Customs management - theory of customs management

At the present stage, special requirements are placed on the heads of customs departments, on the efficiency and quality of their decisions, on the methodological and instrumental-technological base of management. The range of decisions made is very wide: from strictly regulated operational ones to innovative decisions of a strategic nature - on the development of customs institutions, customs authorities, customs personnel, including issues of interaction and cooperation with specific customs administrations and the global customs community as a whole. At the same time, any actions taken by both the customs inspector and the head of any customs authority at any level of administration must be timely, extremely verified and evidence-based, and strictly comply with Russian legislation and interstate agreements on customs issues.

A qualitative solution to such fundamental questions can only be achieved on the basis of an appropriately developed theoretical platform.

Let us introduce customs management as a corresponding theory of customs management. Let us introduce its most general parameters, including: the concepts of customs management and their definitions, the morphological structure of definitions, the object and subject of customs management and its structure, the main tasks of customs management.

Let us give the following definitions of customs management.

First definition. Customs management in a broad sense is a complex of views, ideas, ideas aimed at interpreting and explaining customs affairs as a socio-economic phenomenon;

Second definition. Customs management in a narrower and more specialized sense is a form of organization of scientific knowledge that gives a holistic view of the patterns and essential connections in customs institutions, organizations (bodies), processes (procedures, technologies) and services.

Summarizing both definitions, it can be argued that customs management as a theory is an integral system of knowledge consisting of elements (views, ideas, ideas, significant connections, patterns) interconnected by the logical dependence of some elements on others. The corresponding morphological structure for defining the concept of customs management as a theory is presented in Fig. 1.7.

Third definition. Customs management is a special type of management in the public service, associated with the implementation of tasks in the field of customs, both through influence through decision-making and through the growth of organization of the customs system.

This definition reflects the functional (active) aspect of customs business and the aspect of its development, however, it does not constructively reveal its essence as an object of management theory. The emphasis placed in the definition allows the most effective use of this definition in the course of studying the customs business (in terms of functioning and development) in the form of a “black box” as an integral object.

Fourth definition. Customs management is the theory of managing the functioning and development of customs institutions, organizations, technologies and customs personnel with the aim of effectively performing government functions and providing government customs services. In a simplified version - the theory of management of customs institutions, organizations, processes and services in their integral relationship.

This definition, like the previous one, reflects the functional aspect of customs business and aspects of its development. At the same time, it reveals the structure of the main object of the theory. Consequently, it allows not only to effectively study the customs business in the form of a “black box”, but also makes it possible to structure the object, present and study it on different interconnected models. In what follows, due to its generality, we will consider this definition as basic.

More specific definitions of the concept “customs management” (TM) are also possible. Examples of relevant definitions are presented in table. 1.2. They are formulated by analogy with similar definitions in general management or public administration. Such definitions are dominated by a certain aspect that determines its specificity, for example, a certain property, function, a certain mechanism or process for achieving goals.

General management methods in customs management

General - aimed mainly at solving the problems of long-term, strategic development of the customs service. Typically, management methods differ in content: administrative (organizational and administrative), economic and socio-psychological. This division is arbitrary, since it is not possible to clearly distinguish between each method: they interpenetrate each other and have many common features.

Administrative methods that are based on direct directives;

Social and psychological methods that are used to increase the social activity of employees;

Economic methods that are determined by economic incentives.

Socio-psychological methods are ways and techniques of influencing the process of formation and development of a team, as well as all social processes that occur within this team. These methods are one of the most important methods in the customs management system, since there is a close connection between the social characteristics of workers and economic and organizational indicators. For example, achieving high performance indicators and the efficiency of customs officers depends on staff turnover, integrity and the psychological atmosphere in the team. Based on this, we can conclude that the goal of the socio-psychological method is to establish a positive socio-psychological climate.

Basic theoretical principles of process, system, situational and holistic-evolutionary approaches.

Currently, a fairly wide range of approaches is known that have made a significant contribution to the development of management theory and practice.

Process approach

The process approach is based on a systems approach to management and considers any organization as a single organism.

In relation to the customs system, functions can be represented as certain “strips” that cut it from top to bottom, while processes “cut” the customs system crosswise, crossing the boundaries of functional divisions. This approach ensures the destruction of barriers between departments. Process management frees senior management from the routine of operational management, allowing them to focus on strategic issues.

To the picture: Each individual process has a supplier and a consumer, as shown in Fig. The “supplier - process - consumer” model is central to understand the process approach. The concept of "business process" contains two elements: business process The process is some logical sequence of related actions that transform input into results or output.

Buisness process is a chain of logically related, repeating actions that result in the use of the organization’s resources to provide services or create material products that satisfy internal or external consumers.

Systems approach

System- this is a set of elements that are in relationships and connections with each other, forming a certain integrity, unity. At the same time, integrity as a characteristic of the system is manifested in the emergence of new integrative qualities that are not inherent in the elements that form it

• Decomposition– 1. this is the division of the whole into components
• . 2. This is a scientific method that uses the structure of a problem and allows you to replace the solution of one large problem with the solution of a series of smaller problems, albeit interconnected, but simpler.

Situational approach

The holistic-evolutionary approach is integrative, combining process, situational and systemic approaches at the level of knowledge formation about customs processes and the customs organization as a whole in the context of ongoing changes.

conclusions

The customs system in all its manifestations: institution, organization (customs authority, structural unit of the customs authority), technology of the customs authority, customs services, customs personnel - is a complex management object.

In relation to customs practice in recent years, process, systemic, situational and currently actively developing holistic-evolutionary (cognitive) approaches have attracted increasing interest.

The process approach considers the activities of customs authorities as a continuous series of interrelated management functions and technological functions - business processes.

The systems approach characterizes the customs system as a set of interdependent elements, such as people, structure, tasks and technology of activity, which are focused on achieving various goals in a changing external environment.

The situational approach focuses on the fact that the choice of management decisions is determined by the situation. Because there are so many factors influencing a customs system, there is no single “best” way to manage an organization. The most effective method in a particular situation is the one that best suits the situation.

The holistic-evolutionary, or cognitive, approach is an approach to the formation, accumulation and use of knowledge about the evolution of its integrity in conditions of change.

The integration of such approaches provides the broadest opportunities for solving problems arising in customs affairs at any level of its presentation.

Cybernetics as a general theory of control arose in 1948, when the book of the American scientist N. Wiener “Cybernetics, or control and communication in the animal world and the machine” was published. Cybernetics– the science of general laws of control in nature, society, living organisms and machines, studying information processes associated with the control of dynamic systems. Object The study of cybernetics are dynamic systems. Subject– information processes associated with their management.

Cybernetics studies systems as a set of elements interconnected by a chain of cause-and-effect dependence. This connection between elements is called “ connection" Therefore, cybernetics can also be defined as the science of the functioning of systems of interconnected (conjugate) actions. The methodological goal is achieved by the fact that cybernetics allows us to consider in a new way the ways of connections between elements and the ways of functioning of systems.

According to cybernetics, the first and main element any logistics system (or its model) is process(process), in which resource flows are optimally converted.

The second element cybernetic model is entrance(input). It precisely represents the flow of resources consumed in the process. For example, for the organizational and technological part of the economic system - this is equipment, labor, raw materials, etc., for the informational part - input information, technical means for processing it, etc.

Third element cybernetic model– exit(output). This is the result of the input transformation itself, i.e. flow of created or waste resources. In economic systems, outputs can be finished products, production waste, released equipment, output information, etc. The set of connections between system elements ensures the joint functioning of flows between elements (links) of one system or between systems. If a connection transfers the output action of one element to the input of any subsequent element of the same system, then it is called direct communication.

The fourth element of the cybernetic model is Feedback(feedback). This is the connection between the output of an element and the input of the element preceding it in the same system. It represents the process and performs a number of operations to adjust system elements. The principle of feedback underlies the management of the activities of any organizational system; it characterizes the system’s ability to perceive and use information about the results of its own activities to achieve the goal in an optimal way and in the shortest possible time.

Fifth and final element cybernetic model – restrictions(restrictions), which consist of the goals of the system and the so-called coercive connections. For production and commercial systems, one of the goals is to produce products of a given nomenclature, volume and quality, and cost; for the information part of the system - obtaining the required information.

Synergetics arises in the 70s of the XX century. and is an interdisciplinary direction in scientific knowledge that contributes to the formation of a synergetic (post-non-classical) style of thinking. The term “synergetics” is composed of two parts of words of Greek origin: “si” - means joint action, /c. 255/ “energism” – activity. The name of the new discipline “synergetics” was proposed by the German physicist G. Haken. This term literally translates as “theory of joint action.”

Synergetic research identifies three types of self-organizing processes:

spontaneous generation of an organization;

maintaining an optimal level;

improvement and reproduction of the organization.

The mechanism of self-organization is directly related to such conditions of existence of the system as openness, nonlinearity, multiplicity, external influencing factors, and nonequilibrium.

Open systems- this is a certain type of system that exchanges energy, matter and (or) information with the environment.

Nonlinearity means :

a) multivariance, alternative paths of development (evolution) of complex systems,

b) the ability to choose one of the alternative development paths,

c) the possibility of influencing the rate of evolution (the rate of development of processes in the environment),

d) the irreversibility of the evolution process after choosing one of the options.

Constructive the role of chaos means that due to the chaotic state of the elements, which arose as a result of the disruption of their previous connections within the system, the emergence of new structures , new quality state of the system.

Self-organization opens up management opportunities at a qualitatively new level, a horizontal organizational structure develops, and employees form a communication network with great autonomy. There is no division into an object and a subject of management; a bidirectional interconnected management process is observed, when employees manage the structure, and it simultaneously manages them. The enterprise as a whole becomes more autonomous, since the system's response is determined largely by its structure and internal connections and characteristics, and not by external influences. This makes the organization more stable and viable.

Taking into account synergetic patterns significantly changes traditional ideas in the field of management (according to which the more effort, the greater the effect) to the following provisions:

Complex systems cannot have their development paths imposed on them. It is necessary to understand how to contribute to their own development trends.

There are always alternative paths of development, there are possibilities of choice, there is no rigid predetermination.

At the moment of instability, small disturbances can significantly affect the development of the entire system as a whole.

Small but properly organized resonant control influences on a complex system can be extremely effective.

20. TRANSITION OF MANAGEMENT IN THE PUBLIC SERVICE FROM THE TRADITIONAL BUREAUCRATIC MODEL TO THE NEW MANAGEMENT MODEL.

The traditional bureaucratic management system is gradually beginning to be replaced by a new one, which contains elements of market mechanisms.

Innovation becomes a key characteristic of successful management in the public service. The technology of creating teams—flexible temporary creative groups focused on creating a new or improving an old “product”—is penetrating into the practice of government agencies. To create innovative potential, it is necessary at each level of management to stimulate experiments, new beginnings, creative borrowing of productive ideas, so-called quick starts, and to orient the innovation strategy towards development “step by step” rather than towards a global technological breakthrough.

The new management model in the civil service provides for continuous training and advanced training, careful selection of personnel, and provision of job guarantees. Organizational agility is achieved through the relative stability of a team with shared values ​​and a shared vision. In the process of establishing a new management model, the role of personnel is changing. Investments in human capital are becoming as important as investments in fixed assets. Continuous training of personnel, primarily in problem solving techniques, becomes mandatory.

Traditional management is based on consistent adherence to rules and procedures. This bureaucratic tradition often obscures the possibility of assessing the performance of the civil service, i.e. degree of achievement of goals. The transition of management in the public service from the traditional bureaucratic model to a new management model focused on finding effective solutions to constantly emerging problems is characterized by a greater focus on goals and mission compared to a focus on rules and procedures.

The most striking examples of the successful use of management techniques of commercial organizations in the public service in recent years have been marketing and strategic planning.

Marketing is one of the most effective concepts of modern management, focusing all the activities of a commercial enterprise on the needs of the consumer. Territorial marketing is an activity to attract new economic agents to the territory, to the region, contributing to the prosperity of the region as a whole. Territorial marketing can be carried out in the form of marketing of a region or municipality, marketing of plots of land or housing, marketing of economic development zones, marketing of investments, tourism marketing, etc.

Strategic planning techniques, formalized in business planning, are widely used in the practice of government organizations. However, all the constructive elements of strategic planning and strategic management have yet to be fully introduced into the practice of public sector organizations.

23. KEY CONCEPTS AND ELEMENTS OF AN INNOVATIVE MODEL OF CUSTOMS AUTHORITY MANAGEMENT.

“Innovation” is the final result of innovative activity, realized in the form of a new or improved product sold on the market, a new or improved technological process used in practical activities.

“Innovation activity” is a process aimed at implementing the results of completed scientific research and development or other scientific and technical achievements into a new or improved product sold on the market, into a new or improved technological process used in practical activities, as well as related additional research and development.

From the definition of innovation activity it follows that as a result of this activity, new ideas, new and improved products or technological processes are born, new forms of organization and management of various spheres of the economy and its structures appear.

Innovation management is a system for managing innovation, the innovation process and economic relations that arise during this management.

Innovation management is based on the following fundamental points: a targeted search for an idea that serves as the foundation for a given innovation; organizing the innovation process to create this innovation; this involves carrying out an organizational and technical set of works to transform an idea into an innovation; the process of promoting and implementing innovation on the market, requiring a creative approach and active actions of sellers.

The classification of innovations allows us to determine the place of each innovation in their overall system and the distinctive characteristics of this innovation. This creates the opportunity for the effective use of certain innovation management techniques corresponding to a specific classification group. Classification of innovations can be carried out according to different schemes, using different classification criteria. The practical meaning of various classification criteria is not the same. According to their content, innovations can be classified as technical, technological, organizational, social, and economic. (examples)

Since June 2016, in accordance with the order of the Federal Customs Service of Russia dated May 27, 2016 No. 150-r, the customs authorities of the Far Eastern region, consisting of the Ussuriysk, Birobidzhan, Magadan, Kamchatka, Sakhalin, Blagoveshchensk, Khabarovsk customs offices, have been included in the experiment on the concentration of declaration of goods, conducted by the Federal Customs Service of Russia in within the framework of the order dated October 23, 2015 No. 324-r.

The experiment involves dividing the customs posts of one customs into:

Customs post - an electronic declaration center or equivalent to an electronic declaration center, carrying out customs operations related to the declaration and release of goods;

Customs posts that carry out customs operations preceding the submission of a declaration for goods and related to the actual customs control.

The purpose of the experiment is to practically test technological solutions aimed at improving customs administration and optimizing customs procedures when moving goods.

24. FEATURES OF MANAGEMENT IN THE CUSTOMS AUTHORITIES OF THE RUSSIAN FEDERATION.

The specifics of management activities in customs authorities are predetermined by a strict system of interrelated and interdependent elements, based on a common goal of functioning and unified legislation, united by a commonality of tasks, functions and methods.

The essence of management and its specificity in customs authorities is determined by the conditions in which this dynamic process takes place. Therefore, it is advisable to present the main factors influencing the management of the entire complex system of customs elements.

Currently, customs is not just a structure for collecting customs duties, processing goods or checking documents. In modern society, customs handles a wide variety of operations. It regulates the movement of goods and vehicles, it is through it that tariff and non-tariff regulation of foreign trade activities is carried out, customs services are provided and customs control is carried out. Customs representatives act as consultants, participate in the discussion and adoption of foreign economic and technological programs, and participate in the social and cultural life of the state. Recently, the customs infrastructure has begun to expand.

The essence of customs means that by which all its external manifestations are meant, i.e. reality, a phenomenon in itself. At the same time, the essence of customs business is manifested as the totality of all necessary aspects and connections inherent in customs, as a special type of human activity characteristic of this business.

The results of a systematic study showed that the basis of the descriptive matrix of customs affairs are four cognitive components: economics, organization, law and psychology. It is from these positions that various approaches to the modern idea of ​​customs are built.

33. MARKETING APPROACH TO MANAGING THE ACTIVITIES OF CUSTOMS AUTHORITIES

In the basic model of customs management the objects of management are the customs authorities themselves (FTS of Russia, RTU, customs houses, customs posts), customs specialists, customs teams, technological customs procedures, resources of customs activities (financial, material, labor, information, etc.), as well as links infrastructure of customs activities. The consistency of various elements (parts, subsystems) of the customs system to achieve the goals of the customs authorities ensures management. The subjects of management by customs authorities include all elements and subsystems of the customs post, customs, regional customs department and Central Administration (control center) of the Federal Customs Service of Russia, carrying out the management process , i.e., the process of targeted influence on teams of employees employed in the managed system.

34. ANALYSIS AND FORECASTING

Analysis and forecasting The customs operational and official situation is inextricably linked with the study, knowledge and anticipation of the development of a set of conditions in a particular area of ​​customs activity and determining their impact on the results of customs affairs, as well as for the purpose of making informed decisions and drawing up plans.

Analysis- a special type of mental, cognitive activity of managers and specialist analysts, systematic and constantly updated knowledge of the content, structure, interactions between individual elements of the managed object and its dynamics.

Analysis- this is a management function that uses tools and methods for studying the situation, problems, situations by identifying and comparing the properties and characteristics of objects of study according to established criteria and indicators to determine the state of these objects, their characteristics and trends of change.

There are two groups of indicators:

• reflecting the results of production, i.e. characterizing the quantity and quality of manufactured products (volume of production in natural, cost and labor units of measurement, level of implementation of the plan for the nomenclature (range) of products, the share of products accepted by the technical control department from the first presentation, etc.)

• characterizing the availability and use of production resources (material and labor) (production cost of marketable products, number of workers, output per worker in natural, labor and cost units of measurement, equipment downtime, equipment load factor, etc.)

External environment analysis in general, it was presented a little earlier and uses the technologies of SWOT-, SNW-, PEST-analysis, etc. * . Popular methods and technologies for analyzing the market (competitors, suppliers, intermediaries), consumer behavior, the relationship between supply and demand, the position of firms in the market and the comparative competitiveness of goods, the quality and range of products for compliance with the needs of the market and specific target consumer groups. The most popular types of analysis are:

GAP analysis - analysis of deviations (gaps);

Portfolio analysis - analysis of the distribution of enterprise activities according to individual strategies regarding products and markets;

CVP analysis - analysis of the cost-volume-profit ratio (Cost-Volume-Profit);

ABC analysis - analysis of product groups and production units depending on their contribution to income;

analysis of resource requirements;

financial analysis of performance indicators;

functional cost analysis.

Planning(planning function) consists of developing and implementing plans to accomplish assigned tasks.

Planning is a future-oriented systematic decision-making process that is developed on the basis of goals formulated by a parent organization and alternatives generated in the Analysis phase.

Forecasting in management is a prerequisite for planning the activities of organizations and represents the identification and prediction of objective trends, states of development of an organization, business in the future, as well as alternative paths of this development and the timing of their implementation. The forecast should give the manager an idea of ​​what ways to achieve the goal and what will be obtained as a result.

The planning process takes place in 4 stages.

Stages of the planning process

· development of common goals;

· determination of specific, detailed goals for a given

· relatively short period of time;

· identification of tasks and means of solving them;

· monitoring the achievement of set goals by comparing planned indicators with actual ones.

Methods:

1 .Informal methods of collecting verbal information

2 . Quantitative methods are used when there are reasonable grounds to believe that past activity has followed a trend that is likely to continue in the future, and when there is sufficient information to identify such trends.

3 . Qualitative forecasting methods involve forecasting the future by experts

35. “PLANNING” FUNCTION.

Planning is the main management function through which the customs authorities develop organizational principles for upcoming activities. With the help of planning, the goals and directions of movement of the system are determined, methods are developed with the help of which existing problems are implemented, and the pace of development of the system is determined. The subject of management outlines a plan for the future actions of the performers, justifies the ways, means, means and deadlines for achieving the tasks set in the plan.

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

Organizational planning is carried out at all levels of management: strategic (Federal Customs Service of Russia); operational (regional customs department); tactical (customs, customs posts).

36. SERVICES, CUSTOMS SERVICES: CONCEPTS AND DEFINITIONS.

Definition and structure of the concept “service”. Modern economic theory and practice offer different definitions of the term “service”. At the same time, none of the attempts to give it in finished form was successful. However, since it is the concepts that underlie any theory, let us consider and analyze the existing, most widespread of them. In the future, this will allow us to introduce the concept of “customs service” that we need.

The great Russian lexicographer V.I. Dahl defines service through the concepts of “serving”, “trying to be useful”, “pleasing”, “helping”. In domestic encyclopedic sources, the following definitions of the concept are given:

· service is actions aimed directly at the consumer;

· service is a type of activity in the process of which a new product is not created, but its quality changes;

A service is an intangible good that can be produced, transmitted and consumed simultaneously.

Among the definitions available in foreign sources, we highlight the following.

Economist R. Maleri explains this concept this way. "Services are intangible assets produced for marketing purposes." One of the leaders of the service marketing school, K. Grönroos, gives the following definition: “A service is a process that includes a series (or several) intangible actions that necessarily occur in the interaction between customers and service personnel, physical resources and functional structures of the service provider enterprise, and the whole process is aimed at solving the problems of the buyer of the service.”

Some researchers believe that in some cases, describing the properties of services is more productive than trying to derive its definition. Let us name the most significant and characteristic properties of the service:

· coincidence of the time frame for the execution of the service and its consumption (simultaneous production and consumption means that the service is produced in real time and, therefore, the buyer is physically present during the execution of the service);

· the presence in the process of creating a service of a combination of tangible and intangible efforts, actions and (or) technologies;

· services, as a rule, are first sold, and then produced and consumed;

· in many cases, the consumer (person) is the object of the provision of the service and (or) is directly involved in the process of its provision;

· a service may have an individual nature of provision and consumption, but in many cases the subject (performer of the service) may be a company, enterprise, organization or government agency;

· the service industry has a very important feature and differs from the manufacturing industry by the wide participation of people in the process of creating a service, and, therefore, the human factor has a strong influence on the standard and quality of services;

· services are local, but can be regional and global in nature;

· there may be significant uncertainty in the conditions for purchasing a service, therefore, when purchasing a service, the buyer experiences greater risk than when purchasing a tangible item.

Already the first analysis makes it quite obvious that there is clearly no unity in the definitions of the concept “service” and its properties.

The main reasons for this paradox are as follows:

1) actions that can be called services are numerous and varied, as well as the objects to which these actions are directed;

2) official statistics combine distinguishable activities into one class of services, and researchers look for what they have in common;

3) the service researcher deals with a flexible object, the boundaries of which change depending on the desires of the service provider and/or consumer.

In this topic, we operate with such concepts as “activity”, “product of activity”, “tangible object”, “service” and “product”. It is fundamentally important to establish the relationships between them. For clarity in the interpretation of the provisions formulated further, let us present these relationships in the form of a diagram (see Fig. 1).

Rice. 1. Interrelation of concepts: product, item, service and goods

This diagram allows us to correlate the basic concepts as follows:

· a material object (MEP) and a service are some product (result) of a purposeful activity (for example, actions, procedures or technologies);

· service is opposed to a material object. For example, unlike services, tangible items are usually first produced and then sold. Moreover, profit centers can be manufactured in one place, stored in another, and sold in a third. This is completely impossible with regard to services;

· a service and a tangible object as a certain value for the consumer is a product on the corresponding market.

The above analysis allows us to clarify the definition of the concept of “service” for the purposes of our presentation.

A service is an effort, action or activity that is of a certain value to the consumer, and is aimed either at satisfying his needs of a non-material nature, or at giving his tangible object a new quality.

The structure of the concept of “service”, its constituent elements and connections, can be represented graphically (see Fig. 2).

Fig.2. Structure of the concept “service”

As follows from the definition, the service is directed either to the consumer of the service himself or to a tangible object belonging to him. All these are service objects.

In turn, the subject of the service is its producer .

The efforts (actions) of the subject in relation to the service object constitute an impact.

We will assume that the main goal of the subject’s influence on the service object is to increase the consumer utility of the object. Let us also assume that such a goal is achieved in the process of solving the problem of finding an effective impact and the task of its implementation. At the same time, the basis for solving such problems is the corresponding methods, tools and technologies.

Definition and analysis of the concept of “customs service”

TAKE THE LAST DEFINITION

Let us introduce and structure the basic concept of “customs service”, using for this purpose the “technique” given earlier.

All activities of the Federal Customs Service (customs system) are ensured by special customs methods, procedures and technologies within the framework of the relevant customs infrastructure. Based on the fact that it is aimed at improving the well-being of the country, it can be argued that ultimately, as a result of such activities, a certain socio-economic benefit is created. In essence, an activity that brings such benefit is a service.

Consequently, in a broad context, a customs service is a socio-economic benefit in the form of customs activities: customs regulation and control. It must be emphasized that in this case, customs services are services of a special kind related to the protection of the economic security of the state

List of questions for the exam “Customs Management”

1. Customs business as an object and subject of management.

2. Customs management as a theory of customs management.

3. Object and subject of customs management.

4. General and special management.

5. General and specific principles of management.

6. Classification of management methods. Evolution of management paradigms.

7. Methodological approaches to customs management.

8. Bodies carrying out customs regulation in the Russian Federation.

9. Types of prohibitions and restrictions applied in the field of foreign trade turnover.

10. Customs and tariff regulation: content and lists of basic documents.

11. System and status of customs authorities of the Russian Federation.

13. Preliminary solutions: types, purpose, practical application.

14. Customs offenses: types and subjects of responsibility.

15. Concept and purpose of customs transit.

16. The concept and purpose of temporary storage of goods.

17. Customs operations when importing and releasing goods.

18. Customs operations when exporting goods.

19. Customs declaration forms and the procedure for their application.

20. Forms of customs control.

21. Special simplifications provided to the authorized economic operator.

22. General characteristics of methods for determining the customs value of goods.

23. Basic terms of the contract for the international sale of goods, necessary for customs declaration.

24. The role of delivery conditions provided for by INCOTERMS-2000 in determining the customs value of goods.

25. Types of customs benefits.

26. Types of customs procedures.

27. Appeal (extrajudicial) of decisions, actions (inaction) of customs authorities and their officials.

Literature

1. Korotkov, E. M. Management [Text]: Textbook for bachelors / E. M. Korotkov. - 3rd ed., trans. and additional - M.: Yurayt Publishing House, 2014. - 684 p. - Access mode: http://library.sgu.ru

2. Management: Textbook / V.D. Dorofeev, A.N. Shmeleva, N.Yu. Shestopal. - M.: INFRA-M, 2014. - 328 p.

1. Khalipov, S.V. Handbook of a customs broker / S.V. Khalipov. 2nd ed. reworked and additional – M.: Publishing house “Jurisprudence”, 2009.
2. Constitution of the Russian Federation // Rossiyskaya Gazeta. 1993. 25 Dec No. 237.
3. Law of the Russian Federation “On Customs Tariffs” // Rossiyskaya Gazeta. 1993. June 5. No. 107 (subject to subsequent amendments and additions).

2. General and special management

1. Differences between general and special management.

2. Functions and methods of special management.

3. Management in a commercial company and in the public service. Integrative management model.

4. Public service: laws and innovative management technologies.

1. Differences between general and special management

General management studies the principles and patterns of managing socio-economic processes (management functions, management cycle, strategic management, motivation, leadership). For example, the standard functions of management, or management (planning, organization, motivation and control), are found in the life of any organization - in a state enterprise, in a commercial company, and in a government agency.

Special management examines the management of specific objects, for example, management in the service sector, risk management, financial management. Within the framework of special management, a more detailed fragmentation of the management object is possible with the allocation of more and more specific subsystems.

Object of general management are, first of all, organizations, as well as people in organizations, the totality of relationships between them that arise in the process of their activities.

Purpose of activity determined by the needs of the individual or society.

Main elements of activity are:

· awareness of activity in the form of a motive;

· assessment of the current situation;

· goal formulation;

· development of a solution as a chain of sequential transformations of the current situation into the target situation;

· choice of means of activity;

· implementation of the solution.

Management activities is a combination of various management functions - special types of activities that express the directions or stages of implementing targeted influence on the control object.

Object of special management is an organization in terms of its specifics, its parameters, structure and process of activity

(functioning), as well as special relationships between people that arise in the process of such activity. Besides, object of special management There may be some types of special processes (for example, modernization or development of an organization, its financing, investment processes).

Subject management are:

· patterns, system-wide characteristics, cause-and-effect relationships inherent in the organization and reflecting the conditions of its specificity;

· principles of organization management;

· methods of managing an organization;

· organizational, legal, economic, etc. mechanisms for achieving the goals of the organization;

· resource provision (personnel, technology, information);

· corporate culture, behavior of people in a particular organization;

· organizational components and functional areas of activity of a particular organization.

Currently, research into problems of organization and management is carried out mainly at the following levels:

· institutional;

· organizational;

· active (process);

· resource.

Accordingly, they distinguish:

· management of institutionalization;

· organization management;

· business process management (operational management or management of the organization’s activities);

· resource management (for example, personnel management).

Management of institutionalization. The essence of management is the development of an organization as an institution, represented by evolving conceptual, legal, organizational and functional provisions and components.

Organization management. The essence of management is the formation (development) of an organization as an integral unified system. The organization's representation level is an open system; management of an organization - management of its application.

Management of the organization's activities. The essence is the management of business processes occurring in the organization. The level of the organization's activity process is operational; The organization is managed at the level of business processes or individual operations.

Resource management. The essence is to optimize the resource provision of the organization's activities. Level of presentation - in accordance with the levels of the organization.

2. Functions and methods of special management

Management functions are analysis and forecasting, planning, organization, coordination, decision making, motivation, control and accounting. All management functions complement each other. In the activities of any organization - commercial or non-profit, large or small, formal or informal - all management functions are present. In some cases, it may be useful to analyze how fully all management functions are performed in management activities. Often, to improve the efficiency of an organization, it is enough to identify certain functions that are not given due attention. For example, in a number of non-profit organizations, goal setting is not carried out clearly enough, in government organizations there is often a lack of proper motivation, in some public and private organizations proper control is not always exercised.

Management methods are ways of performing specified functions. They can be classified according to various criteria: according to the scope of application - general, relating to the entire system, and special (specific), addressed to individual components of the system; by industry and area of ​​application - in government, business, trade, industry, etc.

Typically, management methods differ in content: administrative (organizational and administrative), economic and socio-psychological. This division is arbitrary, since it is not possible to clearly distinguish each method: they interpenetrate each other and have many common features. At the same time, their inherent differences in the methods of influencing control objects make it possible to consider each of them separately.

The most important distinctive feature of the created market economy is the transition from predominantly administrative to predominantly economic methods of management and the simultaneous growth of the role of

socio-psychological methods. At the same time, a distinction remains between methods used in the public and private sectors. In the public service, administrative methods of management predominate, while in most private organizations economic methods predominate.

Administrative methods. Management activities are impossible without the reasonable application of administrative management methods, which are often called organizational-administrative or organizational-administrative. With their help, basic management systems are formed in the form of stable connections and relationships, provisions regulating the rights and responsibilities of departments and individual employees. Administrative methods are implemented through direct influence of managers on subordinates. Such influence can be exercised on the basis of concluded agreements, through administrative orders and regulations, rules, regulations and other documents that organizationally regulate the activities of subordinates, ensuring proper discipline and responsibility. Methods of administrative influence are based on the power of the leader and are, in essence, methods of power motivation, based on real coercion or the possibility of coercion.

Economic methods. The essence of economic methods is to create an effective operating mechanism by influencing the economic interests of workers and economic counterparties with the help of prices, wages, credit, profits, taxes and other economic levers. These methods are based on the use of economic incentives that provide for the interest and responsibility of management employees for the consequences of decisions made and encourage employees to proactively achieve assigned tasks without special orders.

When using economic methods, feedback connections begin to function effectively, and more effective control becomes possible. Management gets rid of the need to overcome staff inertia in implementing new tasks; managed processes become more flexible and adaptive. There is no need for administrative control. The spread of economic methods is usually combined with the relative isolation of individual units and an increase in the level of self-regulation.

Administrative and economic methods have much in common. In management practice they complement each other. As a rule, administrative decisions are not just some directives, but decisions justified from the point of view of their economic feasibility, at the same time, economic measures are often applied as part of the implementation of certain directives.

Social-psychological methods. The essence of socio-psychological methods is to create an effective work mechanism by influencing the non-economic interests of workers and economic counterparties with the help of a socio-psychological mechanism. These methods are based on the use of moral incentives, special methods of communication, images, metaphors and other techniques for influencing people’s emotions. Modern management activities are impossible without the widespread use of socio-psychological management methods. They always complement both administrative-command and economic management methods.

3. Management in a commercial company and in the public service.

conclusions

New conditions for the development of society lead to the fact that many management methods and techniques that have proven their effectiveness in the commercial sector are gradually transferred to the practice of the public service. At the same time, government organizations are characterized by features that distinguish them from private ones. These features lie, first of all, in the scope and quality of goals, responsibility, reporting and evaluation of performance results. Therefore, not all management methods and techniques that produce results in the private sector can, unchanged, find effective application in the public service.

Recently, all over the world there has been a change in the management model in the public service; the traditional “bureaucratic” model is becoming ineffective and is an obstacle to economic development. Conditions are emerging for the transformation of the existing management model in the public service in the direction from the classical administration model to the integrative one. This model contains techniques of classical administration and marketing. It is their combination that makes it possible to most consistently bring the philosophy of public administration closer to the philosophy of a commercial company, the main subject of which is the consumer. It also makes it possible to apply the most effective methods and technologies in the public administration system: system analysis, operational management, logistics, marketing, strategic planning, development management, innovation management, creative management, etc.

The civil service in Russia, being a complex public, social, legal, organizational institution in changing operating conditions, consistently implements an integrative model and new management technologies.

Every leader must constantly be aware of the fact that his activities are connected with the actions of the objective laws of nature and society, the laws of management. Understanding these laws and coordinating one’s actions with their manifestations, professional mastery of traditional and innovative methods and means of management - all this will contribute to the effectiveness of his activities, his career, and the success of the public service as a whole.

Control questions

1. What are the main features of management in the public service that distinguish it from management in commercial organizations?

2. What determines the need for further development of public administration in Russia?

3. Reveal the essence of modern trends in the development of the public sector.

4. What is the peculiarity of the transition of management in the public service from the traditional bureaucratic model to the new management model?

5. Where (in commercial or non-profit organizations) do new management techniques, methods and technologies mainly appear? Why is this happening?

6. What is the essential difference between institutional management, organizational management and organizational management?

7. List and reveal the content of the main characteristics of successful management in government organizations.

8. Name the most striking examples of the successful use of management techniques of commercial organizations in the public service.

9. What are the main elements of the marketing management model in the public service?

4. Elements of general theory

Customs management

Cybernetic and synergetic approaches to management. Basic laws and principles. Elements and basic models of management. Classification of management methods, sequence and essence of the evolution of management paradigms. The basic model of customs authorities management and its features. Scheme of the customs system management process.

Questions

1. Basic laws (postulates) of management, elements and basic fundamental model of management.

2. General and specific principles of management.

3. Classification of management methods. Evolution of management paradigms.

4. The fundamental model of management of customs authorities and its features.

5. Formalized scheme of the customs system management process.

Control questions.

1. Theory as a subject of study: definition, content, stages of formation

From the standpoint of classical cybernetics, control is a function of a system, focused either on preserving its main quality (a set of properties, the loss of which leads to the destruction of the system) in the face of a changing environment, or on the implementation of some program that ensures the sustainability of its functioning or development in achieving the intended goal.

The definition, depending on the selected control object, reflects two cases: the first is characteristic of self-organizing systems (socio-economic, biological); the second is for technical systems. Each of them predetermines two main approaches to management: as an activity and as a process.

In turn, the choice of approach depends on the specifics and complexity of the management object and focuses on the appropriate range of methods and means of its analysis and management decision-making (qualitative or quantitative). In the management of customs authorities, which belong to the type of complex socio-economic-technological systems, the first approach is currently dominant, and in the methodological spectrum its share of qualitative methods of analysis and decision-making significantly exceeds the share of quantitative ones.

By control we will understand the process of formation and implementation of such a targeted impact on an object, as a result of which the object goes into the required (target) state.

The concept of “management” is inevitably associated with such concepts as “system”, “environment”, “goal”, “criteria”, “algorithm”. Their relationship is most holistically manifested in the basic management model.

Currently, the management of organizations is usually divided into two approaches: cybernetic and synergetic, although in principle they do not contradict each other.

IN cybernetic approach, the control system is represented as a set of control and controlled subsystems. With this approach, the informational essence of control is substantiated, the universality of control laws for systems of different nature is recognized, feedback mechanisms operating in control systems are identified and considered, and the functioning is optimized

and development of the system based on feedback in accordance with the selected management goals.

Synergistic the approach is based on taking into account the natural factors of development (self-development) of the organization. The subject of control in self-organizing systems is not significant. In addition, for self-organizing systems the goal ceases to be self-determining (relevant), and the path of development becomes important. Synergetic processes are considered as natural processes for a system to achieve new states without targeted external influence.

In management theory, these approaches (cybernetic and synergetic) are usually considered as alternative, but one should not completely abandon the continuity of the relationships between these approaches and contrast them with each other, especially in relation to organizational aspects of management.

Let's consider the cybernetic approach to building a basic control model and determine the most significant options for its evolution for the subject under study.

An object consisting of elements that are in mutual connection and interaction will be called a system. Systems can be environmental, social, economic, technical, technological (ESETT systems), etc. It is known that any management accumulates the simultaneous presence of three components:

· control object (managed subsystem);

· subject of management (control subsystem);

· management goals, which are formed by the observer himself.

The system in which control functions are implemented is called a control system.

Basic principle management model: option I(for technical and technological systems). The system is characterized by the circuit shown in Fig. 19.

It contains the following elements:

· control and controlled subsystems;

· channels of connection;

· summing element;

· environment.

The controlled subsystem is the object of control; manager - carries out control functions (developing control actions). The system operates in the environment.

Communication between the control subsystem and the controlled one is carried out through communication channels. Control information (control action) is transmitted via a communication channel from the control system to the controlled system (control object). Thus, the control and controlled systems are connected by a feedback loop. The state of a control object at a certain point in time depends on its previous states, environmental influences and control actions.

The transfer of a part (share) of the output value of the controlled system to its input is characterized by the feedback coefficient (Kos = Hos/Xout). For this coefficient the condition 0 is always satisfied< |Кос| < 1. Обрат­ная связь может быть положительной (когда Кос >0) or negative (when Kos< 0), жесткой и гибкой.

For hard feedback we have the relations

Basic principle management model: option 2(socio-economic-technological system). When managing socio-economic-technological-logical processes (including customs processes), the control system, as a rule, reacts not only to the state of the controlled system (to the value of Xout), but also to changes in the external environment, predicting possible reactions of the controlled system to these changes , in order to take appropriate measures in advance.

A diagram of such a control system option is shown in Fig. 20. In this case, the control system is a certain organ for processing information about the state of the controlled system (control object) and the operating environment of the system as a whole into control action. (For example, proactive information about the movement of prohibited goods goes to the central office of the Federal Customs Service of Russia, and from there to regional departments, customs, and checkpoints.)

It should be noted, however, that in the theory of managing an organization (enterprise, firm), the feedback loop we considered is divided into two parts: direct and reverse. The information that is transmitted from the control system to the controlled one is called a command signal, this channel is called direct communication. The information that is transmitted from the output to the control system is called a message signal, and the channel is called feedback.

Laws (axioms) of management. Any control is possible if six laws (axioms) are fulfilled.

Axiom 1. Availability of observability of the control object (CO).

This means that the equation

y*(t) =f,

connecting (in the absence of disturbances) some implementation of the output process y*(t), available for registration, with input variables x(t) and time t, has a unique solution z*(t) = z(t) Z.

Here Z is the vector of state variables or generalized coordinates of the control object (OU). If this statement is true for any z(t) Z, then the OS is considered completely observable.

For customs, for example, inputs x(t) are flows of goods, vehicles, individuals, luggage, postal items, customs declaration, accompanying documents, etc. State variables z(t) are indicators recorded at a certain point in time. They can be the structure of customs, the number of vehicles located in the customs control zone, the number of customs declarations being processed, a set of technical means, etc. Variables (t) are the resulting indicators, for example, the volume of trade turnover (exports, imports), the amount of customs duties collected payments, number of violations of customs rules.

Axiom 2. Availability of controllability. This means the ability of the op-amp to transition in state space (generalized coordinates) Z from the current to the required one under a certain influence from the observer (control subsystem). In the theory of experimental planning, this ability of the OU is interpreted as the phenomenon of “reproducibility” of experience. For the customs authority, for example, this means that the same order should lead to almost the same result.

Axiom 3. Availability of management goals. The goal is understood as a set of qualitative and quantitative characteristics that determine the required state of the OS. The formal expression of the goal is the objective function. For customs there may be several such goals, for example, fulfilling the plan for collecting customs duties, reducing the average time for customs clearance and customs control.

Axiom 4. Availability of freedom to choose control actions. This freedom is limited, firstly, by the multitude of acceptable alternatives, and secondly, by restrictions on the scope of change of each of them (for example, of a legal nature). The larger this set and the wider the area of ​​change, the more effective the management. It is also clear that if none of the control actions (for example, an order or instruction from a superior) affects the change in the state of the control center, then control does not exist.

Axiom 5. Availability of management efficiency criterion. A general criterion for management effectiveness is the degree to which management goals are achieved. To assess the quality of management, private criteria are often used. For customs, for example, such criteria may be the ratio of actual values ​​of collected payments to planned ones or the number of cases of administrative offenses per one official of the relevant department.

Axiom 6. Availability of resources (material, labor, technical, financial, etc.) to ensure the functioning of the educational institution.

Failure to comply with at least one of these axioms makes management impossible.

To this, however, we can add that in the theory of management of an organization (enterprise, firm) there are no uniform approaches to both the interpretation of the term “management law” and the classification list of these laws. Most experts interpret the term “law of management” as a manifestation of the connection between management goals and the means of achieving them.

2. General and specific principles of management

Management principles are the most general, fundamental premises and recommendations that are important to take into account and implement in practice at all levels of management.

Their difference from laws is that laws exist and act objectively, outside the consciousness of people, regardless of their will and desire. Principles arise from laws, are deliberately formed in the interests of practice and are applied depending on specific conditions. By their purpose, management principles are a link between the fundamental basis of management theory - the laws of management - and management practice, in other words, they translate objective laws and patterns into the language of practice.

Management principles as fundamental ideas of management activities directly follow from the laws of management and reflect objective reality that exists regardless of human consciousness, i.e. they are objective. At the same time, each of their principles is an idea, that is, a subjective construction, a subjective construction that each leader mentally creates at the level of his knowledge, general and professional culture.

The main requirement for management principles is that their compliance increases the effect of practical activities. The principles of management, being correctly understood and formulated, become the basic rules in accordance with which management activities are carried out. But the main thing is not to identify and formulate principles. It is important to be able to use them, to implement them in specific structural management schemes, in the functions of governing bodies, in organizational forms of work, and methods of management activities.

There is no unified approach to the classification of management principles in the literature. The classification of principles should be based on the reflection by each of the selected principles of various aspects of management relations. In the practice of government management, general and specific principles are applied.

The general (universal or basic) principles of management may include the following principles:

· scientific character;

· consistency, systems approach;

· unity of command in management and collegiality in decision-making;

· centralization and decentralization;

· unity of command and responsibility in management;

· optimality (principle of saving time);

information sufficiency;

· feedback.

Scientific principle requires the construction of a management system and management of its activities on a strictly scientific basis. It is necessary to use progressive scientific ideas in the practice of management work. The higher the level of general culture and professionalism of the leader, the less opportunity there is for the manifestation of subjectivism.

Systematic principle- the leading principle of management. Consistency means the need to use a systematic approach in making any management decision. In a control system, even a particular local erroneous decision can nullify the entire activity of the system and lead to its destruction. The systems approach involves studying the control object and the control system together and inseparably as a whole. In this case, goals and criteria must be defined

for the functioning of the facility and structuring was carried out, revealing the whole range of issues, the solution of which ensures that the management system meets the established goals and criteria.

Consistency in the management of customs authorities ensures and improves the structural and functional unity of the system.

The principles of unity of command in management and collegiality in decision-making. Any decision made must be developed collegiately (or collectively). This means the comprehensiveness (complexity) of its developments, taking into account the opinions of many specialists on various issues.

In customs authorities at all levels of management, the principle of unity of command operates constantly, since the heads of customs authorities are legally endowed with the rights and functions of a leader (unified commander). This is expressed:

· in the completeness and scope of authority to solve the tasks assigned to this structure;

· the presence of legislative support for the implementation of this function with the responsibility of the state for the rights granted;

· in personnel and structural support for the implementation of the rights of single-managers.

The head of the Federal Customs Service of Russia carries out his activities according to the principle of unity of command.

Principles of centralization and decentralization. Centralization makes it possible to ensure strict coordination of links within the framework of an integral management system. Decentralization promotes structural flexibility, the development of adaptive capabilities of the system, and allows you to quickly and efficiently respond to various, including unexpected, changes in the situation at the level of individual units.

Centralization and decentralization are in unity and complement each other. A completely decentralized structure cannot exist - it will lose its integrity. But a management system completely devoid of decentralization cannot exist; with the loss of autonomy, it will lose its structure and ability to respond quickly.

The principle of unity of command and responsibility in management. In the state system, a specific leader has a clear personal assignment of authority and management on a specific issue at any level and in relation to each management object (division, employee, etc.).

The main options for consolidating managerial powers are as follows:

· immediate managers, within the framework of general chain of command, have authority over the widest range of issues;

· for senior managers - powers that they have not delegated to lower levels;

· for the heads of functional departments - powers within the framework of the relevant functions and within the limits established by the superior manager.

The unambiguity of the assigned powers of management ensures the clarity of the functioning of the management vertical. Every leader has full clarity about the limits of his competence and acts in accordance with these ideas. This allows you to prevent management conflicts when different managers and management units try to solve the same issue from different positions.

The principle of unity of command and responsibility means that each employee receives orders and instructions from only one superior, since this is a necessary condition for unity of action, and that an employee must report to no more than one superior person.

The principle of optimality (the principle of saving time) requires a constant reduction in the labor intensity of operations in the management process. This, first of all, applies to information operations for the preparation and implementation of decisions. The capabilities of computer technology make it possible to successfully implement this principle. A wide range of mathematical methods and models allows you to save time when forming rational (optimal) solutions.

The principle of information sufficiency means that in conditions of unprecedented growth in the volume of information, including management information, the intensification of information processes is of great importance. The leadership and board of the Federal Customs Service of Russia are involved in this issue. GNIVC is taking vigorous measures to create information systems that meet the tasks of customs affairs.

Feedback principle. Feedback in control systems is a special form of stable internal communication between the control and controlled subsystems, which is informational in nature and is a necessary condition for the flow of control processes as the basis for the existence or existence and development of control systems. This

also a special form of external communication between management systems, which is informational in nature and aims to coordinate management actions.

The essence of the feedback principle is that any deviation of the system from its natural or given state is the source of a new movement in the control subsystem, aimed at maintaining the system in its natural or given state.

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Introduction

Currently, the influence of customs regulation as an element of state regulation of foreign trade activities on the processes of international integration of the Russian economy into the international economic space has increased significantly.

Expanding cooperation with international economic and financial institutions, common interests of Russia and other states in solving many problems in the field of international security, including in the field of countering the proliferation of weapons of mass destruction, combating international terrorism and drug trafficking, acute environmental problems, in particular problems in the field of ensuring nuclear and radiation safety, have led to the emergence of new tasks, in the solution of which the customs authorities of the Russian Federation must participate and which predetermine their further development.

These circumstances determine the relevance of this abstract.

The goal is to assess the effectiveness of customs management based on an analysis of the principles and methods of customs management.

To achieve this goal, the following tasks are solved:

1. definition of concepts of principles and methods of management;

2. consideration of customs business as an object of management;

3. determination of the principles and methods of customs management in Russia, as well as problems associated with their implementation;

4. assessment of the effectiveness of customs management.

The subject of research is customs affairs, the object of research is customs management.

1. The concept of customs management

Management principles are among the most important categories of management. They are understood as the main fundamental ideas, ideas about management activities, arising directly from the laws and patterns of management.

The scientific literature describes many management principles and their typologies. There is no clear solution to this issue. Different authors identify different numbers of management principles and give them different content. Moreover, the point here is not only in the subjective factor - goals, knowledge, generalized experience, practical and theoretical base of researchers, but also, mainly, in the diversity of areas of research. Most of the research in this area is devoted to the management of an organization, which is usually understood as a commercial enterprise, or the management of one of the elements of the organization, usually human resources.

As for customs affairs, much attention is paid to the principles of management in customs authorities. Management in customs authorities has its own characteristics, in particular, customs authorities are state bodies in which the subject of management is not the owner, and, therefore, has no need for management in the generally accepted sense of this meaning. In addition, customs authorities are, in fact, an extensive system of organizations with a complex structure, as a result of which the management process becomes significantly more complicated.

In our case, the object of management is the customs business, and the customs authorities, in turn, constitute one of the elements of the customs business, which is a rather complexly organized object.

In order to determine the principles of management in relation to the subject of our research, let us turn to the essence of the principle of management. Principles in scientific theory are the basic provisions with the help of which the theory is built and the analyzed facts are explained. Theoretical-cognitive and methodological aspects are integral features of management principles as scientific provisions. In the system of public administration, principles appear in their main form - as the basic and initial provisions of management activities, developed by science and formulated by the state. They are a reliable means of organizing and regulating the targeted process of influencing society, as well as at the same time the actual functioning of the managing entity. The principles are objective in their basis and content insofar as they express scientific knowledge about objective laws and functions of management and meet the criteria of scientific truth. However, the objectivity of principles in this sense cannot be identified with objectively existing social processes and the objective laws inherent in them. The principles of management are independent of the consciousness and will of the subject only in the sense of adequate reflection of objective laws, the needs of the state and society. They are known and formulated by people with different subjective abilities and capabilities. Therefore, it would be a mistake to interpret the provision on the objective content of management principles in such a way that objectivity guarantees their adequate implementation by any subject and under any conditions.

Thus, in our opinion, not only normativity, but also reality should be the subject of analysis of the implementation of management principles in the practical activities of government bodies.

An essential feature of the principles of public administration is their expression and consolidation, for the most part, in legal norms. The legal consolidation of principles undoubtedly brings greater specificity and stability to management relations.

Management principles are very diverse. The principles must be consistent with both the partial and overall goals of improving performance. Management principles serve not only the construction of speculative schemes. They quite strictly determine the nature of connections in the system, the structure of management bodies, the adoption and implementation of management decisions.

Thus, it seems appropriate to distinguish the following groups of management principles:

· general methodological principles formulated on the basis of knowledge of the general laws of social and public administration, enshrined in political and legal norms, or used as scientific and practical recommendations;

· specific, identified on the basis of the characteristics of the control object.

General methodological principles of management may include:

1. scientific nature;

2. systematic and comprehensive;

3. unity of command and collegiality;

4. democratic centralism (delegation of powers);

5. feedback principle.

A control method is a set of ways, methods, techniques and forms of influencing the control object to achieve the set goals. When studying management methods, it is especially necessary to take into account that the direction of their impact is determined by the specific goal set for the socio-economic system. Such a goal requires the solution of specific organizational, economic, social and technical problems, which in turn requires the use of appropriate management methods.

Management methods are classified according to the scale of management activity and the form of influence. Based on the scale of management activities, general and private methods are distinguished. General management methods are aimed at solving global problems, strategic tasks; they determine ways to achieve the main goals and objectives of the functioning of the entire system. Private management methods are used mainly in operational and current management systems

Depending on the forms of influence, methods of direct and indirect influence are used. Methods of direct influence rely on the will and authority of the state. Methods of indirect influence are based on inducing the control object to action by influencing its interests.

The classification includes the following management methods:

1. administrative (organizational and administrative);

2. economic;

3. socio-psychological.

This division of methods is to a certain extent arbitrary, since it is not possible to absolutely clearly isolate each of them: they interpenetrate and have many common features. At the same time, their inherent differences in the methods of influencing the control object make it possible to consider each of the methods separately.

The problem of management methods becomes particularly acute in the context of the transition to market relations. The most important distinctive features of the market economy being created in Russia is the transition from predominantly administrative to predominantly economic management methods.

Administrative methods. Management activities are impossible without the reasonable use of administrative methods, which are often called organizational-administrative or organizational-administrative. With their help, basic management systems are formed in the form of stable connections and relationships, provisions providing for the rights and responsibilities of divisions of the management apparatus, and individual elements of the managed system.

Organizational methods include:

· organizational design;

· regulation;

· rationing.

At the same time, specific persons and specific execution dates are not indicated.

With administrative methods (order, direction, instruction), specific performers and deadlines are indicated.

Organizational methods are based on typical situations, while managerial methods mostly relate to specific situations. Typically, administrative methods are based on organizational ones.

The essence of organizational regulation is to establish rules that are mandatory and determine the content and order of organizational activities (statutes on the enterprise, charter of the company, internal standards, regulations, instructions, rules of planning, accounting, etc.).

Organizational rationing includes norms and standards for the expenditure of resources in the process of the company's activities.

Regulation and standardization are the basis for the organizational design of new and existing firms.

Administrative methods are implemented in the form of: order, resolution, instruction, instruction, command, recommendation.

Production management is carried out on the basis of legal norms that relate to organizational, property, labor and other relations in the production process.

The forms and scale of application of administrative methods are determined by the tasks of the governing body, the level of organization of production, and the qualifications and culture of decision-makers. The more fully these parameters are presented, the less the need for administrative intervention.

Economic methods. The need for economic management methods is naturally and significantly increasing, since in the context of the development of private entrepreneurship it is not always possible and reasonable to solve, with the help of directive influence, a complex set of tasks to meet the growing needs of the population.

The essence of economic methods is to influence the economic interests of the control object with the help of prices, wages, profits, credit, taxes and other economic levers that allow creating an effective operating mechanism. Economic methods are based on the use of incentives that provide for the interest and responsibility of management employees for the consequences of decisions made and encourage employees to proactively achieve assigned tasks without special orders.

Features of economic management methods are that they:

· are based on some general rules of behavior that make it possible to maneuver resources, while administrative ones are characterized by specific targeted tasks focused on achieving the goals of the managed system by forming its clear structure, creating conditions for preparing, making and implementing decisions (although some general rules regarding , for example, methods for developing business plans, operating modes, and others may be provided for by directive acts);

· have an indirect impact through a system of relations that takes into account the interests of the object of management (administrative methods, by their nature, are not capable of focusing so fully and directly on the economic interests of the object of management);

· necessarily assume the independence of the system at all levels while at the same time assigning responsibility for decisions made and their consequences (in contrast to administrative methods, which assume a significant share of responsibility of higher decision-making bodies);

· encourage executors to prepare alternative solutions and choose the ones that best suit their interests (administrative orders are mostly unambiguous and require mandatory, precise execution).

Economic methods of management must and will inevitably occupy a dominant position. This is necessary for the normal functioning of associations, unions, and enterprises in the new economic conditions. At the same time, the number of management levels is reduced.

With the skillful use of economic management methods, governing bodies in market conditions can more easily overcome inertia in the implementation of their tasks. Self-control is strengthened, the need for administrative control is reduced to a minimum, which focuses, if necessary, on the final results.

The more widely economic methods are used, the greater the number of issues that are resolved directly at the main levels of management, closer to the source of information.

Social-psychological methods. Since people are participants in the management process, social relations and the corresponding management methods that reflect them are important and closely related to other management methods.

These include: moral encouragement (motivation), social planning, persuasion, suggestion, personal example, regulation of interpersonal and intergroup relations, creation and maintenance of a moral climate in the team.

Thus, the principles of management appear in their main form - as the basic and initial provisions of management activities, developed by science and formulated by the state. They are a means of organizing and regulating the purposeful process of influencing an object, as well as at the same time the actual functioning of the managing subject.

In turn, a management method is a set of ways, methods, techniques and forms of influencing the control object to achieve the set goals. When studying management methods, it is especially necessary to take into account that the direction of their impact is determined by the specific goal set for the socio-economic system.

2. Basic principles and methods of customs management in Russia

customs management

The scientific principle, which requires the construction of a management system and its activities on a strictly scientific basis, is normatively enshrined in the Labor Code of the Russian Federation, where one of the functions of customs authorities is to conduct research work in the field of customs affairs. In practice, this principle is implemented in scientific activities, in particular, by the Russian Customs Academy, which is part of the system of customs authorities of Russia. The purpose of the Academy’s scientific work is to obtain and apply new knowledge to solve fundamental problems of customs affairs, training, retraining and advanced training of customs personnel, as well as increasing the scientific potential of the Academy and its effective use in educational and customs fields of activity. The main objectives of the scientific work of the Academy are:

· conducting scientific research aimed at solving fundamental scientific problems in customs activities related to the justification of the customs and scientific and technical policy of the Federal Customs Service of Russia, targeted and innovative programs for the development of the Russian customs service;

· carrying out scientific research aimed at improving professional education in the customs system, educational and information technologies, scientific and methodological support of the educational process, improving the quality of training and advanced training of scientific and pedagogical personnel;

· participation in the development of educational programs, educational materials, educational standards for the specialties established for the Academy, quality standards for professional customs education;

· development of scientific creativity among students, organization of rationalization, inventive work and research work of students in close connection with the educational process;

· participation in competitions for the best scientific works, including student scientific work competitions;

· conducting joint research with foreign scientific centers, participation in international innovation projects, scientific and educational programs, scientific conferences, exchange of scientific personnel, adjuncts, doctoral students and promising students with customs educational institutions of other countries on a various basis;

· dissemination and promotion of new and advanced knowledge and results of scientific activity within the framework of the educational and methodological association of higher educational institutions of the Russian Federation for education in the field of customs, as well as in the unified system of customs authorities of Russia;

· formation of scientific schools of customs affairs.

Problems under investigation:

1. Protection of the Russian economy by customs methods.

2. Ensuring the unity of customs policy of member states of customs and political unions.

3. Legal support for customs affairs.

4. Increasing the efficiency of the functioning of customs authorities.

5. Development of modern information and technical means of customs control and information customs technologies.

6. Law enforcement, combating smuggling and corruption, countering terrorism, ensuring the own security of customs authorities.

7. Formation of competent personnel potential of customs authorities and increasing the efficiency of its use.

The principle of consistency and complexity. This principle requires both comprehensive and systematic approaches to management. Here it can be noted that the very existence of the RF Labor Code is a manifestation of the principle of complexity and consistency in the management of customs affairs. At its core, the Labor Code of the Russian Federation is a collection of provisions regulating individual elements of customs affairs. At the same time, customs business is considered precisely as a combination of such elements.

This provision allows us to take into account in one regulatory document a whole range of aspects related to the movement of goods and vehicles across the customs border, and not to turn, for example, to tax legislation for the procedure for calculating and paying customs duties, and to the legislation on the state border for the procedure for it intersections.

Systematicity is manifested in the establishment of relationships between elements of customs affairs. In the literature it is customary to call the Labor Code of the Russian Federation a “direct action document”. That is, it determines the strict procedure for applying certain provisions.

Another sign of systematicity can be the classification of objects. For example, the new Labor Code of the Russian Federation, adopted in 2003, unlike the 1993 Labor Code of the Russian Federation, provides a list of customs regimes not as a simple list, but by type of regime.

Complexity is manifested, in particular, in determining the strategy for the development of customs affairs for a certain period. Thus, by Decree of the Government of the Russian Federation dated December 14, 2005 No. 2225-r, the concept for the development of customs authorities was approved. The concept notes that “the purpose of the Concept is to determine the most effective methods for implementing tasks in the field of customs in accordance with international standards and the legislation of the Russian Federation, it is the basis for the development of programs and plans for the development of the customs authorities of the Russian Federation in the medium and long term. The concept has been developed in accordance with the Constitution of the Russian Federation, federal laws and other regulatory legal acts of the Russian Federation, as well as on the basis of international legal acts in the field of customs."

The principle of unity of command in management and collegiality in decision-making. It presupposes, on the one hand, collegiality of management, and on the other, the establishment of the strictest personal responsibility for executive functions. Collegiality does not exclude, but presupposes the personal responsibility of each employee for the work entrusted to him. In customs authorities at all levels of management, the principle of unity of command operates constantly, since the heads of customs authorities are legally vested with the rights and functions of a single commander. This is expressed in the completeness and scope of power granted to solve the tasks assigned to this structure; the presence of legislative support for the implementation of this function with responsibility to the state for the use of the granted rights; in personnel and structural support for the implementation of the rights of single-managers; in material and financial support for law enforcement activities by the state; the presence of state guarantees of social security for personnel of paramilitary and law enforcement structures. On the principle of unity of command, the head of the Federal Customs Service of Russia manages the system of customs authorities. The most important issues of customs management are considered at meetings of the board of the Federal Customs Service of Russia. Decisions made at meetings of the board, formalized by order of the head of the Federal Customs Service of Russia, are mandatory for execution by all customs authorities and employees. The heads of regional customs departments operate on the principle of unity of command, relying in their activities on the boards of departments, as well as the heads of the Russian Customs Academy, the Main Scientific Information and Computing Center, the Central Customs Laboratory and other organizations subordinate to the Federal Customs Service of Russia. The principle of unity of command is implemented in their management activities by the heads of customs houses and customs posts. Success in customs management is ensured by the unity of actions of all officials, bodies and organizations of the customs system involved in management. In this case, a clear definition of the specifics of the place and role of each, a clear distribution of their competence, functions and rights in the common cause is very important. For this purpose, the regulatory documents issued by the Federal Customs Service of Russia and regulations on the customs authorities of the Russian Federation and their divisions are of great importance.

The principle of democratic centralism (delegation of powers). This principle is one of the most important and means the need for a reasonable, rational combination of centralized and decentralized principles in management. At the state level, this is the relationship between the center and the regions. In relation to customs business, this principle means that when a task is transferred from the sphere of activity of a superior body to a subordinate, the rights to solve it must also be transferred, and the subordinate must take responsibility for them.

In practice, this principle is enshrined through the establishment of a four-level structure of customs authorities in the Labor Code of the Russian Federation. In this case, the functions and, accordingly, the rights of each level are determined by the corresponding regulations on the customs authority.

So, for example, the right to cancel the appealed decision of an official of a customs authority can be made by the head of this customs authority, but only a higher customs authority can cancel the decision of a customs authority or its head.

Feedback principle. Feedback information allows the management subject to have an idea of ​​the state of the system at each given moment in time, of the achievement of a given goal, in order to influence the system and ensure the implementation of management decisions.

As manifestations of feedback, we can consider data from customs statistics of foreign trade in conjunction with special customs statistics. These data make it possible to judge the state of the controlled system and its reactions to certain influences.

Another manifestation of feedback may be reports provided by customs authorities or customs authorities, both systematic according to established forms, and one-time, upon request.

Another feedback channel is direct interaction with participants in foreign economic activity. This type of communication is implemented in various advisory boards. Also, as an option, helplines may be considered.

The identification of private principles of customs management involves ensuring throughout the Russian Federation a stable legal regime for foreign trade, based on the following international principles approved by the World Customs Organization:

· standardization and improvement of customs legislation, development of norms, rules and procedures taking into account international standards;

· transparency and predictability. Customs legislation, norms, rules and procedures in the field of customs affairs are applied consistently; they are unified, generally known and brought to the attention of all interested parties in an accessible form;

· minimal intervention. Customs authorities comply with the principles of selectivity and sufficiency of customs control to the maximum extent possible, and apply a risk management system;

· customer orientation. Customs administration is aimed at improving the quality of customs procedures in relation to legal entities and individuals as participants in foreign trade activities;

· cooperation and partnership. The activities of customs authorities include the development of cooperation with all participants in the foreign trade process, including government agencies, the business community, and customs services of other states;

· balance in terms of the relationship between customs control in the field of security and measures to promote trade development.

When studying management methods, it is especially necessary to take into account that the direction of their impact is determined by the specific goal set for the socio-economic system, including the customs service. Such a goal requires the solution of specific organizational, economic, social and technical problems, which in turn requires the use of appropriate management methods.

In the process of implementing such management functions as organization and regulation in customs authorities, with the help of organizational and administrative (administrative) methods, relationships are formed that include such aspects of the activities of employees and teams as duty, authority, responsibility, disciplinary requirements, etc. Features of organizational - administrative methods in customs authorities, as state ones, is that they express a direct directive impact on the system as a whole or on its elements separately; enable the head of the customs authority to make an unambiguous decision; are based on the mandatory execution of regulatory and directive documents. The customs authorities use three groups of organizational and administrative methods: organizational, administrative and disciplinary.

The leading place is given to the methods of organizational influence that make up the first group. They represent the long-term consolidation of organizational connections in the system, which serves as the basis for its management, and include regulation, standardization and instruction.

Regulation is a rigid type of organizational influence. It establishes in the customs authorities the basis for the organization of the system and the processes occurring in them, and consists in the development and implementation of organizational provisions, which include: provisions of a general organizational nature, establishing the organizational isolation and order of functioning of the customs system as a whole; provisions defining and establishing the internal work procedure, the organizational status of various divisions, their tasks, functions, powers; typical department structures; job regulation carried out by staffing schedules and job descriptions.

Rationing is a less stringent type of organizational influence and consists in establishing norms and standards that serve as guidelines for activity and establish its boundaries along the upper and lower limits. Organizational regulation determines the ways and procedures for performing functions and responsibilities, the necessary norms, rules of action and interaction in the customs system. In the practice of managing customs and authorities, some time standards and other standards are used and there is a constant process of their improvement. Instruction always takes the form of methodological and informational assistance aimed at successfully completing the work.

The second group of organizational and administrative management methods are methods of administrative influence, which are expressed in the daily operational support of the coordinated work of management bodies. These are methods of ongoing organizational work based on the organizational structure formed through organizational influence.

The methods of administrative influence in the customs system are based on powers and responsibilities. These methods are implemented by making decisions of the board of the Federal Customs Service of Russia, issuing orders, instructions, regulations, provisions, resolutions on documents, as well as making and communicating management decisions orally. Orders in the customs system are issued only by line managers, orders - by their deputies and heads of functional services within the limits of the rights and powers delegated to them. In Russia, deputy managers also have the right to sign orders within the limits of their authority.

The third group of organizational and administrative management methods are methods of disciplinary action. The essence of these methods in customs authorities is to establish responsibility. They are intended to maintain the stability of organizational relationships in the management system through disciplinary requirements and a system of responsibility. There are personal, collective, material, moral and official responsibility. All of these three groups of organizational and administrative methods are used in the customs system, both separately and jointly, complementing and enriching each other.

Legal methods are a set of legal means and methods of influencing the elements of the socio-economic system and the relationships between them in the management process. Legal methods include: development, use and application of legal norms, formation of legal relations, compliance with the requirements of legal acts. Legal norms establish the place of all customs authorities in the customs system and methods of managing them, determine the nature and content of the relationships they enter into with other organizations. The main legal norms are: the Labor Code of the Russian Federation, the Law “On Service in the Customs Authorities of the Russian Federation”, Regulations on the Federal Customs Service of Russia, provisions on other customs authorities of the Russian Federation and a number of others. The activities of the administrative apparatus of customs authorities are regulated by legal acts of labor, civil, economic and some other legislation.

Social and psychological management methods occupy an important place among management methods in the customs system, therefore there is a close relationship between the social characteristics of the team, the economic and organizational indicators of its activities. Thus, the effectiveness of the official activities of customs authorities largely depends, for example, on staff turnover, which is often caused by social and psychological working conditions in customs, as well as on factors such as discipline, conscientiousness of employees, psychological climate in the team, etc. Social and psychological management methods are specific ways and techniques of influencing the process of formation and development of a team, on the social processes occurring within it. The goal of social and psychological methods is to ensure the growing social needs of employees, their comprehensive harmonious development and, on this basis, to increase the individual’s performance activity and the effective performance of teams. These management methods are based on the use of a social mechanism operating in a team, which includes informal groups, the role and status of the individual, the system of relationships in the team, social needs and other social aspects. Social management methods include methods of social regulation, social regulation, social continuity, social innovation and motivation. Methods of social impact are reflected in plans for the social development of customs authorities, including measures to improve the cultural, educational and qualification level of employees, to combat staff turnover, and to improve working and living conditions.

Psychological management methods are aimed at regulating relations between customs officials by creating an optimal psychological climate in teams. These include methods: recruiting small groups and teams; humanization of labor; psychological motivation (motivation), professional selection and training. The use of psychological management methods should be carried out in conjunction with social, organizational and economic methods, so that only in this interaction can an optimal solution to the complex problems of the social development of the team be achieved.

Economic management methods are a system of methods for purposefully influencing a management object, built on the use of economic interests. Economic management methods in customs authorities include: centralized planning and the method of economic incentives. An important feature of economic management methods is that they are aimed at ensuring the unity of systemic state, collective and personal interests, which in customs authorities is realized through two aspects: the first is management by establishing directive planning targets for the formation of the revenue side of the budget of the Russian Federation, and the second is management based on the creation and use of a customs system development fund. The method of economic incentives is based on the second aspect and includes material incentives, collective material interest and economic responsibility.

Thus, having examined the process of managing the customs business, we can conclude that the basic principles and methods of management highlighted in the first chapter are fully applied in the customs business. Also, in addition to the general principles of management, we noted specific ones characteristic of customs affairs.

3. Efficiency of management principles and methods

As noted above, the key role in assessing the effectiveness of any system is played by the goals set for it, because represent a specific state of individual characteristics of the system, the achievement of which is desirable for it and towards which its activities are aimed. Accordingly, below we will consider the tasks facing the Federal Customs Service of Russia and the criteria for achieving them.

The activities of the Federal Customs Service of Russia, within the established powers, are also aimed at achieving the strategic goals set for it and solving tactical tasks. The strategic goals and tactical objectives of the Federal Customs Service of Russia are determined taking into account the instructions set out in the Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation, in the Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation, in accordance with the main objectives of the economic policy of the Government of the Russian Federation, as well as goals and objectives , reflected in the Program of socio-economic development of the Russian Federation for the medium term.

Strategic goal No. 1.

Increasing the level of compliance with the customs legislation of the Russian Federation, ensuring the completeness and timeliness of payment of customs duties, taxes and customs fees.

The relevance of the goal is determined by the fact that from ensuring the completeness and timeliness of the payment of customs duties to the federal budget while simultaneously increasing the level of compliance with the customs legislation of the Russian Federation and customs administration in terms of the correct calculation of customs duties, the timeliness and completeness of their collection, taking the necessary measures to reduce the debt on them payment depends on the stable execution of the federal budget revenues. Additional opportunities to increase the revenue side of the federal budget will make it possible to successfully solve the problems of macroeconomic stability and integration of the Russian economy into the international economic space.

The degree of achievement of the first strategic goal of the Federal Customs Service of Russia is characterized by the following indicators:

· the share of claims (applications) against customs authorities, in which the courts made decisions not in favor of the customs authorities, in the total number of claims (applications) considered by the courts;

· execution of the federal law on the federal budget regarding the transfer of customs duties;

· the share of customs payments transferred by participants in foreign trade activities in violation of the deadlines established by regulatory documents in the total amount of customs payments transferred to the federal budget.

Strategic goal No. 2.

Improving the quality of services provided by customs authorities, reducing costs for participants in foreign economic activity and the state associated with customs clearance and customs control.

The relevance of the goal is determined by the fact that optimizing customs procedures, increasing their transparency, expanding the practice of informing and consulting participants in foreign trade activities, as well as developing customs infrastructure and increasing the throughput capacity and technical equipment of checkpoints across the State Border of the Russian Federation helps create favorable conditions for foreign economic activity and improve the quality provision of customs services to legal entities and individuals as participants in foreign economic activity, and influences the growth rate of economic development, business activity, and the level of well-being of the population.

The degree of achievement of the second strategic goal of the Federal Customs Service of Russia is characterized by the following indicators:

· the time of customs procedures required for the release of goods during customs clearance at the place of their declaration;

· time to complete customs procedures at automobile checkpoints across the State Border of the Russian Federation;

· the share of public services and functions provided and performed by the Federal Customs Service of Russia in accordance with administrative regulations in the total volume of public services and functions of the Federal Customs Service of Russia;

· the share of participants in foreign economic activity who generally have a positive assessment of the work of customs authorities, in the total number of respondents.

Strategic goal No. 3.

Detection and suppression of smuggling of weapons, drugs, counterfeit products and other goods prohibited for import into the Russian Federation, as well as goods, objects and valuables, the export of which is prohibited outside the Russian Federation.

The relevance of the goal is determined by the need for the participation of customs authorities in ensuring the interests of the economic security of the state. In the context of the existing degree of criminalization of foreign economic activity, the complex operational and crime situation in border regions, the phenomenon of smuggling poses not only a significant threat to the interests of economic security, but also creates the preconditions for international crime, including those associated with international terrorism and drug trafficking.

The degree of achievement of the third strategic goal of the Federal Customs Service of Russia is characterized by the following indicators:

· the share of goods imported into the customs territory of the Russian Federation in respect of which the customs authorities have taken measures to eliminate violations of the legislation of the Russian Federation in the total number of imported goods;

· the share of criminal cases initiated by customs authorities in the total volume of registered crimes within the competence of customs authorities.

Achieving the strategic goals of the Federal Customs Service of Russia will be ensured by solving tactical tasks corresponding to the scope of activity and functions of customs authorities established in accordance with the legislation of the Russian Federation.

Strategic goal No. 1 “Increasing the level of compliance with the customs legislation of the Russian Federation, ensuring the completeness and timeliness of payment of customs duties, taxes and customs fees” is achieved by solving the following tactical tasks.

Task 1.1. Reducing debt to the federal budget for the payment of customs duties, including through strengthening control and optimizing the application of measures to prevent the occurrence of such debt.

· control over the correctness of calculation, completeness and timeliness of payment of customs duties;

· monitoring the effective functioning of the centralized system of accounting and control of the receipt of customs payments to the federal budget;

· work on forced collection of customs duties, penalties and fines in accordance with the procedure established by the legislation of the Russian Federation;

· departmental control.

The indicators for solving problem 1.1 are:

1. The amount of liquidated debt for payment of customs duties and penalties.

2. The share of debt resulting from the unlawful use of benefits (including misuse) in the total amount of benefits provided.

3. The share of debt arising under warranty obligations in the total amount of existing warranty obligations.

Problem 1.2. Strengthening control over the accuracy of declaration of goods.

Solving this problem involves organizing and conducting:

· work to ensure that customs authorities make objective and informed decisions when determining the customs value of goods transported across the customs border of the Russian Federation;

· control of the customs value of goods through customs audits and verification activities using other forms of customs control;

· control over the turnover of excisable goods;

· bilateral consultative meetings of specialists from customs authorities of the Russian Federation and counterparty countries in order to compare foreign trade statistics data.

The indicators for solving problem 1.2 are:

1. The share of collected customs duties as a result of adjustments to the customs value of goods in the total amount of additional accrued customs duties based on the results of adjustments to the customs value of goods.

2. The discrepancy between the indicators of imports of the Russian Federation from countries of the world (according to the Federal Customs Service of Russia) and exports of countries of the world to the Russian Federation (according to the International Monetary Fund)

Problem 1.3. Increasing the efficiency of currency control.

Solving this problem involves organizing and conducting:

· control over the execution of foreign trade barter transactions;

· customs control over the movement of precious metals and precious stones with the participation of controllers of the Ministry of Finance of Russia;

· control over the receipt of revenue from export operations and the validity of payments on imports related to the movement of goods and vehicles across the customs border of the Russian Federation.

The indicator for solving problem 1.3 is:

1. Identified violations of the currency legislation of the Russian Federation in value terms.

Problem 1.4. Improving the legislation of the Russian Federation, the application of which falls within the competence of customs authorities and monitoring its compliance. Increasing the level of legality of decisions taken (performed) by customs authorities, actions (inaction) in the field of customs affairs.

Solving this problem involves organizing and conducting:

· work on the preparation of normative legal acts in the established field of activity on the basis of and in pursuance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation;

· measures aimed at reducing the proportion of unlawful decisions made, actions/inactions of officials during customs clearance and customs control through the implementation of measures aimed at improving the work of defending the position of customs authorities in the courts.

The indicator for solving problem 1.4 is:

1. The share of cases of administrative offenses in which decisions were made to impose punishment and proceedings were not terminated in connection with an appeal/protest, in the total number of cases initiated for administrative offenses.

The main performance indicators of customs authorities are given below.

In 2007, the tasks of increasing the level of compliance with the customs legislation of the Russian Federation and ensuring the completeness and timeliness of collection of customs duties were successfully resolved.

More than 3 trillion were transferred to the federal budget. rubles The implementation of the Federal Law of December 19, 2006 No. 238-FZ “On the Federal Budget for 2007” regarding the transfer of customs duties amounted to 102%. For the balanced development of the economy of the Russian Federation, it is also important that in 2007 customs payments were transferred by 13% more than in 2006. This was facilitated by a significant overfulfillment of tasks for collecting import payments, which was achieved due to increased efficiency of customs administration.

To unify the customs legislation of the Russian Federation with international standards, it is necessary to rely on such forms and methods of customs administration as preliminary and electronic declaration, the introduction of a risk management system, the use of simplified customs procedures, and the introduction of modern information technologies.

In 2007, significant work was done to improve customs clearance and customs control. The main results of this work can be considered an increase in the number of customs authorities that have sufficient technical equipment to use electronic declaration, the acquisition and commissioning of inspection systems at automobile checkpoints across the State Border of the Russian Federation (hereinafter referred to as the BCP), as well as the development of the concept of customs control after the goods are released.

Taking into account three years of experience in using the risk management system, a lot of work has been done to optimize the basic regulatory legal documents regulating the use of its technologies. As a result, it was possible to reduce the time spent on going through customs control procedures at the checkpoint to an average of 20 minutes. At the same time, the use of preliminary electronic declaration allows you to increase the time spent to 12-15 minutes.

In 2007, customs authorities took a number of effective measures to improve the efficiency of control over the movement of goods containing intellectual property. Thus, an Agreement on interaction between the Federal Customs Service and the Federal Service for Intellectual Property, Patents and Trademarks was concluded. The Administrative Regulations entered into force, providing for the simplification of the procedure for entering intellectual property into the customs register of intellectual property, as well as expanding the powers of customs authorities to take measures related to the suspension of the release of goods that have signs of counterfeit.

To create conditions that would improve the efficiency of customs authorities, systematic work was carried out to optimize their structure, taking into account the intensity of development of foreign economic activity of the regions. The structure of the Federal Customs Service of Russia has also undergone changes.

Work has intensified to improve customs legislation.

The Federal Customs Service of Russia has prepared amendments to the Labor Code of the Russian Federation and to the Code of Administrative Offenses of Russia regarding the unified customs transit procedure, mandatory preliminary notification, as well as other topical issues. Work is underway to develop a bill on Russia's accession to the Kyoto Convention on the Simplification and Harmonization of Customs Procedures.

The implementation of these projects will contribute to the unification of the customs legislation of the Russian Federation with international standards and will reduce the time of customs procedures.

Since the beginning of 2007, the Federal Customs Service of Russia has successfully transitioned to the use of a new form of cargo customs declaration, unified with a single administrative document used in the countries of the European Union.

The unification of customs procedures and rules to ensure the free movement of goods and vehicles across the territory of member states of integration associations has become one of the leading activities of customs authorities in international customs cooperation.

The collegial body of the customs service and participants in foreign economic activity, the Public Advisory Council on Customs Policy under the Federal Customs Service of Russia, has resumed its work.

Law enforcement activities of customs authorities were aimed at identifying and suppressing the smuggling of weapons, drugs, counterfeit products and other goods restricted for import into the Russian Federation, as well as goods, objects and valuables, the export of which is prohibited from the Russian Federation.

In 2007, customs authorities organized and successfully carried out measures to suppress the smuggling of currency valuables, jewelry, weapons, military equipment, dual-use products and technologies, weapons, ammunition, explosives, nuclear materials, radioactive substances, intellectual property, items representing cultural and historical value, as well as endangered wild flora and fauna.

Interaction between customs authorities and law enforcement agencies of the Russian Federation and other states, as well as with international organizations, was actively developing.

The analytical program of the Federal Customs Service of Russia "Combating manifestations of corruption and malfeasance in customs authorities for the period 2007 - 2009" was implemented.

The share of criminal cases regarding corruption, initiated based on materials from the internal security units of customs authorities, in the total number of criminal cases initiated by all law enforcement agencies of the Russian Federation against customs officials, amounted to 83%.

The results of the activities of customs authorities in 2009 indicate the successful solution of the tasks assigned to them.

Conclusion

As a result of our research, we have identified the basic principles of management:

1) scientific character;

2) consistency and complexity;

3) unity of command and collegiality;

4) democratic centralism (delegation of powers);

5) feedback principle.

...

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