Methods for making management decisions in an organization

Very often meeting young people, we see only good things in them. And after creating a family after some time, we begin to see the light. And the strength and perseverance in the beloved now seems to us dictatorship and tyranny, the former positive traits of his character become negative.

Of course, the period of romantic relationships passes, and we begin to evaluate our man realistically, as others see him. And so we are surprised to discover that we got an authoritarian man as our husband...

Surely you are a little familiar with general psychology; you could have studied it at school, technical school or university. But even if not, then every person is his own psychologist. After all, we hear all sorts of stories, opinions, we ourselves reflect on the mistakes and best achievements in our lives. Therefore, there is no need to despair that now your family life will be like a duel, where husband and wife are opposing sides. First, let's figure out who an authoritarian person is.

Characteristics of an authoritarian person

In psychology, an authoritarian personality is a person who strives to become the only leader, so she wants all her demands, requests or orders to be carried out unquestioningly .

Most often, these people have the following traits :

  • inclination to any manifestation of power,
  • justice,
  • straightness,
  • high demands on others (maybe also on oneself),
  • confidence in one's rightness,
  • hot temper,
  • some aggressiveness
  • sometimes angry and touchy.

It is also important to note that if your authoritarian husband does not work as a boss, then his desire for power may have a bad effect on his family, or he will get carried away by history. But it is useless to argue with him about historical events - he is always right, he always knows better than you. It is better not to argue with such a person on any issues at all .

Subject and method of legal regulation

The division of law into branches is determined by two main criteria: the subject and method of legal regulation.

The subject of legal regulation is social relations regulated by law. Each branch of law unites such legal norms that regulate a special qualitatively defined type of social relations that objectively requires legal regulation. The unification of legal norms in the field of law occurs due to objective reasons and does not depend on the discretion of law-making bodies.

The main factor determining the difference between one branch of law and another is the uniqueness of social relations that are regulated by these branches. Relations regulated by the norms of various branches of law differ from each other in their content and specific goals. Thus, the subject of regulation of labor relations is labor law.

However, the subject of legal regulation cannot be the only criterion for dividing law into branches, since:

1. The social relations that constitute the subject of regulation are quite diverse, and if we took only the subject of legal regulation as a basis for division, we would have to recognize a larger number of industries.

2. Often the same social relations are regulated in different ways, therefore the second criterion when distributing legal norms across industries is the method of legal regulation . If the subject of legal regulation answers the question of what social relations are regulated by the norms of a particular branch of law, then the method shows how these relations are regulated.

The method of legal regulation is a set of legal means by which the legal regulation of qualitatively homogeneous social relations is carried out.

The method of legal regulation is characterized by a number of features:

1. Legal facts that are necessary for the emergence of legal relations.

2. Legal status of participants in legal relations.

3. The nature of the rights and obligations of participants in legal relations and how they are distributed between them.

4. Ways and means of ensuring subjective rights and legal obligations.

In theoretical terms, there are two types of legal regulation methods:

I. Autonomy method , which is used mainly in the field of private law.

The autonomy method provides the participants in a social relationship regulated by law with the opportunity to independently determine their relationships with each other within the framework of the law, and at the same time the parties act as equal subjects who voluntarily and by mutual agreement assume obligations towards each other.

The autonomous method includes three ways to regulate social relations:

1. Permission to perform certain actions of a legal nature (for example, Article 75 of the Family Code of the Russian Federation: parents whose parental rights are limited by the court may be permitted if this does not have a harmful effect on them).

2. Providing participants in public relations regulated by the rules of law with certain rights. An example of this method is the right to terminate an employment contract at the initiative of the employee.

3.Providing individuals involved in certain relationships with the opportunity to choose their own behavior options. An example of this method of regulation is the provision of civil law, according to which payment for the use of premises is established by agreement of the parties.

II. Authoritarian method , which is used in the field of public law.

The authoritarian method is based on the use of authoritative legal regulations that establish the basis for the emergence of specific rights and obligations among subjects of legal relations. For example, the right to elect and be elected to representative bodies of state power, liability for administrative offenses, criminal liability for committing crimes, etc.

However, it should be noted that the same social relationship has many aspects: on the one hand, it is subject to legal regulation by an autonomous method, and on the other, by an authoritarian one. For example, the right to own, use and dispose of property falls under the method of autonomy when it comes to civil law, but the right of property also falls under the authoritarian method of regulation.

For example, the norms of criminal law provide for criminal liability for encroachment on property: norms on theft, robbery, robbery, extortion, fraud, etc. In the first case, property and property relations fall under the rules of civil law, and in the second case, under the rules of criminal law. Here it is obvious that one subject of regulation is not enough to distinguish between industry affiliation with a particular legal norm, and, obviously, the method of legal regulation is clearly not enough.

But the unity of subject and method does not characterize all branches of law. New branches of law are currently emerging, such as space, environmental, information (computer) law, which are still united on the subject of legal regulation, and the method of legal regulation of these relations is still being developed. In addition, so-called complex industries are emerging that cover several sectors of society, that is, they have several interrelated subjects of regulation: for example, agricultural law.

Another point of view deserves attention: in order to clarify the criteria for identifying independent industries in the structure, some authors, along with the subject and method of legal regulation, proposed such a category as the legal regime of regulation. They argue that each branch of law is characterized by a number of specific legal features inherent only to it. Taken together, they form a special sectoral legal regulatory regime, which is formed, first of all, taking into account the subject and method of legal regulation.

The sectoral regime of legal regulation is characterized by the following main features:

1. The legal regime of the industry is materially determined by the subject of regulation, that is, the characteristics of managerial, property, labor, family and other relations.

2. Based on one of the basic methods, a sectoral method of legal regulation is formed, that is, a single specific method of legal influence characteristic of a given branch of law, which is determined primarily by special legal means of regulation. These are, for example, established forms concerning the ways in which rights and obligations arise, means of legal influence, methods of protecting rights, etc. Each branch of law has a specific set of such means.

3. Principles, general provisions, specific to a given branch of law, have their own specific content, and these principles, general provisions, give a specific branch of law specific content.

4. This is a special branch of legislation, headed by a codified act - a code. If there is such a codified legal act, then there are grounds for distinguishing a branch of law, therefore the legislator plays a large role in shaping the legal specifics of the regime.

Tools for making management decisions

In order for a leader to make smart choices, he must rely on reliable knowledge and information. He can obtain such data from key employees, as well as from management accounting.

Management accounting is a system of reports that collects business data. The manager analyzes, compares reports and understands what the money is spent on, whether there are debts and debtors, what is the cost of goods and services, which of them bring more profit, and whether there are unprofitable areas in the business. This is how the entrepreneur controls the company’s money and avoids cash gaps when there is no money in the accounts to pay taxes or salaries. He fulfills his obligations on time, knows when to withdraw money from a business or open a new direction, and when an urgent loan is needed.

Management accounting can be maintained independently or using special programs. The first option is usually suitable for beginning entrepreneurs, because as the business develops there is too much data, and it is better to automate accounting.

  • your own records in Excel or Google Sheets. The three most important documents for financial accounting are the Income Statement (or Financial Results), the Cash Flow Statement, and the Balance Sheet. There are many templates of these reports on the Internet with customized formulas for different types of businesses. You can find a suitable template and customize it for yourself. You will have to regularly enter data into tables and analyze the calculation results.
  • Management accounting in an accounting service is convenient because financial reports no longer require your special actions. The accounting service receives data on sales, purchases, payroll, taxes and other transactions. Based on this data, the system generates accounting reports and, separately, reports for the manager. When choosing a service for accounting, check whether it has a block of management reports. In this case, you pay for an accounting system, and as a bonus you receive tools for financial control.
  • Specialized services for management accounting . If you are already working in an accounting system without a management block, you can select a separate service for making management decisions. It will have to be integrated with online banking or accounting software so that the service can automatically collect data for management reports. The advantage of such a system is its flexibility: you can customize reports for yourself, add several current accounts, and build reports for the future.

A web service for small and medium-sized businesses, Kontur.Accounting can generate 7 management reports and conduct financial analysis to assess business risks. The system generates reports based on bank statements and primary accounting documents:

  • control over sales and receipts of funds;
  • assessment of the cost of goods and services, profitability of each area of ​​business;
  • reconciliation with counterparties regarding payments and debts;
  • keeping records separately for each project in the business in order to see the profitability of the project, its costs and analytics on it;
  • the amount of revenue and sales volume for all goods, services or products sold;
  • remains of goods and materials;
  • financial analysis that predicts the likelihood of bankruptcy and on-site inspections.

Start building reports and see if Accounting is right for you. The system makes it easy to maintain accounting and tax records, pay taxes and salaries, and submit reports via the Internet. It has electronic document management, currency accounting, different levels of access for colleagues and a chat for communication. The first 14 days of using the service are free for all new users.

Types of management decisions

Personal and organizational . An example of a personal decision is to rent an office closer to home, so that it is more convenient to come there. Or purchase equipment from your favorite brand for your business so you can enjoy your work. This affects activities indirectly; such tasks are difficult to delegate. Organizational decisions, first of all, promote the interests of the company, taking into account the benefits of all interested parties: clients, suppliers, managers, employees. They influence the organization's activities directly and can be delegated. This, for example, is the correct assessment of products, the exclusion of defective goods from shipments for sale, and the choice of an advertising agency.

Individual and group . Individual decisions are made by the director, accountant or manager personally. They relate to everyday actions: submitting a report today, not tomorrow, issuing an invoice now, not after the weekend. Group decisions are made by a group of people who have gathered specifically for this purpose. For example, a meeting of founders decides to open a new direction in business or determines the amount of dividends. Such actions have far-reaching consequences and affect the work of the organization as a whole, requiring discussion and agreement.

Programmed and unprogrammed . Programmed decisions are repeated: you pay wages, make shipments to the buyer, regularly submit reports. For the ease and accuracy of performing such actions, there are protocols, rules, contracts; they help to carry out the actions. Unprogrammed decisions deal with unique or unusual situations for which there are no ready-made formulas. You have to collect all the data and think about it well so that the choice brings a good result, but you often have to act in a situation of uncertainty. Such elections, unlike programmed ones, are made by high-level managers.

Strategic, administrative and routine . Strategic decisions are made by the leader; they are the most important and affect the life of the entire organization. Administrative ones can be made by middle managers; these elections also relate to the implementation of strategy. Routine - repeat, do not require much thought, concern short-term processes, have little impact on the work of the organization. Such tasks can be delegated to lower-level specialists and managers.

Keep records of exports and imports in the Kontur.Accounting web service. Simple accounting, payroll and reporting in one service

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