Abstract planning in the customs authorities. Abstract the main stages of planning the activities of the customs organization Planning working time in the customs authorities

Federal Ministry of Railways
Siberian State Transport University
Department of "Customs"

Topic: Planning in Customs

Content:
INTRODUCTION…………………………………………………………………….3
1 CONCEPT OF PLANNING………………………………………………....4
2 PLANNING IN THE ACTIVITIES OF REGIONAL CUSTOMS AUTHORITIES…………………………………………………..... ..6
3 REQUIREMENTS TO MEET IN THE DRAFT PLAN…10
CONCLUSION…………………………………………………………………13
LIST OF USED LITERATURE………………………………..15

INTRODUCTION
The effective operation of any system that includes the human factor in the form of individual performers or groups of people is possible only if there is a certain organizing principle that directs and regulates the activity of this component of the system that controls it. "An individual violinist," wrote K. Marx, "governs himself, an orchestra needs a conductor."
Planning is a necessary element of an organization
management activities of the customs authorities.
Proper organization of this work will ensure
timely decision-making, high-quality
preparation of documents, day-to-day supervision of subordinates
employees and lower customs authorities, as well as debriefing. Planning makes everyday work purposeful and specific, allows focusing the main efforts on solving the most pressing problems facing the customs authorities of the region, and contributes to the timely solution of tasks.
The paper considers planning in the customs authorities on the example of a planning system in the activities of regional customs authorities.

1 CONCEPT OF PLANNING

Planning is one of the components of management, which consists in the development and practical implementation of plans that determine the future state of the economic system, ways, methods and means to achieve it. The planning of individual areas of activity, types of resources, for example, production planning, financial planning, social planning, is singled out. Planning in a directive form is inherent in a centrally controlled economy, where state plans play a leading role. In a market-type economy, budget planning, planning at the level of companies, firms, as well as state planning, which is predominantly indicative, orienting, is more common. In planning, both economic-mathematical, balance methods, and expert assessments are used. Planning includes the adoption of planned decisions by authorized bodies and persons.
Strategic planning is one of the functions of management, which is the process of choosing the goals of the organization and ways to achieve them. Strategic planning provides the basis for all management decisions, functions of organization, motivation and control, is focused on the development of strategic plans. The strategic planning process provides the framework for managing the organization.
Currently, strategic planning has taken its place among the functions of enterprise management. In many ways, it acquired a new content, enriched through synthesis with a humanized approach. Today, along with formal, quantitative methods, strategic planning uses a creative intuitive approach. Not being a universal way to achieve success in business, it at the same time creates the basis for the successful operation of the company.
The strategy is a detailed comprehensive plan designed to ensure the implementation of the organization's mission and achievement of its goals.
Strategic planning is a set of actions and decisions taken by management that lead to the development of specific strategies designed to help the organization achieve its goals.
Strategy formulation is aimed at choosing one of the strategic alternatives.
Already in the process of strategic analysis, the management of the organization tends to choose one of the possible options for the strategy - the one that best suits the conditions of the external and internal environment, as well as the chosen goals of the activity.
The process of developing a strategy includes three stages:
formation of the overall strategy of the organization;
formation of a competitive strategy;
determination of the functional strategies of the firm.
The overall strategy of the organization is formed by top management. The development of a general strategy solves two main tasks:
- the main elements of the overall strategy of the company must be selected and deployed;
- it is necessary to establish the specific role of each of the company's divisions in the implementation of the strategy and determine the ways to determine the resources between them.
An organization may choose one of several types of strategies or apply certain combinations of different types (which is usually the case for large, diversified companies).

2 PLANNING IN THE ACTIVITIES OF REGIONAL CUSTOMS AUTHORITIES
For a deeper understanding of the essence of planning in the customs authorities, it is necessary to know the features that are inherent in this planning. These include: a pronounced focus of planning on the final result of performance; combination of management activities within the system with work with foreign economic activity participants; exercising the powers of the state planning body; the acceptability of reasonable risk in the planning process; dynamism of planning processes in the face of confrontation between customs officers and unscrupulous participants in foreign economic activity, smugglers and their accomplices; the relative uncertainty of the conditions under which planning is carried out.
Planning in the customs authorities is based both on objective economic laws and laws of management, and on the unified system of interests that is formed on their basis of all participants in operational activities: public, collective and personal. An important feature of planning is that it plays a creative role, increasing the efficiency of customs activities.
Planning refers to the activity of setting goals
and tasks for the forthcoming period of work, ways to achieve them,
sequence of their decisions and deadlines. The planning system is based on strategic, organizational and one-time plans.
1) Strategic plans are developed at the regional level and include, basically, long-term target programs for solving the most pressing problems in the development of the customs service (for example, the RTU Development Program within the framework of the Federal Target Program for the Development of the Customs Service of the Russian Federation).
2) Organizational plans include annual, semi-annual, quarterly and monthly plans for the work of the customs authority, its structural divisions. The main document is the work plan of the customs authority for the year. The organizational plans also include semi-annual work plans of the RTU collegium, monthly plans for the main events of the RTU, professional training plans, schedules of inspections, plans for business trips of customs officers.
3) One-time plans are drawn up as needed. These include:
- plans developed by the RTU and the customs authorities of the region to implement the decisions of the federal representative and executive authorities (for example, the calendar plan for the implementation of the Interdepartmental Plan to replenish the revenue side of the federal budget);
- plans providing for the integrated participation of a number of departments in solving individual tasks (for example, a comprehensive plan to strengthen service discipline);
- plans for conducting operational search activities and large-scale special operations;
- plans for seminars, meetings.
The initial documents for planning the activities of RTU are:
- Customs Code of the Russian Federation;
- decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation (as far as they relate to the activities of customs authorities);
- Law of the Russian Federation "On service in the customs authorities of the Russian Federation";
- regulatory and other documents of higher customs authorities;
- analytical materials compiled according to the methodology for analyzing and evaluating the activities of the customs authorities of the Russian Federation.
Planning activities of the department includes:
- assessment of the operational situation in the region of activity, its changes and dynamics;
- evaluation of the results of previously planned and implemented activities;
- determination of the main directions and tasks of the customs authority (subdivision) for the planned period;
- determination of the main organizational, operational and other measures necessary to solve the main tasks, rational
distribution and use of available forces and means;
- determination of the forms of interaction of individual units in the implementation of planned activities;
- Establishment of specific deadlines for the implementation of activities and persons responsible for their implementation.
All activities of the plan must comply with the target setting of the introductory part and contain practical measures aimed at the unconditional fulfillment of the tasks of the Federal Customs Service of Russia to replenish the revenue side of the federal budget, improve customs clearance and customs control procedures, strengthen the law enforcement activities of customs authorities, strengthen the personnel of customs authorities, increase material and technical base, etc. The main place in the plan should be given to solving problematic and key issues that require a set of measures. The plan should be real, evenly distributed over six months, quarters (months), provide for a reserve of time for solving unscheduled issues. When planning work, it is necessary to pay special attention to the close interconnection of all activities and the clear alignment of the entire personnel of the unit (definition of a specific task for each employee).
Planning should not be episodic. After the approval of the work plan and the start of its implementation, the collection of proposals for long-term planning should continue. The preparation of work plans for the RTU is entrusted to the organizational and inspection department of the RTU, and in the structural subdivisions of the administrative apparatus - to the heads of subdivisions.

3 REQUIREMENTS TO MEET IN THE DRAFT PLAN
Based on the foregoing, the developed draft plan must meet the following basic requirements:
1. The validity and reality of the plan is taking into account the analysis of the situation and the specific tasks facing the customs authority, its structural unit, a specific employee, arising from the characteristics of the main functions (functional duties), as well as the requirements of regulatory and other documents of the Federal Customs Service of Russia.
2. Continuity or continuity. The plan should be based on the results of the implementation of the previous plan and other decisions made earlier, and also include measures provided for by other plans and programs.
3. Stability of the plan. The sustainability of the planned activities is achieved, first of all, by the correct definition of urgent tasks, including the need to develop numerous plans and the implementation of already planned activities. Cancellation or postponement of a scheduled event is an exceptional measure. The plan can be adjusted only if there are serious changes in the situation in the region of activity or direct instructions from higher customs authorities.
etc.................

Course work

Planning and control in customs authorities

Introduction

Planning is a necessary element of an organization
management activities in the customs authorities.

Proper organization of this work will ensure
timely decision-making, high-quality
preparation of documents, as well as daily control over subordinates
employees and lower customs authorities. Planning makes everyday work purposeful and specific, allows you to focus your main efforts on solving the most pressing problems facing the customs authorities and contributes to the timely solution of tasks.

Control is carried out in the process of implementation of management decisions and work plans of the customs authorities. Such control activities can be focused on the final or intermediate result. Its focus can be complete (on the entire management decision, the entire work plan) or partial.

Control is aimed at ensuring the rule of law, further strengthening the discipline and readiness of officials to perform tasks in complex

conditions of the situation.

Planning and control of the activities of the customs service are the most important management functions that are necessary for the development of international trade.

Thus, the relevance of this topic lies in the fact that competent and effective planning and control of the activities of customs authorities lead to a significant increase in foreign trade turnover and improve the international investment reputation of the country as a whole.

The purpose of the course work is to reveal the essence of planning and control in the customs authorities.

In connection with the goal, the objectives of the course work are as follows:

Reveal the features of planning in the customs authorities;

Determine the methodology for planning customs activities;

Designate the basic concepts and types of control in the customs authorities;

To reveal the essence and necessity of control in customs activities.

Course work consists of two chapters, introduction, conclusion and list of references. The first chapter reveals the concept and methodology of planning in customs. The second chapter reveals the theoretical aspects of control and its main types in customs activities, as well as the essence and necessity of conducting control activities in customs authorities. In conclusion, conclusions are drawn on the problem under study.

The information base for writing the theoretical part of the course work was data from books and textbooks. We also used such material as Internet resources, newspaper and magazine articles.

Course work is supplemented by a table, as well as a list of references.

1 Customs planning process

The concept of planning, planning in the management of customs activities

Planning is one of the components of management, which consists in the development and practical implementation of plans that determine the future state of the economic system.

The planning of certain areas of activity or types of resources is singled out, for example, production, financial and social planning. Planning in a directive form is inherent in a centrally controlled economy, where state plans play a leading role. In a market-type economy, budget planning, planning at the level of companies and firms is more common.

In planning, both economic - mathematical, balance methods, and expert assessments are used. Planning includes the adoption of planned decisions by authorized bodies or persons.

In the customs authorities, planning is the main management function, through which the organizational beginnings of the upcoming activities are developed.

With the help of planning, the goals and directions of the system's movement are determined, methods are developed by which existing problems are realized, and the rate of development of the system is determined. The subject of management outlines a plan for the future actions of the performers, substantiates the ways, means, means and terms for achieving the tasks set in the plan.

Organizational planning is carried out at all levels of management:

Strategic (FTS of Russia);

Operational (regional customs administration);

Tactical (customs, customs posts).

In addition, it corresponds to the established calendar cycles of the functioning of the customs system:

Long-term (from 5 or more years);

Medium-term (from 1 year to 5 years);

Current (up to one year).

Depending on the nature of the tasks to be solved, the following are developed:

Organizational plans;

Plans - development;

Plans - tasks.

Organizational plans are drawn up in order to streamline current activities, the best performance by the customs authorities of their functions, as well as to control and coordinate work on the preparation and implementation of plans.

In the customs system of the Russian Federation, various types of organizational plans are used, for example:

Plan of organizational measures;

Calendar plan of work;

Work plan of the board of the FCS or RTU;

Travel plan;

Audit plan, etc.

Development plans are aimed at improving the material and technical and social base of customs authorities, training personnel, equipping customs authorities with technical means and improving information systems.

Plans - tasks are aimed at the implementation of the fiscal function by the customs authorities. They establish the amount of transfer of customs duties, taxes and fees to the federal budget.

In the system of customs authorities, planning can go both “top-down” (from the FCS to the RTU, customs offices and customs posts) and “bottom-up” (from customs posts and customs offices to the RTU and then to the FCS). The approach to planning, when plans are formed by a higher authority for the service area as a whole and then distributed to subordinate institutions, is called centralized.

Thus, we can talk about four levels of planning in customs:

Government (for the FCS of Russia);
FCS level (for RTU and customs of central subordination);
RTU level (for customs);
Customs level (for customs posts).

The planning of the activities of the Federal Customs Service of Russia is carried out mainly on the basis of the program-target method of budget planning, which provides a direct relationship between the distribution of budgetary resources and the actual or planned results of their use in accordance with the established priorities of state policy.

In customs, when drawing up plans, the following can be used:

Problem approach;

Integrated program - target approach.

With a problematic approach to the development of a plan, its content is to solve common problems for many or all customs authorities. For example, the creation and arrangement of the necessary number of checkpoints to control the movement of goods and passengers across the customs border.

A program is developed, which usually includes the following sections:

Introduction;
The content of the problems;
Goals and objectives of the program;
Program funding;
Evaluation of the effect of the program implementation;
Organization of program management and control;
Program activities;
Technical - economic justification.

An integrated program-target approach involves the solution of many problems in unity: social, economic, technical and others.

Programs are usually developed for a period of 3 to 5 years, sometimes other ministries, departments and organizations are involved in their preparation and implementation. The preparation of the program is preceded by a large and serious pre-planned work, including the development and approval of development concepts in certain areas of the customs service.

Pre-planned developments involve:

Analysis of the situation in the customs business;

problem formulation;

Development of development concepts and projects for the future state of the facility.

Some customs authorities are a kind of testing grounds, on the basis of which methodological issues of preparing targeted programs for the development and modernization of customs authorities are worked out, as well as socio-economic experiments are carried out. An integrated program-target approach to planning has been used in customs authorities for more than 10 years.

The purpose of the programs is to increase the efficiency of customs administration and create favorable conditions for the work of participants in foreign economic activity by improving the quality of services provided.

The target program usually contains the following sections:

Introduction;
The content of the problems and the rationale for the need to solve them;
The main activities of the customs authorities of the Russian Federation;
Expected effect from the implementation of the program;
Program funding;
Program execution mechanism.

Thus, managerial activity for the implementation of planning requires a deep knowledge of the customs operational and service situation, its objective assessment, experience, skills and a creative attitude to business. The quality and validity of decisions and plans largely determine the final results of management.

The essence of the planning methodology in the customs authorities

Customs Code of the Russian Federation;

Assessment of the operational situation in the region of activity, its changes and dynamics;

Determination of the main organizational operational and other measures necessary to solve the main tasks;

Rational distribution and use of available forces and means;

Establishment of specific deadlines for the implementation of activities and persons responsible for their implementation.

All activities of the plan must comply with the target setting and contain practical measures aimed at fulfilling the tasks of the Federal Customs Service of Russia to replenish the revenue side of the federal budget, improve customs clearance and customs control procedures, strengthen the law enforcement activities of customs authorities, strengthen the personnel of customs authorities and increase material and technical bases.

The main place in the plan should be given to solving problematic and key issues that require a set of measures.

The plans of the customs authorities should cover all structural units and contain the following sections:

Organizational events;

Measures to ensure effective customs control and execution of the revenue part of the Federal budget;

Law enforcement;

Personnel work and social security;

Rear support.

Planning should not be episodic. After the approval of the work plan and the start of its implementation, the collection of proposals for long-term planning should continue.

The preparation of work plans for the FCS is entrusted to the organizational and inspection department, and in the structural divisions of the management apparatus - to the heads of divisions. In customs, the development of plans is entrusted to the organizational and inspection departments, to assistants to the chief of customs, and in their absence, to deputy chiefs of customs for personnel service.

Heads and deputy heads of customs authorities, heads of customs posts, heads of functional departments are personally responsible for planning the activities of the units entrusted to them.

Based on the foregoing, the developed draft plan must meet the following basic requirements:

Validity and reality of the plan.

This is an analysis of the situation and specific tasks facing the customs authority, its structural unit and a specific employee, which follow from the features of the main functions, as well as the requirements of regulatory and other documents of the Federal Customs Service of Russia.

succession or continuity.

The plan should be based on the results of the previous plan and other decisions made earlier.

Plan stability.

The sustainability of the planned activities is achieved, first of all, by the correct definition of the tasks of the TCF, including the need to develop numerous plans and implement the already planned activities. Cancellation or postponement of a scheduled event is an exceptional measure. The plan can be adjusted only if there are serious changes in the situation in the region of activity or direct instructions from higher customs authorities.

The specificity of the plan.

The plan should contain clear and concise language with precise deadlines and specific responsible persons. It is impossible to include in the plan activities that are "on duty" in nature and the implementation of which is known in advance, as well as mechanically transfer the requirements of orders and instructions from higher customs authorities. The heads of customs authorities and structural subdivisions are personally responsible for ensuring effective control and verification of the actual implementation of the envisaged measures.

1.3 Planning on the example of the activities of regional customs authorities

Planning in the customs authorities is based both on objective economic laws and laws of management, and on the unified system of interests that is being formed on their basis of all participants in operational activities: public, collective and personal. An important feature of planning is that it plays a creative role, increasing the efficiency of customs activities.

The basis of the planning system in the activities of regional customs authorities are:

Strategic plans.

They are developed at the regional level and include, in the main, long-term targeted programs and solutions to the most pressing problems in the development of the customs service.

For example: "Program for the development of RTU within the framework of the Federal Target Program for the Development of the Customs Service of the Russian Federation."

organizational plans.

They include annual, semi-annual, quarterly and monthly plans for the work of the customs authority and its structural divisions. The main document is the work plan of the customs authority for the year.

Organizational plans also include:

Semi-annual work plans of the collegium of RTU;

Monthly plans for the main events of RTU;

Vocational training plans;

Inspection schedules;

Business travel plans for customs officials.

3) One-time plans.

They are compiled as needed.

These include:

Plans developed by RTU and customs authorities of the region to implement the decisions of federal representative and executive authorities.

For example: "Calendar Plan for the Implementation of the Interdepartmental Plan for the Replenishment of the Revenue of the Federal Budget";

Plans providing for the integrated participation of a number of subdivisions in solving individual tasks.

For example: "Comprehensive plan to strengthen service discipline";

Plans for conducting operational search activities and large-scale special operations;

Plans for conducting seminars and meetings.

Thus, planning the activities of regional customs authorities allows for timely adoption of management decisions, high-quality preparation of documents, daily control over subordinate employees and lower customs authorities, as well as summing up.

Planning makes everyday work purposeful and specific, allows focusing the main efforts on solving the most pressing problems facing the customs authorities of the region and contributes to the timely solution of the tasks set.

2 Control of the activities of customs authorities

2.1 Control in the customs authorities. Evaluation of the work of customs authorities.

Control is a general management function that includes a system of measures to monitor the preparation, adoption and implementation of management decisions. This is a constant activity of the subject of management to check the actual state of operational and service activities and ensure the unity of word and deed.

The strengthening of control in the customs authorities in modern conditions is caused by the following circumstances:

Increasing responsibility of customs authorities for solving the tasks assigned to them;

Presenting special increased requirements for officials and their activities;

Transferring responsibility for making a number of decisions from top to bottom;

The need for specialization and division of functions between departments;

Development of initiative and creativity.

Tasks solved with the help of control:

Increasing the discipline of personnel and their responsibility for the assigned work;

Identification of untapped resources and opportunities for rigorous implementation of decisions made;

Generalization and dissemination of positive experience in the execution of decisions;

Improving the organization of managerial and directly customs activities;

Stimulation of a creative approach to solving assigned tasks;

Anticipation of possible miscalculations and errors in the execution of decisions.

Control is aimed at ensuring the rule of law, further strengthening the executive discipline and readiness of officials to perform tasks in difficult conditions.

The main task of control is to identify deviations from the parameters set during planning, and to reveal the reasons that give rise to them, as well as positive aspects, the further development of which can serve to significantly increase the efficiency of all activities of the customs authority.

Control is exercised in various forms.

The main forms of control are:

Examination;

Consideration of reporting;

Hearing an oral report (at a collegium, council, personally to the head or at a meeting convened by him);

Study and evaluation of operational information received by the subject;

Study of cases reflecting the state and dynamics of management and customs activities.

The most effective form of control is verification.

The main criteria for evaluating the work of customs authorities are:

1) the speed of customs operations when importing goods into the Russian Federation and exporting goods from the Russian Federation, as well as reducing the costs of interested parties when performing customs operations;

2) timeliness and completeness of receipt of customs payments;

3) the effectiveness of counteracting crimes and administrative offenses.

2.2 Main types of control in customs activities

All types of control can be divided into two types - state control and non-state (social, public) control.

Public (social) control is necessary for society, because it makes it possible to check the effectiveness of managerial decisions from the point of view of public interests.

It must accompany every decision in the preparation, adoption and implementation of which political and economic leaders, state and other officials take part.

Permanent state and public control is one of the necessary conditions for the optimality of management decisions, of the entire state administration as a whole.

The classification of types of control in the management of the customs service is presented in table 1.

Table 1 - Classification of types of control

	Basis for classification	Type of control
	By direction	1. Calling system: a) supra-departmental; b) interdepartmental. 2. Intrasystem: a) internal; b) intradepartmental; c) departmental. 3. Functional.
	By time (stage) of implementation	1. Permanent: a) preliminary: Preventive; Warning. b) current: Operational. c) final: Productive. 2. Fickle.
	By the volume of researched activity	a) complex. 2. Special: a) specialized; b) thematic.
	By number of subjects	1. Collective; 2. Sole proprietor.
	Behind the subjects (scale and levels of management)	1. State; 2. Non-state: a) public; b) social. 3. Leaders: strategic, tactical, Operational levels of management. 4. Specially created units: temporary, Permanent. 5. Self-control.
	On the basis of planning	1. Planned; 2. Unscheduled; 3. Sudden.
	By degree of access to the object	1. Direct; 2. Remote.
	The quality of implementation	1. Formal; 2. Real.
	By object subsystems	1. Financial; 2. Technological; 3. Material; 4. Personnel.

General control is dealt with in those cases when it covers all the activities of the controlled and all areas of their work.

Special control focuses on certain types of activities and does not cover the object as a whole. Thus, under the general departmental control of the customs service, checks are carried out in all areas and areas of activity of its bodies.

During special (specialized) departmental control, checks are carried out aimed at studying a specific area of work of the customs service bodies or studying any specific issue.

For example: the correctness of determining the customs value of goods; implementation of a certain technological scheme for the procedure for customs control and clearance of goods, vehicles and other items that are moved across the customs border by individuals or legal entities.

Types of control, which are classified according to the criterion of the staged activity of the controlled object, are directly related to the management process in the customs service. At the same time, the previous control is carried out by the subjects of control directly when planning the work of the customs service body and preparing management decisions. Its purpose is to eliminate shortcomings that may arise during the preparation of a management decision and planning the activities of the body.

Such shortcomings can be both lack of resources, limitations, vagueness, and inconsistency with the tasks set.

Gurnay Bernard considered preventive control to be extremely effective, "because the controller can prohibit an action that he does not like."

Operational (current) control is carried out in the process of implementation of management decisions and work plans of the customs authorities. Such control activities can be focused on the final or intermediate result. Its orientation can be full or partial.

The purpose of operational control is to identify difficulties in implementing a management decision or implementing a work plan, recognizing and eliminating omissions and miscalculations in the work of individual officials and officials of the customs service, analyzing and assessing the actual state of service, performance or labor discipline and introducing measures aimed at achieving positive results.

Subsequent control is carried out after the completion of the implementation of the management decision or the implementation of the plan. This is an assessment of the degree of implementation of the tasks set for the customs authorities, the impact of a managerial decision on the results of the activities of the customs authorities in implementing the customs policy of the state, protecting economic interests, customs control and customs clearance, combating smuggling and violation of customs rules, assessing the effectiveness and expediency of the adopted a management decision or a completed work plan of the customs authorities.

The final (productive) control is actually the control of verification of implementation and should determine the degree of conformity of the final results of the activities of the customs authorities, their divisions and specific officials, the expected result or a normatively determined behavior. Performance monitoring is appropriate when it is no longer possible to influence the results, but conclusions are possible that contribute to the development of improvement measures in this matter. The final control is also carried out in order to ensure the implementation of recommendations and decisions to eliminate the shortcomings and violations identified in the course of control activities.

Consistent use by the customs authorities of all these types of control activities guarantees its positive consequences. Such a sequence of application of these types of departmental control activities determines a certain staging, i.e. characterizes the control process itself.

At the final stage of departmental control, as a rule, the results of the implementation of management decisions and work plans of the customs authorities are summed up.

The types of control, which are classified according to the criterion of periodicity, also depend on the nature of subordination to the head of the object of control led by him.

Permanent or linear control is called control, which is introduced constantly and continues uninterruptedly, this control is carried out by the head or division for official, executive and labor discipline in relation to subordinate employees of the customs institution or a separate division (divisions), the management of which is his duty ex officio.

Periodic can be called control, which is carried out by the head or body or unit and is repeated from time to time (carried out at regular intervals).

Types of control depend on the type of managerial relations.

Vertical departmental control is in fact the control of higher customs, subdivisions or officials lower in the hierarchy of management relations.

Horizontal departmental control can be parallel or intrastructural. Parallel control is carried out by authorized subjects of control legal relations with respect to other structural units or specific persons. At the same time, the parties to the legal relationship are not subordinate to each other or are on the same step in the structure of managerial legal relations.

Intrastructural control is carried out by employees of one customs unit in relation to employees of the same customs unit, while the parties to these legal relations are subordinate to one head.

Types of control according to the criterion of the number of subjects of control activities characterize only the organizational aspects of such activities, based on the tasks and goals of control. It can be individual or collective (commissions, groups, etc.).

Types of control according to the criterion of the quality of its implementation characterize the attitude of the subject of departmental control activities in their tasks and in the levels of organizational and control activities in the customs service.

The control that is carried out regularly is real, it is focused on the complex state of the object of control as a whole, contributes to the fulfillment of tasks, is based on accurate assessments of the state of affairs at the controlled object, is a reliable source of reliable information, takes into account the psychology of individuals and is a reliable system.

Formal control is not carried out regularly and is focused only on a certain part of the activity of the controlled object, looks to the past and evaluates completed activities, is unreliable, information is received late and not always accurate, uses approximate estimates, does not take into account the reaction and psychology of the persons being checked .

Direct control can be characterized as direct control, which is carried out by the controlling entity personally (as a rule, at the object of control), without the mediation of other persons, by obtaining primary information.

Remote control is introduced at a distance from the object of control, as a rule, using a recycled (secondary), i.e. generalized, systematized, reduced, compared, analyzed information (reports, conclusions on the results of generalization, analysis) or specially selected information (copies of primary documents).

So, the classification of types of control in the system of customs authorities is determined by various criteria, represents a significant array and can be useful both in theoretical and practical terms.

2.3 The essence and necessity of control in the customs authorities

The need for control is due to the fact that things can and often do not go the way the manager would like. The purpose of control is to identify unfavorable developments at the earliest possible stage, so that the manager can adjust the plan, reorganize, give new instructions, increase his influence on the motives of the employees' labor behavior and overcome any of the problems that have arisen.

Control is a process that ensures the achievement of the goals set by the customs authority.

The management of the customs authority is based on the firm belief of its chief that subordinates will accurately and on time fulfill the assigned (defined by job descriptions) service tasks. Such confidence comes from the premise that subordinates bear full responsibility for this. And therefore, they should be able to show initiative (within the framework of customs legislation) and thereby gain confidence in their abilities and in the success of their tasks.

At the same time, it is also important that subordinate employees know and constantly feel that they are not alone in solving official tasks.

Trusting them, the chief constantly monitors the progress of their official activities and at any time can provide them with assistance in all ways at his disposal.

But such assistance is possible provided that the chief knows the progress and results of the performance of official tasks by subordinate employees.

The general goal of control in the customs authority is to verify the exact fulfillment by its officials of the requirements of the customs legislation and other legal acts of the Russian Federation, the Federal Customs Service of Russia and their own, as well as providing them with practical assistance.

Specific tasks and methods of control are derived from the operational situation.

In the practice of customs authorities, various methods of control are used.

The most effective of them is the method of direct work of officials of a higher customs authority in subordinate customs authorities (which is more typical for regional customs departments and the Federal Customs Service of Russia) or the management of the customs authority in their structural divisions.

The rationality of this method is indisputable. It allows you to make sure on the spot that the subordinates are fulfilling their functional duties correctly, in addition, it makes it possible to inform the subordinates in detail about the operational situation on the spot, answer their questions, and also provide them with specific assistance.

Therefore, heads of all ranks of the customs authorities should seek every opportunity for personal communication with subordinates and verification of the results of their activities on the spot.

Extreme time constraints, and sometimes other conditions of the operational situation, often do not allow the head of the customs authority to exercise control. This is solved by examining the data expressed by subordinates in the absence of a superior. In addition, fixing information in documents increases the responsibility of subordinates for their accuracy, which increases the degree of reliability of the data presented in them.

Documents, however, may reflect past events and actions performed by subordinates, which reduces their value. In addition, not all the issues (information) necessary for the boss to control can be covered in them.

All this is aggravated by the fact that the shortcomings in the actions of subordinates found according to the documents will often be difficult to prevent and eliminate, or the elimination of shortcomings will cause additional efforts, and sometimes the loss of the authority of the customs authority (examples of shortfall in customs payments).

The most active and efficient is the method of control using technical means of communication.

Direct negotiations with subordinates through communication channels make it possible to relatively quickly obtain from subordinates the required information about the functioning of their unit and give them instructions on how to eliminate the revealed shortcomings in their decisions or actions.

Each of the considered control methods has advantages and disadvantages, they are used in combination so that the strengths of each of them are better used when organizing control in real conditions.

Conclusion

Planning is understood as the activity to determine goals and objectives for the upcoming period of work, ways to achieve them, the sequence of their solution and deadlines.

The planning system is based on long-term, organizational and one-time plans.

Long-term plans are developed at the regional and local levels and include long-term targeted programs for solving the most pressing problems of the development of the customs service.

Organizational plans include annual and quarterly plans for the work of the customs authority, its structural divisions. The main document is the work plan of the customs authority for the year.

One-time plans are made as needed.

These include:

Plans developed by the Federal Customs Service and the customs authorities of the region to implement the decisions of federal representative and executive authorities;

Plans providing for the integrated participation of a number of subdivisions in solving individual tasks;

Plans for conducting seminars, meetings.

The initial documents for planning the activities of the customs authorities of the FCS are:

Customs Code of the Russian Federation;

Decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation;

Law of the Russian Federation "On service in the customs authorities of the Russian Federation";

Regulatory and other documents of higher customs authorities;

Analytical materials formed according to the methodology for analyzing and evaluating the activities of the customs authorities of the Russian Federation.

Planning the activities of the customs authority includes:

Assessment of the operational situation in the activity, its changes and dynamics;

Evaluation of the results of previously planned and implemented activities;

Determination of the main directions and tasks of the customs authority for the planned period;

Determination of the main organizational, operational and other measures necessary to solve the main tasks, rational distribution and use of available forces and means;

Determining the forms of interaction between individual units in the implementation of planned activities;

Establishment of specific deadlines for the implementation of activities and persons responsible for their implementation.

The main goal of control is to ensure the unconditional and timely implementation of the planned activities. Control should be systematic and proactive.

The heads of the region's customs offices through their deputies, and the heads of structural subdivisions of the Administration's apparatus personally organize the full, accurate and timely implementation of the plans. To do this, the relevant managers determine the executors, formulate tasks for them, set deadlines, hold operational meetings, create the necessary conditions for the executors and ensure control over the progress of the implementation of planned activities, determine the time and procedure for informing about the implementation of plans. These leaders must organize and personally exercise regular control over the implementation of plans.

Planning is the main function of management, through which the customs authorities develop the organizational beginnings of future activities. With the help of planning, the goals and directions of the system's movement are determined, methods are developed with the help of which existing problems are realized, and the rate of development of the system is determined. The subject of management outlines a plan for the future actions of the performers, substantiates the ways, means, means and terms for achieving the tasks set in the plan.

The tasks of developing a goal, modeling future activities to achieve the goal, its programming are implemented by performing such management work as: determining the goal of management; identification of a problem that interferes with the achievement of the goal; development and adoption of management decisions to achieve the goal; development of an organizational plan for the implementation of the decision; coordination of the developed plan; approval by his superior.

Organizational planning is carried out at all levels of management: strategic (FTS of Russia); operational (regional customs administration); tactical (customs, customs posts).

In addition, it corresponds to the established calendar cycles of the functioning of the customs system - long-term (from 5 years or more), medium-term (from 1 year to 5 years) and current (up to one year). Thus, managerial activity for the implementation of this management function requires a deep knowledge of the customs operational and service situation, its objective assessment, experience, skills and a creative attitude to business. The quality and validity of decisions and plans largely determine the final results of management.

By itself, a ready and approved plan does not yet indicate that it will be implemented. For this, appropriate conditions are needed - they are created by another management function - the organization.

The organization is understood as the main management function, through the implementation of which the conditions are created for the implementation of the plans developed in the planning process.

The essence of this function is to create a system of forces and means, to establish the necessary connections and relationships between performers, to determine the rational forms and methods of their activities.

In the process of implementing this function, the subject of management creates the conditions necessary for the successful implementation of the decisions made, including the approved plans.

The management function "organization" in the customs authorities is implemented through the implementation of such management work (operations) as setting tasks for the implementation of decisions and developed plans; organization of interaction; training of executors, including their training, as well as carrying out other activities to comprehensively ensure the implementation of plans.

Regulation should be understood as the main function of management, through which the efficiency of the activities of subordinates increases or deviations from the parameters set during planning are eliminated.

Regulation is carried out on the basis of feedback results. It can be implemented by maintaining interaction, coordination, redistribution of efforts, as well as by motivating and stimulating individual employees and teams.

The implementation of the control function "regulation" includes the execution of such management work (operations) as the analysis of control results; making a decision on regulation; bringing solutions in the form of tasks to performers; organization of regulation; carrying out regulation; verification of the effectiveness of regulation.

The essence of the accounting function is the accumulation, systematization and primary processing of information about the current state of the controlled system, the direction and pace of its movement, the results achieved and variable problems.

In order to determine whether the plans are carried out correctly, what are the conditions and results of their implementation, there is control.

Control is the main management function, through the implementation of which the monitoring of the process of functioning of the unified system of customs authorities, the collection of data on the progress, conditions, status and results of the activities of subordinates at one time or another is carried out.

Control over the implementation of the decisions taken is aimed at identifying the compliance of customs activities with the tasks set, timely introduction, depending on changes in the situation, of the necessary adjustments to previously made decisions and approved plans.

Specific tasks and methods of control are derived from the operational situation.

Control is carried out in two directions: on the one hand, the head of the customs authority controls the work of his deputies and directly subordinate heads of departments, customs posts and other structural units, and on the other hand, together with them, according to a single plan, checks the activities of structural units.

To implement the "control" function, it is required to perform such managerial work as the definition of objects, terms, methods of control; determination of control executors and their training; preparation of the object of control; exercising control; processing of control data and their implementation.

Control is necessary not only when considering the results of the execution of management decisions, but also for the analysis and evaluation of management as a whole.

All these management functions are inextricably linked with each other and represent a single whole.

Thus, management in the customs authorities is a complex, concrete, practical activity for the conscious organization of all operational and service activities, at all its stages and stages, in space and time.

Planning- this is the main function of management, through which the organizational principles of the forthcoming activities are developed in the customs authorities. With the help of planning, the goals and directions of the system's movement are determined, methods are developed with the help of which existing problems are realized, and the rate of development of the system is determined. The subject of management outlines a plan for the future actions of the performers, substantiates the ways, means, means and terms for achieving the tasks set in the plan.

Organizational planning is carried out at all levels of management: strategic (GGK of Russia); operational (RTU); tactical (customs, customs posts).

By itself, a ready and approved plan does not yet indicate that it will be implemented. This requires appropriate conditions - they are created by another management function - the organization.

The organization is understood as the main management function, through the implementation of which the conditions are created for the implementation of the plans developed in the planning process.

In the process of implementing this function, the subject of management creates the conditions necessary for the successful implementation of the decisions made, including the approved plans.

9Government and customs authorities in the customs system

1) the federal executive body authorized in the area of customs affairs;

2) regional customs departments;

3) customs;

4) customs posts

To the subjects of management in customs authorities include all managers who have the authority to make management decisions, give instructions to subordinate employees and teams and demand their implementation. The objects of management in the customs authorities are the executors of decisions, orders, instructions of the control subsystem, customs specialists, customs teams, organizational structures, technological customs procedures, all types of activities for the implementation of the functions assigned to the customs authorities, resources of customs activities, etc.

An essential role in the management system is played by the interrelations and relationships between the subject and the object of management, depending on the organizational structure of management, and other factors.

General principles of management

General principles of management- these are strategic management standards and they operate in all spheres and subsystems of the customs authorities.

Control function- this is a specific type of management activity, the implementation of which requires certain management work (operations).

In the management of customs authorities, management functions occupy the most important place, since they reveal the essence and content of management activities at all levels and are a reflection of the distribution of responsibilities in the field of management, require a certain sequence and unity of actions in their implementation to obtain the intended results.

10The essence and necessity of control in the customs authorities

Principles of customs control

1. When conducting customs control, the customs authorities proceed from the principle of selectivity and are limited only to those forms of customs control that are sufficient to ensure compliance with the customs legislation of the customs union and the legislation of the Member States of the customs union, the control over the implementation of which is entrusted to the customs authorities.

2. When choosing objects and forms of customs control, a risk management system is used.

3. In order to improve customs control, the customs authorities cooperate with the customs authorities of foreign states in accordance with international treaties.

In order to improve the efficiency of customs control, customs authorities interact with other controlling state bodies, as well as with participants in foreign economic activity, persons carrying out activities in the field of customs, and other persons whose activities are related to the implementation of foreign trade and with their professional associations (associations) .

5. Customs authorities, within their competence, exercise other types of control, including export, currency and radiation, in accordance with the legislation of the member states of the customs union.

1. Customs control is carried out by the customs authorities in accordance with the customs legislation of the customs union and the legislation of the Member States of the customs union. On behalf of the customs authorities, customs control is carried out by customs officials authorized to conduct customs control in accordance with their official (functional) duties.

2. Customs control is carried out by customs officials in relation to:

1) goods, including vehicles, moved across the customs border and (or) subject to declaration in accordance with this Code;

2) customs declaration, documents and information about goods, the submission of which is provided for in accordance with the customs legislation of the customs union;

3) activities of persons related to the movement of goods across the customs border, the provision of services in the field of customs, as well as those carried out within the framework of individual customs procedures;

4) persons crossing the customs border.

3. Customs control is carried out in the customs control zone, as well as in other places determined by the customs authorities, where goods, vehicles and documents containing information about them, including in electronic form, are located.

11Organizational planning in customs authorities

Planning is an active consideration in a certain sequence of the content of work on the use of resources (human, material and others) to achieve those assigned to the customs authorities. Planning is, as it were, an advance decision-making in management.

In every organization, the responsibility for planning rests with senior or middle managers. Senior managers plan for the future the overall actions that will be taken by the organization, provide the necessary financial resources. At lower levels within the customs authority, the middle manager plans solutions that contribute to the achievement of the goals of the entire customs authority. This includes scheduling work, forecasting the requirements of material and technical planning.

Planning allows you to:

· Control the future;

Achieve effective results for a limited resource;

·Efficiently use the existing customer services from the customs authorities;

· Adapt to change;

· Strategic;

· Operational;

· Working.

Planning in the customs organization is carried out at several hierarchical levels.

The following planning levels are available:

· Strategic;

· Operational;

· Working.

These steps are sequential and each step must be completed before moving on to the next.

12Customs management

Customs procedures are all elements of the customs process that determine the status of vehicles and goods for customs purposes. Today, the following actions are considered customs procedures: all stages of customs clearance and customs control. Customs procedures have several features:

Depending on the purpose of transportation of goods, vehicles through customs, there are:

Customs operation- a set of norms that determine for customs purposes the requirements and conditions for the use and (or) disposal of goods in the customs territory of the customs union or outside it (clause 26, clause 1, article 4 of the Customs Code of the Customs Union).

According to Art. 202 of the Customs Code of the Customs Union, there are 17 types of customs procedures:

§ release for domestic consumption;

§ export;

§ customs transit;

§ customs warehouse;

§ processing in the customs territory;

§ processing outside the customs territory;

§ processing for domestic consumption;

§ temporary importation (admission);

§ temporary export;

§ reimport;

§ re-export;

§ duty-free trade;

§ destruction;

§ refusal in favor of the state;

§ free customs zone;

§ free warehouse;

§ special customs procedure

13The essence of departmental control and its types

departmental control- this is the activity of customs authorities and their officials aimed at identifying and eliminating violations committed by lower customs authorities and lower officials of customs authorities, when making decisions and taking actions (inaction) related to the fulfillment of tasks and functions of customs authorities in the field of customs affairs carried out in addition to considering complaints and acts of the prosecutor's response to these decisions, actions (inaction).

The main objectives of departmental control are:

Implementation of the state policy in the field of customs in the part related to compliance with the law when moving goods and vehicles across the customs border of the Russian Federation, applying customs regimes, collecting customs payments, customs clearance and customs control, as well as when applying prohibitions and restrictions established in accordance with with the legislation of the Russian Federation on state regulation of foreign trade activities;

Protection of the rights and legitimate interests of participants in foreign economic activity;

Studying and summarizing the practice of customs authorities in terms of observing the rights of participants in foreign economic activity and, on its basis, providing timely legal and methodological assistance to customs authorities.

The main tasks of departmental control:

– detection, elimination and prevention of violations committed by customs authorities and their officials when making decisions and taking actions (inaction) related to the fulfillment of tasks and functions of customs authorities in the field of customs affairs;

- restoration of the rights and legitimate interests of persons violated by decisions, actions (inaction) of customs authorities and their officials in the field of customs that do not comply with the requirements of the legislation of the Russian Federation;

– reduction of the number of illegal decisions, actions (inaction) of the customs authorities and their officials in the field of customs affairs and elimination of their harmful consequences;

- identification of the causes and conditions that contributed to the adoption of illegal and unreasonable decisions in the field of customs by the customs authorities and their officials;

– development of measures aimed at eliminating the indicated causes and conditions and at ensuring compliance by the customs authorities and their officials with the customs legislation of the Russian Federation.

Objects of departmental control:

The objects of departmental control include decisions, actions (inaction) of lower customs authorities and lower officials of customs authorities, adopted (completed) in connection with the performance of tasks and functions in the field of customs, including:

a) when carrying out customs clearance and customs control, applying customs regimes and special customs procedures, issuing certificates of inclusion in the registers of persons carrying out activities in the field of customs affairs and exclusion of persons from such registers;

b) when determining the country of origin of goods, their classification, application of prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities;

c) when controlling the customs value and collecting customs payments;

d) during customs control after the release of goods;

e) decisions taken in the order of departmental control.

Subjects of departmental control- a superior customs authority or a superior official of the customs authority, endowed with the right to cancel (change) decisions that do not comply with the requirements of the legislation of the Russian Federation and take measures to unlawful actions (inaction) of inferior customs authorities or inferior officials of customs authorities in the field of customs affairs.

Regulation - a set of rules that determine the procedure for the work of state bodies, institutions, organizations, a document that lists and describes in order the stages (steps) that a participant or group of participants must take to complete a business process, as a rule, indicating the required deadlines for completing the stages (steps).

Recommendations(lat. recommendatio- council) - in international law means resolutions of international organizations, meetings or conferences that do not have binding legal force. Recommendations are not sources of international law, but they actively contribute to the formation of new norms and principles of international law. In exceptional cases, recommendations can be recognized as legally binding (for example, recommendations of the UN General Assembly to the ECOSOC, according to Article 66 of the UN Charter, have the character of mandatory instructions). In order for a recommendation to be recognized as binding on a state, the will of that state is necessary. In the form of recommendations, resolutions of the UN General Assembly and international organizations of the UN system are often adopted. Important, in their content, are the recommendations of the UN Security Council regarding the resolution of a dispute between states by peaceful means. Recommendations may also be adopted by regional international organizations.

Bringing the decision to the performers completes the decision making phase. At this stage, the manager must explain the meaning of the decision and the organizational plan for its implementation, clearly and clearly formulate the tasks, indicate the restrictions and criteria by which the quality of work and incentives will be evaluated.

At the same time, instructions are brought to the performers, and, if necessary, instructor-methodical work is carried out.
Bringing the decision to the executor is closely connected with the need for propaganda and educational work, in which the leader must widely involve public organizations and advanced workers.
The organization of execution is the final phase of making a managerial decision. It includes actions related to the implementation of the control action according to a specific organizational plan, control over execution, making adjustments to the decision, summarizing the implementation of the decision.

To a large extent, the success of the implementation of the decision, the amount of operational work depends on the quality of the organizational plan. If the plan clearly defines the amount of work in terms of time and each object, each task, and the plan is flexible enough, then the implementation of the solution is guaranteed with a relatively minimum amount of operational management work.

The nature of the control action depends on the level at which the solution is implemented: the higher the level, the less the amount of operational work. At the level of departments of trade, republican ministries of trade, the administration takes a little time and comes down to the placement of executors, control over deviations, and making adjustments. Managers of commercial enterprises are mainly engaged in operational work.

15Delegation of authority

Delegation of authority is the process of transferring part of the manager's functions to other managers or employees in order to achieve specific goals of the organization. Used to improve and optimize the manager's workforce. The essence of this concept is that people working on a specific problem understand the situation better than the leader. And, accordingly, it is easier for them to find a way out and solve the existing problem.

There are two concepts of delegation of authority: the classical one, in which authority is transferred from higher to lower levels of the organization, and the concept in which the subordinate does not accept authority from the manager and no transfer of authority occurs.

Delegation of powers has the following main goals:

§ release of management time for more important tasks;

§ increasing staff motivation;

§ increase of trust in the work team;

§ Verification of employees for diligence.

What is delegation of authority?
It is a business methodology in which employees are empowered and accountable for decisions at the level at which they operate.
Delegation of authority assumes that the manager is not an authoritarian leader who makes decisions on his own, but transfers part of his authority to subordinates, while teaching them. Delegation of authority is based on the understanding that problems are best solved by the people working on the problem, not by higher management. This argument makes sense, because the higher you "climb" in an organization, the less you know about work problems.

16 External and internal risks of customs management

In the vast majority of literary sources, where the classification of risks is considered, the division of risks into:

1. internal and

2. external.

The traditional classification of risks into external and internal usually focuses on the "physical" (spatial) location of risk elements in relation to the object under consideration.

Outside or inside the object, either the causes that cause the onset of a risk, or a dangerous event that can cause harm to the object, can take place. When both occur "on the same side" of the object (either everything is inside or everything is outside), then attributing the risk to internal or external does not cause any special problems. But there are situations when external causes cause the onset of a dangerous phenomenon inside the object. Or vice versa, internal causes provoke an external phenomenon that causes adverse consequences for the object.

The danger of the realization of one or another risk is usually associated with some object different from the one under consideration. The threat of a risk is determined by the state, behavior, properties of a given object or events occurring with it. Interaction with it can be that dangerous event that will lead to adverse consequences. Such objects are called "sources of danger"("source of increased danger").

Then the division of risks into external and internal can occur depending on the location of the source of danger in relation to the object under consideration. If the source of danger is outside it, the risk is external, otherwise it is internal.

It should be emphasized that here it is possible to speak only of sufficient or insufficient degree of influence rather than total control over causes. If the subject has full control over the causes, then the uncertainty and the risk associated with it disappear. At the same time, the understanding of what is considered a significant degree is very subjective and depends on the interpretation of a particular researcher. Thus, a unified approach to the division of risks into external and internal ones has not yet been developed. Therefore, when using this classification, in our opinion, it is advisable to indicate by what criteria such a division is made:

a) by the location of the causes and (or) dangerous phenomena relative to the object;

b) by the location of the source of danger;

c) according to the degree of influence of the subject on the reasons for the realization of the risk, or for any other reason.

17. Law enforcement management

18) The role of communication in customs management

Communication (lat. communicatio), literally meaning "common" or "shared by all." In practical terms, it is the process of exchanging ideas and information between two or more people, leading to mutual understanding.

Communication goals:

Ensuring effective exchange of information between subjects and objects of management.

Improving interpersonal relationships in the process of information exchange.

Creation of information channels for the exchange of information between individual employees and groups and the coordination of their tasks and actions.

Regulation and rationalization of information flows. Communications are divided into the following types:

interpersonal or organizational communications based on oral communication;

communication based on the written exchange of information.

Interpersonal communications, in turn, are divided into:

formal or official. These Communications are determined by the policies, rules, job descriptions of a particular organization and are carried out through formal channels;

informal communications that do not follow the general rules of a particular organization; they are carried out according to the established system of personal relations between employees of the organization.

Typical information conveyed through informal communication channels: upcoming layoffs of production workers, new tardiness penalties, change in organizational structure, upcoming relocations and promotions, a detailed argument between two executives at the last sales meeting, who is dating whom after work, etc. d.

Among the formal organizational communications are:

vertical, when information moves from one level of the hierarchy to another;

horizontal between different departments, intended to coordinate the activities of various departments.

Vertical communications, in turn, are divided into:

ascending, when information is transmitted from the bottom up (from lower levels to higher ones). This type of communication contains the information necessary for managers to assess the area of activity for which they are responsible;

descending, carried out from top to bottom. This type of communication is directly related to the management and control of employees.

Interpersonal communications are also divided into:

verbal (verbal);

non-verbal, designed to exchange information without the use of words, for example, using gestures, voice intonations, facial expressions, etc.

Verbal and non-verbal forms of communication are not always and necessarily mutually exclusive. As a rule, the recipient's interpretation of the message is based not only on words, but also on elements such as facial expressions that accompany the words of the transmitting party.

Existing communication problems in the enterprise can be solved by correctly assigning tasks to eliminate possible channels for leaking confidential information. They are solved both by individual officials (staff) and structural divisions of the enterprise, created and functioning in various areas of information protection. The successful solution of these problems is impossible without the use of a combination of means and methods of information protection. First of all, errors in communication programs should be eliminated, due to which information leaks occur.

In order to exclude untimely reporting of information and false reports to superiors, one must first of all pay attention to the psychological climate in the team. And conduct trainings to rally the senior and junior employees of the department.

To improve the communication process within the enterprise, it is necessary, first of all, to improve the system of informing employees, to trace which professional and social groups the employees of the enterprise can be divided into, what is the average duration of work of employees in the Omsk customs

19. Subjects of customs legal relations

Subjects of customs law: concepts, types

Subjects of customs law are participants in customs legal relations, endowed with relevant rights and obligations in the customs sphere.

The subjects of customs law are: customs authorities; civil servants of customs authorities and employees of customs organizations; legal entities; individuals.

These subjects can be divided into two groups: special subjects and other subjects.

Special subjects are the customs authorities and civil servants of the customs authorities. They have the corresponding specificity, which is determined by the competence of the customs authorities established by law. This competence is characterized by a set of specific tasks and functions assigned to the customs authorities and their employees, as well as the scope of their rights and obligations.

The concept of "other subjects" of customs law includes legal entities and individuals.

Customs authorities of the Russian Federation

The customs authorities of the Russian Federation are state bodies that directly carry out activities in the field of customs. Customs authorities are executive authorities. The executive activity of the customs authorities consists in the daily practical organization and implementation of the customs business.

Customs authorities carry out both executive and administrative activities. Both of these activities are closely related. At the same time, the administrative activities of the customs authorities are carried out strictly within the framework of the provisions determined by the customs law.

Currently, the main legal document that determines the legal status of customs authorities is the Customs Code. It contains section V "Customs Authorities", which includes chapters 39 to 42, in which there are 37 articles (401-437)

The customs authorities constitute a single federal centralized system.

The customs authorities are:

1) Federal service authorized in the field of customs. Since 1991, this body has been the State Customs Committee of the Russian Federation, and since September 2004 it has become the Federal Customs Service (FCS) of the Russian Federation;

2) Regional customs departments;

3) Customs;

4) Customs posts.

We will analyze each item of the customs system separately.

Federal Customs Service of Russia

The Federal Customs Service (FTS) of Russia is a federal executive body that, in accordance with the legislation of the Russian Federation, performs the functions of control and supervision in the field of customs, as well as the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses.

The FCS of Russia is under the jurisdiction of the Ministry of Economic Development of Russia.

Functions and powers of the Federal Customs Service

The Federal Customs Service carries out practical work in the field of customs. The functions of the Federal Customs Service of the Russian Federation, defined by the Government of Russia, defined by the Government of Russia, can be divided into three groups.

The first group includes6 collection of customs duties, taxes and fees, control over the correctness of their calculation and timeliness of payment; customs clearance and customs control; making decisions on the classification of goods in accordance with the TN VED; maintenance of various registers in the field of customs; maintaining customs statistics of foreign trade and special customs statistics; informing and advising free of charge on customs issues of participants in foreign economic activity; carrying out, within its competence, currency control of operations related to the movement of goods and vehicles across the customs border of the Russian Federation.

The second group of functions of the Federal Customs Service of the Russian Federation includes the following: proceedings on cases of administrative offenses and consideration of such cases; inquiries and the production of urgent investigative actions in accordance with the criminal procedure legislation of the Russian Federation; operational-search activity; consideration of complaints against decisions, actions (inaction) of customs authorities and their officials.

The third group of functions of the FCS includes: organization of professional training of officials, customs authorities, their retraining, advanced training and internships; implementation of the program for the development of customs in the Russian Federation; interaction in accordance with the established procedure with state authorities of foreign states and international organizations in the customs field, including representation, on behalf of the Government of the Russian Federation, of the interests of the Russian Federation in the World Customs Organization (Council of Customs Cooperation) and other international organizations.

The Federal Customs Service of the Russian Federation is headed by a head appointed and dismissed by the Minister of Economic Development and Trade of the Russian Federation on the proposal of the head of the Federal Customs Service. The number of deputy heads of the FCS is established by the Government of the Russian Federation.

Regional Customs Administrations

The Regional Customs Administration (RTU) is a customs body that is part of the unified federal centralized system of customs authorities of the Russian Federation and ensures the implementation of the tasks and functions of the FCS of Russia in the region of the RTU. It operates on the basis of the Customs Code and the General Regulations on the Regional Customs Administration, approved by Order of the Federal Customs Service of Russia dated March 12, 2005 No. 7.

The region of activity of RTU is determined by the Federal Customs Service of Russia in agreement with the Ministry of Economic Development of Russia. In the Russian Federation, seven RTUs have been created according to the number of federal districts: Far Eastern, Volga, North-Western, Siberian, Urals, Central, Southern.

The general provision on RTU defines 62 powers that are within the competence of this customs authority. The powers of the RTU can be divided into:

1) Organizational, analytical, coordinating, controlling the activities of subordinate customs authorities;

2) Carried out independently in the field of customs;

3) Aimed at improving the efficiency of customs authorities, including their own.

Customs is a state body that ensures the procedure for moving goods and vehicles, things and other items across the customs border, the application of customs regimes and the collection of customs payments, performing customs control and customs clearance.

customs posts

The customs post is included in the unified system of customs authorities of the Russian Federation and operates under the general supervision of the Federal Customs Service of Russia, the management of the RTU and the direct management of customs.

The legal basis for the activities of the customs post is, along with other regulatory legal acts, the Customs Code of the Russian Federation and the General Regulations on the customs post, approved by order of the State Customs Committee of the Russian Federation dated October 10, 2002 No. 1082.

Unlike other customs authorities, a customs post is not a legal entity. However, a customs post can also be formed as a legal entity by the decision of the Federal Customs Service of Russia.

Among the main tasks and functions of the customs post, one can single out customs clearance and customs control, as well as the fight against administrative offenses in the customs sphere.

Other subjects of customs law.

Other subjects of customs law include legal entities and individuals moving goods across the customs border. In accordance with Russian legislation, these persons have the right to move goods and vehicles across the customs border. This right follows from the relevant provisions of the Constitution of the Russian Federation and other federal laws.

No one can be deprived of the right or limited in the right to import or export goods and vehicles from it, except in cases established by the Labor Code of the Russian Federation and other federal laws of the Russian Federation.

The rights and obligations of subjects of customs law are regulated in detail by the Labor Code of the Russian Federation and other regulatory legal documents in the field of customs.

20) The main features of the customs authorities as executive authorities

As executive authorities, customs authorities are characterized by the following main features:

financial planning customs control

INTRODUCTION

CHAPTER I. FEATURES OF FINANCIAL ACTIVITIES OF THE CUSTOMS AUTHORITIES

1 Planning costs and sources of financial costs. Basic Forms of Financial Planning

2 Legal support of financial planning and control in the customs authorities

CHAPTER II. MODERN TRENDS IN FINANCIAL PLANNING AND CONTROL IN CUSTOMS AUTHORITIES

1 Problems related to the receipt of income by customs authorities from the sale of confiscation and other approaches. The main sources of formation and use of the RF FRTS

2 Modern trends in financial planning and control in customs authorities

CONCLUSION

LITERATURE

INTRODUCTION

One of the main directions of the state's financial policy today is the rational use of budget funds and increasing the efficiency of budget expenditures. In this direction, many measures have been implemented in Russia in recent years, which have had a positive effect. The result of the budgetary reforms that have been implemented in our country since the entry into force of the Budget Code of the Russian Federation (2000) has been the formation in Russia of a modern system for managing public (state and municipal) finances, the integral elements of which are financial planning and financial control.

However, there are still a number of shortcomings and unresolved problems in the field of public finance management, which are primarily caused by the low level of organization of financial planning and control.

Solving these problems and eliminating shortcomings is possible only through a systematic approach to organizing the activities of the executive authorities themselves, which, along with other participants in the budget process, are the main managers, managers and recipients of budget funds. On how effectively they fulfill the adopted budgetary obligations at the expense of the corresponding budget, in general, the level of efficiency of budget expenditures depends. Moreover, it can be argued with a high degree of certainty that the efficiency of budget expenditures and the efficiency of the activities of executive authorities are interrelated concepts. Thus, solving the problems of financial planning and control contributes to an increase in the level of efficiency of the activities of executive authorities.

The Federal Customs Service is one of the federal executive bodies. Much depends on the level of efficiency of the activities of the customs authorities of Russia, including the economic, political and sanitary security of the country. All this determines the relevance of the topic of the course work.

The purpose of the study is to characterize the organization of financial planning and control in the customs authorities of Russia.

Research objectives:

¾determine the essence and content of financial planning and control in the customs authorities;

¾ to consider the issues of legal support of financial planning and control in the customs authorities;

¾ to assess the organization of financial planning and control in the customs authorities of Russia on the example of the North Caucasian Customs Administration.

The structure of the course project is presented as follows: introduction, main part (2 chapters), conclusion, list of references.

CHAPTER I. FEATURES OF FINANCIAL ACTIVITIES OF THE CUSTOMS AUTHORITIES

.1 Planning of costs and sources of financial costs. Basic Forms of Financial Planning

At the initial stage of formation of the customs authorities of the Russian Federation, self-sufficiency and self-financing became the main principles of financing. In order to improve the customs business in the Russian Federation, strengthen the material and technical base, develop the social sphere and maintain customs authorities, the RF Customs System Development Fund (FRTS) was approved by Decree of the Government of the Russian Federation of February 28, 1994 No. 173.

The off-budget fund for the development of the customs system was formed mainly at the expense of customs fees for customs clearance, storage of goods and vehicles, as well as customs escort of goods; funds received from the sale of goods, vehicles and other items converted in the prescribed manner into federal property; penalties imposed by the customs authorities of the Russian Federation for violation of customs rules.

The Fund's funds were used to provide a set of tasks assigned to the customs service, including law enforcement, protection of Russia's economic interests, assistance in the development of foreign economic activity, strengthening the material and technical base of customs authorities.

Until 1994, FRTS funds were not taken into account in the federal budget. Starting from 1995, the consolidation of all off-budget funds was envisaged. Based on this, the revenues transferred to the specified fund were included in the federal budget while maintaining their target orientation. At the same time, part of these funds was redistributed to finance other state needs, in particular, to provide financial support for the border troops. Thus, for the period from 1991 to 1995. largely thanks to the Fund for the Development of the Customs System of the Russian Federation in the most difficult conditions of rising inflation, reducing production, the customs authorities managed not only to maintain the achieved level of material and socio-economic support, but also to direct significant financial resources to its development. At the same time, a significant number and characteristic features of the main sources of the formation of the Fund caused difficulties in planning and forecasting its annual volumes and, accordingly, the customs authorities' own income.

Starting from 2000, a fundamentally different mechanism for the distribution of financial resources was determined. All target budget economic funds, including the FRTS, were abolished. Customs payments began to go to the federal budget in full, having ceased to be distributed between the levels of the customs system, as it was in previous years. The liquidation of the FRTS was caused by objective circumstances related to certain successes in the arrangement of the customs border of the Russian Federation. Thanks to the functioning of the FRTS, in a relatively short period of time, it was possible to create an efficient customs system. However, there were also significant shortcomings, consisting in the complexity of income planning and management of the Fund's funds. By 2000, the potential of using this instrument of financing the customs authorities of the Russian Federation had completely exhausted itself.

To date, financing of customs authorities is carried out exclusively at the expense of the federal budget. The Federal Customs Service received the status of a recipient of budgetary funds with strict regulation of rights and obligations. Financing of the customs service is carried out in a centralized manner, based on the territorial and economic need for the preservation and development of the customs authorities, as well as the economic effect and quality of the work of the customs authorities.

At the same time, the centralized distribution of funds does not mean that the financial unit of the customs authorities does not have the problem of developing methods and algorithms for distributing financial resources in areas and objects of financing. Rather, on the contrary, in the customs authorities the problem of distribution of financial resources is presented in a classical form - as a problem of comparing costs and results.

Currently, the process of reforming the budget process is underway, incl. and in the customs authorities as budget recipients, in the following areas:

) the transition from the estimated to the target formation of the budget - from the indexation of the existing costs to their determination according to the scheme "goals - tasks - indicators of achieving goals and solving problems - costs for the implementation of the program - expenses for the department";

) introduction of medium-term three-year budget planning.

As part of the concept of "results management", the budget process is shifting from managing budget resources (costs) to managing results by increasing responsibility and expanding the independence of participants in the budget process and administrators of budget funds in the context of clear medium-term targets. In other words, there is a reorientation of the activities of the customs authorities from the "development" of the allocations allocated to them to the achievement of final, socially significant and measurable results.

The transition from estimated to targeted budget formation consists in structuring the activities of customs authorities according to programs aimed at solving tactical problems. The implementation of the strategic goal and tactical tasks facing the customs authorities is carried out within the framework of federal and departmental targeted programs.

The program activity of the Federal Customs Service of Russia implies a clear division and optimal combination of federal target programs as an instrument of the state's economic policy and departmental target programs as an instrument of budget planning.

The distribution of budgetary funds is carried out by grouping the items of the functional classification of expenditures and linking them to the achievement of these programs. The initial value in determining the amount of funding required for the implementation of each program is the current level of funding by budget items, on the basis of which the program budget is formed. For each program, the amount of current and capital costs associated with the implementation of the program is determined.

The current volume is calculated based on the number of customs officials involved in the implementation of each

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