Accounting services Qualified accounting services, submission of financial statements, restoration and establishment of accounting records.
Consulting Management, personnel and tax consulting, support for your business and consulting services.
Prices for consulting services
Price for consulting services
| Type of consultation | Volume | Cost, rub.) |
| One oral consultation (by phone) | 1 hour | 1000 |
| One oral consultation with a response by email (A very short response is given with links to regulations and/or excerpts from them) | 1500 | |
| One written consultation per agreed issue. The answer is given on an official form as quickly as possible, with prior verbal approval of the answer provided. | 2500 | |
| One written response to three agreed upon questions. The answer is given on an official form as quickly as possible, with prior verbal approval of the answer provided. | 6000 | |
| One meeting at the performer's office for oral consultation for 2 working hours. Meeting time is no more than two hours. During the meeting, consultation is provided without reviewing the Customer’s documents. | 2 hours | 4000 |
| One meeting at the Contractor’s office for oral consultation for 1 working day. Meeting time during the working day. During the meeting, consultation is carried out and the submitted documents are reviewed. | 8 ocloc'k | 9000 |
| One consultant visit to the Customer’s office for 3 working hours. Consultations with reviewing client documents and issuing oral recommendations. | 3 hours |
5700 Moscow 6000 in the Moscow region. |
| One consultant visit to the Customer’s office for 1 working day. Consultations with review of client documents, issuance of oral recommendations and subsequent provision of the necessary regulatory and legal acts regarding the meeting. | 8 ocloc'k |
11500 Moscow 12000 in the Moscow region. |
| Subscriber consulting service | ||
| |
1 year | 30000 |
| - Unlimited number of telephone consultations on all accounting and taxation issues with links to the regulatory framework; - 5 written answers - 1 meeting on the territory of the Contractor’s company on the most complex issues; |
1 year | 50000 |
| - Unlimited number of telephone consultations on all accounting and taxation issues with links to the regulatory framework; - 5 written answers |
1 year | 60000 |
| - Unlimited number of telephone consultations on all accounting and taxation issues with links to the regulatory framework; - 15 written answers - 3 meetings on the territory of the Contractor’s company on the most complex issues; |
1 year | 70000 |
| - Unlimited number of telephone consultations on all accounting and taxation issues with links to the regulatory framework; - 15 written answers - 3 meetings on the territory of the Contractor’s company on the most complex issues; - 5 trips to the Client’s office (1 trip – up to 7 hours) |
1 year |
100,000 in Moscow 105000 in the Moscow region. |
| Possible additional services | ||
| Receipt of documentation by courier from the Client’s office | 1 trip | 300 in Moscow |
| Departure of a specialist to the Client’s office for a more detailed discussion of the objectives of the consultation or clarification of the consultation | 1 trip (no more than 2 hours) |
1500 Moscow time 2000 in the Moscow region. |
Consultation time is rounded up to 30 minutes. to the greater side.
In accordance with the Tax Code of the Russian Federation, part 2, chapter 26.2, the Contractor is not a payer of value added tax.
Any write-off of funds for consulting or marketing services alerts tax authorities - are you trying to evade taxes in this way? How to competently justify these costs in order to avoid unnecessary claims?
IT IS POSSIBLE that the auditors will find the standard set of documents confirming consulting costs insufficient, and you will be asked to provide additional data. Or they will more carefully check existing contracts, acts, receipts...
How to "study" the market
Agreements for conducting marketing research or consultations are regulated by Chapter 39 of the Civil Code of the Russian Federation “Paid provision of services.” It, namely Article 779, states that under such an agreement the contractor must provide the customer with a certain paid service. We deliberately highlighted the word “performer”, emphasizing that he himself fulfills the contract (Article 780 of the Civil Code of the Russian Federation). True, he can delegate his responsibility to a third party, but only if this is provided for in the agreement with the customer. And not everyone takes this limitation into account.
Example 1
ZAO Sapphire undertakes for 80,000 rubles. (excluding VAT) conduct marketing research and evaluate the new light bulb market for Elektrik LLC. The contract does not stipulate that the contractor transfers part of the work “outside”. However, this happened, about which a representative of Sapphire CJSC verbally warned the client, but the companies decided not to change the original agreement. Then the services were provided, reflected in the acts and paid for. But in one of the acts a third company was recorded that carried out part of the research, and the tax authorities took advantage of this. They stated that the intermediary's services were not negotiated by the parties and therefore their cost does not reduce income.
It is possible that Elektrik LLC will be able to challenge the decision of the controllers, pointing out the availability of documents confirming the expenses. However, it is easier to prevent this from happening and amend contracts in a timely manner or ensure that only the first contractor (Sapfir CJSC) is indicated in all acts. This will make it much easier to fulfill the requirement of paragraph 1 of Article 252 of the Tax Code of the Russian Federation that expenses must be documented and economically justified.
Be prepared for expenses
You need to think about justifying costs, even if the contract with the counterparty has not yet been concluded. It is worth remembering that the planned work (services) must be related to the current or future activities of the company. In addition, before placing an expensive order, it is advisable to do a little market analysis of your own.
Natalia Brovkina
Chief Methodologist of Audit-Escort LLC:
- For example, someone who needs marketing research can first evaluate the proposals of the relevant companies. In my opinion, these measures will allow us to say how justified a certain price is. If there is no evidence of such work or no choice was made at all, then the costs cannot be called justified. After all, a reasonable question arises: is it possible to perform the same service at a lower cost?
We do not agree with this approach in everything, since we are not obliged to prove our innocence (clause 6 of Article 108 of the Tax Code of the Russian Federation). It’s the inspectors’ job to look for extra costs. At the same time, if prices for services are unreasonable and significantly inflated, then officials will assess additional taxes using Article 40 of the Tax Code of the Russian Federation. And if there are no arguments indicating the reality of prices, then the organization may lose in arbitration (example - Resolution of the Federal Antimonopoly Service of the Eastern Military District dated January 19, 2004 No. A11-4426/2003-K2-E-1961).
Natalia Brovkina
- The enterprise itself has the right to prepare supporting documents. For example, a memo (hereinafter highlighted by me. - A.O.), where it is worth indicating that in connection with the expansion of activities, it is necessary to study the market, for which purpose identify a suitable marketer. Based on the “service”, he will sign an order appointing a person responsible for searching for a performer.
Next, we advise you to send proposals to different organizations that you can contact for services, and, using the responses received, make a decision. In this case, the documents must be kept for reporting to the controllers, excluding from them those that call into question your choice (primarily, very “cheap” offers). If you want to give preference to a counterparty with high prices due to its authority or other advantages, it is advisable to accompany the future contract with a resume or other similar document from this company, which will reflect its advantages.
Not guilty - make excuses
Economic justification, according to tax authorities, also means that the costs of purchasing services must be determined by the purpose of generating income. This is reflected in Section 5 of the Methodological Recommendations for the Application of Chapter 25 of the Tax Code of the Russian Federation. So, when the amounts that reduce profits are significant, we recommend drawing up at least a simplified business plan, from which it will be clear that the costs will pay off.
Based on all this data, an agreement is concluded, where it is necessary to describe all services as clearly as possible, and also do not forget to indicate the procedure for their acceptance according to the act. It is advisable for the customer to draw up a sample contract and act himself, but, as a rule, this is unrealistic, so try to persuade the contractor to provide the necessary information. Typically, based on the results of the execution of a marketing contract, in addition to the above-mentioned documents, a report on the market analysis is also drawn up. Avoiding unnecessary questions from tax officials, pay attention to the fact that the report reflects the purpose of the study, the subject, methods of data collection, indicating specific methods, for example, surveys or the study of periodical materials, and so on. It is also necessary that in this document there are sections such as sources of information and conclusions drawn. Well, one more, perhaps strange, but relevant remark, which is important for those who draw up documents. According to Natalya Brovkina, written reports on contracts are often presented as a combination of similar standard documents from the Internet. Of course, such forms raise suspicions. So it is better not to use them or, as a last resort, supplement them with conditions that reflect the specifics of your organization.
The preparation of the act should be approached no less seriously, without ending it with general phrases like: “All services have been provided in full, and the parties have no claims against each other.” It should show the composition and nature of the services provided (letter of the Ministry of Finance of Russia dated April 20, 2000 No. 04-02-05/1), so two requirements must be met. First, write in the act that “marketing services have been provided that are necessary for... (the purpose of the services is indicated) and related to obtaining the customer’s future profit.” Second, provide a brief description of the services and provide a link to the report, where there will be a transcript. As for the form of the act, it is not established by the State Statistics Committee of Russia, and therefore the company develops it itself and approves it in the appendix to the order on accounting policies. The last requirement follows from paragraph 8 of the Accounting Regulations, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.
The answer will bring the court
When completing a consultation, remember that tax authorities consider justified the costs of paying only for those clarifications that are used by the enterprise. For example, if you received advice about where to buy the cheapest goods, then you need to put it into practice. If you don't do it, don't reduce your profits. At least that's what the inspectors think. We believe that such a restriction can sometimes be challenged. After all, the goal of any company is to increase net income and, therefore, reduce losses. And if you prove that after consultation you are convinced that the deal is futile (in particular, that even if you purchase new goods at the lowest prices, they still cannot be successfully resold), then the fee can be included in expenses. However, most likely, the judges will need to be convinced of the justification for the increase in costs.
Another controversial situation is that the services provided may be partially or completely duplicated by the functions of your staff. In our opinion, in this case, the expenses are recognized as legal, although it is again worth stocking up on arguments for the court in advance.
Ekaterina Rogovikova
Leading Auditor "Audit Invest Consult":
- One of the arguments can be considered that an employee of your organization working in a similar field may not be involved in exactly the issue on which you are consulting. This fact should be reflected in the employment contract or the job descriptions attached to it. And secondly, you can report that your people are now overloaded with work and will not be able to cope with the new one. If we consider the example of a consulting company seeking advice, then as evidence we can show registers of recently concluded transactions, payments or invoices for services rendered.
If it is clear from the documents that the number of operations performed by employees has increased (relative to previous periods), then you will justify their employment. Of course, tax authorities may not pay attention to this. Then you will have to go to court, which usually supports payers in “consulting” disputes (see table).
Disputes about consulting services 1
| Court's conclusion | Details of the resolution |
| Decisions in favor of taxpayers | |
| Amounts paid to a recruitment agency for consultations on hiring “managers” can be included in costs, despite the fact that the enterprise has its own personnel officer. After all, the latter is only responsible for hiring technical personnel and this is stated in his job description | No. A56-22408/03 dated April 5, 2004 (FAS NWO) |
| Tax authorities do not have the right to demand a unified form of act on consulting services, since there is none. Also, the act should not contain a complete description of the service. A brief description will suffice | No. A-62-2734/2003 dated February 26, 2004 (FAS CO) |
| The cost of legal advice paid to a local property trust may be included in the costs. It is confirmed (by agreements, acts and payment documents) and justified (the taxpayer brought agreements with partners, from which it is clear that he used the fund’s information) | No. A21-2471/03-S1 dated December 11, 2003 (FAS NWZ) |
| The taxpayer has the right to include in the costs the cost of consultation, after which the most reliable suppliers were recommended to him. The reasonableness of the costs is confirmed by the conclusion of contracts with these sellers. The fact that the Tax Inspectorate did not find an “adviser” company does not prove that the defendant understated profits | No. KA-A40/8770-03 dated November 5, 2003 (FAS MO) |
| The company has the right to include in its costs the cost of consulting services of a security agency, despite the fact that it has its own guards. The agency and the guards have different tasks, as can be seen from the concluded agreements | No. KA-A41/7532-03 dated September 30, 2003 (FAS MO) |
| An enterprise has the right to include in costs even the cost of unused consultations, since thanks to them it is possible to avoid losses from erroneous transactions. In addition, tax authorities should not declare that the company illegally entered into an agreement, because everyone decides for themselves with whom to cooperate (Article 421 of the Civil Code of the Russian Federation) | No. KA-A40/3721-03 dated June 11, 2003 (FAS MO) |
| If the company pays for the explanations necessary to verify the accuracy of the balance, then this is a consultation, not a training fee. If so, then the “adviser” should not have any licenses and the amounts spent increase costs | No. A29-522/02A dated July 30, 2002 (FAS VVO) |
| Decision in favor of the tax authorities | |
| The cost of consultations on IFRS cannot be included in the costs, because they are confirmed by documents drawn up in English and not translated into Russian. And this is a violation of paragraph 9 of the Accounting Regulations | No. A29-2112/2003A dated December 22, 2003 (FAS VVO) |
We thank Yulia Gladysheva, chief auditor of the company A.I. Audit-Service, and Victoria Chernavskaya, tax consultant at Pacioli Audit Company LLC, for the information.
1 The courts considered the assessment of taxes for the time when Chapter 25 of the Tax Code of the Russian Federation was not yet in effect. But we chose disputes in which the judges referred to rules similar to those that exist now.
Konstantin GAYDAROV
General Director of TILDA - Audit LLC
What it is? To answer this question you should contact:
- All-Russian Classifier of Types of Economic Activities OK 029-2001 (approved by Decree of the State Standard of the Russian Federation dated November 6, 2001 No. 454-st), which entered into force on January 1, 2003; Parts II and III of the All-Russian Classifier of Types of Economic Activities, Products and Services (OKDP) OK 004-93 (approved by Resolution of the State Standard of Russia dated 06.08.93 No. 17).
- on software (OKDP code 7220000); on issues of commercial activities and management (OKDP code 7410000) including:
- dated 08/07/01 No. 119-FZ “On auditing activities” (hereinafter referred to as the law on auditing activities); dated 05/31/02 No. 63-FZ “On advocacy and the legal profession in the Russian Federation” (hereinafter referred to as the law on the legal profession).
- accounting; tax; management; financial; economic; legal consulting; including representation in judicial and tax authorities in tax and customs disputes.
- drawing up and signing by the parties of an act of performance of work (provision of services) for each consultation provided, with the simultaneous issuance by the contractor to the customer of an invoice for the services rendered; drawing up and signing by the parties of an act of performance of work (rendering of services) monthly, quarterly or annually (in the case of a contract for the provision of paid consulting services) services of a long-term nature) with the simultaneous issuance by the contractor of invoices to the customer for each consultation provided or with the same frequency as the preparation and signing of acts of completion of work (rendering of services).
Taxation
From January 1, 2002, the costs of consumers (customers) of consulting services for profit tax purposes are taken into account in full as expenses that reduce the tax base. Depending on the subject of the consulting services provided, these costs can be qualified either as material costs (subclause 6, clause 1, article 254), or as other costs associated with production and sales (subclauses 18, 34, 49, clause 1, art. 264 of the Tax Code of the Russian Federation). Thus, material costs should take into account the costs of purchasing work and services of a production nature, performed by third-party organizations or individual entrepreneurs. This type of service includes, in particular, the performance of individual operations for processing raw materials (materials), monitoring compliance with established technological processes, consultations on the maintenance of fixed assets and other similar work. Services of a production nature may include consulting services on software, used in the production of products (works, services) by the customer of such services, as well as management, economic, and financial consulting services directly related to the production of products (works, services) by the customer. Costs for the provision of other types of consulting services by third-party organizations (individual entrepreneurs) for profit tax purposes should be taken into account as part of other expenses associated with production and sales. Based on paragraph 1 of Article 318 of the Tax Code of the Russian Federation, costs for consulting services are classified as indirect costs. The amount of indirect expenses incurred in the reporting (tax) period is fully attributed to the decrease in income from production and sales of this reporting (tax) period, taking into account the requirements provided for by the Tax Code of the Russian Federation (clause 2 of Article 318 of the Tax Code of the Russian Federation). Such requirements are contained in paragraph 1 of Article 272 of the Tax Code of the Russian Federation. According to this paragraph “when income is received over several reporting (tax) periods and when the relationship between income and expenses cannot be clearly defined or is determined indirectly, expenses are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses”. This means that when paying expenses in advance or for more than one reporting (tax) period, taxpayers must take into account the expenses for consulting services evenly throughout the entire time the services are provided. For profit tax purposes, expenses for consulting services are recognized in a certain reporting or tax period. period, depending on which method (accrual or cash) is used by the taxpayer - a consumer of consulting services. The procedure for recognizing the date of incurring other expenses associated with production and sales under the accrual method is established by paragraph 7 of Article 272 of the Tax Code of the Russian Federation. In particular, expenses for payment to third parties for services provided are recognized for profit tax purposes as follows:
- on the date of presentation to the taxpayer of documents serving as the basis for making settlements; on the date of settlements in accordance with the terms of concluded agreements; on the last day of the settlement period.
The peculiarity of consulting services is that the client can, and often even must, receive any of them in advance. An example of such a service can be the various options for a company’s development strategy provided by a consultant to a client in various situations.
There are two main types of classification of consulting services: 1)
Subject-based classification (from the point of view of the subject of consulting) is more common, since it is clearer to consumers of consulting services. In accordance with it, consulting services are qualified depending on the sections (elements) of management to which they are directed: general management, financial management, production management, etc. 2)
The methodological classification (from the point of view of the consulting method) is professionally oriented towards the consultants themselves, as it qualifies services depending on the methods of work. In accordance with this classification, expert, process and educational consulting are distinguished.
It should also be noted that classifications published by national and international associations of consultants often combine subject-specific and methodological approaches, although focusing more on the first. In addition, they include other professional services in their list of consulting services.
An example of such a synthetic approach is the classification of the European Directory of Economic and Management Consultants, published under the auspices of FEACO. This classification includes, on the one hand (subject-by-subject), such services as provision of information technology, industrial engineering, management education (training), public relations, etc., which constitute professional services, and on the other (methodological) - such types counseling as educational counseling.
The European Directory of Management Consultants currently identifies 84 types of consulting services, grouped into 8 main groups (Fig. 12.1):
Rice. 12.1. Consulting Services Groups
Types of counseling as types of assistance in the form of advice and recommendations can be classified as follows. 1.
General management consulting, i.e. assistance in solving problems related to the very existence of the object of consultation and the prospects for its development. Consultants deal with the following issues:
assessment of the state of the organization as a whole and characteristics of its external environment;
defining the goals and value system of the organization;
developing a development strategy, assessing management effectiveness;
forecasting;
organization of branches and new companies;
innovation management;
competitiveness and market conditions;
changes in the form of ownership or composition of owners;
acquisition of property, shares or shares;
improving organizational structures;
privatization, project management;
quality management, etc.
There are three main cases when consultants consider general management problems: 1.
During management research. It is the established practice of most management consultants that before proposing possible solutions to any specialized problem, a brief overview and research of the organization as a whole should be carried out. 2.
During studies of certain functional areas of management, when it turns out that changes are necessary in the overall management structure, i.e. the consultant must resolve general management problems that underlie the solution of specific problems. 3.
While solving problems related to one or more general management issues. Addressing these issues may take the form of extensive research, especially if they are senior management issues related to the overall direction of the organization.
The implementation of such projects can be lengthy (for example, developing a development strategy for a new company may take 6.9 months).
In general management consulting, consultants face two major challenges: designing a decision-making process and choosing a leadership style.
The presence of the first problem may mean that there are forms of decision-making in the client organization that lead to negative consequences. For example, excessive centralization of operational decisions makes the firm inflexible and slow to respond to changes in market opportunities.
To investigate this problem, the consultant can conduct analysis in the following areas:
classification of decisions into groups according to their nature, financial consequences, feasibility, etc.;
ways of making the most typical decisions;
participation of employee representatives in decision making;
responsibility for decision-making, implementation and control;
decision-making mechanism as a whole.
In the case of the second problem, it may turn out that the causes of negative phenomena do not lie in the structure of the organization or the planning procedure, but in the leadership style that arises from the attitudes and behavioral patterns of senior managers.
In this case, the consultant analyzes: -
the personality of the manager, his work methods, habits; -
manager's priority scale; -
management style adopted in a given organization, which is often determined by personal and organizational culture. 2.
Administration Consultants
(administration) deal with issues such as the formation and registration of companies, organization of office work, office management, risk regulation, data processing, administrative control system, etc. Here the main task is to optimize the management of the organization.
distribution of functions between departments and divisions;
optimization of the number of management levels;
establishing labor discipline;
correspondence between the degree of importance of the functions performed by a particular department for the organization as a whole and its role in decision making;
record keeping;
planning of offices and their equipment. 3.
Financial management consultants provide assistance in solving the following main tasks:
search for sources of financial resources;
assessment and improvement of the current financial efficiency of the organization;
strengthening the financial position of the organization for the future.
Here they deal with issues of financial planning and control, taxation, accounting, valuation of capital investments, placement of shares and shares on the market, credit, insurance, profit and cost, insolvency, etc.
By its nature, finance is an integral part of many types of management consulting services. Financial expertise, for example, is a critical part of diagnostic studies of business activities. During the execution of a project, financial consultants may work closely with consultants in other areas, especially production and marketing, to evaluate the financial implications of their proposals.
Practically, a financial management consultant deals with three research subjects:
expansion of the company, which includes opening new enterprises, introducing new production lines, installing new equipment, conquering a new market, etc. In each of these areas, the consultant assesses the measures required and the costs they entail, i.e. determines whether the profit justifies the investment;
capital Management. In this case, the consultant studies the capital structure of his client, analyzes the prospects for obtaining venture or debt capital and the cost of various sources of financing, both short and long term;
accounting system, including its development and improvement. Before designing an accounting system, the consultant must understand the type of assistance managers expect from him, the purpose for which the system is being created, and who will receive the information and how it will be used. 4.
Human resource management consultants develop solutions on issues of employee selection, workforce planning, personnel control, remuneration systems, incentive and reward systems, motivation, professional development and personnel management, labor protection, health and safety of personnel and the psychological climate in the team.
Their main task is to assist managers in optimizing the attraction and use of such a key factor for any organization as human resources.
In this regard, HR consultants should consider the following issues:
principle of personnel selection. In this case, consultants try to prepare a description of the “ideal” performer who has certain professional training, qualifications, and experience that are required to perform this work. Based on this, methods for assessing, selecting and placing personnel are being developed. The main methods of personnel selection are testing and interviews;
planning of recruitment and development of personnel. In this direction, the consultant usually solves the following problems: determining the basic requirements for various categories of performers; analysis of the educational, cultural and social challenges that employees must overcome in performing their jobs; determining the organization’s policy in the field of staff development and professional growth;
motivation. Each company strives to interest its staff in achieving a number of goals: both group and individual. The HR consultant recommends which strategy is best to choose: -
to improve the psychological climate in the organization; -
enriching the content of the work; -
establishing a system of rewards and incentives.
assessment of the performance of an enterprise employee from the point of view of group and individual goals, which must be interrelated and coordinated. 5.
Marketing consultants assist managers in solving a vital task for any enterprise operating in a market economy: ensuring its functioning in such a way that there is effective demand for the goods and services it produces.
They are involved in market research and decision-making in the areas of sales, pricing, corporate image and public relations, advertising, new product development, service, design, direct marketing, after-sales service, socio-economic research and forecasting, retail sales and dealerships and etc. Since in a market economy the most difficult problem for an enterprise is not production, but the sale of products, marketing is one of the most important areas of business consulting.
Typically, a firm tries to find new potential markets, new products for existing customers, new customers to sell existing products, and study the activities of potential competitors.
There are five marketing problems that a consultant faces: 1)
sales service management. It is necessary to constantly monitor the level of training and motivation of sales agents, as well as the level of sales work in general, so that it satisfies the interests of consumers; 2)
sales channels. The alternative of going directly to retailers rather than using wholesalers is usually considered. When purchasing goods bypassing wholesalers, a large number of sales agents are involved, but this leads to additional costs. Therefore, a consultant asked to do this work for consumer goods manufacturers must expend considerable effort in studying the problems and opportunities of wholesale and retail trade. 4)
packaging of goods. In this case, design consultants are involved; 5)
inventory turnover. Inventory turnover is a key aspect of a business enterprise. The consultant's task in such cases is to check methods for monitoring the state of inventory. Different types of goods (grocery, gastronomic, durable, industrial, etc.) require different inventory management systems. 6.
Production management consultants combine knowledge of economic, management and engineering issues, assisting managers in solving the following problems:
choice of production process technology;
work organization diagram;
regulation of internal distribution of materials;
stimulating labor productivity;
assessment and control of product quality;
production cost analysis;
production planning;
use of equipment and materials;
design and improvement of products;
work evaluation, etc.
The production process requires decision-making on the part of the manager in order to obtain products of the right quality, in the right quantity, on time and at minimal cost. Thus, the consultant's task is to help find the best ways to achieve these goals.
A production management consultant needs to analyze the following aspects.
The product itself. Indeed, some qualities of the product itself may determine the efficiency of its production, and therefore the consultant must find out: what parts the product consists of; whether parts of it can be improved or standardized; is it possible to replace some components with cheaper ones (especially in the chemical and cosmetic industries); Is it possible to improve the equipment on which the product is produced?
In addition, in each case, the consultant can improve the quality control system by establishing: the presence and frequency of inspections; use of sampling techniques; level of consciousness of workers.
Methods and organization of production. First, the consultant should research and improve the equipment layout, while finding out:
whether installed machines and equipment affect the quality of workplace organization; are there elements of congestion in some areas, while others seem underutilized; whether production space is being used appropriately.
Thus, he must collect information about the space requirements for equipment, storage facilities, work in progress; assess actual space requirements, etc.
Secondly, the consultant must make inquiries about the methods of operation and repair of machinery and equipment.
Thirdly, he must check that the development of production is carried out using simpler and more effective methods.
Fourthly, the consultant must deal with production planning issues, which are related to demand forecasts and the use of working time in general.
Personnel. The personnel issue is decisive in any operation.
There are two main areas of production management consulting that need to be considered in this regard:
physical working conditions, which include safety measures necessary to protect workers from harmful influences, such as high or low temperatures, air pollution, excessive noise levels, etc., and all technical measures to prevent accidents; motivation and satisfaction derived from work, which often play an important role in improving product quality and increasing productivity. 7.
Information technology consultants develop recommendations for the implementation of computer-aided design (CAD) and computer-aided control systems (ACS), information retrieval systems, the use of computers in accounting, computer auditing, selection and installation of systems and other quantitative methods for assessing the activities of an enterprise.
Information technology is vital for modern organizations. But the changes that accompany the use of new information technologies are associated with the very organizational foundations of the enterprise, such as the principles of constructing its structure.
A management consultant is not just a computer technician; it should help the client understand the capabilities and limitations of computers, provide information, and bridge the gap between technical personnel and the end user of computer programs. Information systems often cause criticism from the administration due to the lack of relevant information or delays in receiving it.
Therefore, the consultant should carefully study the nature of the relationships between information and various types of management actions and try to increase the usefulness and availability of information; consider the decision-making system in detail.
All organizations have a wide variety of information systems, both formal and informal, with varying numbers of levels and degrees of effectiveness and relevance. Therefore, the consultant should: -
bring the existing system of providing information into compliance at the required level and in the required form; -
determine the degree of compatibility of all systems; -
select equipment (hardware); -
develop management systems for databases, communications and forms of data processing (software); -
select personnel and plan the necessary professional retraining of personnel.
If the client already has a computer system, the consultant will help identify its shortcomings and establish: -
what the system is designed for; -
how the system’s tasks are coordinated with the user; -
how the user participated in the development of the system, and then try to establish what the user actually received from the system. 8.
Specialized consulting services are
those types of recommendations that do not belong to any of the seven groups described. They differ either in methods (educational consulting), or objects (consulting on electricity management, telecommunications, ecology, logistics, consulting in the public sector, consulting for small businesses), or the nature of the knowledge introduced (engineering, legal consulting).
For example, when considering the features of consulting for small businesses, it is clear that there are three following factors that influence this process: -
the company is usually financed from personal funds or funds of one family; -
the manager works in close personal contact with all employees of the enterprise; -
the company operates in a geographically limited region.
In this regard, a management consultant in this field will face the following problems:-
the manager of a small company solves both strategic and operational problems in relative isolation; -
a manager may pay a low salary, offer a low level of job security, and little opportunity for benefits and incentives; -
the manager is limited in his ability to increase initial capital and obtain loans, since the company is not protected from economic downturns; -
when the need for important changes arises, the manager may be busy with current operational problems; -
a manager is not always able to correctly understand and interpret government regulations, acts and other documents to his benefit.
Thus, a small business consultant must have differentiated approaches to entrepreneurship and be able to ensure the interconnection of all management tasks. He must see the “big picture” of the enterprise in order to ensure the interrelation of administrative and operational functions. Therefore, its goal is to find practical solutions to all types of problems: on issues of finance, sales, production, procurement, etc.
Methods for conducting consultations on small businesses are extremely varied, they include assistance in implementing the recommendations themselves, and informal training.
Management Consulting
Myanikova Tatyana Evgenevna
Serious teacher!
Exam, course work.
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Coloquium
Lecture
Topic 1. The essence and content of consulting activities.
1. Historical overview of the Criminal Code
2. Business services
3. Concepts of consulting activities
4. Features of consulting services
5. Types of consulting services
Business services (11).
1. Audit. Independent verification of the client’s financial statements in order to establish its reliability and compile financial and economic transactions in the Russian Federation
2. Accounting services. Maintaining an accounting report, analyzing financial condition, etc.
3. Legal services. Assisting the client in the preparation and correct execution of documents, checking the client’s internal documents according to legal requirements, providing the client with an interest in court, consultation, concluding certificates, informing the client about new legislation, preparing constituent documents and registering enterprises of various organizational and legal forms.
4. Management consulting. Consists of providing independent advice and assistance on management issues, including the identification and assessment of problems, opportunities and recommendations, appropriate measures, through their implementation.
5. Engineering. Engineering preparation and support of the production process, construction and operation of facilities. Providing technical, economic, legal information, etc. according to the client's order.
7. Training. Transfer of knowledge and information about decision-making (courses, conferences, seminars) aimed at improving the skills of managers.
8. Recruiter. Training and assessment of management personnel.
9. Providing information technology. Development and use of computer programs in creating a database, etc.
10. Investment services. This is the activity of credit and financial institutions for the purchase and sale of securities, i.e. transfer of funds, private investors in securities.
Basically, competition and customer requests force us to specialize in these areas. Each of the above areas provides consulting services and acts as professional consultants. Clients can be: Enterprises, firms, companies – with problems of functioning and development.
The costs of contacting professional consultants are a profitable investment for the development of the company.
Business services functions:
1. Formation of management system components (personnel, information, management technology, etc.)
2. Carrying out ongoing maintenance of management processes (retraining, selection and assessment of personnel, accounting, legal and information assistance)
3. Provision of management consulting services (creation, dissemination, implementation of management innovations)
Professionals providing business services usually act as an additional temporary employee, who is not always advisable to have on the permanent staff of the enterprise - which helps reduce the costs allocated to the management apparatus. As a rule, business services are provided simultaneously for several types of consultation. Since all types of activities are closely related to each other. The types of service activities listed above require different regulations. Those. According to the law of the Russian Federation, some of the above areas are subject to mandatory licensing. Must have a license: audit firms.
License – permission from an authorized state body to carry out a specific type of activity. Engineering firms are required to undergo certification at the institute for advanced training of managers and specialists in the construction industry and the construction materials industry. Consultants who have completed training in foreign and domestic programs receive certificate - a written certificate, a document certifying compliance with the norms and standards of the profession.
The concept of consulting activities
Most business services firms provide advice in their area of specialization. Consultation – advice or recommendation. Consulting services are part of business professional services (referral of lawyers, financiers). Management consulting is one of the types of consulting services.
Consulting –activity, carried out by professional consultants and aimed at serving the needs of commercial and non-profit organizations, individuals in consultations, training, research on the problems of their functioning and development.
Consulting functions:
· Consultations
· Education
· Research works
The list of client organizations is unlimited. Consultants indicate ways and methods of treating problems and give recommendations for the future. Consulting can be carried out in 2 forms.
2 – when the implementation of advice is impossible without a thorough analysis of the affairs of the enterprise, the process of targeted changes by the client organization is carried out in the form of a consulting project to identify key problems in the development and implementation of proposals to eliminate them.
Features of consulting services
The product of consulting activity is the service provided to the client. A service, like any other product, has its own life cycle. Which identifies the stages of research, development, testing, market entry, growth, maturity, saturation and decline. Each component is characterized by certain growth rates and its share in the consultation form. Expenses for developing a specific type of service. On this basis, types of services with different prospects are identified and a timely release from obsolete products is made to the development of new products. When purchasing a consulting service, a client must study:
· Market of services provided
· Reliability of the company and quality of services provided
· Study the professionalism of those working in this company
· Check availability of a license to provide consulting services
The client must require information from the consultant that gives an idea of the nature of the work performed by the consultant, recommendations and the results of their implementation. It is important for the client to retain recommendations from previous clients. Consultants must be confident in their competence in the field. Consultants are obliged to inform the client about the problems facing him, give a full description of their solution, show the necessary conditions and alternative solutions.
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