How to organize a structural unit. Advice to personnel officers on how to correctly reflect separate and structural divisions and their codes in the staffing table. Regulations on structural divisions

In small organizations, almost any employee can perform several different functions. With the increase in the number of employees, several of them are already beginning to perform similar duties. It is at this stage of the company's development that the first structural unit appears. Persons performing the same type of operations are united into various special units: links, sections, sections, workshops, and so on. This combination contributes to the creation of an easy-to-manage enterprise.

The structural unit is based on the implementation of the same type of function required for the entire enterprise. An important factor for their creation is to increase the efficiency and economy of the enterprise, which are assessed based on the content of the operations carried out, the number of employees, location.

Any structural unit carries out its economic activity on the basis of the approved regulation on these associations, which is being developed at the enterprises where they are. This document is developed by employees of the personnel department and heads of departments.

Structural divisions of the enterprise can be as follows:

Departments - divisions that are formed on a functional basis, they ensure the implementation of certain areas of the enterprise and manage the organization. They are created in government agencies, large companies and bring together departments and departments.
Departments are typical for treatment and prophylactic, medical institutions. They are also in the organs state power, banks, credit institutions.
Departments. They are created according to functional and industry characteristics. They ensure the implementation of certain areas of activity. Departments are often created in government bodies of all levels, representative offices of foreign companies.
Departments - functional units that are responsible for a specific type of activity.
Services are groups of united structural units that have related functions, they are managed by one leader.
The Bureau. Created as part of a larger division and as a separate unit.

In addition to the listed divisions, such as a workshop, laboratory, workshop are being created.

Independent units can be subdivided into smaller structures:

sectors - are created temporarily or operate permanently;
sites are strictly limited by their areas of responsibility, the site is engaged in a specific area of work;
groups - a structural unit that is created on the principle of sites and is most often temporary in nature, they unite specialists in order to perform a specific task.

The name of any department, as a rule, denotes its main activity.

Interaction needs to be coordinated. The larger the organization, the more important and complex the problem is.
The regulation on the division of the enterprise is the value that determines the entire procedure for creating a production unit, its legal position functions, tasks, responsibilities, rights and obligations, the procedure for interaction with other production units.

HR department of the enterprise: office work, document management and regulatory framework Gusyatnikova Daria Efimovna

2.2.1. Provisions on structural divisions

Regulations on the structural unit- this is a local normative act, which defines: the procedure for the creation (formation) of a subdivision; the legal position of the unit in the structure of the organization; subdivision structure; tasks, functions, rights, duties and responsibilities of the unit; the procedure for the interaction of the department with other structural units of the organization.

The regulation on the structural unit is part of the unified system of organizational and administrative documentation, has the OKUD code - 0211111, is produced in A4 format in one original copy, which is stored in the Directorate or the office, one copy is sent to the appropriate structural unit, to the personnel department. to the department that developed the Regulation. Regulations for all structural divisions are kept at the enterprise permanently.

Mandatory requisites of this document are registration number and approval stamp .

The developer of the Regulation on the structural unit is an engineer for the organization of production management (if the enterprise has a department for organization and remuneration of labor), a personnel service or a personnel service. It is recommended to involve the legal or legal department in collaboration. Usually, the Regulations on structural divisions are approved by the head of the organization (directly or by a special administrative act). Constituent documents or local regulations organizations, the right to approve regulations on structural divisions may be granted to other officials (for example, the deputy head of the organization for personnel). In some organizations, it is accepted that the provisions on structural divisions are approved by a body authorized by the founders (participants) legal entity.

The draft Regulation on the structural unit is subject to mandatory approval:

With a superior manager (if the unit is part of a larger unit);

With the deputy head of the organization in charge of the activities of the unit in accordance with the distribution of responsibilities between the executives;

With the head of the personnel service or other department that manages personnel;

With the head of the legal or legal department, or with the organization's lawyer.

Also, the Draft Regulation can be agreed with leaders those structural units with which the unit interacts so that there are no inaccuracies in the wording of the unit's relationship with other structural units, dubbing of functions in the provisions on different structural units. The list of structural divisions with which it is coordinated is determined by the organization independently.

The date of the approval of the Regulations on the structural unit is considered the date of the document.

In some cases, each structural unit independently develops a regulation for itself, which is extremely undesirable, since the regulations for all structural divisions should be developed taking into account the rules and requirements that are uniform for the enterprise.

The general management of the work on the preparation of these documents is carried out by the deputy head of the enterprise (for personnel, for administrative and other issues).

The legislation does not define the requirements for the provisions on structural divisions and the rules for their development, therefore, each enterprise independently decides which issues of organizing the activities of a particular division should be regulated in these local regulations.

Structure the document itself, maybe simple, which includes the following items:

General Provisions;

The structure and staffing of the unit;

Targets and goals;

Functions;

Rights and powers;

Management;

Interaction (service communications);

A responsibility;

Work organization.

In addition, sections may be highlighted on the operating conditions of the unit (operating mode), control and verification of the activities of the structural unit, assessment of the quality of the unit's performance of its functions, property of the structural unit.

There are certain rules for the development of sections of the Regulations on the structural unit. This document starts with a section "General Provisions", which reflects the following questions.

Subdivision location in the structure of the organization is determined on the basis of the document "Structure of the organization". If for some reason there is no such document at the enterprise, then the Regulations indicate the place of the unit in the organization's management system, and also describes what this structural unit is - an independent unit (directly subordinate to the management of the organization) or a unit that is part of a larger structural unit. In the event that the name of the unit does not allow you to determine the type of unit (for example, archive, accounting), then it is advisable to indicate in the Regulations on what rights it was created (as a department, department, etc.). Thus, the place of the unit and its significance are immediately determined.

Procedure for creation and liquidation subdivisions. Usually, a structural unit is created by order of the head of the organization, prepared on the basis of his sole decision or in pursuance of a decision made by the founders (participants) of a legal entity or a body authorized by them. The details of the document on the basis of which the division was created are indicated when establishing the fact of the creation of the structural division.

The same paragraph reflects the procedure for the liquidation of a unit: who makes such a decision and what document it is drawn up with. If the employer establishes in his organization special rules for the liquidation of a unit, then here it is also advisable to describe the liquidation procedure (provide a list of liquidation measures, the timing of their implementation, the procedure for paying compensation to employees). If the unit applies general rules reduction of the staff of the organization, then in this clause of the Regulations it is enough to limit ourselves to a reference to the relevant articles of the Labor Code of the Russian Federation.

Also, the Regulation should provide for the procedure for changing the status of a structural unit (merging it with another unit, transforming it into a different type of unit, separating new structural units from it, joining a unit to another unit). It is not recommended to use the term “abolition of a structural unit”, since this implies the termination of the activity of a structural unit not only as a result of the liquidation of the unit, but also as a result of its transformation into something else.

Subordination of the structural unit ... It indicates to whom the structural unit is subordinate, that is, which official carries out the functional management of the unit's activities. Technical units are usually subject to technical director(to the chief engineer); production - to the deputy director for production issues; planning and economic, marketing, sales divisions - Deputy Director for commercial issues... With such a distribution of responsibility among executives, the office, legal department, public relations department and other administrative divisions may report directly to the head of the organization.

If a structural unit is part of a larger unit (for example, a department within the management), then the Regulations indicate to whom (the name of the position) this unit is functionally subordinate.

Mandatory in the section "General Provisions" is a clause stating what fundamental documents the unit is guided by in its activities. In addition to the decisions of the head of the organization and the general local regulations of the organization, the Regulation lists special local regulations (for example, for the office - Instruction for office work in the organization, for the personnel department - Regulation on the protection of personal data of employees), as well as industry-wide and industry-wide legislative acts ( For accounting - the federal law"On accounting", for the information protection department - the Federal law "On information, informatization and information protection").

This subsection may begin with the phrase: "The division operates on the basis of the following documents", or "In its activities, the division is guided by the following documents."

In this section of the Regulations on the structural unit, other information may also be indicated, for example:

Subdivision location;

A list of basic terms and their definitions (in departments with specific functions and responsibilities of specialists, not related to the main tasks of the department);

Other information requiring reflection in the Regulations on the subdivision.

Chapter "Structure and staffing of the unit" defines the following provisions.

Subdivision structure. If a structural unit is divided into structural units, then in the Regulations it is necessary to display its internal structure and indicate the order of its formation.

The proposal for the allocation of structural units within a structural unit usually comes from its head. Then it is agreed with the department of organization and remuneration, personnel service, other divisions and is submitted for approval either to the head of the organization, or to his deputy, who carries out the functional management of this division. The initiative for structuring a unit can also come "from above" - directly from the head of the organization or his deputies.

A subdivision may initially have a complex structure if it was formed by merging or combining separate subdivisions, without disbanding them, but with subordination to the head of the formed subdivision.

The structure of a department can be depicted in various ways.

Text method: "The division includes the following structural units: ...").

In the form of a diagram: "The subdivision has structural units according to the given diagram:"

The diagram can also reflect the relationships between structural units and be more complex.

Structural units within a department can be created both on a permanent basis and on a temporary basis. If the department is structured on a permanent basis, then it is necessary to find out which document will determine their status and regulate their activities. For example, it can be the Regulation on a given division (in this case, it is desirable to distribute functions between the structural units of the division directly in the text of this Regulation). If, however, separate provisions are to be developed for these structural units, then in the main Regulation it is necessary to determine the procedure for the development and approval of individual local regulations.

If such a complex subdivision structure is reflected in staffing table, then work in a specific sector can be attributed to essential working conditions. Labor legislation provides for a very complex procedure for carrying out such organizational and staff activities as the creation, liquidation or transformation of structural units, therefore, it is advisable to solve the issue of the distribution of individual functions of a structural unit through the formation of temporary structural units - sectors, sections, groups.

The right of the head of a structural unit to form temporary structural formations (for example, for solving specific problems, for the implementation of individual projects, etc.) should be enshrined in the Regulations on the structural unit. If the head of the structural unit is not endowed with the right to independently make a decision on the formation of temporary structural units, then the Regulations must determine who is authorized to make such a decision and describe the procedure for its adoption (approval, approval, etc.).

How to change the structure subdivisions. This clause reflects the mechanism for changing the structure of a subdivision - creating structural units within a subdivision (if the subdivision is not initially structured), liquidating individual of them, as well as their merger, transformation, affiliation and separation of new structural units. The Regulations determine from whom the initiative to change the structure of the unit can come, how it is formalized, who makes the final decision, what consequences such a change entails.

Development and approval procedure job descriptions ... Here it is determined: who develops the job descriptions of the employees of the department, who approves them, how they are put into effect, for example: "The rights and responsibilities of each employee of the department are determined by the corresponding job description, agreed with the head of the department and approved by the order of the head of the enterprise."

Staff number of employees of the department ... This issue can be directly regulated in the Regulations on the structural unit (including as an appendix to the Regulations) or resolved by referring to the organization's staffing table.

In the next section of the Regulations on the structural unit "Targets and goals" the main goals and objectives of this unit are reflected.

Basic goals. The purpose of creating a structural unit is understood as the ideal presentation of the result that the unit should achieve in the course of its activities. A correctly and precisely formulated goal allows you to direct and orient the activities of the unit, as well as once again determine its purpose and designate a place in the structure of the organization. Requirements, which are presented to the objectives formulated in the provisions may be like this:

Achievability;

Structuredness;

Consistency with the goals of the entire enterprise;

Precision and concreteness.

For example, the goal of creating a personnel department can be formulated as follows: "... staffing the organization's activities." A structural unit can have one or several goals, which must be listed in the regulation.

Main goals... Tasks- this is a certain direction of activity of a structural unit, ensuring the achievement of the goal set for the unit. As a basis for defining tasks, you can use the qualification characteristics of heads of structural divisions from Qualification handbook positions of managers, specialists and other employees. In almost every characteristic, the main task is formulated in the first sentence. For example, in the qualification description of the head of the legal department it is stated: "Ensures the observance of the rule of law in the activities of the enterprise and the protection of its legal interests." Hence, the main tasks of the legal department can be formulated as follows:

Ensuring the legality of the enterprise;

Protection of the legal interests of the company.

Ideally, a so-called matrix of distribution of management functions is drawn up at the enterprise, on the basis of which the organization is structured and the tasks of each structural unit are written.

The tasks of the department may go beyond the official duties of its head (for example, in the combined departments - advertising and information department, marketing and sales department).

If the subdivision includes structural units responsible for individual areas of activity, then the tasks are defined in detail and conditionally structured in such a way that they can be easily assigned to these units.

The list of tasks of the structural unit starts with the main ones and ends with the secondary ones. Requirements for tasks:

Extreme accuracy and certainty;

Solvability;

Adequacy to the main objectives of the unit.

For example, the tasks assigned to the HR department can be formulated as follows:

Selection and placement of employees;

Formation of a stable working team;

Creation of a personnel reserve;

Personnel accounting;

Labor discipline control;

Security labor rights workers.

"Functions". The functions of the structural unit should be formulated in such a way that they answer the main question: "What and how should be done in order to complete the task?" They should be results-oriented.

When developing this section, the matrix for the distribution of organizational management functions is also usually used. If the matrix was not compiled at the enterprise, then the section "Job responsibilities" is taken as a basis qualification characteristics the head of the relevant structural unit. Will help determine the functions of the structural unit GOST 24.525.5-81 "Management of a production association and industrial enterprise... Resource management. Basic Provisions "and other state and industry standards.

When developing this section of the Regulations on the structural unit, it is necessary to be guided by following rules:

Functions should be formulated in such a way as to designate specific actions, the implementation of which solves the tasks assigned to the unit;

Functions should be stated as fully as possible (so as not to make changes as the “unaccounted for” is identified);

It is advisable to start the enumeration of functions with the main ones, gradually moving to secondary and current ones;

The functions of one structural unit should not duplicate the functions of another structural unit;

The functions of the structural unit should be linked to the functions of those units with which the unit has functional ties;

Functions must be structured (i.e., subdivided into job duties subdivision workers);

Functions should be formulated in such a way that it is possible to assess the performance of the unit;

Functions should not go beyond the tasks of the unit and should correspond with the powers and rights of the unit.

This section of the Regulations can be developed not only as “ general plan»The work of a structural unit, but also as an instruction (when, along with specific actions, the methods of their implementation are indicated).

When several tasks are assigned to a structural unit, it is advisable to group the functions in accordance with the tasks.

If the division is not structured into smaller units, but at the same time its functions are clearly distributed among employees, then the Regulation can reflect this distribution. This will help to subsequently draw up job descriptions for employees of the unit.

The functions of a structural unit can be presented in the form of text or a table (which is more convenient).

This way of presentation is more descriptive and allows you to quickly summarize the work of the structural unit.

"Rights". To perform functions, divisions are provided certain rights... But it is necessary to understand the difference between the concepts of “law” and “authority”, since both are reflected in this section.

The right is understood as the freedom of the subject to perform certain actions or refrain from their commission of their own free will and at their own discretion, subject to specific conditions or regardless of any conditions. For example, a subdivision may accept documents for execution, or it may not accept documents if any flaws are found in them (inconsistency with legislation, lack of a relevant order from the head of the organization and subdivision, etc.).

It is possible to order employees to perform certain actions by defining their powers, that is, securing both the possibility and the obligation to perform specific actions under very specific conditions.

When formulating rights and powers, certain rules must be observed:

The right and authority must correspond to a specific function or group of functions, since they are provided to a unit for the proper performance of its tasks;

The law should be formulated in such a way that it reflects the ability to perform certain actions, and the power - both the opportunity and the obligation to take certain actions;

If for the exercise of the rights and powers of ordinary employees of a structural unit, the permission of the head of the unit is required, then the procedure for obtaining it should be described in the Regulations;

When compiling this section, you first need to list the powers, then - the rights, and within these blocks - first the main powers (rights), and then the secondary ones;

If it is difficult to separate the right from the authority, then it is better to consolidate this action as a right.

Rights are subdivided into:

Administrative (the right to use the resources available to the subdivision - information and material, to request the necessary documents and information from other structural subdivisions, etc.);

Organizational (the right to hold meetings on the work of the unit, get acquainted with the draft decisions of the management of the organization regarding the unit, etc.).

Credentials are usually of a regulatory nature, for example:

Represent the interests of the enterprise and the structural unit in relations with government bodies and bodies local government by third parties;

In agreement with the management of the enterprise, involve external specialists and consultants for the implementation of projects agreed with the management, etc.

It is necessary that this section of the Regulations on the structural unit be oriented both to the unit as a whole (the list of rights common for the entire unit) and to specific workers... A separate block can be divided into the rights and powers of the head of the department, which he can delegate to his subordinates. Accordingly, the procedure for transferring rights and empowering ordinary employees of the unit should be determined.

If the enterprise has job descriptions, then in this section, first of all, functional rights are formulated, and not labor rights provided for in Art. 21 of the Labor Code of the Russian Federation.

"Interaction". In the process of solving the tasks assigned to the structural unit, performing the functions assigned to it and implementing the rights granted to it, it interacts with other structural units of the organization.

As a rule, connections between structural units are expressed in the performance of certain actions with different characteristics.

Collaboration ... For example, a draft of a general local regulatory act can be developed jointly by several divisions ( working group created from the employees of these departments).

Agreed action ... In this case, consistency is understood as the simultaneous execution of certain actions by several units to achieve the final result, and the alternate (phased) execution of actions by several units (first, one structural unit performs an action, then the second, etc.).

Counter actions ... For example, the business department provides the human resources department with office supplies, and the human resources department performs a counter action - submits a report on their use to the business department.

Unilateral action ... For example, all structural divisions of the organization submit reports to the financial department on the expenditure of funds allocated for the maintenance of the division. In this case, the finance department is not required to reciprocate on the same issue.

All of these actions reflect existing relationships in the organization, both vertical and horizontal.

In more detail, joint and coordinated actions can be regulated in special local regulations. For example, the order of the head of the organization about some new project may describe in detail the participation of each of the structural units in this project. If joint actions are described in this section of the Regulations (and not in the "Functions"), then it is advisable to indicate what result should be achieved as a result of this working together, for example, the emergence of a specific document (Regulation on incentives for the remuneration of workers production unit and etc.).

The Regulation on the structural unit itself discusses in detail the regulation of counter actions, primarily the organization of the transfer and receipt of various information ( management decisions and reports on their implementation, statistical and analytical data, draft documents and conclusions on them, etc.), unilateral actions against a functional structural unit.

Counter actions are usually described according to a "give-receive" or "transfer-receive" scheme of information (verbal and documented) and material values... If such links are permanent, then in the same section for each link, you can determine the frequency and timing of the provision and receipt of information, documents or values.

If a Regulation on a structural unit that is part of a larger subdivision is being developed, then the procedure for determining interaction will be even more complicated due to the fact that it is necessary to determine several levels of horizontal and vertical links.

This section can also describe the procedure for resolving disagreements arising between structural divisions.

When developing the "Interaction" section, you must be guided by the following rules:

Only permanent and stable links between structural units should be fixed in the position;

Counter actions of structural units should be equally reflected in the provisions of each of these structural units (similarly - for structural divisions);

The document reflects the links between structural divisions (units), and not between individual employees, respectively, it is necessary to focus on the contacts of the heads of interacting divisions. The relationship of specific performers is usually reflected in job descriptions. Although, if necessary, it is possible in this section to record, for example, that the employee must authorize his actions with his immediate supervisor, coordinate his actions with the head of another structural unit (directly or through his supervisor).

This section can be formatted in the form of text or a table (matrix), the second way is more descriptive.

In chapter "Management" the following points should be considered:

Department management.

One manager (the head of the department), or the general manager (the deputy head of the enterprise) and the direct one (the head of the department) can be determined. The point of management of a structural unit (head of service, head of a structural unit) is drawn up in a similar way;

The procedure for appointing to the position of the head of a structural unit and dismissal from this position.

Appointment to the position of the head of a structural unit and dismissal from this position can be carried out simply by order of the head of the enterprise, or with the previous procedures for submission to the position, election by competition, approval in the position. All this is reflected in the Regulations on the structural unit;

The procedure for replacing the head of a structural unit during his absence.

If the head has one full-time deputy, then the Regulations on the structural unit describe the procedure for transferring the leadership of the unit in case the head of the unit is absent due to temporary disability, business trip or vacation, etc. If there are several deputies, then the scheme of substitution with the participation of all deputies is described;

The rights and obligations of the head of the structural unit.

This paragraph considers only those responsibilities and rights of the head of the structural unit that are directly related to the management of the unit. All other duties and rights of the head of the department, including as an ordinary performer, should be included in the job description. If the duties and rights of the head of a structural unit are described in detail in the job description, then in the Regulations on the structural unit they are limited to a general description of the functional status and a reference to the job description.

In chapter "A responsibility" the repetition of the section "Functions" should be avoided, even in a different formulation (imposing on the structural unit the responsibility to solve certain tasks and perform certain functions). In fact, in this case, the duty and readiness of the head of the structural unit to be responsible for non-performance or improper performance functions assigned to the unit.

In this section, it should be clearly described for the violation of which rules the unit is responsible. In this case, employees are warned that they will suffer adverse consequences if they do not perform the functions assigned to the unit, as well as if errors or violations are made in the course of performing functions, etc. This responsibility is expressed in a set of sanctions or measures of legal responsibility for actions taken (untimely and improper performance of functions, failure to provide information, inconsistency with the legislation of the developed acts, omissions, shortcomings, errors about the work of the unit).

When determining the personal responsibility of the head of a structural unit, the main emphasis should be on the responsibility associated with the management of the unit.

In this section of the Regulations, it is also desirable to record that the responsibility of the employees of the unit is established by job descriptions.

In some cases, it is advisable to specify what type of responsibility the employees of the unit may be held liable to. Naturally, the employer can independently attract employees only to disciplinary and material responsibility. However, it does not hurt to warn employees that for administrative offenses and criminal offenses committed in the course of performing the functions assigned to the unit, they may be brought to administrative and criminal liability.

In general, the responsibility of the employees of the structural unit can be described in one sentence, for example: “The employees of the department bear disciplinary, administrative and other responsibility for unlawful decisions, actions or inaction in accordance with the law Russian Federation».

The Regulations on the structural unit may contain sections devoted to issues related to the organization of the unit's activities.

« Subdivision working conditions "... This section is required if the operating mode ( work time, rest time) in a structural unit differs from that established in the Internal Labor Regulations.

"Assessment of the activities of the unit"... A separate section of the Regulations can be devoted to this issue. It defines the objects of assessment and its criteria. First of all, the productivity of the unit is assessed. It is determined through indicators of the volume of work performed, indicators of the quality of these works. Secondly, the efficiency of the unit's activity is assessed, which is understood as the ratio of costs to the final results of activities, that is, in fact, to productivity. In the conclusion, the activity of the subdivision is assessed, which reflects the dynamics of changes in the results of the activity of the subdivision for a certain period of time.

This section also indicates who evaluates the unit's performance and how the results of that assessment are used. If the organization has introduced incentive systems for personnel, then this section must be coordinated with local regulations that determine the types and procedure for applying incentives (with the Regulations on remuneration, Regulations on motivation, Regulations on incentives or other acts of the organization).

"Control and verification of the activities of the unit"... This section of the Regulations determines who controls the activities of the unit (an official, a permanently or specially created commission, etc.), how inspections are carried out (frequency, initiative, etc.), what measures are taken as a result of inspections, how they are drawn up and others. questions. Such a section is included in the Regulation on the structural unit endowed with significant freedom of decision-making, including in relation to the material and financial resources allocated to the unit.

"Subdivision property"... This section in the regulation may be in the event that expensive property is transferred to the jurisdiction of the unit. In other cases, it is enough to make a reference to the documents that list the composition of the property transferred to the unit to perform the functions assigned to it.

In chapter "Office work and reporting of the division" issues are resolved on the use of forms of documents of the organization, on the procedure for preparing documents (general or special rules office work), on the rules for using the seal of the structural unit (if any) and various stamps. When determining the procedure for submitting reports on the activities of the unit, it is specified in what form the reports are prepared, who, in what time frame and with what regularity submits them to the management of the organization.

Chapter "Final provisions" is included in the Regulation on the structural unit when some issues remain unresolved, and they cannot be included in any of the sections discussed above. For example, here you can:

Determine the procedure for amending the Regulations on the structural unit (if it is not defined in the instructions for office work in the organization);

Establish a ban on imposing functions on the employees of the unit that are not provided for by the Regulations;

Determine the date of introduction of the Regulation, if in the act of approval of the Regulation (for example, in the order) a date is specified that is different from the date of the act of approval;

Solve other issues.

All employees of the subdivision must be familiarized with the Regulations on the structural subdivision against signature. For this, on the last page of the Regulations, a special table is provided, in which the employees of the unit, in order of seniority and as they enter, put down the appropriate marks. The regulation on the structural unit is valid until it is canceled or replaced with a new one.

In the course of the enterprise's activities, it may become necessary to revise and change the existing provisions. This usually happens in the event of a reassignment of a unit, an expansion of its functions, or a change in its internal structure. It should be borne in mind that amending the regulation on a structural unit may, and in some cases should entail a revision of the job descriptions of employees of this unit.

The basis for amending the regulation on the structural unit is the order of the head of the organization. The procedure and methods for its execution are similar to the procedure for issuing an order to amend the job description.

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Businessmen and legal entities initially have a different set of powers. So, an organization can have one or more of its separate subdivisions. And the entrepreneur is deprived of such an opportunity. This limitation is justified by the presence of a number of conditions necessary for the creation of a "detachment". They are enshrined in the Tax and Civil Codes of the Russian Federation. Consider and what features it has.

Criteria

Sometimes organizations have a need to conduct their main activities at a different address than the one recorded in the constituent documents. A similar situation may become a prerequisite for the creation of a separate subdivision (hereinafter also referred to as OP). This implies the emergence of new responsibilities. Namely:

registration;
making tax deductions according to certain rules.

To understand whether it is necessary to open an EP enterprise, you first need to understand what does a separate division mean what signs does it have. The answer can be found in the Tax Code (clause 2, article 11). It clearly states that any OP is endowed with the following features (see table).

Sign	Explanation	Nuances
Different location of a legal entity and a separate subdivision	We are talking about the address of the business and the official registration of the organization. If they coincide, then there can be no talk of separating the subdivision.	This sign can be formal: when the addresses of the company and the OP are almost identical, but the house numbers are different. It turns out that the office and its "isolation" can be adjacent to each other, but be isolated at the same time.
Availability of work places	Must be stationary, not mobile. Introduced such workplace must be for a period of at least 1 month.	Practice shows that it is enough to equip just one such place to create an OP.

If a subdivision does not have the listed characteristics, then it cannot be called separate. Here it is already necessary to break down separately what such a division is in this case. But it is definitely not necessary to reflect it separately in the Unified State Register of Legal Entities.

Now it is clear, what is a separate division of an organization... Let us dwell in more detail on workplaces and specific situations.

OP workplaces

Recall that a workplace is understood as the location of an employee of the organization, where he must conduct his activities. It must be supervised by the head of the enterprise (Article 209 of the Labor Code of the Russian Federation).

From this sign it follows that only the equipment of the workplace is not enough. The manager must conclude an employment contract with at least one employee who will perform his tasks at the OP. Working conditions should not preclude the recognition that the place of work is indeed stationary.

If a person performs his functions on the basis of a civil law agreement, then we are not talking about the appearance of a job. This relationship is not an employment relationship. Consequently, there are no employees in a separate subdivision. This means that the creation of the OP itself is incorrectly considered valid.

Thus, a stationary workplace involves the creation special conditions for the proper performance of duties by an employee of the organization. The presence of an employee working in this position is also a sign of his presence.

Created or not: possible situations

The question of creating an OP seems simple to those who are sure what is a separate enterprise... But only until the moment when controversial issues appear. And they really can be. Most often, in practice, they are faced with the following options (see table).

Attempt to create OP	Why the OP was not created
The staff is registered under civil law contracts	OP is not open even when the performers are performing their duties long time and do it in another city or region. Absence employment contract indicates a lack of a place to work.
Using property from another region to make a profit by renting it out, etc.	This fact does not serve as a basis for the creation of an organization's OP
The company as an employee hired a person who performs his duties at home	In this case, OP also does not arise, because the head of the company does not control the employee's workplace. This also includes the situation when a person is sent on a business trip. It is also impossible to monitor the workplace of such an employee. And he performs his duties, acting according to the labor regulations adopted at the place of business trip.

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OP forms

There are several varieties. But it is generally accepted that separate enterprise (what is it we have already figured out above) can have 2 main forms:

representation;
branch.

OP criterion	Representation	Branch
What is it for	Represents the interests of the company, deals with their direct protection in accordance with the Civil Code of the Russian Federation and other laws. The name of this form of OP is fully consistent with its functionality.	Work in new regions, the possibility of obtaining more reliable information and building on its basis a more competent marketing policy
The main signs	Has an address that is not related to the address of the main office indicated in the constituent documents	It has a different address with the head office (usually located in different cities or regions).
Whether a separate legal entity is being created	No new legal entity is created. The representative office is headed by a person who has a power of attorney drawn up by the head of the organization itself.	The greater number of powers in comparison with the representation does not imply the opening of a separate organization. At the head is the director of the branch, who acts on the basis of a power of attorney received from the head of the company.
Based on what it operates	The head of the representative office acts in accordance with the regulations governing the work of this separate division. The head office creates such a position.	In accordance with the regulations adopted by the parent organization.
What can you do (examples)	Marketing, development advertising strategy and conducting activities aimed at attracting new customers. A representative office can promote a product or service created by an organization to other regions (countries)	It can partially or fully perform the functions of the head office. A branch can also be endowed with the functions of a representative office.

They have common features and some differences. Let's consider them in more detail.

In the same group, as a rule, accounting for fixed assets is kept; payroll accounting group, accounting for labor costs of workers, calculation wages employees, control over the use of the wage fund, accounting for all settlements with employees of enterprises, the budget, the fund social protection population and other departments related to wages; production and calculation, which keeps records of production costs, calculates the cost of production, reveals the results of on-farm calculations, prepares reports on production; accounting group finished products accounting for finished products in warehouses and their sales; the general group, whose employees keep records of the remaining operations and the General Ledger, make up the balance sheet and other forms of financial reporting.

Structural subdivision

All divisions of the enterprise are required to comply with the procedure for processing transactions and submission required documents and information. The main accounting department has the right to control the consumption rates of raw materials, materials, labor costs and other norms by the organization of acceptance, storage of material values. Accounting employees have the right not to accept for execution and execution of documents on operations that contradict the legislation; in agreement with the head of the organization, attract experts and specialists in the field of accounting for consultations, recommendations; in case of detection of illegal actions of officials (registrations, misuse of funds and other violations and abuses), report to the management of the enterprise for taking measures, etc.

Structural unit: definition, functions, leadership

The section "Relationships (service connections)" describes the relationship between the main accounting department and all services (planning and economic department, production and technical departments, quality control departments, sales department, procurement department, marketing department, organization and remuneration department) on the formation of both incoming and outgoing flows of accounting information. The correct establishment of relationships between the chief accounting department and all services and divisions of the enterprise is extremely important for the timely and accurate formation of accounting information, as well as providing specialists and heads of structural divisions with data to monitor the work of individual divisions of the enterprise and make management decisions. The section "Responsibility" includes a list of the main items for which the chief accountant is responsible.

Types of structural units

Depending on the activities of the enterprise and for ease of defining its functions, there are various divisions of it. The most common is the structuring of the organization into the following divisions: 1) management. These are subdivisions, formed according to the industry and functional characteristics, and ensuring the implementation of certain areas of the organization's activities and managing the organization.

They are usually created in large companies, state authorities and local governments and combine smaller functional units (for example, departments). 2) branches. Treatment-and-prophylactic, medical institutions and organizations are most often structured into departments. These are usually industry or functional divisions, as well as departments that combine smaller functional divisions.

Structural subdivision

Departments mean functional structural divisions responsible for a specific direction of the organization's activities or for organizational and technical support for the implementation of one or more areas of the organization's activities; 5) service. "Service" is most often called a group of structural units united on a functional basis, having related goals, tasks and functions. In this case, the management or leadership of this group is carried out centrally by one official... For example, the service of the deputy director of personnel can unite the personnel department, the personnel development department, the organization and remuneration department, and other structural units that perform functions related to personnel management.
It is headed by the Deputy Director of Human Resources and is created to implement a single personnel policy In the organisation.

5.the main structural divisions of the organization

In addition, the accounting department includes groups (departments) for capital construction and housing and communal services. In large organizations, in addition to those listed, there are usually groups (departments) for accounting for packaging, fixed assets, settlement (whose employees keep records Money and settlements with organizations and individuals), preparation and machine processing of information, summary-analytical, etc. General scheme the structure of the accounting apparatus of medium and large organizations is shown in Fig. 3.
The structure and staff of the accounting department depend on the volume of work performed by it and the level automated processing accounting information. Total number accounting workers, their professional and qualified composition are determined by the enterprise itself. The job structure of accounting employees is fixed in the staffing table, approved by the head of the enterprise.

Regulations on structural divisions

Attention

A structural unit is a dedicated management body with independent functions, specific tasks and responsibilities. It can be separate (representative, branch) and internal (does not have all the features of an independent organization). Any structural unit carries out its economic activities on the basis of the approved regulation on these associations, which is developed at the enterprises where they are.

This document is developed by employees of the personnel department and heads of departments. Structural divisions of the enterprise can be as follows:

Departments - divisions that are formed on a functional basis, they ensure the implementation of certain areas of the enterprise and manage the organization.

An independent structural unit is

the work of the department should be flexible, with the ability to quickly respond to any changes both within the organization and in the external environment;
the work of each structural unit must be strictly specialized (that is, the link must be responsible for a certain area of activity);
the load on one manager should not be too large (no more than 20 people when it comes to the middle management);
regardless of its functional purpose, the unit must in every possible way ensure the saving of financial resources.

Functions of structural divisions Each structural division of the organization is called upon to perform certain functions, reflected in the corresponding regulation. Their content depends on the scope and type of activity of the link.

Independent structural unit definition

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Groups are structural units created according to the same principles as sectors, areas they unite specialists to perform a specific task or implement a specific project. Most often, groups are temporary in nature, and their creation is not reflected in general structure organizations. Usually the group operates in isolation from other specialists of the structural unit.

The specific name of the subdivision indicates the main activity of the selected structural unit. There are several approaches to establishing the names of departments. First of all, these are names, which in their composition contain an indication of the type of unit and its main functional specialization, for example: "financial department", " economic management"," X-ray diagnostic department ".

Depending on the activities of the enterprise and for ease of defining its functions, there are various divisions of it. The most common is to structure an organization into the following departments:

1) management. These are subdivisions, formed according to the industry and functional characteristics, and ensuring the implementation of certain areas of the organization's activities and managing the organization. They are usually created in large companies, state authorities and local governments and combine smaller functional units (for example, departments).
2) branches. Treatment-and-prophylactic, medical institutions and organizations are most often structured into departments. These are usually industry or functional divisions, as well as departments that combine smaller functional divisions.

State authorities are also structured into branches (for example, branches are created in regional customs offices). As for banks and other credit institutions, then, as a rule, branches in them are created on a territorial basis and are separate structural divisions registered as branches;

3) departments. They are also subdivisions, structured by industry and function, which, like management, ensure the implementation of individual areas of the organization's activities. Typically, such units are created in government and local government bodies; they combine smaller structural units (most often departments). Departments are also created in representative offices foreign companies and in companies based on Western models.
4) departments. Departments mean functional structural divisions responsible for a specific direction of the organization's activities or for organizational and technical support for the implementation of one or more areas of the organization's activities;
5) service. "Service" is most often called a group of structural units united on a functional basis, having related goals, tasks and functions. In this case, the management or leadership of this group is carried out centrally by one official. For example, the service of the deputy director of personnel can unite the personnel department, the personnel development department, the organization and remuneration department, and other structural units that perform functions related to personnel management. It is headed by the Deputy Director for Human Resources and is created to implement a unified personnel policy in the organization.

The service can also be created as a separate structural unit, formed on a functional basis and designed to ensure the activities of all structural units of the organization in the framework of the implementation of one direction. So, the security service is a structural unit that provides physical, technical and information security all structural divisions of the organization. The labor protection service is also most often created as an independent structural unit and for the implementation of a very specific task - to coordinate labor protection activities in all structural divisions of the organization;

6) bureau. This structural unit is created either as part of a larger division (for example, a department), or as an independent division. As an independent structural unit, a bureau is created to conduct executive activities and service the activities of other structural divisions of the organization. Basically "bureaus" are traditionally called structural units associated with "paper" and reference work.

In addition to the above, production units (for example, workshops) or units serving production (for example, laboratories) are created as independent structural divisions.

The rationale for the creation of one or another independent structural unit, as a rule, is linked to the traditions of the organization (recognized or informal), methods and goals of management. The number of personnel indirectly influences the choice of the type of department. So, for example, in organizations with average headcount more than 700 employees are created by labor protection bureaus with a staff number of 3 - 5 units (including the head). If the staff of the structural unit responsible for ensuring labor protection includes 6 units, then it is called the labor protection department. If we turn to the organizational structure federal bodies executive branch, then you can find the following dependence: the staffing of the management is at least 15 - 20 units, the department within the management - at least 5 units, an independent department - at least 10 units.

Structuring rules and principles commercial organization, the staffing standards of a particular unit are determined by its management independently. However, it should be borne in mind that the fragmentation of the organizational structure into independent units, consisting of 2 - 3 units, whose leaders do not have the right to make managerial decisions, leads to the "dilution" of responsibility and loss of control over the activities of all structural units.

As already noted, independent divisions can be divided into smaller structural divisions. These include:

a) sectors. Sectors are created as a result of the temporary or permanent division of a larger structural unit. Temporary structuring takes place when two or more specialists are allocated within a department to solve a specific task or carry out a specific project, headed by a chief or leading specialist; after completing the assigned task, the sector is disbanded. The main functions of the permanent sector are the implementation of a specific area of activity of the main unit or the solution of a certain range of issues. For example, in the finance department, the operating expenses financing sector, the methodology and taxation sector, the investment and lending financing sector, the bureau sector can be created as permanent ones. valuable papers and analysis.
b) plots. These structural units are created on the same principle as the permanent sectors. Usually they are strictly limited to "zones" of responsibility - each site is responsible for a specific area of work. Usually, the division of a structural unit into sections is conditional and is not fixed in the staffing table (or in the structure of the organization);
c) groups. Groups are structural units created according to the same principles as sectors, areas - they unite specialists to perform a specific task or implement a specific project. Most often, groups are temporary in nature, and their creation is not reflected in the overall structure of the organization. Usually the group operates in isolation from other specialists of the structural unit.

The specific name of the subdivision indicates the main activity of the selected structural unit. There are several approaches to establishing the names of departments.

First of all, these are names that contain an indication of the type of department and its main functional specialization, for example: "financial department", "economic management", "X-ray diagnostic department". The name may be derived from the names of the positions of chief specialists who head these divisions or oversee the activities of these divisions, for example, "chief engineer service", "chief technologist department." The name may not contain an indication of the type of division. For example, "office," accounting, "archive", "warehouse".

Production divisions are most often given names according to the type of products manufactured or the nature of production. In this case, the name of the product (for example, "sausage shop", "foundry shop") or the main production operation (for example, "workshop for assembling car bodies", "repair and restoration workshop") is added to the designation of the type of subdivision.

In the event that a structural unit is assigned tasks corresponding to the tasks of two or more units, then this is reflected in the name - for example, "financial and economic department", "marketing and sales department", etc.

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