Golubovskij L. Management by the charges of gas-distributing enterprises.

Dissertation work is devoted to development of bases and tool of management by charges GRP theoretical and scientific-methodical and development of mechanisms of their realization on the bases of analysis and generalization of existent methodical approaches and practice of their use. The method of management by charges GRP is developed on the basis of design of restructuring processes, realization of which allows carrying out the effective management by charges after the basic types of activity and is able to provide pursuing an effective tariff policy in relation to transporting of natural gas. The method of forming of organizational structure of enterprise is offered on the basis of functional structuring of subsections and types of his activity, that allowed to group structural subdivisions on functional groups basic and auxiliary, to expose the no type types of activity and the same define the volumes of unproductive charges. The economic mechanism of exposure of backlogs of the cost cutting and planning of income, realization of which allows an enterprise to get the desired financial results, is developed, on condition of permanent control of charges, analysis of structure of charges in different aspects, analysis of change of income depending on the change of charges and volume of sales, and on the basis of these results to make administrative decisions operative and strategic.