The image of a preschool educational institution as a means of increasing competitiveness in the educational services market.
There is no aspect of upbringing that the situation does not
would have an influence, there is no ability that would not be directly dependent on the concrete world immediately surrounding the child...
Anyone who manages to create such an environment will make his work easier to the highest degree. Among her, the child will live - develop his own self-sufficient life, his spiritual growth will be improved from himself, from nature...
E.I.Tikheeva
Each preschool institution has its own personality. It is important which kindergarten parents choose for their child, and it is not indifferent to being a more attractive institution for potential employees. Today, it is important to remember that educational institutions are being presented with new requirements and the reputation and image of the preschool institution play an important role. To create a positive image, everything is important from the threshold of a preschool institution to the attitude of the director and teachers towards parents and their children. What is the image of a kindergarten?

Image is not a new phenomenon, but it is relevant and its result is determined by all members of the team. Therefore, each employee understands and shares responsibility for their work of individual components of the image that are within their competence. The image of a preschool educational institution is an emotionally charged image of an educational institution, often consciously formed, possessing purposefully specified characteristics and designed to exert a certain psychological influence on specific groups of society. Just five years ago, the combination of words “image of a kindergarten” sounded at least unusual. And now more and more heads of preschool educational institutions are thinking about targeted work in this direction. The topic is relevant today for many institutions. Every year, competition increases between preschool educational institutions not only in our region, but also in the microdistrict, located, as a rule, at a short distance from each other. Currently, many kindergartens are forced to think about what their advantage is compared to others. And parents have the opportunity to choose the institution that satisfies all their needs. In these circumstances, creating a positive image of a kindergarten seems to be a necessary element in increasing its competitiveness.
Specifically for our institution, image and reputation are very important. Working in an innovative mode, our kindergarten gradually formed its own corporate style of a preschool institution. Each employee is considered as the “face” of the institution, by which the preschool educational institution as a whole is judged. Each member of the team has his own professional image, and at the same time, everyone - managers, teachers, and junior service personnel - is united by a common image: appearance, communication culture, intelligence, friendly smile, attractive behavior, pride in their institution and pupils. The desire to cooperate with him or the institution largely depends on the image of the employee (in particular, the professionalism of the head of the preschool educational institution, personal authority, his leadership style, charm).
I believe that the main subject of image formation is the head and the teaching staff formed by him, and also, due to feedback, various social groups interested in providing educational services. These groups include children and their parents; employees of competitive institutions, employees of educational authorities and municipal authorities, local residents. The main reason why great attention should be paid to the image of the leader is that it is with him that the institution is identified, both by employees and by its clients. Consequently, a lot in how others perceive the organization depends on the leader.
So how do we understand the image of the head of a preschool educational institution? In Dahl's dictionary, the word “manage” is described as follows. “To manage (what), to know (what), that is, to manage, to keep in one’s department, is akin to the word lead - to show the way, or to lead as a boss. To manage - to rule, giving progress, direction, to dispose of, to be the owner, the manager of something.” The manager is defined in the concept of people as the “face” of the preschool educational institution.
A modern head of a preschool educational institution must have high professionalism, competence, organizational skills, efficiency, political culture, high morality, personal authority, and strive for a democratic leadership style. (A high reputation of a leader requires an individual leadership style.) A leader must find a common language with young and old, children and parents, workers of different professions, people of different education, marital status, qualifications, speak simply, correctly, understandably, be able not only to speak, but and listen. An important component of a leader’s image is self-presentation. What matters is the special sparkle in the eyes, the smile, the unique intonation of the voice, and the attractiveness of the demeanor. Particular attention is paid to a smile, which conveys a lot of positive emotions. The main thing is that the image of the leader is attractive to the widest segments of the population.
The main reason why great attention should be paid to the image of the leader is that it is with him that the institution is identified, both by employees and by its clients. Consequently, a lot in how others perceive the organization depends on the leader.
All of the listed components of a leader’s image also apply to a teacher. High demands have always been placed on his personality, since it is he who creates the culture of subsequent generations, raises children and parents, educates and teaches with his behavior, attitude towards people, and appearance.
Children are like tender buds. They need a gardener with a kind face. Only the morally exalted and fluent in the art of “tuning souls.” As research by medical scientist V.F. Bazarny shows, child illnesses are largely due to the aggressive behavior of teachers. The image of a teacher should create the illusion of a major, while hiding weakness, etc. This is useful to learn. Poor health, bad mood, one’s inner discomfort must be able to hide from external view, and always be in “shape”.
You should remember the advice of L.N. Tolstoy: try not to get irritated, achieve your own peace, because in a calm state the matter will be settled by itself. Falling in love with children is the main condition for teaching. A teacher who is in love with children and passionate about his work intuitively and consciously chooses those models of behavior that are most adaptive to the dignity of children and their current needs. The image of such a teacher is impeccable. For a child he is like a spiritual shepherd, a reliable older friend, a confidential interlocutor. His image remains in their memory for a long time, and often forever, as an eternal example to follow. Every family needs a partnership with such a teacher. They are called upon to be consultants to parents, jointly leading the history of the individual development of each child.
“Many thousands of years ago, GOD saw that the vices of people were multiplying and decided to help them. He created Spirits and said: “People have lost their way. What should I do? One of the Spirits proposed to inspire a prophetic dream on people, another - to send manna from heaven, the third - water - from God. And only the fourth, the High Spirit, said: “Put into every person a thirst for knowledge and give them a teacher.” God sent teachers Moses, Jesus Christ, Buddha, and Muhammad to earth. And then he gathered the bright angels and ordered them to be teachers for children. Since time immemorial, angels have been born on earth like ordinary children, grow up and rush to children. These are teachers! The teacher is the first teacher, after the mother, that children meet on their life’s journey. And the child’s joyful experience of childhood and his entire future life depend on how much he is able to give his heart to children. For the most part, teachers are special people: moneyless people who do not crave honors or rewards from fate. But what about the desire to be significant, respected, in demand? And for this they need to be in the center of events, know and understand a lot, remain restless, caring, and strive for self-improvement. A teacher is a “runner”, “jumper”, “perpetual motion machine”, because children want to be healthy. The teacher is a singer, musician, magician, because children love to listen and act out fairy tales and lullabies before bed. A teacher is a guide, a researcher, an experimenter, an encyclopedist, because children enjoy walking, observing, experimenting and love to ask questions. A teacher is an architect, designer, artist, sculptor, because children are always ready to create.
Like the manager, the teacher, each kindergarten has its own “face”. The individuality of our kindergarten is manifested by:
In the established stable, creative teaching team of like-minded people. Most of the institution’s teachers have been working in our kindergarten for more than 10 years, 50% of teachers have the highest qualification category.
In creating comfortable conditions, an original developmental environment for the kindergarten. Our kindergarten is a “Garden of Flowers”: each age group is named after its own flower. These are: “Lily of the valley”, “Forget-me-not”, “Rose”, “Poppy”, “Chamomile”, “Aster”, “Carnation”, “Narcissus”, “Tulip”, “Peony” “Cornflower”. Each age group has developed its own interior design style, which takes into account the main characteristics to create a developing subject-spatial environment:
- comfort and safety of the environment;
- providing a wealth of sensory impressions;
- ensuring independent individual activity;
- providing opportunities for research.
The visiting card of our kindergarten is an information stand in the shape of a flower.
Our kindergarten is wonderful
There are countless flowers in it:
Narcissus and carnation
Aster and peony,
Chamomile and forget-me-not,
The tulip and poppy are showing off,
And the lily of the valley is so good!
In the bouquet of our garden
And you will find a rose.
In the traditions of kindergarten, including:
Celebrating Mother's Day;
Celebration of Maslenitsa with pancakes, round dances and burning of effigy.
Carrying out clean-up work on the territory of the institution together with parents, the result of which is not only cleanliness and order, but also a joint tea party in the fresh air;
Conducting Open Days for parents of future kindergarten students;
Carrying out thematic weeks: Space Week, Book Week, Fairy Tale Week, Favorite Cartoon Week, etc.;
Publishing a newspaper together with parents “My Favorite District”, “Favorite City - Clean City”;
Holding sports festivals, Small Winter and Summer Olympiads on the territory of the preschool educational institution;
Decorating the interior of a kindergarten with children's creative works.
Chronicle of a kindergarten, a book of reviews for parents and guests of a preschool educational institution;
Respectful attitude towards every guest.
The results of the activities of the preschool educational institution are covered in the local press, concerts of kindergarten students, not only in the music hall of the institution, but also on various other stages (gala concert of the winners of the regional music competition “Golden Key”, performance at the health festival “For the bright future of the country”). Parent surveys, counseling, and parent meetings are conducted. Active work is underway with nearby schools, a library, health care institutions, and a palace for children and youth creativity. In the office of the head of the institution there is a place of honor for the achievements of the preschool educational institution (diplomas, certificates, letters of gratitude).
After 15 years of activity as the head of a preschool educational institution, it is clear to me that to create a positive corporate image, the following is necessary: ​​the desire to see your institution as very necessary and attractive, the ability to unite the team (not only pedagogical, but in general). A kindergarten should become not only for the child, but also for the entire kindergarten staff and parents - a territory of joy.

Attached files

Development of a program to increase the competitiveness of the institution

Introduction

Over the past decades, increased competition has been observed virtually all over the world. Not so long ago it was absent in many countries and industries. Markets were protected and dominant positions were clearly defined. And even where there was rivalry, it was not so fierce.

One of the economic prerequisites for a democratic society is the decentralization of economic decision-making. Free competition is synonymous with freedom of choice, freedom of entrepreneurship, freedom of entry into the market - an integral part of the constitutionally enshrined economic freedoms of man and citizen.

The functioning of an institution is impossible in itself without taking into account the activities of competitors, who are links in the same chain. Life in a competitive environment is an indispensable factor that determines the very right to existence of a particular organization. The competitive struggle itself makes it possible to identify indispensable leaders from many organizations who are capable of producing truly high-quality goods and services that are relevant for modern life and that will be in demand by the population. This is why it is so important to study competitors and, based on this, make informed decisions in favor of increasing the competitiveness of an individual organization.

Control over competitors, with a competent approach and quick and correct actions on the part of the head of an organization or institution, will make it possible to satisfy the specific needs of the consumer earlier and better than others.

Only by identifying the strengths and weaknesses of competitors can you correctly assess their potential, goals and strategies, which will allow you to strategically focus your attention in the future on the area where the competitor is weaker. And this will be the right path to expanding your own competitive advantages.

Competitiveness is a complex and versatile concept that includes such components of an enterprise’s activities as a product (service) and its main characteristics: quality, relevance, technology, accessibility to end consumers.

The success of an institution is determined by the ability to offer goods and services that best meet the needs of the market and consumers. Therefore, it is so important to pay close attention to such a significant aspect as competitiveness.

To be successful, an institution needs a program to increase competitiveness. By organizing a marketing strategy in an institution, management must receive answers to basic management questions when making decisions. In this regard, the relevance of the thesis lies in the fact that in any meaning of marketing there must be a focus on the consumer, because in market conditions an institution can only achieve its goals when consumer demand is best satisfied. And for this it is necessary to anticipate, forecast demand, constantly studying the market, the service provided, and manage this demand, including stimulating demand and regulation.

The purpose of the thesis is to develop the main provisions of the program for increasing competitiveness and measures for the implementation of this program, which will increase the competitiveness of the MBDOU “Kindergarten No. 48 Sunny Bunny”.

In accordance with the goal, the following tasks must be completed:

study the theoretical aspects of the development and implementation of a program to increase the competitiveness of an institution;

analyze the results of financial and economic activities and marketing activities of MBDOU “Kindergarten No. 48 Sunny Bunny”;

to justify a comprehensive marketing program for increasing the competitiveness of MBDOU “Kindergarten No. 48 Sunny Bunny”;

evaluate the economic efficiency of the set of marketing activities proposed for MBDOU “Kindergarten No. 48 Sunny Bunny”.

The object of the study is MBDOU “Kindergarten No. 48 Sunny Bunny”.

Subject - theoretical and practical aspects of the development and implementation of a comprehensive marketing program that allows increasing the competitiveness of an institution.

The following methods were used in the research process: analysis of legislative and regulatory documents and financial statements of the institution; comparison, observation (of service demand), SWOT analysis; construction of analytical tables and figures; processing of available data.

The work consists of an introduction, main chapters, conclusions, bibliography and appendices.

The introduction substantiates the relevance of the choice of topic, defines the subject, object, goal and tasks corresponding to it.

The first chapter examines the theoretical foundations of the formation and significance of competitiveness. The essence of the marketing program is determined, its main elements and the order of development are considered.

The second chapter is devoted to the analysis of the institution under study - MBDOU "Kindergarten No. 48 Sunny Bunny." The characteristics of the institution are given, the financial condition is analyzed, the external environment and the organization's marketing complex are studied.

In the third chapter, a comprehensive marketing program has been developed to increase the competitiveness of the institution. The economic efficiency of implementing the developed measures was also assessed and an organizational plan was drawn up.

1. Theoretical basis for developing a program to increase the competitiveness of an institution

.1 The essence of competition and competitiveness

Russian economists, having been studying competitiveness over the past decade, developing methods and recommendations on this issue, have not yet come to a unified methodological basis. In addition, a limiting factor in the development and implementation of a strategy for increasing competitiveness is the lack of scientific elaboration of the formation in the specific conditions of economic reform.

Defining competitiveness as an economic category must begin with clarifying the etymology of this word. In the Russian language dictionary, “competitive” means capable of withstanding competition, resisting competitors. This definition is based on the concept of “competition” (CONCURRENTIA), which translated from Latin means a collision, competition as a result of some action. This term most often refers to the struggle between organizations and institutions for more favorable conditions for the goods and services offered. Russian scientists V.V. Akishin and V.A. Shabashev consider the term “competition” as a word that has a general sociological meaning: rivalry, competitiveness and as an economic category expressing an attitude regarding the appropriation of additional profit.

According to V. Lunev, competition in modern conditions remains a form of mutual rivalry between subjects of a market economy: winners and losers. Competition is determined by the sovereign right of each of the subjects of business relations to realize their potential, and this inevitably leads to a clash between them, to achieving their goals by infringing on the interests of other participants. On the one hand, goods and services compete in the market, and on the other hand, consumers and producers compete.

Some Russian scientists define “competitiveness” as a multifaceted category at the level of commodity producer, industry, and country. Developing this approach, one should pay attention to the interpretation by a number of scientists of the concept of “competitiveness” in the broadest sense of the word, identifying it with the possibility of winning in competition, and in the most general form - as the possession of properties that create advantages for the subject of economic competition. Thus, American economists D. Hein and M. Ehrlich believe that “competitiveness in the broad sense of the word is the ability of an organization or institution to sell its goods on the world market.” The English economist K. Enock interprets the concept of “competitiveness” as “providing the buyer with advantages in price, speed of delivery of goods, technical service, and so on, providing the manufacturer with the opportunity to sell their goods to the detriment of competitors.”

According to the definition of a group of scientists, the competitiveness of a subject means the subject’s ability to compete, to win the competition, manifested in its competitive differentiation, gives the subject the best opportunities to retain existing and attract new customers while conquering new markets.

Other authors argue that competitiveness is a characteristic that reflects the difference between a particular manufacturer and competitors, applicable to a long period of time (in comparison with “product competitiveness,” which can be determined at any time period - year, month, week, day) and containing an assessment the degree of compliance of one’s own development with social needs. P. Zavyalov defines “competitiveness” as the possibility of effective economic activity and profitability in a competitive market, which is ensured by the entire complex of available funds. At the same time, the production and sale of competitive goods and services is a general indicator of resilience, the ability to effectively use financial, production and labor potential. In addition, Russian scientists I. Gerchikova, A. Gradov, N. Novikov, A. Goltsov, V. Solovyov, A. Seleznev and others offer a number of definitions of competitiveness.

So, N.I. Novikov gives the following definition of competitiveness:

Competitiveness is the competitive ability to carry out its activities in market conditions and at the same time receive a profit sufficient for the scientific improvement of the organization, stimulating employees (their work) at a high quality level.

Competitiveness characterizes:

For biological systems - their ability to win or be a leader in the struggle in a given labor market or living space for the possession of any values ​​to satisfy physiological, social or other needs;

For technical - their ability to compete with competitors in a given market to meet the needs of systems by ensuring the optimal level of quality and resource indicators;

for socio-economic systems - their ability to produce (perform) a competitive product (service) for sale on the foreign or domestic market.

The competitiveness of an institution is its advantage in relation to other institutions in the industry.

In the most general form, the essence of a subject’s competitiveness lies in its ability to create and realize advantages with which it is possible to compete and win in a certain market in a certain period of time, and the essence of an object’s competitiveness is the totality of its advantages over other objects.

Thus, the analysis of interpretations of the competitiveness of a subject allows us to conclude that the competitiveness of a subject is a multifaceted concept, revealed through a set of indicators of an economic and financial nature, taking into account the time and historical aspects.

To improve the competitiveness of an organization or institution, assessing competitiveness is of particular importance. Therefore, it seems necessary to move on to a consideration of existing principles and methods for assessing competitiveness.

1.2 Principles of competitiveness research

competitiveness marketing kindergarten

The purpose of conducting research on an institution's position in competition and the competitiveness of its individual goods, products or services is to collect and analyze the information necessary to select competitive strategies. To do this, it is necessary to establish the attractiveness of this industry in the long term, and also to determine the competitive position of the institution and its products in comparison with other institutions in this industry.

Environmental factors:

The external environment of an institution refers to all conditions and factors that arise in the environment, regardless of the activities of a particular company, but which have or may have an impact on its functioning.

Environmental analysis is a process by which factors external to an organization can be monitored to determine opportunities and threats to the firm. It allows time to forecast opportunities, time to create a contingency plan, time to develop an early warning system for possible threats, and time to develop strategies that can turn previous threats into any profitable opportunities. The threats and opportunities facing an institution can usually be divided into several components. We will explore some of them.

Economic forces. Studying the economic component of the macroenvironment allows us to understand how resources are formed and distributed. It involves analyzing characteristics such as the size of a product or service. This factor can represent either a threat or a new opportunity for the institution.

Political factors. The political component of the external environment should be studied primarily in order to have a clear understanding of the intentions of government authorities regarding the development of society and the means by which the state intends to implement its policies. The study of the political situation includes finding out how the government legislatively supports the program, what attitude it has in relation to various sectors of the economy.

Market factors. The changing external market environment represents an area of ​​constant market concern for an organization or institution. The analysis of the market external environment includes numerous factors that can have a direct impact on the success and failure of the organization. These factors include: changing demographic conditions, life cycles of various services, ease of market penetration, income distribution, and level of competition in the industry. In general, the analysis of various market factors allows management to clarify its strategies and strengthen its position in relation to competitors.

Technological factors. Analysis of technology makes it possible to timely detect the opportunities that the development of science opens up for offering a new service and for improving manufactured products.

Competition factors. Studying competitors, i.e. those with whom an organization or institution has to compete for the resources that it seeks to obtain from the external environment in order to ensure its existence, occupies a special and very important place in strategic management. This study is aimed at identifying the strengths and weaknesses of competitors and, on the basis of this, building your competitive strategy.

Factors of social behavior. These factors include changing expectations, attitudes and mores of society. Some currently important factors include changes in social attitudes among leaders and consumer movements. Often it is the social factor that creates the biggest problems.

Internal environmental factors:

The internal environment is understood as an economic organism, including a management mechanism aimed at optimizing scientific and marketing activities. The internal environment contains the potential that makes it possible to function, and, consequently, to exist and survive in a certain period of time. The internal environment has several sections, each of which includes a set of key processes and elements of the organization, the state of which together determines the potential and capabilities that the organization or institution has.

The personnel profile of the internal environment covers such processes as: interaction between managers and employees; hiring, training and promotion of personnel; assessment of labor results and incentives; creating and maintaining relationships between employees, etc. .

The organizational cross-section includes: communication processes; organizational structures; norms, rules, procedures; distribution of rights and responsibilities; hierarchy of subordination.

The production section includes product manufacturing, supply and warehousing; implementation of developments.

The marketing cross-section of an organization’s internal environment covers all those processes that are associated with the sale of a product or service. This is a product strategy, a pricing strategy; strategy for promoting goods on the market; selection of sales markets and distribution systems.

The financial section includes processes related to ensuring the effective use and flow of funds in the organization. In particular, this is maintaining liquidity and ensuring profitability, creating investment opportunities, etc.

The internal environment is, as it were, completely permeated by organizational culture, which, like the sections listed above, should be subjected to the most serious study in the process of analyzing the internal environment of the organization.

Organizational culture can contribute to the fact that the organization is a strong structure that can sustainably survive in the competitive struggle. The particular importance of analyzing the organizational structure for strategic management is that it not only determines the relationships between people in the organization, but also has a strong influence on how the organization builds its interaction with the external environment, how it treats its clients, what methods it chooses to conducting competition. Since organizational culture is not clearly expressed, it is difficult to study.

Methods and criteria for assessing competitiveness:

Analysis of competitive positions occupies one of the leading places, since it is on the basis of this analysis that decisions about the organization’s strategy are made. Let's look at different approaches to competitive analysis. analysis. A fairly widely recognized approach that allows for a joint study of the external and internal environment is SWOT analysis. This analysis allows us to develop a list of strategic actions aimed at strengthening the competitive position of the enterprise and its development.

When conducting it, strengths and weaknesses are initially identified - these are factors of the internal environment that will facilitate or hinder effective work; as well as opportunities and threats (opoturnities and threats) - environmental factors that favor or hinder development and effective functioning. Based on the data, a SWOT table is compiled, Table 1.

Table 1 - General form of SWOT analysis

Then you should answer the questions:

whether the institution has any strengths or core strengths on which the strategy should be based;

whether weaknesses make it vulnerable to competition and what weaknesses the strategy should mitigate;

what opportunities the institution can use with its resources and experience to realistically count on success; what are the best options;

What threats should management be most concerned about to ensure their best protection?

It is also necessary to establish connections between internal and external parties.

M. Porter's model of five forces of competition:

An institution entering the market must study its competitive environment, i.e. competitive forces affecting it, which are characterized by the famous model of the driving forces of competition by Michael E. Porter. This model is based on the concept of competitive strategy he developed. The model is presented in Table 2.

Table 2 - Competition concept

Analysis of funding sources:

Financing involves:

targeted use of funds - spending funds for predetermined purposes;

irrevocability - funds provided to institutions are not directly returned or reimbursed. In the “classical” concept, financing is defined as “providing the necessary financial resources for the costs of developing the national economy.” Financing is carried out on the principles:

planning - funds are provided when drawing up the budget (financial plan);

allocation of funds as they are spent;

frugality - correct and rational spending of funds.

Estimated financing is carried out (more precisely, should be carried out) in strict accordance with the intended purpose of expenses and cost standards established by the funding body, taking into account the profile and characteristics of the institutions’ activities. Costs are grouped according to a classification that determines the target allocation for each estimate. The need for funds is justified by appropriate calculations for each type of expense. Expenses that are not included in the estimate or exceed the estimated allocations, as well as an increase in costs from any other sources, are not allowed. An institution's estimate is a document that determines the volume and quarterly distribution of allocations for all expenses of a given institution.

An important mechanism for financing institutions is the standard value of the federal budget financing standard. The federal standard for budget financing is the standard cost of implementing a state educational program during the year by type and type of educational institutions per student. The size of the federal standard is the minimum cost required for the execution of budgets at all levels. When calculating it, the following expenses are not taken into account:

Current (utilities, i.e.: heating, lighting, water supply, sewerage and others);

long-term (capital) expenses.

Their financing occurs in addition to the standard.

The federal budget financing standard is calculated using formula 1.

FNbf = FOT + FMO (1)

where FNBF is the federal standard for budget financing;

Payroll - wages (tariff and above-tariff part); payroll accruals; compensation payments for book publishing products; expenses for increasing grades and certification of teaching staff;

FMO - educational expenses; office and business expenses; expenses for the purchase of soft equipment and uniforms; other expenses.

Payroll and educational institutions are classified according to the types and types of educational institutions. At the same time, the amount of the budget financing standard is regulated by economic standards for payroll and financial support.

The ratios for payroll and financial support are established for the corresponding period at the federal budget level and are mandatory for regional and municipal budget levels.

All funds that do not come from the budget to an educational institution are, of course, extra-budgetary. In this case, the distinguishing feature is their “non-belonging” to the source of receipt, i.e. to the budget (no matter what budget). Perhaps this is not the most successful classification, but it has firmly entered into everyday life, and the term has a generally accepted character. Thus, the sources of funds for the educational institution are divided into budgetary and extra-budgetary. This does not mean at all that budget funds cannot move according to the scheme of acquisition by the state (the owner of budget funds) of any goods and services. The state, naturally, can acquire both for its needs. Therefore, to understand financing, it is necessary to introduce another important feature: only its founder-owner can finance an organization (as defined in the Civil Code of the Russian Federation, Article 120).

Thus, an educational institution can be financed by the state or municipality, or by a private person. In addition, the concept of “self-financing” is known. Self-financing is the financing by an organization of its own work (performed within the organization) at the expense of funds owned (disposed of) by this organization. The results of such work can be:

consumed by the same organization, in this case self-financing is represented in the form of reimbursement of one’s own costs for performing work at one’s own expense;

received in the form of some product, intellectual object, etc., which can be subsequently sold, which will reimburse (fully, partially or with a profit) the costs incurred, or put aside “in reserve”, etc. But since both of these options have as the final result a specific product used by the organization in one form or another, then, strictly speaking, this is not financing. Rather, this should be attributed to the organization’s acquisition of goods, works, and services (at least from its employees). Another question is, if an organization spends its funds on, for example, research work that does not bring tangible results (at least over a certain period of time), then this can probably be considered self-financing of its own work. Thus, financing can come from the following sources: the founder’s budget, sponsorship funds, own funds at disposal (property).

Sources of extrabudgetary funds include:

income from the sale of goods, works, services (income from various types of activities);

income from non-operating activities (these are all received fines, penalties, penalties, etc.);

donations (gifts, sponsorship, bequest, etc.)

All these sources of extra-budgetary funds are present in the activities of educational institutions. Extra-budgetary receipts (income) can probably be classified in different ways. Two main groups can be chosen as the basic elements of the classification, determining the nature of the activity, the financial result and possible tax consequences. These groups include:

Primary activity:

implementation of one or more educational programs, content, education of students (pupils);

carrying out research work;

activities to provide and service the educational and research process.

Other activities, including other income, i.e. other activities permitted by educational institutions that generate income and are not related to the specified types of main activities.

The term multi-level financing is used in cases where the financing of certain activities or educational institutions is carried out from budgets of various levels. In cases where the term multi-channel financing is used, it is meant that the sources of financial resources are not only budgetary allocations at various levels, but also different types of extra-budgetary funds.

1.3 The essence of planning a program to increase the competitiveness of an institution

The program for increasing competitiveness is a strategic plan-recommendation for the activities of an institution (organization), developed on the basis of comprehensive marketing research, designed to ensure the choice of the optimal option for its future development in accordance with the stated goals and strategy in the long term.

The program can be considered in a narrow and broad sense. In a narrow interpretation, this is a document that defines specific activities in the market. In a broader sense, it is seen as a continuous process of analysis, planning and control aimed at bringing capabilities closer to market requirements.

Consequently, a program to increase the competitiveness of an enterprise represents a strategic action plan for an institution to achieve its long-term goal.

Speaking about the process of program planning and its result, it should be noted that, according to the formulation of G.L. Bagieva, the marketing planning process is an ordered set of stages and actions associated with situational analysis of the environment, setting marketing goals (both strategic and tactical), implementing strategic planning (plan development), marketing implementation, and monitoring the implementation of the marketing plan.

When considering a marketing strategic program, we will focus on the main stages of developing a marketing program. The program solves three main tasks:

Determining the volume of supply of new and improvement of old services in physical and value terms for the current and future periods.

Selection of the target market and end consumer, taking into account their requirements and product needs.

Comparison of costs and prices for each specific item.

Strategic planning is based on information about the institution’s resources, the actions and intentions of competitors, and the development of the market situation. To obtain this data, the manager has at his disposal a rich arsenal of market research methods and consumer opinions. However, in consulting practice, a number of specific methods are used for strategic analysis, for example, analysis of the market, potential, competitors, chances - risk, etc. The relationship of these methods, as well as the subject of research in each specific case, is shown in Table 3.

Table 3 - Strategic analysis of the situation

The standardized structure of the competitiveness program contains:

characteristics and forecast of development of the target market, including factors of the macro- and micro-environment of marketing;

market position with justification for the choice of strategy and tactics of behavior in the target market;

marketing complex with justification for developments in product, communication, sales, pricing and personnel policies;

sources of funding for the program and control over its implementation.

In the presented program, it is possible to highlight types of increasing competitiveness by expanding the sources of financing of the institution.

income from renting out unused business buildings;

expansion of the list of educational services.

2. Analysis of external and internal factors of the institution’s competitiveness

.1 General characteristics of MBDOU “Kindergarten No. 48 Sunny Bunny”

The municipal autonomous preschool educational institution "Kindergarten No. 48 Sunny Bunny" is an educational institution of care and health improvement that implements the basic general educational program of preschool education and a complex of sanitary, hygienic and preventive health measures and procedures in health-improving groups. The owner of the property of the Institution is the municipal formation "City of Verkhnyaya Pyshma", represented by the department of property and land relations of the administration of the city of Verkhnyaya Pyshma.

Organizational and legal form: autonomous institution.

The objectives of the Institution are:

education and preparation for school and life in society;

carrying out therapeutic and preventive measures aimed at preventing the development of diseases in children.

The main objectives of the educational institution are:

protecting the lives and strengthening the physical and mental health of children;

ensuring cognitive-speech, social-personal, artistic-aesthetic and physical development of children;

education, taking into account the age categories of children, citizenship, respect for human rights and freedoms, love for the surrounding nature, Motherland, family;

implementation of the necessary correction of deficiencies in the physical and mental development of children;

interaction with families of pupils to ensure the full development of children;

providing advisory and methodological assistance to parents (legal representatives) on issues of upbringing, education and development of children.

The content of the educational process in the Institution is determined by the main general educational program of preschool education, developed and approved by it independently. MBDOU is a separate building, located in the city center, so it is convenient for many parents. The site is landscaped, equipped with canopies, and has a sports ground. The institution is constantly working to strengthen its material and technical base. In 2011 - 2012 A partial overhaul was made, plumbing was replaced, the roof was repaired, additional heating was installed, window units were replaced, and offices were renovated for all specialists. In 2011, the kindergarten as an educational institution successfully passed licensing. The kindergarten has a music room, a gym, a teaching room, an art studio, an office for a speech therapist, a medical office, an isolation ward, and a number of office premises. MBDOU has 6 groups (110 people) for preschool children. The teaching staff carries out activities according to the program “From birth to school” N.E. Veraksa, T.S. Komarova. The kindergarten cooperates with regional organizations: Autonomous non-profit organization "Career and Education" in Yekaterinburg, Association of Participants of Scientific and Innovative Educational Institutions of the Sverdlovsk Region "Eureka - EKATERINBURG", Institute for Educational Development of the Sverdlovsk Region.

The team actively takes part in events:

Competitions at the municipal and regional level: “Teacher of the Year” (2 winners - 2011, 2013), “Methodological aids” (2 winners - 2011, 2012), “My favorite forest corner” (winner - 2011), review - competition "Best New Year's Events" (3rd place - 2011), "Let's color the world together" (prize winner - 2012) Applied art competitions - "My Motherland - 2013" (1st place - 2013), “We relax and create” (2nd place - 2013), “Earth - Mars - Earth” (2nd place - 2014), “Where the kangaroo lives” (1st place - 2014), Children's matinee competition " Graduation 2013" (3rd place - 2013), "Golden Autumn 2013" (1st place - 2013), Creative toy competition among residents of the Sverdlovsk region "Policeman Uncle Styopa" (winners - 2013). All-Russian level: All-Russian competition for the best methodological development in the creative education of children and adolescents (2nd place - 2012), All-Russian festival of scripts and extracurricular activities “Pedagogical Debut” (winner - 2012); All-Russian creative competition of teachers and parents “Open Book” (3rd place - 2012, 1st place - 2014), All-Russian environmental festival “Take care of your planet!” (prize winner - 2013), All-Russian competition of lessons and scenarios for extracurricular activities "Sochi 2014" (3rd place - 2013), All-Russian festival of pedagogical essays "My Portfolio" (winner - 2013), All-Russian competition "Patriotic education in OU" (2nd place - 2013), All-Russian competition for the best methodological development in patriotic education (2nd place - 2013), Interregional competition-game for students 5 - 15 years old "Territory of Healthy Lifestyle" (1st place - 2013 ), All-Russian competition “Moscow - Sochi:

Our Olympics are our Victories!” (1st place - 2014). International level: International open competition "Innovative pedagogical technologies - 2013" (2nd place - 2013), International presentation review "Best presentation for a lesson" (winner - 2013), International festival of methodological developments, classroom hours for teachers ( winner - 2013), International creative competition "Summer is a little life" (winners - 2013), International drawing competition "Autumn Ball" (1st and 2nd place - 2013), International crafts competition "New Year's toy" (2nd and 3rd place - 2014).

Conferences: Regional Festival-Conference “New Teacher - New School” (2011), All-Russian Pedagogical Conference “Information and Communication Technologies in Educational Activities” (2012), All-Russian Pedagogical Conference “Panorama of Pedagogical Technologies” (2013) , International Research Conference for Teachers “Pedagogical Search”, All-Russian Pedagogical Conference “Pedagogical Initiative” (2014), All-Russian Scientific and Practical Conference “Education as a Top Priority in Modern Education” (2014), Seminars and forums on problems of working with children: Verkhnekamsk problem seminar (2011), regional forum “Pedagogical Olympus” (2011). In 2014, the kindergarten was awarded a Bronze Certificate of Conformity by the State Standard of Russia for the quality of educational services provided by the kindergarten (certification was carried out during 2013).

City methodological associations, creative and problem groups operate on the basis of the preschool institution: city methodological association of physical education instructors (2010-2012); creative group “Modern approaches to the health-shaping activities of educators” (2011-2013); pedagogical studio “Modern technologies for the development of play activities of preschoolers” (2012-2013), city creative group “Features of organizing direct educational activities in preschool educational institutions” (2012-2013); city ​​creative group “Models for assessing the physical fitness of preschool children under the conditions of the introduction of the Federal State Educational Standard” (2013-2014).

The result of the educational process is the high-quality preparation of children for school. MBDOU graduates enter public schools and classes in various programs.

Based on the results of individual conversations with parents and feedback from schools No. 3, No. 5, No. 14, and 9 gymnasiums, graduates of our kindergarten are mastering the program well; the level of their preparation meets the requirements for preschoolers, the preparation of children at school is assessed by teachers as good, the parents of pupils are satisfied with the level of preparation of their children for school. The teaching staff maintains contact with teachers of the schools where students are enrolled.

The readiness of the kindergarten for the new school year is checked every year by representatives of the Education Department of the Verkhnyaya Pyshma administration. Over the years, the institution’s readiness for the new academic year has been rated “excellent.”

Social protection of teachers is carried out by the administration together with the trade union committee of the MBDOU: employees receive financial assistance, cash bonuses are allocated based on the results of their work, and on a monthly basis, on the basis of the “Regulations on the remuneration of employees,” the incentive portion of remuneration for conscientious work is distributed.

In order to comply with the Instructions on labor protection for employees, the following measures are taken: special clothing and detergents are provided, and the condition of workplaces, devices and equipment is regularly checked; all personnel systematically study job descriptions, instructions on life and health protection, occupational safety, fire safety rules, internal labor regulations, and sanitary rules. The administration and trade union committee of the MBDOU monitors the implementation of job descriptions by staff.

When developing a program to increase the competitiveness of MBDOU, the prospects for the team’s activities were determined:

building a new - adaptive model of a preschool educational institution;

updating the content of the work;

full satisfaction of educational needs;

ensuring the physical, intellectual, personal development of the child;

psychologization of the work of teachers, study of child development based on psychological and pedagogical methods.

The content of education is determined by the educational program developed in accordance with the federal state educational standard approved by the Ministry of Education and Science of the Russian Federation. The educational program is implemented taking into account the age and individual characteristics of children. The priority direction for the development of children in MBDOU is health.

The kindergarten uses a variety of effective methods and technologies that contribute to:

strengthening the health of children, developing healthy lifestyle skills (hardening procedures, gymnastics and massage in the morning and after sleep, a therapeutic and physical training complex are carried out);

timely and complete mental development of each child (in role-playing games, drawing, modeling, appliqué, design, free communication in joint activities, on excursions);

providing children with the opportunity to joyfully and meaningfully live the period of preschool childhood. The kindergarten hosts entertainment, holidays, theater visits, and surprises. The garden has a cozy, warm, and harmonious interior, providing conditions for a variety of independent activities.

development of logical and non-standard thinking of children. Classes are conducted in subgroups and individually. The didactic and educational games used, a variety of teaching aids (diagrams, models, symbol cards, geometric sets, measuring instruments) provide a high level of intellectual development, stimulate cognitive activity, develop the imagination and creative thinking of children, and allow them to be well prepared for school.

MBDOU builds the educational process on the following principles:

The principle of entertainment. Taking into account the immaturity of the cognitive activity of a preschooler, it is necessary to use the principle of entertainment in order to involve children in purposeful activities, forming in them a desire to fulfill the requirements and a desire to achieve the final result.

The principle of dynamism consists in setting goals for learning and child development, which would constantly deepen and expand, since unreasonable duplication of content and objectives of classes is one of the reasons for the decrease in children’s attention and interest in learning.

During the analysis, we found that the management of MBDOU “Kindergarten No. 48 Sunny Bunny” is carried out in accordance with the Charter of the preschool institution and the legislation of the Russian Federation. The head of the kindergarten performs his functions in accordance with the job description.

We have studied and analyzed the following regulatory documents, on the basis of which MBDOU “Kindergarten No. 48 Sunny Bunny” carries out its activities:

Law of the Russian Federation “On Education”, Convention on the Rights of the Child, Model Regulations on a Preschool Educational Institution, approved by Decree of the Government of the Russian Federation dated September 12, 2008 No. 666, Order on approval of the Labor Safety Commission No. 39 dated September 1, 2009, License for educational activities (series No. 303046 dated March 11, 2011), License to carry out medical activities (series FS 1 0029241 No. 52 01-001533 dated December 28, 201-), Certificate of state registration of rights dated January 28, 2012. for the right to operationally manage the building, Charter of the preschool educational institution dated July 1, 2013, Comprehensive plan for the treatment and health work of the preschool educational institution, Plan for promoting children's health, Certificate of registration with the tax authority TIN 7224017740/722401001;

Local acts: Regulations on the General Meeting of the Institution, Regulations on the Pedagogical Council, Regulations on the Council of the Institution, Internal labor regulations, Job descriptions, Orders of the head, Agreement with parents (legal representatives), Regulations on material incentives for employees of the Institution.

Other local acts regulating the activities of the Institution and not contradicting the current legislation of the Russian Federation and this Charter of the MBDOU “Kindergarten No. 48 Sunny Bunny”.

An analysis of local acts showed that their list fully complies with the Charter, all local acts were approved by the head. The relationship between MBDOU “Kindergarten No. 48 Sunny Bunny” and the Founder is secured by an agreement. There are internal labor regulations, which MBDOU employees become familiar with upon signature. Job descriptions are drawn up for all categories of workers. Employees are familiar with job descriptions. The nomenclature of MBDOU cases was approved by order of the head.

Agreements between MBDOU "Kindergarten No. 48 Sunny Bunny" and the parents of pupils were developed and concluded in accordance with the requirements specified in the Model Regulations on a preschool educational institution No. 666 dated September 12, 2008. MBDOU "Kindergarten No. 48 Sunny Bunny" coordinates in raising and educating children with their parents (other family members). Parents are given the opportunity to be present at MBDOU (at classes, meetings, pedagogical councils, holidays, leisure activities), to help in organizing and conducting events and routine moments.

2.2 Analysis of the competitiveness of the external and internal environment of the institution

The activities of MBDOU "Kindergarten" No. 86 are greatly influenced by the external and internal environment.

External environment MBDOU "Kindergarten" No. 86:

proximity to educational institutions (schools);

library;

Theatre of Drama;

historical and art museum;

School of Music;

Museum of Book Culture.

The connection of a preschool institution with a theater, library, music school and museums helps to introduce preschoolers to the history and culture of society. The joint work of preschool institutions and schools ensures high-quality preparation of children for school.

Management in a preschool institution is carried out on the basis of the principles of unity of command and self-government. The general management of the institution is carried out by the Pedagogical Council, which includes all teachers. It resolves issues of its activities at meetings, which are held at least once every 2 months.

The direct management of the institution is carried out by the head of Figure 1. The staff of the MBDOU is 32 people. The structure by employee categories is presented by the following data:

management staff - 3 people

teachers - 17 people

technical staff - 12 people.

Figure 1 - Organizational structure of MBDOU "Kindergarten No. 48 Sunny Bunny"

The MBDOU employs professional teachers Figure 2: deputy head for educational and methodological work, physical education instructor, music director, six educators - have the highest category (45%); head, six teachers are certified in the first category (35%); four teachers (20%) matched the category.

Figure 2 - Certification of personnel of MBDOU “Kindergarten No. 48 Sunny Bunny”

The largest number of employees have higher education. This is shown schematically in Figure 3. The data shown in Figure 3 indicate that in MBDOU “Kindergarten No. 48 Sunny Bunny” the staff has a sufficient level of education. The largest number of employees (62%) have higher education, and only 39% of the staff have specialized secondary education. There are no employees who do not have any education in the institution.

Figure 3 - Personnel structure by level of education

Table 4 - Age composition of employees

The data presented in Table 4 show that the institution has the largest number of employees - from 35 to 45 years old; this age group has the largest share in this structure - 35.6%.

In second place in terms of the age structure of the personnel are workers over 45 years old. By a small margin - only 2.4%, third place is occupied by the age group of employees from 25 to 35 years. The smallest share in the age structure is occupied by employees under 25 years of age. Depending on the total length of service and length of service, employees are distributed as follows:

The data presented in Table 5 show that the largest share in this personnel structure is occupied by employees with experience from 5 to 10 years (32.4%), In second place in this personnel structure are employees with experience from 10 to 20 years (25. 6%).

Third place is occupied by workers with 20 to 30 years of experience (15.1%). Workers with 2 to 5 years of experience have a small share - only 12.5%. Not at all experienced and young specialists occupy a small share in this structure - only 8%. The smallest share belongs to the group of workers with over 30 years of experience. Their share was 6.4%.

Table 5 - Employees' length of service

In general, based on the analysis, we can say that in MBDOU “Kindergarten No. 48 Sunny Bunny” there is a close-knit team, the average age of which is 40 years, with experience from 10 to 20 years.

Porter's five-factor model table 6. The product is preschool educational services. Consumers are city families with middle and high incomes.

Threat of invasion by new participants (opening of kindergartens).

Entry barriers:

Obtaining a license. This industry is one of those industries where obtaining a license is a big problem, a costly problem. In order to obtain a license to provide preschool educational services, it is necessary to collect the following documents: charter of the organization, confirming registration with the tax authorities; premises rental agreement or owner agreement; the conclusion of the SES and firefighters that the rules necessary for conducting educational activities have been observed in the premises; educational program; a document confirming the availability of material and technical base and educational literature; information about the composition of the teaching staff, the number of children.

High level of responsibility. The kindergarten bears full responsibility for the life and health of children, so the security system must be thought through to the smallest detail.

Attracting highly qualified personnel. It’s not easy to find experienced teachers who are proficient in various advanced methods of upbringing and education, and even with recommendations. Even if such a teacher is selected, in order to attract him to work it is necessary to provide him with a decent salary, to provide non-monetary incentives. In addition to teachers and methodologists, the kindergarten needs cooks, nannies, music and physical education teachers, and security guards.

Support from the city administration. Today the administration is interested in the creation and reconstruction of kindergartens, and is offering an assistance program for opening kindergartens on the basis of a municipal order.

The power of suppliers.

The lessor is the state. Concluding an agreement with the state ensures the stability of the institution’s functioning.

Number of suppliers. A small number of universities specialize in providing qualified teachers.

Consumer power.

Number of consumers. A large number of consumers ensures a high level of demand for preschool educational services. Due to the shortage of places in kindergartens when a new one becomes available, consumers are eager to make every effort to ensure that their child gets there.

Uniformity of services provided. The uniformity of the services provided will not have a negative impact on any child care institution, because Today, demand greatly exceeds supply.

Substitute goods.

Home gardens. The fact is that in addition to legal kindergartens, officially registered according to all the rules, there are home kindergartens that do not appear in the statistics in any way, for the reason that they operate semi-legally. This type of business has existed for a long time and is in demand because... There are no places in kindergartens for everyone, so I send children to kindergartens - apartments. This type of business will continue to exist in the future, because... consumers provide demand for preschool educational services.

Nannies. Inviting a nanny - not many parents can afford this, because... As a rule, payment is hourly, but all the time and attention is given to one child.

Competition in the industry. When considering only homogeneous kindergartens, it can be noted that there is no competition in the industry.

The only competitor “Kindergarten No. 57” of a health type (of appropriate specificity) has been operating in the industry for a long time and has proven itself in the market.

If we consider not only homogeneous kindergartens, but also other kindergartens, we can say that the level of competition will not be very high. There is no struggle for the consumer - client; clients themselves find the kindergarten they need.

Table 6 - Influence of factors on the company’s competitiveness in the industry

The dominant factor that has the greatest impact on the competitiveness of companies is the availability of substitute goods, the weighted assessment of which is -0.9. The factor “invasion of new players into the industry” has a positive effect on competitiveness, creates barriers to the entry of new players and provides opportunities for the development of existing ones. - analysis of the institution’s activities - Strengths

The professional competence of employees ensures the growth of the overall professional level of teachers, and also ensures the absence of personnel instability. Comprehensive competence is an important component in the all-round development of every child.

A small number of children in the group ensures an individual approach to each child.

Organization of public events: holidays, exhibitions, competitions.

Unstable state support in the field of financing.

High level of responsibility. - Opportunities.

An innovative process in the preschool education system will increase the company's competitiveness.

Diversification. Possibility of opening a larger number of paid additional services in kindergarten.

Lack of strong competition in the industry.

High demand for preschool educational services.

Table 7 - SWOT analysis of the institution’s activities

SiV - The main mechanism of activity of a developing preschool institution is the search and development of innovations that contribute to qualitative changes in the work of the preschool institution.

The main direction of innovation activity is the implementation of the educational program. Using innovations, not only educators work in our kindergarten, but first of all educators - teachers. It is on innovative processes in preschool educational services that the main emphasis should be placed in the further development of the company. Taking advantage of such an opportunity as diversification, an opportunity will arise based on additional services. This will bring additional income. Such a strong point as the professional competence of the staff, which provides an almost individual approach to each child, and the factor of the absence of strong competition will allow us to take one of the leading positions in the market and create certain barriers for competitors.

M&S - Such strengths as the professional competence of the staff, the use of innovative processes, a small number of children in groups, the organization of social events, and an additional list of services will allow you to defend your market share when new competitors appear.

SlV - Such an opportunity as diversification, namely the opening of various clubs on the basis of a kindergarten, will allow you to make a big profit. Innovative processes will allow us to take a leading position in the market.

SLU - The preschool educational services industry involves a high degree of responsibility; the state regulates the activities of each company in this industry. The analysis indicates the directions for the development of the company’s activities that need to be developed to strengthen weaknesses and reduce the impact of threats:

The main focus should be on the innovative activities of the educational program, the development and implementation of a system for advanced training of personnel.

Differentiation. It is the opening of circles and sections that will stabilize the financial position of the company, due to the fact that this will provide an additional influx of finance.

Active marketing policy. Receiving grants. Income from the rental of unused utility premises. - the analysis made it possible to highlight the strategic tasks facing the kindergarten: providing equal starting opportunities to all preschool children; creation of an educational environment that meets social needs; carrying out its activities on the basis of the legislation of the Russian Federation.

Thompson - Strickland matrix. To analyze the company's competitiveness using the Thompson-Strickland matrix, we identified the main competitors today: kindergarten No. 57 of a health type (corresponding focus).

I would like to clarify each key success factor for a kindergarten:

Consumer trust (image).

Interaction with the administration. The city administration provides an opportunity to take a certain share in the preschool educational services industry by providing support.

Additional services. In addition to standard educational services, the kindergarten offers additional services.

Location. Advantageous location in the city center.

Table 8 - Thompson - Strickland matrix

After analyzing the table, we can conclude that kindergarten 57 is influential in the market, but this is due to the lack of competitors. Kindergarten 48 does not lag behind its main competitor, and keeps pace with it in the industry, and, taking into account the weighting coefficients, we can conclude that kindergarten 48 has prospects.

This type of service is at a growth stage; in order to prolong the growth stage as much as possible, an institution can resort to the following strategies:

Expand the range of additional services provided.

Diversification will allow the company to receive additional income (participation in grant programs for city enterprises, leasing unused utility buildings).

Having analyzed the competitive environment and identified the target segment, we can highlight the estimated market capacity; the demand for preschool educational services allows us to fill all production capacities at the time the kindergarten operates.

2.3 Analysis of financing of MBDOU “Kindergarten No. 48 Sunny Bunny”

The main source of financing educational and economic activities, social development of the institution’s staff and remuneration of its employees are local budget funds allocated according to standards per child according to the annual budget.

For analysis, let's look at the financial plan for 2011-2013. and draw up a table of the amount of funding, table 9:

Table 9 - Amount of financing for 2011-2013, thousand rubles.

Figure 4 - Analysis of budget financing

I will give a comparative analysis of the costs of our children's institution to fulfill the municipal task for 2011 and 2012, table 9. The table shows that not all expense items are increasing.

Table 10 - Fulfillment of the municipal task for 2011-2012.

For better clarity, let’s draw a diagram and see for which items the institution is experiencing a funding deficit from the municipal budget, Figure 5 - 7.

Figure 5 - Maintenance of children in preschool educational institutions

In 2012, we see an increase in the costs of fulfilling the municipal task in terms of maintaining preschool children in organizations providing services for the training, education and care of preschool children by 79.9%, this is due not only to an increase in wages by 30%, but also with the fact that there was a reduction in the cost of maintaining real estate and especially valuable movable property by 84.2% Figure 5.

We also see an increase in the costs of fulfilling the municipal task in terms of ensuring state guarantees of the rights of citizens to receive publicly available free preschool education (educational service) by 26.4%, which is also associated with an increase in wages.

At the same time, we observe a decrease in the cost of maintaining real estate and especially valuable movable property (utilities) Figure 6 by 5.1%, this is caused by the equipping of municipal buildings with metering devices in 2011.

Figure 6 - Costs of maintaining real estate and especially valuable movable property (property maintenance)

Figure 7 - Costs of maintaining real estate and especially valuable movable property (utilities)

But the funds allocated by the local budget are still small and our preschool institution is faced with a pressing problem of all preschool educational institutions without exception - lack of financial resources. For normal functioning, additional budget funding or sponsorship donations are required for the purchase of gaming equipment, publishing literature, stationery, soft equipment, hygiene products and much more.

Let's consider the possibility of extra-budgetary funding, as one of the options for replenishing the budget of our organization, the relationship between preschool education and the municipality. First of all, let's consider possible sources of financing Figure 8:

Figure 8 - Existing scheme for financing the activities of MBDOU “Kindergarten No. 48 Sunny Bunny”

As you know, the field of preschool education is the concern and responsibility of local governments. At today's transitional stage, when so many changes have been made to the legislation, it is very important not to lose this area or destroy it. Given the low standard of living of the population, on the one hand, and the removal of state restrictions on parents paying for the maintenance of children (no more than 20% of the cost), on the other hand, kindergartens can quickly be left without children, because There is never enough money in the municipal treasury. Today this amount is 1 billion. 303 million 474 thousand rubles.

The municipality must take care of the development of its education system and adopt the necessary regulations to ensure the independent use of earned funds by municipal preschool institutions. Moreover, do not create obstacles in attracting and using extra-budgetary funds, which budget legislation includes donations, grants and targeted revenues.

It is necessary for the municipality, together with the education department, taking into account the city base, to prepare and adopt the necessary regulatory and legal acts that would contribute to the sustainable promotion of the city’s education system.

Additional sources of funding for MBDOU include parental fees for child support, voluntary donations, charitable donations, and various targeted projects or programs. The main activity of MBDOU is educational activities carried out within the framework of the federal state educational standard.

The Law of the Russian Federation “On Education” speaks about the provision by educational institutions of high-quality, holistic education and upbringing of children, but also focuses it on the provision of paid educational services to the population. This “core” type of activity for them does not require teaching staff to master any additional professional skills, and the institution does not require additional equipment or, especially, re-equipment. Classes on in-depth study of individual disciplines, the organization of paid clubs - all this can be organically integrated into the educational process and thus complement and enrich the main activities of the educational institution.

For analysis, let's look at the financial plan for 2011-2013. and draw up a table of the amount of financing, table 5, the FHD plan is given in Appendix 1:

Financial plan for 2011 in the amount of extra-budgetary funding is 1,592,632.00 (One million five hundred ninety-two thousand six hundred thirty-two rubles 00 kopecks) rubles.

The financial and economic activity plan for 2012 in the amount of extra-budgetary financing is 2,256,300.00 (Two million two hundred fifty-six thousand three hundred rubles 00 kopecks) rubles.

The financial and economic activity plan for 2013 in the amount of extra-budgetary funding is 2,723,208.00 (Two million seven hundred twenty-three thousand two hundred eight rubles 00 kopecks) rubles.

Table 11 shows that extra-budgetary funding of the MBDOU “Kindergarten No. 48 Sunny Bunny” increases every year due to parental fees (the number of pupils increases). In 2012, the largest amount of funds received from the provision of paid educational services was observed. MBDOU "Kindergarten No. 48 Sunny Bunny" provides services on the basis of the Charter and the "Regulations on the provision of paid educational services."

Table 11 - Amount of financing for 2011-2013, thousand rubles.

Figure 9 - Analysis of extrabudgetary funding

In 2011, MBDOU "Kindergarten No. 48 Sunny Bunny" accepts voluntary donations from individuals and legal entities. 90.0 thousand rubles were donated from individuals, and 35.0 thousand rubles from legal entities. Donations from individuals and legal entities are accepted on the basis of the “Regulations on extrabudgetary funds”.

3. Development of directions for a program to increase the competitiveness of the institution

.1 Ways to increase the competitiveness of an institution

The need to develop a program to increase the competitiveness of MBDOU “Kindergarten No. 48 Sunny Bunny” is due to the importance of the goals of educational development and the complexities of the socio-economic situation in the Russian Federation.

Therefore, the strategic goal of the program - increasing the availability of quality education that meets the requirements of innovative economic development, the modern needs of society and every citizen - remains unchanged. However, in conditions of economic instability, its implementation is determined not so much by external resource support for the development of the education system, but by the ability of the education system to actualize its internal potential for self-development. Economic instability cannot be a reason for refusing to transition to a new model of education, aimed at providing conditions to meet the needs of citizens, society and the labor market for quality education.

To successfully exist in the modern information society, where technological progress plays a vital role, and to create an environment that positively influences the creative development of the individual, it is necessary to change the approach to the educational process.

In connection with receiving education on the principle of per capita financing (money follows the child and does not depend on the number of employees of the educational institution). In this regard, the kindergarten must be competitive. To do this, the educational institution must draw up an action plan aimed at achieving its goals.

Action plan to increase the competitiveness of the kindergarten.

The marketing activity of the manager is preparing children for schooling in various programs.

Innovative activities of the institution - development of new individual routes, progressive ideas.

Personnel policy of a preschool institution - only professional personnel work, certification of teaching staff, a new type of teacher, generalization of the final activities.

The profile of education is to promote the individualization of a preschooler.

Additional education programs - music, art, sports.

Cooperation with city enterprises - obtaining grants.

The appearance of the preschool institution and the surrounding area - aesthetic education, advertising program.

This requires:

expansion of the complex of technical means representing a multi-component information and pedagogical environment (income from leasing unused outbuildings);

participation in sponsorship grant programs of city enterprises;

expansion of the list of educational services.

Thus, the problem facing MBDOU “Kindergarten No. 48 Sunny Bunny” can be formulated as the need to expand sources of funding to maintain the achieved level of quality of education and upbringing, the existing dynamics of innovative development by updating the internal potential of the educational institution.

In accordance with the Law of the Russian Federation “On Education,” an educational institution has the right to act as a tenant and lessor of property. Leasing of property assigned to an educational institution by its founder is permitted only with the consent of the founder and on the terms determined by the agreement between the owner and the educational institution or the owner and the founder.

Explanations about the founders of state and municipal educational institutions in the sphere of the Ministry of Education of Russia are given in the letter of the Ministry of Education of Russia dated January 21, 1994, No. 09-M.

In relation to educational institutions of federal subordination, one should be guided by Decree of the Government of the Russian Federation dated February 10, 1994 No. 96, according to which federal executive authorities and federal government institutions subordinate to them own federal state property with the right of operational management and have the right to dispose of this property only with consent of the State Property Committee of Russia.

Lease relations arise for an educational institution from the moment of concluding an agreement on the provision of buildings or individual premises assigned to it for temporary use for a fee to any legal entity or entrepreneur without forming a legal entity. An educational institution can enter into a lease agreement only with the consent of its founder, that is, having received special permission from the owner of the property (Clause 2 of Article 39 of the Law of the Russian Federation “On Education”, Article 297 of the Civil Code of the Russian Federation). Lease agreements for non-residential premises of educational institutions are the basis only for the transfer of the lessor's property for use, and not into ownership, not into the right of economic management or the right of operational management of the tenant (Article 296 of the Civil Code of the Russian Federation). The purchase of leased property of an educational institution is not allowed (clause 11, article 39 of the Law of the Russian Federation “On Education”; clause 4, article 27 of the Federal Law “On Higher and Postgraduate Professional Education”).

The procedure for leasing premises, the procedure for managing and evaluating buildings, structures, non-residential premises in state (municipal, etc.) ownership is established by the subjects of the Federation, as well as local governments (Federal Law No. 122 of July 21, 1997 “On State Registration rights to real estate and transactions with it"). Educational institutions receive the right to lease property upon presentation of documents to the commission of educational authorities for the consideration of applications for the lease of premises of the education system.

In leasing relations in the field of education, there is a ban on setting the rent price below the prices prevailing in the given region (Article 39 of the Law of the Russian Federation “On Education”), and utilities (water, heat and electricity, central heating) are paid by the tenant in excess of the rent payments according to established tariffs, prices and actual consumption.

The main law currently regulating charitable activities is the Federal Law “On Charitable Activities and Charitable Organizations” dated August 11, 1995 No. 135-FZ. The law defines the concepts of subjects of charitable activities: philanthropists and beneficiaries, as well as the status of non-profit charitable organizations.

To date, no laws on charity have been adopted in the constituent entities of the Federation; however, a number of by-laws contain separate provisions related to philanthropists and beneficiaries that the head of a preschool educational institution must know.

Employees of a preschool educational institution need to carefully study not only the federal legislation on charity, but also the regulations of their subject of the Federation, city, town, municipal association, etc. In order to confidently navigate the legal field, the head of the kindergarten should consult With a lawyer specializing in the field of charitable legal relations, do not forget that modern legislation is rapidly changing and the information that was relevant six months ago may not correspond to reality today. That is, consultations with a lawyer for the head of a preschool educational institution should become a regular procedure.

It is impossible to plan the volume of charitable funds. It depends on the efforts of all participants in the educational process: the workforce, parents, and the public. A distinctive feature of this source is that the benefactor, and not the beneficiary, determines the procedure for using the funds, while institutions use income from independent commercial activities at their own discretion.

In modern Russia, in the context of reforming education and searching for new ways to finance educational institutions, the regulatory framework regulating the activities of educational institutions in the provision of paid educational services is actively being formed at the federal, regional and municipal levels, as well as directly in the educational institution in the form of regulations Charter and local regulations. More and more new regulations and legal acts are coming into force, both at the federal, regional and local levels. It happens that these documents are contradictory, but, as a rule, they complement and clarify each other.

Among the legislative documents of the Russian Federation regulating educational activities at the federal level, the main ones are:

Constitution of the Russian Federation;

Civil Code of the Russian Federation;

Law of the Russian Federation “On Education”;

Federal Law “On Protection of Consumer Rights”.

The main documents regulating the rules for the provision of paid educational services by preschool educational institutions are the following:

“Rules for the provision of paid educational services in the field of preschool education.”

“Instructions on paid additional educational services provided by state municipal educational institutions.”

“On the inadmissibility of establishing fees for educational services provided by state and municipal educational institutions within the framework of basic educational programs.”

These documents define the legal basis and regulate the procedure for organizing paid educational services.

Having carried out an analysis of the local regulatory framework, I came to the conclusion that in order to provide paid educational services, the MBDOU “Kindergarten No. 48 Sunny Bunny” has all the regulatory documents that comply with the legislation of the Russian Federation.

3.2 Project effectiveness assessment

Leasing the premises of a preschool educational institution is the most popular way to attract extra-budgetary funding, since it requires virtually no effort from the organizers. The search for a tenant and the conclusion of a lease agreement occurs once every few years and for the rest of the time does not require any participation from the head of the preschool educational institution.

Renting out premises cannot be considered the most successful way to attract extra-budgetary funding. In general, in our opinion, this direction of attracting extra-budgetary funds is forced, since, significant areas are removed from the possible use of preschool educational institutions, a number of difficulties of various nature will be created, arising from the very fact of the presence of other organizations on these areas, financial and economic settlements with them, etc. There are also a number of objective factors that do not allow you to make your income “infinitely” large. First of all, this is a limited number of auxiliary, secondary premises that are not directly used in the educational process. In addition, there is a certain “ceiling” of rental rates. The general state of the economy is also important. Crises and recessions reduce the number of tenants and make them less solvent.

Only a flexible policy of the head of the preschool educational institution will allow, in such conditions, to maintain rent as a stable source of income.

From the analysis we see that the kindergarten does not receive income from renting premises, structures, and equipment. Renting premises is a simple and fairly effective way to use the space assigned to an educational institution to carry out income-generating business activities. It is in the conditions of a transition economy, when all kinds of structures are created en masse, that the need for equipped premises is constantly growing, which leads to a situation where demand exceeds supply.

The legislation imposes a number of requirements and restrictions on receiving extra-budgetary income from the rental of fixed assets. Thus, in accordance with the order of the Ministry of Education of the Russian Federation, quarterly reporting has been introduced by educational institutions on the use of office buildings and premises assigned to the educational institution with the right of operational management, as well as on the receipt and use of funds allocated for the maintenance, repair and utilities of the relevant buildings and premises.

Article of the Federal Law of the Russian Federation “On the Federal Budget” regulates the directions for spending funds received from leasing the property of educational institutions. The amounts received from the rental of property are fully used to reimburse the costs of providing the educational process, its development and improvement. In particular, these amounts can be spent on repair and construction work, payment of utility bills, purchase of equipment and consumables for the educational process.

In order to avoid accusations of misuse of premises transferred to a preschool educational institution, it is best to use for rent mainly unsuitable, unclaimed in the educational process ground, basement, technical floors, and part of the premises requiring major repairs.

In the kindergarten, in addition to the main building, where you can rent out a music and sports hall with an area of ​​60 m², as well as an art studio of 30 m² and a speech therapist's office of 20 m², there is a laundry building; on the second floor of this building there is a room of 80 m², which can be used for conducting classes. Let's consider the option of renting out these objects (Table 12).

Table 12 - Calculation of revenue from rental premises

The amount of rent for the use of non-residential premises, buildings, structures is calculated according to formula (2)

A = B x Ki (2)

where B = S x Kb x K1 x K2 x K3

A - the amount of rent for the use of municipal property (excluding value added tax) per month.

B - base rental rate per month (rub.).

Ki - coefficient taking into account the inflation rate. - room area (sq. m).

KB = 31 rubles - basic rental rate per 1 sq. m per month.

K1, K2, K3 - adjustment factors.

K1 - coefficient taking into account the location of the object:

K2 - coefficient taking into account the degree of improvement of the premises, is taken equal to 1.6 (for detached buildings - 1.7) if the following (all) elements of improvement are present:

the premises are located on the 1st floor of the building and above,

the premises have all types of amenities (electricity, heat, hot and cold water supply, drainage),

the material of the walls and ceilings of the room is brick, or reinforced concrete, or mixed (brick and reinforced concrete).

It is taken equal to 1.3 in the absence of one of the elements of improvement of the premises (a separate building).

It is taken equal to 1.1 in the absence of two of the elements of improvement of the premises (a separate building). It is taken equal to 0.7 in the absence of all the specified elements of improvement of the premises (a separate building), as well as for basements. It is taken equal to 0.4 for non-permanent (temporary) structures, loggias (balconies), as well as public places.

Funds received by an educational institution as rent are used to support and develop the educational process in this educational institution, since they are a source of replenishment of its extra-budgetary funds (Law of the Russian Federation “On Education”), table 13.

Table 13 - Distribution of income from rental premises

Revenue for 10 months from renting out premises is 72,540.00 rubles, which is not a small amount. Part of the cost of utilities from budget financing can be attributed to extra-budgetary financing, which will lead to savings in the budget. This money can also be spent on strengthening the material base.

One of the possible and quite popular ways of extra-budgetary financing is participation in grant programs of philanthropists or sponsors. At almost every meeting of representatives of heads of administration, one can hear calls to “participate in grant programs” and “more actively attract charitable donations from city enterprises.” This is understandable; in Western countries, charitable donations are often one of the main sources of funding for an educational institution. In pre-revolutionary Russia, providing charitable assistance to schools, hospitals, and orphanages was a mandatory item of expenditure for many large enterprises.

In modern Russia, the traditions of charity and sponsorship have been almost completely lost, and only in recent years can one observe a revival of this public institution.

Charitable assistance can be one-time or systematic, material or otherwise. A philanthropist can finance a specific target program, donate or allow free (or preferential) use of property, provide assistance directly with personal work, services or transfer of the results of personal creative activity, assume the costs of full free or partial maintenance of charitable objects, etc. d. The forms of charitable assistance are numerous and varied, just as the needs of preschool educational institutions are numerous and varied.

However, before considering ways to attract charitable funds, it is necessary to determine what is meant by the words “philanthropist”, “sponsor” and “philanthropist”. For the purposes of this publication, we will assume that charity is a general concept meaning a disinterested voluntary donation to individuals and legal entities in need of material, financial, organizational and other assistance. Forms of charity are patronage and sponsorship.

Traditionally, the concept of “philanthropy” is understood as an absolutely disinterested transfer of any financial resources or material assets to a person or organization in need. A philanthropist, as a rule, acts out of considerations of mercy and is not interested in his good deed getting publicity. A philanthropist is driven primarily by his own emotions and worldview, so working with a philanthropist has its own specific specifics. Unfortunately, there are still not so many patrons of art in Russia. Much more common are "sponsorship" relationships.

Sponsorship is the voluntary non-profit participation of individuals and legal entities in the material support of any person (institution) in order to popularize their name (title), trademark, etc. A sponsor, unlike a philanthropist, provides assistance not just for the sake of it, but for the sake of formation of a favorable image of an organization or a specific person. “Social responsibility of business” has become one of the main slogans today. Many representatives of Russian business are aware of the need for social activity of the company, the formation of a positive public opinion about the company as a necessary condition for urgent work. Demonstration of social responsibility, desire to help those in need and willingness to “share” is the main motive of the sponsor’s activities. Considering that the concepts of “charity” and “sponsorship” are not separated in the minds of the majority of participants in financial and economic relations in modern Russian society, we will also use both of these terms without distinguishing them.

In many companies, sponsorship is a form of sales promotion. Sponsorship as a form of “public relations” helps to achieve greater results in increasing sales volumes at lower costs; The goal of sponsors is to become known to the buyer, to establish the image of a benefactor in his mind.

Each company has a special budget for sponsorship, so you just need to apply in a timely manner, convince the sponsor of the need to support the preschool educational institution and prove to the person responsible for distributing funds that you are worthy of help. Lack of publicity about a completed donation can not only disappoint the sponsor, but also become an obstacle to further relationships with him.

There are a lot of large enterprises in our area and many of them are happy to provide such assistance. For example, Lukoil LLC in 2011 allocated a grant of 1,500.00 thousand rubles. for the renovation of playgrounds. UMMC provides assistance in holding matinees and purchasing gifts for large and low-income families.

Of course, according to the Law of the Russian Federation “On Charitable Activities and Charitable Organizations”, selflessness is a mandatory feature of charitable relations, and no one can oblige the head of a preschool educational institution who has received a charitable contribution to “thank” his benefactor in any way. However, this does not at all mean a ban on the expression of gratitude on the part of those receiving charitable assistance, which, in turn, may well be expressed publicly, including through the media. It is the ability to thank a sponsor for participating in a charity project that distinguishes the leaders of preschool educational institutions, who successfully attract large volumes of sponsorship.

The amount of grants from sponsorship or charitable assistance cannot be planned and calculated, and monetary contributions received from charitable purposes are spent in accordance with the designated purpose.

Paid educational services are additional services provided by an educational institution for additional educational programs at the expense of extra-budgetary funds. Paid additional educational services cannot be provided in return and within the framework of the main educational activities financed from the corresponding budget. In the process of providing educational services, highly qualified teachers are used as efficiently and effectively as possible. Income from educational services is not subject to taxes on value added and on profits when reinvested, and is exempt from a number of other taxes, that is, they are given maximum benefits.

An educational institution has the right to attract additional financial resources by providing paid additional services (Federal Law “On Education”). Paid educational services are most consistent with the mission of an educational institution, since they are their main activity. They are more profitable and profitable, since they do not require costs for training teachers and creating a new material base. Today, the provision of paid services is one of the most popular ways for preschool educational institutions to make money. However, despite the fact that today, perhaps, there is not a single kindergarten left that does not offer parents any paid services, it is possible to significantly increase the effectiveness of this type of educational activity.

Organization of additional services in a preschool institution allows you to:

expand the child’s educational opportunities;

get additional income;

provide partial coverage of utility costs;

create additional jobs;

increase the prestige of the preschool institution.

The system of additional paid educational services is intended for:

ensuring the integrity and completeness of the implementation of educational programs;

meeting the educational needs of students, their parents and other citizens and organizations;

social protection of MBDOU employees by providing them with an additional source of replenishing their budget and increasing the level of their professional culture and pedagogical skills at paid seminars and courses;

covering the deficit in budget financing for the activities of MBDOU;

improving the educational and material base of MBDOU.

It is proposed to provide paid educational services that best suit the client’s budget. To begin this activity, it is necessary to develop a business plan.

The peculiarity of educational services provided by a preschool institution is that their customer is not the student himself, but his parents and relatives.

In accordance with the conducted marketing research, it is proposed to carry out the following activities on a paid basis:

childcare groups on weekends.

At the first stage of providing paid educational services, it is proposed not to be separated into a separate commercial structure, but to provide additional paid educational services under the program of additional education.

Since the services offered are of an educational nature, their provision requires the involvement of teaching staff, who will be full-time employees of the MBDOU.

Paid services will be provided mainly by narrow specialists - educators. Also, to organize paid additional educational services, the participation of administrative and economic personnel (head, nurse, junior teachers, cleaners) is necessary.

The form of ownership of the MBDOU is municipal, therefore, to organize paid educational activities, it is possible to use the property of the MBDOU, reimbursing the expenses incurred by the MBDOU in the prescribed manner. Within one year of operation, the services will acquire a good reputation.

The principles that determine the technology of the institution’s activities:

concentration of the institution's resources on educational services that are really needed by consumers in the market segments chosen by the institution;

understanding the quality of educational services as a measure of satisfying the need for them. Therefore, unnecessary educational services cannot be of high quality;

preference for methods that are not reactive, but predictive and actively shape demand;

long-term market dominance, focusing on decisive areas;

continuity of collection and processing of information about market conditions and its reactions;

use of various options for forecasts, estimates and decisions.

Weekend groups are a fairly new type of paid educational services with ample opportunities for further development. There are no sellers on the educational services market offering a similar service, so it is necessary to occupy this “niche” in this area of ​​paid additional educational services.

Based on the results of the research, a survey of parents of this MBDOU and a survey of parents from other preschool educational institutions, it is proposed to organize 3 weekend groups with an acceptable capacity of up to 25 people; in total, the MBDOU will be able to accommodate 70 children per day.

The following list of services is offered:

provision of existing equipment and premises for organizing children's leisure time;

organization of 2 meals a day;

Providing conditions for children to relax in accordance with their physiological characteristics.

The work of weekend groups will be organized as follows:

working hours are from 8 a.m. to 4 p.m.; based on parent suggestions, the hours can be changed;

the children’s usual daily routine will be observed (times for meals, walks, sleep);

groups of children will be formed depending on the age of the children or the wishes of the parents;

During the day, children will be provided with two full meals a day, so parents must submit a request the day before that they want to send their child to the weekend group.

To organize weekend groups, the premises of the preparatory, senior and middle groups will be used.

Organizing weekend groups entails the participation of a large number of MBDOU employees, which naturally increases labor costs.

Job responsibilities of the teacher: plans and organizes the life activities of children, conducts activities that promote their psychophysical development, organizes children's daily routine taking into account the age of the children, self-care work, provides hygienic care for young children. Bears personal responsibility for protecting the life and health of children.

Two junior teachers will work for three groups. Job responsibilities of a junior teacher: ensuring the sanitary condition of premises, equipment, inventory: protecting and promoting the health of children, supervising and caring for them, accompanying them on walks, dressing, undressing, feeding, putting children to bed under the guidance of a teacher, changing linen, clothes, washing and cleaning dishes, premises, receiving and delivering food from the catering unit to the group.

One chef with sufficient experience in organizing children's meals will be involved in preparing food. Job responsibilities of the cook: preparing dishes for children of different ages, portioning and distributing dishes in accordance with age standards, ensuring high-quality sanitary conditions of premises, equipment, and inventory. Also, for the functioning of weekend groups, the participation of the following employees is necessary:

a nurse who, in accordance with the requests of the parents, will calculate the menu and food supply based on the number of children.

a storekeeper who issues food products from the warehouse, draws up defective statements, acts for writing off products;

laundry worker (washing, drying and ironing work clothes and other industrial items: towels, curtains, bed linen, etc. - manually and by machine).

Calculation of the cost of the paid educational service “weekend group” is given in Table 14. The salaries of the main employees are made as follows. The wages are set for work throughout the entire shift.

Table 14 - Cost calculation for a weekend group

Teachers are paid at the rate of 500 rubles. per shift. In total, three teachers are involved, labor costs will be: 3 * 500 = 1,500 rubles.

Remuneration for junior teachers - 300 rubles. per shift, number of workers - 2 people. Expenses for remuneration of junior teachers: 2*300 = 600 rubles.

The chef's salary is 300 rubles, the number of employees is 1.

Total expenses for remuneration of key employees:

600+300 = 2400 rub.

Additional payments to support workers for performing additional duties:

medical worker (10% of salary) - 202.95 rubles;

storekeeper (10% of salary) - 158.85 rubles;

laundry worker (12% of salary) - 168.48 rubles;

cashier (10% of salary) - 158.85 rubles.

Total additional payments: 202.95+158.85 + 168.48+ 158.85=689.13 rubles. in a day.

Total labor costs: 2400.0+689.13=3189.13 rub.

Accrual to the wage fund (26.2%) - 809.35 rubles,

including unified social tax (26.0%) - 802.97 rubles,

to the social insurance fund (0.2%) - 6.38 rubles.

Expenses for purchasing food products are determined as follows. As of 2013, the cost of one day of food with 3 meals a day in MBDOU was 62.50 rubles.

In total, 70 children will receive food per day, so the cost of food will be: 62.5 * 70 = 4375.00 rubles.

The costs of purchasing and producing handouts are determined in this way. In order to diversify children's leisure time, it is necessary to have creative materials (glue, paper, plasticine, pencils). Expenses for these purposes are determined in the amount of 5 rubles. per day per person (based on actual expenses of the previous year).

Total expenses: 5.00 * 70 = 350 rub.

Utility costs are determined based on the following cost items.

Payment for heat energy.

The area of ​​group cells, including bedrooms, locker rooms, toilets, is 86.4 square meters. m, area of ​​three groups - 86.4 *3 = 259.2 sq.m.; stay mode - 8 hours.

The cost of heat energy:

0019 Gcal/sq.m. per hour * 259.2 * 274.25 * 8 = 1080.50 rub.

Payment for electricity.

Number of lamps - 42; lamp power - 60 W; price 1 kW - 1.96 rub.

Electricity cost: 42 *60 *8 *1.96/1000 = 39.51 rub.

Water supply.

The water norm per child per shift is 0.075 cubic meters; number of children - 70; water requirement per day: 0.075*70 = 5.25 cubic meters.

The water norm per employee is 0.02 cubic meters; number of employees - 6; water requirement for employees: 0.02* 6 = 0.12 cubic meters.

Total water requirement: 5.25+0.12 = 5.37 cubic meters; price 1 cubic meter water - 5.57 rub.

The cost of consumed water per day is 5.37 * 5.57 = 29.91 rubles.

Number of drains = quantity of water = 5.37 cubic meters; price 1 cubic meter stock - 5 rub.

Cost of stock: 5.37 * 5 = 26.85 rubles.

Total for the item “payment of utilities”:

05 + 39.51 + 40.65 = 1160.21 rub.

Total expenses: 9883.69 rub.

Cost of one day of keeping a child in a weekend group: 9883.69/70 = 141.20 rubles.

When providing this type of service, it is proposed to use the “full costs” method and set a profit rate of 20% per service.

The calculation of the amount of payment for visiting a weekend group is given in Table 15.

Table 15 - Calculation of the amount of payment for visiting a weekend group

Price of the service per day for one child: 11740.43 /70 = 167.72 rubles.

We accept the price of the service per day in the amount of 170 rubles. in a day.

KD/d = KR/C- (PR/KD) (3)

where KD/d is the number of children per day;

KR - indirect costs;

PR - direct costs;

KD - number of children.

Conclusion: in order to cover all costs incurred per day, it is necessary to provide this service to 50 clients, after this limit the preschool educational institution will be able to make a profit.

Financial results from the provision of paid services are determined as follows. Table 16 shows the estimate of income and expenses for 2014.

Table 16 - Estimated income and expenses for 2014

Profit (loss) from the sale of works, services and goods is defined as the difference between the proceeds from the sale of products (works, services) in current prices without value added tax and the costs of its production and sale. Profit from the organization of paid educational services for 2014 will amount to 99.5 thousand rubles.

Considering the lack of funding from the budget, the low level of wages, the profit received will be used to improve the educational process, repair equipment, update the material and technical base, encourage employees, i.e. income will be reinvested in the educational process.

The Law of the Russian Federation “On Education” establishes a special regime for taxation of educational institutions, which consists in the fact that income received from entrepreneurial activities provided for by the charter and not reinvested directly in the educational institution and (or) for the immediate needs of provision, development and improvement is subject to taxation educational process. Income received from business activities and reinvested in the educational process is exempt from all types of taxes, including land payments.

A necessary and sufficient condition for using this benefit is that the taxpayer has a license, since it is with this fact that the Law connects the emergence of the right to the benefit. The provisions of the Law of the Russian Federation “On Education” apply directly and confirmation of the benefits established by tax legislation is not required.

According to the approved regulations on the expenditure of extra-budgetary funds received from the provision of paid additional educational services, it is taken as 100% and distributed as follows:

purchase of teaching aids - 30%;

bonuses for employees for the quarter - 40%;

acquisition of fixed assets - 20%;

expenses for current repairs and maintenance of premises - 10%.

The cost estimate for extrabudgetary funds for 2014 is presented in Table 17.

Table 17 - Cost estimate of extrabudgetary funds for 2014

The cost estimate presented above, compiled on the basis of the provision “On the expenditure of extra-budgetary funds,” says that all profits received will be reinvested into the needs of the institution, to improve the material and technical base, and part of the funds will be used to encourage employees for the purpose of their social protection. MBDOU will not have a cash balance, therefore it is not a payer of income tax.

Nowadays, education is one of the few and perhaps the only sectors of the national economy that has retained its integrity. But at the same time, its internal resources are practically exhausted. If we do not replenish them, then education may cease to exist as a self-developing system. We may forever lose our personnel potential, our material base, and the numerous positive developments that have emerged over the past few years in conditions of free creative search.

The main problems in the functioning of a preschool educational institution are:

insufficient funding of the institution;

underdeveloped mechanisms for attracting extrabudgetary funds.

The provision of paid educational services allows the organization to fully manage the funds earned. Paid educational services are an integral part of the economic activities of an educational institution and are regulated by the Law of the Russian Federation “On Education”, the Charter of the institution, as well as the legal framework regulating the activities of economic entities.

Conclusion

In the process of completing the thesis, the following main issues were considered - the theoretical foundations of competitiveness were studied, a financial and economic analysis of the activities of MBDOU "Kindergarten No. 48 Sunny Bunny" was carried out, and a program was developed to increase the competitiveness of this institution.

In the theoretical part of the thesis, various approaches to the definition of “competitiveness”, factors influencing the competitiveness of an institution are considered, approaches and methods for analyzing competitiveness are studied.

In the analytical part of the thesis, a financial and economic analysis of the activities of MBDOU “Kindergarten No. 48 Sunny Bunny” was carried out, an analysis of the state and dynamics of the external and internal environment of the organization, an analysis and assessment of competitiveness and SWOT analysis.

An analysis of the activities of MBDOU “Kindergarten No. 48 Sunny Bunny” for 2011-2013 based on documentation revealed that:

in terms of the quality of services provided, the institution does not lag behind its competitors;

the institution needs to attract additional sources of funding that will help strengthen the material base of the institution and the social security of the institution;

with the introduction of paid services, it will be possible for the institution’s workforce to increase wages and receive funds to strengthen the institution’s material base;

The result of the assessment indicates that MBDOU “Kindergarten No. 48 Sunny Bunny” has significant reserves for increasing competitiveness in all areas.

Based on the analysis, the potential capabilities of preschool educational institutions were identified, which can be used as a development strategy for the institution.

Then, from a wide range of possible areas of activity, the main, most promising ones were selected, each was developed in more detail, and a final conclusion was made about the feasibility of the new activity.

An analysis of the implementation of the institution's cost estimate showed that the institution needs to attract new sources of funding that will help strengthen the institution's material base and social security of the institution.

Funds financed from the budget cannot ensure the normal functioning of the institution. The amounts allocated to MBDOU budgetary allocations are determined on the basis of approved standards, which can provide about 60% of the institution’s real costs. The established financing procedure assumes full financing of only protected items: wages with contributions to extra-budgetary funds, utility costs and food costs, with most of the food costs covered by parental pay. The amount of parental fees must cover 20% of the needs of the institution. Funds are allocated to finance other items in a very limited amount.

In the project part of the thesis, a program was developed to increase the competitiveness of MBDOU “Kindergarten No. 48 Sunny Bunny”, which includes such activities as expanding extra-budgetary sources of funding.

In conditions of insufficient funding, the preschool institution continues to conduct the educational process in full and provide children with a balanced diet. In such conditions, teachers continue to improve their professional level, improve their skills, while receiving a small salary and are in a difficult financial situation.

When introducing paid services, the main task was the following: to enable the institution’s workforce to increase wages and receive funds to strengthen the material base.

The developed rationale can serve as a guide to the beginning of the provision of paid additional educational services by preschool institutions.

As a result of the implementation of the proposed program in MBDOU “Kindergarten No. 48 Sunny Bunny”:

Measures to expand and update the list of educational services will attract new consumers;

Income from renting out unused outbuildings will provide profit, which will be used to improve the educational process.

participation in sponsorship grant programs of city enterprises will provide an opportunity to strengthen the material and technical base of the institution (equipment repair, renewal of fixed assets).

Changes in the economic sphere, the implementation of new principles of planning and formation of the state budget have a direct impact on the education sector and open up new opportunities for its further development.

Based on the results of calculations of financial and economic indicators, it is clear that the project is effective.

Thus, according to calculations, during the implementation of the proposed activities, MBDOU “Kindergarten No. 48 Sunny Bunny” will significantly increase its competitiveness.

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58. - Center for Creative Technologies Gribov V. “Enterprise Competitiveness”

The activities of MBDOU "Kindergarten" No. 86 are greatly influenced by the external and internal environment.

External environment MBDOU "Kindergarten" No. 86:

Proximity of educational institutions (schools);

Library;

Drama Theater;

Historical and Art Museum;

School of Music;

Museum of Book Culture.

The connection of a preschool institution with a theater, library, music school and museums helps to introduce preschoolers to the history and culture of society. The joint work of preschool institutions and schools ensures high-quality preparation of children for school.

Management in a preschool institution is carried out on the basis of the principles of unity of command and self-government. The general management of the institution is carried out by the Pedagogical Council, which includes all teachers. It resolves issues of its activities at meetings, which are held at least once every 2 months.

The direct management of the institution is carried out by the head of Figure 1. The staff of the MBDOU is 32 people. The structure by employee categories is presented by the following data:

Management staff - 3 people

Teachers - 17 people

Technical staff - 12 people.

Figure 1 - Organizational structure of MBDOU "Kindergarten No. 48 Sunny Bunny"

The MBDOU employs professional teachers Figure 2: deputy head for educational and methodological work, physical education instructor, music director, six educators - have the highest category (45%); head, six teachers are certified in the first category (35%); four teachers (20%) matched the category.

Figure 2 - Certification of personnel of MBDOU “Kindergarten No. 48 Sunny Bunny”

The largest number of employees have higher education. This is shown schematically in Figure 3. The data shown in Figure 3 indicate that in MBDOU “Kindergarten No. 48 Sunny Bunny” the staff has a sufficient level of education. The largest number of employees (62%) have higher education, and only 39% of the staff have specialized secondary education. There are no employees who do not have any education in the institution.

Figure 3 - Personnel structure by level of education

Table 4 - Age composition of employees

The data presented in Table 4 show that the institution has the largest number of employees - from 35 to 45 years old; this age group has the largest share in this structure - 35.6%.

In second place in terms of the age structure of the personnel are workers over 45 years old. By a small margin - only 2.4%, third place is occupied by the age group of employees from 25 to 35 years. The smallest share in the age structure is occupied by employees under 25 years of age. Depending on the total length of service and length of service, employees are distributed as follows:

The data presented in Table 5 show that the largest share in this personnel structure is occupied by employees with experience from 5 to 10 years (32.4%), In second place in this personnel structure are employees with experience from 10 to 20 years (25. 6%).

Third place is occupied by workers with 20 to 30 years of experience (15.1%). Workers with 2 to 5 years of experience have a small share - only 12.5%. Not at all experienced and young specialists occupy a small share in this structure - only 8%. The smallest share belongs to the group of workers with over 30 years of experience. Their share was 6.4%.

Table 5 - Employees' length of service

In general, based on the analysis, we can say that in MBDOU “Kindergarten No. 48 Sunny Bunny” there is a close-knit team, the average age of which is 40 years, with experience from 10 to 20 years.

Porter's five-factor model table 6. The product is preschool educational services. Consumers are city families with middle and high incomes.

1. Threat of invasion by new participants (opening of kindergartens).

Entry barriers:

Obtaining a license. This industry is one of those industries where obtaining a license is a big problem, a costly problem. In order to obtain a license to provide preschool educational services, it is necessary to collect the following documents: charter of the organization, confirming registration with the tax authorities; premises rental agreement or owner agreement; the conclusion of the SES and firefighters that the rules necessary for conducting educational activities have been observed in the premises; educational program; a document confirming the availability of material and technical base and educational literature; information about the composition of the teaching staff, the number of children.

High level of responsibility. The kindergarten bears full responsibility for the life and health of children, so the security system must be thought through to the smallest detail.

Attracting highly qualified personnel. It’s not easy to find experienced teachers who are proficient in various advanced methods of upbringing and education, and even with recommendations. Even if such a teacher is selected, in order to attract him to work it is necessary to provide him with a decent salary, to provide non-monetary incentives. In addition to teachers and methodologists, the kindergarten needs cooks, nannies, music and physical education teachers, and security guards.

Support from the city administration. Today the administration is interested in the creation and reconstruction of kindergartens, and is offering an assistance program for opening kindergartens on the basis of a municipal order.

2. Power of suppliers.

The lessor is the state. Concluding an agreement with the state ensures the stability of the institution’s functioning.

Number of suppliers. A small number of universities specialize in providing qualified teachers.

3. Consumer power.

Number of consumers. A large number of consumers ensures a high level of demand for preschool educational services. Due to the shortage of places in kindergartens when a new one becomes available, consumers are eager to make every effort to ensure that their child gets there.

Uniformity of services provided. The uniformity of the services provided will not have a negative impact on any child care institution, because Today, demand greatly exceeds supply.

4. Substitute goods.

Home gardens. The fact is that in addition to legal kindergartens, officially registered according to all the rules, there are home kindergartens that do not appear in the statistics in any way, for the reason that they operate semi-legally. This type of business has existed for a long time and is in demand because... There are no places in kindergartens for everyone, so I send children to kindergartens - apartments. This type of business will continue to exist in the future, because... consumers provide demand for preschool educational services.

Nannies. Inviting a nanny - not many parents can afford this, because... As a rule, payment is hourly, but all the time and attention is given to one child.

5. Competition in the industry. When considering only homogeneous kindergartens, it can be noted that there is no competition in the industry.

The only competitor “Kindergarten No. 57” of a health type (of appropriate specificity) has been operating in the industry for a long time and has proven itself in the market.

If we consider not only homogeneous kindergartens, but also other kindergartens, we can say that the level of competition will not be very high. There is no struggle for the consumer - client; clients themselves find the kindergarten they need.

Table 6 - Influence of factors on the company’s competitiveness in the industry

The dominant factor that has the greatest impact on the competitiveness of companies is the availability of substitute goods, the weighted assessment of which is -0.9. The factor “invasion of new players into the industry” has a positive effect on competitiveness, creates barriers to entry for new players and provides opportunities for the development of existing ones.

SWOT - analysis of the institution's activities

S - Strengths

1. The professional competence of employees ensures the growth of the overall professional level of teachers, and also ensures the absence of personnel instability. Comprehensive competence is an important component in the all-round development of every child.

2. A small number of children in the group ensures an individual approach to each child.

3. Organization of public events: holidays, exhibitions, competitions.

4. Additional services.

W - Weaknesses.

1. Unstable state support in the field of financing.

2. High level of responsibility.

O - Opportunities.

1. The innovative process in the preschool education system will increase the competitiveness of the company.

2. Diversification. Possibility of opening a larger number of paid additional services in kindergarten.

3. Lack of strong competition in the industry.

4. High demand for preschool educational services.

Table 7 - SWOT analysis of the institution’s activities

SiV - The main mechanism of activity of a developing preschool institution is the search and development of innovations that contribute to qualitative changes in the work of the preschool institution.

The main direction of innovation activity is the implementation of the educational program. Using innovations, not only educators work in our kindergarten, but first of all educators - teachers. It is on innovative processes in preschool educational services that the main emphasis should be placed in the further development of the company. Taking advantage of such an opportunity as diversification, an opportunity will arise based on additional services. This will bring additional income. Such a strong point as the professional competence of the staff, which provides an almost individual approach to each child, and the factor of the absence of strong competition will allow us to take one of the leading positions in the market and create certain barriers for competitors.

M&S - Such strengths as the professional competence of the staff, the use of innovative processes, a small number of children in groups, the organization of social events, and an additional list of services will allow you to defend your market share when new competitors appear.

SlV - Such an opportunity as diversification, namely the opening of various clubs on the basis of a kindergarten, will allow you to make a big profit. Innovative processes will allow us to take a leading position in the market.

SLU - The preschool educational services industry involves a high degree of responsibility; the state regulates the activities of each company in this industry.

SWOT analysis indicates areas of development of the company’s activities that need to be developed to strengthen weaknesses and reduce the impact of threats:

1. The main focus should be on the innovative activities of the educational program, the development and implementation of a system for advanced training of personnel.

2. Differentiation. It is the opening of circles and sections that will stabilize the financial position of the company, due to the fact that this will provide an additional influx of finance.

3. Active marketing policy. Receiving grants. Income from rental of unused business premises.

SWOT analysis made it possible to highlight the strategic tasks facing the kindergarten: providing equal starting opportunities to all preschool children; creation of an educational environment that meets social needs; carrying out its activities on the basis of the legislation of the Russian Federation.

Thompson - Strickland matrix. To analyze the company's competitiveness using the Thompson-Strickland matrix, we identified the main competitors today: kindergarten No. 57 of a health type (corresponding focus).

I would like to clarify each key success factor for a kindergarten:

1. Consumer trust (image).

2. Interaction with the administration. The city administration provides an opportunity to take a certain share in the preschool educational services industry by providing support.

3. Additional services. In addition to standard educational services, the kindergarten offers additional services.

4. Location. Advantageous location in the city center.

Table 8 - Thompson - Strickland matrix

After analyzing the table, we can conclude that kindergarten 57 is influential in the market, but this is due to the lack of competitors. Kindergarten 48 does not lag behind its main competitor, and keeps pace with it in the industry, and, taking into account the weighting coefficients, we can conclude that kindergarten 48 has prospects.

This type of service is at a growth stage; in order to prolong the growth stage as much as possible, an institution can resort to the following strategies:

1. Expand the range of additional services provided.

2. Diversification will allow the company to receive additional income (participation in grant programs for city enterprises, leasing unused business buildings).

Having analyzed the competitive environment and identified the target segment, we can highlight the estimated market capacity; the demand for preschool educational services allows us to fill all production capacities at the time the kindergarten operates.