Strengthening the commercial independence of company divisions requires developing a system of interactions between them and the enterprise as a whole, between a specific contractor and the work team in which he works. The implementation of elements of commercial relations at the level of internal production units of the enterprise forces to conduct surveys aimed at creating a financial management body that meets the requirements of a market economy.
Pricing in the world market, market relations at the level of internal production units, require the formation of an end-to-end system of taxation of enterprise units. The solution of this issue is associated with the formation of a transfer price for the products and services of these units, whether it is pricing in the transport market or any other, and is extremely difficult in connection with the need to establish the real contribution of each unit of the enterprise to generating total income. Especially pricing in a market economy appears where the question arises of establishing the share of income for the smallest units of the workshop (sections, teams) directly involved in the manufacture of products.
Increasing the level of realization of economic responsibility of direct contractors requires the development of a system for presenting economic claims of structural units to each other and to specific contractors.
Pricing in a market economy suggests that one of the most important aspects of managing intra-production units is production planning, which should be developed in the direction of implementing the principles of market relations. The concept of planning itself must be changed by a combination of administrative and economic methods. At the same time, the attention of researchers should be directed to the rejection of such principles of planning and pricing in the structural units of the enterprise as the costly mechanism, subjective regulation of the regulatory framework. Pricing in a market economy should take into account the main conceptual directions of the developed planning and pricing system, which can only be based on the principles of the market mechanism, the law of value, one of the manifestations of which is to take into account socially necessary labor costs, the integrated use of structural and technological characteristics of products and organizational and technical factors production.
According to some authors, in the new conditions of self-government units, companies must eliminate the directive, the rigidity of the hierarchical approach to management. According to others, it is noted that in the transition to predominantly economic management methods, administrative methods are not rejected in principle.
Contrary to the opinion of many economists who offer to abandon administrative methods during the period of the transformational economy, replacing them with economic methods, it seems advisable to strengthen administrative methods of management, while at the same time intensively implementing economic methods.
It is necessary to find the optimal ratio between administrative and economic management methods that operate at the level of internal production units of the enterprise and, based on this symbiosis, organize pricing in a market economy.
For the effective functioning of the structural elements of the company with the help of economic management methods, it seems appropriate to provide them with property, economic and financial independence within the enterprise. To do this, proceed from the following theoretical premises:
- the enterprise must provide structural divisions with property independence and responsibility (rent, corporatization, creation of small enterprises);
- in the relationship between the enterprise and its structural divisions , administrative methods of management in combination with economic should be applied;
- if certain functions can be performed both centrally by the enterprise and its structural divisions, their implementation should be given to divisions;
- structural units must make full use of flexible pricing, credit relations, investments;
- the relationship between the departments of the enterprise among themselves to the greatest extent should be built on a market basis;
- it is necessary to improve the quality of management, marketing at the level of structural units of the enterprise;
- business units must combine economic responsibility for labor results with economic interest.
Currently, management methods at the level of structural divisions of large industrial enterprises are undergoing fundamental changes in the direction of strengthening economic aspects and weakening administrative ones.