This type of strategy is based on the use of well-established activities within the existing business for the purposes of the newly acquired business unit ( we're talking about about the approach based on the concept of M. Porter’s value chain). Examples include both the organization of an enterprise in the form of a plant (using the same raw materials for different productions) and the sale of products through one distribution channel.
Procter&"Gamble uses the same distribution system for both paper towels and diapers, and the wholesale company McKesson simultaneously promotes pharmaceutical products and liquors.
The main idea of separation of activities is to increase the intensity of use of available resources and, as a result, reduce the cost of the company's products. Another advantage of implementing the concept of separation of activities is increasing the sustainability of the company by expanding the range.
Separating activities requires coordinating the efforts of business units and the ability to overcome their resistance to cooperation. The increase in coordination costs must be offset by the benefits of dividing activities. Accurate assessment The balance between integration based on division of activities and the intensification of entrepreneurial activity through decentralization is not an easy task. The example given in the next section demonstrates the loss of competitiveness due to the destruction of business coherence, based on the division of activities.
The considered concept requires strengthening the role of strategic planning at all levels of management of MNEs - from the enterprise to the company as a whole. At the same time, senior management should actively participate in the process as integrators, and incentives should be based not only on the results of “subordinate” business units, but also on the entire company as a whole.
The assumption that the separation of activities can occur on its own, without the active support of management, is the most common misconception. An equally dangerous trap is the idea of such a restructuring for its own sake, and not for the acquisition of competitive advantages.
Large international companies are creating special services responsible for the long-term development of the company, including such aspects as the policy of strategic alliances and mergers, changes in the structure of the company, long-term planning, etc. For example, in the company Motorola already since the 70s. there was a practice of assigning a special group (approximately 30 people) reporting to the vice president for the creation of new branches. 25 This group seeks opportunities to develop new areas of activity through both internal reserves and mergers. At the same time, strict restrictions are observed to prevent the company from turning into a conglomerate of technologically disconnected production facilities, which leads to a sharp decrease in operating efficiency.
25 Management of the production process in US industrial concerns. M.: Thought,
Choosing a transaction partner is a very important moment, so large companies spend significant resources already at the search stage,
The example of an aerospace concern gives an idea of the scale of costs. Nortrop. Over the course of a year, its development department studied several thousand companies as potential candidates for acquisition and the creation of new branches to implement planned development areas. About a hundred of them were selected for further study, and detailed calculations were carried out on 20. As a result, the development department identified 8 firms as candidates for acquisition, of which senior managers selected only two. 26
More a complex system change management was created in the second half of the 70-80s. in a Japanese company Toshiba.
At first, strategic business planning was considered in this company as a temporary and forced measure aimed at using the resources and technologies embedded in different lines products. This feature was gradually raised to the very top organizational structure, and then led to a revision of views on the organizational structure of the company. Strategic business units (SBUs) in which this function was localized in the 80s. were considered not as an alternative to the current structure, but as a prototype of the future.
Since the management of the production of new equipment created within the SBU began to descend into departments and sectors (groups of departments), the SBUs were replaced by “business sectors” (“honbu” in terminology Toshiba). They carry out planning and positioning for an entire family of products. It is the organizational unit that mobilizes and allocates resources. Honbu organizes product management within the company. Their partner in the organizational chart (see Fig. 11.3) - the production association (focal factory) - manages the production process. Manufacturing units (POs) produce products for several business units and divisions. Honbu refined the concept of SBUs that were analogous, interdependent and symbiotic with software, but future-oriented. In the new type of multidimensional organizational structure, the ability to transform resources into product connects software and honbu directly and unambiguously.
1 Focal factory is a multifunctional and multi-product enterprise capable of independently developing a product line. SBU (Honbu) organizes the process strategic development product within the company Toshiba.
Source: W. M. Fruin. The Japanese Enterprise System. - Oxford, N.Y.: Claredon Press, 1994,
Rice. 11.3. Development of models of organizational structures of large Japanese companies
The management system must adequately monitor changes in the types of problem situations that arise in economic activity companies. Due to this process, all aspects of the management system change. Let us illustrate this point using the example of a company IKEA. 27
27 S. A. Bartlett and S. Ghoshal. Transnational Management: Text, Cases and Readings in Cross Border Management. 3rd Edition. Burr Ridge, In.: Irwin/McGraw-Hill, 2000D.
IKEA - Swedish company dealing retail sales furniture. In 1973, the company began to develop the European market, which caused a change in its organizational structure - a department for Europe appeared (see Fig. 11.4). According to the types of problems, an expansion group and operational management teams were created for each country. Particularly interesting is the identification of the expansion group, decisive task"promotion" of the enterprise. On initial stage a team of managers (administrative manager, furniture and interior manager) is sent to found the enterprise, then two months before the opening of the store, a team from the first year group begins to work, trains staff, establishes trade operations, including the economic side, and manages the opening. During the year, the enterprise is transferred to routine mode and transferred to the operational management group.
The company's management culture also contributed to the successful expansion policy. IN IKEA the spirit of innovation, trust and respect for the individual prevails, regardless of the person’s origin (“Swedish mentality”). A newly hired manager may be assigned a responsible task in one country, and after a short period of time he can realize his potential in another department of the company and in another country. This enriches management teams and allows them to accept non-standard solutions, who turned this company from a modest store into the world's largest furniture dealer.
In principle, any person can join the management of a company, but practice shows that out of 65 top managers, 60 are Swedes and Danes. In fact, in order to understand the spirit of the leadership core of the company and be accepted “in a close circle”, it is necessary to master Swedish and absorb this culture.
With widespread international expansion, it is very difficult to avoid a conflict of management cultures. A similar conflict arose in the American branch of the group. IKEA(it’s interesting that, according to Table 11.5, the Sweden/USA option is the most favorable, but, as we see, it’s not without problems). At the heart of the conflict was the different position of the worker within the framework of Swedish industrial relations, which guarantee stability backed by legislation and encourage greater directness, initiative and responsibility, and American ones, which are more “negotiable” for the worker and reduce his activity, despite the American innovative spirit. In this case IKEA solved this problem by increasing the autonomy of the American branch.
In large Japanese companies that have entered the international arena, this problem emerged long ago due to the rather sharp difference in Japanese culture, which is perceived, for example, by Europeans as the most undesirable due to the Japanese desire for dominance, their arrogance, bureaucracy and system of protectionism. Because of this, the Japanese leadership is ethnically monolithic, but you can only take a major position in an international company after working in a foreign branch. This achieves a certain adequacy of the perception of foreign information.
Thus, in international management, along with traditional management problems: the need to combine operational management (process chain) with functional, R&D with production, organizing interaction with clients and contractors, managers, employees and
In the form of separation, this is the most profitable option for those companies that need to create a separate legal entity with the cessation of commercial activities of the first one. This is precisely why the division of a company into two differs from the separation procedure, under which primary form remains in the status of a legal entity.
Reorganization by dividing a company is a method that allows you to maintain existing business activities with minimal losses.
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The division of a company is resorted to when the existence and further activities of the company within a single company are ineffective or difficult. Often, the decision to split a company arises when controversial issues arise regarding the redistribution of a share of income between shareholders or members of the company.
In this case, the separation process may involve lengthy legal proceedings and clarification. In some situations, the division of a company is resorted to in order to save the organization. This is necessary provided that the total volume of the company’s liabilities significantly impedes its economic development.
In accordance with the transfer act, the obligations of the divided company are transferred to one of the legal entities that arises at the time of reorganization. In turn, the second person has the right not to assume the obligations of the divided company. It should be noted that the procedure for dividing a legal entity does not deprive it of its powers.
Reorganization of an LLC in the form of division is quite often used at the time of sale of part of the company. At the same time, the direct separation process ensures the most efficient transfer of rights to the divided company, bypassing bureaucratic obstacles.
Conditions of the procedure
Required documents
In order to carry out the procedure of reorganizing a company through its division, you will need to provide the following package of documentation:
- articles of association;
- certificate of ORGN and TIN;
- minutes of the general meeting of shareholders;
- a document confirming the assignment of statistics codes;
- certificate of insurance from the Social Insurance Fund;
- notification to the policyholder from the Pension Fund;
- notification to the policyholder from the Federal Migration Service;
- approximate separation balance sheet of the company;
- a document that will confirm the fact of notification of creditors of the intention to divide the legal entity;
- another list of documentation that is additionally required to carry out the reorganization of the company through its division.
A complete list of documentation that is required to be provided at the time of creation of new organizations:
- full and abbreviated name of the companies being created;
- size authorized capital companies;
- composition and data of founders;
- TIN and passports of the directors of the companies being created;
- Main purpose and type of activity;
- location of organizations;
- taxation system.
Stages
Below is suggested step-by-step instruction reorganization of a company by dividing it:
- The general meeting of shareholders of the reorganized company makes a decision that concerns the features and conditions of the division of the company, the creation of new companies and the procedure for converting shares of the divided company into securities new created societies.
- The adoption of a decision by the shareholders to approve new charters of organizations, as well as the election of a supervisory board.
- Carrying out state registration of organizations that were created as a result of division, as an alternative form of reorganization of a legal entity;
- State registration of the process of issuing shares by new companies.
Scheme options
Simultaneous management of several types entrepreneurial activity within the framework of the functioning of one company, it allows you to strengthen your business niche, simplify the process of enterprise management, and also increase it market value. However, this approach may not always be beneficial. So in what cases is it necessary to resort to dividing a company?
| Case one. When a company is forced to practice separate accounting | The division of business activities, which is determined by separate accounting, is an excellent reason for tax representatives to look for violations in taxation. As a rule, a company can maintain this accounting if:
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| Case two. Unbundling of an organization to optimize taxes |
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| Case three. Division of a company subject to its participation in tenders | It is considered effective to resort to dividing a company with simultaneous merger if the company takes part in various competitions, the basis of which are government contracts from other areas of activity. As a result, it becomes possible to protect your directions and your own assets. |
| Case four. If necessary, protect company assets |
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2 types of company division
There are several ways to divide a commercial organization:
In the process of division, independent and non-independent legal units can be created
Position of the law
Reorganization of an enterprise is a rather complex procedure that is associated with a lot of features. To ensure the interests of all participants in this process, as well as to comply with the norms and requirements of the current legislative framework, these features must be taken into account.
From the point of view of the law, in the process of dividing a company, all property rights and obligations in the enterprise are transferred into the possession of each of the business entities directly according to the separation act (balance sheet).
This process is carried out in appropriate shares, and a sample of documentation is transferred to each subject separately.
In accordance with legislative framework, the division of the subject is carried out as follows:
- making a decision to reorganize through division;
- determination of the part of the property and the sources of its formation, which are transferred to each newly created business entity;
- statement constituent documents, overall size statutory capital, composition of owners, as well as their shares in the authorized capital;
- state registration of created companies is carried out;
- the separation balance sheet is signed by the parties;
- a business entity that has been divided is excluded from the Unified State Register.
Division (of an organization) - termination of a legal entity with the transfer of all its rights and obligations to several (two or more) newly created ones legal entities. See also Corporate actions Organizational reorganization Sources ... Wikipedia
The term "R. T." used in society. sciences in different meanings. Society R.t. denotes differentiation and coexistence in society as a whole of different social functions, types of activities performed by certain. troupes of people... ... Philosophical Encyclopedia
Historically established process of isolation, modification, consolidation of individual species labor activity, which flows into social forms differentiation and implementation diverse different types labor activity. Distinguish: general... ... Wikipedia
- (division of labor) Systematic (but not necessarily pre-planned or imposed) division of functions, tasks or activities. Plato's Republic (Plato) mentions the functional division of labor: philosophers determine the laws... ... Political science. Dictionary.
- (separation of powers) The fundamental principle according to which political power should be divided among several structures to prevent tyranny. The separation of powers opposed to the absolutism of royal power, parliament and... Political science. Dictionary.
Modern encyclopedia
Differentiation, specialization of labor activity, coexistence of its various types. Social division of labor is the differentiation in society of various social functions performed by certain groups of people, and the allocation in connection with this... ... Big Encyclopedic Dictionary
Division of labor- DIVISION OF LABOR, differentiation, specialization of labor activity, coexistence of its various types. Social division of labor differentiation in society of various social functions performed by certain groups of people, and the allocation ... Illustrated encyclopedic Dictionary
- (division of labor) Specialization of workers in the production process (or any other economic activity). Adam Smith (1723–1790) in his work The Wealth of Nations described the division of labor as one of greatest contributions in increase... ... Dictionary of business terms
- (splitting) division of the Christian church into two Orthodox and Catholic. The main reason for the division of churches is the struggle for supremacy (supremacy) between the popes and the patriarchs of Constantinople. The division has been promoted for a long time... ... Historical Dictionary
Books
- The Curse of Efficiency, or the "Mine" Syndrome, Tette Gillian. The “mine” or “silo effect” syndrome has been worrying the business community for decades. Complicating the organizational structure, narrowing the specialization of departments and areas...
- Multi-scale organization of geographical landscape, Khoroshev A.V. The monograph demonstrates the methodology of multi-scale analysis of the structure of the geographical landscape. The spatial mosaic of the landscape is considered as the implementation of its polystructural...
Any organized human activity makes two fundamental but opposing demands:
division of labor into separate tasks;
and coordination of actions to carry out these tasks into a single activity.
Therefore, the organizational function includes all the means by which various activities are distributed among the components of the organization, and the actions of these components are coordinated.
Even in the smallest and least formal organization there are decisions to be made about the division of work. The organization must ensure that all the required work is done by someone and no work is missed, while at the same time it should ensure that there are no situations where employees compete with each other to do the same work.
Over time, work becomes more and more diverse, while the degree of specialization of labor increases. There are two types of specialization:
2. Routine specialization achieved by breaking down, simplifying and standardizing routine production and clerical tasks. The problem with routine specialization is that workers increasingly reject work that brings no other satisfaction than wages. Such a refusal can be expressed in the form of a slowdown in work, absenteeism, high staff turnover, etc.
Indeed, as a worker develops, it does not seem fair to burden people with trivial routine tasks that require them to perform robot-like actions. Such tasks do not require the abilities and proactive nature of the staff and do not give them the opportunity to express themselves and feel satisfaction from work.
Meanwhile, the savings obtained from the division of labor and a carefully designed flow of work still significantly exceed the undoubted costs of absenteeism, staff turnover and other problems resulting from such an organization.
2. Specialization based on knowledge arose with the development of specialized knowledge and technology, as a result of which many specialists appeared: planners, financiers, programmers, etc. The attention of such specialists is concentrated on a relatively narrow range of problems, but usually these problems are complex and not “standard”. The need for specialists arises when an organization seeks to apply new technological methods and at the same time it cannot be counted on the fact that existing employees will work according to new methods and acquire the required level of qualifications;
As an organization grows and its activities become more complex, managers become insufficiently qualified to make all the necessary decisions, and they need advice and assistance from experts (planning, finance, human resources, marketing, etc.) At the same time, the work of managers is becoming more and more specialized, because they can delegate the authority to make standard decisions to a staff of experts and take on a narrower range of responsibilities.
The most likely areas for filling functional areas with a staff of relevant specialists are: accounting, dispatching, operational services, personnel services, sales, supply, etc.
The challenges of knowledge-based specialization are:
disproportionate increase in administration costs;
difficulties in managing specialists;
the perspectives of specialists in the organization may be limited and one-sided, which makes it difficult for specialists and managers to collaborate;
training and promotion of specialists professional level may not correspond to the goals and objectives of the organization.
Human activity has a rather complex structure in its content and structure. It is also extremely diverse in common varieties and manifestations. The classification of activities, in the traditional sense, includes:
Definition 1
- Labor.
- Educational.
- Gaming.
Labor activity is a process of actively changing objects of nature, the spiritual and material life of society, to satisfy human needs and create various values.
Definition 2
Educational activities– the process of mastering actions of the subject and cognitive direction, the basis of which is the mechanisms of transformation of the acquired material, determining the basic relationships between the subject conditions of the situation in order to solve standardized problems in transformed conditions, generalizing the solution principle, modeling the process of solving the problem of their control.
Definition 3
Play activity – special kind activity in which the typical ways of action and interaction of people are historically determined.
Involving the child in play activity creates conditions for mastering social experience that has accumulated over the years in society, as well as the development of the child from the point of view of cognitive, personal and moral perception. A special place in this process role playing takes place. With its help, a child can “try on” the roles of adults and learn to interact with objects in accordance with generally accepted norms. The process of learning social roles through role-playing game creates conditions for the socialization of the individual, the development of the sphere of his motivation and needs.
Characteristics of types of activities
Labor, as a type of activity, differs from others in that it implies the receipt of some significant, on a public scale, product or result. The result of the game or educational activities wears individually significant character. It consists in the individual’s assimilation of socially developed experience, knowledge, and other things. A characteristic feature In gaming-oriented activities, the importance of the process itself, and not the final result, as in the case of work and educational activities, comes into play.
No less significant in the process of personal development and life in general is communicative activity or communication.
Note 1
Specified activities in progress personal development may have different significance depending on life stage.
Definition 4
If the performance of an activity is determined by the emergence and formation of key psychological new formations of a person at a specific stage of ontogenetic development, then such activity is called leading.
Studying the connection between a person’s individual life and the socio-historical practice of people, psychologists considered it appropriate to distinguish between individual and joint activities. The implementation of joint activity occurs through a collective subject, namely two or more people who are united by a common goal and motive. Besides Team work implies the spatial and temporal presence of participants in the activity, role and instrumental focus on solving assigned tasks, the presence of a manager and organizing component, which means a leader or manager. Joint activities have a heterogeneous structure and are also divided into subtypes:
- Direct joint activities. It assumes full interaction between participants in the activity and joint solution of assigned tasks.
- Indirectly joint activities. Characterized by parallel activities, namely working side by side.
Dichotomous division of activities
The dichotomous division of activities is exclusively general character and determines the external and internal components.
Definition 5
External activities– these are the types, types and processes of activity that are accompanied by the objectified manifestation of its performing components, namely expression, communications, actions, etc.
Definition 6
Internal activities implies unfolding on an intrapsychic plane, it is also often referred to as mental activity.
It is assumed that internal and external activities have a genetic connection. This is due to the dependent mechanism of formation, where in the process of ontogenesis it is formed internal activities, flowing from the external, based on the mechanism of interiorization.
Note 2
However, it is emphasized that internalization does not simply consist of moving external activities into interior plan consciousness, but in the direct formation of such consciousness.
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