Property management of the organization. Property management service at the enterprise. Objectives and general principles of state property management

Economic essence and asset classification.

To implement economic activity each enterprise must have certain property belonging to it on the basis of ownership or possession. All property owned by an enterprise and which is reflected in its balance sheet is called its assets.

Assets represent the economic resources of the enterprise in the form of aggregate property values used in economic activities for the purpose of making a profit.

The assets of an enterprise are subdivided according to many classification criteria, the main of which from the standpoint of financial management are:

1. Form of functioning of assets. On this basis, the following types are distinguished:
- a) Tangible assets. They characterize the assets of an enterprise that have a material (material) form. The composition of the tangible assets of the enterprise includes:
  - · Fixed assets;
  - · Stocks of finished products intended for sale;
  - · Other types of tangible assets.
- b) Intangible assets. They characterize the assets of an enterprise that do not have a material form, but take part in economic activities and make a profit. This type of enterprise assets include:
  - · The rights to use certain natural resources acquired by the enterprise;
  - · Patent rights for the use of inventions;
  - · "Know-how" - a set of technical, technological, managerial, commercial and other knowledge, drawn up in the form of technical documentation, descriptions accumulated production experience that are the subject of innovation, but are not patented;
  - · Rights to industrial designs and models;
  - · Trademark - an emblem, drawing or symbol registered in accordance with the established procedure, serving to distinguish the goods of this manufacturer from other similar goods;
  - · trademark- the right to exclusive use of the corporate name of a legal entity;
  - The right to use computer software products;
  - · "Goodwill" - the difference between the market value of an enterprise as an integral property complex and its book value, formed in connection with the possibility of obtaining a higher level of profit (in comparison with the industry average level) through the use of a more efficient management system, a dominant position in the commodity market , the use of new technologies, etc.
  - · Other similar types of property values of the enterprise;
- c) Financial assets They characterize the various financial instruments owned or owned by an enterprise. TO financial assets businesses include:
  - · receivables in all its forms;
  - · Long-term financial investments.
2. The nature of participation in the business process and the rate of turnover of assets. On this basis, the assets of acceptance are divided into the following types:
- a) Current (current) assets. They are characterized by a set of property values of enterprises serving current production and commercial (operational) activities and are fully used during one production cycle... In accounting practice, they include property values (assets) of all types with a term of use up to one year and a value of less than 15 tax-free minimum incomes of citizens.

As part of the circulating (current) assets of enterprises, the following elements are distinguished:

· Production stocks of raw materials and semi-finished products;
· Stocks of low-value and wearing out items;
· Volume of work in progress;
· Stocks of finished products intended for sale;
· Accounts receivable;
Monetary assets in national currency
· Monetary assets in foreign currency;
· Short-term financial investments;
· Future expenses.
b) Non-current assets. They characterize the totality of the property values of the enterprise, repeatedly participating in the process of economic activity and transferring the value to the product in parts. In accounting practice, these include property values (assets) of all types with a period of use of more than one year and a value of more than 15 tax-free minimum incomes of citizens. The structure of non-current assets of the enterprise includes the following types:
- · Fixed assets;
- · intangible assets;
- · Unfinished capital investments;
- · Equipment intended for installation;
- · Other types of non-current assets.
- 3. The nature of the service of certain types of activities. On this basis, the following types of enterprise assets are distinguished:
  - a) Operating assets. They represent a set of property values directly used in the production and commercial (operating) activities of the enterprise in order to generate operating profit.

The company's operating assets include:

· Production fixed assets;
· Intangible assets serving the operational process;
· Current operating assets (their entire aggregate minus short-term financial investments).
b) Investment assets. They characterize the totality of property values of the enterprise associated with the implementation of its investment activities.

The investment assets of the enterprise include:

· Unfinished capital investments;
· Equipment intended for installation;
· Long-term financial investments;
· Short-term financial investments.
4. Character financial sources formation of assets. In accordance with this characteristic, the following types of enterprise assets are distinguished:
- a) Gross assets. They represent the entire set of property values (assets) of the enterprise, formed at the expense of both its own and borrowed capital.
- b) Net assets. They characterize the total value of the property values (assets) of the enterprise, formed exclusively at the expense of its own capital. Price net assets the enterprise is determined by the following formula:

CHA = A - ZK, where

CHA - the value of the net assets of the enterprise;

A - the total amount of all assets of the enterprise at book value;

ЗК - the total amount of the used capital of the enterprise.

5. The nature of asset ownership. On this basis, the assets of the enterprise are divided into the following two types:
- a) Own assets. These include the assets of the enterprise that are in its permanent possession and are reflected in its balance sheet.
- b) Leased assets. These include the assets of the company that are in its temporary possession in accordance with the concluded lease (leasing) agreements.
6. The degree of liquidity of assets. In accordance with this criterion, the assets of the enterprise are usually divided into the following types:
- a) Assets in an absolutely liquid form. These include assets that do not require sale and represent ready-made funds payment.

Assets of this type include:

· Monetary assets in national currency;
· Monetary assets in foreign currency.
b) Highly liquid assets. They characterize a group of enterprise assets that can be quickly converted into monetary form (usually within one month) without tangible losses to its current market value in order to ensure timely payments on current financial obligations.

Highly liquid assets of the enterprise include:

· Short-term financial investments;
· Short-term receivables.
c) Medium liquid assets. This type includes assets that can be converted into monetary form without tangible loss of their current market value in a period of one to six months.

Medium liquid assets of an enterprise usually include:

all forms of receivables, except for short-term and uncollectible;
stocks of finished products intended for sale.
d) Weakly liquid assets. These include the assets of the enterprise, which can be converted into monetary form without losing their current market value only after a significant period of time (from six months or more).

In modern practice of financial management, this group of enterprise assets includes:

stocks of raw materials and semi-finished products;
stocks of low-value and wearing out items;
assets in the form of work in progress;
fixed assets;
unfinished capital investments;
equipment intended for installation;
intangible assets;
long-term financial investments.
e) Illiquid assets. This group includes such types of enterprise assets that cannot be sold independently (they can only be sold as part of an integral property complex).

These assets include:

bad accounts receivable;
Future expenses;
losses current and previous years (reflected in the asset of the balance sheet of the enterprise).

Taking into account the considered classification, the process is constructed financial management assets of the enterprise. Methods for assessing the total value of an enterprise's assets as an integral property complex. In the practice of financial management, there are numerous situations when the assets of an enterprise are created not in the process of their gradual formation, but through their one-time acquisition in the form of an integral property complex. An integral property complex is an economic object with a complete cycle of production and sales of products (works, services), located on the land plot provided to it. The set of assets of an enterprise as an integral property complex requires different approaches to assessing their value in comparison with the assessment of individual types of assets. In the process of this assessment, labor costs for the formation of such an integral property complex must be taken into account; optimal proportion of the formed structure of its assets and their ability to generate profit; the degree of physical and moral deterioration of certain types of assets; efficiency of return on intangible assets and a number of other factors.

The need to assess the total value of the assets of an enterprise as an integral property complex arises at the present stage in a number of cases. So, in the conditions of transition to market economy are becoming more widespread: the purchase of individual enterprises in order to diversify their operating activities, penetration into other regional or commodity markets eliminating competitors; merger (acquisition) of individual operating enterprises in order to strengthen joint production and financial potential; privatization of state enterprises, etc. In addition, the need to assess the value of the assets of an enterprise as an integral property complex manifests itself when acquiring a controlling (or rather large) block of its shares, pledging property in the process of mortgage lending, carrying out full-scale external insurance, developing a rehabilitation plan, liquidation procedures in bankruptcy, etc. ...

Methods for assessing the value of the total assets of an enterprise as an integral property complex are very diverse. In the practice of financial management, they are usually divided into the following main groups:

balance sheet valuation method;
replacement cost estimation method;
market value assessment method;
method of assessing the upcoming net cash flow;
estimation method based on regression modeling;
expert assessment method and others.

Introduction

In the economic literature, everything that an enterprise has and uses in production is called the property of the enterprise. In accordance with Art. 132 of the first part of the Civil Code “an enterprise as an object of rights is a property complex used for carrying out entrepreneurial activity. The structure of the enterprise as a property complex includes all types of property intended for its activities, including land plots, buildings, structures, equipment, inventory, raw materials, products, rights of claim, debts, as well as the rights to designations, an individualizing enterprise, its products, work and services (company name, trademarks, service marks), and other exclusive rights, unless otherwise provided by law or contract ”.

The property of the enterprise includes all types of property that are necessary for the implementation of economic activities.

Usually, tangible and intangible elements are distinguished in the composition of property.

Material and material elements include land plots, buildings, structures, machinery, equipment, raw materials, semi-finished products, finished products, and cash.

Intangible elements are created in the course of the life of the enterprise. These include: the reputation of the firm and the circle regular customers, company name and trademarks used, management skills, personnel qualifications, patented production methods, know-how, copyrights, contracts, etc. that can be sold or transferred.

The relevance of the chosen topic of work lies in the fact that the property of an enterprise is the subject of study of various disciplines: law examines the legal aspects of existence, protection, transfer of property rights and obligations; in the analysis of economic activity, the effectiveness of the use of various types of enterprise property is considered; in the course of economics, the property of an enterprise is considered as an economic, economic resource, the use of which ensures the activities of the enterprise; accounting reflects the movement of property and the main sources of its formation.

The principles of enterprise property management are different depending on organizational forms enterprises. At present, in Russia, the following basic organizational and legal forms, approved by law, can be distinguished:

1. Individual using hired labor

enterprises without the use of hired labor

full

2. Limited Liability Partnerships

mixed

Open

3. Closed joint stock companies

federal

4. State municipal

5. Non-profit public organizations

Purpose of work: to determine the basic principles and methods of enterprise property management from the point of view of management.

A prerequisite for effective management is the presence of goals. The goals for managing an enterprise as an economic entity are financial and economic indicators that can be determined as a result of forecasting the future activities of the enterprise. Targets can be determined only if the company has a developed business plan, from which it follows: how, in what time frame, and why certain financial and economic indicators can be achieved.

The owner of any enterprise is able to assess how effectively his property is being used, only by comparing the planned indicators with those achieved. Unfortunately, over the past 10 years, the government has not taken any practical steps to create a more or less efficient planning system in the real sector of the economy.

It is possible to create any number of bodies involved in the management of state property, but it is impossible to manage without clear goals and quality information. If there are no plans, there will be no constructive and consistent actions aimed at achieving certain goals.

Work tasks:

1. To study the main normative legal acts governing the issues of enterprise property management in the Russian Federation at the present stage.

2. Study the system of state and municipal property management;

3. Describe the anti-crisis property management of an enterprise at the stage of bankruptcy.

The work was carried out on the basis of information obtained from educational and reference literature, as well as from other sources: regulatory legal acts, periodicals, enterprise documentation, expert judgments, open statistical information.

1. Types and forms of enterprise property management

1.1 Legal regulation of enterprise property management

The Federal Law "On State and Municipal Unitary Enterprises" determines, in accordance with the Civil Code of the Russian Federation (Civil Code of the Russian Federation), the legal status of a state unitary enterprise and a municipal unitary enterprise (hereinafter also referred to as a unitary enterprise), the rights and obligations of the owners of their property. State-owned enterprises are a type of unitary enterprise. State-owned enterprises are state-owned enterprises under the direct jurisdiction of state bodies.

The property of a unitary enterprise belongs to the ownership of the Russian Federation, a constituent entity of the Russian Federation or a municipal formation.

The property of a unitary enterprise is formed by:

Property assigned to a unitary enterprise on the basis of the right of economic management or on the basis of operational management the owner of this property;

Income of a unitary enterprise from its activities;

Other sources that do not contradict the legislation.

The property of a unitary enterprise is indivisible and cannot be distributed by contributions (shares, shares), including among the employees of the unitary enterprise.

The difference between the rights of economic management and operational management consists in the content and volume of powers received by the subjects of these rights from the owner to the property assigned to them.

The subjects of the rights of economic management and operational management can only be legal entities existing in special organizational and legal forms - "enterprises" and "institutions".

The subject of the right of economic management for current legislation can be a state or municipal unitary enterprise (Articles 113 - 114 of the Civil Code of the Russian Federation) as a variety commercial organizations.

The subject of the right of operational management can be both unitary enterprises (Article 115 of the Civil Code of the Russian Federation), belonging to the category of commercial organizations, and institutions (Article 120 of the Civil Code of the Russian Federation) related to non-commercial structures, as well as enterprises belonging to private property.

The right of economic management belonging either to the enterprise as a commercial organization; or to an institution carrying out entrepreneurial activities permitted by the owner; by virtue of this, it is broader than the right of operational management, which can belong either to non-commercial institutions by the nature of their activities, or to state-owned enterprises.

In accordance with Art. 294 of the Civil Code of the Russian Federation, the right of economic management is the right of a state or municipal unitary enterprise to own, use and dispose of the owner's property within the limits established by law or other legal acts.

The right of operational management in accordance with paragraph 1 of Art. 296 of the Civil Code of the Russian Federation is the right of an institution or a state-owned enterprise to own, use and dispose of the property of the owner assigned to it within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property.

The founding owner has the right to withdraw property from the subject of the right of operational management only in three cases provided for by law (excessive, unused or used for other purposes), and dispose of it at his own discretion. A state-owned enterprise has no right to dispose of any property, except for finished products, without the consent of the owner.

1.2 Objectives and general principles of state property management

The tasks of state property management include two main blocks: strategic management and operational management.

Strategic management issues include:

Investment solutions;

Decisions on issues of debt obligations of enterprises, especially to the state budget (both on taxes and on loans and guarantees issued);

Problems of choosing directions for the development of specific state-owned enterprises.

Operational management includes three main groups of tasks: planning, control and acceptance management decisions... High efficiency of state property management can be ensured through implementation, one of the most common concepts modern management, - "management by goals". Goal management requires clear, measurable and achievable goals, as well as a strategy and action plan that will ensure that the goals are met. Business planning is not a step backwards, but a professional look into the future. Lack of goals and plans give rise to irresponsibility in the management of enterprises. If there are no goals and the ways to achieve them are not defined, then there are no clear criteria for assessing the effectiveness of management. As a result, the control procedures on the part of the owner (in this case, the state) turn from the most important management functions into an empty formality. Thus, having a business plan that includes specific goals(in the form of financial and economic indicators), as well as the main provisions of the strategy for the development of the enterprise and the performance of operations, is the most important condition for creating a management system by goals.

Control is the most important task of management. Effective control is only possible if the following conditions are met:

Having measurable evaluation criteria

Fairness (minimizing subjective assessment approaches)

Feasibility

Regularity

As mentioned above, if goals are defined in the form of specific values of the financial and economic indicators of the enterprise, and a business plan for the enterprise is developed and approved, containing detailed information about: how and in what time frame targets will be achieved, it becomes possible to assess the effectiveness of enterprise management in the most fair and open way, by comparing current indicators with those planned and approved earlier. It is also necessary to take into account that the management of state property should be carried out through representatives of the state in the Boards of Directors of enterprises.

Based on the results of the analysis of the effectiveness of the current activities of enterprises, management decisions should be made. In fact, management decisions are influences through which the state implements its property management policy. Unlike strategic decisions (conversion, liquidation, privatization, restructuring, etc.), operational management decisions are aimed at solving two main tasks:

Making adjustments and approving the revised business plan of the enterprise, in accordance with objective changes external environment (market demand, legislation, revision of state programs, etc.);

Resolving personnel issues: displacement and replacement of the top management of the enterprise, in case of non-fulfillment of the agreed and approved targets.

The state, like any other owner, must ensure the management of state property with maximum efficiency. The owner manages his property through his authorized representatives participating in the management bodies of enterprises (Boards of Directors and General Meetings of Shareholders), wholly or partially owned by the state.

Classification of objects of state property

All objects of state property can be divided into two main groups:

Enterprises that should be exclusively state-owned (not commercial objects);

Objects with the possibility of commercial use (an enterprise operating in an open competitive market).

This division predetermines the principles of property management.

In relation to objects (enterprises), which should be exclusively state-owned, the state performs the functions of a senior manager (manager) who makes key strategic and operational decisions to manage the activities of enterprises. Including the state determines: what the enterprise will produce, in what volume, at what cost and how the financing of the enterprise will be carried out. In this case, the goal of the state-manager is to ensure the production of the necessary products or services, the required quality, a given volume and under certain conditions of profitability.

In relation to commercial objects that are fully or partially state-owned, the state should act exclusively as an investor (co-owner). In this case, the enterprise for the state is an object of investment, therefore, the management principles should be based on the methods and approaches used in investment management. The goal of the state - investor is to ensure the maximum profitability of the invested capital and the growth of the market value of the property (shares).

The objects are exclusively state property.

The following enterprises can be classified as state-owned objects in relation to which the state acts as a manager:

Defense enterprises;

Research centers of strategic importance for the development of the state;

Social facilities that are not commercially attractive;

Infrastructure facilities, including: transport, roads, communications, ports, gas pipelines, etc. (can be in both state and private property);

Objects that are significant from the point of view of macroeconomic impact (can be both state and private).

As noted earlier, the most important difference between enterprises belonging to the category of exclusively state-owned is the absence of a competitive market for products or services that are significant for the state, the need for which cannot be met through purchases from independent, including foreign, manufacturers. Considering that the main goal of the state, in this case, is to ensure the production of the required goods and services, the functions of the state in managing this category of enterprises are aimed at solving the following tasks:

1. Examination of the plan of the enterprise;

2. Determination of the values of the main financial and economic indicators;

3. Approval of the plan of the enterprise, including the staffing table and terms of remuneration;

4. Regular monitoring of the execution of the plan;

5. Making management decisions (adjusting plans, solving personnel issues).

Planning in state-owned enterprises is carried out, as a rule, on the basis of a state order. At the same time, the state determines:

The range of products or services;

Scope and terms of delivery;

Purchase price;

Cost and profitability standards, including the amount of subsidies in the event of a planned loss ratio of the enterprise;

Sources and conditions of financing.

Objects with the possibility of commercial use.

When managing commercial objects, the state as an owner is guided by the principles of investment management. Commercial properties include enterprises that are partly or wholly owned by the government and operate in an open, competitive market. The most important criterion in determining the commercial nature of an enterprise is the presence of real or potential competitors who can also offer their products or services for the target market in which the enterprise operates. When managing commercial objects, the most important task of the state is the formation and management (sale or purchase of blocks of shares) of an investment portfolio that provides minimum risks and maximum return on invested capital, not only in the short term, but also in the long term.

At the same time, given that many property objects are of high state significance (economic, social, etc.) and require an individual approach, and the structure and composition of the portfolio is defined and limited, the functions of management of the investor state, in essence, are close to the functions of the fund. direct investment.

1.3 Anti-crisis management of enterprise property

Crisis situations arise at all stages of an enterprise's life cycle. The implementation of the entire set of anti-crisis procedures begins only at a certain stage of the life cycle: in conditions of a sharp recession, characterized, as a rule, by the insolvency of the enterprise.

Anti-crisis management is based both on general laws inherent in management processes and on specific features associated with the implementation of anti-crisis procedures. So, management is always purposeful. The choice and formation of goals is the starting point in any management process, including anti-crisis.

Bankruptcy is the establishment in a court of the financial insolvency of an enterprise, i.e. his inability to meet in a timely manner the demands made against him and to fulfill his obligations to the budget.

According to the law “On insolvency (bankruptcy)”, the purpose of bankruptcy is the financial recovery of an enterprise, firm, corporation, and the restoration of their solvency. The law recommends:

Restore the company's solvency with the help of arbitration (external) managers;

Control over the activities of the external manager shall be exercised by creditors;

As measures to restore the solvency of the enterprise, practice the assignment of rights of claim, the sale of part of the enterprise's property, and in some cases, the sale of the enterprise itself.

The stage of the bankruptcy procedure consists of three periods: supervision, external management of the debtor's property and bankruptcy proceedings. The challenges facing managers in each of these periods are not the same.

The observation period is a practice borrowed from German law. From the moment the application is accepted and the debtor enterprise is declared bankrupt, the arbitration court appoints a monitoring procedure and a temporary administrator.

Supervision is used to ensure the safety of the debtor's property and analyze its financial condition... At the same time, the heads of the enterprise are not removed from office, but are limited in property and financial rights in order to comply with the interests of creditors. However, only with the consent of the interim manager, they can enter into transactions related to the transfer of real estate for rent or mortgage, the contribution of property as a contribution to the authorized capital; dispose of property, the book value of which exceeds 10% of the company's assets; receive and issue loans or credits, sureties and guarantees, assign rights of claims, transfer debts, establish trust management of enterprise property.

External control. External management of the property of a debtor enterprise is understood as a procedure aimed at continuing the activities of this enterprise. External management is introduced by a decision of the arbitration court at the request of the debtor, the owner of the enterprise or the creditor and is carried out on the basis of transferring the functions of managing the debtor enterprise and, accordingly, the property of the enterprise to the arbitration manager, and the former managers are removed.

The basis for the appointment of an external administrator of the debtor's property is the existence of a real opportunity to restore the solvency of the economic entity-debtor with the preservation of a single property complex and self-organization as a legal entity. in order to continue its activities.

The main purpose of carrying out external management is to continue the activity of the enterprise by means of realizing some of its property and functioning of the energy supply For the period of external management of the debtor's property, a moratorium is imposed on the satisfaction of claims against him by creditors, the terms of execution of which have been set before the introduction of external management. Therefore, one of the terms of introduction of external management by the owner's property is the presence of the consent of the creditors on his conduct.

The law provides for the external governing broad rights on the management of the owner-owner and the management of his property. The external manager has the right to use the owner's property, to turn off the peace agreement from his name, to declare that the owner is satisfied. The responsibility of the external manager includes: take the owner's property and make its investment; open a special account for conducting external administration and payments with creditors; develop and provide approval for the collection of creditors, plans for external management, etc.

At the same time, the capabilities of the arbitration control are limited by certain limits. Tak, kpypnye cdelki (cdelki, vlekyschie pacpopyazhenie imyschectvom, balancovaya ctoimoct kotopogo ppevyshaet 20 ppotsentov balancovoy ctoimocti aktivov dolzhnika) in kotopyx covepshenii imeetcya zaintepecovannoct, zaklyuchayutcya vneshnim yppavlyayuschim tolko c coglaciya cobpaniya (komiteta) kpeditopov.

The most important stage of external management is the development of a plan of external management of the owner's property. Externel yppavlyayuschy, ne pozdnee one sort mecyatsa c passed since you cvoego naznacheniya, dolzhen pazpabotat plan ppovedeniya vneshnego yppavleniya, Who ppedctavlyaetcya nA paccmotpenie and ytvepzhdenie cobpaniyu kpeditopov pozdnee ne chem chepez large screen mecyatsa c passed since you vvedeniya vneshnego yppavleniya. The external management plan should consider measures to recover the payment of the owner.

VARIATIONS ppodazhe ppedppiyatiya dolzhnika, chacti ego imyschectva, otchyzhdayutcya vce kinds imyschectva, ppednaznachennogo for ocyschectvleniya ppedppinimatelckoy deyatelnocti, vklyuchaya zemelnye ychactki, ocnovnye and obopotnye ppoizvodctvennye fondy and fondy obpascheniya, ppava tpebovaniya and oboznacheniya etc. With the sale of the provision, the obligatory obligations and obligatory payments of the debt holder for the acceptance by the arbitration court of the statement of the owner of the bank are included The cycle of revenues from the sale of the subsidiary is included in the ownership of the owner. The sale of the prescription is carried out through the conduct of open trades, the initial price of it is confirmed by the call (committee) of the creditors. Topics are held in the form of an auction. In clychae, if ye litso, vyigpavshee topgi in dalneyshem otkazyvaetcya From podpicaniya dogovopa kypli-ppodazhi cymma zadatka, yplachennaya them vklyuchaetcya in coctav imyschectva dolzhnika za vychetom izdepzhek opganizatopov topgov nA THEIR ppovedenie.

If the supply of the amount, which has been taken out of the sale, is sufficient for satisfying the requirements of the creditors in full, the production according to the limit. In the event of a lack of a vypychenoi bag, the external manager prompts you to turn on the peace agreement. In the event of non-achievement of the peace agreement, the arbitration court shall take the decision to open the competitive production.

Bankruptcy proceedings. Bankruptcy proceedings - a procedure aimed at compulsory or voluntary liquidation of an insolvent business entity. As a result of the implementation of this action, the debtor's property is distributed among the creditors, on which collection can be levied.

When deciding on declaring the debtor bankrupt, the arbitration court shall appoint a liquidator. Tasks crisis management during this period are limited: the liquidator must ensure maximum satisfaction of the creditors' claim. Therefore, from the moment the debtor is declared bankrupt, his governing bodies are suspended from performing the functions of managing and disposing of property (if such elimination has not been made earlier). All powers to manage the debtor's affairs, including property management, are transferred to the liquidator.

The bankruptcy commissioner acquires the right:

Disposal of the debtor's property;

Carries out the functions of managing the debtor enterprise;

Takes measures aimed at finding, identifying and returning the debtor's property held by third parties.

From the moment that the arbitrage court found the company-owner unreadable and decided to open a commercial production of good health and safety. Thus, the subsidiary company ceases its business as an object of law. It is forbidden to transfer the ownership of the owner (except in cases when it is allowed by the collection of creditors).

All the claims of the natural character can be declared by the owner only in the framework of competitive production. Information about the financial status of the subscriber ceases to refer to the category of information that carries a confidential character or is a technical one. The debts of the owner's property and other restrictions on its power are removed in advance. The introduction of new certificates of ownership of the owner and other restrictions on its power supply are not available.

The main stage of competitive production is the assessment of the owner's assets and the determination of the size of its long. All property (assets) of the debtor, indicated in the brochure balance or replacing its documents and identified in the run of the concise The conical massage also includes objects of the social-communal sphere, which are subject to the balance of the owner. Cannot be included in the competitive massage:

Housing facilities and children's preschool institutions;

Vital for this region objects of production and communal infrastructure, which should be taken on a balance of adequate

Property, which is the subject of the mortgage and does not owe a debt to the owner;

Debtor-rented property;

Property held under the responsibility of the owner;

The personal property of the employees of the subsidiary company, which, in accordance with the statute or statutory documents, should not be required to be

In order to more fully meet the requirements of the concurrent media, the concurrent management can, after the implementation of the inventory and the performance evaluation, the performance

1.4 Trust property management

Trust management is a way of exercising by the owner of the powers belonging to him, one of the forms of exercising the powers of disposal, but not the establishment of a new ownership of the property.

Under the contract of trust management of property, one party (the trustor) transfers to the other party (the trust manager) for a certain period of time the property in trust, and the trust manager undertakes to manage this property for a fee in the interests of the trustor or the person indicated by him (beneficiary). The transfer of property to trust management does not entail the transfer of ownership of it to the trustee. (Article 1012 of the Civil Code)

Trust management under this agreement must be distinguished from the "internal" management of a company, partnership, unitary enterprise by their director, as well as other statutory bodies. The director (board of the company, etc.), although he has the right to dispose (to one degree or another) of the property of such organizations, but acts on their behalf, never accepts the property that he disposes on his separate balance sheet, and if bears civil liability to the company (partnership, enterprise), then only in cases provided for by law or contract (clause 3 of article 53 of the Civil Code).

The transfer of property to trust is a form of realization by the owner of his powers, granted to him by clause 4 of article 209 of the Civil Code. It is the owner who determines the purpose of the established trust, the scope of the transferred powers, as well as the person in whose interests the trust manager must act. As such, the owner can name himself, as well as, with certain exceptions, any other person. In the latter case, the property trust agreement becomes a type of agreement in favor of a third party (Article 430 of the Civil Code).

When carrying out trust management of property, the trustee has the right to perform in relation to this property in accordance with the trust management agreement any legal and actual actions in the interests of the grantor and (or) the beneficiary.

The object of trust management can be enterprises and other property complexes, individual objects related to real estate, securities, rights certified by non-documentary securities, exclusive rights and other property.

Speaking about the trust management of an enterprise, it should be borne in mind that we are talking about transferring it to management as an object of law (Article 132 of the Civil Code). Preservation of the enterprise as an independent legal entity is practically impossible, since the property transferred for management must be reflected in the trustee on a separate balance sheet, it is independently recorded, a separate bank account is opened for settlements (see article 1018 of the Civil Code).

State, municipal and private property can be transferred to trust management.

Property that is under economic control or under operational management cannot be transferred to trust management. The transfer to trust management of property that was in economic jurisdiction or in operational management is possible only after the liquidation of the legal entity in whose economic management or operational management the property was, or the termination of the right of economic management or operational management of property and its receipt into the possession of the owner according to other stipulated legislation on the grounds.

By general rule, the transfer of property to trust is the transfer of it into the hands of a professional. An entrepreneur is such in economic turnover. It is he (an individual entrepreneur - Article 23 of the Civil Code or one of the commercial organizations listed in paragraph 2 of Article 50 of the Civil Code) who has the right to act as a trustee of other people's property.

The property is not subject to transfer to trust management government body or to a local government and self-government body. (Article 1015 of the Civil Code)

The property trust agreement must be concluded in writing in the form of one document (Article 550 of the Civil Code).

The real estate trust agreement must be concluded in the form provided for the real estate sale contract. The transfer of immovable property into trust is subject to state registration in the same manner as the transfer of ownership of this property.

The property transferred to trust management shall be separated from other property of the grantor, as well as from the property of the trust manager. This property is recorded by the trustee on a separate balance sheet and is independently recorded.

In accordance with clause 4 of article 209 and clause 1 of article 1012 of the Civil Code, the trustee does not acquire ownership of the transferred property. However, within the limits provided by the law and the contract, the manager can own, use, dispose of this property, incl. transfer it to the ownership of other persons, rent it out, pledge it, etc.

A trustee who has not shown due diligence for the interests of the beneficiary or the entrustee during the trust management of the property shall compensate the beneficiary for the lost profit during the time of the trust management of the property, and the entrustee for losses caused by the loss or damage of the property, taking into account its natural wear and tear, including lost profits.

The trustee is liable for the losses incurred, unless he proves that these losses occurred as a result of force majeure or the actions of the beneficiary or the grantor.

The obligations under the transaction made by the trustee in excess of the powers granted to him or in violation of the restrictions established for him shall be borne by the trustee personally. If the third parties involved in the transaction did not know and should not have known about the excess of powers or about the established restrictions, the obligations that have arisen are subject to performance in the manner prescribed by paragraph 3 of this article. The certifier may in this case demand from the trustee compensation for the losses incurred by him.

Debts on obligations arising in connection with the trust management of property are repaid at the expense of this property. In case of insufficiency of this property, the collection may be levied on the property of the trustee, and in case of insufficiency of his property - on the property of the grantor, which has not been transferred to trust.

Conclusion

Based on the above, the following conclusions can be drawn:

1. Legal regulation management of the property of an enterprise in the Russian Federation at the present stage is determined by the Civil Code of the Russian Federation, the Federal Law "On State and Municipal Unitary Enterprises".

2. The enterprise is insolvent not because it is state-owned, but because it is ineffectively managed and a change in management or restructuring can lead to an improvement in its position. The state-investor is trying to solve the problems of increasing the efficiency of the enterprise (management problems) by investing budget funds. In most cases, this simply results in a loss of money.

3. One of the most important mechanisms of state property management is the planning system. In this case, the planning system must meet the following requirements:

Minimum labor intensity in use (the ability to automate the basic planning procedures and efficiency analysis);

Globality (the ability to cover all state-owned enterprises, in whole or in part);

Versatility (application of standard methods of approaches to various industries and types of enterprises);

Compliance with generally accepted practice of strategic and operational corporate planning;

Compliance of reporting documents with international standards financial statements to ensure the possibility of presenting information about the activities of the enterprise to representatives of the state, as well as to Russian and foreign shareholders (investors) in a single format;

Information compatibility (ensuring the possibility of an unimpeded information exchange between enterprises and management bodies at the federal, regional and municipal levels);

Easy to learn and have the necessary infrastructure for training.

4. The Law "On Insolvency (Bankruptcy)" introduces four bankruptcy procedures: supervision, external management, bankruptcy proceedings and settlement agreement. According to the law, the monitoring procedure is applied until the arbitration court approves other procedures. The external administration procedure, introduced, as a rule, by the court, establishes a moratorium on the satisfaction of creditors' claims for monetary debts and compulsory payments (taxes, etc.). Bankruptcy proceedings mean a change in the ownership of an enterprise. At the same time, the law prescribes in no case to stop production if this procedure is applied. And finally, the settlement agreement establishes the procedure for the payment or restructuring of the debt. It is carried out under the supervision of the court. In other words, a settlement agreement is also a bankruptcy procedure.

5. In trust management, the manager uses the property of his ward, without becoming the owner of this property and not in his own interests, but in the interests of the owner or the beneficiary appointed by him, and only within the limits established by law and the contract.

The manager carries out legal and factual actions on a clear commitment basis.

Trust management is an institution of obligation, not property law. The basis for the emergence of property management is always a contract.

Bibliographic list of literature

1. Federal Law "On State and Municipal Unitary Enterprises" of November 14, 2002 N 161-FZ // "Rossiyskaya Gazeta" of December 3, 2002, No. 229 (3097).

2. Federal Law "On insolvency (bankruptcy) of January 8, 1998 No. 6-FZ //" Rossiyskaya Gazeta "of January 23, 1998

3. Gerasimov V.G., Sokolinsky Z.V. Economic theory in structural and logical schemes - Belgorod: Belaudit, 1995. - P.35

4. Kovalev A.P. Enterprise property management - M .: Finstatinform, 2002.

5. Collection of codes of the Russian Federation - Edition 8. - M .: Filin, 1999. - S. 158

6. Financial management/ under the editorship of Prof. Zolotarev V.S. - Rostov-on-Don: Phoenix, 2000 .-- 224 p.

7. Shkurina L.V. Enterprise property management / Tutorial. - M .: Ros. state open tech. University of Railways, 2000.

Property management like any other type of management,

needs organizational support. To this end, the organizational structure of the enterprise provides for a specialized structural unit that implements the functions of property management and is designed to implement the goals and principles associated with this management.

The organizational design of this structural unit depends on the scale of the enterprise, the number, size and complexity of the property complexes included in the enterprise. It can be a department (department), division, committee, center or bureau. In recent years, the property management service (IMS) has been formalized at many large and medium-sized enterprises.

The first task of the IMS is to ensure complete and

reliable accounting of all property available at the enterprise. The fixed asset accounting system often moves from accounting to IMS. In addition to traditional accounting tools, the enterprise must form a complete register of property in the form of a computerized database, which allows to have

complete information about technical condition, the present value and use of each property.

In strict accordance with the overall corporate strategy

The IMS should develop and implement a property management strategy for the near and long term.

The main functions of this service are as follows:

Formation of a depreciation policy and decision-making on issues related to the mechanism for calculating and using depreciation, the procedure for revaluations, the direction of depreciation funds for the renewal of fixed assets;

Formation of an investment policy in terms of the implementation of investment projects and programs for reconstruction, business expansion and technical re-equipment;

Analysis, control and determination of the most effective

directions of dynamics and structural transformations and production capacity of operating property complexes;

MVI * management of resource and energy consumption and costs associated with the operation of operational property complexes, as well as with their restoration (repair and modernization);

Operational accounting of the useful use of real estate

and movable property, development of offers and conditions

lease or sale of unused buildings, structures, equipment, intangible assets and other property, the conclusion of relevant contracts and control over their implementation;

Development of proposals for the rational placement of production and auxiliary units (workshops, sites, warehouses) in production and other premises, structural units (departments, bureaus, etc.) in office, laboratory and

other premises;

Development of proposals for the conservation of temporarily unused property, ensuring its safety;

Economic substantiation of equipment leasing operations, participation in the execution of leasing agreements and control over their execution;

Development of a comprehensive property insurance program, justification and selection of the most effective methods

insurance for certain types of property, the conclusion of relevant contracts with insurance companies and control over their implementation;

Interaction with appraisal companies on the organization of an independent appraisal of the property value for solving various problems of property management

(revaluation of fixed assets, registration of a pledge, purchase and sale of used property, etc.).

At the same time, many issues of property management are strategic in nature, affect

the interests of the owners (shareholders) and are the competence of the board of directors or the general meeting of shareholders. In this regard, IMS managers and specialists often participate in the work of various commissions on property issues, which are formed and operate under the supervision of the board of directors.

IMS builds its work in close contact with other services, departments and divisions of the enterprise: accounting, financial and economic planning departments, marketing, supply and sales departments, departments of the chief mechanic and

chief power engineer, economic and administrative, legal and planning and production departments, capital construction department, etc.

As part of the tasks of labor motivation and personnel management, the IMS, together with the labor and wages department, develops proposals for material incentives for employees of the enterprise for efficient use property

facilities and cost savings associated with their operation.

As the IMS develops, the degree of its economic independence and its role in enterprise management increase. Initially, the MIS operates in cost center (cost center) mode. At the same time, it is responsible only for expenses within the framework of its direct activities, and for the enterprise it determines the limits of regulated costs by items of the operating budget, administrative costs and indicators of staff incentives for saving certain operating costs.

At enterprises with a sufficiently developed system of in-house budgeting, the IMS can operate in the mode

financial accounting center (CFU). In this case, the IMS is responsible not only for the costs of its direct activities, but also for some of the financial and economic indicators of the enterprise. First of all, we are talking about indicators of the property status of the enterprise and the use of fixed assets (Table 2.2).

Within the framework of the budgeting system and the division of responsibility between the functional services of the IMS enterprise

analyzes and controls the level and dynamics of indicators such as the book value of non-current assets, own funds enterprises, profitability of fixed assets,

return on assets, depreciation of fixed assets, retirement rates

and renewal of fixed assets, load factors of the main objects of property, indicators of the production capacity of property complexes, maintenance costs and

maintenance of fixed assets, rental income, consumption of electricity and other energy resources, etc.

Table 2.2

The main indicators of the enterprise, monitored by the property management service

Indicators of the property status of the enterprise

The book value of the assets of the enterprise

Share of the active part of fixed assets

Fixed assets depreciation rate

Update rate

Retirement rate

Balance net total

The ratio of the value of the active part of fixed assets to the value of fixed assets

Depreciation (depreciation amount) to the book value of fixed assets

The ratio of the value of fixed assets received during the period to the book value of fixed assets at the end of the period

The ratio of the value of retirees for

period of fixed assets to the book value of fixed assets at the beginning of the period

Indicators of the use of fixed assets

Return on assets

Profitability of fixed assets

Sales revenue ratio

for the period to the average balance sheet

cost of fixed assets

The ratio of profit for the period to the average book value of fixed assets

The operational budget of the IMS when operating in the DFS mode consists of revenue and expenditure parts.

The income part reflects income from the lease of unused objects, from the sale of unnecessary objects, from the implementation of investment projects for property transformations. The expenditure side shows the costs of accounting and registration work, management automation, support for investment projects, own and overhead costs.

Information support of the IMS activities is carried out through an integrated information system enterprises.

Control questions

Name and describe the strategies of enterprises, depending on their financial and economic condition. What property strategy do enterprises adhere to in a difficult (crisis) state?

What property strategy do enterprises adhere to in a tense (post-crisis) state?

What are the characteristics of a property strategy in a good financial and economic condition?

What are the main functions that a property management system performs in an industrial enterprise?

With which external organizations does the enterprise property management system interact and for which

directions?

What are the main links between a property management system and an operating cost management system?

What are the main links between a property management system and a financial and investment management system?

Name and comment on the basic principles of property management.

What is common goal property management

at the enterprise?

What are the requirements for operational property complexes and what management tasks arise from these requirements?

What functions does the management unit perform?

property?

How do the tasks of the property management department change when moving from cost center (cost center) mode to financial accounting center (FSC) mode?

What general economic indicators are monitored by the property management unit when operating in the DFS mode?

What does the operating budget of the business unit look like?

property management when working in the DFU mode?

Long term investment

Among long-term investments, it is investments in the oil industry that are considered the most liquid. The fact is that the economy of the Russian Federation is unique, we can safely say that it is more focused on the oil and gas industry.

Considering the scale of the concentration of raw materials in the territory, it becomes clear that the Russian Federation is one of the main players in the oil market. It is important to understand that the country's payment capacity is based on the results of the extraction and processing of petroleum products. Due to this, targets for the exchange rate are being met, anti-crisis strategies are being developed to prevent economic downturns.

The development of the industry in the long term implies the solution of issues in two directions:

Efficiency of conducting business in order to stabilize the industry;
Search for large investors, thanks to whom it will be possible to master new ways of development.

The revenues that were received from the oil industry reach 50% of all state profits, and the share in GDP is 20-25%. The global energy market is in decline and instability has been particularly evident in recent years. Against the backdrop of these events, the Russian oil and gas industry also faced difficulties, which is manifested in the form of a decline in operating indicators. As a result, this leads to a decrease in the efficiency of investments in these assets.

Price policy

The stabilization of oil prices on the world market is expected in the near future. These forecasts are based on a recent decision by OPEC, which will balance supply and demand. This will make it possible to count on an increase in the capitalization of the industry by at least 7 percent.

The United States, on the other hand, sees development prospects in its own way. The country is actively introducing new drilling rigs. On the one hand, this will increase the purchase offer. On the other hand, oil prices will be heavily influenced by investors and may become uncompetitive. This is not to mention the need to develop delivery channels.

It is worth noting that in the horizon until 2025, the industry has good prospects for further development, because The development of new deposits for the extraction of raw materials is in full swing. These factors indicate the high efficiency of investments in the oil and gas sector of the Russian Federation.

A characteristic feature of the oil and gas complex of the Russian Federation is a developed network of gas and oil pipelines. The presence of monopoly delivery channels allows you to control pricing and promptly establish the delivery of raw materials from new fields.

The industry has a high investment attractiveness due to the fact that the Government of the Russian Federation spends huge resources on creating favorable conditions for investors in the main representatives of the oil and gas industry in Russia, such as:

Rosneft
Gazpromneft
Gazprom
Novatek

Strategic directions
Oil and gas today continue to be a unique raw material, on the basis of which materials for most industries are created. At the same time, natural resources retain their energy value.

There are practically no analogues to gas and oil, with the exception of alternative directions in the energy industry. Today, these areas are controlled by the Government of the Russian Federation and private companies, which strengthens the sector's position as an investment platform.

Real estate management is a process of interrelated actions aimed at achieving positive results in the use or disposal of property. This process involves many actors, each of which performs a specific function.

general characteristics

The municipal real estate management system is a set of interrelated means and methods of implementing targeted actions in relation to the subject of the management process in order to achieve the planned results.

The process of state property management includes its transformation, use and reproduction. To achieve the best results and greater effect from the use of property, a systematic method is used, carried out by state-authorized bodies. These bodies apply a set of measures that together constitute a system of state real estate management.

The whole system works in two directions: in accordance with general principles management theory, on the one hand, and in accordance with the specific features that follow from the conditions and rules that are established by the owner of the property - the state, on the other hand.

System elements

The state real estate management system includes five main elements:

Goals.
Principles.
Methods.
Functions.
Methods (options) of real estate disposal.

The entire procedure for managing real estate is based on the following functions:

work planning;
organization of activities;
regulation of processes;
stimulation of work;
control over implementation.

Work planning

Drawing up plans for the operational management of real estate and other types of management is a means of implementing ideas. Planning is about setting goals and objectives, and identifying the means needed to achieve them.

When planning, the management decides what will be the areas of activity in the field of real estate management and which areas and actions will be priority.

Planning is the most complex and important stage of property management, so it has three sub-functions:

Forecasting.
Modeling.
Programming.

Forecasting is a method of scientifically substantiated prediction of various options for choosing the directions of development of a given object in the future, taking into account the interaction with the outside world. With a high-quality forecasting, you can use the obtained feasible options as a basis for planning.

Forecasting options for managing your own real estate is carried out in the form of modeling or programming.

Modeling makes it possible to predict different situations and system states during the period set in the plans. The economic form of modeling is equated with the method of experimentation. Programming involves moving to a planned state based on the information currently available. It includes developing algorithms, establishing a list of required resources, and defining a methodology.

For the successful implementation of the process of operational management of real estate and other types of management, it is necessary to set goals and objectives for different periods of time. In connection with these, long-term, medium-term and short-term planning are distinguished.

The long term covers a period from fifteen to twenty years. On it, general objectives and goals are determined, and a strategy is selected. Medium-term planning includes a five-year period. The main goal of this type is the selection of effective means for the implementation of the set goals.

Short term (current annual) planning by quarter is a more detailed consideration of the conclusions of the medium term.

Organization of activities

The organization of various types of real estate management consists in establishing a system of hierarchy between different state bodies that take part in the implementation of relevant activities, as well as in determining their interrelationships and the characteristics of the use of resources determined to achieve goals.

Organization is not only the process of creating the necessary system, but also the process of its ordering and improvement. This activity consists in the distribution of functions between employees, groups and departments, as well as in the coordination of the actions of these subjects.

Regulation of processes

Regulatory activities allow for the normal functioning of the system that has been created as a result of the organization as a whole. She guides the management process at the federal, regional and local levels.

Regulation is an activity aimed at maintaining the parameters set in the previous stages. Its tasks include maintaining an orderly state in the system. Regarding private sectors, regulation is expressed in setting rules, incentives and restrictions, as well as adjusting the direction of specific enterprises according to goals.

Territorial or state, economic regulation- is a system of indirect interference in the activities of an economic entity through changes in legislation (taxation system, customs duties, exchange rates, etc.), as well as through the use of other tools to motivate or restrict activities.

Determining the nature and severity of social and economic problems in the region allows you to choose the directions, scope and forms of regulation. It allows you to ensure stable connections and connections between different links and management levels and thus coordinate the entire process.

The regulation of real estate management under a contract or without it, as the main function, contributes to the uninterrupted and uninterrupted operation of the facility and the synchronization of all the functions under consideration.

Stimulating work

Stimulating activities contribute to the development of individual links of the system of striving to achieve the assigned tasks and goals in relation to the management of real estate. Often this function is implemented by regulating the budget and attracting investment funds.

In connection with the recent change in the forms of ownership of organizations and enterprises, as well as their reorganization, the system of financing social spheres has undergone major changes. Trade enterprises and Catering passed into private hands, while others (for example, the consumer services sector) became unattractive as investments.

Monitoring implementation

Control activities in the field of real estate management include the adoption of measures necessary for the implementation of planning and implementation of the assigned tasks, which ultimately contribute to the achievement of all goals and the correspondence of the tasks to the planned goals. The implementation of the control function helps to maximize the effectiveness of the management system.

Control is the process of ensuring that the objectives set by the organization are effectively achieved. It includes the collection and processing of information with further analysis of the results obtained, comparison with plans, identification of inconsistencies and analysis of the reasons for this. The control also includes the development of various activities that contribute to the achievement of goals.

The control function allows you to organize activities and establish feedback, allowing management to keep abreast of the implementation of tasks and the implementation of management decisions.

In the process of control, management goes through three stages:

setting standards and norms;
measuring the degree of compliance with the specified standards;
change and correction of plans in accordance with the established deviations.

The analysis carried out during the inspection is, on the one hand, a function in itself and, on the other hand, the basis for the planning function. Thus, a closed system is formed in the implementation of the process of renting and managing real estate.

Distribution of property

State-owned property is divided into two parts. One of them is transferred to state legal entities (institutions and enterprises) for economic management or operational management. The other part remains at the disposal of the state and is considered the treasury of the corresponding municipality.

Decisions on the implementation of actions within the framework of the redistribution of state property are made Federal Agency state property management (FAUGI) on the basis of federal laws.

FAUGI can provide an organization or institution with the right of operational management of real estate in the following cases:

The organization belongs to strategic objects or remains in the ownership of the state.
The company has not started bankruptcy proceedings.
The use of the transferred property will ensure the implementation of activities of a statutory nature in the organization in accordance with legislative norms.

FAUGI may grant to an entity or a municipality the ownership of the said property in the following cases:

this property is not needed for federal needs;
property is needed in order to ensure the powers of the executive authorities of the subject or to resolve issues at the local level.

FAUGI may agree to the privatization of property in the following cases:

This property is not needed for the needs of federal significance.
The property cannot be transferred to the ownership of a municipality or a constituent entity of the Russian Federation.
The property does not belong to the category of withdrawn or restricted in circulation.

In relation to property belonging to the treasury of the Russian Federation, FAUGI may decide to transfer it to a third party on the basis of civil contracts (for example, under a real estate trust, lease or other types of agreements). All FAUGI decisions of this type must be approved by a higher authority.

The Territorial Administration of the Federal Property Management Agency (Rosimushchestvo) is engaged in concluding a contract for the management of real estate by means of a tender. The property is transferred directly in the following cases:

by decision of the president or government of Russia;
property is a substitute for seized for state needs;
the obligation to conclude a lease agreement has been established by the court;
property is transferred to the owner of other real estate if these objects are inextricably linked by purpose, location or characteristics (technical).

The price of such real estate is determined by carrying out an appraisal according to the market value.

The state real estate management system is based on the development of a detailed classification of this property, including the distribution of real estate objects into groups of a homogeneous type. These groups are formed according to common essential features that determine the nature and content of management-type decisions in relation to immovable objects.

State policy in the field of real estate management at the municipal and state levels is based on the need to implement a competent distribution of real estate between different forms and types of ownership. At the same time, the distribution should meet the interests of the state as a socio-economic unit.

Objects of property owned exclusively by the Federation

TO federal property includes the following groups, objects in which cannot be the subject of a real estate management agreement.

National wealth of the country (resources of the shelf, economic sea zone or territorial waters, natural resources used, objects of natural and historical and cultural heritage, cultural institutions state level).
Objects supporting the work of federal authorities (state treasury, including the FSS, PF RF, budget, extra-budgetary funds, gold, diamond and foreign exchange funds and reserves; property of the FSB, the Armed Forces, the Ministry of Internal Affairs, etc.; educational and healthcare institutions; environmental control enterprises; reserves and reserves for state and mobilization purposes; patent enterprises and landfills).
Defense production facilities ( defense enterprises, special-purpose facilities for communications and infrastructure, protected premises of spare command and control bodies).
Economic facilities (mining, fuel and energy, electric power, gasification facilities, federal highways and relevant organizations, television and radio communication enterprises, factories and centers for the cultivation of plants and animals).

Federal objects in respect of which the transfer of rights can be carried out

Such objects include the following types:

the largest national economic enterprises, which employ more than ten thousand people;
nuclear and power engineering enterprises;
sanatorium-resort organizations of the state level, which are not included in the property ownership of enterprises, as well as hotel facilities under the jurisdiction of central administrative bodies;
institutions of education, health care, sports and culture, not included in the previous list;
organizations of scientific research, design and construction, geological exploration and prospecting type or associations of NPOs;
enterprises engaged in road transport, not included in the previous list;
construction and operating enterprises related to the type of water management structures and systems;
enterprises of radio broadcasting, television, publishing, printing, as well as telegraph and information agencies under the jurisdiction of the Russian Press Committee;
enterprises of all-Russian importance in the field of construction, production of building materials and structures;
warehouse-type premises, elevator facilities and refrigeration complexes of all-Russian importance;
enterprises dealing with the elimination of the consequences of various emergencies.

Management activity in relation to public real estate includes many elements, interconnected and interacting with the aim of the most rational use and distribution of this property.

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