An example is the Transaero airline, which is owned by the Pleshakov family.
Corporate airline Is an airline owned by shareholders. In this case, a controlling stake may belong to one person who actually manages the airline.
Mixed airline Is, as a rule, a joint venture with foreign capital. The creation of an aviation enterprise with the participation of foreign capital on the territory of the Russian Federation is allowed provided that the participation of foreign capital does not exceed 49 percent of the authorized capital of the aviation enterprise, its head is a citizen of the Russian Federation and the number of foreign citizens in the management body of the aviation enterprise does not exceed one third of the composition of the management body. In other countries, the share of foreign ownership of the airline varies. So, in the UK it is 33%, in the USA - no more than 25%.
By the nature of flights, airlines are divided into domestic and international, and mixed.
Domestic airlines operate flights only within their own countries.
International airlines operate only in international airspace.
According to the range and direction of flights, airlines are divided into trunk, regional, local and computer.
Mainline airlines perform both international and domestic transportation over a distance of 3000 km or more. Mainline airlines include, for example, airlines performing transatlantic, trans-American, transpolar, trans-Asian, trans-Pacific and other interregional air transportation.
Regional airlines perform intraregional transportation for a distance of no more than 3000 km, both within one country and internationally. Regional transportation includes transportation between Scandinavian countries, intra-European, intra-African transportation, etc.
Local airlines are usually domestic airlines operating on airlines with a length of no more than 1000 km.
According to the type of basic transportation, airlines are divided into passenger, cargo and mixed.
Passenger airlines operate aircraft equipped to carry passengers. As a rule, in addition to passengers, they also carry cargo and mail in special cargo compartments.
Cargo airlines perform only cargo transportation on specially equipped aircraft. A small number of airlines are purely cargo. The largest of them are: DHL, TNT, UPS, Fedex, etc.
Most airlines are mixed and carry all types of traffic. A number of the largest of them have their own cargo branches: Lufthansa Cargo, Air Canada, etc.
By type of operation, airlines are divided for regular and charter.
Regular airlines operate flights according to the established schedule on airlines strictly defined by the government of the country or by intergovernmental agreements. Regular airlines can also operate additional, charter and special flights.
Charter airlines perform non-scheduled air freight services based on special contracts between carriers and customers. Such transportations can be carried out both between points connected by regular by air, and between points not connected by regular airlines.
1. For the purposes of this Code, an aviation enterprise means a legal entity, regardless of its organizational and legal form and form of ownership, which has the main objectives of its activities to carry out air transportation of passengers, baggage, cargo, mail and (or) to perform aviation work for a fee.
2. Creation in the territory of the Russian Federation of an aviation enterprise with the participation of foreign capital is allowed under the conditions if the share of participation of foreign capital does not exceed forty-nine percent of the authorized capital of the aviation enterprise, its head is a citizen of the Russian Federation and the number of foreign citizens in the governing body of the aviation enterprise does not exceed one one third of the composition of the governing body.
3. Operator - a citizen or legal entity that owns an aircraft by right of ownership, on lease terms or on any other legal basis, using the specified aircraft for flights and having an operator's certificate (license).
Operator requirements are determined by federal aviation regulations.
4. Use by an individual, legal entity aircraft for the purposes specified for state aviation and (or) experimental aviation, as well as the use of a light civil aircraft of general aviation or an ultralight civil aircraft of general aviation does not entail an obligation for an individual, legal entity to obtain an operator certificate (certificate) or a document equivalent to this certificate.
(Clause 4 as amended by Federal Law of 18.07.2006 N 114-FZ)
Russian aviation enterprises and Russian individual entrepreneurs have the right to carry out commercial activities in the field of civil aviation if they have licenses obtained in accordance with Article 9 of this Code.
1. Foreign aviation enterprises, international operating agencies and foreign individual entrepreneurs are entitled to carry out commercial activities in the field of civil aviation in the manner prescribed by the legislation of the Russian Federation and international treaties of the Russian Federation.
2. When carrying out international air transportation within the territory of the Russian Federation and (or) performing aerial work, foreign aviation enterprises, international operating agencies and foreign individual entrepreneurs must obtain appropriate licenses.
The issuance of such licenses is carried out in accordance with Article 9 of this Code.
3. With regard to a foreign aviation enterprise, the operator's certificate (certificate) or an equivalent certificate (certificate) document issued by an authorized body of a foreign state and corresponding to international standards recognized by the Russian Federation, as well as international treaties of the Russian Federation is recognized as valid.
4. Foreign aviation enterprises may open their representative offices on the territory of the Russian Federation in accordance with the legislation of the Russian Federation and (or) international treaties of the Russian Federation.
5. Foreign aviation enterprises, international operating agencies and foreign individual entrepreneurs are not entitled to:
accept on the territory of the Russian Federation on board aircraft passengers, baggage, cargo and mail for air transportation to the territory of a foreign state or transport them to the territory of the Russian Federation from the territory of a foreign state, unless otherwise provided for by an international treaty of the Russian Federation or issued in the manner established by the Government Russian Federation, one-time permits of the authorized body in the field of civil aviation;
to accept on the territory of the Russian Federation on board aircraft passengers, baggage, cargo and mail for air transportation within the territory of the Russian Federation without the permits of the authorized body in the field of civil aviation, issued in the manner established by the Government of the Russian Federation.
(as amended by Federal Law of August 22, 2004 N 122-FZ)
(as amended by Federal Law of 05.04.2011 N 51-FZ)
1. The provision of services in the field of civil aviation is carried out on a paid basis (tariffs, fees), unless otherwise provided by the legislation of the Russian Federation.
2. The list of tariffs for services in the field of civil aviation and charges for these services, the rules for the formation of the indicated tariffs and charges, the rules for the collection of charges calculated on the basis of the indicated tariffs and charges for services in the field of civil aviation, as well as the rules for the sale of tickets, the issuance of air waybills and others shipping documents are established by the authorized body in the field of civil aviation.
3. Tariffs for services related to the sphere of natural monopoly in the field of civil aviation and the rates of charges for these services are established in accordance with the legislation of the Russian Federation on natural monopolies.
4. Rates of charges for air navigation services for aircraft flights of users airspace are established by the federal executive body authorized to carry out legal regulation in the field of state regulation of prices (tariffs) for goods (services) and control over their application.
The procedure for state regulation of charges for air navigation services for aircraft flights of airspace users is established by the Government of the Russian Federation.
5. Charges for air transportation of passengers, baggage, cargo and mail shall be established by the carriers.
6. The payment for air transportation carried out on the basis of an aircraft charter agreement (air charter) is established on a contractual basis.
1. Control over the activities of aviation enterprises and individual entrepreneurs, including foreign aviation enterprises, international operating agencies and foreign individual entrepreneurs, is carried out by the authorized body in the field of civil aviation. Control is exercised over compliance with the legislation of the Russian Federation and international treaties of the Russian Federation, as well as the requirements of the relevant certificates and licenses.
(as amended by Federal Law of August 22, 2004 N 122-FZ)
2. If an aviation enterprise or an individual entrepreneur does not comply with the requirements specified in paragraph 1 of this article, except for cases of violation of the requirements of the relevant license or carrying out activities without an appropriate license, if its receipt is mandatory, the following measures of influence may be applied to such an enterprise or such an individual entrepreneur :
1) deprivation of the relevant permission, certificate or suspension or limitation of the validity of these documents;
2) other measures of influence established by the legislation of the Russian Federation.
(Clause 2 as amended by Federal Law of 08.11.2007 N 258-FZ)
3. In the event that an aviation enterprise or an individual entrepreneur violates the requirements of the relevant license or carries out activities without an appropriate license, if its receipt is mandatory, measures of influence established by the legislation of the Russian Federation may be applied to such an enterprise or such an individual entrepreneur.
(Clause 3 was introduced by the Federal Law of 08.11.2007 N 258-FZ)
RF Air Code establishes the legal basis for the use of the airspace of our state and activities in the field of aviation. It regulates the tasks of meeting the needs of citizens and the economy in air transportation (the most impeccable quality of services), in aviation, in the defense and security of the state, in protecting its interests, in the safety of air transport, in aviation and environmental safety. Regulates the procedure for investigating accidents and incidents (determining the causes of an emergency, taking measures to prevent it in the future). Deals with such issues as aviation personnel, international aircraft flights, the responsibility of the carrier, operator and shipper, etc.
This Code establishes the legal basis for the use of the airspace of the Russian Federation and activities in the field of aviation. State regulation of the use of the airspace of the Russian Federation and activities in the field of aviation is aimed at meeting the needs of citizens and the economy in air transportation, aviation work, as well as ensuring the defense and security of the state, protecting the interests of the state, aircraft flight safety, aviation and environmental safety.
The concept and factors of location of enterprises of the aviation industry
The history of the development of the aviation industry began at the beginning of the 20th century. During the First World War, it developed as the largest industry. Bigger growth aviation industry received in the period 1939-1945. It is the most concentrated branch of the industry today. It is part of the military-industrial complex (MIC).
Definition 1
The aviation industry is an industry that conducts research, development, construction and testing of prototypes, serial production aircraft and their elements (engines and other equipment).
The scientific, technical and production potential of the aviation industry is the basis for the development of other industries: metallurgy, radio engineering, electrical engineering, etc.
Remark 1
The aviation industry is of great general economic and defense importance for the state. Modern aircraft construction is one of the most promising areas of economic development in developed countries.
In the military-industrial complex, the aviation industry is represented by 220 enterprises and 150 scientific organizations. Most of them are located in the Volga region and in the Urals. At large industrial bases, finished products are assembled from supplied parts and assemblies. The key factors in the location of production plants are the availability of qualified specialists and transport infrastructure... Development and design is carried out in design bureaus in Moscow and the Moscow region. In addition to the construction of amphibious aircraft. They are being developed in Taganrog. In addition, many important factors for the location of aircraft manufacturing enterprises are considered to be remoteness from borders with other states, ensuring complete safety for the population, as well as the availability of cheap resources (electricity, aluminum, etc.).
World aviation industry
World aviation was born and began to develop rapidly at the beginning of the last century. The main motive for its development is the military industry. Therefore, initially the aviation industry was formed as a military sector, and later began to produce aircraft for civilian purposes. The development of this industry is determined by the number of permanent military government orders and the possibility of exporting equipment to other states.
The world aviation industry includes the following areas: development; production; test; repair, disposal of aircraft; investigation of disasters.
Remark 2
The aviation industry has a high degree of capital intensity, which determines its high monopolization of the industry. 3-4 aircraft manufacturing companies are represented in the leading countries. Fierce competition encourages mergers and amalgamations of even large enterprises within the same country. The main goal of integration is to increase power and confront other states
The leaders of civil aircraft construction are the most famous companies today. The American firm "Boeing" (Boeing) is one of the leaders in the production of large civil aircraft for long-distance flights. Its main competitor is considered to be the European organization Airbus. And Russia is a significant competitor to American and European aircraft.
For military purposes, the main aircraft and helicopter developers are the United States and Russia. But there are also successful developments in other states. In particular, Israel is considered the leader in the production of unmanned aircraft (UAV). Also, America has adopted the French Harier aircraft.
The structure of the global aviation industry includes:
- production of various types of aircraft and helicopters;
- manufacture of engines;
- development and production of avionics (electronic equipment).
The most important branches of the aviation industry are aircraft and helicopter construction. These areas are represented in more than 20 countries around the world. Large airliners are manufactured in the USA, B western Europe and in some CIS countries and Russia. Aircraft for up to 100 passengers for inland flights are produced in Brazil, China and Canada.
Recently, the production and sale of light civil aircraft has been of great importance for ensuring security and safety, searching for people and objects, as well as for sports, medical and business purposes.
Place and role of the aviation industry in the Russian economy
In the USSR, the aviation industry developed after the decree of the Soviet government on the nationalization of aircraft factories in 1918. At that time, there were 15 small aircraft factories in the country with 10 thousand employees, as well as one aerohydrodynamic institute. The peak of its growth was achieved by the Soviet aviation industry during the Second World War.
Remark 3
At present, the aviation industry of the Russian Federation occupies a leading position in the world in terms of the production of civil and military aircraft. It is one of the most high-tech industries with a large number of highly skilled workers.
On the territory of Russia, there are more than 20 large enterprises of serial production, four companies of experimental and experimental aircraft construction, aircraft plants for the repair of equipment and for the manufacture of various units. The largest factories are the Irkutsk Aviation Plant (IAZ) and the Nizhny Novgorod Sokol plant.
Structure and location of the main branches of the Russian aviation industry:
- enterprises for the production of aircraft engines (Perm, Samara, Kazan, Moscow, Omsk);
- aircraft building enterprises (Irkutsk, Novosibirsk, Voronezh, Ulyanovsk);
- construction of helicopters (Moscow, Kazan, Rostov).
On the territory of the Russian Federation, there is a united aircraft building corporation, which includes the largest enterprises for the production of aircraft, as well as Oboronprom (large companies for the construction of helicopters and engines).
Despite the rapid development of the industry, the aviation industry faces a number of challenges:
- lack of funding;
- weakening of human resources;
- growth in accumulated debt;
- non-reimbursement of work-in-progress costs under government defense orders.
To solve the problems posed, government intervention is required. To ensure defense, the government is trying to invest heavily in the development and production of military aircraft and the development of civil aviation. Innovative research, production, testing and other bases are being created. Models of Russian aircraft are not inferior to foreign ones, and even surpass in some criteria.
INCOME OF AIR TRANSPORT ENTERPRISES
The purpose of any activity commercial organization is making a profit. Its value is formed under the influence of the ratio between the income and expenses of the organization.
An enterprise's income is an increase in economic benefits as a result of the receipt of assets and / or the repayment of obligations, leading to an increase in the capital of the enterprise, with the exception of the authorized contributions of the participants (property owners).
In accordance with the current legislation, all income of enterprises is divided into two groups: income from ordinary activities and other income receipts (Table 2.).
table 2
| Income from ordinary activities | Other income | |
| Income from the carriage of passengers, paid baggage and cargo | Income from the lease of aircraft and other fixed assets | |
| Income from mail transportation | Income related to participation in the authorized capital of other organizations, including interest and other income on securities | |
| Income from aeronautical chemical works | Proceeds from the sale of property, plant and equipment and other assets other than moneyother than currency, goods | |
| Income from forestry operations (extinguishing fires, patrolling forests, etc.) | Interest received for the provision of funds for use (deposit), as well as interest for the use by the bank of funds in the current account | |
| Fines, penalties, forfeits for violation of the terms of the contract | ||
| Assets received free of charge, including under a gift agreement | ||
| Receipts in compensation for losses caused to the enterprise |
Features of the formation of some types of income are as follows.
Revenues from the carriage of passengers, paid baggage and cargo are determined on the basis of official tariffs, taking into account the discounts provided; tariffs agreed on a bilateral basis; preferential rates.
Revenues from the transportation of mail are determined on the basis of established tariffs in rubles (settlements in foreign currency are carried out between the post offices of the countries) and the amount of mail transported or planned for transportation.
The income from renting an aircraft to other users is determined by the amount rent, based on the rental rate for 1 hour, aircraft flying hours per month and the rental period.
Revenues for passenger and cargo charter flights are determined based on the cost of a flight hour and flight hours by type of aircraft under a contract or agreement. The income from the possible additional loading of charter flights is taken into account separately. Transportation revenues can be grouped by airline, country, country group, aircraft type; for charter flights - by travel agencies.
An enterprise's expenses are a decrease in economic benefits as a result of the disposal of assets and / or the emergence of liabilities, leading to a decrease in the capital of the enterprise, with the exception of a decrease in statutory contributions by the decision of the participants (property owners).
The difference between total income and total costs determines the financial result of the enterprise. If the income exceeds the expenses of the enterprise, then it makes a profit, otherwise - a loss.
The mechanism for generating financial results (Fig. 1) is contained in the “Profit and Loss Statement”. The company generates four indicators of profit, which differ in size and functionality: balance sheet, gross, taxable, net.
Figure: 1. Formation of financial results of the enterprise
The profit remaining at the disposal of the enterprise is distributed in the following areas, presented in Figure 2.
For enterprises operating in the form of joint stock companies, the creation of a reserve fund is mandatory. Funds in the social sphere (social development fund, material incentive fund) reserve funds allocated for social and material encouragement of the work collective.
First of all, characterizes the economic effectresulting from the activities of the enterprise. But it is impossible to evaluate all aspects of an enterprise's activity using profit. There cannot be such a universal indicator. That is why a system of indicators is used in the analysis of production, economic and financial activities of an enterprise.
Secondly, profit has stimulating function... Its content lies in the fact that it is both the financial result and the main element of the financial resources of the enterprise. The real provision of the principle of self-financing is determined by the profit received. The share of net profit remaining at the disposal of the enterprise after paying taxes and other mandatory payments must be sufficient to finance the expansion of production activities, scientific, technical and social development of the enterprise, material incentives for employees.
Third, the profit is one of the sources of budgeting different levels. It enters the budgets in the form of taxes and, along with other income receipts, is used to finance the satisfaction of joint social needs, to ensure the fulfillment by the state of its functions, state investment, production, scientific, technical and social programs.
Airline performance assessment
When assessing the efficiency of airlines, it is recommended to use the indicator of profit (loss) from aircraft operation on the considered airline in rubles and foreign currency, determined by the difference between revenues from all types of transportation and operating costs on the airline in rubles (foreign currency).
In conditions comparable to the results of the enterprise's work (based on the procedure for converting foreign currency into rubles for accounting purposes or other established procedure), when assessing the effectiveness of the airline, indicators are used and have the following expression:
v absolute economic effect - profit (loss) - total, incl. in rubles and foreign currency (with the conversion of various foreign currencies into rubles, grouped as freely convertible, closed, clearing settlements);
v relative efficiency - the airline's profitability, obtained as a percentage by dividing the total amount of profit (in a single currency - rubles) by operating costs (total amount in a single currency - rubles) for the airline.
In international business practice, the rate of return indicator is widely used, which is the ratio of profit to capital invested - the total of the balance sheet. In practice, relative performance indicators can also be used:
- the coefficient of profitability (profitability), determined by the ratio of the amount of profit from ordinary activities to the volume of work (services) performed - revenue, minus VAT;
- the rate of return (profitability) of the capital used, determined by the ratio of profit to the cost of invested capital (or net asset value);
- the asset turnover ratio, determined by the ratio of the sales volume to the cost of capital (the value of assets).
Planning of income from the transportation of passengers, cargo, mail is based on forecasting traffic in individual directions, taking into account their structure by types, applicable tariffs, currency groups, etc.
