Using account 98 in accounting

Account 98 accounting necessary to reflect information about income that is received in the current period, but can only be attributed to transactions that will take place in the future. With the help of this account, information on incoming assets (non-current or financial) is promptly processed, the financial benefit from which will arise in the future.

According to paragraph 12 of PBU 9/99, income can be recognized and taken into account if there is an exact certainty that the potential benefit from the acquired assets will follow in the future.

The use of account 98 is as follows: it is formed from income that is expected in the future, such as:

1. The difference that is expected from the excess of lease payments over the value of the property transferred to the finance lease (clause 4 of the Instructions, approved by order of the Ministry of Finance dated February 17, 1997 No. 15 - until 2001, deferred income was taken into account on account 83).
2. Budgetary funds have been allocated for the acquisition of non-current assets or for financing current expenses (clause 9 PBU 13/2000).
3. Fixed assets received free of charge (clause 29 of the order of the Ministry of Finance of October 13, 2003 No. 91n).
4. The difference formed between the amount of recovery from the perpetrators for the stolen property and the cost of the shortage (order of the Ministry of Finance dated October 31, 2000 No. 94n - description of account 98).

Account 98 of accounting is a passive, reporting and distribution register. The credit of the account reflects the amounts of receipts relating to future periods. For debit - transferred income at the onset of this reporting period. The balance of the account is always in credit.

Account Analytics 98

In accordance with the Chart of Accounts, the deferred income account is supposed to be used to summarize a wide variety of information. In order to organize information, it is recommended to open such sub-accounts for account 98 (in postings they are indicated through a “dot” or a hyphen):

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• 01 - the following income is taken into account: rent paid in advance, subscription fee for service, subscription for transportation, fee for public utilities etc.;
• 02 - gratuitously received receipts;
• 03 - expected receipt of debt for shortages identified earlier;
• 04 - excess of the amount of recovery from the perpetrators over the cost of shortages.

Each sub-account maintains a separate account for each type of income. The list of sub-accounts is open - enterprises can independently add other sub-accounts in accordance with their needs. The types of sub-accounts to be opened should be indicated in the accounting policy of the enterprise.

Typical postings on account 98

Account 98 postings are described in the chart of accounts. Using subaccounts, the main transactions look like this:

• Dt 08 Kt 98.02 - fixed assets received free of charge at market value were accepted for accounting;
• Dt 98.02 Kt 91.01 - recognized income in the amount of monthly depreciation;
• Dt 86 Kt 98.02 - budget funds have been received, which are aimed at financing expenses;
• Dt 94 Kt 98.03 - the amount of the shortage, confirmed in the court decision, is reflected in the accounting;
• Dt 98.03 Kt 91 - the amount of the shortage has been repaid;
• Dt 73 Kt 98.04 - reflects the amount of the difference between the amount of recovery of the shortage from the guilty employee and the real price of the lost property;
• Dt 51 Kt 98.01 - an advance payment was received on rent for six months in advance;
• Kt 98.01 Kt 90.01 - reflects the monthly rental payment;
• Dt 10 Kt 98.02 - free material was received for production, reflected in accounting at market value;
• Dt 08 Ct 98.02 - equipment was transferred to the balance as a charity;
• Dt 62 Kt 98.05 - transport was leased;
• Dt 98.05 Kt 90.01 - a regular lease payment has been accrued;
• Dt 51 Kt 98.02 - a grant was received with targeted use for landscaping;
• Dt 98.02 Ct 91.01 — plants were planted in the territories acquired at the expense of the grant.

Reflection in the balance sheet

The deferred income account has a permanent credit balance at the end of the reporting period. For this reason, in the balance sheet, the balance is reflected in liabilities in line 1530. It reflects only clearly indicated in regulations income:

• budget receipts to finance expenditures;
• unused special-purpose financing funds remaining from the previous period;
• the difference between the total value of lease payments and the value of the asset on the balance sheet of the lessee.

Companies receiving targeted financing from state and non-budgetary funds reflect the use of such targeted revenues on account 98. At the end of the year, the amounts of unused balances of targeted financing from account 86 are transferred to account 98.

In this case, the data from account 98 are excluded from the calculation formula net assets enterprises (clause 6 of the Procedure, approved by order of the Ministry of Finance dated August 28, 2014 No. 84n).

For the timely reflection in accounting of information on receipts that will bring benefits in the future, account 98 is used. By its nature, this is a passive account that has a special position in accounting. It is recommended to open sub-accounts for the account to account for each of the types of income. In addition, it is recommended to keep records in the context of each of the assets or other receipts. The credit balance on the account at the end of the year is reflected in line 1530 of the balance sheet.

Account 98 « revenue of the future periods » performs an important corrective function, since it often happens that an enterprise simultaneously receives income for several reporting periods at once, for example, annual (quarterly) payment for leased property, payments for sold subscriptions or planned transportation, etc. That is, the company accepts payment for services, the profit from the provision of which should be taken into account in the future. The use of the 98th account will make it possible to distribute the proceeds corresponding to each reporting period, thereby streamlining tax payments.

How accounting for deferred income is carried out , and by what criteria such income should be determined, this publication will tell.

Deferred income: what applies to them

Deferred income reflects receipts for services, the implementation of which will last for a long time, but payment for them has already been received. These can be payments:

• for rent of buildings, machine tools, vehicles, etc.;
• for housing and utilities;
• for the carriage of goods;
• behind Passenger Transportation when purchased tickets are sold for use in future periods;
• for various subscriptions.

In addition, targeted revenues are recorded on account 98 - grants, tranches (if there are state support programs).

Deferred income: structure of account 98

The main function of the account is to combine analytical information about the income of future periods. Depending on the source of origin of payments to the account, the following sub-accounts are opened, provided by the Plan accounts:

• 98/1 "Income received on account of future periods";
• 98/2 "Gratuitous receipts";
• 98/3 "Income from compensation for shortages established for previous periods";
• 98/4 "Differences between the amounts to be recovered from the perpetrators and the value of the missing property according to the balance sheet", etc.

The credit records the incoming amounts attributable to DBP, the debit records the amounts transferred when income is recognized.

There is no separate PBU “Deferred Income”, the use of the account is regulated by the Chart of Accounts, PBU 9/99 “Income”, PBU 13/2000 “Accounting for State Assistance”. Today, future income can be considered:

• target budget financing;
• the cost of gratuitously supplied OS, MPZ;
• the difference between the amount of lease payments under the agreement and the value of the property in leasing.

Where are deferred income reflected in the balance sheet?

Account 98 is passive, and line 1530 is assigned to it in the balance sheet, which reflects deferred income . The credit balance of account 98 recorded on it indicates that the company has a balance of receipts that will be recognized as revenue in the period directly related to the payment.

Note that an increase in deferred income indicates an increase in the company's work aimed at attracting counterparties, the intensity of the provision of services, gratuitous receipt of assets or targeted state assistance.

Postings to reflect in deferred income accounting

Here are the main records that the accountant operates, taking into account future income:

Operation
Received funds like DBP
Write-off of a part of funds related to the current period
Receipt of funding from the budget
Write-off of target funds in the corresponding period
Reflected the initial cost of fixed assets, inventories or goods received free of charge
Recognized income on gratuitously received fixed assets (monthly depreciation)
Recognized revenue from goods received free of charge, inventory
The amount of shortfalls for previous periods is set
Received funds to pay for damages from shortages
Recognition of income from the payment for the repayment of shortages

Thus, the amounts from the loan 98 are written off in installments as revenue from deferred income is accepted.

Example:

On July 10, 2017, a donation agreement formalized the receipt of 100 kg of honey in the amount of 10,000 rubles. (with an expert assessment of the market value) to the confectionery production of Alfa LLC. Raw materials are written off gradually:

• in July 50 kg;
• in August 30 kg;
• in September 20 kg.

The receipt of honey is issued by a receipt order, in accounting it is recorded:

• D / t 10 - K / t 98/2 in the amount of 10,000 rubles.

The release of raw materials into production is executed in stages:

• in July 50 kg:
  • D / t 20 - K / t 10 in the amount of 5000 rubles. (50 kg * 100 rubles/kg)
  • D / t 98/2 - K / t 91/1 for 5000 rubles. – other income was recognized (according to PBU 9/99) of the reporting month;
• in August 30 kg:
  • D / t 20 - K / t 10 for 3000 rubles. (30*100)
  • D / t 98/2 - K / t 91/1 for 3000 rubles. – recognized income for August;
• in September 20 kg:
  • D / t 20 - K / t 10 for 2000 rubles. (20*100)
  • D / t 98/2 - K / t 91/1 for 2000 rubles. September income is recognized.

Inventory of deferred income

Carrying out the procedure for comparing the existing balances on account 98 is mandatory. As a rule, they inventory them at the end of the financial year, carefully reconciling the amount of receipts with the data of analytical articles and primary documents, as well as controlling the recognition of revenue, i.e. write-off from account 98, in those periods when future income becomes relevant.

The main objective of the inventory is to verify the accuracy of information on the account and related analytics, as well as the compliance of the reflection of these operations with the accounting policy adopted by the company.

The Chart of Accounts provides for account 97 “Deferred expenses” and account 98 “Deferred income”. What are these accounts? What are they used for? What should be taken into account? Let's talk in the article about the features of accounting for income and expenses related to future periods on these accounts, we will analyze the transactions.

Each enterprise has expenses that are associated with the development of new workshops, enterprises, equipment that arise before the release of products. These are the costs associated with the development of cost estimates for commissioning, for wages employees who are involved in this kind of work, etc.

These expenses should be included in expenses for future periods and in the cost of goods, services, works in proportion to their release.

These are expenses that are incurred in the reporting period, but which relate to future periods of the report.

Accounting for expenses on account 97

Accounting for deferred expenses is carried out on an active account 97. The debit of this account reflects the expenses that were incurred in this period, but related to future periods, the credit reflects the expenses written off for the reporting period. The write-off of such expenses is reflected in the following posting: D97 K10.70.68.69.

Such expenses are written off gradually until the maturity of the development period established by the institution (no more than 2 years), the write-off entry has the form D20, 23 K97.

Example:

For clarity, let's look at an example of accounting for future expenses and the procedure for writing them off. The organization decided to insure its property for 6 months (from 01/01/2014 to 06/30/2014). Insurance Company issued an invoice showing the sum insured. The organization pays this account in full, but the organization can at any time terminate the contract and return the balance of funds. In this case, the incurred insurance costs cannot be written off immediately as expenses. The costs are evenly distributed over the entire period of insurance, that is, the amount is divided into 6 months. Every month, 1/6 of the amount of insurance is written off to the organization's expenses for the current month.

What postings need to be made in accounting in this example? How will account 97 be closed?

Postings for deferred expenses:

Thus, there will be a gradual write-off of deferred expenses, at the end of the insurance period, account 97 will be completely reset and closed.

Accounting for income on account 98

Incomes related to future periods are incomes that are received or accrued in the reporting period, but relate to future periods, as well as future receipts of debts due to shortfalls identified in the reporting period of previous years, etc. Accounting for deferred income is kept on account 98 accounting.

On credit 98 accounts reflect the amount of income that relates to future periods, on debit reflect the amounts that are transferred with the onset of the reporting period to the accounts to which such income relates.

Deferred income includes income:

• from rent for equipment, cars, premises;
• from paying for an apartment;
• from paying utility bills;
• from transport cargo;
• from cargo transportation by tickets;
• subscription fee for the use of Internet and communication services.

98 accounting account may have such sub-accounts for analytical accounting, such as:

• 98/1 “Income that was received on account of the future period;
• 98/2 "Receipts gratuitous";
• 98/3 “Future receipts of debts arising from shortages that have been identified over periods of past years”;
• 98/4 "The difference between the amount to be recovered from the perpetrators and the book value of the identified shortages of valuables."

The amounts of income received on account of future periods, which were received on the accounts of accounting for funds and settlements with various debtors, reflect the entries:

• D51 (52.50.55) K98 / 1 - receipt of funds;
• D98 / 1 K91.90 - write-off of income with the onset of the reporting period to which it relates;
• D86 K98 / 2 - in the case of the use by the institution of budgetary funds that were intended to finance production stocks;
• D98 / 2K91.90 - write-off of funds (target) with the onset of the period in which current expenses are written off;
• D20 K02 and D98/2 K91/1 - depreciation charges on fixed assets received free of charge.

The amounts for shortages of valuables identified in previous periods are reflected in the postings:

• D94.73 / 2 K98 - reflection on the shortage of receivables;
• D50,51,52 K73 / 2 - receipt of funds, as repayment of receivables in case of damages;
• D98/3 K91/2 - write-off to income for the reporting period as part of the income of future periods is received.

Example:

For example, let's take goods and materials received by the organization free of charge. Such goods and materials received under a donation agreement cannot be immediately recognized as income, income is recognized gradually as these goods and materials are used. The organization received a fixed asset - a machine tool under a donation agreement. This machine is recognized as deferred income. What transactions need to be reflected in accounting?

Postings for accounting of deferred income:

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Ministry of Education of the Russian Federation

Federal Agency for Education

Volga State Social and Humanitarian Academy

Psychology faculty

Course work

On the topic: Socio-psychological factors for increasing the efficiency of employees in the organization

Performed:

1st year master's student

Social Psychology

Abramova Svetlana Sergeevna

Samara 2011

Introduction

Chapter 1. Theoretical basis organization structures

1.1 Organization as an "implicit" model

1.2 Building organizational structures in modern conditions

1.3 Main types of activities of production and management technologies

Chapter 2

2.1 Trends in improving the performance of employees in the organization

2.2 Two groups of factors that determine the nature of interaction in the organization

2.3 The influence of socio-psychological factors of employees' activities on improving efficiency in the organization

Conclusion

Bibliography

implicit model employee organizational structure

Introduction

The relevance of the research topic is dictated by the current increased interest in the study of psychological aspects management activities. Not by chance, organizational psychology and social psychology of management are the most dynamically developing areas of psychological knowledge. In addition, fundamental changes in cultural, political and economic life Russian society require scientific understanding of those processes that are associated with the reform of established forms of social interactions. Behind the change in political and economic relations, first of all, there is a qualitative transformation of relations of a socio-psychological nature.

In this regard, the success of the reforms carried out in recent years directly depends on how the emerging forms social relations will meet current trends in the development of Russian society.

The most important area in the space of social relations is the interaction within labor collective. Not only the effectiveness of joint activities, expressed in economic indicators but also the attitude of employees towards their work, emotional attitude, extrinsic motivation and, ultimately, job satisfaction. Social psychological climate plays an important role in creating corporate culture and increase the efficiency of the functioning of the team, united by a common goal.

An object research: activities of employees of the organization.

Item research: socio-psychological factors.

aim is a description and theoretical substantiation of the influence of socio-psychological factors on improving the efficiency of activities in the organization.

Chapter 1. Theoreticalother basics of the organization structure

1.1 Organization as an "implicit" model

To the generally accepted postulates contemporary view about the organization as social institution can include the following:

1) each organization exists in the dimension of space and time; the existence of an organization can be viewed either as its functioning or as its development;

2) the difference between functioning and development consists in a different ratio of the influence of external or internal (in relation to the organization) circumstances and factors;

3) the functioning of the organization is spoken of in cases where the need for change is given from the outside, but at the same time no significant changes occur within the organized integrity (for example, the relationship between parts does not change);

4) the main problems arise when trying to understand the essence of "development of the organization". On the one hand, it is assumed that the source of change is within the organization. On the other hand, the changes themselves can be "progressive" or "regressive".

At the same time, each time the question remains open, what is the internal environment of the organization.

1.2 Building organizational structures in modern conditions

An element without which no organization can exist is its structure. This concept describes internal structure organization, its "morphology" or "architectonics", the presence of separate parts and the relationship between them, the degree of rigidity / flexibility of the organizational configuration, types of interactions between internal elements. In the literature and management practice, the main three type organizational structure:

1) linear;

2) functional;

3) adaptive.

1. Linear organizational structure, which is often called pyramidal, bureaucratic,- strictly hierarchically organized, characterized by the division of areas of responsibility and unity of command.

stand out two subtype of linear organizational structure: flat And high, differing in the number of hierarchical levels in relation to the total number of employees.

Advantages of linear organizational structures:

1) a clear system of mutual relations;

2) speed of reaction in response to direct orders;

3) coordination of actions of performers;

4) efficiency in decision-making;

5) clearly expressed personal responsibility of the leader for the decisions made.

The main problem of organizational structures of this type is the limited number of subordinates who can "close" to one leader, i.e., the limited range (sphere) of control.

The range of control is determined by the number of connections in the unit (organization). The effectiveness of managerial activity depends on the type and number of connections, the number of which is constantly growing with an increase in the number of employees, which significantly complicates the activities of the manager. Link types:

* direct single between subordinates;

* cross between subordinates;

* direct between the leader and any combination of subordinates.

Fig. 11. Types of connections

The greater the number of connections and the more informal they are, the narrower the range of control must be to maintain effective management over the structure. Therefore, when implementing complex activities that require employees to have a large number of coordination, clarifications, and consultations on the part of the manager, a narrow range of control and a high (multi-level) organizational structure are necessary.

2. Functional organizational structure built on the principle of distribution of functions within the organization and the creation of end-to-end substructures for managing functions (Fig. 2.1)

Rice. 2.1. Functional organizational structure

Often a functional organization exists simultaneously with a linear one, which creates a double subordination for performers. Functional subdivisions acquire the right to give orders within their competence both to subordinate subdivisions and to subdivisions equal in status, but included in the implementation of unified functions.

Advantages of functional organizational structures:

1) deeper study of decisions in functional areas;

2) high competence of specialists responsible for (filling functions;

3) the release of line managers from part of the tasks solved by functional managers.

One of the options for the functional structure -- divisional (departmental), which can be built according to product, regional (geographic), consumer (a group of consumers with common properties) principles.

The main problems of functional organizational structures include the orientation towards the implementation of mainly fixed functions, the lack of innovation and flexibility when the situation changes both in the organization and outside it.

Special attention should be paid to adaptive organizational structures, which are characterized by flexibility, the ability to quickly change in accordance with the requirements of the external environment. It is adaptive organizational structures that are able, using all the advantages of linear and functional structures, to successfully function and develop in a constantly changing world.

3. Adaptive organizational structure -- flexible structures that can change (adapt) to the requirements of the environment (by analogy with living organisms). It is adaptive organizational structures that are able, using all the effective aspects of linear and functional structures, to successfully function in a constantly changing world.

The following types of adaptive organizational structures are distinguished:

1) design -- a temporary structure created to solve a specific problem. The meaning of this structure is to assemble all specialists into one team to solve the problem, to carry out the project efficiently and in a short time, after which the project structure is dissolved;

2) matrix -- functional-temporal-target structure. This is a special type of organization, entirely built according to the design type, operating for a long time, which is typical for organizations that constantly exist in the design form.

Vertically, management is built for individual areas of the organization's activities, horizontally, project management is carried out. The matrix structure (Fig. 3.1) is characterized by the creation of links between specialists, the organization of work on certain tasks, regardless of the position in the organization, inclusion in a particular unit

Rice. 3.1 Matrix organizational structure

Benefits of a matrix organizational structure:

* revitalization of the activities of managers through the creation of program units and a sharp increase in contacts with functional units;

* flexible use of the personnel potential of the organization.

The disadvantages of this type of structure are the complexity of the structure itself, caused by the imposition of a large number of vertical and horizontal links, as well as the complexity of managing an organization in a situation where there is no unity of command.

1.3 Main types of production activitiesscientific and management technologies

The production and management technologies known today can ultimately be considered from the point of view of the dominant form of organization supposed to be their basis. joint activities of performers, which significantly affects (through the selection of people with special "group" or "technological" properties) the nature of the organization.

Under the type of joint activity or the form of organization of joint activity in social psychology, it is customary to understand the method of interaction between participants in a group solution of problems or problems. According to L.I. Umansky, the basic ones include three types of collaboration: joint-interacting, joint-sequential and joint-individual.

1) Collaborative the type of activity is characterized by the obligatory participation of everyone in solving a common problem. At the same time, the intensity of work of performers, as a rule, is approximately the same, the features of their activities are determined by the leader and, as a rule, are not very variable. The effectiveness of the group equally depends on the contribution of each of its members (Fig. 1.1.). An illustration of such a variant of the organization of joint activities can serve as a joint movement of weights.

Rice. 2.1. Joint-interacting type of activity

2) joint-sequential the type of activity differs from the joint-interacting one by the time distribution, as well as the order of participation of each in the work (Fig. 2.1.). The sequence assumes that at first one participant is included in the work, then the second, the third, etc. The peculiarity of the activity of each participant is set by the specifics of the goals of the joint transformation of the feedstock into the final product.

A typical example of a joint-sequential type of interaction is a conveyor, when the product of the activity of one of the participants in the process, passing to another, becomes an object of labor for the latter.

Rice. 2.1. Joint-sequential type of activity

So, for example, in the manufacture of boards, first someone cuts down a tree, then someone transports it to the factory, then Someone separates the trunk from the branches, then someone measures the trunk and calculates how many and what size boards can get and what the sawing pattern should be, and only then the trunk goes for sawing.

3) Joint-individual type activity differs in that the interaction between labor participants is minimized (Fig. 3.1.). Each of the performers performs its own scope of work, the specifics of the activity are set individual characteristics and professional position of each. Each of the participants in the process presents the result of labor in the agreed form and in a certain place. Face-to-face interaction may be almost non-existent and take place in indirect forms (for example, via telephone, computer networks etc.). What unites different performers is only the subject of labor, which each of the participants processes in a specific way. Examples of this type of activity are the individual carrying of weights or the independent analysis of different aspects of the same phenomenon by different specialists.

Rice. 3.1. Joint-individual type of activity

IN Lately specialists distinguish a special type of joint activity - co-creative. Similar type of organization collective activity originated in the fields of science and art, where participants in the scientific or creative project created something completely new, often unique, that could not be created according to the existing rules and technologies. In these groups, a special type of activity is created - co-creation, when each participant in the process is an equal creator of a new one. The laws of creativity require taking into account each, even the most “crazy” vision, because in the cauldron of a general discussion, a discovery can appear from the most absurd idea. This type is characterized by the special activity of each of the participants in the interaction process, namely: activity in terms of increasing their own professional competence through participation in collective activities. On the one hand, the features of the joint-creative type of activity enable each participant to try different ways of activity, enrich themselves with the ways of work inherent in other specialists and areas of work, and on the other hand, the synergistic (mutually enriching) effect gives a powerful impetus to the development of the group itself performing the activity. However, in this type of activity, the "traces" of the individual contributions of the participants are fundamentally indistinguishable.

Members of such a team get the opportunity to work in completely different professional positions and perform various collective roles depending on the task facing the group. Therefore, these groups usually have high flexibility, variability in both composition and internal structure, depending on the tasks set and the conditions for their implementation. This is how they work creative teams in which everyone is given the full opportunity of their own self-expression and nevertheless the goal of the group as a whole is achieved - the creation of a new, culturally valuable work or product.

Types of interaction and features of personnel

For people in a situation collaborative activities are characterized by a high orientation towards collective goals, commitment to the authority of the leader, orientation towards group morality (norms and values), as well as traditional ways behavior. A member of an organization with this type of technology is characterized by a high commitment to the group, and the most severe punishment will be expulsion from the group of his own kind.

For employees of the organization co-sequential the type of activity is characterized by high technological discipline, adherence to the norms and rules formulated in instructions, regulations and other regulatory documents. Such technologies are typical for complex industrial production, manufacturing industry. For process participants joint-individual activities are characterized by high initiative, passionarity, focus on results and individual achievements. Such specialists put their own goals and values, tend to independently develop ways to achieve the goal and are able to operate effectively in a situation of intra-organizational competition. Such technologies are typical for modern science-intensive industries, complex technologies that require very high training.

Participants co-creative activity is characterized, as noted, by a special orientation - orientation to Professional Development. It is fundamentally different from the aspirations of participants in joint-individual activities, in this case we are talking not so much about deepening within the framework of one problem, specialty, but about working in the border areas of human activity. A professional, unlike a specialist, is able and even strives to go beyond his specialty and work using the tools of other specialists, which allows him not only to find something new, but also to deepen his understanding of the problems.

The connection between organizational cultures, managerial forms and types of joint activities is illustrated in Table.

Chapter 2Factors affecting elevatedno efficiency in organizations

2.1 Trends in improving the performance of employees in organizationsai

The ability of an organization to change is a prerequisite for survival in a dynamic, changing environment. By implementing certain changes, the organization seeks to maintain or increase the current level of efficiency and strengthen its competitive position. Such a desire is quite natural, although not entirely correct, since over the past 50 years the idea of ​​the effectiveness of organizations has changed several times.

Taking into account modern views on efficiency, the effectiveness of organizations should be understood as their ability to constantly achieve high achievements in meeting the needs of all groups of people, one way or another connected with their activities, in a changing, dynamic environment.

Social organizations have a fundamental property: any social organization is a kind of organism.

Organizations are born, develop, die, they try to preserve their internal variables under the influence of environmental factors. Any organization, like any other organism, can be attributed to a certain type, subspecies, class. Each such class or species is characterized by some limit level physical and intellectual abilities, that is, the maximum level of efficiency, the features of the organizational structure, its habitat, the features of responding to changes in the internal and external environment. The belonging of an organization to a particular class is a manifestation of the property of emergence and the degree of consideration during its creation and functioning of the property of unthinkability and the principle of multilingualism. As shown in Fig., the backbone factor that determines the organization's belonging to a certain class is the nature of the interaction "firm - personality". The very concept of "interaction" is interpreted as the mutual provision of resources necessary to meet the needs of each of the interacting parties. The strength of interaction depends on the subjective significance for each of the parties of the needs for the satisfaction of which other people's resources are involved, as well as the significance of these resources. The nature of interaction is determined by the range of needs of each of the parties, taken into account by the interacting parties. The scheme of interaction "firm - personality", which determines the organization's belonging to a particular class, looks like this:

Rice. 2 Trends in the development of organizations

As can be seen from this diagram, an organization may involve personnel in the performance of deterministic operations or tasks at the workplace level; involve him in the process of identifying and solving problems at the level of the workplace and the working group (the level of loosely structured tasks); involve him in the development of the mission, goals and values ​​of the organization. In turn, in interaction with the staff, the organization can rely either on individual needs of the lower level of the hierarchy, or on the entire spectrum of human needs, including his needs for self-improvement and development. At the same time, taking into account the needs of the personnel by the organization means, on the one hand, the creation of conditions and incentives for meeting significant needs, and on the other hand, the development of needs that are important in terms of their impact on the efficiency of the organization. The belonging of an organization to a particular class is determined by the implemented method of interaction. The evolution of modes of interaction over the past hundred plus years is shown in Figure 2; the relationship between the implemented method of interaction and the effectiveness of the organization is shown in Figure 3.

Rice. 3 The influence of the implemented method of interaction "firm - personality" on the effectiveness of organizations

Symbols: 1.2.3.4.5 - personnel needs (the symbols are the same as in the previous figure)

The area of ​​existence of organizations of various classes in the space of parameters "environment dynamism - technology complexity" is shown in Figure 4.

Rice. 4 Area of ​​existence of organizations of various classes

As can be seen from these figures, in today's dynamic environment, only organizations of the third type or class can be effective. One of the consequences of the fact that organizations are unique organisms is that any activities that do not change the nature of the interaction "organization - personality" are not capable of leading to a radical increase in competitiveness and efficiency.

The task of radically improving efficiency is the task of transferring an organization to a class that is characterized by the highest level of efficiency. It can also be argued that this class is also characterized by the most complete consideration of the systemic properties of the organization, and changing the way of interaction "firm - personality" is a tool for managing the degree of accounting for these properties.

2.2 Two groups of factors determining the characterer interaction in the organization

As the organization develops and moves from class to class, the composition of the tasks of managing the behavior and activities of personnel changes significantly. In organizations of the first class, the main object of management is the quantity and quality of labor. In organizations of the second class, new objects of management appear - individual and collective creativity and the socio-psychological climate in the team. When moving to the next class, in addition to those listed, there are such management tasks as managing the formation (correction) of needs and value systems; managing the formation of a culture of lifelong professional and personal development. This means that as organizations develop and move from class to class, awareness of the role and completeness of taking into account the psychological and socio-psychological factors of efficiency increases.

The emergence of new management objects requires the development and implementation of new organizational structures and procedures. The same is necessary for changing the role of personnel in the activities of the organization - involving it in the processes of identifying and solving problems at all levels of the organizational hierarchy. From this we can conclude that the transfer of the organization to a highly efficient state is possible only through the management of two groups of factors that determine the nature of interaction in organizations. The first group characterizes the formal side of the organization - its goals, structure, processes, distribution of powers and responsibilities, etc. This group of factors can be called organizational. The second group characterizes the behavioral aspects of interpersonal and intergroup interactions and activities. These are, in fact, psychological and socio-psychological factors. Thus, the main trends in the development of organizations are associated with an increase in the completeness of accounting for their system properties. Changing the mode of interaction "firm - personality" is a tool that allows you to manage the degree of such accounting. As organizations develop, awareness of the importance and completeness of taking into account the psychological and socio-psychological factors of the effectiveness of organizations increases. Changing the way of interaction (that is, solving the problem of radically increasing the efficiency of the organization) requires a balanced, coordinated management of two groups of factors - psychological and socio-psychological, on the one hand, and organizational, on the other.

2.3 The influence of socio-psychological factors of employees' activities at higherefficiency in the organization

In our course work, we will consider the influence of psychological, physiological and socio-psychological indicators:

1. Labor, spiritual and social activity of employees. Activity is an activity component of people's psychology. Labor activity is reflected in such indicators as labor productivity, product quality, etc. The activity of people in the spiritual sphere is determined not only by the level of their professional skills, but above all by their creative attitude to work, participation in rationalization activities. Public activity is manifested in participation in the socio-political life of the country, social movements, development of new economic conditions. The indicator of activity indicates the levels of psychophysical and socio-psychological activity of employees. The level of psychophysical activity is assessed mainly by the value of the employee's energy consumption, and the socio-psychological level by such parameters as - the fact of labor, spiritual or social activity;

- time spent on this activity;

- manifestation of initiative in work, knowledge or social behavior.

2. Job satisfaction. This is an indicator of a person's personal attitude to his work and group members.

3. Relative stability of the organization. Each group has a nucleus personnel workers around which the rest of the staff is concentrated. The stability indicator is related to the employee turnover indicator. A certain level of staff turnover is normal phenomenon for every organization. If a group has been absolutely stable for a long time, mothballed, then this has a negative effect on its development, on people's relationships, the development of new ideas, etc. Therefore, we are talking about the relative stability of the organization, bearing in mind the importance and necessity of a certain staff turnover.

4. Harmony of the organization. This indicator characterizes the stability and strength of interpersonal interactions. With its help, the psychological state of the system of functional interaction of employees is assessed. The coherence of people in a group speaks of well-functioning organizational and psychological mechanisms of their activities and is a prerequisite for cohesion and compatibility of members of the organization.

Social psychologists have established the mutual influence of objective and subjective factors. As a result of a series of studies conducted at a number of enterprises in our country in the 1970s-1990s, employees of the Department of Social Psychology of St. Petersburg State University revealed the relationship between objective and subjective indicators of the effectiveness of organizations. So, the labor, spiritual and social activity of workers depends on:

- balance of material and moral incentives for labor (it turned out that focusing exclusively on material incentives for labor does not lead to a significant increase in the labor activity of workers);

- the presence in the organization of an initiative group of people who put forward goals, reflect the interests and needs of employees, who can convincingly prove the need for the innovations they offer;

- the age of employees (young employees are more socially active, and middle-aged workers are highly active).

In turn, the labor activity of employees favorably affects:

- efficiency and productivity of labor;

- labor productivity;

- socio-psychological climate;

- the degree of harmony of the members of the labor collective. Job satisfaction is affected by the following factors:

- productivity of work;

- sanitary and hygienic working conditions;

- system of labor organization;

- system of labor incentives;

- ways a person chooses a profession and place of work;

- prestige of the profession;

- methods of decision-making that have developed in the organization. The cohesion of the organization, characterized by the strength, unity, stability of interpersonal relationships, affects:

- labor productivity;

- productivity;

- the level of labor and social activity;

- staff turnover.

Yu.P. Platonov, based on the analysis of special scientific literature and the results of his own long-term research, defines the following as socio-psychological factors in the effectiveness of the organization:

1. Purposefulness. It characterizes the readiness of the organization to achieve the goals of joint interaction. The purpose of joint activity expresses the needs, interests, value orientations of the members of the work collective, their ideal representation of the future result, which, in turn, determines the means and methods of interaction.

2. Motivation. Reveals the causes of labor, cognitive, communicative and other activity of group members. In a specific situation of social interaction, motivation performs three psychological functions: motivating, guiding and regulating. The motivating function consists in a person's awareness of the need to achieve the goals of the group together with other people and is the "start button" of activity. The guiding function determines the goals and methods of joint activities agreed between all members of the group. Regulatory function contributes to the choice of the most optimal and legitimate means of achieving group goals and needs.

Individual motives for joint activities are integrated and represent a fairly wide range of motives, among which we single out:

a. mercantile - motives for earning the means of subsistence;

b. communicative - motives for communicating with other people;

c. meritorial - motives to earn a positive assessment, praise, reward from other people;

d. collectivist - motives to work together with other people;

e. utility motives - the desire to work for the benefit of others, to be useful, to be necessary and irreplaceable in the process of joint activity;

f. achievement motives - the desire to achieve the goal, to get the result of joint work, the desire for success, self-actualization.

3. Emotionality. It manifests itself in the emotional attitude of people to interaction, primarily in the specifics of emotional, informal relations in the organization. It occurs when people experience similar in direction and intensity of emotional states. Group emotions are expressed in similar ways of experiencing the same events by members of the organization, similarity of moods, features of emotional relationships (sympathy, antipathy, friendship, etc.). The intensity and direction of the emotionality of the group can have a stimulating or overwhelming effect on its effectiveness.

Let us consider the main factors of the effectiveness of group activity as a socio-psychological process.

Primary factors (the easiest to control, direct variation of them can lead to an increase in performance without additional special socio-psychological innovations):

1.1. the number of members in the group;

1.2. the duration of the existence of the group;

1.3. composition (socio-demographic, individual composition) of the group;

1.4. features of a group organization that determines the subordination of employees of the organization, the hierarchy of role statuses;

1.5. providing the group with material and technical resources;

1.6. state of communication channels, features of information and communication processes and the structure of communications;

1.7. environment, physical, climatic, ergonomic environment;

1.8. functional place, the position of the group in the organization, which determines its relationship with other groups;

1.9. the level of existing information and resource isolation (autonomy) of the group in the activities of the entire organization;

1.10. type of group task (its divisibility, indivisibility, saturation with sensory-motor, perceptive, mental operations), the degree of its difficulty (novelty, uncertainty, extremeness, monotony);

1.11. normative (organizational-staff, statutory, personnel, instructive, etc.) requirements for the structure of interaction (joint actions and communication).

Secondary factors (act as intermediate variables, controlled with the help of socio-psychological diagnostic tools and changed, formed with the help of special innovations in the structure of activity, communication and impact on the individual):

2.1. leadership style (typical ways of managing and communicating with an official leader);

2.2. individual-group level of professional readiness and experience;

2.3. style of informal (positive and negative) leadership;

2.4. individual and group dominant motivation (labor, professional, educational);

2.5. the structure of socio-psychological roles (intragroup, interpersonal, individual);

2.6. interpersonal relationships (the nature of relationships, communication or moral and psychological climate, determined by the dominant emotional states, normative value ideas and the real appeal of workers to each other, that is, group moods, opinions, traditions, forms of group sanctions and the behavior of individual workers);

2.7. harmony and compatibility of group members.

III. Dependent variables:

3.1. performance efficiency (productivity, quality, resource costs, reliability);

3.2. satisfaction of group members with activities and relationships, as well as their position in the group (with oneself);

3.3. professional and socio-psychological development (growth) of individual employees and the team as a whole.

It should be noted that a number of specialists distinguish the following four types of factors affecting the effectiveness of the group: 1) organizational - the status, size and composition of the group

2) the environment in which the group operates, the state of communications and the specific location where the group operates;

3) the importance and nature of the tasks facing people;

4) freedom to organize their own work, allowing people. in fact, work more harmoniously and with interest.

What are the main ways to ensure the effective work of the team?

1. First of all, both a formal and an informal team must have strong leader interested in his success. Each group usually has its own way of working and its own specific traditions that govern its daily behavior. Influencing a community of people means that their established patterns of behavior must change, and this is most easily achieved by interacting with those who have power within such groups.

2. The success of the team provides a normal moral and psychological climate in it. Mutual support of people, open discussion of disagreements, unwillingness to move to a new place testifies to its presence. It is better that the team is diverse, consists of dissimilar people, which promises greater work efficiency.

Psychologists have noticed that cohesion is contagious and can have a positive effect on others, so they advise purposefully strengthening it, including through formal and informal collective events - from meetings and meetings to trips to nature and arranging gala dinners.

The science of managerial behavior attaches great importance to the development of contact, consultation and personal ties between the leader and subordinates. This emphasis on human relations serves as an antidote to exploitative and mechanistic views of ordinary managerial activity.

The team leader assumes personal responsibility in relation to other members directly and honestly. Hardly any other

a profession in society reveals the essence of the individual as fully as leadership. Leaders who use their power to manipulate and humiliate people are very soon exposed and rewarded with contempt and distrust. Trust is the key to building a healthy and productive team. Trust is born when people say what they think, and areas of uncertainty and professional weakness are eliminated.

3. A workable team must have optimal dimensions,

4. An important feature of a healthy team is the clarity of goals. Everyone should imagine what results to strive for, clearly understand and share the goals of the team. And then people will rather devote themselves to them and will seek the best compromise between personal and collective interests.

Human energy is the most important resource at the disposal of management. People are capable of devoting their energies to meeting their needs or taking responsibility for their cause. After all, when a person is forced to work against his will, he loses the ability to express the energy and animation hidden in him. The task of an intuitive manager is to release the energy of subordinates and direct it to achieve the goals of the organization. This shows in the language of management science the manager's concern for the motivation of subordinates.

5. Collective goals, as a rule, involve obtaining high results, and the latter require appropriate norms and standards that indicate what behavior is expected from team members. Only if these norms are observed can an individual person count on the support and recognition of others, as well as on appropriate stimulation of his contribution to the common cause.

6. A good team is characterized by a constant stay in a state of search for new knowledge, ideas, promising methods of work. The search becomes in such a team an internal need of people, stimulating the development of individual creativity every worker. The effectiveness of management depends on how the manager will be able to create and maintain a creative atmosphere in the team.

So, the general patterns of the formation of a viable and effectively functioning team are as follows:

- the team is a product of the development of the group as a whole and all its members individually in the context of a common socially significant activity;

- the condition for the formation of a team is the presence in the group of normal interpersonal relationships and harmony between formal and informal relations;

- the latter should be expressed in successful interaction in the process of managing the head and the informal leader of the group.

It is necessary to correctly use socio-psychological methods of team management. Direct methods of leadership involve direct contact, they are not long, do not require special conditions. This is persuasion, coercion, suggestion, an indication of a pattern of behavior. Indirect methods do not require direct contact between the manager and the performer, are much longer in time, and require the creation of special conditions for the impact. This is the method of the orienting situation, the method of symbolic regulation, the method of changing the elements of the performing role, the method of formative stimulation. Creation of a favorable socio-psychological climate of the team

is the most important goal of a leader.

The psychological climate is the prevailing mental attitude, the totality of the relations of the members of the group:

- to the conditions and nature of joint activities (emotional and formal business attitude);

- to colleagues, members of the team (horizontal official business relations and interpersonal relations of sympathy - antipathy, respect - non-recognition);

- to the head of the team (vertical relations: official business and interpersonal play a leading role in the degree of satisfaction with the employee, in the mental well-being of a person).

Conflict relations with the leader often end with the departure of the employee from the team. The relationship of subordinates with the leader, the psychological climate of the team, the results of his work depend on the style of management implemented by the leader.

Conclusion

We have considered the factors influencing the increase in the efficiency of employees in the organization. Special attention we paid attention to socio-psychological factors that influence and determine the quality and course of joint activities.

Thus, the listed factors of the effectiveness of the organization appear as its socio-psychological characteristics that ensure the achievement of goals, obtaining the desired result, increasing the productivity of individual and joint labor.

When considering the problems of the organization, the influence of subjective, socio-psychological, internal factors on the external, objective side of its activity.

Summing up, I would like to say once again about the psychological factors of the effectiveness of joint activities, which are: communication; structure and form of interaction; interconnectedness; forms of cooperation; interaction of functional-role positions of participants; coordination of actions and operations of participants.

Joint activity requires a sufficiently high level of group cohesion and value-oriented unity of the participants.

It is also necessary that certain social norms operate in the group, i.e. some patterns that prescribe what people should say, think, feel, do in specific situations. We can say that in some cases the norms act as certain rules that are developed by the group, adopted by it, and to which the behavior of its members must obey in order for their joint activity to be possible.

Cooperative activity,-- The best way get to know each other, especially if this activity takes place in an extreme situation. In such a situation, particularly close and trusting relationships between people develop. However, close contact between people, on the one hand, establishes special indissoluble bonds, and on the other hand, more often leads to serious conflicts. It is the conflicts between close people that are particularly strong and deep.

Bibliography:

1.Bazarov T.Yu. "Psychology of personnel management" .UNITI, Moscow

2. Gibson J. et al. Organizations: behavior, structure, processes: Per. from English. - M.: INFRA-M, 2000

3. Shorokhov Yu.I. etc. Organizational behavior. Tutorial. - M.: PER SE, 2000

4.Shorokhov Yu.I. Systemic, organizational and psychological factors of the effectiveness of organizations / Human factor: problems of psychology and ergonomics, № 3, 2007

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